3.13.6 Submission Processing Image Control Team (ICT) Correspondence Scanning

Manual Transmittal

December 01, 2023

Purpose

(1) This transmits revised IRM 3.13.6 Campus Document Service, Submission Processing Image Control Team (ICT) Correspondence Scanning.

Material Changes

(1) IRM 3.13.6 - Removed the Ephesoft Command Code Resolved and replaced it with Save throughout the IRM. - IPU 23U0245 issued 02-07-2023

(2) IRM 3.13.6.2.1(1) Edited - ICT will date stamp the document after it returns from AM. - IPU 23U0293 issued 02-22-2023

(3) IRM 3.13.6.2.7 - Removed Form 3699 and replaced it with Form 14219. Form 3699 is no longer supported by warehouse stock. - IPU 23U0067 issued 01-09-2023

(4) IRM 3.13.6.2.7(1) - Changed Calendar Days to Business Days. - IPU 23U0518 issued 04-19-2023

(5) IRM 3.13.6.2.7(1) - Changed the 20 calendar days to business days of the IRS received date. - IPU 23U0528 issued 04-21-2023

(6) IRM 3.13.6.2.8 (6) - Envelopes - Added instructions for an envelope with a metallic address label must be photocopied so the envelope can be scanned. - IPU 23U0145 issued 01-20-2023

(7) IRM 3.13.6.3.3(2) - Changed Calendar Days to Business Days. - IPU 23U0518 issued 04-19-2023

(8) IRM 3.13.6.7 - Edited Scanner Preventive Maintenance Visit. - IPU 23U0929 issued 09-01-2023

(9) IRM 3.13.6.8 - Added new section for Scanner and Ephesoft Downtime Issues. - IPU 23U0929 issued 09-01-2023

(10) IRM 3.13.6.17 - Functions and Programs for ICT - Added SP-1040X OFP Codes. - IPU 23U0067 issued 01-09-2023

(11) IRM 3.13.6.17 - Edited Functions and Programs Chart sites must use Program Code 34310 for IMF Correspondence. - IPU 23U0567 issued 04-28-2023

(12) IRM 3.13.6.18 (f) - Added ICT Reports - The Uncontrolled Inventory volumes totals must be input daily thru the BBTS Production site, if no uncontrolled inventory is received enter “zero” in the BMF and IMF fields. - IPU 23U0145 issued 01-20-2023

(13) IRM 3.13.6.19 - ICT Reports updated the link to BBTS - CCD Home Page. - IPU 23U0929 issued 09-01-2023

(14) Exhibit 3.13.6-1 - Appendix A - Changed IDRS 0543021453 to 0543025331 domestic claims for Letters 6173, 6174 and 6174-A. - IPU 23U0067 issued 01-09-2023

(15) Exhibit 3.13.6-1 - Appendix A - Update the SP-1040X scanning instructions. - IPU 23U0245 issued 02-07-2023

(16) Exhibit 3.13.6-1 - Changed IDRS 1030362466 to 1030374428, Category Code SPC5 - 1040-X Erroneous Zero Returns-Transcription Error. - IPU 23U0351 issued 03-06-2023

(17) Exhibit 3.13.6-1 - Appendix A - Changed IDRS 0933278778 to 0933578782 for Category Code KITA and Exonerated Prisoner Claims issues for various doc types in this Exhibit.. - IPU 23U0816 issued 07-11-2023

(18) Exhibit 3.13.6-1 - Appendix A - Added Form 2439 scanning instructions: Doc Type: Corr Loose Forms/ Program Code: 710-40008/ Category Code: LSFM. - IPU 23U0789 issued 06-30-2023

(19) Exhibit 3.13.6-1 - Appendix A - Changed IDRS 0933278778 to 0933578782 for Category Code KITA/ Program Code 710-82385 for various doc types in this Exhibit. - IPU 23U0789 issued 06-30-2023

(20) Exhibit 3.13.6-2 - Appendix B Changed IDRS 0539280163 to 0534037958. - IPU 23U0518 issued 04-19-2023

(21) Exhibit 3.13.6-2 - Appendix B - Added new instructions for scanning documents via EEFAX to Philadelphia from Centralized Case Processing (CCP). - IPU 23U0902 issued 08-18-2023

(22) Exhibit 3.13.6-4 - Appendix D - Added new instructions for 941-X, 943-X and 944-X for lines 18a and 26a (ERC) and 18b and 26b (QSFL). - IPU 23U0385 issued 03-13-2023

(23) Exhibit 3.13.6-4 - Appendix D - Edits IPU 23U0385 instructions for 941-X, 943-X and 944-X for lines 18a and 26a (ERC) and 18b and 26b (QSFL). - IPU 23U0407 issued 03-16-2023

(24) Exhibit 3.13.6-6 - Appendix F - Edits to Category Code EPTP the Program Code is 710-72860. - IPU 23U0445 issued 03-21-2023

(25) Exhibit 3.13.6-4 - Appendix D - Edits to 943-X lines and 944-X lines. - IPU 23U0451 issued 03-22-2023

(26) Exhibit 3.13.6-4 - Appendix D - Edits to 944-X lines. - IPU 23U0453 issued 03-24-2023

(27) Exhibit 3.13.6-4 - Appendix D - Edits to 941-X, 943-X and 944-X regarding ERC and QSFL.- IPU 23U0518 issued 04-19-2023

(28) Exhibit 3.13.6-4 - Appendix D - Changed IDRS 0442177495 to 0442104608, Doc Type: BMF, Category Code: Various, listed in the last notes of this Appendix. - IPU 23U0614 issued 05-10-2023

(29) Exhibit 3.13.6-4 - Appendix D - Added Form 2439 scanning instructions: Doc Type; BMF Internal Request - 1120/ Program Code: 710-40001/ Category Code: IRRQ. - IPU 23U0789 issued 06-30-2023

(30) Exhibit 3.13.6-4 - Appendix D - Added new instructions for scanning documents via EEFAX to Philadelphia from Centralized Case Processing. (CCP). - IPU 23U0902 issued 08-18-2023

(31) Exhibit 3.13.6-5 - Appendix E - Changed Category Code IRRQ to EOIR for EO-Program Code 710-13100. - IPU 23U0067 issued 01-09-2023

(32) Exhibit 3.13.6-6 - Appendix F - Changed Category Code IRRQ to EPIR for Program Code 710-72800. - IPU 23U0067 issued 01-09-2023

(33) Exhibit 3.13.6-6 - Appendix F - Changed Category Code IRRQ to EPTP for Program Code 710-72801. - IPU 23U0067 issued 01-09-2023

(34) Exhibit 3.13.6-8 - Appendix H - Changed IDRS 0534178254 to 0532078254, Doc Type: Carrybacks and IMF International Carrybacks. - IPU23U0953 issued 9-12-2023

(35) Exhibit 3.13.6-9 - Appendix I - Changed IDRS 0442177495 to 0442104608, Doc Type: BMF Carrybacks, Category Code: Various. - IPU 23U0614 issued 05-10-2023

(36) Exhibit 3.13.6-14 - Appendix N - Added Scan UA Spanish IDRS 1183001929 to DOC TYPE: ID Theft Spanish IDT7. - IPU 23U0067 issued 01-09-2023

(37) Exhibit 3.13.6-14 - Appendix N - Edits made to various IDT Category Codes. - IPU 23U0067 issued 01-09-2023

(38) Exhibit 3.13.6-14 - Appendix N - IDT- IMF - Added an extra zero to Fresno's UA IDRS number 104200000. Ephesoft will only accept 10-digit IDRS numbers. - IPU 23U0154 issued 01-23-2023

(39) Minor editorial changes have been made throughout this IRM (e.g., spelling, punctuation, formatting, etc.). Other significant changes to this IRM are shown above.

Effect on Other Documents

IRM 3.13.6, dated November 04, 2022 (effective January 01, 2023) is superseded. - The following IPUs are incorporated throughout the IRM. 1/9/2023 IPU23U0067, 1/20/2023 IPU 23U0145 ,1/23/2023 IPU 23U0154, 2/7/2023 IPU23U0245, 2/22/2023 IPU 23U0293, 3/6/2023 IPU 23U0351, 3/13/2023 IPU 23U0385, 3/16/2023 IPU23U0407, 3/21/2023 IPU 23U0445, 3/22/2023 IPU 23U0451, 3/24/2023 IPU 23U0453, 4/19/2023 IPU 23U0518, 4/21/2023 IPU 23U0528, 4/28/2023 IPU 23U0567, 5/10/2023 IPU 23U0614, 06/30/2023 IPU 23U0789, 07/11/2023 IPU 23U0816, 08/18/2023 IPU 23U0902, 09/01/2023 IPU 23U0929 , 09/12/2023 IPU23U0953

Audience

Wage and Investment Employees in the Image Control Team (ICT) duties are; Batching, Document Preparation, Scanning, Review, Validate Forms and Correspondence scanned by Submission Processing for Accounts Management.

Effective Date

(01-01-2024)

James L. Fish
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: The Image Control (ICT) team provides services for Accounts Management (AM) by scanning their correspondence and forms, sent in by taxpayer’s requesting adjustments to their accounts. The Kodak scanner uses the Ephesoft software to convert paper documents into digital images that are posted to the Accounts Management - Correspondence Imaging Inventory (CII).

  2. Audience: The primary users are Submission Processing employees, mainly clerks, tax examiners, and managers from Submission Processing.

  3. Policy Owner: The Director of Submission Processing.

  4. Program Owner: Paper Processing Branch Mail Management/Data Conversion (an Organization within Submission Processing).

  5. Primary Stakeholders: Affected by these procedures or have input to the procedures which may include a change in work flow, additional duties, change in established time frames, and similar issues are:

    • Accounts Management (AM)

    • Small Business/Self Employed (SB/SE)

    • Taxpayer Advocate Service (TAS)

    • Tax Exempt/Government Entities (TEGE)

    • Office of Servicewide Penalties are affected by the completion of these data records to posting.

    • Chief Counsel, Information Technology programmers

  6. Program Goals: To correctly and efficiently scan documents using the Ephesoft software for posting to the Correspondence Image System (CII).

Background

  1. The Image Control Team (ICT) scans taxpayer submitted amended and duplicate filed returns, claims, loose forms, and correspondence and internal adjustment requests using the Kodak scanner and Ephesoft software to convert the paper documents into digital images that post to the Correspondence Imaging System (CII) for use by Accounts Management staff. The daily workflow consists of batching, document preparation, scanning, review, validation, error inventory, and quality review.

Authority

  1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. IRM deviations must be submitted in writing following and elevated through appropriate channels for executive approval.

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

Responsibilities or Roles

  1. The Operations manager secures, assigns and provides training for the staff.

  2. The Planning and Analysis Staff provides feedback and support to local management and headquarters.

  3. The team manager/lead assign, monitor, and control the work flow to accomplish timely completion of the tasks required throughout this IRM.

  4. The team employees apply the instructions present to the assigned task on the Ephesoft system to accurately convert paper data to electronic data.

Program Management and Review

  1. Program Reports: The reports below are used to gather data for receipts, quality review, production and inventory for the Image Control Team and report and monitor daily and weekly status of the program to completion.

    • The ICT Weekly Report captures the inventory and production data to insure timeliness measures are maintained.

    • The Ephesoft Reports are retrieved from Business Objects.

    • The Embedded Quality Submission Processing (EQSP) Report.

  2. Program Effectiveness: Management measures goals using standard managerial reports by documents processed per hour reports. Each functionality must meet or exceed the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

Program Controls

  1. Management uses unit production cards (UPCs) to measure and record activity in each functionality of this program.

Terms and Acronyms

  1. The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts

    Acronyms Definition
    AFCI Affordable Care Act Fee Claims Inventories
    ATIN Application for IRS Individual Taxpayer Identification Number
    AM Accounts Management
    AMS Accounts Management Services
    BPD Brand Prescription Drugs
    BMF Business Master File
    BI Business International
    CAT A Category A
    CC Command Code
    CII Correspondence Imaging Inventory
    CIS Correspondence Imaging System
    CP Computer Paragraph
    CORR Correspondence
    CSR Customer Service Representative
    DLN Document Locator Number
    Doc Prep or Doc Prepped Document Preparation
    EIN Employee Identification Number
    ICT Image Control Team
    IDT Identify Theft
    IDRS Integrated Data Retrieval System
    IDTVA Identify Theft Victim Assistance
    II Individual International
    IMF Individual Master File
    IRM Internal Revenue Manual
    IPF Insurance Provider Fee
    MM/DD/YYYY Month-Month/Day-Day/Year-Year
    MISC Miscellaneous
    NOL Net Operating Loss
    OCR Optical Character Recognition
    PII Personally Identifiable Information
    QR Quality Review
    SCAMPS Service Center Automated Mail Processing System
    SEID Standard Employee Identifier
    SSN Social Security Number
    SP Submission Processing
    TAS Taxpayer Advocate Service
    UPC Unit Production Cards

Related Resources

  1. IRM 21.5.1.4.2.4 Received Date – Determination

  2. IRM 21.5.1.5 Correspondence Imaging System (CII) Procedures.

  3. IRM 21.5.2.4.23.4 Statute Imminent Documents

  4. IRM 25.23.2.2.2 Priority Handling of Identity Theft Cases

  5. IRM 3.28.1.2.2 Form 3949-A Routing Instructions

  6. IRM 3.10.72-4 Computer Paragraph (CP) Notices - Routing Guide

  7. IRM 3.10.72.5.5.2 Routing to Statutes

  8. IRM 3.10.72.5.14 Extracting and Routing - Form 14039, Identity Theft Affidavit

General Image Control Team Overview

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards and elevated through appropriate channels for executive approval.

  2. When ICT employees assist with other workloads inside the Receipt and Control restricted area, management must first temporarily restrict their IDRS profile using RSTRK definer U. This action will remove CC DOALL from the employees’ IDRS profile. The manager or Unit IDRS Security Representative (USR) can add or remove a restriction. ICT employees are not badged for access to the Receipt and Control restricted area (R on badge).

  3. This IRM provides instructions for the ICT clerks for Production Scanning, Exception Processing-Quality Control, Exception Processing—Reimage Request, and Scanner Maintenance in support of the Correspondence Imaging System (CII) for the Accounts Management (AM) Adjustments function.

  4. To avoid any unnecessary delays for the taxpayer, ICT Scanner Operators are required to perform a cursory review of all scanned documents ensuring the image is clear and legible.

  5. The Correspondence Imaging System (CII) consists of Production Scanning/Imaging, Quality Control, Review and Validation. The ICT clerks will utilize the CII Workflow application to work the Error Inventory and Reimage Requests. Access to the CII Workflow application requires the user to be logged into IDRS first. ICT clerks need special access provided by the CII office to process Reimage requests.

Incoming Documents

  1. The Image Control Team (ICT) will forward all incoming AM correspondence to the AM Customer Service Representative (CSR) Screener. The AM CSR Screener will sort the correspondence prior to being scanned into CII. The CSR Screeners will make the sort determination on Correspondence, not the ICT clerks. ICT will date stamp the document after it returns from AM.

  2. The AM CSR Screener determines if loose W2’s need scanning if not notated. Not all W2’s need scanning if there is an open case.

  3. All ICT employees identifying discovered remittances that are cash or other items of value, including credit, debit, and gift cards, must immediately notify their unit manager or designee following the IRM 3.8.46.1(2) and (3)(a),(b),(c), Discovered Remittances instructions.

  4. All cases involving identity theft will receive priority treatment, refer to IRM 25.23.2.2.2- Priority Handling of Identity Theft Cases. Envelopes must be kept and scanned with all IDT cases.

  5. When IDTVA cases are received by fax with unprocessed returns or copies of IRS initiated correspondence attached. Refer to IRM 3.10.72.5.14, Extracting and Routing - Form 14039, Identity Theft Affidavit.

  6. Scan IDTVA batches as IORS, and AM-IDTVA must batch OARS documents separately and expedite to ICT, scan as priority 1.

  7. Only the AM-IDTVA work with compliance involvement is pre-screened and pre-batched prior to ICT following guidance in Exhibit 3.13.6-14 . This guidance must not be applied to the ICTl processing of loose Form 14039. The ICT clerks are not required to perform additional research. The documents must be sent with the Form 3210 .

    Note:

    Guidance for batching cases for the AM-IDTVA Return Preparer Misconduct program refer to Exhibit 3.13.6-1 and Exhibit 3.13.6-13.

  8. Ogden only - 3949 A sorting and routing instructions refer to: IRM 3.28.1.2.2 Form 3949-A Routing Instructions.

  9. All ICT sites must use the following references for processing their work: IRM 3.10.72-4, Computer Paragraph (CP) Notices - Routing Guide, IRM 3.10.72.5.5.2, Routing to Statutes, IRM 3.10.72.5.4,Date Stamping Acknowledgements.

  10. Correspondence received in ICT intended for AM and is "rejected" back from the AM Screeners with their comments stating "not" AM Screening criteria, will be stamped with the ICT received date. They will be scanned using the "Correspondence" doc type. Refer to the Exhibits for scanning instructions..

  11. Documents will be received in the ICT area sorted by document type within an IRS Received Date. Some Document Types will require additional sorting in ICT.

  12. All DLN numbered documents must be sorted, scanned, and temporarily stored separately from unnumbered documents because they will be refiled in the Files function after the storage period has expired.
    Refer to IRM 10.5.1.2.2 (3),Sensitive But Unclassified (SBU) Data.

  13. Follow current established procedures for determining the received date on incoming receipts. Refer to IRM 21.5.1.4.2.4,Received Date - Determination.

  14. When there is no IRS or handwritten received date on the document, use the following priority list when you are unsure of the IRS received date.

    1. Latest postmark or private delivery service date on the envelope.

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

      Note:

      SCAMPS sprays a digital date on the envelope.

    3. Date the document/correspondence was prepared or signed.

      Exception:

      If the only available date is from a copy of a previously filed return, do not use the copied signature’s date. Continue to (d) or (e) below.

    4. Julian Date of the Document Locator Number (DLN) minus 10 days.

      Note:

      The Julian Date is the 6-8 digits of a DLN. Using an fictitious example for PII purposes, in the DLN 00111-111-11100-1, the Julian Date is 111. Refer to DLN Composition in Document 6209, IRS Processing Codes and Information, for additional information.

    5. Today’s date minus 10 days.

      Note:

      For information concerning the Statute Reprocessable Return, see IRM 21.5.2.4.23.4, Statute Imminent Documents.

    6. Once the correct received date is determined, write the date in the top right corner of the first page of the document as follows: IRS RCVD DT MM/DD/YYYY.

  15. On computer generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document. The received date of the duplicate return must be determined by using the CP36/TRNS 193 date on IDRS or CII, minus 14 days.

    Note:

    CP 98, CP 198, Push Code Condition, resulting from a TPI must be controlled using the IRS received date of the source document.

  16. Carryback claims are priority cases and must be identified for expedite scanning. Carryback claims can be received at any site. The receiving site will scan the claims to the appropriate site as outline in Exhibit 3.13.6-8, Appendix H-Scanning of Carryback Applications/Claims-IMF/IMF International . Form 1040-X and Form 1120X may not have carryback claims separated and identified prior to receipt, when date stamping these forms. Form 1120 treat as a carryback if page (4) Line 11 has an x in the box.

    • Check Part 2 on Form 1120X or Line 1 on Form 1040-X form to determine if the carryback box is marked.

    • If the box is checked, treat form as a carryback and expedite scanning.

    • If the box is not checked or any other indication of Net Operating Loss (NOL) on the form itself, but may have an NOL Worksheet within the case.

    • If a case is received with indications it is either a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence.

  17. On computer generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document. The received date of the duplicate return must be determined by using the CP36/TRNS 193 date on IDRS or CII, minus 14 days.

    Note:

    CP 98, CP 198, Push Code Condition, resulting from a TPI must be controlled using the IRS received date of the source document.

  18. When fax receipts are timely dated and time stamped by the fax machine, no further action is required to evidence receipt. Otherwise, fax receipts received before 2:00 p.m. local time, are considered received on the current date. Documents received after 2:00 p.m., local time, are considered received the next business day.

    Note:

    The Taxpayer Advocate Service (TAS) organization is not a point of filing and TAS employees have not been delegated the authority to accept returns for filing. Treat all TAS Received Dates as invalid by circling them and edit the Received Date according to instructions.

  19. Stamp the first page of each case and find a clear spot on the documents to avoid stamping over any taxpayer provided information.

  20. If cases are routed back to ICT, circle out the original ICT date.

  21. Sometimes a single document which identifies several taxpayers is received from a CPA or tax practitioner. When this happens, a copy of the document will need to be made for each taxpayer. Each document will then need to be sanitized (blacken the other taxpayer's names and TINs) so that it reflects only one taxpayer's information. If the correspondence contains tax documents from different taxpayers, then associate the appropriate taxpayer's document with the copy of the document that has been sanitized to reflect their information.

    Exception:

    ″BMF″ Beginning in January 2010, a new Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, will contain an EIN for one ″agent″ along with a listing of numerous different EINs. When the Schedule R is prepared for scanning, do not make additional copies. The case must be scanned and validated to the "agent" EIN.

  22. Sort the forms and Form 4251, Return Charge Out, Computer Paragraph (CP) notices, etc., by document type and category code.

    Note:

    As identified by local management, guidelines may allow for additional screening of incoming receipts to identify any mis-routed cases or other quick closures. Immediately return original documents to the taxpayer. Form 1040-X CATA cases are being screened for Category A (CATA) criteria prior to forwarding to ICT. The cases will include a cover sheet to identify the particular CATA issue and will be reviewed by AM CSRs for accuracy. CATA cases require a referral to Examination prior to taking any action. It is vital that these cases remain separated from the regular Form 1040-X and scanned into CII accordingly. These cases must be scanned into CII using the applicable category code with document type "1040-XCATA." Refer to Exhibit 3.13.6-10, APPENDIX J - SCANNING CATEGORY A CASES (CATA), for additional information. Do Not Destroy Numbered Documents.

  23. Ogden only - all 1040-X received in Ogden transshipped to Kansas City SP. This process mirrors the current procedures AM is following for all ramp down sites in which only a Campus Support function is available to ensure SP 1040-X requirements are addressed (follow statue procedures).

  24. If a case has multiple forms and Tax Reform documents are included the Tax Reform Category Codes will take precedence, however Category Codes for OARS, CATA, Carryback Identity Theft and Injured Spouse any category that requires an IDRS number will take precedence over Tax Reform.

  25. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number.

Sorting into Categories

  1. Refer to the List of Exhibits

    Exhibit Appendix Program Sites
    Exhibit 3.13.6-1 Appendix A IMF IMF
    Exhibit 3.13.6-2 Appendix B IMF IMF International
    Exhibit 3.13.6-3 Appendix C BMF BMF International
    Exhibit 3.13.6-4 Appendix D BMF BMF
    Exhibit 3.13.6-5 Appendix E EO Ogden
    Exhibit 3.13.6-6 Appendix F EP Ogden
    Exhibit 3.13.6-7 Appendix G LB&I - ACA Ogden
    Exhibit 3.13.6-8 Appendix H Scanning Carryback Claims/Applications IMF/IMF International
    Exhibit 3.13.6-9 Appendix I Scanning Carryback Claims/Applications BMF /BMF International
    Exhibit 3.13.6-10 Appendix J Category A All
    Exhibit 3.13.6-11 Appendix K Streamlined Documents BMF and IMF
    Exhibit 3.13.6-12 Appendix L IDT and IDTVA BMF
    Exhibit 3.13.6-13 Appendix M IDTVA IMF/IMF International
    Exhibit 3.13.6-14 Appendix N IDT IMF
    Exhibit 3.13.6-15 Appendix O Tax Reform IMF
    Exhibit 3.13.6-16 Appendix P Tax Reform BMF

Batch Cover Sheet

  1. When completing the Batch Cover Sheet, use colored pens (red, green, purple) and or yellow highlighter the entries so the entries are easily identified for the scanner operator. Enter the data on the Batch Cover Sheet as follows:

    1. Numbered, Unnumbered - a "X" must be notated in one of the boxes depending on which documents are included in the batch.

  2. IRS Received Date - Enter the "IRS Received Date" for the batch of work. Small batches with different dates within a Document Type, combine batches up to 25 or less and enter a future date, in the format "1/1/YY" , which will be two years in the future (for example: during calendar year 2015 enter 1/1/17) for the IRS Received Date.

  3. Tax Period - If all of the cases in the batch have the same Tax Period, enter the appropriate Tax Period, otherwise leave blank.

  4. Function/Program - Enter the Function/Program on the batch cover sheet per the appropriate Appendix.

  5. IMF - MFT will default to MFT 30, if left blank. However, if the MFT for the entire batch is other than 30, enter the appropriate MFT. The only valid MFTs are blank, 00,29,30,31, 35, and 55.

  6. BMF - Enter the appropriate MFT for the batch. If ICT does not sort documents by MFT, write mixed in this field; you will be prompted to update this field during validation.

  7. Case Priorities are as follows:

    1. BMF - Will be set as indicated in the Appendixes.

    2. IMF - Will be set as indicated in the Appendixes.

      Note:

      Additional Case Priorities are set by Accounts Management, but must include "Disaster Claims" , "Military Operations" and any similar special handling documents.

  8. Issue Type - Management will determine if an Issue Type is to be entered.

  9. Statute Field - The values of the Statute field are "yes" or "no" . The field will default to "no" . This field only applies to statute cases that Statute employees have reviewed and cleared for processing. Cases will have a stamp from Statute indicating "No Statute Issue" . Do not include claims that do not have the required Statute stamp. Check the "Statute Search" field on the batch cover sheet when you have documents that include the"No Statute issue stamp."

  10. CSR Number - Enter a specific, 10-digit CSR Number if the entire batch is to be assigned to one CSR or a specific CSR team.

  11. Document Type - Check the appropriate Document Type from the list on the Batch Cover Sheet.

  12. Category Codes - Check the appropriate Category Code from the list on the Batch Cover Sheet. If Katrina or Disaster relief is claimed on any Document Type, check the appropriate box. Headquarters has requested other category codes for special projects. Management will provide this information when appropriate.

  13. Batcher’s SEID - Enter employee’s SEID of the person sorting the batch of work to be doc prepped. Notate your SEID or use employee stamp, and today’s date

  14. Batch Volume - Enter the number of cases in the batch. Recommended batch size is up to 50 cases. Do not over fill the batch folder Document 6982, IMF File Folders - 2 Inch. It is crucial there is an accurate count of cases because it could result in the batch going to Ephesoft Review queue for reconciliation.

  15. The ICT Received Date must be written or stamped on the top of the Batch Cover Sheet. If several ICT Received Dates exist within a batch, write "Mixed ICT Date."

  16. Designated Service Center - Enter the Designated Service Center code only if the batch of work is being transferred to another Campus. Otherwise, leave this field blank.

  17. Document Preparer’s SEID - Enter employee’s SEID of the person preparing the batch of work for scanning. Notate your SEID or use employee stamp, and today’s date.

  18. Doc Prep Volume - Enter the number of cases in the batch. Recommended batch size is up to 50 cases. Do not over fill the batch folder, Document 6982. It is crucial there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation.

  19. Batch Name (Date and Timestamp) - Completed by the Scanner Operator.

  20. Scanner ID - Completed by the Scanner Operator.

  21. Scanner Operator SEID or Initials - and today’s date- Completed by the Scanner Operator.

  22. Volume Scanned - Completed by the Scanner Operator.

    Note:

    IRS Received Date Determination - If unsure of the IRS received date refer to IRM 21.5.1.4.2.4, Received Date - Determination

Batch Cover Sheet - Outside the Scope of the Campus Work Type

  1. The ICT clerks enter and/or verify the appropriate Document Type, Category Code, Function and Program on the Batch Cover Sheet. When corrections are made, they must be a valid combination of document type, function/program, and category code as shown below

  2. Campuses will be responsible for batching and scanning documents identified as work outside their normal work type to other sites. For example, when a BMF site finds an IMF case, the case will be batched, doc prepped and scanned. ICT and AM Screeners will continue to route non-Adjustments work as paper, it will not be scanned.

  3. When working Error Inventory, refer to the chart below when re-assigning a case to another SC (BMF).

  4. Currently, the primary work type(s) by campus are as follows:

    • IMF - Atlanta, Andover, Austin, Brookhaven, Fresno, Kansas City, Memphis, Ogden and Philadelphia

    • IMF International -Austin and Philadelphia

    • BMF - Kansas City and Ogden

    • BMF- International - Kansas City and Ogden

    • BMF - Exempt Organization, Employee Plan - Ogden

  5. Documents will be doc prepped according to IRM 3.13.6.2.7Preparing Documents for Scanning - General Instructions.

  6. Envelopes will be prepared according to IRM 3.13.6.2.8, Envelopes.

  7. The Batch Cover Sheet, Form 13503-H, Image Control Team Batch Cover Sheet - Other Campus, has been developed for batching work identified as outside the scope of the campus work type. Refer to Section IRM 3.13.6.2.3, Batch Cover Sheet, when completing this form. Documents with the same work type can be batched together. For example, when a BMF site identifies IMF documents, and all the documents have the same document type/category code can be batched together.

  8. Each site has designated primary work type(s). All batch classes for the primary work type(s) will be available for batch creation in the Imaging Subsystem. A single generic batch class has been established for each of the work types that are outside the scope of the primary work type(s) for a campus. The generic batch classes have been set up with the default values shown in the chart below. Based on the work type, the ICT clerk will complete the Batch Cover Sheet and enter the appropriate MFT, function and program code.

    BMF IMF BMF INT'L IMF INT'L EXEMPT ORG EMPLOYEE PLAN LB&I and ACA
    DOC TYPE CORR 94X CORR CORR 1120 CORR CORR CORR CORR
    CAT CODE TPRQ TPRQ ITRQ ITRQ EXOR TPRQ TPRQ
    MFT 01 30 02 30 67 74 03
    FUNCTION 710 710 710 710 710 710 710
    PROGRAM 10000 40000 33030 33040 13100 72801 10004
  9. Rather than transshipping documents, ICT will scan items identified as outside their campus work type. ICT will direct the documents according to the chart below. For example, if Ogden (BMF site) finds an IMF International case, Ogden will scan and direct the work to Philadelphia. Below is the Outside the Scope of the Campus Work Chart.

    Site BMF IMF BMF Int'l IMF Int'l Exempt Org Employee Plan LB&I and ACA
    Andover KCSPC N/A OAMC PAMC OAMC OAMC OAMC
    Atlanta OAMC N/A OAMC PAMC OAMC OAMC OAMC
    Austin KCSPC N/A OAMC PAMC OAMC OAMC OAMC
    Brookhaven OAMC N/A OAMC PAMC OAMC OAMC OAMC
    Fresno OAMC N/A OAMC PAMC OAMC OAMC OAMC
    Kansas City OAMC N/A OAMC PAMC OAMC OAMC OAMC
    Memphis KCSPC N/A OAMC PAMC OAMC OAMC OAMC
    Ogden N/A KCAMC OAMC PAMC N/A N/A N/A
    Philadelphia KCSPC N/A N/A N/A OAMC OAMC OAMC
  10. Special scanning instructions apply to carryback claims. Refer to the table in Exhibit 3.13.6-8, Scanning of Carryback and Carryforward Applications/Claims – IMF/IMF International, or IRM 3.13.6-9, Appendix I – Scanning of Carrybacks and Carryforward Applications/Claims and Form 1138 – BMF/BMF International and EO, for further details. Carryback claims and applications can be received at any site

  11. This chart will also be used when a case is identified in Error Inventory that was scanned under the incorrect work type.

Batch Cover Sheet ACA Fee Claims Inventories (AFCI) Work Type

  1. When completing the Batch Cover Sheet, use colored pens (red, green, purple) or yellow highlighter the entries so they are easily identified by the scanner operator.

  2. Numbered, Unnumbered – An X must be notated in either the "Numbered or Unnumbered Box" depending on which documents are included in the batch.

  3. IRS Received Date – Enter the "IRS Received Date" for the batch of work. If there are small batches with different dates within a Document Type, combine the small batches and enter a future date in the format "1/1/YY" , which will be 2 years in the future (e.g., during calendar year 2015 enter "1/1/17" ) for the IRS Received Date.

    Note:

    If unsure of the IRS received date refer to IRM 21.5.1.4.2.4, Received Date - Determination.

  4. MFT- Enter the appropriate MFT for the batch. Will default to MFT 30 if left blank, refer to IRM 3.13.6.23 .

  5. Tax Period - If all of the cases in the batch have the same Tax Period, enter the appropriate Tax Period. Otherwise, leave this field blank.

  6. Document Type - Write-in the appropriate doc type.

  7. Category Codes - TPRQ will be utilized for all ACA Fee Claims Inventories (AFCI), Brand Prescription Drugs (BPD) and Insurance Provider Fee (IPF) cases.

