3.30.124  Campus Monitoring Reports (Cont. 1)

3.30.124.5 
Submission Processing Miscellaneous Inventory Report - Background

3.30.124.5.2 
Submission Processing Miscellaneous Inventory - Detailed Reporting Instructions

3.30.124.5.2.4  (01-01-2014)
Identity Theft

  1. Data reported from CCA 4242 Report - for SP Identity Theft (IDT) Units

    1. All data must be extracted from Business Objects Enterprise (BOE) Query CCA 4242 - Case Control Activity Inventory. When BOE is not available, you may use the CCA 4242 Report stored in Control-D.

    2. Beginning Inventory - This should match the Closing Inventory for IDT Specialized Unit from the previous week's MIR template.

    3. Receipts; Aged Receipts; Transfers in; Transfers Out; Changed Category In; Changed Category Out; and Closures should all come directly from the BOE query result.

      Note:

      For each row, Beginning Inventory plus Receipts plus Transfers In less Transfers Out plus Changed Category less Changed Category Out less Closures should equal.

    4. Age 1; Age 2; Age 3; and Age 4 - These correspond to 45, 70, 75, and 180 days. Report the number of items for each category for each row.

    5. Ending inventory - The template contains formulae which calculate the Closing Inventory as follows: Beginning Inventory + Receipts + Transfers In + Changed Category In - Transfers Out - Changed Category Out - Closures. Since Closing Inventories are the template are calculated, compare the Closing Inventories on the template with the Closing Inventories found in the BOE CCA query results. They should match. If the figures do not match, check for transcription errors and correct any found. Re-check and e-check last week's Closing Inventory against last week's BOE CCA query results for unoticed imbalance. If found, contact the MIR Analyst and enter a note in the comments section.

  2. Data reported for UPC 147, RC 0 and RC 1 RESERVED - These instructions should come from PPB

  3. Comments are to be provided for any flunctuation in inventory levels, differences in sources data, and any changes that have impact on the inventories.

3.30.124.5.2.5  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Unpostables

  1. All data MUST be extracted from Generalized Unpostable Framework (GUF) reports: GUF-53-40, Unpostable Control Report, GUF-53-41, Unpostable Workload Report and GUF-55-40, Employee Assigned Age List. No internal or local inventory reports should be used in lieu of the above-mentioned GUF reports when preparing this inventory report.

  2. Cycle - This should be changed each week (including the Dead Cycles) and should correspond to the ECC-MTB Posting Cycle of the week ending date. The format is YYYYNN.

  3. Beginning Inventory - This should match the Closing Inventory for Unpostables from the previous week's MIR Report.

    1. During Dead Cycles, for each master file, separately, repeat the Closing Inventory from the last cycle of the previous year. Dead Cycles for BMF are cycles 01 and 02 each year. For IMF, the Dead Cycles are cycles 01, 02, and 03 each year.

    2. When Beginning Inventory does not match Closing Inventory for the previous week's MIR Report, comments are to be provided to explain the differences.

  4. Current Receipts; Transfers-In; Closed This Week; Transfers-Out; Current Ending Inventory; Aged Inventory; Subsequent Closing Total; and Workable Inventory should all come directly from GUF-53-41.

    1. For each workload category (Criminal Investigation, Entity Control, Examination, Statutes, Unpostable Function, Employee Plans Master File (EPMF) Entity, Exempt Organization, andIntegrity & Verification Office (IVO) of Return Integrity and Correspondence Services (RICS), Beginning Inventory plus Receipts plus Transfers-In less Transfers-Out less Closures should equal Closing Inventory.

    2. For the All Combined summary, for each master file, separately, the volume for Transfers-In must equal the volume for Transfers-Out.

    3. During Dead Cycles, for each master file, separately, enter zero for Receipts; Transfers-In; Transfers-Out; and Closures. Also, during Dead cycles, for each master file, separately, for Aged Inventory, Subsequent Closing Total, and Workable Inventory repeat the volumes for the last Live Cycle.

  5. Closing Inventory - The template contains formulae which calculate the Closing Inventory as follows: Beginning Inventory + Receipts + Transfers-In - Transfers-Out - Closures. During Dead Cycles, for each master file, separately, the Closing Inventory should equal the Beginning Inventory. Since Closing Inventories on the template are calculated, compare the Closing Inventories on the template with the Closing Inventories found in the GUF-53-41. They should match. If the figures do not match:

    1. Check for transcription errors and correct any found.

    2. Check for out of balance messages in the GUF-53-41. If found, leave the calculated figures in the template and note the out of balance message(s) in the comments section.

    3. Re-check last week's Closing Inventory against last week's GUF-53-41 for unnoticed imbalance. If found, contact the MIR Analyst and enter a note in the comments section.

    4. Add a note to the comments section when none of the three items above apply.

  6. Unacceptably Aged - 15 cycles or more aged - For each Submission Processing Unpostable functional area (Unpostables, Exempt Organization, Entity Control, and EPMF Entity), enter the number of items, for each master file, separately, that are overage by 15 cycles or more. The source report is the GUF-55-40, which can be modified for easier use within Control-D with the logical view NOSPGUF1.

  7. Comments are to be provided for any fluctuation in inventory levels, differences in sources data, and any changes that have impact on the inventories.

3.30.124.5.2.6  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Entity

  1. Entity information can be obtained from the Entity Batch Tracking module in the Batch/Block Tracking System (BBTS), or by physical count if BBTS is not operational.

  2. The broad categories listed are IMF, BMF, EO, and EPMF. Each of the broad categories contains individual rows for item breakdown that coincide with categories in BBTS. If a new category is added to BBTS, combine it with the appropriate "Other" row until a new MIR template is issued.

    Note:

    Do not include Entity Unpostables data under "Other." Those inventories are captured in the Unpostables section of the MIR template. Similarly, do not include Form 1040-X data under "Other" as they are captured in a separate section of the MIR template.

  3. Beginning Inventory must equal the ending inventory of the prior week. If not, state the reason in the Entity Comments portion of your Miscellaneous Inventory Report.

  4. Adjustment - The amount (positive or negative) by which the Closing Inventory from the previous week was incorrect.

  5. Weekly Receipts - All receipts must be reported (added to inventory) when received. Receipts should NOT be added to inventory when the case becomes workable. When receipts are received in the campus via tape or disk, it should be included in inventory within one week.

  6. Weekly Closures, Closing Inventory, and Overaged should come directly from BBTS.

  7. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have impact on the inventories. Those significant changes or unmanageable inventories (i.e., exceed the 5% or 20% guidelines) will require explanations by the campus.

    1. Comments should explain the change and the reason for the unmanageable condition.

    2. Comments should provide the actions that will be (or were) taken to correct the unmanageable condition.

    3. Submission Processing Centers should be able to provide this data within ONE DAY of receiving a telephone call from the National Office.

3.30.124.5.2.7  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - BlockOutofBalance (BOB)

  1. Submission Processing Centers are to report all BOB inventory, including BOB Code "P's" .

  2. Beginning Inventory - The Closing Inventory for IMF and BMF BOB from the previous week's MIR Report.

  3. Weekly Receipts - The receipts figure will be the sum of the daily GMF-09-45, Block-Out-of-Balance ID List, figures, beginning with the first report generated on or after Saturday night/Sunday morning and ending with the last report generated on or before Friday night/Saturday morning.

    1. For each of the IMF and BMF master files, separately, use the "Total Today's New BOB" item for Blocks and "Total Computer Count" item for Documents.

