Part 25. Special Topics

Chapter 25. Revenue Protection

Section 1. Integrity and Verification Operation Business Master File Procedures

25.25.1 Integrity and Verification Operation Business Master File Procedures

Manual Transmittal

September 19, 2018

Purpose

(1) This transmits revised IRM 25.25.1, Revenue Protection, Return Integrity and Verification Revenue Protection Programs.

Material Changes

(1) IPU 18U0957 issued 06-18-2018 Editorial changes and renumbering made throughout the IRM section.

(2) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.1 update RICS to RIO

(3) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1 add program objectives

(4) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.1.1 update RICS to RIO

(5) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.1 add internal controls

(6) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.2 add internal controls

(7) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.3 add internal controls

(8) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.1.3 add IRS section titles

(9) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.1.3 update IRC title

(10) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.4 add internal controls

(11) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.1.4 update RICS to RIO

(12) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.5 add internal controls

(13) IPU 17U1553 issued 11-02-2017 IRM 25.25.1.1.5 add additional acronyms

(14) IPU 18U0517 issued 03-22-2018 IRM 25.25.1.1.5 add additional acronyms

(15) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.1.5 add additional acronyms

(16) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.1.5 add additional acronyms

(17) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1.6 add internal controls

(18) IPU 17U1553 issued 11-02-2017 IRM 25.25.1.1.6(2) add restricted access link

(19) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.2 add Business Masterfile (BMF) Entity Fabrication (EF) Procedures

(20) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.2 add section for Business Master File Identity Check (BMFIC)

(21) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.3 add RICS IVO BMF Identity Theft Procedures Clerical

(22) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3 split and rename BMF Identity Theft Procedures Clerical to RICS IVO BMF IDT Procedure

(23) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.1 new section Establishing Case

(24) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.2 new section Case Processing

(25) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.3.2 (6) added a new paragraph

(26) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.2.1 new section Returns Processed Prior to January 2017

(27) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.2.2 new section Returns Processed After January 2017

(28) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.3.2.2 (6) box 3 removed "FRIV"

(29) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.2.3 new section Reissue Letter Request

(30) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.3 new section Closing Action

(31) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.3.1 new section Filing Responses

(32) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.3.3.1(4) box 6 removed non-refile

(33) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.3.2 new section Reprocessing Returns

(34) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.3.3 new section Input of TC 971 AC 712 or 971 AC 713

(35) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.3.3.3 (3) change RIO to RICS

(36) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.3.4 new section Input of TC 972 AC 711

(37) IRM 25.25.1.3.3.4 (3) change RIO to RICS

(38) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.3.4 new section Resolving Unpostables

(39) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.4 add RICS IVO BMF Identity Theft Procedures Technician

(40) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.4 split and rename BMF Identity Theft Procedures Technician

(41) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.4 new section Undeliverable Responses

(42) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.5 add Entity Fabrication Procedures

(43) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.5 combined with old section 25.25.1.10

(44) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.5 moved paragraph 12 to paragraph 10

(45) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.6 new section Routing/Referrals

(46) IPU 18U1192 issued 08-23-2018 IRM 25.25.1.6(4) add note to reverse an error

(47) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.7 moved from 25.25.1.7.1 Voicemail Messages

(48) IPU 18U0957 issued 06-18-2018 IRM 25.25.1.7.1 moved from 25.25.1.5.1

(49) IPU 17U1471 issued 10-19-2017 IRM 25.25.1.6 Questionable Form 1041, U.S. Income Tax Return for Estates and Trusts

(50) IPU 17U1388 issued 10-04-2017 Exhibit 25.25.1-1 add Business Master File (BMF) IDT Filter Listing

(51) IPU 18U0957 issued 06-18-2018 Exhibit 25.25.1-1 add additional filters

(52) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.1 remove section entitled Electronic Fraud Detection System (EFDS)

(53) IPU 17U1388 issued 10-04-2017 IRM 25.25.1.2 remove section entitled Return Integrity and Compliance Services (RICS) and Integrity Verification (IVO) workload

Effect on Other Documents

IRM 25.25.1 dated 8-19- 2015 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): IPU 17U1388 issued 10-4-2017, 17U1471 issued 10-19-2017, 17U1553 issued 11-02-2017, 18U0517 issued 3-22-2018, 18U0957 issued 6-18-2018 an 18U1192 issued 8-23-2018.

Audience

Campus employees in Integrity & Verification Operation, Return Integrity Operation, Return Integrity and Compliance Services

Effective Date

(09-19-2018)

Related Resources

The following new IRMs should be used in conjunction with one another:

  • IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns

  • IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns

  • IRM 25.25.4, Integrity and Verification Identity Theft Return Procedures

  • IRM 25.25.5, Revenue Protection Special Handling Procedures

  • IRM 25.25.6, Taxpayer Protection Program

  • IRM 25.25.7, Automated Questionable Credit Program

  • IRM 25.25.8, Revenue Protection External Leads Procedures

  • IRM 25.25.9, Revenue Protection Prisoner Lead Procedures

  • IRM 25.25.10, Revenue Protection Frivolous Return Program

  • IRM 25.25.11, Wage and Withholding (WOW) Only Procedures

  • IRM 25.25.12, Fraud Evaluation and Referral Procedures for Integrity and Verification

  • IRM 25.25.13, Account Resolution for Integrity and Verification Operation (IVO)

Denise D. Davis, Director
Return Integrity Operation
Wage and Investment Division

25.25.1.1 (06-18-2018)

Program Scope and Objectives

  1. Purpose and Program Goals: This IRM section provides guidance for Integrity and Verification Operation (IVO) employees when screening business master file (BMF) returns for possible identity theft and Entity Fabrication.

  2. Audience: The audience intended in this IRM is IVO employees.

  3. Policy Owner: The Return Integrity Operation (RIO) is the policy owner of this program.

  4. Program Owner: RIO is the program office responsible for oversight over this program.

25.25.1.1.1 (06-18-2018)

Background

  1. Return Integrity Operation (RIO) strengthens the integrity of the tax system by:

    • Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds

    • Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds

    • Helping taxpayers understand the refundable tax credits for which they are eligible

25.25.1.1.2 (10-04-2017)

Program Management and Review

  1. The program has reports to track the inventory, including receipts and closures.

  2. A quality control program is in place to review all processes to ensure accuracy and effectiveness.

25.25.1.1.3 (08-23-2018)

Authority

  1. Refer to the following:

    • IRM 1.2.13.1.10, Policy Statement 4-21

    • IRM 1.1.13, Organization and Staffing, Wage and Investment Division.

