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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services (Cont. 2)

3.5.61  Files Management and Services (Cont. 2)

3.5.61.5 
Retirement Of Returns And Documents to the Federal Records Centers (FRCs)

3.5.61.5.4 
Requests to the Federal Record Centers (FRCs)

3.5.61.5.4.2  (01-01-2012)
Expedite/Priority Requests

  1. Batch expedite/priority requests in strict DLN sequence by order of digits including the 14th digit..

  2. Place these requests on top of the regular requests, in red folders and clearly mark as EXPEDITE/PRIORITY.

  3. For a complete list of priority pull requests, see IRM 3.5.61.1.2.3, Priority Pull Listing.

3.5.61.5.4.3  (01-01-2012)
Special Search Requests (Form 2275)

  1. Fax requests daily to the FRC in strict DLN sequence by order of digits including the 14th digit.

  2. Annotate on the fax cover sheet the following information:

    • Volume/count

    • Request documents to be sent back using next day delivery

    • Provide your complete Files site/location return mailing address (including stop number)

  3. If requests cannot be faxed, ensure requests are placed on top of the regular requests, in red folders and clearly marked as SPECIAL SEARCH.

3.5.61.5.5  (01-01-2012)
Re-files to the FRCs

  1. Arrange Re-files, associated documents, attachments and undeliverable documents together (divided by list year) in one weekly run by strict DLN sequence by order of digits including 14th digit before sending to the FRCs.

  2. Provide the FRCs with two (2) days advance notice of large Re-files dumps ( in excess of 5,000).

  3. The transmittal/batch sheet must contain the following information:

    • Volume/count

    • List year

3.5.61.5.6  (01-01-2012)
Personally Identifiable Information (PII) - Shipping Requests and Re-files to the FRCs

  1. When shipping re-files and requests to the FRC, double pack and double label all shipments in such a way that if the package with the external label becomes damaged during transit, the inner package will protect the contents and clearly identify it as IRS property.

  2. Include the following information on Form 3210:

    • FRC direct building address

    • Number of boxes of Re-files

    • Number of boxes of Requests

    • Number of envelopes

    • Number of boxes of CSED

    • Files site/location direct building return address

3.5.61.6  (01-01-2012)
Document Requests - Forms Used to Pull Returns/Documents

  1. Various forms/documents are used to request tax returns and related documents from the Files Functions.

  2. The primary requests forms are:

    • Form 2275, Records Request, Charge and Recharge - Manual paper request and should only be used for extreme expedite or special request needs.

    • Form 4251, Return Charge-out - Systemic request input using IDRS command code ESTAB. Form 4251 (charge-out) prints the next day in the Submission Processing Campus according to the Files Location Code (FLC) and is delivered to the Files Function.

  3. See Figure 3.5.61–2 for a completed Form 2275.

    Figure 3.5.61-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. See Figure 3.5.61–3 for a completed Form 4251.

    Figure 3.5.61-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.5.61.7  (01-01-2012)
Receiving and Sorting Requests

  1. Receive requests daily.

  2. Separate requests as follows:

    • List year

    • In-house (general) requests

    • Reimbursables

    • Recharges

    • Expedites

    • FRC

    • Microfilm requests

3.5.61.8  (01-01-2012)
Servicing Requests

  1. This subsection of the IRM describes the processes for servicing requests.

  2. Requests are separated into one of two categories:

    • Serviceable Request - Contains all the necessary information to fill the request

    • Unserviceable Request - Lacks all the necessary information to fill the request.

3.5.61.8.1  (01-01-2012)
Serviceable Requests

  1. A serviceable request must have the following information:

    • Document Locator Number (DLN) - Ensure that DLN is the controlling DLN for the document requested. If it is not, the correct document may not be pulled/retrieved.

    • Social Security Number (SSN)

    • Tax Period

    • Complete, correct address including stop number (if applicable)

      Note:

      Non-Campus employees (Field Office employees) must include a complete mailing address including a stop number (if applicable). Without a complete address, the requested documents may not reach the Field Office employee.

  2. Sort serviceable requests into two groups:

    • Requests for returns, copies and information

    • Requests for re-files, recharges and association of attachments

  3. Sort both groups of serviceable requests into files sequence within the File Function location as follows:

    Note:

    This sort is optional for SPC retained documents.

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

    • Alpha - Sort Form 4251 and Form 2275 according to the taxpayer entity information shown and route to the Document Retention Unit.

  4. Separate requests for internal use, photocopies, reimbursables photocopies and originals for the FRCs.

  5. Merge requests from other Campuses.

  6. Merge IDRS requests with other requests.

  7. Batch requests into groups of not more than 100 requests or re-files. Batch volumes may vary by depending on the campus, season (peak, non-peak), request type, etc.

  8. Route requests to the Document Retention Unit.

  9. Route request to be serviced by a FRC that normally services another SPC through that SPC.

3.5.61.8.2  (01-01-2012)
Unserviceable Requests

  1. Upon determination that a request is unserviceable, process as follows:

    • If information is missing, unreadable or multiple DLNs are shown, return to the requester for correction.

    • If the routing information is missing or unreadable and there is no means for identifying and/or contacting the requester or the functional area to secure the needed information, destroy the request as classified waste.

    • If the type of action requested is missing or unreadable, note the deficiency on the request and return to the requester for correction.

    • If the request is for association with an electronically filed return, send back the document(s) along with Form 9856, Attachment Alert, and inform requester that the information should be filed using a TC 290 with the applicable blocking series for the type of return/situation being adjusted using the non-re-file DLN. For additional information, see IRM 21.6.6.6.25(6), Individual Tax Returns - Specific Claims and Other Issues, Electronic Filing System (e-file).

    • For any other requests where insufficient information is provided, note the deficiency and return to the requester (e.g., a request for a alpha document is submitted but no taxpayer entity information is provided).

3.5.61.8.3  (01-01-2012)
Servicing Requests for Returns, Copies and Information

  1. Pull and charge-out the document and any attachments or note the requested information on the requisition

    Note:

    If only the attachments are present for the requested DLN, pull the attachment and notate that the original document is charged out.

  2. If the document is already charged out or is missing Block Not In File (BNIF)/ Document Not In File (DNIF), notate this information along with any other information required to be completed by the Files Function on Form 4251, Form 2275 or other requisition.

  3. Ensure that information written on the requisition is readable and can be easily understood by the requester.

  4. 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 Files management for special search).

  5. 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.

  6. Prepare copies where requested or if the requester is not entitled to the original return.

  7. Sort all filled requests by location of the requester and route to the requester based on the address shown on Form 4251, Form 2275 or the Examination Primary Business Code/Employee Group Code (PBC/EGC) listing.

  8. Before sending Form 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.

  9. Perform special search on unfilled requests only if the special search criteria is met.

  10. Send requests submitted by CI, TAS, and Disclosure directly from the servicing Campus in separate envelopes to the requesters. Form 4251 or Form 2275 will have requester IDRS numbers beginning with 60, 63 and 79 respectively.

