3.24.176  Audit Selection System

Manual Transmittal

November 14, 2014

Purpose

(1) This transmits revised IRM 3.24.176, ISRP System, Audit Selection System.

Material Changes

(1) Date changes were made throughout this IRM.

(2) IRM 3.24.176.1 Self-Employment Tax was spelled out prior to SET use to describe inventories ordered.

Effect on Other Documents

IRM 3.24.176 dated November 05, 2013 (effective January 01, 2014) is superseded.

Audience

ISRP Data Transcribers in Wage and Investment Division

Effective Date

(01-01-2015)


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

3.24.176.1  (01-01-2015)
Introduction

  1. This section provides instructions for entering and verifying Individual, Partnership and Corporation Discriminant Index Function (DIF) Returns Orders containing requests for returns from the current and prior DIF Inventories, the Unreported Income Projects (UIP) Inventory and the Self-Employment Tax (SET) Inventory, using the Integrated Submission and Remittance Processing (ISRP) system. This chapter also provides for entering and verifying Amended Return Inventory Orders.

3.24.176.1.1  (01-01-2015)
Source Documents

  1. The block header information will be entered from the top of three (3) Form 5337, Fiduciary Returns Order, Form 6162, Partnership Returns Order, Form 6356, Individual DIF Returns Order, Form 6897, Corporation Returns Order, Form 8199, Amended Return Order, or Form 8757, U.S. Real Estate Mortgage Investment Conduit Tax Return Order. Each form will constitute the entire block with all "documents" shown on that form.

3.24.176.1.2  (01-01-2015)
Forms/Program Numbers/Format Codes

  1. Data transcribers should determine the appropriate program number and format codes from the table below using the forms.


    FORM
    PROGRAM NUMBER FORMAT CODE
    Form 8199 35706 167
    Form 5337 35708 349
    Form 6162 35709 349
    Form 6897 35713 349
    Form 8757 35714 349
    Form 6356 35712 168

3.24.176.1.3  (01-01-2015)
General Instructions

  1. If any entries (including zero(s)) are made in Section 02, enter the section. If no entries are made in Section 02, (i.e., section is blank) do not enter this section.

  2. For all "Volume" fields, do not enter leading zeros. If all zeros, enter one zero (0) only.

3.24.176.1.4  (01-01-2015)
MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★).

3.24.176.2  (01-01-2015)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.176-1 
Block Header Data Entry for: Form 5337, Fiduciary Returns Order, Form 6162, Partnership Returns Order, Form 6356, Individual DIF Returns Order, Form 6897, Corporation Returns Order, Form 8199, Amended Return Order, Form 8757, U.S. Real Estate Mortgage Investment Conduit Tax Return Order

Block Header Data Entry
Source Document or Record: Form 5337, Form 6162, Form 6356, Form 6897 , Form 8199, Form 8757
Elem No Data Element Name Prompt Fld Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the Alpha Numeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog window. It cannot be changed.
(2) Service Center Code FLC/DO <ENTER> Service center code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter the format code as follows:
  • "167" for Form 8199