    • Various Internal Revenue Code (IRC) sections including but not limited to:

    • IRC 6402(a), Authority to make credits or refunds

    • IRC 6401, Amounts treated as overpayments

    • IRC 6404, Abatements of tax

    • IRC 6213, Restrictions on making assessments and math error authority

25.25.1.1.4 (06-18-2018)

Responsibilities

  1. Return Integrity Operation (RIO) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.

  2. The Director of RIO is responsible for the policy related to this IRM.

  3. The Chief of the Data Management and Operation Staff (DMOS) is responsible for ensuring this IRM is timely submitted to publishing each year.

  4. More information can be found in IRM 1.1.13.7, Return Integrity and Compliance Services.

25.25.1.1.5 (08-23-2018)

Acronyms

  1. The acronyms below are utilized in the Integrity and Verification Operation (IVO) Programs:

    Acronym Definition
    AC Action Code
    ACH Automated Clearing House
    AIMS Audit Information Management System
    ALC Account Locator Number
    AM Accounts Management
    AMS Account Management Services
    AOTC American Opportunity Tax Credit
    AQC Automated Questionable Credit Program
    ARAP Accelerated Refund Assurance Program
    ARG Frivolous Argument Codes
    ASFR Automated Substitute for Return
    AT Abusive Transactions
    ATAT Abusive Tax Avoidance Transactions
    AUR Automated Underreporter
    BFS Bureau of the Fiscal Service
    BKL/BKLD Bank Lead
    BMF Business Master File
    BMFIC Business Master File Identity Check
    BOD Business Operation Division
    BS Blocking Series
    CADE Customer Account Data Engine
    CAP Collection Appeals Program
    CAS Customer Account Services
    CC Command Code
    CCC Computer Condition Code
    CCP Centralized Check Process
    CD Code
    CDP Collection Due Process
    CE Contact Employer
    CEAS Campus Exam Automation Support
    CFC Campus Fraud Coordinator
    CI Criminal Investigation
    CIR Collection Information Repository
    CIS Correspondence Imaging System
    CP Computer Paragraph
    CSR Customer Service Representative
    CWSD Centralized Workload Selection and Delivery
    CY Calendar Year
    DD Direct Deposit
    DDb Dependent Database
    DISCL Disclaimer
    DLN Document Locator Number
    DM Data Mining
    DMOS Data Management and Operational Support
    DOJ Department of Justice
    EF Entity Fabrication
    EFDS Electronic Fraud Detection System
    EIC Earned Income Credit
    EIN Employer Identification Number
    EL External Leads
    ELF Electronic Filing System
    ELP External Leads Program
    EUP Employee User Portal
    FEMA Federal Emergency Management Agency
    FFC Federal Fraud Case
    FMS Financial Management Service
    FOIA Freedom of Information Act
    FRE Fraud Referral and Evaluation
    FRP Frivolous Return Program
    FTA Fraud Technical Advisor
    FTC Fuel Tax Credit
    FTD Federal Tax Deposit
    FY Fiscal Year
    GATT General Agreement on Tariffs and Trade
    HC Hold Code
    HHS Health and Human Services
    HQ Headquarters
    HSH Household Help
    IA Installment Agreement
    IAT Integrated Automation Technologies
    IDOC Income Document
    IDRS Integrated Data Retrieval System
    IDT Identity Theft
    ILO In Lieu Of
    IMF Individual Master File
    IPSU Identity Protection Specialized Unit
    IRA Information Returns Acceleration
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRP Information Reporting Program
    IRS Internal Revenue Service
    ITAR Identity Theft Assistance Request
    ITIN Individual Taxpayer Identification Number
    ITLA Interactive Tax Law Assistant
    IVO Integrity and Verification Operation
    LDC Lead Development Center
    LMS Lead Management System
    LUQ Large Unallowable Questionable
    MeF Modernized e-file
    MFJ Married Filing Jointly
    MFT Master File Tax Account Code
    MMIA Manually Monitored Installment Agreement
    MOC Mode of Contact
    MS Mail Stop
    NACHA National Automated Clearing House Association
    NTINDV Not Individual
    OAR Operations Assistance Request
    OCSE Office of Child Support Enforcement
    OIC Offer in Compromise
    OTCnet Over the Counter Network
    PII Personally Identifiable Information
    PIR Prior Actions by IRS
    POC Point of Contact
    PPIA Partial Pay Installment Agreement
    PRN Penalty Reference Number
    PS Process Status
    PTC Premium Tax Credit
    PUB Publication
    PY Prior Year
    QRP Questionable Refund Program
    RAC Refund Anticipation Check
    RACS Revenue Accounting Control System
    RAL Refund Anticipation Loan
    RC Reason Code
    R&C Receipt and Control
    RCD Reduction Completion Date
    RCO Return Chargeout
    REPT Reparation Tax
    RGS Report Generation Software System
    RICS Return Integrity & Compliance Services
    RO Revenue Officer
    RPC Return Processing Code
    RRP Return Review Program
    RTN Routing Transit Number
    SB/SE Small Business/Self Employed
    SC Source Code
    SD Source Document
    SERP Servicewide Electronic Research Project
    SFR Substitute for Return
    SLA Service Level Agreement
    SNOD Statutory Notice of Deficiency
    SP Submission Processing
    SPC Special Processing Code
    SRFM State Reverse File Match
    SSA Social Security Administration
    SSA_ORS Social Security Administration Online Reporting System
    SSN Social Security Number
    STARS Scheme Tracking and Referral System
    TAC Taxpayer Assistance Center
    TAR Technical Assistance Request
    TAS Taxpayer Advocate Service
    TC Transaction Code
    TCIS Treasury Check Information System
    TE Tax Examiner
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number
    TOP Treasury Offset Program
    TP Taxpayer
    TPP Taxpayer Protection Program
    TT Toll-Free Tax Technicians
    UC Unit Control Clerk
    UCC Uniform Commercial Code
    URC Unpostable Resolution Code
    UP Unpostable
    UTV Unable to Verify
    WI Wage and Investment
    WMS Workload Management System
    WOW Wage and Withholding Only
    XSF Excess Collection File
25.25.1.1.6 (11-02-2017)

Related Resources

  1. The related resources listed below may be utilized for account research and issue resolution. These related resources may be accessed through the IRS Intranet-Servicewide Electronic Research Program (SERP) site.

