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3.5.20  Processing Requests for Tax Return/Return Information (Cont. 1) 
Income Verification Express Service (IVES) Requests Processing 
Requests for Transcripts Under IVES  (11-17-2016)
Notification of Processing Adjustments

  1. Respond in writing to all requests for adjustments submitted by participants.

    If... Then...
    The IVES unit rejects a request for an adjustment from a Participant,
    1. Explain the reason for rejection to the Participant.

    2. Provide any back-up documentation necessary to support the rejection.

    The adjustment request is approved, Advise the Participant that:
    1. The request was approved.

    2. The date of the approval.

    3. The approximate date the adjustment should be reflected in their billing.


    Since this correspondence will include SBU or PII data it will need to be faxed or sent by mail to the Participant.  (01-01-2017)
IVES Reconciliation

  1. The IVES coordinators or designated individual(s) are required to perform a 100% reconciliation between the Detail Report information and the completed IVES batches for one day's work, every two weeks.

  2. Each site must provide a reconciliation schedule showing rotating days of the week for each two week period to headquarters by the end of the month preceding the month to be reviewed.

  3. Take the following steps to complete reconciliation:

    1. Review the completed batches of work, comparing information from the Form 4506-T or Form 4506T-EZ against the Detail Reports covering the selected date. (Could be more than one day's Detail Report.)

    2. Make necessary credit/debit adjustments as identified.

    3. Provide information to manager to ensure that disclosure procedures are followed on any unauthorized disclosures. (See IRM

    4. Share feedback with manager and/or employees on any errors identified.

    5. Provide the following information to HQ within ten work days of the scheduled reconciliation date:

      Reconciliation Information to HQ
      Volume reconciled
      Total number of errors identified
      Number of unauthorized disclosures identified which have not been previously identified
      Number of credit adjustments needed
      Number of debit adjustments needed
    6. IVES Requests are received without remittance and should be destroyed 65 calendar days after request is closed.

    7. Documents must be in easily retrievable order to allow for easy dispute resolution.

  4. Provide the details of the correction to the Participant after the reconciliation is completed and any adjustment is made to a Participant's account.  (11-17-2016)
IVES Program Requirements

  1. The IVES processing fee will apply when:

    1. A duplicate request for a return transcript is submitted.

    2. An incomplete request is submitted (i.e., a request that cannot be processed due to missing or incorrect information).

    3. A false or fraudulent request is submitted (i.e., a request that has been altered in someway).


      Do not consider the form altered if the alteration contains the taxpayer's initials.


      Alterations would include information furnished by the participant on line 5 of the Request. Effective November 29, 2010 requests were being rejected if it was apparent that line 5 has been altered in any fashion such as: Writing on Line 5 other than the Participants information, which would indicate overlaying of information already printed on the Form (i.e., numbers or letters that could indicate something was already there, this would be to the left or right of the Participant information and could possibly be above or below the Participant information), or more than one address or name other than the Participants.


      Effective January 1, 2011 the Participants can not utilize a sticker containing their information for Line 5. Line 5 information for the Participant has to be stamped, typed, or handwritten on the Request, if not the Request will be rejected.


      Smudges and dots anywhere on the request, and line breaks are not considered alterations. Please use judgement for alterations.

    4. No record is located.

    5. The Service is otherwise unable to deliver the transcript (e.g., a delegated user’s secure mailbox is full or an incorrect fax number was provided.


    The participant will be responsible for all fees incurred by their delegated users.

  2. The IVES coordinator, Team manager and/or designated Quality Review employee(s) will be responsible for performing quality review for the program following established guidelines.

  3. The review of IVES work will evaluate adherence to program requirements and should involve reviewing new and completed work/batches submitted by Participants and/or prepared by RAIVS clerks. The review includes:

    1. Verifying the number of requests in individual batches.

    2. Ensuring that batches do not contain mixed requests (BMF, IMF).

    3. Confirming that the Participant Number is present on the batch sheet.

    4. Ensuring that all Form 4506-T or Form 4506T-EZ listed on batch cover sheet are present.

    5. Making sure that all years requested are present on a Form 4506-T or Form 4506T-EZ .

    6. Ensuring that IVES batch number is present on batch cover sheet prior to returning the cover sheet to the Participant as confirmation or receipt of work.

    7. Providing feedback to the IVES team on errors that have been caused by employee action. The purpose is to raise awareness about error patterns and to ensure minimum impact on service to the participant.  (01-01-2017)
System Downtime Procedures

  1. When the IVES system (Transcript Delivery System (TDS) or Employee User Portal (EUP)) is down, the following procedures will apply:

    1. Call Help Desk to submit Priority 1 ITAMS ticket (1-866-743-5748, Select Option 2, then Option 2 again).

    2. After the ticket is submitted send an e-mail to the HQ RAIVS analyst and Tammy K. Bird Wallace at Tammy.K.Bird stating the issue, ticket number; and any additional information that is appropriate.

    3. Complete the Downtime log that is part of your weekly IVES Report. Some Sites may have their own Form to fill out.


    If the system continues to experience down time, and the problem is not resolved after two hours, or if there are multiple occasions of shorter periods of down time, contact headquarters via e-mail, at which time a decision will be made to switch to the backup system, which is IDRS.

  2. For purposes of the IVES program, there will be a business day cut-off time of 2:00 p.m., local time. Local time refers to the time zone of the IVES site working the request.  (01-01-2017)
Photocopy and Miscellaneous Requests

  1. This subsection provides procedures for completing photocopy and miscellaneous requests.

  2. Photocopy requests include the following:

    • Copies of tax forms (individual, business, exempt organization, employee plans, etc.)

    • Copies of electronically filed (e-file) returns

    • Copies of "All Attachments" or "Other Documents"

    • Copies of IRS-prepared Substitute For Return (SFR)

    • Copies of requests with ID Theft indicator, follow procedures in IRM, ID Theft Procedures for Photocopy Request.

  3. Miscellaneous requests include the following:

    • Form 4442, Inquiry Referrals, for closed Underreporter or Audit Reconsideration cases

    • Form 8796, Request for Return/Information (Federal/State Tax Exchange Program)

    • Requests under United States Department of Agriculture (USDA) Agreement  (08-09-2016)
Requests for Copies of Tax Forms and Managing Suspense Files

  1. Photocopy/National Archives and Records Administration (NARA) Project is a reimbursable project.

    1. NARA is responsible for Federal Records Centers (FRCs) and charges IRS an established fee to process a "reimbursable copy" request for documents retired to FRC.

    2. The remainder of the photocopy fee is reimbursed to the functions at your campus processing the requests.

  2. If the Form 4506 request is received in your RAIVS location with an original received date of 45 days or older for paper filed returns and 65 days or older for electronically filed returns :

    1. Reject the request.

    2. Initiate the appropriate letter.

    3. Refund the reimbursable photocopy fee.

    4. Send a Return Transcript to the taxpayer.

  3. All requests initiated to secure tax forms from the files area should be initiated as "reimbursable" requests (ESTABDR) unless instructed otherwise.

    1. Maintain suspense files by received date.

    2. Associate incoming responses, research, documents, etc. daily.

    3. Purge suspense files daily.

    4. Hold request open until a response is received from document holding area.

    5. Make at least one attempt to pursue charge-out information.

    6. Address problems with late responses through management channels as needed.

  4. If the request is made on Form 4506, Action 61 Guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, do not apply.

    1. A 30 day interim letter is not required. Form 4506 instructions include notification that it may take 75 calendar days to receive copies.

    2. Provide a status to the requester if the request is not completed within the 75 days stated on Form 4506 .

  5. All options need to be pursued before providing a transcript in lieu of the return, including notifying your manager/analyst.

    if... Then...
    There is no response/no record received from Return Files at 21 days Submit a second request.
    There is no response/no record after an additional 14 days, Initiate a Special Search request using File Location Codes. . IRM, How Requests are Received.
    As of October 1, 2014, If there is no response/no record after 55 days Open a ticket on OS GetServices and follow IRM
    No record received from Return Files at 75 days and
    1. a response has been received from Special Search, and

    2. you have pursued the charge-out information, and

    3. management follow-up

    1. Provide a Return Transcript to the taxpayer.

    2. Refund the photocopy fee with an explanation that the return is not available at this time and you are providing a Return Transcript in lieu of the Return.

    3. The Requester may request it again at a later date.

  6. After 75 day time frame has expired with no response, initiate a manual reimbursement.


    Before initiating a manual refund, check IDRS to ensure original payment posted to the photo fee fund, and did not post to master File.

  7. When requesting documents from the Correspondence Imaging System (CIS) and a document request is for an adjustment document (e.g., Form 1040X), the CIS case must be printed out by the Files Section.

  8. Input the request using CC ESTABDX.

    1. Files personnel will pull the Form 5147, IDRS Transaction Record. This will show the (Correspondence Imaging System (CIS) Case ID # and can also be identified if the "CIS IND" contains a "1" .

    2. The CIS Case ID will be printed in the Remarks section of the Form 5147 .

    3. A CIS document can also be identified on CC ENMOD or CC TXMOD by the CIS IND of "1" and/or a CIS Case ID Number.

  9. Use TDS or CC IRPTR and see IRM, Requests for W-2 Tax Form/Information, to process requests for W-2 information.

  10. Aging criteria are set for different products based upon the average time frames for case closure (See IRM, Timeliness Guidelines for RAIVS Inventory).

  11. Document your case history sheet with your actions such as closed, and notify the requester if there is a delay in processing.


    Partially completed photocopy requests should not be held longer than 31 days before sending to the requester.  (08-09-2016)
PART PAID Procedures

  1. Review tax form requests for remittance amount.

    1. Notate request as PART PAID if insufficient payment for all tax periods requested was not identified during preprocessing .

    2. Reject request (See IRM, Rejecting Requests,

    3. Advise the requester that insufficient remittance was submitted,

    4. Refund payment.  (11-17-2016)
General Guidelines for Tax Form Copy Requests

  1. Generally, different types of returns are destroyed after specific periods of time.


    Returns which would have been destroyed are kept for a longer period of time if a case is open.

    1. Do not assume a return has been destroyed based on its age.

    2. Do not reject a request without first checking IDRS/CFOL to determine if subsequent activity has occurred on taxpayer account.

  2. Maintain good contact with Special Search, National Archives Records Administration (NARA), microfilm units and other functions that service RAIVS function. This is critical to a smooth operation.


    If responses are not received from a servicing function in a reasonable period of time, management should contact the functional area for the status of the request. Do not simply re-input the request.