  • "349" for Form 5337, Form 6162, Form 6897

  • "168" for Form 6356

Exhibit 3.24.176-2 
Section 01 Form 6356, Individual DIF Returns Order

SECTION 01
Source Document or Record: Form 6356, Individual DIF Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the edited two digit number from Item 8.
(3) DIF File Year YR <ENTER> ★★★★★★ Enter the four digits from Item 9.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the six digits from Item 10.
(5) Order Type TYPE <ENTER> Enter the edited characters from the space following Item 11, above "SC" .
(6) Service Center SC <ENTER> Enter the characters from "SC" Item 11.
(7) Area Office AO <ENTER> Enter the digits from "AO" Item 11.
(8) Post of Duty POD <ENTER> Enter the digits from "POD" Item 11.
(9) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 11.
This is a MUST ENTER field unless Element 5 "TYPE" is "SE" .
(10) BOD Client Code CLIENT <ENTER> Enter the client code from Item 11.
(11) Indicator - 13 I13 <ENTER> Enter the alpha character from Item 13.
(12) Volume - 14 VOL14 <ENTER> Enter the volume from Item 14.
(13) Indicator - 15 I15 <ENTER> Enter the alpha character from Item 15.
(14) Volume - 16 VOL16 <ENTER> Enter the volume from Item 16.
(15) Indicator - 17 I17 <ENTER> Enter the alpha character from Item 17.
(16) Volume - 18 VOL18 <ENTER> Enter the volume from Item 18.
(17) Indicator - 19 I19 <ENTER> Enter the alpha character from Item 19.
(18) Volume - 20 VOL20 <ENTER> Enter the volume from Item 20.
(19) Indicator - 21 I21 <ENTER> Enter the alpha character from Item 21.
(20) Volume - 22 VOL22 <ENTER> Enter the volume from Item 22.
(21) Indicator - 23 I23 <ENTER> Enter the alpha character for Item 23.
(22) Volume - 24 VOL24 <ENTER> Enter the volume from Item 23.
(23) POD Exclusion 1 PODEX1 <ENTER> Enter the 1st POD from Item 25.
(24) POD Exclusion 2 PODEX2 <ENTER> Enter the 2nd POD from Item 25.
(25) POD Exclusion 3 PODEX3 <ENTER> Enter the 3rd POD from Item 25.
(26) POD Exclusion 4 PODEX4 <ENTER> Enter the 4th POD from Item 25.
(27) POD Exclusion 5 PODEX5 <ENTER> Enter the 5th POD from Item 25.
(28) POD Exclusion 6 PODEX6 <ENTER> Enter the 6th POD from Item 25.
(29) POD Exclusion 7 PODEX7 <ENTER> Enter the 7th POD from Item 25.
(30) POD Exclusion 8 PODEX8 <ENTER> Enter the 8th POD from Item 25.
(31) POD Exclusion 9 PODEX9 <ENTER> Enter the 9th POD from Item 25.
(32) POD Exclusion 10 PODE10 <ENTER> Enter the 10th POD from Item 25.
(33) POD Exclusion 11 PODE11 <ENTER> Enter the 11th POD from Item 25.
(34) Override Code OV <ENTER> Enter the digit from Item 26.

Exhibit 3.24.176-3 
Form 6356, Individual DIF Returns Order

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Exhibit 3.24.176-4 
Section 02 Form 6356, Individual DIF Returns Order

SECTION 02
Source Document or Record: Form 6356, Individual DIF Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Indicator - 31 I31 <ENTER> Enter the alpha character from Item 31.
(3) Volume - 32 VOL32 <ENTER> Enter the volume from Item 32.
(4) Indicator - 33 I33 <ENTER> Enter the alpha character from Item 33.
(5) Volume - 34 VOL34 <ENTER> Enter the volume from Item 34.
(6) Indicator - 35 I35 <ENTER> Enter the alpha character from Item 35.
(7) Volume - 36 VOL36 <ENTER> Enter the volume from Item 36.
(8) Indicator - 37 I37 <ENTER> Enter the alpha character from Item 37.
(9) Volume - 38 VOL38 <ENTER> Enter the volume from Item 38.
(10) Indicator 39 I39 <ENTER> Enter the alpha character from Item 39.
(11) Volume - 40 VOL40 <ENTER> Enter the volume from Item 40.
(12) Indicator 41 I41 <ENTER> Enter the alpha character from Item 41.
(13) Volume - 42 I42 <ENTER> Enter the volume from Item 42.
(14) POD Exclusion 1 PODEX1 <ENTER> Enter the 1st POD from Item 39.
(15) POD Exclusion 2 PODEX2 <ENTER> Enter the 2nd POD from Item 39.
(16) POD Exclusion 3 PODEX3 <ENTER> Enter the 3rd POD from Item 39.
(17) POD Exclusion 4 PODEX4 <ENTER> Enter the 4th POD from Item 39.
(18) POD Exclusion 5 PODEX5 <ENTER> Enter the 5th POD from Item 39.
(19) POD Exclusion 6 PODEX6 <ENTER> Enter the 6th POD from Item 39.
(20) POD Exclusion 7 PODEX7 <ENTER> Enter the 7th POD from Item 39.
(21) POD Exclusion 8 PODEX8 <ENTER> Enter the 8th POD from Item 39.
(22) POD Exclusion 9 PODEX9 <ENTER> Enter the 9th POD from Item 39.
(23) POD Exclusion 10 PODE10 <ENTER> Enter the 10th POD from Item 39.
(24) POD Exclusion 11 PODE11 <ENTER> Enter the 11th POD from Item 39.

