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21.2.4  Master File Accounts Maintenance

Manual Transmittal

September 06, 2016

Purpose

(1) This transmits revised Internal Revenue Manual (IRM) 21.2.4, Systems and Research Programs - Master File Accounts Maintenance.

Material Changes

(1) Various editorial changes.

(2) Updated the term liable to file, to required to file, throughout the IRM.

(3) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.2 - Added procedures for routing OIC TC 29X freeze release issues.

(4) IRM 21.2.4.3.2 - Added procedures for Foreign Account Tax Compliance Act (FATCA) IMF -E freeze.

(5) IRM 21.2.4.3.2 - Added procedures for closing cases when an open OIC TC 480/TC 780 is present.

(6) IRM 21.2.4.3.3.1 - Added information for identifying payments associated with Streamlined Filing Compliance.

(7) IRM 21.2.4.3.4 - Added credit offset information for consideration when sending taxpayer correspondence.

(8) IRM 21.2.4.3.5 - Updated links and procedures for address corrections.

(9) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.10.1 - Added procedures to clarify credit application order prior to moving credit to the Excess Collections File (XSF).

(10) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.10.1 - Added procedures to add additional information in Form 8758 Box 16 when moving credit to XSF.

(11) IRM 21.2.4.3.10.1 - Updated procedures to check box 16 on Form 8758 when moving credit to XSF.

(12) IRM 21.2.4.3.17 - Updated the title to, Taxpayer No Longer Required to File Return.

(13) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.18 - Revised to state modules treated by IVO may show Letter 4464C and/or a CP05 notice, instead of will show Letter 4464C and/or a CP05 notice.

(14) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.18 - Added exception for TC 971 with AC 199 with MISC>DPC to be excluded from IVO procedures.

(15) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.18 - Clarified procedures for identifying P- freeze cases on refunds stopped by IVO/QRP.

(16) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.18 - Updated procedures for identifying External/Bank Lead issues.

(17) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.19 - Clarified procedures for routing cases with prior IDT involvement.

(18) IPU 16U0435 issued 03-02-2016 IRM 21.2.4.3.19 - Updated IDRS scanning number for cases with prior IDT involvement.

(19) IRM 21.2.4.3.19 - Added Campus Support CIS scanning as a destination for service for scanning IDT related cases.

(20) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.20 - Updated the IDRS number for reassigning TRNS46 cases with DMFC criteria.

(21) IRM 21.2.4.3.20 - Removed references to the Economic Stimulus Payment (ESP).

(22) IRM 21.2.4.3.20 - Updated the opening of DMFC IDRS control bases to use the transcript received date.

(23) IRM 21.2.4.3.25 - Removed references to the Economic Stimulus Payment (ESP).

(24) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.30 - Updated the TIN range for identifying ITINs.

(25) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.30.2 - Clarified procedures on when to use standard AMRH procedures for working ITIN issues.

(26) IRM 21.2.4.3.33 - Added If/Then chart to clarify procedures for reversing TC 606.

(27) IRM 21.2.4.3.34.1 - Added procedures for LLCs not granted filing requirements for Form 1120/Form 1120S.  

(28) IRM 21.2.4.3.34.2 - Updated title to, AMRH03 Resolution - Unable to Locate TC 976/TC 977.

(29) IRM 21.2.4.3.34.2 - Added AMRH03 procedures for BMF.

(30) IRM 21.2.4.3.35 - Removed references to the Economic Stimulus Payment (ESP).

(31) IRM 21.2.4.3.36.1 - Removed references to the Economic Stimulus Payment (ESP).

(32) IRM 21.2.4.3.39.1 - Added IMF information to prepare a dummy return to release the -X freeze if more than 6 years after the return due date.

(33) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.40.1 - Added information to only allow verifiable withholding up to the amount the taxpayer reported on their return.

(34) IRM 21.2.4.3.40.1 - Removed procedures for updating the ASED on CCC 3 or U coded returns for missing information that is not a signature.

(35) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.40.2 - Added information for identifying payments associated with Streamlined Filing Compliance.

(36) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.40.2 - Added link to IRM 21.5.6.4.35.1 for -R freeze transcripts associated with credit card payments.

(37) IRM 21.2.4.3.40.2 - Removed references to the Economic Stimulus Payment (ESP).

(38) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.45 - Added procedures to forward CP80/CP080 replies with OVDP.

(39) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.45 - Clarified procedures for TC 599 cc 094 and TC 599 cc 096 input, and removed procedures for TC 599 cc 018 input.

(40) IRM 21.2.4.3.45.2 - Added a note with disclosure procedures for telephone contact.

(41) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.48 - Replaced obsolete Letter 2585C with Letter 4501C.

(42) IRM 21.2.4.3.52.1 - Removed references to the Economic Stimulus Payment (ESP).

(43) IPU 16U0999 issued 05-31-2016 IRM 21.2.4.3.57 - Revised note to include TC 342, TC 340, and TC 341 information.

(44) IRM 21.2.4.3.57 - Updated information to compute restricted penalty and interest to the 23c date.

(45) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.59.1 - Added a link to IRM 21.2.4.3.19 for AMRH 22 transcripts with IDT involvement.

(46) IPU 16U0328 issued 02-16-2016 IRM 21.2.4.3.59.1.1 - Clarified offsetting debt as IRS debt for AMRH 22 transcripts for credit card payment credit.

(47) IRM 21.2.4.3.59.1.1 - Added a note for identifying pending EFTPS charge back requests.

(48) IRM 21.2.4.3.59.1.1 - Removed references to the Economic Stimulus Payment (ESP).

(49) IRM 21.2.4.3.59.2 - Updated procedures to include reversing the TC 610 with TC 612/TC 670 credit transfer.

(50) IRM 21.2.4.3.63 - Added procedures for LLCs not granted filing requirements for Form 1120/Form 1120S.  

(51) IPU 16U0328 issued 02-16-2016 Exhibit 21.2.4-1 - Replaced obsolete Letter 2585C with Letter 4501C.

(52) Exhibit 21.2.4-3 - Updated cycle time frames for generation of AMRH04, AMRH05, AMRH09, AMRH10, AMRH16 transcripts.

Effect on Other Documents

IRM 21.2.4, Systems and Research Programs - Master File Accounts Maintenance, dated 09-11-2015, effective 10-01-2015, is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU): 16U0328, 16U0435, 16U0999.

Audience

All employees who work Accounts Maintenance transcripts.

Effective Date

(10-01-2016)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.2.4.1  (01-11-2008)
Accounts Maintenance Overview

  1. Accounts Maintenance Research (AMRH) is general account research and resolution of unresolved accounts. AMRH identifies Service areas where items do not process through the system correctly or completely.

  2. This section provides instructions to correct problem modules so they can move to the retention register.

    • Most of these modules remain on the Individual Master File (IMF) or Business Master File (BMF).

    • AMnn, STAT and AM-X transcripts (IMF and BMF) identify unresolved accounts after a certain length of time. See Exhibit 21.2.4-2, AMRH Freeze Table IRAF, and Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for specific transcript generation criteria.

  3. This section provides guidance for controlling and resolving frozen and unsettled conditions on the Master Files.

21.2.4.1.1  (10-01-2014)
Accounts Maintenance Mission and Guidelines

  1. The overall mission of the Account Maintenance (AMRH) program is to:

    • Identify unresolved accounts on the Master Files and produce AMRH transcripts for resolution.

    • Provide feedback to areas (and Quality Assurance) whose actions caused the unresolved conditions.

    • Inform Headquarters of systemic or procedural deficiencies.

    • Coordinate all open controls with the appropriate functions.

  2. The overall guidelines of the AMRH program are to:

    • Review and resolve all freezes or conditions that result in either an AMRH or DIAG-Q transcript. See IRM 21.2.4.2.1.3, Diagnostic Transcripts.

    • Maintain adequate staffing for timely resolution of transcripts.

    • Work with the Statute team to minimize barred assessments.

21.2.4.2  (10-01-2016)
Accounts Maintenance Inventory

  1. This section discusses inventory for Account Maintenance. See IRM 21.5.2.4.23.4, Statute Imminent Documents, and IRM 25.6, Statute of Limitations, for detailed information on statute of limitations.

    Note:

    If the Assessment Statute Expiration Date (ASED) is within 180 days for AMRH transcript cases (90 days for non-transcript), and corrective action may require a tax assessment, route the case to Statutes.

21.2.4.2.1  (10-01-2016)
Computer Output

  1. The Accounts Management System (AMS) electronically delivers Accounts Maintenance (AMRH) transcripts on a daily or monthly basis, replacing the printed paper forms. The data is extracted and sorted by a computer program, and cases are loaded into AMS as inventory items. AMS automatically assigns inventory cases to employees based on their skill codes and the number of cases in inventory. The AMRH manager, lead, or clerk may also manually assign transcript inventory to employees in their unit.

