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3.42.4  IRS for Business Tax Returns (Cont. 2)

3.42.4.13 
Requirements for Penalties and Waiver Procedures

3.42.4.13.3  (04-29-2015)
Certain Corporations and Tax Exempt Organizations Waiver Procedures

  1. For Form 1120 (series) and Form 990 (series) MeF waiver information, review the following:

    • Treasury Regulation Sections 301.6011-5, and 301.6033-4, requiring certain corporations and tax exempt organizations to e-file returns.

    Treasury Regulation Sections 301.6011-5, and 301.6033-4 provide the applicable dates for implementation based on the entity’s taxable year ending date. They also provide how an entity’s assets are determined and how the methods for determining if the requirement for the 250 returns threshold is met. These regulations also provide hardship waiver information.

  2. Corporations and tax exempt entities with total assets exceeding $10 million that are also required to file over 250 returns per calendar year with IRS are required to file their annual return electronically. The determination of whether a corporation is required to file at least 250 returns is made by aggregating all returns (regardless of type) that the entity is required to file over the calendar year. Examples include income tax returns, returns required under IRC Section 6033, information returns, excise tax returns and employment tax returns. Final regulations provide for waiver of the requirement to file electronically if the corporation or exempt organization can establish undue financial hardship or hardship due to technology issues preventing the corporation or tax exempt entity from filing their returns electronically. See Notice 2010–13.

  3. To request a waiver, the corporation or tax exempt entity must file a written request containing the following information:

    1. A notation at the top of the request stating, in large letters, "Form 1120 (series) e-file or Form 990 (series) e-file Waiver Request"

    2. The name, federal tax identification number, and mailing address of the entity

    3. The type of form for which the waiver is requested

    4. The taxable year for which the waiver is requested (A waiver request can only be for a specific tax period. Acceptance of a waiver does not waive the requirement for future tax periods)

    5. The value of the entity’s total assets at the end of the taxable year as reported on the entity’s Form 1120 (series) or Form 990 (series)

    The Waiver Request must include a detailed statement which lists all of the following:

    • the steps the filer has taken in an attempt to meet its requirement to timely file its return electronically,

    • why the steps were unsuccessful,

    • the undue hardship that would result by complying with the electronic filing requirement, including any incremental costs to the filer of complying with the electronic filing requirement. Incremental costs are those costs that are above and beyond the costs to file on paper. The incremental costs must be supported by a detailed computation. The detailed computation must include a schedule detailing the costs to file on paper and the costs to file electronically.

    • the steps the filer will take to assure its ability to file future returns electronically.

    A statement (signed by an officer authorized to sign the return, as defined in IRC Section 6062, Signing of corporation returns) stating:

    • Under penalties of perjury, I declare that the information contained in this waiver request is true, correct and complete to the best of my knowledge and belief.

    • Contact name, phone number and e-mail address.

      Note:

      IRC Section 6062 only applies to the signing of corporate income tax returns.

  4. Requests from the tax advisor/preparer of corporate and tax exempt entities must be accompanied by a valid power of attorney.

  5. The corporation and tax exempt entity is encouraged to file the waiver request at least 45 days prior to the due date of the return, including extensions.

  6. To obtain the waiver, the filer must show:

    1. The nature and severity of problems and efforts to correct in a timely fashion

    2. The timely and consistent effort(s) exercised by responsible officials within the organization to monitor problems and execute corrective action

    3. The efforts undertaken by the filer to meet filing obligations, including but not limited to contracting out to third parties, and/or filing the returns on paper to meet the due date

    4. The steps the filer has taken and will take to enable it to file electronically in future years

    If the filer is claiming undue financial hardship, detailed computations of the incremental cost to file electronically above and beyond the costs to file on paper must be attached, including the following:

    • Detailed descriptions of filer’s efforts to develop self-prepared electronic media, if any

    • Detailed descriptions of filer’s attempts to contract out electronic filing, if any

    • Detailed estimated costs for either self preparing or contracting out electronic filing compared to their estimate of the cost for filing on paper

  7. A waiver MAY be granted if:

    1. The software vendor used by the taxpayer is unable to produce the software needed to e-file any return or schedule within two months before due date of the year for which the return is to be filed, determined without extensions

    2. The taxpayer discovers significant flaws in either the developer's software program or its own self-developed software during the first three months of the year in which the return is to be filed that prevent the taxpayer from filing

    3. The taxpayer after significant testing determines the need to switch software vendors in order to comply with the e-filing mandate and is unable to do so to file timely

    4. The filer attempted to contract out the electronic filing, and the incremental cost was prohibitive. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Incremental costs are those costs that are above and beyond the costs to file on paper.

    In considering whether to grant the hardship waiver, research whether the filer received a waiver in a prior year,

    • If the filer received a waiver in a prior year, the filer must provide information concerning why the steps it proposed to take in the prior year did not enable it to electronically file in the current year

    • Waivers granted due to undue hardship will be determined on a case-by-case basis and not ordinarily be established for any subsequent year.

  8. Within 30 days after receipt of the waiver request, send Letter 4069C (or equivalent local letter) to the corporation and/or tax exempt entity either approving or denying the request for waiver. The entities may not appeal a denial of a waiver request.

  9. If a waiver is granted, input TC 971 with Action Code 322 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been approved. Include appropriate selective paragraph(s) instructing the organization to file their paper return by the return due date (or extended due date) in order to avoid failure to file penalties.

  10. If the waiver is NOT granted, input TC 971 with action 323 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been denied and reason for denial. Include appropriate selective paragraph(s) instructing the organization to file their return electronically by the return due date (or extended due date) in order to avoid failure to file penalties.

  11. If the waiver request is accompanied by a power of attorney (POA), forward the POA to the CAF unit asking them to input the POA information into the CAF.

  12. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1120/Form 1120-F /Form 1120S MeF Returns:

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3.42.4.13.4  (09-14-2016)
Form 1065 MeF Penalties and Waiver Information

  1. Advise Form 1065 e-filers of Failure To File (FTF) Electronically Penalties. IRC Section 6011(e)(2) requires partnerships with more than 100 partners (Schedules K-1 (Form 1065)) to file their returns on magnetic media (electronically as prescribed by the Commissioner of the Internal Revenue Service). Treasury Regulations 301.6011-3(c), 301.6721-1(a)(1) and 301.6721-1(a)(2)(ii), provide for a penalty to be assessed for partnerships that meet the requirement and fail to file their return electronically for tax years ending December 31, 2000 and subsequent years. For returns due before January 1, 2011, the penalty is $50.00 per partner (Schedule K-1) over 100 filed on paper. For returns due on or after January 1, 2011 but before December 31, 2015, the penalty is $100 per partner over 100. (See IRM 20.1.2.4) For returns due on or after January 1, 2016, the penalty is $250 per partner over 100.

  2. Advise parties involved in the transmission of electronic filing of Form 1065 returns that they may be liable for failure to file penalties due to the following:

    • Missing information on the return

    • Incomplete information on the return

    • Unsigned signature forms

  3. Advise partnerships, based on the number of partners, they may incur a penalty for not using the correct method for filing the return.

  4. Advise Form 1065e-filers of Waiver Information. Section 301.6011-3(b) of Treasury regulations permits the IRS Commissioner to waive the electronic filing requirement if a partnership demonstrates that a hardship would result if it were required to file its return electronically.

  5. Advise Form 1065 filers (Partnerships) needing to request a waiver of the mandatory electronic filing requirement to submit a written request in the manner prescribed by the Ogden e-help Desk. For complete guidelines regarding the waiver request requirements or removal of a penalty charged for not filing electronically, refer to IRM 21.7.4.4.2.8.1, Partnerships with More Than 100 Partners. The e-help Desk should be contacted at the toll free number, 1-866-255-0654 for additional instructions and if they have questions regarding the waiver. All written waiver requests should be mailed to:

    Ogden e-help Desk West
    e-file Team, Stop 1056

    Ogden, UT 84201

  6. To request a waiver, the taxpayer must submit a written request. Review the waiver to determine if sufficient documentation has been provided. Refer to IRM 21.7.4.4.2.8.1.2 (2) for a list of information required. If additional information is needed to substantiate a request for the waiver, send Letter 4118C, using paragraph L to request the missing information. If no response is received within 45 days, send Letter 4118C using paragraph M.

  7. Check prior year activity to determine if the taxpayer requested a waiver in a prior year. If approved, consider whether or not the same circumstances are mentioned in the request. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1065/Form 1065-B MeF returns:

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

      Note:

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

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

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

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

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

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

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

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    ≡ ≡ ≡

3.42.4.14  (06-17-2016)
Handling e-file Inquiries

  1. This section provides the applicable points of contact for handling inquiries relating to electronic filing. It also describes the appropriate procedures for handling inquiries received by Field Office Operations.

  2. Each IRS Field Office Operations has a Coordinator and/or others assigned, to answer questions from the public, as applicable.

  3. When handling inquiries, IRS has found that the reference or use of the term "tax practitioner" or "practitioner" to mean every 3rd party representative external to IRS is confusing to external contacts. As a result of this, to reduce the confusion IRS will use the term "tax professional" in all future correspondence or other written material and when speaking to tax professionals.

  4. Advise participants who need to resolve account related issues that involve the electronic return to call the Business and Speciality Tax Line toll free telephone number, 1-800-829-4933.

  5. Advise callers that they may write to the following addresses or call other numbers listed below to receive assistance, as appropriate:

    Handling e-file Inquiries
    Point of Contact Center Subject Telephone Number
    Andover and Austin e-help Desks IRS e-file Application Process and Processing Questions 1 (866) 255-0654
    Atlanta, Cincinnati and Ogden e-help Desk PIN Registration Questions 1 (866) 255-0654
    Atlanta, Cincinnati and Ogden e-help Desks Form 1120, Form 1120-F, Form 1120S, Form 7004, Form 990, Form 1041 and Form 1065 MeF ETEC Program and 94x MeF Program Electronic Filing Program Questions 1 (866) 255-0654
    Enterprise Computing Center at Martinsburg (ECC-MTB) Filing Information Returns Electronically
    (FIRE) Program
    1 (866) 455-7438
    Addresses for e-file Inquiries when Responding in Writing
    e-help Desk Campus Location Mailing Addresses
    Andover e-help Desk
    Internal Revenue Service
    Andover e-help Desk Planning and Analysis Staff
    310 Lowell Street
    Andover, MA 01812
    Austin e-help Desk Internal Revenue Service
    Stop 6380 AUSC
    P. O. Box 1231
    Austin, TX 78767-1231

    or

    Internal Revenue Service
    Stop 6380 AUSC
    3651 S. IH 35
    Austin, TX 78741
    Cincinnati e-help Desk Internal Revenue Service
    Cincinnati e-help Desk
    201 W. Rivercenter Blvd
    Covington, KY 41012
    Attn: e-help Operation, Stop 2701G
    Ogden e-help Desk Internal Revenue Service
    Stop 1056
    1973 N. Rulon White Blvd
    Ogden, UT 84404
    Enterprise Computing Center at Martinsburg (ECC-MTB) Internal Revenue Service
    Enterprise Computing Center at Martinsburg
    Technical Support Operation (TSO)
    250 Murall Drive
    Kearneysville, WV 25430
  6. Advise filers to call the Business and Specialty Tax Line at 1-800-829-4933 for inquiries regarding Business Electronic Payments. Calls will be handled by Taxpayer Service Representatives (TSRs) and others, as appropriate, at local Taxpayer Assistance Centers. The Taxpayer Assistance Centers will answer the following type of inquiries from taxpayers, IRS Agents, Federal Agencies, software vendors, foreign governments, representatives, Congressional offices, and others, as appropriate, according to IRM 21, Customer Service Manual:

    1. Federal Tax Deposits

    2. Electronic Funds Withdrawals

    3. Credit/Debit Card payments

  7. Coordinators also respond to inquiries that could not be answered by Customer Service Representatives.

  8. When a request regarding the status of an electronically filed return is received at the Submission Processing Campus from a Field Office Operation, the Submission Processing Campus must complete either the following actions within 48 hours:

    • Confirm receipt of the return

    • Provide the status of the return to the Field Office Operations Coordinator

  9. Territory Offices must complete the following actions:

    1. Require Customer Service Representatives to answer procedural questions concerning electronic filing programs, products and services offered.

