5.19.2  Return Delinquency (Cont. 2)

5.19.2.5 
Return Delinquency Procedures

5.19.2.5.7 
Unable to Locate

5.19.2.5.7.2  (03-01-2011)
Third Party Contact and Responses

  1. This section is not intended for AM employees.

  2. IRC section 7602(c) prohibits Service employees from contacting persons other than the taxpayer about the collection or determination of the tax liability of such taxpayer without first giving the taxpayer reasonable notice such contacts may be made. Compliance and ACS notices will include a statement to taxpayers of possible third party contacts. Before contacting third parties, refer to IRM 5.19.5.9, Notification of Third Party Contact.

  3. IRC Sec 7602(c)(2) requires that the Service periodically provide a record of persons contacted during such a period to the taxpayer, and also upon the taxpayer's request. When a Third Party contact is made, the employee making the contact should complete Form 12175, Third Party Contact Report Form as part of routine case documentation. Refer to IRM 5.19.5.9, Notification of Third Party Contact.
    Include the following information:

    • Taxpayer's TIN

    • Name Control

    • Employee Identification Number

    • MFT and Tax Period

    • Spouse's TIN if a joint liability (Indicate whether the contact was for the Primary TIN, Secondary TIN, or both)

    • Date of contact

    • Name of third party if known

    • The relationship of the taxpayer to the third party, if known. Write the term that describes the relationship (e.g. spouse, parent, sibling, child, neighbor, etc.)

    • The occupation of the third party if known (e.g. gardener, loan officer, etc.)

      Note:

      The employee should not include the address or telephone number of the third party.

    • If the employee determines that there is a reprisal concern when or if the taxpayer is informed of the third party contact, mark the Form 12175 as a "reprisal contact" and do not include the name, relationship to the taxpayer, or the occupation of the third party contact. See IRM 5.19.5.9, Notification of Third Party Contact for additional information.

    • Route the completed Form 12175 to the Area Office or Campus, Third Party Contact coordinator. A copy of the Form 12175 should be kept with the case file and Comments section updated to document the information.

  4. Compliance Services Collection Operation (CSCO) Return Delinquency (RD) and Automated Collection System (ACS) functions will work third party responses. Before contacting third parties, refer to IRM 5.19.5.9, Notification of Third Party Contact, for additional guidance.

  5. If sensitive information is lost, stolen or inadvertently disclosed, whether electronically, verbally or in hardcopy form, employees are required to report the incident within one hour to their manager. Verbal disclosures are then reported directly to the "Computer Security Incident Response Center (CSIRC)" by completing the CSRIC incident reporting form that is available on line. Refer to web site: Computer Security Incident Reporting Form or by calling 1-866-216-4809.

    Note:

    Employees no longer need to report disclosure incidents (inadvertent disclosures) to Treasury Inspector General for Tax Administration (TIGTA) as part of this process.

  6. Employees who identify or are informed of disclosure incidents involving a taxpayer correspondence are not required to notify CSIRC. However, employees are responsible to notify the Office of the Office of Taxpayer Correspondence (OTC) online via the Red Button application on the Servicewide Notice Information Program (SNIP) website. OTC will notify CSIRC after an initial analysis of the incident, if applicable. Follow procedures in IRM 25.13.1.3, Erroneous Correspondence Procedures - Red Button Process.

    Note:

    Examples of erroneous taxpayer correspondence issues that should be reported include, but are not limited to: multiple notices in a single envelope with other taxpayer information, or taxpayer states received IRS mail belonging to another taxpayer. See IRM 25.13.1.3.1, Red Button Disclosure Reporting for specific guidance.

  7. If the reply or information from the third party of possible disclosure is received without the mis-directed notice enclosed, send an appropriate letter informing them to return the misdirected mail to the IRS mailing address shown on the envelope and include a note stating "Misdirected Mail" , or mark the envelope "Misdirected Mail" and "Return to Sender" . The United States Postal Service (USPS) will return it to IRS.

  8. If a third party (e.g. practitioner, new occupant, ex-spouse) provides a new address, do not document Master File until address can be verified by the taxpayer or Power of Attorney (POA). Send Letter 2475C or other appropriate letter to the taxpayer’s new address.

    Note:

    Do not send Returns or Return information with the Letter 2475C unless the taxpayer has verified the new address.

    Note:

    Before contacting third parties, refer to IRM 5.19.5.9, Notification of Third Party Contact.

5.19.2.5.8  (02-15-2011)
Credit Balance Overview

  1. Credit Balance(s) must be thoroughly researched and addressed to determine the correct disposition. It is also required to research all credits before closing the module with a transaction code (TC) 590, 591 or 593.

  2. Research command code (CC) EFTPS if ES/FTD payments have been electronically made to determine if there are additional Taxpayer Identification number(s) (TIN) associated to the taxpayer.

  3. If a credit on a module is resolved, take any necessary actions to close the module, if applicable. (Example: If the misapplied credit created and opened a filing requirement and/or module, take actions to close the module and/or FR.)

  4. If research indicates the credit cannot be transferred or refunded, leave the credit on the module whether or not the credit is statute barred (not available for refund or credit offset), The credit(s) will remain on the module until it is systemically transferred to Excess Collections. If the credit is identified as a levy payments, see IRM 5.19.2.5.8.3, Levy Payment Procedures.

5.19.2.5.8.1  (02-15-2011)
Credit Balance Research Procedures

  1. Research Integrated Data Retrieval System (IDRS) (CC SUMRY, TXMOD, IMFOL/BMFOL, etc.) on all credit(s) and payments on module. Research includes all open or previously closed modules (TC 590, 591 or 593) to determine or rule out if the credit(s) were mis-applied to an incorrect tax period or TIN (i.e. Quarterly, Estimated, Federal Tax Deposits (FTD) deposits, Installment agreement (IA) payments for Individual, Business accounts and/or cross reference modules). If research indicates credit was mis-applied, see IRM 5.19.2.5.8.2, Credit Balance Offset or Refund Procedures, for guidance.

  2. Research payments via Remittance Transaction Research (RTR) program if the payment is not identified as an electronic payment.

  3. If the payment is identified as an electronic payment, verify if the payment was applied correctly by researching CC EFTPS using definer "E" , when a trace number is available, or a definer "T" when no trace number is available, to view payment(s) online. See IRM 2.3.70, Command Code EFTPS. For additional information on Electronic Federal Tax Payment System (EFTPS) payments (i.e. credit card, electronic funds, third party payments such as payroll or Intuit, etc.), see IRM 3.17.277.4.3 , EFT Number.

  4. If payment can not be researched thru RTR or EFTPS, order the TC document for further research.

  5. If research does not provide any results, or if the requested payment document is not received, do not re-order documents again, continue with procedures in paragraph 5 below.

    Note:

    Allow 15 days for response regarding any EFTPS request. Allow 30 days for MICRO or research request per CC ESTAB, if necessary.

  6. If EFTPS research or requested payment documentation is inclusive, or there is an indication the payment is still misapplied, See IRM 21.5.7.4.7.15, Electronic Federal Tax Payment System (EFTPS), for additional guidance on resolving the credit. If you are unable to research credit online or cannot verify payment, contact the EFTPS unit in Ogden for additional guidance. In addition, for information about EFTPS, see IRM 3.17.277.1, Electronic Federal Tax Payment System, for overview, financial agent responsibilities and their customer service telephone numbers and payment types.

  7. If research (using RTR, EFTPS, or credit matches an amount on a balance due module or matches an IA payment that was mis-applied) indicates the credit was mis-applied and belongs to another tax period or TIN, transfer the credit accordingly. See IRM 5.19.2.5.8.2, Credit Offset or Refund Procedures.

  8. Research for possible TIN or posting errors. If a TIN, entity or posting error is identified, see IRM 5.19.2.5.6, Return Delinquency TIN and Entity Research, for guidance on TIN and Entity research.

  9. It may be necessary to contact taxpayer via telephone or correspondence (Letter 112C or appropriate letter) to determine if the credit belongs to the taxpayer and/or applied to the correct period. See IRM 5.19.2.5.8.2, Credit Offset or Refund Procedures, in paragraph 4 for further processing.

  10. If an inquiry is received from taxpayer (via correspondence or telephone contact) or you are working an issue which includes a module that was previously closed with TC 597 or TC 598, determine where to apply the credit or payment. Determine if the module can be closed with a TC 590 or 591. If credit remains on the module, input a TC 971 AC 296. See IRM 5.19.2.5.8.4, Input of TC 971 AC 296 Credit Research Complete, for additional guidance.

5.19.2.5.8.2  (09-11-2012)
Credit Offset or Refund Procedures

  1. Taxpayer must file a claim for a refund within 3 years from the date the original return was filed or 2 years from the date the tax was paid, which ever is later (Internal Revenue Code (IRC) Section 6511). Refer to IRM 25.6.1.10.2.7, Claims for Credit or Refund-General Time Period of Submitting a Claim. If no return was filed, a claim may be allowed if filed within 2 years from the date of the payment. If a claim is not available for offset or refund, it is considered statute barred, see paragraph 7 below for additional information.

    Note:

    There is an exception to the Rule: An original delinquent return with prepaid credits is considered a timely claim if postmarked within 3 years from the due date, plus extensions. Extensions include the time of extension granted by a Presidential Declared Disaster, see IRM 25.6.1.10, Claims Abatement and Refund Procedures.

    Note:

    If a TC 460 , Extension of Time for Filing, is posted to the spouse’s module and you are transferring the credits to the joint account, you must remove and re-input the TC 460 to the correct tax module to allow for the correct Return Due Date (RDD) and any penalties to re-compute. To remove or re-input TC 460, see IRM 21.5.2.4.23.8, IDRS Account Actions, and IRM 3.14.1.6.26, Extensions.

  2. If it is determined that a payment or credit belongs to another tax period or TIN, transfer the credit(s) or payment(s) to partial pay, full pay or to allow the payment to properly refund to the earliest Collection Statue Expiration Date (CSED) date, as applicable. See IRM 21.5.8-1 , Transaction Codes and Reversals, for additional information on using the correct transaction codes and reversals. Send a Letter 672C (credit offsets), Letter 2358C (Taxpayer Delinquency Investigation [TDI] closing letter) or appropriate letter using the specific paragraphs to inform the taxpayer of the offset and document Accounts Management Services (AMS) of actions taken.

  3. If the credit/payment is available for offset or refund (not statute barred) and you are able to determine where to apply the credit for offset or refund the credit, take the appropriate actions to resolve the credit, and send a Letter 672C (credit offsets), Letter 2358C (TDI closing letter) or appropriate letter using the specific paragraphs to inform the taxpayer of the offset or refund and document AMS of actions taken. See note below for exception.

    Note:

    When working credit balance case and payments (TC 640, 670, or 660) are posted to the Spouse’s account, make sure before you transfer them to a joint account that the payments are not included in the TC 806 amount of the joint account. You can verify by:

    • Checking IRPTR on both TINs to find the exact "Withholding amounts" and then add the payment(s) and see if it equals to the TC 806 amount on a joint account.

    • If the payment(s) is not included and research shows spouse filed with joint, then transfer to the joint account, as appropriately.

    • HOWEVER, if you see that payment(s) is included in the TC 806 on the joint account, do the following: input TC 290 .00, TC 807 difference from the total payment(s) amount, use Hold Code "2" and Priority code "1" or "8" (if prior TC 170 posted), then after the adjustment is input, transfer the payment(s) from spouse to joint account. DO NOT SEND A CLOSING LETTER DUE TO IRS ERROR. Only document AMS comments of actions taken.

  4. If the payment or credit (i.e., credit elect) is available for offset or refund (not statute barred) and unable to determine where to apply, then taxpayer contact is required as stated below:

    1. If a telephone number is available, ACSS and W&I CSCO must attempt two telephone calls (one telephone attempt for SBSE CSCO employees) to determine where to apply the credit/payment and/or request a tax return. See IRM 5.19.5.3.10, Telephone Techniques and Communication Skills, for additional guidance.

      Note:

      At discretion of local management research telephone directory/web-site or research www.411.com for an updated telephone number, if necessary.

    2. If unable to contact the taxpayer via telephone, send a Letter 112C or appropriate letter to taxpayer. Input a TC 971 AC 296 to document credit research completed. See IRM 5.19.2.5.8.4, Input of TC 971 Action Code (AC) 296 - Credit Research Completed. Document AMS of actions taken.

  5. If the taxpayer responds to a Letter 112C or other appropriate letter for a closed RD module, process per the taxpayer's instructions. A signed statement of non-liability can be used to prepare a "dummy return" . Attach the signed statement (affidavit statement from the Letter 112C ) to the dummy return for processing.

    Note:

    A "dummy (zero tax) return" can be prepared to address the credit if taxpayer responds "not liable" as long as the signed Letter 112C is attached. The "dummy return" signifies that the taxpayer is requesting a refund of the payment(s) when it is determined that the taxpayer is not liable to file for the specific tax period. See IRM 5.19.2.5.5.4.10, BMF Response with Original Return(s) for additional guidance. If there is a TC 716 (Credit Elect) you can reverse the credit to the prior year so it can refund systemically rather than preparing a dummy return.

  6. If a Letter 112C or another appropriate letter was sent within the past 12 months on a closed module (TC 593, TC 597 or TC 598), do not send another letter unless there is an indication that the taxpayer's entity was updated since the last letter was issued.

  7. If the credit is not available for offset or refund as statute barred, leave the credit on the module. Input TC 971 AC 296 to document credit balance research completed. This would also apply to tax periods over 6 years old. Do not manually move the credit to Excess Collections.

  8. If the taxpayer's response results in either a full or partial abatement of the AUR assessment on a married filing joint (MFJ) account, any refund generated by the abatement must be paid jointly to both spouses unless one or more TC 706 is present and all four of the following items are true:

    1. The spouses’ names on the account do not both appear on the originating account. Meaning, the TC 706 credits must transfer from one spouse on the originating account either as a single or separate filer or as a joint filer with a new spouse.

    2. No payments or credits other than a TC 706 posted to the account since the AUR assessment.

    3. In the case of partial abatements, all TC 706 credits transferred from the same person.

    4. All TC 706 occurred less than two years before the date of the full or partial abatement.

  9. If a TC 706 is present and all four of the above items are true, move the applicable TC 706 credits back to the modules where they originated.

5.19.2.5.8.3  (09-11-2012)
Levy Payment Procedures

  1. If the credit is a levy payment Designated Payment Code (DPC) 04, 05 or a mis-applied levy payment with a DPC 99, research the entity to determine what modules were included in the levy. The research may include researching previous balance due modules with a TC 670, DPC 05 or 99, identifying a levy payment. Research all cross reference TIN's for possible origin of the levy.

  2. Transfer the applicable credit(s) to an existing identified module(s) that were included in the levy to full pay. If all levy modules are no longer in balance due status, offset or transfer credit to any other outstanding liabilities that were not subject to the levy. Follow the procedures in this section for further actions to be taken.

    Caution:

    Do not transfer payments to a cross reference entity unless you are able to verify the source of the levied funds is liable for the cross referenced debt.

    Note:

    It has been identified that levy payments are being processed with a DPC 99- miscellaneous payment. It may be necessary to utilize RTR system or request the source document to research payment. It also may be necessary to contact the taxpayer to provide the levy source information if necessary to release the levy.

  3. If no balance due(s) module is identified of the origin of levy issuance, input a credit transfer to move the credit to the original levy module to allow the payment to refund to the taxpayer. Use bypass indicator 1, if required. If the balance due module(s) is identified as a Debtor master File (DMF)- with a TC 130, input the credit transfer to the original levy module to allow the payment to offset (TC 896) to the DMF account.

  4. If a levy payment posted to a module(s) with no assessment and no indication of other outstanding liabilities on the account and the payment was received within the last 9 months, transfer the payment to the latest full paid module in order for the payment to be refunded with penalty and interest. See IRM 5.19.6.21.1, Researching LEVYPMT Transcripts and Open LEVY Control Bases.