  8. Batcher SEID - Enter the SEID (or use employee stamp) of the employee who is sorting the batch of work to be Doc Prepped, and today’s date.

  9. Batch Volume - Enter the number of cases in the batch. Recommended batch size is up to 50 cases. It is crucial there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation.

  10. The ICT Received Date must be written or stamped on the top of the Batch Cover Sheet. If several ICT Received Dates exist within a batch, write "Mixed ICT Date."

  11. Designated Service Center - Enter the SEID (or use employee stamp) of the employee who is preparing the batch of work to be scanned.

  12. Document Preparer SEID - Enter the SEID (or use employee stamp) of the employee who is preparing the batch of work to be scanned, and today’s date.

  13. Doc Prep Volume - Enter the number of cases that have been Doc Prepped. Recommended batch size is up to 50 cases. It is crucial that there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation.

  14. Batch Name (Date and Timestamp) - Completed by the Scanner Operator.

  15. Scanner ID - Completed by the Scanner Operator.

  16. Scanner Operator SEID or Initials and today’s date - Completed by the Scanner Operator.

  17. Volume Scanned - Completed by the Scanner Operator.

Document Preparation Overview

  1. Document Preparation refers to the set of manual tasks that are required to prepare paper documents for imaging into a production scanner. Careful preparation of documents is essential to ensure case integrity and successful auto-feed during the production scanning process. Check all documents to ensure all the documents in a batch are the same Document Type, Category Code, and if possible, have the same IRS Received Date.

  2. Colored envelopes must be photocopied at a lighter density, so they are legible when scanned.

  3. When taxpayer submits documents that are difficult to read because they are, illegible, very dark, very light or blurred. The document preparer must write "ODU" (Original Document Unreadable) on the face of each document. When the document is dark, document preparer must reverse the image on copy machine and make a copy. This will allow the validator to see the information needed in white

Preparing Documents for Scanning - General Instructions

  1. The Image Control Team (ICT) is responsible for the clerical functions within CII. To meet processing timeframes, all cases must be prepped, scanned and validated within 10 business days of ICT receipt or 20 business days of the IRS received date.

  2. Care must be taken when preparing documents for scanning. Proper document preparation helps prevent issues during the subsequent stages of the scanning process.
    Below are instructions for scanning large cases over 400 pages.

    1. Insert a separator sheet every 200 pages.

    2. Make a batch for the "one" case.

    3. Scan the batch as if it were "two or more" documents.

    4. Review as normal, do not merge the separate cases

    5. Validate all the separate cases using the same information.

    Note:

    Large case (over 400 pages) will be scanned into CII in entirety. Coordinate any exceptions with the Inventory Control Manager AM ICM. The CII image will be retained in the system as the taxpayer's source document.

  3. Follow the steps below to prepare documents for scanning:

    1. The recommended batch size is up to 50 pages for each case. The rule of thumb is to put enough cases in a batch to fill a batch folder (Document 6981, 6982 or 6983), whichever folder is appropriate for the particular batch. Do not overfill the batch folder so that it is bulging. Ensure all documents in the batch are the same "Document TypeandCategory Code."

    2. Remove all staples, paper clips, rubber bands or any device holding the document together. Fan the documents to ensure pages are separated and to ensure pages are free of staples.

    3. Keep all documents (paper, routing slips, etc.) comprising a CII case together and intact.

      Note:

      Refer to IRM 3.13.6.2.8, Envelopes, to determine when envelopes must be retained and scanned.

    4. The right edge of a portrait document or the bottom edge of a landscape document is fed into the scanner first. Portrait documents are usually correspondence, returns or notices. Landscape documents are usually transcripts. It is important that the edge leading into the scanner is undamaged. Trim the ragged end with scissors/paper cutter to ensure a clean leading edge.

    5. IMF - items smaller than "8 1/2 x 11" Form W-2 must be placed at the leading -edge center of the stack of pages.

    6. BMF - items smaller than "8 1/2 x 11" must be placed at the leading- edge center of the stack of pages.

    7. Envelopes must be placed at the end of the case in the center leading edge, all 4 sides of the envelopes need to have a clean cut to prevent scanner jamming. There are special instructions for envelopes that are damaged, opened at both ends, and non-standard envelopes, oversized, manila envelopes. Refer to IRM 3.13.6.2.8, Envelopes section for further instructions.

    8. All attached notes must be taped on two ends of the document, not covering any information (written or pre-printed).

    9. Insert a Separator Sheet at the beginning of each new case with the arrow pointing in the direction of the leading edge. Separator Sheets are used in a batch of work to distinguish between individual cases. The Separator Sheets are printed on colored paper to assist in the location of cases for rescanning. The pages, envelopes, and separator sheets must always face down in the same direction. Refer to IRM 3.13.6.3.3, Scanning Production Batches.

    10. Torn documents may be repaired with tape if no adhesive is exposed. If the removal of staples has caused damage to the paper, place tape over area to prevent small pieces from causing an obstruction in the production scanner.

    11. Photocopy badly damaged documents, write "ODU" (Original Document is Unreadable) on the face of the copied document, and place the copy in batch for scanning.

    12. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer toIRM 21.5.1.6 General Adjustments for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records, if the documents meets the classified waste instructions destroy the damaged original as classified waste.

    13. When taxpayer submits documents that are difficult to read or illegible, the document preparer must write "ODU" (Original Document Unreadable) on the face of each document. When the document is dark, Document Preparer must reverse the image on copy machine and make a copy. This will allow the validator to see the information needed in white.

    14. When Form 14039, Identity Theft Affidavit, is received with other documentation containing the taxpayer's complete Social Security Number (SSN) or the taxpayer's complete Individual Taxpayer Identification Number (ITIN) (for example: social security card), the ICT Clerk must write the entire SSN/ITIN in Section B of the Form 14039 where the last 4 digits of the taxpayer SSN/ITIN is present.

    15. When taxpayer submits legal sized documents, photocopy to 8 1/2" x 11" document, or place entire case at the end of the batch. Wrap the legal document around the gusset. This will allow the scanner to not have to stop.

    16. Below are the BMF and IMF charts on how to assemble documents for scanning.

      BMF Assemble each document in the following order:
      1 Separator Sheet
      2 The amended return, Carryback (if present), or correspondence, including documents with the IRS and ICT received date stamps.

      Note:

      When possible, the first page of the case must contain the taxpayer’s name, Employer Identification Number (EIN) and tax period. This will allow the taxpayer data to appear on the first image for manual entry during Validation. A Batch Cover Sheet will be completed and placed on top of the batch.

      3 Any small pieces of paper
      4 Place a full- sized paper between small documents or envelopes to prevent multi feeds (an example if you only have a FTD coupon and a envelope a full - sized white paper needs to be inserted to prevent multi feed at scanner).

      Note:

      This procedure is only for the sites that have problems with multi-feeds and small documents.

      IMF Assemble each document in the following order:
      1 Separator Sheet
      2 Form 1040-X, Form 8379 or Carryback (if present)

      Note:

      When possible, the first page of the case must contain the taxpayer’s name, Taxpayer Identification Number (TIN)/2-D barcode and tax period. This will allow the taxpayer data to appear on the first image for manual entry during Validation. A Batch Cover Sheet will be completed and placed on top of the batch.

      3 2-D barcode notice (if present)
      4 CSR letter reply or correspondence
      5 Form W-2 (if present)
      6 Any small pieces of paper
      7 Envelope(s)
      8 If an envelope, Form W2, or small pieces of paper are at the end of a batch, place a full-sized sheet of paper at the end of the batch.

    17. The completed, batched cases will be placed in file folders (Document 6981, Document 6982, or Document 6983), whichever folder is appropriate for the particular batch) and placed on a batch cart for transport to the scanning operation. It is recommended that different Document Types be separated so they can be easily identified for assignment of Priority Code or Issue Type, if needed. NUMBERED DOCUMENTS AND UNNUMBERED DOCUMENTS MUST BE MAINTAINED SEPARATELY.

    18. If a numbered return (DLN) is attached to the charge out, verify that the DLN on the return matches the one printed on the charge out.

    19. If the taxpayer has enclosed original documents (for example: driver’s license, passport, Social Security cards, cancelled or voided checks). Follow steps in paragraph 4 so the taxpayer will receive their original documents back if they are sent in error. Certified copies are not original documents and do not need to be returned (for example certified copies of birth or death certificates, copies of divorce decrees).

      Note:

      Do not scan original documents received with a request for an Individual Taxpayer Identification Number (ITIN) or an Adoption Taxpayer Identification Number (ATIN). These requests will be submitted on a Form W-7,Application for IRS Individual Taxpayer Identification Number, or a Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. Forward these original documents and forms via a Form 3210, Document Transmittal, to the appropriate address below:
      IRS - AUSPC ITIN Unit Stop 6090 or
      IRS - AUSPC ATIN Unit Stop 6182
      3651 South Interregional Highway 35
      Austin, TX 78741

      Caution:

      Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. Refer to IRM 21.3.3.4.25, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors, for additional information. If the original document is a state tax return, follow the instructions in IRM 21.3.3.4.25, Misdirected Mail.

  4. Returning original documents to the taxpayer:

    1. The documents must be photocopied prior to scanning.

    2. After copying the document, place the photocopy of the document with the case for scanning. Annotate photocopy on the document.

    3. Complete and attach Form 14219, Return of Documents to Taxpayer, and place the "original" document in the designated receptacle for return to the taxpayer.

    4. Be sure to include the taxpayer’s name and address with the document. If no address is indicated, check the envelope for a return address. If no return address is on the envelope, research for the address on IDRS. These documents will be mailed to the taxpayer at a later time as assigned by Management.

Envelopes

  1. These procedures provide instructions for addressing envelope issues.

  2. Cut down all sides of the envelope to no more than 8 ½ x 11 and no less than 3 x 5. Information such as the return address and postmark are to be retained.

  3. Tears and wrinkles that would jam the scanner must be mended during the document preparation process prior to scanning.

  4. Oversized envelopes wider than 12 inches must be trimmed to 11½ inches prior to scanning, or photocopied and reduced to the standard paper size ("8 ½ X 11" ). The return address and postmark are to be retained.

  5. Padded (bubble) and manila (thick) envelopes must be photocopied prior to scanning. After copying the part of the envelope with useful information, place the original envelope with the classified waste. Place the photocopy of the envelope with the case for scanning. Also, make photocopies of envelopes when the return address or postmark date is not clearly legible.

  6. An envelope with a metallic address label must be photocopied so the envelope can be scanned.

  7. The back of the envelopes must be removed, if there is useful information on the back of the envelope, photocopy the back and place the photocopy with the case.

  8. Envelopes from the taxpayers are good for determining the omitted stamped received date and for research purposes. The following are taxpayer correspondence case exceptions when the envelope must be scanned:

    1. CP 08 - Additional Child Tax Credit

    2. CP 09 - Earned Income Credit - You May Be Entitled to EIC

    3. CP 27- EIC Potential for T/P Without Qualifying Children

    4. Form 843 - International (foreign) Return Address

    5. Envelopes with any notations, including indications of a new address Correspondence with any of the following "C" letters attached: 105C, 106C, 853C, 854C, or 1265C.

    6. Correspondence cases with a copy of any "C" letter related to a statute year.

    7. Correspondence cases without an IRS stamped received date.

    8. Whenever in doubt, scan the envelope.

      Note:

      Scan the envelope with all other case types (XRET, DUPF, DMFC, etc.)

Scanning and Cleaning the Production Scanner

  1. ICT clerks will scan/image batches on the production scanner; perform rescanning of documents/pages where the quality of the image is not acceptable, is the wrong Document Type; or split cases that were originally scanned without a Document Separator Sheet; and service Reimage Requests from CSR(s).

  2. At the beginning of the shift, the Scanner Operator must:

    1. Vacuum the output tray and input areas (input Tray and transport).

    2. Clean rubber rollers with rubber cleaning wipe not alcohol wipe.

    3. Vacuum the transport area.

    4. Remove and vacuum under the background strips.

    5. Using Count Only Mode, run a transport cleaning sheet through the scanner several times.

    6. Clean the imaging guides with lint free wipe or alcohol wipe.

Calibrating the Production Scanner

  1. These procedures provide instructions for calibrating the production scanner. The scanner must be calibrated only when prompted to do so. Clean the scanner before calibrating. Failure to clean the scanner beforehand may cause image quality issues.

    1. Select Settings on the scanner touchscreen.

    2. On the Settings screen, select Calibrate.

    3. From the resulting Calibration screen, select Image Calibration

    4. Place the calibration target in the Input Tray, and press "OK" on the touchscreen.

    5. When the calibration is finished, the Idle screen will display.

Logging into Correspondence Imaging System (CII) Imaging Subsystem Scanning Module

  1. These procedures provide instructions for clerks to log on to the Ephesoft Capture Scan Module of the CII Imaging Subsystem.

  2. Turn on the scanner.

  3. Once the scanner has performed the self-test and the message "Ready" appears on the scanner’s Operator Control Panel, turn on the production scanner workstation.

  4. Use your Network LOGON to log on to the scanner workstation.

  5. Open the Ephesoft Capture Scan module by either:

    1. Clicking the Ephesoft Capture icon on the desktop or,

    2. Accessing the Internet and typing into your URL https://amsscanning.enterprise.irs.gov/dcma/

  6. The Ephesoft Capture - Click on New Documents

  7. At the end of the day (or after the night shift), turn the scanner off, and log off the scanning workstation (DO NOT turn the scanning workstation off).

    Note:

    It is important to leave the scanning workstation on to be able to get the normal local area network (LAN) software upgrades, such as virus updates, Internet explorer updates, etc.

Scanning Production Batches

  1. These procedures provide instructions for scanning batches of documents in the ICT using the Kodak i1840 Production Scanner.

  2. In an effort to meet processing timeframes, all cases must be prepped, scanned and validated within 10 business days of ICT receipt or 20 business days of the IRS received date.

  3. Select a batch to be scanned. Remove the Batch Cover Sheet and properly orient the documents to their leading edge by jogging the batch.

    Note:

    Proper alignment/orientation is very important to the Optical Character Recognition (OCR) portion of the scanning process. The batch may need to be sent back to Document Preparation if not properly aligned or oriented.

    The scanner operator will fix multi- feeds, color scan if needed and bent pages.

  4. Place the batch of documents in the scanner’s input tray:

    1. Documents will be scanned face up in the landscape orientation.

      Exception:

      Legal-sized paper and over-sized envelopes that will be scanned portrait.

  5. Select the start tab from the AMS Scanning screen.

    1. The scanner will start scanning the documents.

    2. Images will start appearing on the screen in the thumbnails.

  6. Using the information on the Batch Cover Sheet, select the appropriate Batch Class for the type of documents to be processed from the Batch Class drop-down list.

  7. Enter the number of documents in the batch from the Batch Cover Sheet in the Documents per Batch dialog box.

  8. Enter the values from the Batch Cover Sheet in the corresponding Batch Fields listed below:

    Fields Action
    a) Document Type Preset when batch class selected – Update as necessary
    b) Category Code Preset when batch class selected – Update as necessary
    c) Program Code Preset when batch class selected – Update as necessary
    d) IRS Received Date Enter a hyphen or slash between month, day and year
    e) Case Priority Preset at batch level – Update as necessary
    f) Expedite Default is NO. If Form 1040-X or CORR has priority use drop down and select YES
    g) MFT Preset at batch level - Update as necessary
    h) Tax Period Leave blank or enter YYYYMM format
    i) Issue Type Management will provide input
    j) CSR Number Enter when appropriate
    k) Scan Type Enter when appropriate
    l) Designated Service Center This field is currently preset to the Campus where the scanning is taking place; update as necessary
    m) Function Preset is ADJ
    n) Statute Searched Default is “No” Update to Yes as necessary
  9. If there is a case priority entered on the Batch Cover Sheet, enter it in the Case Priority field of the Create Batch window.

    1. Use the drop down menu to change the Priority field to match the Case Priority field. (For example, Carrybacks over one million dollars will always be a Case Priority 1

    2. And the Priority field must also be 1. If the Case Priority is 2, the Priority field must also be a 2, etc.

    3. If the case priority on the batch cover sheet is 5, 6, 7, or 8, change the priority to 4.) If there is no Case Priority on the Batch Cover Sheet, leave the Case Priority field blank and the Priority field at the default value (50).

  10. If there is an ICT received date present on the Batch Cover Sheet, input it at batch creation. Otherwise, leave this field blank.

  11. Once all applicable fields in the Create Batch window are filled in, click OK. The Create Batch window will close.

  12. Notate the batch name located in the Description field. The entire description must be noted on the batch cover sheet. Example: 08-07-2017_06_41_25AM

  13. If the scanner has gone into Power Saver mode, the green LED will flash and the touchscreen will be blank. Do the following to resume scanning:

    1. If the Input Tray is empty, insert some paper

    2. If there is paper in the Input Tray, remove it and reinsert it

      Note:

      The INITIALIZING screen will appear and, when the scanner is ready, the IDLE screen will appear.

  14. During the imaging process, the scanner will imprint a sequence number at the bottom of each full-sized sheet.

  15. Press "End Job" on touchscreen. If "End Job" is not pressed, the scanner will automatically end the scanning process after a short delay.

    Note:

    This a local management decision to allow the scanner to end without pushing the "End Job."

  16. The batch contents will appear in the Batch Contents panel and the first image of the first document will appear in the Image Viewer active window.

  17. Perform a cursory review of the scanned documents. Use the "Down Arrow key" on the screen to scroll through the images, to verify that all the imaged pages of the document were scanned properly.

Scanning TEGE Cases into ECM

  1. Cincinnati-AM Campus Support (only)

    Cincinnati- Fields Action
    1) Workflow Select the Form type or Correspondence from the dropdown list
    2) Scanner ID Preset when batch class selected – Update as necessary
    3) IRS Received Date Enter a hyphen or slash between month, day and year
    4) ICT Received Date Enter a hyphen or slash between month, day and year
    5) Expedite Batch? Default is “No” Update to Yes as necessary
    6) Scanner Type Production
    7) Site Code This field is currently preset to the Campus where the scanning is taking place; update as necessary

    Note:

    TEGE documents with multiple taxpayers need to be scanned "as is" without redacting.

  2. Follow normal ICT Review procedures

  3. Refer to IRM 3.13.6.10.5.1 Validating TEGE Cases in ECM

Closing Production Batches

  1. These procedures provide instructions for closing a batch in the scanning module and finishing the batch scanning process.

  2. The Batch Name is located in the Batch Contents window and the title bar of the Ephesoft Capture Scan window. Write the Batch Name on the Batch Cover Sheet before closing the batch.

  3. Complete the Batch Cover Sheet by:

    1. Enter the Batch Name, including Date and Time

    2. Circle the appropriate scanner ID: A, B, C, or F

    3. Enter your SEID and Date at the bottom, and

    4. Enter the volume (number of documents) scanned

  4. After completing the Batch Cover Sheet, close the batch by clicking finish.

  5. The message dialog box displays "Are you sure you want to finish this batch?"

  6. Click "OK" and the batch closes.

  7. Remove scanned documents from the Scanner Output Tray.

  8. Place the completed Batch Cover Sheet on top of the batch of work.

  9. Place the scanned documents in the Batch File Folder and return the folder to the cart.

    Note:

    DO NOT mix numbered and unnumbered batches on the same cart.

  10. When all batches have been completed, push the cart to the temporary storage area.

Quality Control

  1. The purpose of the Quality Control (QC) Inventory batches is to allow the Exception Clerk to correct batches or documents that have been rejected, for various reasons, from Validation module. These batches are identified by the QC in the Notes column in the Validation queue.

  2. Log in to Ephesoft

    1. Click on "View My Batches"

    2. Click on "Validation button"

    3. Sort by Notes, ascending, to identify the batches that are in QC status

  3. Open a QC batch

    1. Click on "Function Key- F4 Key"

    1. Fix the reason for rejection, complete any fields in the middle section and then validate. This must be done for all QC documents.

  4. Click on, Function Key - F3 QC batch, or click on "More" , at top of the middle section, click on F" Function Key - F4" , then repeat and click on "Function Key - F3"

    1. The Function Key - F3 will activate the fields and the user will be able to update any needed information

    2. If a rescan is needed, secure the document(s) and delete the bad image(s)

  5. Deleting Pages

    1. Open the error batch needing to be deleted

    2. Press the Shift + Delete keys on the keyboard

    3. Click "OK" when the Delete documents popup window asks , are you sure you want to delete batch with identifier?

Exception Processing - Quality Control

  1. The following subsections provide instructions for clerks to log in to the Ephesoft 9.0 in order to perform Exception Processing and Quality Control (QC) processes.

    Note:

    Not all batches/documents require a rescan during QC. The QC module can be worked from any workstation in ICT and uses a regular workstation license unless scanning.

Logging into CII Imaging Subsystem Exception Processing

  1. If you are seated at a workstation that has an exception scanner, initialize the exception scanner as follows:

    1. Turn on the exception scanner

    2. When the display window on the front of the exception scanner displays "Ready" , log on to the exception workstation using your Network logon.

    3. If you are not seated at a workstation that has an exception scanner, log in to the workstation using your LAN LOGON.

    4. Log into the "QC" module by either:

    5. Click the "Ephesoft Capture icon" on the desktop or

    6. Accessing the Internet and typing into your URL https://amsscanning.enterprise.irs.gov/dcma/

    7. The Review Module window will open.

    8. Click on the "Validation Icon" , then on the notes column to show items waiting for "QC" queue.

    9. At the end of the day (shift), turn the scanner off, and log off the exception workstation (Do NOT turn the exception workstation off).

    Note:

    It is important to leave the exception workstation turned on in order to receive scheduled local area network (LAN) software upgrades, such as antivirus software updates, browser updates, etc.

Inserting Pages, Splitting/Merging Documents

  1. These procedures provide instructions for correcting documents or pages that have been rejected to QC. These procedures include inserting pages, splitting documents.

  2. Click on the "double page icon" in the top left corner of the document panel for all documents in the Batch Contents Panel to expand the batch tree in order to view the rejected documents and/or pages to be corrected.

  3. Use the "Down Arrow key" on the screen to move from one document or page to another to perform a review of the images.

  4. Reject and/or corrective action message appears at the top of the middle section (fields section) it is the QC Reason Box. If we are rejecting a whole document or one page, the note will appear in the same area.

    1. Rejected pages - Review the Note dialog box to determine the reason the pages were rejected and what action needs to be taken.

    2. Rejected documents - Review the Note dialog box to determine the reason the documents were rejected and what action needs to be taken.

  5. Deleting Document(s) or Page(s):

    1. Select the document(s) or page(s) to be deleted in the Batch Contents panel.

    2. Locate the paper document(s) or page(s) in the batch. Do not delete the image(s) until the paper document(s) or page(s) is found.

    3. Click "Document or Page" on the menu bar and select "Delete." To delete a document: In document view click on document to be deleted then hit Shift + Delete. To delete multiple documents at one time, hold down Ctrl and click each document to be deleted. Then Shift + Delete.

    4. The message box displays "Are you sure you want to delete the (documents) page(s)?"

    5. Click "YES" and the document(s) or page(s) will be deleted.

  6. Inserting Page(s):

    1. If an additional page(s) needs to be inserted, place the page(s) to be inserted in the Input Tray BEFORE selecting Insert.

    2. Click on the page in the "Batch Contents Panel" above the position where the additional page(s) will be inserted.

    3. Click "More" on the menu bar and select "Insert" from the drop down menu.

    4. Once "Insert" is selected, the scanner will "AUTOMATICALLY" begin to rescan the additional page(s).

    5. The inserted page(s) will be displayed within the document in the Batch Contents Panel and can be viewed in the Image Viewing area.

  7. Inserting Document(s):

    1. To insert a document(s), click on the last document in the Batch Contents Panel.

      Note:

      A CII Document Separator sheet MUST be on top of each of the documents being inserted into a batch in order for the exception scanner to recognize the documents as individual cases.

    2. Click on the "More Icon"

    3. Click on "Insert documents" the Scanner will begin feeding documents.

    4. After scanning is complete, the document(s) will be displayed in the Batch Contents Panel at the end of the batch.

  8. Merging Document Page(s):

    Note:

    Only reject large cases to be merged to QC, smaller cases can be corrected in Validation.

    1. When a CII Document Separator Sheet is put in the wrong place during Document Preparation, one document can be split into two or more documents. The split documents can be merged into one document. All parts of the split document must be rejected so that they can be merged.

    2. Click on the "rejected documents " in the Batch Contents Panel and on the "Double Page Icon" next to the documents to view all the pages of the split documents.

    3. Review the thumbnail images of the split documents to "verify that" they must be merged into one document.

    4. Highlight the second document.

    5. Click on "Merge icon" , then merge with the document prior to selected document. Choose the merge option tab in the middle top of the screen, a drop-down list of all documents in the batch will appear. Click on the "Document number " you want your document to merge with. It may not always be the prior or the next document.

    6. The split documents will be merged into one document and the new document will be displayed within the Batch Contents Panel where the first document was. The volume count of the batch will be changed to one less than the number of documents that were combined.

  9. Dragging and Dropping Page(s):

    1. If pages are in the wrong document or in the wrong order, they can be moved into the correct position.

    2. Review the thumbnail images to determine which page is in the wrong document.

    3. Click on the "page" that needs to be moved.

    4. Click and "hold" the left mouse button down.

    5. Move the cursor to the position in the Batch Contents Panel where the page belongs.

    6. Release the button. The page will be moved to the new location.

  10. Correcting Page Alignment/Orientation.

    1. Proper alignment/orientation is very important to the Optical Character Recognition (OCR) portion of the scanning process. In order for OCR to function properly, the first page in each document in the batch must be the page that the OCR can read, and it must be aligned correctly. If the page that the OCR can read is upside down or sideways, it can be turned right-side up.

    2. Review the thumbnail images to determine which page is turned incorrectly.

    3. Click on the "page" that needs to be turned to highlight it.

    4. Click on "Rotate Icon" , continue selecting Left or Right until the page is right-side up.

  11. Changing Form Types Within a Document Type:

    1. The batch does not have to be deleted if the" Document Type" is incorrect. It can be changed in Validation.

    2. If the "Workflow" is incorrect, it must be rejected and can be changed in Quality without deleting the batch.

    3. If the "Form Type" is incorrect, it can only be changed if the batch was redirected to Review by the software.

    Note:

    The "Form Type" is chosen by the software when leaving the scanning module and not by the scanner. The Reviewer must change this when needed.

    1. If the Document Type selected during batch creation does not match the documents within the batch, delete the batch, change the form type within the QC process.

    2. Another menu will appear with a list of form type options.

    3. Select the appropriate form type and click "OK."

    4. The incorrect form type will be replaced with the form type selected from the menu. The change will be displayed in the Batch Contents Panel.

  12. After all inserting, splitting, and changing form types has been completed, unreject the documents by selecting "F3" , and finish validating the documents.

  13. Close the batch.

Scanning Exceptions from Quality Control

  1. These procedures provide instructions for re-scanning documents or pages that have been rejected during scanning, review or validation.

  2. In the Batch Contents Panel, click the "Double Page Icon" in the upper left corner of the screen. Then all the documents will expand the batch tree in order to identify which documents or pages were rejected.

  3. Review the Document/Page Notes for each document or page that has been rejected to determine what actions to take.

  4. If it is necessary to re-scan documents or pages, use the Batch Name (date and times scanned) in the Batch Contents Panel to find and retrieve the batch containing the documents that need to be corrected from a cart or the temporary storage area if the batch has been shelved.

  5. Retrieve the first document/page from the batch that needs to be rescanned.

  6. Properly orient the pages of the document to their leading edge by jogging the document.

    Note:

    Proper alignment/orientation is very important to the OCR portion of the scanning process. The batch may need to be sent back to Document Preparation if not properly aligned or oriented.

  7. Place the document or page for rescanning in the Exception scanner’s Input Tray.

    1. Documents/pages will be scanned face down in the landscape orientation. (Exception is legal-sized paper and over-sized envelopes that will be scanned portrait).

    2. The documents/pages will be oriented so that the previously stapled corners are on the opposite side from the feeder on the scanner.

    3. The arrows point to the edge of the documents/pages, which will be the leading edge into the scanner.

    4. The documents/pages leading edges will be oriented based on whether the documents/pages are Forms/Letters/Correspondence or Transcripts.

  8. Verify the Kodak i1440/i260 is set as the scanning source in the Scan Controls Panel. If the wrong scanning source is selected:

    1. Navigate to the Scan Controls panel within the Scanning module and click the down arrow next to the Source Device box.

    2. Select the Kodak i1440 as the scanning source from the Source drop-down list.

  9. In the Batch Contents panel a red "indicator" will identify the documents that need to be corrected, rescanned and/or replaced. The note in the QC reason field must refer to specific the page(s).

  10. Below are instructions for replacing pages within the batch.

    1. If there are several pages that need to be replaced, click on the first page in the Batch Contents Panel.

    2. Place the page in the scanner input tray face down.

    3. Right click on the page to be replaced and select, "Insert or Scan" click on Page on the menu bar.

    4. The scanner will AUTOMATICALLY begin to scan the page.

    5. The rescanned page will not replace the original page within the document. The new page(s) will not replace the incorrect page(s); they must be deleted manually. Repeat the process for all the pages within a document that need to be replaced and for all the documents with rejected pages in the batch.

  11. If an entire batch needs to be deleted and rescanned, the Document Panel needs to be in the Document View mode, hold down Ctrl and click "each document" until all are highlighted; then Shift + Delete. The last document may need to be deleted again.

    Note:

    Document Type is changed in the Validation process and does not need to be rejected unless there are issues that cannot be corrected in Validation.

  12. After rescanning of all documents (or pages) is complete, click on the "first document" in the Batch Contents Panel.

  13. Use the Down Arrow key on the screen to scroll through the images or use the thumbnail views to verify that all the imaged pages of the document were rescanned properly.

  14. After all corrections have been completed, unreject the documents and/or pages that are marked with a red "indicator."

  15. On the Document Separator Sheet for each case, indicate the action taken (e.g., rescanned), initial and date. In the Comments portion of the Batch Cover Sheet, provide a more in-depth description of the actions taken for each case. Also, indicate SSN, Name Control and Tax Period for each case and initial and date the cover sheet.

  16. Close the batch.

  17. Log in to the Validation module and validate the batch.

Exception Processing - Reimage Requests

  1. When a CSR identifies poorly prepped/imaged documents, they will input a note on CII indicating the problem with the case and suspend the case to Reimage. The note will be used to generate a Reimage Report that will be provided to the ICT clerk by the ICT manager. After the reimage request has been completed, the clerk will access CII and provide a case note to the CSR. The clerk may need to retrieve the paper documents from temporary storage and rescan the problem documents. The report contains the Function, Case ID, and Locator Identification Code (LIC).

  2. The Locator Identification Code will be used to retrieve the paper documents from temporary storage. It identifies the Batch Name (date and time scanned), Campus, Scanner ID, and Document Number.

  3. If a case has been suspended for reimaging, research the case in the CII Application and review the Case Notes/Note Description.

  4. To locate the documents for rescanning from temporary storage:

    1. Identify the Scanner ID in the LIC on the Reimage Report and locate the area in temporary storage for that scanner (A, B, or C).

    2. Identify the Batch Name in the LIC and locate that Batch Name on the Batch Cover Sheet within the hanging files. The batches will be filed in order of the date and time the batches where scanned. It will be necessary to check both the numbered and unnumbered areas for the batches.

    3. Pull the entire batch from the hanging files.

  5. Make a copy of the Reimage Report, highlight the LIC that requires re-imaging, and place the copy of the reimage report on top of the Batch Cover Sheet for the document(s) within the batch.

  6. Depending on the number of batches pulled, either:

    1. Place all the batches on a cart and push the cart to the Exception Processing area, or

    2. Hand carry the batches to the Exception Processing area.

Scanning Exception Batches/Documents Identified on Reimage Report

  1. These procedures provide instructions for scanning documents identified on the Reimage Report. The steps for exception scanning are similar to production scanning; the only difference is that the exception scanner is the Kodak i1440/i260.

  2. Batches that contain the documents to be reimaged will be provided to the Exception Processing Scanner operation. Find the document in the batch and jog the pages to ensure the pages are properly oriented to the leading edge.

    Note:

    Proper alignment/orientation is very important to the OCR portion of the scanning process.

  3. Place the document(s) in the scanner’s Input Tray.

    Note:

    If scanning more than one document from a batch, the documents MUST have the CII Document Separator on top of each document in order to separate the documents into individual cases.

    1. Documents will be scanned face down in the landscape orientation. (Exception is legal-sized paper and over-sized envelopes that will be scanned portrait.)

    2. The documents will be oriented so that the previously stapled corners are on the opposite corner from the feeder on the scanner.

    3. The arrows point to the edge of the documents, which will be the leading edge into the scanner.

  4. In order to provide a new image for the CSR, it will be necessary to create a new batch using the information from the original Batch Cover Sheet.

