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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 8. Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 2)

21.3.8  Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 2)

21.3.8.10 
Account Issues - TE/GE

21.3.8.10.2  (10-01-2008)
Notices/Letters

  1. This subsection serves as a guide for issues relating to notices and letters received by TE/GE customers.

  2. A CP notice results from:

    1. Input of notice codes

    2. Computer analysis of an account on Master File, or

    3. Posting of a transaction

  3. Notices may:

    1. Request payment

    2. Give instructions

    3. Inform

    4. Request returns or missing information from previously-filed returns

    5. Propose penalties or assessments

  4. Notice (CP) numbers are usually printed in the upper right corner of the notice. Each notice contains the taxpayer's name, address, TIN, and a computer-generated pre-printed message.

  5. See IRM 21.3.1, Taxpayer Contacts Resulting From Notice Issuance, for additional information. Samples of most notices may be found on the SNIP Web site.

  6. IRS issues letters to taxpayers to solicit information necessary to perfect returns and documents being processed. Letters are also issued to respond to taxpayer inquiries.

  7. If the caller is not authorized to receive account-specific information, but has questions about a notice or a letter, provide general information about the purpose of the letter/notice and instruct the customer to respond to the notice/letter in writing to the address given on the notice/letter. See IRM 21.3.8.4.1.5, " Taxpayer Authentication Procedures."

21.3.8.10.2.1  (10-01-2007)
Campus Letters Issued to TE/GE Customers

  1. When OSPC receives an incomplete TE/GE return (e.g., 990, 8038), they issue a letter to the taxpayer/POA requesting the missing information to complete the processing of the return. Letters may also be issued for entity, penalty and other miscellaneous purposes.

  2. These letters are issued via IDRS. Once issued, ENMOD displays the following for each letter:

    1. Letter #

    2. Date

    3. Employee #

    4. MFT

    5. Tax period

  3. Each of these letters may address more than one situation. ENMOD does not display the paragraph numbers that were issued. Letter information remains on ENMOD until the account has had no activity for a period of time.

    Note:

    Once the requested information is received, or the response time has lapsed, Error Resolution System (ERS) forwards the return for processing without adding any information to IDRS. If a caller wants to know whether submitted information has been received, the only way the assistor can confirm that is by looking for a TC 150 (information received) or for some indication that a CP 141 was issued (information not received or insufficient).

  4. See Exhibit 21.3.8-11for a list (not all-inclusive) of common campus letters issued to TE/GE customers. You may view a copy of these letters through the Correspondex Letters on SERP.

21.3.8.10.2.2  (10-01-2008)
CP 80 & 81

  1. A CP 80 is issued when a taxpayer makes a payment(s) to the IRS but fails to file a tax return within 6 months after the return due date. CP 80’s continue to generate every 6 months until the credit condition no longer exists or until 6 months prior to the statute date.

  2. A CP 81 is a final notice that is generated six months prior to the refund statute expiration date.

  3. If the caller received a CP 80 or 81, advise the caller to respond to the notice.

    1. If the taxpayer is liable for the tax, a return must be filed.

    2. If the taxpayer is not liable for the tax, advise the taxpayer of the requirement to file a signed return within three (3) years from the due date or within two years of the receipt of the payment to get a refund of prepaid tax or refundable credits, unless other obligations are owed. The return must be postmarked before the statute expires.

    Note:

    If an overpayment exists, IRS cannot refund any overpayment after the statute of limitations has expired.

21.3.8.10.2.3  (10-01-2007)
CP 140/144

  1. CP 140 is issued to organizations:

    1. With a filing requirement of 990–02 (annual gross receipts are $25,000 or less)

    2. When a TC 150 or TC 59X has not posted to Master File for three years.

  2. CP 144 is issued to an organization that:

    1. Has a filing requirement of 990–01, and

    2. Has not filed a return for three consecutive years.

  3. If the caller received a CP 140 /144 notice, advise the caller to respond to the notice in writing by answering the questions on page 2 of the notice.

    Note:

    Advise caller of the new tax law change regarding exempt organization reporting for tax periods beginning after December 31, 2006. See IRM 21.3.8.12.24.