    Note:

    Do not move credit to a module on a retention register to avoid an Unpostable condition. Retention register modules must be moved back online before input of credit transfer. This does not apply to modules in temporary retention.

  5. If the levy payment was received after the 9 month period, if telephone number is available, ACSS and W&I CSCO must make two telephone attempts (one telephone attempt for SBSE CSCO employees) before sending Letter 112C or other appropriate letter to the taxpayer requesting the taxpayers intent or disposition of the credit or a claim for a refund. If you determine the levy payment is statute barred, see IRM 5.19.6.22.1, Researching LEVYPMT Transcripts and Open LEVY Control Bases for additional guidance, if necessary.

  6. If you determine the levy has been full paid, prepare a Form 668-D , Levy Release form. Refer to paragraph 8 to determine levy origin. You have the option to mail the 668-D to the levy address, but faxing would be more efficient. The taxpayer should be notified a levy release was issued. Refer to IRM 5.19.6.21.1, Researching LEVYPMT Transcripts and Open LEVY Control Bases for additional guidance.

  7. For IMF entities only: If identified a wage levy is now full paid and proceeds have been misapplied to other tax periods, a Form 668-D must be prepared to release the levy.

  8. Determine the origin of the levy source prior to completing Form 668-D. Research all modules for posted returns, full paid modules and temporary register for possible mis-applied payment and origin of the levy. It may be necessary to order ISRP transcripts or utilize RTR to order/research the last payment to assist in determining the levy source(s).

  9. If the payment is a designated payment code (DPC) 04, 05 or 99 and you determine it is not a true levy payment, change the DPC to "0" (zero, zero) and continue with procedures in IRM 5.19.2.5.8.1, Credit Balance Research Procedures also see IRM 5.19.2.5.8.2, Credit Offset or Refund Procedures.

    Note:

    The DPC can be changed on the adjustment screen (ADD24, ADD34). If the credit is to be left on the account, a credit transfer must still be made to change the "DPC" . This can be done by transferring the credit back to the same account module and at the same time changing the DPC code to "00" zero).

5.19.2.5.8.4  (02-15-2011)
Input of TC 971 AC 296-Credit Research Completed

  1. After all research has been completed and it is determined that the credit(s) and/or payment(s) will remain on the module, a TC 971 AC 296 must be input to identify that all necessary research was completed and provides an audit trail for future reference.

    Note:

    If you are also closing the module with a TC 590, 591 or 593 you have the option of inputting both actions simultaneously utilizing CC REQ 77.

    Follow the steps below for input utilizing CC REQ 77:

    • Input TC 971 in the "TC field"

    • Input AC 296 in the "TC 971/151- CD field"

    • Input TC 590, 591, 593 with the appropriate 2 digit code in the "MISC field" . Input the codes with no spaces, i.e. 59076

    • If a cross reference TIN was also researched, input the cross reference TIN in the "X-REF TIN field"

      Note:

      TC 590, 591 or 593 can not be input on a module with a credit balance unless a TC 971 AC 296 input. An error message will display alerting to "Resolve Credit Balance" , and will not allow the input of the TC 590, 591 or TC 593.

  2. Input of TC 971 AC 296 is only required once for a tax module with multiple credits at the time of the research.

  3. If a prior TC 971 AC 296 was input on a module which subsequently indicates an additional credit or payment, another TC 971 AC 296 must be input after research is completed and determined all credit and payments cannot be resolved and will remain on the module.

5.19.2.5.9  (10-03-2011)
Transcript Overview

  1. Transcripts are the form of maintenance most widely used by the service to ensure proper activity occurs within a module/account. The transcripts are generated systemically when certain predefined criteria is met and unresolved condition(s) remain on an account for a specific length of time. The criteria is established when it's presence indicates either expected module activity has not occurred or some sort of manual intervention that may be necessary to resolve the account.

    Note:

    When working CSCO Transcripts, take a count for each module resolved.

  2. If a transcript account is six years or older from the current tax year and there is no credit(s) posted, input a Transaction Code (TC) 590 cc 77, no managerial approval is required.

  3. If a transcript account is six years or older from the current tax year and there is credit(s) posted, IRM 5.19.2.5.8, Credit Balance Overview, before closing the module with the appropriate TC 59X.

  4. There are three types of transcripts that are generated:

    1. TDI Research Transcripts (TDI-)- designed to generate on a unresolved TC 599/594 and a TC 150 has not posted to the account.

    2. Accounts Maintenance (AM 18) – designed to generate on credit balance accounts where a tax return has not posted. A follow-up transcript will generate every 26 cycles until the case is resolved. Unresolved Accounts Management (AM)-18 transcripts will generate as a DIAGQ transcript after one year.

    3. Diagnostic (DIAG) Transcripts - there are two types of DIAG transcripts, DIAG P and DIAG Q. Compliance Services Collection Operation (CSCO) receives DIAG Q transcripts. Transcripts are generated weekly on entities and tax modules meeting predetermined criteria which might indicate incorrect processing has occurred. The primary purpose for these transcripts is to identify systemic, programming or computer operation problems. .

  5. For Individual Master File (IMF) Taxpayer Delinquency Investigation (TDI) Transcripts listed above with a previous unassessed bankruptcy (TC 599 cc 67) or open bankruptcy with credit(s) on the module for either the primary or secondary taxpayer, prepare Form 4442 and fax to:
    Att: Technical Advisor
    To: (267) 941–1015

    Note:

    See "SERP; Who/Where- Insolvency (Bankruptcy) National Field/Centralized Site Directory " , for additional contact information. Insolvency (Bankruptcy) National Field/Centralized Site Directory

  6. If the account has an open or unreversed TC 520 present (-V or -W freeze) with closing codes (cc) 60 - 67, 81 or 83 - 89, and your transcript module has a credit balance, fax a copy of IMFOLT or TXMOD print showing the credit or payment on the module along with a Form 4442, Inquiry Referral, to: Centralized Insolvency Operation (CIO) Payment Team at fax number (267) 941-1561. On the Form 4442 explain you are working a credit balance transcript which needs to be addressed on the account with an open TC 520. Once the Form 4442 has been sent to CIO, close the case and input AMS comments of actions taken.

  7. All assessment statute period transcripts should be worked on a priority basis. When requesting returns from files, review all statutes before reprocessing. Per IRM 3.11.154.3.6 I, Statute Returns and IRM 25.6.1.8 , Original Delinquent Returns, statute clearance is not necessary on original secured returns by Compliance employees being forwarded for processing. However, for tax returns requiring statute clearance see IRM 5.19.2.5.4.5.12, IMF Response with Original Return and IRM 5.19.2.5.5.4.10, BMF Response with Original Return(s).

  8. All IMF TDI Transcripts are downloaded onto the Account Management Services (AMS) database inventory.

  9. BMF TDI Transcripts are screened and worked via the automated IAT System. Cases that need to be manually worked are extracted and a control base is established via the Case Control Activity System (CCA Report) and assigned to the appropriate CSCO Campus.

  10. When working a TDI transcript and there is a credit available for offset or refund (not statute barred) and you are able to determine where to apply the credit for offset or refund the credit, take appropriate actions to resolve the credit, and send a Letter 672C (credit offset), Letter 2358C (TDI closing letter) or appropriate letter using the correct paragraphs to inform the taxpayer of the offset or refund. If unable to determine where to apply the payment or credit (including credit elect), see paragraph 4 in IRM 5.19.2.5.8.2, Credit Offset or Refund Procedures.

  11. When working credit balance transcripts (AM-18s, TDI Research or DIAG-Q's) and payments (TC 640, 670, or 660) are posted to the Spouse’s account, make sure before you transfer them to a joint account that the payments are not included in the TC 806 amount of the joint account. You can verify by:

    • Checking IRPTR on both TINs to find the exact "Withholding amounts" and then add the payment(s) and see if it equals to the TC 806 amount on a joint account.

    • If the payment(s) is not included and research shows spouse filed with joint, then transfer to the joint account, as appropriately.

    • HOWEVER, if you see that payment(s) is included in the TC 806 on the joint account, do the following: input TC 290 .00, TC 807 difference from the total payment(s) amount, use Hold Code "2" and Priority code "1" or "8" (if prior TC 170 posted), then after the adjustment is input, transfer the payment(s) from spouse to joint account. DO NOT SEND A CLOSING LETTER DUE TO IRS ERROR. Only document AMS comments of actions taken.

      Note:

      If working any credit balance transcript and a TC 460, Extension of Time to File, is on the spouse’s module and you are transferring the credits/payments to the joint account, please follow IRM 5.19.2.5.8.2, Credit Offset or Refund Procedures, for additional information of removing and re-inputting the TC 460.

  12. When working a TDI transcript and the credit/payments are statute barred and the credit/payment date is at least 5 years old, you can transfer to the Excess Collection file (XSF). For specific procedures, see IRM 5.19.2.5.9.4, Accounts Maintenance (AM) 18 Transcripts.

5.19.2.5.9.1  (02-15-2011)
TDI Research (TC594/599) Transcript - Manual Work Processing

  1. TDI research transcripts are generated on accounts that have unsatisfied or un-reversed TC 594 or 599 as a catch to resolve the issue, regardless of the module balance. There are various reasons a tax return was not processed, and subsequently generating a transcript. Each transcript is unique and research of various sections of the IRM may be utilized. This section only gives general guidance and is not exclusive of actions needed to resolve the account.

  2. IMF Transcripts will generate if a TC 150, 590, 591, 592, 593, 596, 597, 914, 916, 918, 976 or 977 does not post within 30 cycles after the TC 594/599 posting cycle.

    Note:

    There is an exception if the TC 594 contains closing code 22, 23, 33, 34, 58, 59, 83 or 84, a transcript will not generate.

  3. BMF transcripts will generate if a TC 150, 610, 590, 591, 592, 593, 595, 596, 597, 914 or 976 does not post within 40 cycles after the TC 594, TC 599, TC 976, TC 610, or Unpostable 150/610 cycles.

    1. However, if a TC 599 cc 38 is posted on a module, forward a copy of the TXMOD print and any other pertinent information to the appropriate AM function. The AM function will review the account and take any necessary actions, if applicable. See IRM 5.19.2.5.5.3, BMF 6020(b) Program Referrals, for additional guidance.

      Note:

      Forward all pending TC 599 cc 38 to Ogden 6020(b) Unit. Forward copy of TXMOD print and any other pertinent information to:
      Ogden Campus - 6020(b) Unit
      1973 North Rulon White Blvd.
      Ogden, UT 84404

5.19.2.5.9.2  (04-05-2011)
TDI Research (TC 594/599) Transcript - Integrated Automation Technologies (IAT) Processing

  1. All BMF TDI transcripts are initially screened through an IAT system which is centralized in the BSC CSCO Operation. The program is designed to search the account on IDRS, and take the following systemic actions:

    1. For accounts with TC 150 (AP or PN ), TC 610 posted within 10 cycles, with no TC 594/599, TC 590, 591, 592, 593, 595, 596, 597 and 914, the IAT process will close the account with no action.

    2. Any module with an Unpostable TC 150 posted within 10 cycles and TC 976 are screened out during the IAT process as they need to be worked manually, as the account needs intervention to resolve issue. The account will be extracted and systemically assigned and controlled to the assigned Campus’s CCA report.

    3. For unresolved accounts with a TC 150, 590, 592, 593, 595, 596, 597, 610 or 914 that did not post to the module, and there is an Unpostable 150 or TC 610 older then 10 cycles, the IAT process will generate/send an appropriate letter and systemically generate a TC 592 or TC 594 (for PC-B accounts) to reverse the transaction.

      Note:

      The Brookhaven (BSC) signature code is used for the notices issued through the IAT process and is not indicative of the Campus where the notice response will be directed. Responses will have the Campus return address based on the location code of the entity. BSC CSCO runs a follow report after the 26 cycles to close identified "no response modules" .

    4. If CC ENMOD indicates a letter was returned undeliverable, a TC 593 cc 32 will be input systemically via IAT.

  2. Responses to the Letter 282C generated from IAT will be assigned to the appropriate Campus per location code assignment. Employees will work the responses using normal response procedures.

    Note:

    Letters generated from IAT will have the CSCO Operation Manager's signature of the centralized site where the IAT generation occurred.

5.19.2.5.9.3  (10-03-2011)
Resolving TDI Research (TC 594/599) Transcripts

  1. For IMF Accounts: Research IDRS using CC TXMOD. Close the IDRS control base, as "no action" if the following transaction codes are present on the module. Input a narrative on AMS of findings and resolution of account.

    1. TC 150, PN 150, AP 150, CU 150

    2. TC 590, 591, 592, 593, 595, 596 or 597

    3. DC150, RJ150, RS 150 posting within 10 cycles of the current date

    4. TC 594/599 posting within 10 cycles of the current date

    5. TC 914, 976 or 977

    6. TC 916 or 918

    7. TC 610 posted within 10 cycles of the current date

    8. An Unpostable TC 150 or TC 599 with a cc 46, 71 or 96, which identifies a non-taxable return. (TC 150-0).

    9. An Unpostable TC 171 or 322 it the condition was caused by the TC 150 attempting to post and posted within 10 cycles of the current date.

  2. For BMF Accounts:
    Accounts not resolved systemically through IAT will be assigned to the appropriate Campus via Campus CCA report (Control D) under a generic IDRS number associated with each specific CSCO Operation. Each Campus is responsible to access and distribute the listing to the employees weekly.

  3. For both IMF and BMF accounts, research the account and follow the chart below if:

    • the return is being reprocessed or

    • the return was secured from the Suspense File or

    • the return was secured from the Submission Processing Files with original IRS received date.

    Note:

    Per IRM 3.11.154.3.6 , Statute Returns and IRM 25.6.1.8 , Original Delinquent Returns, statute clearance is not necessary on original secured returns by Compliance employees being forwarded for processing. However, for tax returns requiring statute clearance see IRM 5.19.2.5.4.5.12, IMF Response with Original Return and IRM 5.19.2.5.5.4.10, BMF Response with Original Return(s).


    If And Then
    Research indicates the TC 594 was input in error, a TC 599 issue can not be resolved or the return is not found in the Suspense file,

    Note:

    Definition of error indicates TC 599/594 was input on incorrect tax period. Example- AMS states secured return on 2008; however TC 599 input on 2009.

    Taxpayer is not liable for this period only,
    • Input TC 592 to reverse TC 594/599 then input the TC 59X on REQ77 using a delay code of two cycles.

    • For BMF: Input a TC 590 cc 75

    • For IMF: Input a TC 590 cc 76

    • Document AMS, as appropriate.

    Note:

    If a credit balance remains on the account, you must follow all credit balance research procedures. See IRM 5.19.2.5.8, Credit Balance Overview before inputting TC 59X with appropriate closing code. If credit is a Levy payment, see also IRM 5.19.2.5.8.3, Levy Payment Procedures. If credit/payment is statute barred and the payment date is at least 5 years or more, you can transfer to Excess Collections file (XSF), see IRM 5.19.2.5.9.4 Accounts Maintenance (AM) 18 Transcripts, in paragraph 9.

    Taxpayer will not be liable for future periods,

    Note:

    For IMF, this is only for deceased taxpayer’s.

    • Input TC 592 to reverse TC 594/599. Input a TC 59X on REQ77 using a delay code of two cycles.

    • Input TC 591 cc 75.

    • Document AMS, as appropriate.

      Note:

      If a credit balance remains on the account, you must follow all credit balance research procedures, see IRM 5.19.2.5.8, Credit Balance Overview before inputting TC 59X with appropriate closing code. If credit is a Levy payment, see also IRM 5.19.2.5.8.3, Levy Payment Procedures. If credit/payment is statute barred and the payment date is at least 5 years or more, you can transfer to Excess Collections file (XSF), see IRM 5.19.2.5.9.4, Accounts Maintenance (AM) 18 Transcripts, in paragraph 9.

