This section describes policies and procedures of other IRS offices that impact IRB.

Upon receipt of Form 4419, staple all documents received to Form 4419 including instructions, cover sheets, envelopes, etc.

The clerk creates batches of 25 or less using EHSS. Record batching information on an Incident Batch Sheet. Refer to IRM 3.42.9.18.1, Receipt of Forms.

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After the review process is complete, Form 4419 is initialed in the OMB No. box in the upper right corner of the form and forward for processing. If Form 4419 has not been initialed, return to complete the initial review process.

The forms are distributed to computer assistants for processing. Verify the volume on the Incident Batch Sheet matches the volume of forms included within the batch. Do not change the volume on the Incident Batch Sheet. If any additions or deletions are needed, make a notation in the section on the batch cover sheet below "Batch Last Updated." If the volume does not match, return the batch to the project lead.

If a form appears fraudulent or has not been initialed in the OMB No. box, remove the form from the batch and notate on the Incident Batch Sheet. Do not change the volume. Place Form 4419 in the "OID" folder.

Verify Form 4419 is complete with the required information listed below::

Ensure that the caller is entitled to receive any information that is requested. Refer to Exhibit 3.42.9-6, IRB Authentication & Authorization Job Aid. Document all aspects of the outgoing call on the back of Form 4419.

If the payer/transmitter submits more than one Form 4419 with identical information in box 1, but a different EIN in box 3, contact the person listed in box 2 on the form to verify whether more than one TCC needs to be assigned to the same company.

If the payer/transmitter submits more than one Form 4419 with identical information in box 2, but a different company name in box 1, contact the person listed in box 2 on the form to verify whether more than one TCC needs to be assigned. Returns can be filed for multiple companies under one TCC.

If the payer/transmitter indicates in box 7 that they will be filing Form 1042-S, Form 8027, or Form 8955-SSA, contact the person listed in box 2 to verify they will be filing the series and if TCCs are needed. If a TCC is required, photocopy Form 4419 and adjust the volume on the Incident Batch Sheet.

If box 8 is not checked, contact the filer/transmitter listed on Form 4419 before assigning a TCC. Ensure they understand that files must be in the format specified in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. This can be accomplished by purchasing software or by using the payer/transmitter's in-house programmer. Filers/transmitters may be referred to Publication 1582, Information Returns Vendor List, or by logging on to IRS.gov and typing "Business e-file Providers" in the Search box for information about software.

If there is questionable or problematic information on the form, call the contact person to verify the business license number and the specific type(s) of returns that will be filed.

The following information should be documented on the back of Form 4419:

The only information that can be visible on the front of the form is:

Ensure that the caller is entitled to receive any information that is requested. Refer to Exhibit 3.42.9-6, IRB Authentication & Authorization Job Aid. Document all aspects of outgoing calls on the back of Form 4419.

Research the TCC and TIN Search database on the IRP Home Page at http://t2apps.mcc.irs.gov/IRP/IRPHomePage.aspx. Click TCC and TIN Search under "User Options" to determine if a prior application exists by querying the EIN furnished in box 3 on the Form 4419. If a prior application exists, log onto the Mainframe to verify the TCC has not been deleted.

If a record exists, contact the payer/transmitter to establish if any information on Form 4419 needs to be updated (such as contact name or phone number). Notate on the back of the form if information needs to be updated in the TCB and FIRE system.

Complete a search in IDRS to verify all names and EINs on Forms 4419. Take the following actions:

If Box 6 is check indicating the TCC will be used for electronic Extension of Time files only, forward the application to EDMS for assignment of a TCC.

The following information must be written on the back of the Form 4419.

Write the appropriate region code from the table below on the top left corner of each Form 4419, then separate the forms by region.

Research the TIN on Form 4419 to determine if a prior application is on file.

If a prior application exists, associate Form 4419 with the prior Form 4419.

If there is no prior request, click on Form 4419 entry screen under "Advanced User Options" and enter the following information:

Click "Add."

