3.42.4  IRS for Business Tax Returns (Cont. 2)

3.42.4.7 
Signature Documents for IRS Programs

3.42.4.7.4  (10-01-2013)
Practitioner PIN Option - Form 8879 and Form 8878-A for MeF Programs

  1. The business filer can also choose the Practitioner PIN Option, using the applicable Form 8879 that is retained by the ERO as part of the taxpayers record and is not to be sent to the IRS. The business filer can also choose to authorize the ERO to make electronic funds withdrawals using the Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, which is also retained by the ERO and not sent to the IRS.

  2. The Practitioner PIN Option can not be used by a Large taxpayer or by a taxpayer who is filing through an On-Line Provider. These filers must use the Form 8453 Option as the alternative signature.

  3. The Practitioner PIN Option consists of two PINs - one for the taxpayer and one for the Practitioner.

  4. The taxpayer chooses his own PIN that must be five numeric characters and cannot be all zeros.

  5. The Practitioner PIN is chosen by the ERO and must contain eleven characters. The first 6 characters are the EFIN of the ERO and the next five numeric characters are the EROs choice.

  6. The business taxpayer must decide whether they want to enter their own PIN or whether they want to authorize the ERO to use his selected PIN as the signature.

  7. To give an ERO authorization to sign the return, the taxpayer must use the applicable Form 8879, as follows:

    • Form 8879-C for Form 1120

    • Form 8879-I for Form 1120-F

    • Form 8879-S for Form 1120S

    • Form 8879-EO for Exempt Organization returns

    • Form 8879-PE for Form 1065

    • Form 8879-B for Form 1065-B

    • Form 8879-EX for Form 720, Form 2290 and Form 8849

    • Form 8879-EMP for Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945.

    • Form 8879-F for Form 1041

  8. Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, is used by persons authorized to sign an electronic funds withdrawal and an ERO to use a PIN to authorize an electronic funds withdrawal of the balance on an electronic Form 7004.

  9. Form 8879 and Form 8878-A must not be sent to the IRS. The ERO is required to retain the document as part of the taxpayer's record for 3 years from the due date or IRS received date, whichever is later, unless otherwise notified by the IRS.

  10. For more information about program requirements for MeF Programs review the following publications:

    • Publication 4163, Modernized e-File Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 3112, IRS Application and Participation

3.42.4.7.4.1  (01-01-2010)
Processing Authorization Form 8879 and Form 8878-A for MeF Programs Submitted to IRS in Error

  1. Copies of Form 8879 and Form 8878-A, marked copy or duplicate copy, received by the Service in error, may be destroyed as "classified waste" as they are not required to be filed with the Service.

  2. If an ERO or taxpayer has submitted an original Form 8879 or Form 8878-A to IRS that should have been retained in their file, contact the ERO or taxpayer by telephone or correspondence. Explain the retention requirement and/or arrange to return the forms back to them. It is advisable to contact EROs who submit a significant volume of authorization forms to IRS in error as early in the filing season as possible to minimize future incoming receipts. When appropriate, contact the assigned RPO National Account Manager for assistance.

  3. For more information about program requirements for MeF Programs review Publication 4163, Modernized e-File Information for Authorized IRS e-file Providers for Business Returns and Publication 4164, Modernized e-File Guide for Software Developers and Transmitters.Also review Publication 3112, IRS Application and Participation.

3.42.4.7.5  (10-01-2014)
PIN Registration Process for 94x e-file Programs

  1. This section provides the guidelines and processing steps for handling signature documents for the 941, 944 and 940 e-file Programs.

  2. Beginning Processing Year 2015, 94x MeF filers will be able to use the 94x PIN registration. Form 941 MeF filers will be able to use their 94x PIN starting first quarter 2015. 94x MeF annual returns will be able to use their 94x PIN starting Tax Year 2014. 94x MeF annual returns include Form 940, Form 943, Form 944, and Form 945 series returns.

  3. Reporting Agents are issued a 5 digit PIN used to sign Form 941, Form 944, and Form 940 for their clients with a Form 8655, Reporting Agent Authorization, on record with IRS. Reporting Agents must submit Form 8655 with their Agent's List to the Ogden Accounts Management Center (OAMC) prior to completing their IRS e-file Application.

    Note:

    When the provider option of Reporting Agent is selected in TPDS the system automatically validates the RAF. If not on file the provider option is not allowed.

  4. The Third Party Data Store (TPDS) will automatically issue the 5 digit Reporting Agent PIN once the IRS e-file Application with the provider option RA has completed processing and will automatically issue the RA PIN letter.

  5. The 94x On-Line Filer must purchase software that includes the 94x On-Line PIN Registration process. An Authorized Signer for the business must complete the 94x On-Line PIN Registration which is transmitted to the IRS through a "Third Party Provider."

    Note:

    The 94x PIN Registration is for Legacy filers and beginning Processing Year 2015, 94x MeF filers. Form 941 MeF filers will be able to use their 94x PIN starting first quarter 2015. Other 94x MeF annual returns will be able to use their 94x PIN starting Tax Year 2014.

  6. CDB captures the applicants information so that the designated e-help Desk can begin the approval process for the applicable program(s) by manually setting each customer through the approval cycle using the Customer Management Command.

  7. The CDB will automatically assign a 10 digit PIN to the 94x On-Line Filer only to be used as their signature on their On-Line Form 941, Form 940 and Form 944.

  8. Generate and mail status letters when required.

  9. For more information about program requirements for the 941, 944, and 940 e-file Programs review Publication 3823, Employment Tax e-file System Implementation and User Guide. Also review Publication 3112, IRS Application and Participation.

3.42.4.7.5.1  (10-01-2014)
Processing Electronic 94x On-Line PIN Registration

  1. The PIN Registration Method is used to register filers of Form 940, Form 941 and Form 944 On-Line Program participants.

    Note:

    The 94x PIN Registration is for Legacy filers and beginning Processing Year 2015, 94x MeF filers. Form 941 MeF filers will be able to use their 94x PIN starting first quarter 2015. 94x MeF annual returns will be able to use their 94x PIN starting Tax Year 2014.


    Returns are received in XML format only. The request for the 10 digit PIN is transmitted via an electronic means of submission through a "Third Party Provider." The PIN Registration must be processed within 45 days of receipt.

  2. PIN Registrations are submitted to the designated e-help Desk, and are only accepted from Business Taxpayers filing through a Third Party Provider (Transmitter) for the Form 940, Form 941, and Form 944 On-Line Programs.

  3. Only one PIN is issued per EIN.

  4. PIN Registrations are received via Customer Database (CDB), and are automatically assigned a status of 1 (Applied) at the time the customer profile is initialized. PIN Registrations are only accepted from Business Taxpayers filing through a Third Party Provider (Transmitter) for the 944, 941 and 940 On-Line Programs.

  5. The CDB will automatically assign a PIN to the 94x On-Line Filer for signature purposes. Once all of the information has been entered into the system and approved, generate Letter 3083 with the Statement of Receipt insert that must be returned by the 94x On-Line Filer.

  6. To initiate the process, a clerk in the e-help Desk will logon to EMS - Memphis Production

    1. Click on to CDB TPDS

    2. Click on Customer Management-Customer Database Information will appear.

    3. Using the arrows at the end of each line, change the data in the box, if necessary, to display the following:

      Operation: List customer
      EIN: Leave blank
      File Path: Leave blank
      Status: Applied (Note this is status 1)
      Mode: Test
    4. Click Submit and Wait - A list of new applicants will generate.

    5. Print the Customer Management Form and staple together.

    6. To enable the manipulation of the list, highlight and copy the complete Customer Management List.

    7. Place cursor in A3 and of the Letter of Application (LOA) Template and paste.

    8. Increase the font from Medium to Large for easier reading.

    9. Log out of EMS. (This step is necessary for the Status to change from Status 1 applied to Status 2 pending approval.)

    10. Designated Assistor/clerk will notate the LOA Log Sheet with the count for Total Forms Listed from the bottom of the last page of the Customer Management List. (If any other e-help Desk than the Cincinnati e-help Desk, send an e-mail to the designated person at the Cincinnati e-help Desk of the count for the day.)

  7. Upon the submission of the List New Customer form, the status of the customer is automatically updated from Status 1 (Applied) to Status 2 (Pending Approval). Nap will also change from W (Waiting) to S (Matched).

    1. Logon to EMS-MEM-P (CSC, FSC, KCSC, OSC).

    2. Click on CDB TPDS.

    3. Click on Customer Management.

    4. Change the data in the boxes if necessary to display the following:

      Operation: List new customer
      File Path: Leave blank
    5. Click Submit and Wait - A list will generate of all the filers that were moved to status 2, with the words "Cust Mgmt Complete" at the bottom of the list.

    6. Make sure the volume of Total Forms Listed on the Status 2 list matches the volume listed on the Status 1 list you printed during the Status 1 process.

    7. If the volume is the same as it was on the Status 1 list or the Status 1 list had a greater volume than Status 2 for Total Forms Listed; skip steps 8 through 11, and proceed to step 12. We printed the list in step 5(e) while processing Status 1. If there is no change it is not necessary to reprint here.

    8. If the Total Forms Listedvolume is higher on the Status 2 list, print the list.

    9. Copy and paste the new list into the LOA Template replacing the original and print.

    10. Compare the Status 1 list to the Status 2 list to determine which EINs did not appear on the Status 2 list.

    11. Inform your Lead of the discrepancy.

    12. Update the count on the LOA Log Sheet to reflect the higher number on the Status 2 spreadsheet.

    13. Place the print-outs of the Customer Management Spreadsheet and the LOA Template in the folder created for the day. Place the Customer Management Spreadsheet in front of the LOA Template.

    14. To enable the manipulation of the list copy and paste it into Letter of Application (LOA) Template.

    15. Make folder with date above reports generated on outside of folder and keep folders in date order with all documentation inside folder. Divide the folder into sections labeled Need Letters and Need Faxed. Inside the Need Faxed folder, add a Need Faxed No Data folder or divider. (This folder or divider is placed into the Need Faxed folder to separate the PIN Registrations that were not found on INOLES or ENMOD.

  8. The next step is to validate "Contact" information on the application and this is performed by an e-help Desk assistor Clerk/TE. The title should be appropriate for the type of business entity. You will need to access the customer's entity information on IDRS to determine the type of entity.

  9. Acceptable contacts can be any of the following, if authorized:

    Exception:

    If the contact title is not an approved contact title listed below, determine if there is an indication that the entity is a Tax Exempt or Government Entity. If it is, then treat the contact title as acceptable based on the guidance as provided in IRM 11.3.2, Disclosure of Official Information - Disclosure to Persons with a Material Interest.

    Form Acceptable contact
    Form 1065/Form 1065-B
    • Partner

    • General Partner

    • Limited Partner

    • LLC Member

    • Manager

    • Member

    • Managing Member

    • President

    • Owner (Form 1065 instructions)

    • Tax Matter Partner (TMP) (Form 1065 instructions)

    Form 1120 Family
    • President

    • Vice President

    • Corporate Treasurer/Treasurer

    • Assistant Treasurer

    • Chief Accounting Officer (CAO)

    • Chief Executive Officer (CEO)

    • Chief Financial Officer (CFO)

    • Tax Officer

    • Chief Operating Officer (COO)

    • Corporate Secretary/Secretary

    • Secretary Treasurer

    • * Any Corporate Officer

    • Member

    • Single Member

    • Sole Member

    Form 990 Family
    • President

    • Vice President

    • Treasurer

    • Assistant Treasurer

    • Chief Accounting Officer

    • Tax Officer

    • Chief Operating Officer

    • Chief Executive Officer (CEO)

    • Chief Financial Officer (CFO)

    • * Any Corporate Officer

    • Executive Director/Director

    • Chairman

    • Executive Administrator/Administrator

    • Receiver

    • Trustee

    • Leader of a religious organization (Pastor, assistant to religious leader, Reverend, Priest, Minister, Rabbi, etc.) (Church Only)

    • Chairman

    • Secretary

    • Director of Taxation (IRM 11.3.2.4.5 )

    • Director of Personnel (IRM 11.3.2.4.5)

    • Tax Officer (Form 990 instructions)

    Form 1041
    • Administrator

    • Executor

    • Trustee

    • Fiduciary (Form 1041 instructions)

    Form 941
    • Owner

    • Sole Proprietor

    • Fiduciary (Form 941 instructions)

    • * See asterisk below

    Form 1040
    • Owner

    • Sole Proprietor

    • Member

    • Sole Member

    • Single Member


    * Anyone that is legally authorized to act for or bind the organization.

