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Part 21. Customer Account Services

Chapter 5. Account Resolution

Section 11. Employee Plan Accounts (Cont. 2)

21.5.11  Employee Plan Accounts (Cont. 2)

21.5.11.18  (07-01-2011)
Transferring Excess Credit

  1. When research determines that the overpayment does not belong to the Form(s) 5330 or 5500 module, or the filer does not respond to our correspondence, the excess credit(s) must be transferred to either the Unidentified Remittance File (URF - 4620 Account) or Excess Collection File (XSF-6800 Account). This is accomplished by preparing Form 2424 (payment date 11 months or less) and/or Form 8758 (payment date is older than 11 months).

  2. Credit(s) that have been previously applied to MF from the 6400 Account require two credit transfers. Prepare Form 2424 in duplicate, and Form 8758 Form 2424 is used to transfer the credit back to the 6400 Account and Form 8758 is used to transfer the credit from the 6400 Account to either URF or XSF.

  3. A separate Form 2424, in duplicate, and/or a Form 8758 must be prepared for each credit that needs to be transferred. Credits remain in URF until the payment date reaches one year old. It will then automatically be dropped from URF to XSF. Unpaid credits will remain on IDRS in XSF for 7 years after the XSF entry date.

    IF THEN
    the credit is 11 months old or less

    • Prepare two Forms 2424, in duplicate

    • Attach supporting documentation to both sets of Form 2424

    • Route all forms to appropriate M/S
    the credit is over 11 months old

    • Prepare Form 2424 in duplicate to transfer the credit from MF to the 6400 Account.

    • Prepare Form 8758 to transfer credit from 6400 Account to 6800 Account.

    • Attach supporting documentation.

    • Route all forms to appropriate M/S

  4. For additional information refer to IRM 3.17.220 - Excess Collection File and IRM 3.17.10 Revenue Receipts.

21.5.11.19  (07-01-2011)
Form 5330 Missing Payment Research

  1. A payment tracer is the process used to locate a missing or misapplied payment made by a filer or organization. A payment tracer case is not resolved until the missing or misapplied payment is correctly applied to the organization’s account. Refer to IRM 21.5.7 Payment Tracers for specific guidelines.

21.5.11.19.1  (07-01-2011)
IDRS Research for Payments

  1. Search for payment on IDRS and CFOL. Refer to Document 6209, IRM 2.3 and 2.4 for information on displaying and using IDRS/CFOL information.

  2. Use CC NAMEI, NAMEB, to obtain TIN information.

  3. Use all appropriate IDRS/CFOL command codes to search for a payment, see examples below:

    • SUMRY, TXMOD, to check for possible misapplied payments

    • IMFOL, BMFOL, if no open TXMODs, or for the possibility the payment was made at another campus

    • INOLET, INOLEX, to check all related TINs, valid or invalid, provided by filer

    • URINQ, to research unidentified remittances

    • XSINQ, to research excess collections

    • SCFTR, Service Center Control File

    • UPTIN, to check open and closed unpostables for a specific TIN

  4. Phone or fax filer for information needed to resolve the case, at least two attempts. If unable to contact the filer, use the appropriate "C" letter.

21.5.11.20  (07-01-2011)
Form 5330 Claim For Refund

  1. TE/GE claims on Form 843, amended TE/GE returns requesting a refund of an amount previously paid or assessed, or any other document sufficiently detailed to be treated as either of the above will be handled by the appropriate TE/GE appointed Office. Campus personnel will not generate over assessment transactions on TE/GE returns unless directed or requested by local TE/GE offices except for math errors or service campus errors.

  2. TE/GE returns subject to this procedure are:

    • Forms 5500 and 5500 - C (EPMF).

    • Forms 5500 - EZ and 5500 - R (EPMF).

    • Forms 5330 (NMF).

    • Form 5330 (BMF)

  3. All Form 5330 Claims for Refund must be forwarded, via Form 3210, to OAMC - EP Accounts M/S 6270.

  4. EP Accounts Unit will screen TE/GE claims to ensure that a specific return was filed with payment of an amount at least equal to the amount claimed. Attach all research to the claim form, amended return, or correspondence. The original return will be obtained (if pre-EFAST or Form 5330), recharged to the Area Office, and also attached to the claim form, amended return, or correspondence. If the original return involved was processed as a NMF return (for example, Form 5330), secure a copy of the index card and NMF Transcript (if available) and attach it to the claim documents. Establish on AIMS and forward the entire package to the TE/GE program analyst with oversight of project, M/S 1110.

  5. All IRS offices, other agencies or filers who are sending items through a vendor (other than the U.S. Postal Service) the following address will be used:

    Ogden IRS Campus
    Attn.: Claim For Refund - Form 5330
    Mail Stop 6270
    1973 North Rulon White Blvd.
    Ogden, Utah 84404

  6. Filers or anyone sending the information through the U.S. Postal Service, use the following address:

    Note:

    The 84201 zip code must be used with this address.

    Internal Revenue Service
    Mail Stop 6270
    Attn: Claim for Refund - Form 5330
    Ogden, Utah 84201

  7. If an amended Form 5330 return is filed to claim a refund or credit, the claim "must" state in detail the reasons for claiming the refund, and provide the appropriate supporting evidence. See Regulations section 301.6402-2 for more details.

    Note:

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  8. Form 5330 claims listed below will be worked by OAMC.

    • IRC 4975 - Prohibited Transactions - Abstract 159

    • IRC 4971 - Minimum Funding Deficiencies - Abstract 163

    • IRC 4980 - Reversions - Abstract 204

  9. The following claims for the Form 5330 will be considered / disallowed by the EP classifier in the field.

    • IRC 4972 - Tax on Nondeductible Employer Contribution to Qualified Plans

    • IRC 4973 - Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts

    • IRC 4976 - Tax on Disqualified Benefits for Funded Welfare Plans

    • IRC 4978 - Tax on Certain ESOP Dispositions

    • IRC 4979 - Tax on Certain Prohibited Allocations for Qualified ESOP Securities

    • IRC 4977 - Tax on Excess Fringe Benefits

    • IRC 4980F - Tax on Failure to Provide Notice of Significant Reduction in Future Accruals

    • IRC 4971(f) - Tax on Failure to Pay Liquidity Shortfall

    • IRC 4971(g) (2) - Tax on failure to comply with a funding improvement or rehabilitation plan

    • IRC 4971(g) (3) - Tax on failure to meet requirements for plans in endangered or critical status.

    • IRC 4971(g)(4) - Tax on failure to adopt rehabilitation plan.