  5. If the Create Batch window is not already open, create a batch by:

    1. Clicking the "Scan New Documents."

  6. Using the original Batch Cover Sheet, select the appropriate document type from the Batch Class drop down list in the Create Batch window that matches the document type on the cover sheet.

  7. Enter the number of documents to be rescanned in the Documents per Batch dialog box.

  8. Enter values from the Batch Cover Sheet in the corresponding Batch Fields listed below:

    Fields Action Needed
    a) Document Type preset when batch class selected – update as necessary
    b) Category Code preset when batch class selected – update as necessary
    c) Program Code preset when batch class selected – update as necessary
    d) IRS Received Date Enter the date when it is the same date for all cases in the batch, otherwise enter January 1, the year will be 2 years in the future (for example: during calendar year 2015 enter 1/1/17)
    e) Case Priority Enter Case Priority
    f) MFT Enter MFT
    g) Tax Period (yyyymm format) Enter Tax Period when it is the same date for all documents in the batch, otherwise leave blank.
    h) Issue Type Enter Issue Type
    i) ICT Received Date Enter the date when it is the same date for all documents in the batch, otherwise leave blank
    j) CSR Number Enter CSR Number
    k) Designated Service Center Preset to scanning location, update as necessary
    l) Statute Searched Preset to "No" update"Yes" as necessary

  9. Verify the Kodak i1440/i260 is set as the scanning source in the Scan Controls Panel.

    1. Navigate to the Scan Controls panel within the Scanning module and click the down arrow next to the Source Device box.

    2. Select the Kodak i1440 as the scanning source from the Source drop-down list.

  10. After verifying the correct scanning source, click "Start" , the Scanner will begin feeding documents.

    Note:

    Please reimage Identification Documents (ID), (for example: Birth Certificates, Passports, and ID’s), in color to improve the image.

  11. In the Batch Contents Panel click on the "Double Page Icon" for the document. The document tree displays all pages for that document and the first page of the document displays in Image Viewer.

  12. Use the Down Arrow key on the screen to scroll through the images or use the thumbnail views to verify that all the imaged pages of the document were rescanned properly.

  13. The Scanner Operator must ensure no overlaps or skewed edges. If the document still does not scan properly, the scanner operator can delete and rescan the entire document.

  14. If a page of a document did not rescan properly, the scanner operator can delete and replace or insert the page.

  15. Once all scanning processes are complete, annotate on the Reimage Report the actions that were taken and close the batch. Use the Reimage Report with the annotations to send a Case Note back to the CSR to let them know the actions have been taken.

Closing Exception Batches

  1. These procedures provide instructions for closing a batch after finishing the exception scanning process.

  2. Close the Batch by clicking Finish.

  3. The message dialogue box displays "Are you sure you want to finish this batch?"

  4. Click "OK" , the batch closes and goes to Validation with a new LIC (Date and Time).

  5. Remove scanned documents from the Scanner Output Tray.

  6. Write the new LIC on the new Batch Cover sheet, place with the documents, and place the batch in a new folder.

  7. Repeat the processes above until all the documents listed on the Reimage Report have been rescanned.

  8. When the reimaged documents are validated, they will be electronically routed back to the CSR.

  9. After completing the scanning of the documents that needed to be reimaged, send a Case Note back to the CSR to let them know that their request was completed.

  10. The batches can be returned to and refiled in the temporary storage area.

Sending a Case Note or a Case Message to a Customer Service Representative

  1. Below are the instructions on how to search for a case in the CII Application. A "Case Note" will be sent after each request for a reimage has been completed. If the batch is no longer available in the temporary storage area, a "Case Note" will need to be sent to the CSR to inform them that the paper document is not available for reimaging.

    Note:

    Case Notes are "permanent" and Case Messengers are "temporary." Case Messages will be deleted when a case is archived.

  2. Annotate on the Reimage Report what actions have been taken on completed requests or if the paper document is no longer available.

  3. To access CII to search for a case or send a case note to a CSR, it is necessary to log on to IDRS first.

  4. Once the IDRS session is opened, click on the AMS Desktop Icon. Read and acknowledge the Warning Banner.

  5. The first-time you login to your workstation a security warning will pop up. Click the check box to Always trust content from this publisher and click the "Run" button. If you answer "Always/Run" you must not receive the prompt again on that workstation.

  6. The AMS screen will appear, click the "Inventory" link in the "Case Management" section of the AMS home page.

  7. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link.

  8. The CII Main page will be displayed.

  9. Click on "Search and the Search for Case" page will display. Change the Case Type to "All Cases."

  10. Select Case ID from the drop-down menu for Search Type and enter the Case ID from the Reimage Report in the Search Value box. If the work type is unknown, change the work type to "Select" , this allows a search of all the work types in the application.

  11. Once the information is entered in the appropriate boxes, press the "Enter" key or scroll down the page and click Search.

  12. The Search Results List page will display. Click on the underlined "Case ID" under the Case ID Heading.

  13. After clicking the Case ID, the Suspense Case page for the case will display.

  14. Scroll down to the Case Notes Section of the case page. The Note Description provides an explanation of why the case was suspended to reimage.

  15. To send a message, click "Case Message" located under "Case Notes and Messages."

  16. In the text box enter the message to the CSR. When leaving a message, always start with "ICT" . For example, "ICT- No better image. Document appears how we received it." After writing the text, click Add Message and then click "Close Window." The message will be added to the Message Description section and the information is electronically routed to the CSR.

  17. Once the user clicks "Close" , CII returns the user to the Suspense Case page. If additional cases require a Case Message, click "Search" to return to the Search for Case page.

  18. After the user clicks on "Search from the Suspense Case Page" , Search for Case page re-displays.

  19. Continue the Search and Add Note process until case messages have been sent for all the cases listed on the Reimage Report.

  20. Click on"Logoff" on the CII Main page screen to close the CII session.

  21. After logging off CII, click on the "X" in the upper right hand corner to close the browser window.

  22. The AMS browser window will close and user will be logged off of CII. Press the "F12" key to sign off of IDRS.

Scanner Preventive Maintenance Visit

  1. The Maintenance Contract for the current year includes the same coverage as last year; see details below.

    Note:

    Please call the Help Desk (866-743-5748) to request a scanner maintenance visit, indicate that the visit is for a CII scanner. This will expedite the request.


    The Scanner Maintenance coverage is as follows:
    All sites except Brookhaven and Memphis: Maintenance
    Scanners Preventive Maintenance Visit /coverage
    Kodak I5850 (Production) 4 visits per scanner
    Kodak I4850 (Files/Mid-size) 2
    Kodak I3450 (Exception) 1

  2. Schedule your visits at least 1 week prior to the date you want the scanner serviced.

  3. Notify Roy A. Steward and Jason Small by email for scheduled maintenance visits.

  4. Schedule preventive maintenance visits on an as-needed basis taking scan volume into consideration (e.g., you will schedule more visits during peak season). If you have any preventive maintenance visits left towards the end of the year, make sure you schedule them before the contract expires. It’s very important to schedule these visits to ensure scanners run at the optimum level and prevent unnecessary scanner downtime.

  5. Follow the steps below when scheduling a preventive maintenance visit.

  6. Call the Help Desk number toll- free number (866-743-5748) or submit a request online via IR Works. It’s best to call the Help Desk if you are not familiar with IRS Works.

  7. Ticket Assignment Group: AMS Imaging

Scanner and Ephesoft Down Issues

  1. Follow the steps below for submitting tickets for Scanners and Ephesoft downtime issues.

    Priority 1
    1) All production scanners are down.
    2) Call the Help Desk toll- free number (866-743-5748)
    3) Notify Roy A. Steward and Jason Small by email after calling the help desk to open a ticket.
    4) Ticket Assignment Group: AMS Imaging.
    Priority 2 – All Sites
    1) Sites are required to use their other production scanner as back-up while waiting for service.
    2) Files scanner with several documents to scan with request older than 7 days.
    3) Ephesoft issues that impact multiple workstations or a single workstation connected to i1840 scanner.
    4) Call the Help Desk toll- free number (866-743-5748).
    5) Notify Roy A. Steward and Jason Small by email after calling the help desk to open a ticket.
    6) Ticket Assignment Group: - AMS Imaging
    Priority 3 – All Sites
    1) All other tickets related to Ephesoft issues.
    2) Files scanner (i730)/(i610
    3) Exception scanner (i1440)/(i260)
    4) Mid-size scanner (i730)
    5) Issues with Ephesoft Capture Recognition and /or Export Service.
    6) Call the Help Desk toll- free number (866-743-5748).
    7) Notify Roy A. Steward and Jason Small by email after calling the help desk to open a ticket.
    8) Ticket Assignment Group: - AMS Imaging

Support Activities Overview

  1. This IRM provides instructions for ICT clerks for Document Preparation. Validation, Error Inventory, Temporary Storage and Disposition of Scanned Documents and Printing of Images for Form 4251 (Document Requests) in support of the Correspondence Imaging System (CII) for the Submission Processing (SP) function.

  2. Specifically, ICT clerks will prepare documents for scanning/imaging; review; validate and input taxpayer data for CII to automatically establish an IDRS control base; perform IDRS research and establish control bases on those cases that CII could not establish automatically; retain documents in temporary storage after scanning; return IRS DLN numbered documents to Files; and dispose of documents after the expiration of the temporary storage period. In addition, if the Files function needs assistance with printing CII cases for non-CII users, this guide provides ICT clerks with instructions to print case data, images, case notes, and linked cases for Form 4251.

  3. To perform some of the tasks identified above, clerks must have access to the CII Imaging Subsystem and CII Workflow.

    1. The ICT clerks will utilize the CII Workflow application to work the Error Inventory and Reimage Requests. Access to the CII Workflow application requires the user to be logged into IDRS first.

Uploading eFax documents into Ephesoft

  1. Document is received via EEFAX and opened by the ICT lead or manager.

  2. The document is “dragged and dropped” into the designated encrypted folder assigned to ICT EEFAX documents on your department’s drive. This folder serves as an electronic retention wall.

  3. The lead opens Ephesoft.

  4. The EEFAX documents are reviewed to determine the work type and then "dragged and dropped" into the "UPLOAD FILES" section of Ephesoft. Adobe Pro isn’t required unless, the user is combining documents

  5. Information from the EEFAX document is used to complete the Batch Class Fields in Ephesoft.

  6. The Start Batch option is selected and the documents are transmitted to the designated scanner. When completing these fields, make sure the check box is marked.

  7. The document is ready to go through the review and validation process.

  8. Once the document pass thru validation, a CII case is established.

  9. Drag from “new” encrypted folder and drop to “completed” encrypted folder.

    Note:

    The instructions above eliminate batching and doc prepping, EEFAX documents must not be printed. but uploaded into Ephesoft using the instructions above.

Ephesoft Imaging Software Scanning Review Overview

  1. The purpose of the Review queue is to allow the user to perfect the batch during the Review process. The clerk identifies a need to correct a document, they can perform various operations on the batch like classifying, splitting, copying, deleting the document, change the document type, or scan color photos.

    Note:

    All documents that are posted in Review and Quality Control (QC) queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate.

    Note:

    The clerks are not required to flip and delete pages in Review

Accessing Batch Review

  1. Select View My Batches on the Operator Menu

  2. Click on "Review Button" and the list of batches in "Ready for Review" status will display.

  3. Select the Batch to review by double clicking on the Batch Name (highlights the row).

  4. When the batch is listed in the Review state, its status is changed to "Ready for Review" and it needs to be reviewed by the user.

    Note:

    All documents that are posted in Review and Quality Control (QC) Queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate.

Document Review Procedures

  1. The Review Module displays a document tree panel, a middle panel with individual pages for current document, and right panel with the full-sized first page of the document. The Center Panel displays the Batch Instance ID Number, Batch Name, Batch Priority, and Form Type. The Button Menu contains the Merge Button which allows merging of documents. The More Button has Insert Pages and Re-Scan functionality. The More Button also lists keyboard shortcuts for additional functions like rotate, delete, and navigating pages/documents.

  2. Upon opening the batch, the number of documents counted systemically in the batch will compare against the Documents Expected batch level field. If the number of documents counted by the system doesn’t match the Documents Expected batch level field, a popup window will appear showing the discrepancy. In order to see the discrepancy between Documents Expected and Documents Available, hover-over the first document thumbnail image in the Left Panel.

    Note:

    The pop-up that appears when you hover-over the first document in the batch will also offer other information as to why the batch was sent to "Review" by the software.

  3. Review the first red highlighted “thumbnail” document.

    Note:

    All documents that are posted in Review and Quality Control (QC) Queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate.

  4. Click on the "Review Button" to accept each document and turn the document "Thumbnail " green.

  5. After processing the final document, Click the "Review Button" twice to accept and save.

  6. When the Review Done window displays. Click "OK" to close the batch

Merging Pages

  1. Highlight the second document that needs to be merged by clicking on the Document "Thumbnail" in the Left Panel.

  2. Click the "Merge Button" on the Middle Panel.

  3. Select the document to merge from the drop down options.

  4. System verifies Merge Selection and if you are sure you want to merge the selected documents, click the "OK" Button.

  5. Documents that were merged will display in the Center Panel.

Splitting Pages

  1. Select/highlight the page where the document will split in the Center Panel.

  2. There are 2 ways to split a document:

    1. Hold down the Ctrl key and press “2.”

    2. Or, Click on "Split Image Icon" on the shortcut panel between the middle and right panels.

    3. System will ask for confirmation of the Split request. Choose the option for "Fields and Tables."

    4. If you agree with the Split changes, click "OK" otherwise click Cancel.

Inserting Pages

  1. To insert a page, follow the steps below.

    1. Perform a cursory review of the documents scanned.

    2. Locate the original document within the batch.

    3. Place the original document to be inserted in the scanner input tray.

    4. Select/highlight the page where the document must be inserted in the Center Panel. The insert page(s) will be inserted before the highlighted page.

    5. Select Scanning on the More Menu.

    6. Click on "Insert pages option" , the page will insert before the highlighted page within the batch.

    7. Verify that the page has been inserted.

    8. A system window will ask “Are you sure to insert the selected page(s).

    9. If you agree with the inserted pages - click "OK" otherwise click Cancel.

      Note:

      When replacing pages, the original imprinted number on the page will be overwritten and the page will be renumbered based on the new position in the batch. The original imprinted number must be removed before replacing pages back into the batch when a new number will be imprinted on the pages.

General Instructions for Validation in the Correspondence Imaging System (CII)

  1. Validation is a process to verify and/or enter information for cases in order for the cases to be controlled on IDRS and placed in workflow for distribution to the CSRs. The ICT employees must also validate the batches scanned and created in the Files function. If documents/batches need to be rescanned in Files for any reason, ICT management must coordinate with Files management.

  2. Use the Tab Key to move through the index fields.

  3. Management may request IDRS research Command Codes (CC) TPIIP, INOLES, NAMEE and NAMES in the Validation module rather than sending it to Error Inventory. This will be dependent on the volume of cases going to Error Inventory.

    1. If the TIN cannot be determined through normal IDRS research or by viewing the images of the documents. In these instances, enter nine zeros (000000000) in the TIN field and click "Save." The zeros in the TIN will remove the case from the Validation Inventory and send the case to the workflow subsystem to be resolved by a CSR.

    2. If the Tax Period cannot be determined, enter the most recent tax year (for example, 201612 would be the appropriate tax year for the 2017 calendar year. If multiple tax periods are referenced in a document, use the earliest tax period (for example, if 1999 and 2000 are both present, use 199912).

    3. If the Name Control cannot be determined by viewing the images, research the TIN using Business/Individual name, address. In these instances, enter AAAA in the Name Control field and click "Save." This will remove the case from the Validation Inventory and send the case to the workflow subsystem to be resolved by a CSR.

    4. If a document has been scanned in error, refer to Appendices to determine correct codes.

      Note:

      IMF Exempt Organizations (EO) documents cannot be changed in validation send to QC.

    5. If the scanner operator used the incorrect document type, it can be corrected in Validation and provide instructions to change the document type.

      Note:

      Management may elect to temporarily suspend the IDRS research requirement during periods of high work volume.

  4. To verify Document Type, Category Code and Program use the Tables in the Appendix A, B, C, D, E, F, or G Document Types, Category Codes, Priority Codes and routing instructions.

  5. If a batch of documents was not sorted by MFT when scanned, example Correspondence 94X, the MFT must be selected for each document in the batch. View each document and select the appropriate MFT.

  6. View each document to determine the correct IRS Received Date, and enter it using MM/DD/YYYY format.

  7. If there is no ICT Received Date stamp use what is on the other documents. If it is a mixed ICT received date use what is the majority of the same dates in the batch. Don’t reject to QC for missing ICT Stamp.

    Note:

    If no IRS Received Date Refer to IRM 21.5.1.4.2.4 IRS Received Date Determination.

  8. If the current date is more than 60 days after the IRS received date entered, a popup window will display with the message IRS Received Date is older than 60 days.

  9. On Cycle transcripts (charge-out sheets), the Case Control Sequence Number will be captured by OCR. Verify that the sequence number was captured correctly. The numbers in the validation field must match the Case Control Sequence Number on the image.

  10. The Ephesoft Capture software has the ability to read the bar code and automatically populate the index fields during Validation. The clerk must view the image and input any missing data to prevent cases from erroneously being sent to Error Inventory. The first page of the case must have a complete, visible and undamaged barcode and must have been scanned using one of the document types designed to read the 2-D barcode.

  11. The chart below is a breakdown of the Work Types, Doc Types, Category Codes and Program Codes.

    Work Type Doc Type Category Code Program Code
    IMF Correspondence TPRQ 40000
    IMF Quick Closure TPRQ 40001
    IMF Internal Transcripts TPRQ 40000
    IMF Spanish SPAC 40007
    IMF INT’L (IIl) Correspondence ITRQ 33040
    IMF INT’L (II) Correspondence Spanish IOTH 33041
    IMF INT’L Quick Closure ITRQ 33043
    IMF Generic Correspondence TPRQ 40000
    II Generic Correspondence ITRQ 33040

Logging into CII Imaging Subsystem Validation Module

  1. Log on to the workstation using your Network Login.

  2. Access the Ephesoft Smart Capture software by typing the following “URL” into your web browser: https://amsscanning.enterprise.irs.gov/dcma/

    1. Click View My Batches.

    2. Click the Validation button at the top of the page.

    3. The system is ready for the process of validating/manually entering index information to begin.

    Note:

    If a document" is " scanned directly to a site, and it’s not validated correctly then it will post to the receiving site’s Error Inventory. For example: The document has instructions to scan to a specific IDRS number, if not validated correctly it posts to the receiving site’s Error Inventory.
    If a document "is not" scanned directly to a site, and it’s not validated correctly it will post to the originating sites’s Error Inventory. For example: The document didn’t have specific scanning instructions, if not validated correctly it will post to the originating sites Error Inventory.

Validating Documents

  1. These procedures provide instructions for validating and/or manually entering data into index fields for each document scanned in order to establish a control on IDRS and CII.

    Note:

    All documents that are posted in Review and Validation Queues must be reviewed regardless if they have "green or red highlight indicators" the green highlight indictors are not 100 percent accurate.

  2. Batches with the highest priority must be worked first. If no batches have a high priority, they must be worked by the oldest date first. Select a Batch and use one of the following methods:

    1. Double click on the "batch" or;

    2. Click on the "batch once to highlight it" , and then click the "Open" button at the top of the page.

    3. Three panels will be displayed.

    4. The Batch Contents panel will be on the left.

    5. The Index Fields will be in the center.

    6. The Image Viewer will be on the right.

  3. Begin the validation process for each of the index fields in the center panel.

  4. The Document Type, Category Code, Program Code, Function Code, IRS Received Date, and MFT index fields were populated with information entered at the scanner during batch creation and must be verified during validation.

    1. To verify Document Type, Category Code and Program use the Tables in the Appendix A, B, C, D, E, F, or G, Document Types, Category Codes, Priority Codes and routing instructions.

    2. The Form Type is not the Document Type, the Form Type is only for the workflow that is automatically assigned in scanning, if the Form Type is listed incorrectly it does not affect any reports, ICT is only concerned with the Document Type.

    3. To verify the IRS Received date, refer to IRM 21.5.1.4.2.4, Received Date - Determination.

    4. For assistance with Name Control issues refer to: http://core.publish.no.irs.gov/docs/pdf/d7071--2016-01-00.pdf.

  5. Verify the information in each field and make necessary changes by viewing the corresponding information from the document in the Image Viewer. IDRS research may be needed for further processing. Use the TAB key to move through the index fields in the Index Fields panel.

  6. Use the TAB key to move through the index fields in the Index Fields panel.

    Note:

    Management may request IDRS research Command Codes (CC) TPIIP, NAMES, NAMEE and INOLE, in Validation to avoid documents falling out to Error Inventory

    .

    Note:

    You must use the TAB key to move through all the Index fields in order to initiate the validation for each field.

    1. Do not make an entry to the DLN field. If the OCR (Optical Character Recognition) software captured the DLN, you may delete it. If you choose to retain the DLN, verify it and make any necessary corrections. If the DLN field has been automatically populated as a result of a 2-D bar-coded notice, do not delete it.

    2. Enter the CSR number when necessary.

    3. On Affordable Care Act (ACA) Fee Claim Inventories (FCI), Branded Prescription Drugs (BPD) and Insurance Provider Fee (IPF) cases enter the claim amount when available. Refer to IRM 21.2.1.8.1, ACA Fee Claim Inventories (AFCI), for more details.

  7. If the index information needs to be enhanced to be legible, use the zoom icons to zoom in and out until the information can be read.

  8. If the scroll bars on the bottom or right side of the image viewer were used to locate the index information, it will be necessary to use the mouse to return to the correct index field in the center panel.

    1. After validating or entering data and tabbing through the last Index field, click the "Validate" button at the top of the center panel.

    2. After clicking the "Validate" button, a message dialog box will display when:

    3. The IRS Received Date entered is more than 60 days from the current date and the Tax Period is older than five years.

    4. If the information entered is correct, click "Validate" again.

    5. If the information is not correct, make the necessary corrections then click "Validate" again.

    6. If an index field such as the IRS Received Date, Tax Period, or ICT Received Date is entered in the wrong format, an error message will display after the "Validate" button is clicked.

  9. Repeat the above process for each document in the batch. If it becomes necessary to leave a batch before all the validation is complete, the batch can be marked as "In Work" by using the F7 key.

  10. To resume validating the batch, locate the batch marked "InWork" with your SEID in parenthesis in the Notes column.

  11. Double click on the batch or highlight the batch and click the "Open" button at the top of the page.

  12. The batch opens and validation can continue.

  13. Enter the information from the magnified zone into the index field and use the Tab key to move to the next field. Once the Tab key is used to move to the next index field, the image will revert to its original size.

  14. If the scroll bars on the bottom or right side of the image viewer were used to locate the index information, it will be necessary to use the mouse to return to the correct index field in the Index Field Panel.

  15. A message dialog box will display when:

    1. The IRS Received Date entered is more than 60 days from the current date.

    2. A Tax Period is older than five years.

  16. If the information entered is correct, click "Yes." If the information is not correct, click "No." Return to the incorrect field and make the necessary corrections.

  17. A validation error message will appear next to the field that is entered in an invalid format of the window when information is entered incorrectly in an index field such as:

    1. Alpha characters in an all numeric field.

    2. The field contains more or less than the required number of characters.

    3. A future IRS Received Date is entered at Batch Creation.

  18. If an index field such as the IRS Received Date, Tax Period, or ICT Date is entered in the wrong format, an error message will appear next to the field that is entered in an invalid format of the validation window.

  19. When a validation error message is received in the lower left corner of the window, the system prevents the user from tabbing out of the field until the information has been correctly entered.

    Field Description Required Entry Notes
    Document Type True None
    Program Code True None
    Category Code True None
    Function Code True None
    IRS Received Date True None
    TIN False This field will highlight to Force Review
    MFT True None
    Tax Period True None
    Name Control False Required for certain document types
    CSR Number False Required for certain document types
    Case Control Sequence Number False Required for certain document types
    DLN False None
    Issue Type False None
    ICT Received Date True None
    Statute Search Yes or No Required for certain document types
Validating TEGE Cases in ECM
  1. Cincinnati-AM Campus Support (Only)

    Action Required
    1) Verify that the IRS and ICT received dates are correct. Make any corrections needed.
    2) Input Organization EIN
    3) Optional Information
    a) Input Organizational name. Only first 4 characters are required (Name Control)
    b) Input Requester name.

Procedure for Marking Batches in the Work
  1. It may become necessary to exit a batch while working on it.

  2. Leave an "In Work" indicator in the notes section.

  3. Click on "More Function Key > F7" to mark the batch with the indicator.

  4. The system removes the indicator when the batch proceeds to the next stage or you may press the "Function Key > F2."

Merging Pages in Validation

  1. Highlight the first document that needs to be merged by clicking on the Document "Thumbnail" in the Left Panel.

  2. Click the "Merge Button" on the Middle Panel.

  3. Select the document to merge to.

  4. System verifies Merge Selection and if you are sure you want to merge the selected documents, click the "OK" Button.

  5. Documents that were merged will display in the Center Panel.

Rejecting Batches, Documents or Pages at Validation

  1. When it has been determined that images (documents or pages) need to be rescanned due to poor image quality and/or illegible text, the validation clerk will correct the illegible documents or pages prior to closing the batch. Document Types can be changed in Validation and does not need to be rejected (Workflow cannot be changed and would need to go to Quality). The ICT clerks cannot reject an entire batch; each document must be put into QC status one by one. The pages cannot be rejected only documents.

    Note:

    If there is an EO in an IMF gusset, this cannot be fixed in validation and must be sent to QC.

Rejection Procedures
  1. Press "F9" Function key on keyboard OR select More button > Function Key > F9 | Mark Batch/Document as needing QC Review.

  2. Type in the reason the document is being rejected into the QC Reason field on Middle Panel (above Workflow field).

  3. Press the "F9" Function Key again.

  4. The document is sent to QC.

  5. To reject the Document you have opened:

  6. Click on any document in Left Panel.

  7. Press "F9" Function key on keyboard OR select More button > Function Key > F9 | Mark Batch/Document as needing QC Review.

  8. Enter the reason the Batch is being rejected into the QC Reason field.

  9. Press "F9" function key again.

  10. Continue to validate until all cases are complete then press button ALT and E before returning to batch list

  11. The Batch is sent to QC.

  12. Reject Document/Batch Result

  13. The result of rejecting a document or batch will show up in the Validation queue.

  14. If a document was rejected a new note will appear, QC will be visible in the notes column.

  15. If an entire batch was rejected, then a new Note will appear. QC will show in the notes column.

  16. Reject – Cancellation Result

  17. After pressing "F9" function key to reject a document or a batch and the QC Reason field has appeared, the clerk may decide the rejection was in error.

  18. Press "F4" function key on keyboard to cancel the rejection. or Select "More" button > Function Key> F4 cancel request to send by hiding QC reason field.

  19. The QC Reason field will be hidden and the clerk may continue working the document as normal.

  20. To reject a whole batch, you must place each Document in the batch into QC individually.

Logging into the Integrated Data Retrieval System (IDRS) and Correspondence Imaging Subsystem (CII) and Affordable Care Act Fee Claims Inventories (AFCI)

  1. In order to perform the Error Inventory and Reimage Requests tasks through CII Workflow, clerks must be logged into IDRS. The following instructions provide the necessary steps to log into IDRS and CII.

  2. To access CII, it is necessary to log into IDRS first. Enter the required information on the IDRS SINON screen.

  3. Once the IDRS session has been established click on the AMS Desktop Icon. Read and acknowledge the Warning Banner. The first-time you login to your workstation the a security warning will pop up. Click the check box to "Always trust content from this publisher" and click the “Run” button. If you answer "Always/Run" you should not receive the prompt again on that workstation.

  4. The AMS screen will appear. Click the "Inventory" link in the “Case Management” section of the AMS home page.

  5. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link.

  6. The CII Main page is displayed.

  7. It is especially important that users exit CII by first clicking "Logoff" prior to closing the CII window. Closing the CII window without first properly logging off will cause a case to remain locked even though the user no longer has the case open. Clicking "Logoff" releases all of a user’s locked cases so other users can take appropriate action on the cases.

  8. To access the AFCI, follow the above steps and then click the "AFCI" tab in the inventory summary section. Then click "Work BPD Inventory."

    Note:

    IDRS will place a Security lock on a clerk's IDRS profile if they do not log into IDRS at least once every 2 weeks. CII will delete inactive users in ICT after 40 days

    .

Error Inventory

  1. These procedures provide instructions for clerks to work cases that fall into Error Inventory after being released from the CII Imaging Subsystem. The procedures include researching IDRS to correct and input missing case data; establishing IDRS controls on cases that could not establish a control base; and inputting a STAUP when one is required.

    Note:

    If a document "is" scanned directly to a site, and it’s not validated correctly then it posts to the receiving site’s Error Inventory. For example: The document has instructions to scan to a specific IDRS number, if not validated correctly it will post to the receiving site’s Error Inventory.
    If a document "is not " scanned directly to a site, and it’s not validated correctly will post to the originating sites’s Error Inventory. For example: The document didn’t have specific scanning instructions, if not validated correctly it will posts to the originating sites Error Inventory.

Error Inventory and Correcting Missing Data Fields

  1. In order to access Error Inventory, it is necessary to login to IDRS first, and then the CII Workflow subsystem.

  2. Once an IDRS session is opened, click on the AMS Desktop Icon. Read and acknowledge the Warning Banner.

    1. The first-time you login to your workstation a security warning will pop up. Click the check box to Always trust content from this publisher and click the "Run button." If you answer "Always/Run" you should not receive the prompt again on that workstation.

    2. The AMS screen will appear, click the "Inventory" link in the "Case Management" section of the AMS home page.

    3. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link.

    4. The CII Main page will display.

  3. Click on "Error" . The Error Inventory page will be divided by the work types available at the campus. Links for each work type will be displayed at the top of the page to allow users to navigate between the different work types. Sites may also have links to work types that are not worked at their campus. Users need to click the work type to review the inventory and take the necessary steps to resolve the error. If a work type does not have any inventory an empty results list is displayed.

  4. Users may click on the "Data Page - 1 2" on the top or bottom of the page to change the columns displayed.

  5. The Error Inventory page will display the list of cases in error. The information is divided into nine columns: Case ID, Category, Age, Priority Code (PC), TIN, MFT, Tax Period (abbreviated as TXPD), Status (abbreviated as Stat), and a description of the error conditions. Clicking the links at the top of each column will change the way that the cases are sorted. The default for sorting cases is by Priority (PC). Cases with the highest priority will be displayed at the top of the list. It is important to work these cases first. If there are no cases with a priority, the cases will display with the oldest age at the top and must be worked by oldest age of case. At times, management may set priorities by Category Code or Description. In these instances, click the appropriate heading to sort these fields alphabetically.

  6. The following list identifies the different types of error conditions:

    1. BOD Not Found

    2. Case Control Error

    3. Control Base Not Found

    4. Distribution Error

    5. Error establishing Control Base

    6. Error issuing STAUP

    7. Error writing IDRS history

    8. Incorrect Case Data

    9. Incorrect Name Control

    10. Issue REQ77 Error

    11. Missing Data

    12. Reporting not updated

  7. There are two error conditions that do not require establishing a control base on IDRS. They are Missing Data and Issue REQ77Error. All others require the clerk to establish a control base on IDRS if an open control base does not already exist that matches the CII case. If there is not an open control base on IDRS that matches the CII case, the Update case data tab will now allow ICT to systemically open a control on IDRS.

  8. If a case in the Error Inventory queue was assigned the incorrect work type, ICT can now change it and reassign the case to the appropriate campus. Refer to Appendices A-H for further instructions on reassigning cases in Error Inventory that are outside of campus work type.

  9. When the 2-D bar code notices fall to Error Inventory, and the TIN or EIN is not available on the notice, ICT will have to use command code (CC) TPIIP, NAMES (IMF) or NAMEE (BMF) to locate the TIN or EIN.

Missing Data

  1. If the case was missing data at validation and not entered by the validation clerk, the case will appear in the Error Inventory with "Missing Data" in the Description column. It can also be a case that is the result of a "Split Image Request." To obtain the missing data and control the case on IDRS, it is necessary to view the document images and perform IDRS research. Click on the first case under "Case ID" listed for "Missing Data" on the Error Inventory page.

  2. It is necessary to view the images of the document and research IDRS using normal research command codes to find the missing data. To open the image viewer, click on the image icon under the "Document Images."

  3. The Image Viewer opens and displays the first page of the document in the Viewer. If there are several images for the document, they will be displayed on the right hand side of the Image Viewer as thumbnail images. Scroll through the images and click on the thumbnail images, or using the paging icons at the bottom of the viewer.

