25.25.1 Integrity and Verification Operation Business Master File Procedures

Manual Transmittal

September 19, 2019

Purpose

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

Material Changes

(1) Editorial changes and renumbering made throughout the IRM section.

(2) IRM 25.25.1.1.5 added Acronym for DSL, IPU 19U0433 issued 03-29-2019

(3) IRM 25.25.1.3(3) added paragraph for guidance on BMFIC and CCA monitoring, IPU 19U0433 issued 03-29-2019

(4) IRM 25.25.1.3.1(1) revised item 3 to 1481055555 changed note to present tense, IPU 19U0433 issued 03-29-2019

(5) IRM 25.25.1.3.1(2) revised with 5-day time frame to control and edited table scenarios to 1481055555, IPU 19U0433 issued 03-29-2019

(6) IRM 25.25.1.3.1(3) revised with 5-day time frame to control, IPU 19U0433 issued 03-29-2019

(7) IRM 25.25.1.3.1(4) revised table scenarios to 1481055555, IPU 19U0433 issued 03-29-2019

(8) IRM 25.25.1.3.2(1) Clarified program specific research considerations in addition to the 25.23.9 guidance, IPU 19U0643 issued 05-15-2019

(9) IRM 25.25.1.3.2(2) Updated to See IRM 25.25.1.4 for case documentation requirements, IPU 19U0643 issued 05-15-2019

(10) IRM 25.25.1.3.2(2) revised guidance for updates to the BMFIC and AMS, IPU 19U0433 issued 03-29-2019

(11) IRM 25.25.1.3.2(7) removed duplicate IRM wording, IPU 19U0884 issued 07-16-2019

(12) IRM 25.25.1.3.2(7) updated guidance on specific BMF forms, IPU 19U0433 issued 03-29-2019

(13) IRM 25.25.1.3.2(8) updated guidance for conducting Case Processing and Filing Responses, IPU 19U0433 issued 03-29-2019

(14) IRM 25.25.1.3.2.1 revised title of section, clarified process for selected returns when a TC 150 is posted, IPU 19U0433 issued 03-29-2019

(15) IRM 25.25.1.3.2.1(3) Updated table scenarios for FRP referrals, IPU 19U0643 issued 05-15-2019

(16) IRM 25.25.1.3.2.2 revised title of section, clarified process for selected returns if there is no posted TC 150, IPU 19U0433 issued 03-29-2019

(17) IRM 25.25.1.3.2.2(5) Updated table scenarios for FRP referrals, IPU 19U0643 issued 05-15-2019

(18) IRM 25.25.1.3.2.3 revised table scenario for reissued letters, IPU 19U0433 issued 03-29-2019.

(19) IRM 25.25.1.3.2.4 added new section No Response Received to Letter 6042C, IPU 19U0433 issued 03-29-2019

(20) IRM 25.25.1.3.2.5 added new section Cases Requiring Special Handling, IPU 19U0433 issued 03-29-2019

(21) IRM 25.25.1.3.3.1 revised information to outline steps to document correspondence receipts and define when to associate documents, IPU 19U0643 issued 05-15-2019

(22) IRM 25.25.1.3.3.1 revised information for when to send to Alpha files and deleted redundant information from table, IPU 19U0433 issued 03-29-2019

(23) IRM 25.25.1.3.3.2 updated with identifiers and requirements for reprocessing the unposted return, IPU 19U0433 issued 03-29-2019

(24) IRM 25.25.1.3.3.3 clarified which TC 973 to resolve when multiple true duplicates are posted, IPU 19U0433 issued 03-29-2019

(25) IRM 25.25.1.3.3.4 clarified when reversal of TC 971 AC 711 is necessary, IPU 19U0433 issued 03-29-2019

(26) IRM 25.25.1.3.4(2) updated table with Input TC 972 AC 711 if applicable, IPU 19U0433 issued 03-29-2019

(27) IRM 25.25.1.4 moved guidance on Undeliverable responses to 25.25.1.3.2.6, IPU 19U0643 issued 05-15-2019

(28) IRM 25.25.1.4 added new section Letter Response Correspondence Documentation Requirements, IPU 19U0643 issued 05-15-2019

