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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 4. Field Assistance (Cont. 4)

21.3.4  Field Assistance (Cont. 4)

21.3.4.27 
Ordering and Stocking Forms and Publications

21.3.4.27.4  (04-01-2007)
Required Stamps for TAC

  1. As part of Filing Season Readiness all TACs are required to maintain the following stamps. It is recommended that one stamp to every four employees be maintained in each TAC.

    • SELF HELP

    • PREPARED, BUT NOT AUDITED

    • REVIEWED, BUT NOT AUDITED

    • UNITED STATES TREASURY

    • VOID

    • NON-NEGOTIABLE

  2. Above stamps should be in one-color, pre-inked and standard office supply size 1/2'' X 1 5/8''.

    • CONFIDENTIAL INFORMATION TO BE OPENED BY ADDRESSEE ONLY

  3. Stamp may be two-colors, pre-inked and not larger than 1 3/16'' X 3 3/16''

    • *RECEIVED

    • *RECEIVED WITH REMITTANCE

    • PROOF OF DELIVERY ONLY NOT AN OFFICIAL RECEIPT

    Note:

    The above stamps with the asterisk require certain elements be inscribed on them. They should include the above description, Internal Revenue Service, month, date, year, City, State, and any additional information to identify the TAC location specifically. This additional information could include the TAC office building name as part of the stamp which can assist with identifying where the document was received.

  4. All official IRS stamps (UNITED STATES TREASURY, RECEIVED, RECEIVED WITH REMITTANCE, AND PROOF OF DELIVERY ONLY NOT AN OFFICIAL RECEIPT) must be stored in a locking container after each use.

    Example:

    An employee uses the "IRS RECEIVED" stamp to assist a taxpayer. After assisting the taxpayer, the stamp should not be left on the desk or on top of a file cabinet. The stamp must be immediately secured in a locked container. A locked container can be a file cabinet, desk drawer or similar metal container secured to the workstation or wall.

21.3.4.28  (05-01-2008)
Training

  1. All FA managers and employees will receive the appropriate technical and procedural training. Training for new ITAS employees will be delivered according to the hiring timeframe and workload mix at the TACs. Training for other employee types will be held as needed and within the training budget. With limited exception, no training will be held during the filing season. Training delivery varies based on several factors including efficiency and cost effectiveness. This includes CENTRA, Continuing Professional Education (CPE), Self-Directed Learning Modules (SDLM), or classroom.

21.3.4.28.1  (10-01-2008)
Self—Directed Learning

  1. In our ongoing efforts to increase our accuracy and quality of customer service, technical employees (e.g. CSR and ITAS) in Tax Assistance Centers will be required to have one hour each week for self-directed learning. This hour will be used as directed training time. A list of available Self-Directed Learning Modules (SDLMs) can be found by clicking on Self-Directed Learning Modules.

  2. Self directed learning modules (SDLMs) can be accessed through the Enterprise Learning Management System (ELMS), which can be accessed from the IRWeb page for Education/Training.

  3. Managers should be very diligent in their efforts to ensure that employees are given their full hour each week for training and that employees are not called back to work the counter or perform other duties during this training.

21.3.4.28.2  (04-01-2007)
Continuing Professional Education (CPE)

  1. CPE for technical employees provides training on technical and procedural changes made that impact work performed in TACs. CPE topics consists of updates to existing law, new law passed by Congress, and related procedural changes. The Publication Method has also been incorporated into CPE. Additional topics to be included are determined each year based on various factors such as quality results and employee feedback.

  2. CPE will usually be delivered by a combination of classroom, SDLMs and CENTRA lessons.

21.3.4.29  (10-01-2008)
Preparer Issues

  1. There are occasions when taxpayers have concerns or complaints about return preparers. Complaints concerning paid preparers who are practitioners (i.e. attorneys, CPAs, enrolled agents) should be referred to the Office of Professional Responsibility. Taxpayers who wish to make a complaint against a practitioner should be encouraged to correspond directly to the Office of Professional Responsibility. Information regarding this process can be found on the IRS web site at www.IRS.gov by searching for the key word "complaint." Taxpayers who wish to make a complaint against an unenrolled preparer should complete Form 3949-A and mail the form to: Internal Revenue Service, Fresno, CA 93888.

  2. See IRM 20.1.6.2 for information regarding the Office of Professional Responsibility.

  3. The Office of Professional Responsibility has emphasized the need for all IRS employees with public contact to request verification of a practitioner's right to practice before the IRS. When dealing with a practitioner with Power of Attorney (POA), the IRS employee must exercise due diligence and ensure that the practitioner has the right to practice and deal with the tax information he/she is attempting to secure. The IRS employee needs to emphasize that the verification of the right to practice and/or represent the taxpayer is in the best interest of both the IRS and the taxpayer. See IRM 21.1.3.3 Third Party (POA/TIA/F706) Authentication, for information on verifying the representative’s right to practice.

21.3.4.29.1  (04-01-2007)
Enrolled Agent Information

  1. Enrolled agent means any individual who is enrolled, under the provisions of Treasury Department Circular 230, to practice before the IRS.

  2. The Director of The Office of Professional Responsibility grants enrollment to practice before the IRS to:

    1. Applicants who pass a written examination administered by the IRS

    2. Applicants who qualify because of past service and technical experience in the IRS

  3. In either case, certain application forms must be filed, as follows.

    • Form 2587, Application for Special Enrollment Examination

    • Form 23, Application for Enrollment to Practice before the IRS

    • Form 8554, Application for Renewal of Enrollment to Practice before the IRS

    • All fees, termination dates, and qualifying conditions and limitations are explained in the instructions with the forms

  4. More information is contained in:

    • Treasury Department Circular 230

    • Publication 470, Limited Practice Without Enrollment (a reprint of Revenue Procedure 81-38)

    • Publication 947, Practice Before the IRS and Power of Attorney

    • Publication 910, Guide to Free Tax Services

  5. Obtain forms, instructions, and publications from:

    • The Forms Request Line at 800-829-3676

    • The IRS Internet web site at www.IRS.gov.

21.3.4.30  (10-01-2007)
Wage and Investment Service Level Agreement

  1. A National Service Level Agreement (SLA) has been developed to establish uniform standards for the processing of work when TAS does not have the statutory/delegated authority to effect complete resolution of the taxpayer's problem.

  2. For further information see IRM 13.1.19.2, TAS Service Level Agreements.

21.3.4.31  (10-01-2008)
Field Assistance Contact Recording (FACR)

  1. Field Assistance Contact Recording (FACR) is an automated system that records the audio portion of a Taxpayer contact and synchronizes it with an employee’s computer screen activity. Q-Matic signals the recording to begin at the start of each contact and turns it off at the appropriate time. Additional information on using Q-Matic and Q-Next software can be found at: Q-Matic. Using the Embedded Quality Review System (EQRS), managers critique a selection of contacts for accuracy, timeliness and professionalism; discuss the results with the employees; and use training, coaching and other actions to build skills and enhance individual performance. Quality reviewers use statistically valid samples of contacts to verify the accuracy of managers’ reviews, analyze trends, identify opportunities and implement quality improvement measures. These individual technology tools – Q-Matic, FACR and EQRS – work in concert to achieve these outcomes: a highly skilled workforce; increased efficiency for managers; more accurate data, leading to targeted enhanced quality for our Taxpayers.