    Taxpayer is Liable, or Taxpayer is Liable and DC 150, RJ150, RS 150 posting to the module after 10 cycles and cannot pull the return from Files (return is not available),
    • If a telephone number is available, W&I CSCO must make two telephone attempts (one telephone attempt for SBSE CSCO employees) within the same day (if possible) before sending Letter 282C , or an appropriate letter requesting a copy of previously file return.

    • If contact is made by telephone, you must indicate to the taxpayer to include a new signature(s) and date on the return and indicate "RD" on top of the tax return so it can be processed appropriately. Provide the correct CSCO’s return address, see Exhibit 5.19.2-12, CSCO Non-filer Campus Addresses.

    • Input TC 592 to reverse TC 594/599. However, if the module is Little or No Tax due or a Primary Code (PC)-B case, input a TC 590 cc 77 on REQ77 using a delay code of two cycles.

    • Document AMS, as appropriate and close control.

    Note:

    If a credit balance remains on the account, you must follow all credit balance research procedures. See IRM 5.19.2.5.8, Credit Balance Overview prior to input of TC 59X with appropriate closing code. If credit is a Levy payment, see also IRM 5.19.2.5.8.3, Levy Payment Procedures. If credit/payment is statute barred and the payment date is at least 5 years or more, you can transfer to Excess Collections file (XSF), see IRM 5.19.2.5.9.4, Accounts Maintenance (AM) 18 Transcripts, in paragraph 9.

    A return was found in the TC 594/599 Suspense File. Taxpayer is liable and return has not posted to the delinquent module,
    • Process a copy of the return per IRM 5.19.2.5.4.5.13, IMF Response with Copy of Return(s), or IRM 5.19.2.5.5.4.11, BMF Response with Copy of Return.

      Note:

      For IMF tax returns, if the copy does not have a taxpayer’s signature(s) you must request a signed return from the taxpayer. Continue by following procedures in the above row (Taxpayer is liable).

    • Place a copy of the return in the TC 594/599 Suspense file.

    • Document AMS of actions taken, as appropriate.

    Taxpayer is liable and return posted to incorrect module,
    • Process the return per IRM 3.11.106.2.4.2 , Form 13596 - Reprocessing Returns.

    • Reverse the assessment in the incorrect module and transfer credit(s) to the correct module, if applicable.

      Note:

      If not trained on reversing the assessment, send to the appropriate AM area to resolve. Document all pertinent information on referral form.

    • Document AMS of actions taken.

    Taxpayer is liable and DC 150, RJ150, RS 150 posting to the module after 10 cycles,
    • Determine what caused the Unpostable condition and correct appropriately, if possible.

    • If unable to correct the Unpostable condition, process a copy of the return, see IRM 5.19.2.5.4.5.13, IMF Response with Copy of Return(s), or see IRM 5.19.2.5.5.4.11, BMF Response with Copy of Return(s).

    • Maintain a copy of the return in the TC 594/599 Source Document Suspense File.

    • Document AMS of actions taken, as appropriate.

    Form 944 has posted for the tax year.  
    • Determine taxpayer’s filing requirement by utilizing the F944 cache on BMFOLE.

    • Additional research may be necessary to resolve FR issues regarding 941/944. See IRM 5.19.2.5.5.4.16, BMF Responses Employment Tax Overview, and see IRM 5.19.2.5.5.4.16.4, BMF Response Form 944, Employer's ANNUAL Federal Tax Return.

5.19.2.5.9.4  (09-11-2012)
Accounts Maintenance (AM) 18 Transcripts

  1. Semi-annually a CP 80 (IMF) or CP 080 (BMF) is systemically generated through Account Management to taxpayers which have TDI modules in ST 06 having a credit balance and no tax return has posted. The CP 80 or CP 080 requests the taxpayer to file a return (with signature). However, six months before the credit expires, a systemic last chance notice (CP 81 [IMF] or CP 081 [BMF] letter) will be sent to the taxpayer explaining the credit will expire in six months. If the credit balance is not resolved before the statute expires, it will systemically transfer to the Excess Collection file after 51 months of no module activity. There are two exceptions and both will generate an AM-18 transcript to CSCO to research:

    1. A previous TC 594/599 TDI Research Transcript with a credit balance not resolved, or

    2. The credit balance is from a TC 670 and the Designated Payment Code (DPC) indicating a levy payment.

  2. Both IMF and BMF AM-18 transcripts generate 40 cycles after an unsatisfied or un-reversed TC 594/599, and 20 cycles after any TC 590, 591, 593, 597 or 598 if the DPC indicates a levy payment. The AM-18 transcripts generate on a monthly basis and assigned on AMS. If there is an unpostable TC 150 condition, see IRM 5.19.2.5.9.3, Resolving TDI Research (TC 594/599) Transcripts, for further actions.

  3. If a module has a TC 595 present with no follow up transcript, route to Examination. Since transcripts are paperless, make a print of the case to send to Exam with an explanation of actions needed to resolve the credit. Document AMS of actions taken.

  4. For follow up transcripts, research IDRS command code AMDISA to determine if the case is still open in Exam.

    If Then
    Case is open in Examination, Take no further action and destroy the transcript.

    Note:

    For IMF only, close as No Action, document AMS of actions taken.

    Case is not open in Examination.
    1. Reverse the TC 595 with a TC 592.

    2. Resolve the credit balance per the Credit Balance Section IRM 5.19.2.5.8, Credit Balance Overview.

  5. Contact Criminal Investigation (CI) to resolve a credit balance on a TC 596.

  6. If working a previous TC 594 TDI Research Transcript with a TC 150 posted under the Primary SSN, follow the procedures in IRM 5.19.2.5.6.1.2, IMF - TIN and Entity Problem, Taxpayer Filed a Joint Return.

  7. If an AM-18 transcript is generated and research identifies a return has now posted or an assessment has posted to the account, and the transcript is no longer valid, close the account as "No Action" .

    Note:

    This situation may occur if actions taken occur during the creation of the transcript.

  8. If an AM-18 transcript is other than the above and research does not identify a return present and the credits are not statute barred take the following actions:

    • If telephone number is available ACSS and W&I CSCO must make two telephone attempts (one telephone attempt for SBSE CSCO employees)

    • Research credits and input a TC 971 AC 296 prior to sending a letter

    • If no telephone number available or taxpayer is not reached by telephone, send a 112C or other appropriate letter

    • Close the transcript open control base and follow procedures in table below.

    .

    Note:

    If payments are non-statute barred levy payments see IRM 5.19.2.5.8.3, Levy Payment Procedures.

    If Then
    A previous TC 59X is on the module and the taxpayer is liable,
    • Research credit and input TC 971 AC 296.

    • Input TC 592 to reverse the previous TC 59X, using FRM49 and accelerate account to ACS per IRM 5.19.2.5.1.1 Accelerate and/or Delay To TDI Status 03.

    • Document AMS of actions taken.

    The taxpayer responds to a CP 80 (IMF) or CP 080 (BMF) generated from AM-18 Transcript,
    • If telephone number is available ACSS and W&I CSCO must make two telephone attempts (one telephone attempt for SBSE CSCO employees)

    • Research credits and input a TC 971 AC 296 prior to sending a letter.

    • If no telephone number available or taxpayer is not reached by telephone, send a Letter 112C or other appropriate letter

    • Document AMS of actions taken.

    The taxpayer responds to a CP 80 (IMF) or CP 080 (BMF) from a AM-12 Transcript, Forward the response to the appropriate AM function.
    The account is a PC-B, Little or No Tax Due or over 6 years old,
    • Input a TC 590 cc 77 and TC 971 AC 296 (after researching credit) on FRM77 simultaneously, see IRM 5.19.2.5.8.4, Input of TC 971 AC 296-Credit Research Completed. No managerial approval is needed when working transcripts.

    • Document AMS of actions taken.

  9. If working a credit balance transcript and any credits or payments are statute barred and the payment dates are at least 5 years old or more, prepare Form 8758 , Excess Collections File Addition, to transfer to Excess Collections file (XSF), see IRM 3.17.220.2.1.1, Preparation of Form 8758. However, if the module has a TC 594/599 and there are levy payments with Designated Payment Codes (DPC) of 04, 05, 16, 18, 20, 21 or 99, you must follow procedures in IRM 5.19.2.5.8.3, Levy Payment Procedures, before transferring to XSF.

    Note:

    Normally, a statute barred credit/payment will systemically be cleared to zero with a TC 388 after 51 months of no activity on the module. However, in some instances, the credit with appear back on the module (TC 389) indicating activity. Therefore, transferring credits with payment dates at least 5 years old to XSF will avoid future credit balance transcripts.

  10. Send Form 8758 to the appropriate area based on the first two digits of DLN of the payment you are sending to excess and route based on SERP Who/Where; UNIDENTIFIED/ EXCESS COLLECTION CONTACTS.

  11. If the credit or payment cannot be transferred or refunded and is statute barred and the date of the credit or payment is less than 5 years, input TC 971 AC 296, see IRM 5.19.2.5.8.4, Input of TC 971 AC 296 - Credit Research Completed.

  12. If the account has an open or unreversed TC 520 present (-V or -W freeze) with closing codes (cc) 60 - 67, 81 or 83 - 89, refer to IRM 5.19.2.5.9, Transcript Overview, for further actions.

5.19.2.5.10  (09-11-2012)
Diagnostic-Q Transcripts

  1. Diagnostic-Q (DIAG-Q) transcripts are generated weekly to identify potential problems on the Integrated Data Retrieval System (IDRS) data base. You must review any prior actions (i.e., TC 59X, credit balances or freeze codes) to determine if the module was appropriately worked. If not worked properly, follow the appropriate procedures to resolve the issue.

    Note:

    Although not all DIAG–Qs require action, they are used to identify and remove unnecessary modules/accounts from the Taxpayer Information File (TIF).

  2. DIAG-Q Transcripts are identified by a one character type code:

    • M, D, E, O, F, R, 1-9, A, S, G, or C in that priority order

    • These codes are in the transcript heading, and each type is sorted together

      Exception:

      Types F, O, and M are sorted by assignee employee number

    • The number types "1-9" identify the number of years the account has been on the TIF

    • Refer to IRM 2.9.1.18.3.2 , Type Definition of DIAG-Q Transcripts for detailed definitions of the above indicated type codes

  3. Document AMS comments with the following information:

    • DIAG-Q type

    • Reason code

    • Any actions taken

    Note:

    When working DAIG-Q transcripts, take a count for each module resolved.

5.19.2.5.10.1  (09-11-2012)
General Procedures for Diagnostic-Q Transcripts

  1. Review DIAG-Q transcripts immediately upon receipt.

  2. return the following DIAG-Qs to Service Center User Support:

    • Type P

    • Type O with a Transaction Code (TC) 150 or TC 240

    • Type A, unless requested by CSCO through User Support

    • Freeze Code -Z-, Y-, or -X

    • Freeze Code -A or -L without a -W, -V, or -Y

    • Non-Collection issue

    • Open control base for a non-Collection function

    • Transcript does not meet criteria for generation

    • A credit balance with a settled return (only if the Assessment Statute Expiration Date [ASED] is more than 180 days). If the ASED is within 180 days, route to the Statute function.

  3. When the DIAG transcript show TSIGN 8000, do the following:

    • No associated balance due modules, destroy the transcript.

    • There are associated balance due modules, TSIGN to 0000 using CC ASGNI

  4. When the transcript shows an open Compliance Services Collection Operation (CSCO) control base (upper right corner) route to the employee or group assigned.

  5. When the transcript shows an open territory/area office Collection control base, do not route it to the territory/area office employee, you must work per procedures below.

    Note:

    In some instances for Individual Master File (IMF) DIAG-Q transcripts, USER Support will route the transcripts to CSCO as stated above.

  6. The Return Delinquency code types are as follows:

    Note:

    For IMF DIAG-Q these will be delivered through Account Management Services (AMS).

    If ... Then ...
    Type D

    Note:

    these have a TDI-MOD-STATUS-CD of 1 or 9

    • Research on IDRS to determine if the return delinquency is actually open

    • If not, the module should be closed on IDRS with appropriate TC 59X

    Type O (No TC 150 or TC 240)

    Note:

    these transcripts contain an open control base

    • Determine if the transcript should be routed to the open control base or should be closed.

    • Once the control base is closed, it will drop off from IDRS

    Type R (No TC 150 or TC 240)
    • Review to determine if there are any unusual cases or potential problems

    • Resolve if possible using the return delinquency procedures

    Type 1-9 (No TC 150)

    Note:

    These transcripts are generated for modules with unresolved conditions that have been on IDRS for one, two, three years, etc.

    • The number identifies the number of years

    • Analyze the module to determine resolution

    • See IRM 5.19.2.5.10.2, Diagnostic-Q - Return Delinquency/TDI Numerics, and subsections for further information

  7. When working a DIAG-Q transcript:

    If ... And ... Then ...
    There is a credit available for offset or refund You are able to determine where to apply the credit
    • Resolve the credit, see IRM 5.19.2.5.8, Credit Balance Overview

    • Send a Letter 672C (credit offsets), Letter 2358C (Taxpayer Delinquency Investigation [TDI] closing letter) or appropriate letter to inform the taxpayer of the offset or refund

    • Document AMS comments per IRM 5.19.2.5.10, Diagnostic-Q Transcripts

    There is a credit or payment not available for offset or refund The credit is Statue Barred Follow procedures in IRM 5.19.2.5.9.4, Accounts Maintenance (AM) 18 Transcripts

    Note:

    If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590, 591 or 593, see IRM 5.19.2.5.8, Credit Balance Overview.

    Sending a letter to the taxpayer Requesting additional information
    • Document AMS comments per IRM 5.19.2.5.10, Diagnostic-Q Transcripts

    • Indicate type of letter sent

    • Do not hold the account open to wait for response. Taxpayer responses to these letters will be batched as new RD work.

    Working the various types of DIAG–Q transcripts You identify issues/problems either from systemic or procedural guidance Contact your local Planning and Analysis staff prior to contacting Headquarters for assistance

  8. Each service center should establish an inventory control system to maintain and monitor receipts, closings, and current inventories.

  9. Every TIF module contains a reason code reflecting the highest priority criteria for which the module is being retained on IDRS. The reason codes found on (CSCO) DIAG-Q transcript modules for Return Delinquency are EE, QQ, SS, RF, T1, T2, T3, T4, T5 and 33. A complete list of reason codes can be found in IRM 2.9.1, Exhibit 2.9.1–1, Reason Codes.

  10. See Table below for a summary of these Reason Codes found on module types "T" (tax module) or "E" (entity);

    Reason Codes Module Type Aging Factor in Cycles MF Extraction/TIF Retention Criteria
    33 E & T MFEXCL (Master File Exclusive) reason code; module will remain on the TIF/IDRS until MF extracts or assigns the module a different reason code. MF: For entities: One of the following must apply:
    For "E" entity module:
    1. Temporary TIN or Account TIN changed current cycle (IMF/BMF).

    2. TC 130 with blocking series 200 posts (IMF).


    For "T" tax modules:
    1. A freeze or hold condition is present on the module (IMF/BMF).


    TIF: Tax module is in Service Center Status 53 and the COLL-CLOSING-CD is equal to 90 or 93 (valid for tax module only).
    EE T MFEXCL MF: For IMF and BMF one of the following must apply,
    1. Tax module is in TDI status.

    2. Module is in TDI notice status with a credit balance.

    3. Module is in TDI notice status (status code 02) and another module in the account is in TDI status (status code 03).

    4. Module is in TDI fourth notice status (TDI indicator code 7).


    For EPMF the module is in TDI or TDI notice status.
    TIF: N/A.
    QQ E & T 12 for entity MF: N/A
    TIF:
    1. For entities; CURRENT-CYC minus the CLOSURE-CYC of the ENT-TDI-COMPLIANCE-REC is less than 12.

    2. For tax modules; Contains TDI-MOD-STATUS-CD equal to (1,4,5,6,7, or 9) or DELAY-TDI-CD equals 2 and the TDI-MOD-STATUS-CD equals 0 and the MF-STATUS is less than 06.

