21.7.1 BMF/NMF Miscellaneous Information

Manual Transmittal

September 10, 2018

Purpose

(1) This transmits revised IRM 21.7.1, Business Tax Returns and Non-Master File Accounts, BMF/NMF Miscellaneous Information.

Material Changes

(1) IRM 21.7.1.3 updated to add link to Publication 1, Your Rights as a Taxpayer

(2) IPU 17U1389 issued on 10-04-2017 IRM 21.7.1.4.4.1(1) - Replaced paragraph with requesting copy of tax return guidance and Enterprise e-Fax content. Update initiated by SERP Feedback 201704365.

(3) IPU 18U0857 issued 05-23-2018 IRM 21.7.1.4.4.3 - New subsection with general information on Estate and Gift Tax inquiries for Accounts Management assistors, based on material taken from IRM 21.7.5, Estate and Gift Tax Returns.

(4) IPU 18U0857 issued 05-23-2018 IRM 21.7.1.4.4.3.1 - New subsection with procedures for Estate and Gift Tax call transfers and case referrals, based on material taken from IRM 21.7.5, Estate and Gift Tax Returns.

(5) IPU 18U0857 issued 05-23-2018 IRM 21.7.1.4.4.4 - New subsection with general information on Excise Taxes for Accounts Management assistors, based on material taken from IRM 21.7.8, Excise Taxes.

(6) IPU 18U1147 issued 08-08-2018 IRM 21.7.1.4.4.4.1 - Corrected the non toll-free telephone number and removed reference to 5 digit transfer numbers.

(7) IPU 18U0857 issued 05-23-2018 IRM 21.7.1.4.4.4.1 - New subsection on telephone transfer procedures for Excise Tax contacts, based on material taken from IRM 21.7.8, Excise Taxes.

(8) IPU 18U1111 issued 07-30-2018 IRM 21.7.1.4.7.1 - Clarified procedures for EIN verification.

(9) IPU 17U1389 issued 10-04-2017 IRM 21.7.1.4.7.1 - Updated paragraph (1) to clarify taxpayer requests for EIN Verification and copies of CP 575. Paragraph (2) updated to clarify the taxpayer authentication requirement for EIN verification.

(10) IPU 17U1572 issued 11-07-2017 IRM 21.7.1.4.7.1(2) - Updated paragraph table to include practitioner guidance.

(11) IPU 18U0211 issued 01-31-2018 IRM 21.7.1.4.11.1 - Updated subsection with Coordinated Industry Cases (CIC) and field contact guidance. .

(12) IPU 17U1628 was issued 11-28-2017 IRM 21.7.1.4.11.3(1) - Updated paragraph for clarification and included transcript requests under the exception listing.

(13) IPU 18U1093 issued 07-24-2018 IRM 21.7.1.4.11.12.1 - Updated Form 4466 guidance.

(14) IPU 17U1389 was issued on 10-04-2017 IRM 21.7.1.4.11.12.2 - Added correspondence content for Letter 1287C responses.

(15) IPU 17U1389 was issued on 10-04-2017 IRM 21.7.1.4.11.12.3 - Updated Form 4466 Tracking List guidance with Letter 1287C column.

(16) IPU 17U1389 was issued on 10-04-2017 IRM 21.7.1.4.11.13 - Added new subsection for the Federal Contractor Tax Check Process.

(17) Various editorial and formatting changes have been made throughout this IRM.

Effect on Other Documents

IRM 21.7.1 dated August 25, 2017 (effective October 1, 2017) is superseded. The following IRM Procedural Updates (IPUs), issued from October 4, 2017 through August 8, 2018, have been incorporated into this IRM: 17U1389, 17U1572, 17U1628, 18U0211, 18U0857, 18U1111, and 18U1147.

Audience

The primary users of this IRM are Customer Service Representatives (CSR) who answer Business Master File (BMF) taxpayer inquiries. The IRM is intended for Customer Account Services issues involving BMF tax returns.

Effective Date

(10-01-2018)

Karen A. Michaels
Director, Accounts Management
Wage and Investment Division

Business Tax Returns and Non-Master File (NMF) Accounts Program Scope and Objectives

  1. This section is designed to assist Customer Service Representatives (CSR) and Tax Examining Assistants (TE) with resolving Business and Non-Master File account issues.

  2. Purpose: To provide procedures for resolving taxpayer inquiries related to Business Master File (BMF) and Non-Master File (NMF) accounts.

  3. Audience: The primary users of this IRM are CSRs and TEs who handle BMF taxpayer inquiries (telephone, correspondence, or in person) and internal account requests. The IRM is intended for Customer Account Services issues involving BMF tax returns.

  4. Policy Owner: The policy owner is the Director, Accounts Management.

  5. Program Owner: The program owner is Process and Program Management (PPM), Accounts Management (AM), Wage and Investment (WI).

  6. Primary Stakeholders: The primary stakeholders are organizations that collaborates with AM (e.g., Submission Processing (SP), Small Business Self Employed (SBSE), and Large Business & International (LB&I).

  7. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Accounts Management Guide for Managers.

Background

  1. Accounts Management (AM) employees respond to taxpayer correspondence and phone calls as well as process claims, certain applications and other internal adjustment requests.

  2. IRM 21.7.1 provides guidance to employees assigned to AM Business Master File teams as well as specific guidance for employees assigned to the Large Corp. teams.

Authority

  1. Refer to IRM 1.2.21, Servicewide Policies and Authorities, Policy Statements for Customer Account Service Activities, for information.

Roles and Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM which is published on a yearly basis.

  2. Additional information is found in IRM 1.1.13.8.4, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Management and Review

  1. IRM 1.4.16, Accounts Management Guide for Managers, provides guidance for program management and review of programs assigned to Accounts Management.

Program Controls

  1. Goals, measures, and operating guidelines are listed in the annual Program Letter.

  2. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Terms/Definitions/Acronyms

  1. The ReferenceNet Legal and Tax Research Service page provides an Acronym Database to research acronyms found within this IRM.

Related Resources

  1. Refer to IRM 1.4.2.15, Related Resources, for information on related resources that impact internal controls.

What Are Business Tax Returns and Non-Master File (NMF) Accounts?

  1. The types of tax and related forms in this section are:

    • Employment Tax Returns (Form 941, Form 943, Form 944, Form 945, Form 94X-X)

    • Unemployment Tax Return (Form 940)

    • Corporate Income Tax Returns (Form 1120 series, except International Tax Returns)

    • Fiduciary Tax Returns (Form 1041, Form 1041-A, Form 5227)

    • Partnership Tax Returns (Form 1065, Form 1065-B)

    • Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return (Form 1066)

    • Required Payment or Refund Under Section 7519 (Form 8752)

    • Railroad Tax Returns (Form CT-1, Form CT-2)

    • Estate and Gift Tax Returns (Form 706 and Form 709 series)

    • Exempt organizations (Form 990, Form 990-EZ, Form 990-T, Form 990-PF, Form 990-BL, Form 4720)

    • Excise Tax Returns (Form 11-C, Form 720, Form 730, Form 2290)

    • Various NMF returns

Business Research

  1. Research procedures and adjustment actions are contained throughout this chapter within each type of form/tax.

  2. Refer to the appropriate reference material to research technical issues, e.g., Pub 15, (Circular E) Employer's Tax Guide, Pub 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ), and Document 6209, IRS Processing Codes and Information.

  3. In addition to IRM 21.7.1, also see the following Internal Revenue Manuals or documents for additional instructions:

    • Document 6209, IRS Processing Codes and Information

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 13.1, Taxpayer Advocate Case Procedures

    • IRM 20.2, Interest

    • IRM 20.1, Penalty Handbook

    • IRM 25.6, Statute of Limitations

Taxpayer Advocate Service (TAS)

  1. Accounts Management (AM) assistors must be familiar with Taxpayer Advocate Service (TAS) criteria and the Taxpayer Bill of Rights (TBOR). TBOR was adopted by the IRS in June 2014 and provides taxpayers with ten rights. For more information about TBOR, refer to Pub 1, Your Rights as a Taxpayer.

  2. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and the taxpayer’s issue can’t be resolved the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases that can be completely resolved in 24 hours, as well as cases in which steps have been taken within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with local procedures.

    Note:

    Taxpayers have the right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to have a way to file complaints about inadequate service.

Congressional Correspondence
  1. Generally, congressional inquiries are worked by TAS. When a congressional inquiry is received via telephone or correspondence, follow the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, to determine whether the congressional inquiry should be referred to TAS.

Small Business Internet Site

  1. Refer taxpayers who want to use the internet and are interested in resources and services for businesses to www.irs.gov/businesses/index.html.

Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures

  1. This subsection contains general procedures and information to consider when inputting adjustments.

  2. The following actions can be taken with oral statement on BMF accounts:

    1. Payment/credit transfers (see IRM 21.5.8.2, Credit Transfers Overview).

    2. Changes to item reference codes/numbers (not tax).

    3. Certain penalty abatement requests. See IRM 20.1.1.3.1, Unsigned or Oral Requests for Penalty Relief.

      Exception:

      An exempt organization incomplete return penalty abatement request is worked at the Ogden Campus only. Failure by large partnerships to file Form 1065, Partnership Tax Return, electronically and penalty abatement requests are worked by the Ogden Submission Processing Center (OSPC).

    4. Entity corrections including the primary name line. Some examples of entity corrections include spelling errors, incomplete names, missing or incorrect suffixes.

    5. Address changes. See IRM 21.1.3.20, Oral Statement Authority, for additional information.

    6. Decimal point errors (increase or decrease) for tax or credits to restore figures as shown on the return.

    7. Missing schedule (information shown on original or amended return but schedule was not attached). Taxpayer can fax copy.

