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Part 4. Examining Process

Chapter 1. Planning and Special Programs

Section 3. Source of Returns-Priority Programs-DIF and Ordering

4.1.3  Source of Returns-Priority Programs-DIF and Ordering

4.1.3.1  (10-24-2006)
Priority Program Overview

  1. Changes have been made to the way we select and direct our examination inventory and resources. Several income tax strategic initiatives have been identified and priority programs developed to secure a portion of our workload. Specific criteria and methodology is used to identify and surface the work in each program. Specific criteria and methodologies are used to identify and surface the workload in each program. The criteria used is continuously evolving.

  2. A Headquarters Program Manager is assigned to each priority program. Please check the related web sites or contact the Program Analysts for current trends and updated information. See the Exam Planning and Delivery web site at: http://sbse.web.irs.gov/EPD/

  3. Headquarters determines a list of source codes, project codes and ERCS tracking codes that are applicable to each priority program. These codes are used to measure our accomplishments against the business plan and the operational priorities. See the AIMS web site at: http://sbse.web.irs.gov/AIMS/

  4. Following is a list of the priority program workload:

    • National Research Program ( NRP)

    • Abusive Tax Avoidance Transaction (ATAT) Promoters and Participants

    • Offshore Credit Card

    • High Income Taxpayers

    • High Income Non-Filers

  5. To ensure workload delivery meets Examination priorities, all work must be obtained through the PSP office. With the exception of related return or multi-year pickups on priority work, Areas must secure PSP approval of locally generated work. The field will not generate their own work.

  6. Case building will be completed for the priority workload at various Campuses and in some cases, the Area PSP. Case building refers to the process whereby research is performed using various computer systems. This research is printed and included in the case files with the tax return that is under consideration for examination. See IRM 4.1.5, Classification and Case Building.

4.1.3.1.1  (10-24-2006)
National Research Program

  1. The National Research Program (NRP) is a nationally mandated program and the top workload priority. NRP is a comprehensive effort by the IRS to measure compliance for different types of taxes and various sets of taxpayers. The NRP approach to measuring reporting compliance balances research quality, efficiency and the reduction of taxpayer burden. It establishes a tax return sample that is representative of the taxpayer population. NRP uses case building data to determine if the return should be considered accurate as filed. The NRP cases are selected and distributed to the Area PSP offices as directed by the NRP Headquarters office. Please also refer to IRM 4.22,National Research Program (NRP) and the NRP web site at http://nrp.web.irs.gov .

  2. Each Area PSP will have an NRP Coordinator to administer this program for the Area. The coordinator duties include:

    1. Coordinate and administer training for the NRP classifiers and examiners.

    2. Coordinate the classification and classification review of the returns.

    3. Ensure the returns and check sheets are input on the RGS server.

    4. Ensure the returns are assigned to NRP examiners.

    5. Serve as a liaison between the NRP HQ office and the field managers and examiners to process exclusion requests and resolve examination and procedural issues that arise.

    6. Coordinate the use of the Case Tracking System and the data capture process on completion of the examination.

4.1.3.1.2  (10-24-2006)
Abusive Tax Avoidance Transactions (Promoters and Participants)

  1. The Promoter workload for the Area is developed and perfected by the Lead Development Center (LDC) from leads surfaced by the field or other sources. The LDC sends approved investigations to the Area PSP and assigns a tracking code to each investigation. Tracking codes are used to link participant examinations to the promoter investigation. Refer to IRM 4.32.2.5 ,

  2. The Participant workload will generally be developed and perfected at the Campus. Please refer to the ATAT IRM 4.32.2

  3. Each Area PSP will have a coordinator for the ATAT program workload. The ATAT coordinator duties include:

    1. Serve as a resource person and a liaison between the LDC and the Area ATAT examination team.

    2. Ensure the appropriate project code and ERCS tracking codes are applied to the promoter investigation case before it is assigned to the appropriate field function.