    2. This figure will comprise the sum of up to 7 daily GMF-09-45 totals.

    Note:

    If GMF is not run on Saturday night/Sunday morning or Sunday night/Monday morning, there will only be 5 figures to add.

  4. Weekly Closures - The closure figure will be the sum of the daily GMF-09-46, BOB Correction Control List, figures, beginning with the report generated on or after Saturday night/Sunday morning and ending with the report generated on or before Friday night/Saturday morning.

    1. For each of the IMF and BMF master files, separately, use the "Number of Blocks" item for Matched Block DLN for Blocks and "Old Computer Doc Count" item for Matched Block DLN for Documents.

    2. This figure will comprise the sum of up to 7 daily GMF-09-46 totals.

  5. Closing Inventory is the current BOB inventory at the beginning of business Saturday morning.

    1. For each of the IMF and BMF master files, separately, use the "Number of Blocks" item for Non-Matched Block DLN for Blocks and "Old Computer Doc Count" item for Non-Matched Block DLN for Documents.

    2. This figure will comprise only the last daily GMF-09-46.

    3. It is unlikely that this figure will repeatedly be zero.

  6. Current Inventory <= 2 Weeks is the current BOB inventory at the beginning of business Saturday morning that is less than or equal to two weeks old. For each of the IMF and BMF master files, separately, for each row that has a Non-Matched Block DLN, compare the Julian Date column to the current Julian Date to determine the number of Blocks and Documents where the comparison is 14 days or less.

  7. Current Inventory > 2 Weeks is the current BOB inventory at the beginning of business Saturday morning that is greater than two weeks old. For each of the IMF and BMF master files, separately, for each row that has a Non-Matched Block DLN, compare the Julian Date column to the current Julian Date to determine the number of Blocks and Documents where the comparison is greater than 14 days.

    Note:

    The summary of Current Inventory <= 2 Weeks and Current Inventory > 2 Weeks must equal the Closing Inventory.

  8. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have impact on the inventories.

3.30.124.5.2.8  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Service Center Control File (SCCF)

  1. The SCCF section includes information on the number of documents and money amounts in aged inventory. These figures are reported, separately, by master file. The money amounts should be reported in dollars and cents. Inventory of items and money amounts are from SCF-07-52, SCCF Aged Summary.

  2. The MISTLE line at the bottom of the Total SCCF Aged Summary contains all of the following information required for reporting:

    • Items Aged 1-3 Months

    • Items Aged 4 Months

    • Items Aged 5 or more Months

  3. Having items in the 1 to 3 Months category is normal. Routinely having items in the 4 Month category is an indication of insufficient attention or of a lack of urgency in getting cases resolved. Having items in the 5 or more Months category is considered unacceptable.

  4. Any item reported in the 4 and 5 or more months category require an explanation in the comments section. Annotate the SCCF Aged Lists with detailed explanations.

    1. If the case will be closed before the next report is due, notate closed by and put the expected closing date.

    2. If not, identify what form is it, what is the problem, and what is being done to resolve the issue? For example: missing return, special search requested on MM/DD//YY.

    3. To save time for identical remarks, you can use ditto marks or vertical lines.

    4. Rejects will provide an annotated report to the Data Control Unit in Accounting for items they are working. For additional information refer to "Researching the SCCF Aged List" in IRM 3.12.37.35.3.1 and/or IRM 3.12.38.5.2.3.1.

  5. Early Filed Returns Aged 5 or more Months - For each master file, separately, list the number of items and money amounts for items SCCF Aged 5 or more months, which cannot yet be worked because they are early filed returns.

  6. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have impact on the inventories.

3.30.124.5.2.9  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Dishonored Check File (DCF)

  1. The DCF section includes information on the number of documents and money amounts in inventory. The money amounts should be reported in dollars and cents. The data sources are the sections titled "Service Center Total" in the daily DCF-01-40 and monthly DCF-50-40.

  2. There are two sub-sections for DCF:

    1. Weekly Reporting for DCF is by cycle which normally runs Thursday through Wednesday. Reporting this weekly information is required during the months of March, April, and May. It is optional to report this information during the other nine months.

    2. Monthly Reporting which is reported on a calendar month basis.

      Note:

      Although the data will change only once per month, the report for the last full month should be included (and should be identical) in each weekly MIR Report. Usually the monthly data will change on a report for the first Friday of the new month. However, the data will change on the report for the last Friday of the old month when that Friday is the last working day of the month. That is, when a month ends on a Saturday, Sunday, or a holiday Monday, report the new monthly data on the MIR Report for the preceding Friday. For example, in 2014, begin reporting the monthly information for January with the report for week ending Friday, January 31, 2014. In 2014, this last Friday of the month reporting occurs in the months of January, February, May, August, October, and November.

      Note:

      When a month ends on a Monday, that is not a holiday, do not report the new monthly data on the MIR Report for the preceding Friday.

  3. Prior Balance - For the Weekly Report, this is the New DCF Balance from the previous week's MIR Report. For the Monthly Report:

    1. If it is not the week to enter the information for the new month, this is the Prior Balance from the previous week's MIR Report.

    2. If this is the week to enter the information for the new month, this is the New DCF Balance from the previous week's MIR Report.

  4. New Accounts Added; Increased Amounts; Accounts Closed; Partial Applications; Unproc Write-Off to the 1510 Account; Voided Accounts; Partial Voided Accounts; Decreased Amounts; and Unidentified Checks.

    1. For the Monthly Report, for each of these categories, it is the value reflected for the corresponding line from the Monthly DCF-50-40.

    2. For the Weekly Report, when the last two Wednesdays fall in the same month, for each of these categories, use the current week's (Wednesday date) DCF-01-04. Subtract the previous week's (Wednesday date) totals from the current week's totals, which will represent the activity for the current week.

    3. For the Weekly Report, when the second previous Wednesday was the last work day (non-holiday Monday through Friday) of the month, use the data from the current week's (Wednesday date) DCF-01-40.

    4. For the Weekly Report, when the last two Wednesdays fall in different months and the second previous Wednesday was not the last work day of the month, start with the DCF-01-40 for the last day of the month and subtract the previous week (Wednesday date) totals. This will represent the portion of the current week activity which took place last month. The totals on the most recent Wednesday's DCF-01-40 will represent the portion of the current week's activity which took place in the new month. Add the two results together.

      Note:

      During the months of March, April, and May in 2014, you will need to follow the instructions in d) above for weeks ending April 4. . (There is not a special case for March in 2014). Also, there is not a special case for May in 2014 because April 30 is the last working day of the month and it falls on a Wednesday.)

  5. New DCF Balance - For both the weekly and the monthly reports, it is the value reflected on the last report of the reporting period.

  6. Aged Inventory - Shall be reported and submitted as described in IRM 3.17.10, at Revenue Receipts IRM 3.17.10.2.20(3).

    1. For the weekly report, for each category, use the DCF-09-01. Sort aged items into two categories: 22-65 Days and 66 Days or more. For each of the two categories, sum the money amounts and the item counts separately.

    2. For the monthly report, use the DCF-09-01 dated the last work day of the month. Sort Aged items into two categories: 22-65 Days and 66 Days or more. For each of the two categories, sum the money amounts and the item counts separately.

  7. Comments are to be provided for any fluctuations inventory levels, differences in sources of data, and any changes that have impact on the inventories.