    8. Verification that a return is a true duplicate return (except Form 1065).

    9. Math errors/IRS errors (IRM 21.5.4.4, Math Error Procedures Research).

    10. Certain administrative errors, as noted throughout this chapter.

    Note:

    For the definition of Administrative Errors, see IRM 21.7.2.4.6.3.1, Administrative Errors, and IRM 21.1.3.20, Oral Statement Authority, for complete information on oral authority.

  3. Enter any adjustment remarks in the "Remarks" section of Command Code (CC) ADJ54 on Integrated Data Retrieval System (IDRS). See IRM 21.1.3.20.1, Oral Statement Documentation Requirements, for information on remarks, oral statement, and source document requirements.

Transaction Codes (TC)

  1. TCs are used to make adjustments to the Master File (MF) through IDRS.

  2. The primary TC to adjust tax are:

    • TC 290 to increase tax

    • TC 291 to decrease tax

Notice Suppression Indicator (NSI)

  1. NSI 1 prevents small balances from being printed on Audit/DP Tax adjustment notices CP 210, CP 220, CP 910, or CP 920.

    1. NSI 1 suppresses adjustment data on the notice. It does not suppress the notice.

    2. The notice is issued with the following modified wording: "This is in response to your request for an adjustment to your tax account for the period indicated above. The adjustment was made for the exact amount you requested."

  2. Use NSI 1 when the adjustment is for the exact amount the taxpayer requested and the adjustment will result in one of the following:

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    Note:

    Based on an analysis of the case issues, do not use NSI 1 if the taxpayer would be better served by using the normal unabbreviated notice.

Miscellaneous Codes

  1. Listed below are references for other codes:

    • Hold Codes - IRM 21.5.2.4.15, Rules on Hold Codes (HC), and Document 6209, IRS Processing Codes and Information

    • Penalty Reason Codes - IRM 20.1.1-2, Penalty Reason Code (PRC) Chart, and Document 6209

    • Posting Delay Codes - IRM 21.5.2.4.17, Posting Delay Code (PDC)

    • Freeze Codes - IRM 21.5.6, Freeze Codes, and Document 6209

    • Priority Codes - IRM 21.5.2.4.16, Priority Codes (PC), and Document 6209

Miscellaneous Adjustment Situations (BMF)

  1. Case is assigned to Accounts Management by Output Review. Transaction Code (TC) 841 must be posted (P–Freeze) before making an adjustment if a case is assigned to Accounts Management by Output Review as a result of a TC 976 on the module.

  2. Refund deletions. To avoid incorrect notices being generated, do not input any necessary credit transfers until after the TC 841 has posted.

  3. Computer condition code (CCC) G. When Code and Edit enters CCC G on an amended return:

    1. The return posts to the module as a TC 976.

    2. To prevent the return from posting as an original, no tax data is entered.

    3. Money submitted with the return is frozen from refunding until the case is resolved.

  4. Failure to File (FTF)/Failure to Pay (FTP) penalties and computer generated interest.

    1. The computer assesses or abates FTF and FTP penalties based on adjustments made to the module, except when these penalties are assessed manually or other restrictions to the penalties are present on the module. See IRM 20.1.2, Failure To File/Failure To Pay Penalties, for additional information.

    2. In most cases, adjustments to interest are not necessary.

    3. The computer generates assessments and abatements of interest on all transactions, except when interest has been manually computed or when other conditions are present that prevent the computer from performing the calculation. (See IRM 20.2.1.5, Normal and Restricted Interest and IRM 20.2.5.6, Restricted Interest.)

  5. Difference between taxpayer's computation and yours. When the Service’s computation is different from the taxpayer's, provide a complete explanation by letter or phone if the reason for adjustment would not be sufficiently clear from the generated adjustment notice.

  6. Ensure correct adjustments. If posted data does not match data provided by the taxpayer, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ use Corporate Files On-Line (CFOL) command codes or secure the original return before contacting the taxpayer for additional information.

    If Then
    Amended return can be verified with posted data or with Corporate Files On Line (CFOL) Command Codes (CCs) Do not request the original return.
    Return has not been received within 40 days or after two requests Contact the taxpayer to secure a copy. (Faxed copies of the original return are acceptable.)
    Original return is requested and it is determined no adjustment is necessary Forward the return to Files using local procedures.
    Document code 54 refile document locator number (DLN) is required Input TC 290 $.00 using a document code 54 refile DLN.
    Document code 54 refile DLN is not required Each campus should determine whether to refile under an old or new control DLN. The method should be uniform in each campus.
  7. Adjustments creating a refile DLN. These adjustments must have the original return attached. If not, prepare Form 2275 Records Request, Change and Recharge to associate the original return with the adjustment document. See IRM 21.5.1.5.3, Correspondence Imaging System (CIS) Source Documentation, for information on CIS procedures and blocking series.

    1. Blocking Series (BS) 18 can be used instead of Form 2275, Records Request, Charge and Recharge.

      Note:

      Use the appropriate non-refile BS if the original return was filed electronically. Do not use BS 18. See IRM 3.42.4.4.2.1, Researching e-file BMF Identification Codes

      .

    2. BS 18 updates the control DLN.

    3. BS 18 generates CP 155, Notice to Refile Return-Forms 94X, 1120, which notifies Files to refile the return/case under the new control DLN.

    4. BS 18 is valid for all Master File Tax (MFT) codes except 04 and 13.

  8. 45-day interest-free period. See IRM 20.2.4.7.5, 45-Day Rule, for more information on interest-free period involving original returns, claims, and refunds.

    Note:

    In 2010, Public Law 111–147 (HIRE Act), added Internal Revenue Code (IRC) 6611(e)(4) to increase the interest-free period from 45 days to 180 days on any overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the IRC. See IRM 20.2.4.7.6, 180-Day Rule

    .

  9. $10 million assessments. Assessments over $10 million must be analyzed by the Office of Unpaid Assessments (Accounts Receivable) to determine if they have been classified correctly for required financial statements. Forward documentation (photocopies) of assessments over $10 million (when the account has not been full paid) to:

    Caution:

    This contact number and address are for official use only. The office is not staffed for public contact. Do not give out to taxpayers.

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Toll-free Calls When Return Needed
  1. The Customer Service Representative (CSR) is required to probe the caller and determine whether a copy of the tax return is necessary to resolve the issue within the same day. If the inquiry cannot be resolved by researching the Integrated Data Retrieval System (IDRS), Corporate File On-Line (CFOL), Correspondence Imaging System (CIS), or Employee User Portal (EUP) and the CSR determines a copy of the tax return is necessary, request the taxpayer send a signed copy of the tax return by Enterprise e-Fax (EEFax). If an amended tax return or taxpayer documentation is required to complete the account correction, review IRM 21.5.2.4.3, Adjustments Requiring an Amended Return or Taxpayer Documentation, for additional guidance.

  2. IRM 21.2.3.4.2, Facsimile, indicates the number of Enterprise e-Fax (EEFax) pages is limited to the file size of the request and cannot exceed the Outlook Exchange size limit of 10 MB. The EEFax system does not have a defined page limitation for inbound or outbound faxes; however, Information Technology recommends an approximate 100 page limitation. If the document being faxed is near the recommended page limit, determine whether specific tax return pages or schedules will satisfy the requirements to correct the account. The taxpayer may need to submit an amended return. The method of submission (paper or e-file) depends on the type of tax return and the taxpayer’s filing requirements.

  3. If analysis of the case determines the tax return must be pulled from Files, complete a Form 4442, Inquiry Referral, or Form e-4442 and forward to the Accounts Management (AM) paper function within your directorate. Some site inventory procedures allow for the CSR to order the document and keep the case in their individual inventory.

  4. The site receiving the Form 4442 or Form e-4442 will request the tax return from Files and work the case.

    Reminder:

    Do not request an e-filed tax return. See IRM 3.42.4.4.2.1, Researching e-file BMF Identification Codes, for more information.

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Estate and Gift Inquiries - Accounts Management
  1. This section contains information on the Form 706 series of Estate Tax returns and on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. The specific forms covered in this section are:

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return

    • Form 706-A, United States Additional Estate Tax Return (IRC Section 2032A)

    • Form 706-GS(D), Generation-Skipping Transfer Tax Return For Distributions

    • Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations

    • Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

    • Form 706-D, United States Additional Estate Tax Return Under IRC Section 2057

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

  2. Forward all centralized Estate and Gift Tax amended returns, claims, penalty abatement requests, notices, or other correspondence to:

    Internal Revenue Service
    Estate and Gift Tax Operation, Stop 824G
    201 W. Rivercenter Boulevard
    Covington, KY 41011

  3. All adjustments to Estate and Gift accounts (including tax, penalty, and interest) are input by the Estate and Gift Tax Operation at the Cincinnati Campus only. No other areas are authorized to adjust these accounts.

Estate and Gift Tax - Call Referrals/Case Transfers by Customer Service Representatives (CSRs)
  1. Taxpayers may call with Estate and Gift Tax questions regarding an account or concerning tax law.

    Note:

    Estate and Gift Tax questions are considered out of scope (OOS) for Accounts Management employees.

  2. Account questions generally refer to an extension or to a return that has already been filed. Examples of account issues include:

    • CP Notice issues (math error, balance due, etc.)

    • Extension of time to file return

    • Extension to Pay, i.e., IRC 6161

    • Payoff request

    • Closing letters

    • Penalty or interest issues

    • Installment agreements, i.e., IRC 6161 and IRC 6166

    • Receipt of payment

    • Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent

  3. Tax law issues generally are unrelated to a filed return. Examples of tax law issues/questions include:

    • Executor's responsibilities

    • Internal Revenue Code (IRC) sections

    • Items to be reported/deductions allowed on an Estate Tax return

  4. Do not confuse calls about Form 706 (MFT 52) with calls on Form 1041, U.S. Income Tax Return for Estates and Trusts, which are MFT 05. Although both forms involve "Estates," they are distinctly different:

    • When an individual dies, the property and debts that person accumulated up to the date of death are referred to as the individual’s "Estate." The gross estate is reported on Form 706 if certain dollar criteria are met.