  11. Form 8161, Error Resolution Charge-outs, are received in two ways:

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

    2. Parts 2 and 3 - Attach to the return and route to the Error Resolution Function.

3.5.61.8.4  (01-01-2012)
Types of Requests

  1. This section covers the most common requests received in the Files Function:

    • Requests related to CP notice issuances

    • All other requests

3.5.61.8.4.1  (01-01-2012)
CP Notices

  1. CP notice issuances for the following conditions:

    • Duplicate Filing - CP 36

    • SSN Verification - CP 54

    • Re-file DLN - CP 55, CP 155

3.5.61.8.4.2  (01-01-2012)
CP 36/CP 36A/CP 36B/CP 36C/CP 36D/CP 36F/CP 36P/CP 36S/CP 36Z,CP 170/CP 170A,CP 193/CP 193A and CP 293 (Duplicate Filing Conditions

  1. The following CP notices are reviewed in the Files Functions:

    • CP Notice CP Notice Title
      CP 36 Duplicate Filing Notice
      CP 36A/CP 36B Requisition Form for 1st Return
      CP 36C Substitute for Return
      CP 36D Injured Spouse Claims Notice
      CP 36F (TRNS 36F) Duplicate Filing Transcript
      CP 36P (TRNS 36P) Duplicate Filing Condition (Economic Stimulus Package)
      CP 36S Mixed Entity or Potential Scrambled SSN
      CP 36Z Duplicate Filing Condition - Automated Substitute for Return (ASFR)
      CP 170/CP 170A Duplicate Document Code 51 Assessments - A freeze
      CP 193/CP 193 A Duplicate Filing Condition
      CP 93/CP 293 Duplicate Filing Condition on Module Under Audit Investigation

  2. Review CP 36, CP 193, CP 170 and CP 36S notices separately from the CP 36A, CP 336A, CP 170A and CP 36B notices as each group is shown in DLN order according to the return being pulled. Note the following regarding these CP notices:

    • CP 36, CP 36S, CP 93, CP 170, CP 193 and CP 293 is the request for the return which caused the duplicate condition.

    • CP 36A, CP 36B, CP 170A and CP 193A is the request for the first return posted.

      Note:

      Discard CP 36As chargeouts when generated for an e-file DLN/FLC.

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

  3. Pull the document for the DLN located 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 by indicating either "A or B " to ensure the correct document is pulled/retrieved.

  4. Use Part 1 to transmit the return to the Accounts Management Function. Use Part 2 as a charge-out.

  5. If the return requested is housed in the FRC, forward the CP to the FRC for servicing. Upon receipt of return or information, route to the requester or the Accounts Management Function.

  6. Identify the appropriate Campus based on the File Location Code (first two digits) of the DLN of the return causing the duplicate filing condition.

  7. Send the returns with the CP notices to the Accounts Management Function.

  8. Send CP 193/CP 193A for MFT 03, MFT 51, MFT 52, MFT 60, MFT 63, MFT 64, MFT 77 and MFT 78 to the Compliance Function in the Cincinnati Submission Processing Campus only.

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

  10. Pull/retrieve CP 36D having an Electronically Filed (ELF) FLC and 92X blocking series and route to the Accounts Management Function on Form 3210. Annotate "ELF Returns - Injured Spouse - CP 36D" .

  11. When processing CP 36Z, note the following:

    • TC 150 DLN/Tax Class 2

    • Document Code 10

    • Julian Date 887

    • FLCs: Austin (18); Brookhaven (19); Fresno (89)

  12. Send CP 36Z to the appropriate Collection/Automated Substitute for Return (ASFR) Function(s) as follows:

    • Austin - 3651 South IH35, Stop 5501, Austin , TX 78741

    • Brookhaven - 1040 Waverly Avenue, Stop 654, Holtsville, NY 11742–1129

    • Fresno - 5045 E. Butler, Stop 81404, Fresno, CA 93727–5136

  13. For those CPs where specific instructions are not provided, follow the procedures shown above for CP 36.

3.5.61.8.4.3  (01-01-2012)
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.

3.5.61.8.4.4  (01-01-2012)
CP 55 and CP 155 (Re-file DLN)

  1. Pull return, attach notice and re-file under the adjustment document DLN.

  2. Prepare additional block file folders when necessary for blocking series with attachments (those generating CP 55/155) to eliminate over-stuffing.

  3. If the original return is charged out to the Examination Function (via Form 5546) or is a duplicate filing notice or cannot be located:

    1. Destroy CP 55 or CP 155 if there are no related documents.

    2. Attach the notice and re-file under the adjustment DLN if there are related documents.

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

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

    2. Associate when the return is re-filed.

  5. 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 the document.

  6. If the original return was filed electronically for a tax year that resides on the Tax Return Data Base (TRDB), destroy the CP.

  7. 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.

3.5.61.8.5  (01-01-2012)
Other Requests

  1. Other requests serviced by the Files Function are:

    • Government Accountability Office (GAO)/ Treasury Inspector General for Tax Administration (TIGTA) Requests

    • Freedom of Information Act (FOIA)/Disclosure Requests

    • Taxpayer Advocate Service (TAS) Requests

    • Statistics of Income (SOI) Requests

    • Notice Review Processing System (NRPS) Requests

    • Correspondence Imaging System (CIS) Requests

    • In-House Taxpayer Photocopy Requests

    • Photocopying - Reimbursables

    • Microfilm Requests

    • Customer Service Inquiries Requests

    • IDRS Source Documents Requests

3.5.61.8.5.1  (01-01-2012)
Government Accountability Office (GAO) Audit Requests

  1. The GAO Campus Coordinator (CC) acts as liaison to the Files Function (Files) during the audit period. The audit timeframe mandates expedite procedures.

  2. The GAO CC will notify the Files GAO Point of Contact (POC) when to expect the audit requests in Files.

  3. The Files GAO POC will notify the appropriate Federal Records Center (FRC) when to expect the audit requests. Clearly label/identify requests sent to the FRC as GAO Requests.

  4. Form 4251 will show the literals "GAO XXX AUDIT" under the DLN and must be sorted separately for each FRC and Document Retention Unit (DRU). (XXX represents the type of audit being conducted e.g., financial, excise, etc.)

  5. Pull and route in-house documents daily to the GAO CC.

  6. Assemble requests for documents held at the FRC in strict DLN order and ship using procedures for Next Day Delivery.

  7. All GAO requests/documents returned from the FRC should be assembled in one batch with Block Not In File (BNIF), Document Not In File (DNIF) and charge-outs to the GAO CC daily.

  8. Initiate Special Search procedures for all requests returned indicating BNIF or DNIF.

3.5.61.8.5.1.1  (01-01-2012)
Files GAO POC - Special Search

  1. Sort requests into files sequence (DLN or Alpha).

  2. Re-check files to ensure the charge-out information is current.

  3. Check to see if the document is misfiled in the block, in an adjacent block or in a block with transposed numbers.

  4. For Blocks Not Received and/or Blocks Not In File, review the Automated Cycle Proof Listing and/or Cycle Proof Listing to verify that the original block/document was received in Files. After completing this action, forward BNIFs, DNIFs and charge-outs to the GAO CC.