(29) IRM 25.25.1.4 updated to streamline and consolidate undel process, IPU 19U0433 issued 03-29-2019

(30) IRM 25.25.1.4 updated section title and sentence structure, IPU 18U1437 issued 11-07-2018

(31) IRM 25.25.1.5.1 updated IDRS number to 1481400000, IPU 19U0433 issued 03-29-2019

(32) IRM 25.25.1.5 removed paragraphs 5 through 12 and place in new sections, IPU 18U1437 issued 11-07-2018

(33) IRM 25.25.1.5.1 added new section establishing case, IPU 18U1437 issued 11-07-2018

(34) IRM 25.25.1.5.2 added new section case processing, IPU 18U1437 issued 11-07-2018

(35) IRM 25.25.1.5.2.1 added new section Letter 5263C response received, IPU 18U1437 issued 11-07-2018

(36) IRM 25.25.1.5.2.2(1) added the account will be rescreened for legitimacy indicators. If no legitimacy indicators are found Letter 5263C, IPU 19U0884 issued 07-16-2019

(37) IRM 25.25.1.5.2.2(3) removed Change to Call Back IRS for two weeks if Suspicious/Bogus determination is made after research is complete, IPU 19U0884 issued 07-16-2019

(38) IRM 25.25.1.5.2.2 added new section Letter 5263C no response received, IPU 18U1437 issued 11-07-2018

(39) IRM 25.25.1.5.2.2 updated with post reissuance procedures if no response is received, IPU 19U0433 issued 03-29-2019

(40) IRM 25.25.1.5.2.3 updated bullet list to include saving Letter Reissued Date on BMFIC database, IPU 19U0433 issued 03-29-2019

(41) IRM 25.25.1.5.2.3 added new section Re-issue Letter 5263C, IPU 18U1437 issued 11-07-2018

(42) IRM 25.25.1.5.2.4 added new section referral mailbox process, IPU 18U1437 issued 11-07-2018

(43) IRM 25.25.1.5.2.5 added new section undeliverable responses, IPU 18U1437 issued 11-07-2018

(44) IRM 25.25.1.5.2.5 revised to remove outdated procedures, IPU 19U0643 issued 05-15-2019

(45) IRM 25.25.1.5.3 revised information to outline steps to document correspondence receipts and define when to associate documents, IPU 19U0643 issued 05-15-2019

(46) IRM 25.25.1.5.3 added new section closing case files, IPU 18U1437 issued 11-07-2018

(47) IRM 25.25.1.6 updated to include specifics on FRP referrals, IPU 19U0433 issued 03-29-2019

(48) IRM 25.25.1.7.1 updated to address responses with issuance of Letter 3064C in lieu of telephone contact, IPU 19U0433 issued 03-29-2019

(49) IRM 25.25.1.7.1.2(2) changed TPP to you, IPU 19U0433 issued 03-29-2019

(50) IRM 25.25.1.8 removed section that is unnecessary since it was for a scheme that is no longer applicable, IPU 19U0433 issued 03-29-2019

(51) Exhibit 25.25.1-1 modified table to update information for RICS BMF IDT Filters and Descriptions, IPU 19U0433 issued 03-29-2019

(52) Exhibit 25.25.1-2 added new exhibit for Business Master File (BMF) Dynamic Selection Listing, IPU 19U0433 issued 03-29-2019

(53) Exhibit 25.25.1-2 added EF Notes and messages, IPU 18U1437 issued 11-07-2018

(54) Exhibit 25.25.1-3 added EF Referral Contacts, IPU 18U1437 issued 11-07-2018

Effect on Other Documents

IRM 25.25.1 dated 9-19- 2018 (effective 09/25/2018) is superseded. The following IRM Procedural Updates (IPUs) issued from November 7, 2018 to July 16, , 2019 have been incorporated into this IRM: 18U1437, 19U0433 19U0643, and 19U0884.

Audience

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

Effective Date

(10-01-2019)

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 Verification Operation
Wage and Investment Division

Program Scope and Objectives

  1. Purpose and Program Goals: This IRM section provides guidance for Return Integrity Verification Operations (RIVO) employees when screening business master file (BMF) returns for possible identity theft and Entity Fabrication. Business master file (bmf) returns are scored through the Dependent Database (DDb) or through the Return Review Program (RRP) system. These scoring processes identify potential fraud criteria including made up EINs that do not exist or EINs that are tied to an existing legitimate business.