  2. Recordings begin when an employee calls a Taxpayer to their workstation via their standard Q-Next application interface. These recordings are stored on the employee’s computer in an encrypted folder until requested by the ULTRA server.

  3. FACR captures and stores recorded Taxpayer contacts indexed by employee name and Standard Employee Identifier (SEID). Contacts are stored for various lengths of time based on business requirements or system limitations.

  4. See the ITAS User Guide on the FA website at http://win.web.irs.gov/field/fadocs/FACR_Assistor_User_Guide.pdf for instructions.

21.3.4.31.1  (10-01-2007)
FACR Quality Review

  1. FACR will enhance managers’ ability to provide employees with meaningful performance feedback by identifying specific improvement areas and courses of action for improving performance through more accurate, thorough reviews and targeted feedback. FACR increases opportunities for employees to receive individualized coaching and training, and for groups to develop quality improvement strategies. FACR uses an automated process to randomly select contacts and forward them to managers’ Contact Recording inboxes for EQRS purposes.

  2. FACR uses a mathematical formula developed by IRS’ Statistics of Income (SOI) office to select a random sample of contacts. The selected statistically reliable sample of recorded contacts are reviewed by quality reviewers in the Joint Operations Center (JOC). The purpose of the review is to determine and measure quality at National and Area levels for given product lines such as tax law and accounts.

21.3.4.31.2  (10-01-2008)
FACR Taxpayer Notification

  1. Taxpayer notification of FACR will be done via signage. Document 12178 will be posted at the employees’ desktop or counter and will be clearly visible to taxpayers sitting or standing at the workstation.

  2. Taxpayer notification of FACR will be in English and Spanish and will state:

    • "This conversation will be recorded for quality and training purposes. Please notify the IRS representative if you do not wish to be recorded."

  3. Posted signage is the only notification we will provide taxpayers, employees shall not read or otherwise direct the taxpayer's attention to the signage.

  4. If an employee is confident that a taxpayer is unable to read the signage, the employee will read the sign to alert the taxpayer that the contact is being recorded.

  5. If the contact requires the use of Over the Phone Interpreter (OPI) for a language other than Spanish, the employee will read the sign and have OPI interpret it for the taxpayer.

21.3.4.31.3  (10-01-2008)
FACR Opt-Out

  1. All contacts are recorded unless the taxpayer requests to "Opt-Out" . The "Opt-Out" feature of Q-Matic is onlyto be used when a taxpayer requests the recording be stopped.

  2. If the taxpayer declines to be recorded, the employee will stop the recording and continue with the contact.

  3. If a representative elects to opt-out of being recorded during a visit, the "opt-out" election is effective for all taxpayers they are representing during that visit.

  4. Recordings that are stopped using "Opt-Out" cannot be restarted.

  5. When the recording is reviewed the Group Manager, Territory Manager, Quality Analyst, etc., should be able to clearly hear the taxpayer’s request that the recording be stopped.

  6. Employees will read Document 12422(Job Aid for Contact Recording) to taxpayers with additional questions about recording. Taxpayers who continue to inquire about the purpose of the recording will be referred to the group manager.

21.3.4.31.4  (10-01-2007)
FACR Freedom of Information Act

  1. A taxpayer may submit a written request for a recording by meeting the criteria outlined in the Freedom of Information Act (FOIA). Refer to IRM 21.1.3.17.1.

21.3.4.31.5  (10-01-2008)
FACR Wrap Up

  1. FACR has a "Wrap-Up" functionality that allows an employee to stop the audio recording of the contact while the screen recordings continue until the contact is closed on Q-Next. This feature will be used after a taxpayer has left the counter and the employee has additional wrap-up work to complete, i.e. entering data into Desktop Integration (DI/AMS), completing a posting voucher, completing an adjustment on IDRS, etc.

  2. The "Wrap-Up" function can also be used when performing off-counter work that requires tracking via Q-Matic and a taxpayer is not present. Please refer to Official Guidance for Q-Matic and FAMIS.

21.3.4.31.6  (10-01-2007)
Listening to FACR Contacts

  1. Employees may listen to recorded contacts that are sent to them from the group manager. Employees are encouraged to use headphones for privacy purposes.

  2. Recorded contacts sent to employees by the manager may be accessed at any computer equipped with FACR software.

  3. Recordings sent to employees are generally available for 10 days.

21.3.4.32  (10-01-2008)
Identity Theft Overview

  1. Definition of Identity Theft Identity - Theft is a crime that occurs when someone wrongfully obtains and uses another person’s personal data to commit fraud or deception. Taxpayers may visit the TAC for assistance with this situation. We assist taxpayers with tax-related identity theft issues (including refund schemes, employment fraud, effect on future filing, etc.), and we refer taxpayers with other identity theft issues (credit cards, etc.) to the appropriate agency.

  2. Identity Theft Resource Material and Web Site:

    • Publication 4523, Beware of Phishing Schemes (English on one side; Spanish on the other)

    • Publication 4524, Security Awareness and Identity Theft (English only)

    • Publication 4535, Identity Theft Prevention and Victim Assistance, (English on one side; Spanish on the other)

    • Office of Privacy, Information Protection, and Data Security (PIPDS) home page for its Identity Theft program

    • IRS Identity Theft Program Office Web Page (Internal use) - http://irweb.irs.gov/privacy/pip/itim/idtheft.html

  3. Required Documentation to Substantiate Tax Related Identity Theft:

    • Authentication of Identity - a copy of a valid U.S. federal or state government issued identification (for example, driver’s license, state identification card, social security card, passport, etc.) AND

    • Evidence of Identity Theft - Copy of a police report; OR The Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). (Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS accepts this form).

  4. The IRS will track identity theft related incidents using service-wide identity theft incidents on the IMF. By October 2008, the IRS will have four indicators to track identity theft incidents. - 501 Taxpayer identified ID Theft with impact to tax administration. - 504 Taxpayer identified ID Theft with NO impact to tax administration. - 505 IRS lost of Personal Identifiable Information (PII) - 506 IRS identified ID Theft. Specifically these codes will be placed on the IMF as transaction codes 971 with an action code of 501, 504, 505, or 506. Taxpayers who have experienced identity theft impacting tax administration will have their returns analyzed to prevent further burden on the victim.

  5. The taxpayer is required to provide substantiation documentation in two scenarios. - If the taxpayer reports that his or her identity has been stolen and there is no known impact to tax administration (TC 971 AC 504). - If the taxpayer reports that his or her identity has been stolen and their is a known impact to tax administration (TC 971 AC 501).

    Note:

    Substantiation documentation is not required for the input of the action code 505 and 506.

  6. The IRS will only analyze the returns of taxpayers who have experience identity theft impacting tax administration (TC 971 AC 501 or TC 971 or AC 505). The tax returns of these taxpayers will be analyzed for three consecutive years after the TC 971 AC 501 or TC 971 AC 506 has been applied to his/her account.

  7. The TC 971 AC 501 will remain active on the account for three years after the code is applied. During this time, if the taxpayer experiences another identity theft incident impacting tax administration, the taxpayer does not need to resubmit substantiation information.