  2. AMS relays the information to the Integrated Data Retrieval System (IDRS) to establish control bases. See Document 6209, Section 14.9, Integrated Data Retrieval System (IDRS), Category Codes, for valid category codes.

    Note:

    If the IDRS control base associated with the transcript was not established when the transcript was generated, or the control base was closed in error, open a new control base using Command Code ACTON.

  3. Assigned and unassigned cases reside on AMS.

21.2.4.2.1.1  (05-12-2015)
AMRH Transcripts

  1. An AMRH transcript generates for each module, Individual Retirement Account File (IRAF), IMF and BMF, with an unresolved condition. A specific module transcript generates for all IMF/BMF AMRH categories with the numeric indicator for the AMRH category met. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF.

  2. AMS prioritizes cases by run date, large dollar amount ($25K or more), oldest tax period, and priority of transcript (e.g., VERFPYMT).

21.2.4.2.1.2  (06-02-2014)
Overage Listing

  1. The overage listing is a computer generated list of cases assigned to individual IDRS numbers that have met an established age. AMRH transcripts become overage at 120 days.

    Exception:

    Combat Zone clean-up transcripts, CZ500AM and CZNO500AM, become overage at 180 days.

21.2.4.2.1.3  (10-01-2016)
Diagnostic Transcripts

  1. Diagnostic (DIAG) transcripts identify unresolved IDRS conditions. They may also identify operational problems in other functional areas. DIAG transcripts are received in paper form and must be researched through IDRS. There are two types of diagnostics:

    1. DIAG-P (Transactions): Issued for modules with transactions pending for an abnormal length of time (e.g., RJ, AP/EP, TP, PN, RS, UNNN). The IDRS Support Group works these transcripts.

    2. DIAG-Q (Tax Modules): Issued weekly to identify IDRS problem modules and provide a random review of IDRS file contents. They help identify unnecessary accounts on IDRS that can be removed. The AMRH team works these transcripts.

  2. Certain DIAG-Q transcripts are reviewed in other areas and then routed to AMRH:

    1. The IDRS Support Group routes type "1-9" transcripts with Reason Code 33 to the AMRH team, excluding conditions not resolved in AMRH. (Reason Code 33 indicates a freeze or hold condition is on the module, which should have been previously identified by an AMRH transcript.)

    2. Compliance Services Collection Operations (CSCO) routes transcripts to AMRH with Reason Code EE or QQ, and a Transaction Code 610 when the ASED has more than 90 days to expiration.

  3. Resolve these transcripts using general AMRH procedures and specific instructions for the particular freeze code identified. Also, use IDRS control base information to determine why the DIAG was issued (e.g., previous action taken did not resolve the condition identified).

    If Then
    A DIAG without a previous AMRH control base is received The AMRH manager should determine if a systemic problem exists within the AMRH program.
    A problem is identified (e.g., the AMRH program does not search for this condition) Contact the Planning & Analysis (P&A) Program Analyst.
    ASED is expired or will expire within 180 days Route the transcript to the Statute function.

21.2.4.2.1.4  (01-11-2008)
Activity Codes

  1. See Exhibit 21.2.4-4, Activity Codes Used to Work AMRH Cases, when working AMRH cases.

21.2.4.3  (01-11-2008)
Procedures for Accounts Maintenance

  1. The following section explains the procedures for Account Maintenance.

  2. These procedures do not circumvent the Quality Assurance Program within a campus.

  3. AMRH transcripts often reflect problems in other processing areas. The AMRH Supervisor, Work Leader and Tax Examiners should watch for recurring problems in the extraction. When problems persist, the AMRH Supervisor will:

    • Inform the responsible area, and provide examples and volume figures, whenever possible.

    • Follow up on problems to ensure corrective actions were taken.

  4. Report erroneous transcript data to the AMRH Analyst.

21.2.4.3.1  (10-01-2016)
Accounts Maintenance Resolution

  1. Resolve freezes and unsettled conditions:

    • Corrective action: Resolve the account. Do not reassign the case to Adjustments, unless the case involves a technical issue for which you have not been trained (e.g., Net Operating Loss (NOL), Tentative Carryback, Mixed Entity, Scrambled Social Security Number (SSN), Injured Spouse).

    • Document history on AMS: Document case actions as an AMS narrative.

    • Multiple freezes in an account: Resolve all applicable freezes unless specific freeze instructions state otherwise.

  2. Refer to the following Internal Revenue Manuals (IRM) to resolve freezes and unsettled conditions: (List not all inclusive)

    • IRM 21.5.1, General Adjustments

    • IRM 21.5.2, Adjustment Guidelines

    • IRM 21.5.6, Freeze Codes

    • IRM 21.5.8, Credit Transfers

    • IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)

    • IRM 21.6.7, Adjusting Individual Tax Accounts

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts

21.2.4.3.2  (10-01-2016)
Accounts Maintenance Initial Processing

  1. As cases are worked, Tax Examiners should look for quick closures. These are cases with:

    • Pending or posted transactions that will resolve or have already resolved the AMRH freeze and module balance.

    • Multiple IDRS AMRH control bases with another AMRH employee or AMRH generic control base at any campus. The employee assigned to the IDRS control base with the oldest IRS received date is responsible to resolve the account. If your case has the newest IRS received date, close your case and control base to the AMRH control base with the oldest IRS received date.

    • Multiple IDRS AMRH control bases with Statute transcript employee or Statute generic control base at any campus. Close the case to the Statute transcript control.

      Exception:

      Do not close the case to the Statute transcript control if TC 560 has been input to increase the Assessment Statute Expiration Date (ASED) and the ASED period is greater than 180 days. AMRH works the case.

    • Multiple IDRS AMRH control bases with a non-AMRH control base at any campus. See IRM 21.5.2.3, Adjustment Guidelines - Research. Coordinate with the other area to determine if the AMRH transcript will be resolved based on their case, unless there are specific procedures to address the multiple control. If so, close the case to them. If not, or if unable to contact the other area, work the case following IRM 21.2.4.3, Procedures for Accounts Maintenance.

      Exception:

      See IRM 21.2.4.3.18 (5), Integrity & Verification Operation (IVO) and Criminal Investigation (CI), Transcript Issues, for multiple controls with IVO.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • An open Audit Information Management System (AIMS) Control, Transaction Code (TC) 420 or TC 424 posted (except 08 -X, 16 J- and VERFPYMT freeze cases). See IRM 21.2.4.3.13, Audit Information Management System (AIMS).

    • A case to be routed to another campus. See IRM 21.2.4.3.7, Transferring Cases to Another Campus.

    • An unreversed TC 520 in the account. See IRM 21.2.4.3.12, Bankruptcy/Litigation (TC 520 with -V or -W Freeze).

    • An open TC 922 Underreporter process code posted, and the transcript appears to be a result of or related to Automated Underreporter (AUR). See IRM 4.19.3.1, Overview of IMF Automated Underreporter, or IRM 4.119.4.1, Overview of Business Underreporter (BMF-AUR), for additional information. See IRM 21.2.4.3.43.1, AM11 Resolution, to determine if you should route to the AUR function at the campus that originated the TC 922. If AUR returns the case, indicating the AUR issue was resolved, AMRH must resolve the freeze. If AUR returns the case, indicating the payment is not related to AUR and the AUR case is still open, close the transcript case.

    • A TC 130 Non-Master File (NMF) liability V- freeze with Blocking Series (BS) 200-299. Route to NMF Accounting unit. See IRM 21.5.6.4.43, V- Freeze, for additional information.

    • A Foreign Account Tax Compliance Act (FATCA) freeze (-E, IMF TC 810). Close the transcript without taking any action.

    • An open Offer-in-Compromise freeze (-Y, TC 480/TC 780). Close the transcript without taking any action.

      Exception:

      If TC 788 is present on the module and the freeze condition was present before the closing of the TC 780, take the following action: If the freeze release involves TC 29X input, see the caution below. If the freeze release does not involve TC 29X input, coordinate with the applicable OIC function located in Brookhaven or Memphis. See Monitoring Offer in Compromise (MOIC) Compliance Campus Locations for Offers in Compromise. Explain the freeze condition pre-dated the OIC closing and needs to be released. If OIC states they will address the issue, route the case. Take no further action. If OIC states AMRH can release the freeze, take the corrective action and add an AMS narrative accordingly.

      Caution:

      Route the case to OIC if the freeze release involves TC 29X input. Only OIC can input a TC 29X adjustment due to the Blocking Series required.

  2. Research IDRS and AMS for remaining cases:

    • Research AMS to view images scanned via the Correspondence Imaging System (CIS).