    • IRC 4965 - (Abstract 237) Prohibited Tax Shelter Transaction for Entity Managers

21.5.11.20.1  (07-01-2011)
Statute of Limitations for Claims

  1. According to IRC § 6511(a), a claim for credit or refund must be filed by the later of:

    • Three years from the date on which the original return was filed, or

    • Two years from the date on which the tax was paid

  2. In the case of a claim filed within the three year period, the amount to be credited or refunded is limited to the tax paid during the three years immediately preceding the filing of the claim, plus the period of any extension of time to file. IRC 6511(b)(2)(A).

  3. In the case of a claim filed within the two year period, the amount is limited to the portion of tax paid during the two years immediately preceding the filing of the claim. IRC 6511(b)(2)(B).

  4. The filing of a claim for refund keeps the statute open only with respect to the item(s) described in the claim. A supplemental claim filed after the expiration of the statute that requires the investigation of facts or legal positions that would not have been disclosed by the investigation of the original claim will generally be considered an untimely new claim.

  5. A consent to extend the statute of limitations on assessment (e.g., the Service and the filer sign a Form 872, Consent to Extend the Time to Assess Tax) extends the statute of limitations for claiming a credit or refund to six months after the expiration of the assessment period. IRC 6511(c). If the filer and the Service executed a restricted consent, the filer’s ability to claim a credit or refund during the extended period of limitation on assessments is limited to the same item(s) covered by the restricted consent.

  6. The statute of limitations for claiming a credit or refund may be extended by agreement only by the execution of a consent to extend the statute of limitations on assessment on or before the expiration of the assessment period.

  7. The general period of limitations on claims for credit or refund is suspended during the period that an individual is "financially disabled." IRC 6511(h). Financially disabled means being unable to manage financial affairs. The inability must be due to a medically determinable mental or physical impairment. The impairment must have one of the following effects:

    • The impairment must be expected to result in death.

    • The impairment must have already lasted for a continuous period of not less than 12 months.

    • The impairment must be expected to last for a continuous period of not less than 12 months.

    Proof of the medically-determined impairment must be submitted with the filer’s claim for credit or refund and the procedures for the submission are published in Rev. Proc. 99-21, 1999-1 C.B. 960 (or its successor). The period does not include the time in which the filer’s spouse or any other person is authorized to act on behalf of the filer in financial matters (e.g., a guardian).

21.5.11.20.2  (07-01-2011)
IRC 4975 Prohibited Transactions - Abstract 159

  1. A Prohibited Transaction is a transaction between a plan and a disqualified person that is prohibited under Internal Revenue Code section 4975. A "Disqualified Person" is usually someone who has control over the business such as an Employer.

  2. One of the most common Prohibited Transactions is where the Employer holds on to employees' contributions to a 401(k) plan. This is considered a violation due to the use of money for the Employer's benefit.

  3. The excise tax for a prohibited transaction arising from the use of money is calculated based on the "amount involved" which is the greater of the amount paid for the use or the fair market value of the use for the period for which the money or other property is used. The "amount involved" is not the actual money held on to by the disqualified person. In addition, transactions involving the use of money or other property will be treated as giving rise to a prohibited transaction occurring on the date of the actual transaction plus a new prohibited transaction on the first day of each succeeding tax year or portion of a succeeding tax year which is within the taxable period. Filers filing Form 5330 use the actual money held on to and apply the excise tax of 15% when filing the original Form 5330. The Form 5330 was filed incorrectly and the filer amends the Form 5330 to accurately show the use of the money apply the excise tax of 15%.

  4. Statute period for Section 4975 tax will begin the date the related Form 5500 was filed if the prohibited transaction was disclosed on the Form 5500.

21.5.11.20.2.1  (07-01-2011)
Working a Claim for IRC 4975 Prohibited Transactions - Abstract 159 Claims

  1. Prior to working the claim the following steps must be taken:

    • Secure the original return from Files, two attempts will be made to secure the original return.

    • If unable to secure the original return, the charge out document will be part of the package.

    • Verify that the filer has provided the appropriate supporting evidence.

    • Validate the supporting documentation.

    • Verify the filer's calculations.

      Note:

      Filer's calculations should be verified utilizing the "Claims Calculation" program approved by Employee Plans.

  2. If additional filer contact is needed See IRM 21.5.11.20.7.

  3. If no filer contact is needed See IRM 21.5.11.20.6.

  4. Request copies for supporting documentation such as, bank statements, copies of checks, supporting documentation for distributions, documentation of their calculations.

    Note:

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21.5.11.20.3  (07-01-2011)
IRC 4980 Reversion of Qualified Plan Assets to an Employer - Abstract 204

  1. When a pension plan is over funded at the time of termination, excess assets may be returned to the employer if the plan so provides. The excess assets are determined after the satisfaction of all liabilities to participants and their beneficiaries. The Employer is required to report the reversion on Form 5330 by the last day of the month following the month in which the reversion occurred. The excise tax is 50% of the reversion amount.

  2. The Employer may be eligible for a 20% excise tax rate instead of the 50% rate if one of the following occurs:

    • The employer establishes or maintains a qualified replacement plan following the plan termination and 25% of the reversion amount is transferred to this plan before the reversion. Also, at least 95% of the employer's employees are participating under the new plan.

    • The employer provides certain pro-rata benefit increases in connection with the plan termination.

    • If the Employer uses an excise tax rate other than 50%, the employer is required to explain why they qualify to use a rate other than 50% . This must be part of his supporting documentation. See IRM 21.5.11.20.5. for additional information on "Supporting Documentation" .

      Note:

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  3. Send letter to filer. See IRM 21.5.11.20.7.

21.5.11.20.3.1  (07-01-2011)
Working a Claim IRC 4980 Reversion of Qualified Plan Assets to an Employer - Abstract 204

  1. Prior to working the claim the following steps must be taken:

    • Secure the original return from Files, two attempts will be made to secure the original return.

    • If unable to secure the original return, the charge out document will be part of the package.

    • Verify that the filer has provided the appropriate supporting evidence. See IRM 21.5.11.20.5.

    • Validate the supporting documentation.

      Note:

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

    • Verify the filer's calculations.

  2. If additional filer contact is needed, See IRM 21.5.11.20.7.

  3. If no filer contact is needed, See IRM 21.5.11.20.6.

21.5.11.20.4  (07-01-2011)
IRC 4971 Minimum Funding Deficiencies - Abstract 163

  1. A Minimum Funding Deficiency exists whenever an Employer fails to contribute the required funding for the plan which is either a Defined Benefit Plan or a Defined Contribution Plan by the funding deadline.

  2. The funding deadline is the 15th day of the 9th month following the plan year end.

  3. In most cases, the liabilities resulting from either Reversions or Minimum Funding Deficiencies will generate large dollar adjustments.