    3. Flag the case with instructions on the appropriate tracking code to be used for related pick-ups and participant examinations.

    4. Monitor and track the status of the cases through disposition.

    5. Work with the examiners after they secure the participant list to ensure they forward the list to the Headquarters Program Analyst.

    6. Assign the participant cases to the field with the appropriate project and tracking codes after they have been case built by the Campus.

    7. If the decision is made during the promoter investigation to perform sample examinations on 20 participants or less, the examiner, his/her group manager and the PSP Coordinator will coordinate with the Headquarters ATAT Program Analyst to identify the participants’ tax returns to be examined in order to establish harm to the government. The selected sample of participants’ returns will be case built by the local Area PSP office.

    8. Keep abreast of the current issues and procedures and ensure they are communicated with the field examiners.

4.1.3.1.3  (10-24-2006)
Offshore Credit Card Project (OCCP)

  1. The OCCP workload is developed at a national level from information received from the issuance of various summonses to credit card companies and third party processors.

  2. The cases are shipped to the Area PSP for assignment to the field. PSP will perfect the AIMS/ERCS controls on the cases and assign the cases to the appropriate field examination groups.

  3. A PSP coordinator will be assigned to coordinate the OCCP Program similar to the ATAT Coordinator duties stated in See IRM 4.1.3.1.2., Abusive Tax Avoidance Transactions (Promoters and Participants)

4.1.3.1.4  (10-24-2006)
High Income Taxpayers

  1. The High Income Taxpayers workload is pre-identified at a national level from several specific selection models. The cases are shipped to the Area PSP for assignment to the field examination groups.

4.1.3.1.5  (10-24-2006)
High Income Non Filers (HINF)

  1. The High Income Non Filer (HINF) workload originates from various sources. Criteria has been established for:

    1. High Risk Schedule C cases

    2. Cases with fraud indicators

    3. Cases referred from Area offices

    4. Cases with flow-through K-1 income

  2. Any leads received in the Area during the year that meet the HINF criteria will be forwarded to the Memphis Campus for filtering and case building.

  3. Please see IRM 4.1.4.3.6 for the HINF screening criteria for leads sent to the Area PSP. Cases meeting the criteria for examination in the Area office will be classified, AIMS controls secured and the substitute for return (SFR) posted. These cases will be forwarded to the Area PSP for assignment to the examination groups.

  4. To enhance quality, examination techniques and procedural guidance may be enclosed in each HINF case file. Please refer to IRM 4.12, Nonfiled Returns for additional information.

  5. PSP must ensure that the AIMS/ERCS controls have been perfected and the appropriate project code is applied to the case prior to assignment to the field.

4.1.3.2  (10-24-2006)
DIF Overview

  1. This chapter discusses sources of DIF returns.

  2. DIF (Discriminant Function) is a mathematical technique used to score income tax returns as to examination potential. These formulas were developed based on available NRP data. Each return measured under DIF receives a DIF score. Generally, the higher the score, the greater the audit potential. The highest scored returns are made available to Examination upon request.

  3. DIF mathematical formulas are confidential and for official use only. The DIF score assigned to a return should not be disclosed.

4.1.3.2.1  (10-24-2006)
Types of DIF Returns

  1. The following types of returns are computer scored under the DIF System:

    1. Individual Returns

    2. Corporation Returns

    3. S Corporation Returns

    4. Partnership Returns

    5. Fiduciary Returns

4.1.3.2.2  (10-24-2006)
Individual Returns

  1. All individual returns are computer scored under the DIF System. DIF returns are generally ordered in bulk, but some returns are delivered to Examination as Automatics for manual screening without a return order being placed. These returns are identified as Automatics by the use of Audit Codes. Audit Codes can be found on Form 5546, Examination Return Charge-Out Sheet. These Audit Codes are listed in IRM 4.19.1.2.6, Form 1040 Individual Returns Scored by DIF System (Audit Code Definitions)

  2. Correspondence (CORR) returns are certain individual low and medium non-business returns that are conducive to correspondence examinations. Returns identified as "CORR" will not be ordered by Area offices without prior written approval from the PSP Territory Manager.