Enter the TCC number in the field marked IRS Use Only on Form 4419.

Special Project TCCs begin with a unique number:

If multiple TCCs are requested for different form types, photocopy Form 4419 and document the appropriate TCC on each copy. Adjust the Incident Batch Sheet volume.

Once the data entry is complete, verify Form 4419 information was entered accurately into the database, Complete the following steps:

The FIRE system is updated nightly with the following information:

File Form 4419 by TCC in the file cabinet marked "Form 4419 Awaiting Letters."

Once the information from Form 4419 has been entered into the database and verified, an IT Specialist will upload the information to the TCB and print the letters advising the transmitter of the TCC.

If a TCC approval letter must be reprinted, an IT take the following actions:

The IRP Reset Panel will be displayed with the TCC letter to be reprinted.

Print additional letters for verified forms with the exception of letters that are for Special Projects.

Select "Letter Menu" under "Computer Specialist Options" and select print TCC letters.

Forward letters to a computer assistant for mailing. Inform the computer assistant that there will not be a Form 4419 associated to the reprinted letters.

After printing, an IT specialist distributes the approval letters to a computer clerk for mailing.

File Form 4419 in TCC order.

Any questionable forms must be filed in a locked cabinet and kept in storage indefinitely to aid Criminal Investigation with fraudulent cases.

If filers/transmitters do not use their TCCs for two consecutive years, the system automatically deletes the TCC. If a filer does not use a TCC, a "TCC Not Used Letter" will generate informing that we have no record of receiving an electronic file using the TCC listed.

When calls are received because a filer/transmitter has received a "TCC Not Used Letter," follow the information provided in IRM 21.3.11.36.2, Information Returns Reporting Procedures, to answer the caller's questions. If the filer/transmitter states that they filed the returns using the TCC on the letter, assistors authorized to access the FIRE system will take the following actions:

All documents from payers/transmitters must be prepared for filing.

Remove the following information from the documents and shred unless otherwise noted:

Employees in EDMS and QCS are responsible for cleaning, sorting and filing any paper document sent to IRB.

Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

File forms listed below accordingly:

After the paper documents have been filed, they will be retained in IRB for at least three years.

Employees in QCS will arrange for the destruction of the documents in accordance with IRM 1.15.19 , Records Control Schedule for Enterprise Computing Center - Martinsburg (ECC-MTB).

MAG-35 selects disk datasets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. This process is based on selection criteria in the PDMCC.IMAG35.F001>MYYYY00 file on the mainframe. There are three columns for each of the ten service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 5,440 per campus with a maximum of 35,000 per cycle. The maximum number of records per cycle is 520 million.

Utilize the list below to identify the three-digit number for the TCB Field:

If the count of payers exceeds 999 for any media file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports. An IT specialist retrieves the reports from Dispatch and batches them by report numbers (MAG-07-42 and MAG-07-45).

When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB.

When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

All magnetic media files submitted by filers/transmitters must be resubmitted as original electronic files. IRB no longer accepts any type of magnetic media for filing information returns. When magnetic media is received, follow the procedures below:

Transmitters using the FIRE system may participate in the Combined Federal/State Filing Program (CF/SF). When transmitters send files through the FIRE system, they may participate in CF/SF. Through this program, original and corrected information return data filed electronically is forwarded to participating states for approved filers.

For approval, the filer must submit a good test file coded for this program.

The following information returns may be filed under the CF/SF Program:

Participating states and corresponding valid state codes are listed in Publication 1220, Part A, Section 10, Table 3.

For more information about the file format and specifications for the CF/SF Program, see Publication 1220, Part A, Section 10.

Generally, filers are not required to submit a test file to transmit files electronically through the FIRE system; however, you should encourage them to do so. By sending a test file, filers can ensure that their hardware and software are compatible with IRB systems.

Test files may be submitted no earlier than November 1 and no later than February 15. Filers who wish to submit electronic test files must point their browser to http://fire.test.irs.gov.