21.5.11.20.4.1  (07-01-2011)
Working a Claim IRC 4971 Minimum Funding Deficiencies - Abstract 163

  1. Prior to working the claim the following steps must be taken:

    • Secure the original return from Files, 2 attempts will be made to secure the original return.

    • If unable to secure the original return, the charge out document will be part of the package.

    • Verify that the filer has provided the appropriate supporting evidence. See IRM 21.5.11.20.5.

    • Validate the supporting documentation.

      Note:

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

    • Verify the filer's calculations

  2. If additional filer contact is needed, See IRM 21.5.11.20.7.

  3. If no filer contact is needed, See IRM 21.5.11.20.6.

21.5.11.20.5  (07-01-2011)
Supporting Documentation

  1. If an amended return to claim a refund or credit is filed, the claim "MUST" state in detail the reason(s) for claiming the refund and provide the appropriate supporting evidence. See Regulations section 301.6402-2 for additional details.

    Note:

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

  2. The following are recommended guidelines for "the appropriate supporting evidence:"

    IRC 4975 Prohibited Transactions - Abstract 159 Claims Detailed breakdown of the original calculations initially computed and the revised computations.
    Working a Claim IRC 4971 Minimum Funding Deficiencies - Abstract 163 Canceled check(s) and bank statements showing payment of the funding deficiency.
    IRC 4980 Reversion of Qualified Plan Assets to an Employer - Abstract 204 List of names of participants enrolled in new plan
    Proof that a new plan was established, ie adoption agreement.
    Bank Statements or cancelled checks showing proof the 25% funding going into the new plan.

21.5.11.20.6  (07-01-2011)
Claims Allowed in Full, No Filer Contact

  1. After you have obtained the original return and verified that all of the appropriate documentation was provide and no additional contact with the filer is needed, proceed as follows:

    Note:

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

    • Input TC 29X or appropriate credit adjustment

    • Use Blocking Series 15 for BMF without the original return or Blocking Series 00 with the original return.

    • Prepare Manual Refund if account is in credit status, See IRM 21.5.11.22.

    • Close Control

21.5.11.20.7  (07-01-2011)
Processing a Claim When filer Contact is Needed

  1. If it is determined that it is necessary to contact the filer (or POA) to obtain additional information, proceed as follows:

    • Send letter 0324C utilizing the appropriate paragraphs.

    • Suspense case for 45 days, this allows 30 days for the filer to respond

  2. If filer does not reply, annotate on the history sheet, "NO REPLY" and work the claim as a "No Consideration." See IRM 21.5.11.20.8.

  3. When filer provides you with the additional information requested work claim as a Claims Allowed in Full, No filer Contact. See IRM 21.5.11.20.6.

21.5.11.20.8  (07-01-2011)
No Consideration and Disallowance of Claims

  1. Send appropriate disallowance letter 105C/106C, or no consideration letter 916C to advise the filer why we cannot consider the claim.

    1. Input a TC 290 for 00 in the appropriate blocking series.

    2. File the claim, or amended return and a copy of the no consideration letter with the original return if the original return was filed electronically, associate the copy of the no consideration letter with the adjustment DLN.

  2. All claim disallowance letters must contain the specific reason for the claim disallowance. Appeal rights and the right to file suit should also be included. An IRC section should be cited if known and appropriate.

  3. See IRM 20.1.1.4, Methods of Appealing Penalties, for Appeal Claim procedures and IRM 21.5.3 General Claims Procedures for additional information.

21.5.11.20.8.1  (07-01-2011)
How to Determine if Claim Should be Disallowed

  1. Review claim and determine:

    If . . . Then . . .
    Issue being considered is not allowable based on law or regulation Disallow the Claim, and send 105C, or 106C letter. Include appeal rights and the right to file suit.
    Claim not filed timely

    1. Disallow as instructed

    2. Send 105C or 106C letter include appeal rights and the right to file suit.

    Filer requests an immediate disallowance of a claim

    1. Disallow claim

    2. Send 105C or 106C letter include appeal rights and the right to file suit.

    3. Advise the filer you disallowed claim based upon their request.

  2. A request for an abatement is a request for reduction of tax, penalty, and interest that has not been paid. This includes penalty adjustment requests. If this type of abatement request is not considered, send the letter via regular mail.

    Note:

    Request for abatement should not be denied consideration solely for non-payment of tax. Process under normal adjustment procedures unless it meets Examination criteria.

  3. These procedures are for general claims only. Form requests for abatement of interest, follow the procedures in IRM 20.2.7 (Abatement and Suspension of Interest. IRC Sections 6404 and 7508).

  4. Only disallow claims if all research is done and all contacts have been made for any missing information.

21.5.11.20.9  (07-01-2011)
Claims worked by EP Classification

  1. Upon receipt of the Form 5330 Claim for Refund, EP Accounts must prepare a complete claim package or case file and prepare Form 5597 for AIMS input and establishment prior to routing the claim to the EP Classification Coordinator.

  2. The following actions will be taken when preparing the claim package:

    • Secure the original return from Files, two attempts will be made to secure the original return

    • If unable to secure the original return, the charge out document will be part of the package.

    • Prepare the Form 5597.

    • Close your control as "EP AGENT"

    • Sent 086 C informing the filer that the request was forwarded to:
      EP Classification Coordinator,
      9350 Flair Dr., 2nd Floor
      El Monte, CA 91731–2885
      626-312-2933

    • Establish on AIMS

    • Attach case history sheet, this is required to be included.

    • Forward the entire package to the TE/GE program analyst with oversight of project, M/S 1110 via Form 3210

      Note:

      If "NO" supporting documentation or explanation was provided follow the amended return procedures.

  3. After the initial claim package preparation is sent to the field, no further action is taken by EP Accounts.

21.5.11.21  (07-01-2011)
Bankruptcy Cases - Insolvency’s Responsibilities and Authority

  1. Responsibilities - Field Insolvency and the Centralized Insolvency Operation (CIO) implement bankruptcy policy guidelines, control and monitor bankruptcy cases for the IRS, and take appropriate case actions on all of the bankruptcy cases assigned to Insolvency.

  2. Authority - Insolvency personnel have delegated authority to:

    • Prepare and file proofs of claim.

    • Refer bankruptcy case actions to the Department of Justice or the US Attorney’s Office, either directly or through local Counsel.

    • Resolve bankruptcy issues administratively.

  3. Contacts- Insolvency personnel deal directly with Associate Area Counsel (SB/SE), Department of Justice, Assistant US Attorneys, bankruptcy court employees, trustees, debtors and their attorneys, and IRS employees in other functions throughout the Service.

  4. Advice and Guidance - Insolvency personnel are trained in specific areas of bankruptcy law that deal with tax administration and debtor protection. When confronted with bankruptcy issues beyond the scope of their knowledge and expertise, they are to seek guidance from the local Counsel office.