Exhibit 3.24.176-5 
Section 01 Form 8199, Amended Return Order

SECTION 01
Source Document or Record: Form 8199, Amended Return Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the edited two digit number from Item 7.
(3) DIF File Year YR <ENTER> ★★★★★★ Enter the four digits from Item 8.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the six digits from Item 9.
(5) Order type TYPE <ENTER> ★★★★★★ Enter "AR" always. "AR" will be edited in the space following Item 10, above "SC" .
(6) Service Center SC <ENTER> Enter the characters from "SC" Item 10.
(7) Area Office AO <ENTER> Enter the digits from "AO" Item 10.
(8) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 10.
(9) BOD Client Code CLIENT <ENTER> Enter the client code from Item 10.
(10) Volume - 12 VOL12 <ENTER> Enter the volume from Item 12.
(11) Volume - 13 VOL13 <ENTER> Enter the volume from Item 13.
(12) Volume - 14 VOL14 <ENTER> Enter the volume from Item 14.
(13) Volume - 15 VOL15 <ENTER> Enter the volume from Item 15.
(14) Volume - 16 VOL16 <ENTER> Enter the volume from Item 16.
(15) Volume - 17 VOL17 <ENTER> Enter the volume from Item 17.

Exhibit 3.24.176-6 
Section 02 Form 8199, Amended Return Order

SECTION 02
Source Document or Record: Form 8199, Amended Return Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Volume - 21 VOL21 <ENTER> Enter the volume from Item 21.
(3) Volume - 22 VOL22 <ENTER> Enter the volume from Item 22.
(4) Volume - 23 VOL23 <ENTER> Enter the volume from Item 23.
(5) Volume - 24 VOL24 <ENTER> Enter the volume from Item 24.
(6) Volume - 25 VOL25 <ENTER> Enter the volume from Item 25.

Exhibit 3.24.176-7 
Form 8199, Amended Returns Order

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Exhibit 3.24.176-8 
Section 01 Form 6162, Partnership Returns Order

SECTION 01
Source Document or Record: Form 6162, Partnership Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from Ser. No. column.
(3) DIF File Year YR <ENTER> ★★★★★★ Enter the four digits from Item 8.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the six digits from Item 9.
(5) Service Center SC <ENTER> Enter the characters from "SC" , Item 10.
(6) Area Office AO <ENTER> Enter the digits from "AO" , Item 10.
(7) Post of Duty POD <ENTER> Enter the digits from "POD" , Item 10.
(8) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 10.
(9) BOD Client Code CLIENT <ENTER> Enter the client code from Item 10.
(10) MFT MFT <ENTER> Enter the digits from Item 11.

Note:

This element is only entered on the first document.

(11) Indicator - 1 12I <ENTER> Enter the digit from Item 12.
(12) Volume - 1 13V <ENTER> Enter the volume from Item 13.
(13) Indicator - 2 14I <ENTER> Enter the digit from Item 14.
(14) Volume - 2 15V <ENTER> Enter the volume from Item 15.
(15) Indicator - 3 16I <ENTER> Enter the digit from Item 16.
(16) Volume - 3 17V <ENTER> Enter the volume from Item 17.
(17) POD Exclusion 1 PODEX1 <ENTER> Enter the 1st POD from Item 19.
(a) Form 5337 - End the section.
(18) POD Exclusion 2 PODEX2 <ENTER> Enter the 2nd POD from Item 19.
(19) POD Exclusion 3 PODEX3 <ENTER> Enter the 3rd POD from Item 19.
(20) POD Exclusion 4 PODEX4 <ENTER> Enter the 4th POD from Item 19.
(21) POD Exclusion 5 PODEX5 <ENTER> Enter the 5th POD from Item 19.
(22) POD Exclusion 6 PODEX6 <ENTER> Enter the 6th POD from Item 19.
(23) POD Exclusion 7 PODEX7 <ENTER> Enter the 7th POD from Item 19.
(24) POD Exclusion 8 PODEX8 <ENTER> Enter the 8th POD from Item 19.