  2. Audience: The procedures in this IRM apply to IVO employees.

  3. Policy Owner: The Return Integrity Verification Program Management (RIVPM) is the policy owner of this program.

  4. Program Owner: Return Integrity Verification Program Management RIVPM is the program office responsible for oversight over this program.

Background

  1. Return Integrity Verification Operation (RIVO) 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

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.

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

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.

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
    DMAS Data Management and Analysis Support
    DOJ Department of Justice
    DSL Dynamic Selection List
    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
    PA Policy and Analysis
    P&A Planning and Analysis
    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
    RIVO Return Integrity Verification Operation
    RIVPM Return Integrity Verification Program Management
    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

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:

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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.

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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.

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  3. BMFIC and CCA reports must be utilized to monitor and manage inventory, ensuring inventory is being prioritized and worked in accordance with established guidelines.

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: "1481055555"

    4. Category: "TPPI"

    Note:

    As of June 2018, Letter 6042C replaced Letter 5263C.

  2. Any correspondence or undeliverable received in response to the Letter 5263C or Letter 6042C will be stamped received and within 5 business days from correspondence received date should be treated as follows:

    If And Then
    fax correspondence is received in response to Letter 5263C/6042C there is an open control to 1481055555, a 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 1481055555, a 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  
    • 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 within 5 business days from receipt 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 1481055555 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
    • Open a new IDRS control 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.

Case Processing

  1. It is essential to complete all account research prior to taking any account actions. Research of the XREF SSN associated with the case's EIN and verification of any answers provided in a letter correspondence received must be completed on all cases. 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.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  2. Document the findings on AMS and in BMFIC that support the case determination made. See IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements , for specific requirements that must be followed when documenting a letter response. Refer to IRM 25.23.9, BMF Identity Theft Processing for guidance on conducting necessary research and determining if the entity is legitimate.

    Note:

    Responses requesting changes to the business entity (e.g., address change, business name change, or responsible party information update) must include Form 8822-B . Route complete responses to Entity for processing. For responses requesting changes and DO NOT contain the completed form, issue Letter 6217C advising the business to file a completed Form 8822-B. DO NOT update the business's entity information.

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

    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 enough 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.

  7. For additional information relating to specific BMF forms refer to:

    1. IRM 21.7.2, Employment and Railroad Tax Returns (e.g., Form 941)

    2. IRM 21.7.3, Unemployment Taxes (e.g., Form 940)

    3. IRM 21.7.4,4 Income and Information Returns Procedures (e.g., Form 1041, Form 1065, and Form 1120 series returns)

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

    Note:

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

Selected Returns - Posted as TC 150
  1. These procedures apply to responses for BMF IDT returns selected where the 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, allowed to post and contains indicators mentioned above, 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 TXMOD screen print of the transmitted adjustment DLN and send to Files per local closed case procedures.

    • 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.

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • 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 OR there is an open IDRS control to a FRP technicians IDRS number

    Note:

    Do not refer to FRP based on Frivolous Filer filters present on DDBMF alone. The return must also meet FRP criteria.

    • Send original response correspondence received to FRP. Specify on router why you believe return meets FRP criteria.

    • Update and reassign BMF IDT IDRS control

      • with Activity: "NOTIDT_FRP"

      • Assign-To: 1486900000

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "Not IDT – Friv"

      • Include in your closing comments why you believe return meets FRP criteria

      • 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 "NOTIDT"

    • Input TC 571 using the date of the TC 570 you are reversing in the transaction date field to reverse our indicator and release freeze when applicable. See exception below.

      Exception:

      If AIMS status 10 or higher is present on the account (i.e. -L Freeze) and there is a credit on the account or if another area has a freeze/case hold on the account that would be erroneously released by your input, DO NOT input any TC that will release the credits from the account.

    • Refer to IRM 25.25.1.3.3.1, Filing Responses, for additional information on filing correspondence.