    2. Require Customer Service Representatives to contact their Electronic Filing Coordinator if they cannot resolve a problem regarding electronic filed returns.

    3. Notify the applicable governing site about the information obtained from the Customer Service Representative, regarding unresolved electronic filing inquiries. This will facilitate the applicable governing site's awareness of Taxpayer inquiries.

  10. Territory Managers will complete the following actions:

    1. Contact the Electronic Filing Project Manager at the appropriate Submission Processing Campus to resolve any problems.

    2. Notify the applicable governing site of all requests submitted, permitting Territory Offices to be aware of any situations they may need to address later.

  11. Territory Offices must complete the following actions as required:

    1. Reject or suspend electronic filing program participants who have violated governing procedures based on recommendations from the applicable governing site or the Submission Processing Campus.

    2. Notify Andover e-help Desk site when rejection and suspension letters are to be issued.

    3. Perform compliance functions.

3.42.4.14.1  (10-01-2014)
Previously Accepted e-file Applicants

  1. e-help Desk Assistors must complete the following action:

    • When a previously accepted e-file applicant contacts the Service to request participation in IRS e-file, advise the applicant that he or she does not need to submit an application unless the information previously provided has changed. Advise them to call the e-help Desk site to let IRS know of any changes.

      Note:

      If the EFIN has not been used in 2 years or there was a sanction or suspension or revocation has taken place, the applicant may need to reapply.

  2. The e-help Operation must update the data base as required below, when the applicant notifies IRS about changes.

    1. Record all telephone conversations with applicants regarding application data into the applicant's Interaction/Incident, using the EHSS.

    2. Maintain the information in the applicant's Interaction/Incident by referencing each contact with the applicant.

3.42.4.14.2  (10-11-2011)
Receiving e-file Addition or Deletion Lists

  1. If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both the magnetic tape and the paper Reporting Agent’s List is the same as for the initial listing submission, except the list or file type is designated as "delete" .

  2. The RAF Unit will record the validated list accounts by date and Agent in Entity Control.

  3. A Reporting Agent does not always know at the time the return is filed for an employer that it is the final return. When the determination is made that the previous transmission contained the final return, IRS must be notified by the Agent or employer in writing or via the toll free number, 1-800-829-4933.

3.42.4.15  (10-01-2016)
Submission Processing Campus Live Processing of MeF Returns

  1. Electronically transmitted return data is received in "several" different e-help Desk sites for the Business MeF Programs. This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

  2. Once the application is received and testing is completed, participants are ready to file "live" electronic returns.

  3. The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

  4. Tax Examiners must:

    1. Analyze the Acknowledgment Report for Reject Codes

    2. Research the Reject Codes in the file specifications

    3. Notate any remarks in the taxpayer's Interaction/Incident on EHSS

    4. Document all contacts in the EHSS Interaction/Incident

    5. Track Acknowledgment Reports through the Interaction/Incident on EHSS

    6. Monitor the Applicant's Interaction/Incident on EHSS

    7. Advise Management of any electronic filing participants who may need warning letters regarding their non-compliance with IRS procedures

3.42.4.15.1  (10-01-2015)
Other e-file Live Processing Responsibilities

  1. The following actions are those of the EPSS Manager and e-help Operation, as applicable. The titles or functional areas may differ depending on the e-help Desk.

  2. Ensure the following processing steps for all programs are completed by the Operations Branch or other designated functional area:

    1. Schedule computer runs for all returns processing,

    2. Run the Validation Program, Code and Edit Program and the Acknowledgment Program,

    3. Report problems to the appropriate project coordinator concerning electronic filing,

    4. Produce and provide the specified program reports to the Electronic Filing Unit or ELF Processing Support Section, and

    5. Maintain system audit trails and data control printouts according to standard IRM.

  3. Ensure availability of vendor User Guides, Computer Operator Handbooks (COH) and any local System Operation Procedures (SOP) for additional information.

3.42.4.15.2  (10-01-2016)
Business MeF Processing

  1. MeF returns flow into the MeF System through the Internet from the internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure). The MeF System is located at ECC-MTB.

  2. The following actions are those of the e-help Manager, e-help Operation and/or Electronic Filing Support Group, as applicable.

    1. Advise Providers to call 1-866-255-0654 to reach the e-help Desk to schedule an electronic transmission session, as applicable. Contact the e-help Desk for Excise Form 720, Form 2290 and Form 8849; Form 944 and Form 941 (Employment Tax) Programs; and Form 940 (Unemployment Tax) Programs; Form 1041 (Fiduciary Returns); Form 1065 (Partnership Returns); Form 1120 (Corporate Returns); and Form 990 (Exempt Organization Returns). The caller is directed to a person who can assist them based on the prompt they choose when dialing the number. If the caller chooses the wrong prompt, the caller can be transferred or an Interaction/Incident can be created and routed to the correct person.

    2. Provide the Provider the authorized telephone number to call to connect to the modem for the e-help Desk site that should receive his/her transmitted returns, as applicable.

    3. Advise the Provider he/she must telephone the applicable e-help Desk site on the scheduled day and time.

    4. Once the Provider makes contact as scheduled, authenticate the filer. Advise the filer to place a data transmission call, and a return transmission session will commence. Data transmission costs will be borne by the transmitter.

    5. Continue to poll the Provider for returns during the session until the final record is sent. After receiving the final record of the session, the IRS Submission Processing Campus modem will be disconnected.

    6. Store the data received by MeF System at the Submission Processing Campus then process the return in the same manner as other returns received directly from participants.

3.42.4.15.3  (10-01-2015)
Processing Schedule K-1 for MeF Programs

  1. SPC Managers, as applicable, must ensure the following actions are completed:

    • Verify Schedule K-1 counts to determine that the total transmitted matches the total on the associated summary record.

    • Verify the EIN to substantiate whether it is the same on the Schedule K-1 and on the parent return.

    • Verify additional entity data and some numeric fields have been added for verification.

    • Reject the return and the Schedule K-1, if there is a mismatch. Advise the Transmitter to correct the error(s) and retransmit the return, including the Schedule K-1.

  2. When the return is accepted into the system, a tape which includes the Schedule K-1 will be loaded to the M-TRDB.

3.42.4.15.4  (10-01-2016)
Processing Return and Entity Data for MeF Programs

  1. The e-help Managers and e-help Desk, as applicable, must complete the following actions during the application or return process advising the filer that:

    • Entity data about the returns that are going to be filed electronically must be transmitted correctly.

    • Entity information should be transmitted on the same medium that is used when transmitting the returns.

    • They transmit the information based on the format provided in the applicable program procedures.

    • This information is used to verify IRS entity data.

    • They have an authorized representative contact the Business and Specialty Tax Line, 1–800–829–4933, if verification of entity or filing requirement information is needed.

    For additional Disclosure guidelines review, the following:

    • IRM 21.1.3, Operational Guidelines Overview

    • IRM 11.3, Disclosure of Official Information

    • IRM 3.42.7.13, Standardized Telephone Procedures

  2. The entity data for MeF is validated against the NAP files residing on MeF.

  3. Reasons information would not match are:

    1. Account has not been established on Master File

    2. EIN is incorrect

    3. Name Control is incorrect

    4. Filing requirement is not established or correct

  4. EROs must try to fix any entity reject problems that occur. If the ERO cannot resolve the problems, an authorized representative should contact the Business and Specialty Tax Line, 1–800–829–4933, and an assigned Tax Examiner will review entities that are identified as mismatched and notify the authorized parties of any corrections that must be made, as applicable.

  5. Since December 20, 2000, services rendered to a federally-recognized Indian Tribal Government (or its political subdivision) are exempt from the FUTA (Federal Unemployment Tax Act) tax, subject to the tribe's compliance with applicable state law.

3.42.4.15.5  (10-01-2016)
Extensions to File for MeF Programs

  1. Certain business electronic filers may apply for an "Extension to File" the return. If an extension is requested, advise the participant to indicate on the return record that they applied for an extension. Returns processed after April 15th, or the designated due date, will require entry of a specific processing date by the Computer Operator.

  2. Employment Tax Returns are not given an automatic extension to file due to a disaster or emergency. An extension is granted based on a case by case process by IRS, in response to the taxpayer's statement giving a reasonable cause for the delinquency.

  3. Form 8868, Application for Extension of Time to File an Exempt Organization Return, is used to request an automatic 6-month extension for the following: Form 990; Form 990-EZ; Form 990-PF; Form 990-BL; Form 990-T: Form 1041-A; Form 4720; Form 5227 and Form 6069.

  4. Use Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns for the following:

    • Form 1120, Form 1120S, Form 1120–F, Form 1065, Form 1065-B, Form 1041 and Form 1120-POL

    • Form 2758, Form 8736 and Form 8800 for forms listed on Extensions through MeF

  5. If attachments are required to identify the Taxpayer's presence in a presidentially declared disaster area, a paper return must be filed. Returns filed late for any reason must be filed on paper, except for MeF returns. For MeF returns the return may be filed electronically with attachments scanned and attached to the file.

  6. Disaster Contingency: In the case of a nationwide system failure due to a disaster, contact the RPO Director for e-file Provider Program Management, SE:RPO:EP, immediately.