Exhibit 3.24.176-9 
Form 6162, Partnership Returns Order

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Exhibit 3.24.176-10 
Section 01 Form 5337, Fiduciary Returns Order

SECTION 01
Source Document or Record: Form 5337, Fiduciary Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from Ser. No. column.
(3) DIF File Year YR <ENTER> ★★★★★★ Enter the four digits from Item 8.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the six digits from Item 9.
(5) Service Center SC <ENTER> Enter the characters from "SC" , Item 10.
(6) Area Office AO <ENTER> Enter the digits from "AO" , Item 10.
(7) Post of Duty POD <ENTER> Enter the digits from "POD" , Item 10.
(8) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 10.
(9) BOD Client Code CLIENT <ENTER> Enter the client code from Item 10.
(10) MFT MFT <ENTER> Enter the digits from Item 11.

Note:

This element is only entered on the first document.

(11) Indicator - 1 13I <ENTER> Enter the digit from Item 13.
(12) Volume - 1 14V <ENTER> Enter the volume from Item 14.
(13) Indicator - 2 15I <ENTER> Enter the digit from Item 15.
(14) Volume - 2 16V <ENTER> Enter the volume from Item 16.
(15) Indicator - 3 17I <ENTER> Enter the digit from Item 17.
(16) Volume - 3 18V <ENTER> Enter the volume from Item 18.
(17) Indicator - 4 19I <ENTER> Enter the digit from Item 19.
(18) Volume - 4 20V <ENTER> Enter the volume from Item 20.

Exhibit 3.24.176-11 
Form 5337, Fiduciary Returns Order

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Exhibit 3.24.176-12 
Section 01 Form 6897, Corporation Returns Order

SECTION 01
Source Document or Record: Form 6897, Corporation Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two digit number from Ser. No. column.
(3) File Year YR <ENTER> ★★★★★★ Enter the digits from Item 8.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the digits from Item 9.
(5) Service Center SC <ENTER> Enter the characters from "SC" , Item 10.
(6) Area Office AO <ENTER> Enter the digits from "AO" , Item 10.
(7) Post of Duty POD <ENTER> Enter digits from "POD" , Item 10.
(8) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 10.
(9) BOD Client Code CLIENT <ENTER> Enter the client code from Item 10.
(10) MFT MFT <ENTER> Enter the digits from Item 11.

Note:

This element is only entered in the first document.

(11) Indicator 1 - Formula 1 12I <ENTER> Enter the digits from Item 12.
(12) Volume 1 13V <ENTER> Enter the volume from Item 13.
(13) Indicator 2 - Formula 2 14I <ENTER> Enter the digit from Item 14.
(14) Volume 2 15V <ENTER> Enter the volume from Item 15.
(15) Indicator 3 - Formula 3 16I <ENTER> Enter the digit from Item 16.
(16) Volume 3 17V <ENTER> Enter the volume from Item 17.
(17) Indicator 4 - Formula 4 18I <ENTER> Enter the digit from Item 18.
(18) Volume 4 19V <ENTER> Enter the volume from Item 19.
(19) Indicator 5 - Formula 5 20I <ENTER> Enter the digit from Item 20.
(20) Volume 5 21V <ENTER> Enter the volume from Item 21.
(21) POD Exclusion 1 PODEX1 <ENTER> Enter the 1st POD from Item 28.
(22) POD Exclusion 2 PODEX2 <ENTER> Enter the 2nd POD from Item 28.
(23) POD Exclusion 3 PODEX3 <ENTER> Enter the 3rd POD from Item 28.
(24) POD Exclusion 4 PODEX4 <ENTER> Enter the 4th POD from Item 28.
(25) POD Exclusion 5 PODEX5 <ENTER> Enter the 5th POD from Item 28.
(26) POD Exclusion 6 PODEX6 <ENTER> Enter the 6th POD from Item 28.
(27) POD Exclusion 7 PODEX7 <ENTER> Enter the 7th POD from Item 28.
(28) POD Exclusion 8 PODEX8 <ENTER> Enter the 8th POD from Item 28.

