If the transmitter contacts us about a file that is bad, authenticate the caller by following guidance in IRM 21.3.11.11.4, Authentication and Authorization Guidelines. Request the TCC beginning with "21," or the assigned filename. Access the CSR application. At the Main Menu, enter the TCC in the search field and click basic to begin the search. Click on the appropriate filename. Otherwise if only one file was sent, the shipment record will display. The error code and explanation will be displayed to provide the transmitter assistance. If further details or examples are needed, view the 3.4 screen on the mainframe by using the following options:

The following are conditions that result in Tier-2 errors:

From the main menu in FIRE/CSR, click on Data Processing, and then click on Tier-2 Errors Special Projects. Click on the filename, click on Hex Editor, and review the contents of the file.

An IT specialist or computer assistant must check the SPS MVS Errors as part of a daily routine to ensure the Special Projects files beginning with "21" are resolved.

At the main menu, click on Data Processing, click on SPS MVS errors, and then click on Details to the right of the filename. If the errors appear to be acceptable, click on Merge.

If there are numerous errors, go to 3.4 on the mainframe and look at the file. It may be that the file is an incorrect record length, non 8027 data, etc. and causing incorrect errors to be generated. If so, click on Delete to delete any errors that do not apply. If you need to change an error code, click on Edit and change it to the appropriate error code. If you need to add an error code, click on Add. After the correct error code(s) are displayed, click on Merge.

Go to 3.4 on the mainframe and get a count of the total number of records in the file. The easiest way to get the count is to do an edit (instead of browse) on the file and the last number on the left hand side of the screen is the number of records in the file. Go to the shipment record, click on Edit, enter the correct number of records in the record count, and put an appropriate comment in the comment field. Click on Update, go back to the SPS MVS error, click on Details, and click on Reprocess.

This application can be utilized as an additional resource of ensuring processing results from the Unisys system. Users must complete an online 5081 for access to EONS.

There are four columns used for input in this application. Follow the steps below to view processing results:

The SPS1101 file is a holding area for daily pre-processing of the ATM-11. When files are received, they reside on the main data base as "Not Yet Processed" and within the SPS1101 file. An IT specialist or computer assistant must check these two areas daily to ensure files received are also residing within the SPS1101 file. This file can be manipulated at our discretion if needed. The SPS1101 file is emptied for processing Monday through Friday at 8:45 a.m.(ET).

If the transmission has been received, has a status of "Not Yet Processed," and does not reside within the SPS1101 file, it must be added as the file will not process. Take the following steps to ensure processing:

If a transmission has been received, has a status of "Not Yet Processed" and does reside within the SPS1101 file, it must be removed so that it will not be processed. Follow the procedures below:

The Allocated Tips Monthly (ATM) Fatal Error Reports (ATM0140/ATM0142) are analyzed for the purpose of verification and accuracy of error codes. When changes need to be made to the file, follow the procedures below:

The following information must be added to the screen:

The upper right corner of this screen will indicate "Successful Insert." Follow the procedures below:

Go back into the Main FIRE/CSR application and search for the TCC just altered to ensure the proper information has updated.

This section describes e-mail procedures utilized in support of the FIRE system.

When a Form 8027 file is submitted, the status of the file will be provided by e-mail to the transmitter the day after pre-processing of ATM has been completed. The process is as follows.

For all files submitted via the FIRE/CSR application, it is the filer's responsibility to check the status of their file within five business days to verify the results of the transmissions. If filers do not provide a valid e-mail address when creating their account, IRB cannot send e-mail notifications.

All files submitted with errors encountered during processing, will receive an additional 21 day reminder that the file has not been replaced. These 21 day reminder e-mails will begin on files not replaced within 21 days of the submission date.

The ATM Fatal Error Reports (ATM0140/ATM0142) can also be utilized for verification of errors. These reports are printed at the end of ATM pre-processing which is scheduled for 9:00 a.m. (ET) each day. Prints must be removed from the printer daily. The prints are analyzed and compared with FIRE/CSR updates to ensure accuracy.

ATM post-processing is completed every Thursday at 11:45 a.m. (ET). This processing contains all files that have been pre-processed as good, held for ten (10) days, and are ready to be released.

This section describes reports utilized in support of the FIRE system. By taking the following steps, you can view "File Statistics" for 8027 files. This shows a cumulative account of "Good" and "Bad" files.

