3.13.62 Media Transport and Control

Manual Transmittal

October 31, 2017

Purpose

(1) This transmits revised IRM 3.13.62 Campus Document Services - Media Transport and Control.

Material Changes

(1) IRM 3.13.62.1 added new section titled "Program Scope and Objectives" to comply with new Internal Controls.

(2) IRM 3.13.62.1.1 added new section titled "Background" to comply with new Internal Controls.

(3) IRM 3.13.62.1.2 added new section titled "Authority" to comply with new Internal Controls.

(4) IRM 3.13.62.1.3 added new section titled "Responsibilities" to comply with new Internal Controls.

(5) IRM 3.13.62.1.4 added new section titled "Program Management and Review" to comply with new Internal Controls.

(6) IRM 3.13.62.1.5 added new section titled "Program Controls" to comply with new Internal Controls.

(7) IRM 3.13.62.1.6 added new section titled "Terms, Definitions/Acronyms" to comply with new Internal Controls.

(8) IRM 3.13.62.1.7 added new section titled "Related Resources" to comply with new Internal Controls.

(9) IPU 17U0469 issued 03-09-2017 IRM 3.13.62.6.1, Shipping Procedures (Other than to a Corresponding Campus), added information for internal packaging.

(10) IPU 17U0707 issued 04-19-2017 IRM 3.13.62.7.4(3) (j) updated the Fresno address for certified mailing procedures.

(11) IPU 17U0469 issued 03-09-2017 Exhibit 3.13.62-9, Appeals Office Codes and Addresses With Related Submission Processing Campus and Area Office Codes, updated the Virginia-West Virginia Appeals Office Address.

(12) Exhibit 3.13.62-54 Added routing instructions for CP 14H.

(13) Exhibit 3.13.62-54 Added routing instructions for ACA Letter 6000, Letter 6001 and Letter 6002 to be classified waste if returned undeliverable.

(14) IPU 17U1249 issued 08-15-2017 Exhibit 3.13.62-54 Removed routing instructions for Letter 5821 and added information for CP 48 & CP 748.

(15) IPU 17U1212 issued 08-01-2017 Exhibit 3.13.62-54 - Added routing instructions for CP 14, 14A, 14B, 14C for Kansas City Service Center only.

(16) IPU 17U1183 issued 07-25-2017 Exhibit 3.13.62-54 - Added routing instructions for CP 569. Updated exception for Accounts Management letters.

(17) IPU 17U0873 issued 05-19-2017 Exhibit 3.13.62-54 Added routing instructions for 533C. Updated zip code for 105C/106C address.

(18) IPU 17U0605 issued 04-03-2017 Exhibit 3.13.62-54 Added routing instructions for CP 40 and 0086C.

(19) IPU 17U0589 issued 03-30-2017 Exhibit 3.13.62-54 Added routing instructions for Form 1099-INT.

(20) IPU 17U0240 issued 02-06-2017 Exhibit 3.13.62-54 Removed reference to obsolete F8109B.

(21) IPU 17U0240 issued 02-06-2017 Exhibit 3.13.62-54 Updated routing instructions for CP 33, CP 37, CP 284, CP 285, and CP 576.

(22) IPU 17U0179 issued 01-26-2017 Added information for campus support sites in IRM 3.13.62.21, Rampdown Procedures.

(23) IPU 17U0179 issued 01-26-2017 Exhibit 3.13.62-54 Updated routing instructions for Letter 5900 Series.

(24) IPU 17U0081 issued 01-11-2017 Exhibit 3.13.62-54 Add routing instructions for CP 01E and CP 701C.

Effect on Other Documents

IRM 3.13.62, dated November 18, 2016 (effective January 1, 2017) is superseded. The following IRM Procedural Updates (IPUs), issued from January 11, 2017 through August 15, 2017, have been incorporated into this IRM: 17U0081, 17U0179, 17U0240, 17U0469, 17U0589, 17U0605, 17U0707, 17U0873, 17U1183, 17U1212 and 17U1249..

Audience

Wage and Investment Business Operating Division

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: The instructions listed in this IRM are instructions for Submission Processing Centers.

    1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Standards, and elevates through appropriate channels for executive approval.

  2. Audience: The primary users are Submission Processing employees, mainly clerks, tax examiners, and managers from Submission Processing and Accounts Management Customer Service Representatives and Management

  3. Policy Owner: The Director of Submission Processing

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

  5. Primary Stakeholder: Wage and Investment Submission Processing Centers

Background

  1. Media Transport and Control is the distribution of letters, registers, notices, transcripts, listings and forms within the Submission Processing Centers, IRS campuses, Headquarters (HQ), area offices, other agencies and taxpayers.

Authority

  1. The following provides 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. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

    • 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.

Responsibilities

  1. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

Program Management and Review

  1. Program Reports: The program reports provided by Monitoring is to ensure program goals are met. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

  2. Program Effectiveness: Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

Program Controls

  1. 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.

Terms, Definitions/Acronyms

  1. See Exhibit 3.13.62-1 for commonly used terms throughout this IRM.

Related Resources

  1. IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting and Sorting.

  2. IRM 3.10.73, Campus Mail and Work Control - Batching and Numbering.

Media Transport and Control

  1. This section defines Media Transport and Control and provides Distribution instructions for Submission Processing Centers, Internal Revenue Service (IRS) campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions; instructions for mailouts of publications and returns; and instructions for manual preparation of non-machinable items.

Machine Processing Guide

  1. Requirements for sorting, decollating, trimming, bursting, folding, inserting, labeling and mailing.

Labeling

  1. Set up labeling machine; make adjustments for continuous multiple width labels.

    1. Affix labels (per your local postal procedures).

    2. Affix labels with proper placement on all items being labeled.

    3. Examine labeling process frequently to ensure a quality product.

Folding

  1. Set folder to fold forms in one pass through the machine.

    1. Ensure that the name and address only shows through a window envelope.

    2. Fold notice to fit tight in the envelope.

Inserting

  1. Set up inserter. Make adjustments for forms and other inserts (stuffers) as required.

Bursting

  1. Set up burster. Make adjustments for continuous forms. Keep forms in established sequence.

Decollating

  1. Set up decollator. Make adjustments for separating continuous forms. Keep forms in established sequence.

    Note:

    Leave the pinfeed on the side of the notice where the name and address appears when bursting and decollating. This will lessen the amount of notice shifting in the envelope.

Visual Quality Review of Printed Notices

  1. Pull a random sample of five (from every 100) pieces of correspondence to ensure it properly fits in the envelope. If the correspondence is multiple pages, ensure that each page represents the same taxpayer identifying number. If multiple taxpayer information is identified in the same envelope, steps must be taken to resolve the mismatches before continuing your mail out.

  2. Ensure that all incoming products are reconciled to match the outgoing finished product. For example, if you receive 100 letters to be mailed after the stuffing and sealing operation is finished, you should have a total count of 100 for mailing. If there is a discrepancy in reconciliation, steps must be taken to resolve the mismatches before continuing your mail out. If the product you are mailing has equal pages for each taxpayer, the operator should check the weight of the envelopes to determine if an envelope was double stuffed. If the operator can not identify the problem, contact the originating area to determine if notices were added or deleted to listings without proper annotation.

Restricted Items and Security Review Log

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

    • Lunch Bags

    • Purses

    • Backpacks

    • Briefcases

    • Sports Bags

    • Bulky Outerwear

    • Hats

    • Shopping Bags

    • Shoulder Totes

    • Fanny Packs

    • CD or Tape Cases

    • Books

    • Newspapers, magazines and similar type items

      Note:

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

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

Multifunctional Document Handling System (MDHS)

  1. The Multifunctional Document Handling System (MDHS) is the principle machine used by Machine Services Units (MSU) to prepare Notices/Computer Paragraphs (CPs) for mailout. Use MDHS, whenever possible, to process all mailings.

  2. The Machine Services Manager is responsible for weighing each required insert, mailer, and return envelope for each Job Number and programming the MDHS computer with the correct weights.

  3. MSU will provide weight to Service Center Automated Mail Processing System (SCAMPS) prior to turning the mail over for presort.

Mail Processing Equipment Operator (MPEO)

  1. The Mail Processing Equipment Operator (MPEO) receives Notices/CPs for processing through normal local procedures and identify the work for Automated set up by Job Number.

  2. The MPEO will maintain the mail in separate weight categories, and in those cases where required by local procedures, maintain separation by Notice/CP and/or Job Number.

MPEO Responsibilities

  1. The MPEO is responsible for the following activities:

    • Producing an Audit Trail Report that accurately reflects set up time, idle time, break and lunch time, fault, and service time

    • Ensuring the accuracy of mail separation by weight

      Note:

      This requirement is necessary to certify to the United States Postal Service (USPS) that the mail, which may later be commingled by the Service Center Automated Mail Processing System (SCAMPS) during the presort operation, has been correctly sorted and counted by weight.

Sorting Undeliverable Mail
  1. These are mail items that have been mailed to the taxpayer and are being returned to the IRS because they could not be delivered for various reasons.

  2. Attach envelopes to the back left corner of returns or documents with the address and postmark/Private Delivery Service (PDS) label facing outward.

  3. This mail usually has a yellow label on them from the USPS or some sort of rubber stamp from the USPS. They can also have a handwritten message on the envelope indicating it could not be delivered.

  4. Undeliverable mail can also be returned by one of the Centralized Print Sites (CPS) because it either has a "Bad Address" (i.e. does not meet the USPS standards as a valid address) or it has a campus address.

  5. "UD" or "UNDELS" (undeliverable mail) is generally large volume, but is not priority work. In some cases, it can be held for processing later.

  6. Run the mail through the slicing machine to open the mail and load into trays, approximately 150 per tray. Tag each tray as "UD" , "UNDELS" or some indication of "undeliverable" , current date, and the volume. Place tray on mail rack. When the undeliverables are done, fill out a VOLUME sheet listing each tray type and volume on the rack. Attach the volume sheet to the rack, then send the container to the Extracting area, or they can be extracted in the SCAMPS area, since no received date is required.

  7. Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice is to be destroyed. Let the SCAMPS machine sort by Code Format Number (CFN) and keep each CFN pocket of mail together when you remove from each pocket. Route by the CFN (if unique to one organization), CP number, or Integrated Data Retrieval System (IDRS) number (printed in the top right hand corner of the notice). It is not necessary to stamp a Received Date on undeliverable mail. See Exhibit 3.13.62-54, CP Notice Distribution and Mailing Guide, for action to take on all undeliverable CP notices. Some notices are not required to be routed and can be destroyed by Receipt and Control as classified waste.

  8. When routing mail to another function, keep the Incoming responses separate from the undeliverable mail and identify as "UD" .

  9. If the Print Site returns letters/notices because they have a Campus Address or a Bad Address (inconsistent with USPS address standards, FINALIST), please route per the table listed below:

    Notices/Correspondex Letters without mailing addresses or with bad addresses (not accepted by USPS) will be returned to the service center of origin as soon as possible via overnight mail.
    AUSPC Internal Revenue Service
    Attn: R & C STOP 6052 AUSC
    3651 S. IH 35
    Austin, Texas 78741-0001
    FSPC Internal Revenue Service
    Attn: R & C M/S 31103
    5045 E. Butler
    Fresno, CA 93727
    KCSC Internal Revenue Service
    Attn: SCAMPS Stop 6054
    333 W. Pershing Rd
    Kansas City, MO 64108
    ACS Unaddressed Notices:
    Notices without addresses/campus addresses will be returned to the ACS area listed below.
    CSC IRS
    ACS Support
    201 Rivercenter Blvd
    Covington, KY 41011
    FSC IRS
    ACS Support Stop 76
    5045 E. Butler Ave.
    Fresno, CA 93888
    KCSC IRS
    ACS Support Stop 5050 Brian Korb
    333 W. Pershing Rd
    Kansas City, MO 64108-4302
    PSC IRS
    ACS Support M/S 4-Q26.132
    2970 Market St
    Philadelphia, PA 19104

    Reminder:

    Sort the mail into bundles separate from regular undeliverable mail. Identify the mail on a routing slip as either Bad Address or Campus Address.

  10. CP 71, CP 71A, CP 71C, CP 71D, and CP 160 only - If returned as undeliverable, destroy it.

    Exception:

    If there is a USPS yellow sticker address change or handwrittenaddress change on the envelope, route to Collections Address Research (ADR). If there is any type of "protest statement" written or attached to any envelope that was "refused" , do not destroy. Route it to Collections for them to determine if it needs to be routed to the Frivolous Filer unit.

  11. The following undeliverable CP, 2797CG, and Automated Collection System (ACS) "LT" letters will be forwarded to ADR in Compliance Services Collection Operations (CSCO). Keep the undeliverables sorted separately from the responses when routing to Collection. Identify the group as "UD" .

    If CP or CG or LT is: Then Route to:
    CP 59 ADR
    CP 259 ADR
    CP 501 ADR
    CP 503 ADR
    CP 515 ADR
    CP 516 ADR
    CP 518 ADR
    CP 521 ADR
    CP 522 ADR
    CP 601 ADR
    CP 603 ADR
    CP 615 ADR
    CP 616 ADR
    CP 618 ADR
    CP 621 ADR
    CP 622 ADR
    2797CG ADR
    ACS "LT" letters (except LT-11) ADR
    Letter 11 ACS Support
  12. When the SCAMPS machine cannot sort the undeliverable mail by the CFN, use the chart below, your routing guide, or Exhibit 3.13.62-54, CP Notice and C-Letter Distribution and Mailing Guides, to determine routing or the originator.

    ITEM DESTINATION
    Automated Underreporter (AUR) Correspondence AUR Branch
    Items with yellow tag address correction Originator (Including "refused" and "unclaimed" CP 504, CP 523, CP 604, and CP 623)
    Computer Paragraphs (CPs) See Exhibit 3.13.62-54.
  13. Route any undeliverable Letter 4445C to Andover. Use either of the following addresses, depending on the carrier:

    For a PDS, use: For the USPS, use:
    IRS Internal Revenue Service
    Stop 604 P. O. Box 9039
    310 Lowell St. Andover, MA 01810-0939
    Andover, MA 01810-4500  
  14. Undeliverable volumes from the USPS should be reported using Unit Production (UPC card) under OFP code 31-140-00800.

Undeliverable Bulk Rate or Standard Mail Kansas City Submission Processing Center and Ogden Submission Processing Center (KCSPC and OSPC Only)
  1. Undeliverable standard or bulk rate mail (formerly known as third class mail, which is normally tax packages) is returned to one of two sites listed below with the following return address on the package:

    SITE RETURN ADDRESS
    IMF - Kansas City P.O. Box 218499
    Kansas City, MO 64121-8499
    BMF - Ogden Ogden, UT 84201
  2. Destroy all undeliverable standard mail, generally tax packages as classified waste. Recycling this material is acceptable if all taxpayer specific information is removed.

  3. Since taxpayers could possibly use the address listed on a tax package mailed to them to correspond with the IRS, do not automatically destroy all items received from the specific Post Office Box in Kansas City or unique Zip Code in Ogden. If any correspondence addressed to one of these addresses is found mixed in with the tax packages, pull it out. Extract, sort, and route appropriately using Exhibit 3.13.62-54, CP Notice and C-Letter Distribution and Mailing Guides.

Mailout Processing Procedures

  1. Use the most current Domestic Mail Manual when boxing or bundling, tying, sacking and mailing.

  2. For Forms mailed to Puerto Rico and Virgin Islands from IRM 3.13.62, Media Transport and Control, sort, tie and insert envelopes in accordance with instructions provided by Regional Postal Service Representatives. These bags will then be placed in Air Freight Containers and shipped via Air Freight or Air Freight Forwarder to General Post Office, 585 Ave FD Roosevelt, San Juan, PR 00936.

    Note:

    Contact Headquarters, HQ:F:P, Traffic Management Unit on any problems with the above.

  3. Forms mailed internationally will adhere to the International Mail Manual.

  4. Effective January 26, 2015 the Unites States Postal Service (USPS) requires all parcels and packages to have a barcode (USPS Label 400). The following parcels and packages require the Label 400:

    • Priority Mail

    • Priority Mail Express

    • First Class Mail Package Services

    • Parcel Select

    • Parcel Select Lightweight

    • Any manila envelope (flats) that weighs 13 ounces or more

    Exception:

    Regular envelopes, certified mail, and flats not weighing 13 ounces or more do not require the Label 400. Current certified mail labels are still being accepted by the USPS. New revised certified mail labels with the bar code imbedded will be sent out prior to January 26, 2015.

  5. Assigned mail room personnel should order the Label 400 from USPS. Order the Label 400 by calling the USPS at 1-800-222-1811. It will take 7 to 10 days to receive the labels.

Shipping Procedures (Other than to a Corresponding Campus)

  1. All campus mailrooms have designated baskets/buckets set up for sites that they mail to daily. If you are mailing to one of these sites, you simply need to enclose your document in an envelope with the function/mail stop indicated on the outside envelope with the Form 3210 and document enclosed.

  2. If you are mailing “single” documents (i.e., not an entire box full of documents or a small shipment), prepare a Form 9814, Request for Mail/Shipping Service, to attach to your submission before routing to your campus mailroom. A Form 9814, Request for Mail/Shipping Service, must be accurately completed and submitted with the mail piece by the Sender. Mailroom staff may reject the mail piece if the Form 9814 is not submitted or accurately completed, does not provide justification for Air Delivery Service and/or does not contain an authorization name and signature.