21.3.4.32.1  (10-01-2008)
Tax Return Related Identity Theft Issues

  1. Note: If the TP is about to suffer significant hardship as a result of a tax-related identity theft issue, prepare and submit e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order). If TP asks to contact TAS directly, have the TP call 1-877-777-4778 toll-free, or go to www.IRS.gov/advocate.

    If Then
    Taxpayer is unable to e-file because their own or their spouse’s SSN was used on another return due to identity theft.

    1. Verify that name and SSN(s) on return are correct.

    2. Request Taxpayer obtain a Police Report OR The Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). (Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS accepts this form). Notify the FTC Hotline at 877-438-4338 or Identity Theft @ www.Consumer.gov/IDtheft.

    3. Notify the three major credit bureaus.

    4. Advise Taxpayer they will need to file a paper return and return to the Taxpayer Assistance Center (TAC) with the Authentication of Identity (government issued ID), Evidence of Identity Theft (police report of FTC affidavit), and the paper return.

    5. TAC may prepare the paper return if it meets return preparation criteria.
    Taxpayer brings paper return for filing because either their own or spouse’s SSN e-file rejected due to identity theft.

    1. Secure a copy of a police report OR Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). (Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS accepts this form) and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      driver’s license, state identification card, social security card, passport, etc.

    2. Substantiation data can be accepted from the taxpayer or someone who has power of attorney for the taxpayer (per Form 2848).

    3. Review the documentation to confirm legitimacy-if documents are illegible and do not appear valid, request the taxpayer provide appropriate documentation.

    4. Attach the documentation referred to in item #1 above to the tax return. Write "TC 971/501" in red on the top left margin of the return.

    5. Attach the return with the required documents to a completed Form 3210 and mail to Submission Processing at your local Campus Service Center.

    6. Input the TC 971 AC 501 using command code REQ77. REQ 77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC-enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one spaceIncome g) For REMARKS-indicate "ID Theft" and types of supporting documentation.

    7. Advise the taxpayer:

    1. Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    2. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    During a taxpayer contact (e.g. request for transcript) IDRS indicates evidence of a return being filed without the taxpayer’s knowledge. Taxpayer agrees he or she may be victim of identity theft.

    1. Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft.

    2. Notify the three major credit bureaus.

    3. Advise the taxpayer that they will need to file a paper return and return to the Taxpayer Assistance Center (TAC) with the Authentication of Identity (government issued ID), Evidence of Identity Theft (police report or FTC Affidavit), and the paper return.

    When taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred:

    1. Secure a copy of a police report OR Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). (Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form) and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      driver’s license, state identification card, social security card, passport, etc.

    2. Substantiation data can be accepted from the taxpayer or someone who has power of attorney for the taxpayer (per Form 2848).

    3. Review the documentation to confirm legitimacy-if documents are illegible and do not appear valid, request the taxpayer provide appropriate documentation.

    4. Attach the documentation referred to in item #1 above to the tax return. Write "TC 971/501" in red on the top left margin of the return.

    5. Attach the return with the required documents to a completed Form 3210 and mail to Submission Processing at your local Campus Service Center.

    6. Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC-enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income. g) For REMARKS-indicate "ID Theft" and types of supporting documentation.

    7. Advise the taxpayer:

    1. Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    2. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    Taxpayer previously mailed return, due to e-filed return being rejected and now has Identity Theft issues and substantiating documentation

    1. Prepare Form 4442 on DI for Accounts Management in the Service Center where the return was processed detailing what action needs to be taken with regard to the account.

    2. Attach substantiating documentation to the Form 4442.

    3. Forward Form 4442 with substantiation to the Service Center Accounts Management Identity Theft Unit on form 3210.

    4. Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC-enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one spaceFATDI one space Income g) For REMARKS-indicate "ID Theft" and types of supporting documentation.

    5. Advise the taxpayer:

    1. Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    2. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    Taxpayer is unable to e-file Economic Stimulus Payment (ESP) Return because either the Taxpayer or their spouse’s SSN previously used on another return. Taxpayer owes no other taxes or Treasury offset’s (e.g. child support, student loans, etc.) and believes this is due to identity theft.

    1. Verify that name and SSN(s) on return are correct (i.e. view SSN card)

    2. Probe to ensure the return was only filed to obtain the ESP and the TP does not have a normal Form 1040 filing requirement.

    3. Once confirmed, complete a paper Form 1040A placing qualifying income on line 14A, write "Stimulus Payment" across the top of return, and have TP sign and date return.

    4. This will eliminate the delay of payment while the multiple filings are being investigated.

    5. These procedures apply to Economic Stimulus Payment Returns Taxpayers without a normal Form 1040 filing requirement.

    6. Advise the taxpayer of normal processing times.
    F1040 return filed, TC 971/AC 501 indicated on the account (appears on ENMOD) and no ESP Payment received. Taxpayer owes no other taxes or Treasury offset’s (e.g. child support, student loans, etc.) Taxpayer believes he or she is a victim of identity theft. If the Identity Theft issue is resolved within the timeframe for issuing ESP payments during the 2008 calendar year, the taxpayer’s check will be issued. If the issue has not been resolved within the ESP timeframe, they will have to claim the Recovery Rebate Credit on their 2008 1040 return.
    F1040 return filed, TC 971/AC 501 not indicated on the account (does not appear on ENMOD) and no ESP payment received (Taxpayer owes no other taxes or Treasury offsets (e.g. child support, student loans, etc.)

    1. Secure a copy of a police report OR Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). (Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS accepts this form) and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      driver’s license, state identification card, social security card, passport, etc.

    2. Prepare Form 4442 on DI/AMS for Accounts Management in the Service Center where the return was processed detailing what action needs to be taken with regard to the account.

    3. Attach substantiating documentation to the Form 4442.

    4. Forward Form 4442 with substantiation to the Service Center Accounts Management Identity Theft Unit on form 3210.

    5. Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC-enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income g) For REMARKS-indicate "ID Theft" and types of supporting documentation.

    6. Advise the taxpayer:

    1. Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    2. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    4. If the Identity Theft issue is resolved within the timeframe for issuing ESP payments during the 2008 calendar year, the taxpayer’s check will be issued.

    5. If the issue has not been resolved within the ESP timeframe, they will have to claim the Recovery Rebate Credit on their 2008 Form 1040 return.

21.3.4.32.2  (10-01-2008)
Income Document Related to Identity Theft Issues

  1. If Then
    Taxpayer received a tax-related CP-2000 notice AND

    • has never worked for the employer(s) listed, OR believes he/she has never worked for the employer(s) OR

    • Taxpayer received a notice that Taxpayer refund is being held until an AUR issue for prior year(s) has been resolved; OR

    • Taxpayer claims to have no knowledge of the issue,

    AND Taxpayer has no connection with the payer of the unreported income; AND Taxpayer agrees that he or she may be the victim of identity

    1. Assist taxpayer with reporting the identity theft to the proper authorities by advising the Taxpayer to: Notify the Federal Trade Commission (FTC) Identity Theft Hotline at 877-438-4338 or Identity Theft at www.Consumer.gov/IDtheftOR File a report with taxpayer’s local police. Notify the three major credit bureaus. Refer to IRS Identity Theft websitefor additional information

    2. Assist taxpayer in responding to the notice, and provide a list of the following items to be included with the response: Authentication of Identity - a copy of valid federal or state issued identification (i.e. social security card, passport, driver’s license), Evidence of Identity Theft - a copy of a police report OR Federal Trade Commission (FTC) Affidavit of Identity Theft containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form.