  4. If the missing data cannot be located by viewing the images, initiate IDRS research (e.g., CC INOLE, CC NAMES, CC TPIIP). Once research is complete, enter the missing data found from either the IDRS research results and/or from the document images in the appropriate fields in the Update Case Data section.

  5. Click "Save" and the case moves out of the Error Inventory and CII returns the user to the Error Inventory page.

  6. If the missing data is not entered or "Save" is pressed before entering the missing data, an error message will be displayed. Make the necessary correction(s) and click "Save" again to close and return to the Error Inventory page.

  7. If the TIN cannot be determined through normal IDRS research or by viewing the images of the documents. In these instances, enter nine zeros (000000000) in the TIN field and click "Save." The zeros in the TIN will remove the case from the Error Inventory and send the case to the workflow subsystem to be resolved by a CSR.

  8. If the Tax Period cannot be determined, enter the most recent tax year (for example, 201412 would be the appropriate tax year for the 2015 calendar year). If multiple tax periods are referenced in a document, use the earliest tax period (for example, if 1999 and 2000 are both present, use 199912).

  9. Once all corrections have been made, click "Save" and the case will move from the Error Inventory into workflow to be distributed.

Issue REQ77 Error

  1. When a taxpayer provides the wrong TIN/EIN, or a finger error was made during validation in either the TIN/EIN or Name Control Fields on Form 1040-X, Form 8379 or Form 1120X, an Issue REQ77 error message will display in the Error Inventory Description.

  2. Click on the "Case ID Number" on the Error Inventory page to access the case in error.

  3. Compare the data in the fields to the data on the image to determine what field(s) is in error. Click on the "Document Images icon" to view the image(s). It is necessary to perform all normal IDRS research to ensure the data is valid.

  4. If the TIN is entered incorrectly at validation. Correct the TIN and click "Save." CII will systemically control the case on IDRS, issue the TC 971 to MasterFile and return the user to the Error Inventory to continue resolving errors.

  5. If the return has been scanned and processed to the correct account and all case data fields are correct when compared to the image, set up a dummy account and enter nine (000000000) in the "TIN" field and click "Save" if the following issues apply:

    1. The taxpayer is a first-time filer.

    2. The account has been closed due to the taxpayer being deceased.

    3. The account has never received a return.

    4. The year you are attempting to input is earlier, than the tax year the account became established.

Updating Case Data

  1. Data displayed in the Case Data section can be updated by clicking the "Update Data" button, if through research, it is discovered that the data was captured incorrectly. The only exception is the Case Control Sequence Number which will display what was captured during the Validation process and cannot be updated.

    Note:

    It is important to review all the data carefully in the “Case Data” Section for accuracy in order to establish accurate IDRS Control Bases. To ensure correct data was captured it is necessary to view the images of the case and conduct IDRS research.

  2. If the CII case is controlled under the incorrect TIN, close the control base in IDRS using the following:

    • ACTON C##,ERRORCASE,C,MISC.

  3. Click "Update Case" and make necessary corrections to the TIN, MFT, tax period, and name control. The system will automatically bring up the correct account in IDRS. Establish a control in IDRS under the correct account.

  4. Data is entered in the following ways: In the edit boxes for:

    1. TIN

    2. TXPD

    3. NC

    4. IRS Received Date

    5. DLN

    6. ICT Received Date

    7. IDRS C#

  5. In drop down menus for:

    1. Work Type

    2. MFT

    3. Doc Type

    4. Category

    5. Function

    6. Program

    7. BOD ID

    8. Issue Type

    9. Priority

    10. Radio buttons for Statute Searched (Yes or No)

  6. When the Update Data button is depressed the fields will be displayed in the edit boxes. The fields marked with a red “*” (asterisk) must be populated with data to continue.

  7. If the case is correctly controlled under a different account and only CII case data needs to be corrected, update all required fields including the "IDRS Control number" and click "Update Data Only" , the Error Case page appears. Scroll down to "Error in Case Control Checklist" and enter required fields. Make sure the TIN, MFT, tax period, name control and IDRS control number shown in CII matches with what is on IDRS. Click "Save." The case moves out of Error Inventory and CII returns the user to Error Inventory.

Error Establishing Control Base

  1. If CII did not establish a control on IDRS when exiting the Imaging Subsystem, the case will fall into the Error Inventory queue. These procedures provide instructions for establishing an IDRS Control Base when CII did not have correct or sufficient information to systemically establish the control base. Clerks will perform research to find the incorrect/missing information and establish an IDRS Control Base. Click on the first Case ID listed for “Error establishing Control Base” on the Error Inventory page and the Case Data will display.

  2. It is important to review the data carefully in the Case Data Section for accuracy in order to establish accurate IDRS Control Bases. Click on the Document Images icon to view the images and compare the data entered in the Case Data Section with what is on the images. If there are discrepancies, click the “Update Data” button and correct the data.

  3. Activate IDRS and click on the "TXMOD IDRS Quick Clicks button" on the CII Case Data Page. Search IDRS using the TIN, MFT and Tax Period shown in the Case Data section of the Error Page to obtain the required data in order to correct the error condition(s).

  4. It is important to compare the data fields in the CII Case Data Section with the appropriate IDRS data fields to ensure all information is the same and accurate. If the data is not the same, research for the appropriate information and make corrections to the CII Case Data so it matches the data in IDRS.

  5. Click "Update CII Data & Open New IDRS Control" CII will systemically control the case on IDRS.

  6. After establishing the IDRS Control Base, go back into the CII session, scroll down to the "Error in Case Control Checklist" section to view the error conditions that need to be corrected. Required entries are indicated with a red "*" (asterisk). Enter the information in the appropriate box on the “Error in Case Control Checklist” portion of CII.

  7. For BOD/ULC and Control Number fields, enter the missing data from IDRS into the appropriate fields in CII.

    1. The BOD is located in the BOD-CD> field on IDRS. On the CII screen, select the appropriate BOD from the drop-down menu.

    2. The CLC is located in the COLLECT-LOC> field on IDRS.

    3. The PLC is located in the PRIMARY-LOC> field on IDRS.

    4. Control Base Number is located on the left hand side of the IDRS screen.

    5. Once all missing data has been entered, check the boxes next to each error condition.

  8. If the CII case is for a future tax period (estimated tax payments being made), the account may not be established on MasterFile. In this instance, a Dummy Module will be established by CII. In order to resolve the Error Case, the BOD, CLC or PLC, and IDRS Control Number (C#) must be entered in the “Error in Case Control Checklist” section. Use the following instructions to resolve the error conditions:

    1. To find the BOD and CLC or PLC for a future tax period, research IDRS using CC INOLES, enter the information on the CII screen, and click the box marked "BOD/LOCATION CODE."

    2. If a BOD cannot be found, use the table below to select a generic BOD and PLC valid for the site, and click the box labeled "BOD/LOCATION CODE."

    3. Use the IDRS Control Number that was established for the CII case from the Dummy Module and click the box labeled "C#."

    Campus Work Type BOD PLC
    ANSC All WI 0411
    ATSC All WI 5913
    AUSC All WI 7412
    CSC All SB 2222
    FSC All WI 9916
    KCSC All WI 3914
    MSC All WI 5623
    OSC BMF SB 3327
    OSC EO TE 1141
    OSC EP TE 2241
    PSC BMF Int’l SB 9835
    PSC IMF WI 2322
    PSC IMF Int’l WI 2322

  9. If CII has established a control base on a Dummy Module or wrong account, but the ICT clerk has located the correct account, then close the incorrect action control using "CC ACTON" and changing the Category Code to "MISC."

  10. Next check the IDRS History section on IDRS to see if a STAUP (if required) was issued. Refer to IRM 3.13.6.14.6, Inputting Missing STAUP, for inputting missing STAUP if needed.

  11. If a STAUP was required and issued, enter the date the STAUP was issued in the dialog box and click "Save."

  12. Once all error conditions have been resolved, click "Save." The case moves out of the Error Inventory into workflow and the user is returned to the Error Inventory page.

  13. If the "Save" button is pressed before all errors are corrected and the boxes are checked, the user will receive an error message(s) at the top of the Error Case page listing corrective actions that must be taken to resolve the error(s).

Inputting Missing STAUP

  1. When performing IDRS research, if a case is in a status that requires a "CC STAUP" and the "STAUP" was not systemically input by CII, it will be necessary for the clerks to input the "CC STAUP." Check the SC-STS> field to determine if it is necessary to input a STAUP. If there is a balance due on the account, and the next Collection status for IMF is 20, 56, 58, or 22, or the next collection status for BMF is 21, 58, or 22, a STAUP is necessary to prevent further notices. If a STAUP is required, enter CC DOALLF and “Page Up” to get the necessary screen to input the STAUP.

  2. After entering "CC DOALLF" and “Page Up,” the DOALL screen displays.

    1. Tab down to the eighth line or through the fields until you come to STAUP.

    2. Tab over to STS-REQ-CD> enter an "*" (asterisk).

    3. Tab to the next field NUM-CYC-DLAY enter another "*" (asterisk).

    4. Press Page Up key to transmit action to IDRS.

  3. Once the command code has been submitted, the “Completed: STAUP+” screen with the number of cycles shown after NUM-CYC-DLAY will display.

  4. If an error message is received when inputting the STAUP, follow established procedures for resolving the error condition(s).

  5. Return to CII, enter the date the STAUP was input in the “Error in Case Control Checklist” section and click "Save."

Distribution Errors

  1. Many “Distribution Errors” are valid and can be easily resolved. Occasionally, distribution errors are caused by systemic/workflow issues. Such errors may be more complex and will require a system administrator to identify the problem. The system administrator may be able to initiate a systemic fix to move the cases from Error Inventory to the Unassigned Inventory. Systemic errors usually consist of a large number of cases going to Error Inventory, and will usually affect more than one campus.

  2. The most common "distribution error" is when the IDRS control base of a CII case is closed. The description found on Case Notes and Message reads: "Distribution Error: Error trying to run ACTON: Matching sequence number not found." If this message is not displayed, a similar message will be shown. This error is caused when Distribution failed due to someone closing the IDRS control base of the CII case.

  3. Click "Update data" change the IDRS Control Number to reflect the case control number now found on IDRS. Then click "Save and Return."

  4. Other distribution errors will display: Distribution Error: Error trying to run ACTON: Account or module not on TIF. If CII data reflects correct TIN/SSN and MFT and not controlled in IDRS, Click “Update data”. Scroll down and click Update CII Data & Open New IDRS Control. CII will systemically control the case on IDRS. However, if SSN/TIN/MFT/tax period on the CII Data Section is incorrect, research to see if case has been controlled on IDRS under the correct tax module, if control base is found, update the CII Data section to match account information on IDRS and click Save.

  5. Most of the other distribution errors are not as common. If the message displayed in the Case Notes states "Distribution Error: No work item returned by MQWorkflow" , this is a CII workflow problem. The ICT manager/lead may need to submit a ticket in order to resolve the issue and send the case to the Unassigned Inventory.

Error Inventory - Outside The Scope of Campus Work Type

  1. When a document is scanned incorrectly and it’s identified in Error Inventory, the ICT operator can correct the work type and reassign the case to the appropriate campus.

  2. After viewing the document image, the ICT operator will click "TXMOD" under Quick Clicks.

  3. If the case is controlled on IDRS, close the control using CC ACTON and change the category to "MISC" , it’s important to review the IDRS control base to ensure you are closing the correct control base.

  4. Return to the CII case, click "Update Data."

  5. Click the drop down arrow by "Work Type" and select the correct work type. Click the drop down arrow by "Campus" and select the appropriate campus, click "Reassign." The selection of the new work type will repopulate all of e drop downs including the MFT, Tax Period, Document Type, Category Code, Function and Program Code. The drop downs are set to predefined values that correspond to the work type. (You can change any of these fields if you know the correct entry).

    Note:

    CII has been rolled out to all sites; you may start using the update data to change the work type to any of the applicable (IMF, IMF International, BMF, BMF International, EO and EP) work types.

  6. The case will now be directed to the Error Inventory queue of the selected campus.

Resolving Errors from the Affordable Care Act (ACA) Branded Prescription Drug (BPD) Inventory Error Queue

  1. The Error Image list displays a list of BPD images which require the correction/updating of image information data fields.

  2. The next section explains the Error Case listing which displays BPD cases which have IDRS case controls/data issues.

    Fields that need to be corrected/updated
    a) EIN
    b) MFT
    c) Tax Period
    d) Name Control
    e) Document Type
    f) IRS Received Date
    g) Category Code
    h) Program Code
    j) ICT Received Date
    The instructions below are how to resolve Error Case Listings:
    a) Click the View Image button to view the scanned image.
    b) Check any error message associated with the image. The message appears between the title bar and image information section.
    c) If an IDRS control is not established, the case will go to the Case Error listing for resolution.
    d) Click the Save button to correct the error.
    e) View the Case Details page and IDRS for any missing/incorrect information.
    f) All cases must have an IDRS control associated with it.
    g) The following fields must be checked on the BPD Inventory Case Details page:
    h) EIN
    i) MFT
    j) Tax Period
    k) Name Control
    l) IDRS Number
    m) Claim Amount
    n) IDRS Receive Date
    o) Control Base

  3. Once the information is updated/corrected on the Case Details page and/or IDRS, click the Manual Transmission button.

  4. The case flows to the LB&I Unassigned Inventory.

Business Operating Division (BOD) Errors not Resolved in Validation

  1. These cases are usually due to a nonexistent TIN being input in Validation. Research IDRS to determine the correct TIN and BOD. Follow the steps below using the information from IDRS.

    1. Open Error case and click on Update Data.

    2. Update BOD- ID field and click on Save and Return.

    3. Copy Case ID (You will need it to search for the case).

    4. Check the boxes in the Error in Case Control Checklist and Click Save.

    5. The case from error and goes to distribution (The case and its IDRS control are now synced).

    6. Search CII for the case.

    7. Access case and click on Update Data.

    8. Update the TIN to the correct one and click on Save and Return.

    9. Erroneous control base closed and a control is open on the correct TIN in IDRS and CII.

Temporary Storage and Disposition of Scanned documents

  1. After all documents have completed scanning and quality control, documents need to be maintained in temporary storage. The cases need to be maintained in date and time order. Each file folder will include a Batch Cover Sheet that will provide information indicating on which scanner the documents were scanned, the Batch Name, and if the documents were numbered or unnumbered.

Retention of Documents

  1. Each site has one to three production scanners. Identify the scanners will be identified as scanner "A" , scanner "B" and scanner "C." The Batch Name on the Batch Cover Sheet is the date and time the documents were scanned. Within the batch, each case has a unique string of numbers imprinted on the surface of the documents to identify the document.

  2. Store scanned documents separately by scanner name (A, B or C), and DLN numbered documents will be stored separately from DLN unnumbered documents. This facilitates efficient retrieval of documents that need to be reimaged, and ensures that DLN numbered documents are returned to the Files function.

Disposal of Documents

  1. Unnumbered documents will be retained in the temporary storage area for a minimum of 7 business days after scanning in case any retrieval of documents for reimaging is warranted. Numbered documents may be reassembled and returned to Files as soon as scanning, validation, Quality Control has been completed. Documents are retained in temporary storage for a maximum of 14 business days during non-peak.

  2. Reassemble and return IRS DLN numbered documents to Files. Any document that has an IRS DLN imprinted on the surface will be sent back to the Files function. Prior to sending these documents to the Files function, it will be necessary to reassemble the documents. Ensure that all Form W-2, returns, envelopes, etc. are associated. Discard the ADS charge out document when you are reassembling the case. Do Not Destroy Any DLN Numbered Documents.

  3. If there is no DLN located on the document, the document will be destroyed by placing the paper in the appropriate receptacle identified for classified waste. Do Not Destroy Any DLN Numbered Documents.

Case Prints for Form 4251 Document Requests

  1. Filling of document requests (Form 4251) initiated from other areas outside of Adjustment Function will usually be conducted in the Files function. However, if Files needs assistance, ICT personnel may be required to fill these requests. This process requires ICT personnel to access CII and do a search for the CII Case ID. After locating the case on CII, ICT personnel will print the case to route to the requestor.

Providing Prints of Images for Form 4251

  1. Access AMS/CII and navigate to the Search Page.

  2. Select Case ID from the drop-drown menu for Search Type, and enter the Case ID from the Form 4251, Return Charge-Out, into the Search Value box. (The Case ID will either be typed or handwritten in the "number seven Requester and Remarks" portion of Form 4251).

  3. Select the appropriate work type, if unknown click on "Select."

  4. Once the information is entered in the appropriate boxes, press the "Enter" key or scroll down the page and click "Search."

  5. The Search Results List page will display.

    Note:

    Verify Search Type/Search Value fields if no Search Results Lists are displayed. Also, change the work type field to "Select" , if a specific work type was originally selected.

  6. Click on the underlined "Case ID number" in the Search Results List under the Case ID heading and the Case page for the case will display. Click on the "print icon" to print a copy of the CII case.

  7. Once the case is printed, scroll down to the Case Notes section and, if present, click on "Request Completed Screen."

  8. Right click on the Request Completed screen and select "Print" , when the printing is finished, close the Request completed screen and return to the case page.

  9. Click on the "icon below the Document Images" to access the images for the document.

  10. The Image viewer will open and the first page of the document will be displayed.

  11. Verify that the document in the Image Viewer is the document being requested by comparing the information on the Form 4251 to the image of the document.

  12. Click the "Print Document icon" and then Print from the drop down list.

  13. Once "Print" is selected, the Print window is activated. Make sure you check the printer name to ensure the correct printer is selected, the Print Range is set to All Pages and the Optimize for PDF/Postscript Printing box is checked. If changes are made to any of these areas, ensure you click the "Defaults" button to save your changes for subsequent print requests.

  14. Click "Print" on the Print Document box to start printing.

  15. On the Active Case page, scroll to the Attached Files and, if any are present click on the link(s).

  16. Once the attachment is open, click the "Print" icon to print all pages of the “pdf” file. If there are multiple Attached Files, open and print each one.

  17. If there are numerous Case Notes, click on the "Printable View link" to print out the Case Notes on a separate sheet.

  18. Click on "File" and select Print or click on the "Print" icon to print out the Case Notes.

  19. If the case has been linked to another case, it will be necessary to print the linked case. Click on the "Case ID" under the "Linked Cases" section and print the associated case page, document images, case notes, attached files and any request completed screens as shown above.

  20. Associate all the printed documents with the Case information print sheet on top, stamp the image with Copy Do Not Return to Files and route according to local procedures.

Distribution of Reroutes

  1. During the course of closing cases, CSRs will discover cases that need to be printed and rerouted to non-CII users. These cases will print out on a minimum of two network printers located in the ICT area. Clerks in ICT will assemble the cases and route them to the designated functions/areas.

  2. The first page of each case will print with either Form 1725, Routing Slip, or Form 12960, Case Referral. At the top of every page of each case, CII will print "CII Image" in the left corner, the CII case ID in the middle, and the Employee Number (of the CSR who routed the case) in the right corner. Example:

    Page Case ID: Employee Number
    CII Image CIIWADGK7H 000010101008
    The CSR needs to fully complete the forms with the proper routing information, which includes stop number and team number. Cases will be returned to the Accounts Management if the necessary information is not completed properly.

  3. Clerks will pull the documents from the printer, associate (staple) all related pages of the case by Case Number, and route to the function/area designated in the "To:" section of Form 1725 or Form 12960.

    1. For cases over 25 pages, a cover sheet will print every 25 pages indicating how many packets are within the case.

    2. Ensure that all pages belonging to the case are together and that they are in the proper order.

      Example:

      A ninety page document will have four cover sheets, in front of pages 1, 25, 50, and 75

    3. Using the Mail Stop List, sort each case according to the mail stop printed on the front of the cover sheet.

    4. The packages will consist of 25 pages with the exception of the last one, which will contain the remainder of the pages

    5. The cover page will identify the CII case ID and the total document page count

    6. The document page count does not include the cover pages

    7. Verify the CII number, combine all pages ensuring all pages belong to the case and are in the correct order, and staple all pages together, at the top right hand corner of each cover sheet, then stamp the document using the ICT Stamp.

  4. During the peak season, the printers will be generating numerous reroutes. It is very important to monitor the printers during the day to ensure:

    1. The paper trays are stocked, especially on the night shift.

    2. The print cartridges have not run out of ink.

    3. The printers are not turned off.

  5. Reroutes returned to ICT must be sent to Accounts Management to resolve, failure to do so affects resolving the taxpayer’s issue under the timeliness processing instructions. The ICT clerks do not make determinations on cases.

Functions and Programs for ICT

  1. The charts below are the Functions and Programs for ICT for reporting hours and volume on the Form 3081 and Unit Production Count (UPC)

    Function 720 Programs for Sorting and Clerical

    Programs Measured - Quality and Efficiency report each complete document or correspondence case handled on the Form 3081
    34310 IMF Correspondence
    34314 IDTVA
    34316 IMF Carrybacks and Carryforwards
    34317 IMF Cycle and 4251
    34318 IMF Amended Returns - fifth digit -9
    34319 TRNS
    34320 BMF Correspondence
    34326 BMF Carrybacks and Carryforwards
    34327 BMF Cycle and 4251
    34328 BMF Amended Returns - fifth digit -9
     

    Note:

    Currently Ogden-ICT is only ICT site that batches the SP-1040X documents, the batching teams in Austin and Kansas City batch the SP-1040X documents.

    Programs Measured - Quality and Efficiency report each complete document or correspondence case handled on the Form 3081
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII

    Function 550 Programs for Pre-Document Preparation

    Programs Measured - Quality and Efficiency for each complete document or correspondence case handled on the Form 3081
    34310 IMF Correspondence
    34320 BMF Correspondence
    34313 (CII Fax) Fresno Only
    34314 IMF IDTVA
    34316 IMF Carrybacks and Carryforwards
    34317 IMF Cycle and 4251
    34318 IMF Amended Returns - fifth digit -9
    34319 TRNS
    34326 BMF Carrybacks and Carryforwards
    34327 BMF Cycle and 4251
    34328 BMF Amended Returns - fifth digit -9
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII.
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII.
     

    Function 550 Programs for Post-Document Preparation

    Programs Measured - Quality and Efficiency for each numbered return on the Form 3081
    34312 IMF Sites
    34318 IMF Amended Returns - fifth digit-9
    34319 TRNS
    34322 BMF Sites
    34328 BMF Amended Returns - fifth digit-9
     

    Function 360 Programs for Scanning

    Programs Measured - Quality (only) for each scanned document on the Form 3081
    34310 IMF Sites
    34318 IMF Amended Returns - fifth digit -9
    34319 TRNS
    34320 BMF Sites
    34328 BMF Amended Returns - fifth digit -9
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII
     

    Function 470 Programs for Review Queue

    Programs Measured - Efficiency (only) for each document resolved on the Form 3081
    34312 IMF Sites
    34322 BMF Sites
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII.
     

    Function 460 Programs for Validation

    Programs Measured - Quality and Efficiency for each complete document resolved. Include validation of docs scanned by Files on the Form 3081
    34314 IMF IDTVA
    34317 IMF Cycle and 4251
    34319 TRNS
    34321 BMF Sites
    34327 BMF Cycle and 4251
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII.
     

    Function 460 Programs for Quality Control(QC)

    Programs Measured - Efficiency (only) for each document resolved on the Form 3081
    34312 IMF Sites
    34319 TRNS
    34322 BMF Sites
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII.
     

    Function 270 Programs for Error Inventory

    Programs Measured - Efficiency (only) for each error resolved in CII on the Form 3081
    34310 IMF Sites
    34320 BMF Sites
    40000 Paper filed CP 27 notices for processing via paper or CII
    40002 Paper filed CP 09 notices for processing via paper or CII
    40003 Paper filed CP 08 notices for processing via paper or CII
    44450 Paper filed Form 1040-X returns for processing via paper or CII
    44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII.
     

    Function 790 Programs for Clerical/Disposal of Documents

    Programs Report hours only not volume on the Form 3081
    34310 IMF Site- Miscellaneous/Shelving/Purging Documents
    34319 TRNS
    34320 BMF Sites - Miscellaneous/Shelving/Purging Documents
     

ICT-Reports

  1. ICT- BBTS Reports

  2. The following ICT-BBTS Reports are listed on the CDD Home Page (irsnet.gov)

  3. When reviewing the reports determine if corrective action is needed and make the changes.

    1. The ICT Batch Query Report is used to view a batch submitted in BBTS.

    2. The ICT Multi Query Report is used to view various batches in their current and previous workflow status.

    3. The OFP Aged Inventory Report must be reviewed weekly by the managers to monitor overage inventory and to ensure timeliness standards are met and ICT batches are being released in BBTS.

    4. The ICT Weekly Inventory Report must be reviewed weekly by the manager to monitor inventory volumes and to ensure ICT batches are being released in BBTS.

    5. The ICT Uncontrolled Inventory Report is used to track the weekly uncontrolled inventory.

    6. The Uncontrolled Inventory volumes totals must be input daily thru the BBTS Production Site if no uncontrolled inventory is received enter “zero” in the BMF and IMF fields.

  4. Ephesoft Reports (SAP Business Objects)

  5. The BEARS is needed to access the Ephesoft Report.

  6. The BEARS application to select is - PROD USER BOE REPORT ACCESS AMS APP (BOE ACCOUNT MANAGEMENT SERVICES (BOE AMS)

    Note:

    After the BEARS is approved follow the instructions below

    1. Click on link Business Objects link below in notes section.

    2. Click on OK for security warning.

    3. Click on Document list under Navigate (left side of screen).

    4. Click on Folders

    5. Click on Public Folders

    6. Click on AMS

    7. For productivity or review, validation and export inventories.

    8. Click on Ephesoft Clerical Productivity Reports or Ephesoft Reports.

    9. For the Standard Weekly Error Inventory Report

    10. Click on Campus Reports.

    11. After you decide what report you want to review

    12. Right click and select "History" .

    13. Click on the Report date you want.

APPENDIX A - DOCUMENT TYPES, CATEGORY CODES, IMF DOMESTIC

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for IMF documents are provided in the tables below.

  2. For Domestic IMF, Austin works their own Spanish cases, and all other sites must scan Spanish work to Fresno UA. To meet the Spanish criteria, the forms or correspondence must be written in Spanish. This process will apply across all categories, except Carrybacks, Carryforwards and Injured Spouse.

  3. If hurricane Harvey, Irma or Maria or a Presidentially declared disaster in 2016, or a 2017 California wildfire is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to: Domestic English - 0630103922 or Domestic Spanish - 0630176475. Select AUSC as the DSC for Domestic and Spanish and PSC (Philadelphia) International.

    Category Codes Exception
    SPC1 - SPC4 Faxes, ITIN, Special Processing, Identity (ID) Theft doc types, CP36D DMFE
    SSA2/SCRM (710-40052) ITIN, Special Processing, Quick Closures, ID Theft doc types

  4. NYCX category code are valid in both the Imaging Subsystem and CII. The last page of this Appendix provides the valid program/category code combinations. Category code ERRF has been added as a valid option for most of the document types with the exception of the ID Theft and ID Theft Spanish document types. Sites will provide guidance about when to use these codes.

  5. If any type of work is specialized to a site and/or team, sort this work by Doc Type/category code/ program code, write the appropriate CSR number on the Batch Cover Sheet, and enter it at batch creation.

  6. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation

  7. The valid MFTs for all IMF doc types except ID Theft document types are: 00, 29, 30, 31, 55, and 65. Identity Theft Victim Assistance document types are also valid with all these MFTs.

  8. The valid MFTs for ID theft and ID Theft Spanish document types: 00, 29, 30, and 31.

  9. There are a couple of MFTs related to Affordable Care Act (ACA) and are valid with specific document types. The MFTs are listed with the appropriate ACA document types.

  10. When cases have multiple forms attached with various category codes the Tax Reform Category Codes are always the first priority. For example; a case attached with the following Form(s) 5405, FTHB, Form 8994, and Tax Reform. The case will be scanned using the Tax Reform Category codes .

DOC TYPE: Correspondence
PROGRAM CODE: 710-40000

Sorting Requirements/Case Priority Category Code Description
Correspondence TPRQ All cases identified by the CSR screeners. Includes:
  • Written communications from a taxpayer or representative

  • Written communications in response to IRS requests for information or responses to letters initiated by CSRs

  • Form 843 -(with no request for interest abatement) identified by the CSR screening process

  • When the same taxpayer submits Form 843 for separate tax years, separate the years to create a new case.


Do not include:
  • Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type “Forms 1040-X”. (The only exceptions are Form 8379 attached to Form 1040-X and Carrybacks-RINT.)

  • Form 8379. Batch Form 8379 under Doc Type "Injured Spouse Claims" .

  • Taxpayer responses to letters initiated by CSR’s and attached Form 1040-X, Form 1045 or Form 8379.

  • Internal (IRS) Adjustments Requests (e.g., Form 3465) that are not CSR Specific. These documents should be batched as Internal Transcripts (and Certain CP Notices).

  • Original Tax returns

  • Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks, or Injured Spouse Claims.

  • Fraudulent Returns

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating.

Correspondence F843 Form 843 requesting abatement of interest - identified by the CSR screening process.
 

DOC TYPE: I Generic
PROGRAM CODE: 710-40005

Sorting Requirements/Case Priority Category Code Description
IMF Generic TPRQ Only use when the ICT clerks are unable to determine the doc type on IMF correspondence.
 

DOC TYPE: Correspondence
PROGRAM CODE: 710-40005

Sorting Requirements/Case Priority Category Code Description
Correspondence related to First Time Homebuyer Credit
Case Priority 2
FTHC Correspondence with Form 5405 attached or correspondence that mentions the First Time Homebuyer Credit.
 

DOC TYPE: Correspondence
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
Correspondence VRET All Form 1040-X claims with Letters 6060-A or
6060-D attached or claims notated with the following:
  1. Combat-Injured Veterans Tax Fairness Act of 2016

  2. Veteran Disability Severance

  3. St. Clair Claim

  4. Combat Injured Veteran

Scan to IDRS 1185402670
 

DOC TYPE: Correspondence
PROGRAM CODE: 710-40070

Sorting Requirements/Case Priority Category Code Description
Correspondence related to HCTC HCTC 1) The 2014 Form 1040-X with "HCTC" written across the top margin will always be scanned as HCTC.
2) If you find a 2014 Form 1040-X with the Form 8885 attached, scan as HCTC.
3) The notation HCTC does not have to be written if the form is found.
4) The Form 8885 may be a 2013 with the 13 crossed-out and a ‘14’ written in its place. Scan to Andover Unassigned (UA) 0830141335.
 

DOC TYPE: Correspondence
PROGRAM CODE: 710-82385

Sorting Requirements/Case Priority Category Code Description
Correspondence related to KITA KITA All cases identified as KITA
Scan to IDRS 0933578782
 

DOC TYPE: Return Preparer Misconduct
PROGRAM CODE: 710-85440

Sorting Requirements/Case Priority Category Code Description
Return Preparer Misconduct RPMC Form 14157-A with correspondence along with other forms (for example, Form 14157, Form 1040 series, or Form 1040-X is received in ICT)

Caution:

Do not detach Form 14157-A from any forms or correspondence included.

  1. Scan the entire package to DSC: Andover (ANSC) Unassigned (UA)

  2. Loose Form 14157 alone, follow existing procedures.

Letter 5955C and Letter 5956C RPMC Responses to Letter 5955C and Letter 5956C– IDRS group numbers beginning with -11788.

Note:

If the IDRS number begins anything other than 11788 refer to Exhibit 3.13.6-13, for information regarding DOC TYPE: COMP RPM-IDII

 

DOC TYPE: Corr - Loose Forms
PROGRAM CODE: 710-40008

Sorting Requirements/Case Priority Category Code Description
Form 2439 LSFM If Form 2439 is not marked as nominee:
  • Copy B - Shareholder is an SSN – scan to IMF (shareholder’s TIN) – MFT 30, category code LSFM

Loose Forms LSFM
  • Section 83b and 83i Elections

  • Form 8606, Nondeductible IRAs

  • Forward other loose forms to the CSR screening process for sorting

  • If correspondence is included with a form, forward to CSR screening process, unless you can classify the document elsewhere

  • Form 8839, Qualified Adoption Expense


CSR screening process may identify other documents as Corr-Loose Forms. Examples include: W2’s, Loose Certificates (for example: death certificates, birth certificates) Letter 12C replies, Form 8606, Schedule 8812 and Form 5329.
 

Note:

Scan Form 5329 to MFT 30 and the tax period stated on Form.