    Note:

    A Form 3210 should accompany the Form 9814, or be placed inside the box when delivered to the mailroom. Form 9814 is not a substitute for the Form 3210, even though it has the sender’s name on it. The tracking number will be identified on the Form 9814 and will be e-mailed to the Sender via UPS WorldShip or Form returned to the sender with the tracking number attached. The Form 9814 shall be archived for one year, per Document 12829, General Records Schedules. Each sender is responsible for tracking their packages, signing the Acknowledgement copy, and maintaining copies of their Form 3210 in a retrievable file.

  3. If you are mailing multiple documents (i.e., a box full of documents) to another IRS site, agency, or individual you should secure the proper shipping box, internal packaging (i.e. an envelope, a plastic bag, a small box) etc. and follow the shipping guidelines outlined in the Postal and Transport Policy website at http://publish.no.irs.gov/mailtran/pii.html. Seal the box when you route to shipping. Prepare a Form 9814 and attach to the box for shipping personnel to use to prepare the label.

    Note:

    Always follow the guidelines indicated on the Form 9814 and secure proper signature if Overnight delivery is necessary. Otherwise, it will be shipped UPS Ground, or the cheaper method.

Transmittal Procedures to Other Offices

  1. Receive items to be transmitted to other offices from areas authorized to initiate shipments.

  2. Transmit the registers and listings to the area offices in accordance with all other current procedures. Registers and listings shipped to area offices may either be microfilm tapes or hard copy printouts.

  3. If documents with multiple destinations within the Headquarters are shipped in the same container, be sure that the receiver's identification, (Office symbols and room number) are highlighted on each Document to ensure proper Distribution.

    Note:

    All Individual Master File (IMF) forms identified as International returns must be transshipped to the Austin Submission Processing Campus, 3651 Interregional Highway, Austin, TX. 73301–0002, within 24 hours of receipt. All Business Master File (BMF) Forms for Excise taxes, (e.g., Form 2290 , Form 2290FR , Form 2290SP , Form 720, etc.) and Estate and Gift Taxes (e.g., 706, 709, etc.) have been and should be transshipped to the Cincinnati Submission Processing Campus, 201 W Rivercenter Blvd; Covington, KY 41011–0001 within 24 hours of receipt. All other BMF returns identified as International returns must be transshipped to Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Ogden, UT 84201–0005, within 24 hours of receipt.

  4. To avoid the risk of tampering and to reduce the opportunity for the disclosure of Personally Identifiable Information (PII), IRS pipeline (unprocessed batch tax returns) work transported from one IRS location directly to another IRS location will be sent via courier in a secured truck.

    1. Submission Processing manager or designee will:

    • Have IRS personnel witness and ensure all work for transporting is loaded onto the truck.

    • Ensure that the truck door is secured with a numbered tie lock before leaving the originating area. Document the date, time, and tie lock number on the log sheet.

    • Ensure that the tie lock is still secured upon arrival at the receiving area. Document the date, time, and tie lock number on the log sheet.

    • The lock can then be removed and SP will off load the work, taking it to it's destination within the receiving area. The tie lock should be disposed of after it is removed. It should only be used once.

    • Reconcile a sample of the documentation from the originating and receiving area at least once per month.

    Note:

    Any discrepancies with the transported work must be reported immediately to the Headquarters IRM analyst.

  5. An IRS manager or designee (one at the sending end and one at the receiving end) will conduct a review by observing the process at least once per month. The review needs to be documented, initialed and dated by the reviewer and kept on file for no less than one year. Any discrepancies identified during the review should be reported to the Headquarters IRM analyst within two business days after the review has been conducted.

    Note:

    Real Estate and Facilities Management (REFM) will be conducting random reviews to verify that the transportation truck vehicle cargo doors are locked prior to delivery and upon receipt of pipeline work from one facility to the other. This review is separate from the one conducted by Submission Processing manager or designee.

Form 3210, Document Transmittal

  1. Form 3210 is a four part general purpose transmittal form used by all IRS functions.

  2. Preparation of a Form 3210, Document Transmittal is the responsibility of the office originating the document and making the determination that security handling is required. The mail manager in each Submission Processing Center (SPC) will ensure procedures are current as to the processing and control of all Form 3210s. Procedures will permit the originating office to obtain a block of numbers, prepare and number each form and place in an appropriate envelope. The mail manager will establish a centralized location for Form 3210 to be numbered and controlled. Each organization will prepare the Form 3210 and forward with the documents for numbering and dispatching.

  3. Put parts 1, 2 and 3 of Form 3210 in last pouch for each shipment.

  4. Seal each pouch using lead or plastic seals

  5. File part 4 of Form 3210 (when acknowledged Form 3210 is received, replace file copy with acknowledged copy, then route file copy back to originator (if requested) or otherwise destroy file copy).

  6. Each sealed carton or package within a USPS mail pouch must bear an appropriate shipping label with complete address information.

  7. Pack documents for shipment in heavy cardboard boxes and place in mail pouches.

  8. Use Postal Service orange drawstring sacks if the standard Priority Mail postal tag (obtainable from the Postal Service) is attached.

  9. Use IRS orange mail sacks to consolidate mail between Submission Processing campuses and area offices.

  10. Complete address information is not required and accountability is for the bag only as one priority mail item.

  11. Shipments should be reviewed and acknowledged within seven working days of receipt.

  12. Release pouches or sacks to the Postal Service.

  13. If a duplicate copy of Form 3210 is returned by an area office indicating missing items, follow up with the area office to assure that items are not lost (all Form 3210s must be acknowledged).

Suspense Copies, Form 3210

  1. The originating office will maintain suspense copies of Form 3210s with instructions to the mail room for the acknowledgment copy to be returned.

  2. Place suspense copies of Form 3210s in a review file and check daily to verify the document has been received.

    Note:

    For additional information refer to the Report Losses, Thefts, or Disclosures page in the Privacy and Disclosure Virtual Library at: Report Losses, Thefts or Disclosures of Sensitive Data; Report Lost or Stolen IT Assets:https://organization.ds.irsnet.gov/sites/vldp/Privacy/Report/Pages/default.aspx.

  3. The acknowledgement copies of all Form 3210s must be documented with the date received.

  4. The Submission Processing Center (SPC) should provide the acknowledgement copy (electronic copies are acceptable) of the Form 3210 within ten (10) business days. When missing acknowledgement copies of Form 3210 are identified, the manager or designee will follow up with the SPC within five (5) business days after the 10 days has expired. Employees must document the actions taken. The documentation must either be recorded on or attached to the originator's copy of Form 3210.

  5. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

Acknowledging Field Office Documents on Form 3210
  1. Field offices include Form 3210 transmittal listing items in the package. The technician verifies and marks Form 3210 with a distinctive check mark ✓ adjacent to each item received on the transmittal.

  2. The technician will sign and date acknowledgment copy Form 3210 and must return it to the originator of Form 3210 within 10 business days.

  3. The campus manager directs that the current day's transmittals are separate from the previous days to ensure the earliest received dates are sent first.

  4. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

  5. Enterprise Electronic Fax (EEFax) will be the Servicewide standard for faxing by October 2017. For additional information refer to: http://mits.web.irs.gov/News/20120403HTLEEFAX.htm.

  6. Originators of packages are required to provide 2 copies of Form 3210 transmittals, one that will be used as an acknowledgement copy by the campus to return in the mail. If an acknowledgement copy is not provided, and you have to mail the transmittal, then photocopy the verified transmittal and mark Acknowledgement Copy, and return to the originator at the specific address listed on the transmittal.

Magnetic Tape Shipments

  1. Address all magnetic tape shipments designated for the Data Center as follows:

    1. For other than postal service use: Detroit Computing Center, Internal Revenue Service, 985 Michigan Avenue, Detroit, MI 48226–1128 (This should also show the project code and be addressed to the attention of the Tape Library).

Certified Mailing Procedures

  1. General certified mailing procedures (manually prepared shipping function):

    1. Receive certified/registered letters (non-automated) identified for certified or registered mailing from the originating campus function.

      Note:

      Any letters with a foreign address that are received for certified mailing must be sent via Registered Mail.

    2. Affix certified or registered mail sticker to the top center portion of the envelope. Prepare Postal Service Form 3811 indicating type of service and attach to the back of the envelope if a return receipt is requested.

    3. Maintain a mail log with date of mailing, taxpayer identifying number, name, address, city, state, zip code and certified or registered mail number. Ensure that the USPS acceptance employee date stamps and signs each page of the listings or logs to verify or hold as proof of mailing. Maintain these logs or listing in a secure cabinet.

    4. Seal envelopes and release to the USPS. An exact count of manually prepared certified and registered mail must be provided to the campus mail coordinator each week.

  2. Specific certified mailing procedures for C letters and other automated mailings were certified mail numbers are applied by the computer and a corresponding listing received from the originating function responsible for the mailing:

    1. Receive letters/notices from the originating function along with the corresponding listings. Use E-142 Mailer Envelope.

    2. Fold, insert, and seal letters/notices for mailing.

    3. Cross out any letters or notices from the listing that are not being mailed.

    4. Ensure that the USPS acceptance employee date stamps and signs each page of the listings and either store the listings in a locked cabinet or return the listing to the originating function.

  3. Specific mailing procedures for all Automated mailings or notices/letters mailed from the Certified Print Sites (CPS) sites:

    1. ACS LT11 (ACS), CP 77 (AKPFD), CP 90 (FPLP), CP 90C, CP 177 (AKPFD), CP 297, CP 297A, CP 297C (FPLP), CP 92, CP 242, (SITLP) are sent via USPS Bulk Proof of Delivery (BPoD) and sent from the Centralized Print Site (CPS) sites. CPS utilizes the Notice Delivery System to assign all certified and registered mail numbers, apply all bar codes and generate all certified and registered mail listings for each mailing. The numbers assigned by CPS/NDS can be reused only after a period of two years has elapsed. This new process for handling certified and registered mail is known as Outbound Return Receipt Automation and Inbound Return Receipt Automation or Outbound Return Receipt Automation (ORRA)/ Inbound Return Receipt Automation (IRRA). All Certified and Certified Return Receipt requested mail is electronically manifested or listings of the certified mail articles established with the USPS and the articles tracked through the mail system. This process is in lieu of the previous use of "Green Cards" or Postal Service Form 3811.

    2. CP 90C, CP 92, CP 242, CP 297A, and CP 297C are sent Certified Mail only – NOT Return Receipt Requested.

    3. CP 504, CP 523, CP 604, and CP 623 - Collection Balance Due and Installment Agreement Default Notices are sent by CPS as certified mail through the NDS system.

    4. All data related to the above COLLECTION DUE PROCESS notice is exchanged with the USPS by CPS and the results of the mailing are received by CPS from USPS and updates to IDRS applied or sent to update each account for which a notice was sent.

    5. The data returned from USPS as described in paragraph d above for other certified mailings is retained in a Certified Mail Repository (CMR) maintained by CPS for further research when needed by originating functions. CDP notices or accounts are the only mailings in which IDRS is updated. Other mailings receive a data file of the results from NDS to their host systems. These include AUR and ASFR.

    6. Letter 3172 and Letter 3176 Automated Lien System (ALS) letters are sent by CPS as certified mail and utilize the NDS for assigning all certified mail numbers and bar codes along with the listings.

    7. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Underreporter cases are sent through CPS and NDS and receive the same services described above.

    8. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Substitute for Return (ASFR) are sent through CPS and NDS and receive the same services described above.

    9. After the release of each mailing, CPS ships the stamped receipt certified and registered mail listings back to the originating campus for retention and use it as proof of mailing when needed by Appeals or Counsel in court proceedings.

    10. Where to Ship Certified Mail Listings for the Automated Levy Programs (CP 77, CP 90, CP 90C, CP 92, CP 177, CP 242, CP 297, CP 297A and CP 297C).

    Campus Designation Receiving Site Name Function Address
    Cincinnati
    Ogden
    Cincinnati Debbie Kuss ACS
    Support/CDPl
    201 W Rivercenter Blvd.
    Stop 814G
    Covington, KY 41011–0001
    Austin
    Fresno
    Fresno James P. Williams ACS Support 5045 E. Butler
    Stop 76101
    Fresno CA 93888–0001
    Andover
    Atlanta
    Kansas City
    Kansas City Otis Stewart ACS Support IRS
    Attn: CDP Coordinator
    333 W. Pershing Rd.
    Stop P-4 5050
    Kansas City MO 64108–4302
    Brookhaven
    Memphis
    Philadelphia
    Philadelphia Fred Orth CSCO Dept ll M/S 4-Q26.132
    2970 Market Street
    Philadelphia PA 19104
  4. Specific registered mailing procedures for Collection C letters and notices destined for international addresses:

    1. Receive international destination letters from the Correspondence function and notices from Compliance Services Collection Operations (CSCO).

    2. Affix prenumbered registered mail sticker on the top center of each envelope.

    3. Originator will prepare Postal Service Form 2865 International Return Receipt and attach to the back of each mailer envelope.

    4. Prepare a separate mail log as above.

    5. Seal, meter, and mail.

    6. See paragraph (6) below.

  5. Maintain manually prepared log books in the Shipping function. The log must be available for research by appropriate SPC function personnel sending mail requiring certification by the manual process.

  6. Report to the SPC Mail Coordinator each week manually prepared certified and registered mail totals from all log books. DO NOT report computer generated as described in paragraph (2) above.

  7. Computer generated certified totals should be obtained from the SPC function. Determine the total by the number printed and subtract the number withdrawn during review. Total mailed should be furnished to the SPC Mail Coordinator each week.

  8. See IRM 3.13.62.23 for USPS Package Intercept.

Presorted Certified Mail Procedures

  1. Certified Mail Notices are generated by run TDA17 on Sunday, for letters dated for Monday of the following week.

  2. Report TDA1711 is generated as a United States Postal Service (USPS) firm Mailing Listing for the certified notices generated in a given cycle, computer notices 504, 523, 604, and 623. The report is in ascending notice sequence, and within each notice number, the listing is in descending certified number order.

  3. Report TDA1712 is also generated from the same information as TDA1711. This report lists information in ascending certified article number within each zip code. This report also has a running total of certified notices within a given cycle.

  4. Both reports are sent to Notice Review for final pulls.

  5. Upon receipt of the Extraction Listing, Report TDA2311, on Friday, Notice Review extracts the notices listed on the report. Some of these are voided and some have to be adjusted on the Integrated Data Retrieval System (IDRS) to suspend status using the STAUP command. The technical areas determine Computer Notices 523 status.

  6. The notices are then sent to the Machine Services Unit (MSU) to be folded, inserted and sealed.

  7. Notice Review currently goes through the listing crossing off all internal mail that has to go registered mail, as well as all pulls made by Notice Review. The total number of pulls will be indicated on the cover of the TDA1712 Report.

  8. Once the crossing is completed, both TDA1711 and TDA1712 are sent to Machine Services Unit (MSU).

  9. When all notices have been inserted, the Certified Envelopes and the TDA1711 and TDA1712 Reports are sent from MSU to the sorting room. A Form 3210, Document Transmittal, is used as a shipping document.

  10. Process Certified Mail Notices in sorting as follows:

    1. Include the word "CERT" in the run description entered into the sorter terminal at the start of the run.

    2. Optionally commingle certified mail with First-Class Presort mail.

    3. Place mail in 3/5 digit trays and load onto All-Purpose Carts (APCs).

    4. Prepare documentation for presentation to the Postal Service.
      Include the certified fee on the line for "Additional Postage Payment" in completing USPS Form 3600R and Form 3540S. The entire certified fee is included on one USPS Form 3600R, although the physical location of the certified mail may be in two runs.

    5. Place the Presort Postal Summaries, along with the supporting USPS Forms, in a large manila envelope. On this envelope, print the run description as it appears on the Presort Postal Summary Report.

    6. Place the TDA1711 and the TDA1712 Reports in a "Priority Box" provided by the USPS.

    7. Transport the "Priority Box" , the envelopes, and the cages containing the mail to the Business Acceptance Unit at the Post Office. Work out the time and place locally.

  11. Once the mail has been verified, the TDA1711 Report is "round stamped" by a Postal employee, placed in the "Priority Box" and placed in a drop at the Business Acceptance Unit.

  12. Some postal sites may wish to have the verifier perform this operation at the IRS Service Center. Work this out locally with USPS.

  13. The TDA1712 Report is retained by the Postal Service as additional verification for the USPS Form 3600R.

  14. The TDA1711 Report must be kept in the area responsible for controlling outgoing Certified Mail Listings.

Mailout of Publications and Returns

  1. See Exhibit 3.13.62-12 , IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels.

Tax Practitioner Newsletter Mailing Labels

  1. Receive and label.

  2. Sort, tie and mail.

  3. See IRM 1.18.3, Tax Forms Distribution Programs , for more detailed instructions.

  4. Self mailer newsletters are to be third class mail.

Prestuffing Operation for Non-Receipt of Form W-2/ Form 1099/ Form 1098 Program

  1. This work formerly performed by the Machine Services Units has been discontinued due to costing and staffing concerns.

  2. For additional information regarding the distribution of these packets to taxpayers please refer to IRM 21.3.6.4.7, Resolving Form W-2, Form 1099, and Form 1098 Inquiries.

Assistant Commissioner (A/C) International Returns Mailout (FO 66 and FO 98)

  1. For current mailout of 1040 packages to taxpayers with non-Stateside addresses the labels will be sorted by the computer by the first four letters of the country name; and designated by package code and destination.

  2. Remove from the label sequence and hold separate for insertion into a E-44 envelope the FO 98 (Mail Label Service Center (MLSC) 96 and 97) labels destined for Canada and Mexico.