    • The other common type of "Estate" is a decedent’s estate. It is also created with the death of the taxpayer and remains open until the final distribution of the assets of the estate to the heirs and other beneficiaries. Income that is received after the date of death must be reported on Form 1041 if there is gross income of $600 or more in the taxable year, or if any beneficiary is a non-resident alien. See IRM 21.7.4.4.1.1.1, Domestic Decedents and Bankruptcy Estates, for additional information.

  5. The Estate and Gift Tax Program toll-free telephone service is available for account calls (pertaining to Form 706 series returns and to Form 709 only) from 8:00 a.m. until 4:00 p.m., Eastern Time, Monday through Friday. Route Estate and Gift account calls as follows:

    • Provide the taxpayer with the Estate and Gift toll-free telephone number, 1-866-699-4083, then transfer the caller to extension 90281, or, if you are a site with Infrastructure Upgrade Project (IUP), transfer to 3020 or

    • Offer to prepare Form e-4442/4442, Inquiry Referral, for routing to Estate and Gift at the Cincinnati campus via fax at 1-855-386-5128.

  6. International Estate and Gift Tax account questions from callers located within the U.S. or within countries that can call toll-free numbers will be referred to 1-866-699-4083. International Estate and Gift taxpayers located outside the U.S. and without access to toll-free numbers may call 1-859-320-3456 (not a toll-free number) for account questions (pertaining to Form 706-NA and to Form 709 only). This telephone number goes to voice mail and the messages are checked daily. The International email address is sbse.eg.intl@irs.gov, and can be given to international callers located outside the U.S.

  7. Calls relating to Estate and Gift tax law issues (non-account related) cannot be transferred by all call sites. However, if your system allows you to transfer the call, transfer to 92194 (English) or to 92195 (Spanish), or, if your site is using the IUP numbers, transfer to 3013 (English) or to 3014 (Spanish). Otherwise, advise the taxpayer that you are unable to transfer the call and instruct the taxpayer to call back on 1-800-829-1040. Regular hours of operation for tax law type calls: weekdays 7:00 a.m. until 7:00 p.m., taxpayer's local time. Alaska and Hawaii will follow Pacific Time.

    Reminder:

    As of January 2, 2014, AM does NOT answer OOS tax law questions; see IRM 21.1.1.3.1, Out of Scope and Limited Service, for more information. Apologize for any inconvenience the taxpayer may have incurred.

Excise Taxes
  1. The following Excise Tax returns and claims are processed at the Cincinnati Campus only:

    • Form 11-C, Occupational Tax and Registration Return for Wagering

    • Form 637, Application for Registration (For Certain Excise Tax Activities)

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 720-X, Amended Quarterly Federal Excise Tax Return

    • Form 720-TO, Terminal Operator Report

    • Form 720-CS, Carrier Summary Report

    • Form 730, Monthly Tax Return for Wagers

    • Form 2290, Heavy Highway Vehicle Use Tax Return

    • Form 6197, Gas Guzzler Tax

    • Form 6627, Environmental Taxes

    • Form 8849, Claim for Refund of Excise Taxes (Six Schedules)

  2. Forward all centralized Excise Tax claims, returns, or adjustment requests to the Cincinnati Campus for processing and use the following address:

    Internal Revenue Service
    Excise Operations, Stop 5701G
    201 W. Rivercenter Blvd.
    Covington, KY 41011

  3. The processing of Form 4136, Credit for Federal Tax Paid on Fuels, Form 8864, Biodiesel and Renewable Diesel Fuels Credit, and of Form 6478, Biofuel Producer Credit, is not centralized at the Cincinnati Campus. These forms are attached to an income tax return and are processed at the Submission Processing Center where the taxpayer files the related income tax return. The related correspondence and amended income tax returns are processed at the appropriate campus.

  4. The Individual Master File (IMF) processing procedures for Form 4136, Credit for Federal Tax Paid on Fuels, are under IRM 21.6.3.4.2.6.1, Fuel Tax Claims. The Business Master File (BMF) processing procedures are under IRM 21.7.4.4.9.1, Form 4136, Credit for Federal Tax Paid on Fuels.

  5. See IRM 21.6.3.4.1.11, Form 6478, Biofuel Producer Credit, or IRM 21.7.4.4.8.3.4, Form 6478, Biofuel Producer Credit, for Form 6478 procedures.

Excise Operations Telephone Transfer Guidance (TTG)
  1. Centralized Excise inquiries received by Accounts Management (AM) Customer Service Representatives (CSRs) are considered out of scope. The CSR may prepare a referral (see IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442) or transfer the caller as follows:

    Note:

    Sites that have the Infrastructure Upgrade Project (IUP) numbers will use the four-digit number to transfer calls.

    If the caller has questions about Then
    Tax law issues relating to Excise Taxes See the Telephone Transfer Guide for the specific extension based on the tax law subject.
    Installment Agreement/Reinstatement requests and installment agreement payment inquiries Transfer #1089
    Account issues related to Excise Taxes (including credit transfer of misapplied payments) Transfer #3021

    Note:

    Advise the caller that you are going to attempt to transfer the call to the Excise toll-free number and provide the number, 1–866–699–4096, to the caller. If the call does not go through, the caller can dial that number directly (See hours of operation in paragraph (4) below).

    Tax law issues relating to Affordable Care Act (ACA) Excise Tax, Indoor Tanning Services, Medical Device, and Patient-Centered Outcomes Research (PCOR) Trust Fund Fee Transfer #1113
  2. Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2, General Disclosure Guidelines. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.7, Methods for Communication of Confidential Information. Fax procedures contained in IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

  3. Use the caller’s location to provide the correct telephone number for Excise Tax assistance:

    If the taxpayer is calling from Then provide this number
    Within the United States 1-866-699-4096 (toll-free)
    Outside the United States 1-859-320-3581 (not toll-free)

    Note:

    The hours of operation are Monday through Friday, 8:00 a.m. to 6:00 p.m. ET. Calls cannot be transferred to Excise Tax telephone operations at any other time. Customers cannot leave a message.

  4. When transferring calls from AM to the Excise Tax telephone operations, you may use the Transfer Pin Program. Refer to IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN, for additional information.

Federal Agencies

  1. The following sections refer to information on claims filed by federal agencies and payments. FED TAX is no longer available and Federal Agencies have been instructed to use Electronic Federal Tax Payment System (EFTPS). The Federal Agency Program is centralized in the Brookhaven Campus (BSC). All inquiries, either correspondence or telephone, related to Federal Agencies should be routed to the Brookhaven Campus - Compliance Operation (CSCO). Contact or route phone calls to 631-654-6398 (Team Manager Desk) or fax number: 855-284-9601 ATTN: Federal Agency Delinquency (FAD) or mail to:

    Mailing Address Private Delivery Services (PDS) Mailing
    Brookhaven Campus
    PO BOX 480-Collection, Stop 662-A, Special Case/FAD Unit
    Holtsville, NY 11742
    Brookhaven Campus
    1040 Waverly Ave, Stop 662-A
    Holtsville NY 11742
FEDTAX II Payments and Form 941
  1. Effective September 24, 2009 FEDTAX II functionality was incorporated into the Electronic Federal Tax Payment System (EFTPS) Federal Agencies section of the www.eftps.gov website. See IRM 3.17.277, Electronic Payments, and IRM 21.7.1.4.8.1.3, EFTPS Deposit Requirements, for more information.

  2. Federal Agencies are encouraged to use EFTPS to make payments for Form 941, Form 945, Form CT-1, Form 720 and Form 1042 taxes. Agencies can also create and archive Form 941, Form 945 and Form CT-1 returns. If additional information is needed by the Federal Agency, refer the Agency to EFTPS for the Federal Agencies Quick Reference Guide or by calling the EFTPS for Federal Agencies Dedicated Customer Service line, 877-333-8292, available Monday to Friday, 8am to 9pm Eastern Time (ET).

  3. Compliance is not built into the EFTPS application for Federal agencies.

Federal Agencies - Forms 941-X
  1. If a Federal Agency needs a Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, the Federal Agency must download the form at: http://www.irs.gov.

  2. When processing is completed, Form 941-X is routed to Accounts Management for normal Form 941-X processing.

Abatement of Penalty and Interest Involving Federal Agencies
  1. Policy Statement 20 - 2 eliminated the assessment of penalty/interest against federal agencies. See IRM 3.13.2.5.3, Employment Code (EC) "F”’, for additional information.

  2. Allow claims for refund involving penalty/interest incorrectly assessed on Federal agencies.

BMF Offset Program

  1. This section contains background information on the Business Master File (BMF) Offset Program, information on the various freeze conditions, and a synopsis of offsets of BMF overpayments to past due federal agency debts.

  2. The BMF Offset Program allows application of an overpayment from one business type of tax or tax period to satisfy an unpaid balance on another type of tax or tax period for the same taxpayer. It also allows offset to past due federal agency debts in some situations.

  3. An overpayment may also be applied to a liability that has not yet been assessed, but for which a determination of the liability has been made and a notice of deficiency issued. See IRM 20.2.4.6.1, Interest on Offsets, for information on when interest is allowable to the taxpayer on credit offsets. See IRM 21.7.1.4.6.4, BMF Offset Program for Past Due Federal Agency Debt, for more information on past due federal agency debts.

  4. The goal is to identify and resolve potentially incorrect balance due or credit balance situations before offset is made.

    1. No offsets involving Federal tax deposit (FTD) payment discrepancies should occur until the taxpayer has been notified of a balance due or overpayment on the account.

    2. This allows the taxpayer time to provide information to assist in locating and transferring missing payments, or properly applying any excess credits.