3.5.61.8.5.1.2  (01-01-2012)
GAO CC - Special Search

  1. Upon receipt of the BNIFs, DNIFs and charge-outs, the GAO CC will verify that the requested DLN is correct.

  2. Utilize IDRS to locate the document by checking for an open control base and contacting the assignee; checking pending transactions such as Pending (PN), Corrected Unpostable (CU), Nullified Unpostable (NU), etc; checking Command Code (CC) AMDIS; checking for a CIS print; and checking for a re-file DLN

  3. Utilizing the information on the returned charge-out, determine the location of the document.

  4. The GAO CC along with the GAO Files POC will compile a list of those requests sent to the FRCs for which returns were not located. This list will be sent by the GAO CC to the Headquarters (HQ) FRC Contracting Officer's Technical Representative (COTR) who will forward this list to the appropriate FRC Director.

3.5.61.8.5.2  (01-01-2012)
Freedom of Information Act (FOIA) Requests

  1. Freedom of Information Act (FOIA) requests are submitted using Form 2275 rather than via CC ESTAB and will be faxed to the File Functions.

  2. Utilize Special Search procedures when servicing these requests.

  3. Upon determination that the requested tax return/document is located at the Federal Record Centers (FRCs), immediately notify the originator (Disclosure) and provide this information. Subsequently, Disclosure will contact the FRC.

  4. When servicing Form 2275, check the appropriate box in Block 15 and write "Return pulled. Sent to DSO in Chamblee " in Box 18.

  5. Fax a copy of Form 2275 (after scanning to Chamblee) to the Disclosure case worker (as shown on Form 2275). In lieu of faxing, an electronic mail may be sent to inform the caseworker (as shown on Form 2275) that the tax return has been scanned/sent to DSO in Chamblee.

  6. Process FOIA requests within three (3) business days.

3.5.61.8.5.3  (01-01-2012)
Taxpayer Advocate Service (TAS) Requests

  1. The Taxpayer Advocate Service (TAS) was established to enhance responsiveness to taxpayers who fail to receive prompt resolution to problems. TAS has two primary purposes:

    1. To assist taxpayers who have been unable to resolve a problem on the first contact and

    2. To analyze and determine the cause of a problem or delay and to correct the problem.

  2. Within the Files Functions, a coordination point should be established to handle TAS cases to ensure these requests receive priority handling.

  3. When servicing a request from TAS, process as follows:

    1. Request should receive priority handling.

    2. Immediately forward request to DRU or FRC for pulling/retrieving of the return.

    3. Upon receipt of the return, forward it to the File Functions coordinator

    4. Route all TAS requests directly to the requester in a separate envelope.

    5. Route out-of-area TAS requests directly to the requester (either a Campus or Area Office) if complete mailing information is provided on the document request. Requests by TAS employees begin with IDRS number "63."

  4. For those requests serviced by the FRCs, the FRC will send the serviced request directly to the requesting office if the complete mailing information is provided on the document request.

  5. If a TAS request comes back without the return, initiate Special Search procedures.

3.5.61.8.5.4  (01-01-2012)
Statistics of Income (SOI) Requests

  1. The purpose of the SOI program is to obtain statistical data through sampling from tax and information returns for its primary customers, Office of Tax Analysis (OTA) in the Department of Treasury and the Congressional Joint Committee on Taxation (JCT). These organizations utilize the information obtained to study the effect of current and proposed federal tax laws.

  2. These instructions include procedures for the following SOI related tasks:

    • Servicing SOI Sample Requests

    • Searching for Missing Returns in the SOI Sample

  3. Instructions for related SOI Functions are contained in IRM 1.13.3, Document Management. IRM 1.13.2, Processing Management, contains project completion deadlines.

3.5.61.8.5.4.1  (01-01-2012)
Servicing SOI Sample Requests

  1. Assign Form 4251 or SOI charge-out to DRU or to the SOI Clerk immediately for the pulling of the returns.

  2. Retain SOI selection sheets in numerical sequence.

  3. Receive and control Form 4251 or SOI charge-out with returns during regular weekly pulls or after special searches. Retain separately the Form(s) 4251 that are not matched with returns.

3.5.61.8.5.4.2  (01-01-2012)
Searching for Missing Returns in the SOI Sample

  1. Unmatched Form 4251 or SOI charge-out represents returns that are not located during either the initial pull or special searches

  2. Other SOI selected returns are declared missing during the sorting and grouping operations. For all returns missing during the initial search, do the following:

    1. Write the full charge-out information on Form 4251 or SOI charge-out.

    2. Attach a second copy of Form 4251 or SOI charge-out to Form 4189 (flag).

    3. Place the flag with "Copy 2" of the Form 4251 or SOI charge-out in the file to await return of the document.

    4. Forward "Copy 1" of the Form 4251 or SOI charge-out to the SOI Function.

    5. When the return is re-filed, nullify the previous charge-out information and place Form 4251 or SOI charge-out in the file.

    6. Utilize "Copy 1" of the Form 4251 or SOI charge-out to follow-up until the return or a suitable photocopy is secured for SOI.

3.5.61.8.6  (01-01-2012)
Notice Review Processing System (NRPS) Requests

  1. NRPS Requests are received in the Files Function for both IMF and BMF returns.

  2. Notate the following for IMF NRPS requests:

    • Requests are sorted by selection key and batched in groups of no more than twenty (20).

    • Each batch is preceded by the literals "IMF NRPS BATCH RETURN REQUEST" .

    • Sort each group of no more than twenty (20) into DLN sequence, by year, and follow the previous batch unless the selection key changes.

    • Batch size is determined by the Notice Review Function and can be disregarded when pulling the returns but batch integrity must be restored when returning documents to Notice Review Function.

    • Annotate the charge-out information on the document request or on the IMF NRPS Batch Return Request List. Each SPC has the option of generating one or two copies of the IMF NRPS Charge-out.

  3. Note the following for BMF NRPS requests:

    • BMF NRPS requests generate in the same way as the IMF NRPS.

    • Requests are sorted into selection key groups with each selection key group sorted into DLN sequence.

  4. Follow the same procedures as shown above for processing BMF NRPS requests.

3.5.61.8.7  (01-01-2012)
Correspondence Imaging System (CIS) Requests

  1. The Correspondence Imaging System (CIS) is a system that allows for the scanning of Form 1040X, internal transcripts, notices and correspondence for the Accounts Management Function.

  2. The Files Function will pull, complete document preparation (refers to those set of tasks that are required to prepare documents for imaging into a production scanner) for scanning, scan and re-file returns and/or documents.