  3. Remove from the label sequence and hold separate for application to envelopes bearing appropriate postage the FO 98 and 66 labels destined for areas containing US Possessions.

    Note:

    Separate the US Possessions and Non-US Possession.

  4. FO 66 has been realigned to include, Puerto Rico, Virgin Islands, American Samoa, Guam, Palau, Federated States of Micronesia, Commonwealth of the Northern Mariana Islands, Marshall Islands, Midway Islands, Palmyra, Johnston Islands, Kingman Reef, Wake Island, Howland Island, Baker Island, Jarvis Island, Canton (Phoenix) Islands and Tutuila Island.

Form 1040ES (MLSC 66 and 98), Estimated Tax for Individuals (7S7-95-11) (MLSC 96 and 97 for Canada and Mexico)

  1. Insert PREADDRESSED 1040ES packages into mailer #-3L for foreign addresses; for Puerto Rico, Virgin Islands, Guam, American Samoa, Canada, Mexico, Commonwealth of the Northern Mariana Islands and stateside addresses, treat as self-mailer.

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person (7S7–26–11)

  1. Label mailer E-72T and prepare:

    1. Two Forms 1042, U.S. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

    2. Two Forms 1042–T, Annual Summary and Transmittal of Forms 1042–S.

    3. Four Forms 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.

    4. One Pub 1187, Specification for Filing Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.

    5. One Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

    6. One return envelope E-156.

  2. Insert, seal and mail.

Key Index File (KIF) Research Listing (Daily)

  1. Receive Run KIF-90

  2. Route to User Support Staff, if there is an Invalid Report on top.

  3. Send the SSNADX/EINADX Listings to the SPC functional area or Field Office (FO) utilizing the employee number on the listing pages as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are an FO code, gather all transcripts for each FO code and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to a FO should be controlled with Form 3210 and should be addressed to the attention of Facilities Management Branch (FMB) Mailroom.

MF Requested Transcripts (Daily)

  1. Receive from TRS 0201

  2. Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well ; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

Tax Return Print (TRPRT) Requested Transcripts/Graphic Prints (Daily)

  1. Receive Transcript print from run RDB-14/RDB-24.

  2. Route to the SPC functional area or Field Office (FO) (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

IDRS Claims Disposition Record Listing

  1. Forward both copies to the SPC Refund Inquiry function.

IDRS Diagnostic Transcripts, DIAG-P and DIAG-Q TRS-04

  1. Route to User Support Staff.

IDRS Terminal Usage Reporting System (Report Symbol NO-D:C:H-241)(TUR-50-01)

  1. Distribute according to local requirements.

Form 8288/ Form 8288-A, OECD

  1. Form OECD - Mail with letter to appropriate treaty country. See Exhibit 3.13.62-10

    Note:

    DO NOT MAIL WITHOUT EXPRESS PERMISSION FROM THE OFFICE OF THE A/C (INTERNATIONAL). APPROVAL CAN BE OBTAINED BY TELEPHONE CONTACT FTS 447-1484.

  2. Reports - Summary of Foreign Investment Real Property Tax Act (FIRPTA) Tax Withheld - Send to Statistics of Income (SOI).

  3. Summary of Form OECD - Send to SOI and A/C (International).

  4. Reconciled - Send to A/C (International), 950 L'Enfant Plaza S.W., Attn: LM:IN:I:A Washington, DC 20024-2123.

Payer Master File (PMF) Uncollectable Unpostables Meeting Penalty Criteria for TY XX (P/R/F 102-95-11)

  1. Route to Information Returns Processing (IRP) Civil Penalty Unit.

Form 972 Listing (102-8C-41)

  1. Route to Civil Penalty Unit.

Employee Plans Master File / Exempt Organization (EPMF/EO) Registers, Notices and Listings

  1. See Exhibit 3.13.62-2, EO Output and Distribution, Exhibit 3.13.62-3, Exempt Organizations - States of Jurisdiction, Exhibit 3.13.62-4, TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Office, Exhibit 3.13.62-5, EPMF Output Reports and Distribution, and Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses.

IDRS Correspondex C Letter Handling Procedures

  1. Receive IDRS C Letters (CRX0310) from computer operations in cut sheet format and route to letter review for review and association with other documents. Return Envelope E-205 (window envelope) should be inserted with each C Letter, when applicable, to facilitate the taxpayer returning their response to appropriate area within the campus. All C Letters now have a cover page that contains a return address with a nine-digit service center ZIP Code and a POSTNET bar code which can be read and sorted on incoming mail to route to appropriate functional area designated to work the replies. C Letters from this file are commonly referred to as "Complex C Letters. "

  2. After receiving the letters from the letter review area, seal and route to SCAMPS for Presorting or seal and meter depending on local practices. Return envelope E-73 may be substituted if desired locally.

    Note:

    Mailer envelope E-125L should be used whenever a C Letter is to be mailed via certified or registered mail except when the cover page contains the computer generated certified mail number and bar code them use E-142.

Miscellaneous Registers, Notices, Listings and Forms

  1. This section provides Distribution instructions for miscellaneous registers, notices, listings and forms.

DMF Agency Address File (480-15-21)

  1. One copy to Submission Processing Center, Adjustments.

  2. One copy to Submission Processing Center, Taxpayer Advocate Office.

  3. Two copies to each Taxpayer Assistance Center; Attn: Area Assistance.

  4. One copy to Notice Review Section.

MF Report of U.S. Internal Revenue Receipts, IMF (480-40-11) and BMF (180-40-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center, Accounting Branch.

EPMF (IRAF) Report of U.S. Internal Revenue Receipts

  1. One copy to Headquarters, SE:W:CAS:SP:IMF:N.

  2. One copy to Area Office, Regional Chiefs Customer Service.

  3. One copy to SPC Accounting Branch.

Summary of Excise Tax Liabilities (Report Symbol TREAS-92) (180-40-11 and 180-50-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center Accounting Branch.

  3. One copy to Submission Processing Center Accounting Branch, Attn: Reports Analyst.

Million Dollar BMF EPMF Reports (Weekly 180-46-11) (Monthly 180-48-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

Report of Corporate Collection - Table S-2 (Report Symbol TREAS-91) (180-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

Report of Individual Collections - Table S-2 (TREAS-91) (480-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

Quarterly Excise Tax Listing, Posting Summary For the Processing Quarter Ended MM-DD-YY, or Special Posting Summary (701-73-11 and 707-73-12)

  1. Send to Accounting Branch, Attn: Reports Analyst.

Wager - Tax Forms (701-83)

  1. Send two copies to Fraud Detection Centers.

Report of ES Declarations Filed and ES Claims Validated (Report Symbol NO-3(17)(41)0-82) (480-40-11)

  1. One Copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

Report of Overpayment Offsets (Report Symbol NO-3(17)(41)0-83) (480-40-11)

  1. One copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

Report of Form 720 IRS Numbers (Report Symbol NO03(17)(41)0-268) (Run 701-29-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

Employee Plans Master File (EPMF SCCF Extract Tape (OSPC only)

  1. Ship File Label SCF 01 - 12 to the following address: U.S. Department of Labor 200 Constitution Ave., N.W. Washington, DC 20210–0001 ATTN: Mary Bryant Rm N5454.

Control Case Inventory (735-07-11 and 735-37-11)

  1. Send to Criminal Investigation Control.

Form 2290 Discrepancy Cases (802-19-11)

  1. Send to appropriate Compliance Field Territory Office.

Notice List, (460-31-14 and 160-31-12)

  1. Send two copies of the Notice List to Notice Review function.

Special Excise Tax List (701 OM 11)

  1. Send to Accounting Branch Reports Analyst.

Report of Mathematical Verification of Returns (Report Symbol NO-D:R:R-31)

  1. Two copies to National Office 5000 Ellin Road New Carrollton, MD 20706–1348 Attn: SE:W:CAS:SP:IMF:DPIC

Report of Frozen Credits (Report Symbol NO-D:R:R-58)

  1. One copy to Area Office, Attn: Area Director.

  2. One copy to Chief, Management Staff.

  3. One copy to Headquarters, SE:W:CAS:SP.

Adjustment Information Report (480-40-11)

  1. Route to Adjustments Branch.

Special Posting Summary (701-OM-12)

  1. Send to Accounting Branch.

Bankruptcy Open Cases (737-24-11 737-27-11)

  1. Send to appropriate FO ATTN: Case Processing or Technical Support.

Child Support Enforcement Agencies Project 419 RUN 460-18-11

  1. Send to Taxpayer Relations Branch.

Million $ Exempt Organization Report (180-56-11)

  1. Send to Accounting Branch.

Department of the Army Form 5174-R Refund of Prior Year Salary Overpayment

  1. Send to Adjustments Branch.

Direct Deposit Activity Report Year to Date 1040-ERA (480-26-14)

  1. Send to Headquarters, SE:W:CAS:SP:IMF.

Electronic Filed Returns and Direct Deposit for RUN Control (480-26)

  1. Send to Headquarters, SE:W:CAS:SP:IMF.

TRACS Listing (Limited Payability, Reclamation, Unavailable Check, Miscellaneous, and Payment Over Cancellations) (793-12)

  1. Send three copies to SPC Accounting Branch.

Distribution of AIMS Outputs

  1. See Exhibit 3.13.62-17, AIMS Outputs: Shipping Address and Exhibit 3.13.62-18, Abusive Tax Shelter.

Computerized Uniform Workload Study and Examination Planning System (NO-4000-439)

  1. Bind and send Workload and Planning Reports 418-96-11, to appropriate area office, ATTN: Chief, Examination Division.

BMF-MF Currency Transaction Report Matching Program Listing (160-40-11)

  1. Send to Examination Branch.

Form 720 Excise Tax Selection Lists and Grade Summaries (180-05-11)

  1. Field Selection List:

    1. Separate by area office.

    2. Send two copies to the appropriate Field Excise Territory Manager.

  2. Field Grade Summary:

    1. Separate by area office.

    2. Send one copy to the appropriate Field Excise Territory Manager.

Form 720 District Liability Reports (180-07-11)

  1. Separate by area office.

  2. Send one copy to the appropriate Field Excise Territory Manager.

Form 720 Excise Tax Abstract Lists (180-OD-11)

  1. Separate by area office.

  2. Send ten copies to the appropriate Field Excise Territory Manager.

Form 720 Excise Tax Index Lists (180-OF-11)

  1. Separate by area office.

  2. Send to the appropriate FO Excise Territory Manager.

Annual Audit Form 2290 Alphabetic Listing (802-33-11)

  1. Send to the appropriate Field Excise Territory Manager.

Form 2290 Liability Report - Field Counts (802-38-11)

  1. Send one copy to the appropriate Field Excise Territory Manager.

Form 2290 Liability Report - Region Counts (802-38-12)

  1. Send the second copy to Headquarters — Excise Tax Program, SE:S:C:CP:RC:EX.

Annual Alpha Wagering Tax List for Examination (Form 11C and Form 730 Filers) (110-05-11)

  1. Send two copies to the appropriate Field, Attn: Excise Territory Manager.

  2. Send one copy to the appropriate Field, Attn: Chief, Criminal Investigation.

  3. Send one copy to the appropriate Regional Office (RO), Attn: Compliance Area Director (Criminal Investigation).

District Liability Report (Form 11C and Form 730 Filers) (110-05-11)

  1. Send to the appropriate FO, Attn: Excise Territory Manager.

Regional Liability Report (Form 11C and Form 730 Filers) (110-05-12)

  1. Send to the appropriate RO, Compliance Area Director (Examination).

Report of Individual Income Tax Examination Changes (Form 1902-B) (ACR-3000)

  1. Burst.

  2. Send to Campus Examination or Collection Branch.

Form 1902-B Error Register (ACR-3000)

  1. Send to Campus Examination or Collection Branch.

Examination ZIP Code Report (Annual) (480-54-11 and 118-31-12)

  1. Send both copies to Headquarters SE:S:C:CP:CW:GRS.

Form 1120 Alpha Lists and North American Industry Classification System Codes (NAICS) Code Summaries (118-19-11, 118-23-11, and 118-31-11)

  1. Send Returns Posted List, Form 1120 (118-23-11):

    1. Parts 1 and 2 to Compliance Field Territory Office.

    2. Part 4 to SPC Examination Branch.

  2. Send Asset PIA Code Summary, Form 1120, (118-19-11) (one copy only) to:

    1. Each area office, ATTN: PSP Support Manager

    2. Each SPC, ATTN: Chief, Exam Classification

    3. Headquarters, ATTN: Team Manager, Exam Classification

      Note:

      Area office send:

    4. Parts 1 and 2 to Compliance Field Territory Office

    5. Part 4 to Headquarters (SE:W:CAS:SP), Project 118 Analyst

  3. Send Post of Duty Summary and Comparison Form 1120 (118-31-11):

    1. Part 2 to Headquarters (SE:W:CAS:SP), Project 118 Analyst

    2. Part 3 - Make sufficient photocopies to Part 3 to provide one complete copy for each Compliance Field Territory Office within service jurisdiction

Examination Return Preparer Listings and Outputs

  1. Audit Prepares (IMF and BMF) Inventory Listings (Runs 480-1Y-11 and 480-1Y-12)

    1. Send area office portions to the Program Coordinator in the appropriate Compliance Field Territory Office.

    2. Send the SPC portion to the Examination Coordinator Management Support Division.

  2. Audit Prepares (IMF and BMF) Volume Listings (monthly) (480-1V-11 and 480-1V-12)

    1. Send one copy to the Program Coordinator in the appropriate Compliance Field Territory Office.

    2. Send one copy to the Examination Coordinator Management Support Division.

Listing of IMF/BMF Prepared Returns (437-42-11 and 437-42-12)

  1. Send to the appropriate Compliance Field Territory Office.

International Boycott Report (Form 5713) Philadelphia Submission Processing Center (PSPC only)

  1. Send one copy to the Austin Service Center (AUSC), SOI Coordinator on Planning and Analysis Staff.

  2. Send one copy to the Ogden Service Center (OSC), SOI Coordinator on Planning and Analysis Staff.

  3. Send one copy to the A/C (International) ATTN: SE:LM:IN:I:E.

Centralized Files and Scheduling System Letters (CSP 4143)

  1. Route to Examination Branch.

Math Error Abatement Program and Unallowable Items Reports (445-75-11)

  1. Send to Examination Branch.

Confirmation of Request for Information Return Listing, CP-2018 (IRP 05.42)

  1. Send to area office if Field Office (FO)/ Area Office (AO) is specified.

    1. Send to SPC function specified in heading if FO/AO is blank.

    2. Send to SPC Criminal Investigation if undeterminable.

IRMF Request Counts (IRP-05-41)

  1. Send to Management Support Division

    1. BWH Control-Listing/Bad Payer List (BWH0140).

    2. Only Recreate Notice Request Performed by Management Staff for 1st 90 days after notice issue date.

    3. After 1st 90 days from notice issue date ECC-MTB responsible for notice recreates.

Underreporter CP-2000 Report by Area Office (URX 37)

  1. Send to Management Support Division, SPC Information Returns Processing (IRP) Coordinator.

Underreporter CP-2501 Report by Area Office (URX31)

  1. Send to Planning and Analysis Staff, SPC Automated Underreporter (AUR) Analyst.

Return Charge-Out (URX07)

  1. Send to Planning and Analysis Staff, SPC AUR Analyst.

Underreporter File Labels (URX93)

  1. Apply file labels to case folders and send to underreporter function.

Multiple Filer Examination Notice (MUL 20-40)

  1. One copy to file.

  2. Two copies to Examination Branch.

MFS 3 Case Notice (MFS 20-41)

  1. One copy to files.

  2. Two copies to Examination Branch.

Multiple Filer Examination Case Summary (MUL 20.41) (Periodically)

  1. One copy to Field Territory Manager.

  2. One copy to Headquarters, Examination Division, SE:S:C:CP.

MFS 3 Inventory (404-07-12)

  1. One copy to Headquarters, IS:S:SP:W, A-3 NCFB.

  2. Two copies to SC Examination Branch.

SPC Address Updates (404-81) Optional to Print this File

  1. Send to Underreporter function.

Distribution of Collection Outputs

  1. See Exhibit 3.13.62-21, Case Assignment Listings.

Daily Transaction Register (DTR 03-11)

  1. Send to Compliance Services Collection Operations (CSCO).

Delinquency Investigation (TDI) Inventory Profile and Delinquent Account Inventory Profile (Form 3624-3 pt.)