    Note:

    If dual titles are present and one of them appears on the above matrix, the application should be accepted.

    Note:

    If an Interaction/Incident is sent to the business analyst for a determination on the contact title, and the contact title is not included in the list above and is approved, enter an asterisk in front of the contact title in the CDB to identify the title was approved by the analyst.

  10. Not acceptable contacts, which should be rejected, are as follows:

    • Accountant

    • Accounting Rep

    • Accounting Manager

    • Agent

    • Aide

    • Anything Payroll

    • Attorney or Lawyer (unless it is their own law practice/firm)

    • Authorized Representative or Agent

    • Bookkeeper

    • Business Manager or Advisor

    • CDS Coordinator

    • Consultant

    • CPA (unless it is their own accounting firm)

    • CTO

    • Enrolled Agent (EA)

    • Executor Estate

    • Financial Manager or Advisor

    • HR

    • Husband/Wife or Spouse

    • POA

    • Preparer

    • Reporting Agent (RA)

    • Representative

    • Staff Accountant

    • Third Party Designee

    Note:

    This listing is not all inclusive.


    Review IRM 11.3.2, Disclosure to Persons with Material Interest, tridocs IRM 11.3.2.4.3, Corporations, IRM 11.3.2.4.6, Tax Exempt Organizations, and IRM 21.7.13 , Assigning Employer Identification Numbers (EIN), tridoc IRM 21.7.13.5.2.2, Individuals Authorized to Receive EINs: Corporations.

  11. The validity of the Contact on the application is checked using the following steps.

    1. Logon to EMS

    2. Click on CDB TPDS using the TP941 screen

    3. Click on Taxpayer insert - Click on Display/Modify

    4. Enter EIN

    5. Click on Submit

  12. Verify the contact's title to ensure it reflects the business owner or employee of that business that is legally authorized to sign the return (See list above). It must be a person's name, not a company name, and there cannot be more than one person listed.

    1. To validate contact title first determine the entity's filing requirement by using IDRS CC INOLES and ENMOD, if necessary. Then using the contact title list above, determine if it is a valid contact title.

    2. If the contact name and title are valid, place a check mark on the line for the EIN, under the contact column of the Customer Database List.

    3. If the PIN Registration is invalid, print a copy of the PIN Registration from EMS. This print will be used to complete the Invalid Contact Procedures.

    4. Annotate the Customer Management List with the action taken. If the Contact Name is valid, place a check mark on the line for the EIN, under Contact. If it is not valid, place an R on that line.

    5. Repeat this process for each EIN on the list.

    6. When you completed processing the PIN Registrations, retrieve the EMS print-outs from the printer. Check to verify that you have an EMS print for each PIN Registration that failed validation.

    7. Annotate the print-out with the letter C at the top right corner.

    8. Count the number of R in the column and notate the number at the bottom of the column. Circle the number and enter your initials below.

    9. If you did not complete the columns, draw a line beneath the last item you verified and enter the count and your initials in the right margin.

    10. Place EMS Print-outs in the folder for the day in the Needs Letters folder.

  13. Next, research IDRS to determine the validity of the Names and EIN. If invalid name and EIN combination follow the Validation of the EIN/Name (INOLES) Procedures below.

    1. Verify validity of EIN/Name using INOLES. If not on INOLES, check ENMOD.

      Note:

      The Applicant name transmitted must be valid and match what is on Master File to the extent that it produces the name control displayed on IDRS. If needed, use the BMF Name Control Job Aid 7071-A, which can be found on the Job Aids pagehttp://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/jobaid.toc.htm, as a reference.

    2. If EIN/Name is combination is valid, place a check mark on the line for the EIN, under the INOLES column of the Customer Database List.

    3. If EIN is not on INOLES, Annotate the Customer Management List with a letter D in the column INOLES for the EIN.

    4. Print a copy of the EMS screen. This will be used later to complete the Invalid Name Procedures.

    5. Check ENMOD. If the EIN is not listed on ENMOD, enter "No Data" to the right of the column for the EIN on the Customer Management List.

    6. Repeat this process for each EIN on the List that was not rejected due to an Invalid contact.

    7. Retrieve your prints. Check to verify that you have an EMS print-out for each PIN Registration that failed validation.

    8. Annotate the print by entering an I in the upper right corner. Also notate "No Data" if indicated.

    9. If the PIN Registration was rejected for both Contact and INOLES, annotate by entering C/I on the EMS print. Indicate on the listing by highlighting the EIN that is being rejected for both.

    10. Count the number of D in the column and notate the number at the bottom of the column. Circle the number and enter your initials below.

    11. If you did not complete the columns, draw a line beneath the last item you verified and enter the count and your initials in the right margin.

    12. Place EMS Print-outs in the Need Faxes folder for the day, placing the "No Data" prints in the "No Data" section in the back of the Need Faxes folder.

  14. Through overnight processing, a NAP check will run against CBD TPDS. If CBD TPDS will not let you move the EIN into status 4 "permanently approved" ; check to see if validation field has changed to matched which is a NAP value of "S" . If validation did not change NAP value to "S" , go into "Taxpayer" and update this field from "W" waiting or "L" equals incorrect data.

  15. If EIN and Filer name matches Master File, update filer to status 4 using the following steps:

    1. Logon to EMS.

    2. Click on CDB TPDS

    3. Click on Customer Management

    4. Change the data in the boxes if necessary to display the following:

      Operation: Permanently Approve
      EIN: Enter EIN
      File Path: Leave blank

      Note:

      "Permanently Approve" does not mean that the PIN can never be deactivated.

    5. Click Submit and Wait-you will receive response indicating action was taken.

    6. Annotate list with the action taken, by checking the box under 4 for this EIN.

  16. To generate the Letter 3083 take the following steps:

    1. Logon to EMS.

    2. Go to CDB TPDS.

    3. Click on CBD letters.

    4. Scroll down to select the current date, this will route the letters to the local printer.

    5. Give the printed letters to the Clerical Staff who will then prepare the letters for mailing.

  17. Next step is to move those who meet the criteria for Activation to status 5 Activated.

    1. Logon to EMS.

    2. Click on CDB TPDS.

    3. Click on Customer Management.

    4. Change the data in the boxes if necessary to display the following:

      Operation: Activate Customer
      EIN: Enter EIN
      File Path: Leave blank
      Status: Change to Status 5 Activated
    5. Click Submit and Wait-you will receive a response indicating the action was taken.

    6. Annotate the LOA Status Checklist with the action taken and date.

    7. Maintain the list for later research if needed.

    8. If you worked the entire column, enter your initials at the bottom of the column.

    9. Return the list to the folder. Place in numeric order.

    10. If you completed a portion of the list, draw a line under the last EIN you processed and enter your initials in the right margin.

    11. Return the list to the folder. Place the page on its side to indicate it is incomplete.

3.42.4.7.5.2  (10-01-2014)
Invalid Application Procedures

  1. An application will need to be deleted when there is a validated EIN Name Control mismatch, Invalid EIN or Invalid Contact information. Never delete from the Customer Management List. You must use the EMS Print-out when deleting PIN Registration Applications. If you delete from the Customer Management List and you have failed to print the EMS screenshot, the information cannot be retrieved. Without the EMS print-out the Invalid Application Procedures cannot be performed.

  2. Next, go back into CDB TPDS and delete the EIN.

    1. Logon to EMS

    2. Click on CDB TPDS

    3. Click on Taxpayer

    4. Change data in boxes to display the following:

      Action: Delete
      EIN: Enter invalid EIN
    5. Click Submit

  3. To delete an Invalid EIN/Name Control match follow steps 2 - 5 above.

    1. Fax delete notice to transmitter that explains the attached PIN Registration application has been deleted because the Employer Identification Number (EIN) is invalid. The filer will need to resubmit another application with the correct EIN.

  4. To delete and reject an application with Invalid Contact information, follow steps 2 - 5 above. Then generate Letter 3081 (SC\/CG) advising the customer their application has been rejected. The On-Line Filing Program is for businesses that prepare their own returns and want to file them electronically. An On-Line application is required for participation in the On-Line Filing Program and must be completed with the individual company information. The On-Line application received included information other than the company information in the Contact Name and Title fields. Please correct the information and re-submit your application if you still wish to participate in the On-Line Filing Program.

  5. Send 3081 letters to the Clerical Staff to be prepared for mailing. To prepare the Letter 3081 (SCVCG):

    1. Access your 3081 LTR Reject Template.

    2. Working from the EMS Printouts printed for the applications that failed validation, complete 3081 LTR. Enter:
      The current date
      Company name
      Contact name
      Street Address
      City, State and Zip code
      Contact title
      SEID

    3. Print letter.

    4. On the bottom right of the EMS printout, notate your initials and "Ltr typed" , to indicate letter was prepared.

    5. When you completed working on the reject letters, staple the EMS print-outs for which the letters have been typed together. Annotate the top print in the lower right corner with "Ltr typed" and place in the back of that date's folder.

    6. Return any EMS print-outs for whom the letters were not typed into the Needs Letters Typed section of the folder.

    7. Give the printed letters to the clerk to be stamped and mailed.

  6. For more information about program requirements for the 944, 941 and 940 e-file programs review Publication 3823, Employment Tax e-file System Implementation and User Guide. Also review Publication 3112, IRS Application and Participation.

3.42.4.7.5.3  (10-01-2012)
Authorized Signer Change

  1. If the Authorized Signer changes, the Electronic Filer or On-Line Filer must notify the IRS of the name and title of the new Authorized Signer and request a new PIN no later than 15 days before the filing of another return.

  2. Notification must be faxed or mailed to the Cincinnati e-help Desk on company letterhead and signed by the owner, partner or officer of the business. The letter must include the following:

    • EIN for the business

    • Business name and address

    • The name and title of the person signing the letter must be printed on the letter

    • The name of the previous Authorized Signer and the name, title and phone number of the new Authorized Signer.

  3. Fax number for the Cincinnati e-help Desk is 1-877-477-0569.

  4. Mailing address for the Cincinnati e-help Desk is Internal Revenue Service, Mail Stop 2701G, Cincinnati, OH 45999.

  5. After this notification is received, the IRS will deactivate the current PIN and issue a new PIN to the new Authorized Signer.

  6. Tax examiner in Cincinnati will re-enter the PIN Registration information on EMS CDB with the corrected information and Submit.

3.42.4.7.5.4  (04-10-2013)
e-file PIN Registration Change of Address Requests

  1. e-file PIN Registration Change of Address Requests are handled by the Cincinnati e-help Desk. Letter on company letterhead must be mailed or faxed to Cincinnati containing the following information:

    • EIN

    • Company name

    • Old address

    • New address

    • Contact name

    • Contact title, and

    • Signature of the contact

      Note:

      Advise the customer to add a comment when requesting a copy of the PIN letter.

  2. Fax number for the Cincinnati e-help Desk is 1-877-477-0569.

  3. Mailing address for the Cincinnati e-help Desk is Internal Revenue Service, Mail Stop 2701, Cincinnati, OH 45999.

    Note:

    Inform the taxpayer that the change of address on PIN Registration will not affect the taxpayer's permanent IRS records. To change the address of a taxpayer's permanent records, the taxpayer has to submit Form 8822, Change of Address.

  4. Tax examiner in Cincinnati will update EMS CDB TPDS with the corrected information and Submit.

  5. If it is determined that the PIN has been compromised, refer to IRM 3.42.4.7.5.6, PIN Registration, Compromised/Not Compromised.

3.42.4.7.5.5  (10-01-2013)
e-file PIN Registration Business Name Change

  1. e-file PIN Registration Business Name Change requests are handled by the Cincinnati e-help Desk. Letter on company letterhead must be mailed or faxed to Cincinnati containing the following information:

    1. EIN

    2. Interaction/Incident number

    3. Previous business name

    4. New business name

    5. Contact name and title

    6. Signature of contact

    Note:

    If the name change is reflected in IDRS on INOLES, then a letter is not needed.