  5. CP 267, No Math Error Code Credit Offset, or CP 268, Math Error Credit Offset Notice, is generated when there is a discrepancy in the FTD credits claimed by the taxpayer and those credited to the taxpayer's account. See IRM 21.7.11.4.9, CPs 267/268 - Notice of Excess Credit, for information on working responses to CP 267 or CP 268.

    1. CP 267 is for returns which have no math error but a difference in FTD credits.

    2. CP 268 is for returns with math errors in addition to a difference in FTD credits.

    3. The notices list payment dates and amounts, math error explanation (CP 268), and a summary of the penalty and interest charges.

    4. The taxpayer is requested to indicate any payments erroneously credited or missing from the account and respond within 30 days.

    5. If the taxpayer does not respond within 15 weeks, any overpayment is applied to other balance due accounts or refunded to taxpayer, if no other taxes are owed.

-E Freeze/Debit Offset
  1. The "-E" freeze (which is released after 10 cycles) indicates an Federal Tax Deposit (FTD) discrepancy in the BMF debit module which generates a balance-due notice. The "-E" freeze module can contain debit balance modules resulting from posting of transactions subsequent to original return processing.

  2. Subsequent transactions can be any combination or separate posting of tax, penalty, interest, or credit reversals which result in the module going from zero or a credit balance to a debit balance, or from a debit balance to a greater debit balance.

    Note:

    Only move credit if it is claimed on the module, intended to be applied or the taxpayer requested the credit transfer.

    1. The module balance prior to posting of the subsequent transaction can be zero, debit, or credit.

    2. The module balance after posting of the subsequent transaction must be a debit.

    3. The account cannot have a module currently in tax delinquency account (TDA) Status 22, 23, 24, or 26 or have had a module closed from TDA Status in the prior 12 months.

  3. The "-E" freeze, under the subsequent transaction criteria, is released if:

    1. The 10 cycle freeze expires. (If all other criteria is met, the 10 cycle freeze is reset based on the most current subsequent transaction posting.)

    2. The module reaches zero or credit status.

    3. The account/module reaches TDA status.

  4. The appropriate notice is issued based on posting of the subsequent transaction(s) if a notice otherwise would have been issued.

Q- Freeze/Offset
  1. A "Q-" freeze (which is released after 15 weeks) is initiated when there is an FTD overpayment discrepancy (more credits present than claimed on the return).

    1. If a discrepancy cannot be resolved within five workdays, CP 267 or CP 268 is released.

    2. See IRM 21.7.11.4.9, CP 267/CP 268 - Notice of Excess Credit, for specific guidance to release a Q- freeze manually.

D- Freeze, TC 470 cc 97 Restricted to Examiners Working Large Corporate Accounts
  1. Use of TC 470 closing code (cc) 97 is restricted to employees specifically designated to work Large Corporate Accounts, e.g., Technical Unit employees in Taxpayer Relations.

  2. All actions to these accounts must be coordinated with employees in the area designated to work Large Corporate Accounts.

BMF Offset Program for Past Due Federal Agency Debt
  1. The Cash Management Improvement Act Amendments of 1992 mandates offset of "business association" refunds payable on or after January 1,1995 to past due Federal agency non-tax debts.

  2. As of January 11, 1999, Bureau of the Fiscal Service (BFS) offsets eligible tax refunds for non-tax debts involving federal agencies and child support. This type of offset is referred to as a Treasury Offset Program (TOP) offset.

  3. See IRM 21.4.6, Refund Offset, for information on TOP offsets.

Employer Identification Numbers (EINs)

  1. All information on assignment of EINs is located in IRM 21.7.13, Assigning Employer Identification Numbers (EINs).

Employer Identification Number (EIN) Verification
  1. Taxpayers or their authorized representative may contact the Service to:

    • Confirm (verify) an existing EIN, or

    • Request a copy of the original CP 575, Notice of New Employer Identification Number.

  2. These requests could include, but are not limited to, an EIN that was lost, misplaced, forgotten, etc. The Service is unable to duplicate the CP 575; however, the Customer Service Representative can issue a Letter 147C, EIN Previously Assigned, which the taxpayer can expect to receive in 10 to 14 business days.

    Note:

    For inquiries on a recently submitted Form SS-4 or the caller is a Third Party Designee, see IRM 21.7.13.3.9.1.

  3. For purposes of identification and to prevent unauthorized disclosures of tax information, you must establish the caller’s relationship with the entity and determine if they are authorized to receive the EIN by following the guidance in IRM 21.7.13.3.9.1 , Form SS-4 Application Status. If the authentication is successful, EIN verification will be provided verbally and/or in writing via fax or mail. See the table below for additional guidance.

    Exception:

    If there is a Large Corporation Indicator (LCI) on the account, you must forward to the appropriate Large Corp Team, per IRM 21.7.1.4.11.3.

    If the caller states they are: And: Then:
    The taxpayer Can be authenticated using IRM 21.7.13.3.9.1, Form SS-4 Application Status Provide EIN verification
    An authorized third party who can supply the taxpayer’s EIN Authorization is established with guidelines under IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication Provide EIN verification
    An authorized third party who cannot supply the taxpayer’s EIN Can be authenticated using IRM 21.7.13.3.9.1, Form SS-4 Application Status Provide EIN verification
    A Reporting Agent Needs to verify client/customer EIN Review IRM 21.3.9.3, Authorizations - Form 8655, Reporting Agent Authorization, before releasing client/customer tax information.
    An unauthorized third party   Inform the caller of the following options:
    • Conference the taxpayer into the call, or

    • Have the taxpayer call personally.

Federal Tax Deposits (FTDs)

  1. Generally, taxpayers who file Form 940, Form 941, Form 943, Form 944, Form 945, Form 720, Form 1042, and Form CT-1 must deposit taxes using an authorized deposit method when the tax liability reaches certain dollar amounts. See IRM 20.1.4.6, De Minimis Exception to Deposit Requirements, IRM 20.1.4.10.5, De Minimus Exception to Deposit Requirements for Form 720, and IRM 20.1.4.11.1, Form 1042, for additional information.

    Reminder:

    Beginning January 1, 2011, Form 8109, Federal Tax Deposit Coupon, and Form 8109-B, Federal Tax Deposit Coupon (Over The Counter Version), can no longer be used as an authorized deposit method. See IRM 20.1.4.2, Authorized Deposit Methods, for additional information.

Electronic Federal Tax Payment System (EFTPS)
  1. EFTPS is a tax payment system offered free by the U.S. Department of the Treasury. EFTPS enables taxpayers to pay their federal taxes electronically using the internet or telephone. Both business and individual taxpayers can use EFTPS.

  2. EFTPS uses the Automated Clearing House, (ACH) financial network, which transfers funds and tracks tax payment information to IRS.

  3. See IRM 21.5.7.4.7.14.1, Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer, for payment tracer cases involving EFTPS payments.

  4. See IRM 21.7.11.4.1, CP 108 - Problem with your Federal Tax Deposit (FTD), for information on CP 108 inquiries involving EFTPS payments and for more information on how the Voice Response System (VRS) works.

  5. See IRM 3.17.277, Accounting and Data Control, Electronic Payments, for additional information on all electronic payments, including additional information on EFTPS payments.

  6. For more information, see Publication 966, Electronic Choices to Pay All Your Federal Taxes. It is for businesses and individuals and can be found on the Electronic Tax Administration site located on Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/homepage.html, under the Local/Sites/Others tab.

EFTPS Enrollment
  1. Taxpayers can enroll at https://www.eftps.gov or by completing Form 9783, EFTPS Enrollment Form, and mailing it to the EFTPS Enrollment Center listed on the form.

    Note:

    Enrollment via the web is more convenient.

  2. Taxpayers can call EFTPS Customer Service for an enrollment form or order the form online at http://www.irs.gov. For additional enrollment information, taxpayers should call one of the customer service numbers listed for either BMF or Individual Master File (IMF) taxpayers as noted above.

    Type of Caller Toll-free Telephone Number
    Voice 1-800-555-4477
    (EFTPS Customer Service)
    Spanish 1-800-244-4829
    TDD (Telecommunications Deaf Device) 1-800-733-4829
    (8 a.m. to 8 p.m. ET Mon-Fri)
    Financial Institutions 1-800-605-9876
    Batch Providers 1-800-945-0966
    (8 a.m. to 8 p.m. ET Mon-Fri)
    Bulk Providers 1-866-684-6556
    (8 a.m. to 8 p.m. ET Mon-Fri)
  3. Enrollment information is validated by IRS. Enrollments generally take 5–7 days to process.

  4. Taxpayers who use a third party payroll processor or service bureau can have them enroll the taxpayer. However, if the third party does only payroll (e.g., employment taxes), and the taxpayer must make other deposits (e.g., Form 720, Form 1120, etc.), the taxpayer must also enroll in order to deposit non-payroll taxes.

  5. Taxpayers must submit an enrollment form for each EIN or bank account.

  6. Refer taxpayers with entity related questions, that the financial agent cannot resolve, to the IRS EFTPS hot-line in Ogden, at 866-255-0654 with option number 3.

EFTPS - Website
  1. EFTPS website ( https://www.eftps.gov) offers the following features over a Secure Sockets Layer (SSL) connection:

    • General information about EFTPS

    • EFTPS enrollment

    • ACH debit payments

    • Payment cancellation

    • Payment history research

    • Payment history for a 16 month period of time

    • Search, print or download payment history by date, tax type, amount, form, etc.

    • Scheduling of all four estimated tax payments, Form 1040ES, in one session

    • Installment agreement payments. EFTPS now has the ability to schedule payments up to 365 days in advance for individuals business taxpayers. See IRM 5.19.1.5(12), Methods of Payment, for more information on EFTPS installment agreement payments and IRM 3.17.277, Electronic Payments, for more information on electronic payments.

