Part 3. Submission Processing

Chapter 30. Work Planning and Control

Section 123. Processing Timeliness: Cycles, Criteria and Critical Dates (Cont. 1)

3.30.123  Processing Timeliness: Cycles, Criteria and Critical Dates (Cont. 1)

3.30.123.6 
Processing Timeliness Criteria for IMF Domestic Income Tax Returns, International IMF Income Tax Returns, Domestic and International Tax Returns Delayed for Individual Taxpayer Identification Number (ITIN) Processing, Extension Requests, Estimated Payments, Amended Tax Returns and ITIN Applications

3.30.123.6.1 
Domestic IMF

3.30.123.6.1.3  (01-01-2013)
Special Processing Considerations for Domestic - OTFP IMF Tax Returns

  1. To the extent possible, to avoid refund interest paid, refund tax returns are to be processed so the refund is issued to the taxpayer within 45 calendar days of the later of:

    1. The return due date (determined without regard to any extension of time for filing the return).

    2. The return received date (used when the return is filed after the return due date, determined without regard to any extension of time for filing the return).

    3. The date the return was received in processable form.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  2. Campus management must ensure that staffing is sufficient and inventory levels are low enough going into the April peak to meet the OTFP PCD of May 15, 2013.

  3. Proper inventory production and control must be in place to ensure that in addition to the emphasis on the OTFP Refund PCD and on the OTFP Non-Refund Sort PCD, appropriate emphasis is also placed on processing approved Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, prior to processing OTFP tax returns received after the end of the April counting period. See IRM 3.30.123.6.7, Form 1040 Series Extensions-Form 4868.

  4. Other Requirements

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.6.1.4  (01-01-2013)
PCD Definition for Domestic - OTFP IMF Tax Returns

  1. By Program Number, Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than the cumulative number of processable receipts received for that Program Number and are received by the end of the counting period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , so long as that Good Tape production is reached on or before the established PCD.

  2. Determine processable receipts by using the following formula for each PCD:

    • Function 110 (Receipts)

    • Minus Function 920 (Rejects) closing inventory

    • Minus Function 940 (Block Deletions) cumulative receipts

    • Minus Function 960 (Program Deletions) cumulative production

    1. Function 110 cumulative volume for each counting period receipts come from the Function Volume Report within the Production Information and Monitoring System (PIMS).

    2. Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Balance Forward Listing, PCD-03-44.

    3. Function 920 closing inventory and Function 950 cumulative volume comes from the Balance Forward Listing, PCD-03-44.

    Note:

    If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative), minus Functions 920, 940, 960, and Function 970 (Reinputs) cumulative production. Function 970 volume comes from the Daily Production Report, PCC-22-40.

3.30.123.6.1.5  (01-01-2013)
Measuring the OTFP - PCD Accomplishment

  1. When evaluating the PCD Accomplishment for OTFP tax returns for the May Refund PCD, those campuses electing to perform the additional sort to segregate refund tax returns from all other OTFP tax returns may exclude the categories below from the May 15 PCD measurement.

    • Balance due tax returns

    • Credit elect tax returns

    • Even balance tax returns

    • Non-taxable tax returns

    • Part-paid tax returns

  2. When evaluating the PCD Accomplishment for OTFP tax returns for the May No-Refund Sort PCD, no categories of OTFP tax returns are excluded from cumulative number of processable receipts received by the end of the counting period.

3.30.123.6.1.6  (01-01-2013)
Domestic 1040 Series OTFP (AUSPC, FSPC, KCSPC Only) (Programs 43110, 43130, 44110 and 47130) Processing Specifications

  1. STATUTORY DUE DATES for Form 1040, Form 1040A and Form 1040EZ:

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • June 15, 2013 (Taxpayers living abroad-automatic extension)

    • October 15, 2013 (If Extension Request is filed timely-April 15)

    Note:

    If an electronically filed tax return has been rejected by the IRS and the taxpayer files a paper tax return; the paper tax return will be considered timely filed if postmarked by the later of the due date of the tax return or 10 calendar days after the date of the notification that the electronic submission was rejected. See IRM 3.30.123.12.2, Electronic Postmark and Return Due Date.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. See IRM 3.30.123.4.1, Operating Number of Days in Cycle-a day counter, unless indicated as BBTS Accomplished Cycle. See IRM 3.30.123.4.2, BBTS Accomplished Cycle-a day counter.

    • Number of Days in Cycle should normally be 11 days or lower and should not exceed 13, with the following exceptions:

      April 1-11, 2013 Reduce inventories and cycle lengths below normal as much as possible by April 11. Ideal days in cycle should be seven days or below.
      April 12-26, 2013 Remain on an 11 day or shorter cycle.
      April 27 - May 15, 2013 Process tax returns to meet OTFP PCD of May 15.
      May 16-31, 2013 Reach a 10 day BBTS Accomplished Cycle as quickly as practical.
      June 1 - December 31, 2013 Maintain a BBTS Accomplished Cycle of no more than 10 days.

    • OTFP 1040 series tax returns sorted as no-refund tax returns received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ identified as no-refunds should, to the extent possible, be processed by May 22, 2013. See IRM 3.30.123.6.1.5, Measuring the OTFP PCD Accomplishment. Cycle goals do not apply.

  3. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  4. REFUND TIMELINESS REMINDER: Refunds must be issued within 45 calendar days to avoid interest payments. However, to meet the customer service goals set forth in the Annual Business Plan, refund tax returns should be processed so that the refund is received within 40 calendar days of the estimated date on which the taxpayer mailed the tax return.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  5. CAMPUS PROGRAM COMPLETION DATES:

    • Refund PCD (April Peak) - May 15, 2013 - Cycle 201321

    • Non-Refund Sort PCD - May 22, 2013 - Cycle 201322

    • OTFP PCD (June Peak) - July 17, 2013 - Cycle 201329

    • OTFP PCD (October Peak) - November 20, 2013 - Cycle 201347

3.30.123.6.2  (01-01-2011)
Domestic 1040 Series Full-Paid (FP) Tax Returns

  1. This subsection contains form/program specific information related to timely processing of Domestic IMF FP tax returns.

3.30.123.6.2.1  (01-01-2011)
Domestic FP Definition

  1. FP tax returns are tax returns that meet all of the following requirements:

    • Are received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or

    • Are received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and have a postmark on or before April 15 or the due date. (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • Are computed by the taxpayer as a balance due tax return.

    • Are accompanied by a payment for exactly the computed balance due.

  2. FP tax returns explicitly exclude:

    • Delinquently filed tax returns.

    • Tax returns accompanied by a payment for an amount greater than the computed balance due.