    RF T MFEXCL MF: The module is frozen due to a TDI Refund Freeze.
    TIF: N/A
    SS T 5 MF: N/A
    TIF: All of the following must apply;
    1. Tax module contains TDI-MOD-STATUS-Cd of 0.

    2. No TC 150 is present in the module.

    3. Module contains a pending or posted TC 474.

    4. Current cycle minus the TC 474 cycle is less than 5.

    5. There is no subsequent TC 590, 591, or 593-599 (if posted and pending transactions have the same cycle, consider the posted subsequent to the pending).

    T1 T none MF: N/A
    TIF: All of the following must apply:
    1. Current Master File Status is 23.

    2. TDI-CD not equal to 0, 2, 8, 9, T, X, Y, or space.

    3. RWMS-QUEUE is 0 or 1. (IMF/BMF/NMF).

    T2 T 64 (from MOD-STATUS-CYC- of TIF-50) MF: N/A
    TIF: Tax module TDI-CLOSURE-TYPE is equal to 8 and the TDI-CD is equal to 1, 2, or 8 (IMF/BMF/EPMF/NMF).
    T3 T 4 (from TRANSFER-CYC of TIF-32) MF: N/A
    TIF: Account TDI-CD is equal to T (transfer) and the module TDI-MOD-STATUS-CD is significant (not equal to zero or blank) for (IMF/BMF/EPMF/NMF).
    T4 T 3 (BMF, EPMF, NMF), 10 (IMF) from (MOD-STATUS--CYC of TIF-50) MF: N/A
    TIF: Module TDI-MOD-STATUS-CD is equal to 2 or 8 and account TDI-CD is significant (IMF/BMF/EPMF/NMF).
    T5 T 26 MF: N/A
    TIF: Current cycle pending transaction "DI " 590 with closing code 20 or 75 (recall trans). (IMF)

5.19.2.5.10.2  (02-15-2011)
Diagnostic-Q - Return Delinquency/TDI Numerics

  1. Retention on the TIF is governed by the principle that a module should be retained as long as any one of a specified criterion is met, such as a dummy module less than three cycles old, accounts in TDA status, accounts in TDI status, modules containing any open pending transactions, modules with open control bases, and Accounts Maintenance Transcripts not previously resolved. If a module is being kept on file because of these reasons and it is identified that the criteria no longer applies, the module is then analyzed to see if any of the other specified criteria apply.

  2. A Return Delinquency/TDI module may remain on the TIF for reasons due to current TIF processing. The module may remain because it was not processed correctly. In most cases the Return Delinquency/TDI DIAG-Q cannot be resolved based on only one condition. You must analyze several items to discover what is holding the module on the TIF and determine the appropriate resolution. This will involve reviewing the entire account including the entity modules.

  3. When resolving a Return Delinquency/TDI numeric DIAG-Q, consider the items contained in the following sections below.

5.19.2.5.10.2.1  (08-31-2011)
TIF 32 Record

  1. The TIF record must be researched for each case. The account cannot begin or continue notice issuance, accelerate to TDI, or recognize a satisfying transaction without the TIF 32 record. The absence of the TIF 32 record is a common restrictive condition. To check for a TIF 32 record, the module must be on CC TDINQ, see IRM 2.3.26, Command Code TDINQ.

  2. If the TIF 32 record is not present and the module should begin or continue notice issuance, accelerate to TDI, or a TC 59X should be input to satisfy the module, the TIF 32 Section must be built. Document AMS comments and monitor for the compliance record to be shown on TDINQ:

    1. If IMF, input CC TDIRQ using definer "R" and enter; then use either Request Type "C" or "S" as stated below. The module will update over the next weekend.
      - See IRM 2.4.26-13, TDIRQ Request Type "C" , for when entity data and tax module data are present on IDRS and the account is not in Notice or TDI Status. If no data is present on IDRS, use CC FRM49 to input TC 474’s for each tax module requested prior to inputting the CC TDIRQ request. CC FRM49 will establish the entity and build the tax modules. CC TDIRQ may then be used to build TDI Compliance Data. Input is not valid for Memo accounts.
      - See IRM 2.4.26-14 , TDIRQ Request Type "S" , for IMF requests when no account data is present on IDRS. An entity module and a TDI Compliance record will be built. Request Type Code "S" will build a TDI Compliance record for an existing account if a TDI Compliance record is not present. Input is not valid for Memo accounts.

    2. If BMF, input a TC 590 cc 75 and TC 592 in the same cycle. The module will update in 2 cycles.

  3. Once the TIF 32 record is present and the module is updated, review the module. If the criteria that caused the DIAG-Q to generate no longer exist, monitor until any expected activity occurs. (For example: monitor until the notice/TDI is issued OR if a satisfying 59X was previously input, monitor until the TIF TDI module indicator is closed). Then destroy the transcript. Document AMS comments with the following information: DIAG-Q type, reason code and any actions taken.

5.19.2.5.10.2.2  (09-11-2012)
Reason Codes

  1. A reason code is assigned to each module on the TIF to explain why it is present on the TIF. The reason code reflected on the diagnostic transcript is the highest priority reason code related to the module. Follow the instructions below for addressing reason codes commonly encountered when working DIAG-Q transcripts.

  2. If the Reason code is EE, QQ, or 33 and the MFT is not 01 or 11, and any of the following conditions are met, input TC 590 cc 19;

    • Module is a PC-B;

    • The tax period is more than six years from the current processing tax year.

  3. If the Reason Code is EE or QQ, and the module is a Non PC-B, it is less than six years from the current processing tax year , and the module does not meet any of the above criteria,

    If And... Then
    TC 610 is present. ASED is within 6 months,
    1. Input History item DIAGTOST.

    2. Route to Statute function.

    ASED is more than 6 months,
    1. Input History item DIAGTOAM.

    2. Route to the appropriate Account Maintenance function.

    No TC 610 is present Intentionally left blank
    1. If telephone number is available, ACSS and W&I CSCO must make two telephone attempts (one telephone attempt for SBSE CSCO employees) before sending Letter 112C or an appropriate letter. If unexpired credits available use the appropriate selective paragraphs.

    2. Before sending a letter, make sure TIF 32 record is present and if not present on CC TDINQ, follow IRM 5.19.2.5.10.2.1, TIF 32 Record.

    3. Input appropriate AMS comments such as "DIAG 112C sent" . Close open control base.

  4. If the Reason Code is EE, QQ, or 33 and the MFT is 01 or 11, use the following procedures;

    Note:

    If a credit balance remains on the account, follow procedures in IRM 5.19.2.5.10.1, General Procedures for Diagnostic-Q Transcripts, .

    If And... Then
    Module is a PC-B   Input TC 590 cc 19
    Form 941 /Form 943 filing requirement is closed   Input TC 590 cc 19
    The Module is over six years old   Input TC 590 cc 19
    Form 941 /Form 943 filing requirement is open The subsequent tax period of the same MFT has not been filed Input TC 474 cc 01
    The credit is more than the tax on the subsequent tax period of the same MFT Input TC 590 cc 19
    The credit is within $5,000 of the tax on the subsequent tax period of the same MFT Input TC 590 cc 19
    The Credit is more than $5,000 less than the tax on the subsequent tax period of the same MFT Input TC 474 cc 01

5.19.2.5.10.2.3  (12-08-2009)
Freeze Codes

  1. Identify and research the freeze code and its condition before taking action on an account. It is possible for a combination of freeze codes to be present on a module. You must take all of them into consideration. Refer to ADP-Document 6209, section 8 which contains a complete list of freeze codes and their explanations. It also contains information on how to release the freeze. Some freeze codes you will be able to release, and some may require contact with other areas.

  2. If the freeze code is not a Collection issue, contact the function responsible for resolving the freeze via telephone or Form 4442 referral requesting to resolve the freeze condition and provide any necessary information.

    Note:

    In some instances the freeze condition may still be necessary. If so, input history item DIAG CRNT and destroy the transcript.

5.19.2.5.10.2.4  (09-11-2012)
MF Status/Module TDI Indicator Comparison

  1. A complete list of MF/Status TDI Indicator Codes can be found in the Document 6209 ,Section 11.

  2. If the TIF (IDRS) TDI module indicator is 2 (closed TDI) and the Master File status shows MF-STS>3 (open TDI status) which does not match, input a TC 590 cc 19 and TC 592 on the same day and monitor for posting. After monitoring for 2 cycles;

    • If the TIF TDI module indicator is 1 (open TDI) and the Master File status is MF-STS>02 or 03 (open TDI) which now matches as open TDI, and the criteria that caused the DIAG-Q to generate no longer exist, close your control base and document AMS comments such as "Corrected the mismatch condition on the DIAG-Q transcript so both TDI indicator and MF status are now in open TDI status" .

    • If the DIAG-Q criteria still exist, research the account for other restricted conditions and resolve following the appropriate procedures within.

  3. If the TIF module TDI indicator is open, (even though there is a non-Substitute For Return (SFR) TC 150 or other satisfying transaction posted to the module), ensure the TIF 32 record is present see IRM 5.19.2.5.10.2.1, TIF 32 Record. Input AMS comments as appropriate such as DIAG TCxxx, satisfying TC (e.g. TC 150, TC 590, etc.).

  4. If the TIF module indicator is blank, the reason code is QQ, and no balance due, coordinate with User Support to have the module removed from the TIF using Form 6759. Input history item DIAG#TOUS.

  5. If the TIF module indicator is not blank or closed and the Master File filing requirement is 8, ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record, input a TC 597 cc 82, and resolve any credit balance per IRM 5.19.2.5.10.1 General Procedures for Diagnostic-Q Transcripts, in paragraphs 6 and 7. If a TC 540 is posted without a TC 150 and there is a requirement to file, send Letter 2268C or other appropriate letter requesting that the return be filed for the deceased taxpayer.

  6. If a TC 540 is posted without a TC 150 and there isn’t a requirement to file, input a TC 591 cc 75/25 to close the module.

    Note:

    If a return is received the TC 540 must be reversed before a TC 599 can be input. Code the return with the Condition Code ‘F’ and send for processing.

  7. If the TIF module indicator is 9, ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record, and input history item DIAG#MRG. Research the account for other restrictive conditions and resolve following the appropriate procedures within. If no other restrictive conditions are found, destroy the transcript.

  8. If the previous master File status of 06 was reactivated to status 02 or 03, research the account for the TIF 32 record. If no TIF 32 record is found resolve per IRM 5.19.2.5.10.2.1, TIF 32 Record. If the TIF 32 record is present, research CC BMFOL/IMFOL E, I, S, T. Review these Command Codes for activity to determine what reactivated the transcript module.

    If And Then
    The activity that reactivated the Status 06 has been satisfied Intentionally left blank
    1. Input History appropriate AMS comments such as DIAG 597.

    2. Input TC 597 cc 82.

    3. Resolve any credit and follow procedures in IRM 5.19.2.5.10.1, General Procedures for Diagnostic-Q Transcripts, in paragraphs 6 and 7. IRM 5.19.2.5.8, Credit Balance Overview.

    Activity has not been satisfied The tax period is more than six years old from current tax year, Resolve per IRM 5.19.2.5.10.2.2, Reason Codes, see paragraph 2 for IMF DIAG and paragraph 3 for BMF DIAG.
    The tax period is less than six years old from current tax year. Resolve per IRM 5.19.2.5.10.2Diagnostic-Q Return Delinquency/TDI Numerics, and appropriate subsections.

  9. If the TDI Status History Section shows the module in Status 03 with Master File TDI indicator 5 or 6 (TDI) and a matching TIF module indicator, ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record.

    If Then
    The last 4 digits of the assignment number is "8000" (significant SFR/ASFR) see IRM 2.4.27, Command Code ASGNI or ASGNB formerly TSIGN,
    1. Follow procedures in IRM 5.19.2.5.10.2, General Procedures for Diagnostic-Q Transcripts, in paragraph 1 in the Note. Input History item appropriate AMS comments.

    2. Destroy the transcript.

    The last 4 digits is not assignment number "8000" , as stated above.
    1. Assign to area office (xxx6401) using ASGNI or ASGNB.

    2. Input appropriate AMS comments such as assign "to area office" DIAG#XXXX.

    3. Destroy the transcript.

  10. If the Status History Section is in Status 03 with Master File TDI indicator 8 (ACS) and a matching TIF Module TDI indicator, ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record and the ASGNI or ASGNB is 0000 or 0110. Input and destroy the transcript.

  11. If the Status History Section shows the module is in Status 03 with Master File TDI Status History indicator 7 (ACS) and the TIF module TDI indicator matches, ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record and the ASGNI or ASGNB is 7000. Input appropriate AMS comments and destroy the transcript.

  12. If the module is in SC and MF Status 23, or if the TIF module TDI indicator is open, and a TC 150 posted:

    If And... Then
    The 150 contains Tax Class/Doc 210 The tax was assessed by SFR/ASFR with a TC 290 or Exam with a TC 300.
    1. Ensure the TIF 32 record is present per IRM 5.19.2.5.10.2.1, TIF 32 Record.

    2. Input appropriate AMS comments.

    3. Destroy the transcript.

5.19.2.5.10.2.5  (02-15-2011)
Location Codes

  1. If the primary and secondary location codes do not match, or if the TIF TDI account indicator = T (see CC TDINQ), input appropriate AMS comments such as Location Code Change. Ensure that the TIF 32 record, see IRM 5.19.2.5.10.2.1, TIF 32 Record. Document the account to reflect the correct Location Code, see IRM 2.4.9, Command Code ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

5.19.2.5.10.2.6  (02-15-2011)
Module Balance

  1. If a credit remains on the account, follow procedures in IRM 5.19.2.5.10.1, General Procedures for Diagnostic-Q Transcripts.

5.19.2.5.10.2.7  (02-15-2011)
RS 904

  1. A transcript will generate when a RS 904 is sent to the TIF because the annual Master File leveling process has removed the module to the retention register and a corresponding module exists on the TIF. Example: Tax period 1994 has been moved to the retention and a dummy has been created for the same MFT and period to open a control base. The solution is to close the open control base if the case is controlled to you. If the case is controlled to another employee, contact the employee to close the control base. Once the control base is closed, monitor the case for 3 cycles and the dummy module will be dropped from the TIF.

  2. A RS 904 will also be sent when a module is incorrectly brought back from retention and a transaction attempts to post to the module. In this case CC IMFOLB or BMFOLB must be executed to correctly bring the module from retention. Once the module is available, input CC MFREQC, correct any Unpostable condition, resolve any credits available per IRM 5.19.2.5.10.1, General Procedures for Diagnostic-Q Transcripts, in paragraphs 6 and 7 and monitor until expected activity occurs.

  3. With the presence of a RS 904 research for a possible attempted merge. Monitor the module until the merge is completed and the module is able to drop form the TIF. If further action is needed to the complete or correct the merge, take the necessary actions to correct, which may involve contacting Entity. Monitor until expected activity occurs, and close the case by inputting appropriate AMS comments such as "merge is complete" .

  4. With the presence of a RS 904 if no retention criteria exists and the module cannot be procedural resolved, or if the module was erroneously created, prepare Form 6759 , Request for Taxpayer Data, and route to User Support to have the module removed from the TIF.

5.19.2.5.10.2.8  (02-15-2011)
DIAG Current

  1. If research indicates recent activity and the module balance is current or the transcript module status has updated since the transcript generated, input appropriate AMS comments indicating "module is current, no action needed" and destroy the transcript. See the following examples:

    • The module has a current (within one year) ASGNI or ASIGNB (see IRM 2.4.27, Command Code ASGNI/ASGNB formerly TSIGN ) or history item indicating the return delinquency notice process of TDI is in active inventory.

    • The module is now in Master File and Service Center return delinquency status and the next notice is not due to be issued.

    • There is a satisfying transaction code that has been pending for less than three cycles.

5.19.2.5.10.2.9  (02-15-2011)
Unpostables

  1. Use CC UPTIN to research for pending unpostables (Unnn), contact the Unpostable function by telephone to resolve the unpostable transaction from the Generalized Unpostable Framework (GUF). Input appropriate AMS comments and destroy the transcript.