3.30.124.5.2.10  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Excess Collection File (XSF)

  1. The XSF section is only to be updated monthly. The MONTHLY Excess Collection File Analysis - which is part of the MONTHLY Unidentified Remittance File Analysis Report (URF-01-15) - should be used as the source data for input. Do not use the Daily file which only says "Unidentified Remittance File Analysis Report." The Excess Collection section of the Miscellaneous Inventory Report includes information on the number of documents and money amounts in inventory. The money amounts should be reported in dollars and cents. The data should be entered from the "Service Center Totals" portion of the Monthly Excess Collection File Analysis report.

  2. There are two sub-sections in the Miscellaneous Inventory Report for XSF:

    • Monthly Excess Collection 6800 File Analysis.

    • Monthly Excess Collection 9999 File Analysis.

    1. Note:

      Although the data will change only once per month, the report for the last full month should be included (and should be identical) in each weekly MIR Report. Usually the monthly data will change on the report for the first Friday of the new month. However, the data will change on the report for the last Friday of the old month when that Friday is the last working day of the month. That is, when a month ends on a Saturday or Sunday, or a holiday Monday, report the new monthly data on the MIR Report for the preceding Friday. For example, in 2014, begin reporting the monthly information for January with the report for week ending Friday, January 31, 2014. In 2014, this last Friday of the month reporting occurs in the months of January, February, May, August, October, and November.

      Note:

      When a month ends on a Monday, that is not a holiday, do not report the new monthly data on the MIR Report for the preceding Friday.

  3. Prior Balance

    1. If it is not the week to enter the information for the new month, this is the Prior Balance from the previous week's MIR Report.

    2. If this is the week to enter the information for the new month, this is the New XSF (6800 or 9999 as appropriate) Balance from the previous week's MIR Report.

      Note:

      For the XSF 6800 for month ending October 31, the Prior Balances will appear on the URF-01-15 as Count 0 and Amount $0.00. Rather than using those values, use the New XSF 6800 Balance from month ending September 30. We will address the transfer of those values to XSF 9999 in (5) and (6) below.

  4. New Accounts Added; URF Accounts Added; Statute Expired Cases Added; Increased Amounts; Accounts Closed; Partial Application; Open Accounts Dropped; Voided Accounts; and Decreased Amounts.

    Note:

    For each of the two files, it is the value reflected for the corresponding line for the appropriate section of the URF-01-15.

  5. For XSF 6800 - Transfer to 9999 Accounts - 10/31 Only. This row does not appear on the Monthly URF-01-15 for XSF 6800. Enter data on this line only for month ending October 31. Enter the new XSF 6800 Balance from month ending September 30. The values entered must be the same as what appears in (6) below.

  6. For XSF 9999 - 6800 Accounts Added - 10/31 Only. This row does appear on the Monthly URF-01-15 for XSF 9999. However, this row only appears on the report for month ending October 31. Enter the values found on the URF-01-15. The values entered must be the same as what appears in (5) above and must match the New XSF 6800 Balance from month ending September 30.

  7. New XSF (6800 or 9999 as appropriate) Balance - For each of the two files, it is the value reflected for the corresponding line for the appropriate section of the URF-01-15.

  8. Comments are to be provided for any fluctuations in inventory levels; differences in sources of data, and any changes that impact the inventories.

3.30.124.5.2.11  (01-01-2012)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Unidentified Remittances

  1. The Unidentified Remittance section includes information on the number of documents and money amounts in inventory. The money amounts should be reported in dollars and cents.

  2. Beginning Inventory - The Closing Inventory (count and amount) from the previous week's MIR Report.

  3. Weekly Receipts - The sum of the Count and Amount columns, separately, from the daily URF03 Transaction Register - U.R.F. Add Totals.

  4. Weekly Closures - The sum of the Records Input (count) and Amount Applied (amount) columns, separately, from the daily URF05 Completed-URAPL-M's plus the DLN count and sum of Amount column, separately, from the daily URF03 UR Restricted Apply Register.

  5. Closing Inventory - The Count and Amount columns for the New URF Balance row from the final URF01 Service Center Totals. Mathematically, the Closing Inventory should equal Beginning Inventory + Weekly Receipts - Weekly Closures. If not, first verify the input for accuracy and mathematical correctness. If no errors are found, explain the source of the mathematical inconsistency in the Unidentified Remittance Comments portion of your weekly Miscellaneous Inventory Report.

  6. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have Impact on the inventories.

3.30.124.5.2.12  (01-01-2014)
Data Elements and Source - Submission Processing Inventory Report - Manual Refunds

  1. The Manual Refunds section includes information on the inventories worked by Submission Processing.

  2. This inventory will be reported showing the volumes submitted by each Business Operating Division (BOD) and will include the volumes for Form 5792Request for IDRS Generated Refund (IGR), and , Form 3753, Manual Refund Posting Voucher.

    Note:

    Any manual refunds submitted by Criminal Investigation (CI) will be included in the volume reported for W&I Accounts Management.

  3. Beginning Inventory - This will be the previous week's Closing Inventory.

  4. Adjustments - This column represents the volume by which the Closing Inventory from the previous week was incorrect.

  5. Weekly Receipts - This volume includes the total volume of Form 5792 that are received for the REFAP process, as well as the Form 3753 that are received.

  6. Rejects, no IDRS Control - This volume includes the volume of Form 5792 and Form 3753, , which were rejected back to the originator because no IDRS Control was established.

  7. Rejects, All Other - This volume includes the volume of Form 5792 and Form 3753 , which were rejected back to the originator to correct a defect other than no IDRS Control established.

  8. Weekly Closures - This volume represents the volume of Form 5792 completed, via REFAP, and the Form 3753 scheduled, via SPS, for payment.

  9. Closing Inventory - This includes any inventory received and not scheduled for payment. Generally, this volume represents Form 3753receipts. Mathematically, it must equal Beginning Inventory + Adjustments + Weekly Receipts - Rejects, no IDRS Control - Rejects, All Other - Weekly Closures.

  10. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have impact on the inventories.

3.30.124.5.2.13  (01-01-2014)
Data Elements and Source - Submission Processing Inventory Report - Manual Refund 10 Cases per Month Monitoring

  1. The Manual Refund 10 Cases per Month Monitoring section is only to be updated monthly. Capture and record data on 10 randomly selected manual refund requests (i.e.,Form 5792, Request for IDRS Generated Refund or For, 3753 , Manual Refund Posting Voucher) and determine if the cases are monitored by the manual refund requestor (or Team), up to 30 days (or when the Transaction Code (TC) 840 posted).

    Note:

    For those Submission Processing Centers which have Director's Accountability for one or more consolidated sites, the number of cases to review is a total of 10 and not 10 per site.

  2. The cases monitored will be listed by each Business Operating Unit (BOD).

  3. Cases Selected - This volume represents the number of Form 5792 or Form 3753 randomly selected. The total of Cases Selected for all BOD's should total 10.

  4. Cases Monitored - This volume represents the total number of manual refund requests monitored by the manual refund requestor (or Team), up to 30 days (or when the TC840 posted).

  5. Cases Not Monitored - This volume represents the total number of manual refund requests that were not monitored by the manual refund requestor (or Team), up to 30 days (or when the TC840 posted).