3.30.123.6.2.2  (01-01-2011)
Special Processing Considerations for Domestic FP IMF Tax Returns

  1. Since the entity section of FP tax returns may contain change information from what IRS has on file, some FP tax returns are implied entity change requests. To the extent possible, FP tax returns should be processed so that entity updates can be made to the taxpayer’s account within 90 calendar days.

  2. Although OTFP tax returns take priority (to avoid paying refund interest), FP tax returns should be processed as fill in work, when possible, prior to the April peak.

  3. As campus management ensures that staffing is sufficient and OTFP inventory levels are low, going into the April peak, management should also work to reduce FP inventory levels, to the extent practical, going into the April peak.

  4. Once April Peak processing is underway, FP tax returns may be shelved until Program Completion has been accomplished for refund and no-refund sort tax returns. As those PCDs are accomplished and OTFP emphasis returns to a 10 day or lower BBTS Accomplished Cycle, FP tax return processing should resume.

  5. Similarly, care must be taken with all FP tax returns to ensure that the DLNs assigned do not contain Julian Dates higher than 155. GMF processing contains a validity check which presumes that all domestic IMF tax returns processed with a Julian Date higher than 155 were likely received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Since FP tax returns by definition are received by this date, they should not carry a transcribed IRS Received Date. Thus, if these tax returns carry a DLN with a Julian Date higher than 155, they will fall out to ERS.

3.30.123.6.2.3  (01-01-2013)
PCD Definition for Domestic FP IMF Returns

  1. By Program Number, Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than 99.9 percent of the cumulative number of processable receipts received for that Program Number received by ≡ ≡ ≡ ≡ ≡ , so long as that Good Tape production is reached on or before the established PCD.

  2. Determine processable receipts by using the following formula for each PCD:

    • Function 110 (Receipts)

    • Minus Function 920 (Rejects) closing inventory

    • Minus Function 940 (Block Deletions) cumulative receipts

    • Minus Function 960 (Program Deletions) cumulative production

    1. Function 110 cumulative volume for each counting period receipts come from the Function Volume Report within the Production Information and Monitoring System (PIMS).

    2. Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Daily Production Report, PCC-22-40

    3. Function 920 closing inventory and Function 950 cumulative volume comes from the Balance Forward Listing, PCD-03-44.

      Note:

      If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative) minus 920, 940, 960, and Function 970 (Reinputs) cumulative production . Function 970 volume comes from the Daily Production Report, PCC-22-40.

3.30.123.6.2.4  (05-16-2011)
Measuring FP - PCD Accomplishment

  1. When evaluating the Program Completion Accomplishment for FP tax returns for the July PCD, there are no categories of tax returns excluded from the volume of processable receipts. Returns that fallout to BOBs and ERS are considered processable and must be corrected prior to PCD. BOB and Error inventory should be evaluated to determine the daily production needed to clear the inventory and meet PCD.

  2. Management at the Headquarters and Campus levels must diligently monitor the volumes of FP tax returns being processed starting in mid-April through May and June to ensure that the number of tax returns that need to be transcribed per day to accomplish Program Completion does not become unreasonably large.

  3. Similarly, Campus Management must monitor processing of Rejects to ensure timely processing and that inventories do not exceed the over aged guidelines.

3.30.123.6.2.5  (01-01-2013)
Domestic 1040 Series FP (AUSPC, FSPC, KCSPC Only) (Programs 43210, 44120 and 47140) Processing Specifications

  1. STATUTORY DUE DATES for Form 1040, Form 1040A and Form 1040EZ:

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. See IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter, unless indicated as BBTS Accomplished Cycle. See IRM 3.30.123.4.2, BBTS Accomplished Cycle-a day counter.

    • Number of Days in Cycle should normally be 11 days or lower and should not exceed 13, with the following exceptions:

      Once shelving begins until shelving ends Number of days can continue to grow but should not exceed 45
      April 11 - May 22, 2013 Do not exceed a 45 day cycle.
      May 23 - July 10, 2013 Process tax returns to meet FP PCD of July 10, 2013.
      July 11 - December 31, 2013 Maintain a Batching to Function 610 cycle of no more than five days. Clear tax returns from Rejects as soon as possible.

  3. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  4. CAMPUS PROGRAM COMPLETION DATES:

    • Full-Paid (April Peak) -July 10, 2013 - Cycle 201328.

3.30.123.6.3  (01-01-2011)
Domestic 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. This subsection contains form/program specific information related to timely processing of Domestic 1040 series tax returns delayed for ITIN Application processing. Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number, must be complete before an ITIN can be assigned to make the tax return processable. See IRM 3.30.123.6.10, Form W-7 and W-7(SP) Processing Specifications (AUSPC).

3.30.123.6.3.1  (01-01-2011)
Domestic 1040 Series Tax Returns Delayed for ITIN Application Processing Definition

  1. All Domestic 1040 series tax returns received with a Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number, cannot be processed until the ITIN is assigned.

  2. Domestic 1040 series tax returns delayed for ITIN Application processing include both FP and OTFP tax returns.

3.30.123.6.3.2  (01-01-2013)
Special Processing Considerations for Domestic 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. Domestic 1040 series tax returns received with Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number, are presumed not to contain all information required for their processing, as they lack the Individual Taxpayer Identification Number (ITIN) which the applicant has requested.

  2. The ITIN which the applicant has requested cannot be included on the tax return until the requested ITIN has been assigned, or cannot be excluded from the tax return until the ITIN application has been rejected. Thus, the ITIN application must be processed to completion before the accompanying tax return can be considered processable. Until the application has been processed to completion, the accompanying tax return must remain with the application.

  3. Care must be taken to preserve the integrity of the IRS Received Date of the tax returns.

  4. Similarly, care must be taken to preserve the integrity of the Return Processable Date (RPD) on the accompanying tax return.

  5. Once the application has been processed to completion (and the RPD has been applied when appropriate), the accompanying tax return can be released for pipeline processing.

3.30.123.6.3.3  (01-01-2011)
PCD Definition for Domestic 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. The traditional approaches for measuring program completion for various tax returns do not apply well to this group of tax returns. Most of the traditional approaches assume that the IRS Received Date is roughly the date on which tax return processing can begin. Since this is not the case with tax returns delayed for ITIN application processing, a definition for accomplishing program completion that captures the essence of completing tax return processing in a reasonable amount of time after the tax return processing can begin, is better than the traditional definitions.

  2. By Program Number, Program Completion will be considered accomplished when the cumulative volumes produced (in this case, from System Operations) in Function 610 is equal to, or greater than 100 percent of the cumulative number of receipts for that Program Number batched 10 working days prior to the established PCD.

