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Part 3. Submission Processing

Chapter 30. Work Planning and Control

Section 124. Campus Monitoring Reports

3.30.124  Campus Monitoring Reports

Manual Transmittal

November 29, 2011

Purpose

(1) This transmits a revision for IRM 3.30.124, Work Planning and Control - Campus Monitoring Reports.

Material Changes

(1) Revised many dates throughout the IRM for the new calendar year.

(2) 3.30.124.1.1 - Corrected acronym for Computing Center in Detroit.

(3) 3.30.124.2 - Acronyms spelled out.

(4) 3.30.124.2.1 (3b) - The report for electronic returns clarifies what days should be included in the data.

(5) 3.30.124.2.2.3 - Added program codes and date changes.

(6) 3.30.124.2.2.7 - IRM was removed.

(7) 3.30.124.2.2.8 - IRM was removed.

(8) 3.30.124.2.3 - Clarified information pertaining to asterisks.

(9) 3.30.124.2.6 - Removed office symbols.

(10) 3.30.124.5 (2)- Updated information on MIR.

(11) 3.30.124.5.2.2 - Replaced the term 'unselected'.

(12) 3.30.124.5.2.4 (4a) - Added in AMTAP.

(13) 3.30.124.5.2.5 - Clarified on comments portion.

(14) 3.30.124.5.2.7 (4) - new paragraph added on early filed returns.

(15) 3.30.124.5.2.8 (2a) - Revised cycle information and dates.

(16) 3.30.124.5.2.10 (5) - Clarified on comments portion.

(17) 3.30.124.5.2.11 (9) - Revised sentence on closing inventory.

(18) 3.30.124.5.2.12 - New IRM section added, Data Elements and Source - Submission Processing Inventory Report - Manual Refund 10 Cases per Month Monitoring.

(19) 3.30.124.5.2.13 (7) - Revised sentence on oldest date not completed.

(20) 3.30.124.5.2.16 (8) - Added term 'calendar' days.

(21) 3.30.124.7.1 - Corrected office acronym.

(22) 3.30.124.7.2.2(2) - Program numbers 13310 and 13320 were deleted from this section and dates revised.

Effect on Other Documents

IRM 3.30.124 dated January 1, 2011 is superseded.

Audience

Wage and Investment Division (WI), Small Business Self Employes (SBSE), Planning and Analysis analysts for Submission Processing, Accounts Management Planning and Compliance Services.

Effective Date

(01-01-2012)

Jerald H. Heschel
Director, Submission Processing
Customer Account Services
Wage and Investment Division

3.30.124.1  (01-01-2004)
Introduction & Purpose

  1. This IRM Section provides a system for reporting production information to various management levels within Submission Processing, Accounts Management, and Compliance Services.

3.30.124.1.1  (01-01-2012)
Scope and Background

  1. The data reported is used by IRS analysts and managers to determine program status, processing timeliness, and trends in performance data.

  2. Various reports cover different areas and work functions at the campus locations, as well as the Enterprise Computing Center-Detroit (ECC-DET), Enterprise Computing Center-Martinsburg (ECC-MTB) and Enterprise Computing Center-Memphis (ECC-MEM). These reports are manually, telephonically or electronically transmitted as requested in the specific instructions covering each report submitted.

  3. Originating offices are responsible for assuring the accuracy, timeliness, reasonableness and completeness of data they produce.

3.30.124.1.2  (01-01-2004)
Adjustments and Correction of Errors

  1. Adjustments must also be made when the originating office finds that actual counts differ from previous estimates, as requested in the specific instructions for each report submitted.

  2. If an adjustment is unusually large or significant, notify the recipients by telephone.

3.30.124.2  (01-01-2012)
Weekly Report of Processing Individual Income Tax Returns - Background - II Report

  1. These reporting requirements are owned by Wage and Investment (WI), Customer Account Services (CAS), Submission Processing, Program Management/Process Assurance (PMPA), Monitoring Section (SE:W:CAS:SP:PM:M).

  2. Reports of Processing Individual Income Tax Returns (II Reports) are feeder reports which contain the latest national data available regarding the receipt and processing of Individual Income Tax Returns.

  3. The primary purpose of collecting II Report information is to keep management informed of the status of Individual Income Tax Returns processing, particularly during the filing season peak.

  4. II Report data received from Submission Processing Centers are combined with refund data received from the ECC-MTB each Monday. By Close of Business (COB) Wednesday, final reports are distributed and electronic spreadsheets are made available for transmission nationwide.