4.1.3.2.3  (10-24-2006)
Corporation Returns

  1. Corporation returns having no balance sheet or assets under $10,000,000 are computer scored under the DIF System. Formula numbers are used to identify the asset classes when ordering corporate returns on Form 6897, Corporation Returns Orders . High asset returns, activity codes 219 through 225, are not DIF scored and are delivered automatically to Classification at the Ogden LMSB Campus. The Corporation DIF System includes:

    Activity Code Assets Formula
    203 No Balance Sheet 1
    209 Under $250,000 2
    213 $250,000 under $1,000,000 3
    215 $1,000,000 under $5,000,000 4
    217 $5,000,000 under $10,000,000 5

  2. Miscellaneous corporate returns are also not DIF scored. These returns may be sample ordered. These returns could be classified by screening them in the Statistics of Income (SOI) Division located at the Campus before shipment to SOI at the Ogden Campus. Miscellaneous corporate returns include:

    1120 PHC—LA Personal Holding Company—Low Asset
    1120 L Life Insurance Company
    1120 PC Property & Casualty Insurance Company
    1120 INAC—LA Inactive—Low Asset
    1120H Homeowners Association
    1120SF Designated Settlement Fund (IRC468B)
    1120REIT Real Estate Investment Trust
    1120RIC Regulated Investment Company
    1120ND Nuclear Decommissioning Funds

  3. Certain corporation returns are identified as Specials . These returns are delivered to Examination for screening without a return order and are identified by Audit Codes. These Audit Codes are listed in IRM 4.19.1.2.7, Form 1120, U.S. Corporation Income Tax Return.

4.1.3.2.4  (10-24-2006)
S Corporation Returns

  1. S Corporation Returns having assets under $10,000,000 are computer scored under the DIF System. The S Corporation System includes:

    Activity Code Assets
    288 Under $200,000
    289 $200,000 under $10,000,000
    290 $10,000,000 and over (Automatic, if not DIF scored)

  2. Certain S corporation returns are identified as Specials. These returns are delivered to Examination for screening without a return order and are identified by Audit Codes. These Audit Codes are listed in IRM 4.19.1.2.8, Form 1120S, U.S. Small Business Corporation Income Tax Return.

4.1.3.3  (10-24-2006)
Inventory and Delivery Reports

  1. A list of Inventory and Delivery Reports that are available and the exhibits where they can be found are as follows shown in the following figure:

    Figure 4.1.3-1

    Report Exhibit
    1040–1, AO Individual Inventory and Delivery Report See Exhibit 4.1.3-1.
    1040–2, AO Individual Inventory and Delivery Analysis See Exhibit 4.1.3-2.
    1040–3, SC Individual Inventory and Delivery Report See Exhibit 4.1.3-3.
    1040–5, Individual Amended Returns Inventory and Delivery Report See Exhibit 4.1.3-4.
    1040–6, AO/SC Individual Inventory and Delivery Report (Correspondence Returns) See Exhibit 4.1.3-5.
    1120–1, AO Corporate DIF Inventory and Delivery Report See Exhibit 4.1.3-6.
    1120–2, AO Corporate Inventory and Delivery Analysis Report See Exhibit 4.1.3-7.
    1120–3, AO 1120S and 1120F Inventory and Delivery Report See Exhibit 4.1.3-8.
    1065–1, DO Partnership Inventory and Delivery Report See Exhibit 4.1.3-9.
    1065–2, DO Partnership Inventory and Delivery Analysis Report See Exhibit 4.1.3-10.
    1041, Fiduciary Inventory and Delivery Report See Exhibit 4.1.3-11.
    1066–1, AO Real Estate Mortgage Investment Conduit Inventory and Delivery Report See Exhibit 4.1.3-12.