  2. Fax number for the Cincinnati e-help Desk is 1-877-477-0569.

  3. Mailing address for the Cincinnati e-help Desk is Internal Revenue Service, Mail Stop 2701, Cincinnati, OH 45999.

  4. If the name change is not on IDRS, inform the taxpayer that this change will not affect the taxpayer's permanent IRS records. To change their business name the taxpayer must write to the address where they file their return. The request to change their business name must be signed by an authorized person. Additionally, partnerships and corporations must include a copy of the Articles of Amendment that were filed with the state that authorized the name change. Refer the taxpayer to Publication 1635, Understanding Your EIN, for more information. For assistance, they may call the Business and Specialty Tax Hotline at 1-800-829-4933.

    Note:

    In some situations a name change may require a new EIN. Refer the taxpayer to Publication 1635, Understanding Your EIN, to help with this determination.

  5. If Interaction is created in a site other than Cincinnati, escalate Incident to Cincinnati Leads. Incident must contain:

    1. Name of contact

    2. Contact's phone number

    3. EIN

    4. If applicable, notation that name change is reflected on IDRS.

  6. Letter received by Cincinnati:

    1. Logon EMS-MEM on CDB TPDS and select Taxpayer

    2. Enter EIN and Submit

    3. Make requested changes to application and print copy of adjusted application

    4. Click Submit

    5. Re-create letter and mail to contact

3.42.4.7.5.6  (10-01-2013)
PIN Registration, Compromised/Not Compromised

  1. A 94x On-Line Filer PIN can be considered compromised when it is being used by an unauthorized user who is not listed on the Customer Database PIN application. Regardless of IRS discovery or customer notification and advertent or inadvertent user; the e-help Desk will take corrective action to protect the integrity of the PIN.

    Note:

    If the contact title is not an approved contact title listed in IRM 3.42.4.7.5.1, determine if there is an indication that the entity is Tax Exempt or a Government Entity. If there is, then treat the contact title as acceptable based on guidance provided in IRM 11.3.2, Disclosure to Persons with a Material Interest.

  2. When taking a call regarding the PIN, verify you are speaking with the contact person on the PIN Registration on the CDB. Before taking steps to reissue or activate a PIN ensure address is correct on the CDB.

    Note:

    The only individual that is authorized to request an existing PIN to be issued or reissued is the current contact on the PIN Registration Application.

    1. If a caller is not the contact person, ask the caller how they are affiliated with the company. If the caller states they are the owner, partner, or officer of the business and they are authorized to sign for the company, the assistor may acknowledge that a PIN registration exists after following authentication probes in IRM 3.42.7.13.4.4 for on-line filers. The PIN is owned by the individual contact on the application, not the company. It can only be disclosed to the contact listed on the application.

      Note:

      PIN should never be given over the phone.

    2. If the caller thinks the application needs to be updated for any reason, refer to the following IRM references as appropriate, IRM 3.42.4.7.5.3, Authorized Signer Change, IRM 3.42.4.7.5.4, Address Change, and/or IRM 3.42.4.7.5.5, Business Name Change.

  3. To determine if the PIN is compromised or not, follow the chart below:

    If and Then
    the PIN was never received/issued it has been less than 10 business days the PIN is not compromised.
    1. Assistor will check EMS/CDB to verify a PIN is in status 5 and Mode is Production.

    2. Verify the contact and address on record.

    3. Inform the customer the letter is in the mail.

    PIN is in status 4 and more than 5 days open refer Interaction/Incident to Cincinnati
    Mode is other than Production open refer Interaction/Incident to EMS Level 2
    it has been more than 10 business days since the PIN was issued and the address is correct the PIN is not compromised.
    1. Verify the contact and address on record

    2. Reissue letter per IRM 3.42.4.7.5.6 (4) or (5) below

    it has been more than 10 days since the PIN was issued and the address is incorrect the PIN is compromised.
    1. Verify the contact and address on record

    2. Follow IRM 3.42.4.7.5.6 (8) below

    the PIN was previously received the authorized contact does not currently have access to their PIN
    1. Ask the caller if they believe the PIN was compromised

    2. If the authorized contact states the PIN is not compromised, reissue PIN letter per IRM 3.42.4.7.5.6 (4) or (5) below

    3. If the authorized contact states the PIN is compromised and the address on the application is current, follow IRM 3.42.4.7.5.6 (8) below

    an official of the company calls states the person currently listed as the contact on the application is no longer with the company or authorized to use the PIN
    1. Ask the caller if they want to change the contact on the application

    2. If yes, the PIN is not compromised. Follow IRM 3.42.4.7.5.3, Authorized Signer change

    3. If no, PIN is compromised. Delete the application.

    an official of the company calls and states an unauthorized individual applied for a PIN without their knowledge they received the PIN the PIN is not compromised.
    Determine if the caller:
    • would like the PIN deleted, or

    • would like to initiate and authorized signer changes per IRM 3.42.4.7.5.3

    the unauthorized third party received the PIN the PIN is compromised.
    Determine if the caller:
    • would like the PIN deactivated and a new PIN issued, or

    • would they just want to delete the PIN

    they do not know who received the PIN the PIN is compromised.
    Determine if the caller:
    • would like the PIN deactivated and a new PIN issued, or

    • would they just want to delete the PIN

    A third party calls has been issued a PIN in error Advise the caller they are not authorized and request an authorized representative call. Since the caller is not authorized close Interaction/Incident.

    Note:

    Follow disclosure guidelines, IRM 3.42.10.4, Disclosure and IRS e-file Application, if information indicates that disclosure occurred due to the compromised 94x PIN.

  4. If the call is received at any site other than Atlanta, Cincinnati or Ogden and the PIN needs to be reissued, an Incident should be created and then escalated to the Cincinnati/Ogden Lead I as the provider option. The Incident must include:

    1. Company EIN

    2. Name of the business applying for the PIN

    3. Name and phone number of the contact person

    4. Fax number of the contact, if the contact person requests the PIN 94x On-Line Registration Letter to be faxed

      Note:

      Do not offer to fax PIN Registration Letter. The PIN Registration Letter should only be faxed at the customer's request.

  5. Atlanta, Cincinnati, or Ogden e-help Desk will reissue the Letter 3083 accordingly.

  6. Atlanta, Cincinnati, or Ogden e-help Desk will remind the caller that the Statement of Receipt accompanying the Letter 3083 must be signed and returned to the Cincinnati site within 10 days.

  7. The Cincinnati e-help Desk receives compromised PIN Registration letters faxed to 1-877-477-0569. The letters must be submitted on company letterhead and contain the following :

    • Company's EIN

    • Company name

    • Contact name

    • Contact title

    • Phone number

    • Reason that customer believes PIN was compromised

    • The letter must be signed and dated by a principal with the company (owner, officer, partner, etc.). The signer’s name and title must be typed on the letter below the signature.

    • If there was a change of address the letter must also include the old address and the new address

      Note:

      If the fax is not received within 24 hours of the receipt of the Interaction, contact the customer.

  8. Customer calls to e-help Desk not located in Cincinnati, advise the customer to send a fax to Cincinnati as outlined above in IRM 3.42.4.7.5.6(7), create an Incident and escalate to the Cincinnati Leads Provider Group. The Incident must include:

    • Company EIN

    • Name of the business applying for the PIN

    • Name and phone number of the contact person

    • Reason it is believed the PIN is compromised

  9. The Cincinnati e-help Desk will determine if the 94x PIN is compromised and take corrective actions accordingly.

    1. Authenticate the caller

    2. Establish caller's relationship with the company

    3. Update Interaction/Incident with caller’s name, position with business and explanation stated for why the 94x PIN has been compromised

    4. 94x PINs found to be compromised require the following corrective actions:

      If Then
      PIN is compromised
      1. Delete current PIN Registration.

      2. Issue a new PIN on the customers’ request. To do this the tax examiner will re-insert PIN Registration so a new PIN can be issued.

      3. Advise caller it can take up to 45 days to process the 94x PIN registration.

      4. Inform the applicant of the new 94x PIN by mailing an acceptance Letter. Advise the caller they must sign and return the Statement of Receipt within 10 days

3.42.4.7.5.7  (04-10-2013)
Contact on Statement of Receipt

  1. If the assistor or clerk notices that the Contact on the Statement of Receipt is a person other than the person identified on the name line, notify the lead for determination. Lead should contact the applicant using the telephone number listed on the application. Perform Authentication following IRM 3.42.7.13.4 and AA e-help Desk Job Aid.

    If it is determined that the contact person is: then
    correct proceed with processing
    not correct and the error was inadvertent advise the caller of proper procedures and delete the application
    not correct and the error was advertent advise the caller of proper procedures and delete the application. Follow procedures in IRM 3.42.10.4, Disclosure and IRS e-file Application

3.42.4.7.5.8  (10-01-2013)
Undeliverable PIN Registration Letters

  1. When an undeliverable 94x PIN Registration letter is received by the e-help Desk in Cincinnati, they will update the PIN Registration in Customer Database (CDB) by entering *U in the address field. Do not delete the address information. Place the *U in the first two positions of the address field.

  2. After the information has been entered the letter can be destroyed as classified waste.

  3. When an assistor receives a call requesting the status of the PIN registration, they should follow normal authentication procedures. If a 94x PIN registration contains the *U in the address field, follow IRM 3.42.4.7.5.4, e-file PIN Registration Change of Address Requests.

3.42.4.8  (01-01-2009)
Processing Business IRS e-file Applications and Enrollment Forms

  1. Tax Examiners and Systems Administrators will use multiple systems to complete the IRS e-file application process for Business e-file returns. This section provides processing guidelines to assist the e-help Operation with verifying Trading Partner transmissions, receipts, and acknowledgments for Business e-file Programs.

3.42.4.8.1  (01-01-2009)
e-help Desk Web Interface System

  1. Tax Examiners and Systems Administrators will use the e-help Desk Web Interface System to verify Trading Partner transmissions, receipts, and acknowledgments for Business e-file Programs through utilization of the e-help Support System (EHSS). Use this application to verify transmissions and acknowledgment files between EMS and other IRS servers.

  2. Do not use this system to create EMS trouble tickets. The EMS trouble ticket application is now obsolete.

  3. Tax Examiners should use the EMS Help Desk Web Interface Tax Examiner or EMS Trading Partner Users’ Manual located at http://serp.enterprise.irs.gov/databases/portals.dr/epss/ems.dr/epss_ems_toc.htm to help complete the following activities:

    1. Obtain return reports

    2. Re-hang Acknowledgment Files

    3. Look at the log of transmissions

  4. The process of synchronization incorporates the use of scripts to duplicate and transfer records in the master data base to ECC-MEM. The synchronization is an automated process and instructions are found in the EMS Help Desk Web Interface Tax Examiner or EMS Trading Partner Users’ Manual.

  5. Tax Examiners and System Administrators should log into EMS via the EMS e-help Web Interface System to complete the PIN Registration Process. The PIN Registration information is input into the Customer Data Base.

3.42.4.8.2  (10-01-2010)
EHSS CRM (Customer Relationship Management) Application

  1. The "e-help Support System" is available for use as a support tracking tool. This application provides a customer's contact history with the e-help Operation, with each call, fax, e-mail, etc. received. This information is captured in what is known as an "Interaction/Incident" .

3.42.4.8.3  (10-11-2011)
Form 8655 Reporting Agent Authorization

  1. Form 8655, Reporting Agent Authorization, is used by a Taxpayer to designate a Reporting Agent to prepare, sign and file specific Federal returns, electronically. The form is primarily used in conjunction with the following electronically filed returns:

    • Form 941, Employer's QUARTERLY Federal Tax Returns

    • Form 944, Employer's ANNUAL Federal Tax Returns

    • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Returns

    Form 8655 is also used for making Federal tax payments and Federal tax deposits.

  2. Form 8655 grants the Reporting Agent different authorities, as indicated on the form when originally submitted. For clarification of Reporting Agent authorization, see IRM 21.3.9.3, Authorizations (Form 8655).