  4. Subordinate units of group rulings do not receive CP 140s/144s.

  5. Refer to IRM 3.13.12 , Exempt Organization Account Numbers (Entity), for additional information.

  6. CPs 140/144 were last issued in December 2007. They were replaced by the e-postcard (Form 990-N) initiative. See IRM 21.3.8.12.24.

21.3.8.10.2.4  (06-26-2008)
CP 141I, 141L, 141C, and 504

  1. These notices are generated when an information return is received late and/or incomplete and the Daily Delinquency Penalty is asserted. See IRM 21.3.8.10.3.1, "Daily Delinquency Penalty (TC 238/234)," and IRM 21.7.7 , Exempt Organizations and Tax Exempt Bonds, for a full discussion of how to process these calls. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures, " for third party contacts.

  2. There are three different types of CP 141s:

    • CP 141I is sent to those filers whose return was filed incomplete. See IRM 21.7.7.4.23.1.3.1, "Incomplete Return Item (IRI) Codes," for a list of the paragraphs included in the notice sent to these filers to show what is missing from the return.

    • CP 141C is sent when our records indicate the return is incomplete and late. See IRM 21.7.7.4.23.1.3.1, "Incomplete Return Item (IRI) Codes," for a list of the paragraphs included in the notice sent to these filers to show what is missing from the return.

      Note:

      This information is also available on IDRS.

    • CP 141L is sent to filers who, according to our records, filed a complete return late.

  3. A CP 504 is a final balance due notice advising the taxpayer of the intent to levy their assets and informing them how to prevent collection action.

  4. Probe to determine which notice the caller received. If the caller received the 504, determine what the previous notice was.

  5. If the current (or previous) notice is a CP 141I or CP 141C, regarding missing information, advise the caller the missing information must be provided to complete the return, as well as an explanation for not supplying the information with the originally-filed return. If the caller cannot provide the missing information, advise the caller to provide a detailed explanation why the missing information cannot be provided. Instruct the caller to pay the penalty. If the caller feels they have reasonable cause for removing the penalty, instruct the caller to provide a detailed explanation requesting that the penalty be abated and submit the request to the address shown in (6)(b) and follow (6)(c) below if applicable.

    Caution:

    Do not use Oral Statement Authority to address penalties assessed against an incomplete return.

  6. If the current (or previous) notice is a CP 141L, and the penalty is below the oral statement ceiling and the organization has reasonable cause for the abatement of the penalty, see IRM 21.1.3.20 , "Oral Statement Authority," and IRM 20.1.1.3.1, "Reasonable Cause," for procedures to remove the penalty. If the oral statement procedures do not apply or if the penalty cannot be resolved using other means (e.g., using OL-SEIN to review a reasonable cause statement for late filing that was included with the return or receiving faxed proof of timely filing), instruct the caller to:

    1. Submit a detailed explanation requesting that the penalty be abated. The request should address the reason for the late filing.

    2. Submit the request to OAMC by faxing the written request to (801) 620–5555 or by sending a request to one of the following addresses:

      Sent via US Postal Service Sent via private delivery service (e.g., UPS, Fed Ex, etc.)
      Internal Revenue Service
      Mail Stop 6710
      Ogden, UT 84201       		Internal Revenue Service
      1973 N Rulon White Blvd
      Mail Stop 6710
      Ogden, UT 84404

    3. If the account shows an amount due, proceed as follows:

    If MF status is Then
    21 or 58 1. Input a STAUP for 9 cycles. This allows the caller time to submit a written request for penalty abatement consideration.
    2. Advise the caller you will stop collection activities for 9 weeks; however, accrual of penalties and/or interest will continue.
    3. Place a history item on IDRS or DI explaining the corrective action taken or the reason for the STAUP.

    Note:

    If an unauthorized third party asks whether you will put a hold on notices, explain that the appropriate actions will be taken. If the caller presses you for details, explain that IRC 6103 prohibits you from disclosing account-specific information to unauthorized third parties.

    22, 24 or 26 1. Transfer the caller to Automated Collection System (ACS) using the application shown on the TTG.
    2. Advise the caller if she/he gets disconnected, she/he may call ACS on their toll free number (1–800–829–3903) to request a hold on notice activity to allow the organization time to request abatement.

21.3.8.10.2.5  (10-01-2007)
CP 142/143

  1. CP 142, Request for Reason of Late Filing, is issued on late filed Tax Exempt Bond Forms 8038, 8038-G, and 8038-GC, filed without a reason for filing late.