EFTPS Deposit Requirements
  1. Prior to January 1, 2011 taxpayers were required to use EFTPS if their "aggregate deposits" for the second preceding calendar year exceeded $200,000, but any taxpayer could voluntarily participate. If you need the archived information regarding EFTPS deposit requirements, see the October 1, 2010 revision of this IRM.

  2. Effective January 1, 2011, EFTPS Regulation Change mandates FTDs, such as payroll tax payments, be paid electronically. Some businesses paying a minimal amount of tax may make payment with the related tax return instead of paying electronically. See IRM 20.1.4.6, De Minimis Exception to Deposit Requirements, IRM 20.1.4.10.5, De Minimis Exception to Deposit Requirements Form 720, and IRM 20.1.4.11, Form 1042 Deposit Requirements For All Periods, for additional information.

EFTPS Payment Methods
  1. EFTPS uses ACH to transfer funds electronically from the taxpayer's account to the Treasury's account. ACH is a system used by the banking industry to transfer funds electronically. The Bureau of Fiscal Services (BFS), formerly FMS, contracts with a Treasury Financial Agent (TFA) to process ACH payments for IRS.

  2. After the taxpayer enrolls, a personal identification number (PIN) is mailed to the IRS address of record. The PIN is used to make payments and to obtain information from EFTPS.

  3. There are two primary payment methods to transfer funds with EFTPS (regardless of the payment option selected, the tax due date remains the same):

    • EFTPS Direct (ACH Debit)

    • EFTPS - ACH Credit

  4. Taxpayer may also select same-day wire method offered by some financial institutions. See IRM 21.7.1.4.8.1.8, Federal Tax Application (FTA) - Same-day Wire - BMF Taxpayer, or IRM 21.7.1.4.8.1.7, Federal Tax Application (FTA) - Same-day Wire - IMF Taxpayer, for additional information

  5. After the taxpayer has initiated payment, the financial agent assigns a 15-digit number to the transaction. The payment method can be identified by the second position in the electronic funds transfer (EFT) number. See IRM 3.17.277.5.3, EFT Number, breakdown of EFT number.

EFTPS Direct (ACH Debit)
  1. ACH Debit, also known as EFTPS Direct, represents the majority of payments processed by EFTPS. The taxpayer instructs the TFA to originate a debit against the taxpayer's account and transfer the funds to the Treasury's account. If a taxpayer chooses EFTPS Direct, the taxpayer can also use the EFTPS - ACH Credit payment option without enrolling again.

  2. There are two reporting methods:

    1. Voice Response System (VRS) - taxpayer uses a touch tone phone to enter payment information. The information is entered in response to prompts into the VRS. The EFTPS phone can be accessed 24 hours a day, 7 days a week.

    2. Online - taxpayer uses the Internet to enter payment information. The website address is https://www.eftps.gov. See IRM 21.7.1.4.8.1, Electronic Federal Tax Payment System (EFTPS), for more information. IRM 3.17.277.5.3, EFTPS Transmission Files, also has information on the EFT number.

  3. To make an EFTPS Direct payment, at least one calendar day prior to the tax due date before 8:00 p.m. ET (Eastern Time), the taxpayer must access EFTPS by telephone or the Internet, and input the necessary information when prompted. However, the payment does not move until the date specified by the taxpayer.

  4. After a taxpayer enters the information, EFTPS generates an EFT Confirmation Number. Taxpayers should write down and keep this number for future reference. If there is any problem with the payment, this number allows the TFA and IRS to trace the payment quickly by reconstructing the EFT number. See IRM 21.5.7.4.7.14, Electronic Federal Tax Payment System (EFTPS), for information on how to reconstruct the EFT number.

  5. ACH Debit payments are identified by payment code 2 in the second position of the EFT number.

EFTPS (ACH Credit)
  1. ACH Credit payments are initiated by taxpayers contacting their financial institutions (banks) to send payments via EFTPS. Taxpayers instruct the financial institutions to electronically move funds from their accounts to the Treasury's account in accordance with its policies, on the date specified by the taxpayer. Taxpayers should check with the financial institutions to see if they offer this service, how much it costs, and if they are eligible to use it, because not all financial institutions offer this service.

  2. ACH Credit payments are originated in the Cash Concentration or Disbursement (CCD) and Tax Payment Banking Convention (TXP) format. This is a standard ACH format. (Specific information on this format may be downloaded from EFTPS website, https://www.eftps.gov.) Select Help and Information, downloads, then download the Financial Institution Record layouts. If a taxpayer's bank requires further assistance, financial institution employees can call the Financial Institution Help-line, 800-605-9876, the TFA has established and request the information.

  3. The credit transaction must be initiated at least one banking day before the due date. When making an "EFTPS - ACH Credit" transaction, advise the taxpayer that since banks have different ACH deadlines, the taxpayer should check with their bank to ascertain their deadline. The taxpayer's bank assigns a reference number which remains part of the record and becomes the reference number on EFTPS. The bank should provide this reference number to the taxpayer for audit trail purposes.

  4. ACH Credit payments are identified by payment method 1 in the second position of the EFT number.

Federal Tax Application (FTA) - Same-day Wire - IMF Taxpayer
  1. Procedures for allowing an IMF taxpayer to use the same-day wire system differ from BMF. If the taxpayer is currently enrolled in EFTPS and makes recurring payments, their EFTPS Payment Instruction Booklet provides the instructions about making the payment.

  2. If a non-enrolled individual taxpayer needs to make an emergency same-day wire for a unique situation, such as to settle a litigation/bankruptcy case, settle an estate, prevent a lien/levy from being placed on the account or any other unique situation, the taxpayer needs to first contact their financial institution to determine:

    • If their financial institution offers this service, and

    • What fees their financial institution charges for this service

  3. Fees generally range from $10 to $60 for each same-day payment. Therefore, only consider this option for a large dollar payment.

Federal Tax Application (FTA) - Same-day Wire - BMF Taxpayer
  1. Business taxpayers who require same-day settlement may use the EFTPS system even if they are not currently enrolled in the system. The instructions are located in their EFTPS Payment Instruction Booklet. All same-day wires are sent by the business taxpayer's financial institution.

  2. If a taxpayer is not enrolled, the taxpayer may require assistance in directing its financial institution to the proper format for making the payment. Financial institutions have two Fedwire options for making a same-day wire. It is very important that their bank use the proper format. The taxpayer's financial institution needs to follow the most current guidelines found in the Financial Institution Handbook at https://download.eftps.com/Financial_Institution_Handbook.pdf.

  3. Federal Tax Collection Service (FTCS) Funds Transfer begins daily operations at 12:30 a.m. Eastern Time (ET). The current hours for FTCS are 8:30 a.m. to 5:00 p.m. ET. Same-day wire transactions sent after 12:30 a.m. and before 8:30 a.m. ET are queued for processing when FTA opens for the day. Same-day wires sent AFTER the 5:00 p.m. ET cutoff time, are rejected and ARE NOT processed the next day. It is recommended that financial institutions transmit the transaction well in advance of the cutoff time. Taxpayers should make arrangements to have their financial institution notify them immediately if a payment is rejected and returned, so that the transaction can be corrected and resubmitted before the 5:00 p.m. ET cutoff time.

  4. Prior to 2004, FTA payments were identified by payment method 3 or 4 in the second position of the EFT number. Currently, it is only payment method 3 identifying the FTA payments. The taxpayer's bank may call the FTA toll-free Customer Service number at 800-382-0045 for assistance in making their payment, or in resolving problems with their FTA payments.

FTD Penalties and Penalty Relief on EFTPS Payments
  1. EFTPS depositors are subject to FTD penalties if a deposit is not received with the correct amount, within the prescribed time period, and/or in the required manner. See IRM 20.1.4.2.1, Electronic Funds Transfer (EFT), and IRM 20.1.4.7.1, Time Sensitive Four Tier Penalty System.

  2. Various forms of penalty relief, if established, are available to taxpayers. See IRM 20.1.1, Introduction and Penalty Relief, for information on penalty relief.

  3. Penalty relief must be made on a case-by-case basis. Taxpayers that fail to make deposits by EFT because they were unable to obtain banking services may be able to establish reasonable cause for failing to make a deposit during the time they were unable to obtain banking services. There are new start-up companies that operate on a cash-only basis for several reasons and are often referred to as an unbanked taxpayer. See IRM 20.1.4.26.1.1, Unbanked Taxpayers, for penalty relief guidance.

Form 8109/Form 8109-B, FTD Coupons
  1. Treasury Decision (TD) 9507 (REG - 153340-09) ended the use of paper FTD coupons, beyond December 31, 2010. Archived information regarding FTD coupons can be found in the October 1, 2010 revision of this IRM.

Resolving Inquiries Involving FTD Coupons Including Inquiries Received In Taxpayer Assistance Centers
  1. If a taxpayer requests Form 8109, Federal Tax Deposit Coupon, and Form 8109-B, Federal Tax Deposit Coupon (Over The Counter Version), inform the taxpayer FTD coupons can no longer be used to make a deposit.

    Note:

    Businesses that have a deposit requirement (such as employment tax, excise tax, and corporate income tax) are mandated to pay electronically through EFT. Generally, EFT are made using the EFTPS. If the taxpayer does not wish to use EFTPS, he/she may arrange for a tax professional, financial institution, payroll service, or other trusted third party to make deposits on his/her behalf. See IRM 20.1.4.6, De Minimis Exception to Deposit Requirements, and IRM 20.1.4.11, Form 1042 Deposit Requirements For All Periods, for additional information.

  2. If a taxpayer needs to make a deposit today, explain to the taxpayer he/she can make a same-day deposit using a wire transfer from his/her financial institution. See IRM 21.7.1.4.8.1.8, Federal Tax Application (FTA) - Same-day - BMF Taxpayer, for additional information.