  5. Directions from Insolvency - Insolvency employees provide directions on bankruptcies to other IRS functions. When Service personnel contact Insolvency regarding a bankruptcy-related issue, they should comply with the advice and guidance given by Insolvency. If additional assistance is required, Insolvency employees will contact Counsel on behalf of other IRS employees. (See IRM 5.9.1.3, The Role of Insolvency.)

  6. For additional information or clarification on significant processing Bankruptcy procedures refer to IRM 5.9.4.

21.5.11.22  (07-01-2011)
Manual Refunds

  1. A Manual Refund is a refund that is not generated by normal computer processing. The request for a refund by use of a Form 3753, Manual Refund Posting Voucher and a Form 5792, Request for IDRS Generated refund, are commonly referred to as Manual Refunds. ALL requests for manual refunds must be controlled and monitored by the initiator (or other management designated employee) to prevent duplicate, erroneous refunds.

  2. Because of the potential for erroneous refunds when manual refunds are issued, a manual refund should be a last resort.

  3. Employees from all functions can initiate requests for manual refunds. The Accounting Function of the Submission Processing Campus schedules and certifies refunds.

  4. This IRM provides information on manual refunds for EP, and actions needed to initiate a refund. See IRM 21.4.4 for more information on manual refunds.

    Note:

    Form 5330s do qualify for the GATT interest rate.

21.5.11.22.1  (07-01-2011)
What Research is Needed

  1. Before sending a request for a manual refund to the Accounting Function, thorough research must be completed. If the refund is being prepared for the Bureau of Public Debt, no research is required.

  2. Failure to perform complete research, or if supporting documentation is not provided when the manual refund is submitted to the Accounting Function, the manual refund request will be rejected back to the originator.

21.5.11.22.1.1  (07-01-2011)
Outstanding Balances/Duplicate Refunds

  1. Tax offset capability is lost when a manual refund is issued. Ensure the filer has no outstanding tax liabilities that must be satisfied. Initiators must review the account using universal IDRS research. Ensure that there are no prior, duplicate, manual (TC 840) or generated refunds (TC 846) issued at any campus for the credit you are refunding. Research all related accounts using appropriate command codes the same day a manual refund is prepared to verify that a duplicate refund will not be issued.

  2. You must verify that the claimed credit (payments) are available for refund. Research for any open control bases and coordinate as necessary. The first two digits of the employee IDRS number (Office Identifiers) will identify the employee’s location.

    Office Identifiers Campus
    01 Brookhaven
    02 Cincinnati
    03 Memphis
    04 Ogden
    05 Philadelphia
    06 Austin
    07 Atlanta
    08 Andover
    09 Kansas City
    10 Fresno
    11-17 W&I Area Offices 1-7
    21-36 SB/SE Area Offices 1-16

  3. All records of accounts "MUST" be researched including:

    • IMF

    • BMF

    • NMF

    • IRAF

21.5.11.22.1.2  (07-01-2011)
Refund Statute Expiration Date

  1. Before initiating a manual refund, verify that the Refund Statute Expiration Date (RSED) has not expired.

  2. Questionable RSED dates will not be processed unless cleared by the Statute function. The clearance must be attached to the refund document forwarded to Accounting.

21.5.11.22.1.3  (07-01-2011)
Non Master File Research

  1. Research Non Master File MFT 74 & 76 account (NMF) to determine if there is a NMF account. When research shows a manual refund is needed you must contact the Non Master File Function to request a transcript of all open NMF accounts.

    Note:

    Agreement was made with NMF to utilize print screens for MFT 74 & 76.

  2. Consider any outstanding balances or prior TC840s when determining the amount of the manual refund which can be initiated. The refund amount may be reduced or not approved if there are NMF debts.

  3. If research indicates the TP is eligible for all or a portion of the refund, attach the NMF transcript to the Form 3753, with explanation of why it qualifies for a manual refund (Sec III, Form 3753).

21.5.11.22.2  (07-01-2011)
IDRS History Item

  1. Establish an IDRS History Item, 5792 to SC Acct., via CC ACTON, to alert employees that a manual refund is in process.

21.5.11.22.3  (07-01-2011)
Follow-Up

  1. Follow-up to ensure the manual refund was issued and the proper posting of credits to Master File. Verifying that the credit posted will ensure the filer is not billed erroneously in addition to preventing issuance of a duplicate refund.

  2. Monitor accounts weekly (Monday-Wednesday) until the manual refund (TC840) posts to Master File and the account is in "0" balance. It may take 4-6 weeks for the TC840 to post when issued via Form 3573.

  3. If the manual refund has not posted to ANMF for the Form 5500 account within 20 days contact the lead or manager of the Manual Refund Unit to resolve why the request has not been completed.

    Note:

    DO NOT prepare duplicate request without complete research and managerial approval.

  4. Continue to work the case after the TC 840 posts, or, if the only action requested was the manual refund, close the IDRS control base.

21.5.11.22.4  (07-01-2011)
Form 5792 - IDRS Master File Manual Refund

  1. Form 5792 is used to request an IDRS Master File manual refund whenever possible.

    Note:

    Refunds of less than one dollar can be processed via Form 5792, using the Form 3753 is not necessary.

  2. After completing Form 5792, the Team Lead will review and initial the form verifying that the manual refund is appropriate, that the research is complete, and the form is completed accurately. The Approving Official’s signature certifies to the Accounting Function that the form was reviewed and is correct.

  3. Complete the Form 5792 as follows:

    1. Section I, Block 1, enter the filer Identification Number (TIN) and File Source of the account from which the refund will be issued.

    2. Block 2, enter the Master File Tax Code (MFT).

    3. Block 3, enter the tax period as YYYYMM, Exception: period ending for MFT 52 is always 000000.

    4. Block 4, enter the plan number if applicable.

    5. Block 5, enter the name control.

    6. Block 6, enter the TC840 amount: overpayment, plus allowable interest.

    7. Block 7, enter the TC 770 amount: credit interest due the taxpayer.

    8. Block 8, enter the overpayment amount: The amount being refunded, less allowable interest.

    9. Block 9, Line Number - Refer to 3.17.41 for appropriate number.

    10. Block 10, Interest indicator must be entered. If interest is paid, an interest "from" date is required. Use an " N" for normal interest when interest is payable. Use an "O" for no interest. Use an "R" for restricted interest.

      Note:

      If no interest is paid on a reissued refund, use this indicator. See IRM 20.2, Interest for interest computation.