  2. The top section of the Inventory and Delivery Reports (1040–1, 1065–1, 1120–1, 1120–3) indicates the number of returns available for ordering. The bottom of the reports indicates the number of returns that have been delivered for screening by examination class and DIF score range for each file year. All returns identified on these reports have a DIF score which is above the National DIF cutoff score. These reports are cumulative for all returns received, processed and delivered to Examination during a file year. At certain times of the year, there will be available Inventory and Delivery Reports for two different file years. Please ensure the correct file year report is used to place the order.

4.1.3.4  (10-24-2006)
Guidelines for Ordering Returns

  1. The PSP Territory Manager is responsible for submitting orders so that returns are received ratably during the fiscal year. Ratable is defined as a manner of ordering so that all returns with similar DIF scores, regardless of the filing date, have an equal chance of being delivered to Classification.

  2. Current file year individual DIF returns (Activity Codes 530 through 543) will be ordered so that deliveries for total individual returns, when measured as a percent of the total Individual Examination Return Plan, will not exceed the following:

    1. 30 percent before Cycle 52.

    2. 55 percent before Cycle 13.

    3. 108 percent Cycle 26.

  3. There is an exception to the guidelines set in (2). Any orders in excess of these guidelines must be approved by the PSP Territory Manager. The order may be increased if any of the following conditions are met:

    1. The Area has a high dependence on DIF work for general program expectations;

    2. The Area has low select rates which makes it impossible to maintain an appropriate tax compliance officer workload.

  4. Due to numerous fiscal year corporate and other (Business Master File) BMF filings, high potential BMF returns are added to inventory throughout the entire file year. To ensure equal treatment of BMF taxpayers, BMF returns must be ordered in a ratable manner.

  5. As a guideline, DIF BMF returns, when measured as a percent of the Examination Plan, should not exceed 200 percent of the total Examination Plan for any DIF formula. This limitation applies separately to each BMF category.

  6. Each Campus will provide a schedule for ordering and classifying to the PSP Territory Manager.

  7. All return orders will be submitted to the designated Exam Planning and Delivery HQ Analyst for review and approval prior to sending the order to the Campus.

4.1.3.4.1  (10-24-2006)
Ordering Individual DIF Returns

  1. Form 6356, Individual DIF Returns Order, will be used to order individual DIF returns. Instructions for completing Form 6356 are found on the back of the form. Returns may be ordered from any cycle for orders from regular DIF inventory and only from odd cycles for orders from DIF CORR inventory.

  2. Areas are expected to order returns for the entire Area. However, the capability for ordering or excluding returns for a specific post-of-duty is also available. These orders should be kept to a minimum since it deviates from working the highest DIF returns first. These types of orders are:

    1. POD Exclusion Order—Where there is an excess workload at one or more posts-of-duty, the POD(s) may be excluded from any order cycle. A maximum of 17 PODs may be excluded each cycle. If an Area-wide (general) order is placed subsequent to a POD exclusion order, returns previously excluded may fall out.

    2. POD Supplement Order—Where there is a workload shortage at a specific POD, a supplemental order may be submitted.

  3. See Exhibit 4.1.3-1., Inventory and Delivery Report 1040–1 shows the number of DIF returns available for ordering and the number of returns delivered for screening by examination class and DIF score range for each file year. High DIF Fast Track returns are also included in the return counts on this report. This report also provides the number of Minimum Tax and Alternative Minimum Tax returns (combined under TXPREFRET). This is a cumulative report which is generated every even cycle for each file year.

  4. See Exhibit 4.1.3-2., Inventory and Delivery Analysis Report 1040–2provides statistical data on individual returns processed and on returns delivered, including specials. This report is generated every cycle for the first 40 cycles and every even cycle thereafter.

  5. Individual returns cannot be ordered from the current file year until cycle 10. For orders prior to cycle 26,Override Code "1" will be entered in Column 87 of Form 6356to override the computer block.