  7. For further instructions on disaster recovery, see IRM 25.16, Disaster Assistance and Emergency Relief.

  8. Review IDRS for the following extension indicators for the applicable programs:

    Extension Indicators for Business e-file
    Form Extension Extension Indicator
    Form 720 MeF ETEC No Extensions allowed Not applicable
    94x MeF Program 10 Day Extension allowed As applicable, based on Deposit Rule
    Form 990 MeF Family of Programs Form 8868 and
    Form 7004 (Form 1120-POL only)

    Note:

    Extensions are not valid for Form 990-N

    Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1041 MeF Program Form 7004 (Automatic 5 1/2 Month Extension. Exception: Bankruptcy Estates 6 Month Extension.) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1065 and Form 1065-B MeF Programs For Tax Years 2015 and prior: Form 7004 (Automatic 5 Month Extension for Form 1065 and 6 Month Extension for Form 1065-B)
    For Tax Years beginning after 2015: Form 7004 (Automatic 6 Month Extension)
    Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1120, Form 1120-F and Form 1120S MeF Programs Form 7004 (Automatic 6 Month Extension) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 2290 MeF ETEC Extensions allowed - May file for a 6 Month extension by filing a written request prior to the due date of the return. If an extension of time is needed to pay the tax, the request must be written under a separate request. See Page 3 of Form 2290 instructions. Internal customers should contact Centralized Excise Operations to verify an extension has been approved.
    Form 8849 MeF ETEC No extensions allowed Not applicable

3.42.4.15.6  (10-01-2016)
Receipt and Processing Time Limitations for MeF Programs

  1. The Submission Processing Campus must acknowledge arrival of an electronically transmitted file for Business Tax Returns within "48 hours of receipt" .

  2. The Submission Processing Campus must confirm arrival of an electronically transmitted file for Business Tax Returns resubmitted on paper within"10 days of receipt" .

  3. Verify the Reporting Agent's List, schedule MGT runs and review run control reports. Within "90 days of receipt" of the data, return the Reporting Agent's information.

  4. When specification changes are made in the revenue procedures, and the revenue procedures specifically require a compatibility test from current Reporting Agents, the Reporting Agents are required to submit a test transmission no later than two months prior to the return's filing date. See Publication 3112, IRS e-file Application and Participation.

  5. The normal BMF pipeline time limits will be followed for processing the returns which appear on the Error Resolution System.

3.42.4.15.7  (10-01-2016)
Requesting e-file Replacement Files

  1. The e-help Manager, as applicable, should request e-file retransmissions of files under the following conditions:

    • A transmission file contains an unacceptable proportion of errors and is rejected

    • An electronic transmission causes a processing interruption (an abnormal termination of a program run caused by the electronic data submitted)

    • An entire transmission has been rejected

  2. Determine if a file contains an "unacceptable " proportion of errors, or if the file is "incompatible," if so, notify the electronic filer of the problems involved.

  3. Advise the electronic filer to correct errors and retransmit the return(s) on the same calendar day.

  4. If the electronic filer chooses not to have the previously rejected return(s) retransmitted, or if the return(s) still cannot be accepted for processing, advise the filer to file a paper return.

  5. Advise the filer the paper returns must be filed by the later of the due date of the return or within the (time frames referenced below in Paragraph 9) of the rejection or notice that the return cannot be retransmitted. Advise filer to attach an explanation as to why the return is being filed after the due date.

  6. If necessary, relief of Program Completion Date (PCD) for these returns should be requested through the National Office. Returns should be considered timely filed if the subsequent file(s) is also unacceptable.

  7. If it is determined that there is a reasonable explanation for the delay in returning requested missing information, continue the approval process without duplicating steps already completed.

  8. In all cases, the deadlines mentioned are the maximum times allowed for submission of replacement files. Filers are encouraged to submit initial and replacement files well in advance of the return due date. However, decisions to revoke or deny filing privileges are based on the time limits.

  9. Advise participants of the following:

    1. 10 calendar days are allowed to retransmit MeF files when electronically filed returns were transmitted timely, but the returns rejected. To be considered timely, the rejected return must be accepted by the later of the due date of the return or 10 calendar days after the date the Service gave notification the return was rejected.

      Note:

      If a return was transmitted timely and the EIN failed to validate due to an XML error, the return will not automatically receive the 10 day grace period (look-back). For Form 990, a Reasonable Cause (RC) Explanation can be attached with the electronic return. For the Form 1120 Family or Form 1065/Form 1065-B, the participant should mail the letter of RC and the Reject Acknowledgement to the office where they would have sent a paper return if not a mandated filer.

    2. Participants must contact the appropriate e-help Desk for information when the acknowledgment report is not received within 24 hours of transmission.

    3. No actions are required of the participant when returns are processed late due to IRS computer problems, or when an acknowledgment report has been created but not sent to the participant as required.

    4. A paper return must be prepared and mailed directly to the appropriate Submission Processing Campus if IRS cannot process an electronic return. For a paper return to be considered timely filed, it must be postmarked by the later of the due date of the return (including extensions) or 10 calendar days after the date of notification that the return was rejected. Attach to the paper return an explanation for being late, a copy of the reject notification, and a brief history of actions taken to correct the electronic return.

3.42.4.15.8  (01-01-2009)
Handling and Disposing of Paper Returns Received by e-help Desk

  1. An e-file return that rejected and was retransmitted as a Paper return received by the e-help Desk will continue to be processed.

  2. The e-help Desk must ensure the following actions are completed:

    1. Release the paper returns into the pipeline for processing only when necessary

    2. Forward computer-generated facsimiles to the Files function to be filed, as all other returns

3.42.4.16  (10-01-2016)
MeF XML Error Resolution

  1. Review Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for the Business Rules applicable to Excise Tax Returns (Form 720, Form 2290 and Form 8849), Employment Tax forms (94x Forms), Estate and Trust Returns (Form 1041), Partnership Returns( Form 1065 and Form 1065-B), Corporate Returns (Form 1120 series) and Exempt Organization Returns (Form 990 series) family of returns filed through MeF Programs.

  2. Form 720, Form 2290, 94x Forms, Form 1041, Form 1065 , Form 1065-B, Form 1120 series and Form 990 series families processed on MeF are integrated into normal pipeline operations after being output to GMF. These returns are handled on the Error Resolution System (ERS).

    Note:

    ETEC Form 8849 does not go through pipeline/GMF for processing but is handled directly by EOs at the CSPC.

  3. Tax Examiners assigned to the Submission Processing Campus Error Resolution Unit correct these errors

3.42.4.16.1  (10-01-2016)
Handling Adjustment Documents for Form 94x MeF

  1. Any Form 94x filed electronically in need of an adjustment to preceding quarters must be supported by filing Form 94x-X, an adjusted Employment Tax Return. Mail the completed and signed return to the applicable address referenced in the Form 94x-X instructions.

3.42.4.17  (10-01-2016)
e-file Unpostable Procedures

  1. This section describes applicable actions for resolving "Unpostables" relating to electronic returns.

  2. Tax Examiners assigned to the Submission Processing Campus Unpostables Unit resolve unpostables using existing procedures. Review IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, for additional instructions.

  3. Unpostable e-file returns are made available via the Tax Return Data Base (TRDB). Unpostable MeF returns can be viewed by accessing the EUP. Form 2290, Form 1120/Form 1120-F/Form 1120S, Form 1065, Form 1065-B, Form 1041, Form 990, 94x forms , and Form 720 processed through MeF are integrated into normal pipeline operations after being output to Generalized Mainline Framework (GMF).

  4. The Unpostables Unit Tax Examiner will contact the e-help Operation when it is necessary to communicate with the participant for clarification and/or information on unpostables cases.

  5. The e-help Desk Tax Examiner will record the response and provide the information to the Unpostable Unit Tax Examiners.

3.42.4.18  (10-01-2016)
Tax Return Data Base (TRDB)

  1. This section gives an overview of the Tax Return Data Base (TRDB) and their relationship to electronic returns.

  2. The Tax Return Data Base (TRDB), is the official repository for business and individual tax return data beginning with Tax Year (TY) 1998.

    Note:

    The Modernized Tax Return Database (M-TRDB) is the authoritative source for MeF accepted electronic IRS submissions (but not accepted applications for 94x online signature PIN). Returns filed through the MeF System may not show on TRPRT and are accessed using the M-TRDB through the EUP. See IRM 3.42.4.2.1.8.

  3. As of 2008, the TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. TRDB provides the ability to view and print an electronically filed return, when necessary. The payment record for an Electronic Funds Withdrawal payment can also be viewed and printed from TRDB.

  4. The TRDB stores the following:

    • Corrections made to the tax returns by the Error Resolution System (ERS), GMF, and Generalized Unpostable Framework (GUF) as it processes through the submission pipeline

    • Status (e.g., suspended, corrected, posted), Processing Codes (e.g., code and edit, condition, notice, audit, resequence, unpostable) and history information

  5. Changes made to the tax return data after it has posted to the Master File will not be stored on the TRDB.

  6. Service wide user access is via the Integrated Data Retrieval System (IDRS) CC TRDBV.

  7. CC TRDBV is only for research. It allows access to tax return data. Online adjustments or changes to the account cannot be done using TRDBV.

  8. The ECC Scheduling Units are responsible for scheduling computer runs to prepare the input files to upload to ECC-MTB for the TRDB Load.

3.42.4.19  (01-01-2010)
Processing Requests for Printout of BMF e-file Returns

  1. The entire process to obtain a graphic printout of a BMF e-file Return has changed with the implementation of the TRDB which is now the legal repository of the electronically filed return. This section provides the Submission Processing Campus procedures, as applicable, for "Requesting Printouts of BMF e-file Returns," using the Command Code TRPRT.

  2. For detailed information on how to use the TRDB and its command codes, review IRM 2.3.73, Command Code TRDBV, TRERS, TRPRT and R8453.

  3. For detailed information on using the M-TRDB see IRM 3.42.4.2.1.10

  4. The e-help Manager, is no longer responsible for this procedure. Instead, the requester will complete the following actions:

    1. The requester can request either current or prior year returns. The procedure regarding Interoffice requests for printout of electronic returns received on Form 4251 is no longer applicable.

    2. Use IDRS CC TRPRT to request a graphic print of the return. For PY 2011, graphic prints for electronically filed returns are available for tax years 2004 and later. Tax years 1998 through 2003 are available if they have been retained beyond the Collection Statute Expiration Date (CSED) retention due to a balance due. This command code does not allow documents to be refiled or recharged.

      Note:

      Returns filed through the MeF System may not show on TRPRT and are accessed using the M-TRDB through the EUP. See IRM 3.42.4.2.1.10

  5. Original electronic returns are identified by the File Location Code (FLC) which is the first two digits of the Document Locator Number (DLN), and by the words "Electronic Return-Do Not Process" printed on the bottom of each page of the return. For a list of the FLCs see IRM 3.42.4.4.2.1.

  6. Corrected returns can be identified by the reference to the word "shadow" at the top right corner.

  7. When electronic returns are printed they are considered the "original" return unless it is stamped "photocopy" .

  8. When hard-copies are needed to resolve Tax Adjustments or Examination Adjustments, the requestors must use the above referenced procedures in paragraph (3) as indicated.

