IVES requests are received for the following products:

All work received from Participants are faxed to the IVES team with a batch cover sheet.

The batch cover sheet should indicate the following:

Remove IVES request from the fax machine and verify the cover sheet has the following information:

Fax an acknowledgement of the verified information immediately if requested by the Participant or if a TDS problem occurs. The acknowledgement should include the following:

Before distributing the batches/requests, you may separate them into IMF and BMF.

Use the cover sheet to control and document work on the requests.

Notate the cover sheet in the "IRS Use Only" area next to the corresponding request when:

See Exhibit 3.5.20-5, IVES Reject Codes, for the appropriate reject code.

Participants identify IVES requests by notating their assigned secure mailbox number in the upper right hand corner of the Form 4506-T or Form 4506T-EZ .

Use TDS to process IVES requests. The following process will be used when working IVES requests.

Notification of delinquent IVES participants will be provided by the RAIVS HQ Analyst to the IVES Manager and Coordinator via e-mail by the 15th of every month, unless the 15th falls on a weekend, in which case it will be the next business day.

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When the participant account has been reactivated, the IVES Manager and/or Coordinator will be notified immediately via e-mail.

Upon receipt of the delinquent listings,

When using the IVES TDS Short Request to input BMF requests, there are two options in the "Request By" box on the Product screen - Master File Tax (MFT) Code and Form Number.

Some IVES Participants assign unique numbers to their customers’ accounts often called a "Loan Number" , "File Number" , etc.

Rejects from batches submitted for "IVES" processing, must be returned to the taxpayer or the authorized third party (the third party must have a POA or valid authorization).

Any further questions or concerns with regard to disclosure call the Disclosure Help Desk at (866) 591–0860 or send an email to Disclosure@irs.gov.

There are situations, such as TDS downtime, that may require the re-submission of IVES requests.

Before instructing IVES participants to resubmit a request, the following actions must be taken by the IVES coordinator:

Manual adjustments can be made for the current billing period only.

Dispute adjustments occur when a Participant disagrees with a bill received for IVES services:

Respond in writing to all requests for adjustments submitted by Participants.

The IVES coordinators or designated individual(s) are required to perform a 100% reconciliation between the Detail Report information and the completed IVES batches for one day's work, every two weeks.

Each site must provide a reconciliation schedule showing rotating days of the week for each two week period to Headquarters by the end of the month preceding the month to be reviewed.

Take the following steps to complete reconciliation:

Provide the details of the correction to the Participant after the reconciliation is completed and any adjustment is made to a Participant's account.

The IVES processing fee will apply when:

The IVES coordinator, Team manager and/or designated Quality Review employee(s) will be responsible for performing quality review for the program following established guidelines.

The review of IVES work will evaluate adherence to program requirements and should involve reviewing new and completed work/batches submitted by Participants and/or prepared by RAIVS clerks. The review includes:

Review tax form requests for remittance amount.

Generally, different types of returns are destroyed after specific periods of time.

Maintain good contact with Special Search, National Archives Records Administration (NARA), microfilm units and other functions that service RAIVS function. This is critical to a smooth operation.

Separate requests should be entered for each tax period requested.

Requesters using Form 4506 , Form 4506-T , and Form 4506T-EZ are directed to submit requests to the campus indicated in the instructions (based on the state in which they resided when the return was filed). However, you may receive requests which should have been sent to another campus.

Local management can determine if a request should be expedited.

Up to eight tax periods can be requested on Form 4506 and Form 4506-T .

Up to four tax periods on Form 4506T-EZ .

Do not reject a request because more than the allowable number of periods are listed.

If taxpayer requests only page 1 of Form 1040 , provide front and back of Form 1040 .

An Exempt Organization (EO) or a person from an exempt organization can request a copy of the organization's return which is available for public inspection using Form 4506-A , Request for Public Inspection or Copy of Exempt or Political Organization IRS Form or submitting a written request.

Available Exempt Organizations (EO) forms includes the following:

All EO requests on Form 4506-A , or written requests without payment, are worked by the Ogden Campus.

Any request for a copy of an EO return received in a site other than Ogden should forward the request to:

The instructions for Form 4506-A lists the photocopy fees for the copies requested. Form 4506-A requires payment per page.

Form 4506 should be used if a complete copy of the return (including all attachments) is requested.

A person from an employee plan requesting a copy of their Form 5500 , Annual Return/Report of Employee Benefit Plan or Form 5500-SF , Short Form Annual Return/Report for Small Employee Benefit Plan, The Department of Labor can only provide copies of the Form 5500 and Form 5500-SF at the following address:

Public Disclosure requests for Employee Plan Form 5500 Series (except for Form 5500-SF should be sent to the Department of Labor at the address in Item (1) above.

Public requests for copies of Form 5500-EZ with a plan year prior to 199912 and after 200901 can be routed to the following address for processing :

If a request is received for Plan Years ending 199912 - 200812, return the request to the filer telling them the Form 5500-EZ for the Plan Period requested is unavailable and we can not provide you with a copy.