3.30.124.2.1  (01-01-2012)
General Reporting Instructions - II Report

  1. Transmit the II Reports on the first work day of each week. The specific data fields to be transmitted are outlined below in Detailed Reporting Procedures. See IRM 3.30.124.2.2.

  2. Transmit reports prior to 9:30 a.m. local time. Contact the II Analyst if the report will be more than two hours late.

  3. The report period is generally weekly through COB Friday. When the last day of the year does not fall on a Friday, Saturday, or Sunday, two partial week reports will be generated for the week one ending on December 31 and the second ending on the first Friday in January. Due to run schedule changes during End-of-Year processing, items (1) and (2) above do not apply for either of the two partial week reports.

    1. For paper returns, the report should include data from the Daily Production Report (DPR) (PCC-22-40) and either the Block Proof Summary and Error Analysis (PCD-03-40) or the Balance Forward Listing (PCD-03-44) generated for the last day of the week.

      Note:

      If for some reason the DPR for Friday does not include certain estimated volumes received through Friday, those unreported estimates should be added to the results from the instructions immediately above.

    2. For electronic returns, the report should include data from the Wednesday night Generalized Mainline Framework (GMF) processing through the Tuesday night GMF processing.

  4. Use the Excel spreadsheet format provided to all Submission Processing Centers that process Individual Master File (IMF) tax returns or are responsible for Director's Accountability of a consolidated Submission Processing Center whose Access and Location Number (ALN) is still used for electronic filing.

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

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

  5. To send reports, connect to the File Transfer Protocol (FTP) site via web browser put ftp://noel.no.irs.gov/mistle. If for some reason the site is not available, E-mail the report to the II Analyst and/or the back-up analyst.

  6. Report all data in whole numbers.

  7. Whenever actual counts are not available, use estimates. Whatever estimating methodology is approved for use in the Submission Processing Center may be used.

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

    1. Changes after the close of business of the required date of transmission must be coordinated through the WI, Submission Processing, Program Management/Process Assurance (PMPA) Branch headquarters staff.

    2. Changes on the required date of transmission may be coordinated with the II Analyst.

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

  9. Adjustments are used to replace estimates or make corrections to prior week reports. Show adjustments in the Adjustments (ADJ). column of the II Report.

3.30.124.2.2  (01-01-2011)
Detailed Reporting Instructions - II Report

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

    • Heading

    • Function 110 & 950

    • Extensions

    • Cycles

    • No-Refund Sort Returns

    • PCD Inventory

    • Electronically Filed Returns

    • Online Electronic Filing

3.30.124.2.2.1  (01-01-2011)
Detailed Reporting Instructions - Heading- II Report

  1. Spreadsheets are titled, IISPMMDD, where "SP" are the first two characters of the Submission Processing Center name, with the exception of Kansas City which will use "KC," and MM and DD are the month and day of the period ending date (Friday's date) of the report.

    Note:

    Although the title in the heading is IISPMMDD, the actual name of the file is IISP.xls.

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

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

  4. Use the Excel spreadsheet format provided to all Submission Processing Centers that process IMF tax returns or are responsible for Director's Accountability of a consolidated Submission Processing Center whose Access and Location Number (ALN) is still used for electronic filing.

    1. Use Excel formulas 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 are green contain formulas and are not for user entry.

    4. Items that turn red with a gray background and blue border indicate that a mathematical or logical inconsistency exists.

3.30.124.2.2.2  (01-01-2012)
Detailed Reporting Instructions - Function 110 & Function 950 - II Report

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

    1. Copy, exactly, the contents of the prior week's cumulative report. For the first report in January (January 6 for 2012), the PRIOR CUM column should be zero.

    2. The use of a macro or formulas to automatically copy 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.

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

  2. 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. Show the week(s) affected, function and program codes and volumes (e.g., 05/04/2012; 110; 43110; +5,123).

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

    3. Sources include the Daily Production Report, the Block Proof Summary Report, the Batch/Block Tracking System (BBTS), and the Pipeline Inventory Monitoring System (PIMS).

      Example:

      On the first working day of each week, run a Function Volume PIMS Report for Function 110 for each Parent Program Number, using a date range of the first day of the calendar year through the preceding Friday. Compare that with the results from the previous week. On May 14, 2012 , for example, from the Function Volume Report calculate the cumulative Function 110 receipts through May 4, 2012 . Compare that volume to the volume found for May 4, 2012, when the query was performed on May 7, 2012. The difference would be the adjustment attributable to prior weeks. The PIMS Monitoring Report can also be used, and may be an easier method because this report provided a running adjusted cumulative volume for each day which the Function Volume Report does not provide.