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "Not IDT"

      • Select any other applicable items

    4
    Response is received or the taxpayer did not respond to Letter 5263C/6042C
    TC 150 DLN matches the DLN of the selected BMF IDT return And an account lock freeze code is present on ANY tax module (i.e. Z freeze)
    • Contact CI liaison and request permission to complete case actions based on your preliminary case determination.
      If permission is granted:

      • Proceed with processing, closing, and filing your case. Follow existing procedures outlined within this table based on the case determination to ensure all necessary actions are taken.


    If permission is not granted:
    • Update and close IDRS control with activity: "TO_CI"

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: CI Controlled

      • Include in your closing comments no adjustment was input and document CI’s involvement

      • Select any other applicable items

    5
    The taxpayer did not respond to Letter 5263C/6042C
    Research indicates return is not BMF IDT
    • Update and close IDRS control with "NR-NOTIDT"

    • Input TC 571 using the date of the TC 570 you are reversing in the transaction date field to reverse our indicator and release freeze when applicable.

      Exception:

      If AIMS status 10 or higher is present on the account (i.e. -L Freeze) and there is a credit on the account or if another area has a freeze/case hold on the account that would be erroneously released by your TC input, DO NOT input any TC that will release the credits from the account.

    • Reverse the TC 971 AC 522 when 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: "Not IDT"

      • Select any other applicable items

    6
    The taxpayer did not respond to Letter 5263C/6042C
    After researching account, unable to determine return is not BMF IDT
    • 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.

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

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

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT – No Reply"

      • Adjustment Input: Select date adjustment was input

      • Select any other applicable items

Selected Returns - Not Posted as TC 150
  1. These procedures apply to responses for BMF IDT returns selected where the BMF IDT return has not 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. These selected returns are suspended instead of being allowed to post. A TC 971 AC 711 is posted to the account causing 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. Use the following table to process these cases:

    If And Then
    1
    Response confirms IDT
    there is:
    • No posted TC 150

    • 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"

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database & save:

      • Closure Date

      • Closing Action: "IDT – Confirmed"

      • Select any other applicable items

    2
    Response indicates no IDT involvement
    Return meets FRP criteria OR there is an open IDRS control to a FRP technicians IDRS number AND there is:
    • No posted TC 150

    • A posted TC 971 AC 711

    Note:

    Do not refer to FRP based on Frivolous Filer filters present on DDBMF alone. The return must also meet FRP criteria.

    • Send original response correspondence received to FRP. Specify on router why you believe return meets FRP criteria.

    • Update and reassign BMF IDT IDRS control:

      • with Activity:"NOTIDT_FRP"

      • Assign-To: 1486900000


    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.

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "Not IDT- Friv"

      • Include in your closing comments why you believe return meets FRP criteria.

      • 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 971 AC 711

    • Update and close IDRS control with "NOTIDT"


    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.

      No TC 973 posted but TC 971 AC 711 posted:

      • If return is secured (TC 599 posted in same cycle as TC 971 AC 711) or return is unpostable, monitor account pending posting of TC 973 for 6 weeks.

      • If no posted TC 973 after 6 weeks, input TC 972 AC 711. Refer to IRM 25.25.1.3.3.4, Input of TC 972 AC 711, for proper input.

    • Refer to IRM 25.25.1.3.3.1, Filing Responsesfor additional information on filing correspondence.

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • 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 Letter 5263C/6042C
    Account lock freeze code present on ANY tax module (i.e. Z freeze) and there is:
    • No posted TC 150

    • A posted TC 971 AC 711

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

      • Proceed with processing, closing, and filing your case. Follow existing procedures outlined within this table based on the case determination to ensure all necessary actions are taken.

      If permission is not granted:

    • Update and close IDRS control with activity: TO_CI

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

    • Ensure Correspondence section is updated as applicable based on response received and save.

    • Update Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: CI Controlled

      • Include in your closing comments CI’s involvement

      • Select any other applicable items

    5 The taxpayer did not respond to Letter 5263C/6042C Research indicates return is not BMF IDT
    • Update and close IDRS control with "NR-NOTIDT"

    • Input TC 971 AC 712 using the DLN of the posted TC 973 you selected for posting (DLN of return deemed "good" ). 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.