    3. Substantiation data can be accepted from the taxpayer or someone who has power of attorney for the taxpayer (per Form 2848, not Form 8821).

    4. Send taxpayer response to the notice, along with all of taxpayer's attachments, to the address on the notice. Use completed Form 3210.

    5. Record a history on DI/AMS of the actions taken.

    6. Input the TC 971 AC 501 using Command Code REQ77. REQ77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC - enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field --identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income. g) In REMARKS, indicate "ID Theft" and types of supporting documentation

    Note:

    Never refer the taxpayer back to the employer/payer if there is any indication of identity theft. See IRM 4.19.3.20.1.23Stolen Identity for additional information on CP-2000 issues.

    Note:

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    If Then
    Taxpayer requests his/her own income documents and one or more does not belong to the taxpayer; And Taxpayer has no connection with the payer of the unreported income; And Taxpayer agrees he or she may be the victim of identity theft.

    1. Provide taxpayer with the requested income documents including documents not belonging to the taxpayer but reported under his or her SSN.

    2. Request taxpayer obtain a police report or the Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently the FTC affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time the IRS WILL accept this form and a copy of a U.S. Federal or state government-issued identification.

      Example:

      driver’s license, state identification card, social security card, passport, etc.

    3. Advise taxpayer to bring the Authentication of Identity (government or state issued ID) and Evidence of Identity Theft (police report or FTC affidavit) back to the TAC with identification documents and the incorrect income documents.

    When taxpayer returns with Substantiation of Identity Theft take the following actions:

    1. Prepare Form 9409, IRS/SSA Wage Worksheet (secure form from the Forms/Publication Repository). Complete the following sections: SSN, Taxpayer’s Name, Tax Year, Taxpayer’s Address Section A, Information Originally Reported by Employer (incorrect income information from EUP/IRP documents) Section B, IRS Investigation Resultscircle #4 taxpayer states his/her identity was stolenSection C, SSA Action, IRS Assistor’s signature, IRS Assistor’s Title, IRS Assistor’s Location, Phone and Date

    2. Mail Form 9409 to SSA address listed on form (top left)

    3. Input DI/AMS history "TP substantiated ID Theft and sent Form 9409 to SSA. Copy of 9409, substantiated documentation and copy of incorrect IRP documents sent to CI. Input 971/501" .

    4. Input the following history item on ENMOD 9409 "SSA & CI" . (overlay ENMOD with Command Code "ACTON" ).

    5. Input the TC 971/AC 501 using Command Code REQ77. REQ77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC-Enter 971 d) Trans-DT Use Format mmddyy of the tax year affected by the identity theft incident (e.g. 12312006) e) TC 971/151-CD enter 501 f) Misc Field – identify the BOD Function (WI), Program Name (FATDI) and Tax Administration Source, Income, Multifiler, Both, or Other are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income. g) For Remarks indicate "ID Theft" .

    6. Advise the taxpayer: a) The request to have the incorrect income information removed is being sent to SSA. SSA will forward a notice to taxpayer of any earnings being removed. b) Information is being forwarded to Investigators. The results of the investigation will determine the length of time necessary to resolve their issue. c) Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    7. Prepare Form 3949 and attach substantiation documents. Send to the Criminal Investigation Fraud Unit in Fresno, CA 93888 using Form 3210.

    Taxpayer A (borrower) verifies his/her identity and admits working under a "borrowed" SSN (belonging to Taxpayer B (owner of SSN), proves use of the SSN via pay stubs or any other substantiating document (rent receipt, current address is the address on the IRPTR print out) and pay stubs show use of that SSN. He requests IRPTR income documents because he now has (or wants to obtain) an ITIN and "wants to get right with the system."

    1. Print income documents from IRPTR using Taxpayer B’s SSN (owner).

    2. Remove and destroy Taxpayer B’s (owner) documents.

    3. Give Taxpayer A (borrower) only those documents which are "His" . He has demonstrated through identification that he is the true owner. His liability is "true" so the documents are his just as much as if the payer had made an error to the SSN and misreported what had been correctly reported (through the W-4 or other similar document by the payee).

    4. If verification through ITLA shows Taxpayer A (borrower) has a filing requirement, advise Taxpayer A (borrower) to complete a tax return and submit it with a W-7 application (if he does not qualify for an SSN and does not already have an ITIN). If Taxpayer A (borrower) has an ITIN document their DI/AMS history of actions. Document Taxpayer B’s (owner of SSN) DI/AMS history of actions.

    5. Input the TC 971 AC 506 (IRS Identified Identity Theft Code) using Command Code REQ77. REQ77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC – enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC 971/151-CD enter 506 f) MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source, Income, Multifiler, BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income. g) For REMARKS indicate "IRS Identified ID Theft" and types of supporting documentation.

21.3.4.32.3  (10-01-2008)
Other Tax Related Identity Theft Issues

  1. If Then
    Taxpayer receives EIN but did not request it and believes he/she is the victim of identity theft..

    1. Use IRM 21.7.13.4.2.8,Taxpayer Claims He/She Did Not Request EIN, as a guideline for assisting TP.

    2. Advise the taxpayer to: Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      Driver’s license, state identification card, social security card, passport, etc.

      If the taxpayer returns to the Taxpayer Assistance Center (TAC) with the information to substantiate that Identity Theft has occurred, prepare Form 3949 and attach substantiation documents. Send to the Criminal Investigation Fraud Unit in Fresno, CA 93888 using Form 3210.

    Taxpayer has knowledge of another person filing a federal tax return with a stolen SSN.

    1. Advise the taxpayer you will take the information and submit a report to investigators.

    2. Secure Form 3949, Information Report Referral, from the Forms/Pubs Repository.

    3. Complete the form, following the procedures in IRM 21.1.1.11(7)Informant Contact, IRM 25.2.1.3(9)Handling the Information, and IRM 25.2.1.6Documenting the Information(with instructions on where to route form).

    4. Mail completed form (along with completed Form 3210 ) to: Internal Revenue Service, Fresno, CA 93888.
    Taxpayer receives ITIN but did not request it.

    1. Prepare Form 4442 on DI/AMS to notify Austin ITIN office that ITIN was not requested.

    2. Place a history item in DI/AMS such as "Taxpayer claims ITIN not requested" .

    3. Place a history item in ENMOD that "ITIN NT RQ." This indicates ITIN not requested.

      Note:

      If action has been taken on the account, prepare Form 3949, Information Report Referral, from the Forms/Publication Repository and attach the substantiation documents. Send completed Form 3949 and transmit via Form 3210 to the Criminal Investigation Fraud Unit in Fresno, CA 93888. Provide the ITIN and advise CI that the taxpayer states he/she did not request the ITIN.