3.30.123.6.3.4  (01-01-2011)
Measuring Domestic 1040 Series Tax Returns Delayed for ITIN Application Processing PCD Accomplishment

  1. When evaluating the PCD Accomplishment for 1040 series Delayed for ITIN Application Processing tax returns for the May PCD for OTFP tax returns, there are no categories of tax returns excluded from the volume of batched receipts. Since the point of comparison is Function 610 rather than Function 950, no consideration for volumes of tax returns that are in inventory in ERS or Rejects needs to be made.

  2. When evaluating the PCD Accomplishment for 1040 series Delayed for ITIN Application Processing tax returns for the July PCD for FP tax returns, there are no categories of tax returns excluded from the volume of batched receipts. Since the point of comparison is Function 610 rather than Function 950, no consideration for volumes of tax returns that are in inventory in ERS or Rejects needs to be made.

  3. Definition for Domestic OTFP. See IRM 3.30.123.6.1.2, Domestic OTFP Definition. Definition for Domestic FP. See IRM 3.30.123.6.2.1, Domestic FP Definition.

3.30.123.6.3.5  (01-01-2013)
Domestic 1040 Series Tax Returns Delayed for ITIN Application (AUSPC Only) (Programs 43170, 44170 and 47160) Processing Specifications

  1. STATUTORY DUE DATES for Form 1040, Form 1040A and Form 1040EZ:

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • October 15, 2013 (Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, will state "ITIN TO BE REQUESTED" and Form 6401, Request for Missing Information, will be attached to the tax return since the IDRS TC could not post).

  2. CYCLES: Cycles are defined as BBTS Accomplished Cycle. IRM 3.30.123.4.2, BBTS Accomplished Cycle - a day counter

    • Cycles should be maintained at a level of 10 working days or less from Batching to Function 610 cycle.

  3. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  4. CAMPUS PROGRAM COMPLETION DATES:

    • Refund PCD (April Peak) - May 15, 2013 - Cycle 201321.

    • Full-Paid PCD (April Peak) - July 10, 2013 - Cycle 201328.

    • OTFP PCD (October Peak) - November 20, 2013 - Cycle 201347.

3.30.123.6.4  (01-01-2011)
International IMF Tax Returns

  1. This subsection contains form/program specific information related to timely processing of International IMF tax returns. The requirements for IMF International processing can be found by referring to IRM 3.21.3, International Returns and Documents Analysis-Individual Income Tax Returns, owned by SE:W:CAS:SP:PPB:IMF.

  2. Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Fiduciary Returns (indicated by a checked box, Name of Estate or Trust, or EIN) are processed by CSPC as Automated Non-Master File (ANMF) tax returns. If received at another campus, transship to CSPC.

3.30.123.6.4.1  (01-01-2011)
International 1040 Series OTFP Tax Returns

  1. This subsection contains form/program specific information related to timely processing of IMF International OTFP tax returns.

3.30.123.6.4.2  (01-01-2011)
International OTFP Definition

  1. OTFP tax returns include the following:

    • Refund tax returns

    • Balance due tax returns

    • Credit elect tax returns

    • Even balance tax returns

    • Non-computed tax returns

    • Non-taxable tax returns

    • Part-paid tax returns

    • Delinquently filed tax returns

3.30.123.6.4.3  (01-01-2013)
Special Processing Considerations for International OTFP IMF Tax Returns

  1. To the extent possible, to avoid refund interest paid, refund tax returns are to be processed so that the refund is issued to the taxpayer within 45 calendar days of the later of:

    1. The return due date (determined without regard to any extension of time for filing the return.

    2. The return received date (used when the return is filed after the return due date, determined without regard to any extension of time for filing the return.

    3. The date the return was received in processable form.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  2. Campus management must ensure that staffing is sufficient and inventory levels are low enough going into the April peak to meet the OTFP PCD of May 15, 2013.

  3. Proper inventory production and control must be in place to ensure that in addition to the emphasis on the OTFP Refund PCD and on the OTFP Non-Refund Sort PCD, appropriate emphasis is also placed on processing approved Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, prior to processing OTFP tax returns received after the end of the April counting period. See IRM 3.30.123.6.7, Form 1040 Series Extensions-Form 4868.

3.30.123.6.4.4  (01-01-2013)
PCD Definition for International OTFP IMF Tax Returns

  1. By Program Number, Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than the cumulative number of processable receipts received for that Program Number and are received by the end of the counting period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , so long as that Good Tape production is reached on or before the established PCD.

  2. Determine processable receipts by using the following formula for each PCD:

    • Function 110 (Receipts)

    • Minus Function 920 (Rejects) closing inventory

    • Minus Function 940 (Block Deletions) cumulative receipts

    • Minus Function 960 (Program Deletions) cumulative production

    1. Function 110 cumulative volume for each counting period receipts come from the Function Volume report within the Production Information and Monitoring System (PIMS).

    2. Function 940 cumulative receipts and Function 960 cumulative production volumes comes from the Daily Production Report, PCC-22-40.

    3. Function 920 closing inventory and Function 950 cumulative volume comes from the Balance Forward Listing, PCD-03-44.

    Note:

    If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative) minus Function 920, 940,960, and Function 970 (Reinputs) cumulative production. Function 970 volume comes form the Daily Production Report, PCC-22-40.

3.30.123.6.4.5  (01-01-2013)
Measuring OTFP - PCD Accomplishment

  1. When evaluating the PCD Accomplishment for OTFP tax returns for the May Refund PCD, Austin may elect to perform the additional sort to segregate refund tax returns from all other OTFP tax returns and exclude the categories below from the May 15, 2013, PCD measurement.

    • Balance due tax returns

    • Credit elect tax returns

    • Even balance tax returns

    • Non-taxable tax returns

    • Part-paid tax returns

  2. When evaluating the PCD Accomplishment for OTFP tax returns for the May No-Refund Sort PCD, no categories of OTFP tax returns are excluded from cumulative number of processable receipts received by the end of the counting period.

3.30.123.6.4.6  (01-01-2013)
International 1040 Series OTFP (AUSPC Only) (Programs 46110, 46120, 46130, 46140, and 46150) Processing Specifications

  1. STATUTORY DUE DATES for Form 1040, Form 1040A, Form 1040EZ, Form 1040-NR, Form 1040 (PR) and Form 1040-SS:

    Form STATUTORY DUE DATE Characteristic
    Form 1040, Form 1040A, Form 1040EZ April 15, 2013 Contains an international component
      June 15, 2013 Taxpayer living abroad-Automatic two month Extension
      October 15, 2013 If Extension filed timely (April 15, 2013)
    Form 1040-NR, Form 1040-NR-EZ April 15, 2013 Effectively Connected Income
      October 15, 2013 If Extension filed timely (April 15, 2013)
      June 15, 2013 Income Not Effectively Connected
      December 15, 2013 If Extension filed timely (October 15, 2013)
    Form 1040 (PR) and Form 1040-SS April 15, 2013  
      December 15, 2013 If Extension filed timely (October 15, 2013)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. See IRM 3.30.123.4.1, Operating Number of days in Cycle - a day counter, unless indicated as BBTS Accomplished Cycle. See IRM 3.30.123.4.2, BBTS Accomplished Cycle-a day counter.