    4. By definition, Full-Paid returns are filed timely (i.e., current year returns received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ postmarked on or before the due date). After the report for the week (April 27 in 2012 ) that contains April 22nd, any change from PRIOR CUM to NEW CUM for Function 110 must be reflected in the ADJ column and not in the PERIOD column for Full-Paid Program Numbers.

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

  3. Include PERIOD on all reports. The period figures are the sum of the adjusted daily figures. Although one can determine each of the 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 the PERIOD column should be the same as the NEW CUM column.

    2. After the report for the week (April 27 in 2012) that contains April 22nd, the PERIOD column for Full-Paid Program Numbers in the Function 110 section for the rest of the calendar year must be zero.

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

  4. Include NEW CUM on all reports.

    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). Thus, using the Daily Production Report (DPR), it is 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 Friday does not include certain estimated volumes received through Friday, those unreported estimates should be added to the results from the instructions immediately above.

    2. For electronically filed returns, as a double-check, the Cum Conversion Volume from the Balance Forward Listing for Wednesday should equal NEW CUM for Function 110.

    3. For paper returns, the source for NEW CUM for Function 950 is the Balance Forward Listing for Friday.

    4. For electronically filed returns, the source for NEW CUM for Function 950 is the Balance Forward Listing for Wednesday.

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

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

  5. The information in the "THRU 4/22" column is used in the May OTFP Program Completion Date (PCD) computation.

    1. Report the cumulative number of Other-Than-Full-Paid (OTFP) returns (including adjustments) received up to and including April 22nd. The cumulative figure should include the volumes reported as No-Refund Sort Returns. See IRM 3.30.124.2.2.5.

    2. Report this information beginning no later than the week (April 27 in 2012) that includes April 22nd, and continue for each week through the end of the calendar year.

    3. The initial source to use is the Daily Production Report, augmented as necessary with estimates based on current receipts, schedule, etc. Updates for subsequent weeks can be made using BBTS queries, PIMS, etc. Again, the cumulative figure should include the volumes reported as No-Refund Sort Returns. See IRM 3.30.124.2.2.5.

    4. After the IMF OTFP Refund PCD, the best data source is the cumulative receipts in PIMS through April 22nd less the volumes for Functions 940 and 960 as of the OTFP Refund PCD.

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

3.30.124.2.2.3  (01-01-2012)
Detailed Reporting Instructions - Extensions - II Report

  1. Report extensions received based on the Daily Production Report for Program Codes 44700, 44710, 44720, 44730, and 44750; volumes from the Form 4868 Volume and Money report from Integrated Submission and Remittance Processing (ISRP); and the volumes provided by the Campus Lockbox Coordinator.

    Note:

    The Form 4868 Volume and Money report is a non-cumulative report. You will have to add together the figure from the "Doc Count" column and "Grand Total" row for each report for the week to determine your weekly receipts. Ignore the Program Numbers listed on the report; use the Grand Total figure.

  2. Report extensions for each week for the months of January through the week that includes the last day of May. For 2012, the last report in which extensions must be reported is June 1.

  3. Report both weekly and cumulative receipts.

3.30.124.2.2.4  (01-01-2012)
Detailed Reporting Instructions - Cycles (Days) - II Report

  1. Compute the current operating number of days in cycle by determining the date on which the current cumulative number of returns Processed (Function 950) most closely approximated the number of returns received and counting the non-holiday Monday through Friday days between the two and adding one day each for the Functions 110 and 950 days. Use the Daily Production Report updated with BBTS queries and/or PIMS reports to obtain the information

  2. Report operating number of days in cycle for each week beginning in January through the report (April 27 in 2012) that includes April 22nd.

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

3.30.124.2.2.5  (01-01-2012)
Detailed Reporting Instructions - No-Refund Sort Returns - II Report

  1. The information on No-Refund Sort Returns is used in the PCD computation.

    1. Report the inventory of No-Refund Sort Returns by Parent Program Number.

    2. Report this information beginning no later than with the week's report (April 27 in 2012) that contains April 22nd through the week that contains the IMF Other Than Full Paid (OTFP) Refund PCD.

    3. The source documents used for determining No-Refund Sort Returns are the Daily Production Report and/or the Batch Profile Report. This may be updated with BBTS queries, or PIMS reports.

  2. The phrase "No-Refund Sort Returns" refers to the number of no-refund sorted OTFP returns received on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ that have not yet been transcribed.