DOC TYPE: Loose Forms
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
(KCSP-ICT only)
Undeliverable Letter 6060A and 6060B with no Forwarding address
VRET Letter 6060A and 6060D sent by Department of Defense – Combat Injured Veteran Fairness Act of 2016.
No good address available to resend, scanning case veterans call and need letter.
Letter is not IDRS generated so we can’t issue a new one.
Scan to IDRS 1185402670
 

DOC TYPE: Loose Forms
PROGRAM CODE: 710-91010

Sorting Requirements/Case Priority Category Code Description
Form 8082 TPRQ Form 8082, Notice of Inconsistent Treatment and Administrative Adjustment Request (AAR)
Form 8978 TPRQ Form 8978, Partner’s Additional Reporting Year Tax
Schedule A - Form 8978 TPRQ Partner’s Additional Reporting Year Tax (Schedule of Adjustments)
 

AdvCTC-Correspondence
PROGRAM CODE: 710-40006

Sorting Requirements/Case Priority Category Code/ MFT Description
Advance Child Tax Credit SPC9
MFT’s 00 30 31
Letter 6416
Letter 6417
Letter 6418
Advance Child Tax Credit
 

DOC TYPE: 4442
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code Description
Form 4442
Case Priority 1
TWRO Program Code: 700-60200
Form 4442, Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442.
Case Priority 2 HCTC Program Code: 710-40070
  • Related to HCTC - 1040-X issues.

  • Scan to Andover UA 0848900000.

 

DOC TYPE: Operations Assistance Request (OAR)
PROGRAM CODE: 710-40000

Sorting Requirements/Case Priority Category Code Description
Operations Assistance Request
If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO Form 12412Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed.
  • All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  • After scanning, all original hard copy not faxed OARs must be given to the workleader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Operations Assistance Request
If not marked "expedite"
Case Priority 2
ATAO Same as above
 

DOC TYPE: Quick Closure
PROGRAM CODE: 710-40001

Sorting Requirements/Case Priority Category Code Description
Quick Closures
Case Priority 2
PHZ1 Includes:
  • Address changes with no other issues

  • Forms or transcripts requests

  • Payment or notice stubs with phone numbers only

  • CP 12 series of math error notices

  • CSR screening process may identify other types of documents.

 

DOC TYPE: Various (SP-1040X Inventory)
PROGRAM CODE: Various

Sorting Requirements/Case Priority Program Code Category Code Description
Unnumbered Form 1040-X 710-44490 MEFP Scan to IDRS 0938000000
Form 1040-X (including Form 8606) 710-44450 MEFS Scan to IDRS 0938000000
Form 1040X-W7 710-44452 MEFS Scan to IDRS 0938000000
CP 08 710-40003 MEFS Scan to IDRS 0938000000
CP 09 710-40002 MEFS Scan to IDRS 0938000000
CP 27 710-40000 MEFS Scan to IDRS 0938000000
 

Note:

Batch volume (25 cases max)

DOC TYPE: 1040-X
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
Form 1040-X
Case Priority 1
XIVO All cases identified as “ICT- IVO” Scan to IDRS 0634086689
 

DOC TYPE: 1040-X
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
Form 1040-X SPCO The Form 1040-X’s will be marked “Microcaptive.”
Scan to IDRS 0543060816
Form 1040-X
Case Priority 2
SPC1 Adoption Claims filed on Form 1040-X Pre-identified by Submission Processing or by ICT.
  1. Adoption Claims

    • DSC: Andover


Scan to IDRS 0830141335
Form 1040-X SPC2 The Form 1040-Xs will be marked Letter 6173, Letter 6174, or Letter 6174A
Scan to IDRS 0543025331
1040-X Erroneous Zero Returns-Transcription Error
Case Priority 1
SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT from the 1040-X teams, using their own batch sheet.
Scan to IDRS 1030374428
 

DOC TYPE: 1040-X Spanish
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code Description
Form 843 F843 Program Code: 710-40007
  • Form 843 requesting abatement of interest - identified by the CSR screening process

Form 1040-X SPC2 Program Code: 710-40051
The Form 1040-X’s will be marked Letter 6173, Letter 6174, or Letter 6174A
Scan to IDRS 0543025331
Form 1040-X (One Sort) VRET Program Code: 710-40051
All cases identified as Veteran Disability Claims, or
  1. Military Retirement Pay not Taxable

  2. Veterans Disability Pay not Taxable

  3. 26 CFR

  4. Veterans Benefits

  5. Disability percentage (%)

Scan to IDRS 1185402670
Form 1040-X (One Sort) XRET Program Code: 710-40051
Unnumbered Form 1040-X are batched into this Doc Type even if the form comes in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Balance Due Notice).
  • The only exceptions are Form 8379 (Injured Spouse) attached to Form 1040-X and Carrybacks-RINT.

  • Form 1040-X with Form 14039 attached.

  • If same taxpayer submits multiple Form 1040-Xs’s at the same time for the same taxpayer, separate each one to create a new case.

  • It’s important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X; do not separate the form from the Form 1040-X. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with the 199912 case).

    2. Separate the other cases (multiple years) to create new cases.

    3. Insert a Separator Sheet between each new case.

Exonerated Prisoner Claims XRET Program Code: 710-40051
  • Exonerated Prisoner Claims notated as “EXPR”

  • All cases identified as Exonerated Prisoner
    Scan to IDRS 0933578782

First Time Homebuyer Credit Claims on Form 1040-X - Case Priority 2 FTHB Program Code: 710-40051
  • Any Form 1040-X with Form 5405, First-Time Homebuyer Credit, attached or Form 1040-X with HUD-1 Form, Settlement Statement.

1040-X Erroneous Zero Returns-Transcription Error
Case Priority 1
SPC5 Program Code: 710-40051
1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT from the 1040-X teams, using their own batch sheet.
Scan to IDRS 1030404550
Related to HCTC CATA issues HCTX Program Code: 710- 40071
  • Related to HCTC CATA issues.
    Scan to Andover UA 0848900000.

Amended returns related to Separate to Joint issues SPJT Program Code: 710-40056
  • Amended returns related to Separate to Joint issues

KITA KITA Program Code: 710-82385

Scan to IDRS 0933578782
 

DOC TYPE: 1040-X
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
Form 1040-X (One Sort) XRET
  • Unnumbered Form 1040-X (including Spanish) are batched into this Doc Type even if the form comes in with correspondence, a taxpayer response to a CSR initiated letter or any Notice (for example: Bal Due Notice).

    Exception:

    Form 8379 (Injured Spouse) attached to Form 1040-X and Carrybacks-RINT. Form 1040-X with Form 14039 attached.

  • If same taxpayer submits multiple 1040-X Forms at the same time for the same taxpayer, separate each one to create a new case. It’s important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X; do not separate the form from the Form 1040-X.

  • If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (for example: 201112-201312, leave correspondence and envelope with the 199912 case).

    2. Separate the other cases (multiple years) to create new cases.

    3. Insert a Separator Sheet between each new case.

Form 1040-X (One Sort) XRET
  • Exonerated Prisoner Claims notated as "EXPR"

  • All cases identified as Exonerated Prisoner
    Scan to IDRS 0933578782

Form 1040-X (One Sort) VRET All cases identified as Veteran Disability Claims or
  1. Military Retirement Pay not Taxable

  2. Veterans Disability Pay not Taxable

  3. 26 CFR

  4. Veterans Benefits

  5. Disability percentage (%)

Scan to IDRS 1185402670
Form 1040-X (One Sort) XRET All cases identified as Sinai Peninsula Claims
Scan to IDRS 0830141335

Note:

Special handling of 1040 returns received from Code & Edit as Amended Returns:

 

DOC TYPE: 1040-X
PROGRAM CODE: 710- 40051

Sorting Requirements/Case Priority Category Code Description
First Time Homebuyer Credit Claims on Form 1040-X - Alert: Statute Year Returns
Case Priority 2
FTHB
  • Any Form 1040-X with Form 5405, First-Time Homebuyer Credit, attached or Form 1040-X with HUD-1 Form, Settlement Statement.

  • Form 1040-X meeting the criteria below will be scanned directly to CSR 1030302151. Enter the CSR number at batch creation/validation.

  • All Form 1040-X cases can be identified using the following criteria:

    1. Affordable Health Care Act 2010

    2. Affordable Care Act

    3. Student Loan Forgiveness

    4. Income Exclusion for Loan Forgiveness for Health Professionals

    5. Excluded student loan amount under 2010 Health Care Act

  • Individuals filing Form 1040-X will write Excluded student loan amount under 2010 Health Care Act in the Explanation of Changes box. The claims may also refer to the criteria above.

 

DOC TYPE: 1040-X
PROGRAM CODE: 710-40056

Sorting Requirements/Case Priority Category Code Description
Amended returns related to Separate to Joint issue SPJT Amended returns related to Separate to Joint issue
 

DOC TYPE: 1040-X
PROGRAM CODE: 710-40051

Sorting Requirements/Case Priority Category Code Description
Correspondence
All Form 1040-X
VRET All Form 1040-X claims with Letters 6060-A or 6060-D attached or claims notated with the following:
  1. Combat-Injured Veterans Tax Fairness Act of 2016

  2. Veteran Disability Severance

  3. St. Clair Claim

  4. Combat Injured Veteran

.
Scan to IDRS 1185402670
 

DOC TYPE: 1040-X
PROGRAM CODE: 710-40071

Sorting Requirements/Case Priority Category Code Description
HCTC HCTX
  • The 2014 Form 1040-X with "HCTC" written across the top margin will always be scanned as HCTC.

  • If you find a 2014 Form 1040-X with a Form 8885 attached, scan as HCTC. The notation HCTC does not have to be written if the form is found.

  • The Form 8885 may be a 2013 with the 13 crossed-out and a ‘14’ written in its place.
    Scan to Andover UA 0848900000

Note:

If you receive returns related to HCTC prior to 2013.
Scan to Andover UA 0848900000 using HCTX

 

DOC TYPE: 1040-X
PROGRAM CODE: 710-82385

Sorting Requirements/Case Priority Category Code Description
Form 1040-X (One Sort) KITA/KIA
  • All cases identified as KITA.
    Scan to IDRS 0933578782

  • Also the following claims can be identified by several different notations such as;

    1. 911 Rescue

    2. Amended pursuant to IRC 104(a) Pub 3920, Terrorist Act

    3. Terrorist Attacks World Trade Center or

    4. Tax Forgiveness Victims of Terrorist Act

  • These claims can be for older tax years, please do not refer these claims to Statute.
    Scan to IDRS 0933578782

 
  1. To accept a 1040 family return from Code and Edit as a 1040-X it must contain BOTH a Code & Edit stamp AND one of the following written notations: COPY, CORRECTED, DUPLICATE, AMENDED, REVISED, SUBSTITUTE, SUPERSEDES, TENTATIVE or TC150 or TC150 posted.

  2. Returns coming from Rejects with the DLN or Void notated must be scanned in as 1040-X.

  3. It is not necessary to write "TC150" or "TC 150 " Posted on the return if it has BOTH a Code & Edit stamp and written notation.

  4. Areas other than Code & Edit may also write "TC 150" or" TC 150" posted. There may or may not be a stamp. These must also be accepted as Amended Returns.

  5. If a return is stamped with a red "W-7" , this only indicates it was received with a "W-7" application. It is not an indicator for an Amended return.

  6. The following 1040 returns must be given to the ICT manager or work leader to provide feedback to the originator (keep the routing slip or tag with the return):

    1. No written notations or someone has written type.

    2. The written notation is circled out or

    3. No Code & Edit Stamp or 1040-X stamp.

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating.

DOC TYPE: Injured Spouse Claim
PROGRAM CODE: 710–97140

Sorting Requirements/
Case Priority
Category Code Description
CP36D charge out with DLN numbered documents
Case Priority 3
DMFC Requires a separate sort due to DLN numbered documents attached. Place CP36D charge out on top of the numbered documents.
CP36D charge out without DLN Numbered documents
Case Priority 3
DMFC Requires a separate sort when CP36D charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
Form 8379
Case Priority 3
Injured Spouse with Form 5405 attached
Case Priority 2
DMFC
  1. Ensure the Form 8379 is the first page of the case. Includes Form 1040-X with Form 8379 attached.

  2. If multiple 8379 forms are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case.

  3. For example, copies of Form 1040 attached to a Form 8379, must not be batched separately from the Form 8379. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 8379 for multiple years):

    • Leave the correspondence and envelope with the first case (put Form 8379 on top).

    • Separate the other cases to create new cases.

    • Insert a Separator Sheet between each new case.

 

DOC TYPE: CP36D - DMFE
PROGRAM CODE: 710–97144

Sorting Requirements/Case Priority Category Code Description
CP36D Return filed electronically
Case Priority 3
DMFE CP36D return filed electronically will not generate a charge out.
 

DOC TYPE: Duplicate Filing
PROGRAM CODE: 710–40050

Sorting Requirements/Case Priority Category Code Description
CP29 charge out with DLN numbered documents CP29 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP29 charge out on top of the numbered document.
CP29 charge out without DLN numbered documents CP29 Requires a separate sort when CP29 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
CP35 charge out, No charge out for - CP36 and CP36 S/B DUPF Requires a separate sort due to DLN numbered documents attached, different Category Code, and document attached to CP charge out. Place CP charge out on top of the numbered document.
CP35 charge out DUPF Requires a separate sort when the CP charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
CP93 charge out with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP93 charge out on top of the numbered document.
CP93 charge out without DLN numbered documents DAUD Requires a separate sort when CP93 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
As identified by the CSR ICT screener; primarily for CSR use. MXSP MXEN Program Code 40054 – as identified by the CSR ICT screener; primarily for CSR use.
 

DOC TYPE: CP36F
PROGRAM CODE: 710–40058

Sorting Requirements/Case Priority Category Code Description
CP36F/CP36G with DLN numbered documents C36F Requires a separate sort due to DLN numbered documents attached and different Category Code/Program Code. Place CP charge out on top of the numbered document.
CP36F /CP36G without DLN numbered documents C36F Requires a separate sort when these charge outs come from Files without DLN numbered documents attached.
 

This IMF International doc type is included in Appendix A since IMF SP sites are responsible for scanning documents.

DOC TYPE: IMF International Special Processing ★
PROGRAM CODE: 710–85374

Sorting Requirements/Case Priority Category Code Description
CP36P IMF International with DLN numbered documents
(Identified by literal International)
CHRGOUT 36P
I36P Requires a separate sort due to different work type – IMF International, DLN numbered documents attached and different Category Code/Program Code. Place CP notice charge out on top of the numbered document. Scan documents directly to Philadelphia. Select "PSC " from the drop down menu when scanning. Follow the steps below when scanning:
  1. Batch Class – II_Special Processing

  2. Category Code – I36P

  3. Program Code – 85374

  4. Case Priority - 1

  5. MFT 30

  6. Designated Service Center "PSC"

CP36P (IMF International) without DLN numbered documents
(Identified by literal International)
I36P Requires a separate sort when these charge outs come from Files without DLN numbered documents attached.
  • Follow same steps shown above – 1 through 5

 

★This IMF International doc type is included since IMF sites may receive electronic notice charge outs identified as International. If received, sites will be responsible for scanning them.

DOC TYPE: Internal Transcripts (Includes: Certain CP Notices and Internal IRS Requests)
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code Description
Economic Impact Payment (EIP) or Stimulus Payment IRRQ Program Code: 710- 40000
Economic Impact Payment (EIP) or Stimulus Payment
Scrambled SSN Cases IRRQ Scrambled SSN Cases
Internal Adjustment Requests. IRRQ Documents to be associated with open CII case, miscellaneous documents
IRAFASSESS (CP320), Credit (CP346) IRRQ
MFT: 29
IRAFASSESS (CP320), Credit (CP346)
CP41 OTHE CP41 charge out with DLN numbered documents
CP08,
CP09,
CP27,
CP54 B/G
CP85
CP87
replies
TPRQ Includes:
  • CP08, Additional Child Tax Credit

  • CP09, Earned Income Credit

  • CP27, EIC Potential for T/P Without Qualifying Children

  • CP85, Exam EIC "Soft" Notice

  • CP87, Exam Dupe TIN Notice The CSR screener may identify other types of cases.

The CSR screener may identify other types of cases.
DIAGQ IRRQ Requires a separate sort based on portrait orientation of document.
Only doc prep the page containing the Tax Period as shown below. Destroy the duplicate copy of the notice.
CSR screeners MXEN Program Code: 710- 40054
Work identified by CSR screeners.
Internal Transcript REFA Program Code 710-40310
ACA Related use, MFT 65- Mirrored Module Transcript
 

DOC TYPE: Spanish
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code Description
Spanish Correspondence SPAC Program Code: 710-40007
Correspondence written in Spanish
Spanish Correspondence HCTC Program Code: 710-40077
Scan to Andover UA 0848900000
 

DOC TYPE: Faxes
PROGRAM CODE: 710-40080

Sorting Requirements/Case Priority Category Code Description
IMF Faxes PPRQ Unsolicited faxes from Tax Practitioners
 

DOC TYPE: CSR Specific (CUSTOMER SERVICE REPRESENTATIVE)
PROGRAM CODE: 710-40000

Sorting Requirements/Case Priority Category Code Description
CP98
CP98A
Form 4251 with DLN Numbered document
IRRQ
  • Requires a separate sort due to DLN numbered documents attached. Place CP 98/CP98A.

  • Form 4251 on top of the numbered document.

CP98
CP98A
Form 4251 without DLN Numbered document
IRRQ
  • Requires a separate when CP98/CP 98A/Form 4251 comes from Files without a DLN numbered documents attached.

  • Place CP98/CP 98A/Form 4251 on top of the numbered document.

  • If a duplicate copy is attached, only doc prep the once with the Files annotation on it.

  • Destroy the second copy.

DIAGQ, Multiple Listings IRRQ
  • Requires a separate sort because these documents will not have DLN numbered documents attached.

  • Multiple Listings include:Utility 50, 766 Reject, Code & Edit Unpostables.

  • Multiple Listings will come from Management with the IRS Received Date identified.

Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number.
Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ
  • Requires a separate sort because these documents will not have DLN numbered documents attached. Includes responses to Tech Assist requests. Does not include replies to CSR correspondence.

  • Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

 

DOC TYPE: ACA-1040-X
PROGRAM CODE: 710-40320

Sorting Requirements/Case Priority Category Code Description
Form 1040-X ACAX All other ACA provisions Scan to Fresno
 

DOC TYPE: ACA5-Loose Forms
PROGRAM CODE: 710-40313

Sorting Requirements/Case Priority Category Code Description
ACA5-Loose Forms ACA5 All ACA loose forms
 

DOC TYPE: ACA-Correspondence
PROGRAM CODE: 710-40310

Sorting Requirements/Case Priority Category Code Description
Correspondence ACA7 All ACA provisions
 

DOC TYPE: ACA-Spanish
PROGRAM CODE: 710-40317

Sorting Requirements/Case Priority Category Code Description
Correspondence ACAC Correspondence written in Spanish related to ACA. For example, letter with Form 8962 and/or Form 8965 attached.
 

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned, or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by the CII. The CSR must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII).

  • This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, "CII Scan Request" it will print below the DLN on Form 4251.

  • Additionally, document request code "X" (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code "X" is used, CII Print Request will print below the DLN on Form 4251.

  • Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows “CII Scan Request” (under the DLN). If the form does not state “CII Scan Request,” route the document as paper.

IMF Valid Document Type Program Code Combinations Category Code
Correspondence 40000 TETR
NOMERGE 40053 NYCX or TETR
Internal Transcripts 40000 TETR
CSR Specific 40000 TETR
OARS 40000 TETR
CP86 40000 TETR
Quick Closure 40001 TETR
Duplicate Filing 40050 NYCX or TETR
Form 1040-X 40050 NYCX or TETR
Carryback 40063 NYCX or TETR
Carryback 40064 NYCX or TETR
Injured Spouse Claim 97140 NYCX or TETR
Spanish 40007 TETR

APPENDIX B - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES IMF INTERNATIONAL(II) - PHILADELPHIA

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for IMF International are provided in the tables below.

  2. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to IDRS Number 0531500000.

  3. Category code SPC 1 – 4 is a valid option for all document types except Special Processing. Program Codes, 85370, 85371, and 85372, are used to support the Economic Stimulus Rebate. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes.

  4. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation.

  5. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation.

  6. Follow appropriate IRM guidelines when scanning envelopes.

  7. The following MFTs are valid with all document types: 00, 29, 30, 31, and 55:

DOC TYPE: II Generic
PROGRAM CODE: 710-33040

Sorting Requirements/Case Priority Category Code Description
IMF International Generic TPRQ Only use when the ICT clerks are unable to determine the Doc Type on IMF International correspondence
 

DOC TYPE: II ACA-Corr
PROGRAM CODE: 710- 33010

Sorting Requirements/Case Priority Category Code Description
ACA-Corr IPTC Includes Non-Spanish correspondence regarding ACA. For example, letter with Form 8962 and/or Form 8965 attached.
 

DOC TYPE: II ACA 1040-X
PROGRAM CODE: 710- 33020

Sorting Requirements/Case Priority Category Code Description
ACA 1040-X IPTX Form 1040-X with ACA criteria. For example, Form 1040-X with Form 8962 and/or Form 8965 attached.
 

DOC TYPE: II Correspondence
PROGRAM CODE: 710-33040

Sorting Requirements/Case Priority Category Code Description
IMF - INT Correspondence Form 1040
MFT: 30
ITRQ Includes all non-Spanish written communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below Types listed below (e.g., Form 5329, Form 1310, Form 2210)
If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:
  • Form 843 (Claim for Refund and Request for Abatement)

  • Form 8862 (Information to Claim Earned Income Credit After Disallowance).

Do not include:
  • Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type Form 1040-X. (The only exceptions are Form 8379 attached to Form 1040-X and Carrybacks-RINT.)

  • Form 8379. Batch Form 8379 under Doc Type" Injured Spouse Claims"

  • Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents should be batched under Internal Transcripts (and Certain CP Notices)

  • Tax Returns

Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks or loose Form 8379.

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating.

International Payment Tracer IPYT International Payment Tracer. Requires a separate sort due to different category code.
Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
Form 843 IIRQ Form 843. Requires a separate sort due to different category code.
Letter 5532C and Letter 5533C IMFINTL Letter 5532C and Letter 5533C scan to International Philadelphia.
 

DOC TYPE: II Operations Assistance Request (OAR)
PROGRAM CODE: 710-33040

Sorting Requirements/Case Priority Category Code Description
IMF-INT OAR (One sort)
If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
  • Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

IMF-INT OAR (One sort)
If not marked "expedite"
Case Priority 2
ATAO Same as above
 

DOC TYPE: II Correspondence Spanish
PROGRAM CODE: 710-33041

Sorting Requirements/Case Priority Category Code Description
IMF-INT
Correspondence Spanish
IOTH Includes all written Spanish communications from a taxpayer or representative.
Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below Types listed below (e.g., Form 5329, Form 1310, Form 2210)
If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:
  • Form 843 (Claim for Refund and Request for Abatement)

  • Form 8862 (Information to Claim Earned Income Credit After Disallowance).


Do not include:
  • Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type "Form 1040-X" . (The only exceptions are Form 8379 attached to Form 1040-X and Form Carrybacks-RINT.)

  • Form 8379. Batch under Doc Type "Injured Spouse Claims" .

  • Internal (IRS) Adjustments Requests (for example: Form 3465) and undeliverables. These documents must be batched as Internal Transcripts (and Certain CP Notices).

  • Tax Returns


Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks, or loose Form 8379.
Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: II Duplicate Filing
PROGRAM CODE: 710-33080

Sorting Requirements/Case Priority Category Code Description
CP29 charge out with DLN numbered documents IN29 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 29 charge out on top of the numbered document.
CP29 charge out without DLN numbered documents IN29
  • Requires a separate sort when CP 29 charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP 36 charge out with DLN numbered documents IDPF CP notice does not generate a charge out for scanning.
CP 36 charge out without DLN numbered documents IDPF CP notice does not generate a charge out for scanning.
CP 93 charge out with DLN numbered documents IDPA Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 93 charge out on top of the numbered document.
CP 93 charge out without DLN numbered documents IDPA
  • Requires a separate sort when CP 93 charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: II Duplicate Filing Spanish
PROGRAM CODE: 710-33083

Sorting Requirements/Case Priority Category Code Description
CP 29
CP 93 charge out with DLN numbered documents
ITLR Requires a separate sort due to DLN numbered documents attached. Place CP notice charge out on top of the numbered document.
CP 29
CP 93 charge out without DLN numbered documents
ITLR
  • Requires a separate sort when the charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: II Duplicate Filing
PROGRAM CODE: 710-33088

Sorting Requirements/Case Priority Category Code Description
CP36 F
CP36 G IMF International with DLN numbered documents (Identified by literal International)
I36F
  1. Requires a separate sort due to DLN numbered document attached and different Category Code/ Program Code. Place CP notice charge out on top of the numbered documents.

  2. Scan documents directly to Philadelphia, select PSC from the drop down menu when scanning. Follow the steps below when scanning:

    1. Batch Class – II_Duplicate_Filing - IDPF

    2. Category Code – I36F

    3. Program Code – 33088

    4. MFT 30

    5. Designated Service Center – "PSC"

CP36 F/CP36 G (IMF International) without DLN numbered documents I36F
  1. Requires a separate sort when these charge outs come from Files without DLN numbered documents attached.

  2. Follow same steps shown above – 1 through 5

 

DOC TYPE: II Special Processing
PROGRAM CODE: 710-85374

Sorting Requirements/Case Priority Category Code Description
CP 36P IMF International with DLN numbered documents
(Identified by literal International) CHRGOUT 36P
I36P
  1. Requires a separate sort due to DLN numbered document attached.

  2. Place CP notice charge out on top of the numbered document. Scan documents directly to Philadelphia select “PSC” from the drop down menu when scanning. Follow the steps below when scanning:

    1. Batch Class – II_Special Processing

    2. Category Code – I36P

    3. Program Code – 85374

    4. Case Priority - 1

    5. MFT 30

    6. Designated Service Center – "PSC"

CP 36P (IMF International) without DLN numbered documents I36P
  1. Requires a separate sort when these charge outs come from Files without DLN numbered documents attached.

  2. Follow same steps shown above – 1 through 5

 

DOC TYPE: II 1040-X
PROGRAM CODE: 710-33080

Sorting Requirements/Case Priority Category Code Description
Form 1040-X SPCO The Form 1040-X will be marked “Microcaptive.”
Scan to IDRS 0534180125
Form 1040-X SPC2 The Form 1040-X will be marked Letter 6173, Letter 6174, or Letter 6174A
Scan to IDRS 0534026194
1040-X Erroneous Zero Returns-Transcription Error
Case Priority 1
SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT attached to an International Routing Slip
Scan to IDRS 0538490674
 

DOC TYPE: II 1040-X
PROGRAM CODE: 710-33080

Sorting Requirements/Case Priority Category Code Description
1040-X French Social Taxes IXRT French Social Taxes” or “French CSG/CRDS Taxes” Should be written across the top of the 1040-X
Scan to IDRS 0530090673
IMF- INT 1040-X
Alert: Statute Years Only Returns

Case Priority 2
IXRT
  • Unnumbered Form 1040-X – International are batched into this Doc Type even if the form is attached to correspondence, taxpayer response to a CSR initiated letter or any notice (e.g., Bal Due Notice).

  • Place the correspondence behind the Form 1040-X.

    Exception:

    If Form 1040-X is a carryback, scan as Carryback-RINT.

  • Form 14039 with Form 1040-X attached and meets IMF International criteria. Enter case priority 2

  • If multiple Form 1040-X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X, do not separate form from Form 1040-X.

  • If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (for example: 201212-2001312, leave correspondence and envelope with 2001212 case).

    2. Separate the other cases (multiple years) to create new cases.

    3. Insert a Separator Sheet between each new case.

 

DOC TYPE: II 1040-X Spanish
PROGRAM CODE: 710-33083

Sorting Requirements/Case Priority Category Code Description
Form 1040-X SPC2 The Form 1040-X will be marked Letter 6173, Letter 6174, or Letter 6174A
Scan to IDRS 0534026194
1040-X Erroneous Zero Returns-Transcription Error
Case Priority 1
SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT attached to a International Routing Slip
Scan to IDRS 0538490674
IMF-INT
Form 1040-X Spanish
Alert: Statute Only Years Returns
Case Priority 2
ITLR
  • Unnumbered Form 1040-X – Spanish are batched into this Doc Type even if the form is attached to correspondence, a taxpayer response to a CSR initiated letter or any type of notice (for example: Bal Due Notice).

  • When applicable, write the CSR number on the top of each Form 1040-X. Place correspondence behind the Form 1040-X.

    Exception:

    If Form 1040-X is a carryback, scan as Carryback-RINT.

  • Form 14039 attached and if it includes Spanish Correspondence or Spanish form and meets IMF International criteria. Enter case priority 2.

  • If multiple Form 1040-X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X, do not separate form from the Form 1040-X.

  • If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with 199912 case).

    2. Separate the other cases (multiple years) to create new cases.

    3. Insert a Separator Sheet between each new case.

 

DOC TYPE: Internal Request
PROGRAM CODE: 710-33030

Sorting Requirements/Case Priority Category Code Description
International 94X-X cases (Amended Returns) IIRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9.
Scan to 0444206042
 

DOC TYPE: II Internal Requests
PROGRAM CODE: 710-33040

Sorting Requirements/Case Priority Category Code Description
CP 98
CP 98A
Form 4251with DLN numbered documents
Miscellaneous Transcripts/documents with DLN numbered documents
(Form 4251 see note below)
IRRQ
  • CP98/CP 98A/Form 4251/ with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place CP98/CP98A/ Form 4251 on top of the numbered document. Requires a separate sort due to DLN numbered documents attached. Includes:

  • Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.

CP98/CP98A/ Form 4251/Misc Transcripts or documents without DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IRRQ
  • Requires a separate sort when CP 98 /CP98A/ Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents, cases from ERs, Code & Edit and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document. Technical Assistance

  • Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Form 14039 alone or correspondence written in English, and meets IMF International criteria. Use Priority Code 2.

  • Also treat as English when taxpayer indicates he wants to be contacted in Spanish but does not include explanation in Spanish or correspondence in Spanish.

Form 4227 IRRQ Reverse TC 971 AC 150 and issue letter 86c to taxpayer.
Scan to IDRS 0534037958
Form 4227 IRRQ No statement attached, Scan to Philadelphia
CP 41 charge out with DLN numbered documents OTHE Requires a separate sort due to DLN numbered documents attached and different category code.
CP 41 charge out without DLN numbered documents. OTHE Required when CP 41 comes from files without DLN numbered documents attached.
Unpostables cases with DLN numbered documents. NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached.

Example:

Form 4251, Forms 3465, GUF 55-47, and GUF Transcripts.

Unpostables cases without DLN numbered documents. NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document.

Example:

Form 4251, Forms 3465, GUF 55-47, GUF Transcripts

Unpostable cases INUP Requires a separate sort due to different category code.
Form 8833 and Form 8843 IIRQ Requires a separate sort due to different category code.
ACA related use 710-33010, MFT 00, 30, 31, and, 35 IRRQ ACA related use 710-33010, MFT 00, 30, 31, and, 35
 

DOC TYPE: II Internal Requests Spanish
PROGRAM CODE: 710-33041

Sorting Requirements/Case Priority Category Code Description
  • CP98/ CP98A,

  • Form 4251 with DLN numbered documents

  • Miscellaneous Transcripts/documents with DLN numbered documents

  • (Form 4251 see the note below at the end of this exhibit)

IRRQ
  • Requires a separate sort when CP98 /CP98A/ Form 4251/ comes from Files with DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

  • Requires a separate sort due to DLN numbered documents attached. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.

CP98
CP98A
Form 4251/Misc Transcripts or documents without DLN numbered documents
IRRQ
  • Requires a separate sort when CP98 /CP98A/ Form 4251/ comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document.

  • Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

  • Form 14039 with explanation in Spanish or correspondence written in Spanish, and meets IMF International criteria. Use priority code 2.

CP41 - charge out with DLN numbered documents OTHE Requires a separate sort due to DLN numbered documents attached and different category code.
CP41 charge out without DLN numbered documents. OTHE Requires when CP41 comes from files without DLN numbered documents attached.
Unpostable cases with DLN numbered documents. NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached.

Example:

Form 4251, Form 3465, GUF 55-47, and GUF Transcripts.

Unpostable cases without DLN numbered documents NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document.

Example:

Form 4251, Form 3465, GUF 55-47, and GUF Transcripts.

Unpostable cases INUP Requires a separate sort due to different category code.
 

Doc Type: II Quick Closure
PROGRAM CODE: 710-33043

Sorting Requirements/Case Priority Category Code Description
Quick Closures Correspondence (One sort) Case Priority 2 SPC1 Includes Non-Spanish correspondence presorted by a CSR. (e.g., address changes)
 

The following documents are now part of the electronic notices/transcripts and ICT no longer receives them as paper:

Doc Type Program Code
NoMerge 710-33040
CP86 710-33080

Other transcripts received electronically include: AMRH, STAT, DECD ES CR, CR EL DECD, DUPASMT, REBATEREV and REFMFT31.

Note:

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned, or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code S(CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code S is used, CII Scan Request will print below the DLN on Form 4251.