    • Number of Days in Cycle should normally be 11 days or lower and should not exceed 13, with the following exceptions:

    Time Frame: Action:
    April 1–11, 2013 Reduce inventories and cycle lengths below normal as much as possible by April 11. Ideal days in cycle should be seven days or below.
    April 12–26, 2013 Remain on an 11 day or shorter cycle.
    April 27 - May 15, 2013 Process tax returns to meet Refund OTFP PCD of May 15.
    May 16-31, 2013 Reach a 10 day BBTS Accomplished Cycle as quickly as practical.
    June 1 - December 31, 2013 Maintain a BBTS Accomplished Cycle of no more than 10 days.

    • OTFP 1040 series tax returns sorted as no-refund. Tax returns received on or before ≡ ≡ ≡ ≡ identified as no-refund. See IRM 3.30.123.6.4.5, Measuring OTFP PCD Accomplishment, should to the extent possible, be processed by May 22, 2013. Cycle goals do not apply.

  3. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  4. REFUND TIMELINESS REMINDER: Refunds must be issued within 45 calendar days of the dates outlined in IRM 3.30.123.6.1.3 to avoid interest payments. However, to meet the customer service goals set forth in the Annual Business Plan, refund tax returns should be processed so that the refund is received by the taxpayer within 40 days of the estimated date on which the taxpayer mailed the tax return.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  5. CAMPUS PROGRAM COMPLETION DATES:

    • Refund PCD (April Peak) - May 15, 2013 - Cycle 201320.

    • Non-Refund Sort PCD - May 22, 2013 - Cycle 201321.

    • OTFP PCD (June Peak) - July 17, 2013 - Cycle 201329.

    • OTFP PCD (October Peak) - November 20, 2013 - Cycle 201347.

    • OTFP PCD (December Peak) - January 15, 2014 - Cycle 201403.

3.30.123.6.5  (01-01-2011)
International 1040 Series FP Tax Returns

  1. This subsection contains form/program specific information related to timely processing of International IMF FP tax returns.

3.30.123.6.5.1  (01-01-2011)
International FP Definition

  1. FP tax returns are returns that meet all of the following requirements:

    • Are received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the statutory due date, or

    • Are received after ≡ ≡ ≡ ≡ ≡ ≡ and have a postmark on or before the statutory due date.

    • Are computed by the taxpayer as a balance due tax return.

    • Are accompanied by a payment for exactly the computed balance due.

  2. FP tax returns explicitly exclude:

    • Delinquently filed tax returns.

    • Tax returns accompanied by a payment for an amount greater than the computed balance due.

3.30.123.6.5.2  (01-01-2011)
Special Processing Considerations for International FP IMF Tax Returns

  1. Since the entity section of Full-Paid (FP) tax returns may contain change information from what IRS has on file, some FP tax returns are implied entity change requests. To the extent possible, FP tax returns should be processed so that entity updates can be made to the taxpayer’s account within 90 calendar days.

  2. Although Other Than Full-Paid (OTFP) tax returns take priority (to avoid paying refund interest), FP tax returns should be processed as fill in work, when possible, prior to the April peak.

  3. As campus management ensures that staffing is sufficient and OTFP inventory levels are low going into the April peak, you should work to reduce FP inventory levels, to the extent practical, going into the April peak.

  4. Once April Peak processing is underway, FP tax returns may be shelved until Program Completion has been accomplished for Refund and No-Refund Sort tax returns. As those PCDs are accomplished and OTFP emphasis shifts to returning to a ten day or lower BBTS Accomplished Cycle, FP tax return processing should resume.

3.30.123.6.5.3  (01-01-2013)
PCD Definition for International FP IMF Tax Returns

  1. By Program Number, Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than 99.9 percent of the cumulative number of processable receipts received for that Program Number received by ≡ ≡ ≡ ≡ , so long as that Good Tape production is reached on or before the established PCD.

  2. Determine processable receipts by using the following formula for each PCD:

    • Function 110 (Receipts)

    • Minus Function 920 (Rejects) closing inventory

    • Minus Function 940 (Block Deletions) cumulative receipts

    • Minus Function 960 (Program Deletions) cumulative production

    1. Function 110 cumulative volume for each counting period receipts come from the Function Volume Report within the Production Information and Monitoring System (PIMS).

    2. Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Daily Production Report, PCC-22-40.

    3. Function 920 closing inventory and Function 950 cumulative volume comes from the Balance Forward Listing, PCD-03-44.

    Note:

    If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative), minus Functions 920, 940, 960, and Function 970 (Reinputs) cumulative production. Function 970 volume comes from the Daily Production Report, PCC-22-40.

3.30.123.6.5.4  (05-16-2011)
Measuring FP - PCD Accomplishment

  1. When evaluating the Program Completion Accomplishment for FP tax returns for the July PCD, there are no categories of tax returns excluded from the volume of processable receipts. Returns that fallout to BOBs and ERS are considered processable and must be corrected prior to PCD. BOB and Error inventory should be evaluated to determine the daily production needed to clear the inventory and meet PCD.

  2. Management at the Headquarters and campus levels must diligently monitor the volume of FP tax returns being processed starting in mid-April through May and June to ensure that the number of tax returns that need to be transcribed per day to Accomplish Program Completion does not become unreasonably large.

  3. Similarly, Campus Management must monitor the processing of Rejects to ensure timely processing and that guidelines for over aged are met.

3.30.123.6.5.5  (01-01-2013)
International 1040 Series FP (AUSPC Only) (Program 46220) Processing Specifications

  1. STATUTORY DUE DATES for Form 1040 and Form 1040-NR:

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

      Note:

      If an electronically filed tax return has been rejected by the IRS and the taxpayer files a paper tax return; the paper tax return will be considered timely filed if postmarked by the later of the date of the tax return or ten calendar days after the date of the notification that the electronic submission was rejected. See IRM 3.30.123.12.2, Electronic Postmark and Return Due Date.

    • June 15, 2013 - Form 1040-NR (Non-Effectively Connected Income) original due date.

  2. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Full-Paid PCD (April Peak) - July 10, 2013 - Cycle 201328

    • Full-Paid PCD (June Peak) - September 11, 2013 - Cycle 201337

3.30.123.6.6  (01-01-2011)
International 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. This subsection contains form/program specific information related to timely processing of international IMF tax returns. Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (ITIN), must be complete before an ITIN can be assigned to make the tax return processable. See IRM 3.30.123.6.10, Form W-7 and W-7(SP) Processing Specifications (AUSPC).