    • IRM 25.25, Revenue Protection

    • IRM 25.23, Identity Protection and Victim Assistance

    • IRM 21, Customer Account Services

    • IRM 2, Information Technology

    • IRM 3, Submission Processing

  2. IDRS restricted access accounts are accounts where a user must request special permissions to access the account through IDRS. Follow IRM 21.2.1.3.2, Authorized IDRS Access.

    Exception:

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

25.25.1.2 (06-18-2018)

Business Master File Identity Check (BMFIC) Database

  1. Business Master File Identity Check (BMFIC) is a web application used to track and monitor cases that have been marked fraudulent, used to track letters, responses, calls, research, and determinations of case legitimacy. BMFIC is a combination of Entity Fabrication (EF) and Business Master File (BMF) Identity Theft (IDT) programs. EF tracks potential fraud on made up EINs that do not exist. BMF IDT tracks fraud on EINs that are tied to an existing legitimate business. BMFIC is utilized to ensure a record is made of all pertinent actions taken on accounts.

  2. The BMFIC infrastructure includes:

    • Dashboard – Snapshot of inventory (Oldest Aged Cases, Latest Activity, My Cases) and Case Status Summary.

    • Cases – View, add, edit cases and record actions taken on cases.

    • Import – Based on user permissions, import initial case inventory, update case actions in bulk.

    • Reports - Based on user permissions, view BMFIC reports consisting of correspondence information, time tracking, and undeliverable casework.

    • Settings - Based on user permissions, manage drop down values and possibly letter codes.

    • Case Search – Search for cases using EIN, Business Name, or Employee SEID.

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

25.25.1.3 (06-18-2018)

RICS IVO BMF IDT Procedures

  1. RICS BMF IDT program will follow the guidance provided in IRM 25.23.9, BMF Identity Theft Processing. These procedures are intended to provide supplemental guidance for RICS TE’s specific actions.

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

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

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

25.25.1.3.1 (06-18-2018)

Establishing Case

  1. Once Letter 5263C or Letter 6042C is sent to the taxpayer, IDRS controls are opened on the specific MFT and tax period to alert other areas of the possible identity theft.

    The control base contains the following:

    1. Activity: "POTENTIDT"

    2. RCVD-DT: Date the letter was sent

    3. Assign-To: "1486988888"

    4. Category: "TPPI"

    Note:

    As of June 2018, Letter 6042C will be used replacing Letter 5263C.

  2. Any correspondence or undeliverable received in response to the Letter 5263C or Letter 6042C will be stamped received and should be treated as follows:

    If And Then
    fax correspondence is received in response to Letter 5263C/6042C there is an open control to 1486988888, FRP/BMF IDT IDRS employee number or no control open

    • Open/Update control to:

      • Activity: "FXMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY" .

      • RCVD-DT: Date letter was sent

      • Assign-To: Applicable BMF IDT Unit IDRS Number

      • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database & save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Fax"

      • Response from: Owner (i.e. XREF) or Business
    paper correspondence is received in response to Letter 5263C/6042C there is an open control to 1486988888, FRP/BMF IDT IDRS employee number or no control open

    • Open/Update control to:

      • Activity: "CRMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY" .

      • RCVD-DT: Date letter was sent

      • Assign-To: Applicable BMF IDT Unit IDRS Number

      • Category: "TPPI"

      Note:

      Only open a new control if there is no existing open control to update or control was closed previously.

    • Update/Add correspondence in the BMFIC database & save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: Select the appropriate correspondence type (i.e. Letter or Mail)

      • Response from: Owner (i.e. XREF) or Business
    undeliverable correspondence is received in response to Letter 5263C/6042C there is an open control to 1486988888, FRP/BMF IDT IDRS employee number or no control open

    • Update control to:

      • Activity: "UDMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY" .

      • RCVD-DT: Date letter was sent

      • Assign-To: Applicable BMF IDT Unit IDRS Number

      • Category: "TPPI"

    • Update/Add correspondence in the BMFIC database & save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Undeliverable"

      • Response from: Owner (i.e. XREF) or Business

  3. Correspondence or referrals received from another area (e.g. 4442 or ATAO) should be updated/added in the BMFIC database and worked following normal case processing procedures.

  4. Once IDRS controls and BMFIC are updated to reflect the receipt of the correspondence, assign the correspondence to a BMF IDT Technician for review as follows:

    If Then
    IDRS control shows the 1486988888 number or generic BMF IDT Units IDRS number

    • Reassign the IDRS control to the BMF IDT Technicians number.

    • Update the BMFIC database, and assign case to the BMF IDT Technicians SEID/Name

    • Route the correspondence to the technician.
    IDRS control show a BMF IDT Technicians IDRS number

    • Update the BMFIC database, and assign case to the BMF IDT Technicians SEID/Name

    • Route correspondence to the technician
    IDRS control shows a FRP Technicians IDRS number but not a BMF IDT Technician

    • Reassign IDRS control and existing case to a BMF IDT Technician’s number

    • Update the BMFIC database, and assign case to the BMF IDT Technicians SEID/Name

    • Route correspondence to the technician.
25.25.1.3.2 (08-23-2018)

Case Processing

  1. It is essential to complete all account research prior to taking any account actions. Use IRM 25.23.9.4, BMF Identity Theft Research (inquiry received via paper or phones) and IRM 25.23.9-7, BMF Identity Theft Research Requirement, as a research guide.

  2. Document the findings on AMS and in BMFIC that support the suspected ID theft claim. Refer to IRM 25.23.9, BMF Identity Theft Processing for guidance on conducting necessary research and determining if the entity is legitimate.