  2. If there is an unresolved nullified or rejected unpostable or another transcript condition (AM, TDIRSH, etc.), contact the function responsible by telephone to resolve the condition. Input appropriate AMS comments and destroy the transcript.

5.19.2.5.10.2.10  (02-15-2011)
Other Restrictive Conditions

  1. If there is a ‘Y’ freeze on any module, or if any module is in status 71, review the module for any unpostable or accounts maintenance condition. If present, route to the centralized Offer In Compromise (OIC) campus, refer to SERP under Who/Where tab for the appropriate OIC campus. Input appropriate AMS comments..

  2. If there is a –V, -W, or –VW freeze on the account, review the module for any unpostable or accounts maintenance condition. If present, try to resolve by contacting the Territory/Area office technical support by telephone to release the freeze. If they cannot release the freeze or you are unable to contact the area, then input appropriate AMS comments indicating "no action" and destroy the transcript.

  3. If there is an unreversed TC 595, research AMDISA. If AMDISA is closed, reverse the TC 595 and secure the return if appropriate. If AMDISA is open, destroy the transcript. Input appropriate AMS comments

5.19.2.5.11  (12-08-2009)
Return Delinquency On-Line Notice Review (OLNR) System

  1. The Return Delinquency (RD) Notice Review and Register was replaced by the On-Line Notice Review (OLNR) System. The OLNR system allows tax examiners to review the entity portion of the notices and determine notice disposition. The system eliminates the previous manual process that included handling and mailing of notices by each Campus.

  2. All Individual Master File (IMF) & Business Master File (BMF) CP RD notices are viewed by selected Compliance Services Collection Operation (CSCO) employees at each Campus. The tax examiners conduct the reviews at their workstation via desktop computer. They verify the accuracy of the notices by comparing the information on the OLNR system with Integrated Data Retrieval System (IDRS) entity information.

  3. The OLNR system allows the tax examiner to review the notices prior to mailing to avoid printing codes that should be voided and allow editing capabilities when a notice needs correction prior to mailing.

  4. Notices not reviewed prior to cycle close out will automatically default, print and mail at the Correspondence Production Services (CPS) print sites.

    Note:

    When working through the OLNR system, utilize IDRS to verify the accuracy of the notices (i.e., entity, Transaction Code [TC] 150, TC 590, etc.)

5.19.2.5.11.1  (04-04-2012)
Overview of On-Line Notice Review (OLNR) Process

  1. A sample (batches) of CSCO notices will be displayed on the OLNR system each week. The batches will be created Friday for IMF and BMF. Each CSCO site will be restricted to review the batches of work for their campus. After selecting the week's posting cycle, each batch of work is assigned a unique batch number beginning with "7000" series.

  2. The OLNR batch close out occurs at the end of each cycle. All reviews of batches of work must be completed by the following Thursday for IMF and Friday for BMF. If an observed holiday falls on a scheduled close-out day (Wednesday for IMF or Thursday for BMF) ensure all OLNR batches are worked by COB the day prior to close out.

  3. The OLNR System utilizes the disposition code data to create the Notice Disposition Reports. There are four weekly reports:

    1. The Control-D Web Weekly Report- is used by employees, leads and managers at the start of each cycle's work.
      The report file names are:
      OLNR IMF Delinquency Review Register
      OLNR BMF Delinquency Review Register
      OLNR-IMF CP 518 DELIQ Review Register
      OLNR-BMF CP 518 DELIQ Review Register

      The above file name listings will display the same batch number as shown on the OLNR system. Managers and/or Leads can use the lists to assign work and keep control of which batch(s) an employee has been assigned on OLNR. These lists identify various selection codes with definitions (i.e. selection code 04 - Decedents, selection code 39 - $100K including broker sales, etc.) which are not displayed on the OLNR batches.
      The listings above will also contain an additional list, "Notice 6+ Years Old" . These listings can only be located on Control-D web and must be manually printed and distributed weekly to the employees to work.

    2. The OLNR Web Weekly Report- is displayed through the OLNR web. The report is only accessible for Leads and Managers to view their employee's final determination of the disposition of the notice at the end of each cycle. The disposition code (see codes definitions below) entered for each notice will determine how the notice will be handled. Leads and Managers must review at the end of each cycle's work close out (Friday or Monday) to verify batch completed. They also can use this report for their managerial reviews by checking the employee's closed batch.
      http://aus0010vpolnr/OlnrWeb/ - for Austin server
      http://frs0010vpolnr/OlnrWeb - for Fresno server
      http://odn0010vpolnr/OlnrWeb - for Ogden server (BMF campus - Memphis)
      http://cov0010vpolnr/OlnrWeb - for Cincinnati server (BMF Campuses - Brookhaven and Philadelphia)

    Note:

    After close out, batches not worked "Not Reviewed" with disposition code "NR" will automatically change to disposition code "P" for print.

  4. CSCO will not utilize all the disposition codes as explained in IRM 3.14.1.4.2.2, Notice Disposition Code Table. Disposition codes used for CSCO are defined below.
    The table below gives a descriptive of the definitions of the disposition codes used by CSCO operation:

    Disposition Code Action
    E Code is used to access the "entity" screen to document with any changes. Code E is used for IMF CP 59 /CP 759 and all BMF CPs. If any changes made, leave the code as "E" for printing and mailing. If no entity changes made, change the code to "P" for print.
    P Code allows the notice to be printed and mailed in original condition.
    R Code allows the notice to be re-typed. Code R is used only for IMF CP 516 /CP 518 /CP 616 /CP 618 notices to review IMF pop-up paragraphs (PUPS) and/or make any entity changes. Do not use Code E as it is invalid for IMF 516/518/616/618 notices. If no PUPS additions or corrections and/or no Entity changes, change the code to "P" for print.
    V Code is used to prevent a notice from being printed. Use this code when the notice needs to be voided.

5.19.2.5.11.2  (12-08-2009)
On-Line Notice Review (OLNR) General Procedures for IMF and BMF

  1. Notices should be reviewed for accuracy. Research IDRS utilizing, CC ENMOD, IMFOL (definer E and I), BMFOL (definer E or I), SUMRY, TXMOD, INOLES to verify entity information. Check each tax module to verify if other conditions exists (i.e. TC 59X, TC 150, freeze codes, etc.) which will prevent issuance of the notice. For the IMF CP 59, CP 759, CP 516 and CP 518 and BMF CP 259 , CP 959 and CP 518 , we will only correct the Entity portion of the notice.
    The name and address lines are limited to a specific number of characters as listed in the tables below: BMF Notice Entity Section of the OLNR Notice Screen:

    Display Name Data Length
    Primary Name Line 35
    Continuation Name Line 34
    Sort Name Line 35
    Care of Name Line 35
    Foreign Address 35
    Street Address 35
    City 22
    State 2
    Zip Code 12
    TIN 11
    DLN 17
    Entity Type 12
    # 1


    IMF Notice Entity Section of the OLNR Notice Screen

    Display Name Data Length
    Primary Name Line 35
    Secondary Name Line 35
    Street Address 35
    City 25
    State 2
    Zip Code 12
    TIN 12
    DLN 17
    Entity Type 12
    Entity Type # 1
    Filing Status Code 1
    Entity Change Indicator 1

  2. The OLNR system allows tax examiners to correct notices and identity errors caused by programming or systemic problems. If a reoccurring error is identified, contact management to immediately contact Headquarters (HQ). HQ will contact the campus for additional information, if necessary.

5.19.2.5.11.3  (08-31-2011)
IMF On-Line Notice Review (OLNR) Procedures

  1. For each cycle, the maximum sample size will be 5 taxpayer accounts for each IMF selection code. IMF has approximately 33 selection codes, with only a few are pre-selected for each cycle. To open up the CP on the OLNR batch, use Disposition Code "E" for CP 59 and CP 759 and use Disposition Code" R" for CP 516, CP 518, CP 616 and CP 618, along with other Disposition Codes "P" and "V" , see IRM 5.19.2.5.11.1, Overview of On-Line Notice Review (OLNR) Process.

    Note:

    Disposition "R" is only used on IMF 516/518/616/618 CP notices to review pop-up paragraphs (PUPS) screens and/or to review the Entity screen. Disposition E is not valid for these CP notices.

  2. Check the tax module through Decision Return Delinquency (RD) tool to see if the tax module of the notice meets "below filing requirements (FR)" . If it meets below FR, close TC 590 cc 76, use "V" disposition code to void the notice and document AMS with actions taken.

    Note:

    You must review the Selection Code (Sel Code) of the notice before you consider to "void" a notice. The Sel Code will assist in identifying the amount of income criteria for filing a tax return. See Document 6209, Section 11 under IRP Selection Criteria Codes, for the definition to each Sel Code for each tax year. Never void a notice with Sel Code 02 (IRS Employee) or Sel Code 12 (FERDI, unless a return has previously posted. If a notice is voided, you must document AMS of actions taken as CC TXMOD will not identify the notice was previously voided.

  3. Check for cross-reference if there is an indication of a joint filing. If Spouse filed a return under their SSN and it was filed jointly, input TC 594 cc 84 on the SSN of the notice tax module, use " V" disposition code to void the notice and input comments on AMS.

  4. All selection code 02, IRS Employee, are batched separately. A designated CSCO employee at each campus works these restricted notices. The IRS Employee notices are identified with batch number "7000" , usually created in cycles 09 and 48.

  5. Review selection code 04, "Decedents" , to ensure the words "Decd" or "Estate of" is in the first or second name line. Edit the name line as appropriate.

    Note:

    From your research, you may find that you will need to add the words "Decd" or "Estate of" from any Sel Codes reviewed. Only add "Decd" if there is no indication that the taxpayer has an Estate, refer to IRM 5.19.1.4.3.2, Deceased Taxpayers - Entity Changes, for additional information.

  6. For researching the PUPS screens on OLNR for 516/518/616/618 CP notices, there are nine pop-up paragraphs that you can review to add or delete, see Exhibit 5.19.2-11, Pop-up Paragraph Exhibit for On Line Notice Review (OLNR). You are limited to a maximum of 5 pop-up paragraphs per notice. You must review IDRS (i.e., TXMOD, IMFOLI, IRPTR, etc.) to validate if pop-up paragraphs need to be added or deleted. Two of the pop-up paragraphs require a tax year and is displayed as "YYYY" . Use the same tax year that the notice is being issued on. One pop-up paragraph is for a credit balance amount. Use whole dollars (no cents) and do not enter dollar sign or commas.

    Note:

    If there are multiple notices for the same taxpayer, pop-up paragraphs from the latest tax year will also be displayed on the years prior. It is very important that you validate the prior years pop-up paragraphs as it may not be appropriate for that specific tax year.

  7. Bad Addresses are notices containing the "service center's (SC) address" , "SC zip code" see IRM 3.10.72.2.3, Unique Campus Zip Codes, and the words "Local" or "General Delivery" in the address line. Research for a better address using internal sources (i.e. CC IRPTR, NAMES, ENMOD or IMFOLE for a pending address, etc.). For CC IRPTR, use the latest tax year and if there are multiple income source documents, use the greatest income amount source income document for the taxpayer's address. If internal sources not available, use external sources (i.e. Accurint, USPS web, 411).

    Note:

    Before researching for a better address, always check CC ENMOD first and if there is an Identify Theft indicator (TC 971 AC 522 or AC 501), NO further address research is needed, please input "V" to void the notice.

    If And Then
    A different address is found,  
    • Edit the address on the OLNR system. DO NOT document the address on CC ENMOD.

      Note:

      When address is edited on the OLNR system, NPRS will not document Master file.

    • Use the most current address data.

      Note:

      Use the United States Postal Service web site to verify address standards Pub 28 and to research zip codes look up. Refer to the links below for additional research:
      http: //www.usps.com/publications/pubs/welcome.htm
      http://zip4.usps.com/zip4/welcome.jsp

    • Document comments on AMS regarding address information, such as "OL CP 59 address with IRPTRL 2007 W-2 address with 1600 N Street, City, State, Zip Code, or OL CP 59 address with IRPTRL 2007 address with...." .

    Research for new address is exhausted, There is a telephone number available on CC ENMOD, 411.com, etc.
    • Verify if Power of Attorney (POA) on file and make one contact attempt to the POA.

    • If there is no POA on file, make one contact attempt to the taxpayer.

    • If contact is successful, use contact procedures per IRM 5.19.5.3.10, Telephone Techniques and Communication Skills . Inform taxpayer/POA that we need to verify their current address as we are sending them a notice regarding the non filing of the delinquent return.

      Note:

      When speaking to the taxpayer, inform them that we need to verify their current address because we are sending them a notice regarding non filing of their tax return. If the taxpayer says they will file their return, tell the taxpayer the notice will still be sent to remind them.
      Important: The first RD notice (CP 59) must be sent to begin the Status 02 notice process.

      Unable or unsuccessful to contact the taxpayer by telephone, and/ or no potential address found,
    • For "GENERAL DELIVERY" (addresses with no SC zip code and no potential address found, input "P" to have the notice printed and mailed.

    • For "Local" addresses with no SC zip code, change the address from Local to GENERAL DELIVERY (must be typed in CAPS) using "E" or "R" disposition code to edit. Do not input a "P" disposition code.

    • Document comments on AMS of actions taken.

    Unable to secure a new address There is presently a SC address or SC zip code on the entity.
    • Void the notice using "V" disposition code on the OLNR system.

    • Input TC 593 cc 82 using CC FRM49.

    • Document comments on AMS of actions taken.

  8. Notice(s) will be automatically suppressed if they are more than 6 years old (filing year plus 5 prior years). These notices will not be included in batches on the OLNR system.
    A report on Control-D web will list all suppressed notices more than 6 years old. Check Control-D web at the beginning of each cycle to see if a list is available. If available, follow steps below:

    If Then
    The account has no assignment, Input a TC 590 cc 19 (suppress in notice status) on the notice module.

    Note:

    If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590. See IRM 5.19.2.5.8, Credit Balance Overview.

    The account is assigned to RO TSIGN or IDRS assignment number. Input comments on AMS regarding suppression of notice.

    Note:

    The "Notice 6+ year" listing can only be found on Control-D and must be printed and distributed to employees for processing.

  9. IMF CAF notices will be part of the sample if a CAF indicator is "present" . If a notice is being "V" for Void, "P" for Print or "R" for Re-type for adding or deleting pop-up paragraphs, the CAF notice will receive the same disposition as the primary notice (excluding the primary entity changes).

5.19.2.5.11.4  (09-11-2012)
BMF On-Line Notice Review (OLNR) Procedures

  1. The BMF OLNR process is classified into 3 separate categories/ listings:

    • TC 591 on a prior module on the account.

    • Modules over 6 years old.

    • BMF Selection Code Review.

    Specific review process for each category type will be discussed in the paragraphs below.

    Note:

    If a notice is voided during the OLNR process, you must document action taken on AMS as TXMOD will not identify the notice was previously voided.

  2. All notices identified with a TC 591 on a prior tax period for the same Master File Tax (MFT) will be included in a batch on the OLNR system to be reviewed and determined if the notice should be mailed or deleted from the print file to be mailed. Follow the If/Then table below for procedural guidance for working these types of notices.

    If And Then
    The tax period on the notice is for a tax period prior to the TC 591 tax period, Intentionally left blank
    • Input a "P" disposition code for printing and mailing the notice.

    The tax period on the notice is for a tax period after the TC 591 and prior to the filing requirement being re-opened with an extension or credit balance, There is no indication of business activity for the inactive tax periods,
    • Close the inactive tax periods without a credit balance or extension with a TC 591 cc 75. Input "V" disposition code to void the notice for these periods, and re-close the FR.

    • For tax period(s) containing an extension or credit balances, input "P" disposition code for printing and mailing the notice.

    • If cannot determine if the business is inactive and credits or extensions are on at least one tax module, input "P" disposition code for printing and mailing the notice.

    A tax period after the TC 591 has a return filed. Intentionally left blank
    • Input "P" disposition code for printing and mailing the notice.

