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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 Editorial Change to Text Entitled, Error Code 164-Tax Period - Form 1040ES/Form 1040C
An IRM procedural update, effective 04/17/2015, was issued to revise IRM 3.12.10.6.17 regarding an Editorial Change to Text Entitled, Error Code 164-Tax Period - Form 1040ES/Form 1040C.

IRM 3.12.10 Error Code 004 Prior-Year Payments
An IRM procedural update, effective 08/21/2015, was issued to revise IRM 3.12.10.4.4.3(5) regarding Error Code 004 Prior-Year Payments.

IRM 3.12.10 Individual Taxpayer Identification Number (ITIN) Valid Range Clarification
An IRM procedural update, effective 03/31/2015, was issued to revise IRM 3.12.10.3.3 regarding Individual Taxpayer Identification Number (ITIN) Valid Range Clarification.

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 3.20.13 Name Change for Inspection at an IRS Office
An Internal Revenue Manual procedural update, effective 03/04/2015, was issued to revise IRM 3.20.13.4.4 regarding Name Change for Inspection at an IRS Office.

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 W-7 and Form W-7(COA) Signature Requirements
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 9/28/2015.

IRM 3.21.263 Form W-7 and Tax Return Name Control
An IRM procedural update, effective 03/02/2015, was issued to revise IRM 3.21.263 regarding Form W-7 and Tax Return Name Control.

IRM 3.21.263 Form W-7 Signature Requirements and General Application Requirements
An IRM procedural update, effective 04/15/2015, was issued to revise IRM 3.21.263 regarding Form W-7 Signature Requirements and General Application Requirements.

IRM 3.21.263 Form 14415 Exhibit; Remarks for Form 4442 Processing; Statute Clearance; Form W-7 (COA)
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 9/14/2015.

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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 10/2/2015.

IRM 3.21.263 Missing Document Request Procedures
An IRM procedural update, effective 03/12/2015, was issued to revise IRM 3.21.263 regarding Missing Document Request Procedures.

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 h and Removing DOD/JAG as CAA Reviewed
An IRM procedural update, effective 06/19/2015, was issued to revise IRM 3.21.263 regarding Reason for Applying Box h and Removing DOD/JAG as CAA Reviewed.

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 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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 9/17/2015.

IRM 3.21.263 Removing Frankfurt as Tax Attache Office; Form 3471E; Name at Birth
IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), regarding Removing Frankfurt as Tax Attache Office; Form 3471E; Name at Birth.

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 Applicant Legal Last Name and Applicant Mailing Address
An IRM procedural update, effective 04/14/2015, was issued to revise IRM 3.21.263 regarding RTS Applicant Legal Last Name and Applicant Mailing Address Entries.

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 Valid U.S. Driver License
An IRM procedural update, effective 03/31/2015, was issued to revise IRM 3.21.263 regarding Valid U.S. Driver License.

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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 9/21/2015.

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: 02-Sep-2015