  9. Requesters should:

    1. Use manually prepared Form 2275, Records Request, Charge and Recharge (only in an emergency).

    2. Use Form 5546, Examination Return Chargeout, as applicable.

  10. For additional information review the MeF RRD/User Guide located on the EPSS MeF web page.

3.42.4.19.1  (01-01-2009)
Prior Year Form 1041 Magnetic Media Return Requests

  1. Process requests for "Prior Year Magnetic Media Returns" received by the ELF Processing Support Section as follows:

    1. Date stamp all requests when received.

    2. Route CP 193 to Adjustments to review before requesting a print of the return.

    3. Adjustments will note the CP 193 and route back to ELF Processing Support Section, if Form 8453-F is needed.

    4. Retrieve and view returns on BMF LAN graphics subsystem and charge-out to appropriate area if print is necessary.

    5. Print return, but do not charge-out if Taxpayer request.

    6. Stamp "photocopy" on any returns not charged out as an original on the BMF LAN graphics subsystem.

    7. Request Form 8453-F from Files, if needed.

    8. When Form 1041 or Form 8453-F was previously charged out, note on requesting form what area the return was charged out to, and send request back to the requesting area.

  2. Only provide a photocopy of Form 8453-F used as a multiple return signature document to the requesting function.

    1. State "Original on file" on the photocopy.

    2. Cover the Multiple return listings while photocopying, not to reveal a listing for an entity the requesting area is not authorized to know about.

3.42.4.19.2  (01-01-2009)
Request for Original e-fileForm 8453-F

  1. There is no automated method to retrieve a Form 8453-F. However the Control D report EFS4544 will show the matched Form 8453-F with the EIN on the return. This report shows the return EIN and the DLN of the Form 8453-F that matches that EIN. The report is currently available to the OSPC only.

    Note:

    For Tax Year 2004 and subsequent years, the Form 8453-F can be retrieved via IDRS and CC ELFUP. Beginning 2002, Form 8453-F (filed under the Legacy e-file System) were input into the ELFRQ System; however, these records were not archived until tax year 2004. ELFRQ can be used to locate the Form 8453 by DLN instead of EFS4544.

  2. Attach the "Original Form 8453-F" to the following types of requests when indicated. Prepare Form 2275, Records Request, Charge and Recharge, and fax the request to the Ogden e-help Desk for processing. If the original is required it must be specified on the form used by the narrative to ask for Form 8453-F.

    • Appeals

    • Examination

    • Criminal Investigation

    • Photocopy Unit (reimbursement)

    • Out-of-Area

  3. Ogden e-help Desk will provide the applicable DLN, the Form 8453-F (Legacy e-file returns) and will send it to the requester of the DLN. The original Form 8453-F is maintained in the e-file unit. Only current year Forms 8453-F are stored in the Ogden e-help Desk area and then only until the error reports are worked.

  4. When the documents are no longer maintained in the e-file unit, only the DLN will be provided. In this case, make the request through Files, using the existing procedures.

3.42.4.19.3  (01-01-2009)
e-file Refiling and Disposing of Original Return

  1. Since the hardcopy return that the requester receives is the original return for 1998 and prior years, requesters should follow normal Examination and Adjustment IRM procedures that cover refiling and disposing of original returns.

3.42.4.19.4  (10-01-2013)
e-file Document Retention Procedures Overview

  1. This procedure describes the e-file Document Retention Procedure for 94x PIN Registration, and Software (SW) Development Test documentation requirements for the e-help Desk. It provides a consistent process for all platforms and utilizes electronic methods of maintaining the needed data in lieu of paper files.

  2. The following IRMs must be used in conjunction with the information provided in this procedural guide to fully understand and to complete the e-file Documentation Retention Procedures:

    • Document 12829, General Records Schedules, GRS 20 - Electronic Records, provides disposal authorization for certain electronic records and for specified paper, microfilm or other hard copy records that are integrally related to the electronic records.

    • Document 12990, Records and Information Management Records Control Schedules (RCS), provides mandatory instructions for the disposition of the records (including the transfer of permanent records and disposal of temporary records) when they are no longer needed by the Internal Revenue Service. These instructions specify when the serie(s) is to be cut off, when eligible records are to be moved to off-site storage, when eligible temporary records to be destroyed or deleted, and when permanent records are to be transferred to the National Archives and Records Administration (NARA).

    • IRM 1.15.2, Types of Records and Their Life Cycle, explains and describes the various classifications or categories of record and non-record material, regardless of media or record keeping system. It also explains the life cycle of records, which begins when records are created or received and usually ends when records are destroyed or transferred to the National Archives.

    • IRM 1.15.6, Managing Electronic Records, provides the basic requirements for electronic records, including electronic mail (e-mail). It also addresses the creation, maintenance, retention, and disposition, of these records.

    • IRM 1.15.35, Records Control Schedule for Tax Administration Systems (Electronic), provides records disposition authorizations for electronic records created and accumulated by functions performing this kind of work. Additional retention information for electronic records can be found in IRS Document 12990, Records and Information Management Record Control Schedules, Chapters 18, 19, and 29.

3.42.4.20  (01-01-2009)
e-file Audit Trail for Charge-Outs

  1. This section provides an overview of the "Audit Trail for Charge-Outs" process and appropriate actions for handling requests.

  2. The e-help Manager, as applicable, must ensure the following actions are completed.

  3. For prior year returns only, up to and including tax year 1998, when a Charge-Out Document Package, Form 5546/Form 2275, is returned to the ELF Processing Support Section, use LAN graphics system and note the audit trail "refile."

  4. If an attempt is made to access the print mode or error correction mode for a charged out return, the audit trail information is displayed.

  5. The ELF Processing Support Section manager has an override command available to make prints of prior year magnetic media returns currently charged out, on a case by case basis.

  6. Do not provide prints to an area that can change the return while it is charged out to another area.

  7. Examples of allowable override prints the manager could authorize while a return is charged out include:

    1. Prints made in response to requests from the entity for which the return was filed.

    2. Requests from the Research Division.

  8. The display mode remains operational as a research tool while the return is charged out.

3.42.4.21  (01-01-2009)
Remittances with Form 1041e-file Returns

  1. This section describes the guidelines relating to "Remittances" received with Form 1041 for electronic filers and processing actions of the Ogden Submission Processing Campus only.

  2. When Form 8453-F is received with remittance, process through the Residual Remittance Processing System (RRPS) as follows:

    • TC 670

    • MFT 05

3.42.4.21.1  (01-01-2009)
e-file Requests for Remittance Register and Returns Information

  1. Direct requests for Remittance Register information and returns information for Tax Year (TY) 2001 and prior to the ELF Processing Support Section rather than to Files.

  2. The audit trail from the payment, back to the return, is only bridged by the Remittance Register.

  3. The Remittance Register will not have the return DLN, therefore the return request must be addressed to the ELF Processing Support Section.

3.42.4.22  (01-01-2009)
e-file Criminal Investigation Request

  1. This section provides the guidelines for the Submission Processing Campus handling "Criminal Investigation Requests," relating to electronic returns.

  2. The e-help Desk can pull the prior year electronic returns via CC TRPRT for Criminal Investigation when requested.

3.42.4.23  (10-01-2016)
Providing Name of Contact for Form 94x On-Line Signature PIN

  1. This section provides guidelines for the e-help Desk handling requests from Criminal Investigations (CI) or the Collection Field Function (CFF) relating to providing a name of contact for the 94x PIN Signature.

  2. On occasion, the e-help Desk will receive a request for the name of the person who is responsible for signing the electronically filed Form 94x. These requests typically come from CI or CFF. One of the primary reasons for these requests is to support Trust Fund Recovery Penalty (TFRP) recommendations. Revenue Officers have been instructed to send these requests to the e-help Desk via the e-mail Response Management System (ERMS) using the irs.e-helpmail@irs.gov address.

    1. "TFRP" should be entered as the first word in the body of the e-mail to ensure proper routing.

    2. The EIN and name of the company should be provided.

      Note:

      A need to request a PIN used to sign the Form 94x e-file return must be received in writing, and must state the reason for the need to know the PIN.

    3. When SBU data is present in either the original e-mail or the reply, it should be sent as an e-mail attachment in a password protected Word or Excel file using "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Under IRC Section 6103(k)(6), the e-help Desk is permitted to release this information to the federal employees mentioned above.

  4. To fulfill these requests, e-help Desk assistors will access MeF 94x PIN Registration System via EUP by taking the following steps:

    1. Sign into the MeF 94x PIN Registration System in EUP

    2. Click on EIN

    3. Enter the EIN and submit

    4. Confirm the EIN and company name from the e-mail. (The actual application will show the contact name, phone number and PIN for the company).

      Note:

      Do not disclose the PIN unless written request is received that provides the reason for the need to know the PIN.

    5. Enter the information into a Word document or update the original Word attachment if one is provided in the e-mail.

  5. Password protect the document using the following steps:

    1. Go to Tools > Options > Security

    2. ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

    3. Click OK

    4. Re-enter the password and click OK

    5. Save the e-mail and then attach it to the original e-mail to reply

      Note:

      If the return was filed through a provider, the Ogden Accounts Management Center's (OAMC) RAF Unit would have processed the signatory information using Form 8655, Reporting Agent Authorization. Advise the caller to contact this unit at 801-620-3852 or 801-620-3821. Explain that they may be asked to put in the extension. The extension is the last four digits of the RAF telephone number they are calling. The caller must leave a message with their contact phone number and they will receive a call back. The FAX number is 801-620-4142.

      Note:

      If adding information to the original attachment, it is not necessary to follow the password protect steps, as it should already be protected.

3.42.4.24  (01-01-2009)
SPC Handling of CP 193 Notices for e-file Returns

  1. This section describes the "Handling of Undelivered and Duplicate Filing Notices" at the Submission Processing Campus for e-file returns.

  2. Tax Examiners at the SPC will assist in the resolution of undelivered and duplicate filing notices.

  3. When an electronic participant transmits a second return for the same entity and the amended checkbox is not checked, it will reject back to the participant without generating a CP 193 Notice.

  4. If the return is filed and a paper return is also filed, a duplicate filing condition will cause a CP 193 Notice.

  5. The CP 193 Notice is generated in the Submission Processing Campus where the duplicate return was filed.

  6. The Submission Processing Campus where the notice is generated is responsible for resolving the condition.

3.42.4.25  (01-01-2009)
Handling Other Correspondence for e-file Returns

  1. This section describes the actions required of the Submission Processing Campus for "Handling other Correspondence" received for e-file returns.

  2. The e-help Desk will only accept correspondence directly relating to the electronic filing of the return. The Accounts Management Branch has the same responsibility to resolve post processing issues of an e-filed return as they do for paper processed returns.