    Taxpayer states that the Social Security Administration has reduced or stopped his/her social security benefits based on a tax return filed with the IRS. The taxpayer’s income is below the filing requirement and the taxpayer indicates he/she did not file the return. Since this is considered a significant hardship, complete the following actions:

    1. Prepare and submit e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order).

    2. If the taxpayer asks to contact TAS directly, have the taxpayer call 1-877-777-4778 toll-free, or go to www.IRS.gov/advocate

    Taxpayer states is a victim of identity theft and there is a "Z" Freeze (Input by Criminal Investigation) on the account or the account is assigned to another function/business unit.

    1. Secure a copy of a police report OR Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS accepts this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      driver’s license, state identification card, social security card, passport, etc.

    2. Notify the three major credit bureaus.

    3. Advise the taxpayer that they will need to file a paper return and return to the Taxpayer Assistance Center (TAC) with the Authentication of Identity (government issued ID), Evidence of Identity Theft (police report or FTC Affidavit), and the paper return.

    4. If the taxpayer returns to the TAC with the above information, prepare Form 4442 on DI/AMS advising of the taxpayer claim of identity theft.

    5. Attach substantiated documentation and forward the Form 4442 to CI or assigned function/business unit. They will input the TC 971.

    6. Advise the taxpayer that the results of the investigation will determine the length of time necessary to resolve their account.
    Taxpayer has a balance due ONLY because of an assessment due to identity theft. A levy has been issued and the taxpayer is requesting a release. Determine if one of the following situations exist:

    1. If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has no filing requirement OR if the assessment is due to an underreporter situation, take the following actions: Verify with the taxpayer that they are the true owner of the SSN (review social security card and picture identification card). Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft. Notify the three major credit bureaus. When taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred, secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification. Example: Driver’s license, state identification card, social security card, passport, etc. Release the levy. Prepare Form 9409, IRS/SSA Wage Worksheet (secure form from the Forms/Publication Repository). Complete the following sections:

    1. SSN, Taxpayer’s Name, Tax Year, Taxpayer’s Address

    2. Section A, Information Originally Reported by Employer (incorrect income information from EUP/IRP documents)

    3. Section B, IRS Investigation Results circle #4 taxpayer states his/her identity was stolen

    4. Section C, SSA Action, IRS Assistor’s signature, IRS Assistor’s Title, IRS Assistor’s Location, Phone and Date

    • Mail Form 9409 to SSA address listed on form (top left)

    • Input DI/AMS history "TP substantiated ID Theft and sent Form 9409 to SSA. Copy of 9409, substantiated documentation and copy of incorrect IRP documents sent to CI. Input 971/501" .

    • Input the following history item on ENMOD "9409 SSA & CI" . (overlay ENMOD with Command Code "ACTON" ).

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation.

    • Advise the taxpayer:

    1. The request to have the incorrect income information removed is being sent to SSA. SSA will forward a notice to taxpayer of any earnings being removed.

    2. Information is being forwarded to Investigators. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    • Prepare Form 3949 and attach substantiation documents. Send to the Criminal Investigation Fraud Unit in Fresno, CA 93888 using Form 3210.

    If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has a filing requirement but hasn’t yet filed a return:

    • Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft.

    • Notify the three major credit bureaus

    • Advise the taxpayer they will need to file a paper return and come back to the TAC with the paper return and the required documentation to substantiate identity theft.

    When the taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred:

    • Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification. Example: Driver’s license, state identification card, social security card, passport, etc.

    • Release the levy.

    • The substantiation data can be accepted from the taxpayer or power of attorney. (per Form 2848 not Form 8821)

    • Are the documents legible and do they appear valid? If not, have the taxpayer return to the TAC with the appropriate documents.

    • Attach the documentation referred to in item #1 above to the tax return. Write ‘TC 971/501’ in red on the top left margin of the return.

    • Attach the return with the required documentation to a completed Form 3210 and mail to your local Submission Processing Campus Service Center.

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation.

    Advise the taxpayer:

    • Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    • The results of the investigation will determine the length of time necessary to resolve their issue.

    • Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate. If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has a filing requirement but hasn’t yet filed a return:

    • Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft.

    • Notify the three major credit bureaus.

    • Advise the taxpayer they will need to file a paper return and come back to the TAC with the paper return and the required documentation to substantiate identity theft. When the taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred:

    • Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      Driver’s license, state identification card, social security card, passport, etc.

    • Release the levy.

    • The substantiation data can be accepted from the taxpayer or power of attorney. (per Form 2848 not Form 8821)

    • Are the documents legible and do they appear valid? If not, have the taxpayer return to the TAC with the appropriate documents.

    • Attach the documentation referred to in item #1 above to the tax return. Write ‘TC 971/501’ in red on the top left margin of the return.

    • Attach the return with the required documentation to a completed Form 3210 and mail to your local Submission Processing Campus Service Center.

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006).

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation

    Advise the taxpayer:

    • Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    • The results of the investigation will determine the length of time necessary to resolve their issue.

    • Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate. If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has previously filed a return:

    • Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      Driver’s license, state identification card, social security card, passport, etc.

    • Release the levy.

    • Prepare Form 4442 on DI/AMS for Accounts Management in the Service Center where the return was processed detailing what actions need to be taken with regard to the account.

    • Attach substantiating documentation to the Form 4442.

    • Forward Form 4442 with substantiation to the Service Center Accounts Management Identity Theft Unit on Form 3210.

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77. Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation

    Advise the taxpayer:

    • Within 12-18 weeks they will receive either their refund or a an acknowledgement letter to confirm that the documentation has been received.

    • The results of the investigation will determine the length of time necessary to resolve their issue.

    • Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    Taxpayer has a balance due ONLY because of an assessment due to identity theft. A levy has been issued and the taxpayer is requesting a release. Determine if one of the following situations exist:

    1. If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has no filing requirement OR if the assessment is due to an underreporter situation, take the following actions: Verify with the taxpayer that they are the true owner of the SSN (review social security card and picture identification card), Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft. Notify the three major credit bureaus. When taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred, secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      Driver’s license, state identification card, social security card, passport, etc.

      Release the levy.

    Prepare Form 9409, IRS/SSA Wage Worksheet (secure form from the Forms/Publication Repository). Complete the following sections:

    1. SSN, Taxpayer’s Name, Tax Year, Taxpayer’s Address

    2. Section A, Information Originally Reported by Employer (incorrect income information from EUP/IRP documents)

    3. Section B, IRS Investigation Results circle #4 taxpayer states his/her identity was stolen

    4. Section C, SSA Action, IRS Assistor’s signature, IRS Assistor’s Title, IRS Assistor’s Location, Phone and Date

    • Mail Form 9409 to SSA address listed on form (top left)

    • Input DI/AMS history "TP substantiated ID Theft and sent Form 9409 to SSA. Copy of 9409, substantiated documentation and copy of incorrect IRP documents sent to CI. Input 971/501"

    • Input the following history item on ENMOD "9409 SSA & CI." (overlay ENMOD with Command Code ACTON).

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77.

    Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation.

    Advise the taxpayer:

    1. The request to have the incorrect income information removed is being sent to SSA. SSA will forward a notice to taxpayer of any earnings being removed.

    2. Information is being forwarded to Investigators. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    Prepare Form 3949 and attach substantiation documents. Send to the Criminal Investigation Fraud Unit in Fresno, CA 93888 using Form 3210.
    2) If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has a filing requirement but hasn’t yet filed a return:

    • Request the taxpayer obtain a police report OR Affidavit of Identity Theft filed with the Federal Trade Commission. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or IdentityTheft@www.Consumer.gov/IDtheft.