  6. Caution: Any 1040 DIF or High DIF Fast Track returns ordered or received prior to March 31 that are electronically filed (e-filed) will not generate a TRPRT return to classification (CF & S). If these e-filed returns are to be classified from paper, they will need to be generated and printed through IDRS command code TRPRT after March 31.

  7. Although it is not intended to be the standard practice for filling DIF return orders, previous file year returns can still be ordered after cycle 9 using the current ordering process. Previous file year individual returns cannot be ordered after cycle 26 of the current file year. Override Code "9" will be entered in Column 80 of Form 6356 to override the computer block. Approval is needed from the PSP Territory Manager to utilize this override code.

  8. Alternative Minimum Tax returns may be ordered using Form 6356 with Indicator Code "W" entered on the order form.

  9. See Exhibit 4.1.3-5, Inventory and Delivery Report 1040–6 reflects DIF CORR inventory by score range and deliveries to the campus or Area. Orders must be made in odd cycles.

  10. The Amended Returns inventory contains Category B (paid) claims as defined in the LEM. Form 8199, Amended Returns Order, is used to place orders. See Exhibit 4.1.3-4., Table 1040–5 is the Inventory and Delivery Report for Amended Returns. These claims are ordered by the year in which the claims were filed, not by the tax year of the returns for which the claim applies. The highest dollar claims will be delivered first. The following categories of amended returns may be ordered:

    1. Adjustments to Income

    2. Filing Status and Exemptions

    3. Tax Computations

    4. Credits

    5. Itemized Deductions

    6. Schedule C or F

    7. Schedule D and Form 4797

    8. Schedule E

    9. Other Taxes

    10. Multiples—any combination of the above categories

    11. Other—reasons not covered in above categories

4.1.3.4.2  (10-24-2006)
Ordering Corporation Returns

  1. Form 6897, Corporation Returns Order, will be used to order corporation returns. This form is separated into two sections, Corporation DIF Returns Order and Miscellaneous Corporation Returns Order. Instructions for completing Form 6897are found on the back of the form. Returns may be ordered from odd numbered cycles only.

  2. Areas are expected to order returns for the entire Area. However, the capability for ordering or excluding returns for a specific post-of-duty is available. These orders should be kept to a minimum since it deviates from working the highest DIF returns first. These types of orders are:

    1. POD Exclusion Order—Where there is an excess workload at one or more posts-of-duty, the POD(s) may be excluded from any order cycle. A maximum of 7 PODs may be excluded each cycle.

    2. POD Supplemental Order—Where there is a workload shortage at a specific POD, a supplemental order may be submitted.

  3. See Exhibit 4.1.3-6. , Corporate DIF Inventory and Delivery Report 1120–1 shows the number of DIF returns available to order for screening and the number of DIF returns which have been delivered by DIF score range.

  4. See Exhibit 4.1.3-7. , Corporate DIF Inventory and Delivery Analysis Report 1120–2 provides data on corporations processed and on returns in inventory or delivered, including specials and automatics. BMF returns will not be ordered from the current file year inventory until after processing cycle 26 of the current file year.

  5. See Exhibit 4.1.3-8. , 1120S DIF and 1120F Inventory and Delivery Report 1120–3 provides data on corporate returns processed and on returns in inventory or delivered, including specials and automatics.

  6. Indicator Codes are entered on Form 6897to designate the type of returns ordered as shown in the following figure:

    Figure 4.1.3-2

    Indicator   Explanation
    0 The highest scored returns in inventory will be delivered. Valid for all types of DIF scored returns.
    1 Reserved.
    2 Taxable Inventory Returns. Valid for only the following returns:
     a. 1120L
     b. 1120PC
     c. 1120 PHC (low asset)
    3 Non Taxable Income Inventory Returns. Valid for only the following returns:
     a. 1120L
     b. 1120PC
     c.  Inactive (low asset)
     d. 1120 PHC (low asset)
    5 To be used to order corporation returns of the current file year prior to Cycle 27

  7. Orders of miscellaneous returns in the taxable income category are filled from the top of the " file" (highest income to zero.)