At the main FIRE/CSR application under "Data Processing Options" :

To view reports identifying the files by receipt date, take the following steps from the main FIRE/CSR application, under "Data Processing Options" :

Files will be listed in order of receipt date.

An IT Specialist or computer assistant must verify the transmitted files on the FIRE/CSR application via SPS1101 prior to daily processing.

If the information is an amended file, it must be verified by reviewing the uploaded file.

Information transmitted for Form 8955-SSA is often reviewed by a computer assistant to ensure proper amendment coding prior to processing of the transmission.

To perform a review, logon to the Time Sharing Option J (TSOJ) system, type 3.4, and press enter.

Return down to the DSName Level and enter PDPPD.P13070.F001.T6XXXX.ORIG0001. Press enter again for a complete listing of the names. Locate the file by file type indicator, TCC, and file sequence number. The file type indicators are:

Tab down and place a "B" to browse the file.

Check position 34 of the "S" record to determine if a Code 1 representing an amended file is present. Contact the transmitter to determine if the file should have been submitted as an original submission or if an amended file is needed.

This section describes procedures utilized in support of the FIRE system. Assistance with taxpayer transmissions and the validation of processing results are included. When a Form 8955-SSA file is submitted, the status will be displayed as one of five possible status codes:

If the transmitter contacts us about a file that is bad, authenticate the caller by following guidance in IRM 21.3.11.11.4, Authentication and Authorization Guidelines. Ask for the TCC beginning with "6," or the assigned filename. Access the appropriate CSR application. At the Main Menu, enter the TCC in the search field, and click Basic to begin the search. Click on the appropriate filename. If only one file was sent, the shipment record will display. The error code and explanation will be displayed to provide the transmitter assistance. If further details or examples are needed, you can view the file on 3.4 on the mainframe by doing the following:

The following are conditions that result in Tier-2 errors:

From the Main Menu in FIRE/CSR, click on Data Processing, and then click on Tier-2 Errors Special Projects. Click on the filename and then click on Hex Editor to review the content of the file.

An IT specialist or computer assistant must check the SPS MVS Errors as part of a daily routine to ensure the errors in the Special Projects files beginning with "6" are resolved. To identify errors, at the Main Menu:

If there are numerous errors, go to 3.4 on the mainframe and look at the file. The file may have an incorrect record length, non 8955-SSA data, etc. causing incorrect errors to be generated. To address incorrect errors:

.

Retrieve a count of the total number of records in the file located on the 3.4 mainframe. The easiest way to get the count is select edit (instead of browse). The last number on the left side of the screen is the number of records in the file. Once the count of files is identified, follow the procedures below:

.

The SPS1101 is a holding area for the daily processing of the SSA-11. When files are received, they reside on the main database as "Not Yet Processed," and within the SPS1101 file. An IT specialist or computer assistant must check these two areas daily to ensure files received are also residing within the SPS1101 file. This can be manipulated at our discretion if needed. The SPS1101 file is emptied for processing Monday through Friday at 8:45 a.m. (ET).

If a transmission has been received, and has a status of "Not Yet Processed," and does not reside within the SPS1101 file, it must be added, because it will not automatically process. Follow the procedures below:

If a transmission has been received, has a status of "Not Yet Processed," and it resides within the SPS1101 file, take the following actions to remove it so that it will not be processed:

If a transmission has been "Closed With No Replacement Expected," utilize the comments box to indicate the reason the file was not processed, contact name, your initials, and the date.

The electronic submissions for Form 8955-SSA will be analyzed for the purpose of verification and accuracy of error codes. When discrepancies occur and changes need to be made to the file, the following steps must be taken:

The following information must be added to the screen:

The upper right corner of the screen will indicate "Successful Insert. " Follow the procedures below:

Go back into the main FIRE/CSR application and search the TCC just altered to ensure proper information has been updated.

This section describes e-mail procedures utilized in support of the FIRE system. When an 8955-SSA file is submitted, the status of the file will be provided by e-mail to the transmitter the day after processing has been completed. The process is as follows:

For all files submitted via the FIRE/CSR application, it is the filer's responsibility to check the status of the file(s) within five business days to verify the results of transmissions. If filers do not provide a valid e-mail address when creating files, IRB cannot send the e-mail notifications.

All files submitted with errors encountered during processing will receive an additional 21 day reminder that the file has not been replaced. This 21 day reminder e-mail will begin on files not replaced within 21 days of the submission date. See Exhibit 3.42.9-3, Bad File Email Reminder.