    • Reverse the TC 971 AC 522 when 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: "Not IDT"

      • Select any other applicable items

    6 The taxpayer did not respond to Letter 5263C/6042C After researching account, unable to determine return is not BMF IDT
    • Update and close IDRS control with "IDT-DFLT"

    • 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 Closing Actions section in BMFIC database and save:

      • Closure Date

      • Closing Action: "IDT - No Reply"

      • Select any other applicable items

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"

    • Enter date the letter was reissued in the "Letter Reissued Date" field in BMFIC database, under Business / Owner section and save.

No Response Received to Letter 6042C
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    BMFIC report data will be used to assist in identifying cases requiring letter re-issuance.

  2. If the taxpayer does not respond to either the initial or reissued Letter 6042C requests for additional information, research may be conducted on certain cases to determine validity of the return.

  3. If unable to determine validity of return without a response from the taxpayer, the case will be closed as a no reply case, which includes:

    1. Closing open IDRS BMF IDT control bases

    2. Taking applicable account actions

    3. Updating/closing case in the BMFIC database

  4. Returns selected for RICS review that have posted as TC 150 will be backed out. Refer to IRM 25.25.1.3.2.1, Selected Returns - Posted as TC 150 , for procedures to follow.

  5. Returns selected for RICS review that have posted with a TC 971 AC 711 will not be processed without proper validation. Refer to IRM 25.25.1.3.2.2, Selected Returns - Not Posted as TC 150, for procedures to follow.

Cases Requiring Special Handling
  1. There are instances where cases require special or expedited handling. Guidance is provided by Headquarters (HQ) for handling those cases.

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

  3. Utilize BMFIC reports to assist in properly identifying those cases requiring expeditious handling.

Business Master File(BMF) Identity Theft (IDT)Undeliverable Responses
  1. Letters 5263C or 6042C that are received as undeliverable should be handled as follows:

    If   Then

    Undeliverable Letter 5263C or 6042C received
     
    • Destroy letter as classified waste, per IRM 21.5.1.4.10, Classified Waste.

      Note:

      RIO HQ staff will periodically pull a BMFIC report for undeliverable receipts recorded and update CC ENMOD with an undeliverable history

         

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.

Filing Responses
  1. When a response to either Letter 5263C or 6042C is received, the correspondence and associated documents must be filed using procedures outlined in this IRM.

    • If the final case determination is not IDT and the letter response correspondence and associated documents received are documented fully in both BMFIC and AMS, the letter response correspondence can be destroyed as classified waste. Refer to IRM 21.5.1.4.10, Classified Waste, for additional information.

      Caution:

      Prior to destroying documentation as classified waste, see IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for specific documentation requirements.

    • If the final case determination is anything other than not IDT, the letter response correspondence and associated documents must be filed using procedures outlined below.

      Note:

      Original documents (e.g., original death certificate) received must be returned to the Business/Taxpayer using Form 3699.

  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. When sending documentation to alpha files via Form 3210:

    • Ensure documentation contains EIN, Entity's Name (e.g., Business, Trust, Estate name), MFT, Tax Period, & received date of correspondence on front page of documentation

    • Form 3210 should contain that same information in the Documentation Identification section

    • In the 'Remarks' section notate: "BMF Identity Theft documentation, store in Alpha Files"

    • Place documentation in alphabetical order by year of receipt (name control, year received) prior to shipping to Files

  4. The BMF IDT technician must write the Entities name control (4 characters from IDRS) on the first page, top right-hand corner of any documentation they need sent to Alpha Files.

  5. For filing documentation that does not meet the criteria outlined above to be destroyed as classified waste, refer to the following table:

    If Then
    1
    TC 150 posted return was filed by paper
    • File the documentation using Form 9856, Attachment Alert to Document Retention , (purple barney) and attach response correspondence to the controlling DLN (TC 150 DLN).

      Exception:

      If you input a TC 290 .00 with HC 3 as SD to change controlling DLN, attached your documentation to a TXMOD screen print of the transmitted adjustment DLN and sent to Files per local closed case procedures.

      Exception:

      DO NOT input a TC 290 to SD case documentation if the overpayment must remain frozen on the account. The TC 290 will reverse the hold code and may issue an erroneous refund. Instead, send case documentation to alpha file.

