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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services (Cont. 1)

3.5.61  Files Management and Services (Cont. 1)

3.5.61.3 
Receiving And Preparing Other Documents For Filing

3.5.61.3.23  (01-01-2009)
Form 926

  1. Pre-Examination - Receive in Cycle Control Unit after NMF processing. Each block is numbered as a Tax Class 6, Document Code 32, and contains a Form 813 and Form 2275 charging the return to the Examination Function. Form 2275 is filed in lieu of the return. Form 926 is routed directly to the Examination Function from the NMF Accounting Function.

  2. Post-Examination - Receive after classification from the Examination Function as indicated by an "accepted stamp" on the return. If not stamped, return for classification. Alert the Accounting Function of the mis-routing. For follow up action, see IRM 3.17.46, Automated Non-Master File Accounting.

3.5.61.3.24  (01-01-2009)
Integrated Submission and Remittance Processing System (ISRP)

  1. The Integrated Submission and Remittance Processing System (ISRP) replaces the Remittance Processing System (RPS) for entering data from tax returns and processing remittances.

  2. ISRP documents along with Lockbox bank remittance transaction data are consolidated into the Remittance Transaction Research System (RTR) which images remittance transactions information and makes it available to authorized users who need to research remittance transactions.

  3. The ISRP system assigns a DLN to each payment record. This DLN posts to the Master File. This DLN does not appear on the paper source posting document.

  4. A unique number, Remittance Processing System Identification (RPSID), appears on the archived remittance type form (check, money order etc.). The RPSID number is the identifying number for pulling the paper source posting document when the imaged archive does not fulfill research needs.

  5. The RPSID number consists of a three digit deposit date followed by a six digit numerical control 000000 through 999999.

    Note:

    The RPSID number does not appear on the Cycle Proof Listing (CPL) or Automated Cycle Proof Listing (ACPL).

3.5.61.3.24.1  (01-01-2009)
Identification

  1. ISRP documents are identified by the File Location Code in the DLN.

    Submission Processing Center FLC Overflow FLC
    Andover 08 01
    Atlanta 07 58
    Austin 18 74
    Brookhaven 19 None
    Cincinnati 17 38
    Fresno 89 95
    Kansas City 09 41, 45, 46, 47, 48
    Memphis 49 57, 61
    Ogden 29 81, 83, 84, 85, 86, 99
    Philadelphia 28 54, 55, 66, 98

3.5.61.3.24.2  (01-01-2009)
Storage of Paper Source Posting Documents

  1. With implementation of the Remittance Transaction Research (RTR), paper vouchers are no longer required to be retained in the Files Function.

  2. Retain the vouchers for five business days after the deposit date. Envelopes and source documents received with the payments must also be stored with the corresponding vouchers. Each Campus is responsible for destruction of the vouchers, envelopes and source documents after the five business days have elapsed.

    Note:

    This (#2) above applies only if vouchers are routed to the Files Function at your Campus.

  3. See IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 168(4). The Remittance Transaction Research System (RTR) stores the record copies of Source Posting Documents.

3.5.61.3.24.3  (01-01-2009)
Requesting Paper Source Posting Documents

  1. Only ISRP documents processed prior to January 1, 2005 will be available in the Files Function.

  2. Requests for the paper ISRP file are received with the RPSID identification number.

  3. Requests are received via Form 4251 with the RPSID number in the remarks field and the Master File DLN.

  4. Since the RPSID is a block number, it is necessary to check all items within the block for the individual source document. Local agreements may be established as to how this task is performed.

3.5.61.3.25  (01-01-2009)
Lockbox Processed Documents

  1. The File Functions receives the Lockbox processed forms after all transactions in the block have gone to good tape (i.e., cleared Error Resolution).

    Note:

    RTR implementation eliminates the need to store payment posting documents processed by Lockbox banks and by ISRP. Employees can research payment information by accessing the RTR database. This does not apply to RPSID documents. RPSID documents are still sent to and stored in the File Functions.