  3. Note the following when processing CIS requests:

    1. Incoming Requests - Pull/retrieve documents for scanning.

    2. Scanning Documents Requested on Form 4251or Form 2275 - Scan requests (Form 4251 or Form 2275 received with or without a return). Document requests are input using CC ESTABD, Request Code "S" which indicates to Files that request should be filled by scanning, not sending a hard copy of the document. The literals "CIS SCAN REQUEST" will appear below the DLN.

    3. Sorting/Preparing Documents for Scanning - Before scanning, sort documents (including Form 4251 or Form 2275 (received with or without a return), CP notices, etc.) by document type and category code.

  4. Form 425or Form 2275 will be sorted by these work types:

    IMF Customer Service Representative (CSR) Specific - Internal Requests (IRRQ)
    BMF Internal Requests - IRRQ or Internal Requests 1120-IRRQ
    BMF International Internal Requests - IRRQ or Internal Requests 1120/706/709 - IRRQ
    EO Internal Requests - IRRQ or Internal Request 1120POL/1120C
    EP Internal Requests - IRRQ

3.5.61.8.7.1  (01-01-2012)
Correspondence Imaging System Requests - Scanning

  1. Prepare documents for scanning by following these guidelines:

    1. Assemble a batch size of no more that twenty (20) cases to avoid overfilling folders and to limit the number of documents in a batch during validation, in the event , there is a problem with the batch.

    2. Remove all staples, paper clips, rubber bands or any mechanism holding the documents together. Fan the documents to ensure pages are separated and contains no hidden staples.

    3. Keep all documents (papers, envelopes, routing slips, etc.) comprising a CIS case together.

    4. Feed the right edge of a portrait document or the bottom edge of a landscape document into the scanner first. Ensure that the edge leading into the scanner is undamaged.

      Note:

      Portrait documents are usually correspondence, returns or notices; landscape documents are usually transcripts.

    5. Place smaller documents such as Form W-2 at the leading edge center of the stack of pages.

    6. Position envelope in the center of the stack of papers. The leading edge into the scanner must be the uncut end.

    7. Tape all self-stick notes (leading edge that will feed into the scanner first) securely to a full sheet of paper prior to scanning to ensure they do not stick to the scanning equipment.

    8. Position all pages face up with separator sheets (face up) inserted at the beginning of each case.

    9. Repair torn documents with tape. Ensure that no adhesive is exposed.

      Note:

      The recommended tape for repairs is Scotch 3M Magic Tape.

    10. Photocopy badly damaged documents and use the copy for scanning. Re-file the original after photocopying.

    11. Ensure that the case contains the following in the order shown:

      Separator Sheet
      Form 4251 or Form 2275
      CP notice or transcript
      Tax return
      Attachments to the return
      Form W-2, if present
      Envelope

      Note:

      If a small envelope, Form W-2 or small pieces of paper are at the end of the batch, place a full sized blank sheet of paper at the end of the batch.

    12. Place the completed batch cases in the file folders (Document 6982) for transport to the scanning operation.

  2. When preparing work for scanning, position the envelope to avoid scanner jams using the following guidelines:

    1. Adjust the envelope to ensure the uncut/folded edge feeds into the scanner first.

    2. For windowed envelopes, position the window facing down so that the scanner rollers do not come into contact with the slick surface of the window.

      Note:

      Mend tears and wrinkles prior to scanning. Photocopy badly damaged envelopes and scan the copies.

    3. If both the top and bottom have been opened, cut down both sides and use only the part of the envelope that contains useful information (return address and postmark). If this leaves a windowed envelope exposed, place tape over both sides of the window portion of the envelope.

      Note:

      Trim oversized documents wider than 11 inches down to 11 inches prior to scanning. Use only the part of the envelope that contains useful information (return address/postmark).

    4. Bubble and manila (brown) envelopes must be photocopied prior to scanning. It is not necessary to photocopy manila (yellow buff) envelopes.

    5. After copying the part of the envelope with relevant information, destroy the original envelope by placing it in the designated receptacle for destroying documents.

    6. Place the photocopy of the envelope with the case for scanning.

    7. Remove any metal clasps from the back of envelopes to prevent getting caught in the scanner.

    8. After scanning, verify the document's image on the CIS system re-assemble and hold the document for 24 hours (1 work day) for in-house documents and 72 hours (3 work days) for FRC re-files. After waiting the allotted time, re-file the documents.

    9. If the image is not clear, re-image, review and re-assemble. Hold documents for 24 hours (1 work day) for in-house documents and 72 hours (3 work days) for FRC re-files. After waiting the allotted time, re-file the documents.

      Note:

      If the scanning equipment is inoperable for more than 48 hours and the documents cannot be scanned, route the documents to the Accounts Management Function. Notate on the document: "Scanner down, unable to scan" .

3.5.61.8.7.2  (01-01-2012)
Correspondence Imaging System (CIS) Requests - Non CIS Users

  1. The File Functions will provide a print of hardcopy of CIS cases for non-CIS users.

  2. Document requests (Form 4251) requiring a print of the return generally will indicate the literals "CIS PRINT REQUEST" immediately below the DLN.

    Note:

    Taxpayer Advocate Service (TAS) requests may be requested using CC ESTABD, using definer V with the Remarks sections containing the CIS case file number and indicating "CIS Print Request" .

  3. Review the " Remarks" section to determine if the CIS Case ID number is provided. If so, research and provide the information.

  4. If the CIS Case ID number is not provided, pull the Form 5147, IDRS Transaction Record, to determine the ID number.

  5. In those instances where a partial DLN is shown on the charge-out (Form 4251), refer to the "Remarks" section where the CIS number should be provided or the literal "CIS Number not on TXMOD, pull using SSN or pull Form 5147" .

  6. After locating the case on CIS, print the CIS case in its entirety.

  7. Printing the CIS case in its entirety includes the following:

    • Case Page

    • Case Notes

    • Images of the Document

    • Request Completed screen

    • Copies of any Linked cases

  8. Route document(s) to requester.

3.5.61.8.8  (01-01-2012)
In-House Taxpayer Photocopy Requests

  1. Pull/retrieve all returns listed on Form 4251 at one time and charge out for photocopying.

  2. Fax photocopy requests for Form 706 and Form 709 submitted using Form 2275 as follows:

    • Form 706 - Fax Number: (859) 669-2709

    • Form 709 - Fax Number: (816) 257-0041

  3. After photocopying, route the photocopy to the requester and forward the returns for re-filing.

3.5.61.8.9  (01-01-2012)
Photocopying - Reimbursables

  1. Process requests for photocopies, other than those for "Public Use Photocopies" , with the original return unless otherwise authorized. This applies to in-house as well as field requests.

  2. Process Public Use Photocopies requests as first priority. Service all other photocopy requests on a first-in, first-out basis.

  3. If the copy is unclear, improve it to the greatest extent possible. If the requester is authorized to receive original returns and the copy is unreadable and cannot be improved, send the original document to the requester.