    • If research indicates, request documentation (e.g., documents from Files, taxpayer correspondence),and associate received documents with the related case, or retain in a separate file in the same sequence as the related case.

  3. Workable AMRH cases must remain in "Active" status on AMS. A case is workable unless it is in "Suspense" status due to a delay in processing beyond the assignee's control. Examples include::

    • Waiting for a reply from the taxpayer.

    • Waiting for a reply from another campus.

    • Waiting for document from Files (e.g., document request, special search).

    • Waiting for technical assistance.

    • Waiting for Examination (e.g., Cat. A referral).

21.2.4.3.3  (02-27-2015)
Civil Penalty Modules

  1. Examination, Tax Exempt/Government Entities (TE/GE), Collection and Information Return Processing (IRP) assess certain civil penalties that penalize persons for acts related to another’s tax return. Examples include the Trust Fund Recovery Penalty and Return Preparer Penalties.

  2. Two Master File Tax Codes (MFT) record assessments, abatements and other account actions:

    • MFT 55: processed on IMF

    • MFT 13: processed on BMF

  3. Penalties post as a TC 240 with a three-digit reference number, which identifies the penalty type and the function that assessed the penalty. A TC 290 .00 is input along with TC 240. A TC 150 never posts to a civil penalty module. Refer to Document 6209, Section 10.8, for a list of civil penalty reference numbers.

    If Then
    Module contains a Trust Fund Recovery penalty (TC 240 with ref. 618) Route the transcript to Ogden CSCO. 1973 N Rulon White Blvd, Ogden, UT 84404, Mail Stop 5300.

    Exception:

    On manual refund cases, route the case to the campus that initiated the manual refund.

    Module contains a W-4 penalty (TC 240 with ref. 616) Route all penalty abatement requests and related correspondence to Andover CSCO Withholding Compliance Program at Stop 834. See IRM 5.19.11.11.4, Penalty Appeal Procedures.
  4. Refer to IRM 20.1.1, Introduction and Penalty Relief, for an explanation of civil penalties.

21.2.4.3.3.1  (10-01-2016)
Civil Penalties Processing

  1. AMRH should identify and work unresolved conditions. Because these modules are non-return modules, some AMRH conditions may not apply, as some are identified by a TC 240 instead of the TC 150.

    Note:

    STAT transcripts do not generate based on a "true" Assessment Statute Expiration Date (ASED), the statute bar date depends on taxpayer action or non-action. Therefore, STAT transcripts are extracted using the minimum amount of time until the ASED has expired. (The "dummy" ASED date for these accounts is two years and six months from the date of the control Document Locator Number (DLN) in the module.)

  2. If the identified account contains a credit and no TC 240:

    1. If a payment was made as part of the Streamlined Filing Compliance program, identified by TC 670 with DPC 61, close the case with no action. See IRM 21.8.1.27, Streamlined Filing Compliance, for additional information.

    2. Look for a possible open case in Automated Underreporter (AUR), Examination, Collection, TE/GE, or account where the penalty may be posted.

    3. Review IDRS (valid and invalid segments, spouse's SSN), NMF, MFT 30 audit assessments and any open balance accounts.

    4. If a payment was intended for another account, transfer the credit.

    5. Research payment through Remittance Transaction Research (RTR). If necessary, request the payment document, Document (Doc) Code 54 or 47 documents from files (look for an unassessed penalty listed on audit papers or the payment voucher), or contact the taxpayer and ask why the payment was submitted.

    6. If research or the taxpayer's response indicates a penalty should be assessed, route to the responsible area.

    7. See IRM 21.2.4.3.10, Applying Unresolved Credits, if unable to determine where to apply the payment.

  3. If there is a TC 240 in the account and AMRH research does not resolve the account balance:

    1. Contact the area responsible for assessing the penalty for assistance.

    2. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

    Note:

    Blocking Series 609-629 for IMF identifies an AUR assessed penalty.

  4. Process AMRH transcripts received for civil penalty modules (MFT 13 and MFT 55) according to general AMRH instructions, and specific instructions for the particular transcript type.

  5. On a civil penalty module, a TC 290 .00 must be input along with the TC 240, which posts on Master File. If a freeze should be released, input necessary transactions on MFT 13 or 55 accounts to reverse the freezes (e.g., TC 571 to release TC 570). If a TC 290 .00 is input to release the freeze, use Blocking Series 52.

21.2.4.3.4  (10-01-2016)
Accounts Maintenance Correspondence

  1. Accounts Maintenance is responsible for requesting any documentation necessary to resolve AMRH conditions. Initiate correspondence even if another function previously sent correspondence. See Exhibit 21.2.4-1, Letters Used to Resolve AMRH Cases.

  2. Correspondence is also required to explain:

    1. How the account was corrected.

    2. Taxpayer errors discovered in processing which caused or will cause processing delays (only if there was not prior notification).

  3. Send a closing letter to the taxpayer when releasing a freeze or resolving a condition that results in a refund, offset, or balance due. This applies to all cases, EXCEPT for the following:

    1. A CP notice generates to the taxpayer, due to the action taken, explaining the overpayment/underpayment and eventual refund, offset, or balance due.

      Note:

      A credit transfer made to a settled period without a correspondence received date does not generate a notice to the taxpayer.

    2. The action results in a refund the taxpayer expects (e.g., the taxpayer responded to CP80/CP080 notice with a return, the return was processed and the refund was issued).

      Note:

      Send a closing letter explaining the adjustment if the generated adjustment notice will not give an adequate explanation of the actions taken.

  4. Use IDRS letters to correspond with taxpayers whenever possible. Managers must review Quick Notes. Use simple language to communicate the message.

    1. Review IDRS to ensure the transcript address is current.

    2. Check the Centralized Authorization File (CAF) file to ensure the information is mailed to the taxpayer's representative, if applicable.

21.2.4.3.4.1  (10-01-2016)
Responding to Taxpayers

  1. Initiate responses to taxpayer correspondence within 30 calendar days of the initial IRS received date (counting the day it is received). If unable to meet this time limitation, send an interim letter within 30 calendar days of the IRS received date, stating the reason for the delay and a completion date.

  2. Follow timeliness guidelines for acknowledging and working taxpayer correspondence. See IRM 3.30.123.5, Taxpayer Correspondence, Centralized Authorization File (CAF), Statutes, Taxpayer Advocate, RAIVS Photocopies and Files. Managers must monitor compliance with these guidelines. Use either computer generated or manual reports.

  3. Answer all correspondence received from taxpayers, indicating:

    1. "This is in reply to your correspondence dated MM/DD/YY" .

    2. An explanation of the action taken, even if the action was exactly what the taxpayer requested.

      Note:

      Do not correspond to the taxpayer indicating we received the requested information.

  4. Refer the case to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria and you can’t resolve the taxpayer’s issue the same day. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The definition of "same day" is within 24 hours. Same day cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer same day cases to TAS unless the taxpayer asks to be transferred to TAS or the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS.

21.2.4.3.4.2  (10-01-2016)
Requesting Information From Taxpayers

  1. All correspondence to taxpayers requesting additional information should include the following:

    1. A 30 day response time.

      Exception:

      Overseas taxpayers have a 45 day response time.

    2. Action the IRS will take if a timely response is not received.

    3. "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

  2. If a phone number is available, and local management approves, call the taxpayer for the information. If the taxpayer requests confirmation of the conversation, send a follow-up letter.

    Note:

    Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3.2, General Disclosure Guidelines, and IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail, before leaving any messages on a taxpayer's answering machine, See IRM 11.3.1.11, Facsimile Transmission of Tax Information, prior to faxing confidential tax information to the taxpayer.

21.2.4.3.4.3  (10-01-2016)
Taxpayer Response

  1. If the taxpayer responds (timely or late) to a request for information and the case cannot be closed within 30 days, send an interim letter to the taxpayer. An interim letter must:

    1. Identify the reason a final response is delayed.

    2. Specify when the final response will be mailed.

    3. Include the name, telephone number, and organizational symbols for reference purposes as a contact point.

    4. Indicate: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

      Note:

      See IRM 21.3.3.2(3), What is the Definition of Correspondence? - Policy Statement P-21-3 (Formerly P-6-12) Exclusion List, for work (e.g., incoming replies to solicitations for information needed to secure or complete the processing of a tax return), that does not meet the definition of correspondence under Action 61, and does not require an interim letter.