    If... Then...
    The original DLN has been renumbered and the document is still retrievable, Request the re-file DLN on IDRS using CC IMFOLT, CC BMFOLT, or CC TXMODA.
    Collection Statute Expiration Date (CSED) is later than the current date, Request the return.
    Research reveals the return has been destroyed, Research IDRS/CFOL or CC IMFOLV (see table below).
  3. Separate requests should be entered for each tax period requested.


    Request is for copies of Quarterly BMF Returns and the year is only present, for instance 2011. Then process the request using the last period of the tax year, for instance 12-30-2011. Pay specific attention to dollar amounts as to how many quarters are being requested if only years are listed.


    Files may archive documents a little differently, (i.e., sometimes two inputs are required to retrieve Form 1040EZ if Form W-2 was separated from the documents.) Request a transcript of Form W-2 information through IDRS or TDS (if available) and continue processing request.

    If... And... Then...
    IDRS/CFOL research reveals that the requested tax module was moved to retention register,   Check to see if the Retention Register Module is on-line using the appropriate command code:
    • CC IMFOLR,

    • CC IMFOLT,

    • CC IMFOLV,

    • CC BMFOLR, or


    The DLN can be secured , The return has not been destroyed, Request the return (See Document 12990, Records Management, Records control Schedule for Service Center Operations.


    Review IRM , On-Line Retention Register, for guidelines.

    The return is unavailable through ESTAB, TRPRT, or has been destroyed, It is not a third party request,
    1. Provide the return transcript if available (current and three prior years) or account transcript if older using TDS.

    The return/account information is available, It is a third party request,
    1. Send the return information to the taxpayer.

    2. Notify the taxpayer and the third party appropriately.

    No return information is available through TDS,  
    1. Close case.

    2. Notify the requester.

    Document is not available Return information is available through TDS. Send return information to the requester.
  4. Requesters using Form 4506, Form 4506-T , and Form 4506T-EZ are directed to submit requests to the campus indicated in the instructions (based on the state in which they resided when the return was filed). However, you may receive requests which should have been sent to another campus.

    1. Work the request at your campus.


      IVES requests must be worked at the location at which the participant is assigned.

    2. Do not reject a request with instructions that the requester submit the request to another campus.

    3. Do not transfer requests to another campus for processing unless a specific agreement exists between campuses.

    4. If an agreement does exist and case is transferred, notify the taxpayer his/her case is being transferred.

    5. Refund any photocopy fee deposited by your campus if a return is not found.

  5. Local management can determine if a request should be expedited.

    1. Use ESTAB, Request Code V, (ESTABV) to expedite a request.

    2. Secure supervisory approval.

    3. Keep the expedite request volume to a minimum.

  6. Up to eight tax periods can be requested on Form 4506.

  7. Up to four tax periods can be requested on Form 4506T-EZ and Form 4506-T.

  8. Do not reject a request because more than the allowable number of periods are listed.

  9. If taxpayer requests only page 1 of Form 1040 , provide front and back of Form 1040 .


    When providing copies of tax returns of partnerships, S corporations, trust or estates (Form 1065 , Form 1120S , Form 1041,Form 709, and Form 706 ), attachments, schedules or other listings that include entity information (i.e., name, address, TIN.) of taxpayers other than the filing entity or the requesting party must be removed. For example, a taxpayer requesting a copy of Form 1065 may only obtain a copy of the Form 1065 , Schedule K, and the taxpayer's own Schedule K-1.

  10. If when using the IAT ART Tool and you receive the box that states do not send wage and income documents you will send all information including Form W-2s, because this is part of the actual document that was sent in by the taxpayer.  (01-01-2017)
Requests for Copies of Exempt Organization Returns

  1. An Exempt Organization (EO) or a person from an exempt organization can request a copy of the organization's return which is available for public inspection using Form 4506-A , Request for Public Inspection or Copy of Exempt or Political Organization IRS Form or submitting a written request.


    For BMF signature comparison refer to IRM Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e).

  2. Available Exempt Organizations (EO) forms includes the following:

    • Form 990

    • Form 990-EZ

    • Form 990-PF

    • Form 990-T (filed after August 17, 2006)

    • Form 5227 (filed after December 31, 2006)


    Form 4506-T may be used for requests from the general public.

  3. All EO requests on Form 4506-A , or written requests without payment, are worked by the Ogden Campus. Any request for a copy of an EO return received on a Form 4506-A at a site other than Ogden should forward the request to:

    Ogden IRS Campus

    Mail Stop 6716

    1160 W. 1200 S

    Ogden, UT 85201

  4. All EO requests on Form 4506 or Form 4506-T should be worked in the site it is received.

  5. The instructions for Form 4506-A lists the photocopy fees for the copies requested. Form 4506-A requires payment per page.

  6. Form 4506 should be used if a complete copy of the return (including all attachments) is requested.  (01-01-2017)
Requests for Copies of Employee Plans Own Return

  1. A person from an employee plan requesting a copy of their Form 5500 , Annual Return/Report of Employee Benefit Plan or Form 5500-SF , Short Form Annual Return/Report for Small Employee Benefit Plan, The Department of Labor can only provide copies of the Form 5500 and Form 5500–SF at the following address:

    Department of Labor

    Public Disclosure, Room N-1513

    Pension and Welfare Benefits Administration

    200 Constitution Avenue NW

    Washington, DC 20210-1111

  2. Public Disclosure requests for Employee Plan Form 5500 Series (except for Form 5500-SF should be sent to the Department of Labor at the address in Item (1) above.

  3. Public requests for copies of Form 5500-EZ with a plan year prior to 199912 and after 200901 can be routed to the following address for processing :
    Internal Revenue Service
    1973 North Rulon White Blvd.
    Attn: EP Accounts Mail Stop 6552
    Ogden, UT 84404

  4. If a request is received for Plan Years ending 199912 - 200812, return the request to the filer telling them the Form 5500–EZ for the Plan Period requested is unavailable and we can not provide you with a copy.


    Form 5500–EZ filed between 199912 and 200812 are no longer available. The IRS and/or DOL no longer have access to the Form 5500–EZ images to fill the requests for a copy. Form 5500 is Historical as of 12/10/2009.  (03-25-2016)
Requests for Copies of "All Attachments" or "Other Documents"

  1. Process requests received (except on Form 4442) with statements such as "all attachments" or specifically for "other documents" as follows:

    If ... Then ...
    Request states "all attachments," Process request following normal procedures, providing return and schedules as originally filed.
    Request asks only for documents not part of original return filing, such as Examination reports or Statutory Notice of Deficiency, Research to see if case is open in Examination (TC 420) or Underreporter (TC 922) function.
    The case is open in Examination or Underreporter,
    1. Refund any payment.

    2. Notify function that the taxpayer is asking for a copy of specific documents related to an open case.

    3. Provide the function with a copy of the request.

    4. Notify the taxpayer that the request has been referred to the appropriate function.

    The case is not open in Examination or Underreporter, See IRM , Requests for Closed Underreporter or Audit , Requests for Closed Underreporter or Audit Reconsideration Cases, for processing procedures.
    Request is for a copy of an amended return,
    1. Process as regular photocopy request, using CC ESTABDR for DLN (Document Code 54) of amended return.

    2. Do not reimburse payment.

    Request asks for return and documents not a part of original return filing, and not items mentioned above,
    1. Process request for copy of return.

    2. Advise requester other items must be requested under Freedom of Information Act (FOIA) send an e-mail to .*Disclosure

    Request is only for copies of items requester did not send to IRS, or were not provided a copy during normal processing. (This includes internal IRS documents.)
    1. Reject request. (See IRM, Rejecting Requests)

    2. Reimburse any payment.

    3. Advise requester that request must be submitted under FOIA. Send an e-mail to *Disclosure if questions arise.

  2. The Ogden RAIVS unit processes requests for copies of Form 8038 series and Form 8328 information returns filed by issuers of Tax Exempt bonds. IRM , Tax Exempt Bonds (TEB) Background, provides background/clarification, definitions, MFT codes, document codes, and report numbers.

    1. Make sure the requester is authorized to receive the information. The requester must be an official of the municipality, such as a Director of Taxation. If you are in doubt, send an e-mail to *Disclosure for processing. Based on that advice, process or reject the request.

    2. To obtain the return, use CC TXMOD or BMFOL using TXMODAXX-XXXXXXX MM RRR TTTTTT or BMFOLRXX-XXXXXXX MMTTTTTRRR . X = EIN, M = MFT, R = Report Number, and T = Tax Period.

    3. Returns processed prior to 2001 are identified with a TC 973, with a triple zero (000) Report Number. There may be multiple TC 973 per tax period. Each TC 973 represents a separate return. TC 973 information can be displayed via CC BMFOLT.

    4. Returns processed 2001 and subsequent, are identified with a TC 150. There is only one TC 150 per account.  (08-09-2016)
Current Year Return Copy Requests

  1. Process current year requests by researching IDRS for a pending or posted return.

    If ... And ... Then ...
    Request is for a copy of current year return ONLY, Research reveals current year is not posted, Advise taxpayer to resubmit the request in 30 to 60 days after they have filed their return and refund the money.
    Request is for a copy of current year return only, Research reveals return has been received by IRS (i.e., TC 610, Remittance with Return) but not posted,
    1. Suspend request for two weeks.

    Return is not posted after suspense period,  
    1. Reimburse payment.

    2. Advise taxpayer there is no record of the return and to resubmit their request 30-60 days after they have filed their return.

    3. Close IDRS control.

    Request is for copies of multiple tax periods including current year return, Research reveals current year is not posted,
    1. Process other tax periods on request.

    2. If suspense is required, search current year again after two week suspense period.

    3. Initiate a reimbursable copy request for return.

    4. If still no posting,

      • reimburse payment, and

      • advise taxpayer there is no record of the return and to resubmit their request 30-60 days after they have filed their return.

    5. Close IDRS control.

    Research reveals a return posting,  
    1. Initiate a reimbursable copy request for the return using ESTABDR.  (01-01-2017)
Requests for Copies of Electronically Filed (E-File) Returns

  1. IRS E-FILE returns are currently filed in six centers and can be identified by a unique File Location Code (FLC). The first two digits of the DLN indicate file location code as follows:

    If DLN Begins With... Then Return Filed at...
    16 (14 - Secondary FLC filing season 1998)) Andover
    20 (Formerly 98, which is now obsolete) Austin (International returns, Form 2555 , Form 2555-EZ , Form 8833 , Form 8854 , Form 8891 or Foreign Country address indicator "3" )
    21 (Formerly 66, which is now obsolete) Austin (U.S. Possessions addresses and returns containing U.S. Possession forms)
    30 (32 - Secondary FLC) Philadelphia
    35 and 38 (35 - Secondary FLC for 1998, FLC 55 before 1997) Cincinnati
    70 (79 - Secondary FLC) Kansas City
    76 (75 - Secondary FLC for 1998, FLC 85 before 1997) Austin
    80 (90 - Secondary FLC) Fresno
    93 (92 - Secondary FLC for 1998) Ogden
  2. When a taxpayer files an electronic return, the return consists of electronic data, therefore, no paper form is available through Files. A taxpayer files electronically:

    • Through a preparer E-File, or

    • On-Line (On a personal computer)

  3. Beginning with Tax Year 2007, Electronic Return Originators (ERO) can e-file individual income returns only if the returns are signed electronically using either the Self-Select or the Practitioner Preparer Identification Number (PIN). EROs will no longer use Form 8453 as a signature document, but will use a re-designed Form 8453 , U.S. Individual Income Tax Transmittal for an e-file Return, to transmit supporting paper documents that are required to be submitted by the ERO to the IRS.