  4. It the requested photocopy package exceeds ten (10) pages, do the following:

    1. If the requester is authorized to receive original returns, send the original document to the requester.

    2. If the requester is not authorized to receive original returns, photocopy the entire package and route to the requester.

  5. Do not photocopy miscellaneous work papers or extraneous material unless specifically stated in the request.

  6. Stamp "Photocopy - Do Not Process" on any return or document to prevent a return from reprocessing.

  7. When servicing a requests for a tax return/document for an Army Post Office (APO)/foreign address, provide official photocopies of the original return and/or documents.

3.5.61.8.10  (01-01-2012)
Microfilm Tape Requests

  1. Microfilm requests are received from various functions within IRS including all campuses and area offices.

  2. Microfilm requests may be received as follows:

    • Mail

    • Telephone

    • Fax or

    • Computer generated (IDRS)

  3. If the information above is not provided, contact the requester for the additional information.

  4. Upon receipt in the Files Function, sort requests as follows:

    • Expedites

    • IMF

    • BMF

    • Requests for other Campuses

  5. To service microfilm requests, ensure that the following is provided on the request:

    • EIN/TIN

    • District Office Number and

    • Cycle Date

    • Complete mailing address (including stop numbers)/ fax number

  6. Date stamp and/or ensure all incoming requests are serviced on a first-in, first-out basis; Expedites should be worked within twenty four (24) hours of receipt.

    Note:

    For those Campuses where the tapes are not maintained in-house, process expedite requests within twenty four (24) hours of receipt of tapes from vendor.

  7. Route microfilm information via fax or mail to the requester. Please ensure that the correct fax number and/or complete mailing address (including stop number) is shown on the correspondence.

  8. Retain faxed requests for one (1) year and destroy as classified waste.

  9. Maintain a log for all requests. For those requests where the microfilm information is not available or information for the given EIN/TIN is not shown on the tape, etc., notate the reason in the log.

  10. The annual delivery of microfilm retention tapes are:

    • BMF - Expect receipt in late September/early October

    • IMF - Expect receipt in December

3.5.61.8.10.1  (01-01-2012)
Microfilm Tape Requests - Reformatting

  1. 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. Ship to: Data Imaging Solutions, Attention: Tony Reese, 1883 Elm Hill Pike, Suite 115, Nashville, TN 37210–3726.

3.5.61.8.11  (01-01-2012)
Customer Service Inquiries Requests

  1. Occasionally, the Account Management Function receives telephone calls from taxpayers stating that a check is attached to a tax return and has not cleared their bank. Rather than requesting the document through normal channels, a faxed request (or Form 4442) for research is sent to the Files Function.

  2. The request should include the following:

    • Requester's name, telephone and fax number

    • Taxpayer's name, TIN, MFT, Tax period and DLN

    • Stated request criteria

  3. Complete a thorough search of the tax return to for the check/payment.

  4. Reply by fax or telephone regardless of whether or not a payment is attached.

  5. If the payment is found, submit payment using the received date of the return and process as a discovered remittance. See IRM 3.5.61.2.7, Discovered Remittances, for additional information.

3.5.61.8.12  (01-01-2012)
IDRS Source Document Requests

  1. When servicing requests for source documents maintained separately from the Transaction Record (Computer Form (CF) 5147), do the following:

    1. Screen the transaction record to obtain the employee number, sequence number and input date.

    2. Locate the correct document folder

    3. Annotate the employee number and input date on the source document so that it can be properly filed.

  2. Attach source documents for Doc Codes 54, 78 and 64 to the transaction record before filing. The source document becomes part of the document filed and is not requisitioned separately.

    Note:

    Adjustments made based on oral statements from the taxpayers should be input as "NSD (Non-Source Document)" . Source documents are not sent to Files when an adjustment is input as "NSD"

    .

  3. File source documents for payments (Doc Codes 18 and 28) input from an Area Office in payment sequence number order.

  4. The transaction record contains the payment sequence number in lieu of the employee number. Process as follows:

    1. Screen transaction record to locate and associate the document.

    2. After association, transmit the package to the requester

    Note:

    If determined locally by Files Management, associate payment documents with the CF 5147 and file by DLN which facilitates servicing the requests.

3.5.61.9  (01-01-2012)
Re-files Requests

  1. This subsection describes the procedures for servicing requests for Refiles.

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

  3. 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.

  4. If there is a charge-out in the block for the document being re-filed, remove the charge-out.

    Note:

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

  5. 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.

  6. 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

    • Write the block DLN on the folder and

    • Shelve it in place of the missing block or return it to the FRC

  7. If the DLN on the flag matches the refile, follow the instructions on the flag.

  8. If Form 3893, Re-Entry Document Control, is attached to a retun being refiled, it must show the following:

    • An alpha/numeric block control number in Box 1 with a red check mark.

    • A batch number in Box 3 as proof of processing prior to any refile action.

  9. If returns and/or attached Form 3210 are received and the DLN has been crossed out/line drawn through, research IDRS to ensure the returns have posted. If they have not posted, route the returns to the Accounting Function.

3.5.61.10  (01-01-2012)
Recharge Requests

  1. This subsection describes the procedures for servicing requests for recharges.

  2. Request for recharges can be made via Command Code (CC) ESTABD, Request Code "T" which will result in "RECHARGE " appearing below the DLN on Form 4251.

  3. Requests can also be received on Form 2275 where "Part C" will be completed.

  4. File recharges from which the return or document was withdrawn.

  5. Nullify/void a previous charge-out by either:

    • Removing the charge-out document or

    • Lining out the entry on the Block Control Sheet

3.5.61.11  (01-01-2012)
Requests for Association of Attachments

  1. This subsection describes the procedures for associating attachments to requested returns and/or documents.

  2. Staple the document to the back of the return. To service the request, the attachment (Form 9856, Attachment Alert) must contain the following information:

    • DLN (Correct, controlling DLN)

    • SSN or EIN

    • Tax Period

    • Originator name, function, IDRS number

    • Complete mailing address including mail stop number

    Note:

    An IDRS print with the correct, controlling DLN highlighted can be used in lieu of Form 9856 as long as all the information shown above is provided on or along with the highlighted print. The word "Attachment" should be notated (typed or written) and clearly highlighted on the IDRS print.

  3. If the information provided is not adequate for servicing the request, return the document to the requester.

  4. If the return is charged out, place the attachment document, along with a green flag, in the block. When the tax return is sent back for re-filing, associate the document.

  5. If the attachment is an Annual Statement for Form 1120-L or Form 1120-PC and the return is charged out to SOI, route the Annual Statement to the SOI Function. Flag the remaining attachments for attachment to the document when it is returned for re-filing.

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

  7. Flag all attachments sent to the FRC and ensure the word "Attachment" is legible.

3.5.61.12  (01-01-2012)
Routing of Examination Requests

  1. Pull, associate the AIMS labels/transcript and send the return directly to the Examination office requesting the return using the addresses on the AIMS label.