  6. Comments are to be provided if the number of cases reviewed this month do not total 10.

    Note:

    Although the data will change only once per month, the report for the last full month should be included (and should be identical) in each weekly MIR Report. Usually, the monthly data will change on the report for the first Friday of the new month. However, the data will change on the report for the last Friday of the old month when that Friday is the last working day of the month. That is, when a month ends on a Saturday or Sunday, or a holiday Monday, report the new monthly data on the MIR Report for the preceding Friday. For example, in 2014, begin reporting the monthly information for January with the report for week ending Friday, January 31, 2014. In 2014, this last Friday of the month reporting occurs in the months of January, February, May, August, October, and November.

    Note:

    When a month ends on a Monday, that is not a holiday, do not report the new monthly data on the MIR Reports for the preceding Friday.

3.30.124.5.2.14  (01-01-2014)
Miscellaneous Adjustment Voucher

  1. The Miscellaneous Adjustment Voucher section includes information on pipeline inventories of Form 3809, Miscellaneous Adjustment Voucher, related to Identity Theft and Account 1545.

    1. The received Form 3809 are reviewed in the Receipt and Control Operation. Those reviewed Form 3809s, which have no defects, will go into pipeline processing and the review volumes are reported as 170-40010 daily via Unit Production Records (UPC).

    2. Those Form 3809s, which contain defects, are rejected back to the originator and the review volumes are reported as 170-40011 daily via UPC.

    3. The Form 3809s processed through the pipeline are batched using Program Number 45504. As these are controlled by the Batch/Block Tracking System (BBTS); there is no need to drop daily UPCs.

  2. Include PRIOR CUM on every report, January - December.

  3. Data for Function 170 should come from the Daily Production Report (PCC-24-40), which is presented in Organization, Function, and Program (OFP) order. Use the report for Friday.

  4. Data for Functions 110, 180, and 230 should come from the Daily Production Report (PCC-22-40), which is presented in Program, Organization, and Function (POF) order. Use the report for Friday.

    1. Copy, exactly, the contents of the prior week's cumulative report. For the first report in January, the PRIOR CUM column should be zero.

    2. The use of a macro or formula to copy automatically the prior week's data is recommended to prevent errors.

    3. Do not carry over inventory from the prior year into the PRIOR CUM column.

  5. Include ADJUSTMENTS, whenever appropriate, on any report, January - December.

    1. If an adjustment is not for the preceding week, provide details of the adjustment in the remarks section of the spreadsheet.

    2. Adjustments are not appropriate on the first report of the calendar year.

  6. Include PERIOD on all reports. The period figures are the sum of the adjusted daily figures. Although, one can determine each of adjusted daily figures, it is easier to compare current cum to prior cum, factoring in adjustments. Thus, the template uses the following formula for PERIOD: NEW CUM minus PRIOR CUM minus ADJ.

    1. Carry over inventory from the prior year should be reflected in the PERIOD column of the first report of the calendar year. Thus, for the first week's report of the calendar year, the PERIOD column should be the same as the NEW CUM column.

  7. Include NEW CUM on all reports.

    1. For Receipts, the NEW CUM should match the ACTUAL RECEIPTS value from the CUMULATIVE DATA section (the right side) of the Daily Production Report (24-40) for Function 170 and 22-40 for the other functions.

    2. For Production, the NEW CUM should match the ACTUAL PRODUCTION value from the CUMULATIVE DATA section (the right side) of the Daily Production Report (24-40) for Function 170 and 22-40 for the other functions.

  8. Comments are to be provided for any flunctuation in inventory levels, differences in source data, and any changes that have impact on the inventories.

  9. Include PIRIOr CUMJ on every report, January - December.

  10. Data for Function 170 should come from the Daily Production Report (PCC-24-40), which is presented in Organization, Function, and Program (OFP) order. Use the report for Friday.

  11. Data for Functions 110, 180, and 230 should come from the Daily Production Report (PCC-22-40), which is presented in Program, Organization, and Function (POF) order. Use the report for Friday.

    1. Copy, exactly, the contents of the prior week's cumulative report. For the first report in January, the PRIOR CUM column should be zero.

    2. The use of a macro or formula to copy automatically the prior week's data is recommended to prevent errors.

    3. Do not carry over inventory from the prior year into the PRIOR CUM column.

  12. Include ADJUSTMENTS, whenever appropriate, on any report, January - December.

    1. If an adjustment is not for the preceding week, provide details of the adjustment in the remarks section of the spreadsheet.

    2. Adjustments are not appropriate on the first report of the calendar year.

  13. Include PERIOD on all reports. The period figures are the sum of the adjusted daily figures. Although, one can determine each of adjusted daily figures, it is easier to compare current cum to prior cum, factoring in adjustments. Thus, the template uses the following formula for PERIOD: NEW CUM minus PRIOR CUM minus ADJ.

    1. Carry over inventory from the prior year should be reflected in the PERIOD column of the first report of the calendar year. Thus, for the first week's report of the calendar year, the PERIOD column should be the same as the NEW CUM column.

  14. Include NEW CUM on all reports.

    1. For Receipts, the NEW CUM should match the ACTUAL RECEIPTS value from the CUMULATIVE DATA section (the right side) of the Daily Production Report (24-40) for Function 170 and 22-40 for the other functions.

    2. For Production, the NEW CUM should match the ACTUAL PRODUCTION value from the CUMULATIVE DATA section (the right side) of the Daily Production Report (24-40) for Function 170 and 22-40 for the other functions.

  15. Comments are to be provided for any flunctuation in inventory levels, differences in source data, and any changes that have impact on the inventories.

3.30.124.5.2.15  (01-01-2012)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Files

  1. The Files section includes information on inventories worked by Submission Processing.

  2. Beginning Inventory - This must match the Ending Inventory from the previous week's MIR Report.

  3. Adjustment - The amount (positive or negative) by which the Ending Inventory from the previous week was incorrect.

  4. Weekly Receipts - New Receipts from Saturday through Friday.

  5. Weekly Closures - Items closed from Saturday through Friday.

  6. Ending Inventory - Mathematically Beginning Inventory + Adjustment + Weekly Receipts - Weekly Closures.

  7. Oldest Date not Completed - For each category, separately, the oldest date on which an item still in inventory entered Files inventory.

    Note:

    When the Ending Inventory is zero, enter the date of the Saturday immediately following the Friday week ending date for the entire MIR.

  8. Items Overage - The number of items in Ending Inventory that are overage.

  9. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that impact on the inventories.

3.30.124.5.2.16  (01-01-2013)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - RAIVS/IVES

  1. The Return and Income Verification Service (RAIVS)/Income Verification Express Service (IVES) section includes information on inventories worked by Submission Processing.

  2. Beginning Inventory - This should match the Ending Inventory from the previous week's MIR Report.

  3. Adjustment - The amount (positive or negative) by which the Ending Inventory from the previous week was incorrect.

  4. Weekly Receipts - New receipts from Saturday through Friday.

  5. Weekly Closures - Items closed from Saturday through Friday.

  6. Ending Inventory - Mathematically Beginning Inventory + Adjustment + Weekly Receipts - Weekly Closures.

  7. Items Overage - The number of items in Ending Inventory that are overage.

  8. Overage - The number of items in Overage that fall into each of three categories - 1-10 work days overage; 11-20 work days overage; and more than 20 work days overage.

    Note:

    With the exception of the Program Codes which age after 2 work days, the sum of the three Overage categories must equal the Weekly Overage value. The Program Codes which age after 2 work days do not require entries in the three Overage categories.

  9. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that have impact on the inventories.