To participate in the CF/SF Program, a filer must submit a good test file that is properly coded for the program.

For additional information about test files, see Publication 1220, Part B, Section 3.

The address to access the FIRE production system is http://fire.irs.gov and the address to access the FIRE test system is http://fire.test.irs.gov.

If users already have an established account, they click on "Log on" and follow the menu.

Filers who do have an established account are required to click on "Create New Account" and establish a user id, password, and Personal Identification Number (PIN). See Publication 1220, Part B for PIN requirements and information about connecting to the FIRE system.

If users call and are having problems accessing the FIRE system because their user-id and/or password do not match, there are three ways to verify the information in the CSR application.

If you find the user id by using one of these three searches, click on Reset Password and provide a temporary eight character password. Emphasize that the password is case sensitive and must be eight characters with one upper case, one lower case, and one number. Explain that they will be forced to create a new password when they access the system with the temporary password. Additionally, to avoid future access problems, verify the caller's PIN.

If none of the above options locate the user id, advise the user to click on Create New Account from the Main Menu.

From the CSR application, click on System Admin from the Main Menu and then click on Pword. After following the authentication and authorization guidelines in IRM 21.3.11.11.4, Authentication and Authorization Guidelines, follow the procedures below:

If the user provides an incorrect user id, perform the steps in IRM 3.42.9.8.4, User Has A User-ID/Password Problem, to determine if they have an account or if they need to create a new account.

Users may receive the error message, "This is an invalid TCC/TIN pair. " There are two probable errors:

If the TIN or any of the other information needs to be updated based on a fax or written correspondence, perform the following steps:

When a file is transmitted, the status will be displayed as one of seven possible status codes:

If a transmitter has provided a correct e-mail address on the "Verify Your Filing Information" screen, the system will send an e-mail showing the acceptability of the file(s). See Exhibit 3.42.9-1, Test File Status Email, and Exhibit 3.42.9-2, File Status Email, for copies of the letters.

If a transmitter contacts us about why a file is bad, authenticate the caller by following the guidance in IRM 21.3.11.11.4, Authentication and Authorization Guidelines. Ask for the TCC and/or the IRS assigned filename and go to the appropriate CSR application. At the Main Menu, enter the TCC in the Search field and press enter. Click on the appropriate filename. Otherwise, if only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

If a transmitter calls and indicates that a file is not to be replaced, the action taken will depend upon the following file status:

If a user calls and wants a good file made bad (so a replacement can be sent), authenticate the caller following the guidelines in IRM 21.3.11.11.4,Authentication and Authorization Guidelines. Verify that the File Status reflects "Good, not Released" . In the production CSR application, go to the Main Menu, enter the TCC and press enter. Click on the filename. Otherwise, if only one-file exists, the shipment record will be displayed. If the file status indicates "Good, not Released," click on the drop down box, click on Change Status to Bad (18) and click Go. Enter the date, CSR initials, reason for the action, and the caller's name in the comment box and click SAVE.

If the file status reflects "Good, Released," advise the user it is past the ten day hold period and that corrections must be filed.

If you need to review a data file that a transmitter sent and it is on the mainframe, go to the main menu and on the Option Line, enter 3.4. At the Dsname Level enter PDMAG.IMAG05.F001.P(TCC). Press enter and tab to the file you want to retrieve, enter B and press enter. This will display the reformatted file that the transmitter sent.

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

From the main menu in the appropriate FIRE CSR, click on Data Processing, then click on Tier-2 Errors.

The following are conditions that result in MVS errors:

At the main menu, click on Data Processing, and then click on MVS Errors. Click on Details to the right of the filename.

The MAG-11 runs at 10:15 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria are not met, the record will reject.

Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). Go to the CSR application main menu, enter the TCC and press enter. Click on the filename (if only one record, the shipment record will display). Click on Edit Record and correct the fields causing the problem. After the corrections are made, click on the drop down box and select Put into 1101 or AWX0802, click Go, and then Save. This will put the record back into the MAG-11 and will process that night.