  3. A Reporting Agent ("Agent" ), is an accounting service, franchiser, bank, service bureau, or other entity authorized by its client to prepare, sign and file Form 944, Form 941 and Form 940, electronically. Reporting Agents also make Federal tax payments and submit Federal tax deposit information and Federal tax payment information electronically for the taxes reported on the following forms:

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

    • Form 941, Employer's QUARTERLY Federal Tax Return

    • Form 944, Employer's ANNUAL Federal Tax Return

    • Form 943, Employer's Annual Tax Return for Agricultural Employees

    • Form 945, Annual Return of Withheld Federal Income Tax

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

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-C, U.S. Income Tax Return for Cooperative Associations

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

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

    • Form CT-1, Employer's Annual Railroad Retirement Tax Return

  4. Tax Examiners should advise applicants a separate authorization, Form 8655, must be submitted for each Taxpayer on the Reporting Agent's List and the list must contain each Taxpayer's Employer Identification Number (EIN).

  5. Advise participants to mail all Forms 8655, with the Reporting Agent's Listings to the following Ogden address:

    Internal Revenue Service
    Accounts Management Campus
    MS 6748 RAF Team
    1973 North Rulon White Blvd.
    Ogden, Utah 84404

  6. Filers can also fax the Form 8655 to (801) 620-4142.

  7. Form 8655 is:

    • Submitted by Reporting Agents for each client

    • Authorization for the Reporting Agent to receive correspondence

    • Applicable to paper and electronic returns and Federal Tax Deposits (FTDs)/payments via the Electronic Federal Tax Payment System (EFTPS)

    • Stored on Reporting Agent File (RAF) data base

    • Effective for the quarter the Agent notifies IRS that the employer is added

    • In effect until revoked by the Taxpayer, terminated in writing from the Reporting Agent, or terminated by the Internal Revenue Service

    • Used to terminate a Reporting Agent Authorization by signing with another service provider

  8. Tax Examiners and Taxpayer Service Representatives (TSRs) should honor all requests from a Reporting Agent for information or adjustments to an account for which the Taxpayer has given authorization. Check the Reporting Agent File (RAF) to determine if the Reporting Agent Authorization:

    • Is current

    • Applies to the filing period for the return in question

    • Gives authority to receive correspondence

  9. Accept any authorized instrument which clearly contains the same information required to be provided on Form 8655 as a valid authorization.

  10. TPDS has information to determine if an authorization is present before completing the IRS e-file application approval process.

    Note:

    Validity of RAF is done automatically through TPDS.

  11. When dealing with a third party, check the Centralized Authorization File (CAF) and the Reporting Agent File (RAF) before corresponding. Refer to the following:

    • Form 2848, Power of Attorney, also referred to as "POA"

    • Form 8821, Tax Information Authorization, also referred to as "TIA"

    • Form 8655, Reporting Agent Authorization, also referred to as "RAA"

  12. Form 8655 does not affect any aspect of POA/TIA forms.

3.42.4.8.4  (10-11-2011)
Completing RAF Processing

  1. For complete RAF processing instructions for Form 8655, review IRM 21.3.9, Processing Reporting Agents File Authorizations.

  2. Research the RAF data base which contains all authorizations for Reporting Agents and their clients. If there is any question about the status of a Reporting Agent, this file will provide information about their clients and whether or not they are authorized to receive copies of correspondence.

  3. If the Taxpayer has authorized the Reporting Agent to receive copies of correspondence, set an indicator at Master File. This information is used by Notices Processing Unit to send correspondence to both the Reporting Agent and the Taxpayer.

  4. Research the Federal Tax Deposit Codes found on the entity records for the taxpayer to determine Reporting Agent Authorizations on file. For more information, see IRM 3.42.4.4.2.3.

  5. Authorizations granted by Form 8655 apply to returns filed by paper and electronically and for Federal Tax Deposits (FTDs). Form 8655 does not affect any aspect of POA/TIA forms which offer wider, more general authorizations.

  6. For additional processing information review IRM 21.3.9, Processing Reporting Agents File (RAF) Authorizations.

3.42.4.8.5  (10-12-2010)
Maintaining Interaction/Incident

  1. Maintain Interaction/Incident, as required in IRM 3.42.7.4 (1), Introduction to the e-help Support System. All contacts require an Interaction/Incident.

  2. Refer to IRM 3.42.7.5, Interaction Details, for how to create and document the Interaction/Incident.

  3. Andover e-help Desk must complete the following actions before generating the approval letter:

    1. Validate the Form 8655 information on RAF

    2. Add comments to the TPDS and use the EHSS Application to update the taxpayer's Interaction/Incident, if applicable

3.42.4.9  (10-01-2013)
Receiving and Controlling e-file and MeF Test Transmissions

  1. This section provides the general guidelines for the Testing Process used for the e-file and MeF business programs. The e-help Manager must ensure all duties regarding Receiving and Controlling Test Transmissions are performed correctly and all the test transmissions received are reviewed for completeness. Site Coordinators, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. All electronic filing applicants planning to develop software and/or transmit return data directly to the IRS, must complete the testing process using the assigned test ETIN before the IRS will accept them into IRS e-file.

  3. e-file and MeF participants should notify e-help Operations at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an Interaction/Incident must be opened and transferred to the correct site.

  4. Advise prospective participants of the following information, as applicable:

    • A test transmission must be submitted for compatibility testing as required by the applicable revenue procedure. These test transmissions should be received well in advance of the return due date.

    • Test data must be transmitted on the same medium that will be used when transmitting live data.

    • Participants must complete applicable testing to ensure the returns they transmit are formatted according to IRS specifications.

    • Test transmissions must be in the same blocking configuration format that will be used for live production.

    • Software Developers must complete testing of software to ensure the software meets the specifications provided by IRS.

    • Reporting Agents that transmit returns must begin testing after receiving the validated Reporting Agent’s List.

    • When ready to begin testing, the prospective participant must contact the Processing Campus.

    • The transmission of a test file does not constitute filing of a tax return. The test only ensures the participant knows how to use the software packages.

    • A successfully completed test transmission is required for all forms and schedules they intend to file.

    • Participants must complete and submit a questionnaire indicating their software limitations.

  5. If an Applicant's test file fails to meet the evaluation criteria, the Applicant must transmit a new test file on Legacy or EMS within 15 days of the Service's notification of the failure or they must contact the e-help Desk to make other arrangements.

    Note:

    After 15 days the test file will fall off the system and the applicant will need to repeat steps.

  6. For a list of applicable Revenue Procedures and other reference materials, see IRM 3.42.4.1.2.

3.42.4.9.1  (10-01-2013)
Electronic Specifications and General e-file and MeF Testing Due Date Information

  1. Applicable Electronic Specifications must be followed by participants in order to complete a successful transmission test. Advise filers of the business publications with file specifications and program criteria, as follows:

    • Publication 1437, Procedures for 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts

    • Publication 1438, File Specifications, Validation Criteria, & Record Layouts for the Form 1041 e-file Program, U. S. Income Tax Return for Estates and Trusts

    • Publication 3823, Employment Tax e-file System Implementation and User Guide

    • Publication 4163, MeF Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, MeF Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File Test Package (Business Submissions)

  2. Testing Due Dates are determined by the type of return that will be filed. The following subsections contain the applicable testing due dates by e-file and MeF Program.

  3. Advise electronic filers required to test of the following:

    • To submit test transmissions by the dates specified in the applicable revenue procedure

    • To notify the e-help Operation when the electronic filer is ready to test

    • To expect notification of any changes to testing due dates

  4. Advise Software Developers of the following:

    • When software packages and communication systems are used by more than one Transmitter, they need to pass an assurance test only once a year

    • Their systems must provide the same software capabilities to all the users

    • Once communication systems and software packages have tested successfully, they may then be used by all accepted participants

  5. See the chart below to determine when to request a replacement transmission or when to disapprove an application.

    e-file Test Transmissions
    If Then
    Unacceptable test transmission request replacement
    Still unacceptable after 30 days application must be disapproved
  6. If the e-help Manager can determine that the electronic filer has a reasonable explanation for the delay in responding to the request for a replacement file, the approval process may continue without duplicating steps already completed.

3.42.4.9.2  (10-01-2012)
94x e-file Program Acceptance Testing System (ATS) Transmissions

  1. Acceptance Testing System (ATS) Transmissions for 944, 941 e-file, including 941 On-Line Filing:

    • Are not limited - the 94x XML Schema design does not limit the number of returns in a transmission file

    • Should be completed using return data created following the most current information on the 94x XML Programs, which include the latest XML Schemas, Schema Mapping Documents, and Publication 3823 (User Guide)

    • May contain any combination of at least 5 self prepared test scenarios for each return types; however, the PIN Registration must be filed separately

    • Must contain at least one out of 5 PIN Registrations with an ampersand (&) in the company name line

  2. For 941, 944, and 940 e-file Programs, Software Developers should use their own self prepared test scenarios for each return type to be filed. Software Developers/transmitters are not required to test every year. They only have to retest when there have been major changes to the Form 940, Form 941 or Form 944. The form that has the actual changes is the only form that will be tested if they file all three forms.

  3. See Publication 3823 for 941, 944, and 940 specific details. Also visit the IRS web site at www.irs.gov/efile for more information.

  4. Acceptance Testing System (ATS) Transmissions for 940 e-file and 940 On-Line Programs

    • Are not limited - the 94x XML Schema design does not limit the number of returns in a transmission file

    • Should be completed using self prepared test scenarios as "test data"

  5. Form 941, 944, and 940 e-file participants should notify the e-help Operations at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an Interaction/Incident must be opened and transferred to the correct site.

3.42.4.9.2.1  (10-01-2012)
941, 944 and 940 e-file Testing Due Dates

  1. Advise all Form 941 filers they must transmit a successful test transmission by the test due dates preceding the corresponding quarter due dates as indicated in the chart below.

    941 e-file Test Due Dates
    If Form 941 Quarter Ends Then Test File Due Date =
    March 31st April 10th
    June 30th July 10th
    September 30th October 10th
    December 31st January 10th
  2. Subsequent test files may be transmitted at any time except during the months of May, August, November and February, unless granted an exception by the e-help Manager or e-help Operation.

  3. Advise all Form 944 and Form 940 e-filers that they must transmit a successful test transmission prior to the return due date.

  4. If a Form 941, Form 944 and Form 940 prospective filer has not completed testing by the testing completion date or before the end of the quarter/year for which the forms will be filed, notify the e-file applicant, informing him/her to file returns on paper in order to meet the filing due date.

3.42.4.9.3  (10-01-2014)
MeF Assurance Testing System (ATS) and Communications Testing Criteria and Dates

  1. This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer to Publication 4164, Modernized e-File Guide for Software Developers and Transmitters. All Software Developers are required to perform MeF System testing. For processing year 2014, MeF System Assurance Testing begins November 3, 2014.

    Note:

    For all MeF Programs, it is strongly recommended that software developers use the ATS system to retest when there are schema changes (minor or major).

  2. Electronic specifications for testing criteria for all MeF Business Returns can be found in Publication 5078, Modernized e-File Test Package (Business Submissions). Test scenarios will be posted to the irs.gov website.

  3. All Transmitters must perform a Communications Test and be accepted. No further communications testing is required when additional forms are added to MeF and you are not required to test each year. IRS allows two means of transmission for MeF: Internet Filing Application (IFA) and Application to Application (A2A). Communications Testing with approved software begins anytime after November 3, 2014.

    • If the transmitter will be sending submissions through IFA, the transmitter must perform the communications test through IFA.

    • If the transmitter will be sending submissions through A2A, the transmitter must perform the communications test through A2A.

    • If the transmitter will be sending submissions through both portals, the transmitter must perform the communications test through IFA and A2A.


    A Software Developer who will not transmit need not perform a communications test. All forms, schedules, or binary/PDF attachments are not required to be supported for a communications test.

  4. Prior to testing, all Software Developers and Transmitters must receive through the application process the following:

    • Electronic Transmitter Identification Number (ETIN)

    • Electronic Filer Identification Number (EFIN)

    • Password

    The password is an eight digit alpha/numeric password that is used for testing and production.

  5. All MeF System participants should notify the e-help Operation at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an Interaction/Incident must be opened and transferred to the correct site.

3.42.4.9.4  (10-01-2014)
Software Identification (ID) Number

  1. The Software Identification (ID) number assigned to tax preparation packages will be an eight digit number given during testing. The Software ID number is generated in the Third Party Data Store (TPDS) by e-help Desk. The format of the number is "YYNNNNNN." The "YY" is the two digit tax year for which the product is being developed. For example, during testing of software to be used for processing year 2015, the two digit year will be "14" for Tax Year 2014.