  3. Notice(s) are automatically suppressed if they are more than 6 years old (filing year plus 5 prior years). However, since programming errors can occur, a criteria was established to identify years over 6 years old, reject the notice to be manually reviewed. This listing will not be included in batches on the OLNR system, but is reported on Control-D report. The report on Control-D will list all suppressed notices more than 6 years old. Access Control-D web at the beginning of each cycle to see if a list is available. If available, follow guidelines as stated below:

    If Then
    The account has no assignment, Input a TC 590 cc 19 (suppress in notice status) on the notice module.

    Note:

    If a credit balance remains on the account, you must follow all credit balance research procedures before closing the module with a TC 590. See IRM 5.19.2.5.8, Credit Balance Overview.

    The account is assigned to a RO TSIGN or IDRS assignment number. Document AMS to indicate suppression of the notice.

    Note:

    The "Notice 6+ year" listing can only be found on Control-D and must be printed and distributed to employees for processing.

  4. The OLNR BMF selection code sample was designed as a review process to review the assigned Select Code to a module. The weekly OLNR listing will include 5 TINS for each BMF selection code type. Complete research is required for each TIN to verify correctness of entity information (correct if applicable) and no other recent activity is on account, e.g., TC 599 or TC 150, indication of a secured return was received either pending or posted or TC 590/591 indicating a satisfying transaction (closing) either pending or posted.

    Note:

    Not all 53 BMF Selection Codes are mailed each cycle. Various conditions that are considered each week to determine what Select Codes and MFT's need to be created each cycle.

  5. BMF CAF notices will be part of the sample if a CAF indicator is "present" . If a notice is being "V" for Void or "P" for Print, the CAF notice will receive the same disposition as the primary notice (excluding the business entity changes).

5.19.2.6  (09-11-2012)
Return Delinquency Identity Theft Procedures

  1. Identity (ID)Theft occurs when someone uses the taxpayers’ personal information such as name, Social Security number SSN), Employer Identification Number (EIN), or other identifying information, without the taxpayer’s permission, to commit fraud or other crimes. The procedures in this subsection would apply to Compliance areas when there is an indication of an ID theft situation responding to an Return Delinquency (RD) notice or inquiry.

  2. Beginning January 1, 2012, TC 971 AC 522 will include processes to flag accounts at different stages of processing from initial identity theft allegation to closure dependent upon case specifics. Use the following directions when processing Identity theft issues.

    If ... And ... Then ...
    The taxpayer makes an allegation of identity theft thru correspondence Has not provided :
    • A copy of the U.S. Federal or State issued form of identification (i.e. driver's license, state identification card, social security card, passport)

    • A copy of a police report or IRS Affidavit Form 14039, Identity Theft Affidavit

    Note:

    For more information on required documentation see IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation

    1. Input TC 971 AC 522 containing the miscellaneous field PNDCLM

    2. Send appropriate letter to taxpayer and request they provide the required documentation.

    3. Case is in notice status 02, input delay C08. See IRM 5.19.2.5.1.1, Accelerate and/or Delay To TDI Status 03

    4. Document AMS

    5. ACS/ACSS update account: W&I , "TOM5, XX,DOCREQ"
      SBSE, "TOK5, XX, DOCREQ" (XX = 30 days past the deadline date, 60 days past the deadline date on international cases.)

    ACS, AM or FA employees Taxpayer can not provide documentation during initial contact and requires more time to collect appropriate documentation per IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation
    1. Input TC 971 AC 522 containing the miscellaneous field PNDCLM

    2. Request taxpayer mail in documentation as soon as they receive it. (provide taxpayer a deadline of 30 days)

    3. Provide ACS support address per http://serp.enterprise.irs.gov/databases/who-where.dr/acsspt-lias.dr/acs-support.htm for NON-ACS cases provide CSCO RD address: http://serp.enterprise.irs.gov/databases/who-where.dr/transshipment.dr/campus_locator_guide/01_cplg_toc.htm.

    4. Case is in notice status 02, input delay C08. See IRM 5.19.2.5.1.1, Accelerate and/or Delay To TDI Status 03

    5. Document AMS

    6. ACS/ACSS update account: W&I , "TOM5, XX,DOCREQ"
      SBSE, "TOK5, XX, DOCREQ" (XX = 30 days past the deadline date, 60 days past the deadline date on international cases.)

    The taxpayer makes an allegation of identity theft by correspondence, phone or in person Has provided required identity theft documentation as described in IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation
    and you are referring the case to another function to resolve.
    1. Input TC 971 AC 522 with miscellaneous field NOFR, INCOME, MULTFL, or INCMUL

    2. Document AMS

    3. Refer to IRM 5.19.1.9.1, Identity Theft - General Information for referral procedures

    4. ACS/ACSS update account: W&I , "TOM5, XX,DOCREQ"
      SBSE, "TOK5, XX, DOCREQ" (XX = 30 days past the deadline date, 60 days past the deadline date on international cases.)

    Note:

    Incomplete or illegible documents will be returned to the taxpayer with a request to resubmit clear complete information. Advise the taxpayer to respond within 30 days to avoid processing delays.

    The taxpayer makes an allegation of identity theft by correspondence, phone or in person Has provided required documentation as described in IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation
    and you are closing the case in your function.

    Note:

    Research of IRPTR income is required to determine what income reported is not the taxpayer prior to closing case and sending Form 9409 to SSA.

    1. Input TC 971 AC 501 with miscellaneous field NOFR, INCOME, MULTFL, or INCMUL

    2. Update taxpayer’s module(s) with the appropriate TDI closing code.

      Note:

      If determination has been made that there is still income that is the taxpayers, Refer to IRM 5.19.2.5.4.5, IMF - Determining Liability.

    3. Advise taxpayer in writing the issue has been resolved. Include information for any other unresolved delinquencies.

    4. Complete Form 9409, IRS/SSA Wages Worksheet as appropriate for wage income only and send to SSA.

    5. Update AMS to show invalid income sources and Form 9409 sent to SSA.

    6. ACS/ACSS update account:
      W&I - "TOM5,XX,IDTFIXD"
      SBSE - "TOK5,XX,IDTFIXD" (XX = 30 days past the deadline date, 60 days past the deadline date on international cases.)

    Taxpayer alleges identity theft by correspondence, phone or in person There is a posted unreversed TC 971 AC 501 or 506
    1. Taxpayer is not required to provide substantiation documentation

    2. Input TC 971 AC 522 with miscellaneous field NODCRQ

    3. Input TC 971 AC 522 with miscellaneous field PNDCLM

    4. 4.Based on new information or new claim process based on prior documentation submitted/history based on AMS and referrals.

    5. ACS/ACSS update account to appropriate IDT function (M or K)

      Note:

      Both TC 971 AC 522 are required if the taxpayer is coming back in due to a new issue that has occurred since the TC 971 AC 501 or 506 has been input.

  3. Input TC 971 AC 501 or AC 522 on CC ENMOD as described below. Use command code REQ77 for this input.

  4. TC 971 AC 522 input contains a miscellaneous field that must be completed consisting of the following:

    • BOD/Function, for example, WI or SBSE.

    • Program Name, for example, ACS or CSCO.

    • Tax Administration Source, select the appropriate source of the identity theft from the following list:

    Term/Acronym Description Secondary Date Field
    PNDCLM (Pending Allegation of Identity Theft) The taxpayer makes an allegation of identity theft. The taxpayer has not yet provided supporting documentation as required by IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation Reflects the tax year of the identity theft incident
    NODCRO (No Documentation Required from the Taxpayer) The taxpayer alleges identity theft and the following conditions exist:
    1. There is a posted/unreversed TC 971 AC 501/ 506 or TC 971 AC 522 Source Code INCOME, MULTFL, INCMUL, NOFR, or OTHER and

    2. The posted transaction falls within the three year period as described in IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation

    3. The allegation relates to a previously reported incident as described in IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation

    Reflects the tax year of the identity theft incident.
    Acceptable Documentation Received from the Taxpayer:
    • INCOME (Reported under TPs SSN without their consent or knowledge

    • MULTFL (Two or more returns filed for the same tax period under the same SSN)

    • INCMUL (Both income reporting and multiple filings apply)

    • NOFR (Victim is not required to file a tax return)

    • OTHER (Situation does not relate to any existing Tax Administration Source types)

    Available for use by all employees upon receipt of complete/legible documentation per IRM 10.5.3.2.1, Identity Theft and Substantiation Documentation Reflects the tax year of the identity theft incident.

    Note:

    Effective July 1, 2010 the use of TC 971 AC 501 has changed. TC 971 AC 501 is now used when the account is adjusted and closed. The function inputting the adjustment will input the AC 501 once the adjustment is completed. See also IRM 10.5.3.2, Identity Protection Program Servicewide Identity Theft Guidance , for further instruction.

  5. If the TC 971 needs to be reversed due to error, taxpayer request, etc., see IRM 10.5.3-5, TC 972 AC 501 - Reversal of TC 971 AC 501

5.19.2.6.1  (09-11-2012)
Return Delinquency Identity Theft-Referral Tracking Process

  1. Effective October 1, 2008 Accounts Management (AM) established an Identity Protection Specialized Unit (IPSU) to deal with taxpayers that are, or may become victims of ID Theft.

  2. Universal ID Theft indicators (TC 971 AC 50X were implemented to reduce burden on identity theft victims, and to document ID tax theft related tax account issues. See IRM 21.9.2.1, Identity Theft - General Information for a definition of each indicator and program area responsible for input.

  3. AM's role is to assist taxpayers with tax administration issues by referring their issue to the appropriate function. AM has established a referral/monitoring process for cases with tax administrative issues that are identified being worked in other functions. The AM IPSU will refer those types of cases via Form 14027-B , Theft Case Referral to the appropriate function(s) or division(s) when an individual with a tax related identity theft issue has called the IPSU. The form is used to notify functions that a IPSU case worker will be monitoring case activity on the account and follow up on a regular basis. This process will track the disposition of cases where the taxpayer with ID Theft issues has contacted the Service for a resolution. See IRM 10.5.3.2.2.1.3, The Identity Protection Specialized Unit (IPSU) and Referrals to other Functions for additional guidance regarding the AM IPSU program.

  4. If calls are received from taxpayers that are currently in the Compliance stream (ASFR, ACS, WHC, AUR, Exam etc.), the AM CSR will provide information and guidance regarding the role of the Service as it relates to identity theft. In addition, they will advise the taxpayer what documentation is required as verification for ID Theft and direct the taxpayer to the appropriate Compliance function.

  5. The referral Form 14027-B , Theft Case Referral will be routed to the appropriate compliance function liaisons to provide a document on the case activity. Each ID Theft Functional Liaison will need to establish a log to ensure the Form 14027-B , Theft Case Referral is completed and returned timely.

  6. Situations will occur when the taxpayer responds with documentation to AM IPSU Unit instead of the function originating the notice. If the taxpayer responds directly to IPSU with all required documentation, including the notice issued by the function, the IPSU unit will forward any documentation received to the originating function or the area that account or notice is being worked. (AM IPSU will submit a referral to the originating function regardless whether an open control in on the account or not.) If the documentation is incomplete, it is the responsibility of the originating function to secure the information. See IRM 21.9.2.1, Identity Theft, General Information for additional guidance. Once the case is resolved/completed, return the completed Form 14027-B , Theft Case Referral to the AM IPSU employee (do not return the Form to the AM IPSU prior to resolution).

  7. Each Compliance functional area has an assigned Functional Liaison:
    ACS/CSCO/ASFR - Functional ID Theft Liaisons:.
    The coordinator will be responsible for WHC, ASFR, TDI and Balance due referrals.
    See Who/Where under SERP for the coordinator for your business operation.

    The Liaison procedures for processing the Form 14027-B are as follows:

    If Then
    The liaison receives the Form and the case has an open IDRS employee control base
    1. Fax acknowledgment of receipt of the Form to AM unit.

    2. Route/assign the referral to the assigned employee for documentation of case actions. Allow 30 days for the return of the form.

    3. Fax the completed Form back to the AM unit with case determination.

      Note:

      Once the form has been faxed and receipt received the form can be destroyed. If receiving an inquiry from IPSU (e.g. requesting a copy of the form) and AMS history is present, reject inquiry back to IPSU with the comment please see AMS history, per IRM 21.9.2.4.3, Tax Related Identity Theft - (Andover and Fresno IPSU only).

    Take the following actions when a Form 14027-B is received and the case has no open IDRS employee control base:

    • Input history on AMS indicating Form 14027-B referral received.

    • Determine if the taxpayer has provided the required Identity Theft documentation:

    If Then
    The taxpayer has provided documentation,
    • Refer to IRM 5.19.2.6, Identity Theft Procedures

    • Document case disposition on Form 14027-B.

    • Document AMS: Form 14027 to AM TP, validated ID Theft.

    • Give the completed Form back to your functional Liaison to forward to the AM Identity Theft Unit.

    The taxpayer has not provided the appropriate ID Theft validation, Refer to IRM 5.19.2.6, Identity Theft Procedures for further guidance.
    After 30 days have past and the taxpayer still has not provided the required documentation.
    • Annotate on Form 14027-B ; no taxpayer response.

    • Document history on AMS: Form 14027 to AM no taxpayer response.

    • Return the documented Form 14027 to your Functional Liaison to forward the return to the AM IPSU unit.

  8. When the case is resolved by the responsible function and the control is closed, the functional employee will complete Form 14027-B through Section VIII and return the form to your Functional Liaison. The Functional Liaison will return the form to the IPSU unit within 2 business days. Refer to IRM 21.9.2 for additional information on the IPSU unit and their responsibilities and process.

  9. If you receive a Form 14103 , Identity Theft Assistance Request (ITAR) from the IPSU see IRM 5.19.6.23, Identity Theft, for further guidance.

5.19.2.7  (12-08-2009)
High Income Non Filer Process- (HINF)

  1. HINF is identified as any nonfiler with total income $100,000 and over. HINF selection codes for tax year (TY) 2004 through current tax year are all selection codes in the 3X (i.e., 30, 31, 36) series. Selection codes can be found in Document 6209.

  2. Although HINF cases are handled in Automated Collection Service (ACS), Contact Representatives (CRs), Compliance Services Collection Operation (CSCO) Taxpayer Delinquency Investigation(TDI) Tax Examiners, Tax Compliance Officers (TCOs), Accounts Management (AM) and Field Assistance (FA) are authorized to work the High Income Nonfiler (HINF)cases to resolve the taxpayer's inquiry. Document Account Management Services (AMS) or Integrated Data Retrieval System (IDRS) history of information secured and actions taken.

    Note:

    If additional information is needed that is not your expertise, accelerate the account to ACS, documenting all pertinent information and/or actions taken. See IRM 5.19.2.7.1, High Income Nonfiler Processing (HINF) for additional guidance.

5.19.2.7.1  (01-25-2012)
High Income Nonfiler Processing (HINF)

  1. Specialty teams will be expected to work this inventory weekly, performing all appropriate actions on a case at each touch.

  2. All HINF cases will receive priority, expedite case processing. HINF selection codes for tax year (TY) 2004 through current tax year are in the 3X (i.e. 30, 31) series. Prior to TY 2004, HINF selection codes are any indicating total Information Return Processing (IRP) income $100,000 and over. Work all HINF cases immediately upon receipt, including contacting the taxpayer and conducting research via Accurint and IDRS. If research reveals any balance due modules in notice status, all efforts should be exhausted to collect the balance due as well as the delinquent return.

    1. Conduct all possible research on first touch of each case using Corporate Files On Line (CFOL/IDRS) command codes (CC), as an example IRPTR, TRDBV, CFINK, TXMOD, RTVUE, AMDISA or any other CC appropriate to resolving the account. See IRM 5.19.2.4, Return Delinquency Research for detailed instructions for processing Return Delinquency cases. See IRM 5.19.2.7.2, HINF- IRP Incorrect for HINF-IRP income incorrect procedures.