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    1. ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  4. Any forms attached to the correspondence will be processed using established procedures. Refer to IRM 25.25.1.6, Routing/Referrals, for additional information.

  5. If there are other tax modules on the account with an open BMF IDT control and you made a determination on your case, resolve all other cases as applicable based on your determination.

    1. Complete case processing for each tax module using the procedures in the following sections.

    2. If another tax module is assigned to another BMF IDT technician, contact that technician to coordinate proper case closing actions.

  6. A return or correspondence received in response to another notice can be used in a case determination if the response and account research provides sufficient information to validate the suspended returns legitimacy. For example, a return received in response to a CP 080 notice. If you cannot validate the suspended return without additional information from the taxpayer, refer to IRM 25.25.1.3.2.3, Reissue Letter Request, and follow procedures for reissuing a letter to obtain additional information for case processing. Ensure to file any response information used in case determination using existing procedures.

25.25.1.3.2.1 (06-18-2018)
Returns Processed Prior to January 2017

  1. These procedures apply to responses for BMF IDT returns selected in processing year 2016 or prior or the BMF IDT return has posted to the account.

  2. Complete all necessary account research prior to taking any account actions. Use IRM 25.23.9.4, BMF Identity Theft Research (inquiry received via paper or phones) and IRM 25.23.9-7, BMF Identity Theft Research Requirement, as a research guide.

  3. If a return was selected in processing year 2016, the return was allowed to post but any refund was held with a -R freeze. Use the following table to process these cases:

    If And Then
    1
    Response confirms IDT    		 TC 150 DLN matches the DLN of the selected BMF IDT return

    • Complete the adjustment to back out the return, complete all other applicable account actions. See IRM 25.23.9.10 ,Account Actions for additional information.

      • Ensure adjustment is input as source document (SD), attach response to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures to associate response to the TC 150

    • Update and close IDRS control with activity: "IDTCONFRMD"

    • Input TC 971 AC 522. Follow IRM 25.23.9.6.3, Closing BMF Identity Theft Issues -TC 971 AC 522 CLSIDT, for proper input.

    • Update Correspondence section in BMFIC database as applicable and save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "IDT – Confirmed"

      • Adjustment Input: Select date adjustment was input

      • Select any other applicable items
    2
    Response indicates no IDT involvement    		 Return meets FRP criteria

    • Pull TC 150 return (ESTAB for paper, EUP print for electronic)

    • Send return and response correspondence received to FRP

    • Update and close IDRS control with activity: "NOIDTFRP"

    • Update Correspondence section in BMFIC database as applicable & save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "Not IDT – Friv"

      • Select any other applicable items
    3
    Response indicates no IDT involvement    		 Return has no frivolous or questionable items

    • Update and close IDRS control activity with "NOIDT"

    • Input TC 290 for .00 to release freeze. Ensure adjustment is input as source document (SD), attach response to a screen print of transmitted CC REQ54 and send to Files per local closed case procedures to associate response to the TC 150. Refer to IRM 25.25.1.3.3.1, Filing Responses, for additional information on associating correspondence.

    • Update Correspondence section in BMFIC database as applicable & save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "Not IDT"

      • Select checkbox next to Refund Released

      • Select any other applicable items
    4
    Response is received or the taxpayer did not respond to the request for supporting documentation.    		 the posted TC 150 DLN matches the DLN of the selected BMF IDT return And an account lock freeze code is present (i.e. Z freeze)

    • Contact CI requesting permission to complete adjustment if IDT confirmed or no reply case
      If permission is granted:

      • Complete the adjustment to back out the return, complete all other applicable account actions. See IRM 25.23.9.10 ,Account Actions for additional information.

        • Ensure adjustment is input as source document (SD), attach response to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures to associate response to the TC 150

    • Update and close IDRS control with applicable activity

    • If case is IDT confirmed - Input TC 971 AC 522. Follow IRM 25.23.9.6.3, Closing BMF Identity Theft Issues -TC 971 AC 522 CLSIDT, for proper input.

    • In BMFIC database, Adjustment Input: Select date adjustment was input


    If permission is not granted:

    • Update and close IDRS control with activity: "Dflt-CI"

    • In BMFIC database, include in your closing comments no adjustment was input and document CI’s involvement

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: Use applicable action based on case and CI guidance

      • Include in your closing comments CI’s involvement

      • Select any other applicable items
    5
    The taxpayer did not respond to the request for supporting documentation    		 Research shows the DLN for the posted return on IDRS does NOT match the DLN of the return selected BMF IDT return OR There is no posted TC 150 on the account.

    • Update and close IDRS control with "NOIDTRTPSD"

    • Reverse the 971/522 if applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – No Reply"

      • Select any other applicable items
    6
    The taxpayer did not respond to the request for supporting documentation    		 Research indicates no scenarios that would indicate BMF IDT or prevent closure

    • Complete the adjustment to back out the return, complete all other applicable account actions. See IRM 25.23.9.10 ,Account Actions for additional information.

      • Ensure adjustment is input as source document (SD), attach response to a screen print of the transmitted CC REQ54 and send to Files per local closed case procedures to associate response to the TC 150

    • Update and close IDRS control with activity:" IDT-DFLT"

    • Reverse the 971/522 if applicable. See IRM 25.23.9-5, Reversing BMF Identity Theft Indicators - TC 972 AC 522, for reversal procedures.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – No Reply"

      • Select any other applicable items
25.25.1.3.2.2 (08-23-2018)
Returns Processed After January 2017

  1. These procedures apply to responses for BMF IDT returns selected in processing year 2017 or later.

  2. Complete all necessary account research prior to taking any account actions. Use IRM 25.23.9.4, BMF Identity Theft Research (inquiry received via paper or phones) and IRM 25.23.9-7, BMF Identity Theft Research Requirement, as a research guide.

  3. If a return was selected in processing year 2017 or later, the return will be suspended instead of being allowed to post. When a return is selected, a TC 971 AC 711 is posted to the account. Posting of TC 971 AC 711 will cause the return to post as a TC 973 and it will remain suspended until the taxpayer validates the return.

  4. The return posting as the TC 973 will be suspended for a period up to one year from posting date. If the return has not been validated within that year, it will be deleted.