  4. Taxpayers who file electronically for TY 2000 - 2006 and subsequent can choose to use the Self-Select Personal Identification Number (PIN) option Form 8453-OL with a signature. No paper form is available through Files.

  5. When working cases where the signature document is required for an electronically filed return, you may research IDRS in one of two ways to determine if you should request a Form 8453 or Form 8453-OL from Files:

    1. Use Command Code TRDBV.

    2. Enter the ACC CODE (access code) associated with the return.

    3. Under the heading ACC CODE, look for the literal JURAT-INFO or SIGNATURE. If either are present, the taxpayer has used the Self-Select Option to sign the return.

    4. Enter the ACC CODE associated with the literal JURAT-INFO or SIGNATURE and the information will be displayed. If this is a joint return, there should be two JURAT screens, one for the primary signature and one for the secondary signature.


      In the case of a joint return, if the primary taxpayer chooses to use a Self-Select PIN option, the secondary taxpayer must also use this option to sign the return.

    5. Identify by Document Code in DLN - (xxxDC-xxxxxxxx-x). For E-FILE of On-Line returns, use FLC code. See Document 6209, IRS Processing Codes and Information, for listing of FLC codes.

  6. For available tax years:

    1. Use CC TRPRT to obtain tax return data.

    2. Use CC TRDBV to request the signature document.

    3. Review CC TRDBV for a PIN.

      If... Then...
      A PIN is identified, There will be no Form 8453 or Form 8453-OL . The PIN is the signature.
      CC TRPRT does not indicate a PIN was used,
      1. Request Form 8453 or Form 8453-OL using CC ESTAB.

      2. Annotate the remarks section of CC ESTAB with "Form 8453, Form 8453-OL only."

  7. If research indicates the tax return is MeF (follow MeF Procedures) an electronic copy of the tax return for the year.

    • On MeF filed returns, the literal "MeF" will show to the left of the DLN.

    • You will need to enter through EUP, Application: MeF IMF Tax Return & Ack Prod or MeF BMF Tax Return & Ack Prod, then research the TIN for the return.

    • You can print the return directly to your local printer from the MeF page.


      When printing a MeF return, be sure to adjust page set-up margins to Right (R)/Left (l) to .25 and Top (T)/Bottom (B) to .25. Otherwise the line amounts will not display on the printed page.  (11-17-2016)
Requests for Copies of Substitute for Return (SFR)

  1. Substitute for Returns (SFR) are documents prepared by IRS in order to process assessments of tax for both IMF and BMF returns.

  2. The documents are usually blank except for words "Substitute for Return" across the top.

  3. On CC TXMOD, the SFR indicator will be marked for both IMF and BMF returns.

    1. Reject the request back to the taxpayer only if there is no indication of Identity Theft on the account or no mismatch of the address or TIN.

    2. Refund any photocopy fee submitted.

    3. Provide a Return Transcript (if available) If return transcript is not available send taxpayer an account transcript.


      Do not send the account transcript if the request is for a third party.

    4. Advise the requester that a request for the copy of the substitute for return must be made under FOIA to
      Disclosure Scanning Operation 93A
      Post Office Box 621506

      Atlanta, Georgia

    5. "Include" information about how to request the copy under FOIA. This information can be obtained by sending an e-mail to *Disclosure for processing.  (01-01-2017)
Follow-Up Procedures for Requesting Original Tax Forms From Return Files

  1. Make every attempt to locate the original tax form requested.


    Only the following campuses have Underreporter functions: Atlanta, Austin, Brookhaven, Fresno, Ogden and Philadelphia.

    If... Then...
    The return is charged out to another function,
    1. Contact the function where the document is charged to secure a copy of the return.

    2. Advise them you are responding to a paid request for a copy of the return.

    3. Ask for an expeditious response.


    Agreements should be negotiated with areas that keep large volumes of returns for extended periods of time.

    The return is charged out to Underreporter Function (check for TC 922 on IDRS),
    1. Contact Underreporter to secure a copy of the return.

    2. If Underreporter indicates the return has been re-filed, initiate another reimbursable copy request.  (08-09-2016)
Review of Photocopied Tax Form

  1. When you receive a copy that you have requested, sending the copy to the requester must take precedence over other work, except for IVES.

    1. Review the documents received for completeness.

    2. Compare the signature(s) on the return or copy against the signature(s) on the request.

      IMF Signature(s) BMF Signature(s)
      Use standard processing procedures. Also, refer to IRM, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e). For authority refer to IRM, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e).


      If the signature comparison is questionable or missing on the records pulled from the return files, and IDRS research shows the "current address" or "address at time of filing" that was submitted on the request matches the "address of record" , then continue working the request.

    3. Make a copy if original document is received.

    4. Ensure all forms and schedules are present.

    5. Expedite follow-up requests for missing items. Mark written requests "Follow-up Documents Missing."

    6. If you think there are documents which cannot be released except under FOIA, send an e-mail to *Disclosure If this is the case, advise requester that these documents must be obtained under FOIA. Include instructions. For information on how to handle an SFR see IRM, Request for Copies of Substitute for Return (SFR)

    7. Stamp first page only "Photocopy," unless the document is an electronic return, and each page already has "TRPRT PRINT DO NOT PROCESS" printed on it.

    If... Then...
    Form W-2 is not attached to the return, Request a transcript of W-2 information through IDRS or TDS (if available) and continue processing request.


    You will not send W-2 information, if while conducting research on IAT and the ID Theft pop-up box indicating not to send W-2s was present.

    Unable to locate a return posted for the requested tax period,
    1. Notify the customer we are unable to locate a return in our files with the information provided and no further action can be taken on the request.

    2. Provide a return transcript, if available. (See IRM, Return Transcript Requests)

    3. Reimburse payment. See (IRM, Reimbursing Prepaid Photocopy Fees)  (01-01-2017)
Certified Copies of Tax Forms

  1. There are two types of certified copies:

    • Informal certification

    • Formal certification

  2. If the taxpayer requests a certified copy, use the informal certification process to fill the request.

  3. Delegation Order 11-5, provides authority to certify Authenticity of Official Documents. Most campuses have delegated authority for "informal certification" to the Operations Manager responsible for RAIVS function.

  4. Prepare informal certified copies as follows:

    1. Prepare copy of return per guidelines in IRM 3.5.20 .

    2. Stamp first page with "certification" stamp bearing the appropriate signature. (All pages of return should be bound together using stapler or similar method, indicating that all pages are included under certification.)

    3. An example of acceptable verbiage for certification is Authentic IRS Reproduction. Per IRC Section 6103(p)(2)(c), this photocopy has same legal status as if it were original.

    4. Deliver informal certified copy of tax forms using IRM 3.5.20 procedures.

    If... Then...
    A certified copy of the return cannot be provided, Send the taxpayer a return transcript, if available, using the informal certification process.
    The return transcript requested is older than the current or three (3) prior years,
    1. Advise the requester that the information is not available.

    The request is to certify a Non-Filing or a Non Record,
    1. Stamp the letter with the informal Certification Stamp.

  5. A Formal Certification, (usually referred to as Blue Ribbon), is not performed by RAIVS.

  6. IRS employees (usually Disclosure or Compliance) identify the need, generate the request through the National Standard Application and process, or send it to the appropriate campus function for processing, (usually Data Conversion Branch).

  7. RAIVS may be asked to retrieve the return from a Federal Records Center.  (01-01-2017)
Prepaid Photocopy Fees

  1. If a copy of a return cannot be provided, RAIVS will:

    • provide a return transcript to the taxpayer, if available, and

    • reimburse the fee to the taxpayer or third party indicated on Form 4506 .


      If the return is received after the refund has been issued to the taxpayer or third party do not send the return. Send the return back to Files.

  2. Accounting for Photocopy fees:

    1. Photocopy fees are not tax payments and should not post to the taxpayer's master file account or be considered for offset to the Treasury Offset Program (TOP).

    2. Payments are detached from Form 4506 by Receipt and Control (R&C) or by RAIVS employees working within the R & C area.

    3. R&C deposits payments into a special Revenue Accounting Control System (RACS) Account 6310, Treasury Account 20X6877.

    4. Receipts and adjustments are reflected on RACS Report 0129.

    5. The net income is recorded in the undispersed Appropriation Account Ledger File Tracking System (FTS) 6653, Account 20X6877.

    6. Once the funds are deposited, Beckley Finance Center transfers the funds into the Internal Revenue Administrative Appropriation Accounts.

    7. If, at any time, the photocopy fee is found erroneously posted to the taxpayer's tax account, prepare Form 2424 , Account Adjustment Voucher, to transfer the credit from the master file to the RACS account. Forward the completed Form 2424 to Accounting.

  3. The R & C employee or the RAIVS employee working within the R & C area will take the following actions:

    1. Notates the money amount on Form 4506 with a green rocker to indicate receipt. (The paper Form 4506 is the record of payment.)

    2. Sends the Form 4506 to RAIVS for processing.

  4. Earnings are recorded in Project 110, Taxpayer Photocopy, on the Automated Financial System (AFS).

  5. There are no reimbursable earnings for expenditures related to requests associated with dishonored checks or in instances when photocopies are provided free of charge. All such expenditures must be absorbed by appropriated funds in the financial plan(s) concerned.

  6. Additional information can be found in IRM 3.17.63 , Redesign Revenue Accounting Control System, and IRM 3.8.44 , Campus Deposit Activity.  (02-03-2016)
Reimbursing Prepaid Photocopy Fees

  1. The following criteria require use of the prepaid photocopy refund process:

    1. Reimburse prepaid photocopy fees when a copy of the return cannot be provided.

    2. Reimburse any overpaid portion of prepaid photocopy fees.

    3. Reimburse prepaid photocopy fees when requests are rejected.

  2. Process reimbursement for prepaid photocopy fees as follows:

    1. Use the National Standard Application (NSA), Photocopy Fee Refund System (PHOREF), to initiate refunds. It mandates managerial approval of all refunds. See User Guide (available in the unit , from the local MITS Systems Administrator, or from the National RAIVS Analyst.) See IRM (3)


      Refunds over $1000.00 can not be entered in PHOREF. You will split the cost and have two refunds numbers.