3.42.4.25.1  (10-01-2016)
Acknowledging and Initiating Taxpayer Correspondence for e-file Returns

  1. Review Document 12990, Records and Information Management Records Control Schedules, to define "Taxpayer Correspondence."

  2. A written referral resulting from Taxpayer telephone contact or walk-in inquiry, although not included in the definition of Taxpayer Correspondence, should be handled in adherence to the guidelines contained in Document 12990.

  3. Unnumbered amended returns although not included in the definition of Taxpayer Correspondence should be handled in adherence to the guidelines contained in Document 12990.

  4. Follow Timeliness Guidelines for acknowledging and working Taxpayer correspondence and applicable suspense periods. For complete guidelines, review IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

  5. All correspondence received from Taxpayers must be answered and the answer should indicate: "This is in reply to your correspondence of such and such date," and explain the action taken, even if the action taken was exactly what the Taxpayer requested.

  6. "Do not send Acknowledgment Letters any more." If the call for action has not been completed in 30 days, send an interim reply, telling the Taxpayer when we expect to complete the required action. If you cannot provide a final answer to a Taxpayer by the estimated deadline contained in your interim response, contact the Taxpayer on or before that time to provide a reason and new estimated closure date.

  7. "Before" initiating any manual correspondence, check the CAF/RAF to ensure the information will be mailed to the Taxpayer's representative if there is one on record.

  8. When responding to Taxpayers, complete the following actions:

    1. Indicate on all correspondence to Taxpayers requesting information that a response is needed within 30 days.

    2. Advise Taxpayers of the action the IRS will take, including no action, if appropriate, if a timely response is not received.

    3. Include this statement on correspondence: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

    4. Use pattern letters, whenever possible, to correspond with Taxpayers.

    5. Ensure that any "CNOTEs or quicknotes" used clearly communicate the message in simple language.

  9. When Taxpayer errors are discovered in processing which have caused or will cause processing delays and no other notification is to be sent to the Taxpayer, advise the Taxpayer of the reasons for the delay.

  10. Managers must use computerized reports, or if unavailable, manual reports, to monitor "Compliance Hit Taxpayer Generated Correspondence." See instructions in IRM 3.30.123.

3.42.4.26  (01-01-2009)
Contingency Plan for Processing e-file Returns

  1. This section provides an overview of "Contingency Plan Guidelines and Procedures" necessary for handling the processing of e-file returns in the event of a natural disaster.

  2. The contingency plan "may be executed" at the discretion of the Submission Processing Campus Director in coordination with Headquarters, Return Preparer Office. The e-help Desk sites are no longer a part of Submission Processing, although some back-end processing is still completed by Submission Processing (ERS, Entity and Unpostables).

  3. In the event of a natural disaster, the unaffected center will become the back-up for the disabled center.

  4. This contingency plan does not address labor or contractual disputes that would affect electronic processing.

  5. The Enterprise Computing Center will have sufficient capacity, in terms of computer equipment, to process the full volume of returns received.

  6. ECC-MTB/ECC-MEM will continue to process data received from the centers in the normal manner. The participant's address will be used as the basis for notices, IDRS extraction, etc.

  7. Overnight delivery service will be used for the shipment of all tapes as applicable.

  8. Affected Field Office Operations e-help Managers will be notified immediately when this contingency plan is activated.

  9. In the event of a backlog during BMF assurance testing, additional personnel from the other e-help Desk sites and Field Office Operations can be detailed to the affected site.

  10. QuickAlerts will notify all active filers who access it, regarding the appropriate action to be taken.

  11. Details on assignment of back-up sites and complete instructions for contingency planning will be distributed at a later date.

3.42.4.26.1  (10-01-2016)
Participant Contact Required for e-file Processing

  1. "All contact with participants" will be made by the e-help Desk, as applicable, in the Submission Processing Campuses.

  2. If contact cannot be made by the Submission Processing Campuses, the National Office will assist with this responsibility.

  3. Use express mail, or telephone, whichever is suitable, to contact filers affected by the failure.

  4. The EFS Bulletin Board has been discontinued.

3.42.4.27  (10-01-2016)
No Recovery

  1. This section lists "No Recovery Contingencies" for the Submission Processing Campuses.

  2. Certain contingencies exist from which there is no recovery.

  3. Some contingencies, possibly causing the electronic and/or magnetic media filing programs to be discontinued include:

    1. Natural disaster affecting both the primary processing site and the back-up site.

3.42.4.28  (10-01-2016)
Contingency for System Down

  1. This section explains contingency actions by the Submission Processing Campus when the "System is Down" .

  2. Follow separate actions, as required, depending on whether the entire site or only a piece of equipment is disabled.

  3. Decision to implement any procedures will be made at the discretion of the Submission Processing Campus Director. The SPC will release notification to all active filers, advising of the appropriate actions to take.

3.42.4.29  (01-01-2009)
National Disaster/Emergency Relief Operating Procedures

  1. This sections describes the actions of the Disaster Coordinators when a "National Disaster/Emergency Relief Operating Plan" has been activated.

  2. Within one business day after being advised of a disaster or emergency, the Disaster Coordinator for the Office of Returns Processing (located in the Office of Management Operations), will determine and provide back to the Customer Account Services Disaster Coordinator, the relief dates to be included in the facsimile which will go to the field. If the Disaster Coordinator for the Office of Returns Processing is unavailable to complete this task on time, his or her Supervisor or next available higher level managerial official will complete this task. The Disaster Coordinator for Returns Processing may consult with other Service officials by telephone or by meeting if deemed necessary before prescribing the relief dates.

  3. Since dates for extensions of time to file returns and pay taxes will change depending upon when the disaster/emergency occurs, dates applicable to each such event will be included in the facsimile sent to the Submission Processing Campus(s) by the Customer Account Services function. The due date for timely filed returns, per current IRM does not change. Tax return due dates are programmatically set and normally will not be reprogrammed for disasters/emergencies.

3.42.4.30  (10-01-2012)
Taxpayer Advocate Service (TAS)

  1. This section provides an overview of the Taxpayer Advocate Service (TAS).

  2. TAS is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  3. There is at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate, in each state, the District of Columbia, Puerto Rico, and each IRS campus.

  4. Refer taxpayers to the Taxpayer Advocate Service (TAS) (See IRM 13, Taxpayer Advocate Service) when the contact meets TAS criteria (See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

  5. The National Taxpayer Advocate and the Commissioner, Wage and Investment (W&I) have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division. The agreement is known as a Service Level Agreement (SLA). For complete details, review the W&I SLA on the TAS website under the heading Policy/Procedures/Guidance.

3.42.4.31  (10-01-2016)
Request for Change

  1. This section provides an overview of the available options and applicable requirements for making requests for changes to this IRM and Master File procedures, to report non-emergency problems relating to data processing systems, to identify other computer programming or operational problems, to suggest changes to forms and letters, to submit ideas to improve processing, eliminate waste/duplicate effort, to improve Taxpayer relations, etc.

  2. All problems with the Electronic Transmission or any other part of the Electronic filing process are to be reported to Electronic Products and Services Support (EPSS).

  3. One of the objectives of this manual is to provide step-by-step processing guidelines. If you find an area of this text lacking sufficient detail and/or clarity, inconsistencies with other IRMs, or a program problem, one of the following may be used to report the problem to National Office.

  4. To maintain the accuracy of this IRM, send corrections and change requests (not questions) to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes.

    Note:

    Before you submit corrections/change requests via the SERP Feedback Application (Database), consult your Lead or Manager for assistance to verify if this is a valid request for an IRM change/correction.

    1. Changes must be approved by the first line manager or designee and the responsible Analyst before submission to Headquarters.

    2. For more detailed information, see the Submitter Instructions located on the SERP Feedback Home Page.

3.42.4.31.1  (10-01-2013)
Due Dates for Change Requests

  1. In order for IRM 3.42.4 changes to be incorporated into the October 1st revision, any recommendations should be received at the Submission Processing Campus or Headquarters no later than the date as indicated on the Form 2061, Document Clearance Record. This will ensure that the changes are included in the revision, since the IRM 3.42.4 is required to be submitted to Publishing Services on or before August 30th to ensure a delivery to Field Operations by October 1st of the new year.

3.42.4.31.2  (10-01-2016)
Significant or Potential Problems

  1. When significant or potential problems are identified, managers or their designees should immediately:

  2. Telephone the IDRS Control Staff in the Submission Processing Campus to report the problem

    Note:

    The e-help Manager or person assigned will contact the National Office (SB/SE Electronic Business Returns Section) when systemic programming or operational problems are discovered.

3.42.4.31.3  (09-29-2015)
IRM Deviations

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

3.42.4.32  (01-01-2009)
Utilization of Internal Control

  1. This section describes the requirements for "Utilization of Internal Control" within the IRS, and the requirement for annual evaluations of its system of control. It also provides a condensed version of the key standards of internal control developed by the Government Accountability Office (GAO).

  2. The Budget and Accounting Procedures Act of 1950 required the heads of each department and agency to establish and maintain adequate systems of internal controls.

  3. In 1982, the act was amended with the Federal Manager's Financial Integrity Act (FMFIA) Public Law 97-255. This law requires:

    1. The Comptroller General to prescribe the internal accounting and administrative control standards.

    2. Each executive agency to conduct annual evaluations of its systems of control, using guidelines set by the Office of Management and Budget (OMB) Director.

    3. Each executive agency to submit an annual statement to the President and Congress on the status of the agency's system of internal controls.

  4. Management has the primary responsibility for providing a system of internal controls. However, all personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.

3.42.4.32.1  (01-01-2009)
Key Standards of Internal Control

  1. To assist you in carrying out your internal control responsibilities, review the ECMS (Electronic Control Management System) User's Guide for instructions.

  2. The following sections within this section gives a brief description of Internal Controls.

3.42.4.32.1.1  (01-01-2009)
Documentation

  1. The operating of the function, system or project is clearly described in writing. Documentation describes what goes in the system, how it is processed, and what is to come out.

3.42.4.32.1.2  (01-01-2009)
Recording of Transactions

  1. Important events or transactions are promptly recorded and classified in accordance with documented procedures.

3.42.4.32.1.3  (01-01-2009)
Execution of Transactions

  1. Events or transactions are authorized and executed only by persons with authority to do so.

3.42.4.32.1.4  (01-01-2009)
Separation of Duties

  1. Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions are separated among individuals.

3.42.4.32.1.5  (01-01-2009)
Supervision

  1. Qualified supervision is provided.

3.42.4.32.1.6  (01-01-2009)
Competent Personnel

  1. Managers and employees are knowledgeable, have professional integrity and receive adequate training to do the work assigned to them.

3.42.4.32.1.7  (01-01-2009)
Accountability of Resources

  1. Records are kept to show custody and use of resources. The records are periodically reviewed to determine reliability.