    • Notify the three major credit bureaus

    • Advise the taxpayer they will need to file a paper return and come back to the TAC with the paper return and the required documentation to substantiate identity theft.

    • When the taxpayer returns to the TAC with the above information to substantiate that Identity Theft has occurred:

    • Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

    Example:

    Driver’s license, state identification card, social security card, passport, etc.

    • Release the levy.

    • The substantiation data can be accepted from the taxpayer or power of attorney. (per Form 2848not Form 8821)

    • Are the documents legible and do they appear valid? If not, have the taxpayer return to the TAC with the appropriate documents.

    • Attach the documentation referred to in item #1 above to the tax return. Write ‘TC 971/501’ in red on the top left margin of the return.

    • Attach the return with the required documentation to a completed Form 3210 and mail to your local Submission Processing Campus Service Center.

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77.

    Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income g. For REMARKS-indicate "ID Theft" and types of supporting documentation

    Advise the taxpayer:

    • Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received. The results of the investigation will determine the length of time necessary to resolve their issue.

    • Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

    3) If the assessment is due to a return being filed without the taxpayer’s knowledge and the taxpayer has previously filed a return:

    • Secure a copy of a police report or the Federal Trade Commission Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor) Currently the FTC Affidavit states "Do not send affidavit to the FTC or any other government agency" . However, at this time, the IRS WILL accept this form and a copy of a valid U.S. Federal or state government-issued identification.

      Example:

      Driver’s license, state identification card, social security card, passport, etc.

    • Release the levy.

    • Prepare Form 4442 on DI/AMS for Accounts Management in the Service Center where the return was processed detailing what actions need to be taken with regard to the account.

    • Attach substantiating documentation to the Form 4442.

    • Forward Form 4442 with substantiation to the Service Center Accounts Management Identity Theft Unit on Form 3210.

    • Input the TC 971 AC 501 using Command Code REQ77. REQ 77 will return Command Code FRM77.

    Input as follows:

    1. Change the MFT to 00

    2. Change the TX-PRD to 000000

    3. TC-enter 971

    4. TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006)

    5. TC971/151-CD enter 501

    6. MISC field –identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income

    7. For REMARKS-indicate "ID Theft" and types of supporting documentation

    Advise the taxpayer

    • Within 12-18 weeks they will receive either their refund or an acknowledgement letter to confirm that the documentation has been received.

    • The results of the investigation will determine the length of time necessary to resolve their issue.

    • Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

21.3.4.32.4  (10-01-2008)
Non-Tax Related Identity Theft Issues

  1. If Then
    Taxpayer brings copy of police report or FTC Identity Theft Affidavit, etc. to substantiate own identity theft; does not have an IRS tax-related issue, but wants us to be aware of the situation.

    1. Review Publication 4535, "Identity Theft Prevention and Victim Assistance" with the Taxpayer. Refer taxpayer to IRS Identity Theft Website at www.irs.gov keyword "Identity Theft" for additional information.

    2. Fax documentation to the AM Centralized Identity Theft Unit at (978) 247-9965.

    3. Record a history item on DI/AMS, such as, "Taxpayer came into TAC to report ID theft. So far, no evidence of any related tax problems on Taxpayer's account. Provided/explained. Publication 4535 to Taxpayer" . Fax substantiation documents to Centralized Identity Theft Unit.

      Note:

      Do not input TC 971 AC 501. The Centralized Identity Theft Unit will input the TC 971 AC 504 to the taxpayer's account.
    Taxpayer indicates his/her personal identity information has been stolen, did NOT bring in copy of police report or FTC Identity Theft Affidavit, etc. to substantiate their own identity theft. There is no indication that it has been used inappropriately for tax purposes.

    1. Advise the taxpayer to bring the "Required Documentation to Substantiate Identity Theft" . Advise the taxpayer to obtain a police report or the Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently, the FTC affidavit states "do not send affidavit to the FTC or any other government agency" . However, at this time the IRS will accept this form.

    2. When the taxpayer returns to the TAC with the substantiating documentation, follow the procedures above. "Taxpayer brings copy of police report or FTC Identity Theft affidavit, etc. to substantiate own identity theft; does not have an IRS tax related issue, but wants us to be aware of the situation" .

    Taxpayer states that an E-mail has been received from the IRS requesting personal identifying information (e.g. SSN, financial information, etc.). Advise taxpayer that the IRS does not request sensitive information by E-mail and the taxpayer should not respond to the E-mail received. For additional information, see IRM 21.1.3.24. Review Publication 4523, Beware of Phishing Schemes, with your taxpayer. Also:

    • If the taxpayer still has the E-mail on the computer, it should be forwarded to phishing@IRS.gov (Taxpayer should go to www.IRS.gov key word "phishing" for instructions on forwarding E-mail.

    Note:

    For additional information, see IRM 21.1.3.24.
    Taxpayer requests new or replacement SSN or posted earnings determinations. Advise taxpayer to contact Social Security Administration at 800-772-1213 or www.SSA.gov
    Taxpayer needs more information on identity theft, but does not have a tax-related issue Refer to Identity Theft , OR ID Theft FAQ's , or refer taxpayer to www.IRS.govkey word "identity theft" and Publication 4535 "Identity Theft Prevention and Victim Assistance"
    Taxpayer has questions concerning the data security leak with the U.S. Department of Veterans Affairs (VA). Refer taxpayer to 1-800-FED-INFO (1-800-333-4636) or www.firstgov.gov.

21.3.4.32.5  (10-01-2008)
IRS Employee Tax Related Identity Theft Issues

  1. Note : All IRS employees must identify themselves to the TAC Assistor (ITAS) prior to requesting assistance. The Assistor (ITAS) must have managerial approval before proceeding with any type of Personal Identifiable Information (PII) research.

    If Then
    Employee is unable to e-file because either the employee’s or spouse’s SSN has previously been used on another return due to identity theft.

    1. Verify that name and SSN(s) on return are correct.

    2. Advise employee to complete Form 10120, Report of Incident, and give to employee’s manager.

    3. Advise employee to contact TIGTA AT 1-800-366-4484 (or local TIGTA office) to report the incident.

    4. Request employee obtain a police report OR the Federal Trade Commission (FTC) Identity Theft Affidavit containing the signature of one witness (non-relative or another IRS employee but not the assistor). Currently, the FTC Affidavit states "Do not send Affidavit to the FTC or any other government agency" . However, at this time the IRS will accept this form.

    5. Notify the Federal Trade Commission Identity Theft Hotline at 877-438-4338 or Identity Theft at www.Consumer.gov/IDtheft.

    6. Suggest the employee notify the three major credit bureaus.

    7. Advise employee they will need to file a paper return and return to the Taxpayer Assistance Center (TAC) with the Authentication of Identity (government or state issued ID), Evidence of Identity Theft (police report or FTC affidavit) and the paper return.

    Employee brings paper return for filing because either their own or spouse’s SSN e-file rejected due to identity theft.

    1. Secure documentation to substantiate Identity Theft.

    2. Substantiation data can be accepted from the employee or someone who has power of attorney for the employee (per Form 2848, not Form 8821).