This section describes reports utilized in support of the FIRE system. To view the cumulative report of Good Files vs. Bad Files, take the following steps at the main FIRE/CSR application, under "Data Processing Options" :

You can also review reports by receipt date by following these prompts at the main FIRE/CSR application, under "Data Processing Options" :

Files will be listed in order of receipt dates.

The requirement for filing electronically may be appealed by a filer on the basis of undue hardship. The filer may submit Form 8508, Request for Waiver from Filing Information Returns Electronically, requesting a waiver for a period of one year. The filer must reapply for each year a waiver is desired. Based on the information provided, a determination to approve or deny the request will be made on a case-by-case basis. If the filer is required to submit information returns electronically and fails to do so, and there is not an approved waiver on record, the filer may be subject to a penalty for failure-to-file electronically.

When waivers for filing information returns electronically are received in IRB, a computer clerk date stamps Form 4419, attaches the envelope and delivers to the Extension of Time (EOT) Coordinator.

The EOT Coordinator verifies Form 8508 contains the required information needed to process the waiver request. All boxes must be complete. Waivers can only be processed for the current processing tax year. A computer assistant also searches the waiver database to review the filer's waiver history. If the filer has received waivers in the past, cost estimates or any documentation of extenuating circumstances must be attached.

If some of the required information is omitted, further investigation is required.

Information is entered on the Waiver database. After logging on to your computer, select IRP Home Page Shortcut http://t2apps.mcc.irs.gov/IRP/IRPHomePage.aspx.

After the waiver requests have been entered and verified on the database, the data is updated to the letter file.

Waiver requests are filed by control number.

When the "N" run programs are ready to process waiver requests and post them to the Payer Master File (PMF), an IT specialist must create the file to send waiver information to the mainframe. Follow the procedures listed below:

A file will be generated in the directory mtb0120cpmw1\vt2apps\Waivers\output. A scheduled task automatically sends the file to the mainframe via the Enterprise File Transfer Utility (EFTU).

If an organization fails to comply with specified information reporting requirements on or before the time prescribed, such organization could be penalized for each failure (up to $100 for each document filed late).

The table below shows the due date for filing a Form W-2 with SSA and other information returns with the IRS. The chart also delineates when information returns are due to the recipient.

If a due date falls on a Saturday, Sunday, or legal holiday, the filing date will be the next business day.

If a filer of information returns is unable to submit the data by the filing date, the filer may submit a paper Form 8809, Application for Extension of Time to File Information Returns, fill-out the online form via FIRE, or submit an electronic extension file.

Form 8809, Application for Extension of Time to File Information Returns, must be postmarked, completed online, or sent in an electronic file no later than the due date of the returns for which an extension of time is being requested.

If a filer files for more than one payer/employer, the request(s) must be completed in an electronic file or through the fill-in option on the FIRE system. Filers should not submit a list of all payers/employers and their TINs since these are included in the electronic file. See IRM 3.42.9.14.6 Processing Electronic Extension Requests.

Extensions entered online must be completed for each payer. See IRM 3.42.9.14.7, Processing Online Extension Requests.

The address to send requests for extensions of time made by letter or paper Form 8809 is:

Filers must have a TCC to send an electronic file. A TCC is not required when using the fill-in form option. Filers must submit a Form 4419 to obtain a TCC.

The FIRE system can be accessed by pointing the internet browser to http://fire.irs.gov.

An approved extension does not provide additional time for supplying a copy of the information return to the recipient. If additional time is needed for the recipient's copy, a separate letter must be sent to IRB. Requests for extensions of time for recipient copies for more than ten payers must be submitted in an electronic file via the FIRE system. Extension requests for recipient copies for ten or less payers may be done by letter, attaching a list of payer names and TINS. Filers must include all of the information outlined in the General Instructions for Certain Information Returns. The fill-in form option on the FIRE system cannot be used to apply for extensions of time for recipient copies.

When paper extension requests (Form 8809 or Recipient) are received, computer clerks follow procedures in IRM 3.42.9.18.1, Receipt of Forms.

Using EHSS, create a batch of 50 or less. Print an Incident Batch Sheet.

Log the batches into the log book and place in the extension inventory cabinet.

Initial and date the log sheet when batches are pulled for data entry and verification. When working the batches, the computer assistants must verify that the volume on the batch control sheet matches the volume of forms included with that batch. If the volume does not match, the batch should be given to an IT Specialist for clarification.