  1. Send to CSCO. DAIP (Delinquent Account Inventory Profile)(TDA 40-11).

  2. Send to CSCO. DIAL (Delinquent Investigation/Accounts Listing).

  3. Send to Accounting Branch. Non Masterfile (NMF) DAIP (Delinquent Account Inventory Profile) (TDA 41).

Delinquent Account and Delinquent Investigation ZIP Code Summaries (TDI 37)

  1. Send to CSCO.

Levy Source Listing (TDA 13)

  1. Burst and send to CSCO.

IDRS Collection Listing of Unreversed TC 598 (TDI 45)

  1. Send 1 copy to appropriate area office.

  2. Send 1 copy to Headquarters, PC:E:D.

  3. Send 1 copy to Compliance Area Director (COLL).

IDRS Notification of Unreversed Transaction Code (TC) 594 and TC 599

  1. Send to CSCO. EXCEPTION: Send Employee Plans Masterfile (EPMF) to ECU M/S Ogden only.

IDRS Collection Listing of Selection Code 92 (TDI 45)

  1. Send to CSCO.

Installment Agreement Accounts List (TDA 19)

  1. Send to CSCO.

Return Delinquency Notice Review Register (IT&D)

  1. Send to CSCO.

Expired TC 530 Accounts Listing (721-56-11)

  1. Send to appropriate area office, Attn: Case Processing or Technical Support.

BMF Canvass Directory (720-15)

  1. Send to appropriate Field Territory Manager, Collection.

53 (Uncollectable Accounts) Register and Uncollectable Accounts Greater than $25,000 Register (721-07-11)

  1. Send 1 copy to area office, Attn: Collection Files.

  2. Send 1 copy to area office, Attn: Case Processing or Technical Support.

Recap of Accounts Currently Not Collectible (Report Symbol NO-5000-149) (737-18-11) (All Submission Processing Centers (SPC) except Ogden Submission Processing Center (OSPC), Memphis Submission Processing Center (MSPC) and Andover Submission Processing Center (ANSPC))

  1. Send to Compliance Area Director (Collection).

IRC 2032A Election Indicator List and IRC 6324B Lien Indicator List (701-30-11)

  1. Send IRC Section 2032A Election Indicator Lists:

    1. One copy to FO Collection Division, Attn: Chief, Case Processing or Technical Support.

    2. One copy to Estate and Gift Territory Manager.

  2. Send 1 copy of IRC Section 6324B Lien Indicator List to Collection Division, Attn: Case Processing or Technical Support.

IRS Employee Delinquency Notice List (SUP-04-42)

  1. Send to CSCO.

Large Dollar ARDI Listing (TDA-80)

  1. Send to CSCO the following listings:

    1. Master Listing TDA 8111

    2. SPC Listing TDA 8211

  2. Send to Regional Commissioner, 2 copies of area office Listing TDA 8212.

IMF and BMF Report of Accounts Suspended Due to Bankruptcy (5000-91/IMF and 5000-92/BMF)

  1. Separate and distribute 1 copy of their listing to each area office, ATTN: Case Processing or Technical Support.

TDI Supplements

  1. Send to CSCO the following listings:

    1. Fail to Match List (SUP-05-41)

    2. Supplement Report (SUP-05-40)

    3. Employee Listing (SUP-04-42)

  2. Send to Headquarters A/C SE:LM:IN:C:C, Territory Listing (SUP-04-40).

Employment Commission Information Listing from Run TDA-64

  1. Send to CSCO.

Large Dollar Tracking Report (TDA-83)

  1. Send to Headquarters, Small Systems Support HQ:F:I Rm. 6209.

Delinquent Returns Activity Report, (Report System NO-5000-139) (737-43-11)

  1. Send edited report tapes form ECC-MTB to SPC using the following list:

    File# SPC Region
    737-43-11 ATPC SER
    737-43-13 KSPC MSR
    737-43-14 CSPC NER
    737-43-15 AUSPC MSR
    737-43-16 ANPC NER
    737-43-18 PSPC NER
    737-43-19 FSPC WR
  2. Each SPC will:

    • Print 2 report copies from tape

    • Send to appropriate Area Office, ATTN: Compliance Area Director (COLL)

  3. NER will mail to the following address:

    IRS
    950 L'Enfant Plaza South, SW
    Washington, DC 20024-2123 Rm. 3311
    ATTN: Compliance Area Director Collection SE:LM:IN:D:C
    Marilyn Correa

IMF Report of Non-Bankruptcy Litigation Accounts (5000-225) (737-32-11) and BMF Report of Bankruptcy Litigation Accounts (5000-226)

  1. Separate and distribute to each area office a copy of their area office listing, ATTN: Case Processing or Technical Support.

Employer Tax Employee Project (ETEP) IMF Generated Leads

  1. Information Systems Management (MITS:S:CP:E:IH) will produce following:

    • 10 batches of ETEP IMF generated leads

    • One batch for each SPC

    • Within each batch one set of ETEP IMF Generated Leads for each area office

    • Produce a count showing the total number of cases for that set of ETEP lead source documents, at the end of each set of ETEP Lead Source Documents

  2. Each SPC will distribute these leads to their area offices, Attn: ETE Coordinator. The cumulative reports are to be sent to the following addresses:

    1. Internal Revenue Service
      5000 Ellin Rd.
      Lanham, MD. 20706-1348
      (MITS:S:CP:E:IH) NCFB

      Internal Revenue Service
      1111 Constitution Ave NW RM 7539 (SE:S:CO:C:P)
      Washington, DC 20224–0001

Incorrect Mail Label Data Register (707-13-11)

  1. Route to Entity Control.

Distribution of Taxpayer Service Outputs

  1. This section provides Distribution instructions for Taxpayer Service Outputs and SPC Control File Outputs.

Taxpayer Service Quality Review Reports (Report Symbol NO-TR:R:T-126) (QMS 06-40)

  1. Send to the appropriate area office, Attn: Chief, Taxpayer Service.

Listing of Undelivered Refund Checks (714-39-11, 714-40-11, 39-21 and 40-21)

  1. Use table below to distribute listing of undelivered refund checks:

    *714-39-11 **714-39-21 ***714-40-21
    (a) Send 1 copy of each listing to SPC Penalty Area Office (PAO). (a) Send 3 copies to appropriate FO Chief, Taxpayer Division. (a) Send 3 copies appropriate FO Chief, Taxpayer Service Division.
    (b) Send 1 copy of the October listing only to Fraud Detection Centers. (b) Send 1 copy to Fraud Detection Centers (QRDT). (b) Send 1 copy to Fraud Detection Centers (QRDT).
    (c) Separate 4 copies of each listing by FO:
    • Send 1 copy to appropriate FO Attn: Chief, Taxpayer Service Division. FO 66 and 98 to OP:IN:D:CS.

    • Send 1 copy to PAO in FO.

    • Send 2 copies to the PAO in FO.

    (c) Send 1 copy PAO in FO.
    **(August prior year in ZIP Code sequence).
    (c) Send 1 copy to PAO in FO.
    ***(August prior year in Alpha Sequence).
  2. Print 6 copies of October listing; 6 copies of January listing.

Distribution of FUTA Program Outputs

  1. Send 1 copy to PAO in FO.

Distribution of Criminal Investigation Outputs

  1. See Exhibit 3.13.62-23, Criminal Investigation Case Management and Time Reporting System and Exhibit 3.13.62-24, Correspondex Letters Reports.

Unmatchable Information Return Output (UIR 25-40 and UIR 27-40)

  1. Send to area office, SPC or Headquarters Criminal Investigation, if specified.

  2. Send to SPC Criminal Investigation, if undeterminable.

Multiple EIN/Common Address Listing (125-27-11-May and 139-23-11-July)

  1. Send to Chief, Fraud Detection Centers.

Criminal Investigation Case Management and Time Reporting System (Report Symbol NO-OP:CI-46)

  1. Group and Field Level Reports and Date Tables for shipment of reports:

    Produce Reports Ship Reports
    *01/02/2001 01/05/2001
    02/05/2001 02/08/2001
    03/05/2001 03/08/2001
    *04/02/2001 04/05/2001
    05/01/2001 05/04/2001
    06/04/2001 06/07/2001
    *07/02/2001 07/05/2001
    08/03/2001 08/06/2001
    09/04/2001 09/06/2001
    *10/01/2001 10/04/2001
    11/05/2001 11/08/2001
    12/03/2001 12/06/2001
    *01/02/2002 01/04/2002
  2. Regional/National Level Reports (Enterprise Computing Center at Martinsburg (ECC-MTB) Only):

    Produce Reports Ship Reports
    *01/08/2001 01/11/2001
    02/05/2001 02/08/2001
    03/05/2001 03/08/2001
    *04/02/2001 04/05/2001
    05/01/2001 05/03/2001
    06/04/2001 06/07/2001
    *07/02/2001 07/05/2001
    08/06/2001 08/09/2001
    09/04/2001 09/06/2001
    *10/01/2001 10/04/2001
    11/05/2001 11/08/2001
    12/03/2001 12/06/2001
    *01/07/2002 01/10/2002

Data file PCS0801xxxx

  1. Generated weekly at Martinsburg Computing Center / Andover Service Center (ECC-MTB/ANSC).

  2. Individual file of Partnership Control System (PCS) updates for each AIMS database where xxxx represents the SCAB for the AIMS Service Center (SC).

Data file PCS1001

  1. Generated weekly at ECC-MTB/ANSC.

  2. Downloaded copy of the PCS database.

  3. Used at ECC-MTB and ECC-MEM to refresh SC PCS databases at both CCs.

Data file PCS0719

  1. PCS datafile FTP monthly from Enterprise Computing Center, Martinsburg Andover Service Center (ECC-MTB/ANSC) to CSC for use by Appeals.

Data file PCS2502xxxx

  1. Generated weekly at each Service Center (SC) and FTP (from ECC-MEM) or copied (from Enterprise Computing Center, Martinsburg Brookhaven Service Center (ECC-MTB/BSC), Philadelphia Service Center (PSC), Ogden Service Center (OSC), Austin Service Center (AUSC) to ECC-MTB/ANSC.

Report file PCS2801

  1. Generated on demand at Campus Tax Equity and Fiscal Responsibility (TEFRA) Function (CTF) campuses (Brookhaven and Ogden) or at National Office.

Notice files PCS4142, PCS4242, PCS4342, PCS4442, PCS4542, PCS4742, PCS4842, PCS4942

  1. Taxpayer Notice files generated at Enterprise Computing Center, Memphis (ECC-MEM) or ECC-MTB and electronically transmitted to CTF campuses for printing and mailing.

  2. See Exhibit 3.13.62-46 for Letter Numbers and descriptions.

Data file PCS5302

  1. Generated weekly at ECC-MTB/ANSC and electronically copied to the Ogden CTF for local use.

Data file PCS6701/ PCS 6702

  1. Report files generated monthly at ECC-MTB/ANSC.

  2. Written to compact disk (CD) and distributed to Tax Equity and Fiscal Responsibility Act (TEFRA) contacts.

Print file PCS7001

  1. Generated weekly at ECC-MTB/ANSC and electronically transferred to the two CTF campuses at Brookhaven and Ogden for printing of included reports.

  2. See Exhibit 3.13.62-46, Remittance Processing System, for Report Numbers and descriptions.

Data file PCS9101

  1. A copy of PCS1301 used by BSC and OSC and input into PCS28 (IVL).

Shipping Procedures for Statistics of Income (SOI) Material

  1. See IRM 1.13.3, Statistics of Income - Document Management.

Taxpayer Compliance Measurement Program (TCMP)

  1. Send to Taxpayer Relations Branch.

Social Security Administration (SSA) Shipments

  1. This section provides instructions for the various documents shipped to SSA, including SSA addresses and any items returned from SSA.

Transmittal of Documents to SSA

  1. Sort all documents by form number. Forward any document relative to correspondence directing replies to a specific address:

    1. Form 8955-SSA should be mailed to Ogden, M/S 6054. OSPC will date stamp and forward to the Social Security Administration (SSA). OSPC will extract any item meant for IRS processing and route to the applicable function. OSPC will mail the Form 8955-SSA (no IRS documents or correspondence) to SSA at the following address:
      Social Security Administration
      Data Operations Center
      Attn: ERISA Process
      1150 East Mountain Dr
      Wilkes-Barre, PA 18702-7797

    2. Sort to Group G, if no group specified for a document.

    3. If current procedures specify additional sorting within a category, continue to perform these sorts while maintaining previously made sort categories.

  2. Maintain numeric category integrity, merge various classifications into groups. Grouping is required because each group will be sent to a different processing function at SSA.

  3. Prepare listing by social security number/employer identification number (SSN/EIN) on plain paper and transmittal Form 3210. Do not forward more than one group in the same transmittal.

    Note:

    Documents requiring listings of SSN or EIN of each item, SSA 7041A, SPCs now have the option of microfilming these forms before the forms are shipped to SSA. Microfilming is in lieu of preparing Form listing. These forms must be sorted by form type and quantity indicated. Form 885F, for Tax year 1985 and subsequent should be routed back to originator for computer input (IDRS).

  4. Prepare transmittal Form 3210s for the remainder of the forms not requiring specific transmittal controls in accordance with the following instructions:

    1. Enter the transmittal code; do not use a number in the A control series

    2. Enter the notation IRS-SSA Group Correspondence in the Document Identification portion of the Form 3210; note the appropriate group symbol, i.e., A, B, C, D, etc., after the word Group

    3. Estimate the total number of items in the count or estimate column

    4. No entries are required in the Remarks column

    5. Ship the containers under control of Form 3210, Document Transmittal:

    • Sealed with heavy tape or double sealed envelopes

    • Prepare a separate Form 3210 with a separate transmittal number for each container

    • Place the original and two copies of Form 3210 in each container and file the fourth copy

    • Transmit to SSA daily if volume warrants, but not less than once each week

    Note:

    All IRS employees and contractors are responsible for protecting any PII that they may have in their possession, whether the PII is in paper form, or on IRS computer equipment. The loss, theft or unauthorized disclosure of PII places individuals at serious risk for identity theft and invasion of privacy. Additionally, the proper protection of PII helps maintain taxpayer confidence and the IRS’ reputation for privacy protection, which are critical for IRS to perform its mission.

    Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy, for additional guidance.

SSA Addresses

  1. See Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses, for SSA Addresses.

Group A Contents

  1. Transmittal of Form W-3 and Form W-2 from the reconciliation and delinquent Form W-3 and Form W-2 to SSA (regular and special).

    1. Arrange the schedules in stacks. Sort separately, forms stamped 1092 or Resolution Trust Corporation (RTC) or Recon (Supplement) to be listed on Form OAR 5008.

    2. Joggle each stack after listing by EIN and band from top to bottom with rubber bands. Do not band the sides of the form.

    3. Place the stack in a heavy cardboard box(es). Seal and number each box. Record Transmittal Control Number on box.

    4. Prepare Form 3210, Document Transmittal, for each container. Form 3210 identifies the documents and the total number of documents being shipped to SSA.

    5. Transmit daily if volume warrants, but not less than once a week.

    Note:

    Current year Form W-3 and Form W-2 should be sent to the appropriate Data Operations Center. See Exhibit 3.13.62-9, Appeals Office Codes and Addresses with Related Submission Processing Campus and Area Office Codes, for addresses.

  2. Transmittal of Forms stamped 1092 or RTC or Recon (Supplemental) Group A.

    1. Sort forms stamped 1092 or RTC or Recon (Supplemental) according to form number.

    2. List forms by EIN.

    3. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents.

    4. Place in boxes or packages enclosing Form 3210.

    5. Transmit schedules daily if volume warrants, but not less than once a week.

Group B Contents

  1. Prepare Form 3210, listing the total number of Form 3857 or Form 9409, IRS/SSA Wage Worksheet in each container.

Group C Contents

  1. Transmittal of Form SS-16, 2516, 6494, OAR-L5076, OAR-L5096 and SSA-7010:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container.

    3. List forms and total counts of each group.

    4. Place in boxes or packages enclosing Form 3210.

    5. Transmit daily if volume warrants, but not less than once a month.

  2. Transmittal of Form 1040 unreported tip income hereafter referred to as Schedule U and Form 885 Schedules TA Group A.

    1. Combine the forms.

    2. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completing before it can be shipped to SSA.

    3. Prepare listing by SSN.

    4. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents.

    5. Place in boxes or packages enclosing Form 3210.

    6. Transmit schedules daily if the volume warrants, but not less than once a week.

  3. Transmittal of Original Form 1040SE in Group A:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container.

    3. List forms and total count for each group.

    4. Place in boxes or packages enclosing Form 3210.

    5. Transmit daily if volume warrants, but not less than once a week.

  4. Transmittal of Form SSA-4002A and Form 4029, and employer correspondence to correct erroneously reported Social Security Number and/or name:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group.

    3. Place in boxes or packages enclosing Form 3210.

    4. Transmit daily if volume warrants, but not less than once a month.

  5. Transmittal for Form OAR-7041A, Form 885F, Amended Form 1040SE.

    1. Sort forms by form number.

    2. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completeness before it can be shipped to SSA.

    3. Prepare listing by SSN.

    4. Prepare Form 3210, Document Transmittal, for each container. List by form and total count of each group.

    5. Place in boxes or packages enclosing Form 3210.

    6. Transmit daily if volume warrants, but not less than once a week.

Group D Contents

  1. Transmittal of Form 4361, OAAN-7003:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count.

    3. Place documents in package and seal enclosing Form 3210.

    4. Label each package IRS FOR MANUAL HANDLING.

Group F Contents

  1. Transmittal of Form SS-4, SSA L-361 and SSA 5019 to SSA under EIN Research and Assignment System (ERAS):

    1. Receive Form 3210s (partially prepared) with documents.

    2. Complete Form 3210, Document Transmittal, for each box, listing the total forms for each box.

    3. Place in boxes, enclosing Form 3210.

    4. Ship once a week to SSA.

Group G Contents

  1. Transmittal of all other letters and forms not listed in any group:

    1. Sort forms and count each group.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group.

    3. Place in boxes or packages enclosing Form 3210.

    4. Transmit daily if volume warrants, but not less than once a month.

Documents Returned From SSA

  1. Documents that are returned from SSA should be forwarded to the originating office. If shipping and receiving personnel cannot determine the originating office these documents should be returned to the SSA Unit in the SPC for resolution.

Tax Shelter Registration Program Output

  1. This section provides Distribution instructions for tax shelter registration program output.

Tax Shelter Transcript (TSR-35-40)

  1. Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst, in the appropriate region(s).