  2. Two (2) labels are provided with the group address. Use one label for the mailing envelope and the other for Form 3210.

3.5.61.13  (01-01-2012)
Examination/Collection Program Requests

  1. This subsection of the IRM provides procedures for servicing Examination and Collection Function requests and procedures for the following:

    • The Audit Information Management System (AIMS)

    • Individual Master File (IMF) and Business Master File (BMF) Examination Selections

    • Form 706/ Form 709 - Examination

    • TC 424 Requests for Returns

    • Examination Follow-up Requests

    • Automated Issue Identification Systems (AIIS)

    • Automated Underreporter, Multiple Filers and Married Filing Separately

    • Exempt Organizations (EO)/BMF Examinations

    • Partnership (Form 1065) Returns- Form 5546

  2. For a complete and correct listing of Examination Function addresses, see the AIMS website: (http://mysbse.web.irs.gov/exam/mis/contacts/default.aspx) for the Primary Business Code (PBC) and Employee Group Code (EGC) information.

3.5.61.13.1  (01-01-2012)
Audit Information Management System (AIMS)

  1. All computer-generated Examination requests are produced on Form 5546, Examination Return Charge-Out.

    1. Form 5546 is the same as Form 4251 except that item numbers 1 through 7 are not preprinted. This allows for more space for computer printed information.

    2. Process Form 5546 in the same way as Form 4251. Hand carry those returns that are coded "L" to the Audit Classification Function for prompt audit.

3.5.61.13.1.1  (01-01-2012)
AIMS Messages

  1. Form 5546, Examination Return Charge-Out, generates with labels under certain conditions. In addition, these forms may contain a legend for Examination Function use and messages which serve as instructions for the Files Function.

  2. Pulls (Return Requested) - AIMS messages and meanings are as follows:

    1. Ship return to named SPC.

    2. "INFORMATION REPORT AVAILABLE" - Pull return, associate Form 5546 with labels and route to the Examination Function.

    3. No message printed - Pull return, associate Form 5546 with labels and route to the Examination Function.

  3. No Pulls (No Return Requested) - AIMS messages and meanings are as follows:

    1. Associate Form 5546 with labels and route to the Examination Function.

    2. "NO RTN REQSD FLOW THROUGH NOTIFICATION/NO RTN REQUESTED/NO RTN REQSTED MANUALLY CONTROLLED 918A/NO RTN REQSTED/ INFO RPT AVAIL/NO RTN REQSTD RELATED INVESTOR NOTIFICATION/NO RTN REQSTD PARTNER EXAM VOIDED" - Associate Form 5546 with labels and ship to requester.

    3. "OBTAIN RTN FROM OTHER SC/OBTAIN RTN FROM OTHER SC INFO RPT AVAIL" - The requested return is in another Campus but the Master File selection processing did not forward the Form 5546 to that Campus. Route Form 5546 to that Campus.

  4. If the original return is filed electronically and the account is on TRDB, a TRDB transcript is received. Associate the transcript with the AIMS package.

  5. If a document request is received for a DLN with a list year that has been destroyed, check the CSED extract listing. If the DLN is not on that listing, annotate the requests that the document has been officially destroyed and return to the requestor. If the DLN is on the listing, send the request to the FRC and forward the return to the requestor upon receipt.

  6. Schedule K-1 are no longer associated with the parent returns in the Ogden and Cincinnati Campuses. If the request is for a Form 1120S, Form 1041, or Form 1065, pull both the parent return and the Schedule K-1 from their respective files, associate and route to the requester.

3.5.61.13.2  (01-01-2012)
IMF and BMF Examination Selections

  1. For each cycle, the following is received:

    • Computer Printed Labels

    • Forms 5546

    • CP Notices

    • Command Code (CC) TRPRT Transcript, if appropriate

3.5.61.13.2.1  (01-01-2012)
Payer Master File (PMF) Transcripts (CSPC and OSPC only)

  1. Payer Master File (PMF), IMF and BMF transcripts are printed every cycle by list year and control DLN beginning in cycle 14.

  2. Associate with IMF and BMF returns before releasing to the Examination or EP/EO Function except for CP 19 and CP 20, Unallowables.

  3. Do not hold return requests for subsequent cycle output as the absence of a transcript indicates that the taxpayer is not on the PMF.

    1. Destroy PMF transcripts that cannot be associated with the return after eight (8) cycles.

    2. Forward PMF Patronage (PATR) and Civil Penalty transcripts to the requester immediately upon receipt. A return request does not generate.

      Note:

      Multiple PMF transcripts can be generated for one return/controlling DLN.

3.5.61.13.2.2  (01-01-2012)
Information Return Master File (IRMF) Transcripts

  1. Information Return Master File (IRMF) transcripts are generated for IMF returns only and are printed one cycle before the corresponding Form 5546. The transcripts are sorted by Master File cycle, list year, control DLN and should be attached/included in the AIMS packet.

3.5.61.13.2.3  (01-01-2012)
Returns Charged Out to Statistics of Income

  1. If a return is charged out to SOI when servicing the Form 5546 request, do the following:

    1. Attach DIF Form 5546 with SOI/DIF flags (Forms 4817)

    2. Attach Special DIF Form 5546 with DIF Special flags (Form 4817)

3.5.61.13.2.4  (01-01-2012)
Associating Related Documents

  1. Associate related documents as follows:

    1. CP 12 and CP 32 - Associate with related Unallowable notices CP 19 and CP 20. If no CP 19E or CP 20E is found, associate the CP 12 or CP 32 with the related return.

    2. CP 19E and CP 20E - Associate with related computer-printed (CP) labels for Source Code 03.

    3. CP 83 and CP 233 Math Error notices - Associate with CP labels for Source Code 15.

  2. Associate requests and related IMF returns with CP labels, related notices and IRMF/ PMF transcripts.

  3. Associate requests and related BMF returns with CP labels, PMF/ BMF - CTR Matching Program transcripts (if available) and IRMF transcripts.

  4. Sort and route associated returns.

3.5.61.13.2.5  (01-01-2012)
Form 5546 Received With Charge-Out Information

  1. If Forms 5546 are received with charge-out information, route as follows:

    1. If charged-out to Area Office Examination or Campus Compliance Function, indicate this information and route back to the requester.

    2. If the requested document is missing/not in file (NIF), route to the Special Search Function.

3.5.61.13.2.5.1  (01-01-2012)
Form 5546 Charged-Out to SOI

  1. IMF - If Form 5546 is received with SOI charge-out, take the following actions:

    1. Associate the Forms 5546 with the corresponding labels and flag SOI/DIF or Special DIF.

    2. Route these packages to the SOI Function to secure the return. The SOI Function should expedite Forms 5546 flagged DIF Special.

    3. When the return is secured from the SOI Function, route it to requester.

    4. Recharge document to the new requester.

  2. BMF - If Form 5546 is received with SOI charge-out (SOI returns are classified by the Examination Function) do the following:

    1. Associate Form 5546, computer-printed labels, BMF-CTR Matching Program transcripts (if available), IRMF transcripts, DIF/SOI or DIF Special Flag.