    2
    TC 973 posted return was filed by paper
    • 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 earliest posted TC 973.

    3
    TC 150 posted return was filed electronically
    • File the documentation using TC 290 .00 with HC 3 as SD and use the appropriate blocking series. Refer to IRM 3.13.2.1.12, Associating Documents to an E-Filed Return, for additional information.

      Note:

      Ensure to change IDRS mode to Ogden Campus prior to TC 290 input .

      Caution:

      DO NOT input a TC 290 to SD case documentation if the overpayment must remain frozen on the account. The TC 290 will reverse the hold code and may issue an erroneous refund. Instead, send case documentation to alpha file.

    4
    TC 973 posted return was filed electronically
    • Use Form 3210, Document Transmittal , to send documentation to alpha files. Refer to IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files.

    5
    There is no posted TC 973 or TC 150
    • Use Form 3210, Document Transmittal, to send documentation to alpha files. Refer to IRM 3.5.61.21.10, Identity Theft Returns - Alpha Files

Reprocessing Returns
  1. If no TC 150 posted, the TC 971 AC 711 and TC 973 posted but the 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.

    Note:

    If a return sent to be reprocessed is selected again by a BMF IDT filter then a TC 971 AC 712/713 can be input to post the reprocessed return. Use the TC 973 DLN of the reprocessed return only if you can clearly determine that return is the reprocessed return and are certain the original received date was indicated on the reprocessed return.

  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. Use "IRS received date" listed on MeF return as original received date.

    2. If return was filed by paper, ESTAB the TC 973 and have it reprocessed using the original received date. Use earliest received date as original received date. See IRM 3.14.2.7.1.2.4, Return Received Date, for more information. Refer to OCSC 0839 ESTAB job aid for more information on document requests.

      Note:

      You may use a copy of the return if available and the return is a true duplicate of the return you need reprocessed. Ensure to edit the return properly for reprocessing.

  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. Write Do Not Correspond for a Signature at bottom of return when reprocessing a return copy

    5. Circle out "Copy" or "Duplicate" if present when reprocessing a return copy

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

  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.

  6. When sending a return to be reprocessed, add an IDRS history item activity of "H,RTN2PROC" to the tax module.

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. If multiple true duplicate returns are received later, ensure you select the earliest received and processable TC 973 DLN that is deemed the good return. This preserves the original return received date from the taxpayer.

  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. If multiple true duplicate returns are received later, ensure you select the earliest received and processable TC 973 DLN that is deemed the good return. This preserves the original return received date from the taxpayer.


  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.

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 is delayed or determined to be unprocessable by SP. Or TC 973 has been deleted from the suspense file. In certain 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, and:

    1. TC 973 has been deleted from the suspense file and you need to send return to be reprocessed

    2. TC 971 AC 711 has posted, you have monitored the account for 6 weeks, but no TC 973 or TC 150 has posted (for example: TC 971 AC 711 and TC 599 posted in same cycle, but no TC 973 has posted. Monitor account for 6 weeks to see if TC 973 posts. If TC 973 posts, you can process your case using normal processing procedures)



  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"

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 time frame 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

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

    • Follow procedures in IRM 25.25.1.3.3.1 ,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

Letter Response Correspondence Documentation Requirements

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

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

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

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

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

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

      Note:

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

      Example:

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

      Note:

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

Business Masterfile (BMF) Entity Fabrication (EF) Procedures

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

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

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

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

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

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

Establishing a Case for BMF Entity Fabrication

  1. Once Letter 5263C is sent to the taxpayer, IDRS controls are opened on the entity account to alert other areas of the possible fabricated entity.
    The control base contains the following:

    1. Activity - "POTENTEF"

    2. RCVD-DT - Date the letter was sent

    3. Assign-To - "1481400000"

    4. Category - "TPPI"

    Note:

    As of June 2018, Letter 5263C will be used for Entity Fabrication only.