3.30.124.5.2.17  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Amended Returns

  1. The Amended returns section includes information on inventories worked by Submission Processing.

  2. Beginning Inventory - This must match the Ending Inventory from the previous week's MIR.

  3. Adjustment - The amount (positive or negative) by which the Ending Inventory from the previous week was incorrect. Mail Backs when pulled from a batch will be included in the Adjustment figure.

  4. Weekly Receipts - New receipts from Saturday through Friday.

  5. Weekly Route-Outs - Items identified as required to be worked by other functional areas (e.g., Examination, Accounts Management, etc.) and send from Saturday through Friday.

    Note:

    CAT-A Route-Outs will be included as part of the total Route-Outs in the row for 1040-X. Also, include them by themselves (as a subtotal) in the separate row for CAT-A Route-Outs.

  6. Weekly SP Production - Items completed by SP from Saturday through Friday. These will include 29X Actions (including Disallows) and No Action/Prior Action (e.g., duplicate requests).

  7. Ending Inventory: Mathematically Beginning Inventory + Adjustment + Weekly Receipts - Weekly Route-Outs - Weekly SP Production.

  8. Weekly Overage - The number of items in Ending Inventory that are overage. Apply the overage criteria appropriate for the specific week (i.e., >12 calendar days during non-peak (July through February) or >20 calendar days during peak (March through June).

  9. Days Aged - The number of items in the Ending Inventory which fall into each of four categories.

    • 13-20 days aged - regular receipts

    • 21+ days aged - regular receipts

    • 13-20 days aged - holds and late receipts

    • 21+ days aged - holds and late receipts

    Note:

    The sum of four Weekly Age categories must equal the Weekly Overage value during non-peak. During peak, the sum of the two 21+ days aged categories must equal the Weekly Overage value.

  10. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that impact on the inventories.

3.30.124.5.2.18  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Exempt Organization (EO) Photocopy

  1. The EO Photocopy section includes information on inventories worked by Submission Processing.

  2. Beginning Inventory - This must match the Ending Inventory from the previous week's MIR Report.

  3. Adjustment - The amount (positive or negative) by which the Ending Inventory from the previous week was incorrect.

  4. Weekly Receipts - New receipts from Saturday through Friday.

  5. Weekly Closures - Items closed from Saturday through Friday.

  6. Ending Inventory:Mathematically Beginning Inventory + Adjustment + Weekly Receipts - Weekly Closures.

  7. Uncontrolled Inventory - The items included in the Ending Inventory which are not controlled.

  8. Controlled Inventory - The items included in the Ending Inventory which are controlled.

    Note:

    The sum of Uncontrolled Inventory and Controlled Inventory must equal the Ending Inventory that are overage.

  9. Items Overage - The number of Items in Ending Inventory that are overage.

  10. Overage - The number of items in Overage which fall into each of three categories - 1-30 overage days; 31-60 days overage; and >60 days overage.

    Note:

    The sum of the three Overage categories must equal the Weekly Items Overage value.

  11. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that impact on the inventories.

3.30.124.5.2.19  (01-01-2014)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - EP/EO Determination Letter Applications

  1. The EP/EO Determination Letter Applications section includes information on the Employment Plan and Exempt Organization inventories worked by the Cincinnati Submission Processing Center, separated by Program Code.

  2. Beginning Inventory - This should match the Ending Inventory from the previous week's MIR Report.

  3. Adjustment - The amount (positive or negative) by which the Ending Inventory from the previous week was incorrect.

  4. Weekly Receipts - New receipts from Saturday through Friday.

  5. Weekly Closures - Items closed from Saturday through Friday.

  6. Ending Inventory - Mathematically Beginning Inventory + Adjustment + Weekly Receipts - Weekly Closures.

  7. Aged or Overage - Volume reported in each of the following categories.150 function:

    • 0-3 days - approved timeframe

    • 4+ days - Overage

    360 function:

    • 0-6 days - approved timeframe

    • 7+ days - Overage

    Note:

    Report to TE/GE Headquarters when age exceeds 6 work days for EP/EO applications, 3 work days for ADF packages, and 15 work days for EOCC and EPCC packages. Reports are due via email to the TE/GE Headquarters Program Analyst responsible for oversight, by the first business day following aged case of 6+ days for an EP/EO application, 3+ work days for an ADF package, and 15+ work days for an EOCC or an EPCC package.

  8. The reporting format will be coordinated with the Cincinnati Submission Processing Center Planning and Analysis Staff. Report will provide the following:

    • Problems encountered to prevent processing within the required timeframe per package type.

    • Actions taken to correct the old age and to get back into timeframe compliance.

  9. Comments are to be provided for any fluctuations in inventory levels, differences in sources of data, and any changes that impact on the inventories.

3.30.124.6  (01-01-2014)
Accounts Management Inventory Report (AMIR) - General

  1. These reporting requirements are owned by WI CAS, Joint Operations Center: Performance Tracking (SE:W:CAS:JOC:OP:PT).

    Note:

    When reporting weekly Inventory activity, all AMIR and WP&C volumes must reconcile.

  2. If the planning period ends on a Monday through Friday, a report must be submitted to report volume.

  3. For the period ending date (December 31, June 30, and September), and for the short week ending date:

    1. If these instructions differ from guidelines issued by Single Entry Time Reports (SETR) processing for WP&C purposes, SETR guidelines will be followed. This enables the Service to correctly capture data by planning period and/or fiscal year. Actual counts are preferable, but estimating or prorating will be acceptable. These volumes must match the volumes reported for WP&C purposes. Care should be exercised when estimating the planning period volumes so that negative receipts and closures will not be generated for the short week at the beginning of the next planning period. Zeros may be used, as appropriate, on the smaller volume programs

  4. The inventory data to be reported is outlined in further detail in the instructions below.

  5. This inventory data will be entered in each campus's Accounts Management Inventory Report in Excel format as provided by the Headquarters AMIR Coordinator.

  6. This data, which encompasses several organizational areas within the Accounts Management Center, is input based upon organizational code responsibility.

3.30.124.6.1  (01-01-2009)
Accounts Management Inventory Report (AMIR)

  1. The Accounts Management inventories to be reported on the AMIR are:

    • Adjustments/Correspondence (including EP and EO)

    • Taxpayer Relations

    • Refunds

    • Special Cases

    • Technical

    • Statute

    • Centralized Authorization File (CAF)

    • Large Corporation

    • Reporting Agent File (RAF)

    • Accounts Maintenance

    • EIN Program (Paper Inventory Only)

    • Preparer Tax Identification Number (PTIN)

  2. The list above may be modified as deemed necessary by CAS:AM.

  3. Accounts Management workload, as described above, worked by any other area (for example, Submission Processing or Compliance Services) should be reported on the AMIR, only if funded by Accounts Management.

  4. The reporting categories and the source documents needed to report the appropriate data for each listing follows:

    1. The "Uncontrolled Inventory" source document is the "Batch Control Report."

    2. The "Controlled Inventory" source document is the Integrated Data Retrieval System ("IDRS) Overage Report" (CCA 42/42).

    3. The "Overage" source documents are the "IDRS Overage Report" (CCA 42/42) and the "Batch Control Report."

    4. The "Weekly Receipts" sources are the "IDRS reports and Unit Ledgers."

    5. The "Production" sources are the "IDRS reports and Unit Ledgers."

    6. The "Rolling Inventory" source documents are the "IDRS Overage Report" (CCA 42/42) and the "Batch Control Report."

3.30.124.6.2  (01-01-2014)
Data Elements and Source - Accounts Management Inventory Report (AMIR) - Adjustments

  1. Each campus will count the following:

    1. All IMF, BMF, Employee Plan and Exempt Organization correspondence. This includes the following Program Codes: 1000X, 1007X, 1008X, 1310X, 1320X, 1341X, 1342X, 1542X, 3303X, 3304X, 4000X, 4008X, 728XX, 8236X, 8238X, and 8537X.