  2. Check received documents against the Cycle Proof Listing (CPL)/Automated Cycle Proof Listing (ACPL) as appropriate.

  3. Perform a cursory review of audit trail legibility that is printed on the back of the form. This also assists in identifying any checks that may have been left in the block.

  4. Associate the Optical Character Recognition (OCR) Remittance Register or Form 813 (Part 2), Document Register, with the documents prior to shelving.

  5. When filling requests for blocks of documents, include the document lister tape with the block.

  6. Form 4868/4868V, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is processed through Lockbox. The Form 4868V is the tear-off bottom portion of the form and is numbered by Lockbox.

    1. The Form 4868 (top portion of the form) is placed in the back of the folder in the order of the inputs.

    2. The 4868V is numbered using the File Location Code and shows a tax class/document code of "217" . Service these requests by pulling the numbered 4868V only.

  7. Report any unusual problems to the Submission Processing Center Lockbox Coordinator.

3.5.61.3.26  (01-01-2009)
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts and 3520A, Annual Information Return of Foreign Trust with a U.S. Owner

  1. Process Form 3520 are handled as follows:

    1. As of 01/01/2001, number and file in DLN order.

    2. Prior to 01/01/2001 - Filed in alphabetical sequence by year. Maintained Form 3210 receipts in the same file.

  2. Form 3520 and 3520A are processed at the Ogden Submission Processing Campus.

  3. CP 223s, Notice of Civil Penalty Assessment, generates for some Form(s) 3520A. Pull the original return and route to the Ogden Submission Processing Campus (OSPC).

    Note:

    Route Form 3520 and 3520A to OSPC in white storage boxes. See IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 85 (3) for disposition.

3.5.61.3.27  (01-01-2009)
Form 5713, International Boycott Reports (OSPC Only)

  1. File copies of Form 5713 in TIN sequence.

  2. Maintain in OSPC files for two years from date of inclusion of forms in "Form 5713 Listing." Listings are run January 1 and July 1 of each year.

  3. Retire in accordance with IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 85 (4).

3.5.61.3.28  (01-01-2009)
Form 2848, Power of Attorney and Declaration of Representative/Form 8821, Tax Information Authorization

  1. File these forms by the Document Locator Number located in the upper right margin of each form.

  2. The first two digits of the Document Locator Number denote the purge year of the form.

  3. Route Form 2848 to the Consolidated Site (C-Site).

  4. All Form(s) 2848 are processed by the Ogden Submission Processing Campus. Revoked Powers of Attorney are sent to the campus that processed the original Form 2848 for association.

    Note:

    Do not send any revoked Powers of Attorney back to Ogden . Associate them with the original Power of Attorney previously processed at your campus.

3.5.61.3.29  (01-01-2009)
Form 2749, Request for Trust Fund Recovery Penalty Assessment

  1. The program for processing Forms 2749 is now automated and consolidated with receipt of all documents at the Ogden Submission Processing Campus. The new program generates a separate assessment and Form 5147 for each module.

  2. For all File Functions (other than OSPC), include multiple copies of Form 2749; one for each module listed on the form contained in the employee folder. Highlight the sequence number and the associated module on each copy.

3.5.61.3.30  (01-01-2009)
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips (CSC Only)

  1. Form 8027 is numbered as Tax Class 5, Document Code 57.

  2. See IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 48 for disposition and retention instructions.

3.5.61.3.31  (01-01-2009)
Form 941, Magnetic Tape Returns

  1. Previously, facsimiles of Forms 941 were printed in lieu of paper documents. They can be reproduced on microfiche to save space and paper.

    1. Prior to 7/1/2000, these facsimiles were printed in DLN order with tax class 1 and Document Code 35.

    2. Build blocks and file accordingly.

    3. As of July 1, 2000, facsimiles/microfiche are no longer created. Obtain information and return copies via IDRS CC TRPRT.