3.42.4.32.1.8  (01-01-2009)
Audit Resolution

  1. Agreed to recommendations resulting from Internal Audit or Government Accountability Office are acted on.

    Reminder:

    The above standards should be reviewed with regard to how they apply in your area of responsibility.

    1. If you see weaknesses, make changes. If you cannot make the change, recommend it to your manager.

    2. Look for indicators of control weaknesses during Quality Improvement Projects in which you participate.

    3. Consider the results of reviews that are performed in your area.

    4. Look at the conclusions and consider how application of the internal control standards might correct a problem.


    The objective is to maintain a reasonable balance in the Service's system of internal control. Properly applied, internal controls improve effectiveness and make work easier.

3.42.4.33  (10-01-2016)
Time Reporting

  1. This section provides guidelines for "Time Reporting at EPSS e-help Desk sites" . The e-help Desk no longer reports telephone calls under the different program types.

  2. Use the appropriate Time Reporting Codes on Form 3081, Employee Time Report, to record time spent on the MeF programs. Use function codes to separate various duties performed at the e-help Desk. Use the following Time Reporting codes for each MeF Program, as applicable:

    Time Reporting Codes for EPSS e-help Desk Sites
    Function Code Program Code Duties
    750 42730 Incoming Telephone Calls
    750 42731 Outgoing Telephone Calls
    750 42732 Input Interaction/Incidents (EHSS Down)
    750 12760 BMF e-mail (ERMS)
    750 12761 990N e-Postcard (ERMS)
    750 12260 BMF MeF ATS Testing (94x, 990, 1065, 1120 and ETEC series returns
    760 11270 94x LOA (Letter of Application)
    760 11271 94x LOA Jurat Monitoring
    750 12930 Form 8453-F
    750 12931 Prior year Form 8453-F
    750 12932 Form 8453-FE (Form 1041 Binary)
    750 12910 Form 8453-C, Form 8453-S, and Form 8453-I (Form 1120 Binary)
    750 13910 Form 8453-EO, (Form 990 Binary)
    750 12940 Form 8453-PE, Form 8453-B (Form 1065 Binary)
    750 12920 Form 8453-EMP (94x Binary)
    760 00000 Clerical processing of BMF Form 8453
    750 13311 Form 990 e-file Waiver Requests
    750 12252 Form 1065 e-file Waiver and Penalty Requests
    750 11521 1120 MeF Waivers
    760 00000 All Other Clerical Duties
    990 59100 Management and Supervision
    990 59110 Lead Tax Examiner
    990 59120 Management Assistant
  3. The following table represents the appropriate Time Reporting Codes used on Form 3081, Employee Time Report, to record time spent on the MeF ETEC Program. Use function codes to separate various duties performed at the e-help Desk. These codes are used to compare electronic filing process with the paper filing process.

    ETEC MeF Codes for Time Reporting
    Form 720 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 11810 TE Duties MeF Form 720
    760 11810 Clerical Duties MeF Form 720
    Form 2290 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 12340 TE Duties MeF Form 2290
    760 12340 Clerical Duties MeF Form 2290
    Form 8849 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 11820 TE Duties MeF Form 8849
    760 11820 TE Duties MeF Form 8849
  4. Unit Production Cards (UPC) are to be turned in under existing Submission Processing Campus procedures to report volumes.

3.42.4.34  (10-01-2016)
Batch/Blocking Tracking System (BBTS)

  1. The following tables represent the functions for the Batch/Blocking Tracking System (BBTS) which is used under existing Submission Processing Campus procedures to report volume.

    Batch/Blocking Tracking System (BBTS) Codes for Form 990 MeF Programs through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13380
    TY 2008 and Subsequent
    Form 990 MeF Mail Handling
    36000 340 13380
    TY 2008 and Subsequent
    Form 990 MeF Error Correction
    36000 360 13380
    TY 2008 and Subsequent
    Form 990 MeF Suspense Correction
    43000 610 13380
    TY 2008 and Subsequent
    Form 990 MeF Systems Operations
    38000 750 13380
    TY 2008 and Subsequent
    Form 990 MeF Help Desk Tax Examiners
    43000 910 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control
    43000 920 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Rejects
    43000 930 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Block Out of Balance
    43000 940 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Block Deletions
    43000 950 13380
    TY 2008 and Subsequent
    Form 990 MeF To ECC-MTB (Good Tape)
    43000 960 13380
    TY 2008 and Subsequent
    Form 990 MeF Program Deletions
    43000 970 13380
    TY 2008 and Subsequent
    Form 990 MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 990-EZ MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Mail Handling
    36000 340 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Error Correction
    36000 360 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Suspense Correction
    43000 610 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Systems Operations
    38000 750 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Help Desk Tax Examiners
    38000 760 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Help Desk Clerical
    43000 910 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control
    43000 920 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control Rejects
    43000 930 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control Block Out of Balance
    Batch/Blocking Tracking System (BBTS) Codes for Form 990-PF MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13330 Form 990-PF MeF Mail Handling
    36000 340 13330 Form 990-PF MeF Error Correction
    36000 360 13330 Form 990-PF MeF Suspense Correction
    43000 610 13330 Form 990-PF MeF Systems Operations
    38000 750 13330 Form 990-PF MeF Help Desk Tax Examiners
    38000 760 13330 Form 990-PF MeF Help Desk Clerical
    43000 910 13330 Form 990-PF MeF Production Control
    43000 920 13330 Form 990-PF MeF Production Control Rejects
    43000 930 13330 Form 990-PF MeF Production Control Block Out of Balance
    43000 940 13330 Form 990-PF MeF Production Control Block Deletions
    43000 950 13330 Form 990-PF MeF To ECC-MTB (Good Tape)
    43000 960 13330 Form 990-PF MeF Program Deletions
    43000 970 13330 Form 990-PF MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 1120-POL MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13370 Form 1120-POL MeF Mail Handling
    36000 340 13370 Form 1120-POL MeF Error Correction
    36000 360 13370 Form 1120-POL MeF Suspense Correction
    43000 610 13370 Form 1120-POL MeF Systems Operations
    38000 750 13370 Form 1120-POL MeF Help Desk Tax Examiners
    38000 760 13370 Form 1120-POL MeF Help Desk Clerical
    43000 910 13370 Form 1120-POL MeF Production Control
    43000 920 13370 Form 1120-POL MeF Production Control Rejects
    43000 930 13370 Form 1120-POL MeF Production Control Block Out of Balance
    43000 940 13370 Form 1120-POL MeF Production Control Block Deletions
    43000 950 13370 Form 1120-POL MeF To ECC-MTB (Good Tape)
    43000 960 13370 Form 1120-POL MeF Program Deletions
    43000 970 13370 Form 1120-POL MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 8868 MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 15550 Form 8868 MeF Mail Handling
    36000 340 15550 Form 8868 MeF Error Correction
    36000 360 15550 Form 8868 MeF Suspense Correction
    43000 610 15550 Form 8868 MeF Systems Operations
    38000 750 15550 Form 8868 MeF Help Desk Tax Examiners
    38000 760 15550 Form 8868 MeF Help Desk Clerical
    43000 910 15550 Form 8868 MeF Production Control
    43000 920 15550 Form 8868 MeF Production Control Rejects
    43000 930 15550 Form 8868 MeF Production Control Block Out of Balance
    43000 940 15550 Form 8868 MeF Production Control Block Deletions
    43000 950 15550 Form 8868 MeF To ECC-MTB (Good Tape)
    43000 960 15550 Form 8868 MeF Program Deletions
    43000 970 15550 Form 8868 MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Code for Form 1120/Form 1120-F/Form 1120S MeF Programs
    Organization Code Function Code Program Code Description
    43000 110 11520 Accepted through Modernized e-File (Form 1120 MeF)
    43000 110 12110 Accepted through MeF (Form 1120S MeF)
    43000 110 44370 Accepted through MeF (Form 1120S MeF K-1s)
    43000 610 11520 Accepted through MeF (Form 1120 MeF)
    43000 610 12110 Accepted through MeF (Form 1120S MeF)
    43000 610 44370 Accepted through MeF (Form 1120S MeF K-1s)
    43000 950 11520 Accepted through MeF (Form 1120 MeF)
    43000 950 12110 Accepted through MeF (Form 1120S MeF)
    43000 950 44370 Accepted through MeF (Form 1120S MeF K-1s)
    Batch/Blocking Tracking System (BBTS) Codes for Form 7004 MeF Program
    Organization Code Function Code Program Code Description
    43000 110 11710 Accepted through Modernized e-File (MeF Form 7004)
    Batch/Blocking Tracking System (BBTS) Codes for Form 1065/Form 1065-B MeF
    Organization Code Function Code Program Code Description
    43000 110 12210 Accepted through Modernized e-File (Form 1065)
    43000 110 14310 Accepted through MeF (Form 1065 K-1s)
    43000 110 12220 Accepted through (Form 1065-B)
    43000 110 14320 Accepted through MeF (Form 1065-B K-1s)
    43000 610 12210 Accepted through Modernized e-File (Form 1065)
    43000 610 14310 Accepted through MeF (Form 1065 K-1s)
    43000 610 12220 Accepted through MeF (Form 1065-B)
    43000 610 14320 Accepted through MeF (Form 1065-B K-1s)
    43000 950 12210 Accepted through MeF (Form 1065)
    43000 950 14310 Accepted through MeF (Form 1065 K-1s)
    43000 950 12220 Accepted through MeF (Form 1065-B)
    43000 950 14320 Accepted through MeF (Form 1065-B K-1s)
    Batch/Blocking Tracking System (BBTS) Codes for ETEC MeF
    Organization Code Function Code Program Code Description
    43000 110 11810 Accepted through MeF Form 720
    43000 610 11810 Accepted through MeF Form 720
    43000 950 11810 Accepted through MeF Form 720
    43000 110 12340 Accepted through MeF Form 2290
    43000 610 12340 Accepted through MeF Form 2290
    43000 950 12340 Accepted through MeF Form 2290
    43000 110 11820 Accepted through MeF Form 8849
    43000 610 11820 Accepted through MeF Form 8849
    43000 950 11820 Accepted through MeF Form 8849
    Batch/Blocking Tracking System (BBTS) Codes for Form 1041 MeF
    Organization Code Function Code Program Code Description
    43000 110 11930 Accepted through MeF (Form 1041)
    43000 110 11940 Accepted through MeF (K–1)
    43000 610 11930 Accepted through MeF (Form 1041)
    43000 610 11940 Accepted through MeF (K–1)
    43000 950 11930 Accepted through MeF (Form 1041)
    43000 950 11940 Accepted through MeF (K–1)
    Batch/Blocking Tracking System (BBTS) Codes for 94x MeF
    Organization Code Function Code Program Code Description
    43000 110 10100 Accepted through MeF (Form 940)
    43000 110 10110 Accepted through MeF (Form 940-PR)
    43000 110 10130 Accepted through MeF (Form 941)
    43000 110 10140 Accepted through MeF (Form 941-PR)
    43000 110 10150 Accepted through MeF (Form 941-SS)
    43000 110 10170 Accepted through MeF (Form 943)
    43000 110 10180 Accepted through MeF (Form 943-PR)
    43000 110 10200 Accepted through MeF (Form 944)
    43000 110 10220 Accepted through MeF (Form 945)
    43000 610 10100 Accepted through MeF (Form 940)
    43000 610 10110 Accepted through MeF (Form 940-PR)
    43000 610 10130 Accepted through MeF (Form 941)
    43000 610 10140 Accepted through MeF (Form 941-PR)
    43000 610 10150 Accepted through MeF (Form 941-SS)
    43000 610 10170 Accepted through MeF (Form 943)
    43000 610 10180 Accepted through MeF (Form 943-PR)
    43000 610 10200 Accepted through MeF (Form 944)
    43000 610 10220 Accepted through MeF (Form 945 )
    43000 950 10100 Accepted through MeF (Form 940)
    43000 950 10110 Accepted through MeF (Form 940-PR)
    43000 950 10130 Accepted through MeF (Form 941)
    43000 950 10140 Accepted through MeF (Form 941-PR)
    43000 950 10150 Accepted through MeF (Form 941-SS)
    43000 950 10170 Accepted through MeF (Form 943)
    43000 950 10180 Accepted through MeF (Form 943-PR)
    43000 950 10200 Accepted through MeF (Form 944)
    43000 950 10220 Accepted through MeF (Form 945 )