  2. Review all replies and take the following action:

    If the reply Then
    Relates only to a prior credit that was transferred to Excess Collections File (XSF) or left on Master File. AMRH works the case. See IRM 21.2.4.3, Procedures for Accounts Maintenance.
    Is received with a return and the taxpayer is required to file. See IRM 21.2.4.3.45 (1) & (2) AM12 Transcript and CP80/CP080 Resolution – Taxpayer Replies to CP80/CP080
    Is received with a return and the taxpayer is not required to file. See IRM 21.2.4.3.17, Taxpayer No Longer Required to File Return.
    Is in reference to issues other than those above. Forward the case to the Accounts Management function or work the case according to local procedures.

    Note:

    If there is an open control base on IDRS, contact the controlling area.

21.2.4.3.4.4  (01-11-2008)
No Reply From Taxpayer

  1. On all cases where the taxpayer did not reply to correspondence, document "No Reply" on AMS. Review IDRS Command Code (CC) SUMRY for additional control bases. Follow instructions for no replies under the appropriate freeze code closing action.

    Note:

    Research for a more current address is not required.

21.2.4.3.4.5  (05-12-2009)
Purging Correspondence

  1. On AMS, the correspondence response time is set based on the type of correspondence. A response time of 70 days, is allowed for overseas taxpayers. Domestic taxpayers have a response time of 45 days.

    Note:

    The case will automatically be moved from suspense inventory to active inventory after the 45 or 70 day response period.

21.2.4.3.5  (10-01-2016)
Address Change/Correction

  1. Correct spelling, typographical or any errors in the taxpayer's entity. See IRM 3.13.5, Individual Master File (IMF) IMF Account Numbers, or IRM 3.13.2, BMF Account Numbers, for general requirements for a change of address. Also refer to Command Codes INCHG and BNCHG.

  2. See IRM 21.3.4.11.2, Taxpayer Request for Address Change, for further information.

    Note:

    Due to the high level of identity theft, it is extremely important to ensure the changing of a taxpayer’s address is warranted and necessary, as shown in supporting documentation/forms. See IRM 25.23.4.4.1, Telephone/Paper Inquiries Regarding MXEN, MXSP, IDT(X), IDS(X), and Scrambled Cases, for more information. See IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional taxpayer Authentication, for a complete list of the authentication items.

21.2.4.3.6  (10-01-2016)
Undeliverable Correspondence

  1. Research to correct incomplete or incorrect names and addresses on undelivered letters. If the data was complete and correct, research for a more current address. If the tax return is present in your case file, check it for more complete or correct information. (Do not order the return just to check the address). Otherwise, research AMS history, RTR, Correspondence Imaging System (CIS), and IDRS CC ENMOD, IMFOLE, INOLE, NAMES/E, RTVUE and TRDBV. Research open IDRS modules for any pending (PN TC 150/TC 976) return. If found, monitor for updated address/entity information.

  2. If you find more complete or correct information, or if you find a more current address, reissue or re-mail the correspondence.

    Note:

    Issue a letter to a third party only if that party is identified in the CAF, which maintains data for Authorized Representatives (e.g., Form 2848, Power of Attorney and Declaration of Representative), and appointees (Form 8821, Tax Information Authorization).

  3. Do not update MF based on yellow sticker address provided by Post Office. See IRM 21.3.3.4.12.1.1, Undelivered Mail Procedures for Accounts Management .

  4. If another address is not found or a reissued letter is undeliverable, follow instructions under the specific freeze.

    Note:

    If a taxpayer is incarcerated, correspondence may be returned by a prison, stating that a prisoner number is needed in order to deliver the letter. See IRM 3.13.2.9.29, Correspondence from Incarcerated Taxpayers.

21.2.4.3.7  (10-01-2014)
Transferring Cases to Another Campus

  1. Do not transfer a case to another campus unless instructed per the IRM. If research indicates the case is resolved, do not transfer.

  2. Use Form 3210, Document Transmittal, to transfer cases.

  3. International returns are subject to the same test as other returns when determining whether to transfer to another campus. See IRM 21.8.1.1.1, Campus Consolidation and Program Centralization, and IRM 3.10.72.5.3, International Sorting Instructions, for additional criteria.

    1. An International or Possession return has either a foreign address or income from a foreign source. In addition, there are a variety of forms filed that are treated as International returns. See IRM 3.10.72.5.2, International and US Possession Returns and Documents and IRM 3.10.72.5.3, International Sorting Instructions.

  4. Send IMF transcripts meeting the international and possession return criteria above to Philadelphia Accounts Management via Form 3210 with AMS "Summary Print" to:
    Philadelphia TPR Department
    2970 Market St
    Mail Stop BLN 3-L08.151 Account Maintenance Dept 5
    Philadelphia, PA 19104

21.2.4.3.8  (10-01-2011)
(B- Freeze)

  1. If a B- freeze is identified on an account, follow procedures per IRM 21.5.6.4.3, B- Freeze.

21.2.4.3.9  (10-01-2013)
Increased Liability Cases

  1. In some cases, the original return was designated for audit but was not reviewed by Examination or TE/GE. Consequently, any additional liability reported on an amended return may not have been assessed. Be aware of actions needed to assess additional liability. See IRM 21.5.3.4.7, Processing Claims and Amended Returns With Examination Involvement, IRM 21.6, Individual Tax Returns, for IMF, andIRM 21.7, Business Tax Returns and Non-Master File Accounts, for BMF.

21.2.4.3.10  (10-01-2016)
Applying Unresolved Credits

  1. If the payment belongs to the taxpayer, look for other tax periods or MFTs with an Outstanding Balance (OBL). Review zero balance accounts in status other than 12 for possible unassessed penalty and interest accruals. Examine the tax return, payment voucher, and taxpayer contact.

    1. If a liability exists in another module, release the freeze and let the credit offset. For debit balances, do not transfer a credit to a module containing a freeze or restricted condition that would prevent the computer from offsetting the credit to the debit module, unless the credit belongs on the debit module (e.g., -E freeze, Master File Status 14).

  2. If, after performing AMRH research and following AMRH procedures, credits cannot be applied to an account and the case is still not resolved, transfer the credit to Excess Collections File (XSF) or Unidentified Remittance File (URF). See IRM 3.17.5.5.4, Unidentified Remittances and Excess Collections File Research. Transfer to:

    • Excess Collections (Account 6800) if the credit is over one year old (also apply credits with Doc Codes 48, 58, 65, regardless of their age, to this account); use Form 8758, Excess Collections File Addition.

    • Unidentified Remittance File (Account 4620) if the credit is less than a year old (other than Doc Codes 48, 58, or 65); use Form 2424, Account Adjustment Voucher.

    Note:

    Follow specific instructions for the type of transcript. For example, on Credit, No Return (12Y) transcripts, leave the credit on Master File and close case control, "NOREPLY." See IRM 21.2.4.3.45.1, AM12 Transcript Resolution - No Reply to CP80/CP080.

  3. If it is evident that the credit is not a true credit (e.g., transfers–out/in, erroneous posting), notate on Form 8758, Excess Collections File Addition, or Form 2424, Account Adjustment Voucher, that the credit is not valid.

  4. See IRM 3.17.10.3, Unidentified Remittance File, (URF) or IRM 3.17.220, Excess Collections File, for additional processing instructions.

  5. Before transferring withholding credits (TC 806) to XSF or URF, validate with Form W-2, Wage and Tax Statement, Form 4852, Substitute for Form W-2, Wage and Tax Statement, (substitute from the taxpayer) or facsimile, or Command Code IRPTR. Disallow any unsubstantiated amount. Follow procedures in IRM 21.4.5.4.3Category B Erroneous Refunds.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.2.4.3.10.1  (10-01-2016)
Excess Collections File (XSF) for AMRH

  1. To apply credit to the Excess Collections File (XSF), prepare Form 8758, Excess Collections File Addition, and attach documentation, proving there is a credit; also indicate the research performed. Forward to the Excess Collections area. When transferring multiple payments to the XSF, mark Box 8 on Form 8758 to ensure that a TC 570 will be entered with the credit transfers to prevent erroneous refunds.

    1. When determining which credits or payments to apply to XSF, always apply any credit elect and withholding credit first to the tax liability. Apply any payments to the tax liability by the earliest received date.

    2. As of January 1, 2008, all credits and payments are assigned a Trace ID Number for tracking purposes. If you are transferring a credit or payment to Excess Collections File and the credit or payment is dated after December 31, 2007, you must enter a Trace ID Number in box 21 of Form 8758, Excess Collections File Addition. See IRM 3.17.220.1.9, Trace ID Number for Tracking Credits, for more information.

    3. When a credit or payment is moved to the Excess Collections File (XSF) or the Unidentified Remittance File (URF), input Transaction Code (TC) 971 Action Code (AC) 296 on the module to indicate research of the primary and related Taxpayer Identification Numbers (TINs) was completed. Related TINs may include a secondary Social Security Number (SSN) or an Employer Identification Number (EIN).