  2. When it is determined that the issue involves receipt of CP 142, the following information helps provide appropriate assistance to CP 142 customers:

    1. CP 142 is issued when a Form 8038 series return is filed after the due date. This is not an assessment notice; it is requesting an explanation for what IRS believes is a late-filed return.

    2. Form 8038, Form 8038-G, and Form 8038-GC reporting a single issue is due the 15th day of the second calendar month following the close of the calendar quarter in which the Bond, Lease or Installment Sale was issued:

      Issue Month Due Date
      January, February, March May 15th
      April, May, June August 15th
      July, August, September November 15th
      October, November, December February 15th

    3. Form 8038-GC reporting consolidated (multiple-combined) issues is always due February 15th of the calendar year following the year the Bond, Lease, or Installment Sale was issued.

    4. Form 8038 series and related notice/account issues are NEVER disclosable to the general public. The caller must be legally authorized to act on behalf of the entity before performing account research and discussing the account. If the caller is not authorized, provide general information about the purpose of the notice, due dates and reasonable cause abatement requests. If the caller is authorized, continue with Steps f - i.

    5. TXMOD and/or BMFOL research on TEB accounts (MFT 46) requires entering the 3 digit Report Number.

    6. Obtain the following information from the customer (found in the upper right hand portion of CP 142):

       

      • Tax Period - This is the reported month of issue; or, for consolidated return, is December.

      • Report Number - Three digit number.

      • CUSIP # - "Committee on Uniform Securities Identification Procedures" number. This number identifies most securities and, if present, reflects a BOND issue.

    7. The following identifying information (where applicable) is found on BMFOLR:

       

      • Issue Date

      • Maturity Date

      • CUSIP number

      • Whether the transaction was a Lease or Installment Agreement

      • Issue Price
        BMFOLRNN-NNNNNNN 46TTTTTTRRR
        N=EIN
        T=TAX PERIOD
        R=3 digit REPORT NUMBER

        Note:

        CP 142 is mailed to the address appearing on the Form. If this address is different than the address of record for the entity, BMFOLR shows this address on page 2.

    8. The customer must respond within 30 days from the date of the notice either to the address on the notice or by faxing the response to the fax number on the notice.

       

      • If the information provided to the customer from BMFOLR does not help identify the specific issue for which CP 142 is generated, the customer’s response needs to explain the entity is unable to determine which issue the notice was for, and ask for additional identifying information.

      • If the customer is aware of the issue, and believes the entity has reasonable cause for the delinquent filing, the response must explain the reasonable cause.

  3. CP 143, Late filing Accepted, is issued after an acceptable response to CP 142 is received.

  4. If the caller received a CP 143 notice, inform the caller the reason they provided was accepted and no further action is required.

21.3.8.10.2.6  (10-01-2006)
CP 217, 218, 219 and 221

  1. CPs 217–219 and 221 are issued to organizations that file a "zero" Form 940 and based on the type of organization they are, they don't have to file a Form 940.

    • CP 217 is issued to organizations with Employment Codes G, F, or T.

    • CP 218 is issued to organizations with Employment Code C.

    • CP 219 is issued to organizations with Employment Code W and the EO Subsection Code is 03, or the Employment Code is blank and the EO Subsection Code is 03.

    • CP 221 is issued to organizations with Employment Code W and the EO Subsection Codes are 50, 60, or 70.

  2. Verify that the employment code is appropriate. If so, the organization does not need to file any Form 940 returns.

21.3.8.10.2.7  (10-01-2008)
CP 420 through 429 and the CP 259 Series (EO TDIs)

  1. Taxpayer Delinquent Returns Notices and Taxpayer Delinquent Investigations (TDIs) are issued from Master File on accounts that have not received a return (Form 990/990-EZ, Form 990–PF, Form 990–T, Form 990-N and Form 5227) to satisfy the filing requirement. The following table lists the forms, and the order the applicable notices are sent.

    Form 1st Notice 2nd Notice
    990 420 425
    990-PF 421 426
    Presumptive 990-PF 422 427
    990-T 423 428
    990-N 259-E (as of July 2008) Not applicable
    5227 424 429

    Note:

    See the Servicewide Notice Information Program (SNIP) site for an example of CP Notices.