Exhibit 3.24.176-13 
Section 02 Form 6897, Corporation Returns Order

SECTION 02
Source Document or Record: Form 6897, Corporation Returns Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "02" always.
(2) 1120S no B/S Indicator 31I <ENTER> Enter the digit from Miscellaneous Corporation Returns Order, Item 31.
(3) 1120S no B/S Volume 32V <ENTER> Enter the volume from Item 32.
(4) 1120S Assets <$200M Indicator 33I <ENTER> Enter the digit from Item 33.
(5) 1120S Assets <$200M Volume 34V <ENTER> Enter the volume from Item 34.
(6) 1120S Indicator <$200M 35I <ENTER> Enter the digit from Item 35.
(7) 1120S Volume <$200M 36V <ENTER> Enter the volume from Item 36.
(8) 1120L Indicator 39I <ENTER> Enter the digit from Item 39.
(9) 1120L Volume 40V <ENTER> Enter the Volume from Item 40.
(10) 1120 Inactive Indicator 41I <ENTER> Enter the digit from Item 41.
(11) 1120 Inactive Volume 42V <ENTER> Enter the volume from Item 42.
(12) 1120PHC Indicator 43I <ENTER> Enter the digit from Item 43.
(13) 1120PHC Volume 44V <ENTER> Enter the volume from Item 44.
(14) 1120PC Indicator 45I <ENTER> Enter the digit from Item 45.
(15) 1120PC Indicator 46V <ENTER> Enter the volume from Item 46.
(16) 1120H Indicator 49I <ENTER> Enter the digit from Item 49.
(17) 1120H Volume 50V <ENTER> Enter the volume from Item 50.
(18) 1120DF/SF Indicator 51I <ENTER> Enter the digit from Item 51.
(19) 1120DF/SF Volume 52V <ENTER> Enter the volume from Item 52.
(20) 1120RIC Indicator 53I <ENTER> Enter the digit from Item 53.
(21) 1120RIC Volume 54V <ENTER> Enter the volume from Item 54.
(22) 1120REIT Indicator 55I <ENTER> Enter the digit from Item 55.
(23) 1120REIT Volume 56V <ENTER> Enter the volume from Item 56.
(24) 1120ND Indicator 57I <ENTER> Enter the digit from Item 57.
(25) 1120ND Volume 58V <ENTER> Enter the volume from Item 58.

Exhibit 3.24.176-14 
Form 6897, Corporation Returns Order

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Exhibit 3.24.176-15 
Section 01 Form 8757, U.S. Real Estate Mortgage Investment Conduit Tax Return Order

SECTION 01
Source Document or Record: Form 8757, U.S. Real Estate Mortgage Investment Conduit Tax Return Order
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two digit number from Ser. No. column.
(3) DIF File Year YR <ENTER> ★★★★★★ Enter the digits from Item 8.
(4) MCC Process Cycle CY <ENTER> ★★★★★★ Enter the digits from Item 9.
(5) Service Center SC <ENTER> Enter the characters from "SC" , Item 10.
(6) Area Office AO <ENTER> Enter the digits from "AO" , Item 10.
(7) Post of Duty POD <ENTER> Enter the digits from "POD" , Item 10.
(8) BOD Code BOD <ENTER> ★★★★★★ Enter the BOD Code (LM, WI, or SB) from Item 10.
(9) BOD Client Code CLIENT <ENTER> Enter the client code from Item 10.
(10) MFT MFT <ENTER> Enter the digits from Item 11.

Note:

This element is only entered in the first document.

(11) Indicator 1 12I <ENTER> Enter the digits from Item 12.
(12) Volume 1 13V <ENTER> Enter the volume from Item 13.
(13) POD Exclusion 1 PODEX1 <ENTER> Enter the 1st POD from Item 15.
(14) POD Exclusion 2 PODEX2 <ENTER> Enter the 2nd POD from Item 15.
(15) POD Exclusion 3 PODEX3 <ENTER> Enter the 3rd POD from Item 15.
(16) POD Exclusion 4 PODEX4 <ENTER> Enter the 4th POD from Item 15.
(17) POD Exclusion 5 PODEX5 <ENTER> Enter the 5th POD from Item 15.
(18) POD Exclusion 6 PODEX6 <ENTER> Enter the 6th POD from Item 15.
(19) POD Exclusion 7 PODEX7 <ENTER> Enter the 7th POD from Item 15.
(20) POD Exclusion 8 PODEX8 <ENTER> Enter the 8th POD from Item 15.

Exhibit 3.24.176-16 
Form 8757, U.S. Real Estate Mortgage Investment Conduit Tax Return Order

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