    2. If taxpayer claims not liable, refund, or little or no tax due, see IRM 5.19.2.7.5, HINF Taxpayer Claims Not Liable, Refund, or Little or No Tax due for guidance. Fully document results of all contacts and research on AMS.

    3. For CSCO employees working responses to CP 59 & CP 518 on HINF cases: Ensure proper case actions are taken promptly. If the taxpayer response is unclear or unable to resolve account due to insufficient information, do not correspond. Document AMS of information secured or actions taken, accelerate to ACS.

    4. If the taxpayer requested additional information, such as forms, or income information to file, send the taxpayer the requested information, then accelerate to ACS. Document AMS of actions taken.

    5. If the taxpayer is requesting time to file, set an initial deadline date of 14 days. Set the follow up date 15 days beyond the deadline date to file, then accelerate to ACS. Document AMS of actions taken.

    6. The initial contact needs to be a telephone call. If a telephone number is present, an out call attempt must be made to the Power of Attorney (POA) (if available) or taxpayer. A second telephone attempt must be conducted 24 hours after the first telephone attempt was made if it resulted in a busy signal, no answer or you were unable to confirm the answering machine belonged to the taxpayer. If contact is made, see Taxpayer Contact per IRM 5.19.5.3.10, Telephone Techniques and Communication Skills . Otherwise, follow next appropriate action.

    7. If no telephone number is present, send LT26 to the current address and other potential addresses found through locator research. If no response and the follow-up date has expired, see IRM 5.19.2.7.11, HINF- Referrals, for transfer procedures.

      Note:

      If an LT16 was sent to the current address, it is not necessary to send LT26.

    8. Non-published numbers: Do not issue summonses for non-published numbers. If all research methods have been exhausted, make determination as to appropriate referral. See IRM 5.19.2.7.11, HINF- Referrals.

    9. Clear documentation is critical on these high-profile cases, as the objective is to move them along if the taxpayer is unresponsive. All HINF cases are subject to frequent Managerial and Headquarters' review.

    10. Once all case actions are complete, document the case on AMS, input necessary actions/follow up, and move the case to the proper function. Make sure the last comment clearly includes the next action.

5.19.2.7.2  (09-01-2010)
HINF- IRP Incorrect

  1. First steps in working a new case will include reviewing the income reported on IRP to ensure its accuracy. Compare prior year information if available and look for inconsistency between tax years. If prior year income was significantly lower and there appears no justification or explanation to categorize case as HINF, refer to the appropriate site Payer Agent List (PAL) Coordinator. See IRM 4.19.3.5, Payer Agent, for further information regarding the PAL.
    Follow the chart below for examples of possible incorrect payor data:

    If Then
    Last filed year had income significantly less than $100,000, See PAL Coordinator to contact employer to determine if delinquency year wages are correct.
    Delinquency year wages were received from a restaurant and are less than $10,000, Allocated tips are over $1 million, refer to PAL Coordinator to contact employer.
    Taxpayer is over 65 and prior year income was significantly less than $100,000, Refer to PAL Coordinator to contact employer if wages are now over $1 million.
    No prior return filing information is available. Refer to PAL Coordinator to contact employer if delinquent year is over $1 million.

    Note:

    The above chart is for guidance only and the dollar amount may vary.

  2. The Site PAL Coordinator should attempt to make a determination about the discrepant IRP. If payer contact is necessary to determine the impact, check IDRS for a telephone number or other locator sources, such as website: http://www.411.com and/or Accurint.

    Note:

    Revised Third Party procedures allow for the administrative action of verifying information received from Employers/Payers. This verification is not considered a third party contact under IRC section 7602(c) if the purpose of the contact is to process information received from the source and/or to ensure its validity/correctness.

  3. If PAL Coordinator determines IRP income is incorrect, make determination based on the correct income whether or not the taxpayer is liable to file the return. If liable, pursue securing the return. If the taxpayer is not liable, input TC 590 with the appropriate closing code. Address all credits per credit balance procedures, see IRM 5.19.2.5.8, Credit Balance Overview.

  4. Clearly document case with the taxpayer's correct income.

  5. Cases identified with corrected IRP income should not be assigned to Automated Substitute For Return (ASFR). If taxpayer still has a liability and the return cannot be secured, follow guidelines for referring to Exam and/or the Queue, see IRM 5.19.2.7.11, HINF-Referrals, for procedures to forward to the Queue.

5.19.2.7.3  (12-08-2009)
HINF- Case Processing Procedures

  1. Work cases immediately upon receipt.

  2. Take all possible actions on first touch (i.e. making calls to the taxpayer representative and/or taxpayer).

  3. Follow up dates must be in accordance with IRM procedures.

  4. Expedite follow up actions - if you touch a case, and a follow up action can be taken right then, do so. Do not wait for the expiration date. This includes referrals.

  5. Follow up actions must not exceed 15 days past the deadline date.

  6. When appropriate, take multiple actions at the same time to accelerate processing (i.e. letter, telephone call, research).

  7. CSCO employees working notice response should accelerate all HINF cases to ACS if the response is insufficient to close. Ensure all taxpayer questions/concerns are addressed, deadline(s) established and document AMS of all pertinent information prior to accelerating to ACS.

5.19.2.7.4  (10-03-2011)
HINF- Taxpayer Contact

  1. See IRM 5.19.2.5.4, IMF Return Delinquency Responses and Inquiries section for IMF return delinquency responses and inquiries, which provides procedures for processing IMF RD notices responses and inquiries.

    Note:

    If the taxpayer responds to a CP 59 or CP 518 notice indicating promise to file by a specific date, establish a deadline for taxpayer to file, with the initial deadline of 15 days. Set the follow up date 10 days beyond the deadline date to file. If the taxpayer gives a reasonable explanation why additional time is needed, consider the request and document on AMS the information supporting the decision. (An example of needing additional time is the taxpayer does not have records and needs IRS to provide.) Managerial approval is not required to extend the deadline date. See IRM 5.19.2.5.4.5.4, IMF Taxpayer Liable, to accelerate to ACS.

  2. Determine if taxpayer has filed the return. Before soliciting for the return, follow IRM 5.19.2.5.4.1 I (2), IMF Special Handling for possible fraud referral.
    Caution: For cases with potential fraud, do not give advice about what to do, and DON'T solicit the return. When telephone contact is made, enter into comments all information pertinent to the processing of the case. See IRM 25.1.2, Recognizing and Developing Fraud for fraud referral procedures.

  3. If no fraud referral is necessary, verify all income with the taxpayer.

  4. Ask the taxpayer for reasons that the return was not filed (e.g. the taxpayer owed money and could not pay, so they did not file; taxpayer could not find tax records, health/family issues, etc.), and determine if the taxpayer has the necessary data and forms to file the return(s) and provide data as needed. Determine potential tax liability and secure any other pertinent tax information to estimate tax liability and compare with IRP data. See IRM 5.19.2.5.4.5 , IMF Determining Liability , to determine tax liability.

    Note:

    If the taxpayer has outstanding balance due modules in notice status and the assessed balance of all modules is less than $100,000, follow the guidelines below in paragraph 5. If the assessed balance of all modules is more than $100,000, and the taxpayer states they cannot full pay, advise the taxpayer they will be contacted to discuss the payment issues. Clearly document AMS with contact information as well as all information discussed.

  5. If taxpayer's return will result in a balance due, compute penalty and interest associated with the return. Advise the taxpayer to submit full payment with the return. If taxpayer states they cannot full pay, explore options to borrow/secure maximum up-front payment and then explain installment agreement procedures.

  6. Allow no more than one broken promise on a HINF case. If the taxpayer gives a reasonable explanation why additional time is needed, consider the request and document on AMS the information supporting the decision. If contact has been made and promise broken, see IRM 5.19.2.7.11, HINF- Referrals.

5.19.2.7.5  (09-01-2010)
HINF- Taxpayer Claims Not Liable, Refund, or Little or No Tax Due

  1. If the taxpayer states they are a victim of identity theft refer to IRM 5.19.2.6, Identity Theft Procedures.

  2. If the taxpayers states they are not liable, income sources must be verified, see IRM 5.19.2.5.4.5.1, IMF Response Taxpayer Not Liable. The taxpayer must provide correct income and/or file a return unless research provides bad payor information. Once bad payor information is verified, determine if there is still a liability. If the taxpayer is not liable:

    1. Address all credits, see IRM 5.19.2.5.8, Credit Balance Overview, and

    2. Obtain managerial approval prior to closing, see IRM 5.19.2.7.12, HINF-Managerial Approvals, Reviews and Controls, and

    3. Input TC 590 with the appropriate closing code.

  3. If the taxpayer states income is only from stock transactions and claims a loss, inform the taxpayer to file a return with Schedule D to show stock basis. Provide appropriate warning per IRM 5.19.1.8, Warning of Enforcement Action and Enforced Collection .

  4. If the taxpayer states they are currently in bankruptcy and there is debt cancelled or debt outstanding income included in the total IRP income, deduct the debt amount and determine if there is still a liability to file. If a filing requirement is present, establish a filing deadline.

  5. If the FMV is greater than the Debt Out, and there is no other earned income or filing requirement, close the account TC 590 cc 26, Income Below Filing Requirements after securing managerial approval.

  6. If the taxpayer claims a refund is due, they must file to receive the refund. Set the deadline for filing the return. Document information that substantiates that a refund would be due (i.e. income information confirmed by IRPTR, filing status, exemptions). See IRM 5.19.2.5.4.5.1, IMF Response Taxpayer not Liable.

  7. If taxpayer does not file the return within the prescribed deadline, and a refund would be due, input TC 590 with the appropriate closing code after addressing any credits, see IRM 5.19.2.5.8, Credit Balance Overview. If the taxpayer is unable to substantiate that a refund is due or refund due is based on expenses and deductions that must be claimed on various Schedules (i.e. Schedule C, D, E) and does not file within the prescribed time, determine appropriate referral, see IRM 5.19.2.7.11, HINF-Referrals. Document AMS of all actions taken on paragraphs above.

5.19.2.7.6  (09-01-2010)
HINF- Deceased Taxpayers

  1. If a decedent case has previously been identified, the account should contain one or more of the following:

    • DECD in the name line

    • Date of Death on CC INOLES

    • TC 540 on CC TXMOD or CC IMFOLT for the year of death

    • Mail File Requirements (MFR 08) on CC ENMOD

    Note:

    Research the account for a Criminal Investigation (Z) freeze. If present, route the death certificate attached to Form 4442 to the campus indicated on the DLN of the TC 914, 916 or 918. If you are speaking to a third party on the telephone, secure the information listed in proceeding paragraph below and send this to CI.

  2. If a telephone call is received from a third party stating the taxpayer is deceased, probe to verify for the date of death, request a copy of death certificate. If there is an executor on record or an EIN established for an Estate, request information below in paragraph 3.

  3. If the account indicates the delinquent return will result in a potential balance due, or there is a associated balance due module on the account, all necessary actions must be taken to verify an existing Estate and/or executor for the decedent taxpayer. Research CC INOLE, with definer S or G, to verify an established estate. If all information can not be secured from research, attempt to secure the following information:

    • A copy of the death certificate.

    • County in which the taxpayer died.

    • County in which the taxpayer resided at the time of death.

    • Ask if there is an established Estate, and if Form 1041 is applicable.

    • Name, address, telephone number of the fiduciary (executor or administrator).

    • Name and telephone number of provider of information if different from the fiduciary for documentation purpose.

    • If the case is a combo account (balance due & RD), refer to IRM 5.19.1.4.3, Deceased Taxpayers for guidance.

    All information secured and/or actions taken must be documented on AMS or IDRS.

  4. Under no circumstances should a HINF deceased taxpayer case be closed with a TC 59X, until verification has been secured that the income reported for the year of death (or prior), or has been reported on another return (i.e. spouse, fiduciary, etc.).

  5. If the requested delinquent return is for a year after the taxpayer date of death, determine if there is an estate and requirement to file Form 1041, U.S. Income Tax Return for Estates & Trusts. See IRM 21.7.4.4.1.1, Filing Requirements Form 1041, for domestic decedent and Publication 559 Survivors, Executors, and Administrators.

  6. Locator research on an account without an identified executor shown on INOLE should be focused on attempting to contact an executor, surviving spouse or other responsible third party. When speaking with third parties, caution must be exercised not to disclose information to an unauthorized individual while maintaining an empathetic tone on these potentially sensitive issues. See IRM 11.3.2.4.11, Deceased Individuals, for third party contact guidance.

  7. If a responsible party is reached and does not file within the prescribed time and all efforts to contact a responsible party have been exhausted, determine appropriate referral, see IRM 5.19.2.7.11, HINF- Referrals.

  8. If you receive information on the death of a taxpayer, see IRM 5.19.2.5.4.5.6, IMF Response Taxpayer Deceased.

    Note:

    Additional research may be necessary to locate an EIN of an estate.

  9. Document AMS of actions taken on paragraphs above.

  10. Managerial approval is required on decedent accounts being transferred to the queue.

5.19.2.7.7  (09-01-2010)
HINF- Return Previously Filed

  1. If the taxpayer claims the return was previously filed with a spouse, request the spouse’s SSN and date return was filed.

  2. Research to verify if return was filed jointly, and if all income per IRP has been included on the joint return. If all income has not been included, advise the taxpayer of finding setting a deadline to amend return (unless fraud is suspected). If taxpayer states they will not amend their return, determine if referral for fraud or Examination is appropriate, see IRM 5.19.2.5.4.2, IMF Examination Referrals.

  3. If the taxpayer claims return was filed within the last ten weeks:

    • Research IDRS, and if a return is not found, request the taxpayer to fax the return while on the call.

    • If the taxpayer is not able to fax ask the taxpayer for the following information and document the date return was filed, total tax and amount of tax/refund due (if known by the taxpayer) in a narrative on AMS. Advise the taxpayer once the return is processed they will receive notification i.e. refund or balance due notice). If they do not receive notification within 10 weeks, they should callback and request the representative to research for filing. If the account is on ACS, enter history code "OADT,45,CMTS " , if appropriate.

      Note:

      Notate comments of the next action that needs to be taken if taxpayer does not comply, i.e. ASFR, TFQU, or referral to Exam.

    • If the taxpayer cannot fax the return or provide the return information, advise them to call back the next day. Input history code "OADT,01,TP2CB " .

  4. If it has been ten weeks or longer and the taxpayer cannot fax signed copy of the return via fax immediately:

    • Request the taxpayer mail the return to the appropriate ACS Support site within 10 days. Set the follow up date for 15 days and document AMS of all actions taken.

  5. When a return is received, see IRM 5.19.2.5.4.5.12, IMF Response with Original Return, for procedural guidance.

  6. If return is not received and the follow-up has expired, see IRM 5.19.2.7.11, HINF-Referrals.

5.19.2.7.8  (12-08-2009)
HINF- Unable to Locate

  1. If all research and contact efforts have not resulted in contacting the taxpayer, follow HINF referral procedures below. IRM 5.19.2.7.11, HINF- Referrals.

  2. If all efforts to locate the taxpayer have been exhausted, (IDRS research and locator search via Accurint - research must have been completed within the last three months) and there is undeliverable mail, cases may be closed as Unable to Locate. Managerial approval is required and must be documented. Input TC 593 with the appropriate closing code after addressing any credits. See IRM 5.19.2.5.8.1, Credit Balance Research Procedures.

  3. Unable to Contact closing can not be considered for HINF cases. For "Unable to Contact" cases, see IRM 5.19.2.7.11, HINF-Referrals.

5.19.2.7.9  (06-30-2011)
HINF- Full Compliance

  1. The purpose of manually creating a return delinquency (RD) is to prompt the generation of RD notices on modules not previously selected through case creation and/or accelerating other potential RD modules to TDI status. These manually created modules are an indication enforcement action is necessary to pursue collection. This section applies when working calls and correspondence with the exception of ACS/ACSS inventory.