3.42.4.35  (10-01-2016)
Headquarters Problem Reporting

  1. There will be times, during testing and live processing of MeF returns, when problems and issues are identified by campuses that need to be addressed by the e-File Services. The SERP Feedback Application is an online tool which can be used by SERP users to provide feedback on any of the content or functionality on SERP, including IRMs. The Headquarters responsible analyst and managers receiving this information will provide the proper guidance regarding solutions and resolutions, as needed. The BMF Operations and Maintenance Services Branch will also use the information input and recorded in SERP Feedback to identify and manually track issues and problems with MeF processing of returns requiring subsequent tax return and account adjustments and to determine system problems requiring corrective actions.

  2. Tax Examiners, e-help Desk and others, as assigned, must follow the procedures in this section to alert the Planning and Analysis (P&A) staff of all MeF problems and issues encountered during testing and live processing within 2 hours of the discovery.

  3. The Planning and Analysis staff must correctly document problems and issues identified by MeF Campus staff, using SERP Feedback. An Online 5081 request must be completed and approved to get permission to use SERP Feedback.

  4. To access SERP Feedback, users can go to the SERP Homepage and click on the Feedback link located at the bottom of the page.

  5. Before submitting your feedback, review the Submitter's Instructions and the instructions located on the SERP Feedback page.

  6. When SERP receives the feedback, they assign the feedback to the appropriate owner.

  7. The IRM Author/Owner has 5 business days to provide a response and 24 hours on Work Stoppage issues.

  8. The SERP Feedback Application will generate an e-mail to users and their managers when feedback is submitted and when a response is provided by the IRM Author.

  9. SERP Feedback archives information for the current year and one previous year. SERP IRM Updates and Alerts are also available on SERP for the current year and two previous years.

  10. The SERP Feedback application replaces the Hot Topics process of submitting feedback on IRMs.

3.42.4.35.1  (10-01-2010)
Headquarters Response to Problems and Issues Reported

  1. Responsible Headquarters MeF managers and program analysts must respond to SERP Feedback within 5 business days, 24 hours for work stoppage issues.

  2. Managers and others should always use the control number assigned to the SERP Feedback and the initial due date assigned by the system when referring to the SERP Feedback or when sending an interim letter.

  3. An Online 5081 request must be completed and approved to get permission to respond to SERP Feedback.

3.42.4.36  (10-01-2016)
Glossary of e-file Terms

  1. The following is a list of the most commonly used Business e-file terms:

    • A2A (Application to Application) - MeF transmission process.

    • ACH (Automated Clearing House) - A system that administers electronic funds transfer (EFTS) among participating financial institutions. An example of such a transfer is Direct Deposit of a refund from IRS into a Taxpayer's account at a financial institution.

    • Acknowledgment File - A file which acknowledges transmitted returns that have been accepted, rejected or identified as duplicate returns by the Internal Revenue Service.

    • AMDAS - Acronym for Application Messaging and Data Access Services.

    • Applicant - A Reporting Agent, Electronic Return Originator, Transmitter, Software Developer, Taxpayer and/or Intermediate Service Provider that applied to participate in IRS e-file.

    • Area Operations - Office with responsibility over "Territories" within defined areas within the SPEC Operations.

    • Area Managers - Managers within the SPEC Operations.

    • ASCII (American Standard Code for Information Interchange) - The most popular coding method used by small computers for converting letters, numbers, punctuation and control codes into digital form.

    • ASCII Print - A print of data file.

    • ATS (Assurance Testing System) - System used for testing applicants software and electronic transmissions before applicants are accepted into MeF programs.

    • Authorized IRS e-fileProvider - A business approved by the IRS to participate in IRS e-file.

    • BMF (Business Master File) - An IRS file that contains information related to all businesses known to the IRS.

    • Bulletin Board (External) - A computer system used to dispense information from the Cincinnati Submission Processing Campus (CSPC) to all electronic filers.

    • Bulletin Board (Internal) - A computer system designed for IRS use only, to send and receive Field Office Operations and National Office Information. Administered from the PSPC.

    • CSC - Acronym for Customer Service Center

    • Date of Acknowledgment - Date a return is received as accepted or rejected by an IRS system as filed electronically, on floppy diskette, or on magnetic tape.

    • DLN (Document Locator Number) - A 14 digit number assigned by the IRS to each return.

    • Direct Deposit - An option the Taxpayer has to have their Federal refund deposited directly to his/her account (checking or savings) at their financial institution.

    • Doc Code (Document Code) - The code which identifies the specific type of return or document that was filed or processed. The document code is the fourth and fifth digits of the DLN.

    • ECC - Acronym for Enterprise Computing Center - A management structure that combines the Martinsburg (ECC-MTB) and Memphis ECC-MEM into a single entity with common management support and direction.

    • EDAS - Acronym for Enterprise Directory and Authentication Services.

    • e-file - The acronym used when referring to Internal Revenue Service (IRS) specific electronic filing programs and electronic payment options.

    • EFIN (Electronic Filing Identification Number) - A six-digit number assigned by IRS to identify the Providers by IRS district and is used as part of the Declaration Control Number.

    • EFRS - Acronym for Electronic Filing Retrieval System.

    • EFS (Electronic Filing System) - Programs in which returns are not filed on paper, but in electronic format over telephone lines, or on magnetic tape, or on floppy diskette. Processing and storage are also done electronically.

    • EFT (Electronic Funds Transfer) - The arrangements by which Direct Deposit refunds are transmitted from the Government to the Taxpayer's account at a financial institution.

    • EFTPS (Electronic Federal Tax Payment System) - A system offered "Free" from the U.S. Department of Treasury that allows taxpayers to pay Federal Tax Payments electronically, including employment, income, estimated and excise taxes.

    • EFU (Electronic Filing Unit) - The unit at a Submission Processing Campus where Electronic returns are processed after being received in the Computer Services Division.

    • EIN (Employer Identification Number) - The business counterpart to an individual's Social Security Number.

    • Electronic Filing Participant - Filers (Firms, Individuals, Organizations, Partnerships, and Intermediate Service Providers) of Federal and State electronic returns using one or more of Internal Revenue Service's e-file Programs and e-file Providers.

    • Electronic Funds Withdrawal - A free tax payment option that allows e-filers to authorize an electronic withdrawal from a designated checking or savings account.

    • ELF - Acronym for Electronic Filing.

    • ELF Report or Listing - The reports generated from the data processing mainframe (Unisys).

    • ELF Runs - A series of computer programs that perform validity and consistency checks, prepare acknowledgment files, and automate the Submission Processing Campus's initial paper processing steps.

    • ERO (Electronic Return Originator) - An Authorized IRS e-file Provider that originates the electronic submission of tax returns to the IRS.

    • ERS (Error Resolution System) - The system used to correct validity, consistency, and math errors to accepted returns before tax data is sent to the Master File.

    • ETEC (Excise Tax e-Filing and Compliance) A MeF Electronic Filing Program used to file certain Excise Tax Forms.

    • ETD (Electronic Transmitted Documents) - A system created to process electronically filed documents that are not attached to a Form 1040 tax return and are filed separately from the tax return.

    • ETIN (Electronic Transmitter Identification Number) - A five digit number assigned by IRS to each applicant who transmits returns directly to the IRS data communications subsystems or who intends to develop software for the purpose of formatting electronic returns to IRS specifications.

    • EUP (Employee User Portal) - The internal IRS portal that allows IRS employee users to access IRS data and systems, such as tax administration processing systems, financial information systems, and other data and applications, including mission critical applications. Modernization registration and authentication are required for access to sensitive and mission critical applications, and all user interactions with those systems are encrypted from workstation to portal across the IRS internal network. The EUP allows IRS employee users with LAN accounts (Windows Network Login) to access Intranet sites, selected applications, non-sensitive data and selected sensitive processing where network encryption and modernization logon are not required (e.g., employee access to selected elements of their own personnel data). IRS network authentication is a basic requirement for access to any materials or services, and is also required to access modernization registration and authentication.

    • FEP- Acronym for Front-End Processor.

    • FLC (Filing Location Code) - The first two digits in the DLN of a return identifying the Submission Processing Campus or Field Operations source.

    • Financial Agent - The financial institution selected to manage and operate EFTPS. Also known as the Treasury Financial Agent (TFA), or Third Party Transmitter who partners with the IRS in accepting "tax returns" for Federal Agencies for the IRS. An IRS Financial Agent is not an authorized signer of a tax return, therefore is required to obtain the signature of the Business Filer on the original return.

      Note:

      The Simplified Tax and Wage Reporting System (STAWRS) Transmitters are IRS Financial Agents. Bank of America, previously known as NationsBank is also an IRS Financial Agent.

    • Financial Institution - Any bank, savings and Loan association, or credit union.

    • BFS (Bureau of Fiscal Service) - The Agency of the Department of Treasury that oversees the payment of Federal taxes to and from the government and the process for direct deposit of refunds.

    • FRC (Federal Records Center) - A warehouse where paper returns and other forms are stored after being filed with the Submission Processing Campuses and Field Offices. The FRC has been replaced by the National Archives and Records Administration (NARA).

    • Freeze Codes - A symbol shown on IDRS indicating a hold has been placed on a Taxpayer's account.

      Note:

      For example, an invalid SSN/name control freeze is an "I" freeze.

    • FTP (File Transfer Protocol) - A widespread standard available on many hardware platforms for transporting files between computer systems across a network connecting those systems.