  2. Send two copies to SPC 6700 /7408 Program Coordinator.

  3. Send one copy of FO Tax Shelter Summary Sheet to:

    Tax Shelter Team
    OP:EX:C, Room 2518
    1111 Constitution Ave., N.W.
    Washington, DC 20224-0001

Tax Shelter Registration Cross Reference Listing (TSR 25-42)

  1. Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst.

  2. Send two copies to SPC 6700/7408 Program Coordinator.

  3. Send one copy to Chief, Examination Division, Attn: 6700/7408 Program Coordinator.

Payer Master File (PMF) Magnetic Media Label List (PRF102-66-11)

  1. Send to Magnetic Media Coordinator in area office.

Rampdown Procedures

  1. The Brookhaven, Memphis, Andover, Philadelphia and Atlanta campuses have had their Submission Processing Centers closed. The incoming and outgoing mail operations are being handled by Accounts Management Campus Support. These employees should follow the instructions given in this IRM section and other sections within this IRM chapter. However, local procedure job aids may provide supplemental guidance. These instructions will be applicable to other IRS campuses if and when their Submission Processing Centers are closed. Procedures for the Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, and Philadelphia) are found in IRM 21.1.7, Campus Support.

USPS Package Intercept

  1. In the event outgoing mail is sent out in error, the sender may be able to utilize the online retail USPS Package Intercept service for a cost.

  2. The Package Intercept service provides redirection of any mailable domestic mail with a tracking barcode (excludes standard mail). Please see USPS Package Intercept™ https://retail-pi.usps.com/retailpi/actions/index.action for details.

  3. To utilize this service, a purchase cardholder designated by management must:

    1. Register and establish an account on the USPS website at WWW.USPS.COM

    2. Input IRS purchase card information to build an account profile

    3. Submit requests online

  4. Management must monitor the number of intercept requests to identify trends and ensure quality controls are in place.

Glossary of Terms Used In This Manual

A complete list of abbreviations can be found in Document 6209. Listed below are abbreviations and acronyms you may see throughout this manual.

AC or A/CI Assistant Commissioner IRAF Individual Retirement Account File
AC/I Assistant. Commissioner, International IRC Internal Revenue Code
ACCT Accounting Branch IRM Internal Revenue Manual
ADJ Adjustments IRP Information Returns Processing
ADP Automatic Data Processing IRS Internal Revenue Service
AMRH Accounts Maintenance IVO Integrity and Verification Operation
ANSPC Andover Submission Processing Center KCSPC Kansas City Submission Processing Center
AO Area Office KITA Killed In Terrorist Action
ATF Alcohol, Tobacco and Firearms LEM Law Enforcement Manual
ATSPC Atlanta Submission Processing Center ECC-MTB Enterprise Computing Center, Martinsburg
AUR Automated Underreporter MF Master File
AUSPC Austin Submission Processing Center MFT Master File Tax (Code)
BMF Business Master File MLSC Mail Label Service Center
BRM Business Reply Mail MSPC Memphis Submission Processing Center
BWH Backup Withholding NCFB New Carrollton Federal Building
CAF Centralized Authorization File NO National Office
CAWR Combined Annual Wage Reporting NPS National Print Strategy
CCA Case Control Activity NR No Remittance
CIB Criminal Investigation Branch OFP Organizations Functions and Programs
COLL Collections OR Output Review
CP Computer Paragraph OSPC Ogden Submission Processing Center
CSCO Compliance Services Collection Operations PAO Penalty Appeals Officer
CSPC Cincinnati Submission Processing Center PII Personally Identifiable Information
CUM Cumulative PMF Payer Master File
CY Calendar Year POA Power of Attorney
DCC Detroit Computing Center PRP Problem Resolution Program
DIS Distributed Input System PSPC Philadelphia Submission Processing Center
DLN Document Locator Number QRDT Questionable Refund Detection Team
DLY Daily TIF Processing RDD Return Due Date
DP Data Processing RO Regional Office
ECC-MEM Enterprise Computing Center, Memphis SCCF Service Center Control File
ECC-MTB Enterprise Computing Center, Martinsburg SCEB Service Center Examination Branch
ECU Entity Control Unit SCF Sectional Center Facility
EIN Employer Identification Number SITLP State Income Tax Levy Program
EO/BMF Exempt Organization Business Master File SPC Submission Processing Center
EPMF Employee Plans Master File SSA Social Security Administration
EPPS Employee Plans Processing Staff SOI Statistics of Income
ERAS EIN Research and Assignment System SPC Submission Processing Center
FLC File Location Code SRC Secured Returns Code
FMB Facilities Management Branch STAT Statute Control
FO Field Office TAS Taxpayer Advocate Service
FPLP Federal Payment Levy Program TC Transaction Code
FSPC Fresno Submission Processing Center TD Treasury Directive
FY Fiscal Year TDA Taxpayer Delinquent Account
FYE Fiscal Year Ending TDI Taxpayer Delinquent Investigation
FYM Fiscal Year Month TEFRA Tax Equity and Fiscal Responsibility Act
HQ Headquarters TP Taxpayer
ID Identification UNP Unpostable
IDRS Integrated Data Retrieval System URP Underreporter Program
IMF Individual Master File USPS United States Postal Service
    ZIP Zone Improvement Plan

EO Output and Distribution

No. No. Output Title and RunNumber No. Copies and Printed By Distribution
1 Mail Labels
(Sorted by AO in cycles 9617,
9634 and 9652
File 1 80-8A–11
OSPC See mailout instructions in Exhibit 3.13.62-14, ACS Notices, Letters, Listings and Levies.
2 List of Parent Accounts
File 1 80-6Q-11
OSPC(2) T:BSP(1), OSPC Entity Control Unit
3 Status 40 Register
File 1 80-8G-11
All SPC's(2) (except MSPC, OSPC and ANPC) T:BSP(1), each AO(1) its portion.
4 Status 40 Mail Labels (Hardcopy) monthly, except January File 180-81-11 All SPC's(1) (except MSPC, OSPC and-ANPC) AO (its portion)
5 Correspondence Report (Hardcopy quarterly March, June, September and December File 180-8G-11 OSPC(1) OSPC-
Management Support Branch
  All SPC's(2)(except MSPC and ANPC) T:BSP(1), each AO(1) its portion.  
6 Private School Listing (Hardcopy)
(Sorted by AO once a year in December.
All SPC's(3) (except MSPC and ANPC) T:BSP(1), each AO(2) its portion.
7 List of Parent and Subsidiary
Accounts (Hardcopy) (Sorted by Group Exemption Number) each month
File 180-9G-11
OSPC(3) OSPC Entity Control Unit
8 Government Entities Inventory Validation Listing (by Industry Area) OSPC(1) T:T:GE:FLS
1111 Constitution N.W. Washington DC 20224–0001 Attn: 5Q-6

Exempt Organizations - States of Jurisdiction

(1) For the Area Offices, TE/GE copies of Output in Exhibit 3.13.62-2 above separate, bind and ship to the Area Office based upon the state of jurisdiction listed below:

TE/GE Area Offices States of Jurisdiction
1 Northeast Maine
New Hampshire
Vermont
Massachusetts
Connecticut
Rhode Island
New York
2 Mid-Atlantic Pennsylvania
New Jersey
Delaware
Maryland
North Carolina
South Carolina
Virginia
District of Columbia
3 Great Lakes Area Ohio
Michigan
Kentucky
West Virginia
Indiana
Illinois
Wisconsin
4 Gulf Coast Area Tennessee
Mississippi
Louisiana
Florida
Georgia
Alabama
Oklahoma
Arkansas
Texas
5 Central Mountain Minnesota
North Dakota
South Dakota
Nebraska
Iowa
Missouri
Kansas
Montana
Wyoming
Colorado
New Mexico
Arizona
Nevada
Utah
6 Pacific Coast Idaho
Washington
Oregon
California
Hawaii
Alaska

TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Offices

(1) Mailing Address for Distribution of Outputs (2) Mailing Address for Distribution of Outputs—when
(a) When PSPC is indicated;
Internal Revenue Service
2970 Market St
Philadelphia, PA 19104
Headquarters (FO 50) is indicated:
Internal Revenue Service
(Symbols as indicated below)
1111 Constitution Ave., N.W.
Washington, DC 20224–0002
  • Employee Plans: TE/GE SE:T:EP NCA - 614

  • Exempt Organizations: TE/GE SE:T:EO NCA - 573

  • Government Entities: TE/GE SE:T:GE NCA - 532

(b) When CSPC is indicated
Internal Revenue Service
Attn: Stop 11
P.O. Box 267
Covington, KY 41019–0267
(3) Mailing addresses for Distribution of EP and EO Outputs other than those listed in (1) through (2) above.

(a) Northeast Region Mailing Address

Internal Revenue Service
TE/GE:EP: NE 936
Silas Deane Highway - 2nd Floor
Wethersfield, CT 06109
(c) When OSPC is indicated:
Internal Revenue Service
Attn: Research and Perfection Entity
SP:PC:RandPIE
Mail Stop 6273
Ogden, UT 84409–0001
(b) Southeast Region and Baltimore Area Office Mailing Address

Internal Revenue Service (FO 52)
Attn: Director, TE/GE EXAM
P.O. Box 13163, Rm 1450
Baltimore, MD 21203–3163
(d) In addition to the above listed addresses, any output designed for shipment to EP Processing Centers will be mailed to:
Ogden IRSPC
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
(c) Midstates Region Mailing Address
Internal Revenue Service
SE:T:GE Director, Government Entities
NCA-532
1111 Constitution Ave NW
Washington, DC 20224-0002
(e) Headquarters (FO 50)
Internal Revenue Service
SE:T:EO Director, Exempt Organizations
NCA-573
1111 Constitution Ave NW
Washington, DC 20224–0002
(d) Gulf Coast Area Office
Internal Revenue Service
Area Manager, Gulf Coast EP Exam Area
Cedar Bend Professional Center 12309 North Mopac Expressway
MC 4900AUNW
Austin, TX 78758
(f) Headquarters
Internal Revenue Service
SE:T:EP, Director, Employee Plans
NCA-614
1111 Constitution Ave NW
Washington, DC 20224–0002
Director, GE
(1750 Pennsylvania Ave 5th Floor ) 1111 Constitution Ave NW Washington DC 20224–0001
 
(g) In addition, all output designated for Shipment to TE/GE BSP:SPP Staff will be mailed to:
Internal Revenue Service
Mail Stop 1110
1973 N Rulon White Blvd
Ogden, UT 84201-1000
 

EPMF Output Reports and Distribution

Report/Run No. Report Title Run Frequency Distribution Area:AO Distribution Area: TE/GE Distribution Area: SPC Distribution Area: H
(1) 7100-17
280-40-11
Annual Return/Reports-NationalTotals Monthly X
(2) 7100-17
280-40-12
Annual Return/Reports—by A.O. Monthly X
(3) 7100-28
AR78/40
EP Report of Delinquent Return Notices /TDI/TDA Monthly X X
(4) 280-45-11 Report of ED Returns Filed by POD/Case Grade Jun/Dec X X
(5) 280-15-32 EPMF Evaluation of Return Sept. X
Counts by Plan Practic. Ranges            
(6) 280-48-11 Quarterly Report of Returns Posted to EPMF Quarterly X X X X
(7) 280-49-11 Cumulative Report of Quarterly Returns Quarterly X X X X
(8) 280-00-00 Employee Plans D.B. Monthly X X
(9) 260-12-15 EPMF Controls Weekly Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
(10) 260-30-15 EPMF Controls Weekly        
(11) 260-30-20 EPMF Delinquency Record Counts Monthly Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000
Internal Revenue Service
SE:T:BSP:SPP
Mail Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84201-1000

Distribution of Examination Reports of Discriminate Function (DIF)

Run Number Output Title Report Number Distribution
P/R/F-460/95/11 Individual Inventory and Delivery Report (SB) 1040-1 1 and 4
P/R/F-460/93/11 Individual Inventory and Delivery Report (WI) 1040-1  
P/R/F-460/93/XX Individual Inventory and Delivery Report (SC) 1040-1 5
1040-6      
P/R/F-460/95/11 Individual Inventory and Delivery Analysis (SB) 1040-2 1 and 4
P/R/F-460/93/11 Individual Inventory and Delivery Analysis (WI) 1040-2  
P/R/F-460/95/11 SPC Individual Inventory and Delivery Report (SB) 1040-3 1 and 4
P/R/F-460/93/11 SPC Individual Inventory and Delivery Report (WI) 1040-3  
P/R/F-460/95/11 Amended Return Inventory (SB) 1040-5 1 and 4
P/R/F-460/93/11 Amended Return Inventory (WI) 1040-5  
P/R/F-180-88-11 SC Corporate DIF Inventory and Delivery Prior Year (LM) / Current Year (LM) 1120-1 8
180-P6-11 SC Corporate DIF Inventory and Delivery Prior Year (SB) Reports (SC Report—prior year) 1120-4 5
180-88-12 Industry Corporate DIF Inventory and Delivery (LM) 1120-1 8
180-P6-12 AO Corporate DIF Inventory and Delivery (SB) 1120-4 6
180-88-13 National Office Industry Corporate DIF Inventory and Delivery Reports (SC/current year) (LM) 1120-1 9
180-P6-13 National Office SC Corporate DIF Inventory and Delivery Reports (SC/current year) (SB) 1120-4 7
180-89-11 Industry Corporate DIF Inventory and Delivery (LM) 1120-2 8
180-P7-11 AO Corporate DIF Inventory and Delivery (SB) 1120-5 6
180-89-12 National Office Industry Corporate Inventory and Delivery Reports (prior/current year) (LM) 1120-2 9
180-P7-12 National Office SC Corporate Inventory and Delivery Reports (prior/current year) (SB) 1120-5 7
180-89-13 AO Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (LM) 1120-2 8
180-P7-13 SC Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (SB) 1120-5 6
180-98-11 BMF Combined Inventory and Delivery Report (1120 current year only) (LM) 1120 9
180-P4-11 BMF Combined Inventory and Delivery Report (1120 current year only) (SB) 1120 7
180-92-11 Delivery and Inventory Report for Fiduciary Income Tax Returns Posted 1041-1 6
180-92-13 National Office Delivery and Inventory Report for Fiduciary Income Tax Returns 1041-1 7
180-96-11 SC Partnership Inventory and Delivery Report (LM) 1065-1 8
180-Q1-11 AO Partnership Inventory and Delivery Report (SB) 1065-3 6
180-96-12 SC Partnership Inventory and Delivery Report (LM) 1065-2 8
180-Q1-12 AO Partnership Inventory and Delivery Report (1065–1) and AO Partnership Inventory and Delivery Analysis Report (1065–2) (AO report—prior/curr year) (SB) 1065-4 6
180-96-13 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (LM) 1065-1 1065-1 9
180-Q1-13 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (SB) 1065-1 1065-2 4
180-96-14 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (LM) 1065-1 1065-2 9
180-Q1-14 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (SB) 1065-1 1065-2 4
180-23-11 1066–1 Service Center Reports (prior yr) 1066-1 8
180-23-12 1066–1 AO Reports (prior year) 1066-1 8
180-23-13 1066–1 National Office Reports 1066-1 9
       
180-24-11 SC 1120S DIF and 1120-F Inventory and Delivery (LM) 1120-3 8
180–P8–11 SC 1120S DIF and 1120-F Inventory and Delivery (SB) 1120–6 5
180-24-13 National Office Industry 1120S DIF and 1120-F Inventory and Delivery (LM) 1120-3 9
180-P8-13 National Office SC 1120S DIF and 1120-F Inventory and Delivery (SB) 1120-6 7
P/F/R-118/23/11 Form 1120 DIF DIF Scored Returns Summary   3
P/F/R-118/23/11 1120 Returns Posted to Master File   4
180-24-12 Industry 1120S DIF and 1120F Inventory and Delivery (LM) 1120-3 8
18 0-P8-12 AO 1120S DIF and 1120F Inventory and Delivery (SB) 1120-6  
IMF
1- One copy of Area tables to each respective Area
Attn: Chief, Planning and Special Programs: one copy of Area Service Center series (complete series) to SC Examination Branch, Attn: Chief Classification Section
2- POD/Area Series-one copy to respective Area (POD/Area)
Attn: Chief, Classification Section (Complete series)
3- Appropriate Area Office
4- Headquarters National Office SE:S:C:CP:CW:ERS
BMF
5-S.C. Reports to respective Service Center Examination
Branch, Attn: Chief Classification Section
6- AO Reports to respective Area Attn: Chief Planning and Special Program
7- SB/SE HQ
8- One copy of Industry tables to each respective Industry, Attn:
Attn: SE:LBandI PSP Analyst
9-LM HQ

Social Security Administration (SSA) Addresses

Use this address If legal residence, principal place of business, office or agency is located in any one of the states, or if no legal residence or principal place of business in any State. Wilkes-Barre Data Operations Center Wilkes-Barre, PA 18769–0001

Group Addresses
Group A Social Security Administration OCRO
Division of Earnings Operations
Reports Analysis Br.
Metro West Bldg.
300 N. Greene St.
Baltimore, MD 21290–0300
Group B Social Security Administration OCRO
Division of Certification and Coverage
Metro West Bldg.
300 N. Greene St.
Baltimore, MD 21290–0300
Group C Social Security Administration OCRO
Division of Earnings Operations
Earnings Reports Branch
Metro West Bldg.
300 N. Greene St.
Baltimore, MD 21290–0300
Group D Social Security Administration OCRO
Division of Registration Operation
SSN Process Branch
Metro West Building
300 N. Greene St.
Baltimore, MD 21290 –0300
Group E Reserved
Group F Social Security Administration OCRO
Metro West Bldg.
300 North Greene Street
Metro West Bldg.
Baltimore, MD 21290–0300
Group G Social Security Administration MMB
ATTN: Mail Exam and Process Section
6401 Security Blvd.
Baltimore, MD 21235-0401