    2. Route to the Examination Function where returns will be associated by SOI cycle with sort groups.

3.5.61.13.2.6  (01-01-2012)
Mailing Out Associated Returns

  1. After sorting and association have been completed, assemble returns in DLN sequence within the sort groups.

    1. Notate each container to show the Area or Campus Examination Function, Enterprise Computing Center -Martinsburg (ECC-MTB) print cycle, type of Examination program (such as 1040 DIF, Special Source Code 03, etc.), and the total volume.

    2. Number the containers consecutively for each requesting area. For example: 1 of 3, 2 of 3 or 3 of 3.

  2. At the end of each cycle, route all cases with returns to the requester. Separate labels that have not been associated with returns into two groups:

    • End-of- Cycle for Area Office ordered returns

    • End-of-Cycle for Campus ordered returns

  3. Transmit labels in separate boxes to the Campus Examination Function by Area Office for each type of return as follows:

    • Examination Labels with Form 5546 and Charge-out Information

    • Labels Only

    • BMF- CTR (Currency Transaction Report) Matching Program Transcripts

  4. As Form 5546 from previous cycles are received, route them to the requester/designation as shown on the PBC/EGC listing with the return or annotate with "Special Search" information showing that the return has not been located.

    1. Route on a weekly basis, separate from the current cycle shipment.

    2. Annotate the routing document to indicate that these are returns and that Form 5546 is for previous cycles.

3.5.61.13.3  (01-01-2012)
BMF Examination Programs for Form 706, Form 706-GS and Form 709

  1. The Examination Function needs all original Form 706 and Form 706-GS are processed under BMF procedures for classification.

  2. When the TC 150 posts to the Master File, Form 5546 and computer printed labels are generated for association with Form 706 and Form 706-GS.

  3. Process as follows:

    1. Receive Form 5546 and related returns.

    2. Route Form 5546 for pulling of returns.

    3. Associate Form 5546 and returns with related labels.

    4. Perform special search to locate missing and charged-out Form(s) 706.

    5. Purge all remaining Form 706 and Form 706-GS and route to the Examination Function for classification forty five (45) days after establishing batch folders.

      Note:

      The 45 day period starts when the Files Function receives the folders.

    6. If no AIMS assembly is received within two (2) cycles after the return is processed, route to the Data Control Unit in the Accounting Function for SCCF and Master File research.

  4. Upon receipt of the package, do the following:

    • Verify that a MFTRA -C is included.

    • Review the MFTRA-C for a Form 709 DLN.

    • If no Form 709 DLN (MFT 51) is found, assemble the package and route to the Examination Function (include MFTRA-C).

  5. Limit the initial search for Form 709, Gift and Generation-Skipping Transfer Tax Return, to the donor files within the SPC where the estate tax return is filed.

  6. On returns Form 706 selected for the Examination Function, the classification sheet will show whether charge-outs (Form 4251 or Form 2275) should be routed to other SPCs.

  7. If required, prepare the appropriate Form 709 charge-outs with the decedent's name and Form 706 DLN.

  8. If no related donor file exists, annotate "NIF" on the request.

  9. Associate Form 709 and related files with the appropriate Form 706 examination package and compare the decedent's name and SSN with the donor's name and SSN to ensure they are the same.

  10. Sort the Examination Function package by requesting Area Office.

  11. After sorting and association has been completed, package returns in alpha or DLN sequence as determined locally. Notate each container to show the following information:

    • Area Office or Campus Examination Function

    • ECC-MTB print cycle

    • Form 706 Return Examination Selection

    • Total Volume

      Note:

      Number the containers consecutively for each requesting area.

  12. At the end of each cycle, route all cases to the requester whether or not returns have been received. Transmit labels that have not been associated with returns in the last box of the shipment and sort separately as follows:

    1. Examination Labels without Form 5546 and return.

    2. Examination Labels with Form 5546 and charge-out information.

  13. As Form 5546 from previous cycles are received, transmit to the requester, either with the return or annotate with the literals "Special Search" to inform that a special search has been conducted but the return was not located.

  14. Form 5546 (Form 709 (Gift Tax) selections are received for use in charging-out Form 709. Note the following when servicing these requests:

    • Forward Form 5546 to DRU for pulling of the donor's file.

    • Initiate Special Search if the donor's file is missing or charged-out.

    • Sort Form 709 donor's files by Area Office and route the return packages to the Area Office or Campus Examination Function.

    • Additional Form 709 may be received in the Files Function after the Form 706 return packages have been routed to the Examination Function. Route Form 709 to the Examination Function for association with the Form 706 case file. Follow local procedures for identifying and routing Form 709.

  15. For Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States and Form 706-A, United States Additional Estate Tax Return, pull the return and forward to the Campus Examination Function.

3.5.61.13.4  (01-01-2012)
TC 424 Requests for Returns

  1. The Files Function receives output as a result of an individual examination request for a specific return weekly. These requests can have any source code (other than 02) and can be for any type of return (e.g., IMF or BMF).

  2. For each request input by the Examination Function, the Files Function receives Form 5546 and the computer printed labels.

  3. Use Form 5546 for pulling the returns.

  4. Associate requests, related returns, PMF, IMF or BMF transcripts with computer-printed labels and BMF - CTR Matching Program transcripts (if available).

  5. Sort and route associated returns. Modifications of sorting and routing may be made as needed.

  6. If Form 5546 are received with charge-out information, route as follows:

    If charged-out to Then
    Area Office or Campus Examination Function, Treat as a filled request and indicate to requester (as shown on the PBC/EGC listing) that the requested return is charged out.
    Campus Function other than the Examination Function, Route to the Special Search Function.
    SOI Record SOI cycle and page number on the Form 5546 and route to the SOI Function to secure the return.

3.5.61.13.4.1  (01-01-2012)
Mailing Out Associated Returns

  1. After sorting and association are completed, assemble returns within the sort groups. Notate each container with the following information:

    • PBC/EGC Destination

    • ECC-MTB Print Cycle

    • "TC 424 Requests for Returns"

  2. At the end of each cycle, route all cases to the requester whether or not returns are received. Send labels that have not been associated with returns in the last box of the shipment and sort separately as follows:

    1. Examination Labels without Form 5546 and return

    2. Examination Labels with Form 5546 and charge-out information

  3. As Forms 5546 from previous cycles are received, route to the requester, either with the return or label and write the words "Special Search" to inform that a special search has been performed but the return was not located.

  4. Route to the appropriate Examination Function on a weekly basis, separate from the current cycle shipment.

  5. Annotate the routing document to indicate that these returns and Form(s) 5546 are for previous cycles.

3.5.61.13.5  (01-01-2012)
Examination Function Labels

  1. If a problem is identified with the printing of labels, submit a ticket so that the problem can be corrected as quickly as possible.