  2. Taxpayers must be in full compliance. To complete full compliance use CFOL/IDRS CCs, example IMFOL on IDRS to see if the taxpayer has filed all returns in the past six years. IMFOL will show if prior years were closed with a TC 598, or other TC for which a return was not received. Also if no TC 140 or TC 474 is posted, it is imperative to determine if the taxpayer was required to file. If it is determined that the taxpayer is required to file on a "not open" RD module, create the module. See IRM 5.19.2.3.1, Manual Creation of a Return Delinquency Module on IDRS.

  3. If research indicates the taxpayer is required to file (above FR) for a module not in "open" TDI status (no TC 140 or TC 474), provide the taxpayer a deadline to file the return(s).

  4. If it is determined the tax return is a potential balance due, input a TC 474 to create the RD module on Masterfile. See IRM 5.19.2.3.1, Manual Creation of a Return Delinquency Module on IDRS for additional guidance.

    Note:

    Input of a TC 474 on a "potential" balance due module will create the RD module and systemically start the notice issuance process to request the return. In addition, the determined balance due amount can be used as the amount due for the return and can be included for a pre-assessed IA request.

  5. If it is determined the tax return will result in a refund, do not input a TC 474. Document AMS of the established deadline to file the delinquent return, as appropriate.

  6. When working a module in Status 06 that was previously closed with a TC 593, 597, or 598, follow the procedures throughout this IRM for the status (Notice Status 02 or TDI-03) the module is in when the TC 59X code was entered.

    Note:

    For open RD module(s) over 6 years old, input a TC 590 cc 27 to close the filing requirements. See IRM 5.19.2.5.4.5.3, IMF Little or no Tax Due. Managerial approval is not needed for tax years older than 6 years from the current processing tax year.

  7. For large dollar combo cases with unresolved balance due (TDA) issues, use the appropriate enforcement actions to prompt compliance, as necessary.

    Note:

    If taxpayer is unable to pay, refer to IRM 5.19.1.7.1.5, CNC Unable to Pay - Hardship, to further analyze and verify for CNC criteria, otherwise follow paragraph 8 below.

  8. Original returns may be faxed while on the telephone if the taxpayer has the signed return readily available. Otherwise request the taxpayer mail the return to the appropriate ACS Support site within 10 days. Set the follow up date for 15 days beyond the deadline date to file. Advise the taxpayer that enforcement will continue if the return is not received by the established deadline.

5.19.2.7.10  (12-08-2009)
HINF- Enforcement Action

  1. Advise taxpayers failure to keep promise to file will result in appropriate enforcement. Enforcement action may include referral to Exam, ASFR or Revenue Officer per IRM 5.19.1.8, Warning of Enforcement Action and Enforced Collection.

  2. Cases will be referred to appropriate function on all broken promises, see IRM 5.19.2.7.11, HINF-Referrals.

  3. Document AMS and ACS history of all actions taken.

5.19.2.7.11  (09-11-2012)
HINF- Referrals

  1. Once all efforts to secure the return have been exhausted, referrals will be made based on the following criteria in order of priority. Managerial approval is required prior to referring case, see IRM 5.19.2.7.12, HINF-Managerial Approvals, Reviews and Controls.

    If Then
    Fraud Potential exists, Refer to the Fraud Coordinator per IRM 25.1.2, Recognizing and Developing Fraud
    There is undeliverable mail as outlined in IRM 5.19.2.7.8, HINF- Unable to Locate Close module with a TC 593 cc 32
    The case meets ASFR criteria as outlined in IRM 5.19.2.5.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals Refer to ASFR
    There is a TDA/TDI or combo and a selection code is 03, 31, 32, 37 or 39, and all attempts to resolve account have been exhausted, Assign to "TOC0,05,EXAM" for managerial approval. Once approval is secured, assign case to "TOH2,60,Exam" .
    None of the above criteria is met. Transfer the case to the Queue.

    Note:

    Address credit balance per IRM 5.19.2.5.8, Credit Balance Overview.


  2. HINF cases may also be referred to a Revenue Officer if the following guidelines are met:

    1. Taxpayer requests field assignment to the field (with field concurrence) and account cannot be resolved by site.

    2. Cases where a related account is already assigned to a Revenue Officer.

    3. Contact the revenue officer or revenue officer group manager to discuss the case prior to TFRO. (Managers and Leads Only).

    4. Send all documentation directly to the revenue officer group.

5.19.2.7.12  (11-23-2012)
HINF- Managerial Approvals, Reviews and Controls

  1. Managers will approve all TC 590, 591 and 593 closures. Managerial approval is required on 25% of transfers to the Queue. Managerial approval is not required on TC 594, TC 595, TC 599 closures, and ASFR.

    Note:

    Managerial approval is not needed for tax years older than 6 years from the current processing tax year.

  2. Managers should periodically review Accurint and other Research conducted to ensure complete research has been conducted and fully documented.

  3. For W&I ACS only, managers will indicate their approval of the proposed closures by entering OADT,30,HINFAPP before the closure is input.

5.19.2.7.13  (03-07-2012)
HINF- Locator Service Guidelines

  1. Locator research is conducted on HINF cases to research for address and telephone information. It will also be used to determine asset information. This asset information will be used to look for indicators of fraud, third party contacts and employment information. Asset information will also assist in determination of whether HINF cases should be referred to Revenue Officers for further investigation.

  2. When all required I2 work CFOL research is completed within the last six months, input history code "OADT,00,I2DONE " .

  3. At a minimum use Accurint for efficient asset and person searches.

  4. Perform all searches by SSN when available for best results; unique name search can also be utilized if no data is found via your SSN search.

  5. Once Accurint research is completed on a case, input "OADT,00,ALSDONE " .

  6. Print or save results for managerial approval on all cases where the research is done:

    • Real Property Verification - after finding information via property search, conduct specific search by address for more condensed printout.

    • Third Party Contacts - unless full search reveals other helpful information via SSN search, conduct specific address by address for more condensed printout. Two third party contact attempts must be made generally in the following order:
      a) Current employer; b) relative and c) current neighbor.
      b) See IRM 5.19.5.9, Notification of Third Party Contact, for more information on third party contact requirements.

      Note:

      If you have Word or Word Pad, copy and paste relevant information to a Word/Text document to print fewer page.

  7. Once third party contact research is completed, input history code "OADT,00,NBORS " .

  8. Once a telephone call is made to the "Third Party" , input history code "OCXX,00,NBORS " .

  9. Accurint research must be completed in the last 3 months before reporting an HINF as Unable to Locate.

5.19.2.8  (02-15-2011)
TC 594/599 Suspense File

  1. Keep copies of return(s), cancelled checks, or other useful information in a suspense file (SDSF) for monitoring account, until the issue is resolved or return posted to the account.

    Note:

    The purpose of the SDSF file is to avoid un-necessary taxpayer contact.

  2. File documents in the SDSF as stated below to ensure consistency, and easy access:

    • cycle or month of input

    • master file (IMF, BMF or NMF)

    • TIN

  3. Purge documents 10 cycles or older:

    • Verify return posted (FOF) or other actions completed.

    • If a return has not posted, forward the copy of return in the SDSF file to appropriate area for processing.

  4. Perform all clerical duties related to the RD module and take no count on this program.

Exhibit 5.19.2-1 
Return Delinquency Overview- Policy Statement P-6-12

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

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

Exhibit 5.19.2-2 
Policy Statement P-5-133 Little or No Tax Due

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

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

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

Note:

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


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

Note:

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

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

Exception:

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


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

Note:

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

Exhibit 5.19.2-3 
Return Delinquency Transaction and Closing Codes

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

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

≡ ≡

Note:

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

Exhibit 5.19.2-4 
Table of TY 2010 SB/WI IMF Selection Codes

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

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

Exhibit 5.19.2-5 
Table of TY 2009 SB/WI IMF Selection Codes

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

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

Exhibit 5.19.2-6 
Table of TY 2008 SB/WI IMF Selection Codes

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

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

Exhibit 5.19.2-7 
Table of TY 2007 SB/WI IMF Selection Codes

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

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

Exhibit 5.19.2-8 
Table of TY 2006 SB/WI IMF Selection Codes

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

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

Exhibit 5.19.2-9 
Table of Combined Tax Year 2004 and 2005 SBSE and W&I IMF Selection Codes

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

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

Exhibit 5.19.2-10 
Table of BMF Selection Codes with Definitions

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

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

Exhibit 5.19.2-11 
Pop-up Paragraph Exhibit for On Line Notice Review (OLNR)

1) IMF pop-up paragraphs are coded with specific letters or number (shown below) to identify the specific paragraph on the OLNR PUPS screens. (The Spanish IMF CP 616 or 618 have the same pop-up paragraphs but not listed below in Spanish.)

Paragraph Verbiage
D *** YOU HAVE A CREDIT BALANCE OF $[23 13V] ***
Please explain how you want us to handle your credit. See the specific instructions on "Information About Your Tax Return" at the end of this notice.
F *** IMPORTANT NOTICE ABOUT BACKUP WITHHOLDING ***
If you file this return and do not attach your payment for any tax due, we may notify your bank or other payers to begin or continue backup withholding. They will withhold 28 percent of your interest and/or dividend payments. If you have any questions, please contact us.
G *** SPECIAL NOTE ABOUT STOCK SALES ***
Our records indicate you sold stock during calendar year [42 4V]. Please read the instructions for reporting this transaction on Schedule D, (Form 1040), Capital Gains and Losses.
H *** SPECIAL NOTE ABOUT NONEMPLOYEE COMPENSATION INCOME ***
Our records indicate you received nonemployee compensation during calendar year [43 4V]. This income could be subject to self-employment tax if your net earnings are $400 or more. Please read the instructions for reporting self-employment tax on Schedule SE (Form 1040), Self-Employment Tax.

Note:

In order to get social security credit for your self-employment earnings, you need to file tax returns within 3 years, 3 months, and 15 days after the end of the calendar year in which you earned the self-employment income.

I *** FILING FEDERAL TAX RETURNS ***
As a current or retired federal employee, you are obligated to file and pay your federal taxes as imposed by law.
J *** SELF-EMPLOYMENT TAX ***
You reported self-employment tax on your prior tax return. Please read the instructions for reporting self-employment tax on Schedule SE (Form 1040), Self-Employment Tax.

Note:

In order to get Social Security credit for your self-employment earnings, you need to file tax returns within 3 years, 3 months, and 15 days after the end of the calendar year in which you earned the self-employment income.

K *** OFFER IN COMPROMISE ***
Our records indicate that we've accepted an offer in compromise from you. You agreed to file and pay all your federal taxes for the five (5) year period after we accepted this offer. If you don't file the requested delinquent return, we may reinstate the amount you owe that we previously compromised.
L *** ARE THERE OTHER TAX RETURNS YOU HAVEN'T FILED? ***
Our records indicate that you may be repeatedly delinquent in filing your income tax returns. Please file your past due returns immediately. If you have any questions, please contact us for assistance.

Note:

If you already have an installment agreement with the Internal Revenue Service, one of the conditions for continuing your agreement is to file all tax returns (including extensions) on time.

5 *** MORTGAGE INTEREST PAID ***
Our records indicate you paid more than 50 percent of your reported income in mortgage interest. All income received by you must be reported on your tax return. Mortgage interest should be reported on Schedule A, Itemized Deductions, and attach it to your Form 1040.

Exhibit 5.19.2-12 
CSCO Non-Filer Campus Addresses

If the taxpayer is using the United States Postal Service (USPS), provide the P.O. Box address for the CSCO mailing address. If the taxpayer requests to use a Private Delivery Service (PDS) such as UPS or Fedex, provide the following CSCO’s street address and Mail Stop number.

CSCO Non-Filer Campus Addresses

IMF Returns CSCO P.O. Box Addresses IMF Returns CSCO Street Addresses
Internal Revenue Service
PO Box 149338
Austin, TX 78714-9338
Internal Revenue Service
3651 South I-H 35 Stop #5501 AUSC
Austin, TX 78741
Internal Revenue Service
PO Box 24035
Fresno, CA 93779-4035
Internal Revenue Service
5045 East Butler Avenue Stop # 81208
Fresno, CA 93727
BMF Returns CSCO P.O. Box Addresses BMF Returns CSCO Street Addresses
Internal Revenue Service
P.O. Box 480
Holtsville, NY 11742-8480
Internal Revenue Service
1040 Waverly Ave, Mail Stop 661
Holtsville, NY 11742
Internal Revenue Service
P.O. Box 17
Memphis, TN 38101-0017
Internal Revenue Service
5333 Getwell Road Mail Stop 81
Memphis, TN 38118
IMF/BMF International Returns P.O. Box Addresses IMF/BMF International Returns Street Addresses
Internal Revenue Service
Philadelphia, PA 19255-0030
Internal Revenue Service
2970 Market St. BLN # 4-N31.142 6
Philadelphia, PA 19104-501

A state mapping guide can be found on SERP under the Who/Where tab.
IMF - CSCO - IMF Return Delinquency Consolidated Programs Back-end State Mapping
BMF - CSCO - BMF Return Delinquency Consolidated Programs Back-end State Mapping

Exhibit 5.19.2-13 
Submission Processing Files Addresses

Utilize the addresses below when instructed to forward documents to the Submission Processing Files area.

RETURN TO FILES ADDRESSES
Austin Internal Revenue Service
Austin Submission Processing Center
SEP:W:CAS:SP:AU:PPO:DRD2:204:S/S
2021 E. Woodward, Stop 6722 AUSC
Austin, TX 78741-7805
Contact Person: Riki Golan
Contact Telephone: 512.460.7356
Cincinnati

Note:

Cincinnati Files Area receives returns processed at the Brookhaven and Memphis Submission Processing Centers. See Exhibit 5.19.2-14, Files Address on where to route requests/refiles

Internal Revenue Service
Cincinnati Submission Processing Center
SE:W:CAS:SP:C:IC:DR, Team 401
201 W. RiverCenter Blvd., Stop 2800F
Covington, KY 41011-1454
Contact Person: Kris Beach
Contact Telephone: 859.669.4491
Fresno

Note:

Fresno Files Area receives returns processed at the Andover Submission Processing Center.

Internal Revenue Service
Fresno Submission Processing Center
SE:W:CAS:SP:F:PO:DR2:Team 204,
Stop 36501, Attention: REFILES
5045 E. Butler Avenue
Fresno, CA 93727-5136
Contact Person: Jeri Stidham
Contact Telephone: 559.253.4920
Kansas City

Note:

Kansas City Files Area receives returns processed at Atlanta Submission Processing Center.

Internal Revenue Service
Kansas City Submission Processing Center
SE:W:CAS:SP:KC:PPO:DRD1:DRT 105 333 W. Pershing Road, Mail Stop 6700
Attention: CCU
Kansas City, MO 64108-4302
Contact Person: Flora McCrary
Contact Telephone: 816.325.3654
Ogden

Note:

Ogden Files Area receives returns processed at Philadelphia Submission Processing Center. See Exhibit 5.19.2-14, Files Address on where to route requests/refiles

Internal Revenue Service
Ogden Submission Processing Center
1973 N Rulon White Blvd., Stop 6722,
Central Control Team
Ogden, UT 84404

Exhibit 5.19.2-14 
Files Address

Utilize the addresses below when instructed to forward documents to Files.

Brookhaven, Memphis, Philadelphia and Andover (previously Submission Processing Campuses) have ramped down and no longer has a Files Function on location.

Services for source document association, requests and re-files and sending of requests should be directed to other Campuses at the addresses shown below:

Campus Requests/Refiles
Brookhaven Internal Revenue Service, Cincinnati Submission Processing Center,
7125 Industrial Road, Stop 2800F,
Team 105,
Florence, KY 41042
Memphis Internal Revenue Service, Cincinnati Submission Processing Center,
7125 Industrial Road, Stop 2800F,
Team 105,
Florence, KY 41042
Philadelphia Internal Revenue Service, Ogden Submission Processing Center,
1973 N. Rulon White Blvd., Files M/S 6722,
Ogden, Utah 84404
Andover Internal Revenue Service, Fresno Submission Processing Center,
5045 E. Butler, Stop 36501,
Fresno, CA 93727–5136

More Internal Revenue Manual