    • FUTA - Acronym for Federal Unemployment Tax Act.

    • GIF - Acronym for Graphic Interchange Format.

    • GMF - Acronym for Generalized Mainline Framework.

    • GSS (Graphic Subsystem) - The BMF system to store, process and retrieve electronically/magnetic media filed return information.

    • IDRS (Integrated Data Retrieval System) - A system used to research Taxpayer information.

    • IFA (Internet Filing Application) - MeF transmission process.

    • Information Returns - The vehicle for submitting required information about another person to IRS. Information returns are filed by the financial institutions and by others who make certain types of payments as part of their trade or business. For purposes of this IRM, an information return is a Form 1098, Form 1098-E, Form 1098-T, Form 1099-A, Form 1099-B, Form 1099-C, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-LTC, Form 1099-MISC, Form 1099-MSA, Form 1099-OID, Form 1099-PATR, Form 1099-R, Form 1099-S, Form 5498, Form 5498-MSA, Form W-2G, Form 1042-S, Form 8027, and Questionable Form W-4 (QWF). Transmitter - For purposes of information returns, a Transmitter refers to the person or organization submitting files electronically/magnetically. The Transmitter may be the payer or agent of the payer.

    • IRM - Acronym for Internal Revenue Manual.

    • IRS - Acronym for Internal Revenue Service.

    • ISP (Intermediate Service Provider) - Receiver of tax return information from an ERO (or from a Taxpayer who files electronically using a personal computer (PC), modem, and commercial tax preparation software), processes the tax return information, and either forwards the information to a Transmitter, or sends the information back to the ERO or Taxpayer.

    • Invalid SSN - A social security number that does not agree with the Taxpayer's last name according to Social Security Administration records. An invalid social security number is shown with an asterisk (*) following the number on IDRS.

    • LAN (Local Area Network) - The computer network in the Submission Processing Campus's Electronic Filing Unit/Magnetic Media Unit through which work is assigned, transferred, edited, and closed out.

    • Large Taxpayer - is a Provider Option on the IRS e-file Application but it is not an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, that originates the electronic submission of its own return(s).

    • Left Justified - Entries in a field which are zero or blank filled from the right.

    • LOA - Acronym for Letter of Application.

    • MIME - Acronym for Multipurpose Internet Mail Extensions.

    • Modem - A telephone device that allows computers to talk to each other over a geographic distance via telephone lines. It modulates and demodulates computerized data.

    • MeF - Acronym for Modernized e-File, IRS electronic processing system.

    • M-TRDB - Acronym for Modernized Tax Return Database.

    • MGT Processing - Identifier for Back-End Processing System for Legacy Business e-file Programs.

    • NAP - Acronym for National Account Profile.

    • NARA - Acronym for National Archives and Records Administration.

    • On-Line Provider - An e-file participant that allows taxpayers to self-prepare returns by entering return data directly on commercially available software, software downloaded from an Internet site and prepared off-line, or through an online internet site, and is also either a Software Developer, Transmitter or Intermediate Service Provider.

    • PAF (Preparer Answer File) - A file containing predetermined results created from the same test documents to be transmitted by participants.

    • Password - A unique identification code used to allow electronic filers to gain access to the electronic filing systems.

    • PDF - Acronym for Portable Document Format.

    • Pipeline - The manual processing of paper returns and documents.

    • PIN (Personal Identification Number) - A unique confidential number assigned to each Reporting Agent authorized to sign Form 944, Form 941 and Form 940 Employment Tax Returns for his clients and to each authorized Business Taxpayer approved to participate in the 944/941/940 On-Line Filing Programs. A self-selected PIN can be used by participants of the Form 1120 and Form 990 electronic filing programs.

    • PRF (Preparer Return File) - A file containing the test data transmitted to the Submission Processing Campus by the applicant. The PRF is compared against the PAF to identify all discrepancies (i.e., invalid record format, invalid characters in specific fields, etc.).

    • PRIME Alliance - A group of information technology contractors from CSC, IBM, Unisys, Logicon (Northrop Grumman), Lucent Technologies and KPMG Peat Marwick who partner with the IRS to improve business operations. The Prime Alliance partners bring information technology development and integration experience, industry best practices, and organizational change expertise.

    • Problem Report - A form used by the EFU for documenting transmission problems.

    • Problem Report Log - Cumulative data from problem reports indicating problems resolved and problems outstanding.

    • Profile - Identifying information about an electronic filer which allows test or live transmissions to be accepted by IRS. For example, filer profile data includes the ETIN, name, and address information.

    • PTIN (Preparer Tax Identification Number) - A nine digit identifying number of a Paid Return Preparer beginning with a "P" .

    • RAL (Refund Anticipation Loan) - A Loan to a Taxpayer by a bank, savings and Loan, or credit union, based on the refund the Taxpayer expects to receive.

    • RPO - Acronym for Return Preparer Office.

    • IEP (Integrated Enterprise Portal) - An IRS external portal that allows registered individuals and third party users (registration and login authentication required) and other individual taxpayers or their representatives (self authentication with shared secrets required) to access IRS for interaction with selected tax processing and other-sensitive systems, applications, and data. User interactions are encrypted from the user’s workstation or system to the portal, across the Internet or via direct circuits. The IEP, via the Common Communication Gateway, also supports IRS extranets, such as the exchange of bulk files of information with the IRS and the Virtual Private Network (VPN) (both inbound and outbound), by registered and authorized external entities.

    • RSN (Return Sequence Number) - A 16 digit number assigned by the Transmitter to each return as they are transmitted.

    • RTN (Routing Transit Number) - A number assigned by the Federal Reserve to each financial institution.

    • Recap Record - The last record of an electronic return transmission.

    • Reel Number - A unique inventory number assigned to a data tape.

    • Reporting Agent - An accounting service, franchise, bank or other entity authorized to prepare, file and sign Form 941, Employer's QUARTERLY Federal Tax Return, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 944, Employer's ANNUAL Federal Tax Return and make Federal tax payments and submit Federal tax deposit information and Federal tax payment information electronically for the taxes reported on Form 720, Quarterly Federal Excise Tax Return; Form 940, Form 941, Form 944, Form 943, Employer's Annual Tax Return for Agricultural Employees; Form 945, Annual Return of Withheld Federal Income Tax; Form 990-C, Private Foundation or Section 4947(a)(1) Trust Treated as a private Foundation; Form 990-T, Exempt Organization Business Income Tax Return; Form 1041, U.S. Income Tax Return for Estates and Trusts; Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; Form 1120, U.S. Corporation Income Tax Return; and Form CT-1 Employer's Annual Railroad Retirement Tax Return; electronically for a business client.

    • Right Justified - Entries in a field that are zero or blank filled from the left. Money amounts are usually right justified.

    • SAAS - Acronym for Security Audit and Analysis System.

    • SAT (System Acceptability Testing)- The IRS internal testing of a system, such as IRS' Electronic Filing System, to find and resolve any problems with the system prior to using it.

    • SBIN (Service Bureau Identification Number) - A number which identifies a Service Bureau. SBINs are no longer being assigned to new Providers.

    • SERP - Acronym for Servicewide Electronic Research Program.

    • SOAP - Acronym for Simple Object Access Protocol, a XML based object protocol for the exchange of information.

    • Software Developer - Someone who develops tax preparation software for transmitting electronic tax return information directly to the Service, according to established guidelines.

      Note:

      The IRS informally grants Software Developers permission to act as an Electronic Filer and/or Transmitter whose interchange transmission indicates "Test" mode. Legal and administrative guidance for Software Developers is provided in the applicable Revenue Procedures and publications.

    • SPC - Acronym for Submission Processing Campus, the name for IRS Campus.

    • SPEC - Acronym for Stakeholder, Partnerships, Education and Communication, within the Wage and Investment Operations.

    • SPDER - Acronym for Servicewide Policy, Directives and Electronic Research Office Operations.

    • STAWRS - Acronym for Simplified Tax and Wage Reporting System.

    • STIR - Acronym for Security and Technology Infrastructure Release.

    • Summary Record - The final record for each tax return.

    • SWD - Acronym for Software Developer.

    • TAD - Acronym for Test Assurance and Documentation. TAD plans, develops, schedules and conducts Systems Acceptability Test (SAT), or Governments Acceptance Test (GAT), and/or Final Integration Tests (FIT) of selected modernization, non-modernization, production and non-production tax processing systems.

    • TCC - Acronym for Tennessee Computing Center.

    • TCOs - Acronym for Tax Compliance Officers, formerly Regional and District Office Tax Examiners and Liaison.

    • Territory Managers - Managers reporting to Area Managers within the SPEC Operations.

    • Territory Operations - Field Office Operations within the SPEC Operations.

    • Test Mode - The initial mode for all Reporting Agents and Transmitters and the permanent mode for all Software Developers.

      Note:

      Reporting Agents and Transmitters remain in this mode until they have completed their tests and have been authorized to file actual tax returns.

    • TIGTA - Acronym for Treasury Inspector General for Tax Administration.

    • TPDS - Acronym for Third Party Data Store. A data base used to record and monitor information regarding Business and Individual trading partners who have applied or already participate in IRS e-file.

    • Trace - A computer printout for a specific transmission problem. A computer specialist can monitor all activities of a specific communication session.

    • Trading Partner - An entity, external to the IRS, that logs into e-services (and therefore possesses a login/password combination to send and receive files.)

      Note:

      Reporting Agents, Transmitters, Electronic Return Originators (EROs) and Software Developers are Trading Partner types.

    • Transmission Sequence Number - A unique sequence number that identifies a transmission during a given day. The Transmitter adds it to the TRANA record following the ETIN and julian date.

    • Transmitter - A service provider who is a firm, organization, or individual that receives electronic return data from taxpayers, EROs, and/or Reporting Agents, reformats the data (if necessary) batches and then transmits the data to the IRS directly.

      Note:

      Transmitters do not have signature authority for those Taxpayers they service.

    • TRANS Records - The first two records of a transmission, usually called the TRANA and the TRANB records.

    • TRDB (Tax Return Data Base) - Relational data base that stores tax return information for electronic/magnetic tape returns for tax year 1998 and beyond.

    • TRRs - Acronym for Taxpayer Resolution Representatives, within the Tax Assistance Centers.

    • TSs - Acronym for Tax Specialists, within the SPEC Operations.

    • TY - Acronym for Tax Year.

    • Unisys - Name for Mainframe Processor also known as Return Processing Subsystem. The computer that receives the raw data on tape, generates reports or listings, and automates the initial processing steps for the Submission Processing Campuses.

    • Unpostable - A return that cannot post to the Master File due to an invalid condition.

    • Userid/Password - The entry codes used to sign onto the Electronic Filing Systems.

      Note:

      The Userid identifies the owner of the password. The password is confidential.

    • XML - Acronym for eXtensible Markup Language.


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