    Reminder:

    Payments sent directly to the IRS or paid with the tax return may be subject to a 10 percent avoidance penalty.

Agent Prepared FTDs
  1. Designated reporting agents (payroll services, banks, etc.) make FTDs for their clients. (See Rev. Proc. 2012–33 or Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, for requirements.) FTDs for Form 941, Form 943, Form 944, and Form 945 can be made by reporting agents after Form 8655, Reporting Agent Authorization, is submitted and approved. See IRM 21.7.2.3.6, Reporting Agents File (RAF), for additional information on reporting agents.

  2. Process payment-tracer requests or other inquiries regarding agent-prepared FTDs normally. Taxpayers sign reporting agent authorizations allowing the Service to disclose deposit-related information to reporting agents. Use CC RFINK to verify.

  3. Rev. Proc. 2012–33 provides procedures for agent prepared electronic deposit reporting.

Fiduciary Name/Address Change

  1. There are instances where you can make a fiduciary/address change.

    If you receive Then
    An amended fiduciary return (with a jurat signature) where the fiduciary name/address are different than Master File Change fiduciary name/address, per Form 1041 , U.S. Income Tax Return for Estates and Trusts.
    A telephone contact where the caller can fax a copy of the court documentation or Form 56
    1. Change name/address per court documentation or Form 56, Notice Concerning Fiduciary Relationship.

    2. Attach to the last paper filed Form 1041 or send Form 56 directly to Files for retention purposes.

    Name/address change requests in correspondence without Form 56
    1. Contact the fiduciary for Form 56 or court documentation by telephone.

    2. Send letter if unable to reach by telephone.

    Fiduciary name change with Form 56
    1. Make fiduciary name/address change.

    2. Attach Form 56 to last paper filed Form 1041 or send Form 56 directly to Files for retention purposes.

  2. Attach court documentation to a Form 56 and send to Files for electronically filed returns, per IRM 3.5.61.23.1, Forms List.

Technical Unit

  1. Technical Unit is a function set up in a campus that works cases identified as "priority" or "special." See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases, for criteria. These cases are given special emphasis to ensure timely, accurate responses to troublesome or complex situations that could adversely affect taxpayer service and damage public relations if not properly handled.

  2. When criteria fits both special case and TAS criteria, TAS criteria prevails and procedures in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, are followed.

Identification of Priority or Special Cases
  1. Categorize cases based more on complexity of action required than on tone of inquiry. The following cases are designated as "Priority" or "Special Cases" :

    1. Cases specifically designated as "Special" by Headquarters, area/territory office, or Field Directors.

    2. Non Master-file Work.

    3. E-Trak Cases by Cincinnati Large Corp teams only.

    4. Cases that you or your immediate manager believe you cannot resolve through normal channels.

    5. Department of Justice/Civil Cases by Cincinnati Large Corp teams only.

    6. Cases previously handled by Technical Function, if it involves same tax type and same tax period.

    7. Cases involving large, complex corporate accounts.

    8. Form CT-1 (Cincinnati Campus only) including IMF Excess Tier II Credit Claims. See IRM 21.7.2.6, CT-1, CT-2 Railroad Tax Returns, for more information on Form CT-1 and how to transfer the forms to Cincinnati.

    9. Potential Combined Annual Wage Reporting (CAWR) tax/penalty assessments over $1 million.

    10. Review of $1 Million Refunds (Cincinnati Campus only).

    11. Penalty Prevention and Resolution Group work (Ogden Campus only).

  2. Use Organization Function Program (OFP) Code 710-0101X and category TECT for technical issues not related to an account with the Large Corporation Indicator (LCI). See IRM 21.7.1.4.11 (3), Large Corp. Unit, if LCI present.

Initial Case Review
  1. Check the Weekly Adjustment Control Inventory List/Case Control Activity (CCA) Report 4242/4243 or Automated AGE Listing (AAL) or IDRS to determine if follow-up inquiries are needed. For specific criteria, see IRM 21.7.1.4.10.1, Identification of Priority or Special Cases, then:

    If Then
    Open items are listed Send inquiry to appropriate unit to expedite action.
    Items are not in open status 1. Review to determine if action requested by the taxpayer has taken place.
    2. Initiate an appropriate reply or forward case file to designated function to initiate reply.
    3. If no action has been taken and inquiry meets criteria, see IRM 21.7.1.4.10.1, Identification of Priority or Special Cases, and route inquiry to Technical Function for "Special Case" processing.
    Case is resolved by Technical Function Technical Function holds in "other" status until results of actions are verified, then closes case.
    Case does not meet special case criteria Refer to appropriate function for resolution.
  2. See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases. Do not apply criteria to original inquiries or to multiple inquiries if each is on a different subject. For these situations, use normal pipeline procedures.

  3. Technical Function has the option of rejecting any case that does not meet criteria to the point of origin. See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases.

Accounts Desk Procedures (ADP) Technical Section
  1. Clerical support in Technical Function should refer to IRM 2.3, IDRS Terminal Responses, IRM 2.8, Audit Information Management System (AIMS) Handbook, and IRM 2.4, IDRS Terminal Input, for terminal input sequence of IDRS research and IDRS control. Use Document 6209 for quick reference, but not as the authority:

    If Then
    Special case criteria are not met
    (See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases)
    1. Reassign case to the appropriate function.
    2. CC ACTON to record reassignment and change status, if necessary.
    An inquiry is received directly from the taxpayer or area office Establish controls on IDRS with assignment to an examiner in "A" (Assigned) status.
    Case is not accepted 1. Establish control with assignment to the appropriate function.
    2. Forward all available information to the assignee.
    A case is received with a notation that another case for the same taxpayer is assigned to another functional area 1. Contact the original case assignee to determine proper disposition of first case.
    2. When controlling a case, if IDRS already indicates the case is established, follow the same procedures.
  2. Process special cases using the following guidelines:

    1. See IRM 5.19.2, Individual Master File (IMF) Return Delinquency, to process cases related to installment agreements.

    2. Record significant actions with a history item via CC ACTON using appropriate activity code.

    3. Process special case to completion.

    4. Use BS 79 for adjustments input on special cases.

      Note:

      Only use this blocking series when the original documents are in Technical Function's possession. Continue to follow local procedures for adjustments where no refile DLN is created.

    5. If input of a MF transaction resolves case, do not change status of case on IDRS to "C" (closed). Route case file to control clerk to suspense for follow-up action.

    6. Respond to all special cases within 14 days from the IRS received date. If unable to meet this date, prepare an interim reply within seven calendar days, explaining the reason for the delay, and the expected completion date. Maximum time for a final reply is 30 calendar days.

Large Corp Unit

  1. Each year various sources identify large, complex corporate accounts or state agencies with potential for creating complex processing problems. To identify these cases quickly, a"Large Corp" Indicator (LCI) appears on IDRS, MF transcripts and CC BMFOL.

  2. All controlled cases worked in Large Corp are identified by category codes:

    • LGCP Large Businesses and International (LB&I),

    • LGSB Small Business and Self Employment (SBSE), or

    • LGGE Tax Exempt and Government Entities (TEGE)

  3. Use OFP Code 710-0140X when processing large, complex corporate and Coordinated Industry Cases (CIC) cases. See http://ofp.ds.irsnet.gov/5995a.asp (5995a Search) for 5th digit-specific OFP code.

  4. All cases worked in these categories age in 45 days.

  5. All Large Corp cases are worked in Cincinnati and Ogden.

  6. The state mapping for Large Corp cases is:

    Large Corp State Mapping
    Cincinnati Ogden
    Alabama, Arkansas, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee, Texas, West Virginia, Wisconsin Alaska, Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, Washington, Wyoming
Coordinated Industry Cases (CIC) and Field Contact Guidance
  1. Any case assigned to LB&I where the taxpayer has more intricate and diversified business practices with multiple account transactions is identified as a Coordinated Industry Case (CIC). The CIC identification does not automatically generate a Large Corp Indicator (LCI). IRM 21.7.1.4.11.5, Requesting Large Corp Participation, provides detail regarding the LCI process.

  2. The Large Corp team, also referred to as Large Corporation Technical Unit (LCTU), provides assistance on large, complex business accounts. The team helps clarify and resolve account related issues. Account related issues include:

    • Balance Due Modules

    • Penalty Issues

    • Notice Reviews

    • Tax Adjustments (Not related to an examination)

    • Misapplied Payments

  3. The Large Corp team often receives account maintenance requests from field agents (Large Business & International (LB&I), Examination, and Collections). If a request is out of scope for the Accounts Management Large Corp team, attempt to assist the agent with a referral.

  4. If contacted by a field agent for taxpayer assistance, ask the agent whether the request is related to a taxpayer identified as a CIC or within the Large Corporation Program (LCI on the account). The following table provides contact guidance:

    If Then
    The taxpayer’s account has a LCI Process under normal Large Corp procedures and report the time under 710-0140X.
    The agent identifies the taxpayer as a CIC Provide assistance within scope and report the time under 710-01015.
    The caller is a Collection Revenue Officer Advise the caller to contact CCP General Case Processing (GCP) or the Field Office Research Team (FORT) for assistance.
    The caller is an Exam/LB&I field agent with an open case (not CIC or LC Program) Advise the caller to contact the appropriate Examination Centralized Case Processing team or Examination support staff.
    The field agent received a cold call from the taxpayer and is advocating for the taxpayer Advise the agent that the LC Program is unable to intake new case inventory from the field and the taxpayer should be directed to IRS.gov or the appropriate toll-free phone application.
Working Large Corp Cases (LCI Designated)
  1. Large Corp technicians must take actions or make adjustments/recommendations on accounts with an LCI by:

    • Determining whether to send notices to taxpayer,

    • Addressing all current account issues, or

    • Coordinating with other functions regarding certain adjustments (CAWR, Excise, etc.) See IRM 4.19.4.2.1.1, Large Corporation/Large Dollar Screening.