The computer assistant must verify that each extension request letter or Form 8809 contains the required information needed to process the extension request.

If required information is omitted, further investigation is conducted. The following steps are taken at the discretion of the reviewer:

Enter the data listed below on the extension database located on the IRP Home Page:

After entering the batch on the Extension database, give the batch to the computer assistant assigned to verify the requests. Batches are checked for key verification of TINs, name, address, and type of return information. To correct any errors, take the following actions:

Paper extension requests that have been entered and verified receive a letter of approval or denial.

An IT Specialist will submit and print the letters and give them to computer assistants to review. The computer assistant will match extension requests with approval or denial letters for a second verification of the information. The letters are then prepared for mailing.

Extension requests are filed by control number and stored in locked filing cabinets.

Most extensions are granted for a maximum of 30 days. In cases involving catastrophic events, an additional 30 days may be approved. Only designated IT specialists or IRB managers may approve requests beyond the original 30 day period. Requests are entered on the database and are approved or denied based on the determination made by the authorized persons. If the request is received and postmarked after the due date of the return, it is considered late. The request is entered on the database and a denial letter is generated and sent to the filer. Requests for additional time to file must be postmarked by the extended due date to be considered.

When the batches of extension requests have been entered and verified, the data is updated to the letter print file. Since the program sorts entries by type of return and action code, the denial and approval letter files are separated.

When the "N" run programs are ready to process extension requests and post them to the Payer Master File (PMF), an IT specialist must create the file to send extension information to the mainframe. At the Extensions Main Menu, click Letters & Reports, then click on Unload Approved Extension Requests. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start date and end date from the calendar and click on the Unload Data button. This will create a file called PDBAW.B102N1.F001PA.WYYYYCC (YYYY = year; CC = cycle). See IRM 3.42.9.14.8 for processing.

A file will be generated in the directory mtb0120cpmw1\vt2apps\Extensions\output. A scheduled task automatically sends the file to the mainframe via EFTU.

Extension files received via the FIRE system that have been uploaded to the mainframe must be verified with the filer's information as completed on the FIRE system Extension of Time Information Screen. When an original file is transmitted electronically, the filename begins with EXTO. If a filer is transmitting a request for a second extension (filename EXTS), the approval/denial information is entered on the Automated Waiver and Extension (AWAX) Database (ADB) by EDMS according to information on Form 8809.

Each extension file received is posted to the mainframe with the TCC and sequence number (i.e., 44444A1). The following fields are updated on the Extension database:

Automated Waiver and Extension Processing System (AWAX) processing is scheduled once a week as follows:

Upon completion of AWX-20, any shipment files with errors must be researched. This research may result in canceling a shipment or coding the shipment to be replaced with a good file. Research of count mismatches or document types may result in ADB field updates and reprocessing the file. AWX-26 is processed on Thursdays and the following lists are produced:

When a shipment is complete, a listing of denied payers is generated. A denial letter is generated from information entered on the extension database. The denial letter and corresponding listing is mailed to the transmitter. Field 262 of the ADB is updated with the shipment date. The shipment summary is filed in TCC order in EDMS.

For an additional extension of time, filers must submit a signed Form 8809 the same day the file is transmitted. The form must be signed and the reason an additional extension of time is needed must be included. Form 8809 must be attached to the shipment summary and filed in TCC order in EDMS.

If the FIRE system file status indicates a complete shipment has been denied, the transmitter has 20 days to send a corrected file. A courtesy call is made to the filer to notify them of the problem. The shipment record on the ADB is updated in field 261 with an "X" indicating a return has been requested. Field 262 is updated with the date of the returned documentation. If a replacement file is not received timely, the transmitter is called concerning the status of the file. When the replacement file is received, the shipment is logged on the ADB as a new shipment. Field 264 on the original shipment record is updated with the replacement TCC.

Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

All Forms 8809 requesting additional extensions of time electronically are filed in locked cabinets in EDMS.

All electronic extension files are processed on the mainframe.

Form 8809 may be completed online via the FIRE system at http://fire.irs.gov. If an account has already been established, advise the user to click on Log On and follow the menu. Otherwise, the user should click on Create New Account and establish the User ID, password and PIN.

At the Main Menu, the user must click Extension of Time Request, then click Fill-in Extension Form and follow the menu.

This option is only used to request an automatic 30 day extension. Approvals are displayed online if all required information is provided.