  2. If the caller received the CP 259-E about failing to submit a Form 990-N, instruct him to follow the guidance in the first section of the notice, "Why Are You Getting This Notice?" If the caller received a 1st or 2nd notice from the 42X series, advise the caller to:

    • Complete Section I if the organization previously filed a return for the period.

      Note:

      If IDRS or OL-SEIN research confirms receipt of the return requested by the notice, advise the caller to disregard the notice.

    • Complete Section II if the organization is not required to file a return for the period.

      Caution:

      If the caller received a CP 420 or 425, make sure he is aware of the filing requirement changes effective January 2008. See IRM 21.3.8.12.24, "Annual Electronic Notice Filing Requirement, Form 990-N."

    • Complete Section III (and attach a completed return, including all required forms, schedules and statements, to the response) if the organization is required to file a return for the period.

    Note:

    If the caller asks where to send the response to the notice, instruct him/her to send it to the address on the notice. Failure to respond to the correct address could result in the generation of an additional notice.

  3. If the caller received a CP 421 (990-PF), but research indicates that the entity is a presumptive PF and there is no open "F" case on LINUS or EDS/TEDS:

    1. Instruct the caller to submit a Form 8734 to the Cincinnati Campus and a response to the notice to the Ogden Campus

    2. Update the organization's filing requirement to 990-PF-3.

  4. If the caller received a CP 422 or CP 427, research EDS/TEDS for a favorable "F" case. If none is found, instruct the caller to submit a completed Form 8734 to the Cincinnati Campus and a response to the notice to the Ogden Campus.

  5. If the caller received a CP 425 through 429 notice and states a response was previously sent and attached to the CP 420 through 424, verify disclosure, per IRM 21.3.8.4. Check for the following:

    • A history item on ENMOD showing "ASGNBD15" indicates OSPC has received a response. No further action is required from the customer at this time.

    • A TC 590 on TXMOD indicates the account is resolved. (See Document 6209 Section 11 for additional Closing Code information.)

    • A TC 150 on the appropriate TXMOD indicates OSPC has received and accepted a return for that module. No further action is required from the customer at this time.

    • No indication on ENMOD or TXMOD that a response was received. Advise caller to complete items shown in (2) (a) above and resubmit it to OSPC.

  6. If the caller indicates that he/she sent a return under separate cover from the CP 420 through 424, inform the caller that it takes 6–8 weeks to appear on our system.

    Note:

    Research TXMOD and/or OL-SEIN; there is no indication on ENMOD.

  7. Refer to IRM 3.13.12, Exempt Organization Account Numbers (Entity), for additional information.

  8. Organizations must file returns as required by law. If they want to request a change in current filing requirements, they must submit the pertinent information to EO Determinations. Organizations that intend to submit such a request must still respond to OSPC's notices in a timely manner.

21.3.8.10.2.8  (10-01-2008)
CP 213

  1. The CP 213 Notice is not a bill. Except for the CP 213R, it contains a "proposed" penalty amount due to a late filed and/or incomplete Form 5500 or Form 5500–EZ.

    1. The CP 213N is issued to plan sponsors who filed the Form 5500 or Form 5500-EZ late.

    2. The CP 213I is sent to plan sponsors who filed an incomplete Form 5500 or Form 5500-EZ return which may also have been filed late. The long version indicates what information is missing on the return by means of a series of check boxes.

  2. DOL's ERISA - Filing Acceptance System (EFAST) may correspond twice asking for missing information and/or addressing the late-filed return. If the customer does not respond to either of the letters, the return is processed as is, and the information is provided to the IRS.

    Note:

    To verify if DOL issued a letter, research IDRS CC EMFOL for a TC 155 (1st letter) or TC 156 (2nd letter).

  3. Once IRS receives the information from EFAST, a module is established on Master File with a return condition code of 'I' for an incomplete return and/or an 'N' for a late filed return. At that time, a tape is produced to generate the CP 213N or I Notices. Prior to mailing the notices, the EP Accounts unit in Ogden reviews the accounts to see if the notices should be mailed or voided.