    4. When a credit is moved to the XSF or URF, check box 16 of From 8758. Enter "AMRH Team" and the reason why the credit is being moved in the explanation portion.

    5. Initiate telephone contact to determine proper disposition of unresolved payment(s) or credit(s). Research IDRS, AMS history, RTR, CIS or Directory Assistance to locate a taxpayer telephone number. If you cannot locate a telephone number from above research, research the internet per local management guidelines to obtain a contact telephone number. Utilize websites available to the general public (e.g., Google, SEC, EDGAR, VIVISIMO, and SWITCHBOARD). Add an AMS narrative to include what research tools were used to obtain telephone number and whether or not a successful contact is made.

    6. Large dollar credit modules, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , must have managerial approval of the originator's manager notated on Form 8758, Excess Collections File Addition, prior to the transfer to the XSF or URF.

  2. To retrieve credit from XSF, prepare Form 8765, IDRS Control File Credit Application. See IRM 3.17.220, Excess Collections File, for exhibits.

21.2.4.3.11  (05-12-2015)
Erroneous Refunds

  1. Incorrect refunds are sometimes issued to taxpayers due to misapplied payments, incorrect tax adjustments, unverifiable wages and withholding, fraudulent returns, incorrect TINs, etc. See IRM 21.4.5.4, Erroneous Refund Categories and Procedures.

21.2.4.3.12  (10-01-2015)
Bankruptcy/Litigation (TC 520 with -V or -W Freeze)

  1. AMRH transcripts will generally not generate if there is an unreversed TC 520 with a -V or -W freeze posted to any module of the taxpayer's account. See IRM 21.5.6.4.44, -V Freeze, or see IRM 21.5.6.4.46, -W Freeze, for additional information.

  2. Original and amended returns filed after 10/22/94 can be processed using normal procedures. See IRM 5.9.4.2.1, BRA 94 and BAPCPA's Effect on Assessments.

  3. For issues not related to processing original and amended returns, close your control within AMS using Closing Action "TC 520 Posted" .

21.2.4.3.13  (02-27-2015)
Audit Information Management System (AIMS)

  1. An unreversed TC 420 or TC 424 indicates that Examination, TE/GE or Appeals requested the return.

  2. All AMRH transcripts with a -L freeze are suppressed, except for the following transcript types (work according to their specific instructions):

    • 06 -W

    • 07 -V

    • 08 -X

    • 13 -G

    • 14 -0

    • 15 -U

    • 16 J-

    • VERFPYMT

    Note:

    Before resolving these freeze conditions, contact the Exam or TE/GE area working the case.

    Exception:

    Do not contact Exam or TE/GE if the AIMS status code is 00 - 06 or 08. Resolve the issue. See IRM 21.5.10 - 1, AIMS Status Code Guide - Field Cases.

  3. All other transcript types are suppressed until the ASED is within six months or the "-L" freeze is resolved. If a "-L" freeze is set after the AMRH transcript generated, close the case on AMS with the appropriate closing action below:

    • Closed No Action per TC 420

    • Closed No Action per TC 424

    Exception:

    Route cases with TC 420 and an open Substitute for Return (ASFR) to Exam. See IRM 21.2.4.3.22, IRS Prepared Returns.

21.2.4.3.14  (10-01-2016)
Monthly Filer - Form 941M Cases

  1. These cases have either a 09 or 10 filing requirement and may be assigned to a revenue officer. AMRH may receive a Form 941M , Employer’s Monthly Federal Tax Return, in response to correspondence although the filing requirements are other than 09 or 10 (e.g., AM22, AM05 or AM09 transcripts).

  2. If the filing requirements are other than 09 or 10, return the Form 941M, Employer’s Monthly Federal Tax Return, to the taxpayer with Letter 3007C explaining they do not have Form 941 monthly filing requirements.

  3. If the filing requirements are 09 or 10, call the corresponding field office. The revenue officer responsible for Form 941M filers will help resolve the AMRH case.

21.2.4.3.15  (01-11-2008)
End of Year Processing

  1. If corrective action is identified before or during the end of year cutoff, but prior to the first posting of the new processing year, (dead cycles) issue a manual refund if a computer generated refund will result in an unnecessary delay, costing the Service additional interest.

21.2.4.3.16  (01-11-2008)
Filing Requirement Check

  1. Before corresponding with a taxpayer on an account without a return, check the filing requirements on IDRS. If the taxpayer does not have filing requirements for that tax period, do not attempt to secure a return. If the taxpayer submits a return, but does not have a filing requirement, route it to Entity to establish the filing requirements and process the return.

  2. If the filing requirements on the transcript module were deleted (e.g., Filing Requirement Code (FR) 03 or 51) on Form 941 , Employer's QUARTERLY Federal Tax Return, and there are outstanding balances (OBLs) on other modules that exceed the credit available, transfer credit(s) to satisfy the oldest OBLs first.

  3. If the credit(s) on the transcript module exceeds the OBLs on other modules, correspond with the taxpayer before applying excess credit to OBLs.

  4. Refer to IRM 5.19.2, Return Delinquency.

21.2.4.3.17  (10-01-2016)
Taxpayer No Longer Required to File Return

  1. If a taxpayer is no longer required for filing a return, the entity may indicate filing requirements were deleted. The taxpayer may also correspond, stating he/she is no longer required. If the taxpayer is not required and will no longer be required to file tax returns for an MFT, input TC 591, Closing Code (cc) 75 to close the filing requirements. See IRM 21.6.1.4, Filing Status Change Procedures.

    Note:

    When an employer requests the removal of a filing requirement indicator due to the appointment of IRC Section 3504 Agent or a Professional Employer Organization (PEO), and the Reporting Agent File on IDRS does not reflect that agent as acting on behalf of the employer, obtain a Form 2678, Employer Appointment of Agent, before adjusting the filing indicator. Check that the form has been executed by the agent as well as the employer. If the apparent employer responds that the PEO is the legal employer, document the response. See IRM 5.1.24.4.4, IRC 3504 Agent

    .

  2. Advise the taxpayer that even if they are not required to file a tax return, they should file a return if they are due a refund.

    Exception:

    On a Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, (MFT 10) tax module with an Employment Code (EC) "W," IRC Section 501(c)(3) exempt from Federal Unemployment Tax (FUTA), in the entity, issue a manual refund without requiring a tax return. Input a TC 591, cc 75 in the cycle after the balance is resolved.

21.2.4.3.17.1  (10-01-2016)
Injured Spouse Cases

  1. These instructions apply to AMRH cases with a TC 570, Blocking Series 92. Route to Campus IMF Adjustment function using AMS reroute function. Attach AMS Summary Print to Form 3210.

    • Unresolved Injured Spouse allocations

    • Form 1040/Form 1040A, U.S. Individual Income Tax Return, posted in 92 blocking series with TC 570 holding credits

    • Form 1040/Form 1040A, U.S. Individual Income Tax Return, in any blocking series with TC 570 holding credits, and TC 840 posted in 92 blocking series

    • TC 897 input with TC 290 .00 and Hold Code 4

    • "E-" Freeze cases with a TC 977 in the 92 or 93 blocking series without a posted TC 150

    Note:

    Further instructions can be found in IRM 21.4.6, Refund Offset.

21.2.4.3.18  (10-01-2016)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  2. IMF AM01 (-R freeze) and IMF AM17 (P- freeze) IDRS categories are used for transcripts generated to IVO.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

    Note:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

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

    Exception:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

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

    Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

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

    Note:

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

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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21.2.4.3.19  (10-01-2016)
Transcripts with Identity Theft (IDT) Involvement

  1. Follow the procedures below to resolve transcripts with Identity Theft (IDT) and Identity Protection Specialized Unit (IPSU) involvement.

    1. Close the transcript as no action if there is an open IDT or IPSU IDRS control base with the IDRS categories below:

      IDI1 IDT1 IDS3
      IDI2 IDT2 IDS6
      IDI3 IDT3 IDS8
      IDI4 IDT4 IDS9
      IDI5 IDT5 GRVW
      IDI6 IDT6 IDTX
      IDI7 IDT8 ITAR
      IDI8 IDT9  
      IDI9 IDS1  
    2. If the IDT case was closed on IDRS with category IDT1, IDS1, IDT3, IDS3, IDT6, IDS6, IDT8, IDS8, IDT9, or IDS9, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CIS scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174021564), Document Type, Category Code, and Organization Function Program (OFP) associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and (OFP):

      Document Type Category Code OFP
      ID Theft IDT1 IDT1 40011
      ID Theft IDT3 IDT3 40011
      ID Theft IDT6 IDT6 40016
      ID Theft IDT8 IDT8 40017
      ID Theft IDT9 IDT9 40019
      ID Theft Spanish IDT1 IDS1 40011
      ID Theft Spanish IDT3 IDS3 40011
      ID Theft Spanish IDT6 IDS6 40016
      ID Theft Spanish IDT8 IDS8 40017
      ID Theft Spanish IDT9 IDS9 40019
    3. If the IDT case was closed by IPSU on IDRS with category GRVW, IDT2, IDT4, IDT5, IDTX, or ITAR, but all actions were not taken to resolve the freeze, route the transcript to the IPSU IDRS control base employee number.