  2. When submitting the ticket, provide the following information:

    • Cycle Number

    • Job Name or Identification

    • Campus impacted

3.5.61.13.6  (01-01-2012)
TC 424 - No Return Requested

  1. Weekly, the Files Function receives output for specific Form 5546 and computer printed labels where the return has already been secured by the Examination Function or the return is not needed. These requests can be for any source code (other than 02) and any type of return (e.g., IMF, BMF or NMF).

  2. Associate Form 5546, PMF, IMF or BMF transcripts, BMF - CTR Matching Program transcripts (if available) and TRDB transcripts (if available) with appropriate computer-printed labels.

  3. Sort and route associated packages as shown on the PBC/EGC listing provided by the Examination Function.

  4. Depending on agreements between the Examination Function and the Files Function, returns secured by the Campus Examination Function prior to the input of TC 424 may be sent to the Files Function for association with the Form 5546 and labels.

  5. Mailing out Associated Cases - After sorting and association are completed, assemble cases within the sort groups. Notate each container with the following:

    • PBC/EGC Destination

    • ECC-MTB Print Cycle

    • "TC 424 No Return Requested"

  6. When the association process is completed (e.g. those instances where the Files Function associates returns), return any unassociated items to the Examination Function for resolution.

3.5.61.13.7  (01-01-2012)
Follow-up Requests for Returns and Additional Examination Function Labels

  1. The Files Function receives the following daily:

    1. Follow-up requests for Form 5546 not received from the original request.

    2. Examination Function Labels when the Examination Function needs additional status labels for specific cases.

  2. Process these requests as follows:

    1. Route Form 5546 (Follow-up Requests) for pulling of the return.

    2. If the return is charged out, route as follows:

    If charged-out to Then
    Area Office or Campus Examination Function, Treat as a filled request and indicate to the requester (as shown on the PBC/EGC listing) that the requested return is charged out.
    Campus Function other than the Examination Function, Route to the Special Search Function.
    SOI Record the SOI cycle and page number on Form 5546 and route to the SOI Function to secure the return.

  3. When necessary action is completed on follow-up requests, route to the requester.

  4. Since labels are not received for follow-up-requests, no association is needed. Route to the appropriate Examination Function in a separate container.

  5. Label the container and the routing document to indicate that these returns and Form 5546 are due to a follow-up request.

  6. When Examination Function labels are received, there are only nine (9) labels for each taxpayer. No corresponding Form 5546 is generated.

  7. Sort and route to Examination Function using the PBC/EGC listing.

  8. Package Examination Function labels in a separate container. Label the container and the routing document to indicate these are additional status labels.

3.5.61.13.8  (01-01-2012)
Automated Underreporter, Multiple Filers and Married Filing Separately Programs

  1. This subsection includes information and instructions for processing requests for the following programs:

    • Automated Underreporter

    • Multiple Filers

    • Married Filing Separately

3.5.61.13.8.1  (01-01-2012)
Automated Underreporter Program

  1. The Automated Underreporter (AUR) Program generates return charge-outs to obtain Form 1040. Paper transcripts are no longer generated.

  2. Receive Form 4251 and forward to obtain the requested returns.

  3. Forward returns secured from the FRCs to the Underreporter Function.

  4. Securely staple each return behind the corresponding Form 4251.

  5. To minimize delay in processing AUR Requests, sort requests as either Campus Retained Documents or FRC/NARA Retained Documents.

  6. If requested document is located at the Campus, process the request and route to requester.

  7. If requested document is located at another SPC, contact the SPC to determine if the document is retained locally or at the FRC/NARA. If retained locally, send request to SPC for processing. If retained at the FRC/NARA, route directly to the FRC/NARA.

  8. Provide information on an on-going basis, when requested, as to what documents (DLNs) are retained locally and those located at the FRCs including information on when requests were transmitted.

  9. For those AUR cases going to the Campus Examination Function (returns already secured per previous instructions), associate Form 5546 and the examination labels and forward to the Campus Examination Function.

3.5.61.13.8.2  (01-01-2012)
Multiple Filers and Married Filing Separately Programs

  1. The Multiple Filers and Married Filing Separately programs generate a computer listing of the entities (side-by-side) of the two returns to be associated.

  2. The listing also indicates, for each entity, if the return is currently charged out to the Examination Function. Note the following messages and definitions:

    1. The message "TC 420 YES" - (Multiple Filer, Source Code 04) or its absence (Married Filing Separately, Source Code 13), indicates that the Examination Function has the return. Annotate this fact on the related request (Form 5546).

    2. The message "NO TC 420" - indicates that the Examination Function does not have the return.

  3. Use the listing to assemble a complete case file including Form 5546, computer printed labels and the returns for the Campus Examination Function.

  4. Forward Form 5546 for pulling of the returns.

  5. Receive Form 5546 with returns and associate them with the Examination notice.

  6. To associate, see the following instructions:

    Note:

    A Case Serial Number is shown on Form 5546. The Document Control Number is shown on the Examination notice.

    1. Using the two corresponding numbers, associate Form 5546 and the attached returns to the Examination notice.

    2. Route the complete case file to the Examination Classification Function. A completed case file consists of both Forms 1040, computer printed labels, both Forms 5546 and the Examination notice.

  7. If one of the returns for a case file is not located upon initial search, do not route for special search. Forward the incomplete case file to the Examination Function.

3.5.61.13.9  (01-01-2012)
Exempt Organization (EO)/BMF Examination Program (OSPC)

  1. EO AIMS generates return charge outs (Form 5546) and pre-addressed labels sorted into DLN sequence by sort key.

  2. Whenever a requesting office orders a return (via TC 424) or places a bulk order for Selection of Exempt Returns for Examination (SERFE) scored returns (via CC AM427S), the system determines whether the SPC of jurisdiction has processed the return or not.

  3. Whenever the returns requested are processed at the SPC of jurisdiction, Form 5546 generates with the pre-addressed labels. Service these requests as follows:

    1. As these in-house Form(s) 5546 do not have any special legend in the area immediately above the pre-addressed box entitled, "Renumbered DLN and Processing Year" , sort into DLN order by PBC/EGC.

    2. Route Form 5546 to the Document Retention Unit (DRU) for pulling.

    3. Hold pre-addressed labels in suspense awaiting completion of the pulling.

    4. After pulling the returns, associate them with their pre-addressed labels.

    5. If any Form 5546 show a charge-out within the Campus, request Special Search and suspend the case for two weeks to allow the return to be sent back.

  4. If the returns requested were not processed at the SPC of jurisdiction for the requesting office, an additional Form 5546 is printed by the SPC that processed the return. Service these requests as follows:

    1. As Form 5546 printed by the SPC of jurisdiction bears the legend, "RETURN IN TRANSIT" above the preprinted field on the Form 5546 entitled "Renumbered DLN and Processing Year" , send these immediately to the office identified by the PBC/EGC.

      Note:

      Form 5546 printed at the processing campus bears the legend, "SHIP RETURN TO XXX."


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