    3. Attach the documentation referred to in item #1 above to the tax return. Write "TC 971/501" in red on the top left margin of the return.

    4. Attach the return with the required documents to a completed Form 3210 and mail to Submission Processing at your local Campus Service Center.

    5. After TAC manager has approved IDRS access, input the TC 971 AC 501 using Command Code REQ77. REQ77 will return Command Code FRM77. Input as follows: a) Change the MFT to 00 b) Change the TX-PRD to 000000 c) TC - enter 971 d) TRANS-DT use format MMDDYY of the tax year affected by the identity theft incident (e.g. 12312006) e) TC971/151-CD enter 501 f) MISC field --identify the BOD/Function (WI), Program Name (FATDI) and Tax Administration Source (Income, Multifiler (MULTFL), BOTH, or OTHER are the only acceptable entries for Tax Administration area). Format should be as shown in this example: WI one space FATDI one space Income g) For REMARKS- indicate "ID Theft" and types of supporting documentation.

    6. Advise the employee:

    1. Within 12-18 weeks they will receive either their refund or a an acknowledgement letter to confirm that the documentation has been received.

    2. The results of the investigation will determine the length of time necessary to resolve their issue.

    3. Their account has been identified for analysis of returns submitted in the future and they should continue to file each year as appropriate.

      Note:

      In addition to the above, if their identity theft issue involves their ESP payment, follow the guidance under Form 1040 return filed, TC 971/AC 501 indicated on the account (appears on ENMOD), and No ESP Payment received (Taxpayer owes no other taxes or Treasury offsets (e.g. child support, student loans, etc.) or Form 1040 return filed, TC 971/AC 501 not indicated on the account (does not appear on ENMOD) and No ESP Payment received. (Taxpayer owes no other taxes or Treasury offsets (e.g. child support, student loans, etc.)

    Note:

    In addition to the above, if employee Identity Theft issue involves their ESP payment, follow the guidance under Form 1040 return filed,TC971/AC501.

    		 

Exhibit 21.3.4-1  (10-01-2008)
SCOPE OF SERVICES

Also see the Alphabetical list on SERP


IN SCOPE/OUT OF SCOPE FOR TAX LAW QUESTIONS AND RETURN PREPARATION
LINE # FORM 1040 In Scope for Tax Law Questions PUB/REFERENCE In Scope for Return Prep
7 Wages, salaries, tips, etc. YES Publication 525 YES
8 a/b Interest Income YES Publication 550 YES
9 a/b Dividends (Ordinary and Qualified) YES Publication 550/ Publication 564 YES
10 Taxable refunds, credits, or offsets of state and local income taxes. YES Publication 525 YES
11 Alimony received YES Publication 504 YES
12 Business income or loss. Sch. C-EZ (determine if TP is eligible; if not refer) YES Publication 334 YES FOR C-EZ ONLY
13 Capital gains or losses. TAX LAW Questions ONLY. (OUT OF SCOPE for Return Prep.) YES Publication 537/ Publication 544/ Publication 550 NO
14 Other gains or losses. Form 4797 NO   NO
15 IRA distributions/15 b taxable amount YES Publication 590 YES
16 Pensions and Annuities/16 b taxable amount. YES Publication 575/ Publication 721/ Publication 939 YES
17 Rental real estate, royalties, Partnerships, S Corporations, Trusts, etc. Schedule E NO Publication 525/ Publication 527 NO
18 Farm income or loss. Schedule F NO Publication 225 NO
19 Unemployment compensation YES Publication 525 YES
20 a/b Social Security/20b taxable amount YES Publication 590/ Publication 915 YES
21 Other Income (see 1040 instructions for types of "other income" to include.) YES Publication 525/ Publication 535 YES
23 Educator Expenses YES   YES
24 Certain Business Expenses of Reservists NO   NO
25 Health Savings Accounts YES Publication 969 YES
26 Moving Expenses. Attach Form 3903 YES Publication 521 YES
27 One-half of self-employment tax. Sch. C-EZ ONLY (Sch. C, Referral) YES Publication 334 YES
28 Self-employed SEP, SIMPLE, and qualified plans NO Publication 517/ Publication 560/ Publication 590 NO
29 Self-employed health insurance deduction NO Publication 535 NO
30 Penalty on early withdrawal of savings YES Publication 550 YES
31 Alimony Paid YES Publication 504 YES
32 IRA Deduction YES Publication 590 YES
33 Student loan interest deduction YES Publication 970 YES
34 Tuition and Fees Deduction YES Publication 970 YES
35 Domestic production activities deduction. Attach Form 8903 NO   NO
39 a 65 or older/blind boxes. YES Publication 524 YES
39 b MFS and spouse itemizes or dual-status alien. (OUT OF SCOPE if questions about dual status/aliens in general.) YES Publication 501/ Publication 504  
40 Itemized deductions or standard deduction. (Some specific Itemized deduction questions may be out of scope. See Sch. A In Scope/Out of Scope items.) YES Publication 501 YES
42 Exemption amount YES   YES
44 Tax. (EXCEPT if box for Form 8814 is checked, then refer. YES   YES
45 Alternative minimum tax and Form 6251 NO   NO
47 Credit for child and dependent care expenses. Form 2441 YES Publication 503 YES
48 Credit for the elderly or the disabled. Schedule R YES Publication 524/ Publication 554/ Publication 907 YES
49 Education credits. Form 8863 YES Publication 970 YES
50 Residential Energy Credit YES Publication 17 YES
51 Foreign tax credit and Form 1116 NO Publication 514 NO
52 Child tax credit YES Publication 972 YES
53 Retirement Saving Contribution credit. Attach Form 8880 YES Publication 525 YES
54 Credits from: a) Form 8396b) Form 8859c) Adoption Credit In Scope Only. NO Publication 968 NO
55 Other Credits. Check Applicable boxes: Form 3800, Form 8801, Specify _____ NO   NO
58 Self-employment tax. Schedule SE. Sch. C-EZ ONLY (Sch. C, Referral) YES Publication 334 YES
59 Social Security and Medicare tax on tip income not reported to employer. Form 4137 NO Publication 531 NO
60 Tax on qualified plans. Form 5329. . YES   YES
61 Advance earned income credit payments from Form W-2(s) YES Publication 596 YES
62 Household employment taxes. Schedule H YES Publication 926 NO
64 Federal Income tax withheld from Form W-2 and Form 1099 YES Publication 919 YES
65 Estimated tax payments. Form 1040ES YES Publication 505 NO
66 Earned income credit (EIC) YES Publication 596 YES
66 b Non-Taxable Combat Pay Election YES Publication 3/ Publication 596 /YES
67 Excess social security and RRTA tax withheld YES Publication 915 YES
68 Additional child tax credit. Form 8812 YES Publication 972 YES
69 Amount paid with extension YES   YES
70 Other payments Form 2439, Form 4136 Out of Scope/ Form 8885In Scope YES/NO   YES FOR FORM 8885 ONLY
71 Refundable credit for prior year minimum tax NO   NO