    2. Note refund amount on original Form 4506 and/or case history sheet attached to the form.

    3. The system will initiate correspondence to the requester about the refund.

    4. The system will send the request to the Accounting Operation for processing. RAIVS will route the Form 4506 to Accounting for review.

    5. When returned, file the original Form 4506 and any other forms and authorization.

  3. Photocopy Fee Refund System (PHOREF) Processing Flow:

    1. On a weekly basis the Duplicate Name, Refund Amount, SSN Reports should be ran and compared.

    2. On a regular basis as established between Accounting Operations and RAIVS, the RAIVS Unit sends to Accounting, the Quality Review (QR list), for the day and the corresponding Form 4506 for review.

    3. Each Quality Review list includes: (a) an items count and (b) total dollar amount. If an item requires correction, it must be deleted from the system and reentered by the RAIVS Unit.

    4. Quality Review lists the items and source documents for the following: Compare the following items to the QR listing. This is the data approved for release to FMS, only if accurate, Entity information (e.g., name, address, dollar amount.), Verify dollar amount entered onto the Form 4506 by Receipt and Control (e.g., green rocker amount), and Verify that Form 4506 , ‘ Line 9’ (authorization to pay third party) is checked if a reimbursement is being sent to a third party.


      If taxpayer is deceased send the refund to the authorized party (ie- Personal Representative, Trustee) since they are treated as the taxpayer.

    5. RAIVS Unit will be notified of discrepancies or corrections required for the Final Photocopy Fee Refund Listing. Coordinate with the other work area to mutually agreeable time frame(s).

    6. Once a week (or as mutually established by RAIVS and Accounting), the Final Photocopy Fee Refund Listing is generated by RAIVS and signed by the RAIVS or designated Authorized Approving Official. The digitally signed Final Photocopy Fee Refund Listing is forwarded to Accounting for scheduling and certification via the Electronic Certification System (ECS).

    7. Upon receipt of the Final Photocopy Fee Refund approval listing, and at the discretion of Accounting Operations, the Certifying Officer or his designee, logs onto the Photocopy Fee Refund System and prints the Photocopy Refund listing.

    8. Accounting Operations will verify that the Photocopy Fee Refund data for scheduling and certification is accurate and corresponds to the Final Photocopy Fee Refund listing signed by the Authorized Approving Official. Once the Photocopy Fee Refund data is determined to be correct, and has been “approved’ by Accounting it is ready for release by TCC to MCC.  (01-01-2017)
Undelivered Refunds and LMTD Pay Cancellation

  1. The undeliverable photocopy reimbursement fee, SF 1098, Schedule of Canceled or Undelivered Checks, and IRS Miscellaneous LMTD Pay Cancellation Listing, are forwarded to the RAIVS unit.

  2. RAIVS will process as follows:

    • Research listings,

    • Search "returned reimbursements" file,

    • Search "undeliverable file" , or

    • locate original request, if available.

      If ... And... Then ...
      Research reveals an IRS error when issuing the check,  
      1. Process a new check.

      2. Notate actions taken on the listings.

      3. Maintain the listings for 60 calendar days from receipt. (These listings are evidence that photocopy fee checks were returned/canceled).

      Taxpayer inquires about non-receipt of reimbursement, the credit is found,
      1. Reissue the check.

      2. Verify the correct address is used.


      Government checks are valid for one year after issue date.

      An inquiry is received regarding a reimbursement of photocopy fee, research indicates
      • the refund was made,

      • no SF 1098 is located, and

      • it is less than one year

      1. Contact Refund Inquiry and request a tracing action be initiated.

      2. Follow procedures given by Refund Inquiry and reissue the check or file the inquiry.

      3. Notify taxpayer of the resolution.  (08-09-2016)
Returned Photocopy Reimbursement

  1. When an IRS prepaid photocopy fee check is returned by taxpayer, Refund Inquiry will take the following actions:

    1. Acknowledges receipt of check.

    2. If the returned check is older than one year, Refund Inquiry will also stamp the check non-negotiable and forward to the RAIVS unit as part of the case file.

    3. Sends SF 1098 to the RAIVS function when the credit is redeposited.

  2. RAIVS function will:

    1. Maintain a file of returned photocopy refunds for at least 60 calendar days from date received in RAIVS. Then purge and destroy.

      If ... Then ...
      The taxpayer's correspondence does not indicate the reason for return, or provide guidelines for disposition of credit,
      1. Contact the taxpayer for clarification and instruction.

      2. Advise the taxpayer a request is needed to issue a second refund.

      Taxpayer returns a photocopy refund, because it should have been paid to the Third Party, but box 9 of Form 4506 was not checked,
      1. Ensure all required information is on the taxpayer correspondence

      2. Attach the taxpayer correspondence to the Form 4506 for records purposes

      3. Send the refund to the third party

      A credit is applied to a tax account, Attach correspondence to payment voucher.
      A returned refund check is older than one year. (Check is no longer valid after one year) Maintain a file of returned photocopy refunds for at least 60 calendar days from date received in RAIVS. Then purge and destroy.  (01-01-2017)
Dishonored Checks for Copies of Tax Forms

  1. Dishonored checks for prepaid photocopy fees are processed by the Accounting Operation. They can be identified as such by the word "Photocopy " , or "Form 4506" encoded on the back of the check when it was initially processed.

  2. Accounting will:

    1. Prepare Form 8157 , Check for Copy of Tax Return Not Accepted by Banks.

    2. Mail Part 1 and 2 to the taxpayer along with the dishonored check.

    3. Advise the taxpayer to send a replacement payment.

    4. Send a photocopy of the check with a copy of Form 8157 to RAIVS.

  3. RAIVS will take the following actions on dishonored check requests:

    1. Locate the request in process.

    2. Close the controls if the document request has not been completed.

    3. Advise the taxpayer that the request will not be processed due to the dishonored check.

    If... Then...
    A request for reimbursable copy was already initiated, Hold the original request form in suspense until a response is received.
    A replacement check is received within 45 days, Continue processing the request.
    No response is received within 45 days,
    1. Close the controls.

    2. Advise the taxpayer that the request will not be processed due to the dishonored check.

    3. Retain the original request, along with a copy of the dishonored check and Form 8157 (if one was received from Accounting).  (01-01-2017)
Requests for Closed Underreporter or Audit Reconsideration Cases

  1. Form 4442, Inquiry Referral, is used to request copies of closed Underreporter or Audit reconsideration cases.

    1. RAIVS will work Underreporter requests for tax year 1992 and prior.

    2. Underreporter requests for tax years 1993 to current are worked in Underreporter.

  2. IRM, Copies of CP 2000 , CP 2501 , or Letter 2893C, provides procedures for responding to requests.

  3. The IRS employee who completed Form 4442 , assumes responsibility for disclosure of information requested. RAIVS employees do not need to take further action regarding authorization for disclosure.

  4. FOIA requests or Form 4442 s requesting FOIA information must be made under FOIA guidelines. Advise the requestor that a request must be made under FOIA guidelines and include instructions.  (01-01-2017)
Receipt and Review of Form 4442 for Processing

  1. In general, the only Forms 4442 which should be received and reviewed in RAIVS are the following:

    1. Requests for closed CP 2000 for tax year 1992 and prior. See IRM, Status of Underreporter Cases, and/or IRM, Resolving or Referring Underreporter Cases.

    2. Requests for closed Audit Reconsideration cases per IRM, Copies of Audit Reports. (CSRs referring bulk requesters should be asking the requesters to call RAIVS.)

    3. Reject handwritten requests back to the originator and advise them to fill out Form 4442 for such requests.

  2. Review Form 4442s for completeness and validity. The following items must be present to be considered complete:

    • Part I Box 1 Employee's Name

    • Part I Box 3 Received Date and Time

    • Part I Box 4 Location

    • Part I Box 5 Referring To

    • Part I Box 7 Manager's Signature

    • Part II Box 8 Taxpayer's Name on Return

    • Part II Box 9 TIN

    • Part II Box 13 or 14 Current Address or Address on Return or Last Known Address (If different from Current)

    • Part II Box 17 Tax Period

    • Part III Section B Taxpayer Inquiry/Proposes Resolution

  3. Send Form 4442s that meet any of the following criteria to Campus Referral Coordinator within four (4) days of receipt:

    • Form is incomplete

    • Form is not timely filed

    • Form was filed at the wrong location

    • Request is for a copy of CP 2000, CP 2501, or Letter 2893C for tax year 1993 or subsequent  (03-25-2016)
Processing Form 4442

  1. Once initial review is completed, process a complete and valid Form 4442 as follows:

    If... Then...
    A request is for an Audit Report, Obtain a copy from Exam RGS (Report Generation Software). A complete Audit Report consists of the following:
    • Form 4549, Form 4549A, or Form 4549B

    • Explanations Form 886 or 866A if available.


      If the How To Pay Your Taxes sheet is attached you may send with Audit Report.

    The Audit Report is not available on line,
    1. Control the case with category TPRQ.

    2. Use CC ESTABD to request the DLN provided on the Form 4442 with Transaction Codes 290/300.

    The request is for a CP 2000 , CP 2501 , or Letter 2893C ,
    1. Control the case with category TPRQ.

    2. Use CC ESTABD to request the DLN provided on the Form 4442 .

  2. Check the tax period to ensure that only the tax period requested is copied when the document is received.

    1. If multiple tax periods are included on one assessment proposal, send an e-mail to *Disclosure for proper handling.

  3. Check the document to ensure that only the requesting taxpayer's name and TIN are listed.

    1. If other taxpayer information is intermingled within your request send only the requesting taxpayer's data.

    2. After you have completed this step provide copies of the reports with mixed information to your RAIVS P & A Analyst for review.

    3. The RAIVS P & A Analyst will route the reports to your Examination P & A Analyst for correction.

  4. Copy only the original assessment document that was previously mailed to the taxpayer, including the envelope with the postal return information, if attached, or the file copy of assessment information. (Usually, a complete file copy of the proposed assessment letter with a breakdown of the assessment is attached.) Assessment documents carrying stamps indicating previous disclosure to state or local government, may be disclosed to taxpayer.

  5. Send an e-mail to *Disclosure if there are specific questions regarding disclosure. You may consider a local agreement in which completed requests of this type are placed in a special area and reviewed by Disclosure or Examination before filling the requests.