  • Additionally, document request code "X" (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code"X" is used, CII Print Request will print below the DLN on Form 4251.

  • Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows CII Scan Request (under the DLN). If the form does not state CII Scan Request, route the document as paper.

APPENDIX C - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES BMF INTERNATIONAL (BI)

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for BMF International are provided in the tables below.

  2. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types.

  3. Scan all CHRGOUT223 (CP223) using the default category code IDPA and Program Code 33080, regardless of any notation on the return.

  4. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes.

  5. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet, and enter it at batch creation.

  6. If a document type consists of multiple MFTs, and are not sorted or batched by MFT, the ICT Validation Clerk must enter the appropriate MFT during validation. MFT 00 is valid with any doc type.

  7. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation.

  8. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number.

DOC TYPE: BI Generic
PROGRAM CODE: 710-40005

Sorting Requirements/Case Priority Category Code Description
BMF Generic TPRQ Only use when the ICT clerks are unable to determine the doc type on BMF International correspondence
 

DOC TYPE: BI 4442-1120
PROGRAM CODE: 700-60200

Sorting Requirements/
Case Priority
Category Code/MFT Description
Form 4442
Case Priority 1
TWRO
MFT: 02
Form 4442, Inquiry Referral, requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442.
 

DOC TYPE: BI 4442
PROGRAM CODE: 700-60200

Sorting Requirements/
Case Priority
Category Code/MFT Description
Form 4442 TWRO
MFT: 00, 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17
Form 4442, Inquiry Referral, requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442.

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BI Correspondence
PROGRAM CODE: 710-33030, 710-33081
Form 941, Form 94X, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288, Form 3520-A

Sorting Requirements/Case Priority Category Code/MFT Description
94X - Correspondence IXRT Program Code - 710-33081
  • Amended and Unnumbered Form 94X (International are batched into this new Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice).

  • * Place the correspondence behind the Form 94X).

Reminder:

Do not mix MFTs unless it’s the 94X series.

Correspondence ITRQ and IPYT /
MFT:
01, 05, 06, 08, 10, 11, 12, 14, 15, 16, 17, 42, 68
  1. Includes all written communications from a taxpayer or representative, Form 941C and Form 843 (excluding Visa Claims).

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below.

  3. If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:

    • Form 941C

    • Form 843 (Claim for Refund and Request for Abatement)

  4. Do not include:

    • Original tax returns

    • Unnumbered F1120X.

      Note:

      Batch F1120X under Doc Type “Form 1120X”. (The only exception is Carrybacks-RINT)

    • Internal (IRS) Adjustments Requests (for example: Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices).

Reminder:

Do not mix MFTs unless it’s the 94X series.

Civil Penalty ITRQ
MFT 13
Any correspondence requesting a response to a Civil Penalty
Form 843 requesting abatement of interest - identified by the CSR screening process F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: BI Correspondence 1120/706/709
PROGRAM CODE: 710 - 33030

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence ITRQ and IPYT
MFT: 02
  1. Includes all written communications from a taxpayer or representative and Form 843

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below.

  3. If multiple Form 843 are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:

  4. Do not include:

    • Unnumbered Form 1120X Batch Form 1120X under Doc Type “Form 1120X”. (The only exception is Carrybacks-RINT)

    • Internal (IRS) Adjustments Requests

      Note:

      Internal (IRS) Adjustments Requests (for example: Form 3465) These documents must be batched under Internal Transcripts (and Certain CP Notices).

    • Original tax Returns

Letters 5532C and 5533C BMFINTL Letters 5532C and 5533C scan to the International Ogden Team
Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: BI Correspondence Spanish
PROGRAM CODE: 710-33031
Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence IOTH and IPYT

MFT: 01, 05, 06, 08, 10, 11, 12, 14, 15, 16, 17, 68
  1. Includes all written communications from a taxpayer or representative, Form 941C and Form 843 (excluding Visa Claims).

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below.

  3. If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:

    • Form 843 (Claim for Refund and Request for Abatement)

    • Form 941C (Supporting Statement To Correct Information)

  4. Do not include:

    • Unnumbered Form 1120X. Batch Form 1120X under Doc Type “Form 1120X”. (The only exception is Carrybacks-RINT

    • Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices).

    • Original tax Returns

Reminder:

Do not mix MFT’s unless it’s the 94X series.

Civil Penalty ITRQ
MFT 13
Any correspondence requesting a response to a Civil Penalty
Form 843 F843 Form 843 with request for interest abatement
 

DOC TYPE: BI Correspondence Spanish 1120/706/709
PROGRAM CODE: 710–33031

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence IOTH and IPYT
MFT: 02
  1. Includes all written communications from a taxpayer or representative and Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Forms 843 are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case:

  4. Do not include:

    • Unnumbered Form 1120X. Batch Form 1120X under Doc Type “Form 1120X”. (The only exception is Carrybacks-RINT)

    • Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices).

    • Original tax Returns

Correspondence F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: BI Duplicate Filing
PROGRAM CODE: 710–33081
Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288

Sorting Requirements/Case Priority Category Code/MFT Description
Form 94X IXRT
  • Amended and Unnumbered Form 94X (International are batched into this new Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice).

  • * Place the correspondence behind the Form 94X).

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP 190with DLN numbered documents I190
MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17
Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 190 charge out on top of the numbered document.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP190 without DLN numbered documents I190 Requires a separate sort when CP 190 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
CP 93
CP 293
CP 170
with DLN numbered documents
IDPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP notice charge out on top of the numbered document.
CP 193
CP 293,
CP 170without DLN numbered documents
IDPF Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
 

DOC TYPE: BI Duplicate Filing Spanish
PROGRAM CODE: 710–33084
Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288

Sorting Requirements/Case Priority Category Code/MFT Description
CP 190,
CP193
and
CP293with DLN numbered documents
ITLR
MFT’s: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17
Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP notice charge out on top of the numbered document.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP 190
CP 193
and
CP 293without DLN numbered documents
ITLR
  • Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: BI Duplicate Filing 1120/706/709
PROGRAM CODE: 710–33081

Sorting Requirements/Case Priority Category Code/MFT Description
CP190
with DLN numbered documents
I190
MFT: 02
  • Requires a separate sort due to DLN numbered documents attached and different MFT and Category Code.

  • Place CP190 charge out on top of the numbered document.

CP190
without DLN numbered documents
I190
  • Requires a separate sort when CP190 charge out comes from Files without a DLN numbered documents attached and different MFT and Category Code.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP193
CP293
CP170with DLN numbered documents
IDPF
  • Requires a separate sort when CP notice charge out comes from Files with DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP193
CP293
CP170 without DLN numbered documents
IDPF
  • Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: BI Duplicate Filing 1120/706/709 Spanish
PROGRAM CODE: 710–33084

Sorting Requirements/Case Priority Category Code/MFT Description
CP190
CP193 and
CP293with DLN numbered documents
MFT: 02
ITLR
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP notice charge out on top of the numbered document.

CP190
CP193 and
CP293 with DLN numbered documents
ITLR
  • Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: BI CP223
PROGRAM CODE: 710–33030

Sorting Requirements/Case Priority Category Code/MFT Description
CP223
with DLN numbered documents
IDPA
  • Requires a separate sort due to DLN numbered documents attached and different MFT and Category Code

Place CP223 charge out on top of the numbered document
CP223
without DLN numbered documents
MFT: 13, 42, 55, 68
  • Requires a separate sort when CP223 charge out comes from Files without a DLN numbered documents attached and different MFT and Category Code


If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.
 

DOC TYPE: BI CP234-1041
PROGRAM CODE: 710–33030

Sorting Requirements/Case Priority Category Code/MFT Description
CP234 with DLN numbered documents I234
MFT: 05
  • CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT with DLN numbered returns attached.

  • Place CP234 charge out on top of the numbered document.

CP234 without DLN numbered document I234
  • CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE: BI CP234-1120
PROGRAM CODE: 710–33030

Sorting Requirements/Case Priority Category Code/MFT Description
CP 234with DLN numbered documents I234
MFT: 02
  • CP 234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached.

  • Place CP 234 charge out on top of the numbered document.

CP 234 without DLN numbered document I234
  • CP 234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached.

  • Place CP 234 charge out on top of the numbered document.

 

DOC TYPE: BI CP234-8804
PROGRAM CODE: 710–33030

Sorting Requirements/Case Priority Category Code/MFT Description
CP234 with DLN numbered documents I234
MFT: 08
  • CP234 – Estimated Tax Penalty. Form 8804. These documents will come to ICT with DLN numbered returns attached.

  • Place CP234 charge out on top of the numbered document.

CP 234 without DLN numbered document I234
  • CP234 – Estimated Tax Penalty. Form 8804. These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE: BI CP194
PROGRAM CODE: 710–33030
Form 941, Form 940, Form 943, Form 1042, Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
CP194 IDPA
MFT: 01, 10, 11, 12, 14, 16
CP194 – Potential Federal Tax Deposit Penalty. These documents will come to ICT with DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP194 IDPA
  • CP194 – These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE:BI 1120X
PROGRAM CODEe: 710-33081

Sorting Requirements/Case Priority Category Code/MFT Description
Form 1120X
Alert: Statute Year Returns
Case Priority 2
IXRT
MFT: 02
  • Unnumbered Form 1120X (including Spanish) are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice).

  • Does not include: Carrybacks-RINT

  • If multiple Form 1120X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case.

    Example:

    Copies of Form 1120 attached to a Form 1120X, must not be batched separately from the Form 1120X.

  • If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1120X for multiple years), put Form 1120X on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with 199912 case).

    2. Separate the other cases (multiple years) to create new cases.

    3. Insert a Separator Sheet between each new case.

 

DOC TYPE: BI OECD
PROGRAM CODE: 710–33033

Sorting Requirements/Case Priority Category Code/MFT Description
OECD OECD, P810
MFT: 12
OECD – Exchange of information Form -1042S sharing
 

DOC TYPE: BI Civil Penalty 660/677 Form 3520A
PROGRAM CODE: 710–33039

Sorting Requirements/Case Priority Category Code/MFT Description
Civil Penalty 660/ Form 3520A ISPJ
MFT: 13, 42, 55, 68
Taxpayer response to assessment of civil penalty on Form 3520A.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Electronic CP notices I190
IDPF
  • Electronic CP notices (CP 19, CP193, CP293).

  • Cases created with program code 33081.

 

DOC TYPE: BI VISA
PROGRAM CODE: 710–33032

Sorting Requirements/Case Priority Category Code/MFT Description
Visa IETP
MFT: 01
  • Claim filed on Form 843 by individual with SSN on claim.

  • Case must be assigned on the business account for the tax year listed, using MFT 01.

 

DOC TYPE: BI Operations Assistance Request (OAR)
PROGRAM CODE: 710–33030
Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288

Sorting Requirements/Case Priority Category Code/MFT Description
Operations Assistance Request
If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17, 68
  1. Form 12412, Operational Assistance Request (OAR).

    • Most OARs will be faxed to ICT; a few original hard copies will be routed.

    • All must be given top priority.

    • The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  2. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Operations Assistance Request
If not marked "expedite" Case Priority 2
  Same as above
 

DOC TYPE: BI OARs - 1120/706/709
PROGRAM CODE: 710–33030

Sorting Requirements/Case Priority Category Code Description
Operations Assistance Request
If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
  1. Form 12412, Operational Assistance Request (OAR).

    • Most OARs will be faxed to ICT; a few original hard copies will be routed.

    • All must be given top priority.

    • The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  2. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Operations Assistance Request
If not marked "expedite" Case Priority 2
ATAO Same as above
 

DOC TYPE: BI Internal Requests
PROGRAM CODE:: 710–33030
Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288, Form 3520-A

 

Sorting Requirements/Case Priority Category Code/MFT Description
CP198
CP198A
CP195
Form 4251with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note below at the end of this exhibit)
IIRQ
MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17,42,
68
  1. CP198/CP198A/Form 4251/ with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  2. Place CP198/Form 4251 on top of the numbered document.

  3. Includes:

    • Form 3465,

    • miscellaneous documents,

    • cases from ERS,

    • Code & Edit or any other non-categorized,

    • non-taxpayer initiated documents or any other case with a DLN numbered document attached.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP198
CP198A,
CP195
Form 4251 without DLN numbered returns Miscellaneous Transcripts/documents without DLN numbered documents(Form 4251 see the note below at the end of this exhibit)
IIRQ
  • Requires a separate sort when CP notices, Form 4251 come from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document.

  • Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

Unpostable cases with DLN numbered documents NLUN
INUP
Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached.
Unpostable cases without DLN numbered documents NLUN
INUP
Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document.
 

DOC TYPE: BI International Requests 1120/706/709
PROGRAM CODE: 710–33031

Sorting Requirements/Case Priority Category Code Description
CP198
CP198A
CP195
Form 4251 with DLN numbered documents
Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note below at the end of this exhibit)
IIRQ
  • CP198/CP198A/CP195/Form 4251/ with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place CP198/Form 4251 on top of the numbered document.

  • Requires a separate sort due to DLN numbered documents attached. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.

CP198
CP198A
CP195
Form 4251 without DLN numbered returns
Miscellaneous Transcripts/documents without DLN numbered documents (Form 4251 see the note below at the end of this exhibit)
IIRQ
  • Requires a separate sort when notices or Form 4251 come from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document.

  • Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form

Unpostables cases with DLN numbered documents NLUN
INUP
Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached.
Unpostables cases without DLN numbered documents NLUN
INUP
Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document.
 

Note:

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned, or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code S (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code S is used, “CII Scan Request” will print below the DLN on Form 4251.

  • Additionally, document request code “X” (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed.

  • When document request code X is used, “CII Print Request” will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows “CII Scan Request” (under the DLN). If the form does not state “CII Scan Request,” route the document as paper.

BMF International Valid Doc Type, Category Code, Program Code Combinations

Doc Type Program Code Category Codes
Correspondence 33030 TETR
Correspondence - 1120/706/709 33030 TETR
Correspondence Spanish 33031 TETR
Correspondence Spanish 1120/706/709 33031 TETR
Duplicate Filing 33081 TETR
Duplicate Filing - 1120/706/709 33081 TETR
Duplicate Filing Spanish 33084 TETR
Duplicate Filing 1120/706/709 Spanish 33084 TETR
1120X 33081 TETR
OAR 33030 TETR
OAR 1120/706/709 33030 TETR

APPENDIX D - DOCUMENT TYPES, CATEGORY CODES, BMF

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for BMF are provided in the tables below.

  2. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types.

  3. Category Codes PHZ1 (710-10006) and PHZ2 (710-10004) must be used with the first 7 Document types – Correspondence-Form xxx as well as Civil Penalty. Category codes: SPC1, SPC2, SPC3, SPC4, and ERRF are valid options for all of the document types. Category code TETR is valid with certain doc types. The last page of this Appendix provides the valid doc type/program code combination. Sites will provide guidance about when to use any of these codes.

  4. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation.

  5. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number.

DOC TYPE: BMF Generic - Correspondence
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code Description
BMF Generic Correspondence TPRQ Only use when the ICT clerks are unable to determine the Doc Type on BMF correspondence
 

DOC TYPE: BMF Correspondence-Form 940
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence - 940 TPRQ
MFT: 10
Program Code: 710-10000
  1. Includes Form 940 with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts and undeliverables.

    • Original tax returns

Form 8960 TPRQ Program Code: 710-10000
Loose Form 8960
Correspondence - 940 F843 Program Code: 710-10000
Form 843 requesting abatement of interest - identified by the CSR screening process
Correspondence - 940 SPAC Program Code: 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF Correspondence-Form 94X
PROGRAM CODE: Various
Form 941, Form 941C, Form 943, Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 94X TPRQ
MFT: 01, 11, 14, 16
Program Code: 710-10000
  1. Includes Form 94X with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts.

    • Original Tax returns

Reminder:

Do not mix MFTs unless it’s the 94X series.

Correspondence – 94X F843 Program Code: 710-10000
Form 843 requesting abatement of interest - identified by the CSR screening process
Correspondence – 94X F8974 Program Code: 710-10000
Form 8974 Research Credits
Correspondence – 94X SPAC Program Code: 710-10007
Correspondence written in Spanish
 

DOC TYPE: BMF Correspondence-Form 1041
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 1041 TPRQ
MFT: 05
Program Code: 710-10000
  1. Includes Form 1041 with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts.

    • Original tax returns

Form 8960 TPRQ Program Code: 710-10000
Loose Form 8960
F843 F843 Program Code: 710-10000
Form 843 requesting abatement of interest - identified by the CSR screening process
SPAC SPAC Program Code: 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF Correspondence-Form 1065
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 1065 TPRQ
MFT: 06
Program Code: 710-10000
  1. Includes Form 1065 with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case.

    Example:

    Copies of Form 1065 attached to Form 843, must not be separated.

    Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustment Requests (e.g., Form 3465) or undeliverables. These documents must be batched under Internal Transcripts.

    • Original tax returns

Correspondence – 1065 SPAC Program Code - 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF Correspondence-Form 1120
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 1120 TPRQ
MFT: 02
Program Code: 710-10000
  1. Includes Form 1120 with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 1120X and Form 843 are attached to correspondence, separate each form to create a new case. Each one will be imaged and counted separately.

  4. Each Form 1120X be batched as Document type 1120X. Leave 1120X with correspondence and batch as TPRQ.

  5. Do not include:

    • Internal (IRS) Adjustment Requests (for example: Form 3465 and undeliverables. These documents must be batched under Internal Transcripts

    • Original Tax returns

Correspondence – 1120 F843 Program Code: 710-10000
Form 843 requesting abatement of interest - identified by the CSR screening process
Correspondence – 1120 SPAC Program Code: 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF Correspondence-Form 8752
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 8752 TPRQ
MFT: 15
Program Code: 710-10000
  1. Includes Form 8752 with written communications from a taxpayer or representative or Form 843.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case.

  4. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case.

  5. Do not include:

    • Internal (IRS) Adjustment Requests (for example: Form 3465) or undeliverables. These documents must be batched under Internal Transcripts.

    • Original tax returns

Correspondence – 8752 SPAC Program Code: 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF Correspondence-Form 1066
PROGRAM CODE: Various

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence – 1066 TPRQ
MFT: 07
Program Code: 710-10000
  1. Includes Form 1066 with written communications from a taxpayer or representative or Form 843

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice.

  3. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case.

  4. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case.

  5. Do not include:

    • Internal (IRS) Adjustment Requests (for example: Form 3465) or undeliverables. These documents must be batched under Internal Transcripts

    • Original tax returns

Correspondence – 1066 SPAC Program Code: 710-10007
  • Correspondence written in Spanish

 

DOC TYPE: BMF CP207-94X
PROGRAM CODE: 710-10000
Form 941, Form 940, Form 943, Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
CP207 Form – 94X
Case Priority 4
TPRQ
MFT: 01, 10, 11, 14, 16
CP207, FTD Information Notice-Proposal FTD Penalty, generated for forms listed in this doc type.

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF CP267-94X
PROGRAM CODE: 710-10000
Form 941, Form 940, Form 943, Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
CP267
Case Priority 4
TPRQ
MFT: 01, 10, 11, 14, 16
CP267, Notice of Excess Credit generated for the forms listed in this doc type.

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: Correspondence-94X
PROGRAM CODE: 710-10006

Sorting Requirements/Case Priority Category Code/MFT Description
CP575A thru CP575L PHZ1
MFT-00
Tax Period-000000
Employer Identification Number (EIN) Assignment Notices
 

DOC TYPE: BMF CP267-Form 1041
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
CP267
Case Priority 4
TPRQ
MFT: 05
CP267 generated for Form 1041
 

DOC TYPE: BMF CP 267- Form 1120
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
CP267
Case Priority 4
TPRQ
MFT: 02
CP267 generated for Form 1120.
 

DOC TYPE: BMF CP267- Form 1066
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
CP267
Case Priority 4
TPRQ
MFT: 07
CP267 generated for Form 1066
 

DOC TYPE: BMF Duplicate Filing-Form 940
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents CP190
MFT: 10
Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document.
CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193
CP170with DLN numbered documents
DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document.
CP193
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document.
CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/Amended BDUP Requires a separate sort due to different category code
 

DOC TYPE: BMF Duplicate Filing - Form 94X
PROGRAM CODE: 710-10050
Form 941, Form 943 , Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents CP190
MFT: 01, 11, 14, 16
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193
CP170 with DLN numbered documents
DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/Amended BDUP Requires a separate sort due to different category code
 

If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out.

DOC TYPE: BMF Duplicate Filing - Form 1041
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents CP190
MFT: 05
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP 190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193/CP170 with DLN numbered documents DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/ Amended BMFO Requires a separate sort due to different category code.
 

DOC TYPE: BMF Duplicate Filing - Form 1065
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 with DLN numbered documents CP190
MFT: 06
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193/CP 170 with DLN numbered documents DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193/CP 170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293 withDLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/ Amended BMFO Requires a separate sort due to different category code
 

If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out.

DOC TYPE: BMF Duplicate Filing- Form 1120
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 with DLN numbered documents CP190
MFT: 02
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193 and
CP170 with DLN numbered documents
DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193 and
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/ Amended BMFO Requires a separate sort due to different category code
 

DOC TYPE: BMF Duplicate Filing-Form 8752
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents CP190
MFT: 15
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 without DLN numbered documents C190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193 and
CP 170 with DLN numbered documents
DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193 and
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/ Amended BMFO Requires a separate sort due to different category code.
 

If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out.

DOC TYPE: BMF Duplicate Filing-Form 1066
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents CP190
MFT: 07
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193 and
CP170with DLN numbered documents
DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193 and
CP170 without DLN numbered documents
DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293 with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
DUPF/ Amended BMFO Requires a separate sort due to different category code.
 

If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out.

DOC TYPE: BMF Form 941C
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 941C Alert:
Statute Year Returns
Case Priority 2
941-X
MFT: 01, 11, 14, 16
  • Unnumbered Form 941C - filed to correct

  • Form 941

  • Form 943

  • Form 944

  • Form 945
    are batched into this Doc Type. If multiple Form 941C are submitted at the same time, each one will be imaged and counted separately.

    Note:

    If the original return, is a different quarter than what the ”C” is amending, detach and send to batching.

  • It is important to leave all supporting information with each case. For example, copies of Form 941 attached to a Form 941C, must not be batched separately from the Form 941C

  • If correspondence is received with multiple forms (Form 941C) attached (e.g., letter from the customer with three Form 941C), put Form 941C on top and:

    1. Leave the correspondence and envelope with the case with the tax period (for example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document type TPRQ.

    2. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 941C.

    3. Insert a Separator Sheet between each new case.

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF Form 941-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 941-X Alert:
Statute Year Returns
Case Priority 1
941X
MFT: 01
If the employer claims both ERC and QSFL.
Scan to IDRS 0230281416
Case Priority 1 941X
MFT: 01
941-X lines 18a and/or 26a (ERC)
Scan to IDRS 0230281416
Case Priority 3 941X
MFT: 01
941-X lines 18b and/or 26b (QSFL).
Scan to IDRS 0230281416
Case Priority 1 or 3 based on prior versions. 941X
MFT: 01

For prior versions of the form 941-X, if the taxpayer notates ERC or QSFL, scan as above as described.
Scan to IDRS 0230281416
 

DOC TYPE: BMF Form 941-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 941-X Alert:
Statute Year Returns
Case Priority 2
941-X
MFT: 01
  • Unnumbered Form 941-X - filed to correct Form 941. If multiple Form 941-X are submitted at the same time, each one will be imaged and counted separately.

    Note:

    If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching)

  • It is important to leave all supporting information with each case.
    For example, copies of Form 941 attached to a Form 941-X, must not be batched separately from the Form 941-X.

  • If correspondence is received with multiple forms (Form 941-X) attached (e.g., letter from the customer with three Form 941-X), put Form 941-X on top and:

    1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X.

    2. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 941-X.

    3. Insert a Separator Sheet between each new case.

Form 5884-C SPC3 Forms 5884-C
Form 5884-D SPC3 Forms 5884-D
 

DOC TYPE: BMF Form 943-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 943-X Alert: Statute Year Returns
Case Priority 1
943X
MFT: 11
If the employer claims both ERC and QSFL.
Scan to IDRS 0230281416
Case Priority 1 943X
MFT: 11
943-X lines 15a and/or 24a (ERC)
Scan to IDRS 0230281416
Case Priority 3 943X
MFT: 11
943-X lines 15b and/or24b(QSFL).
Scan to IDRS 0230281416
Case Priority 1 or 3 based on prior versions. 943X
MFT: 11
For prior versions of the form 943-X, if the taxpayer notates ERC or QSFL, scan as described above.
Scan to IDRS 0230281416
 

DOC TYPE: BMF Form 943-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 943-X Alert:
Statute Year Returns
Case Priority 2
943-X
MFT: 11
  • Unnumbered Form 943-X - filed to correct Form 943. If multiple Form 943-X are submitted at the same time, each one will be imaged and counted separately.

    Note:

    If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching.

  • It is important to leave all supporting information with each case.

    Example:

    Copies of Form 943 attached to a Form 943-X, must not be batched separately from the Form 943-X.

  • If correspondence is received with multiple forms (Form 943-X) attached (e.g., letter from the customer with three Form 943-X), put Form 943-X on top and:

    1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X.

    2. Separate the other case (multiple years) to create new cases. The separate cases must be batched as Form 943-X.

    3. Insert a Separator Sheet between each new case.

Form 5884-C SPC3 Forms 5884-C
Form 5884-D SPC3 Forms 5884-D
 

DOC TYPE: BMF Form 944-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 944-X Alert: Statute Year Returns
Case Priority 1
944X
MFT: 14
If the employer claims both ERC and QSFL.
Scan to IDRS 0230281416
Case Priority 1 944X
MFT: 14
944-X lines 17a and/or 26a (ERC)
Scan to IDRS 0230281416
Case Priority 3 944X
MFT: 14
944-X lines 17b and/or 26b (QSFL).
Scan to IDRS 0230281416
Case Priority1 or 3 based on prior versions. 944X
MFT: 14

For prior versions of the form 944-X, if the taxpayer notates ERC or QSFL, scan as described. above.
Scan to IDRS 0230281416
 

DOC TYPE: BMF Form 944-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 944-X
Alert: Statute Year Returns
Case Priority 2
944-X
MFT: 14
  • Unnumbered Form 944-X - filed to correct Form 944. If multiple Form 944-X are submitted at the same time, each one will be imaged and counted separately.

    Note:

    If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching

  • It is important to leave all supporting information with each case.

    Example:

    Copies of Form 944 attached to a Form 944-X, must not be batched separately from the Form 944-X.

  • If correspondence is received with multiple Form 944-Xs attached (e.g., letter from the customer with three Form 944-X), put Form 944-X on top and:

    1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X.

    2. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 944-X.

    3. Insert a Separator Sheet between each new case.

Form 5884-C SPC3 Forms 5884-C
Form 5884-D SPC3 Forms 5884-D
 

DOC TYPE: BMF Form 945-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 945-X
Alert: Statute Year Returns
Case Priority 2
945-X
MFT: 16
  • Unnumbered Form 941-X - filed to correct Form 945. If multiple Form 945-X are submitted at the same time, each one will be imaged and counted separately.

    Note:

    If the “original” return, is a different quarter than what the "X " is amending, detach and send to batching.

  • It is important to leave all supporting information with each case.

    Example:

    Copies of Form 945 attached to a Form 945-X, must not be batched separately from the Form 945-X.

  • If correspondence is received with multiple forms (Form 945-X) attached (e.g., letter from the customer with three Form 945-X), put Form 945-X on top and:

    1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X.

    2. Separate the other case (multiple years) to create new cases. The separate cases must be batched as Form 945-X.

    3. Insert a Separator Sheet between each new case.

 

DOC TYPE: BMF Form 1065-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 1065-X SPCO The Form 1065-X will be marked “Microcaptive”.
Form 1065-X
Statute Year Returns
Case Priority 2
XRET
MFT: 06
Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)
If correspondence is received with multiple forms (Form 1065-X) attached (e.g., letter from the customer with three Form 1065-X), put Form 1065-X on top and:
  1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-1065.

  2. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 1065-X.

  3. Insert a Separator Sheet between each new case.

 

DOC TYPE: BMF Form 1066-X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 1066-X
Statute Year Returns
Case Priority 2
XRET
MFT: 07
Form 1066-X, Amended Return or Administrative Adjustment Request (AAR), and Box H - Real Estate Mortgage Investment Conduit (REMIC) is checked.
If correspondence is received with multiple forms (Form 1066-X) attached (e.g., letter from the customer with three Form 1066-X), put Form 1066-X on top and:
  1. Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-1066.

  2. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 1066-X.

  3. Insert a Separator Sheet between each new case.

 

DOC TYPE: BMF 1120X
PROGRAM CODE: 710-10050

Sorting Requirements/Case Priority Category Code/MFT Description
Form 1120X SPCO The Form 1120X will be marked “Microcaptive.”
Form 1120X:
Statute Year Returns
Case Priority 2
XRET
MFT: 02
  • Unnumbered Form 1120X (including Spanish) are batched into this Doc Type.

  • If multiple Form 1120X are submitted at the same time, each one will be imaged and counted separately.

  • It is important to leave all supporting information with each case.

    Example:

    Copies of Form 1120 attached to a Form 1120X, must not be batched separately from the Form 1120X.

  • If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1120X for multiple years), put Form 1120X on top and:

    1. Leave the correspondence and envelope with the return with the oldest tax year (for example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document Type: Correspondence 1120.

    2. Separate the other cases (multiple years) to create new cases and batch them as Form 1120X.

    3. Insert a Separator Sheet between each new case and batch them as Form 1120X. The only exception is Carrybacks-RINT/1120X and 1139 TENT.

 

DOC TYPE: Internal Request
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT/Priority Code Description
Loose Form 1041-T IRRQ
MFT: 05
Priority Code: 5
Loose Form 1041-T
 

DOC TYPE: Internal Request
PROGRAM CODE: 710-10000


Sorting Requirements/Case Priority
Category Code/MFT/Priority Code Description
Domestic cases other than 94X-X (Amended Returns) IRRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9
Scan to 0444206042
Domestic 94X-X cases (Amended Returns) IRRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9
Scan to 0430489341
 

DOC TYPE: BMF Internal Requests
PROGRAM CODE: 710-10000
FORM 941, Form 1041, Form 1065, Form 1066, Form CT-1, Form 940, Form 943, Form 1042, Form 944, Form 8752, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
CP198,
CP192
Form 4251 with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note at the end of this exhibit)
IRRQ
MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15, 16 (same MFTs for below)
  • CP Notices, Form 4251 with DLN numbered documents attached.

  • Place CP198/CP192/Form 4251 on top of the numbered document.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP198
CP192
Form 4251
Misc. Transcripts/document} without DLN numbered documents (Form 4251 see the note at the end of this exhibit)
IRRQ
  • Requires a separate sort when CP notices or Form 4251 come from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document

Miscellaneous Transcripts IRRQ
  • Requires a separate sort based on portrait orientation of document. Only doc prep the page containing the Tax Period.

  • Destroy the duplicate copy of the notice.

CP195 charge out with DLN numbered documents OTHE
MFT: 01, 05, 07, 10, 11, 12, 13, 14, 15, 16
Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code.

Reminder:

Do not mix MFTs unless it’s the 94X series.

CP195 charge out without DLN numbered documents. OTHE
MFT: 01, 05, 07, 10, 11, 12, 13, 14, 15, 16
Requires a separate sort due to different category code. Requires a separate sort when CP195 charge out comes from files without DLN numbered documents attached.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Unpostables cases with DLN numbered documents. NLUN
MFT: 00, 01, 05, 06, 07, 10, 11, 12, 13, 14, 15, 16
Requires a separate sort due to DLN numbered documents attached and different category code. Examples include: Form 4251; Form 3465, GUF-transcripts.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Unpostables cases without DLN numbered documents. NLUN
MFT: 00, 01, 05, 06, 07, 10, 11, 12, 13, 14, 15, 16
Requires a separate sort due to DLN numbered documents attached and different category code. Examples include: Form 4251; Form 3465, GUF-transcripts

Reminder:

Do not mix MFTs unless it’s the 94X series.

Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ
MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15,16
Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ
MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15,16
  • Requires a separate sort because these documents will not have DLN numbered documents attached. Includes cases returned from Exam, Statute or response to Tech Assist Request or any other incoming case designated with a specific CSR number.

  • Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

  • Do not mix MFTs unless it’s the 94X series.

ACA related
IRRQ
MFT: 00, 01, 05, 06, 10, 11, 14, 16, 34, 43
Program Code 710-10310 - ACA related

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF Internal Requests-1120
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
Form 2439 IRRQ
MFT: 02
If Form 2439 (regardless of which copy (A or B)) is marked as nominee:
  • Scan to BMF (Identification number of RIC or REIT) – MFT 02, category code IRRQ.
    If Form 2439 is not marked as nominee:

  • Copy A – scan to BMF (Identification number of RIC or REIT) – MFT 02, category code IRRQ

  • Copy B - Shareholder is an EIN – scan to BMF (shareholder’s TIN) – MFT 02, category code IRRQ

CP98
CP192
Form 4251with DLN numbered documents
Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see note below)
IRRQ
MFT: 02
  • CP98/CP192/Form 4251 with DLN numbered documents attached.