  8. Orders of miscellaneous returns in the non taxable income category are filled from the top of the " file" (greatest loss to zero.)

  9. Only one indicator code may be used for returns in each examination class in the same cycle. However, different indicator codes may be used for different examination classes in the same cycle.

4.1.3.4.3  (10-24-2006)
Ordering Partnership Returns

  1. Form 6162, Partnership Returns Order, will be used to order DIF partnership returns. Instructions for completing Form 6162 are found on the back of the form. Returns may be ordered monthly.

  2. POD orders are not available.

  3. See Exhibit 4.1.3-9., Inventory and Delivery Report 1065–1 shows the number of Partnership returns available for ordering and the number of Partnership returns delivered for classification, by DIF score range, Examination Class and file year.

  4. See Exhibit 4.1.3-10, Inventory and Delivery Report 1065–2 provides analytical data on Partnership returns processed, inventoried and delivered for classification, including Automatics and Specials.

  5. Indicator Codes are entered on Form 6162to designate the type of returns ordered as follows:

    Indicator Code Explanation
    0 Should be entered on all orders for Form 1065.
    5 To be used to order partnership returns of the current file year prior to Cycle 27.

  6. According to IRC §761(a) Partnership Returns, Investment groups that are not required to file partnership returns, selected for examination by the Campus will be forwarded to their respective Areas.

4.1.3.4.4  (10-24-2006)
Ordering Fiduciary Returns

  1. Form 5337, Fiduciary Returns Order, will be used to order fiduciary returns. Instructions for completing Form 5337are found on the back of the form. Returns may be ordered monthly.

  2. POD orders are not available.

  3. See Exhibit 4.1.3-11., Inventory and Delivery Report 1041 shows the number of Fiduciary returns available for ordering and the number of Fiduciary returns delivered for classification during the file year. This report provides the following information:

    1. Table 1 - Nonautomatic Fiduciary Returns. The total number of Fiduciary returns available, the total number of returns delivered for the current cycle and delivered (cumulative) during the file year.

    2. Table 2 - Automatic Fiduciary Returns. The total number of Fiduciary returns delivered for the current cycle and delivered (cumulative) during the file year.

  4. Indicator Codes are entered on Form 5337to designate the type of returns ordered as follows:

    Indicator Code Explanation
    0 Should be entered on all orders for Form 1041.
    5 To be used to order Fiduciary returns of the current file year prior to Cycle 27.

4.1.3.4.5  (10-24-2006)
REMIC

  1. U.S. Real Estate Mortgage Investment Conduit (REMIC) REMIC returns can be ordered using Form 8757 , U.S. Real Estate Mortgage Investment Conduit Income Tax. Returns may be ordered monthly.

  2. See Exhibit 4.1.3-12., Inventory and Delivery Report 1066–1 shows the number of REMIC returns available for ordering and the number of REMIC returns delivered for classification by Examination Class for the file year.

4.1.3.5  (10-24-2006)
Survey of Examination Cases

  1. While cases should be selected and started in accordance with these priorities, in a limited number of circumstances there may be returns that appear in the judgment of the examiner and manager to warrant survey without taxpayer contact.

  2. Cases delivered to the Areas will generally fall into one of three categories: mandatory work, strategic (priority program) work, and non-strategic work.

    1. Mandatory work includes nationally-coordinated research projects such as NRP and employee audits (excludes "new" employee audits). The Group Manager will review the explanation for survey action provided on Form 1900, which is initiated by the examiner. These returns require concurrence from the Headquarters program owner, before disposal without an examination is permitted.