3.5.61.3.32  (01-01-2009)
Form 8918, Material Advisor Disclosure Statement

  1. If the reportable transaction number is present, file in reportable transaction number order..

  2. If the reportable transaction number is not present (application denied), file alphabetical sequence.

  3. Forms 8918 are filed at the Ogden Submission Processing Campus.

  4. Form 8918 replaces Form 8264, Application for Registration of a Tax Shelter.

3.5.61.3.33  (01-01-2009)
Form 8210, Self-Assessed Penalties Return

  1. Receive Forms 8210 in two different ways:

    1. With remittance - Receipt of DLN from ISRP.

    2. Without remittance - Processed in the Accounts Management Function.

  2. Due to the different numbering methods, these forms are filed in different areas of the Files Function. Be aware of this when the documents are ready for retirement.

3.5.61.3.34  (01-01-2009)
Form 8868 (Application for Extension of Time To File an Exempt Organization Return)

  1. Form 8868 is filed at the Ogden Submission Processing Center.

3.5.61.3.35  (01-01-2009)
Form 8871, Political Organization Notice of Section 527 Status, Form 8872, Political Organization Report of Contributions and Expenditures and Form 8453-X

  1. Receive Forms 5147 in the File Functions. Associate Forms 8871/8872 received with the appropriate Form 5147.

  2. Form 8453-X is the jurat form for electronically filed Forms 8871. Generated Forms 5147 will have a DLN beginning with "91977" . Associate Forms 8453-X with these Forms 5147.

  3. Processed at the Ogden Submission Processing Campus.

3.5.61.3.36  (01-01-2009)
Form SS-4, Application for Employer Identification Number

  1. Receive Forms SS-4 from the Entity Function. They are received in folders with the following information marked on the outside of the folder:

    • Julian date or calendar date and year

    • Employee number

  2. File by date in employee number sequence.

  3. Maintain in accordance with IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 70(1).

3.5.61.3.37  (01-01-2009)
United Mine Workers of America Benefit Claims

  1. File claims in alphabetical order by year of receipt.

3.5.61.3.38  (01-01-2009)
Form 56, Notice Concerning Fiduciary Relationship

  1. Form 56 is processed using Document Code 63 and Blocking Series 853.

  2. File and maintain in alphabetical order.

3.5.61.3.39  (01-01-2009)
Form 720-CS, Carrier Summary Report)/Form 720-TO (Terminal Operator Report (CSPC Only)

  1. Forms 720-CS and 720-TO are monthly returns. Retain in alphabetical order by month at the CSPC. Retire to the FRC on a yearly basis after addition to IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 67(1).

3.5.61.3.40  (01-01-2009)
Form 8833, Treaty-Based Position Disclosure Under Section 6114 or 7701(b)

  1. Retain Form 8833 (loose) in alphabetical order by year of receipt at the Ogden Submission Processing Center.

3.5.61.3.41  (01-01-2009)
Schedule K-1

  1. The Ogden and Cincinnati Campuses no longer re-associates Schedules K-1 with the parent Forms 1041, 1065, or 1120S. Retain Schedules K-1 in a separate folder under the parent return DLN.

3.5.61.3.42  (01-01-2009)
Form 944, Employer's Annual Federal Tax Return

  1. Form 944 allows small business owners, who have received IRS invitation letters, to file annually beginning tax year January 2006.

  2. File Form 944 (and correspondence received in response to invitation) in DLN order.

  3. See IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 65.

3.5.61.3.43  (01-01-2009)
Form 1040-C, U.S. Departing Alien Income Tax Return

  1. Form 1040-C is processed at the Austin Submission Processing Center.

  2. File Form 1040-C in alphabetical order by year or receipt.

  3. Retire per IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 56.

3.5.61.3.44  (01-01-2009)
Form 2063, U.S. Departing Alien Income Tax Statement

  1. Form 2063 is processed at the Austin Submission Processing Center.

  2. File Form 2063 in alphabetical order by year of receipt.

  3. Retire per IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 56.

3.5.61.3.45  (01-01-2009)
Form 8840, Closer Connection Exception Statement for Aliens

  1. Loose Form(s) 8840 are processed at the Austin Submission Processing Center.

  2. File loose Form(s) 8840 in alphabetical order by year of receipt

  3. For loose Form(s) 8840 that cannot be filed alphabetically due to insufficient information (information shown on form is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8840 - Unidentified" and file by year of receipt.

