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Part 3 - Submission Processing

This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM)

IRM 3.12.10 Correction of Lockbox Payment Instructions
An IRM procedural update, effective 01/28/2015, was issued to revise IRM 3.12.10.2.7 regarding Correction of Lockbox Payment Instructions.

IRM 3.12.10 Start Up or IRM Update for Calendar Year 2015 for IRM 3.12.10, Error Resolution - Revenue Receipts
An IRM procedural update, effective 01/15/2015, was issued to revise IRM 3.12.10 regarding Start Up or IRM Update for Calendar Year 2015 for IRM 3.12.10, Error Resolution - Revenue Receipts.

IRM 3.13.5 Individual Master File (IMF) Account Numbers regarding changes to Form 56, Notice Concerning Fiduciary Relationship Non Decedent Accounts
An IRM procedural update, effective 05/02/2014, was issued to revise IRM 3.13.5.31 regarding changes in Working Non Decedent Accounts.

IRM 3.17.220 Excess Collections Removal of Telephone Contact Tolerance Amount
An IRM procedural update, effective 05/30/2014, was issued to revise IRM 3.17.220 regarding the Removal of Telephone Contact Tolerance Amount.

IRM 3.20.13 Form 1023-EZ; Private Delivery Address
An IRM procedural update, effective 08/28/2014, was issued to revise IRM 3.20.13 regarding Form 1023-EZ; Private Delivery Address.

IRM 3.21.263 Acceptable Form W-7 Signature
An IRM procedural update, effective 10/23/2014, was issued to revise IRM 3.21.263 regarding Acceptable Form W-7 Signature.

IRM 3.21.263 Changing Reason for Filing Boxes, Gender, and Typos in Addresses
An IRM procedural update, effective 02/03/2015, was issued to revise IRM 3.21.263 regarding Changing Reason for Filing Boxes, Gender, and Typos in Addresses.

IRM 3.21.263 Clerical, Secondary Review Team, ID Review, and Late 2014 IPUs
An IRM procedural update, effective 01/02/2015, was issued to revise IRM 3.21.263 regarding Clerical, Secondary Review Team, ID Review, and Late 2014 IPUs.

IRM 3.21.263 Copies Certified by the Issuing Agency
An IRM procedural update, effective 01/29/2015, was issued to revise IRM 3.21.263.5.3.4.2.1(4) regarding Copies Certified by the Issuing Agency.

IRM 3.21.263 Correcting Typos/Omissions in Addresses
An IRM procedural update, effective 02/25/2015, was issued to revise IRM 3.21.263 regarding Correcting Typos/Omissions in Addresses.

IRM 3.21.263 Deviations from the IRM; ID Certification; Common RTS Acronyms
An IRM procedural update, effective 01/26/2015, was issued to revise IRM 3.21.263 regarding Deviations from the IRM; ID Certification; Common RTS Acronyms.

IRM 3.21.263 Editing Reasons for Applying Box
An IRM procedural update, effective 02/20/2015, was issued to revise IRM 3.21.263.5.3.5.2 regarding Editing Reasons for Applying Box.

IRM 3.21.263 Embassy Addresses, U.S. Consul Addresses, IRS Recd Date, AA/CAA Submission
An IRM procedural update, effective 09/04/2014, was issued to revise IRM 3.21.263 regarding Embassy Addresses, U.S. Consul Addresses, IRS Recd Date, AA/CAA Submission.

IRM 3.21.263 Exception 2a, Submission Source CAA, and Forms W-7 with 1040PR Returns
An IRM procedural update, effective 10/30/2014, was issued to revise IRM 3.21.263 regarding Exception 2a, Submission Source CAA, and Forms W-7 with 1040PR Returns.

IRM 3.21.263 FIRPTA; Exceptions 1 and 2; UND Mail; TAC Certification
An IRM procedural update, effective 01/06/2015, was issued to revise IRM 3.21.263 regarding FIRPTA; Exceptions 1 and 2; UND Mail; TAC Certification.

IRM 3.21.263 Form 14415 Exhibit; Remarks for Form 4442 Processing; Statute Clearance; Form W-7 (COA)
An IRM procedural update, effective 08/13/2014, was issued to revise IRM 3.21.263 regarding Form 14415 Exhibit; Remarks for Form 4442 Processing; Statute Clearance; Form W-7 (COA).

IRM 3.21.263 Form W-7 and Form W-7(COA) Signature Requirements
An IRM procedural update, effective 08/28/2014, was issued to revise IRM 3.21.263 regarding Form W-7 and Form W-7(COA) Signature Requirements.

IRM 3.21.263 Hyperlinks to Ex 43 German Words, Referrals to SRT, and Character Limits for Address Input
An IRM procedural update, effective 01/21/2015, was issued to revise IRM 3.21.263 regarding Hyperlinks to Ex 43 German Words, Referrals to SRT, and Character Limits for Address Input.