    1. For the weeks beginning with the week (April 27 in 2012) that contains April 22nd through the week (May 11 in 2012) before the week that contains the OTFP IMF Refund PCD, report the not yet transcribed inventories.

    2. For the week (May 18 in 2012 ) that contains the OTFP IMF Refund PCD, repeat the volumes reported the week before.

    3. For the weeks beginning with the week (May 25 in 2012 ) following the OTFP IMF Refund PCD through the last report for the calendar year, report zero.

      Note:

      Do not exclude the volumes reported as No-Refund Sort Returns from the cumulative receipt figure (Function 110) or the "thru 4/22" column. See IRM 3.30.124.2.2.2.

3.30.124.2.2.6  (01-01-2012)
Detailed Reporting Instructions - PCD Inventories (ERS & BOBS - II Report)

  1. Report the inventory of timely filed OTFP returns in inventories as Error Resolution System (ERS) and Blocks Out of Balance (BOBS) beginning the first week after the week which includes April 22nd, and continuing weekly through the week that includes PCD plus two weeks after PCD. For 2012, the first report would be for May 4 and the last report would be for June 1.

    1. Source for the ERS inventory is the IMF Interest Jeopardy Report (ERS-17-46). Report document count from the line titled "Total ERS IMF Refund Returns For PCD Purposes."

    2. Source for the BOBS Inventory is Generalized Mainframe Framework (GMF) 94-40, PCD Monitoring List. Report the document count from the heading "BOB Inventory BOB Summary Number of Refund Docs."

3.30.124.2.3  (01-01-2012)
Submission Processing IMF Tax Return MISR Reports

  1. The IMF Management Information System Reports (MISR) listed below use II Report data:

    • *MISR11 - Individual Income Tax Returns Received and Processed (National Summary)

    • *MISR121 - Individual Income Tax Returns Received and Processed (Submission Processing Center Detail)

    • *MISR122 - OTFP/FP Breakouts by Submission Processing Center

    • *MISR123 - Submission Processing Center Receipts by Return Type

    • *MISR15 - Submission Processing Center Processing Cycle Days

    • *MISR16 - Extensions of Time

  2. The reports preceded by an asterisk above see IRM 3.30.124.2.3 (1) contain campus specific information provided by the Submission Processing Centers in their individual II Reports.

    1. Verify that the information with an asterisk on the MISR Reports are consistent with the information provided in the individual Submission Processing Center's II Report.

    2. Notify the II analyst of any discrepancies.

  3. The IMF MISR reports listed below use ECC-MTB data:

    • MISR141 - Refund Comparison Reports

    • MISR142 - Comparative Statistics on Refunds

    • MISR143 - Refunds and Original Settlement Interest

    • MISR144 - Direct Deposit Refunds

3.30.124.2.4  (01-01-2011)
PCD for Other-Than-Full-Paid IMF Returns

  1. Paper IMF Other-Than-Full-Paid Program Completion is monitored by National Office Analysts. The Program Numbers monitored are:

    • 43110 - Form 1040, U.S. Individual Income Tax Return

    • 43130 - Form 1040 Transshipped

    • 44110 - Form 1040A, U.S. Individual Income Tax Return

    • 46110 - Form 1040 International

    • 46120 - Form 1040NR, U.S. Non-resident Alien Income Tax Return, Form 1040PR, U.S. Self-Employment Tax Return-Puerto Rico and Form 1040SS, U.S. Self-Employment Tax Return-Virgin Islands, Guam, American Samoa

    • 46130 - Form 1040A International

    • 46140 - Form 1040 International, Non-Effectively Connected

    • 46150 - Form 1040EZ International

    • 47130 - Form 1040EZ U.S. Individual Income Tax Return

  2. In general, to meet PCD a Submission Processing Center (by PCD) must process (through Function 950 - Good Tape) as many returns in each Program Number, as it received by April 22nd. Refer to IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates for detailed information regarding PCD.

  3. Monitoring is done at least weekly by the assigned analyst, who analyzes II Reports, Daily Production Reports, Block Proof Summary Reports, BBTS and/or PIMS, looking for numerical anomalies. When there is questionable reporting the analyst contacts the appropriate field and national office personnel.