3.30.123.6.6.1  (01-01-2011)
International 1040 Series Tax Returns Delayed for ITIN Application Processing Definition

  1. All International 1040 series tax returns received with Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (ITIN), cannot be processed until the ITIN is assigned.

  2. International 1040 series Delayed for ITIN Application Processing include both Full-Paid and Other Than Full-Paid tax returns.

3.30.123.6.6.2  (01-01-2013)
Special Processing Considerations for International 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. International 1040 series tax returns received with Form W-7 and Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (ITIN), are presumed not to contain all information required for their processing, as they lack the ITIN which the applicant has requested.

  2. The ITIN which the applicant has requested cannot be included on the tax return until the requested ITIN has been assigned, or cannot be excluded from the tax return until the ITIN application has been rejected. Thus, the ITIN application must be processed to completion before the accompanying tax return can be considered processable. Until the application has been processed to completion, the accompanying tax return must remain with the application.

  3. Care must be taken to preserve the integrity of the IRS Received Date of the tax returns.

  4. Similarly, care must be taken to preserve the integrity of the Return Processable Date (RPD) on the accompanying tax return.

  5. Once the application has been processed to completion (and the RPD has been applied when appropriate, the accompanying tax return can be released for pipeline processing.

  6. Do not input the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ when the Primary TIN is an ITIN or Temporary Social Security Number (SSN).

3.30.123.6.6.3  (01-01-2011)
PCD Definition for International 1040 Series Tax Returns Delayed for ITIN Application Processing

  1. The traditional approaches for measuring program completion for various tax returns do not apply well to this group of tax returns. Most of the traditional approaches assume that the IRS Received Date is roughly the date on which tax return processing can begin. Since this is not the case with tax returns delayed for ITIN application processing, a definition for accomplishing program completion that captures the essence of completing tax return processing in a reasonable amount of time after the tax return processing can begin, is better than the traditional definitions.

  2. By Program Number, Program Completion will be considered accomplished when the cumulative volumes produced (in this case, from System Operations) in Function 610 is equal to, or greater than 100 percent of the cumulative number of receipts for that Program Number batched ten working days prior to the established PCD.

3.30.123.6.6.4  (01-01-2011)
Measuring International 1040 Series Tax Returns Delayed for ITIN Application Processing PCD Accomplishment

  1. When evaluating the PCD Accomplishment for 1040 series Delayed for ITIN Application Processing tax returns for the May PCD for OTFP tax returns, there are no categories of tax returns excluded from the volume of batched receipts. Since the point of comparison is Function 610 rather than Function 950, no consideration for volumes of tax returns that are in inventory in ERS or Rejects needs to be made.

  2. When evaluating the PCD Accomplishment for 1040 series Delayed for ITIN Application Processing tax returns for the July PCD for FP tax returns, there are no categories of tax returns excluded from the volume of batched receipts. Since the point of comparison is Function 610 rather than Function 950, no consideration for volumes of tax returns that are in inventory in ERS or Rejects needs to be made.

  3. Definition of International OTFP. See IRM 3.30.123.6.4.2, International OTFP Definition. Definition of International FP. See IRM 3.30.123.6.5.1, International FP Definition.

3.30.123.6.6.5  (01-01-2013)
International 1040 Series Tax Returns Delayed for ITIN Application (Program 46170) Processing Specifications

  1. STATUTORY DUE DATE for Form 1040 (and conversions):

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • June 15, 2013 - Form 1040-NR (Non-Effectively Connected Income) original due date

    • October 15, 2013 - (Form 4868 filed in April will state "ITIN TO BE REQUESTED" and Form 6401 will be attached to the tax return since no TC could post in April).

  2. CYCLES: Cycles are defined as BBTS Accomplished Cycle. IRM 3.30.123.4.2, BBTS Accomplished Cycle - a day counter

    • Cycles should be maintained at a level of 10 working days or less from Batching to Function 610 cycle.

  3. SCHEDULING CYCLE: All tax returns should be scheduled to meet the processing requirements noted above and throughout this IRM.

  4. CAMPUS PROGRAM COMPLETION DATES:

    • Refund PCD (April Peak) - May 15, 2013 - Cycle 201321.

    • OTFP PCD (June Peak) - July 10, 2013 - Cycle 201328.

    • Full-Paid PCD (June Peak) - September 11, 2013 - Cycle 201337.

    • OTFP PCD (October Peak) - November 20, 2013 - Cycle 201347.

    • OTFP PCD (December Peak) - January 15, 2014 - Cycle 201403.

3.30.123.6.7  (01-01-2013)
1040 Series Extensions - Form 4868 (AUSPC, FSPC, KCSPC Only) (Programs 44700 and 45500) and Form 2350 (AUSPC Only) (Program 45500) Processing Specifications

  1. STATUTORY DUE DATES for Form 4868 (Form 4868 is used to request an automatic 6 month extension of time to file Form 1040, Form 1040A, Form 1040EZ, Form 1040-NR or Form 1040-NR-EZ):

    • April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • June 15, 2013 -Taxpayers abroad (box 8 checked) and taxpayer filing Form 1040-NR and Form 1040-NR-EZ with income not effectively connected (box 9 checked)

    • October 15, 2013 - International tax returns for taxpayers abroad requesting an additional non-automatic two month extension of time to file

    Note:

    Form 4868 is due on the same date as the applicable tax return. See IRM 3.30.123.6.1.6, Domestic Form 1040 Series OTFP Processing Specifications (AUSPC, FSPC, KCSPC), IRM 3.30.123.6.2.5, Domestic Form 1040 Series FP Processing Specifications (AUSPC, FSPC, KCSPC), IRM 3.30.123.6.4.6, International Form 1040 Series OTFP Processing Specifications (AUSPC) and IRM 3.30.123.6.5.5, International Form 1040 Series FP Processing Specifications (AUSPC).

  2. STATUTORY DUE DATE for Form 2350, Application for Extension of Time to File U.S. Income Tax Return, (This form is used to request an extension of time to file for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment):

    • June 15, 2013

    • October 15, 2013

  3. Process requests for all Extensions of Time to File using the following guidelines:

    1. Processing of extensions of time to file domestic tax returns must be completed within 16 calendar days of the initial receipt day (counting the day it is received). Processing of extensions of time to file International tax returns must be completed within six calendar days of the initial receipt day.

    2. If processing must be delayed during peak periods, all extensions MUST be processed during, or before the cycle in which the first delinquent, current year tax returns are processed.

    3. These extensions may be related to the "delinquent" tax returns and the TC 460 must be posted in the same cycle or before the tax returns post, so that penalty and interest will not be assessed and cause erroneous notices to be sent to taxpayers.