Process requests received (except on Form 4442 ) with statements such as "all attachments" or specifically for "other documents" as follows:

The Ogden RAIVS unit processes requests for copies of Form 8038 series and Form 8328 information returns filed by issuers of Tax Exempt bonds. IRM 21.7.7.5 , Tax Exempt Bonds (TEB) Background, provides background/clarification, definitions, MFT codes, document codes, and report numbers.

Process current year requests by researching IDRS for a pending or posted return.

IRS E-FILE returns are currently filed in six centers and can be identified by a unique File Location Code (FLC). The first two digits of the DLN indicate file location code as follows:

When a taxpayer files an electronic return, the return consists of electronic data, therefore, no paper form is available through Files. A taxpayer files electronically:

Beginning with Tax Year 2007, Electronic Return Originators (ERO) can e-file individual income returns only if the returns are signed electronically using either the Self-Select or the Practitioner Preparer Identification Number (PIN). EROs will no longer use Form 8453 as a signature document, but will use a re-designed Form 8453 , U.S. Individual Income Tax Transmittal for an e-file Return, to transmit supporting paper documents that are required to be submitted by the ERO to the IRS.

Taxpayers who file electronically for TY 2000 - 2006 and subsequent can choose to use the Self-Select Personal Identification Number (PIN) option Form 8453-OL with a signature. No paper form is available through Files.

When working cases where the signature document is required for an electronically filed return, you may research IDRS in one of two ways to determine if you should request a Form 8453 or Form 8453-OL from Files:

For available tax years :

Substitute for Returns (SFR) are documents prepared by IRS in order to process assessments of tax for both IMF and BMF returns.

The documents are usually blank except for words "Substitute for Return" across the top.

On CC TXMOD, the SFR indicator will be marked for both IMF and BMF returns.

Make every attempt to locate the original tax form requested.

When you receive a copy that you have requested, sending the copy to the requester must take precedence over other work, except for IVES.

There are two types of certified copies:

If the taxpayer requests a certified copy, use the informal certification process to fill the request.

Delegation Order 11-5, provides authority to certify Authenticity of Official Documents. Most campuses have delegated authority for "informal certification" to the Operations Manager responsible for RAIVS function.

Prepare informal certified copies as follows:

A Formal Certification, (usually referred to as Blue Ribbon), is not performed by RAIVS.

IRS employees (usually Disclosure or Compliance) identify the need, generate the request through the National Standard Application and process, or send it to the appropriate campus function for processing, (usually Accounting Branch).

RAIVS may be asked to retrieve the return from a Federal Records Center.

If a copy of a return cannot be provided, RAIVS will:

Accounting for Photocopy fees:

The R & C employee or the RAIVS employee working within the R & C area will take the following actions:

Earnings are recorded in Project 110, Taxpayer Photocopy, on the Automated Financial System (AFS).

There are no reimbursable earnings for expenditures related to requests associated with dishonored checks or in instances when photocopies are provided free of charge. All such expenditures must be absorbed by appropriated funds in the financial plan(s) concerned.

Additional information can be found in IRM 3.17.63 , Accounting Control, and IRM 3.8.44 , Campus Deposit Activity.

In general, the only Forms 4442 which should be received and reviewed in RAIVS are the following:

Review Forms 4442 for completeness and validity. The following items must be present to be considered complete:

Send Forms 4442 that meet any of the following criteria to Campus Referral Coordinator within four (4) days of receipt:

Once initial review is completed, process a complete and valid Form 4442 as follows:

Check the tax period to ensure that only the tax period requested is copied when the document is received.

Check the document to ensure that only the requesting taxpayer's name and TIN are listed.

Copy only the original assessment document that was previously mailed to the taxpayer, including the envelope with the postal return information, if attached, or the file copy of assessment information. (Usually, a complete file copy of the proposed assessment letter with a breakdown of the assessment is attached.) Assessment documents carrying stamps indicating previous disclosure to state or local government, may be disclosed to taxpayer.

Call the Disclosure Help Desk at (866) 591–0860 or send an email to Disclosure@irs.gov if there are specific questions regarding disclosure. You may consider a local agreement in which completed requests of this type are placed in a special area and reviewed by Disclosure or Examination before filling the requests.

Mail copy received via Report Generation Software (RGS) or ESTAB with Form 1354 to the address per instructions on the Form 4442 .

Close case and retain per record retention guidelines for requests received with no remittance.

Process requests on Form 8796 as follows:

The IRS and USDA have established an agreement in which IRM will compute certain eligibility calculations, based upon USDA guidelines, and provide the results of those calculation to the USDA.

This program will be worked only at the Fresno Submission Processing Center, Accounting Operations, RAIVS Team under program code 80600.

These cases will age at 10 work days after IRS receipt.

Integrated Automation Technologies developed the USDA Project Tool which assists users by automating IDRS command code TPCINA input. The USDA Project Tool Job Aid can be accessed by the following link:

If the USDA Form CCC-927 or CC-928 is signed by their customer as "filing as a surviving spouse" process the request. If there is a valid POA attached to the request process the Form CC-927 or CC-928.http://idap.web.irs.gov/jobaids/USDAToolJobAid.pdf

USDA Forms CCC-927 and CCC-928 must be retained for a period of six (6) years and three (3) months after the processing year.