3.30.124.2.5  (01-01-2011)
PCD for Full-Paid IMF Returns

  1. Paper IMF Full-Paid Program Completion is monitored by National Office Analysts. The Program Numbers monitored are:

    • 43210 - Form 1040, U.S. Individual Income Tax Return

    • 44120 - Form 1040A, U.S. Individual Income Tax Return

    • 47140 - Form 1040EZ, U.S. Individual Income Tax Return

    • 46220 - Form 1040, International

  2. In general, to meet PCD a Submission Processing Center (by PCD) must process (through Function 950 - Good Tape) 97.5% of the total volume of returns received in each Program Number. Refer to IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates for detailed information regarding PCD.

  3. Monitoring is done at least weekly by the assigned analyst, who analyzes II Reports, Daily Production Reports, Block Proof Summary Reports, BBTS and/or PIMS, looking for numerical anomalies. When there is questionable reporting the analyst contacts the appropriate field and national office personnel.

3.30.124.2.6  (01-01-2012)
PCD for IMF Tax Returns Delayed for ITIN Application Processing

  1. Program Completion for paper IMF Tax Returns delayed for Individual Taxpayer Identification Number (ITIN) application processing is monitored by National Office Analysts. The Other-Than-Full-Paid Program Numbers monitored are:

    • 43170 - Form 1040, U.S. Individual Income Tax Return

    • 44170 - Form 1040A, U.S. Individual Income Tax Return

    • 46170 - Form 1040, International

    • 47160 - Form 1040EZ, U.S. Individual Income Tax Return

  2. In general for IMF tax returns delayed for ITIN application processing, to meet PCD a Submission Processing Center (by PCD) must process (through Function 610) as many returns in each Program Number, as it had batched two weeks prior to the PCD. Refer to IRM 3.30.123Processing Timeliness: Cycle, Criteria and Critical Dates for detailed information regarding PCD.

  3. Monitoring is done at least weekly by the assigned analyst, who analyzes Daily Production Reports and BBTS and/or PIMS data looking for numerical anomalies. When there is questionable reporting the analyst contacts the appropriate field and national office personnel.

3.30.124.3  (01-01-2007)
AIMS Processing Reporting Requirements

  1. These reporting requirements are owned by Operations Support, Chief Technology Officer, Applications Development, Compliance Domain, Reporting Compliance Division, Business Compliance Measurement Systems Branch, AIMS Related Section (OS:CTO:AD:C:R:B:AR).

  2. Make Audit Information Management System (AIMS) files ARP0101, ARP1202, ARP7026, ARP1203 (October and November only), and ARP9001 available for electronic transmission to the Enterprise Computing Center-Detroit (ECC-DET) via the Network Data Mover (NDM) equipment.

  3. Enterprise Computing Center - Memphis (ECC-MEM) will push ARP0101, ARP1202, ARP1203, ARP7026 and ARP9001 for all ALN's to the ECC-DET by the first workday following the monthly creation of the files.

  4. ECC-MEM will keep backup tape reels of these files in the tape library for shipment to ECC-DET if the electronic transmission fails. Backup tapes may also be used for NDM transmission if there is a problem with the transmission from primary tapes. See IRM 3.30.124.3.1 (4).

3.30.124.3.1  (01-01-2008)
Enterprise Computing Center-Detroit (ECC-DET)

  1. If the Operations Services Scheduling & Validation Branch has not received the AIMS files by 8 A.M. EST of the first workday following the monthly creation of the tape files for each campus by the NDM operator, then the Operations Services Scheduling & Validation Branch will initiate a call to the NDM operator in ECC-MEM regarding the status of file transmissions for AIMS production files.

  2. A computer operator in the Operations Services Scheduling & Validation Branch will control receipt of the run controls sent to ECC-DET to ensure they get to the appropriate area. This will occur only when tape shipment is required per item 4 below.

  3. In the event there is a problem with the NDM system, tape shipment will be initiated, by an operator technician in the Operations Services Scheduling & Validation Branch, from each ECC-MEM to the ECC-DET. All tape shipments will be via Federal Express. TAPE SHIPMENTS WILL BE INITIATED IF NDM PROBLEM WILL NOT BE RESOLVED BY 12PM NOON ON THE FIRST WORKDAY FOLLOWING THE MONTHLY CREATION OF THE TAPE FILES. Requests for tape shipment will go through the MITS Enterprise Service Desk for control purposes.

  4. If there appears to be a problem reading the tapes on the NDM System at ECC-MEM, NDM transmission will be attempted from backup tapes in ECC-MEM prior to contacting MITS Enterprise Service Desk for file recreation at ECC-MEM.

3.30.124.4  (01-01-2011)
Monthly Report -Information Returns Processing (IRP) Production Report, Form 5533

  1. These reporting requirements are owned by WI, CAS, Submission Processing, Data Conversion/Mail Management Section (SE:W:CAS:SP:PPB:DC/MM).