    4. In the case of denied extensions, notification of the denial must be initiated within ten calendar days of the denial determination in Code and Edit.

  4. The requirements for Extension processing can be found by referring to IRM 3.11.212, Returns and Documents Analysis-Applications for Extension of Time to File, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.6.8  (01-01-2013)
Form 1040-ES, Estimated Tax for Individuals (Program 44200) Processing Specifications

  1. STATUTORY DUE DATE for Form 1040-ES:

    • 4th Quarter, Tax Year 2012 - January 15, 2013

    • 1st Quarter, Tax Year 2013 - April 15, 2013 (See Holiday or Weekend Impact IRM 3.30.123.2.2).

    • 2nd Quarter, Tax Year 2013 - June 15, 2013

    • 3rd Quarter, Tax Year 2013 - September 15, 2013

  2. CYCLES:

    • 1 day (deposit), maximum three days during peak

  3. CAMPUS PROGRAM COMPLETION DATES:

    • 4th Quarter, January 18, 2013 - Cycle 201304

    • 1st Quarter, April 18, 2013 - Cycle 201317

    • 2nd Quarter, June 20, 2013 - Cycle 201326

    • 3rd Quarter, September 19, 2013 - Cycle 201339

  4. The requirements for Lockbox processing are owned by SE:W:CAS:SP:ATP:LPO.

3.30.123.6.9  (01-01-2013)
Form 1040-X, Amended U.S. Individual Income Tax Return and CP 08, CP 09, CP 27 (AUSPC, FSPC, KCSPC Only) (Programs 4440X, 4445X and 4000X) Processing Specifications

  1. STATUTORY DUE DATE for Form 1040-X and CP 08, CP 09, CP 27:

    • N/A (Refer to IRM 25.6.1, Statute of Limitations-Statute of Limitations Processes and Procedures).

  2. CYCLES:

    • 12 calendar days from the IRS received date (day one) to the date the document is delivered to the Corresponding Imaging System (CIS) Unit (ending day) or input of a TC 29X.

    • 12 day time frame will be expanded to 20 days during peak period. Peak period is defined as March 1 through June 30.

    Note:

    Do NOT shelve under any circumstances.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • N/A

  4. The Batch/Block Tracking System (BBTS) is used to track Amended inventories for Submission Processing.

  5. The requirements for Form 1040-X and CP 08, CP 09, CP 27 received and processed by Submission Processing, refer to IRM 3.11.6, Returns and Documents Analysis-Data Processing Tax Adjustments, owned by SE:W:CAS:SP:PPB:IMF. For processing procedures of the claims routed to Accounts Management for processing, either from RC or another area, refer to IRM 21.5, Account Resolution and IRM 21.6, Individual Tax Returns, owned by SE:W:CAS:AM:PPG:I.

3.30.123.6.10  (02-22-2012)
Form W-7 and Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (AUSPC Only) (Programs 33250 and 33350) Processing Specifications

  1. Program 33250- Form W-7 or Form W-7(SP), received without income tax returns must be processed through the ITIN Real-Time-System (RTS) on a 16 day cycle from IRS Received Date to Input (Function 380) in ITIN RTS.

  2. Program 33350- Form W-7 or Form W-7(SP), received with income tax returns must be processed through the ITIN Real-Time-System (RTS) on an 11 day cycle from IRS Received Date to Input (Function 380) in ITIN RTS.

  3. The requirements for processing Form W-7 or Form W-7(SP) can be found by referring to IRM 3.21.263, International Returns and Documents Analysis-IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), owned by SE:W:CAS:SP:SPB:I.

3.30.123.6.11  (01-01-2013)
Form W-7A, Application for IRS Adoptions Taxpayer Identification Number (AUSPC Only) (Program 33060) Processing Specifications

  1. DUE DATE for Form W-7A:

    • N/A

  2. CYCLES:

    • 3 days from Entity delivering to Batching for processing through ISRP (Non-Peak)

    • 6 days (Peak - April 15 through May 15)

  3. CAMPUS PROGRAM COMPLETION DATES:

    • N/A

  4. The requirements for processing Form W-7A can be found by referring to IRM 3.13.40, Campus Document Services-Application for Taxpayer Identification Number for pending U.S. Adoptions, owned by SE:W:CAS:SP:PPB:PPS.

3.30.123.7  (01-01-2011)
Processing Timeliness Criteria for BMF Domestic Income Tax Returns, Trust Estimated Payment Document, Extension Requests and BMF International Income Tax Returns

  1. This subsection contains form/program specific information related to timely processing of BMF tax returns.

  2. The requirements for BMF Domestic paper processing can be found by referring to IRM 3.11, Returns and Documents Analysis, owned by SE:W:CAS:SP:PPB:BMF.

  3. Form 1041-ES is processed by Lockbox. Correction procedures can be found by referring to IRM 3.12.10, Error Resolution-Revenue Receipts, owned by SE:W:CAS:SP:ATP:SCAD.

  4. The requirements for Extension processing can be found by referring to IRM 3.11.212, Returns and Documents Analysis-Applications for Extension of Time to File and IRM 3.12.212, Error Resolution-Applications for Extension of Time to File Tax Returns, owned by SE:W:CAS:SP:PPB:IMF.

  5. The requirement for BMF International paper processing can be found by referring to IRM 3.21, International Returns and Documents Analysis, owned by SE:W:CAS:SP:PPB:IMF.

  6. The procedures for correcting BMF documents can be found by referring to IRM 3.12, Error Resolution, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.1  (01-01-2011)
BMF Domestic and International Tax Returns

  1. This subsection contains form/program specific information related to the timely process of BMF Domestic tax returns.

  2. Procedures for BMF extension forms follow the BMF tax returns.

  3. BMF International tax return processing procedures. See IRM 3.30.123.7.12, PCD for Form 1042, Form 1042-T, Form 1042-S, Form 3520, Form 3520-A, Form 8804, Form 8805, Form 8813, Form 8288 and Form 8288-A.

3.30.123.7.1.1  (01-01-2013)
Special Processing Considerations for BMF Domestic and International Refund Tax Returns

  1. All refund tax returns must be processed on a 6 day Expedite Cycle.

  2. To the extent possible, to avoid refund interest paid, refund tax returns are to be processed so the refund is issued to the taxpayer within 45 calendar days or the later of:

    1. The return due date (determined without regard to any extension of time for filing the return).

    2. The return received date (used when the return is filed after the return due date, determined without regard to any extension of time for filing the return).

    3. The date the return was received in processable form.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  3. Campus management must ensure that staffing is sufficient and inventory levels are low enough going into the peak period(s) to meet the Refund PCD designated for the particular tax return.