    2. All IMF and BMF amended returns and carrybacks. This includes the following Program codes: 1005X, 1006X, 3308X, 4005X, 4006X, 7286X, and 9714X.

      Note:

      Counts for each Program Code listed above are reported as outlined in the Organization Function Program (OFP) Code Document 5995a, located at http://etd.ds.irsnet.gov/etd/ofp/5995a.asp.

  2. The AMIR data elements are defined as follows:

    1. Beginning Inventory: This should match the Closing Inventory from the previous week's AMIR Report.

    2. Weekly Receipts: New receipts from Sunday through Saturday.

    3. Weekly Closures: Items closed from Sunday through Saturday.

    4. Adjustments: Memo count only. If necessary, the amount must be adjusted through Receipts (positive or negative) to reconcile the ending inventory.

      Note:

      Any adjustments to receipts should be in the Adjustments column of the AMIR, and reflected in the Receipts column.

    5. Ending Inventory: Beginning on Hand plus Weekly Receipts-Closures = Ending Inventory.

    6. Controlled Inventory: The items included in the Ending Inventory which are controlled. The sum of Uncontrolled Inventory and Controlled Inventory must equal the Ending Inventory.

    7. Uncontrolled Inventory: The items included in the Ending Inventory which are not controlled.

    8. Overage: Generated from Batch Control and CCA 42/42, 42/43, or 43/41 reports by case category and input to the AMIR in the overage column.

    9. Rolling Inventory: Generated from Batch Control and CCA 42/42, 42/43 or 43/41 reports by case category and input to the AMIR in the rolling inventory column.

  3. The following source documents are required to prepare the AMIR:

    1. The "Uncontrolled Inventory" source document is the Batch Control Report.

    2. The "Controlled Inventory" source document is the CCA 42/42 report.

    3. The "Overage" source documents are the IDRS Overage Report CCA 42/42, 42/43, or 43/41 and the local uncontrolled/Batch Control Report.

    4. The "Receipts" source documents are the Batch Control and CCA 42/42 reports.

    5. The "Closure" source documents are the Batch Control and CCA 42/42/ reports.

    6. The "Rolling Inventory" source documents are the CCA and Batch Control Reports.

  4. In addition to the CCA 42/42, 42/43, and 43/41, for sites on the Correspondence Imaging System (CIS) additional source documents for determining uncontrolled inventory are:

    • CIS - Image Control Team (ICT) Inventory Report. The ICT Control Inventory Report (Standard) which contains: Recognition, Scanning, Validation, Quality Control, Release, and Control Failure Report

    • Batch Manager Report should be used for comparison to the ICT Inventory Report. These figures may not match but should be close. A match within 100 is acceptable but should strive for as close as possible. If more than 100, investigate and determine the mismatch and correct the problem. (The 100 figure may change in the future as CIS is perfected.)

      Note:

      CAUTION: To prevent duplicate counts, please ensure the following are not counted twice: Rebate Transcripts, CP 36, CP 36A, CP 36D, CP 29 or any other programs that your site may have automatically controlled locally.

  5. The formula for inputting data to the AMIR is Ending on Hand - Beginning on Hand plus Weekly Closures = Weekly receipts. (This formula will take into consideration case transfer in/out and category change in/out.) Count the work as follows:

    1. Use Batch Control and CCA reports as your source documents for AMIR.

    2. The appropriate case category totals for each function and program must be entered on the AMIR.

    3. Receipts will include Receipts, Transfers In/Out and Category Changes In/Out.

    4. Closures from Batch Control and CCA 42/42 reports.

    5. Ending inventory from Batch Control and CCA 42/42 reports.

    6. Overage from the Batch Control and CCA 42/42, 42/43, or 43/41 reports. To determine case category aged criteria, refer to Functional Specification Package (FSP) No. 1.05.32.02 at the following website: http://docit.web.irs.gov/docit. At this site click docsprod under library and guest log on. The top right corner has a search feature. Input 1.05.32.02 and click search. When the document loads, click the latest version. This may take several minutes.

3.30.124.6.3  (01-01-2013)
Data Elements and Source - Accounts Management Inventory Report - Accounts Maintenance

  1. Each campus will count the following:

    Note:

    Ogden Account Management Center (OAMC) must separate the TE/GE work as outlined in the TE/GE Mistle Report.

    1. All IMF, BMF and IRAF initial and follow-up transcripts for all freeze codes worked by AM function. Refer to IRM 21.2.4, Master File Accounts Maintenance.

    2. All transfers in (receipts), transfers out (production), category changes in (receipts) and category changes out (production) of the same items in above.

    3. All DIAG-Q transcripts. Refer to IRM 21.2.4.3.1, Accounts Maintenance Resolution.

    4. Do not count late replies (reopened cases).

  2. Control the work as follows:

    1. Items a) & b) above should be controlled under the respective AMXX category code.

    2. Items in c) above may be controlled as Accounts Maintenance Research (AMRH) or a separate category such as Taxpayer Personal or Phone Inquiry (TPPI). No other work should be included in the category/categories used.

    3. When other modules and/or accounts need to be adjusted to resolve the items listed in a) & c) above, they may be controlled as a Taxpayer Request (TPRQ).

      Note:

      They also are not counted for the WP&C.

    4. Late replies should not be controlled under a category which is used for Audit Management Information Reports (AMIR). They may be controlled as a TPRQ.

  3. Count the work as follows:

    1. Use the CCA 42/42 as your source report for AMIR.

    2. The summary line for AMRESRCH should be used for data reported on AMIR.

    3. When another category, such as TPPI is used for the other work listed in c above (What to Count), its summary line should be added to the AMRESRCH summary line for the amounts to be reported.

    4. Receipts will include receipts, transfers in and category changes in.

    5. Production will include closures, transfers out and category changes out.

    6. Overage will include all unresolved cases (regardless of IDRS status category) which are 120 days old or more. Overage percentage is calculated by dividing overage number by the ending inventory.

    7. Late replies should not be counted for AMIR.

      Note:

      Only one count should be taken for each case regardless of the number of modules and/or accounts adjusted to resolve the freezes.

3.30.124.6.4  (01-01-2009)
Guidelines for Entering Data to the Accounts Management Report

  1. The Accounts Management Inventory Report data must be entered and electronically transmitted by close of business (4:00 p.m. of your time zone) on the Monday after the week and/or period ending date. If Monday is a holiday, the due date will be extended to close of business on Tuesday.

    Note:

    Please indicate in the comments section if the period ending date is other than the prior Saturday.

    Note:

    OAMC must separate the TE/GE work as outlined in the TE/GE Mistle Report.

  2. The inventory data to be entered will be calculated as outlined above and entered as whole numbers. See IRM 3.30.124.6.1.

  3. Comments should be entered if there is a fluctuation in the inventory levels; any difference in the sources used to compile the data; or other changes that impact the inventory.

3.30.124.7  (01-01-2014)
Weekly BMF Returns Processing Report - Background - BMF Report

  1. These reporting requirements are owned by W&I, CAS, Submission Processing, Program Management/Process Assurance Branch, Monitoring Section (SE:W:CAS:SP:PM:M).