  2. This report is a cumulative summary of IRP receipts and production volumes. Paper domestic, foreign, U.S. Government Accounting Office (USGAO) Form 39 and Schedules K-1 volumes are reported.

  3. It is used to report receipts and production volumes mainly for the ISRP (Integrated Submission and Remittance Processing) system. For Service Center Recognition/Image Processing System (SCRIPS), the IRP Production Report on SCRIPS is printed in lieu of manually completing the Form 5533. In addition, this report aids the National Office in monitoring production and developing long range plans.

  4. These figures are also used in preparation of reporting IRP processing results at Congressional hearings and in the annual compilation by the Compliance Research Division of Document 6971, Calendar Year Projections of Information and Withholding Documents for the United States and Campuses.

  5. The accuracy of the information reported must be of the highest possible quality.

3.30.124.4.1  (01-01-2006)
General Reporting Instructions

  1. Complete Form 5533, IRP Production Report, for the ISRP system and print the SCRIPS IRP Production Report on a monthly basis (cumulative from January 1, through the last Friday of each month) to be received in the National Office by the 10th of the following month.

  2. Three reports are prepared monthly: one to cover the current processing year on ISRP; one to cover the prior tax year receipts; and one to cover the succeeding tax year receipts. For SCRIPS only a single IRP Production Report is necessary.

  3. The completed Form 5533 and the SCRIPS IRP Production Report will be mailed to the National Office WI, CAS, Submission Processing, Data Conversion/Mail Management Section (SE:W:CAS:SP:PPB:DC/MM).

3.30.124.4.2  (01-01-2011)
Information Returns Conversion

  1. The following subsections contain instructions for completing this report.

3.30.124.4.2.1  (01-01-2011)
Section I.A. - Domestic Returns Thru the Detail Sort

  1. Maintain separate reports for receipts for the current year, the prior year, and the succeeding year.

  2. Receipts are to be reported as ISRP, Processable and Non-Processable. A Total column, by document type, will also be maintained. Receipts will be reported as follows:

    1. Column 1 - Scannable/No entry is required.

    2. Column 2 - Non-Scannable/No entry is required.

    3. Column 3 - ISRP/Enter receipts of non-Optical Character Recognition (OCR) forms, excluding Schedules K-1 and OCR forms assigned for ISRP input.

    4. Column 4 - Processable/Enter the processable portion of amount in column 3.

    5. Column 5 - Non-Processable/Enter the number of forms that cannot be processed at all because the information is unclear, indecipherable or the utility of the form is minimized or eliminated (A.K.A. Unprocessable). This count should not include those receipts deemed temporarily non-processable which have had correspondence issued. This count should include only those receipts where correspondence was unable to secure processable returns.

    6. Column 6 - Total/Enter the sum of Columns 4 and 5 for the total forms received.

  3. These counts are to be determined during the Function 140 sorting and should be verifiable with the information reported on the Work Planning & Control (WP&C) data for Function 140. Receipts that are deemed temporarily non-processable should be counted as processable or non-processable based on the payer's reply to correspondence. DO NOT count the temporarily non-processable documents being replaced. Any adjustments made to the WP&C data should also be reflected in this report.

  4. For Schedules K-1, enter the estimated count of the cumulative number received for each type of return (i.e., 1041, 1065 or 1120S). These counts are to be maintained by the IRP Coordinator. Derive the counts by multiplying the number of Business Master File (BMF) returns received by the following average number of Schedules K-1 per return (round all counts to whole numbers):

    1. Form 1041, U.S. Income Tax Return for Estates and Trusts - 1.9 Schedules K-1 attached

    2. Form 1065,U.S. Return of Partnership Income - 10.3 Schedules K-1 attached.

    3. Form 1120S, U.S. Income Tax Returns for an S Corporation - 2.3 Schedules K-1 attached.

3.30.124.4.2.2  (01-01-2011)
Section I.B - Domestic Returns Numbered

  1. The Assigned for SCRIPS column does not require an entry.

  2. The Manually Assigned for ISRP count will be a CUMULATIVE count by document type of the number of information returns manually assigned Document Locator Numbers (DLN) by the Numbering Function.

3.30.124.4.2.3  (01-01-2011)
Section I.C - Transshipment for SCRIPS

  1. Shipped/Enter the number of returns shipped to another site. Enter the actual number if available, otherwise enter an estimate.