  4. Retire per IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 56.

3.5.61.3.46  (01-01-2009)
Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition (For Use by Alien Individuals Only)

  1. Loose Form(s) 8843 are processed at the Austin Submission Processing Center.

  2. File loose Form(s) 8843 in alphabetical order by year of receipt.

  3. File loose Form(s) 8843 that cannot be filed alphabetically due to insufficient information (information shown on form is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8843 - Unidentified" and file by year of receipt.

  4. Retire per IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 56.

3.5.61.3.47  (01-01-2009)
Service Center Recognition Image Processing (SCRIPS) processed Forms 940 and 941

  1. Forms 940 (2006 and later) and Forms 941 (2005 and later) processed via SCRIPS will not be stapled together.

  2. Forms 940 (2006 and later) and Forms (2005 and later) processed via SCRIPS may have a folder within the gusset folder that contains the return attachments. Both the return and attachments will have a unique number stamped in the upper left margin of the return and on the top of the attachments.

  3. When a request for a return is received, look for the folder within the gusset folder. If found, search the interior folder for all pages associated with the return. Staple the return together (with attachment when appropriate) and send to the requester.

  4. When documents (return and attachments) are received for re-filing, they will be stapled and should be re-filed together. Do not separate the attachment(s) from the return and re-file separately.

3.5.61.4  (01-01-2009)
Retirement Of Returns And Documents To The Federal Records Center (FRC)

  1. This subsection describes the processes for retiring returns and documents to the Federal Records Center (FRC).

  2. These instructions include procedures for:

    • Retirement of Files

    • Retired Document File (RETF)

3.5.61.4.1  (01-01-2009)
Retirement of Files

  1. Submission Processing Campus File Functions retire returns and related documents in accordance with IRM 1.15.4, Records Management - Retiring and Requesting Records. File Functions are to follow retention instructions found in IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records. Unless otherwise coordinated with the FRC, File Functions are to comply with the IRS-NARA Memorandum of Understanding (MOU).

  2. Do not retire documents numbered with Document Code 78 (source documents used to post TC 930 "PUSH CODE" ) to the Federal Records Center. However, retire source documents used to post TC 932 (930 reversal) as prescribed in IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records.

  3. Destroy documents received as re-files if the original block has already been destroyed.

3.5.61.4.2  (01-01-2009)
Retired Document File (RETF)

  1. This computer file contains information indicating whether a return or other document is retained in the SPC or has been retired to the Federal Records Center. This enables the computer to sort IDRS terminal input requests (Forms 4251) into three groups, as follows:

    • FRC retained

    • SPC retained

    • Out-of-SPC

  2. This file is no longer updated through the UNISYS Demand Terminal (effective 01/01/1993).

    1. The File Functions are capable of updating the file using the IDRS Command Code ESTAB, Modifier "R" . Instructions for inputting CC ESTABR are contained in IRM 2.3.56, IDRS Terminal Responses.

    2. Other Functions should have no reason to use this file.

3.5.61.5  (01-01-2009)
Receiving And Handling Requests, Recharges And Refiles

  1. This subsection of the IRM describes the processes for handling requests, recharges, and re-files.

  2. These instructions include procedures for handling CP notices for the following:

    • Duplicate Filing

    • SSN Verification

    • Re-file DLN

    • Attachment DLN

    • Undelivered Refund Check

    • Alternative Strategies to Tax Administration/ Deferred Action Tax Consequence (ASTA/DATC).

  3. Procedures are also provided for the following types of requests:

    • Notice Review Processing System (NRPS) Requests

    • Taxpayer Advocate Service (TAS) Requests

    • International Returns - Unallowables

    • Register Requests

    • IDRS Source Document Requests

    • In-house Taxpayer Photocopy Requests

    • Photocopying

    • Refund, Refund E Transcripts, and Campus Addresses

    • Customer Service Inquiries

3.5.61.5.1  (01-01-2009)
Definition

  1. For the purpose of this Section, the term "request" includes the following:

    • Request for a Return

    • Request for a Copy of a Document

    • Request for Information from a Document

    • Request for Attachment

    • Request for Re-file

    • Request for Recharge

3.5.61.5.2  (01-01-2009)
Scope

  1. This section covers the most common requests, other than Examination, NRP and Expedite requests which are discussed later.