  2. Large Corp technicians follow instructions in various IRM references to resolve accounts with an LCI. Some of the most common references are:

    • IRM 5.19.1.5.2, Insolvency Issues

    • IRM 20.1.4.21, Taxpayer Responses

    • IRM 21.7.2.5.19.2, Adjusting the Account - COBRA

    • IRM 21.7.4.4.4.4, Consolidated Returns

    • IRM 21.7.11.4.8, CP 234 - Processing Potential ES Penalty Notices

    • IRM 21.7.13.5.2.1, Definition: Corporation

  3. Large Corp. technicians must communicate with the taxpayer, LB&I, SB/SE, TE/GE, and field personnel by:

    • Establishing and maintaining a professional relationship with the taxpayer through the most secure method of response which is through EEFax and not a return email. For additional information, see IRM 11.3.2.7, Methods for Communication of Confidential Information.

    • Coordinating with all relevant personnel in regard to assigned cases, and

    • Outreach activities.

Routing Large Corp Cases and Inquiries
  1. Route or refer all cases with a Large Corp Indicator (LCI) to the appropriate Large Corp team. IRM 21.7.1.4.11.4, Campus Contacts for Large Corp. Cases, provides team contact information. Referrals include Employer Identification Number (EIN) verifications and change of address requests (Form 8822 , Change of Address, Form 8822-B , Change of Address or Responsible Party - Business, in person at a Taxpayer Assistance Center (TAC) office, via telephone call, or correspondence). If a request for address change is received during a telephone call or during a TAC visit, provide the taxpayer with the appropriate Large Corp campus contact.

    Exception:

    The following issues are not referred to Large Corp:

    • Transcript Requests

      Example:

      If a tax practitioner requests a client transcript only and the client’s account has a LCI, provide the account transcript without a Large Corp referral.

    • Combined Annual Wage Reporting (CAWR) assessments

    • Federal Unemployment Tax Act (FUTA) assessments

    • Centralized Excise Tax Program (IRM 21.7.8.2, Excise Tax Forms and Publications, provides a list of centralized forms.)

    • Form CT-1 (IRM 21.7.2.6.4.1, Forms CT-1 Are Processed at Cincinnati Submission Processing Campus)

    • Net Rate Interest Netting Claims (IRM 21.5.3.4.15, Net Rate Interest Netting Claims, and IRM 20.2.14.6, Net Rate Interest Netting)

    • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

    • Form 1045, Application for Tentative Refund

    • Carryback cases (If the claim for refund exceeds $5,000, also call the appropriate Large Corp contact to ensure the 45-day processing can be met. See IRM 21.7.1.4.11.4 (1), Campus Contacts for Large Corp. Cases.)

  2. When a call is received from a taxpayer, the Customer Service Representative must:

    1. Offer the contact name and telephone number of the appropriate LC Unit. See IRM 21.7.1.4.11.4 (1), Campus Contacts for Large Corp. Cases, or

    2. Prepare a Form 4442, Inquiry Referral, on all LCI inquiries and route them to the appropriate Large Corp campus, if the taxpayer chooses not to call the contact.

      Note:

      Reassign CIS cases following local procedures.

  3. If the case is routed to the incorrect Large Corp Unit, the incorrect Large Corp Unit receiving the case must coordinate with the correct site for resolution.

  4. Submission Processing (SP) Entity routes any address changes for Large Corp clients with a LCI shown on various IDRS screens, for example, ENMOD, SUMRY, TXMODA, or BMFOLI, to the appropriate Large Corp Units using Form 8822, Change of Address, or Form 8822B, Change of Address or Responsible Party - Business, with a routing slip and with the comment “Large Corp Address Change”. The LC Unit will research/verify if the address change should be updated and will then input the requested change of address.

    Note:

    An address change for a business with a LCI received at an IMF Entity location, will Enterprise Electronic Fax (EEFax) the request to Cincinnati Large Corp at ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Ogden Large Corp at ≡ ≡ ≡ ≡ ≡ ≡ ≡ (do not release these fax numbers to taxpayers). The EEFax should also include the comment “Large Corp Address Change”.

Campus Contacts for Large Corp Cases
  1. The following campus contacts assist field personnel and any taxpayer who has a LCI to help resolve account related problems. Research the account before giving out the telephone number. Only give the campus contact telephone number to a taxpayer whose account actually has the LCI set on it.

    Note:

    A business operating division (BOD) code of LM (Large and Mid-Size) does not necessarily indicate that they are in the "Large Corporation Program" .

    Campus Contact Name Telephone number Best Time to Call
    Cincinnati
    Large Corp. Team 402

    859-320-3560 EEFax - 855-307-3090

    Team 402 - 7:00 AM - 3:30 PM
    EST
    Ogden Large Corp. 801-620-5492 EEFax - 855-269-1645 7:30 AM - 4:00 PM MST
  2. Large Corp Team addresses are:

    Cincinnati
    Express Mail
    201 W. Rivercenter Blvd Stop 537G
    Covington, KY 41011

    Ogden Express Mail
    1973 N. Rulon White Blvd.
    Mail Stop 6061 (Attn: Large Corp. MS 6732)
    Ogden, UT 84404

    Ogden Regular Mail
    1973 N. Rulon White Blvd
    Ogden, UT 84201

  3. To find the LCI indicator on IDRS screens, follow the chart below. Once the organization has been assigned to one of the Large Corp Units, the indicator (which is one of the following numbers) shows which campus to contact:

    • Cincinnati (17)

    • Ogden (29)

    ON IDRS SCREEN: LARGE CORPORATION INDICATOR:
    ENMOD LARGE-CORP-CD> directly under ENMOD
    SUMRY LARGE CORPORATION> ON 3rd line of SUMRY
    TXMODA LRG-CORP> on 2nd line of TXMODA
    BMFOLI LGE CORP: on 4th line of BMFOLI
Requesting Large Corp Participation
  1. The "LCI" requests are generally made by the taxpayer or field personnel through the Large Corp Teams or Industry personnel for the BODs.

  2. The taxpayer’s BOD determines where the LCI request will be sent for review. The following table provides routing guidance:

    If Then
    LB&I or affiliate Complete LCI Request Form.
    SB/SE Refer to your Large Corp manager to contact the appropriate (Collection or Examination) SB/SE Area Director.
    TE/GE entity Refer to your Large Corp manager to contact the appropriate TE/GE liaison at the email addresses below:
    • Federal, State and Local Governments (FSLG) and Exempt Organizations (EO): EO Classification

    • Employment Plans (EP): EP Classification

  3. All cases must have multiple/complex issues.

  4. The individual or designee receiving the LCI request must complete the following sections of the LCI Request Form:

    • Taxpayer Information

    • Taxpayer contact information

    • Requester Information

    • Reason(s) for LCI Request

  5. For a LB&I taxpayer, determine the taxpayer’s industry code. The industry is based on the location of the taxpayer.

    If
    the case is
    Then
    On Audit Information Management System (AIMS) The third number on the primary business code is the Industry code (30X with "X" being the Industry Code).
    Not on AIMS Research CC TXMODA (The second line down on the right side shows the field: BOD-CD>LM Client-CD.
  6. Forward the LCI Request Form electronically using secure messaging to your manager.

  7. The Large Corp manager or designee will forward the completed LB&I LCI Request Form to the Industry PSP analysts using secure messaging. The Industry PSP Analysts are found under the “L” Code Input Request Instructions section. If two analysts are listed for the industry, send the secure email to both.

  8. The PSP analyst will complete the "Approval or Reject information" for LB&I requests. The "L" Code request form will be e-mailed to the responsible Large Corp Technical Team (LCTT) based on the ENMOD address of the taxpayer and LB&I requester, if applicable.

    • If the request has been approved, the LCTT will "L" Code the taxpayer.

    • If the request has been rejected, the Industry PSP analyst will contact the taxpayer and provide the reason why the request was rejected.

Removing Large Corp Participants
  1. Large Corp teams must review the quarterly listings provided by LB&I to eliminate taxpayers currently enrolled in their programs with the following characteristics:

    • No activity for more than 16 months

    • Not currently under examination

    • No balance due or outstanding Taxpayer Delinquency Investigation (TDI), and

    • No recent TE activity, e.g., transcripts

  2. Send a letter to any taxpayer that meets these criteria informing them of the intention to eliminate them from the program.

  3. If the taxpayer does not reply to the letter within 45 days, consider the taxpayer agreeing that Large Corp. service is no longer required.

Inputting/Removing the LCI and CEP Indicator
  1. Designated employees in the Large Corp Team can add or delete LCI or CEP indicators using IDRS CC BNCHG as follows:

    If Then
    Adding LCI Input campus jurisdiction code in "Large Corp Code" field.
    Removing LCI Input "99" in "Large Corp Code" field.
    Adding CEP indicator Input "01" in CEP field.
    Removing CEP indicator Input "99" in CEP field.
Reviewing Large Corp Notices
  1. Review large corp notices to determine if they are correct.

  2. Research all accounts using available tools to see if there are:

    1. Misapplied payments (including other TINs on file),

    2. Unresolved pending transactions (e.g., payments, subsequent assessments, tax, penalty, interest adjustments, etc.) on IDRS,

    3. Unresolved balance due accounts, or

    4. Erroneous refunds being issued

  3. Take necessary action to resolve any identified issue(s).

  4. If necessary, contact taxpayer by telephone to determine validity of any notice prior to issuance.

  5. Void any notice or release it for issuance per IRM 3.14.2, BMF Notice Review.

Federal and State Agencies Accounts Receivables (Form 941)
  1. Currently, these accounts are worked by TE/GE.