  2. Received/Enter the number of returns received from another site. Enter the actual number when available.

  3. To Site/Identify the campus to which shipments were sent, or from which shipments were received.

3.30.124.4.2.4  (01-01-2011)
Section I.D - Forms Available for ISRP

  1. The entries under Total Identified to Date will be CUMULATIVE totals based on the following:

    1. Entry for Form 1098, Mortgage Interest Statement, Form 1099, Statement for Recipients of Miscellaneous Income, Form 5498, Individual Retirement Arrangement (IRA) Contribution Information and Form W2-G, Statement of Gambling Winnings, will be based on the total combinations of those counts from entries under Section I.B, "Manually Assigned for ISRP."

    2. Entry for 1096 will be based on the CUMULATIVE count of Form 1096, Annual Summary and Transmittal of U.S. Information Returns manually assigned DLN's by the Numbering Function.

    3. Entry for K-1 will be obtained by adding K-1 totals for Form 1041, Form 1065 and Form 1120S as shown under Section I.B, "Manually Assigned for ISRP."

    4. Entry for Foreign Information Returns Processing ("FIRP" ) will be CUMULATIVE count for FIRP documents manually numbered by the Numbering Function.

    5. Entry for "Total" is combination of entries for a through d above.

    6. Entries for "Total Processed to Date" is CUMULATIVE count of documents after entry through ISRP.

3.30.124.4.2.5  (01-01-2011)
Section I.E - Returns shipped to ECC-MTB

  1. Enter the CUMULATIVE count of information returns shipped to ECC-MTB categories specified. These counts may be obtained from Program/Run/Files PCD-03-40, IRP Block Proof Summary and Error Analysis, or PCD-03-44, Balance Forward Listing.

    1. The entry for "1098/1099/5498/W2G/1098" will be based on the total of Cum Good Transactions entries for IRP Program number 44300.

    2. The entry for "K-1" is the count shown for IRP Program number 44380.

    3. The entry for "FIRP (PSPC only)" is the count shown for IRP Program 44320.

3.30.124.4.2.6  (01-01-2011)
Section I.F - Forms Inventory Available for SCRIPS OE From Paper

  1. No entry is required.

3.30.124.4.2.7  (01-01-2011)
Section I.G - Foreign Information Returns (AUSPC and OSPC)

  1. Enter the estimated number of foreign information returns received and sorted. Also check the appropriate box to indicate whether receipts are on schedule or behind. If behind schedule, provide the estimated volume of receipts behind schedule.

  2. Enter the actual number of foreign information returns selected and numbered.

    1. These counts will be maintained by the Numbering Function.

    2. Counts for matchable returns will be maintained by type of return, TIN, no-TIN, IMF and BMF.

    3. Counts for non-matchable returns will be maintained by TIN and No-TIN.

3.30.124.4.2.8  (01-01-2011)
Section I.H - Certificate of Settlement (USGAO Form 39) (PSPC only)

  1. All counts must be actual. Counts are maintained by either the Receipt and Control or Document Perfection function, as local authority directs.

    1. Base/count of USGAO Form 39 payees (not documents) that were held during previous years program for use this year.

    2. IRP Year/count of USGAO Form 39 payees received this year reporting income for current IRP Year, regardless of tolerances.

    3. Subsequent Year/count of USGAO Form 39 payees received this year, reporting income for Subsequent IRP Year, regardless of tolerances.

    4. Total/count of USGAO Form 39 payees received this year.

  2. USGAO Form 39 Processing (Actual)

    1. IRP Selects/count of USGAO Form 39 payees selected for input to IRP. Counts taken after returns analysis and numbering are completed. Count maintained by numbering function. Count includes "Base" records selected.

    2. Non-Matchables/count of USGAO Form 39 payees forwarded to National Office. Count maintained by forwarding function. Count includes "Base" records not selected.

3.30.124.4.2.9  (01-01-2011)
Section I - Correspondence

  1. Letter 1865C, (SC), or Letter 2071SC or (SC) issued (actual).

  2. Letter 1865C, (SC), or Letter 2071SC or (SC) replies received (actual).

  3. Letter 1306C or Letter 2299C or (SC) issued (actual).

  4. Letter 586C or (SC) issued (actual).

  5. Problems resolved by telephone.

  6. Prior year receipts received.

  7. Other correspondence received (with taxpayers - actual).

  8. Letters issued (actual) for missing Schedule K-1 (1041).

  9. Letters issued (actual) for missing Schedule K-1 (1065).

  10. Letters issued (actual) for missing Schedule K-1 (1120S).

  11. Letter 2616C issued (actual).

  12. Q-Notes issued.

3.30.124.5  (01-01-2012)
Submission Processing Miscellaneous Inventory Report - Background

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

  2. Miscellaneous Inventory Reports (MIR) are feeder reports which contain the latest national data available regarding weekly receipts, weekly closures, and closing inventories of various major control systems and other major inventories not under systemic control used within Submission Processing.