  2. Each software package receives its own ID number. Once the software packages have passed, the Site Coordinator will verify the appropriate updates are included on TPDS, the e-help Acceptance Testing Spreadsheet, and the appropriate Acceptance Letter template via EHSS email has been sent.

  3. 2. The e-help Acceptance Testing Spreadsheet should include the following information:

    • EHSS case number

    • Company Name

    • Software Package Name

    • Software Package ID Number (SIN)

    • Testing passed date

3.42.4.9.5  (10-01-2014)
Receipt of the Initial e-file Test Transmission for Form 94x

  1. The e-help Manager will complete the following actions, upon receipt of the initial e-file test transmission from the applicant:

    1. Assign a Tax Examiner to handle and resolve all problems, throughout the testing, until the applicant is accepted. This can be done by state, district, ETIN, etc.

    2. Assign a Back-up Tax Examiner in case the primary is not available, to ensure continuity in communicating with the applicant.

    3. Maintain a list of Tax Examiner assignments for easy reference.

    4. Contact the applicant and advise of the name and telephone number for the assigned Tax Examiner and Back-up Tax Examiner.

    5. Assure the applicant of available assistance at any time for any problems they may have.

  2. IRS automatically accepts the software the Transmitter will use to create and transmit returns, once testing has been successfully completed.

  3. Use the client/participant's list to pull the folders of the applicants who will not be required to test with the IRS.

  4. Take processing history prints and data dumps off EMS-MEM for 94x returns to the designated person for final acceptance.

    Note:

    MeF returns are worked off EUP electronically.

3.42.4.9.5.1  (10-01-2014)
Accepted Business Legacy e-file Test Transmissions

  1. Complete the review of the test transmissions and provide feedback to the applicant of any errors encountered in the transmission. Advise applicant to correct any errors before retransmitting the test file. For details on receiving a transmission and correcting e-file problems, see IRM 3.42.4.10, Communicating and Correcting.

  2. Review of EFS output for accuracy ensures electronic returns are processed correctly. Review the following IRM sections for additional details:

    • IRM 3.42.4.16.

    • IRM 3.42.4.17.

  3. Issue an e-mail via EHSS and the Interaction/Incident granting official acceptance into the e-file program for IRS e-file Programs (Form 94x) once testing is successfully completed. Acceptance for the Form 94x Program could be valid for multiple tax years. The Form 94x Program tests only if there are major schema changes. A software ID is issued only when the 94x software is approved and is being sold to other companies. A software ID is not needed if the software is for in-house use only.

  4. Additionally, generate a production Access Code/Userid/Password and send it to the electronic filer (Transmitter/Software Developer) as applicable, in a letter with security guidelines.

  5. Change the Transmitter’s Access Code to a production Access Code and set the test/production indicator to the test/production indicator "P" in the Third Party Data Store (TPDS).

    Note:

    A Software Developer will always stay in test mode.

  6. Annotate the date of acceptance and the date the e-mail was sent to the applicant in the Interaction/Incident and software developer folder. Ensure the letter was generated and sent to the participant through an Interaction/Incident for the IRS e-file Programs (Form 94x).

3.42.4.9.5.2  (01-01-2010)
Handling Unacceptable Legacy e-file Test Transmissions

  1. Advise Providers that IRS monitors performance and counsels participants accepted into the electronic filing programs.

  2. Providers must follow the applicable IRS e-file Program guidelines regarding sending in returns and transmissions in an acceptable manner.

  3. Requesting Replacement Transmissions - If an unacceptable transmission is submitted, request a replacement transmission. If no acceptable transmission is received at least one month before the return due date, advise the participant a paper return must be submitted no later than the return due date.

  4. Previously Submitted Accepted Transmissions - If a current electronic filer submits a bad transmission but has submitted acceptable transmissions in the past and has made no equipment or format change, request a replacement transmission or paper returns be submitted within 30 days. If filer is a Reporting Agent, the Reporting Agent must be notified.

  5. If the subsequent transmission is unacceptable, process the paper returns (if available) and notify the electronic filer. The electronic filer must submit a test transmission prior to the next filing period. The guidelines in item (2) above must also be followed.

  6. Paper Returns Not Required - Do not request paper returns unless:

    • no acceptable test transmission is received prior to the return due date, or

    • the replacement transmission is unacceptable.

    Note:

    If paper returns are requested and processed, consider them as timely filed.

  7. Need for Paper Return - In instances where a current electronic filer has made equipment changes but failed to submit a test transmission prior to filing tax data, and problems occur, request that paper returns be filed within 30 days. If received, consider the paper returns as timely filed. Advise this filer a test transmission must be submitted prior to the filer's next filing. If no test transmission is received a second time, revoke the electronic filer's privilege to file these returns electronically. However, if the electronic filer submits a test prior to the next filing, the guidelines in (2) and (3) above apply.

  8. Failure to Comply - If the electronic filer has failed to comply with the applicable revenue procedure requirement to submit a test transmission in compatible format and problems result, do not request a replacement transmission. Under these circumstances, paper returns must be filed, and the filer (including Reporting Agents) must reapply for electronic reporting. As of 2003, other than sending in paper returns, there is no other option.

  9. Applications for Magnetic Media Programs are no longer being accepted by the IRS.

  10. If the e-help Manager determined that the potential e-file participant had a reasonable explanation for the delay, the approval process may continue without duplicating steps already completed.

3.42.4.10  (10-01-2012)
Communicating and Correcting e-file and MeF Problems

  1. This section provides guidelines for Tax Examiners, regarding communicating and correcting problems in processing of IRS e-file applications, testing requirements and returns.

  2. Use e-help Support System (EHSS) to provide support to IRS external customers. To log into the system, a User ID and Password are required. Complete an OnLine 5081 Application to get a User ID and Password. Review IRM 3.42.7, e-help Desk, for complete guidelines.

  3. Tax Examiners assigned to handle the processing of the electronic Test transmissions should complete the following actions:

    1. Call the applicant and give them your name and phone number.

    2. Let applicants know that you will be their contact at the e-help Desk during the testing process.

    3. Ensure the applicant understands that you are there to help with any problem they have and that they can call you any time.

    4. Explain that if you are not there, they may leave you a message or they may call the backup person who has also been assigned.

  4. Tax Examiner's time spent to help the tester varies as follows:

    • Time needed to help applicants will be different based on what is required by the applicant.

    • Experienced applicants may need very little help.

    • Less experienced or new applicants may want you to go over every error step-by-step.

  5. Tax Examiners should try to get participants to correct their own errors as much as possible.

  6. Tax Examiners should complete the following actions:

    1. Call the contact person listed on the application for clarification of all Worklist items.

    2. Generate a status letter to advise the applicant of the issues that need to be resolved, if two telephone calls have been unsuccessful, one in the morning and one in the afternoon.

    3. Request the applicant to provide the information needed to complete the application. Worklist items remain on the system as assigned to the employee until completed.

  7. Tax Examiners should adhere to the following:

    1. List all Worklist items on the data base if the application is incomplete.

    2. Work all Worklist items until completed. If the applicant does not provide the missing or corrected information for the application, he or she cannot participate in the Electronic Filing Program.

    3. Enter or update the information from the application which will be stored in the TPDS, if the application is complete.

    4. Ensure all Worklist items are closed on the system, when finished.

  8. Tax Examiners should complete the following actions once the signed and completed application is received:

    1. Include the applicant's name on the mailing list and send out the appropriate procedures, file specifications, and record layouts as required by the applicable program. The mailing list is also used to ensure that the applicants are included in dissemination of any updates to the applicable documents.

    2. Generate an acknowledgment letter, prepared at the e-help Desk, to the applicant.

    3. Maintain a record of all the phone calls to each applicant via the EHSS via the applicant's Interaction/Incident. Any time you are unable to obtain the needed information to return a call timely, inform the applicant of the status and reason for delay.

    4. Keep a record any time an applicant indicates there has been a change to the information we have previously recorded. Ensure the database has been updated via the EHSS, and via the applicant's Interaction/Incident.

  9. The Lead Tax Examiner will review the records to determine recurring problems.

3.42.4.10.1  (10-01-2013)
Use of Fax and Signature Stamps in Taxpayer Submissions

  1. In May 2003, the Tax Administration Council (TAC) approved the expanded use of faxes for receiving information and documents from taxpayers and practitioners in circumstances where contact with the taxpayer has been made and documented, and faxed signatures are legally sufficient. On September 23, 2011, a revision to the IRS’s fax policy was announced by the Deputy Commissioner for Services and Enforcement relating the consents to assess additional tax and closing agreements.

3.42.4.11  (01-01-2009)
Handling Incomplete e-file Application

  1. There are several actions required to handle the receipt of incomplete e-file application. Review IRM 3.42.10, Authorized IRS e-file Providers for instructions on completing the required actions.

3.42.4.12  (10-01-2012)
IRS e-file Application Approval Process

  1. This section provides guidelines for completing the IRS e-file Application Approval Process. All EPSS e-help Desks can handle enrollment forms for any e-file and/or MeF Program.

  2. Before approving participation in the Business e-file Programs, all applications must be fully processed.

    Note:

    This means that the RAF must be reviewed to ensure the Reporting Agent information is present before generating the approval letter. If the Reporting Agent information is missing or not correct, notify the OSPC RAF Unit so the RAF can be updated.

  3. Ensure testing has been successfully completed, as applicable by:

    • Transmitters

    • Reporting Agents (that transmit returns only)

    • IRS Financial Agents

    • Software Developers

  4. 94x On-Line Filers filing through a third party Transmitter are not required to test,

  5. The 94x On-Line Filer must sign and return the 94x On-Line Filer Statement of Receipt from the 3083 Security Letter, indicating the receipt, the responsibility for the proper use, and the safeguarding of the 94x On-Line Filer PIN that was received to sign all 94x e-filed returns.

  6. Federal Agencies filing via EFTPS for Federal Agencies do not need to test.

  7. Electronic Return Originators filing via the Employment Tax e-file System do not need to test. EROs filing via the Employment Tax e-file System are filing using a Third Party Provider that did complete testing.

  8. Any approval remains in effect unless the electronic filer:

    • Fails to comply with the requirements set forth in the Revenue Procedure, and/or

    • Is suspended from the Business e-file Programs

  9. Review IRM 3.42.10, Authorized IRS e-file Providers, for instructions on completing the required actions for the IRS e-file Application Process.

3.42.4.12.1  (01-28-2011)
e-file Approval for Software Developers

  1. Approval for a Software Developer as an electronic filer:

    1. Establishes only that the electronic test transmissions are formatted properly and may be processed by the Service,

    2. Is not an endorsement by the Service of either the software or the quality of services provided by the Software Developer, and

    3. Does not entitle the Software Developer to electronically file electronic forms unless the developer also applies and is accepted into the electronic filing programs as an ERO, Reporting Agent and/or a Transmitter.

3.42.4.12.2  (10-01-2014)
Suspension From IRS e-file Programs

  1. This section provides guidelines for the e-help Desk related to suspension of participants from IRS e-file Programs. It also describes the rights of the participant and the rights of the IRS to assess penalties.

  2. All decisions on revocation or denial of filing privileges must be documented within the Interaction/Incident and the e-file participant must be notified in writing of the decision. The letter should reference the following points:

    • The governing Revenue Procedure

    • Indication of acceptance of a specific tax return, (if applicable)

    • Reason for revocation or denial of filing privilege with specific section of revenue procedure which was not fulfilled satisfactorily, (if applicable)

    • Name and telephone number of the e-help Manager

  3. The letter should also be prepared for the signature of the Submission Processing Campus Director, if the permission to file is revoked or denied.

  4. The e-help Manager, as applicable, should notify the SPEC Territory Manager whether or not the participant is to stay in the program.

  5. If the participant is to remain in the program:

    1. Caution the participant , and

    2. Maintain documentation in the Interaction/Incident

    When the participant is removed or suspended from the program,

    1. Telephone the participant explaining that he or she can no longer file electronically with the Service.

    2. Confirm the removal or suspension by issuing a letter signed by the Director, EPSS within 3 working days.

    3. Immediately inform the SPEC Territory Manager of the removal or suspension.

  6. The Service reserves the right to deny or suspend an Electronic Filer from the Electronic Filing Programs for violation of the governing revenue procedures.