  2. For ALL requests, set adequate controls for those SPCs with off-site locations to ensure the receipt and follow-up of these requests, if necessary.

3.5.61.5.3  (01-01-2009)
General Procedures

  1. In general, requests are separated into one of two categories:

    • Serviceable requests

    • Unserviceable requests

  2. Serviceable requests are defined as those requests that contain all necessary information to fill the request.

  3. Unserviceable requests are those where at least one of the following conditions is present:

    1. The DLN is missing or unreadable and the file is in DLN sequence.

    2. The routing information is missing or unreadable such that the information or document would not reach the requester.

    3. The type of action requested is missing or unreadable and cannot be inferred.

  4. Servicing requests on Form 2275 - Service requests made on Form 2275 when one of the following conditions exists:

    1. IDRS is down for extended period of time,

    2. IDRS is not adaptable to the type of request being made, or

    3. The requester does not have IDRS access.

3.5.61.5.3.1  (01-01-2009)
Unserviceable Requests

  1. Missing, unreadable, or multiple DLN - Return to requester for correction.

  2. Loose Document Association with Electronically Filed Returns

    1. Return to sender loose documents with Form 9856 showing an incorrect controlling DLN. Without the correct controlling DLN, no association or filing of the documents can be done.

    2. If unable to determine the correct DLN, return documents to sender/originator.

  3. Unknown alphabetical research - Sort into alphabetical sequence.

    1. Sort Forms 4251 according to the entity information contained in the narrative statements.

    2. After sorting the requests, route to the appropriate Research Function.

    Note:

    IDRS requests of this type are received in a separate sort (with zeros in the "TIN" portion of the DLN).

  4. Routing information missing or unreadable -Destroy request.

  5. Type of action requested missing or unreadable - Note deficiency on the request and return to the requester.

  6. Other unserviceable requests - Note deficiency on the request, and return to requester.

    Note:

    An example of this deficiency is a request for an alphabetically filed document bearing no information on the taxpayer name contained in the narrative statement.

3.5.61.5.3.2  (01-01-2009)
Serviceable Requests

  1. Sort serviceable requests into two groups:

    1. Requests for returns, copies, and information and

    2. Requests for re-files, recharges, and attachments.

  2. Sort both groups of serviceable requests into files sequence within the File Functions location. Separate requests for internal-use photocopies, reimbursable photocopies, and originals for the FRCs.

    Note:

    This sort is optional for SPC retained documents.

    1. DLN - Processing year, type of return or document (IMF, BMF, EPMF, etc.) and remainder of DLN. IDRS requests are received pre-sorted into modified DLN sequence within two principal sorts: SPC retained documents and FRC retained documents.

    2. Alphabetical - See alphabetizing instructions.

  3. Merge requests from other Campuses.

  4. Merge IDRS requests with other requests.

  5. Batch requests in groups of not more than 100 requests or re-files. Batch volumes may vary by campus, season, request type, etc.

  6. Route to the appropriate Document Retention Unit within the File Functions.

    Note:

    Route requests to be serviced by an FRC that normally services another SPC through that SPC (unless shown otherwise in this IRM).

  7. Route requests for NMF documents with Document Codes 28 and 77 directly to the Accounting Function.

3.5.61.5.3.2.1  (01-01-2009)
Servicing Requests for Returns, Copies, and Information

  1. Pull and charge-out the document or note the requested information on the requisition. If the document is already charged-out or is missing, note the complete charge-out data on the request.

  2. If the document/block is not in the files, take the necessary action to ensure that the document/block is not misfiled or improperly shelved (i.e., notify management for special search).

  3. If an "A" is marked on the Block Control Sheet, this indicates a duplicate DLN. Check the following block, marked "B" on the block control sheet, to ensure pulling of the correct document.