    11. Block 11, enter the Universal Location Code, see 6209, Section 8 for listing of ULCs.

    12. Block 12, to be completed by the person who inputs the REFUND command code to IDRS. (Employee’s IDRS number).

    13. Block 13, completed by the person requesting the manual refund. (Employee IDRS number or badge number if not an IDRS user).

    14. Block 14 - 19, enter the name and address of the payee. Print using capital, block letters. Use the ENMOD or INOLES information unless there is a name change, different address, or the refund is being issued to an injured spouse or third party.

    15. Block 20, annotate reason for the refund in the remarks field. Be specific.

    16. Block 21, check the box indicating the initiator's BOD.

    17. Block 22, enter the document locator number (DLN) of the return or the credit.

      Note:

      If the only DLN available is that of an electronically filed return, leave this field blank.

    18. Block 23, check box if it is a bankruptcy case.

    19. Block 24, check if TC 130.

    20. Section II, Block 1, enter reason for manual refund.

    21. Block 2, check if there is a TC420/424 on the module.

    22. Block 3, indicate all research is complete.

    23. Block 4, check if transcript of debit accounts is attached.

    24. Block 5, check the appropriate block.

    25. Block 6, check and attach documentation.

    26. Block 7, check and verify amount.

    27. Block 8 - 13, complete as applicable.

    28. Section III, the Preparer must complete all interest for the TC 770 amount.

    29. Section IV, check all appropriate blocks on form.

    30. Block 1, enter the IDRS employee number of the employee inputting the CC RFUND.

    31. Block 2 - 3, enter the employee IDRS number or the Badge ID number and phone number of the initiator of the request.

    32. Block 4, 4a - 5, the Approving Official must sign and date. The Approving Official must be on the authorized list maintained by the Manual Refund Unit in the Accounting Function.

21.5.11.22.5  (07-01-2011)
Form 3753 - Manual Refund Posting Voucher

  1. Form 3753, Manual Refund Posting Vouchers are used to refund NMF accounts that are not on IDRS.

  2. After completing Form 3753, the Team Lead will review and initial the form verifying that the manual refund is appropriate, that the research is complete, and the form is completed accurately. The Approving Official signature certifies to the Accounting Function that the form was reviewed and is correct.

  3. Complete the Form 3753 as follows:

    1. DLN of Form 3753 - For Refund function use only

    2. From and Return To - Originating Section and Branch symbols and mail stop, e.g. AM:TPR:EP Unit M/S 6270

    3. Section I, Block 1 - TIN (EIN/SSN)

    4. Block 2 - Period Ending, and the 3 digit plan number, ie YYYYMM / PPP

      Note:

      Plan Number (PPP) is a MUST on all EP accounts requests

    5. Block 3 - MFT, always MFT 74 for Form 5500 series

    6. Block 4 - Schedule Number - For Refund Function Use Only

    7. Block 5 - Schedule/Transaction date - For Refund Function Use Only

    8. Block 6 - Name and address of filer

    9. Block 7 - Form Number

    10. Block 9 - Transaction Code, block (b) Amount of Check and block (d) Interest if applicable

    11. Block 10 - Complete only if payee is other than the filer, or if the refund is being issued to a different address

    12. Block 11 - Enter IDRS number of originator

    13. Block 12 - Amount of overpayment

    14. Block 13 - Originator’s complete telephone number

    15. Block 14 - Line Number - Refer to IRM 3.17.41 for list of numbers. The number must reflect what has caused the refund.

    16. Section II, Block 1 - Mark appropriate check box

    17. Block 2 - Authority - Appropriate IRM reference, or other authority

    18. Block 3 - Check appropriate check box or enter explanation

    19. Block 4 - Check appropriate check box

    20. Section III, Check appropriate box(es)

    21. Section IV, Interest computation. Enter dates, as appropriate.

    22. Section V, Any additional information necessary to explain actions

      Remarks for . . . will be . . .
      Manual Refund from Unpostable Credit Listing with TC 840
      abatement of penalty
      Manual Refund with F1331-B with TC 840
      abatement of penalty

    23. Annotate the appropriate DO code on the top of the F3753. The DO code will be written in the center of the page, above the solid line of "Manual Refund Posting Voucher" box.

    24. District Code - (e.g. DO - 31)
      filers address is Michigan, District Code is 38 = DO 38
      filers address is Indiana, District Code is 35 = DO 35
      All others' District Code is 31 = DO 31

    25. Sort in DO order

    26. Indicate DO in remarks field of the F3210

    27. Section VI, Approval. Must be the signature of an authorized official who has a sample signature on file in the Refund function. Must include title and date refund approved

    28. Update IDRS, and DI/AMS with history item, 3753PREP

    29. Input history on NMF for all accounts on NMF database - input remarks "F3753 sent and the date it was sent" .

  4. Supporting documentation must be attached to the F3753 as follows for Form 5500 (MFT 74) NMF manual refunds:

    Type of Manual Refund Required Documentation
    Manual Refund from Unpostable Credit List Attach:

    • Print of unpostable credit list with account circled

    • Print of BMFOLI or SUMRY

    • Print of compa or tax interest, which ever is applicable
    Manual Refund with F1331-B Attach:

    • Print of BMFOLI or SUMRY

    • Print of compa or tax interest, which ever is applicable

    • Print of the ANMF transcript or screen print that shows the credit which needs to be refunded

21.5.11.23  (07-01-2011)
Research

  1. Tax Examiners should be familiar with the research tools available, including how and when to use the different methods and systems. Due to the complexity of EPMF, thorough research of EPMF and BMF "MUST" be performed before taking any action.

  2. It is the responsibility of the tax examiner to know what research tool(s) should be used in each situation to obtain the required information.

    1. Research the filer Information File (TIF) using Command Code ENMOD, TXMOD, and SUMRY for pending transactions and case control information that is on IDRS.

    2. Research the National Account Profile (NAP) using Command Code INOLE. This command code displays abbreviated entity data that was extracted from the master file.

    3. Research the EPMF with Command Code EMFOL.

    4. Research the EPRTF with Command Code ERTVU.

    5. Research the BMF with Command Code BMFOL.

    6. Research the EFAST2 website for returns processed by the vendor.

    7. Research and input to the DI/AMS system.

    8. Research NMF database located at Philadelphia and CSPC.

  3. Input instructions and the use of ENMOD, INOLE, EMFOL, TXMOD, SUMRY, NAMEB, UPTIN, and ERTVU are explained in IRM 2.3, IDRS Terminal Responses.

21.5.11.23.1  (07-01-2011)
IDRS Research Tools/Command Codes

  1. IDRS Research Tools/Command Codes (CCs) are available for Business Master File (BMF) and Employee Plans Master File (EPMF) research. The following sections will provide instructions on how these CC’s may be used for EPMF account resolution. For additional information refer to IRM 2.3 IDRS Terminal Responses and IRM 2.4 IDRS Terminal Input.