  • Place CP98/CP192/Form 4251 on top of the numbered document.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document

CP98
CP192
Form 4251
Misc. Transcripts/document without DLN numbered documents
(Form 4251 see the note below at the end of this exhibit.)
IRRQ
  • Requires a separate sort when CP98/CP192/Form 4251 come from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document

Miscellaneous Transcripts IRRQ
  • Requires a separate sort based on portrait orientation of document. Only doc prep the page containing the “Tax Period” as shown below.

  • Destroy the duplicate copy of the notice.

CP195 charge out with DLN numbered documents OTHE
  • Requires a separate sort due to DLN numbered document attached and different category code.

  • If CP195 are specialized to certain teams, campuses enter appropriate CSR number either on CP195 itself, or on the Batch Cover Sheet for entry at scanner

CP195 charge out without DLN numbered documents. OTHE
  • Requires a separate sort due to different category code.

  • Requires a separate sort when CP195 comes from files without DLN numbered documents attached.

Unpostables cases with DLN numbered documents. NLUN Requires a separate sort due to DLN numbered documents attached and different category code.

Example:

Form 4251; Form 3465, GUF-transcripts.

Unpostables cases without DLN numbered documents. NLUN Requires a separate sort due to DLN numbered documents attached and different category code.

Example:

Form 4251; Form 3465, GUF-transcripts.

Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number.
Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ
  • Requires a separate sort because these documents will not have DLN numbered documents attached.

  • Includes cases returned from Exam, Statute or response to Tech Assist Request or any other incoming case designated with a specific CSR number.

  • Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

 

DOC TYPE: BMF Operations Assistance Request (OAR)
PROGRAM CODE: 710-10000
FORM: 941, Form 1041, Form 1065, Form 1066, Form 940, Form 943, Form 944, Form 945, Form 8752

Sorting Requirements/Case Priority Category Code/MFT Description
OARS Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 01, 05, 06, 07, 10, 11, 13, 14, 15, 16
  • Form 12412, Operational Assistance Request (OAR).

  • Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority.

  • The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Operations Assistance Request If not marked "expedite"
Case Priority 2
ATAO Same as above
 

DOC TYPE: BMF OARs –1120
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
OARS Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 02
  • Form 12412, Operational Assistance Request (OAR).

  • Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Operations Assistance Request If not marked "expedite"
Case Priority 2
ATAO Same as above
 

DOC TYPE: BMF Penalty Appeals
PROGRAM CODE: 710-01011
FORM: 941, Form 1041, Form 1065, Form 1066, Form 940, Form 943, Form 944, Form 8752, Form 945, Form 1120

Sorting Requirements/Case Priority Category Code/MFT Description
Penalty Appeals
Case Priority 4
SPC2
MFT: 01, 02, 05, 06, 07, 10,11, 13, 14,15, 16
Includes replies to Letter 852C and Letter 854C.

Reminder:

Do not mix MFTs unless it’s the 94X series.

Penalty Appeals
Case Priority 4
SPC2, SPC1 SPC3, SPC4, TETR, ERRF Program Code - 710 - 01011
 

DOC TYPE: BMF Misc CP174
PROGRAM CODE: 710-01014

Sorting Requirements/Case Priority Category Code/MFT Description
MISC - CP174
Form 940with DLN numbered documents
CP174
MFT: 10
  • CP174 -- Unexplained or Questionable Exempt Amounts (FUTA). These documents will come to ICT with a DLN numbered returns attached.

  • Place CP174 on top of the numbered document.

MISC - CP174
Form 940 without DLN numbered documents
CP174
  • CP174 These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one.

  • Destroy the second copy

 

DOC TYPE: BMF ACA-Correspondence-1120
PROGRAM CODE: 710-10310

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence related to 45R ACA1
MFT: 02
Correspondence related to 45R.

Example:

Letter with Form 8941 attached.

 

DOC TYPE: BMF Misc. CP175
PROGRAM CODE: 710-15420
FORM 941, Form 1041, Form 943, Form 944, Form 945

Sorting Requirements/Case Priority Category Code/MFT Description
MISC - CP175with DLN numbered documents CP175
MFT: 01, 05, 11, 14, 16
  • CP175 -- Unexplained Adjustment to Withholding, Tips or FICA. These documents will come to ICT with a DLN numbered returns attached.

  • Place CP175 on top of the numbered document.

Reminder:

Do not mix MFTs unless it’s the 94X series.

MISC - CP175
without DLN numbered documents
CP175
  • CP175 – These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy

 

DOC TYPE: BMF Misc CP194,
PROGRAM CODE: 710-15420
FORM 941, Form 943, Form 944, Form 945, Form CT-1

Sorting Requirements/Case Priority Category Code/MFT Description
MISC - CP194 CP194
MFT: 01, 11, 14, 16, 09
  • CP194-Potential Federal Tax Deposit Penalty. These documents will come to ICT with DLN numbered returns attached.

  • Place charge out on top of the numbered document.

Reminder:

Do not mix MFTs unless it’s the 94X series.

MISC - CP194 CP194
  • CP194 -These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE: BMF Misc CP234 - 1120
PROGRAM CODE: 710-15420

Sorting Requirements/Case Priority Category Code/MFT Description
MISC - CP234with DLN numbered document CP234
MFT: 02
  • CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached.

  • Place charge out on top of the numbered document.

MISC - CP234 without DLN numbered document CP234
  • CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy

 

DOC TYPE: BMF Misc CP234 - 1041
PROGRAM CODE: 710-15420

Sorting Requirements/Case Priority Category Code/MFT Description
MISC - CP234with DLN numbered document CP234
MFT: 05
  • CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT with DLN numbered returns attached.

  • Place charge out on top of the numbered document.

MISC - CP234 without DLN numbered document CP234
  • CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy

 

DOC TYPE: BMF Civil Penalty
PROGRAM CODE: 710-10000

Sorting Requirements/Case Priority Category Code/MFT Description
BMF Civil Penalty TPRQ
MFT: 13
Correspondence pertaining to civil penalty
 

DOC TYPE: BMF ACA Correspondence
PROGRAM CODE: 710-10310
FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA Correspondence ACAC
MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43
Correspondence related to Affordable Care Act (ACA)

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF ACA Correspondence 4980H
PROGRAM CODE: 710-10310

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA Correspondence 4980H ACA
MFT: 43
Correspondence related to 4980H (AM impact not yet determined).
 

DOC TYPE: BMF ACA Correspondence 45R
PROGRAM CODE: 710-10310
FORM 1041, Form 1065

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA Correspondence 45R
NON
ACA1
MFT: 00,05, 06
Correspondence related to 45R.

Example:

Letter with Form 8941 attached.

 

DOC TYPE: BMF ACA Correspondence 45R
PROGRAM CODE: 710-10310
FORM 1041, Form 1065

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA Correspondence 45R
NON
ACA1
MFT: 00,05, 06
Correspondence related to 45R.

Example:

Letter with Form 8941 attached.

 

DOC TYPE: BMF ACA 4442
PROGRAM CODE: 710-60210
FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA 4442 TWRA
MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43
Form 4442 related to ACA

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF ACA F-1120X
PROGRAM CODE: 710-10320

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA F-1120X ACAX
MFT: 02
Form 1120X with ACA criteria.

Example:

Form 1120X with Form 8941 attached.

 

DOC TYPE: BMF ACA Amended
PROGRAM CODE: 710-10320
FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA Amended ACAX
MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43
Amended return with ACA criteria.

Example:

Amended Form 1041 with Form 8941 attached.

Reminder:

Do not mix MFTs unless it’s the 94X series.

 

DOC TYPE: BMF ACA-Correspondence -1120
PROGRAM CODE: 710- 10310

Sorting Requirements/Case Priority Category Code/MFT Description
BMF ACA-Correspondence -1120 ACA1
MFT: 02
Correspondence related to 45R.

Example:

Letter with Form 8941 attached.

 

DOC TYPE: BMF 4442
PROGRAM CODE: 700-60200

Sorting Requirements/Case Priority Category Code/MFT Description
Form 4442
Case Priority 1
TWRO
MFT: 02
  • Inquiry Referral requires a separate sort due to the case priority.

  • Write the CSR number on top of the form if present in Box 27 of Form 4442.

 

BMF Valid Doc Type, Category Code, Program Code Combinations

Doc Type Program Code Category Codes
Correspondence - 1041 10000 TETR
Correspondence - 1120 10000 TETR
Duplicate Filing - Form 1041 10050 TETR
Duplicate Filing - Form 1120 10050 TETR
Form- 1120X 10050 TETR
Internal Requests 10000 TETR
Operations Assistance Request 10000 TETR
OARs-1120 10000 TETR
Penalty Appeals 10000 TETR
Penalty Appeals - 1120 10000 TETR
No Merge 10000 TETR
No Merge 1120 10000 TETR
 

Files needs to send the physical document request to the originating CSR request, not to ICT, and then forward to the CSR.

Note:

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII).
This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, CII Scan Request will print below the DLN on Form 4251.

  • Additionally, document request code "X" (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed

  • When document request code "X" is used, CII Print Request will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows CII Scan Request (under the DLN). If the form does not state CII Scan Request, route the document as paper.

Note:

If TP includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with BMF Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each form and place the letter in the back. For Ogden - BMF Carrybacks are assigned CSR 0442104608.

APPENDIX E - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EXEMPT ORGANIZATION (EO) OGDEN

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for EO are provided in the tables below.

  2. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types.

  3. Category codes, SPC1, SPC2, SPC3, SPC1 and ERRF are valid codes with any Document Type. Category code TETR is valid with all document types that include Form 990T, MFT 34 except Internal Transcripts. Category code EDUP (710-13103) is valid with the following document types: EO Duplicate Filing and EO Amended Form(s) 990, 990C, 990PF, 990T, 1041A, 5227 and EO Duplicate Filing and EO Amended 1120POL, 1120C.

  4. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes.

  5. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet, and enter it at batch creation.

DOC TYPE: E0 4442
PROGRAM CODE: 700-60200

Sorting Requirements/
Case Priority
Category
Code/
MFT
Description
Form 4442
Case Priority 1
TWRO
MFT: 33, 34, 36, 37, 44, 46, 49, 50, 67, 84, 85
  • Form 4442, Inquiry Referral requires a separate sort due to the case priority.

  • Write the CSR number on top of the form if present in Box 27 of Form 4442.

 

DOC TYPE: EO 4442 -1120
PROGRAM CODE: 700-60200

Sorting Requirements/
Case Priority
Category Code/MFT Description
Form 4442
Case Priority 1
TWRO
MFT: 02
  • Form 4442, Inquiry Referral requires a separate sort due to the case priority.

  • Write the CSR number on top of the form if present in Box 27 of Form 4442.

 

DOC TYPE: EO ACA Corr45R
PROGRAM CODE: 710-10310

Sorting Requirements/
Case Priority
Category Code/MFT Description
Correspondence related to 45R ACA1
MFT: 34
Correspondence related to 45R.

Example:

Letter with Form 8941 attached.

 

DOC TYPE: EO-ACA Amended 990T
PROGRAM CODE: 710-10320

Sorting Requirements/
Case Priority
Category
Code/MFT
Description
Amended return with ACA criteria ACAX
MFT: 34
Amended return with ACA criteria.

Example:

Amended Form 990-T with Form 8941 attached.

 

DOC TYPE: EO Correspondence
PROGRAM CODE: 710-13100
FORM 990- 67, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence EXOR
MFT: 67, 33, 44, 34, 36. 50, 37
  1. Includes all written communications from a taxpayer or representative.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below.

  3. If more than one tax period for Form 843 is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustments Requests (for example: Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices).

    • EO Penalty Appeals Correspondence. These are batched within their own document type.

    • Original Tax Returns

Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: EO Correspondence–1120POL, 1120C
PROGRAM CODE: 710-13100

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence
Form 1120POL
Form 1120C
EXOR
MFT: 02
  1. Includes all written communications from a taxpayer or representative, excluding tax returns.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Do not include:

    • Form 843 (Claim for Refund and Request for Abatement)

    • Internal (IRS) Adjustments Requests (e.g., Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices). Original Tax Returns

Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: EO Correspondence
PROGRAM CODE: 710-13105
FORM 990- 67, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence EXOR
MFT: 67, 33, 44, 34, 36. 50, 37
  1. Includes all written communications from a taxpayer or representative.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below.

  3. If more than one tax period for Form 843 is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case.

  4. Do not include:

    • Internal (IRS) Adjustments Requests (for example: Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices).

    • Original Tax Returns

Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process
 

DOC TYPE: EO Tax Exempt Bonds-Correspondence
PROGRAM CODE: 710-13200

Sorting Requirements/Case Priority Category Code/MFT Description
Form 8038 OTHE
MFT: 46, 85
Unnumbered Form 8038, check to ensure amended return box is not checked.
Tax Exempt Bonds (TEB) First Read TBFR
MFT: 46, 85
Correspondence referencing Form 8038 identified through CSR/TE sort.
 

DOC TYPE: EO CP234 - 990C, 990T, 1041A
PROGRAM CODE: 710-13100
FORM 990C, Form 990PF, Form 990T, Form 1041A

Sorting Requirements/Case Priority Category Code/MFT Description
CP234with DLN numbered document CP234
MFT:
33, 34, 36, 44
  • CP234 – Estimated Tax Penalty. These documents will come to ICT with DLN numbered returns attached.

  • Place charge out on top of the numbered document

CP234 without DLN numbered document CP234
  • CP234 – Estimated Tax Penalty. These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE: EO CP234 - 1120C, 1120POL
PROGRAM CODE: 710-13100

Sorting Requirements/Case Priority Category Code/MFT Description
CP234with DLN numbered document CP234
MFT: 02
  • CP234 – Estimated Tax Penalty. These documents will come to ICT with DLN numbered returns attached.

  • Place charge out on top of the numbered document.

CP234 without DLN numbered document CP234
MFT: 02
  • CP234 – These documents will come to ICT without DLN numbered returns attached.

  • If a duplicate copy is attached, only doc prep one. Destroy the second copy.

 

DOC TYPE: EO Duplicate Filing
PROGRAM CODE: 710-13103
FORM 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 charge out with DLN numbered documents CP190
MFT:
67, 33, 44, 34, 36, 50, 37, 85
(same MFTs for below)
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 charge out without DLN unnumbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193 charge out with DLN numbered documents EDUP
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193 charge out without DLN numbered documents EDUP Requires a separate sort when CP 193 charge out comes from Files without DLN numbered documents attached.
CP293 charge out with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 charge out without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
 

DOC TYPE: EO Duplicate Filing - 1120POL, 1120C
PROGRAM CODE: 710-13103

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 charge out with DLN numbered documents CP190
MFT: 02
(same MFT for below)
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP190 charge out without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached.
CP193 charge out with DLN numbered documents EDUP
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP193 charge out without DLN numbered documents EDUP Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached.
CP293 charge out with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document.

CP293 charge out without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached.
 

DOC TYPE: EO Duplicate Filing - 8703
PROGRAM CODE: 710-13203

Sorting Requirements/Case Priority Category Code/MFT Description
CP190
CP193
CP293 charge out with DLN numbered documents
TDUP
MFT: 84
(same MFT for below)
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP charge out on top of the numbered document. MFT 84 Requires a 3 digit plan number.

CP190
CP193
CP293 charge out without DLN numbered documents
TDUP Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. MFT 84 Requires a 3 digit plan number.
 

DOC TYPE: EO Amended
PROGRAM CODE: 710-13103
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
Amended
Form 990,
Form 990C
Form 990PF
Form 990T
Form 1041A
Form 4720
Form 5227
EDUP /DUPF
MFT: 33, 34, 36, 37, 44, 49, 50, 67
  • Unnumbered amended returns are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter with the CSR number on it, or any Notice (e.g., Bal Due Notice).

  • Write the CSR number on the top of each amended return if applicable, and place the page with the CSR number on it behind page 1 of the return.

 

DOC TYPE: EO Amended - 1120POL, 1120
PROGRAM CODE: 710-13103

Sorting Requirements/Case Priority Category Code/MFT Description
Amended
Form 1120 POL
Form 1120C
EDUP
DUPF
MFT:02
  • Unnumbered amended returns are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter with the CSR number on it, or any Notice (e.g., Bal Due Notice).

  • Write the CSR number on the top of each amended return if applicable, and place the page with the CSR number on it behind page 1 of the return.

 

DOC TYPE: EO Operations Asst. Req. (OAR)
PROGRAM CODE: 710-13100
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
Operations Assistance Request (One sort) If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 67, 33, 44, 34, 36. 50, 37
  • F12412, Operational Assistance Request (OAR).

  • Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority.

  • The Criteria Code is Box 4 located in the upper right corner of F12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with F3210 to the TAS Liaison Originator.

Operations Assistance Request (One sort) If not marked "expedite"
Case Priority 2
ATAO
MFT:67, 33, 44,34, 36. 50, 37
Same as above.
 

DOC TYPE: EO OAR – 1120POL, 1120C
PROGRAM CODE: 710 - 13100

Sorting Requirements/Case Priority Category Code/MFT Description
Operations Assistance Request (One sort) If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 02
  • F12412, Operational Assistance Request (OAR).

  • Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority.

  • The Criteria Code is Box 4 located in the upper right corner of F12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with F3210 to the TAS Liaison Originator.

Operations Assistance Request (One sort) If not marked "expedite" Priority 2 ATAO
MFT: 02
Same as above.
 

DOC TYPE: EO Carryback - 990C, 990T
PROGRAM CODE: 710-13102 (RINT)
PROGRAM CODE: 710-13106 (TENT)

Sorting Requirements/Case Priority Category Code/MFT Description
Restricted Interest Carrybacks (Amended)
Form 990C
Form 990T
$1 million or more
Case Priority 1
RINT
MFT: 33, 34
(same MFTs for below)
  • Requires a separate sort based on different Category Code and dollar amount.

  • If multiple tax periods are received for the same taxpayer, separate Forms by the appropriate tax period.

  • It is important to leave all supporting information with each case.

  • If TP response to a letter includes Carrybacks, write the CSR number on the top of each Carryback and place the letter behind page 1.

Restricted Interest Carrybacks (Amended)
Form 990C
Form 990T
$100,000- $999,999
Case Priority 2
RINT See above.
Restricted Interest Carrybacks (Amended)
Form 990C
Form 990T
$5,000 - $99,999
Case Priority 3
RINT See above.
Restricted Interest Carrybacks (Amended Form 990C
Form 990T
$0- $4,999
Case Priority 4
RINT See above.
Tentative Carrybacks
Form 1139
Form 990T
Form, 990C
$1 million or more
Case Priority 1
TENT See above.
Tentative Carrybacks
Form 1139
Form 990T
Form 990C
$100,000- $999,999
Case Priority 2
TENT See above.
Tentative Carrybacks
Form 1139
Form
Form 990T
Form 990C
$5,000- $99,999
Case Priority 3
TENT See above.
Tentative Carrybacks
Form 1139
Form 990T
Form 990C
$0- $4,999
Case Priority 4
TENT See above.
 

DOC TYPE: EO Carrybacks - 1120POL, 1120C
PROGRAM CODE: 710-13102 (RINT)
PROGRAM CODE: 710-13106 (TENT)

Sorting Requirements/Case Priority Category Code/MFT Description
Restricted Interest Carrybacks (Amended)
Form 1120POL
Form 1120C
$1 million or more
Case Priority 1
RINT
MFT: 02
(same MFT for below)
  • Requires a separate sort based on different Category Code and dollar amount.

  • If multiple tax periods are received for the same taxpayer, separate Forms by the appropriate tax period. It is important to leave all supporting information with each case.

  • If TP response to a letter includes Carrybacks, write the CSR number on the top of each Carryback and place the letter behind page 1.

Restricted Interest Carrybacks (Amended) Form 1120POL Form 1120C)
$100,000- $999,999
Case Priority 2
RINT See above.
Restricted Interest Carrybacks (Amended) Form 1120POL
Form 1120C)
$5,000- $99,999
Case Priority 3
RINT See above.
Restricted Interest Carrybacks (Amended) Form 1120POL
Form 1120C
$0--$4,999
Case Priority 4
RINT See above.
Tentative Carrybacks
Form 1139
$1 million or more Case Priority 1
TENT See above.
Tentative Carrybacks
Form 1139
$100,000 - $999,999
Case Priority 2
TENT See above.
Tentative Carrybacks
Form 1139
$5,000 - $99,999
Case Priority 3
TENT See above.
Tentative Carrybacks
Form 1139)
$0- $4,999
Case Priority 4
TENT See above.
 

DOC TYPE: EO Quick Closure
PROGRAM CODE: 710-13101
FormORM 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
Quick Closures
Case Priority 2
EXOR
MFT: 67, 33, 44, 34, 36. 50, 37
Includes correspondence that has been presorted by a CSR. (e.g., address changes).
 

DOC TYPE: EO Quick Closures Corr - 1120POL, 1120C
PROGRAM CODE: 710-13101

Sorting Requirements/Case Priority Category Code/MFT Description
Quick Closures
Case Priority 2
EXOR
MFT: 02
Includes correspondence that has been presorted by a CSR. (e.g., address changes).
 

DOC TYPE: EO Quick Closures Duplicate Filing
PROGRAM CODE: 710-13103
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 charge out with DLN numbered documents CP190
MFT:
67, 33, 44, 34, 36. 50, 37
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP190 on top of the numbered document.

CP190 charge out without DLN unnumbered documents CP190
  • Requires a separate sort when CP190 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP193 charge out with DLN numbered documents DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP193 charge out without DLN numbered documents DUPF
  • Requires a separate sort when CP193 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP293 charge out with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP293 charge out without DLN numbered documents DAUD
  • Requires a separate sort when CP293 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: EO Quick Closure DUPF - 1120POL, 1120C
PROGRAM CODE: 710-13103

Sorting Requirements/Case Priority Category Code/MFT Description
CP190 charge out with DLN numbered documents C190
MFT: 02
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place CP190 on top of the numbered document.

CP190 charge out without DLN numbered documents C190
  • Requires a separate sort when CP190 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP193 charge out with DLN numbered documents DUPF
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP193 charge out without DLN numbered documents DUPF
  • Requires a separate sort when CP193 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

CP293 charge out with DLN numbered documents DAUD
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP293 charge out without DLN numbered documents DAUD
  • Requires a separate sort when CP293 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

 

DOC TYPE: EO CP161/141/504/504B– Penalty Appeals
PROGRAM CODE: 710-13105
FORM 990, Form 990C, Form 990PF, Form 990T, Form 1041A , Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
CP161 and CP141 Penalty Appeals
CP504, CP504B or any correspondence requesting penalty abatement or appeals.
EOCP
MFT: 67, 33, 44, 34, 36. 50, 37
CP161 – EO Penalty Appeals.
Will require CSR/TE presort to identify cases.
 

DOC TYPE: EO CP161/141/504/504B Penalty Appeals 1120POL, 1120C
PROGRAM CODE: 710-13105

Sorting Requirements/Case Priority Category Code/MFT Description
CP161 and
- CP141 Penalty Appeals
CP504,CP504B – Final Notice, Intent to Levy. -Correspondence requesting penalty abatement or appeal
EOCP
MFT: 02
CP161 – EO Penalty Appeals. Will require CSR/TE presort to identify cases.
 

DOC TYPE: EO Penalty Appeals
PROGRAM CODE: 710-13108
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
EO Penalty Appeals SPC2
MFT: 67, 33, 44, 34, 36. 50, 37
EO Penalty Appeals Correspondence. Will require CSR/TE presort to identify cases.
 

DOC TYPE: EO Penalty Appeals – 1120POL, 1120C
PROGRAM CODE: 710-13108

Sorting Requirements/Case Priority Category Code/MFT Description
EO Penalty Appeals SPC2
MFT: 02
EO Penalty Appeals Correspondence. Will require CSR/TE presort to identify cases.
 

DOC TYPE: EO Credit Debit Listing
PROGRAM CODE: 710-13201

Sorting Requirements/Case Priority Category Code/MFT Description
Credit Debit Listing AM31
AM32
MFT: 46
  1. Separate each case by different Sort DLN

  2. Only doc prep the page containing data in the Period Ending, Type of Tax, Form Filed, and Name Control fields. (Usually the last page with the same Sort DLN unless there are continuation pages.)

  3. If there are continuation pages, ensure they are associated with the page that contains the information above. Destroy the pages that do not contain data in the fields listed in (2) above.

 

DOC TYPE: EO AM Transcripts
PROGRAM CODE: 710-13202

Sorting Requirements/Case Priority Category Code/MFT Description
AM Transcripts AM03
AM04
MFT: 46
  1. Separate each case by different Sort DLN.

  2. Only doc prep the page containing data in the Period Ending, Type of Tax, Form Filed, and Name Control fields. (Usually the last page with the same Sort DLN unless there are continuation pages.)

  3. If there are continuation pages, ensure they are associated with the page that contains the information above. Destroy the pages that do not contain data in the fields listed in (2) above.

 

DOC TYPE: EO Duplicate Filed Returns - Amended Bonds
PROGRAM CODE: 710-13203

Sorting Requirements/Case Priority Category Code/MFT Description
Amended Bonds – numbered returns TDUP
MFT: 46
EO Amended BONDS – Duplicate Filed Returns CP 190/193. The sort for this document type includes the following forms: 8038, 8038-G, 8038-GC, and 8328.
 

DOC TYPE: EO Amended Bonds
PROGRAM CODE: 710-13203

Sorting Requirements/Case Priority Category Code/MFT Description
EO Amended Bonds – unnumbered returns TDUP
MFT: 46
EO unnumbered Amended BONDS. The sort for this document type includes the following forms: 8038, 8038-G, 8038-GC, and 8328.
 

DOC TYPE: EO TEB CLAIMS Form 8038-T refund claims
PROGRAM CODE: 710-13204

Sorting Requirements/Case Priority Category Code/MFT Description
TEB Claims – Tax Exempt Bond Form 8038 -T refund claims TBCL
MFT: 46
Refund on Form 8038-T with one sort identified by CSR/TE sort.
 

DOC TYPE: EO Exam Compliance Unit
PROGRAM CODE: 710-13109
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227

Sorting Requirements/Case Priority Category Code/MFT Description
EO Amended Bonds – numbered returns EOCU
MFT: 67, 33, 44, 34, 36. 50, 37
Work generated from Exam EO Compliance Unit.
 

DOC TYPE: EO Internal Request
PROGRAM CODE: 710-13100
Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227, Form 8703, Form 8038

Sorting Requirements/Case Priority Category Code/MFT Description
Form 4251with DLN numbered documents
(See note below)
EOIR
MFT: 67, 33, 44, 34, 36. 50, 37, 46, 84
  • Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place 4251 on top of the numbered document.

Form 4251without DLN numbered document
(See note below)
EOIR
  • Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

Miscellaneous Forms with a numbered document EOIR Requires a separate sort due to DLN numbered documents attached. Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.
Miscellaneous forms without a numbered document EOIR
  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document.

  • Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form.

CP195 charge out with DLN numbered documents OTHE
  • Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code.

  • Place charge out on top of the numbered document.

CP195 charge out without DLN numbered documents. OTHE
  • Requires a separate sort due to different category code.

  • Requires a separate sort when CP195 comes from files without DLN numbered documents attached.

 

DOC TYPE: EO Internal Request 1120POL/1120C
PROGRAM CODE: 710-13100

Sorting Requirements/Case Priority Category Code/MFT Description
Form 4251 with DLN numbered documents
(see the note at the end of this exhibit)
EOIR
MFT: 02
(same MFT for below)
  • Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place 4251 on top of the numbered document.

Form 4251without DLN numbered document
(see the note at the end of this exhibit)
EOIR
  • Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy.

Miscellaneous forms with a numbered document EOIR
  • Requires a separate sort due to DLN numbered documents attached.

  • Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.

Miscellaneous forms without a numbered document EOIR
  • Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam.

  • The CSR already has the original case on CII.

  • Insert a separator sheet between each Technical Assistance Reply Form.

CP195 charge out with DLN numbered documents OTHE
  • Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code.

  • Place charge out on top of the numbered document.

CP195 charge out without DLN numbered documents. OTHE
  • Requires a separate sort due to different category code.

  • Requires a separate sort when CP195 comes from files without DLN numbered documents attached.

 

Note:

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII CSRs must use request code"S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, CII Scan Request will print below the DLN on Form 4251

.

  • Additionally, document request code "X" (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed.

Exception:

If Form 4251 and associated documents are received from the Files function for AM Dept(s) identified as not working CII (i.e., TPR), forward to the correct AM Dept. as a paper document versus returning to the Files.

APPENDIX F - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EMPLOYEE PLAN (EP) OGDEN

  1. The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for EP are provided in the tables below.

  2. Category codes, SPC1, SPC2, SPC3, SPC4, and ERRF will be valid for all document types. Sites will provide guidance about when to use codes.

  3. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation.

  4. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types.

Sorting Requirements/Case Priority Category Code/MFT Description
Form 4442
Case Priority 1
TWRO
MFT: 74,76
  • Form 4442, Inquiry Referral requires a separate sort due to the case priority.

  • Write the CSR number on top of the form if present in Box 27 of Form 4442.

DOC TYPE: EP Correspondence
PROGRAM CODE: 710–72801

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence
Form 5500
SPC1
MFT: 74
  1. Includes all written communication from a taxpayer or representative and CP 213 letter replies.

  2. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice.

  3. Do not include:

    • Original tax Returns

Form 843 requesting abatement of interest - identified by the CSR screening process F843 Form 843 requesting abatement of interest - identified by the CSR screening process.
 

DOC TYPE: EP Correspondence - 5330
PROGRAM CODE: 710-72860

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence
Form 5330
EPTP
MFT: 76
  • Correspondence regarding Form 5330 that has been presorted by a CSR.

  • Do not include: Original tax Returns.

 

DOC TYPE: EP Quick Closure
PROGRAM CODE: 710-72800

Sorting Requirements/Case Priority Category Code/MFT Description
Quick Closures Correspondence
Form 5500
EPIR
MFT: 74
Presort correspondence identified as quick closures.
 

DOC TYPE: EP Duplicate Filing- 5330
PROGRAM CODE: 710-72865

Sorting Requirements/Case Priority Category Code/MFT Description
CP190with DLN numbered documents C190/EPDP
MFT: 76
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP190 without DLN numbered documents C190/EPDP
  • Requires a separate sort when CP190 comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

CP193 DLN with numbered documents DUPF/EPDP
  • Requires a separate sort due to DLN numbered documents attached and different Category Code.

  • Place charge out on top of the numbered document.

CP193,without DLN numbered documents DUPF/EPDP
  • Requires a separate sort when these CP notices come from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

 

DOC TYPE: EP Amended - 5330
PROGRAM CODE: 710-72865

Sorting Requirements/Case Priority Category Code/MFT Description
Amended - Form 5330 (One sort) EPDP DUPF
MFT: 76
  • Unnumbered Amended Form 5330. If multiple Form 5330 are submitted at the same time, each one will be imaged and counted separately.

  • It is important to leave all supporting information with each case.

  • If correspondence is received with multiple forms (Form 5330) attached (for example: letter from the customer with three Form 5330) put 5330 on top and:

    1. Leave the correspondence and envelope with the case with the oldest date (for example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document type TPRQ.

    2. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 5330.

    3. Insert a Separator Sheet between each new case. If TP response to a letter includes 5330 for multiple years, separate the different years, write the CSR number on the top of each Form 5330 and leave the response with the first Form 5330.

 

DOC TYPE: EP Operations Assistance Request (OAR)
PROGRAM CODE: 710-72800/72801

Sorting Requirements/Case Priority Category Code/MFT Description
Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form)
Case Priority 1
ATAO
MFT: 74, 76
  • Form 12412 Operational Assistance Request (OAR).

  • Most OARs will be faxed to ICT; a few original hard copies will be routed.

  • All must be given top priority.

  • The Criteria Code is Box 4 located in the upper right corner of Form 12412.

  • After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator.

Operations Assistance Request If not marked "expedite"
Case Priority 2
ATAO
MFT: 74, 76
Same as above.
 

DOC TYPE: EP 5330 Transcripts
PROGRAM CODE: 710-72864

Sorting Requirements/Case Priority Category Code/MFT Description
5330 Transcripts AM04
AM05
EPAM
MFT: 76
Form 5330 AMRH Transcripts.
 

DOC TYPE: EP Penalty Appeals
PROGRAM CODE: 710-72802

Sorting Requirements/Case Priority Category Code/MFT Description
Penalty Appeals SPC1
MFT: 74
Form 5500 Penalty Appeals correspondence.
 