IRM 3.21.263 ID for Applicants Under the Age of 18 and Embassy Listing
An IRM procedural update, effective 09/02/2014, was issued to revise IRM 3.21.263 regarding ID for Applicants Under the Age of 18 and Embassy Listing.

IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) regarding RTS Input of Supporting ID
An IRM procedural update, effective 05/01/2014, was issued to revise IRM 3.21.263.8.3.2.1 regarding RTS Input of Supporting ID.

IRM 3.21.263 New Exhibit 3-21-263-52 Form 14413 Application for IRS ITIN Reject
An IRM procedural update, effective 07/29/2014, was issued to add a new Exhibit 3.21.263-52 regarding Form 14413, Application for IRS ITIN Reject.

IRM 3.21.263 Processing ITIN Suspense Inventory and Correspondence; Hyperlinks to Figure 8; Questionable ID Review; Reasons for Change
An IRM procedural update, effective 01/13/2015, was issued to revise IRM 3.21.263 regarding Processing ITIN Suspense Inventory and Correspondence; Hyperlinks to Figure 8; Questionable ID Review; Reasons for Change.

IRM 3.21.263 Reason for Applying
An IRM procedural update, effective 11/04/2014, was issued to revise IRM 3.21.263 regarding Reason for Applying.

IRM 3.21.263 Reason for Applying Box; Visa Requirements; Correspondence Inventory Processing
An IRM procedural update, effective 10/27/2014, was issued to revise IRM 3.21.263 regarding Reason for Applying Box; Visa Requirements; Correspondence Inventory Processing.

IRM 3.21.263 Reason for Applying; Override List
An IRM procedural update, effective 02/11/2015, was issued to revise IRM 3.21.263 regarding Reason for Applying; Override List.

IRM 3.21.263 Reason for Filing Boxes; AM Form 4442 for Posted Merges; Additional Supporting Documents
An IRM procedural update, effective 05/21/2014, was issued to revise IRM 3.21.263 regarding Reason for Filing Boxes; AM Form 4442 for Posted Merges; Additional Supporting Documents.

IRM 3.21.263 Reason for Filing Boxes b, c, and f and Flagging Applications for Potential Merge Actions
An IRM procedural update, effective 08/04/2014, was issued to revise IRM 3.21.263 regarding Reason for Filing Boxes b, c, and f and Flagging Applications for Potential Merge Actions.

IRM 3.21.263 Reason for Filing boxes; Name Line; Name at Birth; Birth
An IRM procedural update, effective 07/10/2014, was issued to revise IRM 3.21.263 regarding Reason for Filing boxes; Name Line; Name at Birth; Birth Information.

IRM 3.21.263 Referring Certified Documents for Secondary Review
An IRM procedural update, effective 10/09/2014, was issued to revise IRM 3.21.263.5.3.4.2.1(4) regarding Referring Certified Documents for Secondary Review.

IRM 3.21.263 Remarks and Comments Field; Exception 2d Gambling
An IRM procedural update, effective 08/18/2014, was issued to revise IRM 3.21.263 regarding Remarks and Comments Field; Exception 2d Gambling.

IRM 3.21.263 Reviewing Supporting ID; Inputting Doc Type
An IRM procedural update, effective 07/09/2014, was issued to revise IRM 3.21.263 regarding Reviewing Supporting ID; Inputting Doc Type.

IRM 3.21.263 Revisions to Processing Times of Forms W-7
An IRM procedural update, effective 02/19/2015, was issued to revise IRM 3.21.263 regarding Revisions to Processing Times of Forms W-7.

IRM 3.21.263 RTS Name Entries; Remarks Screen; Visas; ID Number; Exhibits 20, 25, 34
An IRM procedural update, effective 09/08/2014, was issued to revise IRM 3.21.263 regarding RTS Name Entries; Remarks Screen; Visas; ID Number; Exhibits 20, 25, 34.

IRM 3.21.263 World Wide Income, Date of Entry, and Clerical Processing of Undeliverable Mail with No TE Action Taken
An IRM procedural update, effective 02/24/2015, was issued to revise IRM 3.21.263 regarding World Wide Income, Date of Entry, and Clerical Processing of Undeliverable Mail with No TE Action Taken.

IRM 3.21.263 - W-7 Signature Requirements; Form 1040X; General Application Requirements
An IRM procedural update, effective 08/20/2014, was issued to revise IRM 3.21.263 regarding W-7 Signature Requirements; Form 1040X; General Application Requirements.

IRM 3.38.147 International Notices regarding the Revised Pension and Annuities
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.38.147 where the guidance has been incorporated. This link will be removed on 3/7/2015.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 27-Feb-2015