There is no limit to how many online extensions may be entered; however, users must complete an online Form 8809 by the due date of the returns for which an extension is being requested. See IRM 3.42.9.14.1, Reporting Requirements.

If a user files for multiple payers/employers, an entry must be made for each.

This option becomes available the first week of January for the current tax year.

Requests for additional time must be submitted using a paper Form 8809. See IRM 3.42.9.14.3, Processing Paper Form 8809, Application for Extension of Time to File Information Returns.

Research can be done on these requests through FIRE/CSR by an IT specialist. At the Main Menu, click Fill-In Extension, click Fill-In Extensions Search. The online extension may be searched by User ID, TIN or Payer Name and then clicking the Search button.

Due dates can only be updated on the first working day of the new year using the Update Extended Due Dates option through FIRE/CSR. At the Main Menu, click Fill-In Extensions, and then click Update Extended Due Dates. After a new due date is entered, click on the Submit button.

Extension Reports can be generated through FIRE/CSR. At the Main Menu, click Fill-In Extension, and then click Fill-In Extension Reports. Four report options are available. They are:

When the "N" run programs are ready to process extension requests and post them to the Payer Master File (PMF), an IT specialist must create the file to send extension information to the mainframe. At the FIRE/CSR Main Menu, click Fill-In Extension, and then click Create File for Upload. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start date and end date from the calendar and click on the Submit button. This will send the extension information to the mainframe in order to process and post. The filename for online extensions is "PDMAG.B102N1.F001PC.WYYYYCC" . See IRM 3.42.9.14.8, "N" Run Processing/Unpostables.

BAW-102N1 runs will process valid extension/waiver approved dates in order to post to PMF. The PDMCC.B102NB.F001.WYYYY00 dataset residing on the mainframe is available to include dataset files for processing all approved extensions/waivers.

Send an e-mail to the current "N" run programmer and Systems Control Point (SCP) to schedule the job that will process the PDMCC.B102NB dataset.

Any records that do not post to PMF will be output to BAW-102N2.

The 102N2 listing will print on IRB1. QCS will research and attempt to correct the records that do not post. Discrepancies may be resolved by researching IDRS, submitting PMF searches, and/or contacting the payer.

To correct an unpostable, log on to the mainframe J system and enter IR.MAG.6.3. Enter key number (TIN followed by a sequence number 001, 002, etc.) and press enter. Enter "U" (Update) beside Option. Beside Name Control, enter the new four character name control and enter "C" in the Corrected Unpostable Ind field. Press enter. This procedure will only correct the Name Control in the case of a business name/TIN mismatch. If the filer provided an incorrect TIN and is now providing the correct TIN, you must follow the instructions under IRM 3.42.9.14.3, Processing Paper Extension Requests. Enter the request with the correct TIN as a new request.

All corrected unpostable records are sent back through BAW-102N3 for posting to PMF. An e-mail is sent to SCP to schedule an N3 run.

Maintain a log to document each cycle and number of records posted, number of unpostable records, and number of corrected records. Check PMF to ensure the "N" runs processed successfully.

An IT Specialist in IRB must gather information for headquarter's reports from the following:

Prior to the mailing, the Small Business/Self-Employed (SB/SE) program analyst will provide IRB with a Tax Year (TY) Production Schedule, volumes of Notice CP2100A/CP2100 and CD/DVDs.

For the September/October mailing, the CSS Manager will provide the program analyst with a schedule for the staggered mailing of the Notice CP2100/CP2100A. This schedule will be determined by IRB management and the program analyst.

An IT specialist in QCS must check the inventory and order any necessary supplies. Supplies are then forwarded to the Lead Project Coordinator, MOB/MOS for mailing. A computer operator, MOB/MOS will contact the QCS IT specialist upon completion of the printing of charge outs for validation. The computer operator, MOB/MOS will also print all CD/DVDs of each pass doing a 10 percent spot check of the CD/DVDs in each pass to ensure media contains the correct encryption code and valid data fields.

Each paper notice is reviewed by IRB employees to verify that address is valid. If invalid information exists, research must be done to correct the information and a Word document is created to include as a cover sheet with the mail out.

An IRB employee must also check the first ten CDs to verify the information.

After the paper notices and CDs have been checked, they are matched and readied for mail out.

MOB/MOS will mail the packets out based on the schedule that was approved by the CSS Manager and the program analyst.

The encryption codes are uploaded to the EFTU-Pickup directory and then loaded to the IRP Home Page.