    Note:

    One-year suspension period is 365 days from posted TC 973 Julian Date.

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

  6. Use the following table to process these cases:

    If And Then
    1
    the response confirms IDT    		 there is:

    • No posted TC 150

    • A posted TC 973

    • A posted TC 971 AC 711

    • Input TC 971 AC 522. Follow IRM 25.23.9.6.3, BMF Identity Theft Issues - TC 971 AC 522 CLSIDT.

    • Update and close IDRS control with activity: "IDTCONFRMD"

    • Associate the correspondence to the posted TC 973. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence.

    • Update Correspondence section in BMFIC database as applicable and save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "IDT – Confirmed"

      • Select any other applicable items
    2
    the response indicates no IDT involvement    		 the return meets FRP criteria AND there is:

    • No posted TC 150

    • A posted TC 973

    • A posted TC 971 AC 711

    • Pull TC 973 return (ESTAB for paper, EUP print for electronic)

    • Send return and response correspondence received to FRP.

    • Update and close IDRS control with "NOIDTFRP"


    Only 1 posted TC 973 and TC 971 AC 711:

    • Input TC 971 AC 713 using the DLN of the posted TC 973 . Refer to IRM 25.25.1.3.3.3 , Input of TC 971 AC 712 or 971 AC 713, for proper input.


    Multiple posted TC 973s and TC 971 AC 711s:

    • Review CC TRDBV to determine which return you need to post (DLN of return deemed "good" ).

      • Input the TC 971 AC 713 using the DLN of the TC 973 you selected for posting. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input.

        Note:

        If the return you need to post has a TC 973 posting date greater than 1 year old you need to secure the return and send it back through processing. The one year TC 973 suspension period is 365 days from the posted TC 973 Julian Date. Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns.

    • Associate the correspondence to the return (REVERSAL-DLN you input in the TC 971 AC 713). Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence.

    • Update Correspondence section in BMFIC database as applicable and save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "NOT IDT – FRIV"

      • Select any other applicable items
    3
    Response indicates no IDT involvement    		 Return has no frivolous or questionable items AND there is:

    • No posted TC 150

    • A posted TC 973

    • A posted TC 971 AC 711

    • Update and close IDRS control with "NOIDT"


    Only 1 posted TC 973 and TC 971 AC 711:

    • Input TC 971 AC 712 using the DLN of the posted TC 973. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input.


    Multiple posted TC 973s and TC 971 AC 711s:

    • Review CC TRDBV to determine which return you need to post (DLN of return deemed "good" ).

      • Input the TC 971 AC 712 using the DLN of the TC 973 you selected for posting. Refer to IRM 25.25.1.3.3.3, Input of TC 971 AC 712 or 971 AC 713, for proper input.

        Note:

        If the return you need to post has a TC 973 posting date greater than 1 year old you need to secure the return and send it back through processing. The one year TC 973 suspension period is 365 days from the posted TC 973 Julian Date. Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns.

    • Associate the correspondence to the return (REVERSAL-DLN you input in the TC 971 AC 712). Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence.

    • Update Correspondence section in BMFIC database as applicable and save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "NOT IDT –"

      • Select any other applicable items
    4
    Response is received or taxpayer did not respond to the request for supporting documentation    		 Account lock freeze code present (i.e. Z freeze) and there is:

    • No posted TC 150

    • A posted TC 973

    • A posted TC 971 AC 711

    • Contact CI requesting permission to complete case actions based on your preliminary case determination.
      If permission is granted:

      • If case is not IDT - Input TC 971 AC 712 or 713 as applicable using existing procedures in this IRM

      • Update and close IDRS control with applicable activity

      • If case is IDT confirmed – Input TC 971 AC 522. Follow IRM 25.23.9.6.3, Closing BMF Identity Theft Issues -TC 971 AC 522 CLSIDT, for proper input.

      • Associate correspondence as applicable. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence.


      If permission is not granted:

    • Update and close IDRS control with applicable activity

    • Associate correspondence as applicable. Refer to IRM 25.25.1.3.3.1, Filing Responses, for guidance on properly associating correspondence.

    • Update Correspondence section in BMFIC database as applicable and save:

      • Date of Correspondence

      • Correspondence Type

      • Response from: Owner (i.e. XREF) or Business

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: Use applicable action based on case and CI guidance

      • Include in your closing comments CI’s involvement

      • Select any other applicable items

  7. When a return is identified as a potential IDT case, RIO issues Letter 5263C or Letter 6042C and suspend their case for 45 days. If the taxpayer does not respond to the request for supporting documentation, applicable RIO personnel will close the case as a no reply case. The IDRS control base will be closed with activity: "NORPLY" and BMFIC database updated to indicate no reply received. The return will not be processed without proper validation.

25.25.1.3.2.3 (06-18-2018)
Reissue Letter Request

  1. RICS receives requests to reissue Letter 5263C or 6042C when the taxpayer states they did not receive a letter. Requests can be received over the phone or in writing. Other areas will send a Form 4442 referral to RICS to fulfill these requests. These requests should be handled as follows:

    If And Then
    TC 973 is on the tax module you can validate return without additional information from the taxpayer

    • Do not reissue letter

    • Work case using procedures outlined in IRM 25.25.1.3.2, Case Processing
    TC 973 is on the tax module You cannot validate return without additional information from the taxpayer

    • Reissue letter

    • Update IDRS control activity: "LTRREISSU"

    • Edit appropriate correspondence record in BMFIC database Correspondence section and save:

      • Select checkbox next to Letter Reissued
25.25.1.3.3 (06-18-2018)

Closing Actions

  1. Purpose of this section is to provide additional guidance for filing, reprocessing, and specific closing actions relating to RICS IVO BMF IDT casework.

25.25.1.3.3.1 (08-23-2018)
Filing Responses

  1. RIO must file/associate Letter 5263C or 6042C responses received that were used in BMF IDT case determinations.

  2. Information (e.g. loose forms, schedules, and correspondence) cannot be attached to an e-file or mag-tape return. Refer to IRM 3.13.2.1.12, Associating Documents to an E-Filed Return, for additional information.