      Exception:

      Close the case as no action if any of the following conditions are present:
      • AMS narrative indicating no response from taxpayer.
      • TC 972 with AC 522 with a Tax Administration Source "NORPLY" .
      • AMS narrative, "ITARTOTAS" .

    4. If the IDT case was closed with IDRS category IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI7, IDI8, IDI9, or IDT2, but all actions were not taken to resolve the freeze, route the transcript to the IDRS control base employee number.

21.2.4.3.20  (10-01-2016)
Processing TRNS46 Cases

  1. TRNS46 transcripts generate on a daily basis when an overpayment or refund is due on an "L" or "W" coded income tax return, and no second name line is present on the Master File.

  2. Route transcript to campus IMF Adjustment function if "-A" (duplicate filing condition) freeze is on the account.

  3. If the freeze was set due to a Debtor Master File (DMF) adjustment, identifed by TC150 DLN blocking series 92, close the transcript on AMS and open a new IDRS control base as follows:
    ACTON
    C#,CLTODMF,M,MISC
    1037400001,DDMMYYYY (Use transcript IRS received date)

  4. Use on-line research tools in place of requesting document and transcripts, whenever possible.

    Example:

    If documentary evidence is missing or incomplete at processing, a Computer Condition Code (CCC) 3 will be input on the tax return. If no CCC 3 is present on RTVUE and ENMOD shows to whom the refund should be paid, it is not necessary to order the tax return.

  5. When necessary, verify the refund or overpayment amount, ensure all supporting documents are attached to the return and the information is complete (e.g., Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or court documentation).

    1. If information is complete, follow (7) below.

    2. If not complete, correspond with the taxpayer, as necessary, for missing or incomplete information. Use the applicable letter.

  6. When the information is received from taxpayer, input the Return Processable Date (RET-PROC-DT) using IDRS CC REQ54 with a TC 290. 00, and Hold Code 4.

  7. See IRM 21.6.6.3.22.2, Processing Decedent Account Refunds, to determine if a computer generated refund can be issued.

    1. If a computer generated refund can be issued, input TC 290 .00 Priority Code (PC) 8 to release the freeze.

    2. If a manual refund must be issued, follow (8) below.

  8. Prepare Form 5792, Request for IDRS Generated Refund, for refund amount as outlined in IRM 21.4.4, Manual Refunds.

    1. Use the person claiming the refund as the payee.

  9. Using IDRS CC REQ77, input TC 540 with date of death, under the decedent's SSN on the tax module for the year the taxpayer died. This action will delete the future filing requirements.

  10. Change the entity to show the correct information for the filing year as necessary. See IRM 21.6.6.3.22.1, Updating the Entity on Decedent Accounts, for more information.

  11. The account must be controlled on IDRS and monitored until the TC 840 posts.

  12. If no reply is received after 45 days or the correspondence is returned undeliverable, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY" , or "UNDEL" , as applicable. See IRM 21.2.4.3.10.1Excess Collections File (XSF) for AMRH.

21.2.4.3.21  (10-01-2011)
Exempt Organization Returns

  1. Ogden campus works all Exempt Organization cases as shown below and BMF MFTs with specific sections identifying Exempt Organization (EO) returns. Process these AMRH cases according to the specific instructions for the type of transcript.

    • MFT 02 (Form 1120-POL)

    • MFT 34 (Form 990-T)

    • MFT 36 (Form 1041-A)

    • MFT 37 (Form 5227)

    • MFT 44 (Form 990-PF)

    • MFT 46 (Form 8038)

    • MFT 50 (Form 4720)

    • MFT 67 (Form 990 or Form 990EZ)

21.2.4.3.22  (10-01-2016)
IRS Prepared Returns

  1. IRS prepares returns based on the available income information if the taxpayer refuses or does not file a return. The taxpayer can file a valid tax return, correct the proposed assessment, or agree to the proposed assessment. The deficiency procedures must be followed before making an assessment if the taxpayer does not agree with the proposed assessment.

    Note:

    If the Service follows the deficiency procedures and the taxpayer defaults on a statutory notice of deficiency allowing the Service to assess tax, and if the taxpayer subsequently submits a return showing less tax and the Service agrees with that amount, the assessment based on the Automated Substitute for Return (ASFR) may be reduced. The ASFR assessment must not be abated in full because the statute of limitations on collection is not extended when the taxpayer submits a return after the ASFR is assessed.

  2. An AMRH transcript may generate during the ASFR process. These returns are identified by a TC 150. 00 with a Tax Class 2, Doc Code 10, and Blocking Series 000 - 299.

  3. TC 421 without a TC 300 or TC 290 indicates a prior Exam open control at one time and the case is now closed as a Non-Examined or Surveyed as excess inventory. Send Letter 112C to request the missing tax return or a newly signed copy of the missing return, as a CP 80 will not generate on these modules. Suspend the case for 45 days.

    If Then
    The taxpayer replies with a signed copy of the return, or one has posted as a duplicate return. Refer to IRM 21.5.3.4.10.1, Non Filer Reject Returns.
    The taxpayer indicates payment(s) and/or credit(s) were misapplied Input appropriate credit transfer(s). See IRM 21.5.8, Credit Transfers and IRM 25.6.1.7, Credits and Payments.
    The taxpayer does not reply with a return, or indicate credit(s) were misapplied Route to Exam for case resolution.

    Note:

    See IRM 21.2.4.3.44, Credit, No Return (12), for additional information.

  4. Additional routing criteria.

    IF THEN
    TC 420 without TC 421 Open Examination. Route to the Exam operation indicated by TC 420 DLN.
    TC 421 with TC 300 Route to the Exam operation indicated by TC 300 DLN.
    TC 290 with .00 or other money amount, no TC 420/TC 421 on the account Route to Compliance Services Collection Operations (CSCO) or Exam based on TC 290 DLN: TC 290 and Blocking Series 54X or 64X were closed by Collection. TC 290 and Blocking Series 10X and 20X were closed by Exam Reconsideration.
    TC 494 with no TC 290 or TC 300 90 day Statutory Notice of Deficiency has been issued. If the account contains an open IDRS control, route to the open control. If there is no open IDRS control base, route the case to Exam based on the AIMS status code.
  5. If either scenario in (3) or (4) above needs to be routed, refer to: Who/Where Tab on the Serp Homepage.

  6. CSCO or Exam should resolve credit balance conditions before closing the ASFR or IRC 6020(b) case. If there was a credit balance on the module when CSCO or Exam closed the case, route the case to CSCO or Exam.

    Note:

    AMRH works the case if the excess credit posted after the ASFR closure.

    Note:

    Do not refer Non-Filer Reject Returns to CSCO or Exam. See IRM 21.5.3.4.10.1Non-Filer Reject Returns.

  7. See IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b), when working transcripts for BMF returns prepared under IRC Section 6020(b).

    Note:

    Do not release a freeze that would allow a credit to refund or offset if the Refund Statute Expiration Date (RSED) expired.

  8. Route BMF tax returns (Forms 940, 941, 943, 944 etc.) with prior Exam 6020(b) involvement and no tax assessments (TC 150 for zero and no additional assessment) to: IRS 201 W Rivercenter Blvd. Stop 5702A, Employment Tax, Covington, KY 41011

    Exception:

    If the RSED is expired and TC 421 with Disposal Code (DISP-CD>35) is present, move the credit to XSF. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH.

21.2.4.3.23  (10-01-2014)
Electronic Returns

  1. IMF electronically transmitted returns are processed by the Andover, Austin, Fresno, Kansas City, and Philadelphia Processing Campuses. Electronically filed returns have unique filing location codes in the document locator number (DLN). See IRM 3.10.73.9, Explanation of File Location Codes (FLC). The IMF file location codes are:

    • Andover Submission Processing Campus (ANSPC) - 16 (14 - secondary)

    • Austin Submission Processing Campus (AUSPC) - 76 (75 - secondary)

    • Fresno Submission Processing Campus (FSPC) - 80 (90 - secondary)

    • Kansas City Submission Processing Campus (KCSPC) - 70 (79 – secondary)

    • Philadelphia Submission Processing Campus (PSPC) - 30 (32 - secondary) (66 - foreign possession) (98 - foreign address)

  2. See IRM 3.10.73.9, Explanation of File Location Codes (FLC).and IRM 3.42.4.4.2, Identifying e-file BMF Identification Codes, for the filing location codes for BMF electronically filed returns.