  7. Some of the general reasons for suspension are as follows:

    • Submission of returns for which the service did not receive authorization

    • Transmission format deterioration

    • Cumulation of unacceptable error rate

    • Violation of advertising standards

    • Preparation of returns using unethical practices

    • Misrepresentation of tax return information on the return

    • Submission of untimely, incomplete, illegible, altered or unapproved applicable forms such as the enrollment form, signature document, etc.

    • Demonstration of conduct that adversely reflects on the electronic filing programs

    • Failure to comply with request for missing information

    • Significant complaints about performance as an Electronic Filer

    • Conviction of any criminal offence under the revenue laws of the United States or of a state or other political subdivision

    • Review other reasons to deny participation in Publication 3112, IRS e-file Application and Participation

  8. A participant who is suspended has the right to an administrative review of the suspension. The participant should send the request for administrative review to the Office of Appeals to the address located on the letter.

  9. ERO Administrative reviews go to Appeals if the office that imposed the sanction affirms its own decision. See Publication 3112, page 32.

  10. IRS counsels suspended participants about the requirements for reinstatement into the electronic filing programs.

    Note:

    This section only covered general information. For specific details and complete guidance about suspension from electronic filing, refer to Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities and any other applicable revenue procedures for the electronic filing program used. Also review Publication 3112, IRS e-file Application and Participation.

3.42.4.13  (01-01-2010)
e-file Requirements for Penalties and Waiver Procedures

  1. This section provides a brief description of applicable IRS Treasury Regulations and penalties regarding IRS e-file and provides procedures for granting or denying waiver requests.

3.42.4.13.1  (01-01-2009)
Penalties

  1. Penalties are assessed as specified in the Treasury Regulations.

  2. Rules for assessment of penalties for disclosure or use of information by preparers of the returns are specified in Treasury Regulations 301.7216-1, -2, and -3.

  3. Civil penalties are detailed in IRC Section 6713 and IRC Section 7216.

  4. A definition of who is a preparer (and therefore subject to most preparer penalties) is given in the Treasury Regulation 301.7701-15. However, for purposes of penalties under IRC Sections 6713 and 7216, the definition of preparer provided by Treasury Regulation 301.7216-1(b)(2) applies.

3.42.4.13.2  (01-01-2010)
Penalty Policy Statement 20–1

  1. The Service will design, administer, and evaluate penalty programs on the basis of whether they most efficiently encourage compliant conduct. The Policy Statement can be found in IRM 1.2.20.1.1, Policy Statement 20-1 (Formerly P–1–18).

  2. In accordance with this Policy Statement, the IRS administers a penalty system that is designed to:

    1. Ensure consistency

    2. Ensure accuracy of results in light of the facts and the law

    3. Provide methods for the Taxpayer to have his or her interests heard and considered

    4. Require impartiality and a commitment to achieving the correct decision

    5. Allow for prompt reversal of initial determinations when sufficient information has been presented to indicate that the penalty is not appropriate

    6. Ensure that penalties are used for their proper purpose and not as bargaining points in the development or processing of cases

  3. Penalties support the Service's mission only if they enhance voluntary compliance. This is accomplished by:

    1. Helping Taxpayers understand that compliant conduct is appropriate and that non-compliant conduct is not

    2. Deterring non-compliance by imposing costs on it

    3. Establishing the fairness of the tax system by justly penalizing the non-compliant Taxpayer

  4. The Service maintains an ongoing effort to develop, monitor, and revise programs designed to assist Taxpayers in complying with legal requirements and, thus, in avoiding penalties.

  5. To ensure consistency, the Service prescribes and uses a single set of guidelines set out within IRM 20.1, Penalty Handbook, which will be followed by all operational and processing functions.

  6. Prior to implementation, changes to the Penalty Handbook must be reviewed for consistency with Service policy and approved by the Office of Penalty Administration.

  7. The Service collects statistical and demographic information to evaluate penalties and penalty administration and how they relate to the goal of voluntary compliance.

  8. The Service continually evaluates the impact of the penalty program on compliance and recommends changes when the statutes or administration of penalties are not effectively promoting voluntary compliance.

  9. For additional information review the applicable program publications.

3.42.4.13.3  (10-01-2013)
Certain Corporations and Tax Exempt Organizations Waiver Procedures

  1. For Form 1120 (series) and Form 990 (series) MeF waiver information, review the following:

    • Treasury Regulation Sections 301.6011-5, and 301.6033-4, requiring certain corporations and tax exempt organizations to e-file returns.

    Treasury Regulation Sections 301.6011-5, and 301.6033-4 provide the applicable dates for implementation based on the entity’s taxable year ending date. They also provide how an entity’s assets are determined and how the methods for determining if the requirement for the 250 returns threshold is met. These regulations also provide hardship waiver information.

  2. Corporations and tax exempt entities with total assets exceeding $10 million that are also required to file over 250 returns per calendar year with IRS are required to file their annual return electronically. The determination of whether a corporation is required to file at least 250 returns is made by aggregating all returns (regardless of type) that the entity is required to file over the calendar year. Examples include income tax returns, returns required under IRC Section 6033, information returns, excise tax returns and employment tax returns. Final regulations provide for waiver of the requirement to file electronically if the corporation or exempt organization can establish undue financial hardship or hardship due to technology issues preventing the corporation or tax exempt entity from filing their returns electronically. See Notice 2010–13.

  3. To request a waiver, the corporation or tax exempt entity must file a written request containing the following information:

    1. A notation at the top of the request stating, in large letters, "Form 1120 (series) e-file or Form 990 (series) e-file Waiver Request"

    2. The name, federal tax identification number, and mailing address of the entity

    3. The type of form for which the waiver is requested

    4. The taxable year for which the waiver is requested (A waiver request can only be for a specific tax period. Acceptance of a waiver does not waive the requirement for future tax periods)

    5. The value of the entity’s total assets at the end of the taxable year as reported on the entity’s Form 1120 (series) or Form 990 (series)

    The Waiver Request must include a detailed statement which lists all of the following:

    1. the steps the filer has taken in an attempt to meet its requirement to timely file its return electronically,

    2. why the steps were unsuccessful,

    3. the undue hardship that would result by complying with the electronic filing requirement, including any incremental costs to the filer of complying with the electronic filing requirement. Incremental costs are those costs that are above and beyond the costs to file on paper. The incremental costs must be supported by a detailed computation. The detailed computation must include a schedule detailing the costs to file on paper and the costs to file electronically.

    4. the steps the filer will take to assure its ability to file future returns electronically.

    A statement (signed by an officer authorized to sign the return, as defined in IRC Section 6062, Signing of corporation returns) indicating:

    1. "Under penalties of perjury, I declare that the information contained in this waiver request is true, correct and complete to the best of my knowledge and belief."

    2. Contact name, phone number and e-mail address.

      Note:

      IRC Section 6062 only applies to the signing of corporate income tax returns.

  4. Requests from the tax advisor/preparer of corporate and tax exempt entities must be accompanied by a valid power of attorney.

  5. The corporation and tax exempt entity is encouraged to file the waiver request at least 45 days prior to the due date of the return, including extensions.

  6. To obtain the waiver, the filer must show:

    1. The nature and severity of problems and efforts to correct in a timely fashion

    2. The timely and consistent effort(s) exercised by responsible officials within the organization to monitor problems and execute corrective action

    3. The efforts undertaken by the filer to meet filing obligations, including but not limited to contracting out to third parties, and/or filing the returns on paper to meet the due date

    4. The steps the filer has taken and will take to enable it to file electronically in future years

    If the filer is claiming undue financial hardship, detailed computations of the incremental cost to file electronically above and beyond the costs to file on paper must be attached, including the following:

    1. Detailed descriptions of filer’s efforts to develop self-prepared electronic media, if any

    2. Detailed descriptions of filer’s attempts to contract out electronic filing, if any

    3. Detailed estimated costs for either self preparing or contracting out electronic filing compared to their estimate of the cost for filing on paper

  7. A waiver MAY be granted if:

    1. The software vendor used by the taxpayer is unable to produce the software needed to e-file any return or schedule within two months before due date of the year for which the return is to be filed, determined without extensions

    2. The taxpayer discovers significant flaws in either the developer's software program or its own self-developed software during the first three months of the year in which the return is to be filed that prevent the taxpayer from filing

    3. The taxpayer after significant testing determines the need to switch software vendors in order to comply with the e-filing mandate and is unable to do so to file timely

    4. The filer attempted to contract out the electronic filing, and the incremental cost was prohibitive. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Incremental costs are those costs that are above and beyond the costs to file on paper.

    In considering whether to grant the hardship waiver, research whether the filer received a waiver in a prior year,

    1. If the filer received a waiver in a prior year, the filer must provide information concerning why the steps it proposed to take in the prior year did not enable it to electronically file in the current year.

    2. Waivers granted due to undue hardship will be determined on a case-by-case basis and not ordinarily be established for any subsequent year.

  8. Within 30 days after receipt of the waiver request, send Letter 4069C (or equivalent local letter) to the corporation and/or tax exempt entity either approving or denying the request for waiver. The entities may not appeal a denial of a waiver request.

  9. If a waiver is granted, input TC 971 with Action Code 322 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been approved. Include appropriate selective paragraph(s) instructing the organization to file their paper return by the return due date (or extended due date) in order to avoid failure to file penalties.

  10. If the waiver is NOT granted, input TC 971 with action 323 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been denied and reason for denial. Include appropriate selective paragraph(s) instructing the organization to file their return electronically by the return due date (or extended due date) in order to avoid failure to file penalties.

  11. If the waiver request is accompanied by a power of attorney (POA), forward the POA to the CAF unit asking them to input the POA information into the CAF.

  12. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1120/Form 1120-F /Form 1120S MeF Returns:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.42.4.13.4  (10-01-2013)
Form 1065 MeF Penalties and Waiver Information

  1. Advise Form 1065 e-filers of Failure To File (FTF) Electronically Penalties. IRC Section 6011(e)(2) requires partnerships with more than 100 partners (Schedules K-1 (Form 1065)) to file their returns on magnetic media (electronically as prescribed by the Commissioner of the Internal Revenue Service). Treasury Regulations 301.6011-3(c), 301.6721-1(a)(1) and 301.6721-1(a)(2)(ii), provide for a penalty to be assessed for partnerships that meet the requirement and fail to file their return electronically for tax years ending December 31, 2000 and subsequent years. For returns due before 1/1/2011, the penalty is $50.00 per partner (Schedule K-1) over 100 filed on paper. For returns due on or after 1/1/2011, the penalty is $100 per partner over 100. (See IRM 20.1.2.4)

  2. Advise parties involved in the transmission of electronic filing of Form 1065 returns that they may be liable for failure to file penalties due to the following:

    • Missing information on the return

    • Incomplete information on the return

    • Unsigned signature forms

  3. Advise partnerships, based on the number of partners, they may incur a penalty for not using the correct method for filing the return.

  4. Advise Form 1065e-filers of Waiver Information. Section 301.6011-3(b) of Treasury regulations which permits the IRS Commissioner to waive the electronic filing requirement if a partnership demonstrates that a hardship would result if it were required to file its return electronically.

  5. Advise Form 1065 filers (Partnerships) needing to request a waiver of the mandatory electronic filing requirement to submit a written request in the manner prescribed by the Ogden e-help Desk. For complete guidelines regarding the waiver request requirements or removal of a penalty charged for not filing electronically, refer to IRM 21.7.4.4.2.8.1, Partnerships with More Than 100 Partners. The e-help Desk should be contacted at the toll free number, 1-866-255-0654 for additional instructions and if they have questions regarding the waiver. All written waiver requests should be mailed to:

    Ogden e-help Desk West
    e-file Team, Stop 1056

    Ogden, UT 84201

  6. To request a waiver, the taxpayer must submit a written request. Review the waiver to determine if sufficient documentation has been provided. Refer to IRM 21.7.4.4.2.8.1.2 (2) for a list of information required. If additional information is needed to substantiate a request for the waiver, send Letter 4118C, using paragraph L to request the missing information. If no response is received within 45 days, deny the waiver.

  7. Check prior year activity to determine if the taxpayer requested a waiver in a prior year. If approved, consider whether or not the same circumstances are mentioned in the request. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1065/Form 1065-B MeF returns:

    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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3.42.4.14  (10-01-2014)
Handling e-file Inquiries

  1. This section provides the applicable points of contact for handling inquiries relating to electronic filing. It also describes the appropriate procedures for handling inquiries received by Field Office Operations.