Current Addresses for Exchanges of Tax Information

Treaty Country Code Mailing Address
AMERICAN SAMOA AQ Mr. Tauanu-u F. Liaiagi
Treasurer American Samoa
Department of Treasury
Pago Pago, American Samoa 96799
AUSTRALIA AS Mr. Trevor P. Boucher
Commissioner
Australian Taxation Officer
2 Constitution Ave.
Canberra, ACT 2601 Australia
AUSTRIA AU Dr. Helmut Loukota
Director of the Department of International Tax Affairs
Federal Ministry of Finance
Himmelpfortegasse 408 Postfach 2
A-1015 Vienna, Austria
BARBADOS BB Mr. G. A. Waithe
Commissioner of Inland Revenue
Department of Inland Revenue
Treasury Building-Bridge Street
Bridgetown, Barbados W.I.
BELGIUM BE Mr. Joseph Van Den Einde
Counselor
Administration Central Des Contributions
Directed C.A.E.-Tour
Finances-Boite 32 Blvd. du Jardin
Bontanique, 501010 Brussels, Belgium
CANADA CA Mr. Pierre Gravelle
Deputy Minister
Branch Revenue Canada (Taxation)
Ottawa, Ontario, Canada KIA OL8
CHINA CH Mr. Nui Licheng
Deputy Commissioner
General Taxation Bureau
The Ministry of Finance
Beijing
The People's Republic of China
CYPRUS CY Director of Inland Revenue Department
Ministry of finance
Nicosia, Cyprus NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS
American Embassy, Rome
APO New York 09794-0007
DENMARK DA Mr. Jens Christiansen
Kontorchef
Statsskattedirektoratet 6, Kontrolkontor Meldahlsgade
51613 Copenhagen V Denmark
DOMINICA DO Mr. Gilbert Williams
Financial Secretary
Ministry of Finance
Inland Revenue Division
King George V Street
Roseall, Dominico
EGYPT EG Mr. Abdel Gafaar
Undersecretary of Finance
Chief, Taxation Department
Falaky Building
Hussein Hagazy St.
Cairo, Egypt
NOTE: Mail all correspondence and Form 3206 and OECD to:   Revenue Service Representative
American Embassy
APO New York 09038-0001
FINLAND FI Mr. Rainer Soderholm
Director for International Tax Affairs
Ministry of Finance Tax Department
International Affairs
P.O. Box 286
SF-00171 Helsinki, Finland
FRANCE FR Mr. Jean-Pierre Maillard
Directeur Divisionnaire
Direction des Services
Generaux et de l'Informatique
9, rue d'Uzes
75094 Paris, France
GERMANY GM Mr. Thomas Menck
Ministerialrat
Federal Ministry of Finance
Graurheindorfer Strasse 108
Bonn 53117 Germany
GREECE GR Director, International Relations Division
Section A: Tax Affairs
2-4 Sina Street
10184 Athens, Greece
NOTE: Mail Form 3206 and copy of OECD transmittal form to:   Revenue Service Representative - IRS
American Embassy, Rome
APO New York 09794-0007
GRENADA GJ Mr. Lauriston F. Wilson
Director General
Department of Finance
c/o Ministry of Finance
St. Georges, Grenada West Indies
GUAM GQ Mr. Dave Santos
Director
Department of Revenue and Taxation
Government of Guam
855 West Marine Drive
Agana, Guam 96910
HUNGARY HU Mrs. Kornel Apatini
General Director
Minister of Finance
Jozfef Nador Ter 2-4
Budapest, Hungary 1051
NOTE: Mail Form 3206 and copy of OECD transmittal form to:   Revenue Service Representative-IRS
American Embassy, Rome
APO New York 09794-0007
ICELAND IC Mr. Garoar Valdimarsson
Director of Internal Revenue
Rikisskattstjori Skulagotu
57150 Reykjavik, Iceland
IRELAND EI Mr. P. F. Mullen
Assistant Secretary Legislation and Statistics Branch
Office of the Revenue Commissioners
Dublin Castle
Dublin 2, Ireland
ITALY IT Italian Competent Authority
General Directorate of Direct Taxation
Ministry of Finance
Division XII
Viale Europa, 242 EUR, Italy
NOTE: Mail Form 3206 and copy of OECD transmittal form to:   Revenue Service Representative-IRS
American Embassy, Rome
APO New York 09794-0007
JAMAICA JM Mr. Canute Miller
Chairman, Revenue Board
The Office Centre (10th Floor)
Kingston Mall
12 Ocean Boulevard
Kingston, Jamaica
JAPAN JA Mr. Go Kawada
Director
Office of International Operations
National Tax Administration
3-1-1 Kasumigaseki Chiyoda-ku
Tokyo 100, Japan
NOTE: Mail Form 3206 to:   Office of the Assistant Commissioner (International)
Attn: Chief, International Exchange Branch SE:LM:IN:I:A:E
950 L'Enfant Plaza, S.W.
Washington, D.C. 20024-2123
Mail all other correspondence and Form OECD to:   Revenue Service Representative-IRS
American Embassy
Box 208
APO San Francisco 96503-0004
KOREA KS Mr. Se-won Chang
Director
International Taxation Division I.
International Tax Administration
National Tax Administration
108-4 Susong-dong, Chongno-gu
Seoul 110, The Republic of Korea
(See also NOTE under Japan above)    
LUXEMBORG LU Dr. Jean Olinger
Director, Administrationdes Contributions Directes
45, Boulevard Roosevelt Luxembourg
Grand Duchy of Luxembourg
MALTA MT Mr. Joe Conti
Commissioner
Inland Revenue Department
Beltissebh Malta
NOTE: Mail Form 3206 and copy of OECD transmittal form to:   Revenue Service Representative-IRS
American Embassy, Rome
APO New York 09794-0007
MOROCCO MO Mr. Mohammed Alaoui Medaghri
Directeur Adjoint
Division des Impots
Avenue Mohammed V
Quartier Administratif
Rabat, Morocco
NETHERLANDS NL Mr. C. Boersma
Director General of Taxes
Ministry of Finance
Casuariestraat 32
The Hague, Netherlands
NEW ZEALAND NZ Mr. David R. Henry
The Commissioner of Inland Revenue
P.O. Box 2198
Wellington, New Zealand
NORWAY NO Mr. Willy Ovesen
Director General of Taxes
The Directorate of Taxes
Postbiks 6300 Etterstad
0603 Oslo 6, Norway
PAKISTAN PK Mr. Sajjad Hasan
Pakistani Competent Authority
Central Board of Revenue
CDA Block III
Islamabad, Pakistan
NOTE: Mail all correspondence and Form 3206 and OECD to:   Revenue Service Representative
American Embassy
APO New York 09038-0001
PHILIPPINES RP Mr. Victor A. Deoferio, Jr.
Deputy Commissioner
Bureau of Internal Revenue
BIR Building, Diliman
Quezon City
Manila, Philippines
NOTE: Mail all correspondence and Form 3206 and OECD to:   Revenue Service Representative
Manila Internal Revenue Service
c/o American Embassy
APO San Francisco 96528
POLAND PL Minister of Finance
Post Office Box 2000-916
Warsaw, Poland
PUERTO RICO RQ Arcangel Caceres, Esq.
Director Bureau of Income Tax
Department of Treasury
P.O. Box S-4515
San Juan, Puerto Rico 00905
ROMANIA RO Mr. Nicolae Sandulescu
Director of the State Income and Tariffs Directorate
Ministry of Finance
8 Doamnei Street
Bucharest, Romania
NOTE: Mail Form 3206 and copy of OECD transmittal form to:   Revenue Service Representative-IRS
American Embassy, Rome
APO New York 09794-0007
SWEDEN SW Mr. Stefan Vogel
Riksskatteverket
Utlandskontrollenheten (TR/U)
S-171 94 SOLNA Sweden
SWITZERLAND SZ Mr. Deiter Metzger
Director, Federal Tax Administration
Eigerstrasse 65
CH 3003 Bern, Switzerland
TRINIDAD AND TOBAGO TD Mr. Randolph J. Kong
Chairman of Board
Trinidad House
St. Vincents Street
Port of Spain, Trinidad
UNITED KINGDOM UK Mr. K. M. Fletcher
Inland Revenue
Operations Division
South West Wing
Bush House
Strand
London WC2B 4RD
VIRGIN IS.(U.S.) VQ Mr. Anthony P. Olive
Director, V.I. Bureau of Internal Revenue
P.O. Box 3186
Charlotte Amalle
St. Thomas, V.I. 00801

Listed below are country codes referring to territories or other possessions. Send Form OECD for these to the competent authority for the parent country shown.

Code Name Parent Country
KT Christmas Island Australia
FG French Guiana France
GP Guadeloupe France
MB Martinique France
RE Reunion France

Appeals Office Codes and Addresses With Related Submission Processing Campus and Area Office Codes

Appeals Office Appeals Office Codes (AOC), Submission Processing Campus (SPC) and Area Office (AO) Address
Midstates Region (Dallas)   Appeals AIMS Coordinator
Stop 8000 SWRO, 14th Floor
4050 Alpha Rd.
Dallas, TX 75244-4203
Arkansas-Oklahoma Appeals Office (Oklahoma City) (AOC 154 or 254)
(SPC 18, AO 73)
8000 OKC
Suite 939
55 North Robinson Street
Oklahoma City, OK 73102-9231
Houston Appeals Office (Houston) (AOC 152 or 252)
(SPC 18, AO 76)
8000 HAL, Suite 750
8701 S. Gessner Road
Houston, TX 77074
Illinois Appeals Office (Chicago) (AO 131 or 231)
(SPC 09, AO 36)
8000 CHI, Suite 600
200 West Adams Street
Chicago, IL 60606
Kansas-Missouri Appeals Office (St. Louis) (AOC 135 or 233)
(SPC 09, AO 43)
Room 6.304 Stop 8000 STL
1222 Spruce Street
St. Louis, Missouri 63103-2839
Midwest Appeals Office (Milwaukee) (AOC 133 or 233)
(SPC 09, AO 39)
8000 MIL
Suite 780
310 W. Wisconsin Avenue
Milwaukee, WI 53203
North Central Appeals Office (St. Paul) (AOC 136 or 236)
(SPC 09, AO 41)
8000 STP
Suite 6000, Box 120
175 5th Street East
St. Paul, MN 55101-2901
North Texas Appeals Office (Dallas) (AOC 150 or 250)
(SPC 18, AO 75)
8000 NWSAT
Suite 517
4050 Alpha Road
Dallas, TX 75244-4203
South Texas Appeals Office (Austin) (AOC 155 or 255)
(SPC 18, AO 74)
8000 AUS
Suite 602
300 E. 8th Street
Austin, TX 78701
Northeast Region (New York)   Appeals AIMS Coordinator
P.O. Box 2263
Church Street Station
New York, NY 10008-2363
Brooklyn Appeals Office (Long Island) (AOC 124 or 224)
(SPC 19, AO 11)
3rd Floor
50 Clinton Street
Hempstead, NY 11550
Connecticut-Rhode Island Appeals Office (Hartford) (AOC 122 or 222)
(SPC 08, AO 06)
Suite 200
333 East River Drive
Hartford, CT 06108-4202
Manhattan Appeals Office (New York City) (AOC 123 or 223)
(SPC 19, AO 13)
P.O. Box 2954
Church Street Station
New York, NY 10008
Michigan Appeals Office (Detroit) (AOC 143 or 243)
(SPC 17, AO 38)
470 McNamara Bldg
477 Michigan Avenue
Detroit, Ml 48226-2518
New England Appeals Office (Boston) (AOC 121 or 221)
(SPC 08, AO 04)
Room 493
10 Causeway Street
Boston, MA 02222-1083
New Jersey Appeals Office (Newark) (AOC 172 or 272)
(SPC 19, AO 22)
Suite 1400
One Newark Center
Newark, NJ 07102
Ohio Appeals Office (Cincinnati) (AOC 141 or 241)
(SPC 17, AO 22)
Suite 2200
312 Elm Street
Cincinnati, OH 45202
Pennsylvania Appeals Office (Philadelphia) (AOC 173 or 273)
(SPC 28, AO 23)
Suite 2200
Mellon Independence Center
701 Market Street
Philadelphia, PA 19106
Upstate New York Appeals Office (Buffalo) (AOC 120 or 220)
(SPC 08, AO 16)
Suite 400 Guaranty Bldg
28 Church Street
Buffalo, NY 14202
Southeast Region (Atlanta)   Appeals AIMS Coordinator
P.O. Box 926 Stop 170-R
Atlanta, GA 30301–0926
Delaware-Maryland Appeals Office (Baltimore) (AOC 171 or 271)
(SPC 28, AO 52)
Room 2601
200 St. Paul Place
Baltimore, MD 21202
Georgia Appeals Office (Atlanta) (AOC 110 or 210)
(SPC 07, FO 58)
STOP 1100-D
P.O. Box 925
Atlanta, GA 30370
Gulf Coast Appeals Office (New Orleans) (AOC 153 or 253)
(SPC 49, AO 72)
Room 215, STOP 20
600 S. Maestri Place
New Orleans, LA 70130
Indiana Appeals Office (Indianapolis) (AOC 144 or 244)
(SPC 17, AO 35)
STOP 72
P.O. Box 44850
Indianapolis, IN 46244
Kentucky-Tennessee Appeals Office (Nashville) (AOC 115 or 215)
(SPC 49, AO 62)
Suite 300
810 Broadway
Nashville, TN 37203-3876
North Florida Appeals Office (Jacksonville) (AOC 113 or 213)
(SPC 07, AO 59)
Federal Office Bldg.
1000 Pine Island Rd Ste. 350
Plantation , FL 33324–3202
North-South Carolina Appeals Office (Greensboro) (AOC 112 or 212)
(SPC 49, AO 56)
Room 527
320 Federal Place
Greensboro, NC 27401
South Florida Appeals Office (Miami) (AOC 114 or 214)
(SPC 07, AO 65)
Atrium West, Suite 240
7771 W. Oakland Park Blvd.
Sunrise, FL 33351
Virginia-West Virginia Appeals Office (Richmond) (AOC 175 or 275)
(SPC 28, AO 54)
400 N. 8th Street
Room 600 Box 72
Richmond, VA 23219
Western Region (San Francisco)   Appeals AIMS Coordinator
1650 Mission St., Room 411
San Francisco, CA 94103
Central California Appeals Office (San Jose) (AOC 168 or 268)
(SPC 89, AO 77)
55 South Market Street
San Jose, CA 95113
Los Angeles Appeals Office (Los Angeles) (AOC 160 or 260)
(SPC 89, AO 95)
Room 3054
300 N. Los Angeles Street
Los Angeles, CA 90012
Northern California Appeals Office (San Francisco (AOC 164 or 264)
(SPC 89, AO 94)
Suite 400
160 Spear Street
San Francisco, CA 94105
Pacific Northwest (Seattle) (AOC 165 or 265)
(SPC 29, AO 91)
Room 2790
915 Second Avenue
Seattle, WA 98174
Rocky Mountain Appeals Office (Denver) (AOC 151 or 251)
(SPC 29, AO 84)
8000 DEN
400 Federal Bldg
1244 Speer Blvd.
Denver, CO 80204
Southern California Appeals Office (Laguna Niguel) (AOC 163 or 263)
(SPC 89, AO 33)
Suite 4404
24000 Avila Road
Laguna Niguel, CA 92656
Southwest Appeals Office (Phoenix) (AOC 161 or 261)
(SPC 29, AO 86)
Suite 1501
3225 N. Central Avenue
Phoenix, AZ 85012

Note:

If Appeals Code is indicated for an out-of-region Appeals Office, send AIMS output to the Appeals AIMS Coordinator of the region in which the output SPC is located.