  4. The CP 213 Notice gives the filer 30 days after the date of the notice to respond. The proposed penalty listed on the notice is assessed after 45 days unless Ogden Accounts Management Center (OAMC):

    • Receives written correspondence which establishes reasonable cause

    • Is provided the missing information from the filer, or

    • Is notified that a processing error was made on the part of the IRS or Employee Benefits Security Administration (EBSA)

  5. If the caller needs additional time to respond to the CP 213, he/she may fax that request to EP Accounts at 801-620-5670. The assistor may also request additional time for the caller to respond by inputting a history item on ENMOD. Input the history item to read "H, TPREPLY" . This gives the customer 14 days to respond before the assessment is processed.

  6. How to handle inquiries regarding the CP 213 notice:

    Step Action
    1 Verify which notice was received. (Instruct the caller to look at the lower right corner of the notice. If the caller cannot locate the notice number, ask the caller to begin reading the body of the notice.)

    • If CP 213I (and the "late filed return" box is not checked), instruct the caller to supply the missing information or explain why the missing information cannot be supplied.

    • If CP 213I (and the "late filed return" box is checked), instruct the caller to supply the missing information or explain why the missing information cannot be supplied. Continue with step 2.

    • If CP 213N, continue with step 2.
    2 Determine whether any of the following factors apply:

    • Was the return filed timely, including any extensions? If yes, instruct caller to respond to the notice with verification of timely filing (e.g., copy of extension and/or proof of timely mailing, registered letter receipt, certified mail). If no, continue.

    • Has the filer been accepted into DOL’s Delinquent Filer Voluntary Compliance Program (DFVCP)? If yes, instruct the caller to respond to the notice with their DFVCP number (a year represented by two to four digits, followed by a hyphen and a number up to five digits). If no, continue.

    • Is there any indication of a processing or Service error (e.g., mismatched plan name or number, EIN error)? If yes, instruct caller to respond to the notice with letter of explanation. If no, continue.

      Caution:

      : You must verify disclosure before confirming account information. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."

    • Does the caller have reasonable cause for filing the return late (e.g., death, incapacity of responsible party, natural disaster)? If yes, instruct the caller to respond to the notice with a detailed explanation and a request to waive the penalty.

      Note:

      Additional information can be found by searching "reasonable cause" at www.irs.gov.

    3 The customer can either write or fax the EP Accounts Unit in OSPC at the following:
    Sent via US Postal Service:
    Internal Revenue Service
    Attn: EP Accounts Unit, M/S 6270
    Ogden, UT 84201

    Sent via private delivery service:
    Internal Revenue Service
    1973 N Rulon White Blvd
    Attn: EP Accounts Unit, M/S 6270
    Ogden, UT 84404

    Fax Number: (801) 620-5670
    Attention: CP 213 Notice

  7. A CP 213R is generated when EP Accounts accepts reasonable cause and no penalty will be assessed. For these modules, EMFOLT shows a TC 971 with the applicable Action Code. See IRM 21.5.11.6.1,"Processing CP 213" , for additional details.

21.3.8.10.2.9  (10-01-2008)
CP 283/295

  1. The CP 283, Penalty Charged on Your Form 5500 Return, is issued to notify the 5500 filer of a balance due resulting from the assessment of a penalty. The filer already received the CP 213 (I or N), which proposed a penalty for an incomplete or a late filed return (or both).

  2. Based on the response (or lack of response) to the CP 213, a Transaction Code (TC) 971 with a specific Action Code (AC) posts to the EPMF. TC 971 and the applicable Action Code appears on TXMOD and BMFOL. The following is a list of the Action codes and the definitions that triggers a file to be sent to BMF:

    Action Code Definition
    AC 292 No reply to CP 213 notice
    AC 291 Reasonable Cause Statement Denied

    Note:

    A copy of this notice is available through the SNIP Web site at http://gatekeeper.web.irs.gov.

  3. If reasonable cause was denied (AC 291), instruct the caller to follow the Payment Instructions and to submit the check with the Payment and Response Stub. If the caller wishes to appeal the denial, he/she should follow the Penalty Appeals instructions included in the 854C letter previously received.

  4. If the caller wants to respond, instruct the caller either to fax or to mail the response to the address/fax number on the notice. She/he can expect a response within 30 days. Tell the caller that interest will continue to accrue until the penalty is abated or until the account is full paid.