    Note:

    To identify an e-file or mag-tape DLN refer to Document 6209, Section 4.3, Campus and File Location Codes

    .

  3. For cases with no TC 973 or TC 150 posted, follow procedures in IRM 3.5.61.21.10(2), Identity Theft Returns - Alpha Files, to send documentation to alpha files.

  4. For cases with a TC 973 or TC 150, refer to the following table:

    If And Then
    1
    TC 150 return was filed by paper    		 you need to attach documentation to the return

    • Input TC 290 as a source document (SD) adjustment, attach response to a screen print of transmitted CC REQ54 and send to Files per local closed case procedures.
    2
    TC 973 return was filed by paper    		 No TC 971 712 or 713 pending (case is IDT)

    • File the documentation using Form 9856, Attachment Alert to Document Retention (purple barney) and attach response correspondence to the controlling DLN (TC 973 DLN)

      Note:

      If multiple TC 973s, use the DLN of the oldest posted TC 973.
    3
    TC 973 return was filed by paper    		 TC 971 712 or 713 is pending (input for not IDT case)

    • Input TC 290 .00 with post delay of 4 cycles as a source document (SD) adjustment, attach response to a screen print of transmitted CC REQ54 and send to Files per local closed case procedures.
    4
    TC 150 return was filed electronically    		 you need to attach documentation to the return

    • File the documentation using TC 290 with appropriate non-refile blocking series and a post delay of 4 cycles.

      Note:

      DO NOT use an attachment or association form.
    5
    TC 973 return was filed electronically    		 No TC 971 712 or 713 pending (case is IDT)

    • Follow alpha procedures to send documentation to files. See IRM 3.5.61.21.10(2),Identity Theft Returns - Alpha Files.
    6
    TC 973 return was filed electronically    		 TC 971 712 or 713 is pending (input for not IDT case)

    • File the documentation using TC 290 with appropriate blocking series and a post delay of 4 cycles.

      Note:

      DO NOT use an attachment or association form.
25.25.1.3.3.2 (06-18-2018)
Reprocessing Returns

  1. If a TC 971 AC 711 has posted but no TC 973 or TC 150 posted, or TC 973 has been deleted from the suspense file because it has been more than one year since TC 973 posted date and you need return posted, the return must be secured and sent to be reprocessed.

    Note:

    One-year suspension period is 365 days from posted TC 973 Julian Date.

  2. Prior to sending return to Submission Processing (SP) to be reprocessed, you must reverse the TC 971 AC 711 as applicable, allowing the return to post. See IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper reversal.

  3. Secure return that requires reprocessing:

    1. If return was electronically submitted, print EUP return and have it processed as paper using the original received date.

    2. If return was filed by paper, ESTAB the TC 973 and have it reprocessed using the original received date.

  4. Edit all BMF tax returns in green:

    1. Line through the original DLN so a new DLN will be assigned during processing

    2. Write "Process as Original" on the top of return

    3. Ensure the original received date is stamped or written on return

    4. If the return was "E" coded, circle out the "E" code

  5. Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for additional required actions when sending a return to be reprocessed. Also refer to IRM 21.5.2.4.23.1, Reprocessing Electronic Returns, for additional information.

25.25.1.3.3.3 (08-23-2018)
Input of TC 971 AC 712 or 971 AC 713

  1. TC 971 AC 712 with DLN of the TC 973 that is deemed the good return is applied to allow only the return with that matching DLN to post as the TC 150.

  2. TC 971 AC 713 with DLN of the TC 973 that is deemed the good return is applied to allow only the return with that matching DLN to post as the TC 150 but will freeze any refund with a -R freeze.


  3. Obtain the following information:

    • EIN

    • MFT and Tax Period of the identity theft incident

    • Navigate to CC TXMOD for the selected MFT and Tax Period


    Enter CC REQ77
    CC FRM77 is displayed for the selected MFT and Tax Period
    Enter the TC 971 AC 712 or AC 713

    • TC> Enter 971

    • TC971/151-CD> Enter either 712 or 713 as applicable;

    • TRANS-DT> Leave blank; will auto populate with current date;

    • REVERSAL-DLN> Enter DLN of the TC 973 you need posted as TC 150;

    • REMARKS> Enter "W&I RICS NOT IDT"

    Note:

    If the tax module already contains a TC 971 AC 712 or 713 do NOT input a second code. Only one TC 150 can post to the account. Once the TC 150 posts, input of a second TC 971 AC 712 or 713 will result in an unpostable condition.

25.25.1.3.3.4 (08-23-2018)
Input of TC 972 AC 711

  1. There may be instances when TC 971 AC 711 has posted but no TC 973 or TC 150 posted. For example, a return determined to be unprocessable by SP. Or TC 973 has been deleted from the suspense file. In these instances, it is necessary to reverse the TC 971 AC 711 manually by inputting a TC 972 AC 711.

  2. Only use these procedures to reverse the TC 971 AC 711 when you determined the return is not IDT, TC 971 AC 711 has posted but no TC 973 or TC 150 has posted or TC 973 has been deleted from the suspense file and you need to send return through SP to be reprocessed.



  3. Obtain the following information:

    • EIN

    • MFT and Tax Period of the identity theft incident

    • Navigate to CC TXMOD for the selected MFT and Tax Period


    Enter CC REQ77
    CC FRM77 is displayed for the selected MFT and Tax Period
    Enter the TC 972 AC 711

    • TC> Enter 972

    • TC971/151-CD> Enter 711;

    • TRANS-DT> Leave blank; will auto populate with current date;

    • MISC> Enter DLN of the TC 971 AC 711 you are reversing

    • REMARKS> Enter "W&I RICS NOT IDT"

25.25.1.3.4 (06-18-2018)

Resolving Unpostables

  1. Refer to IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, for information on unpostable conditions and procedures.