Field Addresses for Examination

Small Business/Self Employed (SB/SE) Operating Division PSP Area Small Business/Self Employed (SB/SE) Operating Division PSP Address
Area 1 IRS-SB/SE Compliance Area 1
Attn: PSP
Stop 41175
15 New Sudbury Street
Boston, MA 02203–0002
Area 2 IRS-SB/SE Compliance Area 2
Attn: PSP
7th Floor
600 Arch Street.
Philadelphia, PA 19106–1611
Area 3 IRS-SB/SE Compliance Area 3
Attn: PSP
Stop 4011
400 West Bay Street
Jacksonville, FL 32202–4410
Area 4 IRS-SB/SE Compliance Area 4
Attn: PSP
Stop 4030 STP
30 E 7th St 11th Fl
St. Paul, MN 55101–4914
Area 5 IRS-SB/SE Compliance Area 5
Attn: PSP
4033 HOU
1919 Smith Street
Houston, TX 77002–8049
Area 6 IRS-SB/SE Compliance Area 6
Attn: PSP
MS 4032 DEN
600 17th Street
Denver, CO 80202–2490
Area 7 IRS-SB/SE Compliance Area 7
Attn: PSP
MS 940S
1301 Clay Street.
Oakland, CA 94612–5217
Area 8 IRS-SB/SE Compliance Area 8
obsolete
Area 9 IRS-SB/SE Compliance Area 9
obsolete
Area 10 IRS-SB/SE Compliance Area 10
obsolete
Area 11 IRS-SB/SE Compliance Area 11
obsolete`
Area 12 IRS-SB/SE Compliance Area 212
Attn: PSP
Stop 824G
201 W. Rivercenter Blvd.
Covington, KY 42011
Area 13 IRS-SB/SE Compliance Area 213
Attn: PSP
Stop 824G
201 W. Rivercenter Blvd.
Covington, KY 41011–1424
Area 14 IRS-SB/SE Compliance Area 214
Attn: PSP
Stop 824G
201 W. Rivercenter Blvd.
Covington, KY 42011
Area 15 IRS-SB/SE Compliance Area 15
Attn: PSP:PROM
950 L'Enfant Plaza S.W.
Washington, DC 20024-2123
Area 16 IRS-SB/SE Compliance Area 16
obsolete

Large Business and International (LBandl) Division Territory Addresses

F-Financial Services Industry (PBC 301)
Director of Field Operations-Manhattan (SBC 080XX)
Address
SBC 08005 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 1
110 West 44th St. - 8th Floor
New York, NY 10036–6710
SBC 08020 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 2
290 Broadway - 12th Floor
New York, NY 10007–1823
SBC 08030 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 3
110 West 44th St. - 6th Floor
New York, NY 10036–6710
SBC 08050 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 4
290 Broadway - 12th Floor
New York, NY 10007–1823
 

Director of Field Operations - East (SBC 275XX)

SBC 27505 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 5
5205 Leesburg Pike
Baileys Crossroads, VA 22041–3802
SBC 27510 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 6
601 S. Henderson Rd. Suite 200
King of Prussia, PA 19406–3596
SBC 27515 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 7
150 Court Street – 6th Floor
New Haven, CT 06510–2022
SBC 27520 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 8
801 9th St, NW, 3rd Floor LBandI
Washington, DC 20005–4503
SBC 27550 IRS-LBandI Financial Services
Attn: Territory Manager - F Territory 9
936 Silas Deane Highway; 4th Floor
Wethersfield, CT 06109–4273
 

Natural Resources and Construction Industry (PBC 302)
Director of Field Operations - West (SBC 090XX)

SBC 09005 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 4
225 W. Broadway
Glendale, CA 91204–1331
SBC 09010 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 8
210 E Earll Drive - Stop 4209 PHX
Phoenix, AZ 85012–2626
SBC 09015 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 12
225 W. Broadway - 2nd Floor
Glendale, CA 91204–1331
SBC 09020 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager- NRC Territory 10
55 North Robinson - 4200 OKC
Oklahoma City, OK 73102–9226
SBC 09025 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 11
300 N. Los Angeles St.
Los Angeles, CA 90012–3308
SBC 09050 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 13
225 West Broadway - 2nd Floor
Glendale, CA 91204–1331
 


Director of Field Operations - East (SBC 440XX)

SBC 44010 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 1
1919 Smith Street - 4100 HOU
Houston, TX 77002–8049
SBC 44015 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 6
1919 Smith Street - Stop 1090 HOU
Houston TX 77002–8049
SBC 44020 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 2
1555 Poydras Street, Sute 220 — Stop 35
New Orleans, LA 70112–3701
SBC 44030 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 3
4050 Alpha Road
Farmers Branch, TX 75244–4201
SBC 44050 IRS-LBandI Natural Resources and Construction
Attn: Territory Manager - NRC Territory 7
4050 Alpha Road - Stop MC 4100 MWSAT
Farmers Branch, TX 75244–4201
 

CTM - Communications, Technology and Media Industry (PBC 303)
Director of Field Operations - East (SBC 080XX)

SBC 08005 IRS-LBandI Communications, Technology and Media
Attn: Territory Manager - CTM Territory 10
2888 Woodcock Boulevard - Stop 652-D
Atlanta, GA 30341–4002
SBC 08010 IRS-LBandI Communications, Technology and Media
Attn: Territory Manager - CTM Territory 11
25 New Sudbury Street, Room 1325
Boston, MA 02203–0002
SBC 08015 IRS-LBandI Communications, Technology and Media
Attn: Territory Manager - CTM Territory 9
1 Montvale Ave
Stoneham, MA 02180–3559
SBC 08020 IRS-LBandI Communications, Technology and Media
Attn: Territory Manager - CTM Territory 7
110 West 44th Street - 6th Floor
New York, NY 10036–6710
SBC 08025 IRS-LBandI Communications, Technology and Media
Attn: Territory Manager - CTM Territory 8
100 Dey Place
Edison, NJ 08817–3700
 

Director of Field Operations - West (SBC 560XX)

SBC 56005 IRS-LBandI Communication, Technology and Media
Attn: Territory Manager - CTM Territory 4
220 SW 3rd Avenue MS 0130
Portland, OR 97204–2825
SBC 56010 IRS-LBandI Communication, Technology and Media
Attn: Territory Manager - CTM Territory 3
56 Inverness Drive East - DEN 4290SO
Englewood, CO 80112–5129
SBC 56020 IRS-LBandI Communication, Technology and Media
Attn: Territory Manager - CTM Territory 2
55 South Market Street HQ 1270
San Jose, CA 95113–2324
SBC 56025 IRS-LBandI Communication, Technology and Media
Attn: Territory Manager - CTM Territory 1
450 Golden Gate Avenue - SF6107
San Francisco, CA 94102–3661
SBC 56050 IRS-LBandI Communication, Technology and Media
Attn: Territory Manager - CTM Territory 6
450 Golden Gate Avenue - SF6107
San Francisco, CA 94102–3661
 

RFPH - Retailers, Food, Pharmaceuticals and Healthcare Industry (PBC 304)
Director of Field Operations -East (SBC 275XX)

SBC 27505 IRS-LBandI Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 9
700 West Capital Avenue Stop 1300–LIT
Little Rock, AR 72201–3225
 

Director of Field Operations - West (SBC 590XX)

SBC 59010 IRS-LBandl Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 2
230 S. Dearborn Street - Rm 2230
Chicago, IL 60603-1505
SBC 59015 IRS-LBandI Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 4
2001 Butterfield Road-4800WSB
Downers Grove, IL 60515–1050
SBC 59020 IRS-LBandI Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 5
316 North Robert Street - Stop 4100STP
St. Paul, MN 55101–1495
SBC 59025 IRS-LBandI Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 3
230 S. Dearborn Street
Room 3000MS 4000CHI
Chicago, IL 60604–1505
SBC 59050 IRS-LBandI Retailers, Food, Pharmaceuticals and Healthcare
Attn: Territory Manager - RFPH Territory 1
230 S. Dearborn Street
Room 3000MS 4000CHI
Chicago, IL 60604–1505
 

HMT - Heavy Manufacturing and Transportation Industry (PBC 305) - Director of Field Operations - New Jersey (SBC 080XX)

SBC 08005 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 2
7850 S.W. 6th Court; Stop 4710
Plantation, FL 33324–3202
SBC 08010 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 3
1122 Town and Country Commons; Suite 250
Chesterfield, MO 63017–8200
SBC 08015 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 1
400 West Bay Street; Mail Stop 4100
Jacksonville, FL 32202–4410
SBC 08020 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 4
201 Como Park Blvd
Cheektowaga, NY 14227–1416
SBC 08050 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 5
2888 Woodcock Boulevard – Stop 072–N
Atlanta, GA 30341–4002
 

Director of Field Operations - Michigan (SBC 250XX)

SBC 25005 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 7
5990 West Creek Road
Independence, OH 44131–2190
SBC 25010 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 6
477 Michigan Avenue - Room 2423
Detroit, MI 48226–4523
SBC 25015 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 10
310 W. Wisconsin T-1
Milwaukee, WI 53203–2213
SBC 25020 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 9
24000 Avila Road - Stop 6011 - Room 3506
Laguna Niguel, CA 92677–3405
SBC 25025 IRS-LBandI Heavy Manufacturing and Transportation
Attn: Territory Manager - HMT Territory 8
1000 Liberty Avenue
Pittsburgh, PA 15222–4004
 

FS - Field Specialist (PBC306) - Program Manager - Financial Products Specialist (SBC 800XX)

SBC 80005 IRS-LBandI Field Specialists
Attn: Territory Manager — FP Territory 1 (1910)
575 North Pennsylvania Street, MS LM505
Indianapolis, IN 46204–1563
SBC 80010 IRS-LBandI Field Specialists
Attn: Territory Manager — FP Territory 2 (1890)
55 South Market Street, MS HQ4100
San Jose, CA 95113–2324
SBC 80015 IRS-LBandI Field Specialists
Attn: Territory Manager — FP Territory 3 (1900) Financial Products Territory Manager
Monmouth Executive Center, Suite 2
4 Paragon Way
Freehold, NJ 07728–7895
 

Program Manager - Computer Audit Specialists (SBC 810XX)

SBC 81005 IRS-LBandI Field Specialists
Attn: Manager — CAS Territory 1 (1790)
801 Broadway, Suite 201, MDP 123
Nashville, TN 37203–3816
SBC 81010 IRS-LBandI Field Specialists
Attn: Manager — CAS Territory 2 (1780)
4050 Alpha Road-MS 4000NWSAT
Farmers Branch, TX 75244–4201
SBC 81015 IRS-LBandI Field Specialists
Attn: Manager — CAS Territory 2 (1810)
24000 Avila Road-MS 6031
Laguna Niguel, CA 92677–3405
SBC 81020 IRS-LBandI Field Specialists
Attn: Manager — CAS Territory 4 (1820)
110 West 44 Street, 8th Floor-CAS:1820
New York, NY 10036–6710
 

Program Manager - Engineers (SBC 820XX)

SBC 82005 IRS-LBandI Field Specialists
Attn: Manager — ENG Territory 1 (1840)
7850 SW 6th Court
Plantation, FL 33324–3202
SBC 82015 IRS-LBandI Field Specialists
Attn: Manager — ENG Territory 3 (1850)
450 Golden Gate Ave, SF6107
San Francisco, CA 94102–3661
SBC 82020 IRS-LBandI Field Specialists
Attn: Manager — ENG Territory 4 (1870)
1 Montvale Avenue
Stoneham, MA 02180–3559
SBC 82025 IRS-LBandI Field Specialists
Attn: Manager — ENG Territory 5 (1860)
316 N. Robert Street, Stop 4300STP
St. Paul, MN 55101–1495
 

Program Manager-Economists (SBC 830XX)

SBC 830XX IRS-LBandI Field Specialists
Attn: Economist Program Manager
2888 Woodcock Blvd., MS 682D
Atlanta, GA 30341–4002
 

Program Manager-Employment Tax Specialists (SBC 840XX)

SBC 840XX IRS-LBandI Field Specialists
Attn: Employment Tax Program Manager
24000 Avila Road, MS 6041
Laguna Niguel, CA 92677–3405

Collection Activity Report (CAR) and Area Office (AO) Addresses

04-Boston (New England)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 9112
Boston, MA 02203
35-Indianapolis (Indiana)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 44687
Indianapolis, IN 46244
06-Hartford (Connecticut–Rhode Island)
Internal Revenue Service
Chief Compliance (Collection)
Stop 204
135 High Street
Hartford, CT 06103
36-Chicago (Illinois)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1193
Chicago, IL 60690
11-Brooklyn
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 380
Brooklyn, NY 11202
38-Detroit (Michigan)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 32500
Detroit, MI 48232
13-Manhattan 39-Milwaukee (Midwest)

Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 3000
Manhattan, NY 10008

Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 495
Milwaukee, WI 53201
16-Buffalo (Upstate New York) 41-St. Paul (North Central)
Internal Revenue Service
Chief Compliance (Collection)
11 W. Huron Street, Room 406B
Buffalo, NY 14202
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 64556
St. Paul, MN 55164
22–Newark (New Jersey) 43-St. Louis (Kansas-Missouri)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1269
Newark, NJ 07101
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1146 HW Wheeler Station
St. Louis, MO 63188
23-Philadelphia (Pennsylvania) 52-Baltimore (Delaware-Maryland)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 12050
Philadelphia, PA 19106
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 538, Room 627
Baltimore, MD 21203
31-Cincinnati (Ohio) 54-Richmond (Virginia-West Virginia)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1579 Room 3403
Cincinnati, OH 45201
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 10107
Richmond, VA 23240
33-Laguna Niguel (Southern California) 56-Greensboro (North-South Carolina)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box C–11
Laguna Niguel, CA 92677
Internal Revenue Service
Chief Compliance (Collection)
320 Federal Place
Greensboro, NC 27401
75-Dallas (North Texas) 58-Atlanta (Georgia)
Internal Revenue Service
Chief Compliance (Collection)
1100 Commerce Street
Dallas, TX 75242-1100
Internal Revenue Service
Chief Compliance (Collection)
Room 1665
401 West Peachtree Street
Atlanta, GA 30365
76-Houston 59-Jacksonville (North Florida)
Internal Revenue Service
Chief Compliance (Collection)
Mail Stop 500BP
3223 Briarpark
Houston, TX 77042
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 35045
Jacksonville, FL 32202
77-San Jose (Central California) 62-Nashville (Kentucky–Tennessee)
Internal Revenue Service
Chief Compliance (Collection)
Suite 900
1 North 1st
San Jose, CA 95113
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1107
Nashville, TN 37202
84-Denver (Rocky Mountain) 65-Ft. Lauderdale (South Florida)
Internal Revenue Service
Chief Compliance (Collection)
600 Seventeenth Street
Denver, CO 80202–2490
Internal Revenue Service
Chief Compliance (Collection)
Room 329 Building B
University Drive North
Fort Lauderdale, FL 33324
86-Phoenix (Southwest) 66-Puerto Rico
Internal Revenue Service
Chief Compliance (Collection)
2120 N. Central Ave.
Phoenix, AZ 85004
Internal Revenue Service
Attn: Cynthia Wren, Compliance
P.O. Box 384
Washington, DC 20044
91-Seattle (Pacific–Northwest) 72-New Orleans (Gulf Coast)
Internal Revenue Service
Chief Compliance (Collection)
MS 200
915 Second Ave.
Seattle, WA 98111
Internal Revenue Service
Chief Compliance (Collection)
Stop 6
500 Camp Street
New Orleans, LA 70130
94-San Francisco (Northern California) 73-Oklahoma City (Arkansas–Oklahoma)
Internal Revenue Service
Chief Compliance (Collection)
Stop 4–3–13
P.O. Box 36030
San Francisco, CA 94102
Internal Revenue Service
Chief Compliance (Collection)
MS 5000 OKL
55 N. Robinson
Oklahoma City, OK 73102
95-Los Angeles 74-Austin (South Texas)
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 1431
Los Angeles, CA 90053
Internal Revenue Service
Chief Compliance (Collection)
P.O. Box 250
Austin, TX 78767
98-International  
Internal Revenue Service
Attn: Cynthia Wren, Compliance
P.O. Box 384
Washington, DC 20044
 
Area Office Addresses for Taxpayer Services Midstates Region
Internal Revenue Service
Regional Chief Customer Service
4050 Alpha Road-Stop 6600 MSRO
Dallas, TX 75244–4203
Internal Revenue Service
Midwest area office
Chief Customer Service Division
MS 6600 MIL
310 West Wisconsin Ave.
Milwaukee, WI 53203-2221
Internal Revenue Service
Arkansas-Oklahoma area office
Stop 6600 OKC
55 N. Robinson
Oklahoma City, AR 73102
Internal Revenue Service
North Center area office
Chief Customer Service
Suite 400 North
2550 University Ave, W
St. Paul, MN 55101
Internal Revenue Service
Houston area office
Stop 6605 Hal
8701 5. Gessner
Houston, TX 77074
Internal Revenue Service
North Texas area office
Chief Customer Service
MS 6620 DAL
1100 Commerce Street
Dallas, TX 75242-1100
Internal Revenue Service
Kansas-Missouri area office (St. Louis)
1222 Spruce Street
St. Louis, MO 63103
 