  6. Mail copy received via Report Generation Software (RGS) or ESTAB with Notice 1354 or Notice 1354-A to the address per instructions on the Form 4442. You can determine which Notice to use by researching CC INOLE on IDRS.

    If... Then...
    The Business Operating Division (BOD) is "WI" Send Notice 1354
    The Business Operating Division (BOD) is "SB" Send Notice 1354-A


    If Spouse (block 11) is also the Caller (block 22) and joint return filed for tax periods indicated, send information to the Spouse and Primary Taxpayers.

  7. Close case and retain per record retention guidelines for requests received with no remittance.

    If... Then...
    The assessment documents cannot be located,
    1. Verify request.

    2. Check account for other DLN possibilities.

    Document still cannot be located,
    1. Notify the taxpayer.

    2. Close the case.  (01-01-2017)
Requests Under Fed/State Agreement - Form 8796

  1. Some state tax agencies enter into an agreement on coordination of income tax administration with IRS.

  2. The agreements allow a State tax agency and the Service to exchange certain tax information for income tax administration purposes.

  3. The Disclosure Office has responsibility for oversight of these agreements.

  4. Requests under Fed/State agreement are received by your Disclosure Manager on Form 8796 , Request for Return/Information.

  5. Some campuses have a local agreement under which the Disclosure Manager will ask RAIVS to fill the requests after Disclosure has given approval.

  6. Requests from SSA are centralized in FSPC and are submitted on a Form 4506-T .

  7. Forward or transship any requests received from SSA to FSPC.  (01-01-2017)
Procedures for Processing Form 8796 Requests

  1. Process requests on Form 8796 as follows:

    1. Research IDRS to verify TIN and secure DLNs to request documents.

    2. Research IDRS for indication of an open criminal investigation case (Z freeze).

      If... Then...
      Z freeze is present, Refer case to Resident Agent in Charge (RAC), Scheme Development Center, formerly Criminal Investigation Branch, for disposition.
      The return or information requested is available,
      1. Request documents.

      2. Suspend request.

      3. When original document(s) are received:

      1. copy only specific information requested.

      2. Use disclosure stamps if provided.

      3. Process request to the appropriate IRS function for delivery.

      4. Close case and re-file original documents.

      The return has not posted or information requested is not available,
      1. Advise requester.

      2. Close case.

    3. When original document(s) are received, copy only specific information requested.

    4. Use disclosure stamps if provided.

    5. Process request to the appropriate IRS function for delivery.

    6. Close case and re-file original documents.  (11-17-2016)
Requests Under United States Department of Agriculture (USDA) Agreement ( Form CCC-941)

  1. The IRS and USDA have established an agreement in which IRS will compute certain eligibility calculations, based upon USDA guidelines, and provide the results of those calculation to the USDA.

    1. This information will assist the USDA's determination regarding federal farm program payments eligibility.

    2. This information is requested by taxpayers using USDA Form Commodity Credit Corporation (CCC) 941 for verification of the AGI limitation under the 2014 Agriculture Bill .

  2. This program will be worked only at the Fresno Submission Processing Center, Data Conversion Operations, RAIVS Team under program code 80600.

  3. These cases will age at 15 work days after IRS receipt.

  4. Integrated Automation Technologies developed the USDA Project Tool which assists users by automating IDRS command code TPCINA input. The USDA Project Tool Job Aid can be accessed by the following link:

  5. If the USDA Form CCC-941 is signed by their customer as "filing as a surviving spouse" process the request. If there is a valid POA attached to the request or court paperwork indicating that the signer has the authority to act in "tax matters" for the taxpayer, process the Form CCC-941.

  6. Use Notice 1398 to reject Form CCC-941 for the following reasons:

    1. Form has incomplete or illegible entries.

    2. Person’s name and address for Form CCC-941 or the Legal entity’s name and address for Form CCC-941 must be entered as it appears on the returns filed for the taxable year indicated/checked in box 4.

    3. Social security number of the individual identified in Box 2 or the complete employer identification number of the legal entity identified in Box 2 not entered. Social security number or employer identification number in Box 3 is Missing, Incomplete, or Does not match records

    4. Appropriate year in Box 4 not indicated.

    5. Signature of the individual identified in Box 2 or the Signature of the individual authorized under State law to represent the legal entity identified in Box 2 is missing.

    6. The title or relationship to the legal entity identified in Box 2 was not entered in box 7.

    7. No signature date in Box 8, in the format of month, day, and year.

    8. The signature date not within 120 days of the received date.

    9. No Signature of an approved Power of Attorney (POA), Administrator, or Executor proper court documentation on record or proper court documentation was not attached.

    10. Not found on Master File. No return filed for years checked using SSN/EIN Box 3.

    11. EIN/SSN belongs to a minor with no return for year indicated in Box 4.

    12. More than one individual or legal entity entered in Box 2.


      If you receive Forms CCC-927, CCC-928, CCC-931, or CCC-940 do not work these forms you will reject them. When rejecting any USDA Forms do not send them back to the producer. You will send them to the County Office as indicated in box 1 of the form and they must have the employees IDRS number stamped on them.

  7. USDA Form CCC-941 as well as all processed Form CCC-927, Form CCC-928, Form CCC-931, or Form CCC-940, must be retained for a period of six (6) years and three (3) months after the processing year.  (01-01-2017)
Form 8821-A (IRS Disclosure Authorization for Victims of Identity Theft) - Austin and Cincinnati ONLY

  1. To assist in prosecuting Identity Thieves, Law Enforcement Agencies will be having taxpayers who have had their identity stolen or have had fraudulent returns filed, complete Form 8821-A (IRS Disclosure Authorization for Victims of Identity Theft). The Form 8821-A will be sent to Criminal Investigation (CI) and they will send to the Austin or Cincinnati RAIVS Units where employees will fill the requests by furnishing Photocopies of Tax Returns. The Tax Returns can be filed three different ways:

    • Electronically (TRPRT)

    • Modernized Electronic (MeF)

    • Paper (Posted)

  2. The TRPRT, MeF, and Paper filed returns will age at 60 business days. The aged criteria includes research, quality review, and sending the requested information to the Law Enforcement Agencies (LEO).

  3. This program will be worked only at the Austin and Cincinnati Submission Processing Centers, Data Conversion Operations, RAIVS Team.

  4. Original printed Form 8821-A and all information mailed to LEO including copy of return will be kept in Data Conversion for three years.

  5. A Form for Treasury Check Information System (TCIS), which is a External Enrollment Request Form will need to be completed for each employee who will be conducting TCIS research.


    The TCIS System is not an IRS System but belongs to the US Department of Treasury. Limit the number of employees who have access to this system to a number necessary to ensure the research for payment information for the entire group is conducted timely.  (03-25-2016)
Receiving and Sorting Form 8821-A

  1. CI will send Form 8821-A to the Austin and Cincinnati Sites to an e-mail Box for processing.

    • Austin e-mail Box -

    • Cincinnati e-mail Box - *W&I Cincinnati-IVES

  2. Control Clerk will open the file and print the Form 8821-As for a batch.

  3. Control Clerks will stamp a RAIVS received date on the Form 8821-A and batch the requests in bundles of no more than 25 tax years.


    Do not mix Law Enforcement Agencies within bundles

  4. If Form 8821-A is received on or after 60 business days from the CI date, reject the request for untimely receipt.

  5. If Form 8821-A is received 10 business days before the 60 business days from the CI date, complete as much of the requested information you can before the 60 business day time frame.  (01-01-2017)
Clerical Control and Intake Process Form 8821-A

  1. Control Clerks will enter Form 8821-A information into the Access database for tracking and record keeping purposes.

    1. Create a Batch Number for all Form 8821-As received for a particular Law Enforcement Agency (LEO) based on the State, the Initials of the LEO name, and received date.


      The first batch of 25 Form 8821-As listed the LEO as Anywhere County Sheriff's Office from Anywhere, Anyplace and was received on July 10, 2012. Anyplace will be entered into the State field, July 10, 2012 will be entered into the date received field and 001-A will be entered into the bat number field. The combination of these three elements will be used when running a query in the database to create the Case Control Sheet (CCS). If more than 25 documents were received, then the second group of up to 25 documents will be 002-A for Anyplace and July 10, 2012.

    2. The initial entries required upon receipt of each Form 8821-A are:
      - Received date
      - Taxpayer name
      - Taxpayer TIN
      - LEO Name
      - LEO State
      - CI Point of Contact (POC) Name
      - CI Control Number (if any)
      - Batch Number (locally generated by Form 8821-A Control Clerk)
      - Form 8821-A number within the batch, i.e., 1 through 25
      - Tax Year requested


      You will find that many of the fields in the database have drop down boxes for easy completion.

    3. After all data is entered for each Form 8821-A in the batch, the Control Clerk will run a query for the batch and then print a Case Control Sheet (CCS) report for the batch and place the Form 8821-As and the Working CCS into a folder to be worked.

    4. Control Clerk will run a Database Query on the batch and print a Record Number Index Report and attach it to the inside of the front cover of the folder for later reference.

    5. The folder will be placed in the Work In Process (WIP) bin and add the batch number to WIP log sheet for the Processing Clerk to sign out or the folder can be assigned directly to a Processing Clerk.  (01-01-2017)
Processing Procedures For Form 8821-A

  1. Pre-Screening of Form 8821-A


    If a Form 8821-A is received with a Form 14039, Identity Theft Affidavit, attached, copy and send original Form 14039 to Accounts Management with an action trail of "8821-A detached" . Continue processing Form 8821-A.

    1. Ensure the following information is present, legible, and unaltered:


      Smudges and dots anywhere on the request, and line breaks are not considered alterations. Please use judgement for alterations.


      Do not consider the form altered if the alteration contains the taxpayer's initials.

      - Taxpayer Name (First and Last Name)
      - Taxpayer Identification Number


      If an ITIN is present you will reject the request.

      - Law Enforcement Office Name
      - Law Enforcement Agency Name
      - Law Enforcement Agency mailing address
      - Tax Year
      - Taxpayer has signed and dated the form


      The regulation requires that the IRS receive the consent within 120 days of the date that the taxpayer signed the consent.

    2. For Third Party Signatures if the person who signs the Form 8821-A is signing as a Third Party, on behalf of a minor child, etc. ensure all required paper work is present. IRM, Authorization of Release of Tax Return/Return Information, and IRM, Signature Authority for Return/Return Information Requests.

    3. If any of the information on the request is illegible or missing you will reject the request as outlined in the

    IRM, Reporting Time for Form 4506, Form 4506-T, and Form 4506T-EZ Requests.  (08-09-2016)
Conducting Research for Form 8821-A

  1. Identification and Authentication of the Taxpayer

    1. Verify TIN and Name on the request.

    2. Use the IAT Address Research Tool (ART) or IDRS. IRM, Identification and Authentication for Requests During Pre-processing.

    3. If the TIN and Name do not match, research cross reference TINs


      If using the IAT Art Tool, the Identity Theft Indicator may appear. If the indicator does appear, ignore, because the taxpayer is filling out the Form 8821-A due to their identity being stolen.

    4. If the TIN and Name do NOT match, , and no return (TC 150) is located under the TIN and Name verified using IAT or IDRS, research cross reference TINs to determine if taxpayer was filed as secondary on another tax return. This could also be identified by the presence of a TC 594 CC 84 under the TIN of the individual that filed the Form 8821-A. If still no match go to the "Reject" column of the CCS and enter the appropriate Reject Coded with pen or pencil. See IRM, Rejecting Forms 8821-A.

  2. Use IDRS to research for the posted (Transaction Code (TC) 150) Document Locator Number (DLN) for the requested tax year on Form 8821-A. The Tax Return can be three types: Paper, TRPRT, or MeF. Check all requests on MeF before looking for TRPRT or Paper.


    If TC 150 is found request and research MeF for other postings. If other postings are found in MeF print up to four, if more than four contact Forrest Knorr to see which ones they would like for you to request. Also furnish all TCIS information for the TIN.

  3. Research reveals the requested tax module was moved to retention register, IRM,General Guidelines for Tax Form Copy Requests

  4. If no TC 150 found, research MeF. If return is found furnish the information along with the certification for "unprocessed copy."

  5. Filling the Form 8821-A Request at this time you will also be completing the rest of the CCS with the following information as it becomes available:

    • Type of Return filed: MeF, TRPRT, or Paper

    • Return requested date

    • Reject Code (if any)

    • Name of the Clerk completing the request

  6. When the type of Tax Return is identified that was filed, enter this information on the CCS for each TIN. You can select from the drop down menu.

  7. If research indicates the tax return is TRPRT you will request (following TRPRT procedures) an electronic copy of the tax return for the year requested on Form 8821-A.

    • On TRPRT filed returns the first two digits of the DLN will start with:

    TRPRT Document Locator Number Prefixes
    STATE DLN Prefixes
    Kansas City 70, 79, or 43
    Philadelphia 30 or 32
    Atlanta 75 or 76
    Fresno 80 - 90
    Andover 14 - 16, 19 or 35


    For additional File Location Code Guide, section 4.3.

    Codes, refer to the Campus File Location
    • If you request the return before 12:00 noon you may receive the information that day from the print room.

    • If you request the return after 12:00 noon the information will be received with 1 to 2 business days.


      If you have not received the return from the print room within 2 business days, follow-up with the print room and reorder if necessary.

  8. If research indicates the tax return is MeF (follow MeF Procedures) an electronic copy of the tax return for the year requested on Form 8821-A

    • On MeF filed returns, the literal "MeF" will show to the left of the DLN.

    • You will need to enter through EUP, Application: MeF IMF Tax Return & Ack Prod or MeF BMF Tax Return & Ack Prod, then research the TIN for the return.

    • You can print the return directly to your local printer from the MeF page.


      When printing a MeF return, be sure to adjust page set-up margins to Right (R)/Left (l) to .25 and Top (T)/Bottom (B) to .25. Otherwise the line amounts will not display on the printed page.


  9. If research indicates the tax return is PAPER (posted) return you will request a copy by doing the following:

    1. Fill Out Form 2275 and in Part B (Originators Information) you will mark Court Case, this will allow for expedite serviced.

    2. You will also indicate Special Search on Form 2275.

    3. If the document is at the site you should receive in 24 hours.

    4. If the document is at the Federal Records Center you should receive in 48 hours.


      For 2011 and later returns, always search MeF to determine if the "Posted" return has been converted to an MeF return before ordering from files.


      List year 1 and before are at the Federal Records Center.


      You can send through fax machine up to 5 Form 2275 to Files via Fax

    5. A CIS document can also be identified on ENMOD or TXMOD by the CIS IND of 1 and/or a CIS Case ID Number. CIS prints can be retrieved through Accounts Management System (AMS).

    6. Control the case to yourself on IDRS for monitoring until the paper filed return comes in. Once the Paper Filed Return comes in and is sent to Law Enforcement, you can close the control base.

  10. Once all the returns have been ordered or printed for the batch, it should be placed in the TCIS research bin to have one of the clerks with TCIS access complete to research for any payments that have been made against the TIN or cross-reference TIN (if appropriate) for the specified tax year.  (08-31-2016)
Researching Payment Information in the Treasury Check Information System (TCIS)

  1. When TCIS enrollment has been completed, the applicant will receive two e-mails from the Treasury Department Administrator:

    • The first will provide the enrolled with a link to the TCIS login page.

    • The second will provide the enrollee with a temporary password and login ID.


      Once at the login site, be sure to save the site to your favorites.

  2. Once initial login and account setup are completed, research TCIS for any payments, including those you can not find a return for that have been issued to the taxpayer under their TIN. If they are listed as a spouse on any other return you find, you will have to research under the primary’s TIN on that return for TCIS information, because the refund on TCIS is only under the primary by doing the following:


    When a pending refund is located contact Forrest Knorr.

    1. In the upper right hand corner of the screen, select the "Switch Applications" button.

    2. From the list on left of the screen, select the TCIS Internal (ITCIS) option.

    3. You will now be asked to re-log into TCIS. Use your same ID and PW as established above.

    4. On the left side of the screen, select the "Integrated View" button.

    5. At the top of the screen, select "Payee Query" tab.

    6. At this screen, insert the TIN without dashes and enter the date range you wish to research.

      Researching Tax Years in TCIS
      Current Year January 1 of current calendar year to current date.
      Prior Year January 1 to December 31 of the year in which the check would have been issued.
      2009 Tax Year Refund checks would have been issued in 2010, the year in which the return was processed.
    7. When you hit the submit button, you will get a display screen.

    8. The top box will list any Checks that have been issued to the TIN within the specified date range. If none have been issued there will be a statement to that effect.

    9. The bottom box will list any payments that have been made via electronic funds transfers.

    10. Before proceeding, print this screen by using the CTL-P keys on your keyboard.

    11. Access the information on each, by clicking on the blue highlighted line in the Trace Number filed.

    12. At the "Payment Details Screen" print the screen again by using the CTL-P keys on your keyboard.

    13. If a check was issued and cashed, you will find a link below the detail information to a "Check Image" . Click on this link to open a PDF image of both the front and back of the check and print the image using the CTL-P keys on your keyboard.


      In some cases, you will find that both a check was issued and an EFT was made or attempted. In these cases, be sure to print the page for both transactions as well as the check image if available.

    14. Repeat the above process beginning at step 5, this time using the TIN with dashes. If both boxes on the page indicate no payments have been made, you may begin your next research at the "Payee Query" screen or exit the application if completed with all research for the batch.

    15. Attach the TCIS page prints to the Form 8821-A and place back in the batch folder.

    16. Place the RAIVS Authentic IRS Reproduction stamp on each TCIS screen print and indicate how many pages the print contains.

    17. When all TCIS research is completed for the batch, place the batch back in the Control Clerks bin for Database updating.  (01-01-2017)
Updating The Database (Control Clerk)

  1. Once the documents are ordered and the CCS has been annotated with pen and ink entries and all TCIS research is completed, the Control Clerk will then enter the applicable information into the Access Database for each Form 8821-A record in the batch.

    • From the CCS, enter the type of return ordered and document ordered date.

    • If any TCIS Payment information is attached, update the TCIS fields in the database with the routing, account, a DLN or check number and the amount successfully paid.

    • In the comments field document any unusual circumstances, i.e., multiple returns and multiple TCIS, etc.

    • Repeat for each Form 8821-A in the case.  (03-25-2016)
Rejecting Forms 8821-A

  1. When a Form 8821-A has to be rejected indicate the reason code in the Reject column of the CCS.

    Reject Codes for Form 8821-A
    Reason for Reject Reject Code
    Taxpayer mailing address - missing, illegible, or altered. A
    TIN - missing, illegible, or altered. B
    Consent portion incomplete C
    Tax Year - missing, illegible, or altered. D
    Taxpayer signature and date - missing, illegible, or altered. E
    Signature Date - The date the Form 8821-A was signed by the taxpayer. F
    TIN is an ITIN. G
    TIN and Name do not match research information. H
    No Return filed. I
    No Account on File. J
    Multiple Years requested on a single Form 8821-A (Form clearly states 1 year per form). K
    No or improper POA submitted. L
    No or improper Certificate of Guardianship over the Estate, Letters of Testamentary, a Will probated by the court. Other court documents identifying you as the Personal Representative, granting similar authority, or otherwise establishing material interest. M
    Multiple taxpayers on a single Form 8821-A (Form is designed for only one taxpayer). N
    Destroyed DEST
    IP PIN, Identity Protection Personal Identification Number ITP
    Unavailable UA
    Untimely Receipt (Received on or after the 60 business days from CI date). UT
  2. When rejecting a request, always complete Form 13873-ID and attach the form to the Form 8821-A.

  3. When Form 13873-ID is completed, place in the batch folder to be mailed with first document mail out.  (01-01-2017)
Completion of ELF and MeF Returns (First Mailing)

  1. Returns that were filed on ELF or MeF should be completed within 60 business days from the date CI receives the request. Once all MeF prints have been printed and all the ELF returns in the batch have been received from the Print Room, the completed documents need to be assembled for mailing. A completed Form 8821-A package will consist of several items in the following order:

    1. The CCS listing all the documents in the batch with the ones being mailed in this mail out highlighted in yellow.

    2. A Cover Sheet containing the Taxpayer Name in all CAPS for each Form 8821-A in the package.

    3. A copy of Form 8821-A.

    4. The Tax Return with the Certification.

    5. The TCIS "Payment Detail" page showing whether or not any payments were made to the TIN for the tax year specified.


      This is required even if both boxes indicate no payments have been made.

    6. If payments have been made, the EFT Screen Print should be behind the "Payment Detail" page.

    7. If a check was issued and cashed, It should be behind the "Payment Detail" page with the image printed attached to it.


      In some instances, both types of payments have been made. In these cases, prints of both must be included in the package.


      In some instances, attempts have been made to make EFT and check payments, but both payments have been returned or rejected. In these instances, attach copies of both screen print outs, but it is not necessary to affix the "Authentic" stamp, as no money was actually delivered to the taxpayer.

    8. Create and print a Cover Sheet for the case with the Taxpayer Name as it appears on the Form 8821-A.

    9. Repeat steps 1 - 9 for each Form 8821-A in the batch that is ready for mailing.

    10. Place batch in the Quality Review bin for review.  (01-01-2017)
Completion of Paper Returns (Second Mailing)

  1. Paper Returns have 60 business days from the date CI receives the request to complete the request. If you have not received the return within 50 business days starting October 1, 2014, new procedures are to open a ticket on OS GetSevices and follow IRM If there are several paper returns that have been ordered for a batch, it is permissible to wait until all of them have been received to send them all at one time, however, do not wait until the last day to determine if they are coming in. These documents are considered controlled and should be tracked for age. If you get to within 5 days of the aged date, and have not been able to locate the documents or obtain a copy sent from Files. Close the case and issue a Form 13873-ID with boxes 1 and 19 checked, if find no filing of a return check boxes 1 and 14 and send either with the second mailing.  (01-01-2017)
Mailing Packages (Control Clerk)

  1. Package Review

    • Ensure all Form 8821-A have a Cover Sheet attached to the front of each Form 8821-A.

    • Create and print a mailing sheet to be placed inside the mailing envelope with the batch documents. All documents should be mailed directly to the Individual LEO at the agency name and address as shown on the Form 8821-A or District Attorney Office.


      Larger packages may require a box with a mailing label rather than an envelope with an address window.

    • Update the Database with any notations made by the clerks on the CCS such as Reject Codes.

    • Mark the Access Record as closed and place a completed date in the appropriate field.

    • Print an updated CCS form for the batch.

    • Highlight in yellow marker the cases included in the mailing envelope and put in front of all cases in the batch.

    • Place the contents in the mailing parcel and deliver to the mail room for mailing.  (01-01-2017)
Certification Form(s) 2866

  1. There are 6 pre-designed Certification Forms for Tax Returns that require fill-in data for the specified fields only:

    • Name(s) exactly as show on the Return.

    • Type of return: e.g. 1040, 1040A, or 1040EZ.

    • Tax Year.

    • Number of pages in the return.

    Pre-designed Form 2866 for Tax Forms
    TAX FORM FORM 2866
    Form 1040
    • Taxpayer filing single (paper or electronic).

    • taxpayer filing join (paper or electronic).

    Form 1040A
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing join (paper or electronic).

    Form 1040-EZ
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing join (paper or electronic).


    ensure you have the correct Certification Form for the request you are processing and that you complete the form correctly.

  2. There are 4 different Certification Forms used when TICS information shows payment has been successfully made under the taxpayers TIN for the tax year being requested on the Form 8821-A.

    Pre-designed Form 2866 Letters for TCIS
    Electronic Funds Transfer has been successfully completed.
    • Taxpayer Individual TCIS Fill-in.

    • Taxpayer Join TCIS Fill-in.

    There are 2 different Certification Forms used when TICS information shows a US Treasury Department Check has been issued and successfully issued, cashed, and reconciled.
    • Treasury Check Individual Fill-in.

    • Treasury Check Join Fill-in.

    If the TCIS Search showed no payments have been made for the tax period specified, print the screen image and attach it to the return to be sent back to the LEO
    • No certification is required in this case.  (01-01-2017)
Impress IRS Seal of Form 2866

  1. After all appropriate Form(s) 2866 have been completed and printed, emboss the IRS seal in the open area to the left of the signature area of the letter.  (01-01-2017)
Form 2866 Signatures

  1. Prepare the case with Form 2866 for Signatures as follows:

    1. Following the TIN order of the Control Clerk Spreadsheet, assemble the Form 8821-A packages for each TIN as follows:

      Form 8821-A Package Assembly
      Cover Sheet with Taxpayer Name
      Copy of Form 8821-A
      Print or copy of Tax Return


      If the original is received from files, DO NOT send the original return, send the photocopy only.

      Certification of the copy of the check with the seal and signed by Data Conversion Operation Manager
      Copy of the cashed check
    2. Complete and place a Form 14074, Action Routing Sheet on the front of the case and hand deliver to the Data Conversion Operations Manager Office or their designee for signatures on all Form 2866s attached to the case.  (01-01-2017)
Delivery to Law Enforcement Agencies

  1. Unless specified by the delivering CI POC, mail the completed and signed case to the LEO. See IRM, Mailing Packages (Control Clerk).

  2. If the CI POC requests 2 day ground delivery in their instruction when they request the Form 2866 certifications, prepare a Form 9814, Request for Mail/Shipping Service, and include it with the certification forms of Operations Manager's signature.

    • Select the Small Package Carrier and the Ground options for type of delivery.

    • Complete the Sender portion with RAIVS information.

    • Complete the Recipient portion with the LEO information.


      Hand write "Tracking Receipt Requested" on the top margin of the form so the mail room will send RAIVS the tracking number.  (01-01-2017)
Maintaining Files on Original Form 8821-A Documents (Control Clerk)

  1. Original printed Form 8821-A and all information mailed to LEO including copy of return will be kept in Data Conversion for three years.


    Electronic copies will be held indefinitely in the S:Drive CI8821-A folder

  2. Put Original Form 8821-As in a box and label the box by DATE: (each day, begins a new box).


    Use the CCS Spreadsheet on box. The date will always be the stamped RAIVS Photocopy Received Date.

  3. For easy reference, you may want to band Law Enforcement Offices separately within the box: this is for easy reference if you need to locate a document later, should you need it.

Exhibit 3.5.20-1 
Optional Address Abbreviations

The following is a list of valid address abbreviations when verifying address information.

Clb Ford

Air Force Base AFB Common Cmn Forest


APT Course
Crse Fork

ARC Court

AVE Cove

Crk Front
BYU Crecent
Cres Garden

BCH Crest Crst Gateway
BND Crossing
Xing General Delivery Gen Del

Crossroad Crd Glen

BTM Curve Curve Green

Dl Grov

BR Dam
Dm Hanger Hngr
BRG Depart
Dept Harb


Dv Haven
Building BLDG Dr

E Highway


Highway Contract HC
CP Exp
Expy Hill


CPE Fall
CSWY Ferry
Fry Is




First 1st Jct





One-half 1/2 Rdg


Orch Riv
Land Land Oval
Oval Rd

Lndg Overpass Opas Room Rm
Ln Park
Park Rt

Pkwy Row Row
Lf Pass Pass Rue Rue
Lbby Passage Psge Run Run

Path Second 2ND
Ldg Penthouse Ph Shl

Loop Pier Pier Shoar

Lower Lowr Pike
Pike Side Side
Mall Mall Pine
Skyway Skwy

Pl So


Mews Mews Plaza
Plz S.W.


Space Spc
Msn Port


Motorway Mtwy Post Office Box
P.O. Box
P.O. Drawer
PO Box Spur
Mt Pr
Pr Sq


Private Mailbox PMB Sta
Nck Rad
Radl Stop Stop
N Ramp Ramp Stra
NE Ranch
Rnch Stream
NW Rapid


Office Ofc Rear Rear Suite Ste
1/4 (space after prior number and before fraction) Rest
Rst Smt
Ter Tunel
Tunl View

Third 3RD Tpk
Tpke Vill

Throughway Trwy Underpass Upas Ville
Trce Un

Trak Unit Unit Wall Wall
Trfy Upper Uppr Way

Trl Valley

Trailer Trlr Vdct
Via WE

Exhibit 3.5.20-2 
Address Reject Exceptions RAIVS/IVES

The following is a table that shows some examples of when to reject or accept an address.


Without an Identity Theft Indicator always use the chart below when comparing address information. What is on the request and what is on IAT is not interchangeable and the more information the request contains the better. Address of record has to match line 3 or line 4 of the request


Due to the way the Form 1040,Form 1040A, and Form 1040-EZ has the address line information where the taxpayer is to enter their number and street, then there is the space for apartment number. Taxpayers are entering their lot, floor, unit, etc. number in this area without the appropriate prefix. When this occurs this will not be considered a discrepancy.


The maximum allowable characters in IDRS is 35, if address exceeds 35 characters and identity can still be verified then run the request

Address on Request Accept REJECT Form 4506, 4506-T or 4506T-EZ IAT
Missing a number in street address (all remaining address items match: City, State, Zip Code, etc.) X   1492 Canary Rd.
Lincoln, OH 45423
14982 Canary Rd.
Lincoln, OH 45423
Extra number in street address (all remaining address items match: City, State, Zip Code, etc.) X   11903 Cedar Ste 12
Pierce, KS 66102
1190 Cedar Ste 12
Pierce, KS 66102
Transposition of numbers in street address (all remaining address items match: City, State, Zip Code, etc.) X   123 Juniper Dr.
Hayes, TX 72385
132 Juniper Dr.
Hayes, TX 72385
Transposition of number in P.O. Box (all remaining address items match: City, State, Zip Code, etc.) X   P.O. Box 152
Cleveland, IL 74520
PO Box 512
Cleveland, IL 74520
Directional missing or does not match (E, W, N, S, etc.) before or after street name X   2306 Orange Rd.
Grant, MO 64101
2306 E Orange Rd.
Grant, MO 64101
Apartment, building, suite, etc. missing (Bldg., Apt., Ste., etc.)   X 782 Poplar Ave.
Madison, KS 66102
782 Poplar Ave Ste 12
Madison, KS 66102
Missing address designation, Terr., Court, or Circle.   X 7923 E. Orchid
Towhee, IL 61615
7923 E Orchid Court
Towhee, IL 61615
Address designation does not match, Terr., Court, or Circle.   X 7923 E. Orchid Circle
Towhee, IL 61615
7923 E Orchid Court
Towhee, IL 61615
Missing Address designation, all others except Terr, Court, and Circle X   123 Main
Kansas City, MO 64137
123 Main St
Kansas City, MO 64137
Address designation does not match, all others except Terr, Court, and Circle X   123 Main St
Kansas City, MO 64137
123 Main Ave
Kansas City, MO 64137
Abbreviations used in lieu of full names (all remaining address items match: City, State, Zip Code, etc.) X   864 East Pine Ave.
Adams, CO 74516
864 E Pine Ave
Adams, CO 74516
City missing (all remaining address items match: Street name and number, State, and Zip Code.) X   1221 Redbud Lane
MO 64189
1221 Redbud Ln
Jackson, MO 64189
Different city (all remaining address items match: Street name and number, State, and Zip Code.) X   9546 Rose Parkway
Harrison, MO 64189
9546 Rose Pkwy
Polk, MO 64189
State missing (all remaining address items match: Street name and number, City, and Zip Code.) X   1221 Redbud Lane
Harrisonville 64189
1221 Redbud Ln
Harrisonville, MO 64189
Different state (all remaining address items match: Street name and number, City, and Zip Code.) X   9546 Rose Parkway
Harrison, KS 64189
9546 Rose Pkwy
Harrison, MO 64189
Missing ZIP Code   X 7502 Ebony St.
Tyler, NY
7502 Ebony St
Tyler, NY 11213
Different ZIP Code only last digit or two are different. X   3725 Magnolia Rd.
Garfield, CA 95845
3725 Magnolia Rd
Garfield, CA 95875
Transposed numbers at the beginning of the ZIP Code   X 8835 Hemlock Dr.
Harding, GA 45134
8835 Hemlock Dr
Harding, GA 54134
If two or more items from the exception chart are incorrect for ex: the street address is missing a number we would accept. However, the Zip Code is incorrect (which we would accept if that was all that was wrong). In this scenario we have a missing number in the address and an incorrect State, which does not make a good address.   X 9546 Rose Parkway
Harrison, KS 64190
954 Rose Pkwy
Harrison, MO 64190

Exhibit 3.5.20-3 
RAIVS Contacts

Other functions should use this exhibit ONLY for:

1) Form 4442 to request documents for closed CP 2000, CP 2501, or Letter 2893C cases for Tax Years 1992 and prior, per IRM, Status of Underreporter Cases, and/or IRM, Resolving or Referring Underreporter Cases,

2) Closed Audit Cases, per IRM, Copies of Audit Reports, or

3) To refer "IVES or Third Party Requesters" seeking processing of Form 4506 , Form 4506-T, or Form 4506T-EZ for Return/Return Information per IRM, Photocopy Requests for Information Returns. Do not refer taxpayer phone calls to RAIVS functions.


If request is for a copy of CP 2000, CP 2501, or Letter 2893C for tax year 1993 and subsequent, do not send Form 4442, Inquiry Referral ,P to RAIVS. Send to Underreporter function.


Assistance at these telephone numbers may only be available in English. IVES requesters with limited English calling these numbers may need to have an English translator with them when they call.


If the audit occurred at the Brookhaven, Memphis, or Andover campus, route Form 4442 to the appropriate campus listed below: Brookhaven, Memphis, and Andover: IMF Route Form 4442 to Fresno SC, Brookhaven, Memphis, and Andover: BMF Route Form 4442 to Cincinnati SC.


If the audit occurred at the Atlanta campus, route Form 4442 to the Kansas City SC.


Effective 7-1-07, Philadelphia IMF files/work went to Kansas City SC, and the Philadelphia Centralized Disaster processing went to Cincinnati SC.

Austin Campus-IMF
RAIVS External mail AUSC RAIVS, Stop 6716, Austin, TX 73301 RAIVS Internal mail 3651 S. I.H. 35 Stop 6716 Austin, TX 78741     (737) 800-4762
  Manager: Josephine Eller (737) 800-5438  
  Lead: Tomas Bustos (737) 800-5449  
  Manager: Elena Fascino (737) 800-5440  
  Lead: Anita Childers (737) 800-5385  
  Manager: Steve Vrana (737) 800-5448  
Files Gwen Huntley (737) 800-4609  
Cincinnati Campus-BMF
Regular Mail Address RAIVS P O Box 145500 Stop 2800F Cincinnati, OH 45250 Express Mail Address RAIVS 200 W. Rivercenter Blvd. Covington, KY 41011     (859) 669-3592
  Manager: Nicole Williams (859) 669-5113  
  Lead: Anna Fultz (859) 669-3963  
  Manager: Lucinda Martineck (859) 594-6075  
  Lead: Virginia True (859) 594-6119  
  Manager: Nathan Yelton (859) 669-3283  
  Lead: Paula Reed (859) 669-3963  
  Manager: Karen Obermeyer (859) 669-4542  
  Lead: Monica Smallwood (859) 669-4085  
Files Brenda Whitaker (859) 669-4111  
Fresno Campus-IMF
Regular and Express Mail Address RAIVS 5045 E. Butler Ave. Stop Fresno, CA 93888     (559) 456-7227
  Manager: Lydia Sanchez (559) 454-7384  
  Lead: Debbie Miller (559) 452-3235  
  Manager: Tammy Fontes (559) 456-5891  
  Lead: Rosa Torres (559) 456-5892  
  Manager: Jennifer Beach Romo (559) 456-5888  
  Lead: Michelle Horrell (559) 456-5889  
  Manager: Linda Thompson (559) 456-5187  
  Lead: Rokeda Jenkins (559) 456-5886  
(USDA) Manager: Monica Torres (559) 456-5153  
  Lead: Frank Baylor (559) 456-5955  
  Manager: Ruth Abad (559) 456-5150  
  Lead: Terri Lynn (559) 456-5862  
Files Deborah Clements (559)500–7008 (559) 497-5748
Kansas City-IMF
Regular and Express Mail Address RAIVS 333 W. Pershing Rd. Stop P6-6705 Kansas City, MO 64108     (855) 821-0094
  Manager: Kathy Gibbs (816) 499-5319  
  Lead: Debra Phillips (816) 499-5847  
  Manager: Tina Stubbs (816) 499-5662  
  Lead: Eddie Cole (816) 499-5981  
  Manager: Angela Sundquist (816) 499-5867  
  Lead: Lovina Jones (816) 499-5981  
Files Vacha Campbell (816) 499-5821 (877) 929-1595
Ogden Campus-BMF
Regular Mail Address, IRS RAIVS, M/Stop 6734 Ogden, UT 84409 Express Mail Address IRS RAIVS, 1973 N Rulon White Blvd, M/Stop 6734 Ogden, UT 84409     (801) 620-6982
  Manager: Brandy Lockwood (801) 620-7667  
  Lead: Alisa Smith (801) 620-6411  
  Manager: Gregory Lambert (801) 620-7286  
  Lead: Lana Fouty (801) 620-7873  
  Manager: Rachel Maldonado (801) 620-6438  
  Lead: Heather Summerill (801) 620-7613  
  Manager: Jodi Gifford (801) 620-6339  
  Lead: Matt Anglesey (801) 620-7255  
  Manager: Deborah Balk (801) 620-6245  
  Lead: Samaria Hunt (801) 620-7498  
Files Charleen Scoffield (801) 620-7931 (801) 620–7944

Exhibit 3.5.20-4 
IRM Cross-References


These are IRM references contained within IRM 3.5.20, they are listed here as a convenience for the user.

  • IRM 11.3 Disclosure of Official Information

  • IRM Facsimile Transmission of Tax Information

  • IRM Disclosure to Designees and Practitioners

  • IRM 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria

  • IRM Payee On-Line Sanitized Transcript (Definer W)

  • IRM Taxpayer Advocate Service (TAS) Guidelines

  • IRM On-Line Retention Register,

  • IRM Tax Return Transcript

  • IRM Status of Underreporter Cases

  • IRM Copies of CP 2000/2501/Letter 2893c

  • IRM Resolving or Referring Underreporter Cases

  • IRM 21.3.3 Incoming and Outgoing Correspondence/Letters

  • IRM Copies of Audit Reports

  • IRM 21.7.1 BMF/NMF Miscellaneous Information

  • IRM Business Tax Returns and Non-Master file Accounts Overview

  • IRM Photocopy Request for Information Returns

  • IRM 3.8.44 Campus Deposit Activity

  • IRM 3.8.45 Manual Deposit Process

  • IRM 3.17.63 Accounting Control

  • IRM 3.30.123 Processing Timeliness: Cycles, Criteria, and Critical Dates.

Exhibit 3.5.20-5 
IVES Reject Codes for Participants

Reason for Rejection Cover Sheet Reject Code


Enter all codes if more than one applies

Line 1a, 2a, or 3 -Taxpayer name is Altered (without taxpayer initials), Illegible, Missing, Incomplete, or Invalid. 1
Line 1b or 2b -Taxpayer SSN/EIN is Altered (without taxpayer initials), Illegible, Missing, Incomplete, Invalid, or has more than or less than 9-digits. 1
Taxpayer Address is: Altered (without taxpayer initials), Illegible, Missing, Incomplete, Invalid, or Two Addresses present on line 3 and/or line 4. 2
Line 5 - Any of the following information is Missing, Altered, Illegible, or Incomplete or is a label:
  • Name(often business name) or two business names listed without DBA or C/O

  • Address

  • Participant ID Number

  • Batch ID or Individual ID

  • 2 addresses listed

Participant SOR/Mailbox is: Altered, Illegible, Missing, Incomplete, or Invalid. NOTE: The SOR/mailbox is acceptable if found at the top of the request. 4
Form 4506-T or Form 4506T-EZ was not received. 5
Form 4506-T Line 6 Form Type: does not match Taxpayer TIN format. 5
Form 4506-T Line 6 is:
  • Altered (without taxpayer initials), Illegible, Incomplete, or Invalid.

  • Missing or Blank for BMF only

  • Multiple requests for BMF only.

FORM 4506-T Box 6a, 6b, 6c or 8 is: Blank 5
Form 4506T-EZ Line 6 is: Altered (without taxpayer initials), Illegible, Incomplete, or Old/Future years not available. 5
FORM 4506-T Box 7 - Checked 5
Form 4506-T Line 9 is: Altered (without taxpayer initials), Illegible, Incomplete or Missing, Blank or Old/Future years not available. 5
POA did not authorize - Forms, Products, or years requested. 5
POA Signature is - Missing, Illegible, Incomplete, or Altered (without POA initials). 6
Signature is - Missing, Illegible, Incomplete, Altered (without taxpayer initials), or does not match the name on Line 1a, 2a, or 3. 6
Title (BMF ONLY) for person signing is not present. 6
Signature Date 120 Days - The difference between the IRS Received Date and the signature date is more than 120 days or future date. 7
Signature Date Missing - The signature date is Altered (without taxpayer initials), Illegible, Missing, Incomplete, or Invalid. 7
Information on form is illegible. 8
Information on form is altered. 9
Due to limitations: we cannot process request, TP will receive notice. 10

Exhibit 3.5.20-6 
IVES Reject Notification Spreadsheet

Participant Name:
Participant Fax Number:
Date Received: Date Rejected:
Data Entry Clerk:
IVES Batch # PRT Batch # Mailbox Name Name Control Entity Address Identity SOR Product Signature Date Illegible Altered Limitations
(#1) (#2) (#3) (#4) (#5) (#6) (#7) (#8) (#9) (#10)
    XXX XXXX   X                
    XXX XXXX     X              
    XXX XXXX         X          
    XXX XXXX             X X    

Exhibit 3.5.20-7 
Reject Code Definitions for IVES Employees Only

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