  2. Unpostable Code (UPC) 368 most often occurs when a TC 971 AC 712/713 attempts to post and no TC 150 ID Theft record is present in the suspense file. Either the TC 150 already posted, no TC 973 is on the account, or TC 973 posting date is past the one-year suspension timeframe causing it to be deleted from the suspense file. Refer to IRM 3.12.279.164, UPC 368 RC 1 Auto Closed, for additional information. Use the following table to resolve this condition:

    If Then
    1
    TC 150 is posted because another TC 971 AC 712/713 has already posted to the tax module

    • Do not re-input TC 971 AC 712/713

    • Close unpostable control
    2
    No TC 973 on tax module or TC 150 is unpostable

    Note:

    Return was determined to be unprocessable by SP

    • Do not re-input TC 971 AC 712/713

    • Follow procedures in IRM 25.25.1.3.3.1 ,Filing Responses, to send correspondence received to Alpha files.

    • Close unpostable control
    3
    TC 973 posted date is over 1 year old

    Note:

    One-year suspension period is 365 days from posted TC 973 Julian Date

    • Do not re-input TC 971 AC 712/713

    • Input TC 972 AC 711. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input.

    • Follow procedures in IRM 25.25.1.3.3.2, Reprocessing Returns, to secure return and send it back through processing.

    • Close unpostable control
    4
    TC 150 not posted and an unreversed TC 973 and TC 971 AC 711 is on tax module

    • Re-input TC 971 AC 712/713, ensure to use correct DLN in REVERSAL-DLN field of FRM77

    • Close unpostable control

  3. UPC 327 most often occurs when a TC 290 attempts to post to a tax module which did not contain a posted return. Refer to IRM 3.12.279.118, UPC 327 RC 1 TC 150 Not Posted, for additional information. Use the following table to resolve this condition:

    If Then
    1
    TC 150 has now posted

    • Re-input TC 290 as applicable

    • Close unpostable control
    2
    TC 150 is pending to post

    • Wait for TC 150 to post, then re-input TC 290 as applicable

    • Close unpostable control
    3
    TC 150 has not posted

    • Do not re-input TC 290

    • Follow procedures in IRM 25.25.1.3.3.1,, Filing Responses, to send correspondence received to Alpha files.

    • Close unpostable control
25.25.1.4 (06-18-2018)

Undeliverable Responses

  1. Letters 5263C or 6042C that are received as undeliverable should be handled as follows:

    If And Then
    1
    Undeliverable Letter 5263C or 6042C received    		 No yellow USPS forwarding address label provided

    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste.

    • Close IDRS control, if applicable

    • Update/Edit Correspondence section in BMFIC database and save:

      • Include in your case comments the undeliverable letter was destroyed as classified waste.
    2
    Undeliverable Letter 5263C or 6042C received    		 Yellow USPS forwarding address label provides a more current address than address letter was sent to

    Reminder:

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

    • Re-send original letter in a new envelope to more current address provided

    • Update IDRS control activity: "LTRRESENT" , if control is open

    • Update/Edit case in BMFIC database and save:
      If case is closed in BMFIC:

      • Include in your case comments the undeliverable letter was resent to address provided on USPS forwarding label.


    If case is not closed in BMFIC:

    • Update the Aging Date to the date you resent letter in Case Details under Business/Owner section.

      Note:

      This will start the suspense timeframe over, allowing the taxpayer time to response to letter.

      • Include in your case comments the undeliverable letter was resent to address provided on USPS forwarding label.
25.25.1.5 (08-23-2018)

Business Masterfile (BMF) Entity Fabrication (EF) Procedures

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " .

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

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

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

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

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

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

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

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

      Note:

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

  11. Send Letter 5263C responses to be filed:

    Note:

    Information (e.g. loose forms, schedules, and correspondence) cannot be attached to an e-file or mag-tape return. Refer to IRM 3.13.2.1.12, Associating Documents to an E-Filed Return, for additional information. To identify an e-file or mag-tape DLN refer to Document 6209, Section 4.3 , Campus and File Location Codes.

    If And Then
    1
    Letter reply is undeliverable    		   Refer to IRM 25.25.1.4, Undeliverable Responses, for proper handling.
    2
    Letter reply for legitimate business, EIN has filings    		 controlling DLN was filed by paper Use Form 9856, Attachment Alert to Document Retention (purple barney) and attach letter response to the controlling DLN.
    3
    Letter reply for legitimate business, EIN has filings    		 controlling DLN was filed electronically File letter response using TC 290 with appropriate non-refile blocking series and a post delay of 4 cycles.

    Note:

    DO NOT use an attachment or association form.
    4
    Letter reply for legitimate business, EIN has no filings    		 No controlling DLN or return on the account Use Form 3210, Document Transmittal, to send letter response to alpha files. Refer to IRM 3.5.61.21.10(2), Identity Theft Returns - Alpha Files.

  12. If taxpayer did not receive Letter 5263C and the letter needs to be reissued:

    1. Reissue letter

    2. Update IDRS control activity: "LTRREISSU"

    3. Edit appropriate correspondence record in BMFIC database Correspondence section and save. Select checkbox next to "Letter Reissued" .

25.25.1.6 (08-23-2018)

Routing/Referrals

  1. Any forms attached to correspondence Letter 5263C or Letter 6042C responses will be processed using established procedures. For example, an attached Form 8822-B, Change of Address or Responsible Party – Business, would be routed to Entity for processing. Refer to Ogden Campus Mail Routing Guide for additional information.

    Note:

    Form 2848 or Form 8821 received in the campus or discovered attached to correspondence that have not been previously loaded to the CAF file must be promptly faxed to the taxpayer’s campus CAF team. Refer to IRM 21.3.7.1.3 for fax numbers to use.

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

  3. Accounts with an account lock freeze code present (i.e. Z freeze), contact CI using local procedures. Wait for CI guidance before completing case processing actions. Refer to IRM 25.25.1.3.2, Case Processing, for appropriate case processing actions.

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

  5. If an original amended return is received with Letter 5263C or Letter 6042C response and a BMF IDT technician determines there is no IDT involvement, the original return should be posted using existing procedures, refer to IRM 25.25.1.3.2, Case Processing, and then send amended return to AM for processing. If it is a copy of an amended return do not send to AM, just file the copy with your response correspondence received.

25.25.1.7 (06-18-2018)

Voicemail Messages

  1. The phone number listed on Letter 5263C or Letter 6042C provides the taxpayers with an opportunity to leave a voicemail message for an assistor to contact them back.