  2. Any correspondence or undeliverable received in response to the Letter 5263C will be stamped received and within 5 business days from correspondence received date should be treated as follows:

    If And Then
    1
    fax correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "FXMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • RCVD-DT: Date letter was sent

    • Assign-To: Applicable EF 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 and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Fax"

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

    2
    paper correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "CRMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • RCVD-DT: Date letter was sent

    • Assign-To: Applicable EF 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 and 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

    3
    undeliverable correspondence is received in response to Letter 5263C
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "UDMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • RCVD-DT: Date letter was sent

    • Assign-To: Applicable EF 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 and save. In the Correspondence section:

      • Date of Correspondence

      • Correspondence Type: "Undeliverable"

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

    4
    Referral is received via *W&I EF Referrals mailbox
    there is an open control to 1481400000, an EF IDRS employee number or no control open
    • Open/Update control activity to: "UDMMDDYYYY"

      Note:

      Use the correspondence received date for "MMDDYYYY"

    • RCVD-DT: Date letter was sent

    • Assign-To: Applicable EF 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 and 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 within 5 business days from receipt 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 EF Technician for review as follows:

    If Then
    1
    IDRS control shows the 1481400000 number
    • Reassign the IDRS control to the EF Technicians number.

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

    • Route the correspondence to the technician.

    2
    IDRS control show an EF Technicians IDRS number
    • Update the BMFIC database, and assign case to the EF Technicians SEID/Name

    • Route the correspondence to the technician.

    3
    IDRS control shows a FRP Technicians IDRS number but not an EF Technician
    • Open a new IDRS control to an EF Technician’s number

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

    • Route the correspondence to the technician.

Case Processing for BMF Entity Fabrication

  1. It is essential to complete all account research prior to taking any account actions. To determine if entity is fabricated use IRM 25.23.9.4, BMF Identity Theft Research(Inquiry received via paper or phones), and IRM 25.25.10.13.3, Conducting BMF Compliance Check, as research guides.

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

  3. If there are other open EF controls on the account and you made a determination on your case, resolve all other cases and controls as applicable based on your determination.

    1. Complete case processing for the entity using the procedures in the following sections

    2. If another entity control is assigned to another EF technician, contact that technician to coordinate proper case closing actions.

Letter 5263C Response Received
  1. If Letter 5263C response contains updated Entity information, complete necessary corrections to the Entity module per IRM 3.13.2.9, Correspondence Received.If response is received and taxpayer needs to file a Form 8822-B (entity information update) issue a 6217C letter.

  2. Document the findings on AMS and in the BMFIC database that support the suspected EF claim.

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

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

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

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

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

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

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

    Note:

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

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

  5. If a return is filed after the Letter 5263C was issued and the response indicates IDT is involved, complete Form 4442, Inquiry Referral, to "BMF IDT" . Summarize on the Form 4442 why it is IDT and attach any correspondence received.

No Response Received to Letter 5263C
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  2. If the taxpayer does not respond to either the initial or reissued Letter 5263C requests for additional information, review the account and complete Entity Fabrication research to determine if the Entity appears to be legitimate or fabricated.

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

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

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

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

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

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

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

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

Re-issue Entity Fabrication (EF) Letter
  1. If the taxpayer did not receive Letter 5263C or the taxpayer requests the letter be reissued:

    • Re-issue the Letter 5263C

    • Update IDRS control activity: "LTRREISSU"

    • Update AMS History

    • Enter date the letter was reissued in the "Letter Reissued Date" field in BMFIC database, under Business / Owner section and save.

Entity Fabrication (EF) Referral Mailbox Process
  1. Suspicious EIN's may be elevated to the EF Team for further review through the EF Leads mailbox, "W&I EF Referrals" , see IRM 25.23.9.8.2, Referrals to Return Integrity and Compliance Services (RICS), for additional information for referring leads to the EF Leads mailbox.

  2. If Form 14566, BMF Identity Theft Referral, is attached, research the referred EINs using Command Code (CC) BMFOLE. Locate the Transaction Code (TC) 020 and TC 971 AC 524. Per IRM 25.23.9.8.4, Referrals to Lock the Account, they should already be present. If TCs are not present, return the referral to the originator advising that incomplete referrals are returned to the originator per IRM 25.23.9.8.1, Fabricated EIN Procedures.

  3. Conduct all research including checking other linked entities (cross reference TINs) for necessary actions.

  4. Update the EIN’s Mode of Contact (MOC) to Call Back / IRS for two weeks. Update the calling instructions with the following note: "Reviewed for EF Determination - Suspicious by XXXXXX17 on XX/XX/XXXX."