  3. When an electronically filed return is needed to work a case, use TRDBV, RTVUE, BRTVU, or ERTVU. Electronically filed returns can be viewed via Employee User Portal (EUP). See IRM 21.2.1.22, Modernized e-file (MeF/TRDB).

  4. A printed electronic return is considered the original return. Printed electronic returns are identified by the words "Electronic Return - Do Not Process" in the top margin of the return.

21.2.4.3.24  (10-01-2016)
Employment Tax Returns with Employment Codes G, T, or W

  1. Employment Code "T" or "G" .

    1. If there are no taxable Federal Insurance Contribution Act (FICA) Wages assessed, close the case to the BMF Adjustments function. To determine if Taxable Wages were assessed, check the four letter character FIWG below the TC 150 DLN. If there is no amount to the right of the FIWG, then wages were not assessed. See IRM 3.13.2.5.4, Employment Code G and IRM 3.13.2.5.9, Employment Code T, for employment code description.

  2. Employment Code "W" .

    1. This code is assigned to tax exempt organizations of the type described in IRC Sections 501(c)(3), 501(e), 501(f) and 501(k). These are organizations operated exclusively for religious, charitable, scientific, literary, educational, or humane purposes, or for the purposes of testing for public safety. Employment Code W indicates that the organization is not subject to Federal Unemployment Tax Act (FUTA). See IRM 3.13.2.5.10, Employment Code W, for employment code description.

21.2.4.3.25  (10-01-2016)
Processing EXES-TC 840 Transcripts (J-/-X Freeze)

  1. Transcripts generate displaying both the J- and the -X freezes.

  2. When a Form 1040 claims less estimated tax credit than that posted to the Master File, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ an AM16 transcript (EXCESS Estimated Tax (ES) Credit "J-" freeze) generates. These transcripts generate monthly.

  3. When the taxpayer also claims an excess overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the EXES-TC 840 ("-X" freeze) transcript generates. These transcripts generate weekly.

  4. Verify TC 806, if present, to ensure ES credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 Priority Code 8.

  5. If the case involves a joint return with unclaimed credit elect and the same taxpayers filed joint the previous year, input a TC 290 .00 with Priority Code 8 to release both freezes.

  6. If the case involves joint estimated tax payments:

    1. Research both taxpayers' accounts including RTVUE and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, (line 5, Total payments), if any. If the taxpayer research confirms the allocation of the total estimated tax payments, allocate the payments without contacting either taxpayer.

    2. If there is no return filed, no Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or if the taxpayer research does not agree on how the total estimated tax payments should be credited between them, contact both taxpayers sending Letter 1505C to each taxpayer to determine credit disposition.

  7. Suspend the case until the response period has ended or both replies are received:

    1. See IRM 21.6.3.4.2.3.3, ES Joint Allocation, If/Then table for disposition of credit based on taxpayer response.

    2. If taxpayers cannot provide an allocation of joint payment(s) AND you cannot determine allocation of payment(s) per ratio of each spouse's separate tax, OR if neither respond, do not attempt to allocate income, deductions or credits. Move ES credits to Excess Collections (XSF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) for AMRH. Release withholding, if present, with TC 290 .00 and a Posting Delay Code (PDC) 6.

21.2.4.3.26  (04-12-2011)
Combat Zone Clean-Up Transcripts

  1. Combat Zone clean-up transcript generates on accounts until the combat zone indicator (entity) is changed to show "inactive." Route accounts showing a debit balance (Status 20, 21, 22, 56, 58) and/or a return delinquency (Status 02 or 03) to CSCO. Work all remaining transcripts in the AMRH team.

  2. See IRM 5.19.10.7.2, Combat Zone Clean-Up Transcript, for procedures for working these transcripts.

21.2.4.3.27  (10-01-2015)
IRC Section 444 Cases

  1. The Omnibus Budget Reconciliation Act (OBRA) of 1987 enacted IRC Section 444, which allowed certain Partnerships, S Corporations and Personal Service Corporations to file their income tax return on a taxable year other than that required by law. Taxpayers electing to use IRC Section 444 must file Form 8716, Election to Have a Tax Year Other than the Required Tax Year, on a fiscal year ending in September, October, or November (the deferral may not exceed three months).

    Note:

    Grandfathered Fiscal Year - Partnership or S-Corporation entities that were in existence prior to 1/1/87 may have received permission to file a fiscal year tax return which results in a deferral that exceeds three months.

  2. Internal Revenue Code (IRC) Section 444 requires taxpayers who choose a fiscal year ending September 30th, October 31st or November 30th, to file Form 8752, Required Payment or Refund under Section 7519, and remit a "required payment" that represents the value of the tax deferred. Form 8752, Required Payment or Refund Under Section 7519, is not required for Personal Service Corporations. Instead, a Personal Service Corporation files Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), with the corporation income tax return.

    Note:

    These cases should be assigned to tax examiners who specialize in resolving Form 8752, Required Payment or Refund Under Section 7519, and Form 720, Quarterly Federal Excise Tax Return, Abstract 11, cases.

  3. Form 8752, Required Payment or Refund Under Section 7519, is due on or before May 15th of each calendar year following the calendar year in which the applicable election year begins (e.g., if an applicable election year begins on October 1, 2016, Form 8752, Required Payment or Refund Under Section 7519, must be filed by May 15, 2017).

  4. IRC Section 6651 penalties (failure to file and pay), should not be applied to IRC 7519 underpayments and these penalties should be abated. However, IRC Section 7519 (f) (4) imposes a penalty of 10% on the underpayment of amounts required to be paid under IRC Section 7519, unless the underpayment is due to reasonable cause.

  5. Use Document (Doc) Code 23 and Tax Class 2 to post the return to MFT 15. The following transaction codes identify the account status in the Entity module.

    • TC 052 - reverse erroneous TC 053, 054, or 055

    • TC 053 - change in accounting period approved, Form 1128, Application To Adopt, Change, or Retain a Tax Year

    • TC 054 - adopt, change or retain Fiscal Year Month (FYM)

    • TC 055 - adopt, change or retain FYM, approved Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (accounting period should be 09, 10, or 11)

    • TC 057 - termination of IRC Section 444 election

    • TC 058 - rejection of Form 8716, Election To Have a Tax Year Other Than a Required Tax Year

    • TC 059 - rejection of Form 1128, Application To Adopt, Change, or Retain a Tax Year

  6. Process according to the AMRH freeze condition criteria. Do not revoke the election.

  7. Refer to the following IRMs when resolving IRC Section 444 accounts:

    • IRM 25.6, Statute of Limitations.

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts.

21.2.4.3.27.1  (01-11-2008)
FYM Approved

  1. Once an election is approved, the electing Partnership/S Corporation must file Form 8752, Required Payment or Refund Under Section 7519, to report the required payment due under IRC Section 7519 and/or obtain a refund of net prior year payments. Any tax year that a IRC Section 444 election is in effect, including the first tax year, is an "applicable election year" and requires a Form 8752, Required Payment or Refund Under IRC Section 7519.

  2. Taxpayers electing IRC Section 444 are not required to remit a payment until a liability exceeds $500. However, even if no payment is required, Form 8752, Required Payment or Refund Under Section 7519, must be filed showing a zero payment due. Once a taxpayer's liability exceeds $500, the taxpayer must submit the required payment with Form 8752, Required Payment or Refund Under Section 7519. In addition, once a required payment is due, a payment is required for all subsequent applicable election years, regardless of the amount of the payment. Treat IRC Section 7519 required payments as a payment of tax for purposes of the statute of limitations on assessments and collections, but not for purposes of a refund request.

21.2.4.3.27.2  (10-01-2015)
Election Terminated

  1. The election is terminated when the taxpayer conforms to a required tax year, liquidates, or files a final 1120S return. To receive a refund of the net required payments, the taxpayer must submit a final Form 8752 , Required Payment or Refund Under IRC 7519, and check Box "C" or notate the top of the form "Termination of IRC Section 444 Election."

21.2.4.3.28  (10-01-2015)
Individual Retirement Account File (IRAF) Freezes

  1. An IRA is a savings program that allows a taxpayer to set aside money for retirement. The contributions may be tax deductible and earnings are not taxed until they are distributed. There are various types of IRAF arrangements. See IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA).

    1. Contributions to the plan may be tax deductible, or not, as in the case of the Roth IRA or Coverdell IRA. If contributions are not deductible, then some or all of the distributions may not be taxable.

    2. The allowable IRA deduction may be less than the contributions, if the taxpayer is covered by an employer retirement plan any time during the year.