DOC TYPE: EP Credit Debit Listing
PROGRAM CODE: 710-72862

Sorting Requirements/Case Priority Category Code/MFT Description
Credit Debit Listing EPCD
MFT: 76
AM31, AM32
 

DOC TYPE: EP Internal Requests
PROGRAM CODE: 710-72867/710-72860

Sorting Requirements/Case Priority Category Code/MFT Description
Internal Requests EPBS
MFT: 74, 76
Program Code: 710-72867
  • EP Analyst Request.

Form 4251with DLN numbered documents (See note below) EPTP
MFT: 74
Program Code: 710-72860
  • Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place 4251 on top of the numbered document.

Form 4251 without DLN numbered document (See note below) EPTP
MFT: 74
  • Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached.

  • If a duplicate copy is attached, only doc prep the one with the Files annotation on it.

  • Destroy the second copy.

Miscellaneous Forms with a numbered document EPTP
MFT: 74
  • Requires a separate sort due to DLN numbered documents attached.

  • Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer initiated documents or any other case with a DLN numbered document attached.

CP213 Miscellaneous forms without a numbered document EPTP
MFT: 74
  • CP213 No replies Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case.

  • It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII.

  • Insert a separator sheet between each Technical Assistance Reply Form.

Form 14704 SPC1 Program Code: 710-72801
 

The following doc type is now part of the electronic notices/transcripts and not be received in ICT as paper. Document Type: EP 186, Program Code: 710-72801.

Note:

The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, “CII Scan Request” will print below the DLN on Form 4251.

  • Additionally, document request code "X" (CC ESTAB) has been established for Non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code "X" is used, “CII Print Request” will print below the DLN on Form 4251.

  • Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows "CII Scan Request" (under the DLN). If the form does not state "CII Scan Request" , route the document as paper.

Exception:

If Form 4251 and associated documents are received from the Files function for AM Dept(s) identified as not working CII (i.e., TPR), forward to the correct AM Dept. as a paper document vs returning to the Files.

APPENDIX G - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES LB&I ACA OGDEN

The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for LB&I ACA are provided in the tables below.

Category code TPRQ will be valid for all document types. LB&I HQ will provide guidance about when to use codes.

DOC TYPE: Form 843 BPD
PROGRAM CODE: 710-10004

Sorting Requirements/Case Priority Category Code/MFT Description
Form 843 TPRQ
MFT: 03
  • Taxpayer submitted Form 843

 

DOC TYPE: Form 843 BPDI
PROGRAM CODE: 710-10004

Sorting Requirements/Case Priority Category Code/MFT Description
Form 4251with DLN numbered documents TPRQ
MFT: 03
  • Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached.

  • Place 4251 on top of the numbered document.

 

DOC TYPE: Form 843 BPDC
PROGRAM CODE: 710-10004

Sorting Requirements/Case Priority Category Code/MFT Description
Correspondence TPRQ
MFT: 03
  • Includes BPD written communications from a taxpayer or representative.

  • Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed above.

APPENDIX H - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS - IMF/IMF INTERNATIONAL

  1. Scanning of carryback and carryforward applications/claims IMF/IMF International requires expedited handling. The information below outlines the procedures for handling carryback claims.

  2. If a case is received with indications it is either a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence.

    Note:

    Do not route carryback applications/ claims to Statute control unit. The information below outlines the procedures for handling carryback applications/claims.

Reminder: IMF International criteria includes correspondence, amended returns, no-merge cases, and/or Form 1040-X involving the following issues and are worked in Philadelphia Accounts Management.
  • Form 1040-X, Amended U.S. Individual Income Tax Return, foreign tax credit carryback claims.

  • Form 1116, Foreign Tax Credit requesting a carryback.

  • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands.

  • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

  • Form 8840, Closer Connection Exception Statement for Aliens.

  • Dual Status.

  • Correspondence or amended returns for carryback changes due to “tax treaties”.

  • Spanish language correspondence relating to Form 1040-PR or Form 1040-SS and/or other international issues involving a carryback request.

Note:

The U.S. Territories consist of the U.S. Virgin Islands, Puerto Rico, American Samoa, Guam and the Commonwealth of the Northern Mariana Islands.

For additional information see IRM 21.8.1.1.9, Campus Consolidation and Program Centralization

Scanning IMF/IMF International Carryback Applications /Claims Chart
DOC TYPE: CARRYBACK
PROGRAM CODE: 710-40063 (RINT)
PROGRAM CODE: 710-40064 (TENT)
PROGRAM CODE: 710-33082 (IRNT)
PROGRAM CODE: 710-33086 (ITCB)

Sorting Requirements Category Code and Case Priority Additional Notes
Restricted Interest Carrybacks
Form 1040-X, Amended U.S. Individual Income Tax Return,
$1 million or more
Domestic -RINT
International – IRNT
Case Priority 1
Scan to IDRS 0933083039

IMF INTL
Case Priority 1 Scan to IDRS 0532078254
  • If multiple tax periods are received from the same taxpayer, separate the forms by the appropriate tax period.

  • It is important to leave all supporting information with each case.

  • See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence.

Restricted Interest Carrybacks
Form 1040-X
$100,000-$999,999
Domestic -RINT
International – IRNT
Case Priority 2
See above for additional information.
Restricted Interest Carrybacks,
Form 1040-X
$5,000-$99,999
Domestic -RINT
International – IRNT
Case Priority 3
See above for additional information.
Restricted Interest Carrybacks,
Form 1040-X
$0-$4,999
Domestic -RINT
International – IRNT
Case Priority 4
See above for additional information.
Tentative Carrybacks
Form 1045, Application for Tentative Refund, or e $1 million or more
Domestic -TENT
International – ITCB
Case Priority 1

Scan to IDRS 0933083039

IMF INTL
Case Priority 1 Scan to IDRS 0532078254
  • All information remains with each case on the tax period of the Form 1045/1139.

  • See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence.

Tentative Carrybacks
Form 1045
Form 1139
$100,000-$999,999
Domestic -TENT
International – ITCB
Case Priority 2
See above for additional information.
Tentative Carrybacks
Form 1045
Form 1139
$5,000-$99,999
Domestic -TENT
International – ITCB
Case Priority 3
See above for additional information.
Tentative Carrybacks
Form 1045
Form 1139
$0-$4,999
Domestic -TENT
International – ITCB
Case Priority 4
See above for additional information.
 

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the IDRS number when validating.

Note:

Priority codes for carryback applications/claims are determined by the total dollar amount of the application/claim. If the taxpayer submits multiple claims on Form 1040-X or includes a Form 1045 (Form 1139 is for corporate entities) for the same loss year, combine the amounts from all the forms to determine the correct priority code. Only combine the amounts on the Forms 1040-X and 1045 for the same loss year.

Reminder: The Form 1040-X may not have the carryback box checked or any other indication of Net Operating Loss (NOL) on the form itself, but may have an “NOL worksheet” within the case.

Carryback applications/claims can be received at any site. The receiving site will scan the claims to the appropriate site as outlined in the following table:

IMF/IMF INTERNATIONAL CARRYBACK SCANNING SITE CHART

Case Type Receiving Site Scanning Information
Form 1040-X
Carryback, domestic
All sites

Exception:

Million dollar refunds and cases identified after being distributed as another case type will be retained in the receiving campus

Scan to Brookhaven

Note:

Use category code RINT with document type carryback, along with program code 710-40063, MFT: 30, and any applicable priority code.

Note:

Million dollar refunds are scanned directly to Scan to IDRS 0933083039

Form 1040-X
Carryback, International
All sites Scan to Philadelphia

Note:

Use category code "IRNT" with document type carryback, along with program code 710-33082, MFT: 30, and any applicable priority code.

Note:

Million dollar refunds are scanned directly to Scan to IDRS 0532078254

Form 1045
Carryback, domestic
All sites

Exception:

Million dollar refunds and cases identified after being distributed as another case type will be retained in the receiving campus

Scan to Brookhaven

Note:

Use category code TENT with document type carryback, along with program code 710-40064, MFT 30, and any applicable priority code.

Note:

Million dollar refunds are Scan to IDRS

Form 1045, International All sites Scan to Philadelphia

Note:

Use category code ITCB with document type carryback along with program code 710-33086, MFT 30. Million dollar cases Scan to IDRS 0532078254

 

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C with a Carryback form process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the IDRS number when validating.

Note:

Details for scanning to the different IMF sites can be found in the IRM 3.13.6.2.4

IMF/IMF INTERNATIONAL CARRYFORWARDS FORM 1040-X

Doc Type Function and Program Code MFT Category Code Description
IMF
Carryforward Domestic
710-40055 30 CFWD Carryforward claim of net operating losses on Form "1040-X" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case.
IMF Carryforward
International
710-33080 30 ICFD Same as above
 

Note:

Carryforward cases will not be assigned priority codes

APPENDIX I - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS AND FORM 1138 - BMF/BMF INTERNATIONAL AND EO

  1. Scanning of carryback applications/claims requires expedited handling. The information below outlines the procedures for handling BMF/BMF International carryback/carryforward applications and claims.

  2. If a case is received with indications and includes a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence.

    Note:

    Do not route carryback applications/claims to Statute control unit. The information below outlines the procedures for handling carryback applications/claims. Reminder: BMF International Issues include correspondence and/or amended returns involving the following issues and are worked at KCSPC and OAMC.

  • Amended Form 1040-NR, U.S. Nonresident Alien Income Tax Return, filed by a Fiduciary (EIN on return) requesting a carryback.

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

  • Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.

  • Form 1118, Foreign Tax Credit – Corporations, Foreign Tax Credit adjustments regardless of the form it is attached such as Form 1120-F or Form 1120X requesting a carryback.

  • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation.

  • Form 1120X, Amended U.S. Corporation income Tax Return, Foreign Tax Credit Carryback Claims.

  • Spanish language correspondence related to BMF International.

Note:

The U.S. Territories consist of the U.S. Virgin Islands, Puerto Rico, American Samoa, Guam and the Commonwealth of the Northern Mariana Islands.

For additional information see IRM 21.8.2.1.1, Campus Consolidation and Program Centralization.

DOC TYPE: BMF CARRYBACKS FORMS 1120X/1139/1041/1045
PROGRAM CODE: 710-10063 (RINT)
PROGRAM CODE: 710-10064 (TENT)
PROGRAM CODE: 710-33087 (IRNT)
PROGRAM CODE: 710-33089 (ITCB)

Sorting Requirements/Case Priority Category Code Description
Restricted
Interest
Carrybacks


Amended Form 1120 Series including Form 1120-X
MFT 02

Amended Form 1041 MFT 05
$ 1 million or more
Form 990-T
MFT 34
Domestic -RINT
International – IRNT
Case - Priority 1
  • If multiple tax periods are received from the same taxpayer, separate the forms by the appropriate tax period.

  • It is important to leave all supporting information with each case.

  • See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence.

Restricted Interest Carrybacks
Amended Form 1120 Series including Form 1120-X -MFT 02

Amended Form 1041 - MFT 05
$100,000- $999,999
Form 990-T
MFT 34
Domestic -RINT
International – IRNT
Case Priority 2
See above for additional information.
Restricted Interest Carrybacks
Amended Form 1120 Series including Form 1120-X -MFT 02

Amended Form 1041 - MFT 05
$5,000- $99,999
Form 990-T
MFT 34
Domestic -RINT
International – IRNT
Case Priority 3
See above for additional information.
Restricted Interest Carrybacks
Amended Form 1120 Series including Form 1120-X -MFT 02

Amended Form 1041
$0--$4,999
Form 990-T
MFT 34
Domestic -RINT
International – IRNT
Case Priority 4
See above for additional information.
Restricted Interest Carrybacks
Amended Form 1120 series including Form 1120-X
MFT 02
Domestic - RINT
International IRNT
Case Priority Code 6

Note:

Priority Code 6 is included on requests for the refund of corporate minimum tax credit per CARES Act only

Request for the 100 percent refundable corporate minimum tax credit (MTC). Identified by:
  • Statement on top of form “Electing to Take 100 percent Refundable Credit Amount in 2018 - per CARES Act Section 2305(b)

  • Statement in explanation of changes the request is for MTC only.

Tentative Carrybacks
Form 1139
Corporation Application for Tentative Refund
$1 million or more Case
Form 1045 - Application for Tentative Refund

Note:

Form 1045 used by BMF entities filing a carryback TENT on Form 1041

Domestic -TENT
International – ITCB
Case Priority 1
  • All information remains with each case on the tax period of the Form 1139.

  • See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence.

Tentative Carrybacks
Form 1139
Form 1045
$100,000- $999,999
Domestic -TENT
International – ITCB
Case Priority 2
See above for additional information.
Tentative Carrybacks
Form 1139
Form 1045
$5,000- $99,999
Domestic -TENT
International – ITCB
Case Priority 3
See above for additional information.
Tentative Carrybacks
Form 1139
Form 1045
$0- $4,999
Domestic -TENT
International – ITCB
Case Priority 4
See above for additional information.
Tentative Carrybacks
Form 1139 only
Domestic - TENT
International - ITCB
Case Priority 6

Note:

Priority Code 6 is included on requests for the refund of corporate minimum tax credit per CARES Act only.
The total dollar amounts of a claim is not utilized when including Priority Code 6 which is included only on BMF carryback applications/claims reporting a request for refund of the 100 percent corporate minimum tax credit (MTC) per the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020. PC 6 is included on carryback applications/claims reporting only the CARES Act MTC refund

Request for the 100 percent refundable corporate minimum tax (MTC). Identified by:
  • Statement on top of form “Electing to Take 100 percent Refundable Credit Amount in 2018 - per CARES Act Section 2305(b)

  • Statement in explanation of changes the request is for MTC only.

 

Note:

If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a carryback form or loose, process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating. For Ogden - BMF Carrybacks are scanned to IDRS 0442189338

Note:

Priority codes for carryback applications/claims are determined by the total dollar amount of the claim. If the taxpayer submits multiple claims on Form 1120X/Amended 1041 or includes a Form 1139/Form 1045 for the same loss year, combine the amounts from all the forms to determine the correct priority code. If the forms are for different loss years, the amount of each separate claim determines the priority code.

Note:

To determine the correct priority code for carryback applications/claims combining a request for a CARES Act net operating loss and a 100 percent corporate minimum tax credit refund for tax years 2018, 2019 and 2020, utilize the carryback refund dollar amounts when determining the correct priority code, 1-4.

Reminder:

The Form 1120X may not have the carryback box checked or any other indication of Net Operating Loss (NOL) on the form itself, but may have an NOL worksheet within the case.

Reminder:

The Form 1041 may not have the carryback box checked, but may have an amount in Line 15a/15b or an indication of NOL worksheet within the case.

Carryback applications/claims can be received at any site. The receiving site will scan the applications/claims to the appropriate site as outlined in the following table:

BMF/BMF INTERNATIONAL CARRYFORWARDS - Form 1041, Form 1120-S and Form 990T

Doc Type Function and Program Code MFT Category Code Description
Carryforward
1041
Domestic
710-10057 05 CFWD Carryforward claim of net operating losses on Form "1041" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case
Carryforward 1120
Domestic
710-10057 02 CFWD Carryforward claim of net operating losses on Form "1120X" Carryforward claims can also be reported on an amended Form "1120-C" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case.
Carryforward 1041 International 710-33081 05 ICFD Carryforward claim of net operating losses on Form "1041" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case
Carryforward 1120 International 710-33081 02 ICFD Carryforward claim of net operating losses on Form "1120X" Carryforward claims can also be reported on an amended Form "1120-C" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case.
Carryforward - 990T 710-13104 34 ECFD Carryforward claim of net operating losses on Form "1040-X" If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case.
 

Note:

Carryforward cases will not be assigned priority codes

Form 1138 can be received at any site. The receiving site will scan the Form 1138 claims to the appropriate site as outlined in the following table:

SCANNING INSTRUCTIONS FOR FORM 1138

Doc Type Function and Program Code MFT Category Code Case Priority Code Description
Tentative Carryback – Domestic 710-10064 02 TENT 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a TENT with priority code 5. Control on the tax period identified on line 4 of Form 1138.
Tentative Carryback - International 710-33089 02 ITCB 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a ITCB with priority code 5. Control on the tax period identified on line 4 of Form 1138.
Tentative Carryback – Domestic 710-10064 05 TENT 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a TENT with priority code 5. Control on the tax period identified on line 4 of Form 1138.
Tentative Carryback - International 710-33089 05 ITCB 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a ITCB with priority code 5. Control on the tax period identified on line 4 of Form 1138.
 

Note:

If correspondence includes a copy of Letter 2643C, write the CSR number from the letter on the top of the Form 1138 and place the letter in the back of the case. Enter the CSR number when validating. For Ogden – BMF Carrybacks are scanned

Note:

Although a Form 1138 must only be filed by a Corporation occasionally Estates or Trusts (Form 1041) will mistakenly file as well. Scan all Forms 1138 into CII as directed in the chart above. Accounts Management will address the incorrect filing of a Form 1138 by Estates or Trusts (Form 1041).

APPENDIX J - SCANNING CATEGORY A CASES (CATA)

Form 1040-X cases are being screened for Category A (CATA) criteria prior to forwarding to ICT. The cases will include a cover sheet to identify the particular CATA issue and will be reviewed by Accounts Management CSRs for accuracy. CATA cases require a referral to Examination prior to taking any action. It is vital that these cases remain separated from the regular Form 1040-X and scanned into CII accordingly. These cases must be scanned into CII using the applicable category code with document type "1040-X - CATA" .

Note:

If hurricane Harvey, Irma or Maria or a Presidentially declared disaster in 2016, or a 2017 California wildfire is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to: Domestic English - 0630103922 or Domestic Spanish - 0630176475. Select AUSC as the DSC for domestic and Spanish and PSC (Philadelphia) International.

  1. Scanning of any pre-identified Category A (CATA) claims requires expedited handling. The following information outlines the procedures for the scanning of these CATA claims.

  2. CAT-A claims will be identified by Submission Processing and forwarded to Accounts Management for review by a CSR(s) prior to scanning.

  3. Once reviewed by the CSR(s), the claims will be forwarded to ICT for scanning.

  4. These Form 1040-X cases will be scanned with the appropriate category code and document type "1040-X - CATA."

  5. CAT-A with Carryback or Carryforward Criteria will be sorted to those categories.

    Example:

    Form 1040-X meeting the CATA criteria for Schedule A will be scanned using category code “CATA”, with document type 1040-X - CATA.

    Example:

    Form 1040-X meeting the CATA criteria for the First-Time Homebuyer Credit will be scanned using category code FTHB, with document type 1040-X- CATA.

    Example:

    Form 1040-X meeting the CATA criteria for a disaster claim will be scanned using category code DSTR, with document type 1040-X- CATA.

  6. Each claim will include a cover sheet identifying the specific CATA criteria identified. Ensure this cover sheet is scanned as the second page of each corresponding case.

SCANNING CATEGORY A CASES (CATA) Chart

Form Meets CATA criteria Issue Document Type Function and Program Category Code /Priority Code Action Needed
Form 1040-X Meets CATA criteria Schedule A 1040-X - CATA 710-40059 CATA Route to AM Screener before scanning
Form 1040-X Meets CATA criteria First-Time Homebuyer 1040-X - CATA 710-40051 FTHB
Priority Code 1
Route to AM Screener before scanning
Form 1040-X Meets CATA criteria Disaster Claim 1040-X - CATA 710-82360 DSTR Route to AM Screener before scanning

APPENDIX K - STREAMLINED DOCUMENTS - BMF AND IMF

The documents in the charts below can be identified by "Streamlined" notated on the document or return, the volume for this work is minimal. Form 1041- BMF and Form 1040-X- IMF are the only returns, that may have "Streamlined" notated on them. If "Streamlined" is not notated on the documents, process following Exhibit 3.13.6-1 for IMF and Exhibit 3.13.6-4 for BMF instructions.

Work Type Doc Type Form Program Code Category Code PRIORITY Scan to IDRS
BMF Internal Request, 1120 3465-BMF 710-10000 IRRQ 0 0433020103
BMF 4442 4442-BMF 700-60200 TWRO 1 0433020103
BMF Internal Requests (941, 1041, 1065, etc. ) 3465-BMF 710-10000 IRRQ 0 0433020103
BMF International 1041 1041- BMF 710-33081 IXRT 0 0433020103
BMF International 4442 4442-BMF 700-60200 TWRO 1 0433020103
BMF International Internal Request, (941, 1041, 1065, 1120, etc.) 3465-BMF 710-33030 IIRQ 0 0433020103
BMF International Internal Request, 1120/706/709 3465-BMF 710-33030 IIRQ 0 0433020103
Work Type Doc Type Form Program Code Category Code PRIORITY Scan to IDRS
IMF 1040-X 1040-X-IMF 710-40051 XRET 0 0538484743
IMF 4442 4442-IMF 700-60200 TWRO 1 0538484743
IMF Internal Transcripts 3465-IMF 710-40000 IRRQ 0 0538484743
IMF International 1040-X 1040-X-IMF 710-33080 IXRT 0 0538484743
IMF International 4442 4442-IMF 700-60200 TWRO 1 0538484743
IMF International Internal Request 3465-IMF 710-33040 IRRQ 0 0538484743

APPENDIX L - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT AND IDTVA - BMF

DOC TYPE: IDT94X
PROGRAM CODE: 710-10010 - MFT: 01,10,11,14,16

Sorting Requirements/Case Priority Category Code Description
Case Priority 2 BID1 Employment Tax Correspondence/ Form 14039B
 

DOC TYPE: IDT1120
PROGRAM CODE: 710-10011- MFT: 02

Sorting Requirements/Case Priority Category Code Description
Case Priority 2 BID2 Corporation Income Tax
Correspondence/ Form 14039B
 

DOC TYPE: IDTOTH
PROGRAM CODE: 710-10011

Sorting Requirements/Case Priority Category Code Description
Case Priority 2 BID3 All Other Correspondence/ Form 14039B

APPENDIX M - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDTVA - IMF AND IMF INTERNATIONAL(II) COMPLIANCE

DOC TYPE: ACSS Domestic IDT
PROGRAM CODE(s): 710-40231

Sorting Requirements/Case Priority Category Code Description
ACSS Domestic IDT IDI3 As identified by IDTVA. Default Program Code 40231 and Category Code IDI3.
 

DOC TYPE: ACSS Spanish
PROGRAM CODE(s): 710-40231 - MFT - 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
ACSS Spanish IDI3 As identified by IDTVA. Default Program Code 40231 and Category Code IDI3.
 

DOC TYPE: AUR Open IDT
PROGRAM CODE(S): 710-40222 - MFT:- 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
AUR Open IDT IDI2 As identified by IDTVA. Default Program Code 40221 and Category Code IDI2.
 

DOC TYPE: AUR Recon IDT
PROGRAM CODE(s): 710-40222

Sorting Requirements/Case Priority Category Code Description
AUR Recon IDT IDI2 As identified by IDTVA. Default Program Code 40222 and Category Code IDI2.
 

DOC TYPE: AUR Spanish:
PROGRAM CODE(s): 710-40222 - MFT - 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
AUR Spanish IDI2 As identified by IDTVA. Default Program Code 40222 and Category Code IDI2.
 

DOC TYPE: ASFR Open IDT
PROGRAM CODE(s): 710-40243

Sorting Requirements/Case Priority Category Code Description
ASFR Open IDT IDI4 As identified by IDTVA. Default Program Code 40243 and Category Code IDI4.
 

DOC TYPE: ASFR Recon IDT
PROGRAM CODE: 710-40243

Sorting Requirements/Case Priority Category Code Description
ASFR Recon IDT IDI4 As identified by IDTVA. Default Program Code 40261 and Category Code IDI14.
 

DOC TYPE: ASFR Spanish
PROGRAM CODE): 710- 40243

Sorting Requirements/Case Priority Category Code Description
Case Priority 2 IDI4 As identified by IDTVA. Default Program Code 40261 and Category Code IDI14.
 

DOC TYPE: Balance Due IDT
PROGRAM CODE: 710- 40251

Sorting Requirements/Case Priority Category Code Description
Balance Due IDT IDI9 As identified by IDTVA. Default Program Code 40251 and Category Code IDI9.
 

DOC TYPE: Balance Due IDT Spanish
PROGRAM CODE: 710- 40251

Sorting Requirements/Case Priority Category Code Description
Balance Due IDT Spanish IDI9 As identified by IDTVA. Default Program Code 40251 and Category Code IDI9.
 

DOC TYPE: COMP RPM - IDII
PROGRAM CODE: 710- 85431- MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
COMP RPM - IDII IDII As identified by IDTVA. Default Program Code 85430 and Category Code IDII.
Responses to Letters 5955C and 5956C IDII Responses to Letters 5955C and 5956C – IDRS group numbers other than 11788. NOTE: If the IDRS number begins with 11788, see Exhibit 3.13.6-1 for information regarding DOC Type: RPMC.
 

DOC TYPE: DITA RPM
PROGRAM CODE: 710- 85430, 85431, 85432, 85433 - MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
DITA RPM IDII As identified by IDTVA. Default Program Code 85430 and Category Code IDII.
 

DOC TYPE: Exam Closed IDT
PROGRAM CODE: 710- 40211

Sorting Requirements/Case Priority Category Code Description
Exam Closed IDT IDI1 As identified by IDTVA. Default Program Code 40212 and Category Code IDI1.
 

DOC TYPE: Exam Open IDT
PROGRAM CODE: 710- , 40211

Sorting Requirements/Case Priority Category Code Description
Exam Open IDT IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1.
 

DOC TYPE: Exam Open IDT Disc
PROGRAM CODE: 710- 40211 - MFT:- 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
Exam Open IDT Disc IDI1 As identified by IDTVA. Default Program Code 40213 and Category Code IDI1.
 

DOC TYPE: Exam Closed IDT Disc
PROGRAM CODE: 710- 40211 - MFT:- 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
Exam Closed IDT Disc IDI1 As identified by IDTVA. Default Program Code 40214 and Category Code IDI1.
 

DOC TYPE: Exam Open IDT EITC
PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
Exam Open IDT EITC IDI1 As identified by IDTVA. Default Program Code 40211 and Category Code IDI1.
 

DOC TYPE: Exam Closed IDT EITC
PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
Exam Closed IDT EITC IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1.
 

DOC TYPE: Exam SFR IDT Open
PROGRAM CODE: 710-40211- MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Category Code
Exam SFR IDT Open IDI1 As identified by IDTVA. Default Program Code 40215 and Category Code IDI1.
 

DOC TYPE: Exam SFR IDT Closed
PROGRAM CODE: 710-40211 -MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Category Code
Exam SFR IDT Closed IDI1 As identified by IDTVA. Default Program Code 40212 and Category Code IDI1.
 

DOC TYPE: Exam SFR Recon IDT
PROGRAM CODE: 710-40211

Sorting Requirements/Case Priority Category Code Description
Exam SFR Recon IDT IDI1 As identified by IDTVA. Default Program Code 40216 and Category Code IDI1.
 

DOC TYPE: Exam Spanish
PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65

Sorting Requirements/Case Priority Category Code Description
Exam Spanish IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1.
 

DOC TYPE: TDI IDT
PROGRAM CODE: 710-40240, 40241

Sorting Requirements/Case Priority Category Code Description
TDI IDT IDI9 As identified by IDTVA. Default Program Code 40241 and Category Code IDI9.
 

DOC TYPE: Refund Hold IDT
PROGRAM CODE: 710-40243

Sorting Requirements/Case Priority Category Code Description
Refund Hold IDT IDI4 As identified by IDTVA. Default Program Code 40242 and Category Code IDI4.
 

DOC TYPE: II ACSS International IDT
PROGRAM CODE: 710-40231

Sorting Requirements/Case Priority Category Code Description
II ACSS International IDT IDI3 As identified by IDTVA. Default Program Code 40232 and Category Code IDI3.
 

DOC TYPE: II ASFR International IDT
PROGRAM CODE: 710-40243

Sorting Requirements/Case Priority Category Code Description
ASFR International IDT IDI4 As identified by IDTVA. Default Program Code 40243 and Category Code IDI4.

APPENDIX N - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT - IMF

DOC TYPE: ID Theft IDT1
PROGRAM CODE: 710–40011

Sorting Requirements/Case Priority Category Code Description
Form 14039
Case Priority 2
IDT1
  • Form 14039 Section B

    1. If checkbox 1 marked, scan as IDT1.

    2. If both or no boxes are checked, scanned as IDT1 and assigned to Fresno UA IDRS 1042000000.

    3. If checkbox 2 is marked, scan as IDT4.

  • Form 14039 alone or with correspondence written in English.

  • Also when taxpayer indicates he wants to be contacted in Spanish but does not provide an explanation or correspondence in Spanish. Type/IDTheft - IDT1 (The work type is IMF INTL if a foreign address is listed on the form).

    1. MFT- 30

    2. Tax Period - Applicable

  • Form 14039 – if you receive multiple forms in one envelope, treat each Form 14039 with accompanying documentation as a separate case.

  • Form 3949-A, Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you were scanning Form 14039.

Form 14039
(Foreign address)

Case Priority 2
IDT1
  • Form 14039 Section B
    that meet IMF International criteria. (Although these have international criteria, they are scanned using the IMF domestic doc type.)

    1. If checkbox 1 marked, scan as IDT1.

    2. If both or no boxes are checked, scanned as IDT1.

    3. If checkbox 2 is marked, scan as IDT4 below.

  • Form 14039 alone or with correspondence written in English.

  • Also when taxpayer indicates he wants to be contacted in Spanish but does not provide an explanation or correspondence in Spanish.

    1. Doc Type/IDTheft - IDT1 (The work type is IMF INTL if a foreign address is listed on the form).

    2. MFT- 30

    3. Tax Period - Applicable

    4. Scan to IDRS 1176064055

    5. DSC - Philadelphia (PHILA)

  • Form 14039 – if you receive multiple forms in one envelope, treat each Form 14039 with accompanying documentation as a separate case.

  • Form 3949-A, Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you were scanning Form 14039.

CP36I/TRNS36I
charge out with DLN numbered documents

CP36U/TRNS36U
Case Priority 2
IDT1
  • Requires a separate sort due to DLN numbered documents attached.

  • Place TRNS36I charge out on top of the numbered document.

  • Requires a separate sort when the CP charge out comes from Files without DLN numbered documents attached.

  • Scan electronic notice charge outs directly to Fresno UA, update the DSC field to “Fresno”

  • New CP notice related to ID Theft but will not require a charge out or a priority. Cases will be sent directly to Fresno Unassigned Inventory IDRS 1042000000.

 

DOC TYPE: ID Theft IDT3
PROGRAM CODE: 710-40013

Sorting Requirements/Case Priority Category Code Description
DUPF or Correspondence
CP36V/TRNS36V
Case Priority 2
IDT3
  • Generally DUPF or correspondence involving multiple users or misuse of an SSN for filing purposes and a determination of the SSN owner is based on internal research - no identity theft documentation secured from the taxpayer.

  • CP notices related to ID Theft but will not require a charge-out or a priority. Cases will be sent directly to Fresno Unassigned Inventory IDRS 1042000000

  • As identified by CSR.

 

DOC TYPE: ID Theft IDT4
PROGRAM CODE: 710-35724

Sorting Requirements/Case Priority Category Code Description
Form 14039★
Case Priority 2
IDT4
  1. Form 14039 –Section B checkbox 2 marked scan as IDT4. Cases will be sent directly to Fresno’s Unassigned Inventory IDRS 1042000000

  2. If both or no boxes are checked scanned as IDT1.

    • Form 14039 alone or correspondence written in English. Also when taxpayer indicates he wants to be contacted in Spanish but does not provide explanation/correspondence in Spanish.

    • Doc Type /ID Theft IDT4
      MFT- 00
      Tax Period - 000000

    • Form 14039 alone with explanation in Spanish or correspondence attached written in Spanish.

    • Doc Type /ID Spanish IDT4
      MFT- 00
      Tax Period - 000000

  3. Form 14039 – if you receive multiple forms in one envelope, treat each Form 14039 with accompanying documentation as a separate case. Cases will be sent directly to Fresno’s Unassigned Inventory IDRS 1042000000

  4. Form 3949-A, Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you were scanning Form 14039. Cases will be sent directly to Fresno’s Unassigned Inventory IDRS 1042000000

  5. If Form 14039 is received with Form 1040-X, scan as Doc Type 1040-X, category code XRET with case priority 2; or Carryback scan as carryback etc.

  6. Form 14039/ Form 3949 (edited) that meet IMF International criteria, refer to Appendix C.

 

DOC TYPE: ID Theft IDT5
PROGRAM CODE: 710-35725

Sorting Requirements/Case Priority Category Code Description
CP01
CP01E
Letter 4281C and Letter 4445C replies
Case Priority 2
IDT5 CP notice or letter replies/undeliverables or correspondence attached to a letter reflecting "The Originating Office on the letter – OS: P: PIP: ITIM" .