  4. Prepare copies where requested or if the requester is not entitled to an original. Re-file the original.

  5. Sort filled requests into the location of requester and route to requester based on the address shown on Forms 4251, 2275 or the Examination Primary Business Code/ Employee Group Code (PBC/EGC) listing. Before sending Forms 4251 where the return is unavailable, destroy the second copy of the Form 4251. Send the requester only the copy having the charge-out information. Perform special search on unfilled requests only if the special search criteria is met.

    Note:

    Send requests submitted by CI, TAS, and Disclosure directly from the servicing campus in separate envelopes to the requesters. Forms 4251 will have requester IDRS numbers beginning with "60" , "63" ,

    and "79" .

  6. Forms 8161, Error Resolution Charge-outs, are received in two ways:

    1. Part 1 only - Error Resolution already has the return. File part 1 in its appropriate place in the block.

    2. All three parts - Attach parts 2 and 3 to the return and route to the Error Resolution Function. File part 1 in its appropriate place in the block.

3.5.61.5.3.2.2  (01-01-2009)
Refiles

  1. Replace the document or block from which it was withdrawn.

  2. If the document is charged-out on the Block Control Sheet, void the charge-out by drawing one line through the entry on the Block Control Sheet. If there is a charge-out in the block for the document being re-filed, remove the charge-out.

    Exception:

    All charge-outs, other than Forms 2275, for tax returns may be removed when re-filing documents. Attach the Form 2275 to the back of the return.

  3. When a flag (Form 4189 or other locally developed form) is received, file it in place of the requested document/block along with any existing charge-out.

    1. If the document/block requested on the flag is from a missing block, or the flag is returned from the FRC because it is for a missing block, place the flag in a folder, annotate the block DLN on the folder and shelve it in place of the missing block or return it to the FRC.

    2. If a flag is in the file, and the DLN on the flag and re-file match, follow the instructions on the flag (attached request).

  4. If Form 3893, Re-Entry Document Control, is attached to a return being re-filed, it must show an alpha/numeric block control number in box 1 with a red check mark and a batch number in box 3 as proof of processing prior to any re-file action.

    Note:

    Send all documents processed by the Brookhaven/Memphis Campus to the Cincinnati File Function for re-filing.

3.5.61.5.3.2.3  (01-01-2009)
Servicing Request for Recharges

  1. File the recharges from which the return or document was withdrawn. Nullify previous charge-out by either:

    1. Removing the charge-out document, or

    2. Lining out the entry on the Block Control Sheet

3.5.61.5.3.2.4  (01-01-2009)
Servicing Request for Attachments

  1. Attach the document to the return. The attachment must contain this information:

    • DLN

    • SSN or EIN

    • Tax period of the related document

    • Originator name and organization.

  2. This required information must appear in the upper left corner of the attachment. If this information is not present, return the document to the requester.

  3. If the return is charged-out, place the attachment in the block to be attached for association when the document is returned for re-filing.

    1. If the attachment is an Annual Statement for Forms 1120-L or 1120-PC and the return is charged out to SOI, route the Annual Statement to SOI Function.

    2. Flag the remaining attachments for attachment to the document when it is returned for re-filing.

  4. If the original DLN is listed as destroyed, destroy the attachments.

  5. Flag all attachments sent to FRC.

3.5.61.5.4  (01-01-2009)
Microfilm Tape Requests

  1. Existing Bell and Howell microfilm tapes that cannot be read utilizing the current reader (Kodak Micro) should be sent out for reformatting/re-spooling. After reformatting, information can then be read utilizing the current reader.

  2. Ship tapes to the contractor for reformatting/re-spooling. The address for shipping is: Data Imaging Solutions, Attention: Tony Reese, 1838 Elm Hill Pike, Suite 115, Nashville, TN 37210–3726.

3.5.61.5.5  (01-01-2009)
CP Notices 36, 36A & 36Z, 193, & 193A, 336 & 336A, 293, 93, 36S, 36B, 170 & 170A, and 36D (Duplicate Filing Conditions)

  1. Review CP 36, 336, 193, 170 and 36S notices separately from the CP 36A, 336A, 193A, 170A and 36B notices. Each group is shown in DLN order according to the return being pulled.