  5. The CP 295, Request for Payment - Form 5500, is an annual reminder notice as a follow up for the accounts in balance due. Refer to the CP 283 instructions above for resolution.

21.3.8.10.2.10  (10-01-2008)
CP 403 & 406

  1. CP 403 and CP 406 notices are sent to plan sponsors who have not filed a Form 5500 series return for a particular plan year and our records indicate that the plan is still active. Both of these notices are computer generated.

  2. The CP 403 notice is generally sent out to the taxpayer 15 months after the original due date of the return to remind delinquent filers to file a return. This notice has a 30-day response time frame.

  3. The CP 406 notice is the second and final notice sent to the plan sponsor for a delinquent return. If we have not received a timely response from the taxpayer, the CP 406 notice is generally issued 15 weeks after the CP 403 notice. This notice also has a 30-day response time frame.

  4. If the customer indicates that he/she is not required to file and:

    1. States that the plan is a one participant plan that has less than $250,000 in assets, verify that he/she meets the conditions listed under the heading "Who may not have to file" in the Instructions to the Form 5500-EZ. Inform the customer to document the reason and submit the information along with a copy of the notice to the address on the notice.

    2. States that he/she is not required to file for any other reason, e.g., meets an exception listed in section 1 of the Instructions for Form 5500, or has a cafeteria plan (which is no longer required to file per Notice 2002-24): Inform the customer to document the reason and submit the information along with a copy of the notice to the address on the notice.

    3. If the caller states that he/she submitted a final return in a prior year, verify that the filer reported zero participants and zero assets on the "final" return. If the return shows zero assets and zero participants, advise the caller to send a copy of the return and notice to the address listed in the heading of the notice. If these conditions were not met, inform the caller that a return is still required since participant(s) and/or assets were reported on the return.

  5. If the customer indicates he/she filed a return, ask him/her to verify that the EIN, plan number, and tax period printed on the notice match the information previously submitted on his/her Form 5500.

    1. If the information matches, research the TC located on CC EMFOLT IDRS :

      If the TC is Then If
      150
      590
      591       		Apologize for the error  
      Inform the customer that his/her return requirement for that tax period has been satisfied.
      141 Research CC SUMRY for a pending 150 or 59X transaction Found:
      1. Apologize for the error.
      2. Inform the customer that unless he is contacted, his return requirement for the tax period has been satisfied.
      Not found:
      1. Inform the customer we have no record of the return being filed.
      2. Advise the customer to submit a return with a late filed explanation as soon as possible.

    2. If the information on the notice does not match the information on the return, advise the customer to complete Section I and to send the completed notice and a complete and signed form (including any forms and attachments), along with any additional information requested, to the address or fax number on the notice.

  6. Mail responses to the CP 403/406 to:

    Sent via US Postal Service Sent via private delivery service (e.g., UPS, Fed Ex, etc.)
    Internal Revenue Service
    Ogden, UT 84201-0018     		Internal Revenue Service
    1973 N Rulon White Blvd
    Attn: EP Entity M/S 6273
    Ogden, UT 84404

  7. A Form 4442 referral may also be written up and faxed to the EP Entity Unit in Ogden at (801)620–6900. See IRM 21.3.8.8.1, How to Prepare a Referral, for additional information.

21.3.8.10.2.11  (10-17-2006)
Notice 9774

  1. Notice 9774 is an annual notice that is generated from the Automated Non-Master File (ANMF) when the balance due is below the ACS tolerance.

  2. These notices are generated only on Form 5500 Series returns processed before January 1, 2006. These notices can generate from Cincinnati (primarily) or Philadelphia.

  3. If the caller is responding to the Notice 9774, determine if they have responded in the past.

    1. If the caller states that he or she previously responded, ask the caller what the outcome was to the previous communication.

      If Then
      The caller states that the request for abatement was denied Advise caller to remit the amount reflected in the notice to the address appearing in the heading of the Notice 9774.
      The caller states that the request for abatement was approved Advise the caller to respond to the Notice 9774 including a copy of the letter detailing the approval via fax or mail to:
      Sent via US Postal Service:
      Internal Revenue Service
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84201

      Sent via private delivery service:
      Internal Revenue Service
      1973 N Rulon White Blvd
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84404

      Fax Number: (801) 620-5670
      The caller sta