21.5.11.23.2  (07-01-2011)
Command Code BMFOL

  1. The use of CC BMFOL provides on-line research of nationwide entity and tax data information posted to the BMF. BMFOL allows expanded research capability. BMFOL displays an index (summary) of tax modules showing the tax year available. The screen contains nationwide information including entity, posted returns, generated tax data, status history, adjustment, and audit history data for specific TIN. The BMF contains information provided via weekly computer tapes submitted from each campus . Several validity checks are performed prior to posting the information to the BMF. The BMF is updated weekly on Thursday morning.

    1. Definer "E"

    2. Definer "I"

    3. Definer "T"

    4. Definer "R"

21.5.11.23.3  (07-01-2011)
Command Code EMFOL

  1. Use CC EMFOL to research posted EP master file information. This file is updated weekly as the master file itself is updated. The sponsor EIN must be input with a definer to use this command code. The type of information required will determine the definer used for the request.

    1. Definer "D" with a plan number to view the Plan Administrator Screen. This screen should be used to research the administrator EIN, name, address, and telephone number associated with a particular plan.

    2. Definer "E" - to view the Filer Entity Screen. This screen displays the sponsor's name and address, name control, CAF indicator and all transactions associated with the sponsor's entity module. This screen also displays the prior primary name for name change transactions, and XREF EIN for account consolidations.

    3. Definer "I" - to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 has posted for a particular plan number and plan period and whether there is a record on CC ERTVU for the return.

    4. Definer "T" - With a plan number and plan period ending to view the Tax Module Screen. This screen displays the controlling DLN and all transactions associated with a particular tax module.

21.5.11.23.4  (07-01-2011)
Command Code ERTVU

  1. Use CC ERTVU to research the Return Transaction File. It is updated weekly. Most of the information, including the Edit Sheet, as well as some generated data, is displayed with this command code.

  2. When researching an older plan period return (plan years through 199911), EMFOL must always be researched first to determine the current information about the return posting. It may be necessary to request the original document in some of these cases if the most current return is not available in ERTVU.

  3. To view data prior to the past 2 years, it is suggested that the EP Return Information Classification System (RICS) be used.

  4. For returns processed by EFAST, a return status code must be used.

    • "C" - used for a current return record. This will be the latest completed processing return record posted to that tax period. If there is an amended return posted, it will be the current return record.

    • "H" - use for the historical return record. If an amended return has posted, you can use the historical record to view the original posted return.

    • "I" - use for viewing the interim return record. This is a return that is in correspondence status at EFAST. It has not completed processing and is not posted to the master file.

    • "U" - use for viewing an Unpostable return record.

  5. Command Code ERTVU is input with an EIN, plan number, plan period, and definer code. Use a blank definer for Forms 5500, Form 5500-SF and 5500-EZ (5500C, 5500R Pre-EFAST only).

  6. The first page of each return screen contains the information from the Edit Sheet, a line number index, and a list of what schedules are present for that return.

  7. The following is a list of definers that may be used:

    • N - to view the index

    • A - to view Scheduled A (for 1993 and later returns)

    • B - to view Schedule MB/SB

    • C - to view Schedule C

    • D - to view Schedule D

    • E - to view Schedule E

    • F - to view Schedule F

    • G - to view Schedule G

    • H - to view Schedule H

    • I - to view Schedule I

    • P - to view Schedule P

      Note:

      Schedule P was eliminated for the 2006 and later plan years.

    • R - to view Schedule R

    • SSA - to view Schedule SSA

    • T - to view Schedule T

    • X - to view Form 5330 (EPMF data only)

    • Z - to resurrect deleted EFAST returns

  8. If it is determined an EFAST return was deleted erroneously, based on incomplete or missing information, it can be resurrected by using CC ERTVU definer "Z" . Input CC ERTVUZNN-NNNNNNNDPPPYYYMM, the next screen will display the following message, Data Accepted, Record will be updated in the next processing cycle. Once the data is resurrected make the necessary changes to correct the account and post the return.

  9. CC ERTVU is strictly for EPMF accounts; therefore, File Source "P" is not required. The table below is a list of definer codes and other criteria which should be used for ERTVU requests.

    Definer Used Plan Number Required PYE Required Screen Information
    Blank Yes Yes Return
    A Yes Yes Schedule A, Insurance Information
    B Yes Yes Schedule MB/SB, Actuarial Information
    C Yes Yes Schedule C, Service Provider and Trustee Information
    E Yes Yes Schedule E, ESOP Annual Information
    F Yes Yes Schedule F, Fringe Benefit Plan Annual Information

21.5.11.23.5  (07-01-2011)
Command Code INOLE

  1. The CC INOLE will access the NAP with a definer code and TIN. See IRM 2.3.47, IDRS Terminal Response for additional information.

  2. The definer code determines whether the input TIN is edited or not edited and whether a file source is needed.

  3. Definer Code "T" with CC INOLE:

    • Use when you want to know if the TIN is on more than one master file and the filer name and address.

    • This definer will also list the plan numbers for EPMF accounts.

  4. Definer Code "S" is used for specific accounts.

21.5.11.23.6  (07-01-2011)
Command Code TXMOD/SUMRY

  1. Use CC TXMOD to request a display of the tax module information for a specific tax period on the TIF. The display consists of entity data, posted returns, posted transactions, pending transactions, and reject data and is available on IDRS TIF. Transaction DLNs are shown if CC definer D or L is input. A command code definer is required for CC TXMOD.

  2. Definer "A" will display most tax module information present on the TIF. See IRM 2.3.11 IDRS Terminal Responses, for detailed explanation for input.

  3. CC SUMRY is used in tax account research. It should normally be used as a first contact with IDRS because it provides an overall display of the filer’s account by giving a summary of all tax modules on IDRS for a specific EIN.

21.5.11.23.7  (07-01-2011)
Command Code ENMOD

  1. Use CC ENMOD to research the sponsor entity to find the name, address, and thorough entity information from input of the TIN. See IRM 2.3.15, IDRS Terminal Responses for additional Information.

  2. ENMOD also shows any pending changes to the sponsor entity, and any pending plan information, unpostable or reject conditions, account merges, delays and correspondence history.

21.5.11.23.8  (07-01-2011)
Command Code NAMES and NAMEI/NAMEE and NAMEB

  1. Name Search Facility (NSF) will allow IDRS users to query a national file of name and address data at Martinsburg Computer Center (MCC) using a filer name and address to locate a Social Security Number (SSN) or Employer Identification Number (EIN). The NSF contains the full filer name as it was filed on a return. It will maintain multiple addresses for each filer name. The NSF is kept current with real-time updates, and daily and weekly batch updates. CCs NAMEB/NAMEI are the primary method of accessing the NSF. See IRM 2.3.60 for additional information.