    3. The IRA deduction may be reduced or eliminated depending on the filing status and amount of income.

    Note:

    Refer to Publication 590, Individual Retirement Arrangements (IRAs) for detailed explanation of IRAs.

  2. The most common freezes received in AMRH are the 02 K- (credit balance with(out) a TC 150) and the 04 -A (TC 150 with a TC 976 and no TC 29X).

  3. Refer to IRM 21.6.5.4, Individual Retirement Arrangement (IRA) Procedures, for additional information.

21.2.4.3.28.1  (10-01-2008)
Old Credit Balance (02 K-)

  1. To resolve 02 K- (freeze without TC 150), use the following instructions:

    1. If a prior year debit balance will be satisfied by posting the credit, use CC ADD24 to transfer the credit.

    2. If the credit was caused by an offset (TC 896 on IMF and TC 796 on IRAF) and is available for refund, use CC ADD24 to reverse the offset. Use TC 792 to debit the IRAF and TC 892 to credit the IMF. Refunds cannot be issued directly from the IRAF if there is no TC 150.

      Note:

      Enter the appropriate spousal indicator 1 or 2 (1= primary taxpayer; 2 = secondary taxpayer) on the credit portion of the transfer. This indicator is necessary only with TC 896/796.

    3. Request the payment document and IMF returns if needed. If the credits are duplicate payment of Tax on Early Distribution ( Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts), use CC ADD24 to transfer the credit.

    4. If the payment is received with Form 1040X or Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, and belongs on IRAF where there is no TC 150, establish the module. See IRM 21.6.5.4.11.4 , Processing Form 5329 With TC 971 AC 144, and follow procedures to establish the module.

  2. To resolve the 02 K- (freeze with TC 150), if there is a refundable overpayment on the IRAF, prepare Form 5792, Request for IDRS Generated Refund, and use CC RFUNDR to refund to the taxpayer.

21.2.4.3.28.2  (01-11-2008)
Duplicate Return (04 -A)/IRAF

  1. To resolve 04 -A (TC 150 and TC 976 posted) freeze conditions:

    1. Request original and amended returns to verify that the IRAF taxes (from the Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts) were assessed correctly.

    2. If the IRAF tax was assessed correctly on the IMF (no IRAF taxes due), use CC REQ54 with TC 290 for zero amount to release the freeze. Use Blocking Series 00 (IRAF non-refile DLN).

  2. If the IRAF taxes were not originally assessed, but are due (per the Form 5329, Additional Taxes on Qualified Plans (Including IRAs and Other Tax-Favored Accounts), assess the tax using the appropriate credit reference number. See IRM 21.6.5.4.11.2, Individual Retirement Account File (IRAF) Abstract Numbers, for credit reference numbers.

21.2.4.3.29  (10-01-2016)
Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments

  1. OVDP initial payments from taxpayers applying to the OVDP program are processed at the Austin Submission Processing Campus (AUSPC). See IRM 3.8.45.30, Offshore Voluntary Disclosure Program (OVDP) Payment Processing at Austin Submission Processing Center, for additional information.

  2. Effective March 13, 2012, most OVDP payments are processed through Remittance Strategy-Paper Check Conversion (RS-PCC). RS-PCC processes the check image electronically and deposits funds into the Treasury account. RS-PCC interfaces with the Electronic Federal Tax Payment System (EFTPS), which allows taxpayer payment information to post to master-file. Images of checks will be available for viewing on the Remittance Transaction Register (RTR) system.

  3. OVDP payments that are processed through RS-PCC can be identified on IDRS by:

    • Document Locator Number (DLN) that begins with 81, 82 or 83.

    • Payments will also include a 17 digit Electronic Funds Transfer Number (EFT). The Tape Edit Processor (TEP) assigns two leading digits (29) to the EFT number. This number denotes the Submission Processing Campus Code (29 Ogden).

    • The remaining 15 digits represent the actual EFT number that identifies the payments as an RS-PCC payment and the site that processed the payment. The first three positions identify the payment as processed through RS-PCC and if it was processed at a Campus or Tax Assistance Center (TAC). The 8th and 9th position identifies which Campus or TAC office. The Austin RSPCC EFT 520 (position 1 -3) and position 8 and 9 will be either 15, 16 or 17 (e.g.,EFT-TRACE 29520nnnn15nnnnn on IDRS CC IMFOLT/BMFOLT).

  4. Payments that cannot be processed through RS-PCC will be processed manually and can be identified through the Document Locator Number (DLN) on IDRS.

    • Campus Code or File Location Code (FLC) (DLN digits 1-2) - 71, 50, 53, or 20. (20 is the code for foreign remittances).

    • Block Number (DLN digits 9-11) - 800-899. Since January 2010, only OVDP payments are processed at AUSPC with blocking series 800-899.

  5. Take the following action to resolve transcripts with OVDP payments:

    • Do not contact the taxpayer, assess the tax, or release the freeze.

    • Input AMS narrative as OVDP.

    • Close case as no action.

21.2.4.3.30  (10-01-2016)
Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN)

  1. The following subsections address AMRH transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN).

  2. An Internal Revenue Service Numbers (IRSN) is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

    1. IRSNs are on the invalid segment of the Individual Master File (IMF) and begin with 9 and end with (*), (e.g., 9XX-XX-XXXX*). See IRM 3.21.263.4.5, IRS Temporary Numbers (IRSN), for additional information on identifying IRSNs.

      Exception:

      Not all TINs beginning with 9 and ending with (*) are IRSN accounts. (See below)

  3. An Individual Taxpayer Identification Number (ITIN) is a nine digit number issued by the IRS to individuals who are required for U.S. tax purposes to file a return, but do not have an SSN, and are not eligible for an SSN. ITIN accounts begin with 9 with the fourth and fifth numbers of the TIN range: (50-65, 70-88, 90-92, 94-99), (e.g., 9XX-50-XXXX).

    1. A taxpayer not eligible for an SSN must use an ITIN when filing their return. In order to obtain employment, the taxpayer provides an SSN to the employer, and the employer withholds income tax, as applicable, on wages paid to the employee. The employer issues Form W-2, Wage and Tax Statement, or Form 1099, Information Returns, under the SSN the taxpayer provided.

21.2.4.3.30.1  (10-01-2016)
Transcripts with Internal Revenue Service Numbers (IRSN)

  1. For IRSN related cases, follow the instructions below if the freeze condition cannot be resolved following normal transcript processing. See IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN), for a description and identification of an IRSN.

  2. Verify available valid cross reference SSN to substantiate income source (e.g., Form W-2, Form 1099). If valid cross reference SSN is not available through IDRS, request the TC 150 document to determine if a cross reference SSN is available.

    Note:

    Use IDRS CC TRDBV to find the cross reference SSN for electronically filed returns.

    If and Then
    All income can be verified using IDRS CC IRPTR.  
    • Transfer credit to the Excess Collection File (XSF).IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

    • If a return was secured, attach a copy to Form 8758, including all schedules and forms.

    All income cannot be verified using IDRS CC IRPTR. Income is from a non-verifiable source where a Form W-2 or Form 1099 was not issued (e.g., self employment). Transfer credit to XSF. (See above)
    Income is from a verifiable source (e.g., Form W-2, Form 1099). The return is treated as a nullity. Zero out the account. Input TC 29X with the appropriate blocking series. Use a hold code to prevent issuing erroneous notices to the taxpayer. Use appropriate priority code, if applicable, to release the freeze condition. Reverse any manually restricted transaction codes (e.g., TC 270, TC 170, TC 160). Reverse any associated return credits. Transfer any payments to XSF.

21.2.4.3.30.2  (10-01-2016)
Transcripts with Individual Taxpayer Identification Numbers (ITIN)

  1. For ITIN related cases, follow standard AMRH procedures unless the issue involves withholding credit or an IVO issue. See IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN), for a description and identification of an ITIN.

  2. Withholding issues identified during initial return processing generally generate Computer Condition Code (CCC) 3 on the module.

  3. When a taxpayer files their return and claims credit for income tax withheld or other credits, the taxpayer must demonstrate they truly earned wages for which the withholding credit is being claimed before the IRS can allow the credit. The taxpayer must provide documentation (e.g., Form W-2, Form 1099), to verify the wages and amount of federal income tax withheld.

  4. IVO indicators may be present on the account (e.g., TC 971(s) with AC 134, AC 199 or AC 617), on any module, or ENMOD has TC 506 with any MISC field that contains the literal RICS, IVO, AMTAP, or PRP for any tax year.

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  6. Follow AMRH procedures to resolve the freeze condition if the case does not involve withholding credit.

  7. Follow the procedures below if the case involves withholding credit, with or without IVO indicators on the account.

    Note:

    Do not request the original TC 150 return.

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