  5. Open and close case in the BMFIC database appropriately. If the referral was received without the Form 14566, update BMFIC checkboxes based on case determination including "Input TC-971/AC-524" check box if needed.

  6. Send an e-mail response to the originator within 30 days of receipt by returning Form 14566, if attached, via secure e-mail. Advise in the response that the account has been identified as EF or not based on your research.

Entity Fabrication (EF) Undeliverable Responses
  1. Letters 5263C that are received as undeliverable should be handled as follows:

    If And Then
    1
    Undeliverable Letter 5263C received
    Yellow USPS forwarding address label provides a more current address than address letter was sent to

    Reminder:

    Do not update CC ENMOD or make Master File address changes based on any USPS yellow sticker

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

    • Update IDRS control activity: "LTRRESENT"

    • Update AMS History

    • Update/Edit case in BMFIC database and save. Include in your case comments the undeliverable letter was resent to address provided on USPS forwarding label.

    2
    Undeliverable Letter 5263C received
    No yellow USPS forwarding address label provided
    • Conduct all research including checking other linked entities (cross reference TINs) for necessary actions.

    • Update EFDS with proper standardized notes based on case determination. See IRM 25.25.1-2, Entity Fabrication (EF) Notes and Referral Messages.

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

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

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

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

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

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

    • Update AMS with the determination.

    • Close all open IDRS EF control bases.

    • Update/close case in the BMFIC database.

      • Include in your case comments the undeliverable letter was destroyed as classified waste.

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

Closing Case Files for BMF Entity Fabrication

  1. When a response to Letter 5263C is received, the correspondence and associated documents must be filed using procedures outlined in this IRM.

    • If the final case determination is not a fabricated entity or IDT and the letter response correspondence and associated documents received are documented fully in both BMFIC and AMS, the letter response correspondence can be destroyed as classified waste. Refer to IRM 21.5.1.4.10, Classified Waste, for additional information.

      Caution:

      Prior to destroying documentation as classified waste, see IRM 25.25.1.4, Letter Response Correspondence Documentation Requirements, for specific documentation requirements.

    • If the final case determination is a fabricated entity or IDT, the letter response correspondence and associated documents must be filed using procedures outlined below.

      Note:

      Original documents (e.g., original death certificate) received must be returned to the Business/Taxpayer using Form 3699.

    If Then
    1
    Letter reply is undeliverable
    Refer to IRM 25.25.1.5.2.5, Entity Fabrication (EF) Undeliverable Responses, for proper handling.
    2
    Letter reply for business
    Use Form 3210, Document Transmittal, to send letter response to alpha files. Refer to IRM 3.5.61.21.10 Identity Theft Returns - Alpha Files.

Routing/Referrals

  1. Any forms attached to correspondence Letter 5263C or Letter 6042C responses need to be routed to proper area for processing. For example, an attached Form 8822-B, Change of Address or Responsible Party – Business, would be routed to Entity for processing. Refer to your campus’sMail 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 on ANY tax module(i.e. Z freeze), contact CI using local procedures. Wait for CI liaison 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.

Voicemail Messages

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

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

    1. Use Calls Tracking section in BMFIC database to capture details of the voice mail 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.

Phone Responses

  1. BMF IDT technicians are to utilize Letter 6217C in lieu of contacting taxpayers by phone. Use the standardized paragraph language provided by headquarters.

  2. 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.

  3. 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.

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

  5. 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.

  6. 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 W-2, 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 W-2, 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.

No Answer – Answering Machine/Voice Mail Guidelines
  1. Use the following guidelines when leaving messages that contain confidential information on answering machines/voice mail. 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.

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, you can verify taxpayer information and proceed with the call. However, you should ask if the taxpayer is present as it is preferable to speak to the taxpayer directly. If not, proceed with the POA.

Business Master File (BMF) IDT Filter Listing

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

Note:

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

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

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Business Master File (BMF) Dynamic Selection (DSL) Filter Listing

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

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Entity Fabrication (EF) Notes and Referral Messages

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

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

Entity Fabrication (EF) Referral Contacts

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