    Note:

    CP 193A is generated on MFTs 03, 36, 60, 63, and 64 only.

    1. CP 36, 336, 193, 93, 293, 170, or 36S is the request for the return which caused the duplicate filing condition.

    2. CP 36A, 336A, 193A, 170A, or 36B is the request for the first return posted.

    3. In either instance, the DLN of the return to be pulled is shown in the heading on the upper right hand portion of the CP notice. If the Block Control Sheet for the DLN on the CP is marked with an "A" or "B" , check the following block, either "A" or "B," to ensure pulling of the correct document.

    4. CP 36Z is a request for an Automated Substitute for Return (ASFR).

  2. Use Part 2 of each notice as a charge-out and use Part 1 to transmit the return to the Accounts Management Function. Send the return with the CP 36A, 36B, 336A, 170A, or 193A to the Accounts Management Function in your Campus. Identify the campus based on the File Location Code (first two digits) of the DLN of the return causing the duplicate filing condition. Send the return with the CP 36, 336, 193, 36S, 170, 93 or 293 to the Accounts Management Function in your Campus. Send the return with the CP 36Z to the Collection ASFR Function.

    Note:

    If the return requested is housed in the FRC, the CP notice can either be forwarded or returned unfilled to the Accounts Management Function per local procedures.

  3. Send return with CP36Z to the appropriate Collection/ASFR Function at the Austin, Fresno or Brookhaven Service Centers. These centers can be identified by the File Location Codes (FLCs) which are the first two digits of the DLN as shown on the CP36Z.

    1. the TC 150 DLN has a Tax Class of"2" , Document Code "10" and a Julian Date of "887" .

    2. The File Location Codes (FRCs) are: Austin "18" , Fresno "89" and Brookhaven "19" .

    3. Mailing address are:Austin- 3651 South IH 35, Stop 5501, Austin, TX 78741; Fresno - 5045 E. Butler, Stop 81404, Fresno, CA 93727–5136; Brookhaven - 1040 Waverly Avenue, Stop 654, Holtsville, NY 11742–1129.

  4. For CPs 93 and 293, pull duplicate returns only if the original return is already charged out to the Examination Function.

  5. Pull CP 36Ds starting with tax year 2000 (2001 list year) having an ELF File Location Code and 92X blocking series. Route to the appropriate Accounts Management Function on Form 3210 and annotate with "ELF Returns - Injured Spouse CP 36Ds" .

3.5.61.5.6  (01-01-2009)
CP 54, SSN Verification

  1. After use as a posting document, originals of these notices are released from the File Functions. Copies of the originals may be returned to the File Functions for re-filing.

3.5.61.5.7  (01-01-2009)
CP 55, 155 (Re-file DLN)

  1. Pull subject return. Attach notice to return and re-file under adjustment document DLN. Prepare additional block file folders when necessary for blocking series with attachments (those generating CP 55/155) to eliminate overstuffing.

  2. If the original return is charged out to the Examination Function (via Form 5546, etc.) or is a Duplicate Filing Notice or cannot be located:

    1. Destroy the CP55 or CP155 if there are no related documents.

    2. If there are related documents, attach the notice and re-file under the adjustment document DLN.

  3. If the return is charged out to another function:

    1. Attach CP (PT 1 and 2) to flag and place in return location to await re-file of the return.

    2. When return is re-filed, perform association.

  4. Sort all notices with Doc Code 52 in the first DLN (and no return DLN attached) into DLN order by Doc Code 52 DLN and route for DLN look-up on copy of retention tape transcript attached to back of Doc Code 52 DLN.

  5. If the original return was filed electronically for a tax year on the Tax Return Data Base (TRDB), destroy the CP 55 or CP 155.

    Note:

    CP 55 - Form 1040 family for tax year 1998 and subsequent. CP 155 - Forms 941 for the second quarter 2000 and subsequent.

  6. Attach CP 55 to the new re-file DLN without completing additional research when a second ASFR assessment (Blocking Code 18) is input that creates a new re-file DLN and generates CP 55.


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