If MAG-13 schedules the file to be run and the file is not uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). Go to the CSR main menu, enter the TCC and press enter. Click on the filename that needs to be uploaded, enter a comment that you have manually uploaded the file, and click Update. Click on the drop down box and select Upload to MF, click on Go, and then click on Yes. Wait until you get a Done message before going to another option in the CSR application.

The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate filing. The list includes:

To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious that the files are not duplicates.

If they are no duplicates files, change the indicator by entering 240=2 in MAG-32.

If the data is duplicated, call the transmitter.

If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. (This requires watching the postmark date to make sure it is not postmarked late when a "good" replacement file is received.)

To change the file status to bad:

If we have all the files they need to send:

If one or more of the possible duplicate files are balanced:

If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, do 240=2 for all.

If they appear to be the same file with some additional records, or some records removed, call the transmitter.

If one file is balanced and the other is not, explain that we cannot use the file with the additional records as it will cause duplication of the records in the first file.

If neither file is balanced, we can use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file we are keeping will need 240=2. Always watch the postmark dates.

Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file is not the same as the original file, provide this information when you call the transmitter(s).

To change the file status to bad:

The MAG-33 report is generated each Monday morning following the MAG-86 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

Verify the transmitted files on the FIRE/CSR application via SPS1101, prior to daily processing.

If the information is an amended file, verify by reviewing the uploaded file.

This section describes procedures utilized in support of the FIRE system. Assistance with taxpayer transmissions and the validation of processing results are included. If a transmitter contacts us about why a file is bad, authenticate the caller by following the guidance in IRM 21.3.11.11.4, Authentication and Authorization Guidelines. When a Form 1042-S file is submitted, the status will be displayed as one of five possible status codes:

If a user calls and wants a good file made bad, authenticate the caller by following the guidance in IRM 21.3.11.11.4 , Authentication and Authorization Guidelines. Verify that the File Status reflects "Good, Not Released." In the production CSR application, go to the Main Menu, enter the TCC and press enter. Click on the filename. Otherwise, if only one file exists, the shipment record will be displayed. If the file status indicates "Good, Not Released," enter a comment, the caller's name, your initials, and the date. Click Update. Click on the drop down box, click on Special Projects Bad and click go.

If the file status reflects "Good, Released," advise the filer it is past the ten day hold period and that an amended file must be sent.

If the transmitter contacts us about a file that is bad, after following the authentication and authorization guidance in IRM 21.3.11.11.4 , Authentication and Authorization Guidelines, ask for the TCC beginning with "22," 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, 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 "22" 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. The file may have an incorrect record length, non 1042-S data, etc. 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, 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, and enter the correct number of records in the Record Count and put an appropriate comment in the comment field. Click on Update and go back to the 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 to gain access to this system. There are four columns used for input in this application. Follow the steps below to view processing results.

The SPS1101 is a holding area for the daily pre-processing of the CTW-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, because it will not automatically submit to process. Take the following steps:

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, your initials, and the date.

The Chapter Three Withholding (CTW) Fatal error report (CTW0106/CTW0107) is analyzed for the purpose of verification and accuracy of error codes. When 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."

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

This section describes e-mail procedures utilized in support of the FIRE system. When a 1042-S file is submitted, the status of the file will be provided by e-mail to the transmitter the day after pre-processing of CTW has been completed, if the transmitter provided a valid e-mail address on the "Verify Your Filing Information" screen when the file was sent. 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 transmissions. If filers do not provide a valid e-mail address when creating their account, 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.

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 8027 file is submitted, the status will be displayed as one of five possible status codes. Refer to the table below.

If a user calls and wants a good file made bad (so a replacement can be sent) authenticate the caller by following guidance in IRM 21.3.11.11.4 , Authentication and Authorization Guidelines. Verify that the File Status reflects "Good, Not Released. " Access the FIRE/CSR application, go to the Main Menu, enter the TCC and press enter. Click on the filename. Otherwise, if only one file exists, the shipment record will be displayed.