  2. Any voicemail messages or callback must be tracked in BMFIC database:

    1. Use Calls Tracking section in BMFIC database to capture details of the voicemail and manage callback information.

    2. Refer to IRM 25.25.1.3.2, Case Processing, for additional case processing when working BMF IDT cases

    3. Refer to IRM 25.25.1.5, Entity Fabrication Procedures, for additional case processing when working EF cases.

25.25.1.7.1 (06-18-2018)

Phone Responses

  1. You must address all pertinent taxpayer/caller authentication probes, when necessary. See IRM 21.1.3.2.3,Required Taxpayer Authentication and IRM 21.1.1.7, Communication Skills.

    Reminder:

    If a call is not an account call, do not address taxpayer authentication probes.

  2. When you make outgoing phone calls follow IRM 21.1.3.2.3, Required Taxpayer Authentication, for purposes of identification and to prevent unauthorized disclosures of tax information, you must know with whom you are speaking, complete name and title and the purpose of the call/contact. It may be necessary to ask the caller or visitor if he or she is an individual (IMF) taxpayer (primary or secondary), a business (BMF) taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party.

  3. Perform Required BMF Authentication probes per IRM 21.1.3.2.3 (7).

  4. Request Documentation as per Letter 5263C. Ask the taxpayer to submit the documentation as requested in Letter 5263C under the section titled “Additional Information We Need”.

    • Name of your business

    • Business EIN and any associated business EIN

    • Date you established your business

    • Business address

    • Name of the principal owner and his or her SSN

    • Name of the person who runs the business

    • Number of employees you had for the tax year shown on the letter

    • Type of business: Manufacturing, Sales, Service Provider, Household Employer, Other (Please specify)

    • An officer's name, title, telephone number, and most convenient time for us to call if we need to speak with someone about your organization.

    Reminder:

    Remind the taxpayer they must sign the bottom of the documentation they return to us with the following statement: Under penalties of perjury, I declare to the best of my knowledge and belief that the information above is true, correct, and complete.

  5. Request Documentation as per Letter 6042C. Ask the taxpayer to submit the documentation as requested in Letter 6042C.
    For BMF Tax Returns:

    • Entity's EIN and any associated EINs for the entity, including parent entity EIN

    • Month and Year the EIN was obtained from the IRS

    • Type of entity:
      Sole proprietorship
      Corporation - filing requirements
      Partnership - number of partners
      Other - specify

    • Associated addresses used within last 5 years, if different from current address

    • Name and TIN of the principal owner or responsible party

    • If entity had employees during the tax year shown on the letter.
      If yes, number of information returns filed under the entity's EIN (broken down by Form W2, Form 1099-MISC, and Other- list form)

    • Type of business: Manufacturing, Sales, Service Provider, Other (Please specify)


    For Trust/Estate Tax Returns:

    • Entity's EIN and any associated TINs for the entity, including grantor or decedent TIN

    • Month and Year the EIN was obtained from the IRS

    • Type of entity:
      Trust - provide photocopy of notarized trust
      Estate - provide photocopy of death certificate
      Other - specify

    • Associated addresses used within last 5 years, if different from current address

    • Name and TIN of responsible party

    • If entity had employees during the tax year shown on the letter.
      If yes, number of information returns filed under the entity's EIN (broken down by Form W2, Form 1099-MISC, and Other- list form)

    Reminder:

    Remind the taxpayer they must sign the bottom of the documentation they return to us with the following statement: Under penalties of perjury, I declare to the best of my knowledge and belief that the information above is true, correct, and complete.

25.25.1.7.1.1 (10-04-2017)
No Answer – Answering Machine/Voice Mail Guidelines

  1. Use the following guidelines when leaving messages that contain confidential information on answering machines/voicemail. These guidelines are consistent with prudent business practices and disclosure rules while still providing for good customer service.

  2. Answering machine/voice mail guidelines:

    1. While tax information protected by IRC §6103 generally may not be left on an answering machine or voice mail, there are exceptions. If the employee "reasonably believes" he has reached the taxpayer's correct answering machine or voice mail, it is acceptable to leave the employee’s name, telephone number, any appropriate reference number for the inquiry, the fact that he or she works for the IRS (identifying the function of the calling employee is permissible), and the name of the person who should return the call. Additional information can be left on the recording if the taxpayer has given prior approval to leave such information on voice mail or the answering machine.

    2. "Reasonable belief" is supported by the following:
      The greeting on the answering machine or voice mail refers to the taxpayer being contacted or
      The taxpayer has indicated that this is the telephone number where he or she may be reached directly

    1. The function should document the taxpayer's telephone number, his or her approval to call that number, and the taxpayer's permission for IRS to leave information on the recording.

    2. If the employee does not have a reasonable belief he or she has reached the correct taxpayer, no tax or other confidential information should be disclosed on the message.

  3. When the number reached cannot be positively identified as the taxpayer's and it is otherwise appropriate and practical, it may be preferable to simply ask for a recall from whoever initiated the contact and left the number for the IRS return call. If the call is in response to an earlier taxpayer inquiry or request, a statement can be made that the call is in response to an earlier inquiry/request. The IRS employee may not indicate the nature of the original request/situation nor reveal any specifics about the return call if it involves confidential information.

    Note:

    Normally, it is not appropriate to leave information on the answering machine of the taxpayer's designee because these designees cannot further authorize IRS to disclose the taxpayer's information to anyone else and we cannot be certain who will pick up the message. Per IRC §6103.

25.25.1.7.1.2 (10-04-2017)
Power of Attorney and Third Party Designee

  1. If a Third Party Designee (TPD) calls on behalf of the taxpayer, ask if the taxpayer is present. If so, go through disclosure to verify the taxpayer. If the taxpayer is not present, attempt to validate the TPD. If not validated, then advise TPD to have the taxpayer present or have the taxpayer call back.

  2. If a POA calls on behalf of the taxpayer, TPP can verify taxpayer information and proceed with the call. However, TPP should ask if the taxpayer is present as it is preferable to speak to the taxpayer directly. If not, proceed with the POA.

25.25.1.8 (10-19-2017)

Questionable Form 1041, U.S. Income Tax Return for Estates and Trusts

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Exhibit 25.25.1-1

Business Master File (BMF) IDT Filter Listing

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