  2. Weekly BMF Returns Processing Reports (BMF Report) are feeder reports which contain the latest national data available regarding the receipt and processing of BMF Returns.

  3. The primary purpose of collecting BMF Report information is to keep management informed of the status of BMF Tax Returns processing.

3.30.124.7.1  (01-01-2014)
General Reporting Instructions - BMF Report

  1. The report period is weekly containing data from the first day of the processing cycle through close of business (COB) on the last day of the processing cycle.

    Note:

    The processing cycle generally runs Thursday through Wednesday. The BMF Report is not generated twice during any week. There are no special reports for the end of a WP&C Planning Period, the end of the fiscal year, or the end of the calendar year.

  2. Transmit the BMF Report by noon local time (NLT) on the first work day immediately following the weekly cycle cut-off day.

  3. Following:

    • Daily Production Report (PCC-22-40)

    • Balance Forward Listing (PCD-03-44), or Block Proof Summary and Error Analysis (PCD -03-40)

    • Pipeline Inventory Monitoring System (PIMS)

  4. Use the Excel spreadsheet format provided annually by the Program Management/Process Assurance (PMPA) staff to all BMF Submission Processing Centers.

    • The BMF Report gathers data for the calendar year, January through December.

    • Although the template for each Submission Processing Center is the same, centers may develop campus specific reports (either in separate files or within other tabs within the template) to meet local needs.

    • Use Excel formulae, macros, ranges, etc., as necessary to facilitate the preparation of the report and to minimize errors.

  5. Transmit the report via email to the Monitoring Section. If your center posts to a SharePoint site, please provide the address to the Monitoring Section and communicate any changes when necessary.

  6. Report all data as actual.

  7. Revisions are used to change information in the current week's report.

    1. Changes on the required date of transmission must be coordinated with PMPA.

    2. When a revision is found later in the week, in addition to contacting the appropriate PMPA staff, use the Adjustment column of the BMF Report the following week.

  8. Adjustments are used to replace estimates or make corrections to prior week reports. Show adjustments in the ADJ column of the BMF Report.

3.30.124.7.2  (01-01-2010)
Detailed Reporting Instructions - BMF Report

  1. Detailed reporting instructions cover the following specific areas on the BMF Report spreadsheet.

    1. Heading

    2. Functions 110 & 950

    3. Cycles

3.30.124.7.2.1  (01-01-2014)
Detailed Reporting Instructions - Heading - BMF Report

  1. The heading area on the spreadsheets requires Contact Information or the name and telephone number of the individual (and their backup) who can respond to inquiries regarding the Report.

  2. Use the remarks section to explain any unusual conditions regarding the report.

  3. Use the Excel spreadsheet format provided by the PMPA staff.

    1. Use Excel formulae, macros, ranges, etc., as necessary to facilitate the preparation of the report and to minimize errors.

    2. Items that are blue are for user entry.

    3. Items that turn red indicate that a mathematical or logical inconsistency exists.

3.30.124.7.2.2  (01-01-2014)
Detailed Reporting Instructions - Function 110 & Function 950 - BMF Report

  1. Datasources include:

    • Daily Production Report (PCC-22-40)

    • Balance Forward Listing (PCD-03-44) or Block Proof Summary and Error Analysis (PCD-03-40)

    • Pipeline Inventory Monitoring System (PIMS)

  2. Include data, for both Functions 110 and 950, for the following Program Numbers: 10100, 10110, 10130, 10140, 10150, 10170, 10180, 10200, 10220, 11100, 11140, 11180, 11200, 11210, 11250, 11280, 11300, 11500, 11520, 11540, 11550, 11600, 11610, 11650, 11660, 11680, 11700, 11710, 11800, 11810, 11900, 11910, 11930, 11950, 12100, 12110, 12200, 12210, 12220, 12300, 12340, 12400, 12410, 12500, 12700, 13110, 13120, 13130, 13140, 13160, 13170, 13180, 13190, 13210, 13330, 13350, 13370, 13380, 13390, 13410, 13420, 15540, 15550, 15560, 72840, 72860, and 72880.

  3. Include PRIOR CUM on every report, January - December.

    1. Copy, exactly, the contents of the prior week's cumulative report.

      Note:

      Do not carry over inventory from the prior year into the PRIOR CUM columns. For the first report in January (Cycle ending January 8, 2014) the PRIOR CUM column should be zero.

    2. The use of a macro or formulae to automatically copy the prior week's data is recommended to prevent errors.

    3. For those Program Numbers that do not apply to a specific Submission Processing Center, enter zero.

  4. Include ADJUSTMENTS, whenever appropriate, on any report.

    Note:

    For the first report in January (Cycle ending January 8, 2014) the ADJUSTMENTS column should be zero.

    1. If an adjustment is not for the preceding week, provide details of the adjustment in the remarks section of the spreadsheet. Show the week(s) affected, function and program codes and volumes (e.g., 04/23/2014; 110; 11500; - 43,068).

    2. For those Program Numbers that do not apply to a specific Submission Processing Center, enter zero.

  5. Include PERIOD on all reports (calculated field).

    Note:

    The period figures are the sum of the adjusted daily figures using the following formulae: NEW CUM minus PRIOR CUM minus ADJ.

  6. Include NEW CUM on all reports (calculated field).

    1. For all returns, the section is labeled Function 110. For paper however, it should reflect processable receipts (i.e., those receipts that can eventually result in a Good Tape transaction).

      Note:

      From the Daily Production Report (PCC-22-40) the NEW CUM is calculated using the following formula: Function 180 cumulative production + Function 180 closing inventory (use zero if negative) - Function 940 cumulative receipts - Function 960 cumulative production - Function 970 cumulative production.

      Note:

      If for some reason the DPR for Wednesday does not include certain estimated volumes received through Wednesday, those unreported estimates should be factored into the instructions immediately above.

    2. The source for NEW CUM for Function 950 is the PCD-03-44 Balance Forward Listing for the cycle cut-off day.

    3. For all Program Numbers, the NEW CUM for Function 950 may not be greater than the NEW CUM for Function 110.

      Note:

      Form 940 is the only exception since they can be processed under two different program numbers (ISRP program 11100 or SCRIPS program 11140). When a document originally processed through SCRIPS needs to be re-input, the document will be processed through ISRP to retain the original document locator number (DLN). The receipts (Function 110) would be in program 11140 while the production (Function 950) would be in program 11100.

    4. For those Program Numbers that do not apply to a specific Submission Processing Center, enter zero.

  7. The information in the THRU RDD ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ column is used in the Program Completion Date (PCD) computation.

    1. Report the cumulative number of returns (including adjustments) received up to and including the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    2. Report this information, by Program Number, no later than the week that includes the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ and continue for each week through the end of the calendar year.

    3. The initial source is the PIMS Monitoring Report

    4. For those Program Numbers that do not apply to a specific Submission Processing Center, enter zero.

3.30.124.7.2.3  (01-01-2004)
Detailed Reporting Instructions - Cycles (Days) - BMF Report

  1. Compute the current number of days in the BBTS Accomplished Cycle by determining the date on which the current cumulative receipts for a campus most closely approximated the total number of returns released from Function 610 through the ending date, and counting the non-holiday Monday through Friday days between the two including the Functions 110 and 610 days.

    1. To obtain the information, utilize PIMS (Function Volume Reports for Function 110) or the Daily Production Report (PCC-22-40).