    • CC NAMES and CC NAMEI will search for SSNs

    • CC NAMES and CC NAMEI will search for both primary and secondary filer names.

    • CC NAMEE and CC NAMEB will search for EINS.

    • CC NAMEE and CC NAMEB will search for both primary and "doing-business-as (DBA)" names.

  2. A format and description of NAMEB/NAMEI is shown in the table below.

    Format Description
    NAMES/NAMEI Researches the NSF at MCC for a filer’s SSN
    NAMEE/NAMEB Researches the NSF at MCC for a business EIN

  3. use CC NAMEB with a CC Definer

    • B - Only BMF records are displayed

    • E - Only EPMF records are displayed

    • N - Only NMF records are displayed

    • X - A hardcopy listing is desired

21.5.11.24  (07-01-2011)
Plan Number

  1. A plan number is a three digit number assigned by the plan sponsor to differentiate between plans which are, or may be, established or maintained by the same plan sponsor, as shown in the table below:

    If the Plan is a: Then the plan number starts with:
    Pension Plan 001–500
    Welfare Plan 501–999
    Fringe Benefit Plan 501–999
    Form 5500 - EZ 001–500
    Multiple-employer Plan (Other) plan 333–339 (Pre EFAST only)
    Direct Filing Entity (DFE) - other than GIAs 001–500
    Group Insurance Arrangements (GIAs) 501–999

  2. Once assigned, the same number MUST be used consistently to identify the same plan.

  3. If a plan is terminated, its number cannot be used for any new plan. Instead, the next available higher number should be used for the new plan.

  4. If a sponsor has more than 500 of either type of plan, a second EIN is assigned. This EIN will state "Second EIN for plans" in the sponsor entity line on IDRS.

  5. The plan number along with the plan name identifies a plan from other plans for a given sponsor.

  6. The plan name, plan number, the type of return filed, and the plan month ending make up the plan entity. As long as the plan is in effect the name and numbers will stay the same.

21.5.11.25  (07-01-2011)
Correspondence

  1. This section of the IRM should be used as a reference guide for the letters and notices that are generated by the EP Accounts unit when working the Form 5500 and Form 5330 returns.

  2. The following is a list of available letters with their suggested uses. The list is not all inclusive, nor is it indicating that only the letters and notices mentioned can be used. It is up to the employee to determine the one best suited to the particular situation and to choose the appropriate paragraphs.

  3. Form 5500 - Annual Return/Report of Employee Benefit Plan;

    1. CP 213(I) - EP Proposed Penalty Notice for incomplete and/or late returns

    2. CP 213(N) - EP Proposed Penalty Notice for incomplete and/or late returns

    3. CP 213R - Reasonable Cause Established - Form 5500 penalty not assessed

    4. CP 283 - 1st Notice BMF - Assessment on BMF

    5. CP 295 - Annual BMF Balance Due notice

    6. Form 6335 - 1st Notice ANMF - Assessment was established on ANMF

    7. Form 4840 - 4th Notice ANMF - Notice received 6 cycles after the 1st notice

    8. 0064C - Penalty and Interest Explained - Use to inform the filer of his balance due.

    9. 0168C - Penalty Removed or Reduced - Reasonable Cause Established

    10. 1382C - Penalty Removal Request Incomplete - Use when asking for additional information

    11. 2645C - Interim Letter - Use when the filer responded to the CP213 with reasonable cause after the time frame that was allowed and the ANMF assessment was requested but has not posted.

    12. 3064C - IDRS Special Letter (CNote) - Use as a replacement for the CP213(s) - Management approval is required.

  4. Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans

    1. CP 220 - Audit/DP Tax Adjustment Notice

    2. CP210 - Audit/DP Tax Adjustment Notice, (Overpaid, Even, or Balance Due)

    3. 0064C - Penalty and Interest Explained - Use to inform the filer of the balance due.

    4. 0086C - Referring filer Inquiry/Forms to Another Office

    5. 0167C - Misapplied Payment

    6. 0168C - Penalty Removed or Reduced - Reasonable Cause Established

    7. 1382C - Penalty Removal Request Incomplete - Use when asking for additional information

    8. 2645C - Interim Letter

    9. 3024C - Math Error Explained (BMF)

    10. 324C - Additional information is needed from filer to process his claim request

  5. If the tax examiner is suspending or needing additional information the tax examiner should use their name and direct telephone number. All other correspondence dealing with Form 5500 series or Form 5330 the number used MUST be 1-877-829-5500.

  6. All TE/GE "C" letters have the toll free number hard coded in the selective paragraphs. If you are issuing a letter for a TE/GE return and the letter does not have the toll-free number hard coded in the paragraph, use EXTREME caution that you type the correct number, 1-877-829-5500. If you need to type the entire paragraph, it should read: "If you have any questions, please call us toll free at 1-877-829-5500" There is an excellent CES user job aid for Correspondex Letters on SERP at http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/crx_letters.toc.htm

21.5.11.26  (07-01-2011)
Service Level Agreements

  1. National Service Level Agreements (SLAs) have been established between Operating Divisions. This section contains specifics regarding SLAs that pertain to activities performed by use of this IRM.

21.5.11.26.1  (07-01-2011)
National Taxpayer Advocate Service Level Agreement

  1. The National Taxpayer Advocate Service (TAS) has reached agreements with the Commissioners of Wage & Investment (W&I) , Small Business & Self-Employed (SBSE), Tax Exempt & Government (TEGE), Criminal Investigation (CI), Appeals and LBI Divisions, which outline the procedures and responsibilities of TAS casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

  2. The SLAs are located at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" .Local agreement and procedures are found in IRM 13, Taxpayer Advocate Service.

21.5.11.26.2  (07-01-2011)
Operations Assistance Requests (OARs)

  1. The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS utilizes Form 12412, Taxpayer Advocate Service Assistance Request to initiate the OAR process.

  2. In preparation for a case being referred to an SB/SE or TEGE Division function, the TAS employee is responsible for:

    1. Preparing Form 12412, Operations Assistance Request.

    2. Securing all necessary supporting documentation.

    3. Identifying cases which require expedite processing. No case will automatically receive expedite processing. Requests for expedite processing will be made on a case-by-case basis.

    4. Forwarding Form 12412 and documentation to the SB/SE or TEGE Business Unit Liaison.

  3. SB/SE or TEGE Division is responsible for:

    1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

    2. Acknowledging receipt of the case within one (1) workday for cases requiring expedite processing or within three (3) workdays for all other cases.