  2. Each IRS Field Office Operations has a Coordinator and/or others assigned, to answer questions from the public, as applicable.

  3. When handling inquiries, IRS has found that the reference or use of the term "tax practitioner" or "practitioner" to mean every 3rd party representative external to IRS is confusing to external contacts. As a result of this, to reduce the confusion IRS will use the term "tax professional" in all future correspondence or other written material and when speaking to tax professionals.

  4. Advise participants who need to resolve account related issues that involve the electronic return to call the Business and Speciality Tax Line toll free telephone number, 1-800-829-4933.

  5. Advise callers that they may write to the following addresses or call other numbers listed below to receive assistance, as appropriate:

    Handling e-file Inquiries
    Point of Contact Center Subject Telephone Number
    Andover and Austin e-help Desks IRS e-file Application Process and Processing Questions 1 (866) 255-0654
    Cincinnati and Ogden e-help Desks MeF ETEC Program Questions
    1 (866) 255-0654
    Atlanta, Cincinnati and Ogden e-help Desk PIN Registration Questions 1 (866) 255-0654
    Cincinnati and Ogden e-help Desks 94x e-file Program Questions 1 (866) 255-0654
    Cincinnati and Ogden e-help Desks Form 1120, Form 1120-F, Form 1120S, Form 7004, Form 990, Form 1041 and Form 1065 Electronic Filing Program Questions 1 (866) 255-0654
    Enterprise Computing Center at Martinsburg (ECC-MTB) Filing Information Returns Electronically
    (FIRE) Program
    1 (866) 455-7438
    Addresses for e-file Inquiries when Responding in Writing
    e-help Desk Campus Location Mailing Addresses
    Andover e-help Desk
    Internal Revenue Service
    Andover e-help Desk Planning and Analysis Staff
    310 Lowell Street
    Andover, MA 01812
    Austin e-help Desk Internal Revenue Service
    Stop 6380 AUSC
    P. O. Box 1231
    Austin, TX 78767-1231

    or

    Internal Revenue Service
    Stop 6380 AUSC
    3651 S. IH 35
    Austin, TX 78741
    Cincinnati e-help Desk Internal Revenue Service
    Cincinnati e-help Desk
    201 W. Rivercenter Blvd
    Covington, KY 41012
    Attn.: e-help Operation, Stop 2701
    Ogden e-help Desk Internal Revenue Service
    Stop 1056
    1973 N. Rulon White Blvd
    Ogden, UT 84404
    Enterprise Computing Center at Martinsburg (ECC-MTB) Internal Revenue Service
    Enterprise Computing Center at Martinsburg
    Technical Support Operation (TSO)
    250 Murall Drive
    Kearneysville, WV 25430
  6. Advise filers to call the Business and Specialty Tax Line at 1-800-829-4933 for inquiries regarding Business Electronic Payments. Calls will be handled by Taxpayer Service Representatives (TSRs) and others, as appropriate, at local Taxpayer Assistance Centers. The Taxpayer Assistance Centers will answer the following type of inquiries from taxpayers, IRS Agents, Federal Agencies, software vendors, foreign governments, representatives, Congressional offices, and others, as appropriate, according to IRM 21, Customer Service Manual:

    1. Federal Tax Deposits

    2. Electronic Funds Withdrawals

    3. Credit/Debit Card payments

  7. Coordinators also respond to inquiries that could not be answered by Customer Service Representatives.

  8. When a request regarding the status of an electronically filed return is received at the Submission Processing Campus from a Field Office Operation, the Submission Processing Campus must complete either the following actions within 48 hours:

    • Confirm receipt of the return

    • Provide the status of the return to the Field Office Operations Coordinator

  9. Territory Offices must complete the following actions:

    1. Require Customer Service Representatives to answer procedural questions concerning electronic filing programs, products and services offered.

    2. Require Customer Service Representatives to contact their Electronic Filing Coordinator if they cannot resolve a problem regarding electronic filed returns.

    3. Notify the applicable governing site about the information obtained from the Customer Service Representative, regarding unresolved electronic filing inquiries. This will facilitate the applicable governing site's awareness of Taxpayer inquiries.

  10. Territory Managers will complete the following actions:

    1. Contact the Electronic Filing Project Manager at the appropriate Submission Processing Campus to resolve any problems.

    2. Notify the applicable governing site of all requests submitted, permitting Territory Offices to be aware of any situations they may need to address later.

  11. Territory Offices must complete the following actions as required:

    1. Reject or suspend electronic filing program participants who have violated governing procedures based on recommendations from the applicable governing site or the Submission Processing Campus.

    2. Notify Andover e-help Desk site when rejection and suspension letters are to be issued.

    3. Perform compliance functions.

3.42.4.14.1  (10-01-2014)
Previously Accepted e-file Applicants

  1. e-help Desk Assistors must complete the following action:

    • When a previously accepted e-file applicant contacts the Service to request participation in IRS e-file, advise the applicant that he or she does not need to submit an application unless the information previously provided has changed. Advise them to call the e-help Desk site to let IRS know of any changes.

      Note:

      If the EFIN has not been used in 2 years or there was a sanction or suspension or revocation has taken place, the applicant may need to reapply.

  2. The e-help Operation must update the data base as required below, when the applicant notifies IRS about changes.

    1. Record all telephone conversations with applicants regarding application data into the applicant's Interaction/Incident, using the EHSS.

    2. Maintain the information in the applicant's Interaction/Incident by referencing each contact with the applicant.

3.42.4.14.2  (10-11-2011)
Receiving e-file Addition or Deletion Lists

  1. If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both the magnetic tape and the paper Reporting Agent’s List is the same as for the initial listing submission, except the list or file type is designated as "delete" .

  2. The RAF Unit will record the validated list accounts by date and Agent in Entity Control.

  3. A Reporting Agent does not always know at the time the return is filed for an employer that it is the final return. When the determination is made that the previous transmission contained the final return, IRS must be notified by the Agent or employer in writing or via the toll free number, 1-800-829-4933.

3.42.4.15  (01-01-2009)
Submission Processing Campus Live Processing of e-file and MeF Returns

  1. Electronically transmitted return data is received in "several" different e-help Desk sites for the Business e-file and MeF Programs. This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

  2. Once the application is received and testing is completed, participants are ready to file "live" electronic returns.

  3. The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

  4. Tax Examiners must:

    1. Analyze the Acknowledgment Report for Reject Codes

    2. Research the Reject Codes in the file specifications

    3. Notate any remarks in the taxpayer's Interaction/Incident on EHSS

    4. Document all contacts in the EHSS Interaction/Incident

    5. Track Acknowledgment Reports through the Interaction/Incident on EHSS

    6. Monitor the Applicant's Interaction/Incident on EHSS

    7. Advise Management of any electronic filing participants who may need warning letters regarding their non-compliance with IRS procedures

3.42.4.15.1  (01-01-2009)
Other e-file Live Processing Responsibilities

  1. The following actions are those of the EPSS Manager and e-help Operation, as applicable. The titles or functional areas may differ depending on the e-help Desk.

  2. Ensure the following processing steps for all programs are completed by the Operations Branch or other designated functional area:

    1. Schedule computer runs for all returns processing,

    2. Run the Validation Program, Code and Edit Program and the Acknowledgment Program,

    3. Create separate output files containing Schedules K-1 and the applicable parent Form 1041 with associated forms and schedules for subsequent loading onto the local area TRDB,

    4. Report problems to the appropriate project coordinator concerning electronic filing,

    5. Produce and provide the specified program reports to the Electronic Filing Unit or ELF Processing Support Section, and

    6. Maintain system audit trails and data control printouts according to standard IRM.

  3. Ensure availability of vendor User Guides, Computer Operator Handbooks (COH) and any local System Operation Procedures (SOP) for additional information.

3.42.4.15.2  (01-01-2009)
Business e-file and MeF Processing

  1. Business e-file returns are electronically transmitted either:

    • via the Internet using terminal emulation software which supports Secure Socket Layer (SSL) 3.0 with Telnet/S (this is not a web-based system) through the IRS Common Communications Gateway (CCG), or

    • using a dedicated/leased line and encrypted router both of which are purchased and installed in the IRS computing center by the transmitter.

  2. The EMS is located at ECC-MTB and ECC-MEM. Refer to EMS e-help Web Interface Manual located at http://serp.enterprise.irs.gov/databases/portals.dr/epss/ems.dr/epss_ems_toc.htm for additional EMS processing information.

  3. MeF returns flow into the MeF System through the Internet from the internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure). The MeF System is located at ECC-MTB.

  4. The following actions are those of the e-help Manager, e-help Operation and/or Electronic Filing Support Group, as applicable.

    Note:

    MeF returns are not processed on Unisys; therefore, some of the actions in this section may not be applicable to MeF returns.

    1. Advise Providers to call 1-866-255-0654 to reach the e-help Desk to schedule an electronic transmission session, as applicable. Contact the e-help Desk for Excise Form 720, Form 2290 and Form 8849; Form 944 and Form 941 (Employment Tax) Programs; and Form 940 (Unemployment Tax) Programs; Form 1041 (Fiduciary Returns); Form 1065 (Partnership Returns); Form 1120 (Corporate Returns); and Form 990 (Exempt Organization Returns). The caller is directed to a person who can assist them based on the prompt they choose when dialing the number. If the caller chooses the wrong prompt, the caller can be transferred or an Interaction/Incident can be created and routed to the correct person.

    2. Provide the Provider the authorized telephone number to call to connect to the modem for the e-help Desk site that should receive his/her transmitted returns, as applicable.

    3. Advise the Provider he/she must telephone the applicable e-help Desk site on the scheduled day and time.

    4. Once the Provider makes contact as scheduled, authenticate the filer. Advise the filer to place a data transmission call, and a return transmission session will commence. Data transmission costs will be borne by the transmitter.

    5. Continue to poll the Provider for returns during the session until the final record is sent. After receiving the final record of the session, the IRS Submission Processing Campus modem will be disconnected.

    6. Store the data received by the EMS and/or MeF System at the Submission Processing Campus then process the return in the same manner as other returns received directly from participants.

3.42.4.15.3  (01-01-2009)
Processing Schedule K-1 for e-file and MeF Programs

  1. SPC Managers, as applicable, must ensure the following actions are completed:

    Note:

    MeF returns are not processed on Unisys; therefore, some of the actions in this section may not be applicable to MeF returns.

    • Verify Schedule K-1 counts to determine that the total transmitted matches the total on the associated summary record.

    • Verify the EIN to substantiate whether it is the same on the Schedule K-1 and on the parent return.

    • Verify additional entity data and some numeric fields have been added for verification.

    • Reject the return and the Schedule K-1, if there is a mismatch. Advise the Transmitter to correct the error(s) and retransmit the return, including the Schedule K-1.

  2. When the return is accepted by the Validation Program, it will be processed and the Unisys will produce two tapes:

    • Accepted returns

    • Schedule K-1 plus statement records (preceded by page 1 of the corresponding parent return)

    Note:

    Schedule K-1 selected data is input into the IRP system via GMF.

  3. When the return is accepted into the system, a tape which includes the Schedule K-1 will be loaded to the TRDB.

3.42.4.15.4  (10-01-2013)
Processing Return and Entity Data for e-file and MeF Programs

  1. The e-help Managers and e-help Desk, as applicable, must complete the following actions during the application or return process advising the filer that:

    • Entity data about the returns that are going to be filed electronically must be transmitted correctly.

    • Entity information should be transmitted on the same medium that is used when transmitting the returns.

    • They transmit the information based on the format provided in the applicable program procedures.

    • This information is used to verify IRS entity data.

    • They have an authorized representative contact the Business and Specialty Tax Line, 1–800–829–4933, if verification of entity or filing requirement information is needed.

    For additional Disclosure guidelines review, the following:

    • IRM 21.1.3, Operational Guidelines Overview

    • IRM 11.3, Disclosure of Official Information

    • IRM 3.42.7.13, Standardized Telephone Procedures

  2. The entity data for MeF is validated against the NAP files residing on MeF.

  3. Reasons information would not match are:

    1. Account has not been established on Master File

    2. EIN is incorrect

    3. Name Control is incorrect

    4. Filing requirement is not established or correct

  4. EROs must try to fix any entity reject problems that occur. If the ERO cannot resolve the problems, an authorized representative should contact the Business and Specialty Tax Line, 1–800–829–4933, and an assigned Tax Examiner will review entities that are identified as mismatched and notify the authorized parties of any corrections that must be made, as applicable.