See IRM 21.3.11.37.3.6, Encryption Codes, for the procedures for providing encryption codes to filers upon receipt of a Notice CP2100 CD/DVD.

The Lead Project Coordinator, Mainframe Operations Section, will provide, via e-mail, a list of returned CD/DVDs and the reason for the returns.

QCS employees will research the undeliverable CD/DVDs to obtain the new address.

The original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

If no new address is found, the undeliverable notice is filed by MOS. The listing and original envelope with the printed file copy will be destroyed 90 days after the notice date.

Payers and IRS employees contact the IRB by encrypted e-mail, fax or telephone to request recreates of Notice CP2100 or Notice CP2100A. These requests must be received no earlier than two weeks after the date of the last notice mailing unless the paper listing was missing or the CD/DVD was damaged, in which case the recreate is requested immediately.

The retention period for Notice CP2100 or Notice CP2100A is four years from the original notice date.

An Interaction must be created in the EHSS for customers requesting a recreate. The Interaction will be assigned to a QCS lead or the QCS Manager based on whether the requestor is an IRS employee or an outside entity. Customers can expect to receive notices anytime within four to six weeks after submitting the recreate request to IRB.

All recreate requests from revenue agents or other IRS personnel must be approved by management. Agents must send an encrypted e-mail with the information about their request to the QCS manager. The e-mail must contain the requestor's complete name, job title and telephone number. If someone other than the filer is requesting a recreate on behalf of the filer (for example, accountant, attorney), request the customer to fax a completed Form 8821, Tax Information Authorization, to IRB. The manager or lead will then assign the Interaction to a QCS computer assistant for response.

The computer assistant will process the recreate Interaction as follows:

By reviewing the data screen, the IT specialist can track the history of the recreate requests for a unique TIN.

In addition to reviewing the data screen for historical information, three reports will be created for use by the IT specialist. These reports are the Callsite Workload Report, the Notice Frequency Report, and the Payer Frequency Report.

The IT specialist in QCS, receives a listing from the SB/SE IT specialist, which identifies electronic files that were not filed timely.

Validation of the penalties requires QCS employees research various programs, such as the Payer Master File (PMF), and the History File on the Transmitter Control Database (TCB).

The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

The Hub Site review includes a comparison of Notice 972CG to taxpayer documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

The IT specialist in QCS, must contact the IT specialist, MFSS, and the Production Control computer assistant to provide an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series.

The program analyst for the project sends the IT specialist, MFSS, the JCL to execute the listing. After the job is set up in JCL, Production Control executes the job to print the listing.

After the HUB Test Review, the program analyst will provide a TY Incorrect Information Penalty Program memorandum to IRB. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from IRB.

The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to IRB. Both copies are shipped express to IRS, Information Returns Branch, Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

An IT specialist in QCS must check the inventory and order any necessary supplies and forward them to the lead project coordinator, MOS.

The lead project coordinator, MOB/MOS will contact the QCS IT specialist upon completion of the printing of chargeouts for validation. The lead computer operator, MOB/MOS will burn all CD/DVDs doing a spot check of at least ten percent of each pass to ensure media contains the correct encryption code and valid data fields. IRM 3.42.9.15.1. Mail Procedures, for detailed information concerning mailing procedures for CD/DVDs. See IRM 21.3.11.37.3.6, Encryption Codes, for the procedures for providing encryption codes to filers upon receipt of a Notice 972CG CD/DVD.

The lead project coordinator, MOS, must provide a list of returned CD/DVDs and the reason for the returns by e-mail to IRB/QCS.

A QCS IT specialist or computer assistant must research for a new address. If a new address is found, e-mail it to the lead project coordinator, MOS.

The coordinator in MOS will stamp the current date on the notice and mail it to the corrected address. The IT specialist in QCS, must change the date on the file copy to ensure that the payer is allowed 45 days to respond before the assessment of the penalty.

If a new address is not found, the undeliverable notice is filed with the original envelope and the file copy of the Notice 972CG. The copies will be destroyed 90 days after the notice date.

Payers and IRS employees contact IRB by encrypted e-mail, fax, or telephone to request recreates of Notice 972CG. The requests must be received no earlier than two weeks after the date on Notice 972CG unless information is missing from the notice or the CD/DVD was damaged, in which case a recreate is requested immediately.

The retention period for Notice 972CG is four years from the original notice date.