Internal Revenue Service
Illinois area office
Chief Customer Service
MS 60604 CHI
230 South Dearborn Street
Chicago, IL 60604
Internal Revenue Service
South Texas area office
Chief Customer Service Division
Stop 6620 AUS
300 East Eighth Street
Austin, TX 78701
Area Office Addresses for Taxpayer Services  
Northeast Region  
Internal Revenue Service
Region Chief Customer Service
Room 1110
90 Church Street Station
New York, NY 10007
Internal Revenue Service
Ohio Area Office
Chief Customer Service
Rm 2405
550 Main Street
Cincinnati, OH 45202--5204
Internal Revenue Service
Brooklyn Area Office
Chief Customer Service
625 Fulton Street
Brooklyn, NY 12207
Internal Revenue Service
Connecticut—Rhode Island area office
Chief Customer Service
William R. Cotter Federal Building
Stop 115
135 High Street
Hartford, CT 06103
Internal Revenue Service
Manhattan Area Office
Chief Customer Service
110 West 44th Street
New York, NY 10036
Internal Revenue Service
Michigan Area Office (Detroit)
Chief Customer Service
447 Michigan Ave.
Detroit, Ml 48226–2597
Internal Revenue Service
New England Area Office
Chief Customer Service
7th Floor, Rm 775
JFK Building
Boston, MA 02203
Internal Revenue Service
Pennsylvania Area Office
Chief Customer Service
RM 6424
600 Arch Street
Philadelphia, PA 19106
Internal Revenue Service
Upstate New York Area Office
Chief Customer Service
Apple Business Park
Union Road and Bennett Road
Cheektowaga, NY 14225–060
Internal Revenue Service
New Jersey area office (Newark)
Chief Customer Service Division
425 Raritan Center Parkway
Edison, NJ 08816
Southeast Region  
Internal Revenue Service
Regional Chief Customer Service
Stop 140–R
P.O. Box 926
Atlanta, GA 30370
Internal Revenue Service
Indiana area office
Chief Customer Service
RM 553-B
575 North Pennsylvania
Indianapolis, IN 46204
Internal Revenue Service
Georgia area office
Chief Customer Service
RM 531, Stop 901-D
401 West Peachtree Street
Atlanta, GA 30370
Internal Revenue Service
North Florida area office
Stop 6040, RM 369
400 West Bay St.
Jacksonville, FL 32202
Internal Revenue Service
South Florida Area Office
Chief Customer Service
One North University Drive
Plantation, FL 33324–2590
Internal Revenue Service
Gulf Coast area office
Chief Customer Service
Stop 50
600 S. Maestri Pl.
New Orleans, LA 70130
Area Office Addresses for Customer Service  
Southeast Region  
Internal Revenue Service
Delaware-Maryland area office
Chief Customer Service
RM 620B
31 Hopkins Plaza
Baltimore, MD 21201
Internal Revenue Service
Kentucky-Tennessee Area Office
Chief Customer Service
5889 Nolensville Road
Nashville, TN 37211
Internal Revenue Service
North-South Carolina Area Office
Chief Customer Service
RM 120
320 Federal Place
Greensboro, NC 27401
Internal Revenue Service
Virginia-West Virginia Area Office
Chief Customer Service
RM 10-016
400 North Eighth St.
Richmond, VA 23240
Western Region  
Internal Revenue Service
Regional Chief Customer Service
1650 Mission Street
San Francisco, CA 94103
 
Internal Revenue Service
Laguna Niguel area office
Chief Customer Service
2400 Avila Road
Laguna Niguel, CA 92607
Internal Revenue Service
Rocky Mountain area office
Chief Customer Service
Stop 6650DEN
600 17th Street
Denver, CO 80202–2490
Internal Revenue Service
Los Angeles area office
Chief Customer Service
RM 5202
300 N. Los Angeles Street
Los Angeles, CA 90012
Internal Revenue Service
Central California Area Office
Chief Customer Service
3rd Floor
55 South Market Street
San Jose, CA 95113
Internal Revenue Service
Southwest area office
Chief Customer Service
Stop 6655 PX
210 E. Earl Street
Phoenix, AZ 85012
Internal Revenue Service
Pacific Northwest Area Office
Chief Customer Service
915 Second Avenue
Seattle, WA 98174
Internal Revenue Service
North California Area Office
Stop 15005
1301 Clay St.
Oakland, CA 94612
 

IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels

Codes IMF Package Description/Destination
00-02 1040 SS The FO 98, US Possessions, Canada and Mexico
FO 66
04–06 1040PR  
07–09 1040NR-EZ  
10* 1040-1 Principal Non-Business without F2441
15 1040–V  
16   FO 66
20* 1040-2 Principal Non-Business with/Form 2106 and F2441
FO 66
26   FO 66
30* 1040-3 Full Non-Business W/Schedule D, E, and F2441
36   FO 66
40* 1040-4 Business W/Schedule D, E, and R
46   FO 66
50* 1040-5 Business W/Schedule C, A, B,C-EZ, E, EIC, SE, 2441, and 4562
56   FO 66
60 1040-6 Business W/Schedule F and J
61   1040SS Stateside addresses
62   1040SS Mail Label SPC 66
66   1040PR Mail Label SPC 66
68   1040NR Stateside addresses
69   1040NR Mail Label SPC 66
70 1040-7 1040 Tax Package for Taxpayers with foreign (ACI)
75 1040A-1 1040A W/Schedule 1,2, and EIC
76 1040A-2 1040A W/Schedule 1, 2, 3 and EIC
80 1040-8 A, B, and D
86   FO 66
90 1040-9 A, B, and E
95 1040-10 A, B, C, C-EZ, D, EIC, SE, and 4562,
H 1040 Sch H Household Employer
JN 1040ES w/o voucher  
NR 1040NR  
S 1040ES  
SF 1040ES  
Z1 1040EZ 1040EZ
Code BMF Label Description
A   720 Package
AM   730
BB   11C
B   940
BC   940 (Sample for Test)
BK   940 (Sample for Test)
BR   940 Credit Reduction
BX   940 (Sample for Test)
BY   940 (Sample for Test)
BZ   940 EZ
BG   940 BG
C   941
CA   944 Package
CI   941 Seasonal/Intermittent
CR   CT-1
CT   941TEL
CX   944 Taxpayer Notification
E   941 PR
EA   944 PR Package
EI   941 PR Seasonal/Intermittent
EX   944 Taxpayer Notification
F   944 SS
FA   944 SS Package
FX   944 SS Taxpayer Notification
H   943
J   943 PR
JN   945
IH   990T
P   940PR
     
L 3896 1065
LP   1065 Postcard
M 3896 1120
MP   1120 Postcard
Y   1120H
N 3896 1120S
NP   1120S Postcard
PP   1099
R   1042
S   1040ES
AP   E-File Postcard F8160E
U   2290
I   PUB 15
K   PUB 51
V   PUB 393
II 3419 5227
FF   PUB 80 Package
ZA   1120 SF
ZB   1120 RIC
ZC   1120 REIT
W   1120 ND
MX   1120 L
MY   1120 PC
LA   Form 8752

Transcripts Received from Computer Branch

Transcript Title Routing/Distribution Special Instructions
"25000 " FILES  
100 PN–ADV CSCO  
100 PNFIN CSCO  
100 PENACT CSCO  
ABST 11 AM  
ACS Info (ACRW 8002) CSCO  
AMRH01 AMRH  
AMRH02 AMRH  
AMRH03 AMRH  
AMRH04 AMRH  
AMRH05 AMRH  
AMRH06 CSCO  
AMRH07 CSCO  
AMRH08 AMRH  
AMRH09 AMRH  
AMRH10 AMRH  
AMRH11 AMRH  
AMRH12 AMRH  
AMRH13 Accounting (Installment Billing Clerk)  
AMRH14 Statutes  
AMRH15 Erroneous Refund Function  
AM16-J (IMF) AMRH  
AMRH16-Y (BMF) AMTRH  
AMRH17 CSCO  
AMRH18 CSCO  
AMRH19 CSCO  
AMRH20 AMRH  
AMRH21 AMRH  
AMRH22 AMRH  
AMRH23 CSCO  
AMRH24 AM  
AMRH25 Underreporter  
AMRH26 AMRH  
AMRH27 Underreporter  
AMRH28 COLL  
AMRH30 EXAM  
AM-X01 STAT  
AM-X02 STAT  
AM-X03 STAT  
AM-X04 STAT  
AM-X05 STAT  
AM-X06 CSCO  
AM-X07 CSCO  
AM-X08 STAT  
AM-X09 STAT  
AM-X10 STAT  
AM-X11 STAT  
AM-X12 STAT  
AM-X13 ACCT  
AM-X14 STAT  
AM-X15 Erroneous Refund Function  
AM-X16 STAT  
AM-X18 CSCO  
AM-X19 CSCO  
AM-X20 STAT  
AM-X21 STAT  
AM-X22 STAT  
AM-X23 CSCO  
AM-X24 AM  
AM-X25 Underreporter  
AM-X26 STAT  
AM-X27 Underreporter  
AM-X28 CSCO  
AM-X29 STAT  
ATSDT–1 Exam (ATJ Coord)  
ATSDT-PFN Exam (PFN Coord)  
ASAPHITS ELF Suitability  
BMF CTR (160–40–07) FILES  
BMF Disclosure DISC  
BMF INV SSN ECU  
BMF–MF (160-40-11) Exam Class  
BUWH FTD OR  
CC 99 CLNUP COLL  
COLL CHILD CARE Exam CSCO  
(421–4F–11, 12, 13
Collateral (TRS 04)


FO
 
     
COMP ACCT  
Combat (TRS 04) DO  
Combat ZON COLL  
CON-TRANS Technical Unit  
CSED CSCO  
CR-NOMATCH AM  
CREL DECD AM  
CTR QRDT  
CV PN CRED Exam Processing Function  
CZN0500 AM AM (Accounts Maintenance)  
CZ500AM AM  
CZN0500CD CSCO (Collection)  
CZ500C0 CSCO (Collection)  
DECD ESCR AM  
DEFAULTSC CSCO  
DEFERRAL AM  
DEL ASSESS OSPC EP Acct. Unit M/S 6270  
DIAG-P (TRS 04) User Support  
DIAG-Q (TRS 04) User Support  
DIF 1040 (418-49-14) Exam  
DOC 64-011 Condition Memo ECU  

420
814
ECU  

460
817 #1
ECU  

46
960
ECU  

848
960
ECU  

AIM
870
ECU  

AMD
874
ECU  

DA
871
ECU  

DPL
850
ECU  

DRT
808
ECU  

EXC
869
ECU  

INA
811
ECU  
DUPASMT AM  
DUPSPOS Exam  
EC-TDI-RSH ECU  
EIRSST FILES  
EP CAF ACT CAF  
EP CAF PLN CAF  
EP-TDI-RES ECU  
ERR DOC 51 ECU  
EXES-TC 840 AMRH  
F4466 AM  
FOL-UP SCEB  
FOLLOW-UP W-4 CSCO  
FOREIGN INFO RETURN SCEB  
FRIVOLOUS Frivolous Returns Program; Ogden  
FTD FIDUC INSOLVENCY  
HHS Depend EXAM  
HM19 Reval-CPNL CSCO  
HM19 NOHRG-CPNL CSCO  
HOSTAGE EXAM  
HQ Refund OR  
IIRSST CIB  
IMF Req  
INSL-FINAN COLL  
INTELENTTY/INTELENTY CIB  
INTEL-910 CIB  
INTEL-914 CIB and FO CI  
INTEL-914C CIB  
INTEL-916 QRDT  
INTEL-918 QRDT  
INIT BLLC FO, Case Processing or Technical Support  
IRAFASSESS Accounts Management  
IRMF (417-44-11) FO/OR SPC Function  
IRMA (417-32-11) EXAM  
KITA Mgmt Staff  
IRS-Emp. DLNQ N.O.  
LATDEP-FED EO Entity OSC 6271  
LC-ROLLVR OR  
LITIGATION FO Col  
LP CANCEL DEPARTMENT Refund Inquiry/Taxpayer Relations Branch  
MAG FIL DIS ECU  
MD FIL SEP SCEB  
MERGEITIN ITIN Unit, Philadelphia  
MRGE CAF CAF  
MFT 05 REF AM  
Military (TRS 04) DO  
MILLION $ OR BMF
MIRRORFAIL CSCO  
MISDF8453X Entity (EO)  
MISDF8871 Entity (EO)  
Module/Entity REQ  
MUL FIL SCEB  
NM-19 REVAL-CPNL CSCO  
NM-19 NOMRG-CPNL CSCO  
NMFL CSCO  
NMFL HHS NMF ACCT w/last 5 digits of DLN of 9  
NO ENTITY (maybe included) ACCT  
NO xxxxx Module (maybe included) ACCT  
NOMRG-400 NM01 ADJ
VEST NM02 ADJ
XXSSN NM03 ADJ
914 NM04 CIB
916 NM05 CI
918 NM06 CI
TDA NM07 CSCO
DUP NM08 ADJ
576 NM09 ADJ
930 NM10 ADJ
424 NM11 ADJ
940 NM12 EXAM
520 NM13 FO-COLL
NOMRG-RPS NM14 ADJ
CAF NM15 TR
RECR NM16 ADJ
LTEX NM18 ADJ
TAXI NM19 ADJ
CPNL NM20 CSCO
ATS NM21 EXAM
CONS NM22 ECU
STAT NM24 ECU
GEN NM25 ECU
AF NM26 ECU
MULTSPOSE NM17 ADJ
NO MRG-AB11   ADJ
NO MRG-8752   ADJ
NO MRG-NOUS   ECU
NO MRG-91X   CI
FYM NM27 ECU
NC   ECU
SS NM29 ECU
NOMRG-DRT ECU  
NOMRG-INA ECU  
NOMRG-DPL ECU  
NOMRG-EXC ECU  
NOMRG-011 AM  
NOMRG-141 ECU  
NOMRG-LOC ECU  
NOMRG-846 ECU  
NOMRG-848 ECU  
NOMRG-420 ECU  
NOMRG-AIM EXAM  
NOMRG-DA ECU  
NOMRG-AMD EXAM  
NRPS REVIEW NR  
NOMRG-NC ECU  
OIC CSCO  
OIC DEFAULT CSCO  
PAR/SUB–CR Acct  
Plan Merge ECU  
PMF PATRA (102-23-XX)    
(a) UNPOSTED CP GUF  
(b) CIVIL PENALTY IRP Civil Penalty Unit  
(c) PATR Requestor  
(d) BMF/IMF FILES  
Privacy Restricted Tech  
Privacy Corres  
Privacy Rights Restricted Tech  
Privacy Rights Corres  
PUSH CODE (EPMF TC 930) TPR  
POSSDELPEN AM  
PMTEXPCSED COLL  
PMTOVERCAN ACCT Br  
-QFRZALERT (Job number D602911) Exam  
REFMFT31 AM  
REFUND-INT    
REFUND Notice Review  
REFUND-E Notice Review  
REFUND-S Notice Review  
REMIIC Classification  
REV EMP C ECU  
REVAL-400 AM  
REVAL-VEST AM  
SPSSNMFT31 ACCT Br  
XXSSN AM  
914 CIB  
916 CI  
918 CI  
TDA CSCO  
DUP AM  
576 AM  
930 AM  
424 EXAM  
940 EXAM  
520 FO-COLL  
RPS AM  
CAF TR  
RECR AM  
PDT FO-COLL  
TAXI AM  
CPNL CSCO  
ATS EXAM  
CONS ECU  
STAT02 STAT  
STAT03 STAT  
STAT04 STAT  
STAT05 STAT  
STAT06 CSCO  
STAT07 CSCO  
STAT08 STAT  
STAT09 STAT  
STAT10 STAT  
STAT11 STAT  
STAT12 STAT  
STAT13 ACCT  
STAT14 STAT  
STAT15 AM  
STAT16 STAT  
STAT18 CSCO  
STAT19 CSCO  
STAT20 STAT  
STAT21 STAT  
STAT22 STAT  
STAT23 CSCO  
STAT24 AM  
STAT25 Underreporter  
STAT26 STAT  
STAT27 Underreporter  
STAT28 CSCO  
STAT29 STAT  
STAT30 EXAM  
STEX STAT  
STEX–XSF STAT  
RFND LIT FILES  
RPS MIS610 AM  
RSED–EXAM Examination  
RSED FZ FO-COLL  
RSED STAT Statutes  
SCADDRESS FILES  
CSCO-TC 521 FO-COLL  
SPEC ACCT  
SPOSEFIELD CSCO  
SSNS ECU  
STAT-IMF/BMF Statute  
Except AM19 CSCO  
STAT IRA Statute  
Sub 25000 OR  
SUBSTAN-CR Payment Tracer Function  
TAXCT-Case w/appeal code Same as line TC 520 FO APPEALS  
TAXCT-Case w/appeal code Same as line TC 30X FO APPEALS  
TAXCT-Case w/o appeal code To AO of the 50 DLN FO APPEALS  
TC977-AIM EXAM  
TCB 367 AM  
TCMP Trans    
TD IFRZ-150 CSCO  
TDIFRZALRT CSCO  
TDIFRZ-EXAM SPC EXAM  
  FO Special Procedures  
TDI RESEARCH CSCO *
Exception: EPMF to ECU M/S 6273 Ogden
 
TRACS-Limited Payability Acct. Br.  
Cancellations    
TRACS-Reclamations Acct. Br.  
TRACS-Undeliverable Check Acct. Br.  
Cancellations    
TRACS-Payment over Cancellations Acct. Br.  
TRANS 844 Acct  
TRANSCRIPT Exam by ORG code  
TREASYBOND Acct (Estate Tax Installment Billing)
UPC 71 REL UNP  
UNPTRUE DUP UNP  
UNREV TC 520 FO Coll  
UPC 305 UNP  
UPC 310 FRC ECU BMF
UPC 338 FRC UNP  
UPC 322 RLSC UNP  
UPC 823 UNP  
UR Transcript/All Other URB  
VERFPYMT AMRH  
VIRGIN IS SCEB  
6232    

ACS Notices, Letters, Listings, and Levies

Run/File IDs Letter Number Short Title Code Action Required and Dist. Action Mailer Env. Return Env. Stuffers
NOT2101ACSx 668W © LEVY TO CSCO MSU FM CSCO (F)(1) E-125L E-73  
NOT2101ACSx 668W© LEVY TO CSCO MSU FM CSCO (F)(1)   E-73  
NOT2102ACSx 8519 LEVY'S TO CSCO MSU FM CSCO (F)(1) E-125R E-73  
NOT2201ACSx LP47 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP51 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP52 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP53 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP59 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP61 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP62 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP64 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2201ACSx LP68 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT 2202ACSx LT11 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-142 E-73 PUB594
PUB1660
F12153
NOT2203ACSx LT14 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT16 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT18 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT21 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT23 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT24 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT25 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT26 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT27 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73 F433F
NOT2203ACSx LT28 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73  
NOT2203ACSx LT29 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73 F433F
NOT2204ACSx LT30 GEN LTR TO CSCO MSU FM CSCO (F)(1) E-178 E-73 F2159