  3. The primary purpose of collecting MIR information is to keep management informed of the status of critical inventories within Submission Processing.

  4. MIR Report data received from Submission Processing Centers are combined with select data from National Office Analysts and ECC-MTB each Monday and Tuesday. By COB Thursday, final reports are distributed and electronic spreadsheets are made available for transmission nationwide.

3.30.124.5.1  (01-01-2012)
Submission Processing Miscellaneous Inventory Report - General Reporting Instructions

  1. Transmit the MIR Report on the first work day of each week. The specific data fields to be transmitted are outlined below in Detailed Reporting Procedures.

  2. Transmit the MIR Report no later than close of business. Contact the MIR Analyst if the report will not be available that afternoon.

  3. The report period is weekly, generally through Generalized Mainline Framework (GMF) processing performed Friday night/Saturday morning. If GMF processing is performed on Saturday night/Sunday morning (whether in addition to or in lieu of GMF processing performed Friday night/Saturday morning), the results of that GMF processing will be used.

  4. The inventories to report are from the sources described in the sections below.

    1. When there is deviation from these procedures, note the deviation in the COMMENTS areas when transmitting to the National Office.

    2. Narratives should contain comments on any fluctuations in inventory levels, any differences in sources used for the data, and any other changes that impact on the inventories.

  5. This data, which encompasses several functional areas within the Submission Processing Center, has been consolidated within one spreadsheet. Use the Excel spreadsheet format provided to all Submission Processing Centers.

    1. Use Excel formulas, 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 are green contain formulas and are not for user entry.

    4. Items that turn red with a gray background and blue border indicate that a mathematical or logical inconsistency exists.

  6. Use WS_FTP95LE, or similar software, to send reports. The address is ftp://noel.no.irs.gov/mistle. If for some reason the site is not available, E-mail the report to the MIR Analyst and/or the back-up analyst.

  7. Report all volumes in whole numbers.

  8. Report all money amounts in dollars and cents.

  9. Whenever actual counts are not available use estimates. Whatever estimating methodology is approved for use in the Submission Processing Center can be used. When estimates are used, include an explanation in the COMMENTS areas.

  10. Do not submit the report until all areas have been updated unless first cleared with the MIR Analyst.

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

    1. If you have submitted your file on the transmission due date and notice an error that day, contact the MIR Analyst (WI) Submission Processing Program Management/Process Assurance (PMPA) Branch and resubmit the report.

    2. If you notice an error after the transmission due date and before the national report has been issued, contact the MIR Analyst and resubmit the report.

    3. If you notice an error after the national report has been issued, contact the MIR Analyst (by telephone or e-mail) identifying which data elements as originally reported were wrong and what the correct information is for those elements. You do not need to resubmit the report. However, you do need to make a comment in the MIR the following week regarding the error that you corrected to alert the broader audience that receives the national report.

3.30.124.5.2  (01-01-2011)
Submission Processing Miscellaneous Inventory - Detailed Reporting Instructions

  1. The Submission Processing areas for the Miscellaneous Inventory Report are:

    • Heading

    • Error Resolution System (ERS)

    • Rejects

    • Unpostables

    • Entity

    • Blocks-Out-Of-Balance (BOBS)

    • Service Center Control File (SCCF)

    • Dishonored Check File

    • Excess Collection File

    • Unidentified Remittance

    • Manual Refund

    • Files

    • Return & Income Verification Services (RAIVS)/Income Verification Express Service (IVES)

    • Exempt Organization (EO) Photocopy

    • Amended Returns

    • EP/EO Determination Letter Applications

3.30.124.5.2.1  (01-01-2011)
Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Heading

  1. Spreadsheets are titled Miscellaneous Inventory Report Submission Processing (MIRSP), where "SP" are the first two characters of the Submission Processing Center name, with the exception of Kansas City which will use "KC."

  2. The heading area on the spreadsheet requires Contact Information and telephone number for the primary and back-up individuals who can respond to inquiries regarding the Report.

  3. The week ending date will always be Friday.

    Note:

    The Miscellaneous Inventory 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.


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