    3. Providing TAS with the name and telephone number of the group manager or employee assigned to the case. The manager/employee assigned the case will discuss their findings and recommendations on the final disposition of the case with the TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer before closing or rejecting the OAR. However, this does not prohibit the manager/employee from also communicating the decision to the taxpayer.

    4. Determining a reasonable time frame for case resolution. If the TAS contact and the manager/employee assigned the case cannot agree upon the resolution to the taxpayer’s problem, the TAS employee will elevate this disagreement to his or her manager who will discuss it with the appropriate Operating Division manager. The manager/employee assigned the case will elevate any disagreement to his or her manager.

    5. Upon closing the OAR, the employee assigned the OAR will complete Section VI of the Form 12412 and return it to the TAS employee assigned to the case. The Form 12412 must be returned within 3 days from the date all actions were completed and transactions input.

  4. For further information, refer to the SLA online at http://tas.web.irs.gov under the heading Policy/Procedures/Guidance .

21.5.11.26.3  (07-01-2011)
Tax Exempt Government Entities (TE/GE) and Small Business/Self Employed (SB/SE) Service Level Agreement

  1. The purpose of the SLA is to identify a set of processing and customer service targets which SB/SE Operating Division and TE/GE Operating Division agree are an acceptable level of service for the term of the agreement.

  2. Underlying the SLA are three key service needs:

    • Timely processing of submissions

    • Accurate processing of submissions

    • Striving for continuous improvement in processing of the submissions

21.5.11.27  (07-01-2011)
EPMF Abbreviations and Acronyms

  1. This section lists and defines some of the acronyms and terms used in processing the TE/GE returns:

    Abbreviation /Acronyms Explanation Abbreviation /Acronyms Explanation
    AC Action Code ICP Integrated Case Processing
    AD Administrator IDRS Integrated Data Retrieval System
    ADJ Adjustment IRC Internal Revenue Code
    ADP Automated Data Processing IRM Internal Revenue Manual
    AMS Account Management Services ISRP Integrated Submission and Remittance Processing
    AMT Amount ITIN Individual Taxpayer Identification Number
    ANF Account Number File KIF Key Index File
    AO Area Office MCC Martinsburg Computing Center
    BMF Business Master File MFT Master File Tax Code
    BO Business Operational Data NC Name Control
    CAF Centralized Authorization File NMF Non Master File
    CCC Computer Condition Code NR No Reply
    CP Computer Paragraph PBGC Pension Benefit Guaranty Corporation
    CY Calendar Year PCF Plan Characteristic File
    DLN Document Locator Number PCCF Plan Case Control File
    DOC Document PDM Plan Data Module
    DOL Department of Labor PIA Principal Industry Activity Code
    DST Display Station Terminal POA Power of Attorney
    EACS EP/EO Application Control System POIF Plan/Organization Index File
    EACF EIN Assignment Control File PRP Problem Resolution Program

    Note:

    Now referred to as TAS
    EBSA Employee Benefits Security Administration PY Prior Year
    EC Error Code PYE Plan Year Ending
    EDS EP/EO Determination System PYM Prior Year Month
    EFAST ERISA - Filing Acceptance System RCC Return Condition Code
    EIF Entity Index File RCD Received Date
    EIN Employer Identification Number RDD Return Due Date
    EKIF EIN Key Index File RPC Return Processing Code
    ELF Electronic Filing SC Service Campus
    EM Employer/Sponsor SCCF Service Center Control File
    EPMF Employee Plans Master File SCRS Service Center Replacement System
    ERAS EIN Research and Assignment System SD Source Document
    ERC Error Reason Code SFR Substitute for Return
    ERISA Employee Retirement Income Security Act TAS Taxpayer Advocate Service
    FLC File Location Code TC Transaction Code
    FOF Fact of Filing TE/GE Tax Exempt and Government Entities
    FY Fiscal Year TE Tax Examiner
    FYE Fiscal Year Ending TIF Taxpayer Information File
    FYM Fiscal Year Month TIN Taxpayer Identification Number
    GMF Generalized Mainline Framework TP Taxpayer
    GPP General Purpose Program TRS Transcript Research System
    GUF Generalized Unpostable Framework TXP Tax Period
    IC Input Cycle URC Unpostable Resolution Code

21.5.11.28  (07-01-2011)
Area Office (AO)

  1. This section lists the Area Office (AO ), processing TE/GE returns, their numeric codes, and their geographic jurisdictions.

    Area Office Code States of Jurisdiction
    Northeast 01 Brooklyn (EP Area Manager)
    Brooklyn (EO Area Manager)
    Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont
    Mid-Atlantic 02 Philadelphia (EP Area Manager)
    Baltimore (EO Area Manager)
    Pennsylvania, New Jersey, Maryland, Delaware, Virginia, North Carolina, South Carolina, District of Columbia
    Great Lakes 03 Chicago (EP Area Manager)
    Chicago (EO Area Manager)
    Ohio, Indiana, West Virginia, Kentucky, Illinois, Michigan, Wisconsin
    Gulf Coast 04 Dallas (EP Area Manager)
    Atlanta (EO Area Manager)
    Florida, Georgia, Alabama, Mississippi, Tennessee, Arkansas, Louisiana, Texas, Oklahoma
    Central Mountain 05 Denver (EP Area Manager)
    St. Paul (EO Area Manager)
    Minnesota, Iowa, Missouri, Kansas, Nebraska, North Dakota, South Dakota, Montana, Wyoming
    Pacific Coast 06 Los Angeles (EP Area Manager)
    Los Angeles (EO Area Manager)
    Washington, Oregon, Idaho, California, Alaska, Hawaii

21.5.11.29  (07-01-2011)
Reference Chart for Form 5500 Series, Schedules and Attachments

  1. The following tables provide the schedules for Form 5500 filings.

    Schedule A Insurance Information
    Schedule C Service Provider Information
    Schedule D DFE/Participating Plan Information
    Schedule E ESOP Annual Information
    Schedule G Financial Transaction Schedules
    Schedule H Financial Information
    Schedule I Financial Information - Smart Plan
    Schedule MB Multi-employer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
    Schedule R Retirement Plan Information
    Schedule SB Single-employer Defined Benefit Plan Actuarial Information

  2. The following tables provide the schedules for Form 5500-EZ filings.

    Schedule MB Multi-employer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
    Schedule SB Single-employer Defined Benefit Plan Actuarial Information

  3. Single-employer defined benefit pension plans using the Form 5500-SF must also file the Schedule SB, Single-employer Defined Benefit Plan Actuarial Information, and its required attachments. Money purchase plans amortizing a funding waiver using the form 5500–SF must also file the Schedule MB, Multi-employer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information, and its required attachments. No other schedules or attachments have to be filed with the Form 5500-SF.


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