An Interaction must be created in the EHSS for customers requesting a recreate. The Interaction will be assigned to a QCS Lead or the QCS Manager based on whether the requestor is an IRS employee or an outside entity. Customers can expect to receive notices anytime within four to six weeks after submitting the recreate request to IRB.

All recreate requests from revenue agents or other IRS personnel must be approved by management. Agents must send an encrypted e-mail with the information about their request to the QCS manager. The e-mail must contain the requestor's complete name, job title and telephone number. The manager or lead will then assign the Interaction to a QCS computer assistant for response.

For Notice 972CG paper and CD/DVD Interaction recreate requests:

After one hundred and eighty (180) days from the issue of the notice, a QCS IT specialist or computer assistant must fax requests to the program analyst, National Office, for completion because the files can no longer be recreated at ECC-MTB.

Upon receipt of the underreporter inquiries, the IT specialists in QCS research and verify bad payer information. This could involve researching the database files, accessing the PMF and the Information Returns Master File (IRMF), contacting the payer, and utilizing other resource documents and files.

Most underreporter inquiries are received in IRB by phone calls or letters from payers or transmitters. Generally, customers who receive underreporter notices (Notices CP2000) proposing increases in their tax liability alert the payers/transmitters to possible problems.

The Underreporter Payer/Agent List is an accumulated list of payers identified as having information returns erroneously filed or incorrectly formatted or processed, by IRB. The list is maintained and updated by the underreporter areas of each campus. It is used by tax examiners to suppress erroneous underreporter notices that link to specific payers with problems identified on the list.

An Underreporter Bad Payer Data Transmittal Worksheet, identifying the payer, payer's TIN, type and volume of documents, contact name and phone number, and details of the problem is completed by an IT specialist in QCS to document the error(s).

The underreporter cases at the campus are worked in batches. Customers receiving notices from the early batches generally alert the payer/transmitter to filing or processing problems. The role of the IT specialist in QCS is to work with the payer/transmitter to identify and confirm the problem(s) and to notify the underreporter coordinators so additional erroneous notices are suppressed by the tax examiners.

When underreporter inquiries are received in IRB, an employee in QCS must:

Mail and/or faxes are grouped by a computer clerk or computer assistant in the controlled and restricted IRB mailroom based on the following categories:

Sort the faxes and mail into categories and place them into batches of 50 items or less. Attach an Incident Batch Sheet and enter the volume of the batch(es) on the sheet. Stamp the "Received Date" on the Incident Batch Sheet and all documents received through the mail.

For misrouted or misdirected mail, a computer assistant will:

This section provides the procedures used to publish all IRB publications. These publications are:

Publication 1220 is revised annually. Publications 1187, 1239, 1516, 1582, 3609, and 4810 are revised when legislative or processing changes dictate a change in procedures.

The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

The following steps must be taken by a QCS IT specialist when revising a publication.

When the final product with cover page, paper instructions and forms are complete, the Chief, IRB must send an e-mail to the Printing Services Specialist, Media & Publications/Publishing/W&I Publishing requesting the posting of the publication on the IRS website. The e-mail should contain the following information:

IRB is responsible for the following forms that are used in the processing of information returns.

Form 8809, Application for an Extension of Time of File Information Returns, is processed by IRB but is owned by W&I Forms and Publications. IRB provides input to the information on the form for processing purposes only.

The Office of Management and Budget (OMB) requires that all forms are reviewed every three years. If no changes are needed, the forms are renewed.

If the forms need to be revised, the changes are initiated by employees in IRB. An IT specialist in QCS must take the following steps:

Revision of forms should coincide with the revision of the publications so that the forms can be included in the publications. Publishing Services will e-mail updates to the requestor on the status of the forms revision.

Forms are not printed in hard copy because they are available in the publications and on the IRS website. If the decision is made to print hard copies of the form, contact a Printing Services Specialist, Publishing, W&I Publishing, W&I Tax Products. The printing specialist will advise you what procedures should be followed. Allow 30 - 45 days for the forms to be printed.

If you are developing a new form, once it has been developed, follow the same routing/commenting/updating procedures as revised forms. Use the procedures above except when submitting the new form to Publishing Services, submit it as a new form rather than a revised form. Allow 45 days for publishing a new form.

IRB is responsible for the following letters that are used in the processing of information returns:

The revision of current processing letters begins in May each year. Changes to the current letters are initiated by the users in IRB.

If the letters require revision, an IT specialist in EDMS must take the following steps: