3.10.72  Receiving, Extracting, and Sorting

Manual Transmittal

October 27, 2015

Purpose

(1) This transmits revised IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.

Material Changes

(1) IRM 3.10.72.1.1(2) Added a reference to the new information added to the Timeliness IRM 3.30.123 regarding the number of days it should take to route Correspondence from Receipt and Control to the appropriate function.

(2) IRM 3.10.72.1.2(7) Updated the Calendar Year and Fiscal Year to 2015. Revised the acronym from "ICT/CIS" to "ICT" and modified the definition. CIS is the system; ICT is the area where the screening and scanning occurs. Deleted the acronym "RD" for Return Delinquency, since this is no longer used by BMF CSCO.

(3) IPU 15U0521 issued 03-20-2015 IRM 3.10.72.1.2.1(1) Deleted bulky outerwear from list, since it is so subjective.

(4) IRM 3.10.72.1.2.1.2(4)5 Deleted the reference to the SAMC website.

(5) IRM 3.10.72.1.2.2(3) Added instruction for procedures to follow when requesting a deviation from IRM instructions.

(6) IRM 3.10.72.2.1(4) Note The only remaining foreign TAC office is located in Beijing. London, Paris, and Frankfurt closed in 2015.

(7) IPU 15U0469 issued 03-11-2015 IRM 3.10.72.2.1(4) Note Added information about the closing of the overseas IRS TAC offices that are currently accepting tax returns during 2015. Offices to be closed are Paris, London, and Frankfort.

(8) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.2.2(5)3 Clarified that each piece of Certified Mail needs to be returned to the USPS if the Green Card is still attached. It must be scanned before we can process it. Do not detach cards. If entire trays are returned and/or have indication of "To be Ripped" or "To be Scanned" , contact your USPS contact that entire trays were not scanned and will be returned.

(9) IPU 15U1063 issued 06-19-2015 IRM 3.10.72.2.3(3) and (4) Changed the first line of the address of the sites from "Center" to "Service" in both tables, since this is the standard language for addressing mail and remits.

(10) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.2.3(3) Added a Note and corrections to the Ogden zip code. The USPS has changed the zip code to 84201 and deleted "North" from the Rulon White Blvd. street address.

(11) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.2.4.3(10) Deleted reference to looking for signature.

(12) IPU 15U1063 issued 06-19-2015 IRM 3.10.72.2.4.7(3)6 Changed the time to 2:00 bank time, but this can be negotiated between the site and the Lockbox bank.

(13) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.2.4.7(7) Deleted instruction to look for signature on Lockbox returns.

(14) IPU 15U0673 issued 04-13-2015 IRM 3.10.72.2.4.8(3) Added instructions for the correct OFP code to charge time and report volume via a UPC. Use 31-550-59607 for looking up Certified Acceptance date on the USPS website.

(15) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.2.4.8(3) Revised the procedure for looking at the USPS website and included a Due Date chart with the Check Postmark timeframe as the only time you need to go to the website. If received during the Grace Period, Code & Edit will make it timely. If you look it up and the Acceptance Date is after the Due Date, then it's late. Do not print the page, make a check mark on the envelope as a working trail that you looked for indication of timely, but it's late.

(16) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.2.4.8(3) Added new instruction to look at the usps website when an original return is received late and the Postmark Date is missing or late for Certified mail only. Use the Due Date chart in the ISRP Deposit IRM as a guide to determine if the Postmark is late.

(17) IRM 3.10.72.2.4.8(3), (4), (5) and (6) Updated the Due Dates, where applicable to ensure none fell on a weekend date. Changed April 15 to April 18.

(18) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.2.4.8(5) Added a Second Extension Due Date column to CSPC chart for Form 1041A.

(19) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.2.4.8(6) Added a Second Extension Due Date column to OSPC chart for Form 990 series returns, Form 1041A, and Form 8868.

(20) IRM 3.10.72.5(8) Added CP 05/05A to the list of notices that should be stapled to the back of a Form 1040X.

(21) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.5(8) Added CP 63 to the list of notices that should be stapled to the back of a Form 1040X. Added instructions for CP 259 and made the distinction whether a Form 1040X is attached, or if a BMF Amended return is attached.

(22) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5(8) Added CP 59/CP 759 to the list of notices that should be stapled to the back of a Form 1040X. Added CP 259 to the table to route those responses with a BMF Amended return to Accounts Management.

(23) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.5(8) Added CP 01F to the chart.

(24) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.1(2) Note Revised the Mail Stop to 5300G for routing Form SS-4. Added a second Note to remind clerks to follow the instructions on the Form 3499 attached to a document. This is used by IRS employees to route cases to another function.

(25) IRM 3.10.72.5.1(4)5 Corrected the IUUD website address.

(26) IRM 3.10.72.5.2(3) Corrected the St. Thomas address.

(27) IPU 15U1298 issued 08-13-2015 IRM 3.10.72.5.3(2) Added the Estate and Gift Mail Stop.

(28) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.5.5(2) If the taxpayer abbreviates "Treasury" or "Department" , this is acceptable and does not require an Overstamp.

(29) IRM 3.10.72.5.5.2(1), (2) and (4) Updated the Statute year and Processing Year.

(30) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.5.5.2(1) Exception Added CP 63 to the IMF notices. For IMF, route to CSCO. Added a new sentence with the BMF notices and letters and made the distinction that the BMF Collection notices with returns should be routed to Batching for processing. Do not route to Statute or to CSCO if a BMF return attached.

(31) IPU 15U0621 issued 04-02-2015 IRM 3.10.72.5.5.2(1) Added an Exception to explain that you should not route the returns requested by Collection via the CP 59, CP 515, CP 516, CP 518 or CP 759 to Statute.

(32) IRM 3.10.72.5.5.2(5) Deleted the bullet regarding the acronym "RD" , since this is no longer used by BMF CSCO. Added the acronym "OIC" to the list.

(33) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.5.5.2(5) Added "IMF" to distinguish the type of CSCO notices that should be routed to CSCO and will have notations when ready for processing.

(34) IPU 15U0621 issued 04-02-2015 IRM 3.10.72.5.5.2(5) Added another bullet to the list of "what not to route to Statute" and that includes the returns requested via the Collection CP notices. However, if the taxpayer responds with an earlier tax period return that is not the one requested by Collection, but is Statute Imminent, then route it to Statute. If the one that Collection requested is also attached, then separate the package. Route the notice and requested return to CSCO and the other one to Statute to ensure it is "cleared" (not barred).

(35) IPU 15U1307 issued 08-17-2015 IRM 3.10.72.5.6(2) b - Clarified the procedure for Final Candling of paper flats/fats. If it's paper, you'll ensure it's sliced on 3 sides and all contents removed.

(36) IPU 15U0797 issued 05-01-2015 IRM 3.10.72.5.6(9) Added instruction to ensure that only one envelope at a time is passed over the light when Final Candling to ensure any contents are easily identified. Added a Note to emphasize that you should not push layers of envelopes across the light, just as you would look inside one envelope at a time, if sliced on 3 sides and you manually search during Final Candling. GAO cited this at multiple campuses, so decided to emphasize this technique.-->

(37) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.6(14)a Added instruction that the time found should be noted on the Log Sheet to ensure timely deposit after finding.

(38) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.6(14)b Include the Time in the Date column, or write on a second line underneath, anywhere it is legible.

(39) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.6(15) Added Time to go in the Date column. If there is not ample room, make a new line or in another column where it is legible.

(40) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.6(16) Added the phrase "if possible" in reference to large dollar remits getting deposited on the same day. The only instance when it should not be possible is when employees are candling and there are no employees working in Deposit (i.e., night shift, swing shift, working overtime in RCO and Deposit employees have left for the day).

(41) IPU 15U0266 issued 02-04-2015 IRM 3.10.72.5.7(3)b Revised the alternate method for attaching the envelope to a return, based on SERP Feedback 201500577.

(42) IRM 3.10.72.5.7(5) Deleted the reference to "RD" on a IMF return. They do not have this instruction. Instead, they edit the TC 59X or "Process as Original" .

(43) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.5.7(5) Added CP 63 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit.

(44) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.7(5) Added CP 59 and CP 759 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit. Also, changed Rejects to IMF ERS for routing when 12C letter is attached. Added a Note to the next to last line in the IMF table to explain that if the taxpayer responds with several IRS notices, put the notice with the most current date initiated on top and route according to that one.

(45) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.5.7(5) Deleted reference to looking for signature in the Note in the table under "RD" returns.

(46) IRM 3.10.72.5.7(5) Updated year to 2015. Deleted RD box and reference in the last box to RD.

(47) IRM 3.10.72.5.7(6) Updated the due dates in the first row of the table for the BMF returns. Deleted multiple references to "RD" edited on CSCO returns and that’s no longer applicable. Changed due date of Form CT-1 to February 29, deleted reference to "RD" in 2nd box and "RD" in last box.

(48) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.7(6) Added a Note to the 3rd line in the BMF table to explain that if the taxpayer responds with several IRS notices, put the notice with the most current date initiated on top and route according to that one.

(49) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.5.7(8)3 Added second Exception regarding the Amended returns that should not be routed to ICT. Route to OSPC.

(50) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.5.7(8)3a Added Exception regarding Form 945-X returns that should not be routed to ICT. Route to OSPC.

(51) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.7(8)3a Added CP 259 to the list of items attached to a BMF Amended return that should be routed to ICT/CIS.

(52) IRM 3.10.72.5.7(8) 3b Added CP 05/05A to the list of notices that can be attached to a Form 1040X, but should be routed to IVO.

(53) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.5.7(8) 3b Added CP 63 to the list of notices that can be attached to a Form 1040X. Added indication of "HCTC" or Form 8885 attached to a Form 1040X should be routed to ICT.

(54) IPU 15U1298 issued 08-13-2015 IRM 3.10.72.5.7(8)3b Made minor changes, but continue to route Form 1040X with Form 8962 to ICT.

(55) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.5.7(8)3b Added Exception regarding Form 1040X returns that should not be routed to SP or ICT. Route to OSPC.

(56) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.7(8)3b Added CP 59 and CP 759 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit. Also, changed Rejects to IMF ERS for routing when 12C letter is attached.

(57) IPU 15U1013 issued 06-15-2015 IRM 3.10.72.5.7(8)3b Changed Form 8962 attached to Form 1040X instructions in the chart to route to ICT, not the 1040X Unit. If there is an entry on Line 15 and the "8962" box is checked, route to ICT.

(58) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.5.7(8)3b Added Form 8962 attached to Form 1040X to the chart and instructions to route to 1040X unit for them to determine disposition.

(59) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.5.8.1(6) Added new instruction to look at the usps website when an original return is received late and the Postmark Date is missing or late for Certified mail only. Use the Due Date chart in the ISRP Deposit IRM as a guide to determine if the Postmark is late.

(60) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.5.8.1(6) Added caveat to look at usps website if late, prior to routing to Batching and attach to the front of the Extension.

(61) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.13(4) Added the new zip code 84201 for Ogden Street address. This is also the zip code that should be used when mailing these via Certified Mail.

(62) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.5.13(5) Added the name of the section within Chief Counsel, along with the symbols in the Attention line.

(63) IRM 3.10.72.6.1(1) The only remaining foreign post that can accept tax returns in Beijing.

(64) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.6.1(1)b Deleted reference to Lockbox not looking for signature.

(65) IRM 3.10.72.6.2(4) Rev Ruling 2002-23 added foreign postmarks to the Timely Mailing is Timely Filing rule.

(66) IRM 3.10.72.6.2(5) Beijing is the only foreign IRS Received Date that is valid. That is the only foreign office that can accept tax returns.

(67) IRM 3.10.72.6.2.1(2) Provided explanation of Emancipation Day and how it changes the April 15 due date.

(68) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.6.2.1(3) Note Added new instruction to look at the usps website when an original return is received late and the Postmark Date is missing or late for Certified mail only. Use the Due Date chart in the ISRP Deposit IRM as a guide to determine if the Postmark is late. Added another Note to say it's not necessary to perform this during the grace period.

(69) IRM 3.10.72.6.2.2(3) Exception Updated the year to 2015.

(70) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.6.2.2(6) Added new instruction to look at the usps website when an original return is received late and the Postmark Date is missing or late for Certified mail only.

(71) IPU 15U0872 issued 05-15-2015 IRM 3.10.72.6.2.3(3) Updated the Notice number to 2015-38 that states the new Designated Private Delivery Services.

(72) IRM 3.10.72.6.2.4(1) Made the distinction between First Class mail and Certified. It is up to the taxpayer to prove it was timely mailed and the only way to prove it is with a Tracking Number, which is Certified.

(73) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.6.2.4(1)c Exception Added new instruction to look at the usps website when an original return is received late and the Postmark Date is missing or late or illegible.

(74) IPU 15U0872 issued 05-15-2015 IRM 3.10.72.6.2.4(3) Revised the table to agree with the new Notice 2015-38 issued May 6, 2015 that identifies the updated list of Designated Private Delivery Services.

(75) IRM 3.10.72.6.2.5(2) Added a list of notations that indicate a remit return.

(76) IRM 3.10.72.6.2.5(10) TAC offices prefer that we fax their Acknowledgement copy of Form 3210 to them.

(77) IRM 3.10.72.7(1) Added a sentence with reference to the notations for determining whether it’s a remit return transshipped for processing.

(78) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.7(1) Added a Note to describe how to sort the Remit returns that were mailed back to the taxpayer. They must be kept in a separate sort and identified as Remit returns when they are sent to Batching, or they will unpost. If the Green Sheet, is still attached, look for the check box R in the upper left corner; otherwise, look for an edited R or $.

(79) IPU 15U0797 issued 05-01-2015 IRM 3.10.72.7.1(1) Deleted the Note in reference to identifying unsigned IMF returns.

(80) IRM 3.10.72.7.1(9) Added reference on how to determine if remits were processed for the transshipped returns.

(81) IRM 3.10.72.7.3(1) Exception Added reference about how to route the BMF CSCO notices when attached to a return; only route if there’s a request for an Installment Agreement, etc., (e.g., something CSCO would need to respond to). If a CP 05 or CP 05A is attached to a Form 1040X, route to IVO.

(82) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.7.3(1) Exception Added CP 63 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit.

(83) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.7.3(1) Exception Added CP 59 and CP 759 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit. Also, changed Rejects to IMF ERS for routing when 12C letter is attached.

(84) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.7.3(3) Note Added indication of "can't pay" or "won't pay" with an indication of need for installments. Do not send notices to Collection (CSCO) when the taxpayer is indicating that they don't agree with the penalty and/or interest assessment. Those adjustments have to be made by Accounts Management. Route them to ICT/CIS.

(85) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.7.3(4) Added new instruction to clarify how to route when the TP includes multiple notices with one response. Find the one that has the most recent date and route the entire submission to that function.

(86) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.7.3(5) If the taxpayer requests an Extension via "white mail" , instead of the Form, sort with other Extension Forms with Remit and route to Deposit.

(87) IPU 15U0859 issued 05-14-2015 IRM 3.10.72.8(6) Revised the sorting procedures for Form 8453 and specified that you’ll use the location of where the taxpayer placed it. If it’s on top, then you’ll sort as a Form 8453; if behind a IMF return, then sort by Form type and continue processing.

(88) IPU 14U1582 issued 11-10-2014 IRM 3.10.72.8(6) Revised the routing of Form 8453 and deleted references to Form 8453-OL.

(89) IRM 3.10.72.8.1(1) Deleted the reference to "RD" edited on returns.

(90) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.8.1(1) Changed the title of this section to Special Procedures. Revised the first paragraph to delete references to look for missing signature. Deleted paragraph (2) and (3).

(91) IRM 3.10.72.8.1(2) Deleted reference to "RD" in the first line of the table.

(92) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.8.1(2) Added the instruction that if the TP responds to the CP 63 with an Amended Return, route it to Batching for the 1040X unit to process.

(93) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.8.1(2) Added the instruction that if the TP responds to the CP 59 or CP 759 with an Amended Return, route it to Batching for the 1040X unit to process. Only route original returns to CSCO.

(94) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.8.1(4) Changed to (2) and deleted references to signature. In the table, delete the reference to signature. Deleted (5) regarding signature on Form 1040X. Changed (6) to (3) and deleted the last sentence in reference to signature. Changed (7) to (4) and added information about the "R" box on the Form 3531, green sheet, and how this can be used to sort as a Remit return when it is mailed back.

(95) IPU 15U1307 issued 08-17-2015 IRM 3.10.72.8.2 - Added new section to describe the various sorts, in priority order for routing to ERS/Rejects. Then, sort correspondence for ICT and ones with Form 1040X to be batched separately for the 1040X Unit. Identify them separately on the Batch Sheet and place on separate carts.

(96) IPU 15U1351 issued 08-25-2015 IRM 3.10.72.8.2(1) Changed the routing in the 4th box to ERS/Rejects to research when correspondence indicates a return was filed.

(97) IRM 3.10.72.11(4) Updated the Statute year.

(98) IRM 3.10.72.12(1) Updated the Statute year. Deleted reference to "RD" in the table.

(99) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.12(1) Added routing info for Form 1040 with CP 63 attached to Austin CSCO.

(100) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.12(1) In the first two boxes on the table, added the indicators of a Remit return that was mailed back to the taxpayer and those returns need to be sorted separately and identified as Remit Returns, prior to routing to Batching. Also, added this same type of language in the box referring to the Green Sheet, Form 3531. In the box referring to "RD" returns, deleted any reference to missing signature.

(101) IRM 3.10.72.12(2) Added CP 05/CP 05A attached to a Form 1040X should go to IVO.

(102) IPU 15U1416 issued 09-18-2015 IRM 3.10.72.12(2) Added to the paragraph and to the table - CP 63 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit. Added info for routing the Form 1040X to ICT when Form 8885 is attached or reference to "HCTC" .

(103) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.12(2) Added line to table regarding Form 1040X returns that should not be routed to SP or ICT. Route to OSPC.

(104) IPU 15U0599 issued 03-31-2015 IRM 3.10.72.12(2) Added to the paragraph and to the table - CP 59 and CP 759 to the list of notices attached to a Form 1040X that should be routed to the 1040X Unit. Also, changed Rejects to IMF ERS for routing when 12C letter is attached.

(105) IPU 14U1618 issued 11-24-2014 IRM 3.10.72.12(2) Added reference to "Streamline" Form 1040X in the section with OVDP. These are bundled together with other returns from the same filer and routed to LB&I for review.

(106) IPU 15U1013 issued 06-15-2015 IRM 3.10.72.12(2) Corrected instruction for Form 8962 attached to a Form 1040X should be routed to ICT, instead of 1040X unit

(107) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.12(2) Added instruction for Form 8962 attached to a Form 1040X should be routed to 1040X unit.

(108) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.12(5) Added reference back to procedures for looking at the USPS website for the Certified mail.

(109) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.12(5) Note Added the caveat to look at usps website if Postmark Date is after the Due date.

(110) IRM 3.10.72.12(5)a Updated the April due dates (or Postmark Date) to April 18.

(111) IRM 3.10.72.13.1(1) Due Date is February 28, but will be February 29 in 2016.

(112) IPU 15U0717 issued 04-17-2015 IRM 3.10.72.13(3)1 Revised the first inconsistency procedure to say if the taxpayer makes an entry for Balance Due and also checks one of the Credit Elect boxes, then sort as No Refund. Also revised Figure 3.10.72-10 and Figure 3.10.72-11. Response to SERP Feedback 201502375.

(113) IRM 3.10.72.13(5) Revised the instruction to delete "RD" , but explained that if there is an original return attached to a Return Delinquency notice or letter, put the correspondence to the back and process the return. Do not route to CSCO, unless there is correspondence that needs to be addressed by them.

(114) IRM 3.10.72.13.5(1) Due Date will be February 1 for Form 940 and Form 940-EZ.

(115) IRM 3.10.72.13.6(1) Due Date will be February 1 for Form 940PR.

(116) IRM 3.10.72.13.7(1) Due Date will be February 1 for Form 941.

(117) IRM 3.10.72.13.7(5) and (10) Updated the tax year to 2016.

(118) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.13.8(6) Added instructions under the Amended BMF section to explain that some Form 843, Form 945-X and Form 1040-X marked with literals pertaining to Tribal General Welfare Exclusion Act of 2014 should be routed to OSPC for processing, not ICT or SP 1040X unit.

(119) IRM 3.10.72.13.9(1) Due Date will be February 1 for Form 941PR/SS.

(120) IRM 3.10.72.13.9(4) Updated the tax year to 2016.

(121) IRM 3.10.72.13.10(1) Due Date will be February 1 for Form 943.

(122) IRM 3.10.72.13.10(4) Updated the tax year to 2015.

(123) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.13.10(4) Added the ISRP code for Form 943/Form 943-PR to a table beside each sort category to ensure they are properly sorted with an identifying Batch ID for ISRP operators.

(124) IRM 3.10.72.13.11(1) Due Date will be February 1 for Form 944.

(125) IRM 3.10.72.13.11(4) Updated the tax year to 2015.

(126) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.13.11(4) Added the ISRP code for Form 944/Form 944SP to a table beside each sort category to ensure they are properly sorted with an identifying Batch ID for ISRP operators.

(127) IRM 3.10.72.13.12(1) Due Date will be February 1 for Form 944PR.

(128) IRM 3.10.72.13.12(4) Updated the tax year to 2015.

(129) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.13.12(4) Added the ISRP code for Form 944PR/Form 944SS to a table beside each sort category to ensure they are properly sorted with an identifying Batch ID for ISRP operators.

(130) IRM 3.10.72.13.13(1) Due Date will be February 1 for Form 945.

(131) IRM 3.10.72.13.17(2) Added April 18, 2016 as the April 15 due date this year.

(132) IRM 3.10.72.13.17(10) Updated Statute year to 2012.

(133) IRM 3.10.72.13.18(1) Added April 18, 2016 as the April 15 due date this year.

(134) IRM 3.10.72.13.19(1) Deleted reference to March 16.

(135) IRM 3.10.72.13.22(1) Update the year to 2015.

(136) IRM 3.10.72.13.23(1) Deleted reference to March 16.

(137) IRM 3.10.72.13.27(1) Deleted reference to March 16.

(138) IRM 3.10.72.13.33(1) Updated Statute year to 2012.

(139) IPU 15U1013 issued 06-15-2015 IRM 3.10.72.13.33(4) Added new instruction for routing Form 5500-EZ with Form 14704 to Payment Perfection. Sort separately.

(140) IPU 15U1298 issued 08-13-2015 IRM 3.10.72.13.35(5) Added mail stop for Estate and Gift for routing Form 4768.

(141) IPU 15U1143 issued 07-09-2015 IRM 3.10.72.13.39(4) Form 8453-F should be routed to e-Help desk in Ogden.

(142) IRM 3.10.72.13.42(5) Updated Statute year to 2012.

(143) IPU 15U0895 issued 05-21-2015 IRM 3.10.72.13.42(6) Added instruction on how to identify the "amended" Form 8804 and Form 8805, as well as how the taxpayer is instructed to prepare and mail it to Ogden. Route to Exam.

(144) IRM 3.10.72.13.43(1) Note Updated Statute year to 2012.

(145) IPU 15U0717 issued 04-17-2015 IRM 3.10.72.13.46(1) Note Added a second note to remind extractors that only the Form 8955-SSA is to be mailed to that address. If there are other IRP documents, refer to the Routing Guide. Some are processed by IRS and some by SSA, but they should not be mailed with the Form 8955-SSA or to that SSA address.

(146) IPU 15U1298 issued 08-13-2015 IRM 3.10.72.13.47 Added a new section for Ogden to pull the contents from CFN 0051 by a designated employee, date stamp and package the "IPF" and "BPD" forms for routing to the proper building/Mail Stop 4916. Sort the various forms separately, prior to routing. Route the responses to the letters, including any CD attached to the response.

(147) IPU 15U1143 issued 07-09-2015 IRM 3.10.72.15.2(4) Exception Deleted Form 8453-F reference, since it is now routed to e-Help desk, instead of Batched.

(148) IPU 15U0859 issued 05-14-2015 IRM 3.10.72.15.2(5) Added new instruction on how to sort Form 8453.

(149) IPU 15U1181 issued 07-17-2015 IRM 3.10.72.15.5(3) Added CP 14 series, CP 210 and CP 220 to the list of notices that should be routed to CSCO when an Installment Agreement, Form 9465, Form 433, or Form 2159 is attached.

(150) IPU 15U1013 issued 06-15-2015 IRM 3.10.72.15.5(4) Corrected Note (in the table) instruction to route International Installment Agreements to Austin, instead of Philadelphia.

(151) IPU 15U1181 issued 07-17-2015 IRM 3.10.72.15.5(4) Note Added to the first table heading: CP 14 series, CP 210 and CP 220 to the list of notices that should be routed to CSCO when an Installment Agreement is attached,

(152) IPU 15U1160 issued 07-14-2015 IRM 3.10.72.15.5.1 Added new subsection to include information from previous Exhibit 3.10.72-10 regarding the Collection Advisory Group and routing of Form 1127.

(153) IPU 14U1457 issued 10-09-2014 IRM 3.10.72.15.9(1) Added more literals that indicate "Streamlined" , such as "Streamlined Offshore Domestic" , "Streamlined Offshore Foreign" , "Streamlined Offshore Domestic Certification" , or "Streamlined Offshore Foreign Certification" .

(154) IPU 15U0404 issued 03-03-2015 IRM 3.10.72.15.9(2)5 Deleted reference to looking for signature.

(155) IPU 15U0621 issued 04-02-2015 IRM 3.10.72.15.9(2)6 Added instruction to route any return with a missing SSN to Entity for assignment of IRSN.

(156) IPU 15U0621 issued 04-02-2015 IRM 3.10.72.15.9(5) Do not route to Statute with a missing SSN.

(157) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.15.9(10) Note Added a Note about the routing of Letters to ERS in AUSPC.

(158) IPU 15U0706 issued 04-16-2015 IRM 3.10.72.16(1) Note Added second Note to describe procedures for KCSPC when they receive returns routed by Philadelphia CI that were intercepted by the USPS.

(159) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.16.2(1) Note Since BMF sites do not have a Funny Box, they should refer frivolous returns to their Lead or Manager to route to the FRP Coordinator.

(160) IPU 15U0116 issued 01-16-2015 IRM 3.10.72.16.2(1)a Moved the sentence in (1)b to (1)a regarding the examples, since most of them are IMF related. Any zero return or argument that they do not owe tax due to some frivolous argument on a BMF return should be referred to FRP Coordinator.

(161) IPU 15U0266 issued 02-04-2015 IRM 3.10.72.16.3(3)b The Remittance Security Coordinator will determine if a suspicious remit should be turned over to FDC or TIGTA, based on SERP Feedback 201500591.

(162) Exhibit 3.10.72-1 If a Form 1040X has a CP 05 or CP 05A attached, route to IVO. Route Form 8862 to ICT, rather than 1040X Unit. Added Form 921-A and any correspondence referencing Rev Proc 92-99 should be sent to Exam Technical Services, shown in Exhibit 3.10.72-11.

(163) IPU 15U1416 issued 09-18-2015 Exhibit 3.10.72-1 Exception Added CP 63. Also, explained the difference in how the IMF CSCO responses vs BMF CSCO responses are handled. BMF returns will be routed to Batching; IMF returns will be routed attached to the notice to IMF CSCO. Added Form 8955 attached to Form 1040X should be routed to ICT. Added CP 63 to the list of notices attached to Form 1040X that can be routed to Batching.

(164) IPU 15U1298 issued 08-13-2015 Exhibit 3.10.72-1 Added routing instructions for Form 1095-B, Form 4768 to Estate & Gift prior to processing, Form 9208, Form 9209, and Form 9210, Form 14692 to ITIN, Form W-13, and added Form 8965 to the Form 1040X criteria as one of the attachments that should be worked by the 1040X Unit. Added Form 1040X with Form 8885 should be routed to ICT.

(165) IPU 15U1181 issued 07-17-2015 Exhibit 3.10.72-1 Corrected the Refund Inquiry Mail Stop in Fresno from C2007 to B2007 under Form 150.1/Form 150.2 and Form 8599.

(166) IPU 15U1160 issued 07-14-2015 Exhibit 3.10.72-1 Corrected the Mail Stop for routing the Waiver and Extension requests for Form 8966 to Stop 6182AUSC. Revised the routing instructions for Form 1127 and Form 12277. Added that Pub 4235 is required to properly route and deleted the addresses in Exhibit 3.10.72-10. Always ensure the envelope is attached (or a photocopy of envelope when detached by Code & Edit). If Code & Edit is not attaching a copy of the envelope, provide Feedback to them.

(167) IPU 15U1143 issued 07-09-2015 Exhibit 3.10.72-1 Changed routing of Form 8453-F to e-Help, rather than Batching.

(168) IPU 15U1131 issued 07-08-2015 Exhibit 3.10.72-1 Added a Note under Form 8966 to say route the written requests for Extensions of Form 8966 and Waiver for not e-filing to Entity, Stop 6054 AUSC. Ensure these are not scanned into ICT as White Mail.

(169) IPU 15U1013 issued 06-15-2015 Exhibit 3.10.72-1 Added the routing of Form 1040X with indication of Premium Tax Credit to ICT.

(170) IPU 15U0895 issued 05-21-2015 Exhibit 3.10.72-1 Revised the routing for various Form 8804 in Ogden. Revised the routing of Form 8805, as well, within Ogden.

(171) IPU 15U0797 issued 05-01-2015 Exhibit 3.10.72-1 Added "loose" Form 8962 to be routed to ICT/CIS. If Form 8809 is attached to Form 8027, put the Form 8027 on top and continue processing. If Form 8809 is received "loose" , then route to West Virginia.

(172) IPU 15U0717 issued 04-17-2015 Exhibit 3.10.72-1 Revised the address for mailing Form W-2/Form W-3 and Form W-2C/Form W-3C to SSA. Always track the mail sent to SSA sent it contains PII, so you will use UPS Ground. For SSA receipts, the UPS allows a 3-line address. Use the address shown in the Routing Guide and notice which Copy is shown on the document to properly route. Reversed the order of the instruction for mailing Forms back to SSA that were incorrectly mailed to us and to write the note on Form 3210.

(173) IPU 15U0706 issued 04-16-2015 Exhibit 3.10.72-1 Added routing instructions for Form 843, Form 945-X and Form 1040X marked with literals pertaining to Tribal General Welfare Exclusion Act of 2014 should be routed to OSPC for processing, not ICT or SP 1040X unit.

(174) IPU 15U0673 issued 04-13-2015 Exhibit 3.10.72-1 Added routing instruction for Affordable Care Act information return documents.

(175) IPU 15U0673 issued 04-13-2015 Exhibit 3.10.72-1 Added foreign address taxpayer submissions to the routing for information return program routing instructions.

(176) IPU 15U0673 issued 04-13-2015 Exhibit 3.10.72-1 Added a Note under Form 1099 and Form 1095-A to refer to the Information Return document routing information found in the chart below.

(177) IPU 15U0673 issued 04-13-2015 Exhibit 3.10.72-1 Added to the Note under Form 8948 to leave it attached to a Form 1041 or Form 1040 series return. Only route to Files when received "loose" .

(178) IPU 15U0621 issued 04-02-2015 Exhibit 3.10.72-1 Added and Exception to the text at the top of the table to explain that if any requested original return is attached to one of the Collection notices, requesting that particular return for that specific tax period, then route it to CSCO, even if it is normally a "Statute Imminent" tax period. They will be processed by CSCO and input the TC 59X that will come back to get processed and by-pass Statute. Updated the Mail Stop for Form 1098 MA based on SERP Feedback 201502049.

(179) IPU 15U0599 issued 03-31-2015 Exhibit 3.10.72-1 Added information on routing Form W-2 and whether using USPS or UPS. Revised entire section on routing various Copy of Form W-2 series, excluding Form W-2G that is processed by IRS, not SSA. Revised that to say if there is a loose Copy B or Copy C, route it to ICT/CIS. Added CP 59 and CP 759 under Form 1040X as notices that should be moved to the back and route return to 1040X Unit. Any 12C letter with a Form 1040X should be routed to IMF ERS. Deleted TSP-1, it should be done on-line or routed to appropriate Payroll office.

(180) IPU 15U0541 issued 03-24-2015 Exhibit 3.10.72-1 Added CSPC IMF ERS mail stop to Form 1095-A. Deleted Form 8867 being routed to IMF ERS, since they do not correspond for it.

(181) IPU 15U0521 issued 03-20-2015 Exhibit 3.10.72-1 Deleted Form 8408 since it has been obsolete for many years.

(182) IPU 15U0469 issued 03-11-2015 Exhibit 3.10.72-1 Route Form 1095-A and Form 8965 to IMF ERS/Rejects.

(183) IPU 15U0404 issued 03-03-2015 Exhibit 3.10.72-1 Changed routing of Form 8922 to CAWR in Memphis and Philadelphia. Added Form 8966 routing in Austin.

(184) IPU 15U0160 issued 01-21-2015 Exhibit 3.10.72-1 Added reference to Form 8612 and Form 8613 that they go to CSPC Batching for NMF processing. Added new Form 8612 Amended and Form 8613 Amended to show they are routed to AM BMF EIN unit for NMF processing in Cincinnati.

(185) IPU 14U1643 issued 12-02-2014 Exhibit 3.10.72-1 Changed routing of loose Form 8948 to go to Alpha File in Ogden, per signed Agreement with W&I.

(186) IPU 14U1637 issued 11-28-2014 Exhibit 3.10.72-1 Added routing instructions for Form 150.1 and Form 150.2 to respond to SERP Feedback 201405778. Added Form 211 to Exhibit 1 since it is now routed to Ogden.

(187) IPU 14U1618 issued 11-24-2014 Exhibit 3.10.72-1 Removed e-Help from Form 8453 routing. Route to AUSPC and Batching will determine it's path.

(188) IPU 14U1582 issued 11-10-2014 Exhibit 3.10.72-1 Added instructions for routing Form 1040-C to Austin Files and indicate "Alpha File" on the Buck Slip. There is no TC 150 to associate the document.

(189) IPU 15U1416 issued 09-18-2015 Exhibit 3.10.72-2 Added Letter 112C, Letter 282C, Letter 2255C and Letter 2284C and routing procedures if there is a return attached.

(190) IPU 15U1351 issued 08-25-2015 Exhibit 3.10.72-2 Deleted the "G" from Entity’s Mail Stop in CSPC; it’s now Stop 842. See change to Letters 3852C, 3853C, and 6800 sce.

(191) IPU 15U1298 issued 08-13-2015 Exhibit 3.10.72-2 Added a Note under Letter 4657 that if there is a CD-ROM attached to response, route it to Stop 4916. Do not return it to the filer.

(192) IPU 15U1143 issued 07-09-2015 Exhibit 3.10.72-2 Changed the Mail Stop for IDTVA section in Andover from Stop 360 to Stop 604 for Letter 4281C and Letter 4445C.

(193) IPU 15U1063 issued 06-19-2015 Exhibit 3.10.72-2 Added Letters 2272C, 2273C and 2274C.

(194) IPU 15U0599 issued 03-31-2015 Exhibit 3.10.72-2 Responded to SERP Feedback 201501855 by adding instruction to Note in opening paragraph that 12C letters need to be routed to the site shown on the Return Address. Some IMF ERS cases are worked by BMF ERS and the responses must be routed to the proper ERS site.

(195) IPU 15U0541 issued 03-24-2015 Exhibit 3.10.72-2 Deleted the Note under Letter 12C. Added the Mail Stops for all IMF ERS routing of the 12C responses. Revised the Note in the paragraph leading into the table to change the function from IMF Rejects to IMF ERS. Deleted 4612C, since it is obsolete.

(196) IPU 15U0404 issued 03-03-2015 Exhibit 3.10.72-2 Added Letter 5489 to be routed to Centralized Excise in CSPC.

(197) IPU 15U0266 issued 02-04-2015 Exhibit 3.10.72-2 Added Letter 5371 and Letter 5498 to be routed to LB&I for the OVDI program.

(198) IPU 15U0160 issued 01-21-2015 Exhibit 3.10.72-2 Added Letter 105C and 106C with IDRS Range to be routed to IVO in Austin. Corrected IVO Stop number in AUSC for Letter 4883C, 5071C, and added 5447C.

(199) IPU 15U0116 issued 01-16-2015 Exhibit 3.10.72-2 Deleted some BMF AUR letters and made notices and vice verse - added Letters 2030, 2531, and 3219B.Added Letter 4527C to route to CAF in Ogden.

(200) IPU 14U1582 issued 11-10-2014 Exhibit 3.10.72-2 Added Letter 3217C/3217SP to be routed to CSCO. Corrected the IVO Mail Stop numbers for Letter 3219C, Letter 4464C, and Letter 4800C.

(201) IPU 15U1013 issued 06-15-2015 Exhibit 3.10.72-2 Separated the instruction for routing the Letter 105C with Form 907. Only route the ones where the issue is related to Quality Stores or CSX, Inc. v. United States is noted as the reason for filing to the Minnesota address. All others should be routed to ICT or IVO.

(202) Exhibit 3.10.72-3 Added a Note under CP 05 and CP 05A to keep the Form 1040X with the package and route to IVO.

(203) IPU 15U1416 issued 09-18-2015 Exhibit 3.10.72-3 Added CP 63 to the CP 59/CP 759 as ones routed to CSCO. If original return attached, route to CSCO. If an Amended Return attached, route to Batching. Revised CP 259 to show the difference in routing when it’s a response to a IMF or BMF notice with return. Added a Note to CP 759 to show that if an Amended, Form 1040X is received as a response, route it to the 1040X Unit. Added Note to CP 959 that if an original BMF return is attached, route to Batching. If Amended attached, route to ICT. Added a Note under CP 515, CP 516 and CP 518 to say if a BMF return is attached, route to Batching.

(204) IPU 15U1351 issued 08-25-2015 Exhibit 3.10.72-3 Added CP 3219A to be routed to AUR.

(205) IPU 15U1181 issued 07-17-2015 Exhibit 3.10.72-3 Added a Note to CP 14 series, CP 210, and CP 220 that if an Installment Agreement is attached, route to CSCO. This will "trump" routing to any other function, such as CAWR, based on the Blocking Series.

(206) IPU 15U1131 issued 07-08-2015 Exhibit 3.10.72-3 CP 215 (PRN 549 and 550), CAWR notices - move the State of CA from Memphis to Philadelphia.

(207) IPU 15U0797 issued 05-01-2015 Exhibit 3.10.72-3 Added a Note under CP 215, PRN 549 and 550 to keep any Form W-2/Form W-3 attached when routing the notice to CAWR. Also, moved the states of OR and CA under Philadelphia and deleted from Memphis.

(208) IPU 15U0621 issued 04-02-2015 Exhibit 3.10.72-3 Added a Note under CP 59/CP 759, CP 259, and CP 515/CP 516/CP 518 to ensure the responses of the applicable returns and tax period requested on the notice are not routed to Statute. Also, added a note that only Original returns that were requested by CSCO should be routed with the notice to Collection. Collection does not process Amended Returns. If it's a BMF Amended return attached, route it to ICT/CIS. If it's a Form 1040X, then route to SP for Batching and processing by the 1040X unit, unless a Carryback (which would be routed to ICT/CIS).

(209) IPU 15U0599 issued 03-31-2015 Exhibit 3.10.72-3 Changed routing of CP 521 to ICT/CIS. Only route to CSCO when clear indication of can't pay. Do not route to CSCO if they are requesting a penalty or interest abatement. That is for Accounts Management to resolve. Added a Note to CP 59/CP 259/CP 759 that if there is an Amended Return attached to one of these notices, don't send the reply to CSCO. Route it to be processed. CSCO does not do adjustments. If it's an original return that they requested on the notice, then route to CSCO.

(210) IPU 15U0442 issued 03-06-2015 Exhibit 3.10.72-3 Added CP 01F to the chart to be routed to KCSPC, if correspondence. Added another Note and tried to clarify that an Address Change request is not considered correspondence that needs to be reviewed by anyone in KC. If an Address Request is included with a tax return and the notice, leave it attached for Code and Edit to process. Never mail a return to KC when a CP 01A or CP 01F is attached. Continue processing the return and only route the correspondence if there is an issue that needs to be addressed by KC.

(211) IPU 15U0404 issued 03-03-2015 Exhibit 3.10.72-3 Added CP 01F with same routing as CP 01A.

(212) IPU 15U0266 issued 02-04-2015 Exhibit 3.10.72-3 Deleted CP 54F, since obsolete. Deleted CP 86, since it's a transcript; added an Exception to routing the CP 85 and CP 87 series with a Form 1040X. Changed the function to receive the CP 259 alpha series to EO Entity, instead of BMF.

(213) IPU 15U0160 issued 01-21-2015 Exhibit 3.10.72-3 Corrected IVO Stop number for CP 05A.

(214) IPU 15U0116 issued 01-16-2015 Exhibit 3.10.72-3 Added CP's 10, 15H, 16, and 207 to route to ICT. Added PRN 708 under CP 15/215 to be routed to ICT. Added CP 32/32A to route to Refund Inquiry.

(215) IPU 14U1618 issued 11-24-2014 Exhibit 3.10.72-3 Corrected the Mail Stop for routing of the CP575A-575L to the AM-EIN unit in Cincinnati.

(216) IPU 14U1582 issued 11-10-2014 Exhibit 3.10.72-3 Revised routing of CP 575 series (A thru L) to the Accounts Management EIN unit in Cincinnati, rather than scanning to CIS. Added PRN 708 under CP 15/215 to be routed to Accounts Managment.

(217) Exhibit 3.10.72-4 Deleted reference to "RD" since it is no longer used by IMF or BMF CSCO. Changed Special Enrollment Exam address. Corrected the address for routing Form 8508.

(218) IPU 15U1160 issued 07-14-2015 Exhibit 3.10.72-4 Revised routing of Form 4422. Route to Function/Mail Stop shown on the Form.

(219) IPU 15U0797 issued 05-01-2015 Exhibit 3.10.72-4 Deleted reference to Form 8809 since it was added to Exhibit 1. If an employer disagrees with the normal tip rate, they can send a petition along with a User Fee to an IRS office in Michigan for consideration.

(220) IPU 15U0599 issued 03-31-2015 Exhibit 3.10.72-4 Revised the instruction for the "Application for Exemption from the Shared Responsibility Payment for Individuals who Experience Hardships" . Code & Edit will route ones they detach to RCO. Mail the loose ones received plus the ones from Code & Edit to Kentucky weekly.

(221) IPU 15U0521 issued 03-20-2015 Exhibit 3.10.72-4 Added instructions for routing a loose "Application for Exemption from the Shared Responsibility Payment for Individuals who Experience Hardships" and ones detached by Code & Edit to mail to the KY address weekly. Revised the routing of Correspondence relating to Back-up Withholding. The correspondence is generally from a Financial Institution that is requesting verification of the SSN. That needs to come from SSA.

(222) IPU 14U1637 issued 11-28-2014 Exhibit 3.10.72-4 Changed routing of Form 211.

(223) IPU 15U1416 issued 09-18-2015 Exhibit 3.10.72-5 Added CP 63 to CFN 23.

(224) IPU 15U1131 issued 07-08-2015 Exhibit 3.10.72-5 Deleted 1040X project with State of New York, represented by CFN 17 in Kansas City. Added CP 01F.

(225) IPU 15U1013 issued 06-15-2015 Exhibit 3.10.72-5 Added Letter 5701C to CFN 0053.

(226) IPU 15U0859 issued 05-14-2015 Exhibit 3.10.72-5 Added CFN 0051 for the LB&I returns filed in Ogden, Insurance Provider Fee and Branded Prescription Fee.

(227) IPU 15U1143 issued 07-09-2015 Exhibit 3.10.72-7 Deleted Form 8453-F from the BMF return chart of forms that are batched.

(228) IPU 15U1063 issued 06-19-2015 Exhibit 3.10.72-9 Updated Area 6 to include the specific zip codes that are included in Northern California, Area 6.

(229) IPU 15U1013 issued 06-15-2015 Exhibit 3.10.72-9 Updated the entire chart, including States in Area, addresses, phone and fax numbers.

(230) IPU 15U1160 issued 07-14-2015 Exhibit 3.10.72-10 Deleted the entire Exhibit, since multiple changes made to Publication 4235. Also, revised the language to ensure the envelope or copy of the envelope is attached, prior to mailing to them. The text was moved to new section IRM 3.10.72.15.5.1.

(231) Exhibit 3.10.72-11 Made numerous changes to the Regions, addresses, and contact names for Examination Technical Services.

(232) IPU 15U0541 issued 03-24-2015 Exhibit 3.10.72-12 Added Fax number for Fresno.

(233) IPU 15U0442 issued 03-06-2015 Exhibit 3.10.72-12 Updated the Efax number for Cincinnati on the table.

(234) Editorial changes were made throughout this IRM.

Effect on Other Documents

IRM 3.10.72, dated October 31, 2014 (effective January 1, 2015) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): 15U0116, 15U0160, 15U0266, 15U0404, 15U0442, 15U0469, 15U0521, 15U0541, 15U0599, 15U0621, 15U0673, 15U0706, 15U0717, 15U0797, 15U0859, 15U0872, 15U0895, 15U1013, 15U1063, 15U1131, 15U1143, 15U1160, 15U1181, 15U1298, 15U1307, 15U1351, 15U1416

Audience

Wage and Investment Receiving, Extracting, and Sorting Employees in Submission Processing Campuses (Receipt and Control)

Effective Date

(01-01-2016)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.10.72.1  (01-01-2012)
Scope

  1. Unless otherwise stated, these procedures apply to all campuses.

  2. This manual provides for instructions for receiving mail and automated processing of incoming mail.

  3. Automated sorting of mail on sorting equipment called the Service Center Automated Processing System (SCAMPS).

    1. Extracting and sorting of mail

    2. Date stamping of returns and documents where applicable

    3. Overstamping of remittance where applicable

    4. Disposition of returns and all other mail (correspondence) received in Second Sort

3.10.72.1.1  (01-01-2016)
Objectives

  1. The objectives of the extracting and sorting functions are as follows:

    1. Expedite all remittances to Deposit Activity

    2. Reduce mail delivery time to the pipeline processing

    3. Minimize time from receipt of mail through the sorting function to routing

    4. Enable documents to be examined as quickly as possible and sort appropriately

    5. Provide envelope and date stamping needed for filing timeliness determination made during examination

    6. Extract and separate the work as quickly as possible so it can be controlled

  2. Refer to IRM 3.30.123.5(2) for the established time frame for routing correspondence from Receipt and Control to the appropriate function.

3.10.72.1.2  (01-01-2016)
General

  1. Throughout this manual references are made to actions required by management. It is to be understood that if a Manager delegates authority to someone to act on behalf of management, that individual is considered to be management regarding the item(s) in question. Therefore, no additional reference will be made in this IRM to "management or their designee" , "analyst" , etc.

  2. The daily Candling Log, the monthly Restricted Items Review, and the monthly Manager's Lockbox Transmittal Review will be maintained for 1 year in a log book (i.e., destroy the oldest month when you add a new month). Other reports will be maintained electronically. Local management will determine the most appropriate method.

  3. Throughout this manual, references are made to other IRMs in relation to instructions necessary to properly perform tasks in IRM 3.10.72. Management must be responsible for having at least one of the referenced IRMs in the work area. However, at management's discretion, it may be worthwhile for each employee to keep a copy of the IRM 3.10.72 at their work station. In either case, management is required to update the IRMs distribution pattern and the volume required for each area. Additional reference IRMs are:

    • IRM 3.0.101, Schedule K-1 Processing

    • IRM 3.0.230, Lockbox Processing Procedures

    • IRM 3.5.61, Files Management and Services

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit Process

    • IRM 3.8.46, Discovered Remittance

    • IRM 3.8.47, Manual Deposit Process for Field Office Payments

    • IRM 3.10.5, Batch/Block Tracking System (BBTS)

    • IRM 3.10.73, Batching and Numbering

    • IRM 3.13.62, Media Transport and Control

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

    • IRM 3.41.276, Form 941

    • IRM 3.41.277, Forms 940 SCRIPS Processing

    • IRM 25.6.1, Statute of Limitations Processes and Procedures

  4. IRM 10.2.1, Physical Security, IRM 10.2.8, Incident Reporting, and IRM 1.4.6, Managers Security Handbook, are the prevailing manuals concerning security measures necessary for date stamps, Document Locator Number stamps, payee name stamps (for negotiating checks), other stamp devices, as well as any emergency that should be reported. Each manual must be consulted to determine the level and type of security required. Particular attention must be given to the requirements to limit (one specific individual) and protect against unauthorized use of all stamp devices. Serial numbers (where available) must be associated with the specified user(s).

  5. IRM 11.3.1, Introduction to Disclosure, should be consulted when disclosure issues are in question.

    Example:

    Opening and routing mail is a disclosure of taxpayer data, but is permissible and necessary since that is a requirement to perform your job. However, discussing tax information about a specific taxpayer with others, who do not have a need to know, is a violation. If an employee becomes aware of any such disclosure, he or she should report that person to TIGTA.

    Note:

    If IRS initiated correspondence is mailed back to the IRS with a note or any indication that someone other than the taxpayer opened this mail piece or there was another taxpayer's notice included in that envelope (i.e., had access to another taxpayer's return data, TIN, etc.), report this as an inadvertent disclosure. Give this to your manager who will report it using the following link:
    http://gatekeeper.web.irs.gov/errCPReport2.aspx.

  6. Throughout this manual, references are made to "Returns" and "Documents" . A "return" is a form required by law to be filed (e.g., Form 1040 , Form 720, Form 990, etc.). A "document" is a form not required by law but is relevant to the particular account (e.g., a subsequent payment, a Computer Paragraph (CP) notice, a "C" letter, etc.).

  7. A list of some of the acronyms (and definition) used in this IRM are found below. This list is not all inclusive. For details on other acronyms, use the Search feature on the IRS Home Page.

    ACRONYM DEFINITION
    ACS Automated Collection System
    ACSS ACS Support
    APO/FPO/DPO Army Post Office (APO) / Fleet Post Office (FPO) / Diplomat Post Office (DPO) – Used in lieu of City for military posts. They also have unique State and zip codes.
    ASED Assessment Statute Expiration Date
    ASFR Automated Substitute For Return - If "ASFR" notated in top margin of the return, route to "ASFR" function. Do not sort for processing. Accounts are adjusted in the "ASFR function" . See IRM 3.10.72.15.7.
    Batching The area responsible for establishing control of the documents through processing using the Block Batch Tracking System (BBTS).
    BBTS Batch/Block Tracking System
    BMF Business Master File - BMF (business) returns which are processed in:
    • Cincinnati Submission Processing Campus (CSPC)

    • Ogden Submission Processing Campus (OSPC)

    BPD Bureau of Public Debt or Branded Prescription Drug - If a taxpayer wants to make a donation to the debt of the United States, they may write a check made payable to the "Bureau of the Public Debt" (BPD). If a Taxpayer mails a Form 8947, Letter 4657, or Letter 4658 directed to OSPC, it is associated with the Branded Prescription Drug program in Large Business and International (LB&I).
    CFN Code Format Number - the 4 digit extension to a zip code. This is used by the SCAMPS machine to sort in specific pockets. It can be programmed or generated on letters based on the IDRS range. See Exhibit 3.10.72-5 for a listing.
    Calendar Year Accounting period covers 12 months and ends in December (or the 12th month, for example 201512)
    Campus Support or "Ramp-down" or "Back-end" sites Campuses that are no longer Submission Processing (SP) sites. They perform back-end work such as Accounts Management, Exam, Collection, etc. Sites are located in:
    • Andover

    • Atlanta

    • Brookhaven

    • Memphis

    • Philadelphia

    Note:

    For complete mailing addresses, see IRM 3.10.72.2.3.

    Candling Term used for passing the envelope over the light on an Extracting table or Final Candling table
    Certified Mail Mail received from the United States Postal Service (USPS) (usually has a Green Card) requiring a received date stamp on the card to be returned to the USPS. Once the card is returned to the taxpayer, it is their proof of delivery to the IRS.
    CP Computer Paragraph
    CSCO Compliance Services Collection Operations
    (generally referred to as "Collections" )
    CSED Collection Statute Expiration Date
    DLN Document Locator Number
    DOL Department of Labor owns the Form 5500 series returns filed electronically to IRS and post to the Employee Plans Master File (EPMF) / BMF
    EBSA Employee Benefits Security Administration
    EFTPS Electronic Federal Tax Payment System
    EFTU Electronic Funds Transfer Utility
    EIN Employer Identification Number
    ELF Electronic Filing (legacy system, to be replaced by MeF (Modernized e-file))
    Entity Name, address, taxpayer identification number (TIN). Also, an area within the campus that resolves issues with the name, address and TIN.
    EO Exempt Organization (e.g., Form 990 series returns) - filed in OSPC only
    EP Employee Plans
    EPMF Employee Plans Master File - Form 5500 series return filed electronically or in OSPC
    Fats Large envelopes that cannot be sorted and sliced by the SCAMPS machine
    Field Office There are approximately 700 IRS Field Offices with Collection, Examination, LB&I functions. They continue to send remittances to campus "Teller Unit" for processing.
    Fiscal Year Accounting period covers 12 months and ends in a month other than December (for example, 201510)
    Flats Large envelopes (usually ones with only a few pages in an envelope from a Private Delivery Service (PDS) such as FedEx)
    Future Year/Future Quarter Any tax year/quarter that is after the one currently being processed. Sort with Current Year, unless specific instructions prevail (e.g., Form 1041, Form 1065, and Form 1120-S).
    HQ IRS Headquarters
    I/B Individual/Business - used when referring to type of Forms, Correspondence, or sometimes refers to the IMF or BMF
    ICS Integrated Collection System
    ICT Image Control Team is where the scanner is located (Correspondence Imaging System) for the screening process, then scanning of all correspondence and forms worked by Accounts Management.

    Exception:

    If the Mail Routing Guide indicates a Mail stop number within Accounts Management, then the document must be physically mailed/routed, such as AMRH transcripts.

    IDRS Integrated Data Retrievable System - where taxpayer accounts are researched and updated using various Command Codes
    IDT/OMM Identity Theft/Operation Mass Mailing are suspicious returns pulled from the pipeline for "Funny Box" review by IVO.
    IMF Individual Master File - IMF (Individuals) returns are processed in:
    • Austin Submission Processing Campus (AUSPC)

    • Fresno Submission Processing Campus (FSPC)

    • Kansas City Submission Processing Campus (KCSPC)

    Imperfect Payment - needs IDRS research to determine proper processing.
    Returns - has attachments other than Page 1, Page 2, and Schedule A (Form 940) or Schedule B (Form 941)
    For example, includes Post-it notes, statements, notation on envelopes, or any form or correspondence
    IRP Information Returns Program - IRP documents are Form 1099, Form W-2, etc. received with a transmittal Form 1096. Paper documents are processed in AUSPC and KCSPC.
    IVO Integrity & Verification Operation (formerly known as AMTAP)
    Julian Date The numeric day of the year (001 through 365 or 366) and is contained in the DLN (document locator number)
    KIA/KITA Killed in Action/Killed in a Terrorist Action - returns filed in KCSPC
    LB&I Large Business and International Business Operating Division (BOD)
    Missent/Misdirected Mail that was accidentally delivered to the IRS by the carrier, or could be a state tax return that was addressed to the IRS. If the mail was addressed correctly, give it back to the carrier. Do not put in a IRS envelope to mail to the Addressee. Enclose date stamped Notice 1256, if it has been sliced/opened.
    MFT Master File Tax code. Refer to Document 6209 for specific forms and MFT.
    NMF Non-Master File - Forms that cannot be processed to the IMF or BMF. NMF documents are processed in CSPC.
    Non-Remit Return or documents received without a payment attached.
    Non-Scannable For some reason, the machine will not be able to read the scan line, or there is no scan line on the form.
    OFP Organization, Function, and Program code (used to report your time on your Form 3081 and for other purposes)
    OIC/COIC/MOIC Offer in Compromise (Form 656)
    Centralized Offer in Compromise (Units located in Memphis and Brookhaven - accept offers for processing)
    Monitoring OIC Unit - (located in Fresno where payments are processed)
    OTSA Office of Tax Shelter Analysis
    PBGC Pension Board Guaranty Cooperation - insures and monitors Pension Plans
    PGLD/IM Office of Privacy, Governmental Liaison and Disclosure/Incident Management Office
    PII Personal Identifiable Information - Some examples of PII are:
    • Names

    • Addresses

    • E-mail addresses

    • Telephone numbers

    • Social Security numbers (SSN)

    • Employee Identification number (EIN)

    • Other identifying numbers, such as ITIN and ATIN assigned by IRS

    • Bank account numbers

    • Date and place of birth

    • Mother's maiden name

    • Biometric data (height, weight, eye color, fingerprints, etc.)

    P&A Planning and Analysis Staff - have a designated analyst assigned to specific function/area within a Campus
    Perfect Payments - has all information necessary to determine proper processing.
    Returns - containing only Page 1, Page 2, and Schedule A (Form 940) or Schedule B (Form 941)
    Prior Year/Prior Quarter Any tax year/quarter that is prior to the one currently being processed
    PPU Payment Perfection Unit
    PSEP Physical Security and Emergency Preparedness
    RRPS/RPS Residual Remittance Processing System or Transport
    RS-PCC Remittance Strategy for Paper Check Conversion - Check processing system used by Campus Support and Field Office sites for all checks, with a few exceptions. Those checks are still mailed to the Teller Unit in the SP Campuses.
    R&C/RCO Receipt and Control/Receipt and Control Operations
    Received Date Date the item was received in the campus. IRS received date stamp should agree with the date actually received.
    Remittance Usually means a check, but can be cash, money order, or any item of value
    SAMC Situation Awareness Management Center (old name for PGLD Incident Management (IM))
    SB/SE Small Business/Self-Employed Business Operating Division (BOD)
    SCAMPS Service Center Automated Mail Processing System - sorts mail by the CFN (4 digit extension to the zip code) - Exhibit 3.10.72-5
    Scannable Scan line on the form is legible and can easily be scanned by a machine
    SCRIPS Service Center Recognition/Image Processing System
    Secondary Sort Area where returns receive a "finer" sort using specialized criteria
    SEID Standard Employee Identifier (a five-character IRS employee/contractor number)
    SERP Servicewide Electronic Research Program
    Statutes A statute of limitation is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues. The Internal Revenue Code (IRC) states that the IRS will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the Statute of Limitations. When they expire, we can no longer assess additional tax, allow a claim for refund by the taxpayer, or take collection action. Refer to the chart in IRM 25.6.1.6.5, Chart of Expedited Statute Processing, for specific return information.
    TAC (Taxpayer Assistance Center) Site There are approximately 400 IRS TAC Offices where taxpayers go for "walk-in" assistance with tax issues. TAC offices can process payments, but must transship returns to the appropriate Submission Processing campus for processing.
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number is a number used to identify an individual or business entity. It can be a:
    • Social security number (SSN)

    • IRS number (IRSN)

    • Individual taxpayer identification number (ITIN)

    • Adoption taxpayer identification number (ATIN)

    • Employee identification number (EIN)

    Vouchers Usually "stubs" of a CP notice, or a payment voucher that includes a line with the name control, other pertinent information and payment amount on a line running across the bottom line of the form
    W&I Wage and Investment Business Operating Division (BOD)
    With Remit Payment is attached to the return or document or "W/R" return is received from the Lockbox Banks. These returns/documents must be sorted separately.

3.10.72.1.2.1  (01-01-2016)
Restricted Items and Physical Security

  1. The following items are generally prohibited from the secure Restricted Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice:

    • Lunch Bags/Boxes

    • Purses

    • Backpacks

    • Briefcases

    • Sports Bags

    • Hats

    • Shopping Bags

    • Shoulder Totes

    • Fanny Packs

    • CD or Tape Cases

    • Books

    • Newspapers, Magazines

    • and Similar Type Items

      Note:

      Employees can keep personal items at their desks, eat at their desks (if a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bag(s).

  2. The use of the camera function on a camera capable cell phone / íPad is prohibited without PSEP approval. In any case, all Service employees must take personal responsibility to ensure that no photographs of NCI (National Classified Information), SBU Sensitive But Unclassified), taxpayer data, PII (Personally Identifiable Information), or other sensitive information are taken. Follow this Policy Guidance from PSEP . In addition, personally owned equipment must not be connected to IRS systems and networks directly or via VPN (Virtual Private Networks), as outlined in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Policy and Guidance.

  3. First line Managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

  4. The review will be completed at start of shift and/or upon entrance to the secure area by the Manager. Management will maintain documentation that includes the:

    • Date

    • Unit Number

    • Employee's Name, Identifying Number, or SEID

    • Description of restricted item(s) found – (If no restricted item(s) found, indicate "None" on the check sheet.)

    • Reviewer's Initials

    Note:

    If there is a medical or religious "exception" to any of the items listed in IRM 3.10.72.1.2.1 above, notate that in the "Comments" section (e.g., "allowed to wear hijab/burqa/kippah/yarmulke" , "needs medical supplies in ice pack bag" , etc.).

  5. There is no official approved form for this review and form should be prepared locally. All forms from each Unit should be maintained in a binder located in a central area and available for review by the designated person performing the monthly review, or any Management Official. Retention period for the Forms is one year, including the current month.

  6. Managers in Remittance Processing areas should ensure visitors are only permitted to carry articles into the restricted area which are absolutely necessary to conduct their business while working in the area. (e.g., portfolios, note pads, repair kits or manuals, binders, paper documentation, etc.). Inspection of the items is not necessary upon entering the area. However, visitors should be advised that a member of management will screen these items prior to exiting the restricted area to reduce opportunities of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor upon exiting with an item that is prohibited, they should notify a Manager. Managers should discuss the policy of prohibited articles with the visitor and determine whether the item is necessary for conducting business within the restricted area.

3.10.72.1.2.1.1  (01-01-2012)
Physical and Operational Security

  1. This section provides guidelines to meet physical, operational and system security needs to prevent damage to the sorters, computers, software and to prevent disclosure of taxpayer data in the sorting area.

  2. Physical and operational security must be maintained as follows:

    1. Lock the Sorter room and the Server Computer room when unattended.

    2. Deliver all processed incoming mail to the Extraction area properly identified as with remittance, "with remit," or non-remittance, "non-remit."

    3. If secure space is not available, store excess "non-remit" mail in an unsecured area adjacent to extraction or other secured storage area. Advise the appropriate Extraction employee of this location.

  3. Particular attention must be given to safeguarding money and tax information.

  4. For any IRS received date stamps or any other type of sensitive rubber stamps (e.g., signature stamps, etc.) that need to be destroyed, follow these instructions:

    1. Include Form 3210, Document Transmittal, signed by the manager or their designee.

    2. Pack the stamps (along with your Form 3210) in boxes that are suitable for the shipment, following PII guidelines for shipping.

    3. Ship UPS 2nd Day Air to:

      Internal Revenue Service
      Memphis Campus Real Estate and Facilities Management (REFM) Stop #9424
      5333 Getwell Road
      Memphis, TN 38118-0000
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      Any specific questions can be addressed to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.10.72.1.2.1.2  (01-01-2016)
Suspicious Packages and Reporting Physical Security Incidents

  1. IRS has established procedures to ensure that mail is handled safely. Mail room employees and all IRS employees who handle mail should follow these procedures to ensure mail is handled in the safest way possible. Employees should open mail in designated mail opening areas and follow the procedures listed below.

    Note:

    All Areas should post contact information (name and work phone as well as 24/7 phone numbers) for PSEP, TIGTA, SAMC and all other contacts in multiple areas and by phones in the RCO area. In most IRS campuses, you are unable to call 911 from an IRS phone. Follow the local procedure to call PSEP or the Security Console to call 911 for you. If night shift, weekend, or holidays (e.g., not the "normal hours" of operation), then a "after hours" phone number should be accessible on or near the phones in the work area.

  2. Some features of suspicious packages are listed below, but is not all inclusive. If you have any suspicion about the safety of any package due to the physical appearance or the smell of a package, report it to your manager.

    • Packages with soft spots, bulges, or excessive weight

    • Lopsided or uneven

    • Wrapped in string

    • Badly written or misspelled labels

    • Distorted handwriting or cut-and-paste lettering

    • Suspicious or threatening messages written on the package

    • Excessive postage

    • No postage

    • Leaks, stains, powders, or protruding materials (any smell of oil or gasoline, etc.)

    • Ticking, vibration, or other sound

    • Protruding wires or aluminum foil

  3. Procedures to be followed in the receipt and handling of suspect packages are:

    • Remain calm

    • Do not open the package or letter

    • Make a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination. This is also helpful when someone completes the Incident Report for SAMC (Situation Awareness Management Center).

    • Do not shake or empty the contents of a suspicious package or envelope

    • Do not carry the package or envelope, show it to others or allow others to examine it

    • Do not move the package. Leave the package or envelope on a stable surface. Do not sniff, touch, taste, or look closely at it or any contents that may have spilled

    • Do not touch your eyes, nose, or other body parts

    • Isolate the package.

    • If imminent danger, such as a bomb, call 911 yourself; otherwise, call your PSEP contact or the Security Console to call 911.

    • Contact your PSEP. Have their name and work phone (as well as 24/7 phone number) posted in multiple areas and by phones in the RCO area.

    • Contact TIGTA at 1-800-589-3718

    • Thoroughly wash hands with soap and water. If powder or any material got on your body, use scissors to cut your clothes off before showering. Do not pull any shirt over your head. Use the showers available in the area and change into clean clothing provided to you.

    • Managers should advise employees to avoid the area and should direct employees on proper evacuation plan provided by the local PSEP. The area should be restricted to only authorized persons.

  4. Take the following steps:

    1. Immediately report the incident to a supervisor.

    2. The supervisor will immediately secure the room. Anyone who is in the area where the package is discovered must remain in the area. Prevent additional employees from entering the area.

    3. The Supervisor will immediately contact the local PSEP.

      Note:

      PSEP will contact local law enforcement authorities.

    4. The Supervisor will contact Department and Operation officials.

    5. The Supervisor will contact TIGTA at 1-800-589-3718. The Supervisor will contact SAMC (Situation Awareness Management Center), within 30 minutes of incident discovery.
      Phone 202-283-4809 or (toll free hotline) 866-216-4809, or
      E-mail samc@irs.gov

      Note:

      In order to complete the incident report to SAMC, it's critical that someone captures the data related to the incident. Included in this information will be a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination, employee statements, etc.

  5. In addition to reporting the incident to the Supervisor, the Employee who discovers the incident should remember to do the following:

    1. Do not touch your eyes, nose, or other body parts

    2. Thoroughly wash hands with soap and water.

    3. Stay in the secured area until you are directed to another location by PSEP or Emergency Personnel.

    4. Try to remember details about the incident so that you're able to help prepare your statement for SAMC.

  6. Each site has an Occupant Emergency Plan (OEP). You should be familiar with your Captain for your area and know where you should exit, then stand during any evacuation. This includes any evacuation, whether it's weather related or a physical hazard, such as fire or hazardous material. If you have any questions or require additional information, please contact your local PSEP. Managers and/or their designated representatives, as well as all employees, should be familiar with the physical security incident and emergency reporting procedures. IRM 10.2.8.7, Types of Incidents, contain additional detailed Incident Reporting guidance.

  7. In many instances, we receive mail that may be charred from a fire on the mail truck, appears to have been mutilated with some type of liquid intentionally, or has thick greasy material possibly picked up on the USPS or PDS truck or equipment. If this smell is going to be absorbed by other documents and possibly make other workers down the line sick, do not continue processing. Put the document in a zip lock bag and contact your PSEP analyst and/or your P&A analyst for advice. In the past, we were able to photocopy documents, put the original in a zip lock bag and attach it to the photocopy to retain integrity of the original document. Disposition of some of these documents will have to be determined on a case by case basis and will be referred to the Headquarters analyst for guidance.

3.10.72.1.2.1.3  (01-01-2011)
SCAMPS System Security

  1. System security must be maintained through the following steps:

    1. Follow system shutdown procedures in the Operator’s Handbook when terminating mail-processing operations.

    2. Do NOT provide systemic entry codes to non-operator personnel.

    3. Maintain Server Computer Modems in an off status during normal conditions to prevent unauthorized access to the computers. These modems are for system diagnosis and repair only.

  2. If you have any questions about the operation of the machine, ask the Contractor assigned to the Campus.

3.10.72.1.2.2  (01-01-2016)
Local Desk Procedures Guidelines

  1. Some Submission Processing campuses have developed local use desk procedures to be used in conjunction with the IRM. All employees should receive an IRM during Training and have access to an updated one throughout the year. If a computer is available, they should know how to find the latest IRM on SERP.

  2. Such procedures are only to be used to:

    1. Supplement existing IRM procedures, and/or

    2. Aid Local Routing procedures (e.g., Maildex)

  3. All existing local procedures must be reviewed by the Operations Manger or designated employee upon receipt of Servicewide Electronic Research Program (SERP) Alerts or new IRM revision to ensure local procedures conform to the intent of the Headquarter's procedures outlined in the IRM. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2 , Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  4. Unit Managers must have a signed approval on file from the responsible Operations Manger for all Submission Processing local desk procedures.

    Note:

    The signed approval must reflect the current processing year and current IRM revision.

3.10.72.2  (01-01-2012)
Receipt of Incoming Mail

  1. This section details procedures for receiving and routing mail received at the IRS Submission Processing Campuses.

  2. Procedures for the Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, and Philadelphia) are found in IRM 21.1.7, Campus Support.

  3. The volume for all incoming mail, Undeliverable mail from the USPS, and rejected mail from the Print Sites should be reported under OFP code 31-110-00000.

    Note:

    Do not take the USPS mail buckets outside of Receipt and Control. These belong to the USPS and they can claim possession of them at their discretion.

3.10.72.2.1  (01-01-2016)
Maintaining Integrity of the Received Date

  1. All mail received in the Mail Room, Sorting, SCAMPS area requires the indication of the date received or accepted by the carrier.

  2. Retain integrity of incoming mail by date. Process all mail on date received. Do not intermingle separate days' receipts. Use the first-in, first-out (FIFO) method for controlling the mail in consecutive days.

    Note:

    For some days during peak periods, it will be impossible to open all the mail received on that day, but you must label the receipts with the current date to ensure accurate Received Dates are captured. These dates enable you to set the SCAMPS machine for the correct date received to be sprayed on envelope. Also, as you pull out the fats/flats/boxes (from USPS and PDS carriers), mark the container with the correct date received prior to routing to Extraction. Be sure to sample the cages of mail from the USPS (i.e., "clean the mail" ) to look for timely (or earlier) Postmarks and move them to the front. Generally, when you find one tray with dates out of order, there will be several other trays with older dates within the cage.

  3. Mail forwarded to the sorting area must be controlled using the following procedures:

    1. Attach a control slip to each postal container indicating received date to the campus. The control slip may be a piece of paper, a Center form, or a Form 3210, Document Transmittal.

    2. Ensure that this control slip containing the received date is retained with the batch of mail when forwarded to the Extraction Area.

  4. Timely Filed Form 1040, Form 1040A, Form 1040EZ, Form 940, Form 941, and Form 943 (and possibly Extensions) accepted at IRS Taxpayer Assistance Centers (TAC) or Field Offices will not be date stamped. For approximately 3 work days after the grace period, look for the TAC Office Return Address on UPS Overnight packages or the Return Address on the enclosed Form 3210. If any of the form types mentioned above are enclosed with no IRS received date or the Form 3210 Release Date is the Due Date (or prior), mark the package as timely filed, by-pass Extraction, and route the non-remit forms directly to Second Sort to ensure they are not incorrectly date stamped. Ensure the remits are posted with the Return Due Date (RDD). See IRM 3.8.44, Exhibit 3.8.44-2 for RDD's.

    Note:

    If the TAC Office is located in Beijing, the received date should be either the earlier of the stamped received date on the enclosed returns or the Release Date on the Form 3210. Three of the foreign offices closed in 2015 - London, Paris, and Frankfurt.

  5. A date mark is applied to each envelope by the sorter (SCAMPS machine) during mail sorting. This date can be used to determine the IRS received date in cases where the stamped official IRS received date stamp is missing on a document.

3.10.72.2.2  (03-03-2015)
Incoming Mail Sorting Operations

  1. This section includes Culling, Sorting, Reporting, and Delivery of processed mail.

  2. Inspect the mail and remove Misdirected (non-IRS) mail, Certified or Registered mail, and non-machinable mail that cannot be processed through the SCAMPS machine using the guidelines in this section.

  3. Process white mail, misdirected mail, and undelivered mail as detailed in this section.

  4. Use the SCAMPS machine to capture mail counts, and count the fats/flats/boxes by manual, estimates, or weighed estimates to prepare daily reports of total receipts.

  5. Prepare incoming mail for automated sorting as follows:

    1. Randomly sample each pouch or tray of mail received to ensure that the contents belong to the IRS and were not misdirected/missent by the USPS. Misdirected/Missent Mail is any mail item that was addressed to private citizens or business and not intended for the IRS. Return any missent/misdirected pouch, tray, or mail piece to the USPS. Follow the procedures outlined in IRM 3.10.72.5.9 if the mail was accidentally opened/sliced, date stamp Notice 1256 on the back and insert inside the envelope. Tape it back together neatly and give it back to the carrier. If the carrier is other than the USPS, line through "Post Office" on the Notice 1256 and edit the name of the carrier. Give the misdirected/missent mail back to the carrier. Do NOT put in a IRS envelope to forward, unless the envelope was destroyed or severely damaged. In that case, you will have to address an IRS envelope. Ask the USPS employee to provide you with some of the clear envelopes for "re-packaging" the mail piece, if the mailing address can be clearly read on the item we sliced.

      Note:

      If you notice any envelopes addressed to a State Taxing agency, but has the Campus City, State, include this package with the other returns for that state that have been detached and need to be forwarded to the appropriate state. In this case, attach the envelope to the State return.

    2. Remove fats (envelopes that are thicker than 3/3″) and flats (envelopes that are larger than 6 1/1″ X 111/1″). Slice open these envelopes and forward them to extraction.

    3. Separate any certified or registered mail mixed in with the regular mail and deliver to the on-site USPS employee. If no USPS employee on site, ensure the mail piece (with green card attached) is placed in the proper area for the USPS pick-up. Continue these "culling" (i.e., selecting, rejecting, etc.) operations while loading the conveyor belt on the Sorter.

    4. Place the mail on edge, faced and oriented correctly, with the bar codes facing the sequence sorter

    5. Initialize the sorter for incoming mail operations as specified in the Operator’s Handbook.

    6. Select the most efficient standard sort scheme for a given batch of mail to yield the highest volume of sorted mail on the initial pass, and identify the greatest volume of remittance bearing mail.

    7. Designate unselected with remittance and unselected without remittance pockets in each standard sort scheme. The remittance detector is only active on the first pass of any mail run. Any mail not selected for final sort on the first pass must remain unopened and be sorted to the with or without remittance pockets as appropriate. Mail must remain unopened in subsequent passes until the Code Format Number (CFN) is selected for final sort.

    8. Place the mail on the conveyor belt and continue performing culling procedures as required.

    9. Maintain identification of sorted mail by form type and remittance status.

    10. Sort all unreadable envelopes and envelopes that are mechanically mishandled to the purge pocket.

    11. Sort all mail pieces that enter the sorter as doubles or misreads to the reject pocket. Statistical sample mail pieces will also be directed to the reject pocket. Re-sort rejected mail pieces after separating pieces marked for a statistical sample.

    12. Perform all second pass sorts (fine sort) as necessary and process Undelivered Mail, Misdirected Mail, and "White Mail" to achieve a finer sort.

    13. Place sorted mail in trays and mark each tray with, form type, remittance status, and count. The sorter places a mark on every 25th or 50th piece of mail in each pocket. Use this mark to manually count the mail as it is trayed, or use the pocket counter for that pocket.

    14. Forward all mail to Extraction except when otherwise specified in this manual, or by local management.

    15. Upload all incoming run statistics to the host computer upon completion of an incoming run. Include undelivered mail 64 bit bar code information along with the daily run statistics.

3.10.72.2.3  (06-19-2015)
Unique Campus Zip Codes

  1. Each Submission Processing Campus (SPC) and the Philadelphia Campus is assigned a unique 5 digit Zone Improvement Plan (ZIP) code that allows the United States Postal Service (USPS) to expedite mail delivery to the IRS. The unique U.S. Postal Sectional Center Facility (SCF) ZIP Codes (also known as unique Zip Code) for the IRS centers are as follows:

    BMF Submission Processing (SP) Campus Unique ZIP Code IMF Submission Processing (SP) Campus Unique ZIP Code
    Cincinnati (CSPC) 45999 Austin (AUSPC) 73301
    Ogden (OSPC) 84201 Fresno (FSPC) 93888
        Kansas City (KCSPC) 64999
    Philadelphia (only Campus Support site with a SCAMPS machine) Unique ZIP — 19255. In addition, the SCAMPS machine has been programmed to identify the CFN whether used with Zip Code 19255 or 19104.
  2. IRS return envelopes carry ZIP+4 codes that are provided to taxpayers in correspondence and "Where to File" instructions for tax forms. This code is the combination of the above Zip Codes plus the 4 digit Code Format Number (CFN) codes assigned. See Exhibit 3.10.72-5 for a list of valid Code Format Numbers (CFNs) that can be read by the SCAMPS machine and sorted in the appropriate pocket. Example: Fresno SPC, CP 2000 notices use 93888-0021. When taken out of the pocket and routed to Extraction, Secondary Sort can look at the "0021" and route directly to Automated Underreporter Branch (AUR). The CFNs can also be used to determine the originator when routing Undeliverable mail.

  3. The street address for the Submission Processing Campuses, required by Private Delivery Services, are as follows:

    Submission Processing Campus Street Address
    (When Using Private Delivery Service)
    Austin (AUSPC) Internal Revenue Service
    3651 South I-H 35
    Austin, TX 78741
    Cincinnati (CSPC) Internal Revenue Service
    201 West Rivercenter Blvd.
    Covington, KY 41011
    Fresno (FSPC) Internal Revenue Service
    5045 East Butler Avenue
    Fresno, CA 93727
    Kansas City (KCSPC) Internal Revenue Service
    333 W. Pershing Road
    Kansas City, MO 64108-4302
    Ogden (OSPC)

    Note:

    Mail addressed to IRS with zip code "84404" will be delivered, however the USPS has designated "84201" as the correct zip code and deleted "North" from the Street Address. USPS "Certified Mail" must be addressed with zip code "84201" .

    Internal Revenue Service
    1973 Rulon White Blvd.
    Ogden, UT 84201

    Note:

    Campus Support and TAC Sites will use the appropriate SP Campus Address shown above when mailing remits to the Teller Unit Stop Number. The "RS-PCC" , "Non-Remit" , and "CORR" documents can be in the package addressed to the Teller Unit Stop Number or in a separate package addressed to the Batching Stop Number. Sort package/box and give it to the appropriate function. Keep the Form 3210, Document Transmittal with the documents, whether routed to the Teller Unit or Batching. Batching needs the Form 3210 to identify type of work, shown on the Form 3210.

  4. The Campus Support Sites are also called Accounts Management Centers (AMC). Currently, the sites are Andover, Atlanta, Brookhaven, Memphis, and Philadelphia. If necessary to transship items to these sites, use the following address.

    Campus Support Site Mailing Address
    Andover Internal Revenue Service
    310 Lowell Street
    Andover, MA 01810
    Atlanta Internal Revenue Service
    4800 Buford Highway
    Chamblee, GA 30341
    Brookhaven Internal Revenue Service
    5000 Corporate Ct.
    Holtsville, NY 11742
    Memphis Internal Revenue Service
    5333 Getwell Road
    Memphis, TN 38118
    Philadelphia Internal Revenue Service
    2970 Market St.
    Philadelphia, PA 19104

    Note:

    Refer to the Exhibits for the correct mail stop number, or check their Mail Routing Guide on SERP. Shipping personnel should regularly check the Mail Routing Guide for the various sites on SERP for any changes. Go to Explorer, SERP, Local Sites/Other tab, Mail Routing Guide, then the particular campus. Philadelphia sometimes uses the acronym "BLN" (Building Locator Number) as a prefix to the numerical location, but you only have to write the alpha and numeric characters. (e.g., BLN 4-F23.142, write 4-F23.142)

3.10.72.2.4  (05-19-2014)
Types of Mail Received

  1. The main function of the Mail Room is to open, sort, count and route all incoming mail and packages to their appropriate destinations. Mail cages are delivered to mail function personnel for opening using SCAMPS, if available, or Slicers as an alternative. Daily counts of the different types of mail are maintained and logged onto the Daily Activity Log/Report. The majority of all incoming mail will be placed in trays and sent into the Mail Extraction unit to be processed.

  2. Receipt and Control (in IMF sites) should either have a "Funny Box" , or access to one, where returns can be placed for review by Integrity & Verification Operation (IVO) or Frivolous Filer Program (FRP) on a regular basis. BMF sites do not have "Funny Boxes" set up in Receipt and Control, but they should still identify any Frivolous Filer Program (FRP) returns, as well as IMF sites and refer to your local FRP Coordinator. These items can be tax returns, Correspondence, or Undeliverable mail pieces. If there is any type of "protest" statement handwritten or attached that appears to be an imminent threat, IMF and BMF sites will give to your manager to report to TIGTA. Refer to IRM 3.10.72.16 for additional information.

    Exception:

    Some suspicious returns will not be placed in the "Funny Box" . They are batched and routed to Code and Edit for correspondence. Refer to IRM 3.10.72.16(10).

  3. The following subsections describe the various types of mail received with a brief description.

3.10.72.2.4.1  (01-03-2012)
"Regular" Mail

  1. This term refers to mail items that are being sent into the IRS from Taxpayers, vendors, government agencies, and various other entities. This mail is usually addressed generically to the IRS with the city and state. These mail items can contain checks and should be processed immediately so the work can be expedited into the Mail Extraction area.

  2. Regular mail is usually opened and counted by the SCAMPS machine. Otherwise, Slicing Machines will be used.

  3. Direct all letter mail received from the USPS to the Mail Sorting area for processing. Mail received from the U.S. Postal Service (USPS) may be in various container types (e.g., pouches, trays, tubs, etc.).

  4. All mail addressed to a specific IRS organization, individual, or Management Official should be sliced and extracted in the Restricted Area.

    Note:

    Some functions prefer to extract their own mail and this is permissible, as long as it is performed in the ventilated area and it is date stamped prior to leaving the area. In some instances, the envelope is not properly addressed for SCAMPS to sort for these "Exception" functions. In that case, your site should supply each extractor with a list of organizations, including their applicable Mail Stop and/or a name that could be on the "Attention" line or enclosed Form 3210 to identify this "Exception mail" as not to be extracted. Route to the Admin Mail Room (or designated area). The designated individual(s) from these organizations will come to the Receipt and Control ventilated area to extract and date stamp their own mail, prior to exiting the area. Any remits included in these envelopes will be routed to deposit. A Form 3244 should be prepared by the extractor, if the check or money order is not "perfect" and no source document will accompany the payment. Following is a list of some of the organizations that request to be on the "Exception" list, which is not all inclusive and will vary according to the campus: Accounting / Revenue Accounting and Control System (RACs), Criminal Investigation, Disclosure, TIGTA, Taxpayer Advocate, IRS Transactional Processing Branch (Payroll), Personnel, Labor Relations, Equal Employment Opportunity (EEO), National Treasury Employees Union (NTEU), etc.

  5. Most of the Confidential envelopes should be directed to organizations that prefer to extract their own mail. However, Extractors should use the following guidelines when you slice outside envelopes with enclosed "Confidential" envelope (8 1/2″ x 11″ pink or white with grey border, or the letter size version) :

    1. If the outer envelope is sliced and a "Confidential" (e.g., "Confidential Mail - Open by Addressee Only" , "Sensitive Mail" , etc.) envelope is enclosed, refer the package to your manager or designated management official to extract.

      Note:

      Bargaining Unit employees from Receipt and Control should not extract contents that are "Confidential" . If the outer envelope is addressed to a function that chooses to extract their own mail (e.g., Labor Relations, TIGTA, Personnel, etc.), route entire package directly to the Admin Mail Room (or designated area).

    2. If the "Confidential" envelope contains tax returns or general correspondence, the manager will give it back to an extractor to date stamp and sort contents.

    3. If the "Confidential" envelope contains sensitive information, the manager will place it back in the envelope, staple the sliced portion of the envelope securely to ensure contents cannot fall out, then route to appropriate Admin Mail Room or mail stop.

      Note:

      Any personal mail, whether "Confidential" or not, should have the name and Mail Stop number of the person/organization on the outside envelope or mail piece before leaving the area. If the Mail Stop is not indicated on the incoming envelope/correspondence/Form 3210, refer to your manager to find them on Outlook or Discovery Directory and edit their mail stop number on the outside envelope. Do not route any "Confidential" mail without a clearly visible Mail Stop on the outer envelope.

  6. If an employee receives flowers or gifts through the mail (e.g., roses for Valentine's Day), contact the employee and make arrangements for pick-up outside of the Restricted Area. (e.g., Administrative Mail Room, etc.)

3.10.72.2.4.2  (01-01-2012)
"CFN" Mail

  1. When the taxpayer uses one of our return envelopes with the Unique Zip Code and CFN, SCAMPS can quickly sort the mail to the correct pocket.

  2. If this mail is directed to Extraction within these pockets, it can make it easier for Second Sort/Clerical unit to route to the area using the CFN. See Exhibit 3.10.72-5.

  3. If an organization creates a new letter or notice and currently has an assigned CFN, they should inform the IT programmer to use this designated CFN. If the organization/function does not have an assigned CFN and has a considerable volume of notices, forms, correspondence they can contact the local Receipt and Control analyst at the site (if it is only received at one site), or the author of this IRM when the correspondence affects more than one Submission Processing site. Only sites with a SCAMPS machine can benefit from a CFN. Philadelphia is currently the only Campus Support site with a SCAMPS machine.

3.10.72.2.4.3  (03-03-2015)
Private Delivery Service (PDS)

  1. Private Delivery Services are those other than the USPS. These are FedEx, United Parcel Service (UPS) and DHL. Private Delivery Service (PDS) mail is delivered to the campus and routed to Extraction on the day it is received at the Campus.

  2. Misdirected mail received from a PDS must be returned to the carrier as soon as possible. Review the "To" section for any misdirected mail. If not sliced, put in a designated area for the carrier to pick up on the next delivery to the campus. If the mail gets sliced, refer to IRM 3.10.72.5.9 for proper procedures.

  3. Determination of IRS received date from a qualifying PDS is detailed in IRM 3.10.72.6.2.4 when no drop-off date is indicated on the shipping bill/label.

  4. Most of the envelopes received from a PDS are referred to as "flats" . Flats are envelopes 8 1/2 x 11 inches or larger that cannot be sorted on the SCAMPS machine.

  5. "Fats" are envelopes more than 3/8 inch thick are too fat to go through the SCAMPS machine. They are bundled together and processed as a group since they cannot go into the slicing machine due their thickness.

    Note:

    Sort the padded envelopes with the "fuzzy padding" separately from the other fats and flats. Route them to Extraction following local procedure. The "bubble paper padded" envelopes can be sorted with other fats/flats. The Extractor who opens these envelopes should try to open in a manner that causes the least distribution of the "fuzz" . Open them by either pulling the tab, or removing staples/tape on one end. Do not slice these on 3 sides; open wide enough to remove all contents. Keep them in a separate bag with your tag when routing to Final Candling from your other envelopes. Final Candlers should do a manual search of the inside of the envelopes and drop them back in the same bag for destruction to ensure the "fuzz" does not get on other mail to be candled or on the Final Candling tables. Extractors may use face masks and/or paper gowns to prevent any irritation to self, clothing, or table.

  6. Packages are boxes that can be delivered by any carrier (e.g., the USPS, or by a PDS such as FedEx, UPS, or DHL).

  7. All boxes must be sliced open before they leave the SCAMPS/Shipping room.

  8. Enter the incoming package Tracking Number and the name of the person to whom the package is addressed on the Package Tracking Sheet.

  9. Packages containing tax related material should be routed to Extraction. If addressed to an Individual or Administrative Mail (not an item to be processed or related to a tax adjustment), route it to the Administrative Mail Room for pick-up by the Addressee. Follow procedures outlined in IRM 3.10.72.2.4.1.

    Exception:

    During peak filing season, TAC Offices may route unopened Private Delivery Service (PDS) packages to the campus in a box with a Form 3210, Document Transmittal, showing the Tracking Number of the mailpiece. The packages are delivered to the nearest IRS office when addressed to a IRS location with a P.O. Box (such as a Lockbox Bank), since the Private Delivery Services can only deliver to a Street Address. The envelopes are usually addressed to a Lockbox in Charlotte, San Francisco, or Hartford, but can be addressed to any IRS P.O. Box address. The Charlotte TAC office will route to Kansas City. Hartford and San Francisco TAC sites will route to Fresno. The enclosed Form 3210 will either have the Tracking Numbers listed on it, or a listing of the Tracking Numbers will be attached. Leave the Form 3210 in the package and route the box to the Teller Unit/ Field Office payment section to extract the envelopes, post the payments, and acknowledge the Form 3210.

  10. TAC offices and Campus Support sites will process most payments through the RS-PCC (Remittance Strategy for Paper Check Conversion) system and route the returns to the Campus for processing. If the remits are "splits" , "multiples" , checks that cannot be read by the scanner (indicated by a RS-PCC literal stamp that has been lined through), or require the expertise of Payment Perfection in the Campus, the Field Offices and Campus Support sites will route these to the Teller Function Mail Stop Number. The Field Office has the option of sending 2 separate overnight shipments, or one shipment with all receipts. If mailed separately from remits, the "RS-PCC" and "Non-Remit" returns, as well as "CORR" (correspondence to be routed) will have another designated "non-remit" Stop Number (Batching). If combined shipment, the envelope will ALWAYS be addressed to the Teller Function stop number. Upon receipt, Teller Function will extract their "Remits" and leave the rest for Second Sort to fine sort and route returns to Batching. The "RS-PCC" returns will be stamped "Received with Remit" (and no amount edited) or green rocker under Balance Due amount. If they are Part-Paid, an amount will be edited to the right of “Received with Remit” or amount edited to the side of the green rocker. IMF sites will have to sort the Full Paid and Part Paid "RS-PCC" returns to batch under the applicable Program Number; BMF sites will only sort "RS-PCC" as "with remit" ."Non-Remits" can be identified by the Form 3210, Document Transmittal, attached and should already be stamped with a IRS Field Office or Campus Support received date stamped (and no indication of "With Remit" , green editing, or green rocker). Route the packages or envelopes with the Form 3210 to Second Sort or Batching so the "types" are easily identifiable to them. They can acknowledge the Form 3210 and route copy for mailing.

  11. We will also request that Area Offices and Campus Support sites indicate the type of return by marking either a "$" sign or "W/R" for remit/RS-PCC, or "N/P" for no payment to help Batching ensure the return is blocked correctly.

  12. If you ever receive a bill for "Pay by Recipient" from a PDS because an IRS employee signed for the bulk receipt of packages, contact your HQ IRM Analyst for resolution. IRS is not responsible for the bill.

3.10.72.2.4.3.1  (04-21-2014)
State Income Tax Levy Program (SITLP) Packages – (KCSPC Only)

  1. The package from the state will be addressed to the SITLP Coordinator and should be received overnight USPS or Private Delivery Service. Receipt and Control should date stamp the package and contact the SITLP Coordinator immediately upon receipt. The package will include a payment (check), and may also include an acknowledgement form to sign and return back to the state. The SITLP payment should not leave the secured area, nor be routed to Deposit. Normal procedures for maintaining security of the payment should be followed. In most cases, the SITLP Coordinator will ensure that the check is held by Receipt and Control/Cashiers until the TDA56 Runs are requested by Accounting and processed at either MCC (Martinsburg Computing Center) or TCC (Tennessee Computing Center). Follow local procedures initiated by the Coordinator.

    Note:

    The payment must not be retained for more than 24 hours. If it takes more than 24 hours for the coordinator to pick up the check, report it to the Receipt and Control Manager.

  2. The SITLP Coordinator will be responsible for ensuring that all aspects of the program operate correctly at the campus level, and will be the liaison with campus functions, computing center functions and state counterparts. For additional information, refer to IRM 3.8.45.22, State Income Tax Levy Program (SITLP).

3.10.72.2.4.4  (01-01-2012)
Bulk Mail Pouch

  1. Route documents from bulk mail shipments (items received from another IRS Campus or Area Office) to a function within Receipt and Control for sorting or routing. The documents have been date stamped by the receiving office, if appropriate.

    1. Route any document/correspondence using the Mail Stop or function indicated in the mailing address on Form 3210. If no Mail Stop indicated, route to Second Sort or Correspondence unit to route using the local Maildex/Routing Guide.

    2. Route any returns that need to be processed to Batching or Second Sort.

      Note:

      Follow your local procedures for routing. If you’re trying to decide where to route, consider routing them to a pipeline function beyond Extraction to simply sort the form type or route correspondence. If it’s the same type of return (e.g., all Form 1040 series), then they can be routed directly to Batching or Second Sort. If they are a combination of BMF returns, then they should probably be routed to Second Sort to "fine" sort. Refer to Exhibit 3.10.72-11 for the contacts in the Batching unit, as well as the Mail Stop number to include on the Shipping label and Form 3210.

  2. During peak filing season, be sure to recognize if the package was mailed on or before the Due Date of the return. Campus Support and Area Offices should mail daily using Overnight service. In some cases, the Area Office will get Private Delivery Service packages intended for a Lockbox and they don’t have resources to open them. In this case, they will mail the unopened envelopes in a bulk shipment. Be sure to date stamp these returns with the correct received date. Allow the date they were received by backing up the day (consider weekend and holidays) when they were actually received in the Area Office.

  3. Area Offices/Campus Support will not date stamp timely filed Form 1040 series, Form 940, Form 941, and Form 943. If the package was mailed on or before the Due Date and received after the grace period, be sure to mark the container "Timely Filed" on the container. If there are other returns mixed in that do not have that due date, be sure to allow them the correct received date by rolling back your date stamp to the correct date.

  4. Bulk mail shipments should be assigned to a specific group/unit to avoid any possible errors with determining the correct received date by Extraction. Be especially careful with bulk submissions of Extension forms to ensure the received date is properly reflected (including no received date, if timely). Be sure to "make" them timely if they were dropped off at an Area Office timely. For IMF Extensions, Form 4868, this means they must be batched under the correct "timely" DLN.

  5. Shipping should acknowledge the receipt of the package by signing the Acknowledgement copy of Form 3210, Document Transmittal, returning the appropriate copy to the Sender, and keeping a copy in a retrievable file. If routing the "bulk" shipment to Batching, Extraction, or Second Sort, include one copy of the Form 3210 in the container to aid in matching received date on the documents to the subsequent shipping date.

3.10.72.2.4.5  (08-14-2012)
Social Security Administration (SSA) Transshipments - (CSPC and KCSPC Only)

  1. Some taxpayers inadvertently mail remits, tax returns, and correspondence to the Social Security Administration (SSA), instead of the Internal Revenue Service. SSA will forward all BMF mail to CSPC and IMF to KCSPC and separate the "remits" from "non-remits" on separate transmittals. The title of the Non-Remit transmittal is "Social Security Administration Transmittal of Material Forwarded to the Internal Revenue Service" , Form SSA-L1111; the Remit transmittal title is "Automated Remittance Control Record from Wilkes-Barre, PA" .

    1. Always date stamp the Social Security Administration's (SSA) transmittal form. The receiving function can date stamp the individual receipts.

    2. Route the "Remit transmittal package" to Deposit upon receipt.

    3. Do not sign or mail an Acknowledgement of the "non-remit" transmittal, Form SSA-L1111. Forward "non-remit" documents with transmittal to Second Sort/Batching to date stamp each document and sort/batch for proper disposition.

  2. Contact SSA Remittance Control Management Program Analyst regarding any problems or questions at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.10.72.2.4.6  (01-01-2015)
"P.O. Box" Mail

  1. "P.O. Box" Mail is normally delivered to the IRS in designated trays from the specific USPS Office.

    Note:

    All mail must be delivered to the Receipt and Control area and sliced in a Restricted, ventilated area. No mail is delivered to another part of the campus by the USPS. All remit items are extracted from the envelopes before they leave the area.

  2. Open this mail using the slicing machines. Ensure that the correct date is set on the machine, and that the count has been zeroed out before you begin.

  3. Rubber band together in bundles and place a tag on the bundle with the P.O. Box number, current date, and the volume. Place the bundle on the mail rack, log in the finished count for the daily report, then send it to the Extracting area.

  4. The Campus should have a procedure to put this mail in a designated area as soon as it is extracted. Do not mix it with other correspondence (i.e., CP notices, letters, etc.) to be routed to Second Sort. It does not need a fine sort and can be immediately identified for routing to the area. If it does not come sorted from the USPS, then it must be fine sorted.

  5. Fresno Only - Some mail may be directed to the IVO function and Form 3210 will indicate "IVO External Leads, P.O. Box 24012, Checks" . Route the submission of checks, debit cards, etc. to IVO.

3.10.72.2.4.7  (06-19-2015)
Lockbox Mail

  1. The Lockbox Depository Bank(s) will forward daily all work processed, including unprocessables using the Lockbox Document Transmittal (LDT). The LDT should list the contents of the lockbox mail out package(s). The LDT is generally provided in Box # 1. Acknowledge receipt of the package by verifying the contents listed on Page 1, Package Acknowledgement.

  2. Packages - Verify receipt of the following:

    1. Lockbox Field Coordinator (LFC) Package, if listed, verify the package is received and contact the Coordinator for pick-up.

    2. Deposit Error Rate (DER) Review Package, if listed, verify that the DER package is received and route to Improvement Team.

    3. Form 4868 Review Package, if listed, verify the package is received and route to Improvement Team.

    4. "Incompletes" Envelope, if listed, verify the envelope is received and route to Error Resolution following local procedures for your SPC.

    Note:

    Lockbox will separate any IMF returns they receive where they notice a Form 14039 attached or the literal "IDT" written in the top margin. Do not shelve these returns. These will be identified on the Transmittal.

  3. With Remit Unprocessables - These items will be received in tamper proof bags. Verify receipt of the following and count in the secure/restricted area. Ensure that all items are performed:

    1. Bag is sealed and not opened, sliced, torn or any other manipulation that would question the integrity of the bag(s).

    2. Alpha/numeric digits printed on the bag(s) matches the alpha/numeric digits annotated in" Remarks" box of the LDT.

      Caution:

      The alpha/numeric MUST match and cannot be transposed.

    3. Initial in the "Received Column" on Page 1 of the LDT beside the category of "Tamper Proof Bag" .

      Note:

      It is not necessary to manually count the enclosed checks contained in each labeled bundle. However, contact your Lockbox Field Coordinator (LFC) immediately if the bag is not sealed, alpha/numeric entries don’t match, or there appears to be an obvious error in the volume of checks (e.g., header/cover sheets states the volume to be 20 checks and there are 5),

    4. Initial the Acknowledgement page in the appropriate field, whether all is correct, or you had to notify the LFC of any discrepancy.

    5. Sign and date at the bottom of the page. If multiple areas are responsible for verifying the package contents, both signatures must be at the bottom of the LDT.

    6. Fax a copy of the signed Acknowledgement (Page 1) back to the bank daily, no later than (NTL) 2:00 p.m. bank time (time is negotiable between SPC and bank site). Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, for additional information.

    Note:

    If multiple areas receive and verify the work (e.g., Extraction, Batching, and Cashiers), establish a system to ensure all Acknowledgement pages are faxed to the bank each day.

  4. Retain all pages (copy of Page 1 and all "detail pages" ) of the LDT for your files in chronological order. A managerial review must be performed monthly to ensure all Transmittals were acknowledged to the Lockbox. Keep a log sheet of the managerial reviews along with the transmittal retention copies and indicate Name of Reviewer, Date, and Comments. Comments should include your finding of the managerial review. For example, 22 transmittals reviewed; 2 were not signed; 1 missing date and time of fax.) See "Sample" copy in IRM 3.10.73, Batching and Numbering, Exhibit 3.10.73-1, Lockbox Document Transmittal Review Log. Retention period for the Lockbox Document Transmittal forms, including Managerial Review Logs is 1 year. Retain a printed copy of the fax confirmation page with the date and time stamp and staple to the corresponding LDT page.

  5. When conducting a Managerial review of the transmittals you must review the following:

    • Transmittals were faxed timely. If transmittals were not faxed timely and/or there were fax transmittal problems, documentation of issue must be recorded and retained with that day’s LDT (i.e., e-mails to LFC and/or bank; weather related shipment delays).

    • Employees initials in "Received" column by the category "tamper proof bag" .

    • Transmittals were signed and dated.

    • Appropriate changes made to any discovered discrepancies on the transmittal.

    • Lockbox Field Coordinator is notified of the discrepancy.

  6. Use OFP 31-140-37200 for acknowledging the Transmittal.

  7. The With-Remit Unprocessables will be sent to Pre- Batch (or a Deposit area) for processing.

    Note:

    Lockbox will deposit checks made payable to IRS with incomplete TINs. Those related envelopes are enclosed in the daily receipts from Lockbox and the envelopes are forwarded to ERS to aid in proper posting ("Incompletes" ).

  8. Contact your Lockbox Coordinator if you have questions, or refer to the Lockbox Processing Guidelines (LPG) or IRM 3.0.230, Lockbox Processing Procedures.

3.10.72.2.4.8  (01-01-2016)
Registered and Certified Mail

  1. Process Registered and Certified Mail by agreement with the local Post Office. Follow the procedures below whether a USPS (United States Postal Service) employee is located at IRS (Receipt and Control area) or the local USPS facility scans the envelopes and removes the cards:

    1. The USPS or USPS employee should identify certified and registered mail by red stickers or green post cards affixed to each envelope.

    2. All certified and registered mail will be scanned by the USPS (or USPS employee) before the green cards are stamped with the IRS received date.

    3. The designated IRS mail clerk should stamp the IRS received date (or run through the date stamp machine) on the green cards to acknowledgement receipt.

    4. Once the USPS (or USPS employee) has finished scanning the certified mail, it is released to Extraction for processing. Date stamp the cards (or run them through the date stamp machine) and give them back to the USPS as soon as possible, generally within 24 hours.

    5. Direct any certified mail inquiries to the USPS (or USPS employee). The USPS has the responsibility of researching computerized certified mail records maintained by the them. The Sender can usually track the mail piece on-line.

    6. If the Certified Mail receipts are not promptly received by the USPS, or they don't return ones sent back because the green card was still attached, report the problem to your local Management. They should contact the local USPS to resolve the problem.

    7. Ensure the Certified Mail cards have been detached by the Post Office (or USPS employee) before you begin extracting. If not, give back to the USPS to pick up these cages (or mail pieces) before you extract the mail. If a certified mail piece accidentally gets to Extraction, send the entire piece back to the USPS with the green card still attached.

    8. If you extract a piece of Certified mail and the envelope is either empty or contains blank sheets of paper, destroy as classified waste.

    9. In each mail drop, there are usually several trays of certified Undeliverable mail items (green and white labels) which are being returned back to the IRS. These are usually sorted into trays by the USPS, but some certified mail items can also be mixed in the trays of Undeliverable "non-certified mail" items. Follow the Undeliverable instructions in IRM 3.13.62-54, CP Notice Distribution and Mailing Guide for the disposition of these notices.

      Note:

      Some of the Certified Undeliverable notices issued by Collection can be destroyed and do not have to be extracted. Simply identify the notice number and destroy as classified waste.

  2. "Click2Mail" is a service provided by the USPS where the customer prepares their own electronic certified mail slip using www.usps.gov. The bar code is scanned by the USPS to provide an electronic notification that the package has been received by the IRS. There is no green postcard to detach from these envelopes. Ensure that the USPS has scanned them, if you have a question.

  3. Some functions have noticed that the Postmark Date on some Certified Mail pieces is much later than the "Acceptance Date" , resulting in erroneous penalty assessment. For any original return where the Postmark is either Missing or Postmark is not Timely (late), enter the Tracking Number on the usps.com website. If the dates are different, print the page, and staple it to the back. Date stamp the return with today's date; mark through the day portion and change it to the last day of the Grace Period (the day before the "Check Postmark Beginning" date. Charge time to OFP code 31-550-59607. Drop UPC for volume. Refer to the table(s) below. If the Acceptance Date is on or before the "Timely Postmark Date" , then it is the timely; it's only necessary to "Check Postmark" in the period immediately following the grace period.

    Note:

    If the "Acceptance Date" is after the "Timely Postmark" date, place a large check mark (✓) on the front of the envelope to indicate you checked it and the IRS Received Date is correct. Do not print the page from the USPS website. Date stamp return and continue processing.

    Form Timely Postmark Check Postmark Extended Due Date Check Postmark
        Beginning Ending   Beginning Ending
    1040 Series 18–Apr 23–Apr 6–May 17-Oct 23-Oct 6-Nov
    4868 Extension for 1040 18–Apr 23–Apr 6–May
  4. Following are the IMF forms filed at AUSPC:

    Form Timely Postmark Check Postmark Extended Due Date Check Postmark
        Beginning Ending   Beginning Ending
    1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS 18-Apr 23-Apr 6-May 17-Oct 23-Oct 6-Nov
    1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS

    Note:

    If "out of the country" , due date and extended due date change.

    15-Jun 23-Jun 6-Jul 17-Oct 23-Oct 6-Nov
    2350 18-Apr 23-Apr 6-May
    2350 if "out of country" 15-Jun 23-Jun 6-Jul
    4868 18-Apr 23-Apr 6-May
    4868 if "out of country"

    Note:

    Line 8 or 9 box should be checked.

    15-Jun    
  5. Following are BMF returns filed at CSPC Only:

    Form Timely Postmark Check Postmark Extended Due Date Check Postmark Second Extended Due Date Check Postmark
        Beginning Ending   Beginning Ending   Beginning Ending
    CT-1 29–Feb 8–Mar 21–Mar
    CT-2 Q1 31-May 8-Jun 22-Jun
    CT-2 Q2 31-Aug 8-Sept 22-Sep
    CT-2 Q2 30-Nov 8-Dec 22-Dec
    CT-2 Q4 29-Feb 8-Mar 21-Mar
    11-C 1-July 8-July 22-July
    Form 706
    Form 706-NA
    9 months after the date of death 8 days from the Statutory Due Date 2 weeks from the Beginning Date 6 months from Due Date 8 days from the Statutory Due Date 2 weeks from the Beginning Date
    706-GS(D)
    706-GS(T)
    18-Apr 23-Apr 6-May 17-Oct 23-Oct 6-Nov
    709 18-Apr 23-Apr 6-May 17-Oct 23-Oct 6-Nov
    720 Q4 31–Jan 08–Feb 21–Feb
    720 Q1 2–May 10-May 23-May
    720 Q2 1–Aug 9-Aug 22–Aug
    720 Q3 31–Oct 8-Nov 21–Nov
    730 last day of the month following the month that the wagers were reported (e.g. End of Tax Year is December 31, 2014, due date is January 31, 2015) Generally day 8 of the following month 22nd day of the following month
    940 31–Jan 08–Feb 21–Feb
    941 Q4 31–Jan 08–Feb 21–Feb
    941 Q1 2–May 8–May 23–May
    941 Q2 1–Aug 8-Aug 22–Aug
    941 Q3 31–Oct 8–Nov 21–Nov
    943 31–Jan 08–Feb 21–Feb
    944 31–Jan 08–Feb 21–Feb
    945 31–Jan 08–Feb 21–Feb
    990 BL The 15th day of the 5th month after the tax period ending date. No more than a total of 14 calendar days after the delinquent date.
    1041 18–Apr 23-Apr 6–May 15-Sept 23-Sept 6-Oct
    1041

    Note:

    If books and records kept outside of U.S., automatic 2 month extension.

    15-Jun 23-Jun 6-Jul

    Note:

    For tax periods beginning 1/1/2016 and later, the extended due date will be 5 1/2 months or October 1 (10/1).

    23-Sept 6-Oct
    1041A 18-Apr 23-Apr 6-May 15-Jul 23-Jul 6-Aug 15-Sept 23-Sept 6-Oct
    1041-QFT (Domestic) 18-Apr 23-Apr 6-May 17-Oct 23-Oct 6-Nov
    7004 Extension for 1041 18–Apr 23–Apr 6–May
    1041-ES Q4 15-Jan 23-Jan 6-Feb
    1041-ES Q1 18-Apr 23-Apr 6-May
    1041-ES Q2 15-Jun 23-Jun 6-Jul
    1041-ES Q3 15-Sept 23-Oct 6-Nov
    1065 18–Apr 23–Apr 6–May 15-Sept 23-Sept 6-Oct
    1065

    Note:

    If books and records kept outside of U.S., automatic 2 month extension.

    15-Jun 23-Jun 6-Jul 15-Sept 23-Sept 6-Oct
    7004 Extension for 1065 18–Apr 23–Apr 6-May
    1120 Series 15–Mar 23–Mar 6–Apr 15-Sept 23-Sept 6-Oct
    1120-C 15-Sept 23-Sept r 6-Oct 15-Mar 23-Mar 6-Apr 6-Apr
    7004 Extension for 1120 15–Mar 23–Mar 6–April
    2290
    2290(FR)
    2290(SP)
    last day of the month following the month of the first taxable use (vehicle first used in February - tax return due March 31) Generally day 8 of the following month 22nd day of the following month
    8027 29-Feb 8-Mar 21-Mar 30 days
    8752 16–May 24–May 6–Jun
    8892 18–Apr 23–Apr 6–May
  6. Following are BMF returns filed at OSPC Only:

    Form Timely Postmark Check Postmark Extended Due Date Check Postmark Second Extended Due Date Check Postmark
        Beginning Ending   Beginning Ending   Beginning Ending
    940, 940PR 31-Jan 7-Feb 21-Feb
    941 Q4 31–Jan 08–Feb 21–Feb
    941 Q1 30-Apr 8–May 23–May
    941 Q2 31–Jul 8-Aug 22–Aug
    941 Q3 31–Oct 8–Nov 21–Nov
    941PR/SS Q1 30-Apr 8–May 23–May
    941PR/SS Q2 31-Jul 8-Aug 22–Aug
    941PR/SS Q3 31-Oct 8–Nov 21–Nov
    941PR/SS Q4 31-Jan 8-Feb 21-Feb
    943
    943PR
    31-Jan 8-Feb 21-Feb
    944
    944SP
    944PR
    944SS
    31–Jan 8–Feb 21–Feb
    945 31–Jan 8–Feb 21–Feb
    990, 990EZ 15-May
    or 4 1/2 months after the tax period ending
    23-May 6-Jun 15-Aug 23-Aug 6-Sept 15-Nov 23-Nov 6-Dec
    990 PF 15-May
    or 4 1/2 months after the tax period ending
    23-May 6-Jun 15-Aug 23-Aug 6-Sept 15-Nov 23-Nov 6-Dec
    Form 990-T Trust 18-Apr 23-Apr 6-May 15-Jul 23-Jul 6-Aug 17-Oct 23-Oct 6-Nov
    Form 990-T Corporation 15-May
    or 4 1/2 months after the tax period ending
    23-May 6-Jun 15-Aug 23-Aug 6-Sept 15-Nov 23-Nov 6-Dec
    1041 18–Apr 23-Apr 6–May 17-Sept

    Note:

    For tax periods beginning 1/1/2016 and later, the extended due date will be 5 1/2 months or October 1 (10/1).

    23-Oct 6-Nov
    1041A/5227 18-Apr 23-Apr 6-May 15-Jul 23-Jul 6-Aug 15-Sept 23-Sept 6-Oct
    1041-N 18-Apr 23-Apr 6–May 17-Oct 23-Oct 6-Nov
    1041-ES Q4 15-Jan 23-Jan 6-Feb
    1041-ES Q1 18-Apr 23-Apr 6-May
    1041-ES Q2 15-Jun 23-Jun 6-Jul
    1041-ES Q3 15-Sept 23-Sept 6-Oct
    1041-QFT (Foreign Address) 15-Jun 23–Jun 6–Jul 17-Oct 23-Oct 6-Nov
    1042 15-Mar 23–Mar 6–Apr 15-Sept 23-Sept 6-Oct
    1042-T/1042-S 15-Mar 23-Mar 6-Apr 15-May 23-May 6-Jun
    1065 18–Apr 23–Apr 6–May 15-Sept 23-Sept 6-Oct
    1065

    Note:

    If books and records kept outside of U.S., automatic 2 month extension.

    15-Jun 23-Jun 6-Jul 15-Sept 23-Sept 6-Oct
    1065-B 18-Apr 23-Apr 6-May 17-Oct 23-Oct 6-Nov
    1065-B

    Note:

    If books and records kept outside of U.S., automatic 2 month extension.

    15-Jun 23-Jun 6-Jul 17-Oct 23-Oct 6-Nov
    1066 18–Apr 23–Apr 6–May 17-Oct 23-Oct 6-Nov
    1120 Series 15–Mar 23–Mar 6–Apr 15-Sept 23-Sept 6-Oct
    1120-C 15-Sept 23-Sept 6-Oct 15-Mar 23-Mar 6-Apr
    1120-F 15-Mar 23-Mar 6-Apr 15-Sept 23-Sept 6-Oct
    1120-FSC 15-Mar 23-Mar 6-Apr 15-Sept 23-Sept 6-Oct
    1120-POL 15-Mar 23-Mar 6-Apr
    3520 18–Apr 23–Apr 6–May 17-Oct 23-Oct 6-Nov
    3520-A 16-Mar 23-Mar 6-Apr 15-Sept 23-Sept 6-Oct
    5227 18–Apr 23–Apr 6–May
    5330
    See IRM 3.30.123.10.10
    5500-EZ
    (CY)
    31-Jul 8-Aug 23-Aug
    7004 for 1120 series 15-Mar 23-Mar 6-Apr
    7004 for 1065/1041/1066 18-Apr 23-Apr 6-May
    8038/8038-G 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued
    8038-B/8038-TC 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued
    8752 16–May 24–May 6–Jun
    8804/8805 15th day of the 4th month following the close of the partnership's tax year     Can file Form 7004.          
    8804/8805 For partnerships that keep their records and books of account outside the United States and Puerto Rico, the due date is the 15th day of the 6th month following the close of the partnership's tax year.

    Note:

    The box at the top of the Form will be checked.

        Can file Form 7004.          
    8813 15th day of the 4th, 6th, 9th, and 12th months of the partnership's tax year     Can file Form 7004.          
    8868 for 5227/1041A/990T Trusts 18-Apr 23-Apr 6-May 15-July 23-July 6-Aug 17-Oct 23-Oct 6-Nov
    8868 for 990/EZ/PF/990T Corp 15-May 23-May 6-Jun 15-Aug 23-Aug 6-Sept 15-Nov 23-Nov 6-Dec
    8892 18–Apr 23–Apr 6–May

3.10.72.2.4.9  (01-01-2014)
Sorting Undeliverable (UD) Mail

  1. These are mail items that have been mailed to the Taxpayer and are being returned to the IRS because they could not be delivered for some reason.

  2. The instructions for disposition of this mail are found in IRM 3.13.62-54, CP Notice Distribution and Mailing Guide.

  3. If you are interested in volumes captured on the Work Plan and Control (WP&C) report, the Submission Processing sites use Organization 31000, but the Function Program (OFP) code 140-00800 is consistent for Submission Processing and Campus Support sites. Refer to the Organization Function Program (OFP) Code website for the Campus Support specific Organization codes, if you need to research any management reports.

3.10.72.3  (01-01-2013)
Mail Extraction and Processing General

  1. Extraction of mail will be performed in a controlled and Restricted Area. All mail received in the Campus will be extracted only in the area of Receipt and Control that has a contained ventilation system.

  2. Some functions want to open their own mail. In that case, representative(s) from that function/area will be given access to the Receipt and Control area to open such mail within the secure area. All remittances (including Cash) found in these envelopes that are payable to IRS will be taken to the Cash Clerk/Deposit Function. Follow procedures in IRM 3.10.72.5.5 for handling cash and items of value. All correspondence and tax forms attached should be stamped with the official IRS received date before it leaves the restricted area.

  3. When Area Office and TAC site mail is received with a Form 3210, Document Transmittal and includes Form 795 or /Form 795A, it will be routed to the Teller Unit. Then, they will forward returns to Batching, once they process the remit. The Campus Support and Area Office/ TAC sites may include their Remits, Full Paid and Part Paid RS-PCC receipts, as well as non-Remit returns and Correspondence in the same package. These should have a received date stamp and can be routed directly to Batching. All should have a Form 3210 with the documents indicating the various "types" attached. Keep the Form 3210 with the "RS-PCC" and "Non-Remit" documents so that Batching will recognize whether they should batch as "with remit" . Do not remove them when extracting contents of the package. If no remit, the package, including the Form 3210 will be routed to Batching.

    Note:

    All envelopes, even ones marked "Sensitive Mail" , "Confidential Mail - Open by Addressee Only" , etc. are to be sliced and extracted in the Receipt and Control mail center in each Campus, since they can possibly contain remittance. If your site has local agreements with certain functions to deliver their unopened mail to a specific area within the ventilated area, then follow the "Exception List" procedures. See IRM 3.10.72.3.1 for additional details about an "Exception List" . The Extraction clerks in Receipt and Control are not to extract "Confidential" envelopes. If the outer envelope is not addressed to one of the Exception functions, give it to your manager to extract and determine disposition. See IRM 3.10.72.2.4.1.

    Exception:

    All boxes mailed to IRS must be sliced open in the SCAMPS area, checked for any tax returns to be processed and/or remits, then routed to the Admin Mail Room. The addressee can pick up the package in the Admin Mail Room where they can open the box and verify all parts/items are received (e.g., computer equipment for IT, parts for machinery, etc.).

  4. All areas of Extraction and Batching must maintain received date integrity since all forms and correspondence that are routed to another area or transshipped to another site should be date stamped. All returns that are to be processed should be date stamped as directed in the charts in the Exhibit 3.10.72-6 through Exhibit 3.10.72-8.

    Note:

    If a return is referred to a "Funny Box" and taken out of the area, the function will edit the Julian Date in the upper left corner (in lieu of a received date, if the tax return is timely filed and does not require a received date stamp). This will aid Batching if the return is sent back for processing when the received date/Julian Date is input.

  5. Mail received from Service Center Automated Mail Processing System (SCAMPS) must remain in the sorts as received, or by the SCAMPS date sprayed on the envelope.

  6. The SCAMPS machine sorts the mail by the Unique Campus Zip Code and Code Format Number (CFN). The CFN is the 4 digit code following the zip code. These codes are defined in Exhibit 3.10.72-5. It is also suggested that the campuses take advantage of the SCAMPS machine sorts and keep the mail in those sorts within Extraction. The SCAMPS operator can make several "passes" using the machine to fine sort, reducing the volume of "mixed" mail in Extraction. Also, use the CFN in the City, State, Zip line in either the Mailing Address or Return Address on the correspondence to aid in correctly routing mail generated by IRS.

  7. Mail must be extracted in the following order, based on management discretion:

    • ACS

    • "With Remit" code format numbers (CFNs) sorted by SCAMPS (includes 0020 in OSPC) or Remit sorts identified by the check reader

    • Flats and Fats

    • Certified/Registered Mail

    • Balance Due notices (where the check reader does not identify a remit enclosed)

    • Estimated Tax (ES) Payments

    • All others in received date order

    Note:

    Take advantage of the check reader equipment on the SCAMPS machines and process the remits first.

  8. Although certain sorts are mandatory per this IRM, it is the right of any center to add additional sorts either by enhancing a required sort, or by introducing a new sort. However, management must maintain accurate records for each added sort in order to locally support any increased funding/staffing request.

    Caution:

    Any "local sort" requirements should not be used as a means of circumventing, diverting, or preventing a quality review problem from another area.

  9. Refer to IRM 3.10.72.5.5 if a remittance is attached.

3.10.72.3.1  (01-23-2013)
Administrative ("ADMIN" ) Mail Rooms

  1. The "Admin" Mail Rooms are "mini" Post Offices for the entire campus for some Incoming and Outgoing Mail. Admin mail can be segregated from the mail that needs to go to Extraction by looking for various Mail Stops, Functions, and Names on the envelope/shipping label. SCAMPS can route it directly to the Admin Mail Room for the functional area to pickup. Then, the person from the function/area can extract their mail in the ventilated area before transporting to their own area. Never allow anyone to take mail out of the ventilated area that has not been extracted from the envelope to avoid risk of contamination. Do not allow anyone to take remits out of the secure area, even if they are taking them to a Deposit area.

  2. Some common examples of Admin Incoming Mail include, but are not limited to the following:

    1. IRS to IRS Mail – Addressed to a specific person or functional area, route to the Admin Mail Room if the function is on the "Exception" list, or if the package is not tax related information to be processed. Admin Mail Room personnel should phone the individual to arrange pick up.

      Note:

      If the Return Address on the envelope is from another IRS office and is not addressed to one of the "Exception" Mail Stops, it will be extracted to ensure it does not include Tax Returns or remits. If contents are not tax related or should not be sorted for processing, route to Admin Mail Room for disposition. For example, if an Exam function routes cases to CCP (Centralized Case Processing) in a campus, do not extract all of the case files from the package. Date stamp the enclosed Form 3210 and follow your local procedure by routing directly to Exam, or call the Exam contact for pick-up.

    2. Office Supplies, Computer Software/Hardware - These boxes will be sliced in the SCAMPS area and delivered to the Admin Mail room for the recipient to extract and verify the contents in the ventilated area. Some examples are computer equipment for IT, supplies delivered by Office Max (or another vendor), etc.

    3. "Exception List" - All sites have agreements with some functions that choose to extract and date stamp their own mail in the Admin Mailroom, or designated area within the ventilated area. Follow your local procedures for any approved function on the "Exception List" and route their mail to the Admin Mail Room.

  3. If the package addressed to a specific function or person contains a Form 3210 , the individual or designee for the function should sign their own Form 3210 and keep the copies.

  4. There is also an Outgoing Mail function necessary to service employees in the Campus. They accept:

    1. Mail to be metered on the Paragon machine

    2. Outgoing Certified Mail (prepared by the function/area)

    3. Small packages, flat envelopes, and boxes that require UPS Ground, Next Day Air, or 2nd Day Air delivery service.

    4. Acknowledgement letters to be mailed back to the filer in their own self-addressed, stamped envelope. IRS does not have to pay postage to acknowledge receipt of mail when requested and no stamped, self-addressed envelope is provided by the filer. Taxpayers can use Return Receipt mail service to ensure their package is delivered to a site.

    5. Original Identification (ID) not needed for processing (i.e., Driver's license, picture ID, etc.)

      Note:

      The Admin Mailroom is not the Machine Services area that is responsible for bulk mailing of letters/notices. These instructions are found in IRM 3.13.62.

  5. All mail accepted as Outgoing should contain the complete Name, Street Address, City, State Code, and Zip in the format acceptable for the USPS or UPS (Street Address). If it is going to another IRS office, be sure it includes a Stop #. If mail is submitted with a P.O. Box and the request is for Overnight or 2 Day Air, request a street address. United Parcel Service (UPS) is the contract carrier for IRS Private Delivery Service (PDS) packages. PDSs will not accept mail addressed to a P.O. box. Use all available resources such as Outlook, Discovery Directory, SERP (Who/Where tab), IRM 3.10.72.2.3, and the Routing Guide Exhibits in the back of the IRM to obtain a street address and mail stop number for all outgoing mail to other IRS sites.

3.10.72.4  (01-01-2013)
Related Internal Revenue Manuals (IRMs)

  1. There are various areas within Receipt and Control that perform multiple duties. It is suggested that you become familiar with the duties and related IRMs that contain procedures related to your job. This does not mean that you are held responsible for knowing specific content in each IRM, but only that you are aware of their intent and know how to find information to perform your duties, when necessary.

  2. Batching and Numbering procedures are found in IRM 3.10.73. It may be helpful for you to also have a copy, or have access to a reference copy of this IRM. This provides information on Numbering documents with a specific DLN and the reason forms are sorted. Generally, when you have several sorts of the same form, the blocking series will be different, or a site wants to track them by adding a 5th digit to the Program Code. However, 5th digits are not listed in the IRM 3.10.73.

  3. Instructions for routing Undeliverable Mail, as well as Form 3210 guidelines are found in IRM 3.13.62-54, Media, Transport and Control.

  4. Refer to IRM 3.10.72.1.2 for a listing of other IRMs that may be helpful.

  5. Part 3 (the first number in the IRM string of numbers) means Submission Processing. If you want to locate another IRM for a function within Submission Processing, you can go to Internet Explorer, "Forms, Pubs and Docs" link (on the left side of the page), "IRM in PDF Format" link, then "Part 3" . This lists the IRM number and title for all Part 3 IRMs for your reference guide to find information about Entity, Deposit, Timeliness (Program Completion Dates), etc.

  6. Refer to IRM 3.0.230, Lockbox Processing Procedures. It contains the procedures for acknowledging the transmittal.

  7. Refer to the chart in IRM 25.6.1.6.5, Chart of Expedited Statute Processing as a reference guide for questions about the Statute ending dates for various returns.

3.10.72.5  (01-01-2016)
Extraction of Envelope Contents

  1. Envelopes must be opened and contents removed/extracted. This includes envelopes attached to packages or wrapping paper. If contents are accidentally torn/sliced, repairs must be made immediately in a manner that will allow proper processing. Ensure document lies flat (e.g., "smooth out" or "back fold" ) in sort bin.

  2. Emptied envelopes must be candled to ensure that all contents were removed before you attach it to the document, or put in your Candling bag.

  3. Refer to Final Candling instructions in IRM 3.10.72.5.6 for details on how envelopes should be sliced or opened to ensure all contents are extracted.

  4. Mail must always be sorted into at least two categories for each Domestic and Foreign form type:

    1. Forms, Returns and documents with remittance.

    2. Forms, Returns and documents without remittance.

  5. Any form, return or document not falling into one of these categories will be routed according to the Routing Guide or local Maildex.

  6. If return is disassembled when extracting contents, assemble correctly and staple in top left corner of return (e.g., return is paper clipped or "loose" pages). For Form 1040 series returns, ensure the Form W-2 is stapled to left middle of return. Refer to IRM 3.10.72.5.7 for procedures for attaching envelopes. Be aware of remittances being placed in unsuspected places.

  7. If a Fingerprint Card is received, ensure it is securely attached to the package. Do not staple the Fingerprint Card.

  8. When a IRS letter/CP notice is received with a return, place the letter/notice on top and route accordingly. Note the Exceptions shown below:

    If one of the following is received: And a: Then:
    CP 01A
    CP 01F
    Form 1040 is attached Move notice to the back and route return for processing.

    Note:

    If correspondence is written on the CP that requires a response, detach and route accordingly.

    CP 05
    CP 05A
    Form 1040X is attached Route to IVO.
    • CP 11

    • CP 12

    • CP 59/CP 759

    • CP 63

    • CP 2057

    • Form 8009-A

    • or any "C" Letter (other than Letter 12C )

    Form 1040X is attached Date stamp both and move the correspondence to the back. Route to 1040X Unit. Route Letter 12C with Form 1040X to IMF ERS.
    CP 211 Form 990 series return is attached Move the notice to the back and route the return for processing.
    CP 259 Amended Return is attached, instead of the original return requested Date stamp both and move notice to the back of Form 1040X and route to Batching. If a BMF Amended return is attached, route to ICT to make the adjustment, not CSCO.
  9. When a IRS letter/CP notice stub is received with a form, route according to the form. This usually occurs when a taxpayer responds with a Collection form (Form 433 series, Form 9465, etc.). Route the package to CSCO or ACSS

  10. When a return is received with a Gift/Credit/Debit card (that is in lieu of a check for a balance due), the card is to be taken immediately to the unit manager. The manager will record the last four digits of the Credit/Debit card number, expiration date and the taxpayer's name and last four digits of the SSN on a Form 4287, just as done when cash or item of value is received with a return. Identifying information from a Gift Card will be recorded, in lieu of value when the card does not show a value. The card(s) will be hand-carried to the Deposit Function where it will be returned to the filer. Be sure to keep the envelope (or Return Address information) with the card. See IRM 3.8.45.4.9.

  11. Returns with credit card numbers written on them should be forwarded to the batching function unaltered.

  12. When an original form of identification (ID), such as a driver's license, Social Security card, any picture ID, etc. is received that is not an item of value or something that could be construed as a form of payment, place original documents in an envelope to protect them and attach the envelope securely to the back of the tax return/application with a binder clip or staple the envelope only if you can ensure the documents are not damaged. If it could possibly be needed by another functions or is related to the correspondence, then leave it attached. Ensure it is stapled securely to the back, or use a binder clip to attach. If unsure, refer to your manager.

3.10.72.5.1  (01-01-2016)
Routing Guide/Maildex

  1. The official Routing Guides for this IRM are found in:

    • Exhibit 3.10.72-1, Routing Guide/Local Maildex

    • Exhibit 3.10.72-2, Correspondex "C" Letters - Routing Guide

    • Exhibit 3.10.72-3, Computer Paragraph (CP) Notices - Routing Guide, and

    • Exhibit 3.10.72-4, Miscellaneous Documents/Forms/Correspondence - Routing Guide

  2. Use the Routing Guides as an aid to help you properly route Documents and Forms, in addition to your local Job Aids and Maildex. If the Address is complete on the Exhibits, that means it is always transshipped to the site when received in a site other than the one listed. If the space is blank in this column, you may enter your local Mail Stop. In addition, all Campuses should develop their own local Maildex with local Stop Numbers and IDRS ranges for various functions to expedite routing to the proper area.

    Note:

    If the "Destination" in the Routing Guide Exhibits in the back of this IRM or text indicates "Accounts Management" ("AM" ), that means it should be routed to your local ICT. Do not physically transship that work to another site. Let the ICT function scan it and electronically route it to the correct site. There are a few exceptions. If the stop # is indicated, that means it must be physically mailed/routed to that Stop Number in Accounts Management. (e.g., All Form SS-4 applications must be mailed to Stop 5300G in Cincinnati.)

    Note:

    If there is Form 3499, Informational Transmittal, attached to the front of a document, route it the address indicated in the fill-in box at the top of the form. If incomplete, route according to the box checked or circled under the headings for the various function/campus.

  3. Each site should ensure that their Service Center Maildex is correct and updated on SERP immediately when a Stop Number changes, a function is added or deleted, etc. A designated individual should be notified by Management of any changes or corrections. When the "master copy" of the local Maildex is updated, new paper copies (including the revision date) should be distributed to all personnel in Extraction and Second Sort, including all areas without SERP access.

  4. If your Admin Mailroom or shipping area has a computer, they should access SERP to secure the correct Mail Stop number, if missing. Each package should be properly addressed, including Mail Stop number to aid the Receiving site in properly routing it. To find each site's Maildex:

    1. Go to Internet Explorer,

    2. Click on SERP (upper right corner under "Employee Tools/Services" ),

    3. Click on "Local Sites/Other" tab (follow tabs across top of page),

    4. Click on "Mail Routing Guides" ,

    5. Click on the Site's Maildex where you are routing the package.

  5. A manager, or someone with access to IDRS, should provide you with a list of IDRS numbers and stop numbers associated with that IDRS number to help you properly route incoming, as well as Undeliverable mail. This is especially helpful when routing "C" letters. Any IDRS user should make sure that their Mail Stop # is correct on CC MESSG. If an individual transfers to another area, it is the responsibility of the individual and/or Manager to contact User Support (IDRS Security Accounts Administration staff) to make the correction. If you have access to a computer and want to look up an IDRS number shown on a notice/letter to aid in routing or performing your job, you can access IUUD (IDRS Unit & USR Database) using the following link:

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

    Note:

    OSPC Only - Be sure to sort the CAF correspondence separately from the Accounts Management correspondence with CFN 0038 indicated on the correspondence. This is especially true for Letter 2475C. If the IDRS range is 04307 through 04314 and 04321, route to CAF Unit, M/S 6737

  6. Each site should have a designated individual who updates the local Routing Guide, Maildex, and SERP (Local /Sites/Other-Mail Routing Guide) and has a standard procedure for passing this information to all functions throughout the campus.

  7. Austin and Fresno Only - If the taxpayer responds to the ASFR inquiry by mailing a "loose" prior year tax return (in some cases, it may appear to be "Statute Imminent" ) and does not include the pinkForm 3531 or Letter 2566 or Letter 2566R or Letter 3219-N, route the return to ASFR. Do not send to of Statute or Batching if the envelope is addressed to the specific P.O. Box or ASFR Mail Stop number shown below:

    Austin ASFR Fresno ASFR
    P.O. Box 149338
    Austin, TX 78714–9338
    P.O. Box 24015
    Fresno, CA 93779–4015
    Stop 5501 Stop 81304

3.10.72.5.2  (01-01-2016)
International and U.S. Possession Returns and Documents

  1. International returns are processed in two sites. Austin processes IMF forms and Ogden processes most BMF, unless form filing (e.g., Excise Tax, Fiduciary, or Estate and Gift) is unique to CSPC.

  2. An International or U.S. Possession return is a return with a Foreign or U.S. Possession address. The names and State Codes of the U.S. Possessions are as follows:

    State Code U.S. Possession
    AS American Samoa
    FM Federated States of Micronesia
    GU Guam
    MH Marshall Islands
    MP Commonwealth of the Northern Mariana Islands
    PR Puerto Rico
    PW Palau
    VI Virgin Islands
  3. Some characteristics of a foreign return are as follows:

    • A return with income from a foreign source (e.g., Form 2555, Form 8840, Form 8843 attached.

      Note:

      Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations or Form 8938, Statement of Foreign Financial Assets attached to a tax return does not make it International; process as domestic.

    • A return having Form W-2VI attached (Virgin Island Possession Sourced Income Only) should be transshipped to:
      Virgin Islands Bureau of Internal Revenue Service
      6115 Estate Smith Bay, Suite 225
      St Thomas VI 00802

    • A return with a Domestic address and Foreign partners (Form 8804) for foreign transferrer (Form 8288)

    • A Trust created in a foreign country and owned by a U.S. person

      Note:

      An APO/FPO/DPO address is not a foreign address. Do not transship to an "International" site, unless there are other forms/schedules attached that make it "foreign" .

3.10.72.5.3  (01-01-2016)
International Sorting Instructions

  1. Remittance received with international and possession returns will be deposited where received. In most cases, International and U.S. Possession returns will be sorted and processed separately from all other returns and documents. If Foreign remit is received with any return, form, or correspondence, always date stamp the source document. If transshipped from a Lockbox and source document is not date stamped, stamp it with your campus date stamp using the Lockbox received date; edit "LB" beside the campus name.

    Exception:

    See IRM 3.10.72.12 for routing of a listing of foreign IMF taxpayers requesting an Extension to AUSPC. See IRM 3.10.72.13.35 for special procedures for Form 7004 with an International or U.S. Possession address. It can be processed by OSPC or CSPC, unless it's for a Form 1120-F (code 15). Then, it must be processed by OSPC.

  2. Use the following table to determine the correct site for processing the following International or U.S. Possession Forms and Extensions:

    Form Process at the Following Site:
    All IMF International and U.S. Possession returns AUSPC
    All BMF International and U.S. Possession returns OSPC, Mail Stop 4091

    Exception:

    If the form filing is unique to CSPC, as shown below, it is processed in CSPC.

    International (and domestic) Estate tax returns (Form 706 and Form 709, and Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes CSPC, Estate & Gift, Stop 824G
    International Exempt Organization (EO) returns:
    Form 990 series
    Form 1041A
    Form 1120-C
    Form 4720, or
    Form 5227
    OSPC
    Form 2350(by itself or attached to Form 1040)

    Note:

    Keep package together.

    AUSPC

    Note:

    For a list of U.S. Possessions and their State Codes, see IRM 3.10.72.5.2.

3.10.72.5.4  (01-04-2013)
Date Stamping Acknowledgements

  1. Taxpayers and tax preparer's sometimes request the IRS to acknowledge receipt of data. Extractors should sort the Acknowledgement request (i.e., letter/copy of return, etc.) and stamped, self-addressed envelope in your "CORR" (correspondence) sort for Second Sort/Correspondence to stuff the envelope and put in the mail.

    1. Acknowledge the presence or IRS receipt (not validity) of any group of returns or documents on a listing shown on an attached letter. Also, acknowledge a "copy" of a return when attached, if the taxpayer specifically requests acknowledgement of receipt and provides a stamped, self-addressed envelope.

    2. Stamp the acknowledgement letter "Received by Campus, (date), (city, state)" . If acknowledgement is discovered after Extraction and there is no date stamp or envelope with postmark date, simply leave the date blank. Do not stamp duplicate copies of acknowledgement letters, only the first one.

    3. If a stamped, self-addressed envelope is not enclosed, ignore the request. Move the request to the back of the return or correspondence.

    4. Continue processing the original Form(s) or correspondence.

    5. Attach the acknowledgement "Copy" or letter to the stamped, self-addressed envelope and put it with your Correspondence sort. Second Sort (or another function) will place the acknowledgement copy inside the envelope, seal it, and put it in the USPS basket.

    Note:

    Form 8038 series returns are sometimes filed in large quantities in one envelope and an acknowledgement is requested. Do not acknowledge. A CP 152 is generated to the filer when the return posts. If a stamped, self-addressed envelope is attached, leave it. If more than $3.00 postage is on the envelope, "X" the stamps; you do not have to write it up as Discovered Remit.

3.10.72.5.5  (01-16-2015)
Extraction of Envelope Contents for Returns and Documents With Remittance

  1. Types of possible remittances the IRS campus may receive for processing can include any of the following.

    1. Personal Check

    2. Money Order

    3. Cashier’s Check

    4. Cash or Gold Coins (U.S. Currency Only)

      Note:

      Call out "Cash" (or follow local procedure).

    5. Business Check

    6. Certified Check

    7. Voucher Check

    8. Treasury Check

    9. Draft/Postcard Type Check

    10. Travelers Cheques

    Note:

    Route all Refund Anticipation Loan/Checks (commonly known as "RAL" checks - ones made payable to an individual from a Financial Institution) to your lead. The lead will walk them to Deposit for disposition, since there are a variety of issues. Do not overstamp the checks.

  2. Immediately stamp all checks (non-government) with your "Treasury" stamp that are intended for payment of taxes, unless the Payee is shown as one of the following:

    • United States Treasury

    • U.S. Treasury

    • United States Treas.

      Note:

      The abbreviation "Treas." is acceptable when used in conjunction with "United States" or "U.S." ,

    • Internal Revenue Service (not the abbreviation or acronym "IRS" )

    • Department of the Treasury

    • Dept. of Treasury

      Note:

      The abbreviation "Dept." is acceptable when used in conjunction with "Treasury."

  3. Immediately stamp all returned government Refund checks. These will be made payable to an Individual or a Business. Use the stamp with the literal, "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable" . Do not over stamp the government check if:

    • the government check is made payable to the "United States Treasury" , or

    • the word "VOID" is written on either the front or back of the check.

    If: Then Extraction will:
    Treasury IRS refund check is made out to an Individual and is returned as Undeliverable and no indication of ID theft or fraud. Route to PPU (Payment Perfection Unit) following normal procedure to route to Refund Inquiry.

    Note:

    If the Returned Refund Check appears to be related to ID Theft, then follow the routing instructions below. IVO (Integrity & Verification Operation); has a group in Fresno, known as "External Leads" who works this program.

    Treasury IRS refund checks are returned as Undeliverable and you self-identify that there is the Same Address (different names) on multiple checks indicating possible fraud. Route to Fresno - IVO External Leads.
    Personal check is written because a Refund Check was cashed and the taxpayer thinks they received the check due to "ID Theft" , or the taxpayer is unsure why they got the check, but does not mention ID theft. Route to Fresno - IVO External Leads.

    Note:

    Follow normal overstamping procedures as outlined in (2) above.

    A check is received from one Financial Institution and made payable to another financial institution (e.g., Citibank to Green Dot). Route to Fresno IVO External Leads.

    Note:

    In the Name Control section of the spreadsheet and Form 3210, enter complete names of Payor and Payee. There is no need to overstamp these checks.

    Treasury check is returned and ID theft is NOT indicated, but appears to be Fraud related (e.g., Multiple checks with different names have been mailed to the same address. Explanation is something like, "I do not know these people, but these checks were mailed to my house." ). Route to Fresno IVO External Leads.
    Treasury check is returned and note is attached indicating ID theft (e.g., "I got this refund check made payable to me, but I have not even filed my tax return this year. I don’t know why I got this check." ). Route to Fresno IVO External Leads.
    Check is attached to Letter 4115C, or Letter 4464C, or Letter 4883C. Route to Fresno IVO External Leads.
    If a Refund Anticipation Loan (RAL)/Refund Anticipation Check (RAC) - refund check issued by a bank, is: Then Extraction will:

    Note:

    Some sites prefer to route all RAL checks to PPU for determination and disposition. Ensure proper handling and verification of receipt.

    Endorsed by the taxpayer Overstamp "U.S. Treasury" and route to PPU.
    "VOID" is written on the front or back of the check, or it is not endorsed on the back by the taxpayer Route to Fresno IVO External Leads.

    Note:

    Refund Inquiry will not accept any of these checks issued by a bank. The explanation from the Preparer or the taxpayer for returning the check does not have to be "ID Theft" related for you to route to Fresno External Leads. Also, there is no need to overstamp since they are "Void" .

    Attached to a Form 1040X Route Form 1040X to "1040X unit" and follow above procedures for handling the check. The check will be forwarded to either PPU (if a negotiable 3rd party, when endorsed) or to Fresno External Leads (if "VOID" , or not endorsed).
    Attached to a CP 75 Route CP 75 to Exam and follow above procedures for handling the check.
    1. Set up a basket in Extraction area for the Extractor to place checks (including attached correspondence) that are to be routed to Fresno IVO. This basket is in addition to the IMF "Funny Box" returns routed to the local IVO from Extraction. Do not mix the returns and checks in the same basket.

      Note:

      All Treasury checks should be stamped with the "Non-Negotiable" stamp before they are placed in the basket (unless "VOID)" . Do not overstamp the RAL/RAC checks you mail to Fresno.

    2. A designated person (Manager, Lead, designee) will create the Excel spreadsheet with the following elements.

    Check Number Name Control TIN Amount of Check Treasury Check (check if "Yes" ) Personal Check (check if "Yes" ) RAL or RAC Check (check if "Yes" )
    12345678911XYZ12 WASH ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1284.67 X    
    5568 SMIT ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 5200.17   X  
    5471866 Citibank to Green Dot n/a 7463.28   X  
    1479783 "University Bank" to a taxpayer Last 4 digits shown in upper right corner 598.00     X
    1. E-mail the spreadsheet to the following addresses daily and mail receipts to the following, if any receipts are in the basket.

      ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
      ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
    2. Prepare a Form 3210. You may attach a copy of the spreadsheet to the Form 3210, in lieu of writing all of the elements on the Form 3210. Number the Spreadsheet with some type of unique system and indicate this on the Form 3210, so that you are able to reference the spreadsheet you attached. For instance on January 15, 2014, put this date on the spreadsheet and number it #1. In the body of the Form 3210, write, "Spreadsheet #1 for January 15, 2014 attached" .

    3. Enclose the Spreadsheet and the checks (including correspondence, if any) inside a "To be opened by addressee only" and write "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " . Route the envelope to the Shipping area with a Form 9814 and check "UPS Ground" . These do not have to be mailed Overnight and Shipping can include the envelope with other receipts that are transshipped to those sites.

    4. Maintain a separate file of these Forms 3210 and attach the Acknowledgement copy to your copy. Follow-up after 5 days, if no Acknowledgement copy is received. You may provide a fax number to the IVO function to fax the Acknowledgement copy back to you, in lieu of mailing.

    5. If a mixture of items are mailed to you by Homeland Security, the USPS, or some other arm of law enforcement, sort the items and mail to IVO site in Fresno, including any debit cards.

      Note:

      If the USPS Inspector sends a letter stating that a CI agent took care of the Treasury checks and they are returning the mail pieces, route them to Fresno IVO at the address shown above. Keep the USPS letter with the submission.

  4. Place your stamp underneath the "Pay to the Order of" designation.

    Note:

    Both stamps (U.S. Treasury and "Non-Negotiable" ) should be available at each Extractor's desk. Do not obscure any printing on the face of the check. When the phrase "Non-Negotiable stamp" is used in this IRM, it means the stamp that contains the language, "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable" . In Payment Perfection area, they have another stamp with simply the phrase "Non-Negotiable" , which means, if stamped, the document is no longer a negotiable instrument (i.e., void). They are two different stamps with two different meanings. If you receive a check from a taxpayer that includes the phrase "Non-Negotiable" on the check along with "United States Treasury" as the payee, it is a valid check for IRS to deposit. Continue processing.

  5. All types of remittance are forwarded to the Pre-Batch Function, along with the tax return or source document. Keep remittance with source document; do not staple together. Leave the stubs attached to the check, unless the remit is an "AP" (meaning it is a stub with a perfect scan line). Keep envelopes attached to "imperfects" .

  6. Sort any Return with a Form 14039 or "IDT" or "TC 971/ 522" edited in the top margin of an IMF return separately. The remit can be processed as a TC 610, but batch with other ID theft returns. Do not shelve these Full Paid returns.

  7. Sort as "perfect" if the check contains a:

    • Name

    • One TIN

    • Form Type, and

    • One or more Tax Period(s)

  8. Sort as "imperfect" if:

    • Name or TIN or Form Type or Tax Period is missing, or

    • more than one TIN is shown, or

    • it's a 3rd party check.

    Note:

    For BMF, use care for Forms with multiple series, such as Form 1120 . If in doubt, route to Payment Perfection as "imperfect" .

  9. If "one remittance" is received with more than one return or document, assemble the multiple returns/documents to the back of the first in a staggered format. Route to Deposit as "imperfect" . See IRM 3.10.72.6.2 for date stamping of multiple returns and documents received in one envelope.

  10. If "more than one remittance" is received with only one return or document, stagger the checks. Route to Deposit as "imperfect" .

  11. All User Fee documents can be processed as "perfect" .

  12. A product review of overstamping Government/U.S. Treasury checks is required daily of each employee. This can be achieved by the lead, or designee for each employee's sorting table once daily, prior to forwarding of remittances to other areas/functions.

  13. Any return or document with an item of value other than a check or money order (e.g., gold, silver, jewelry, savings bonds, "loose" postage stamps, Treasury Notes/Bonds, Stocks, Gift Cards, Credit/Debit Cards) must be handled as instructed in "Handling of Currency and Items of Value" found in IRM 3.10.72.5.10, Processing Cash and Handling of Currency and Items of value. Refer to this reference for instructions for mailing retrieved fraudulent Debit Cards (or a mix of checks and Debit cards from one individual) to Fresno.

  14. Acceptable remittance is defined as any means of documentation of legal tender and payment. The documentation must contain all valid information shown below to process the payment through the bank, or it is "imperfect" :

    1. Payee

    2. Money Amount Written or Numerical

    3. Bank Routing Number

    4. Checking Account Number

    Note:

    If the Bank Routing Number needs to be perfected or is mutilated, or the check appears to be "bogus" for any reason, route to Deposit as "imperfect" .

  15. Use the following chart to aid in proper stamping and routing of remittances received.

    If: Then:
    A remittance received alone in an envelope addressed to the Internal Revenue Service, no matter the condition (whether a 3rd party check and endorsed by the taxpayer or made out to one of the appropriate payee names, or not), must be Date stamp the envelope or check stub and overstamp "U.S. TREASURY" . Do not stamp over pertinent Taxpayer information. If your local procedures require, determine whether to sort check as "perfect" or "imperfect" .
    Check or Money Order is made payable to:
    • IRS

    • Cash

    • or Payee is blank

    Overstamp with "U.S. TREASURY" .
    Check or Money Order is made payable to:
    • U.S. Treasury

    • US Treasury

    • United States Treasury

    • Internal Revenue Service

    • Department of the Treasury

    • Department of Treasury

      Note:

      The abbreviation "Treas" or "Dept" is acceptable.

    "U.S. TREASURY" overstamp is not required.

    Note:

    Some sites have a local procedure to overstamp all payee variations of "United States Treasury" ; follow local procedure.

    Check or Money Order is made payable to:
    • Commissioner

    • Social Security Administration

    • or, variations of any agency or department of the United States Government

    • or any third party

    Note:

    If remits received with a transmittal ("Automated Remittance Control Record from Wilkes-Barre, PA" ) with any checks made payable to "Social Security Administration" , date stamp the transmittal and immediately route the package to Deposit. Do not tamper with the checks.

    Do not overstamp. Route to Deposit as "imperfect" .
    If a remittance is unsigned and the amount of the check or money order can be determined, Overstamp "U.S. TREASURY" .
    Check or Money Order is made payable to:
    • Bureau of Public Debt

    • "BPD"

      Note:

      If there is a Form 8947, Letter 4657, or Letter 4657, "BPD" is for "Branded Prescription Drugs" and the payee should be to the Treasury and should have been mailed to Ogden. Route to Payment Perfection in site where received.

    Overstamp "U.S. TREASURY" . If one check is payable to "BPD" and the other is to "Treasury" , overstamp "BPD" . Route check(s) and all attachments to Deposit as "imperfect" .
    Remittances drawn on foreign banks payable in U.S. Dollars through U.S. banks should have the U.S. bank’s routing symbol printed in MICR ink in the lower left corner of the check and have a nine digit routing number. Overstamp "U.S. TREASURY" . Process with regular deposit.
    Remittances that are payable in U.S. dollars, drawn on foreign banks, and received with tax returns or documents Overstamp "U.S. TREASURY" . Route to Deposit as "imperfect" .

    Note:

    Always date stamp the source document. If transshipped from a Lockbox and source document is not date stamped, date stamp with the campus received date for the date received at Lockbox; edit "LB" beside campus name.

    A letter or note is enclosed indicating the remittance is to "ease the taxpayer’s conscience" . Overstamp "U.S. TREASURY" . Route to Deposit as "imperfect" . It will generally be anonymous, but they can deposit it.
    the memo portion of the check indicates for Trust Fund Only", or correspondence indicating this designation for payment Overstamp "U.S. Treasury" . Route to Deposit as "imperfect".
    the check is post-dated Do not overstamp. Date stamp envelope and route check and all attachments to Deposit as "imperfect" .
    Check or Money Order is mutilated Do not overstamp. Date stamp envelope and route to Deposit as "imperfect" .
    Government (non-IRS checks) check for payment of taxes made payable to "Department of Treasury" (IRS) Do not overstamp.
    Government (non-IRS checks) check for payment of taxes made payable to "ACS Support - IRS" Overstamp "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" .
    Government (non-IRS) checks made payable to other than"Department of Treasury" Overstamp "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" (unless "VOID" is written on front or back). Route check (along with return and any attachments) to Deposit.
    Returned Debit Card either returned to IRS by another individual or intercepted by the USPS as "possible fraud" (USPS intercepted will come back in a USPS envelope with enclosed note.) Refer to IRM 3.10.72.5.10. Consider this an "Item of Value" . Call out "Cash" when received in Extraction area.

    Note:

    If debit cards are returned with fraudulent Treasury checks, refer to procedures in (3) above for mailing to Fresno IVO External Leads.

    ACS payments or indication of "Levy" Payments Overstamp "U.S. TREASURY" .

    Note:

    Any correspondence regarding a Levy, etc. that is addressed to the ACS P.O. Box or ACS Mail Stop should be routed to ACS Support function. See IRM 3.10.72.5.11.

    Payment for User Fee Examples are:
    • Installment Agreements (Form 9465, Form 433 series, etc.)

    • Request for Photocopies of Tax Returns (Form 4506)

    • Request for Transcript of Tax Return (Form 4506-T/Form 4506-T-EZ)

    Overstamp "U.S. TREASURY" .
    Site other than CSPC - Remit received for Form 706 series return Overstamp "U.S. TREASURY" . Route return and remit to Deposit.
    "Bill of Exchange" or "Registered Bill of Exchange" is received from a taxpayer authorizing the campus to settle their account through FedWire Do not overstamp. Route to Deposit as "imperfect" .
    MoneyGram receipts Do not overstamp. Forward receipt and any correspondence to ICT.
    Questionable remittances that resemble checks and money orders Do not overstamp. Route to Deposit as "imperfect" .
    there is a discrepancy in the numeric and written amounts on the remittance (e.g., check, money order, etc.) Do not overstamp. Route to Deposit as "imperfect" .
  16. Timely Filed 1040 Sort is determined by a review of Balance Due line on the return and the remit:

    If: Then:
    Remittance is the exact amount of the balance due on the return Sort as "Full Paid" and route to Deposit.
    Remittance is other than the exact amount of the balance due on the return (or, remittance is attached, but refund is shown and no entry for balance due) Sort as "Part Paid" and route to Deposit.
    There is a credit card confirmation number with a dollar amount written in the upper left corner of the return and the dollar amount matches the amount of balance due on the return Sort as "Full Paid" and route to Batching (Credit Card Confirmation Unit).
    There is a credit card confirmation number written in the upper left corner of the return and the dollar amount does not match the amount of balance due on the return or there is no dollar amount Sort as "Part Paid" and route to Batching (Credit Card Confirmation Unit).
    Field Office/Area Office date stamped a return with "Received with Remit" and NO Amount is edited beside it, or if Campus Support date stamped and "Green Rockered" the Balance Due line Sort as "Full Paid" and route to Batching.
    Field Office/Area Office date stamped a return with "Received with Remit" and an Amount is edited beside it (that does not match the Balance Due amount), or Campus Support stamped with a received date and edited a green amount beside the Balance Due line that is less than the amount on the Balance Due line Sort as "Part Paid" and route to Batching

    Note:

    "Full Paid" returns are traditionally shelved until after the peak processing is completed, but the money is posted to the account. Only timely filed Form 1040 family returns with remittance are categorized as Full Paid and shelved. BMF returns are classified as Remit and Non-Remit.

  17. If returns do not meet "Full Paid" criteria (includes all delinquent filed), sort item as "PART PAID" .

  18. Double check Balance Due returns or notices for the presence of a remittance, unless stamped with a Field Office/TAC site "Received with Remit" stamp indicating "RS-PCC" deposit, or Campus Support site edited a "green rocker" on the Balance Due line or edited an amount in green beside the Balance Due line or on a notice (less than amount of Balance Due).

3.10.72.5.5.1  (01-01-2011)
Large Dollar Remits

  1. When a remittance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, the Extractor must immediately carry it to their Manager with the return or source document. The Manager must immediately carry the remittance (and return or source document) to the Deposit Manager.

  2. When a remittance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, it should be batched as "$100,000 or more" and routed to Deposit for same day processing.

  3. When a remittance of at least ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, it should be batched, kept separate from other remittance of less than $50,000 and identified as "Large Dollar" .

3.10.72.5.5.2  (01-01-2016)
Routing to Statutes

  1. The individual Campuses must determine the presence of statute control, entity, remittance perfection, etc., personnel within the Extraction area. All "Imminent Statute" returns (Tax Period 2012 and prior) should be sorted and expedited to the Statute Unit. This includes all Original or "Amended" returns with a Tax Period/Quarter of 2012 and prior. If the return is notated "Statute Cleared" , "No Statute Issue" , or "Statute N/A" in the margin, continue processing.

    Exception:

    Do not route any requested Original IMF return attached to a CP 59, CP 63 , CP 259, CP 515, CP 516, CP 518, or CP 759 to Statute; instead, route to CSCO. If a CP 259, CP 518, CP 959, Letter 112C, Letter 282C, Letter 2255C or Letter 2284C is attached to a BMF return, move the correspondence to the back and route the package to Batching.

  2. Generally, for 2016, any calendar year, fiscal year, or quarterly return with a period ending in 2012 and prior should be sorted and expedited to the Statute Unit. If not routed to Statute, sort all IMF Prior Years separately to batch on an expedite cycle. Refer to IRM 25.6.1, Statute of Limitations Processes and Procedures.

  3. Be sure to stamp the received date and attach the envelope before routing to the Statute Unit.

  4. The ASED on quarterly filed tax return expires 3 years from April 15 of the year following the year for which the return was due or 3 years after the date the return was actually filed, whichever is later. For example, a quarterly tax return for the 2012 tax year will expire April 18, 2016. Refer to the chart in IRM 25.6.1.6.4 for a list of all tax returns and the applicable ASED (assessment statute expiration date). Campus areas must route tax returns to the Statute function beginning with the expedited processing dates, which are shown in the chart in IRM 25.6.1.6.5. It is suggested that you make a copy of this page to keep for a reference.

  5. Do not route returns to Statute Control Unit if any of the following conditions are present:

    • Any return(s) with indication of "Carryback" or "Net Operating Loss" ("NOL" ), or the "NOL" box is checked on an Amended Return. Keep package together and expedite to ICT.

    • Marked IRC "6020 (b)" or "NFR" or "Secured by Exam/Collections" , "Secured by TE/GE" , "Secured by TE/GE EP Exam" , "Process as Original" , OIC, or

    • Original IMF Returns in response to a CP 59, CP 63 , CP 259, CP 515, CP 516, CP 518, or CP 759. Route to CSCO for them to make the notations shown below, or

      Note:

      If the taxpayer responds with an earlier tax period than the period requested on the notice or any type of Amended Return that is "Statute Imminent" , route those returns to Statute.

    • "TC 59X" or "ICS" notated on the face of the return or "Process as Original" with a TC 59X in the margin, or

    • Substitute returns prepared by Examination ("SFR" marked in top margin), or

    • Returns received with IDRS Letter 2566 or Letter 2566R or Letter 3219-N, or pink Form 3531 attached, or "ASFR" notated in top margin, or envelope including a "loose" tax return (no notice or letter attached) is addressed to the ASFR P.O. Box or Mail Stop in Austin or Fresno - route to ASFR.

  6. Do not route any unsigned original IMF "Statute Imminent" return to Statute function. Sort as "Unsigned" for routing to Code and Edit.

3.10.72.5.6  (08-17-2015)
Candling Procedures (Initial and Final)

  1. Candling is the process of visually inspecting all envelopes after extraction of contents to ensure there are no remaining documents and/or remittances. Candling is done by either:

    • passing the envelope over a light source to determine if any contents remain inside or,

    • slicing the envelope on three sides, unfolding it, and visually inspecting both sides to ensure no documents or remittances are adhering to the envelope.

  2. Candling is performed in two stages:

    1. Initial Candling is performed at the extraction table as part of the extraction and sorting process. The initial candling must be performed before the envelope is placed in the collection bag/container.

    2. Final Candling is a second visual inspection of the envelopes after the extractors’ bags/containers have been transferred to the final candling area. Final candling is performed by either passing the envelopes over a light source or ensure that paper fats/flats were sliced on three sides and visually inspecting both sides to ensure no documents and/or remittances are adhering to the envelope.

      Note:

      If the envelope is to remain attached to the document, it must be sliced on 3 sides, unless it's the fuzzy padded or the slick combination paper/plastic. An easy way to remember is: If it's not going to Final Candling (i.e., you're not dropping in your bag for a "second review" ), you must slice on 3 sides to reduce the number of Discovered Remits.

  3. Extractors perform Initial Candling at a Tingle Table by:

    1. Slicing envelopes on either 1 side or 3 sides (with a few exceptions),

    2. Extract all contents, and

    3. Always run the "see through" envelopes sliced on 1 side across the light on the Extraction table to check for any remaining contents before dropping into container.

    Note:

    If a campus has to use 6 ft. tables (or desks without lights) during peak season to Extract, the envelopes must be sliced on 3 sides. If a site elects to slice all envelopes on 3 sides, it is not required to use the light on the Tingle table.

  4. Use the following chart to determine the proper Initial Candling procedure for the various types of envelopes:

    If the envelope is: Then:
    normal letter size envelopes or what we refer to as "see-through envelopes" , Slice on 1 side or 3 sides. Follow local procedure.
    • Padded with plastic bubble material

    • Cardboard (Overnight envelope)

    • Opaque (non"see-through" ), ANY size

    • Thin plastic that will slice using your slicers,

      Exception:

      Combination paper/plastic and "fuzzy" padded envelopes

    Slice on 3 sides.

    Note:

    If slicing on three sides, the Extractor can turn the light "OFF" , if the light or heat is bothersome. For the Monthly Review , this table would be designated "Not in Use" , meaning the light is not in use if at the time of review, the person sitting at the table is slicing on 3 sides.

    Combination "paper/plastic envelopes " (usually white (with windows) and green diamond shape marks), Open the end, extract contents, and manually search the inside for any remaining contents before dropping in your Extractor's bag. You do not have to slice them.

    Note:

    Any type of envelope that is specifically designed not to cut or tear easilydoes not require slicing on 3 sides, unless you want to. Generally, the material content is "slick" and designed to make items easily fall out. Watch out for any static electricity on some of the plastic envelopes, which tends to make items "cling" to the envelope.

    the envelope contains "fuzzy padding" , Do not slice on 3 sides or intentionally cut into the fuzzy part of the envelope. See additional information below.
  5. For the envelopes with the "fuzzy padding" , it is recommended that each site have the SCAMPS area sort them separately from the other fats/flats. Extraction area can rotate opening of these envelopes among all extractors, (i.e., set up a daily rotation among all in a Unit). This will allow the person to prepare by dressing appropriately, securing a face mask, or paper gown, if desired. Try to use the pull tab on the envelope or detach the staples/tape on the end of the package to open the envelope without cutting into the fuzzy padding. Do not slice on 3 sides or intentionally cut into the fuzzy part of the envelope. Once contents are extracted, drop these envelopes in a separate tagged bag from your other extracted envelopes. This ensures that the fuzz is not distributed throughout your other bagged envelopes and onto the Final Candling table (and those individuals).

  6. An Identifying Tag must be placed inside or on the container (e.g., bag or container) of all extracted envelopes during Initial Candling. The Identifying Tag (Form 13870 or one locally developed) must contain, at a minimum, the Name (preferably SEID or Employee Number of the Extractor) and the received date. Prior to transporting the bags/buckets to the Final Candling area, someone other than the person who performed the Initial Candling should ensure that the tag is enclosed/attached. If tag is not visible, the "sweeper/runner" should request one from the Extractor prior to transporting to the Final Candling area. The tag should be placed in the bag so that it is easily visible when picked up. Place the tag either as the first item in the center bottom or on top of the contents of the bag. If your campus uses "stickers" , make sure all old stickers are clearly "X'd" (or deleted) before placing your new one on the bag. If your campus uses the red (or colored) buckets (similar to USPS containers), ensure your Name/SEID and received date is attached.

  7. After the bags have been securely tied at the top to ensure no contents can fall out in transit to the Final Candling area, the "runner/sweeper" will transport them to the Final Candling area. They will be staged and worked in received date order. Ensure that the bag is in good condition (no visible holes) before you begin extracting.

  8. SCAMPS defines Flats/Fats based on the size or thickness of the envelope and the capability of the machine to sort and slice it. However, for Extraction of the contents and Candling purposes, we will follow guidelines based on whether "see-through" , the Extractor's ability to easily cut/slice the envelope easily and quickly, or if the fabric content of the envelope is designed for contents to slide out (which are usually the ones with more plastic content than paper). Always remember that the purpose of Candling is to ensure that no contents are left in the envelope. Final Candlers may identify envelopes that are not sliced on 3 sides, but the harm to the taxpayer is when items are left in the envelope and not processed timely.

  9. Final Candling has several definitions based on the type of envelope, but it is the final search prior to destruction to find any remaining contents following Extraction.

    1. Final Candling of all "see-through" envelopes is when envelopes that are sliced on 1 side are again passed over a light source one envelope at a time, which meets the minimum standard (on a Final Candling or Extracting Table). If "see-through" envelopes are sliced on 3 sides, then only check to ensure all contents are removed. This can be performed with, or without a light source.

      Note:

      Do not push "layers of envelopes" across the table. Move one envelope at a time over the light to help you identify any remaining items in the envelope.

    2. If you are unable to "see through" the envelope using a light source, the envelope must be manually searched for any remaining contents. If the envelope is a "heavy duty" bubble material, cardboard, or thin plastic, ensure that it was sliced on 3 sides and all contents extracted.

    3. If the envelope is a "paper/plastic" type material, manually search the inside to ensure no contents remain.

    4. The "fuzzy padded" envelopes should be in a separate bag. Manually search inside the envelopes for any remaining items and drop them back in the same bag for destruction (or with other ones, if ready to be destroyed). Do not intentionally put the envelope on the table. Try to prevent spilling the dust on the table surface.

  10. Initial Candling and Final Candling must be performed by an employee in the Restricted Area (Receipt and Control). During Initial Candling, there should be another individual nearby or in the same unit/group. Final Candling is generally performed at large Final Candling tables, but can be done at an Extraction table. Final Candling should be performed no later than 3 work days after Extraction (5 work days during Peak Processing) to meet your Campus Deposit Timeliness Measure.

  11. Boxes, carts, crates, etc. should not block the view of any employee performing Final Candling work. Any employee performing Final Candling should be in clear view of another employee and both must be stationed in the Restricted Area. These Final Candling rules apply whether performed at the big tables, or at Extraction Tables. Consider the layout of the restricted area when seating employees to ensure maximum visibility during Final Candling.

  12. If the light on your Extracting Table or Final Candling Table appears to be dim, or dimmer than normal, contact your Manager to perform the light meter test. If not meeting the minimum standard of 174 FC (Foot Candle) or greater, move to another table until a new bulb is installed.

  13. Any Non-Remit item or any envelope not properly sliced found during Final Candling will be given to management to provide feedback to the Extractor. The item should be attached to the Extractor's Identifying Tag when routed to the Manager (or dropped in the secure container). The Manager will determine the disposition of any item found. Non-Remit items do not have to be recorded on the Form 13592, Final Candling Log.

    Note:

    Any reference to Manager in this section includes a designee who performs duties for the Manager.

    Note:

    Any Certified green postcard still attached to the envelope should be returned to the Manager. "Click and Ship" envelopes from the USPS should not be returned to the manager as a "find" .

  14. All Remit items will be recorded on the Form 13592, Final Candling Log, by the employee (or designee) and dropped in the locked, secure container. Ensure that any checks/money orders are properly overstamped and attached to the identifying Tag (should include Extractor's SEID, the official Received Date, etc. ). There are two options for completing the Final Candling Log. In either case, the tag and remit item(s) must be "double paper clipped" (the top and side) together and dropped into the secure container. In either case, you cannot record the items until you have completed candling the entire bag:

    1. The employee (Candler) who found the item completes the entire line entry on the Log, including time when you completed the information, or

    2. The employee who found the item only completes Date and Time, their SEID, and Amount (or at the manager's discretion, the manager, or designee can complete it for the employee). The Designee will open the locked container, extract the contents and match up the SEID from the tag and amount on the check, and complete the remaining line items. The Manager (or designee) will sign in the "R&C Initials and Date" column to verify all line entries against the contents.

      Note:

      According to IRM 1.4.6.5.1(3), Minimum Protection Standards (MPS),a locked container is "any metal container with riveted or welded seams which is locked and to which the keys and combinations are controlled" per IRM 1.4.6.5.6(2), Key and Combination Control.

    3. Any remit $50,000 or greater should be deposited on same day as discovered, if found before the cut-off for the daily Deposit. Establish a local procedure to notify the Manager that a large remit has been found. See IRM 3.10.72.5.6 (16).

    4. Once Deposit has signed for the Remits, the Bag Tag should be given to the appropriate manager to provide Feedback to the Extractor who left the remit inside the envelope.

  15. The manager will review the Form 13592, Final Candling Log daily and validate that all available information is correctly entered and remittance amount matches the content found. The employee who found the remit will complete some (or all) of the following columns on the Form 13592 in non-erasable ink:

    • Today's Date - Enter the date and time in the first and last entry and draw a line for the ones in between, since only one day per sheet.

    • Item Discovered Name/TIN - Enter Name Control and last 4 digits of the TIN or abbreviate name to shorten the entry, as long as the Manager and Deposit personnel can match the remit to the Taxpayer.

    • Name/ID# of Identifier/SEID - Use SEID or some type of Employee Number, instead of Name.

    • Employee Name/Number/SEID -Use SEID or some type of Employee Number, instead of Name.

    • Tag/Rec'd Date - Use the SCAMPS date from the envelope if Rec'd Date/Tag not available.

    • $ Amount Identified - Write the amount legibly. It is not necessary to complete the Total Amount at the bottom of the page, unless local management wants it.

    Note:

    If a log entry is made, then deleted, write an explanation for the correction and draw a corresponding arrow to the deleted line entry. Following the explanation, both the employee and manager must Initial and date, indicating acceptance of the explanation/reason for the deletion. If the lines are too narrow to enter all information, the site can go to the Publishing web site and alter the Form 13592 by adding additional spacing in the rows or columns, as long as the same information is captured.

    Note:

    For work days when there are "No Candling Finds" , make this entry daily. Indicate "No Finds" and the date on either a separate sheet, on the previous day's sheet, or on one separate sheet for each month (e.g., Day 1 - 30 listed for the month of May and show "No Finds" on Day 5, 7, 13, 25, 27, etc.). This enables the reviewer to verify that a sheet is not missing from the log. This is not necessary for weekends and holidays.

  16. The Manager will complete "R&C Initials and Date" column, then make a photocopy. The Manager will take the Original and Photocopy of the log, along with the remit(s) to the Deposit Function. This transfer of remit(s) to Deposit must be performed as many times in a day as necessary to ensure timely deposit rules are met. At a minimum, it must be done once daily, at a designated time set by Deposit that will allow them enough time to post the remits found that day. All remaining remits found in Final Candling after the last daily transfer must be stored in a secure box or designated area temporarily, or overnight. Any remit of $50,000 or more must be deposited on same day discovered, if possible. The previous day's remit items will be taken to Deposit the following day in the first transfer. Make every attempt to deposit multiple times on Friday, or make sure you get your Friday finds to Deposit in time for them to process them. Be especially careful that only small volumes of Candling finds are held over a weekend, especially a holiday weekend.

  17. Upon receipt of the Remit(s) and the Log Sheet, a designated Deposit employee will initial and date the Original copy of the Form 13592 log, indicating receipt of the Remit in the "Deposit Initials & Date" column. Leave the photocopy of the log with Deposit function and return the Original signed (initialed) copy of the Form 13592 log sheet book in the Final Candling area. You can continue filling up the entire page if it is the same workday. If the sheet is full, or another sheet started, or more than one sheet was needed for the same day, mark the sheets "Page # of #" , etc. at the end of the day, or before starting a new sheet the following workday.

  18. Form 13592(s), Receipt & Control Final Candling Log (May 2008 revision) should be kept in the Final Candling area for recording any contents found during Final Candling. The Log Sheet should be kept alongside the locked container for the checks (or items found). All logs should be kept in one log book separated by Month tabs in consecutive date order. Retention period is 1 year, including the current month for the log sheets. The Log book should be available for the Monthly reviewer.

  19. After Final Candling, the envelopes will be placed in secure containers prior to destruction, recycling, etc. The manager will instruct you where to place the containers of empty envelopes, adhering to guidelines in IRM 10.4.1.5.17, Disposition and Destruction. Do not use the empty envelopes for any purpose, such as storing items, displaying on the wall as a "Job Aid" , etc. Refer to IRM 10.5.1.5.1(1), IRS Employees.

  20. Candling Equipment Maintenance – (for Management Officials Only)

    1. All candling equipment on both initial and final candling tables must be adjusted as necessary to maintain maximum envelope recognition.

    2. Maximum envelope recognition is determined by the measurement of foot candles (FC) through use of a light meter. Minimum reading on light meter should be 174 FC. Bulbs that do not meet the minimum requirement should be replaced.

    3. The testing of the candling equipment (all lights on Tingle tables and Final Candling tables) should be completed twice yearly for IMF sites and 4 times (once per quarter) for BMF sites. Testing should be completed prior to peak timeframes. All sites should indicate timeframe (e.g., "1st Bi-Annual Review" , "2nd Quarterly Review" , etc.) in the top margin of Form 14001 .

      Note:

      This is a minimum standard. The individual campus can increase reviews at their discretion based on findings.

    4. Management or designated Management Official must complete Form 14001, candling equipment review log to verify lights are meeting minimum requirements. List ALL (Initial and Final) Candling tables on the log. Make a comment in the "Actions Taken" column beside any table(s) that does not meet minimum requirements to describe what is being done to correct the deficiency or simply indicate "Broken - Not in Use" . If below standard, physically tag the table to ensure no one uses it. Retention period is the prior Calendar year and the current year.

3.10.72.5.7  (01-01-2016)
Attaching Envelopes to Returns and Documents

  1. Attach envelopes to the back left corner of returns or documents with the address and postmark/PDS label facing outward. See Figure 3.10.72-1 for an example of an envelope attached in a vertical position. See Figure 3.10.72-2 for an example of an envelope attached horizontally. For "short remits" , the direction the envelope faces is acceptable both ways (i.e., envelope can face outward, or not, as depicted in Figure 3.10.72-2).

    Figure 3.10.72-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.10.72-2
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. If you attach the envelope to a tax return or correspondence, you must slice on 3 sides, no matter the size or color of the envelope.

    Exception:

    The only envelopes that do not have to be sliced are the fuzzy, padded or slick ones that are designed to not tear as outlined in IRM 3.10.72.5.6.

  3. For the larger USPS, FedEx, UPS, etc. envelopes/fats/flats/packages, you can either:

    1. tear the shipping label off of the envelope/box and attach to the back of the return in the upper left with the postmark/shipping label facing outward, or

    2. tear off the back side of the envelope, fold in half if it exceeds the size of the form, and attach to the back of the return.

  4. When multiple returns or documents are received in one envelope and each requires a "postmark date" to indicate whether timely mailed, attach envelope to the oldest tax period return and stamp the received date. On the remaining returns, use a Dual Date stamp or stamp the postmark date on the top left side margin using the earliest postmark date shown on the envelope and the received date in the normal area. For envelopes that do not specify the postmark date or "drop-off" date, refer to IRM 3.10.72.6.2.4 to determine the postmark date to stamp.

    Exception:

    For Form 1120, Form 1120C, Form 1120L and Form 1120PC with box 1a or 1b checked (box 1 for 2006 and prior returns), only date stamp the parent return. Do not remove any attachments or separate the subsidiary returns. Treat as one return.

  5. Always attach envelopes and stamp received date on the following IMF documents. See additional Comments to aid in routing or sorting IMF documents for processing:

    If Document is: Then:
    Current Year (2015) IMF return (or Form 4868 extension) beginning ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , do not date stamp or attach envelope to current year timely filed returns.
    IMF Prior Year Sort separately.
    Fiscal Year (Tax Year ending other than "12" (indicating the month of December)) Route to Batching by Form type.
    All Form 8379, Injured Spouse - If attached to a Form 1040 return, stamp both and place Form 8379 behind the return.

    Note:

    If a Form 1040X is received, refer to IRM 3.10.72.12(2).

    Route to Batching separately from other Form 1040 returns, since they require a special Blocking Series.
    Early Filed Decedent Route to Batching by Form type.
    Short Period (Tax Year/Period covers less than 12 months) Route to Batching by Form type.
    IMF Timely Filed(2015) tax return with missing Entity information (i.e., Taxpayer Name/TIN/Address), Attach the envelope and continue processing.
    Form 1040 series marked "KIA" ("Killed in Action" ) Route to Kansas City KIA Coordinator, Stop 6503. Refer to IRM 3.10.72.12.
       
    All Form W-7, Form W-7A, and Form W-7(SP)

    Note:

    When a Form W-7/Form W-7(SP) is attached to a Form 1040 series return(s), always date stamp Form W-7 and all returns. Attach the envelope to the return with the earliest tax period. If original documents such as driver's license, passport, birth certificate are attached, place original documents in an envelope to protect them and attach the envelope securely to the back of the application with a binder clip or staple the envelope only if you can ensure the documents are not damaged.

    Transship to Stop 6502 AUSPC.
    All Form 8857 (Innocent Spouse)

    Note:

    If you notice a Form 8857 is attached to a Form 1040 series return, date stamp and detach for routing to CSPC.

    Transship to CSPC, Stop 840F.
    IMF "ASFR" returns received with Letter 2566 or Letter 2566R or Letter 3219-N or pinkForm 3531 , or any attachment indicating "Return Delinquency" , or the envelope is addressed to one of the "ASFR " P.O. Boxes or Mail Stop in Austin or Fresno. Refer to IRM 3.10.72.15.7 for routing instructions.
    Identified for the "Funny Box" and it will leave the Restricted area, date stamp, even if timely filed. Local CI and IVO procedures dictate whether the returns are taken from the area. Also, if a IMF or BMF return is pulled by another function for the "Funny Box" and has a CI or IVO stamp in the upper left corner, Roll back your date stamp to the edited received date to give it an official IRS received date stamp, if necessary. If stamped by "IVO" , do not route to them again. Refer to IRM 3.10.72.16 for the various criteria.
    IMF returns received with an annotation of one of the following literals are to be processed as Amended (or Form 1040X) returns:
    • Amended

    • Copy – (Be careful with "Copy" . This can also be an indication of a request for an Acknowledgment. If received with another return, attach to the back and continue processing.)

    • Corrected

    • Duplicate

    • Revised

    • Substitute

    • Supersedes

    • Tentative

    Note:

    If an original return (Current Year and signed) is attached to an Amended return with an earlier tax period (shown on top line or Line B boxes), separate the original and amended. Sort separately. If the tax periods are vice verse, look for an indication of "Carryback" or "NOL" . If indication of "Carryback" or "Net Operating Loss" ("NOL" ), expedite to ICT and indicate "Expedite Processing" .

    Note:

    If an original return has a "pre-printed" literal, such as "Copy Only - Do Not Process" in the middle of Page 1, route these to the 1040X unit.

    Sort the Form 1040X for processing by the Submission Processing (SP) 1040X unit. Route to Batching. See IRM 3.10.72.5.7(8)3b below for additional information.
    All replies to IRS initiated mail, such as CP notices, "C" Letters, Forms, and Balance Due notices - place the IRS notice, letter, or Form on top. If a tax return is attached, date stamp the return and correspondence.

    Exception:

    If a Form 1040X is attached to a CP 11 or CP 12 or CP 59 or CP 63 or CP 759 or CP 2057 , or Form 8009-A or any "C" Letter (other and a Letter 12C), move the Form 1040X to the top and route to the 1040X Unit.

    Sort as correspondence. Refer to Exhibit 3.10.72-2 for proper routing of "C" letters and Exhibit 3.10.72-3 for CP notices.

    Note:

    Route any Letter 12C with Form 1040X to IMF ERS.

    All correspondence, including taxpayer initiated correspondence/Forms. This includes correspondence written on behalf of the taxpayer from a Tax Preparer, Accountant, etc. or Forms submitted by or for a taxpayer, such as Form 2848 ("POA" ) or Form 8822 or Form 8822-A (Address Change). Refer to Exhibit 3.10.72-1 and Exhibit 3.10.72-4 if it's a Form or Miscellaneous correspondence for proper routing.

    Note:

    If the Taxpayer responds with copies of several IRS initiated notices, put the one with the most recent date (shown in upper right corner) on top and route according to that one. If an IDRS letter, always route using the IDRS number printed.

    Any return with a notation of "Secured" or OIC in the top margin or a "TC 59X" or "ICS" edited in the side margin Continue processing. Do not route to Statute.
  6. Always attach envelopes and stamp received date on the following BMF documents. See additional Comments to aid in routing or sorting BMF documents for processing.

    If Document is: Then:
    Any BMF returns and Extensions

    Exception:

    Timely Filed
    Form CT-1 - Due Date is February 29th
    Form 940 - Due Date is February 7th
    Form 941 - Due Date is February 7th
    Form 943 - Due Date is February 7th
    Form 944 - Due Date is February 7th, or
    Form 945 series - Due Date is February 7th

    Continue processing. Sort for Batching.

    Note:

    All delinquent filed Form 94X series will be date stamped and envelope kept.

    Any return with a notation of IRC "6020(b)" or a "TC 59X" or "ICS" Continue processing. No special sort is required.
    All replies to IRS initiated mail, such as CP notices, "C" Letters, Forms, and Balance Due notices - place the IRS notice, letter, or Form on top. If a tax return is attached, date stamp it.

    Exception:

    If a CP 211 series (A - E) is attached to an EO return (Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 990-BL, Form 1041-A, Form 4720, Form 5227, Form 6069, or Form 8870), move the CP 211 series to the back and process the return.

    Sort as correspondence.
    Refer to Exhibit 3.10.72-1 and Exhibit 3.10.72-4 if it's a Form or Miscellaneous correspondence for proper routing.
    Refer to Exhibit 3.10.72-2 for proper routing of "C" letters and Exhibit 3.10.72-3 for CP notices.

    Note:

    If the Taxpayer responds with copies of several IRS initiated notices, put the one with the most recent date (shown in upper right corner) on top and route according to that one. If an IDRS letter, always route using the IDRS number printed.

    All correspondence, including taxpayer initiated correspondence/Forms. This includes correspondence written on behalf of the taxpayer from a Tax Preparer, Accountant, etc. or Forms submitted by or for a taxpayer, such as Form 2848 ("POA" ) or Form 8822 or Form 8288-B (Address Change). Sort as correspondence and refer to the Mail Routing Guides.
       
  7. Always date stamp and attach the envelope to all "claims" - Form 843, Form 1045, Form 1139, and Form 8849 . If attached to an Amended return or copy of an original return, stamp both returns and keep together. Move the "claim" form to the top, attach amended or original copy to the back.

  8. When any "Claim for Refund" , or "Request for Abatement" is received, always do the following:

    1. Stamp the received date on all forms and staple envelope to the back of the Form.

    2. If the "Claim" form (i.e., Form 843, Form 1045, Form 1139, or Form 8849) has forms or schedules attached, put the "claim" form on top.

    3. Route/Expedite the "claims" to ICT.

      Exception:

      Route any Form 843 for "Branded Prescription Drugs" ("BPD" ) or "Health Insurance Provider Fee (IPF)" to OSPC, M/S 4921. Do not mix other Form 843 claims for other issues with the ones identified as "BPD" or "IPF" . If a Form 843 for "BPD" or "IPF" is received in a site other than Ogden, it must be transshipped to Ogden, M/S 4921. Route most Form 1040X returns to the 1040X unit in Submission Processing. Refer to the table below for specific instructions for IMF and BMF Amended Returns, Claims, and Injured Spouse claims.

      Exception:

      Route any Form 843 for "Tribal General Welfare Exclusion Act of 2014" , or "H.R. 3043" , "Notice 2012-75" , "Revenue Procedure 2015-35" , or "General Welfare" written across the top margin to OSPC, M/S 1110, GECS. Do not route to ICT.

    BMF Forms:

    1. Follow the specific instructions under the particular BMF forms in the table below to determine proper routing.

      Note:

      If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information. Any forms showing "Carryback" or "Net Operating Loss" ("NOL" ) as the issue must be separated and "expedited" to the appropriate function shown below.

      If Claim Form or, Amended Return is Received: Then Route to:
      Form CT-1X, or
      Form CT-1 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      CSPC, Stop 537G
      Attn: Large Corp/Technical Unit
      Form 706 , or
      Form 709 marked with one of the following specific literals:
      • "Copy"

      • "Amended"

      • "Revised" , or

      • "Supplemental"

      CSPC, Stop 824-G
      Attn: E&G Unit
      Form 720-X, or
      Form 720 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      CSPC, Stop 5701-G
      Attn: Excise Tax Unit
      Form 843

      Note:

      This can be filed for an Individual or Business.

      ICT

      Note:

      If the issue is to claim a refund of "Branded Prescription Drug fee (BPD)" or "Health Insurance Provider Fee (IPF)" , route to OSPC, Stop 4921. If received in a site other than Ogden, it must be transshipped to OSPC, M/S 4921.

      Form 941X, or
      Form 941 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT
      Form 943X, or
      Form 943 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT
      Form 944X, or
      Form 944 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT
      Form 945X, or
      Form 945 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT

      Exception:

      If "Tribal General Welfare Exclusion Act of 2014" , "H.R. 3043" , "Notice 2012-75" , "Rev Proc 2015-35" , or "General Welfare" , route to OSPC, Stop 1110, Attn: GECS.

      Form 1042 with the "Amended" box checked (directly underneath the Tax Year) or marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT
      Form 1045

      Note:

      Identify as "Expedite" for CIS/ICT and sort separately when routing to them.

      ICT
      Form 1065-X
      (With attached Form 1065, Form 1065-B, or Form 1066 (or schedules marked "Copy Only-Do Not Process" ), keep package together.)
      ICT
      Form 1120-X, or
      Form 1120 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      ICT
      Form 1139

      Note:

      Identify as "Expedite" for CIS/ICT and sort separately when routing to them.

      ICT
      Form 5884-C (and all attachments, including amended returns and/or correspondence)

      Exception:

      If Form 941, Form 943, or Form 944 attached, route package to Batching.

      OSPC, M/S 6750
      Form 8849 CSPC, Stop 5701-G
      Attn: Excise Tax Unit
      Any other BMF form with indication of Amended or Abatement or Claim for Refund ICT
      CP 259 with any BMF Amended return ICT
    2. Follow the specific instructions under the particular IMF forms in the table below to determine proper routing:

      Note:

      If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information.

      If Claim Form, Amended Return, or Injured Spouse Form is Received: Then Route to:
      Form 1040X Route to Batching for the 1040X Unit.

      Note:

      Follow the chart for special circumstances or notations on the Form.

      Form 1040X"Disaster" return Expedite/Route to Batching for the 1040X Unit.
      Form 1040X"Streamline" or "Non Resident/Non Filer" program or initiative as the Description or Reason for Filing Austin - Identify as "Streamline" on Form 3210.
      Austin Only - Follow "Streamline" procedures in IRM 3.10.72.15.9.
      Form 1040X with indication of "Tribal General Welfare Exclusion Act of 2014" , "H.R. 3043" , "Notice 2012-75" , "Rev Proc 2015-35" , or "General Welfare" OSPC, Stop 1110, Attn: GECS
      If a CP 05 or CP 05 is attached to a Form 1040X Route to IVO.
      If a CP 11,
      CP 12,
      CP 59,
      CP 63 ,
      CP 759,
      Letter 2057C, or
      Form 8009-A
      or any "C" Letter (other than a Letter 12C) is attached to a Form 1040X
      Move the Form 1040X to the top and route to the 1040X Unit.

      Note:

      Route any Letter 12C with Form 1040X to IMF ERS.

      If indication of "Injured Spouse" on a Form 1040X and Form 8379 is attached Route the package (Form 8379 and the Form 1040X ) to the 1040X unit. Do not separate the package.
      If indication of Health Care Tax Credit (HCTC) on a Form 1040X and Form 8885 is attached ICT
      If indication of "Premium Tax Credit" ("PTC" ) on a Form 1040X and:
      • Form 8962 is attached, or

      • Line 15 entry and the "8962" box is checked

      Route the package to ICT. Do not separate the package.
      With notation of "NOL" , "Carryback" , or the box is checked on Line 1 (new revision) or Page 2, Part II Expedite/Route to ICT and identify as an "Expedite" .
      Form 843

      Note:

      This can be filed for an Individual or Business.

      ICT
      Form 1045

      Note:

      This can be filed for an Individual or Business. Always identify as an "Expedite" for ICT.

      ICT
      Form 8379, if "loose" Expedite/Route to ICT.
  9. When a filer or preparer inserts an "address sheet" inside of a window envelope and the envelope is not required to be attached, drop the "address sheet" in your candling bag. It does not matter if it stays inside the envelope, or you pull it out. It is not necessary to attach it to the back of the return.

    Note:

    When the envelope is required to remain attached to the form or document, ensure the "address sheet" is either stapled to the back of the return, followed by the entire envelope (or Return Address and Postmark portion of the envelope), or the "address sheet" remains intact inside of the window envelope.

    Figure 3.10.72-3
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.72.5.8  (06-26-2013)
Mail Addressed to IRS with a State Return

  1. Take the following actions for any tax returns received in an envelope addressed to IRS which should have been filed with a State or local jurisdiction, the District of Columbia, the Commonwealth of Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, American Samoa, or any possession/territory of the United States.

  2. With-Remit: When a Federal return is received with a State return (or correspondence for the State):

    1. Money amount on check matches State Balance Due amount on the document, send check and document to appropriate State (including the date stamped envelope/return). Do not overstamp the check.

    2. Money amount on check matches Balance Due amount on the Federal document, send to Deposit Activity, even if made payable to state. These checks should be overstamped with "United States Treasury" (or "Non-Negotiable" ) stamp.

    3. Money amount on check does not match either state or federal documents, send to Payment Perfection.

    4. Do not overstamp checks when made payable to other agencies or third parties.

    Note:

    If the taxpayer submitted cash for the state tax return, mail it USPS "Certified mail" to the state with a Form 3210.

  3. Non-Remit: When a Federal return is received with a State return, use the attached Forms W-2 to try to determine the proper routing:

    1. If all copies of the Form W-2 (Copy 1 or Copy 2) are for the State, route the package to the State.

    2. If there are two copies of the Federal return and a state return attached, route one of the Federal returns to be processed. Attach the other copy of the Federal return to the State return and forward the package (State return and copy of Federal return) to the State. Some states require that you attach a copy of your Federal return when filing your State return.

  4. Route all "loose" State tax returns, as well as a taxpayer's State e-file form(s) such as Form 8453, Form 8453-OL, or Form 8454 to the appropriate state. Follow local procedures for misdirected mail.

  5. If a State return is attached to one of the following, keep together and route to the appropriate function.

    1. CP 2000 (Route to AUR)

    2. All collection letters (CSCO or ACS Support mail)

  6. If the taxpayer incorrectly addressed the envelope to IRS when the contents were intended for the State, we will pay the postage to forward to the State. Do not give this type of "misdirected/missent" mail back to the carrier.

3.10.72.5.8.1  (01-16-2015)
Tax Returns/Extensions Forwarded to IRS from a State

  1. Envelopes addressed to IRS containing tax returns that are erroneously delivered by the USPS to the state taxing agency are timely filed if:

    1. Envelope postmark is on or before the due date, or

    2. Envelope is missing, but the State's received date stamp is within the grace period.

      Note:

      If remits are forwarded from the state, refer to IRM 3.8.45, Manual Deposit Process for additional instructions. Determine if any checks are more than a year old, they will require special treatment.

  2. When IRS receives a return from a state agency ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if:

    1. the taxpayer's envelope was addressed to a state agency, or

    2. no envelope is attached to make a determination.

    Note:

    Date stamp the return with IRS received date on the date it was received by an IRS campus. Always attach envelope to these returns. If forwarded to IRS 6 months or more after the due date of the returns, see following instructions.

  3. When returns are forwarded to IRS 6 months or more after the due dates of the returns, take the following action when the taxpayer's envelope was addressed to the state, or there is no envelope attached to the return to make a determination:

    1. Stamp the IRS received date using the actual date received at an IRS campus. Circle any State's received date.

    2. Route the return(s) to your Planning and Analysis analyst to research for a TC 150. Use CC RTVUE to determine if it's a true duplicate return.

    3. If no TC 150 present, process through the pipeline using the IRS received date. If it is a Statute year or prior, "hand-carry" to Statute Unit and explain how it was received.

    4. If a TC 150 has already posted and it's a duplicate return (i.e., same lines on RTVUE), edit "Forwarded from State of "X" , date" in the top margin, complete the "Attachment" form with the TC 150 DLN, and route to Files. Do not process, if a duplicate. If a TC 150 is present, but it's not a true duplicate (i.e., amounts on RTVUE do not match return), contact your Accounts Management P&A counterpart for assistance.

  4. When IRS receives returns from a state agency after the grace period (but within 6 months), it will be considered timely filed if the taxpayer's envelope was addressed to the IRS, and:

    1. Postmark is on or before the due date, or

    2. the State's received date stamp was within the grace period.

    Note:

    Circle any State's received date. Then, stamp an IRS received date using the state's received date and stamp the postmark date so that Code and Edit will makes it timely filed. If the state did not stamp the return, stamp the postmark date, then stamp the current IRS received date. Always attach the envelope.

  5. When returns are forwarded to IRS from a state agency 6 months or more after the due dates of the returns, take the following action when the taxpayer's envelope was addressed to IRS and they were timely filed as indicated in parameters shown above:

    1. Stamp the IRS received date using the State's received date (if present) or postmark date or Signature Date. Circle any State's received date.

    2. Route the return(s) to your Planning and Analysis analyst to research for a TC 150. Use CC RTVUE to determine if it's a true duplicate return.

    3. If no TC 150 present, process through the pipeline using the IRS received date. If it is a Statute year or prior, "hand-carry" to Statute and explain how it was received.

    4. If a TC 150 has already posted for the duplicate return information, determine if there were any penalties assessed on the account. If penalties were assessed, contact your Accounts Management Planning and Analysis Analyst to have the penalties abated. If no penalties were assessed, edit "Forwarded from State of "X" , date" in the top margin, complete the "Attachment" form with the TC 150 DLN, and route to Files. Do not process, if a duplicate. If a TC 150 present, but it's not a true duplicate, contact your Accounts Management Planning and Analysis counterpart for assistance.

  6. When IRS receives Extensions from a state agency 6 or more months after the affected return due date, it will be considered timely filed if the taxpayer's envelope was addressed to the IRS, and the envelope postmark is on or before the due date.

    Note:

    If the envelope was mailed USPS "Certified" and the postmark date is after the due date or missing, go to https://tools.usps.com/go/TrackConfirmAction to verify "Acceptance" and "Date & Time" . Print the page and attach it to the front of the document. If it was mailed by a designated PDS and the label is missing, use the chart in IRM 3.10.72.6.2.4(3) to estimate the date mailed.

  7. When IRS receives extensions from a state agency 6 or more months after the affected return due date and the taxpayer's envelope was addressed to the state, stamp the current IRS received date and consider it late filed.

  8. If remits are included in the mail forwarded from the state, follow procedures in IRM 3.8.45.4.7.1, Discovered Remittance Over 30 Days Old.

3.10.72.5.9  (01-01-2012)
Mail Intended for Other than IRS (Misdirected/Mis-Sent)

  1. If an envelope/package is received that is addressed to other than IRS, it must be returned to the carrier (e.g., USPS, FedEx, UPS, etc.) as soon as possible.

    1. Date stamp the back of Notice 1256 and place it inside the envelope before you tape it back together.

    2. Put it in a designated slot on your table, or basket for another person to neatly tape it back together and put it in the designated area to return it to the USPS (or other carrier).

      Note:

      If the mail piece was misdirected by a PDS (e.g., FedEx, UPS, DHL, etc.) rather than the USPS, line through "Post Office" in the third line on Notice 1256 and edit the name of the carrier.

    3. If the envelope/package is so damaged that you cannot neatly tape it back together or the envelope was accidentally destroyed, then put it in an IRS envelope to prevent further damage. Ask the carrier for the clear envelopes or "re-package" material to use if the address can be clearly read.

  2. This procedure is designed as an "audit trail" , in the event there is ever a discrepancy with any amount of money (cash, check, gift card, etc.) the sender/recipient claims was originally enclosed in the envelope. The individual who date stamps the "find" is the responsible party. Therefore, do not have another designated person date stamp the Notice 1256.

3.10.72.5.10  (01-01-2016)
Processing Cash and Handling of Currency and Items of Value

  1. When U.S. currency is received in any amount in the Extracting function, it must immediately be taken to the Manager.

    1. The currency must be counted by the discoverer and Manager.

    2. The Manager must prepare Form 4287, Record of Discovered Remittances, to record the finding of the currency in accordance with IRM 3.8.46, Discovered Remittance (Form 4287 actually is used to record any discovered item intended for payment of tax, not just U.S. currency.) The form preparation is self explanatory.

    3. The discoverer and Manager must initial the recorded entry on the Form 4287. The Manager must place the currency/check in the gold envelope. Attach to the related return or document. Complete information on the envelope with a notation that corresponds with the entry on the Form 4287. The Manager must place the envelope in a lockable container kept in their custody in accordance with IRM 10.2.14 , Methods of Providing Protection. The Manager and a teller from the Deposit Function have the only keys/combination to the lockable container. See IRM 1.4.6.5.6, Key and Combination Controls, for additional information.

  2. If Debit Cards are returned by another taxpayer (delivered to an address where recipient does not reside) or intercepted by the USPS (will be returned in a USPS envelope and contain a note indicating "possible fraud" ), do not slice the envelope from the debit card company. If the envelope was sliced, staple or tape it back together.

    Note:

    If a taxpayer returns a combination of Treasury checks and debit cards, keep the entire submission together and send the complete "package" to IVO External Leads in Fresno, using the address shown below.

    1. If intercepted by the USPS, date stamp the front of the debit card envelope (below the Return Address). If returned by another taxpayer, date stamp their correspondence, attach envelope, and date stamp the front of the debit card envelope.

    2. Photocopy the front of the debit card envelope showing both addresses (Return Address and Recipient's address) and date.

    3. Complete a Form 3210 indicating the total volume of envelopes/debit cards and mail the complete package (e.g., all photocopied pages and original debit card envelopes) to Fresno.

    4. If unable to meet the UPS deadline for pick-up on that day, hold the items in the safe until UPS pick-up.

    5. Use the following address to mail Debit Cards to Fresno:
      Internal Revenue Service
      5045 East Butler Avenue
      Fresno, CA 93727
      Stop 23101
      ATTN: Jeff Cole (RICS)

    6. Fresno Only - Acknowledge the Form 3210 upon receipt. Sort the envelopes and photocopies by the Return Address in the upper left corner of the envelope and store in safe until IVO External Leads takes receipt. Keep a photocopy of the envelopes/debit card and give the originals (including any Treasury checks, correspondence included in a "package" ) to IVO External Leads.

  3. When any item of value other than U.S. currency is discovered, handle in same manner as outlined in (1) above. An item of value can be gold, silver, jewelry, savings bonds, "loose" postage stamps with a total value of $3.00 or more, Treasury notes/bonds, stocks, gift cards, credit/debit cards, etc. Checks and money orders are not classified as items of value in this instance. They are discussed under separate instructions. If in doubt as to an "item of value" , treat it as if it is.

    Note:

    If a taxpayer or the USPS sends us any "possible fraudulent" refund checks, personal check for repayment of cashed refund checks, any RAL check that cannot be deposited ("VOID" or not endorsed) will be routed to IVO in Fresno. Refer to the chart in IRM 3.10.72.5.5(3).

  4. When total value of postage stamps received is less than "$3.00" , cross through and permanently affix stamps to related return or document and retain in regular work flow.

  5. A teller from the Deposit Function is responsible for collecting the locked container contents. If the discovered item(s) is not retrieved at least once daily, per shift, the Extracting Manager will inform the Deposit Manager. The Manager will open the envelope(s) and verify the content with the teller. The teller must initial and date the Form 4287 that the items listed were received. The Manager retains the duplicate copy as proof of discovery and gives the item to the Deposit Function with the other 2 parts of the Form 4287.

  6. Please refer to IRM 3.8.46, Discovered Remittance, for complete processing instructions.

3.10.72.5.11  (01-16-2014)
Sorting Automated Collection System Mail

  1. ACS Mail is usually identified upon receipt because it contains a unique P.O. Box Address for the ACS Support sites. It should remain intact for the Extractor to sort the contents quickly. Initially, sort the mail as:

    1. Remit with Source Document

    2. Remit with No Source Document, but Levy Payment could be indicated on the check

    3. Non-Remit ACS Mail to be routed to ACS Support

    4. "Other mail" addressed to an "ACS P.O. Box" or Mail Stop

      Note:

      Always date stampForm 12153, even if date stamped and transshipped from another IRS office.

      Note:

      If your site has a special Program Code, be sure to report your time and volume under that code when working ACS mail.

  2. All ACS mail with-Remit or payment with indication of "levy" should be routed to Payment Perfection (including the Source Document) for IDRS research to post to the earliest CSED. If a third party check is made payable to the taxpayer and is an ACS payment, sort as "imperfect" . ACS mail or indication of "levy" is never sorted as "Perfect" .

  3. The designated Post Office Boxes for ACS mail are:

    ACS Support Sites
    ACS Support
    P.O. Box 24017
    Fresno, CA 93779-4017
    ACS Support
    P.O. Box 219236 or
    P.O. Box 219420 or
    P.O. Box 419236
    Kansas City, MO 64121-xxxx
    ACS Support
    P.O. Box 145566
    Cincinnati, OH 45250-5566
    ACS Support (Philadelphia)
    P.O. Box 8208
    Philadelphia, PA 19101-8208

    Mailing Address is:
    Internal Revenue Service
    Mail Stop 4-Q26.132
    2970 Market St.
    Philadelphia, PA 19104
  4. Always date stamp ACS mail submission and any tax return, then attach the envelope. If multiple forms or correspondence with multiple remits come in the same envelope, try to match up the individual remit with the source document, then route to Deposit in the correct order.

  5. In addition to the unique P.O. Box for ACS mail printed on the notice, "ACS mail" is also any Form 668-A(c) , Form 668-W(c), Form 668-W (ICS), Form 8519, or "LT" /"LP" letter.

3.10.72.5.12  (01-01-2012)
Extracting and Sorting – Form 1040ES and Form 1041ES

  1. Sort Estimated Tax payment (ES) vouchers into three sorts:

    1. Scannable (for the Transport) – Scan line is legible, has no edit marks on it, and there is no fold on the voucher that will jam the machine.

      Figure 3.10.72-4

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. Perfect (for RPS) – Voucher can have a Name/Address change, "Deceased" or "Estate" edited on the voucher, and can have the "fold line" near the scan line on the voucher.

    3. Imperfect (for PPU) – Multiples/Splits (i.e., multiple checks for one voucher, multiple forms with one check, multiple checks with multiple vouchers, incomplete/edited scan line, handwritten, or prior year voucher

  2. Place the "ES" voucher on top of the check when routing for processing.

  3. ES payments are never sorted as delinquent.

3.10.72.5.13  (03-31-2015)
Extracting and Routing — Form 3115, Application for Change in Accounting Method

  1. If the Form 3115 is attached to a return, do not detach. Route the return for processing.

  2. When received "loose" , this form is not to be processed, nor payment deposited. Keep the envelope and staple to the back of the Form, prior to routing to the correct address/Mail Stop, as identified below.

  3. If a remit is attached to the Form 3115, leave it attached to the form. It is not to be deposited by the Campus.

  4. OSPC Only - If the envelope is addressed to "Ogden, UT 84404 (or 84201), Mail Stop 4917" , then follow the instructions in this table. If the envelope does not have the specific Mail Stop number or "OTSA" unit indicated, then follow the procedures in (5) below.

    If the Envelope is Addressed to: And Remit is Attached: And No Remit is Attached:
    IRS
    Mail Stop 4917 (or OTSA)
    Ogden, UT 84404
    Internal Revenue Service
    Attn: CC:PA:LPD:DRU
    Room 5336
    1111 Constitution Ave., NW
    Washington, DC 20224
    Office of Tax Shelter Analysis
    Mail Stop 4917
  5. Use the following chart to determine where to mail the Form 3115 (and payment, if attached). Look at the check boxes for "type of applicant" , located below the Entity section to determine the type.

    If the Type of Applicant box is checked for: And Remit is Attached: And No Remit is Attached:
    Exempt Organization Internal Revenue Service
    Tax Exempt/Government Entities
    550 Main St. RM 4024
    Cincinnati, OH 45201
    Internal Revenue Service
    Tax Exempt/Government Entities
    550 Main St. RM 4024
    Cincinnati, OH 45201
    Other than Exempt Organization Internal Revenue Service
    Attn: CC:PA:LPD:DRU
    Room 5336
    1111 Constitution Ave., NW
    Washington, DC 20224
    Internal Revenue Service
    Attn: CC:ITA, Eligible Acquisition Transaction Office
    Room 4516
    1111 Constitution Ave., NW
    Washington, DC 20224

    Note:

    The addresses shown above may differ from the ones listed in the Form 3115 Instructions, but use the ones listed above.


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