  4. Proper inventory production and control must be in place to ensure that in addition to the emphasis on the Refund PCD, appropriate emphasis is also placed on processing approved extension forms prior to processing refund tax returns received after the end of the due date counting period. See IRM 3.30.123.7.11, PCD for Extensions Form 4768, Form 5558, Form 7004, Form 7004 MeF, Form 8868, Form 8868 MeF and Form 8892 Processing Specifications.

3.30.123.7.1.2  (01-01-2013)
Program Completion Date (PCD) Definition for BMF Domestic and International Non-Refund Tax Returns

  1. By Program Number, Program Completion will be considered accomplished when the cumulative Good Tape (Function 950) is equal to or greater than the cumulative number of processable receipts received for that Program Number by the end of the counting period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ unless specified differently under form type.

  2. Determine processable receipts by using the following formula for each PCD:

    • Function 110 (Receipts)

    • Minus Function 920 (Rejects) closing inventory

    • Minus Function 940 (Block Deletions) cumulative receipts

    • Minus Function 960 (Program Deletions) cumulative production

    1. Function 110 cumulative volume for each counting period receipts come from the Function Volume Report within the Production Information and Monitoring System (PIMS).

    2. Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Daily Production Report, PCC-22-40.

    3. Function 920 closing inventory and Function 950 cumulative volume comes from the Balance Forward Listing, PCD-03-44.

    Note:

    If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative) minus Function 920, 940,960, and Function 970 (Reinputs) cumulative production. Function 970 volume comes form the Daily Production Report, PCC-22-40.

  3. Each Submission Processing Center can use its Daily Production Reports (DPR), Batch Profile Report (BPR), Error Resolution System (ERS) Reports and GMF-06-40 (report of outstanding BOBs) to monitor the processing of returns. Special emphasis should be given to utilizing the SCCF Aged List and other SCCF Extracts (Extracts can be ordered by Accounting Data Control team using SCFRQ) to determine if all documents have been processed through ISRP, SCRIPS, BOBs and ERS.

  4. For any tax returns received within the specified counting period or delinquent filed tax returns which cannot be processed by the PCD as established within this IRM, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If the filer is a subsidiary on a consolidated Form 1120 return, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . This includes block deletes in BOBs and Rejects.

    1. Processing procedures for block deletes and BOBs can be found by referring to IRM 3.40.37, Block Out of Balance-General Instructions.

    2. Processing procedures for Rejects can be found by referring to IRM 3.12.38, Error Resolution-BMF General Instructions.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Since the posting of a TC 610 will suppress delinquency notices, a TC 599 should only be input on non-remittance tax returns.

  7. If for any reason, the campus identifies an "orphan" or unprocessed block, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Every effort should be made to locate these tax returns and process them within 45 calendar days after PCD.

  8. Guidelines for preparing Transmission Spreadsheet for the Weekly BMF Returns Processing Report can be found by referring to IRM 3.30.124, Work Planning and Control-Campus Monitoring Reports.

  9. Timely filed current year/quarterly tax returns (other than employment tax returns) can be leveled one week prior to the due date through the PCD (e.g., Form 1120-S for tax period 201306 with a due date of September 15 can be leveled beginning one week prior to the due date on September 8). Timely filed current calendar year and all quarterly employment tax returns may be leveled two weeks prior to the due date through the PCD (e.g., Form 941 for tax period 201303, due April 30, can be leveled beginning two weeks prior to the due date on April 16). All other tax returns must stay on cycle and PCD must be met. Requests for an exception to level must be elevated to management at the Headquarters level for approval.

3.30.123.7.1.3  (01-01-2013)
Processing Forms on an "Expedite" Cycle

  1. At the campuses discretion, all BMF tax returns may be processed using an 11 day processing cycle with the exception of Form 720, Quarterly Federal Excise Tax Return, 944 series and all refund tax returns.

  2. The tax forms listed below must be processed on a 6 day Expedite Cycle, counting from IRS received date through Tape Edit Processing (TEP) in no more than five additional days.

    All BMF Refund Tax Returns

    • Form 720 (Refund and Non-Refund).

    • Form 944, Form 944 (PR), Form 944 (SP), Form 944-SS (Refund and Non-Refund) - Received after January 1 and through PCD.



    Exception:

    • Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, 6 day cycle.

    • KITA/KIA, Original tax returns, 3 day cycle.

  3. The Forms and CP Notices listed below must be routed to the proper area expeditiously to be processed. For destination and additional routing criteria can be found by referring to IRM 3.10.72, Campus Mail and Work Control-Receiving, Extracting, and Sorting.

    Form 514-B Tax Transfer Schedule
    Form 1331 and Form 1331-B Notice of Adjustment
    Form 2158 Credit Transfer Voucher
    Form 2287 (CG) Notice of Check Not Accepted by Bank
    Form 2424 Account Adjustment Voucher
    Form 2650 TDA-TDI Transfer
    Form 3177 Notice of Action for Entry on Master File
    Form 3245 Posting Voucher-Refund Cancellation or Repayment
    Form 3413 Transcription List (Account Transfer-In)
    Form 3753 Manual Refund Posting Voucher
    Form 3809 Miscellaneous Adjustment Voucher
    Form 4338 Information or Certified Transcript Request
    Form 4830 IDRS Multi-Purpose Posting Document
    Form 8485 Assessment Adjustment Case Record
    Form 12230 Expedite Processing Million Dollar Manual Refund
    Form 12857 Refund Transfer Posting Voucher
    Form 13133 Expedite Processing Cycle
    CP 54 Return Posts to Invalid Segment (IMF)
    CP 108, CP 205, CP 403 and CP 406  
    CP 59, CP 759, CP 259, CP 959 and CP 518 Request for Information about Tax Return

  4. Any prior year tax return with Form 13133, attached that is submitted by the Examination or EP/EO function must be processed at a maximum 6 day Expedite Cycle.

  5. All payment posting vouchers, such as Form 809, Receipt for Payment of Taxes, Form 3244 and Form 3244-A, Payment Posting Voucher, Form 3552, Prompt Assessment Billing Assembly and Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax must be expedited.

  6. Form 5248, Transfer Request , requests for account reactivation from retention should be processed within 12 work days.

3.30.123.7.1.4  (01-01-2013)
Measuring PCD Accomplishment

  1. The following processes must be maintained when implementing the 11 day processing cycle:

    • 45-day interest free period for refund tax returns must be met, and

    • PCD MUST BE MET, and

    • Batching must be timely ("timely" is defined as no more than two work days from the IRS Received Date).

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  2. When evaluating the PCD Accomplishment for Non-Refund BMF tax returns, no categories of tax returns are excluded from cumulative number of processable receipts received by the end of the counting period.