    2. By Program Number, report the current number of days in the BBTS Accomplished Cycle for each week beginning in January.

    3. For those Program Numbers that do not apply to a specific Submission Processing Center, enter zero.

3.30.124.8  (01-01-2010)
TE/GE Program Completion Date (PCD) Monitoring

  1. These reporting requirements are owned by Tax Exempt/Government Entities, Business Systems Planning, Processing Center Programs (SE:T:BSP:SPP).

  2. Monitoring of TE/GE PCDs should be completed by individual form/notification. See IRM 3.30.123,Processing Timeliness: Cycles, Criteria, and Critical Dates, as a reference for actual Program Completion Dates and the definition of PCD. TE/GE forms/notifications to monitor are:

    1. Form 990, Return of Organization Exempt From Income Tax, Form 990EZ, Short Form Return of Organization Exempt From Income Tax

    2. Form 990-N, Electronic Notice (e-Postcard) for Tax- Exempt Organizations

    3. Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation

    4. Form 990-T, Exempt Organization Business Income Tax Return

    5. Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

    6. Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (IRC)

    7. Form 5227, Split-Interest Trust Information Return

    8. Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

    9. Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

    10. Form 5500EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

    11. Form 5558, Application for Extension of Time to File Certain Employee Plan Returns (both approved and disapproved extensions for Form 5500, Form 5500EZ and Form 5300)

    12. Form 8868, Application for Extension of Time to File an Exempt Organization Return

    13. Form 8038, Information Return for Tax-Exempt Private Activity Issues

    14. Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

    15. Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

    16. Form 8038-G, Information Return for Tax-Exempt Governmental Obligations

    17. Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales

    18. Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions

    19. Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

    20. Form 8038-TC, Information Return for Tax Credit Bonds

    21. Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap

    22. Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status

    23. Form 8871, Political Organization Notice of Section 527 Status

    24. Form 8872, Political Organization Report of Contributions and Expenditures

    25. Mortgage Credit Certificate Notification

    26. Notice of Defeasance Notification

    27. Student Loan Bond Notification

  3. For forms with a specific PCD cycle, report to TE/GE Headquarters when PCD is met (or not met). Reports are due via email to the TE/GE Headquarters Program Analyst responsible for oversight, by the first business day following each PCD. The reporting format will be coordinated with the Ogden Submission Processing Center Planning and Analysis Staff.

  4. Problems encountered meeting PCD should be reported the same business day as they are discovered to TE/GE Headquarters to the Program Analyst responsible for oversight.

3.30.124.9  (01-01-2013)
Section 527 Organization Monitoring Report-Scope and Background

  1. These reporting requirements are owned by Tax Exempt/Government Entities, Business Systems Planning, Processing Center Programs (SE:T:BSP:SPP).

  2. Public Law 106-230 imposes three different reporting and disclosure requirements on Section 527 organizations:

    • The CRON (a UNIX command for scheduling jobs to be executed sometime in the future) run day for this report is Friday

    • Periodic reports on contributors and expenditures

    • Modified annual returns

  3. The notices and reports Form 8453-X, Political Organization Declaration of Electronic Filing of Notice of Section 527 Status and Form 8872, Political Organization Report of Contributions and Expenditures are processed by the Ogden Submission Processing Center.

  4. The reporting and processing requirements for these forms are very strict and must be adhered to. The forms must be processed on an expedite basis. Refer to IRM 3.30.123.10.16 and IRM 3.30.123.10.17.

3.30.124.9.1  (01-01-2008)
Section 527 Organization Monitoring Report-General Reporting Instructions

  1. The OSPC will prepare a daily production report for TE/GE.

  2. Submit the report via email to the designated Program Analyst on the TE/GE CAS Business Systems Planning (BSP) staff daily by 9:00 a.m. local time.

  3. Use the Excel spreadsheet templates provided by TE/GE.

    1. There is one template for Form 8453-X, Program Number 16011.

    2. There is one template for Form 8872, Program Number 16012.

3.30.124.9.2  (01-01-2004)
Section 527 Organization Monitoring Report-Detailed Reporting Instructions

  1. Detailed reporting instructions covers the following specific areas on the respective template:

    • Heading

    • Functions

    • Totals

    • Comments

3.30.124.9.2.1  (01-01-2011)
Detailed Reporting Instructions-Heading

  1. Ensure that the appropriate template is employed for the data reported:

    • Form 8453-X/Program 16011

    • Form 8872/Program 16012

  2. Enter the date from the preceding work date (i.e., non-holiday Monday through Friday).

3.30.124.9.2.2  (01-01-2004)
Detailed Reporting Instructions-Functions

  1. Function 110

    1. Period Receipts from the Daily Production Report

  2. Function 390

    1. Period Receipts from the Daily Production Report

    2. Closing Inventory from the Daily Production Report

    3. Volume 2 days or more in Function from the Batch Profile Report

  3. Function 300

    1. Period Receipts from the Daily Production Report

    2. Closing Inventory from the Daily Production Report

  4. Function 360

    1. Period Receipts from the Daily Production Report

    2. Closing Inventory from the Daily Production Report

    3. Volume 2 days or more in Function from the Batch Profile Report

  5. Function 390 Unprocessable

    1. Period Closures from Correspondence Suspense File

    2. Closing Inventory from Correspondence Suspense File

3.30.124.9.2.3  (01-01-2011)
Detailed Reporting Instructions-Total

  1. Receipts - Period Receipts for Function 110 from the Daily Production Report

  2. Inventory - Sum of Closing Inventory for Functions 390, 300, and 360 from the Daily Production Report added to the Closing Inventory for Function 390 Unprocessable from the Correspondence Suspense File.

  3. Volume 2 days or more in Function - Sum of volume 2 days or more in function from Batch Profile Report for Functions 390 and 360.

3.30.124.9.2.4  (01-01-2014)
EO Photocopy Reporting Instructions - Statistics of Income Return EO Return Image Net (SEIN) CD/DVD Request Report

  1. The SEIN CD/DVD Request Report identifies the number of CD/DVD requests received. The program allows specific DVD customer information to be entered to the database in order to fill requests for copies of CD/DVD.

  2. The report includes the following information and must be entered by the unit lead as each CD/DVD request is received:

    • Name of Requester

    • Request Received Date

    • Form(s) and tax year(s) requested

    • Format or type of request (CD or DVD)

    • Date CD/DVD was ordered, received and shipped

    • Cost of the CD/DVD and amount paid

    • Status of request

  3. Form OL5081 is required and must be approved prior to accessing the system.

  4. The SEIN CD/DVD Request Report is available on a shared drive where the requested information can be recorded and updated daily if needed. A Form OL5081 is required and must be approved prior to accessing the system.

  5. The status of each request can be checked regularly and all customer contact information is also stored on the database.

  6. The Comparison Report records the number of requests received and returns copied for both current and prior years. This report is completed weekly and available on a shared drive where the information can be updated as needed.

  7. The report must include the following information:

    • Total number of requests received

    • Total number of returns copied

    • Total number of requests from the media

    • Total number of returns copied for the media

  8. The Exempt Organizations Payment Request Report records the balance due and payment history of requestors who have not provided payment for copies of EO returns. The report is available on a shared drive and must be updated on a regular basis as payments are received. The report includes the following information:

    • Name of Requestor

    • TIN

    • Request Received Date

    • Form type

    • Tax Years requested

    • Number of pages

    • Balance due

    • Date first and/or second bill was issued

    • Amount received and remaining balance due (if any)


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