    2. Strategic work is identified annually in the Exam Program Letter which can be found at http://sbse.web.irs.gov/Exam/ . The procedures to survey strategic work and referrals from other business units, "new" employee audits and cases with previous taxpayer contact require an explanation for the rationale for the survey. Explanations provided on the Form 1900 should be specific so that it may be used to refine return selection, monitor program delivery or complete studies. Such surveys are subject to post survey review by the Planning and Special Programs Manager. Cases which should not have been surveyed will be returned to the group for examination through the respective Examination Territory Manager.

    3. Cases that are not mandatory work, strategic work, a referral from another business unit, and are not part of an employee examination or research study may be surveyed based upon the professional judgment of the examiner with concurrence of the immediate supervisor.

  3. Here are some factors to consider when determining whether to survey strategic work:

    1. Taxpayer is in bankruptcy

    2. Taxpayer has suffered an extreme hardship or illness

    3. Taxpayer is deceased, or

    4. Examiner has additional information that was not available during classification.

4.1.3.5.1  (10-24-2006)
Procedures for Surveying Strategic Priority Returns

  1. Survey of strategic work should be routed through PSP for their approval. In order to survey any of these returns from either Status 10 (Survey Before Assignment) or Status 12 (Survey After Assignment), the examiner and manager must complete Form 1900, Survey After Assignment and provide a complete explanation of the reasons for the recommended survey action.

  2. Once the Form 1900 is signed by both the examiner and the manager, the group will close the case to Status 41 on ERCS and forward the case to PSP using Form 3210. The assigned PSP Coordinator will acknowledge receipt of the return, review the reasons for the recommended survey, and provide either the acceptance or rejection of the survey.

  3. If the survey is accepted, the PSP Coordinator will initial and date the Form 1900 in the explanation block to show their concurrence with the action. They will copy the Form 1900 for their records and will close the return to Centralized Case Processing using Status 51 on ERCS and Form 3210 .

  4. If applicable, the Coordinator will also copy the Form 1900 and any related case material necessary, analyze trends and provide this information as appropriate in order to improve workload selection and classification results.

  5. If the survey is not approved, the PSP Coordinator and/or PSP Section Chief will provide an explanation to the group with the reasons for rejection. Reasons for rejection will be based upon a cumulative knowledge of the particular work in the Area.

  6. Any priority returns recommended by the group for excess survey should also be returned to the Area PSP using Form 1900with an explanation for the action. PSP will make the final decision to survey these returns or reassign them to another group if possible.

Exhibit 4.1.3-1  (05-19-1999)
AO Individual Inventory and Delivery Report 1040–1

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Exhibit 4.1.3-2  (05-19-1999)
AO Individual Inventory and Delivery Analysis 1040–2

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Exhibit 4.1.3-3  (05-19-1999)
Campus Inventory and Delivery Report 1040–3

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Exhibit 4.1.3-4  (05-19-1999)
Amended Returns Inventory and Delivery Report 1040–5

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Exhibit 4.1.3-5  (05-19-1999)
AO/SC Individual Inventory and Delivery Report 1040–6

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Exhibit 4.1.3-6  (05-19-1999)
AO Corporate DIF Inventory and Delivery Report 1120–1

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Exhibit 4.1.3-7  (05-19-1999)
AO Corporate Inventory and Delivery Analysis Report 1120–2

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Exhibit 4.1.3-8  (05-19-1999)
AO 1120S DIF and 1120F Inventory and Delivery Report 1120–3

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Exhibit 4.1.3-9  (05-19-1999)
AO Partnership Inventory and Delivery Report 1065–1

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Exhibit 4.1.3-10  (05-19-1999)
AO Partnership Inventory and Delivery Analysis Report 1065–2

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Exhibit 4.1.3-11  (05-19-1999)
Fiduciary Inventory and Delivery Report 1041

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Exhibit 4.1.3-12  (05-19-1999)
AO Real Estate Mortgage Investment Conduit and Delivery Report 1066–1

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