3.30.123.7.2  (01-01-2011)
PCD for Form 706, Form 706-GS(D), Form 706-GS(T) and Form 709

  1. This subsection contains form/program specific information related to timely processing of Estate and Gift Tax Returns.

  2. Procedures for processing these forms can be found by referring to IRM 3.11.106, Returns and Documents Analysis-Estate and Gift Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.2.1  (01-01-2013)
Form 706, U.S. Estate Tax Return (CSPC Only) (Program 12400) Processing Specifications

  1. STATUTORY DUE DATE for Form 706:

    • 9 months after the date of death.

      Note:

      An approved extension extends the filing period for six months


  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 20, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund(December 2011 filers) - January 23, 2013 - Cycle 201304

    • Non-Refund (December 2011 filers) - February 6, 2013 - Cycle 201306

    • Monthly tax returns that are filed for January 2013 and later are to be completed as described. See IRM 3.30.123.2.1, PCD Definitions.

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.2.2  (01-01-2013)
Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions (CSPC Only) (Program 12400) Processing Specifications

  1. STATUTORY DUE DATE for Form 706-GS(D):

    • April 15

    • October 15 (Extended due date)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 20, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Non-Refund (April Peak) - May 22, 2013 - Cycle 201321

    • Refund (October Peak) - November 6, 2013 - Cycle 201345

    • Non-Refund (October Peak) - November 20, 2013 - Cycle 201347

3.30.123.7.2.3  (01-01-2013)
Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations (CSPC Only) (Program 12400) Processing Specifications

  1. STATUTORY DUE DATE for Form 706-GS(T):

    • April 15

    • October 15 (Extended due date)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 20, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Non-Refund (April Peak) - May 22, 2013 - Cycle 201321

    • Refund (October Peak) - November 6, 2013 - Cycle 201345

    • Non-Refund (October Peak) - November 20, 2013 - Cycle 201347

3.30.123.7.2.4  (01-01-2013)
Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return (CSPC Only) (Program 12410) Processing Specifications

  1. STATUTORY DUE DATE for Form 709:

    • April 15

    • October 15 (Extended due date)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 20, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Non-Refund (April Peak) - May 22, 2013 - Cycle 201321

    • Refund (October Peak) - November 6, 2013 - Cycle 201345

    • Non-Refund (October Peak) - November 20, 2013 - Cycle 201347

3.30.123.7.3  (01-01-2011)
PCD for Form 720, Form 730, 2290 Series and Form 11-C

  1. This subsection contains form/program specific information related to timely processing of Excise Tax Returns.

  2. Procedures for processing these forms can be found by referring to IRM 3.11.23, Returns and Documents Analysis-Excise Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

  3. There are no valid extensions for these forms.

  4. Forms with the designation "FR" are for domestic tax returns for U.S. residents who speak French.

  5. Forms with the designation "SP" are for domestic tax returns for U.S. residents who speak Spanish.

3.30.123.7.3.1  (01-01-2013)
Form 720, Quarterly Federal Excise Tax Return (CSPC Only) (Program 11800) Processing Specifications

  1. STATUTORY DUE DATE for Form 720:

    • 4th Quarter - January 31, 2013

    • 1st Quarter - April 30, 2013

    • 2nd Quarter - July 31, 2013

    • 3rd Quarter - October 31, 2013

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 6 days or lower.

  3. Form 720 cutoff cycles to be included in Certifications:

    • 4th Quarter 2012 - 201308 ECC-MTB Posting Cycle (TXPD 201212)

    • 1st Quarter 2013 - 201321 ECC-MTB Posting Cycle (TXPD 201303)

    • 2nd Quarter 2013 - 201334 ECC-MTB Posting Cycle (TXPD 201306)

    • 3rd Quarter 2013 - 201347 ECC-MTB Posting Cycle (TXPD 201309)

  4. CAMPUS PROGRAM COMPLETION DATES:

    Tax Period PCD
    4th Quarter February 20, 2013 - 201308
    1st Quarter May 22, 2013 - 201321
    2nd Quarter August 21, 2013 - 201334
    3rd Quarter November 20, 2013 - 201347

  5. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. The PCD is the same for Refunds and Non-Refunds, but Refunds should be worked prior to the Non-Refunds to ensure the interest free period is met.

3.30.123.7.3.2  (01-01-2013)
Form 730, Monthly Tax Return for Wagers (CSPC Only) (Program 12700) Processing Specifications

  1. STATUTORY DUE DATE for Form 730:

    • By the last day of the month following the month that the wagers were reported.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    End of Tax Year Tax Return STATUTORY DUE DATE PCD
    October 31, 2012 November 30, 2012 January 2, 2013 - 201301
    November 30, 2012 December 31, 2012 February 6, 2013 - 201306
    December 31, 2012 January 31, 2013 March 6, 2013 - 201310
    January 31, 2013 February 28, 2013 April 3, 2013 -201314
    February 28, 2013 March 31, 2013 May 8, 2013 - 201319
    March 31, 2013 April 30, 2013 June 5, 2013 - 201323
    April 30, 2013 May 31, 2013 July 2, 2013 - 201327
    May 31, 2013 June 30, 2013 August 7, 2013 - 201332
    June 30, 2013 July 31, 2013 September 4, 2013 - 201336
    July 31, 2013 August 31, 2013 October 9, 2013 - 201341
    August 31, 2013 September 30, 2013 November 6, 2013 - 201345
    September 30, 2013 October 31, 2013 December 4, 2013 - 201349

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Expedite all Form 730 for prior months that are claiming an overpayment on Line 5, or have a Form 8849, Claim for Refund of Excise Taxes , Schedule 6 attached when identified in Code and Edit.

3.30.123.7.3.3  (01-01-2013)
Form 2290, Form 2290(FR), Form 2290(SP), Heavy Highway Vehicle Use Tax Return (CSPC Only) (Program 12300) Processing Specifications

  1. STATUTORY DUE DATES for Form 2290, Form 2290(FR) and Form 2290(SP):

    • First Use, or when first determined that the vehicle will exceed 5,000 miles (7,500 for agricultural vehicles), will have the due date on the last day of the month following the month of the first taxable use (vehicle first used in February - tax return due March 31).

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 11 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • (August Peak) -September 25, 2013 - Cycle 201339

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.3.4  (01-01-2013)
Form 11-C, Occupational Tax and Registration Return for Wagering (CSPC Only) (Program 12700) Processing Specifications

  1. DUE DATE for Form 11-C:

    • July 1 of each year or date business commences

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • July Filers - August 7, 2013 - Cycle 201332

    • Monthly tax returns that are filed for August 2013 and later are to be completed as described. See IRM 3.30.123.2.1, PCD Definitions.

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


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