  5. Since December 20, 2000, services rendered to a federally-recognized Indian Tribal Government (or its political subdivision) are exempt from the FUTA (Federal Unemployment Tax Act) tax, subject to the tribe's compliance with applicable state law.

3.42.4.15.5  (10-01-2010)
Extensions to File for e-file and MeF Programs

  1. Certain business electronic filers may apply for an "Extension to File" the return. If an extension is requested, advise the participant to indicate on the return record that they applied for an extension. Returns processed after April 15th, or the designated due date, will require entry of a specific processing date by the Computer Operator.

  2. Employment Tax Returns are not given an automatic extension to file due to a disaster or emergency. An extension is granted based on a case by case process by IRS, in response to the taxpayer's statement giving a reasonable cause for the delinquency.

  3. The Employment Tax e-file System will allow "late returns" to be "accepted" through April 30th via the following programs:

    • 940 e-file Program (XML format)

    • 940 On-Line Program (XML format)

    • 944 e-file Program (XML format)

    • 944 On-Line Program (XML format)

    Note:

    Filing late returns may result in having penalties assessed.

    Note:

    Prior years cannot be filed for the above forms.

  4. Late returns are accepted for users of the 941 e-file Program (XML format) for the current quarter and 4 prior quarters.

  5. Form 8868, Application for Extension of Time to File an Exempt Organization Return, both Parts I and II, are accepted through the MeF System.

  6. Use Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns for the following:

    • Form 1120 , Form 1120S , Form 1120–F , Form 1065, Form 1065-B, Form 1041 and Form 1120-POL

    • Form 2758 , Form 8736 and Form 8800 for forms listed on Extensions through MeF

  7. If attachments are required to identify the Taxpayer's presence in a presidentially declared disaster area, a paper return must be filed. Returns filed late for any reason must be filed on paper, except for MeF returns. For MeF returns the return may be filed electronically with attachments scanned and attached to the file.

  8. Disaster Contingency: In the case of a nationwide system failure due to a disaster, contact the RPO Director for e-file Provider Program Management, SE:RPO:EP, immediately.

  9. For further instructions on disaster recovery, see IRM 25.16, Disaster Assistance and Emergency Relief.

  10. Review IDRS for the following extension indicators for the applicable programs:

    Extension Indicators for Business e-file
    Form Extension Extension Indicator
    Form 720 MeF ETEC No Extensions allowed Not applicable
    940 e-file Programs 10 Day Extension allowed As applicable, based on Deposit Rule
    941 e-file Programs 10 Day Extension allowed As applicable, based on Deposit Rule
    944 e-file Programs 10 Day Extension allowed As applicable, based on Deposit Rule
    Form 990 MeF Family of Programs Form 8868 and
    Form 7004 (Form 1120-POL only)

    Note:

    Extensions are not valid for Form 990-N

    Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1041e-file Program Form 7004 (Automatic 5 Month Extension) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1065 and Form 1065-B MeF Programs Form 7004 (Automatic 5 Month Extension for Form 1065 and 6 Month Extension for Form 1065-B) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1120, Form 1120-F and Form 1120S MeF Programs Form 7004 (Automatic 6 Month Extension) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 2290 MeF ETEC Extensions allowed - May file for a 6 Month extension by filing a written request prior to the due date of the return. If an extension of time is needed to pay the tax, the request must be written under a separate request. See Page 3 of Form 2290 instructions. Internal customers should contact Centralized Excise Operations to verify an extension has been approved.
    Form 8849 MeF ETEC No extensions allowed Not applicable

3.42.4.15.6  (10-01-2014)
Receipt and Processing Time Limitations for e-file and MeF Programs

  1. The Submission Processing Campus must acknowledge arrival of an electronically transmitted file for Business Tax Returns within "48 hours of receipt" .

  2. The Submission Processing Campus must confirm arrival of an electronically transmitted file for Business Tax Returns resubmitted on paper within "10 days of receipt" .

  3. Verify the Reporting Agent's List, schedule MGT runs and review run control reports. Within "90 days of receipt" of the data, return the Reporting Agent's information.

  4. When specification changes are made in the revenue procedures, and the revenue procedures specifically require a compatibility test from current Reporting Agents, the Reporting Agents are required to submit a test transmission no later than two months prior to the return's filing date. See Publication 3112, IRS e-file Application and Participation.

  5. The normal BMF pipeline time limits will be followed for processing the returns which appear on the Error Resolution System.

3.42.4.15.7  (01-01-2010)
Requesting e-file Replacement Files

  1. The e-help Manager, as applicable, should request e-file retransmissions of files under the following conditions:

    • A transmission file contains an unacceptable proportion of errors and is rejected

    • An electronic transmission causes a processing interruption (an abnormal termination of a program run caused by the electronic data submitted)

    • An entire transmission has been rejected

  2. Determine if a file contains an "unacceptable " proportion of errors, or if the file is "incompatible," if so, notify the electronic filer of the problems involved.

  3. Advise the electronic filer to correct errors and retransmit the return(s) on the same calendar day.

  4. If the electronic filer chooses not to have the previously rejected return(s) retransmitted, or if the return(s) still cannot be accepted for processing, advise the filer to file a paper return.

  5. Advise the filer the paper returns must be filed by the later of the due date of the return or within the (time frames referenced below in Paragraph 9) of the rejection or notice that the return cannot be retransmitted. Advise filer to attach an explanation as to why the return is being filed after the due date.

  6. If necessary, relief of Program Completion Date (PCD) for these returns should be requested through the National Office. Returns should be considered timely filed if the subsequent file(s) is also unacceptable.

  7. If it is determined that there is a reasonable explanation for the delay in returning requested missing information, continue the approval process without duplicating steps already completed.

  8. In all cases, the deadlines mentioned are the maximum times allowed for submission of replacement files. Filers are encouraged to submit initial and replacement files well in advance of the return due date. However, decisions to revoke or deny filing privileges are based on the time limits.

  9. Advise participants of the following:

    1. 5 calendar days are allowed to retransmit Form 944/Form 941/Form 940, Form 1041 and Form 7004 files when electronically filed returns were transmitted timely, but the returns rejected.

    2. 10 calendar days are allowed to retransmit MeF files when electronically filed returns were transmitted timely, but the returns rejected. To be considered timely, the rejected return must be accepted by the later of the due date of the return or 10 calendar days after the date the Service gave notification the return was rejected.

      Note:

      If a return was transmitted timely and the EIN failed to validate due to an XML error, the return will not automatically receive the 10 day grace period (look-back). For Form 990, a Reasonable Cause (RC) Explanation can be attached with the electronic return. For the Form 1120 Family or Form 1065/Form 1065-B, the participant should mail the letter of RC and the Reject Acknowledgement to the office where they would have sent a paper return if not a mandated filer.

    3. Participants must contact the appropriate e-help Desk for information when the acknowledgment report is not received within 24 hours of transmission.

    4. No actions are required of the participant when returns are processed late due to IRS computer problems, or when an acknowledgment report has been created but not sent to the participant as required.

    5. A paper return must be prepared and mailed directly to the appropriate Submission Processing Campus, if IRS cannot process an electronic return. For a paper return to be considered timely filed, it must be postmarked by the later of the due date of the return (including extensions) or 10 calendar days after the date of notification that the return was rejected. Attach to the paper return an explanation for being late, a copy of the reject notification, and a brief history of actions taken to correct the electronic return.

3.42.4.15.8  (01-01-2009)
Handling and Disposing of Paper Returns Received by e-help Desk

  1. An e-file return that rejected and was retransmitted as a Paper return received by the e-help Desk will continue to be processed.

  2. The e-help Desk must ensure the following actions are completed:

    1. Release the paper returns into the pipeline for processing only when necessary

    2. Forward computer-generated facsimiles to the Files function to be filed, as all other returns

3.42.4.16  (01-01-2009)
Detecting Legacy e-file EMS and EFS Transmission Problems

  1. This section describes how to detect Legacy "EMS and EFS Transmission Problems" and how to resolve them.

  2. TRANA, TRANB and RECAP Records are not the same for the different business e-file programs.

  3. Electronic transmission errors can be received through front end processors. Front-end transmission errors are received from the EMS through the Enterprise Computing Center at Memphis (ECC-MEM) for the Form 1041 e-file Program.

  4. Errors in transmission can be corrected by using the information in Publication 1438, File Specifications, Validation Criteria and Record Layouts for the 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts.

  5. Tax Examiners should complete the following actions:

    1. Refer the participant to the page number in the applicable publication and explain the information, if necessary

    2. Begin the transmission review at the TRANA Record

    3. Ensure that each field contains the correct data through and including the RECAP Record

  6. Review ensures that the participant can meet the requirements of the applicable specifications.

  7. Reviewing a Transmission - The following is a list of some of the things to watch for:

    1. When one record format is incorrect, subsequent records may be corrupted

    2. After locating initial error, check the records following the error, field by field, against the record layouts for accuracy

    3. Check fixed record formats by cross-checking the byte count (character count) on the data dump with the record layouts

    4. When byte counts do not match, the participant has transmitted an incorrect record

    5. Check variable length formats by cross-checking the field number with the record layout

    6. All money fields should be reviewed for correct format (sign-gain/loss), as applicable

    7. Review for an entry in a no entry field or no entry in a required entry field, as applicable

    8. Certain fields must be in a specific format (YYYYMM, left justified, etc.) and must be made as specified

    9. When the record layouts state the field entry must contain a specified range (00-12) or value (X or blank), the participant cannot enter data outside the specified range or value

    10. When the same Reject Codes appear throughout the transmission, tell the transmitter a program problem could exist within their software rather than a data entry error

    11. # sign used in data causes entire transmission to reject - Recap record missing is the message on the Error Acknowledgment

  8. Since this list is general, other problems may exist. Request the Lead Tax Examiner to help with review problems.

3.42.4.16.1  (01-01-2009)
Identifying Form 94x XML EMS Errors

  1. The "Error Codes" applicable to the Form 94x XML Program are identified in Publication 3823, Employment Tax e-file System Implementation and User Guide.

3.42.4.16.2  (01-01-2009)
Identifying Legacy Form 1041e-file EFS Errors

  1. The "Error Codes" applicable to the Form 1041e-file Program are "3 digit codes" . Detailed information for the Form 1041e-file Program is referenced in Publication 1438, File Specifications, Validation Criteria, and Record Layouts for the 1041 e-file Program, U.S. Income Tax Return for Estates and Trusts.

3.42.4.16.3  (01-01-2009)
e-file Error Resolution System (ERS) Procedures

  1. Errors on e-file returns that are identified by the Error Resolution System (ERS) are corrected by employees assigned to the Submission Processing Campus Error Resolution Unit. Returns that require error resolution can be viewed for error correction purposes using the IDRS command code "TRDBV" .

  2. See IRM 3.42.4.19 for detailed information regarding using the IDRS command code "TRDBV" . For information about requesting a print-out of the e-file return for review see IRM 3.42.4.20.

  3. The Submission Processing Campus Error Resolution Unit must use the ERS edit mode using the IDRS TRDBV command code to make corrections. Correct only lines and entries that would be transcribed on DIS for a paper return. This creates a shadow page.

  4. Errors on MeF returns can be viewed via the EUP.

  5. All correspondence, audit trail, and timeliness instruction applies to Electronic return corrections. For example, the Error Resolution Tax Examiner working an error condition on an Electronic return must annotate the Electronic return's comments/history sheet with the reason for the suspense code and any action taken.

  6. If problems in the Error Resolution Unit prevent corrections, suspend with Action Codes as appropriate.

  7. The ERS Unit Tax Examiner will contact the e-help Desk when it is necessary to communicate with the Electronic participant for clarification of information on ERS cases.

  8. The e-help Desk Assistor will record in the taxpayer's Interaction/Incident, the response to telephone contacts and will provide the information to the ERS Tax Examiner, as required. These notes can be especially helpful if an Electronic participant makes recurring errors unknowingly.


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