    Exception:

    All State agencies requesting account related assistance are worked by the Large Corp Team in Ogden. Contact Ogden Large Corp Team if there are any questions on these accounts.

Failed Savings and Loans
  1. Employees in Accounts Management or Examination Branch can make assessments on accounts identified as failed savings and loan institutions. These accounts are coded with the "LCI" . The following actions are taken by Output Review:

    1. Enter EINs of these accounts on local control file.

    2. Pull all adjustment notices generated as a result of assessment.

    3. Void notices and input a history item "VOIDEDEXAM " .

  2. Refer all notices identified under Notice Review Processing System (NRPS) key 06 (Large Complex Corporations) to Exam for proper notice disposition. If these notices are received in other functions that work large complex corporation and CIC accounts, forward to Exam for proper disposition.

  3. See IRM 21.7.4.4.4.13, Insolvent Financial Institutions/Failed Savings and Loans, and Failed Banks, for information on these accounts.

D- Freeze/Large Corp Offset
  1. TC 470 cc 97, puts a freeze on all offset-in operations within an account or on a specific module on accounts containing the Large Corporation Literal.

  2. TC 470 cc 97 creates a "D-" freeze and a 52-cycle systemic hold.

    1. It involves accounts containing complex processing issues which require multiple adjustment actions outside the scope of normal processing.

    2. TC 470 cc 97 does not freeze designated overpayments from refunding.

    Caution:

    Do not allow overpayments to refund when the application of such overpayments are part of the case resolution.

Use and Posting of TC 470 cc 97 by Examiners Working Large Corp Accounts
  1. Use TC 470 cc 97 when debit balances are known to be erroneous or when the legitimate collection of taxes due the government will not be placed in jeopardy.

  2. TC 470 cc 97 posts under the following conditions. Otherwise, the input document is voided to the originator.

    • Large Corp Account Indicator on the account

    • Debit, credit, or zero balance module

    • No bankruptcy or litigation freezes on the account

    Note:

    The module of input cannot contain any unreversed TC 470 non-closing code 97 (nor can any TC 470 non-closing code 97 be input on a module containing an unreversed TC 470 cc 97).

  3. Input of TC 472 cc 97 or expiration of the 52 cycle systemic hold releases the freeze.

  4. Use a second TC 470 cc 97, if warranted, to properly resolve a taxpayer's account.

  5. Use of TC 470 cc 97 generates Account Maintenance type transcripts as a validation check against any unreversed TC 470 cc 97. These transcripts will generate the 28th cycle after input of the TC 470 cc 97.

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. Submission Processing will forward processible Forms 4466 via EEFAX and a Form 4466 Tracking List to the appropriate AM P&A Analysts. The AM P&A Analysts will provide the list and EEFAX information to their Large Corp. team for filing verification.

  2. Upon receipt of the Form 4466 cases, open an IDRS control base on each case included on the Form 4466 Tracking List utilizing category code "LGCP" and activity code "Large Corp" . The verification of filing of Form 4466 process is reported under time code 710-01400.

  3. The following procedures have been implemented to further assist with the prevention of processing fraudulent refund applications. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , research the business account on CC ENMOD to identify if there is a recent address change.

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Send the Tracking List to the designated Large Corp POC for sending an encrypted email with the updated list to the CI POC.

    3. If CI selects the case, they will notify the AM POC of selection to remove it from Large Corp inventory, and CI will request the original Form 4466 from SP.

    4. If CI does not select the case, they will notify AM within three business days to continue the verification process.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Large Corp will indicate no change on the Tracking List and continue with the verification procedures.
  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    4. ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

      Note:

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

    7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. At the end of each day, return the updated Form 4466 Tracking List and the Form 4466 to the AM P&A Analyst with the verified information.

    3. The AM P&A Analyst will compile the verified information received from the Large Corp. team and return the updated Form 4466 Tracking List to the SP P&A Analyst with-in 5 business days from receipt of the tracking list, for further actions.

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 11.3.21.3, Requirements for Investigative Disclosures, for additional information. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

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

    Note:

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

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

    Note:

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

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

    Note:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Federal Contractor Tax Check Process
  1. As of October 19, 2016, all IRS potential contract vendors and awards are subject to a tax check to determine eligibility for a contract award. Taxpayers identified with an unresolved tax delinquency are not eligible to receive a contract award. Contractors must be in filing and payment compliance with federal taxes as part of the eligibility requirements for a federal contract. They must also stay in filing and payment compliance during the duration of the contract to remain eligible.

  2. A process has been implemented to assist the Office of Procurement in their determination of the eligibility to receive a contract or award. If a taxpayer fails a compliance tax check, the responsible Contract Officer (CO) will email the account information to the SBSE Federal Contractor Program for review.

  3. The SBSE Federal Contractor Program analyst will review the request and determine the status of the account. Per Procurement guidelines, a potential contractor or vendor is considered compliant when the tax module is in the following account status (ST):

    • ST 60 – Installment Agreement

    • ST 71 – Offer in Comprise

    • ST 53 – Result of a TC 470 CC 90 which indicates a pending adjustment or other tax module activity resolves the delinquency. This transaction code removes the tax module from the Procurement delinquency listing.

  4. If the taxpayer is not in compliance, the case is referred to the appropriate business operation to validate the failed tax check. The assignment is based on the following Business Operation Division (BOD) code on IDRS:

    • BOD Code SB - Brookhaven Collection FAD Team

    • BOD Code LM – Ogden Accounts Management Campus (OAMC) Large Corporation (LC) Team

      Note:

      In unusual circumstances, the SBSE HQ analyst will collaborate with other areas within the Service to assist with case resolution.

    The Accounts Management HQ tax analyst will email tax check requests to the OAMC P&A staff for LC assignment.

Tax Check Validation Process
  1. Due to the Office of Procurement short time frames to approve contracts, Tax Check cases are a priority and require a response within 3 business days. The tax check request will address any change to the general time frame.

  2. The Contract Officer will provide available taxpayer point of contact information in the tax check request. If POC is not available and the taxpayer is in the Large Corp Program, use existing taxpayer contact information.

  3. Open an IDRS control with a LC category and update AMS history to indicate a Procurement tax check request was received for review. The AMS history must indicate actions taken, including all phone calls, to contact the taxpayer and resolve the balance due.

  4. If account action is taken to resolve the balance due (pending tax adjustment, payment application, etc.), input a TC 470 CC 90 to update the account status and remove the tax module from the Procurement delinquency listing.

    Note:

    Although action was taken to resolve the balance due, Procurement records will not indicate the taxpayer is in compliance unless the tax module is in status 12.

Tax Check Taxpayer Contact
  1. If taxpayer contact is necessary to resolve the balance due, attempt to contact the taxpayer by phone. If there is no response, attempt a second call the next business day. After the second attempt, close the case as no response, update the AMS history with all actions (including phone attempts), and notify P&A of action taken.

  2. If contact is successful, properly identify yourself per IRM 21.1.1.4, Communication Skills, paragraph (2), and inform the taxpayer the call is regarding a balance due on their business account. The outstanding balance due has placed their federal contract in jeopardy and we are calling to resolve the balance due and ensure their account remains in compliance for contract consideration.

    • Explain the balance due and discuss resolution options. As a courtesy, inform the taxpayer of any other compliance issues and stress the importance of remaining in compliance.

    • If the taxpayer agrees to full pay the balance due, encourage the taxpayer to make an electronic payment via Electronic Federal Tax Payment System (EFTPS) or online at IRS.gov. If the electronic payment option is selected, review IRM 5.19.1.6.2, Can Full Pay Balance Due Now (Payoff), for payoff computation assistance and inform the taxpayer to fax the payment confirmation. The confirmation can be used to input the TC 470 CC 90.

      Note:

      It is not necessary to wait for the payment to show as pending on IDRS to input the TC 470 CC 90. The payment confirmation is sufficient supporting documentation.

    • If the taxpayer submits documentation to eliminate the balance due, input the appropriate adjustment, input a TC 470 CC 90, update the AMS history with all actions taken, close control, and notify P&A action taken.

    • If the taxpayer needs additional time to review the issue or indicates the company will fax documentation to resolve the balance due, provide a 5 business day respond date.

    Reminder:

    Upload all supporting documentation to CIS.

  3. If the taxpayer does not respond within 5 business days, close the case no reply, update the AMS history, and notify P&A of action taken.

  4. Refer to the table below for specific case guidance:

    If And Then
    There is a pending adjustment on the tax module which will resolve the balance due The tax module is not in status12
    • Input a TC 470 CC 90

    • Update AMS history with actions taken, including TP has pending IRS contract and TC 470 CC 90 input.

    • Close control and notify P&A of action taken.

    There is a balance on the tax module There is available credit (misapplied payment) to satisfy the tax module
    • Transfer the credit to the balance due tax module.

    • Input the TC 470 CC 90.

    • Update AMS history with actions taken, including TP has pending IRS contract and TC 470 CC 90 input.

    • Close control and notify P&A of action taken.

    There is a balance due on the tax module AMS and CIS research indicates the taxpayer sent documentation or correspondence related to the balance due
    • Research to determine whether the issue can be resolved with CIS documentation. If issue can be resolved, take necessary actions to resolve the balance due.

    • If the issue cannot be resolved, contact the taxpayer and follow the guidance under paragraphs (1) through (3) above.

    Research indicates the balance due is not accurate due to an IRS error  
    • Take appropriate actions to correct the account.

    • Input TC 470 CC 90

    • Update AMS history with actions taken, including TP has pending IRS contract and TC 470 CC 90 input.

    • Close control and notify P&A of action taken.

    The balance due is a result of an erroneous penalty assessment  
    • Take appropriate actions to correct the account.

    • Input TC 470 cc 90

    • Update AMS history with actions taken, including TP has pending IRS contract and TC 470 CC 90 input.

    • Close control and notify P&A of action taken.