IN SCOPE/OUT OF SCOPE FOR SCHEDULE A AND RETURN PREPARATION
LINE # SCHEDULE A In Scope for Tax Law Questions PUB/REFERENCE In Scope for Return Prep
1 - 4 Medical and Dental Expenses YES Publication 502 YES
5 State and Local Income Taxes YES Form 1040 Sch A Instructions YES
6 Real Estate Taxes YES Publication 529 YES
7 Personal Property Taxes YES Publication 529 YES
8 Other Taxes YES Publication 529 YES
10 - 12 Home mortgage interest and points YES Publication 529/ Publication 936 YES
13 Qualified mortgage insurance premiums YES Publication 936/ Publication 553 YES
14 Investment interest Form 4952 NO   NO
16 Gifts to charity by cash or check YES Publication 526/ Publication 529 YES
17 Non-cash gifts (unless over $500) YES Publication 526/ Publication 529/ Publication 561 YES
18 Carryover from prior year of charitable gift deduction YES Publication 526 YES
20 Casualty or theft losses. Form 4684(Individuals only) YES Publication 547/ Publication 584 YES
21 Unreimbursed employee expenses. Items from Form 2106 and Form 2106EZ NO Publication 463/ Publication 529 NO
22 Tax preparation fees YES Publication 529 YES
23 Other expenses (See ITLA/PMG Alphabetical listingfor specific topics) YES Publication 529 YES

IN SCOPE/OUT OF SCOPE BY FORM NUMBER
 

Note:

This is not an all inclusive list. This is intended as an aid to assist you, but not to replace any procedure in place. You should still research and follow each forms instructions, IRM, SERP, etc., when assisting your taxpayers. This list is all inclusive for TaxWise Preparation.

FORM   In Scope for Tax Law Questions PREPARATION OF FORM PUB/REFERENCE TAXWISE PREPARATION
Form CT-1 Employer's Annual Railroad Retirement Tax Return NO NO Publication 2189 NO
Form CT-2 Employees Representative's Quarterly Railroad Tax Return NO NO Publication 575/ Publication 915 NO
Form SS-4 Application for Employer Identification Number YES YES Publication 334/ Publication 454/ Publication 911/ Publication 1635 NO
Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding YES YES Publication 15A NO
Form W-2 Wage and Tax Statement YES NO Publication 15/ Publication 1220 NO
Form W-2G Certain Gambling Winnings YES NO Publication 15/ Publication 525/ Publication 535/ Publication 1220 NO
Form W-3 Transmittal of Wage and Tax Statement YES NO Publication 15 NO
Form W-2c Corrected Wage and Tax Statement YES NO Publication 15 NO
Form W-3c Transmittal of Corrected Wage and Tax Statement YES NO Publication 15 NO
Form W-4 Employee's Withholding Allowance Certificate YES YES Publication 15/ Publication 213Publication 505/ Publication 919 NO
Form W-4P Withholding Certificate for Pension or Annuity Payments YES YES Publication 919/ Publication 721/ Publication 505/ Publication 575 NO
Form W-4S Request for Federal Tax Withholding From Sick Pay YES YES Publication 919/ Publication 505 NO
Form W-4V Voluntary Withholding Request YES YES Publication 505/ Publication 915/ Publication 919 NO
Form W-5 Earned Income Credit Advance Payment Certificate YES YES Publication 15/ Publication 596 NO
Form W-7 Application for IRS Individual Taxpayer Identification Number YES YES Publication 501 ./ Publication 519/ Publication 1915 NO
Form W-7A Application for Taxpayer Identification Number for Pending Adoptions YES YES Publication 501/ Publication 968 NO
Form W-7P Application for Preparer Tax Identification Number YES NO   NO
Form W-9 Request for Taxpayer Identification Number and Certification YES NO Publication 505/ Publication 550 NO
Form W-9S Request for Student's or Borrower's Taxpayer Identification Number and Certification YES NO Publication 970 NO
Form W-10 Dependent Care Provider's Identification and Certification YES NO Form 2441& Sch. 2 Instructions NO
Form 23 Application for Enrollment to Practice Before the Internal Revenue Service YES NO Treas Cir. 230 NO
Form 53 Report of Currently Not Collectible Taxes YES YES Publication 594 NO
Form 56 Notice Concerning Fiduciary Relationship NO NO Publication 559 NO
Form 433-A Collection Information Statement for Wage Earners and Self-Employed Individuals YES YES Publication 594/ Publication 1854 NO
Form 433-B Collection Information Statement for Businesses YES YES Publication 594/ Publication 1957 NO
Form 637 Application for Registration (For Certain Excise Tax Activities) NO NO Publication 510 NO
Form 656 Offer-In-Compromise YES YES Publication 594/ Publication 1957 NO
Form 706 U.S. Estate (and Generation Skipping Transfer) Tax Return NO NO Publication 559/ Publication 950 NO
Form 706A U.S. Additional Estate Tax Return ( IRC 2032A ) NO NO Publication 559/ Publication 950 NO
Form 709 U.S. Gifts (and Generation-Skipping Transfer) Tax Return NO NO Publication 950 NO
Form 720 Quarterly Federal Excise Tax Return NO NO Publication 3536 NO
Form 730 Tax on Wagering NO NO Publication 510 NO
Form 843 Claim for Refund and Request for Abatement YES YES   NO
Form e-911 Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) YES YES Publication 1546 NO
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return YES NO Publication 15/ Publication 583 NO
Form 941 Employer's Quarterly Federal Tax Return YES NO Publication 15/ Publication 15A NO
Form 941c Supporting Statement To Correct Information (obsolete beginning 1-1-09) YES NO Publication 15 NO
Form 943 Employer's Annual Tax Return for Agricultural Employees YES NO Publication 15/ Publication 51 NO
Form 943A Agricultural Employer's Record of Federal Tax Liability YES NO Publication 15/ Publication 51 NO
Form 944 Employer's Annual Federal Tax Return YES NO Publication 17/ Publication 334 NO
Form 945 Annual Return of Withheld Federal Income Tax YES NO Publication 15-A NO
Form 945-A Annual Record of Federal Tax Liability YES NO   NO
Form 966 Corporate Dissolution or Liquidation NO NO   NO
Form 970 Application to Use LIFO Inventory Method NO NO Publication 538/ Publication 911 NO
Form 972 Consent of Shareholder to Include Specific Amount in Gross Income NO NO   NO
Form 973 Corporation Claim for Deduction for Consent Dividends NO NO   NO
Form 976 Claim for Deficiency Dividends Deduction's by a Personal Holding Company NO NO   NO
Form 990 Return of Organization Exempt From Income Tax NO NO   NO
Sch. A ( Form 990) Organizations Exempt Under Section 501( c )( 3 ) NO NO Publication 557/ Publication 598 NO
Form 990BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons NO NO Publication 557 NO
Form 990-EZ Short Form Return of Organization Exempt From Income Tax NO NO Publication 557 NO
Form 990PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust as a Private Foundation NO NO Publication 557/ Publication 578/ Publication 598/ Publication 1391 NO
Form 990T Exempt Organization Business Income Tax Return NO NO Publication 557/ Publication 598 NO
Form 990W Estimated Tax on Unrelated Business Taxable Income for Tax Exempt Organizations NO NO   NO
Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the IRC NO NO Publication 557 NO
Form 1024 Application for Recognition of Exempt Under Section 501(a) of the IRC NO NO Publication 557 NO
Form 1028 Application for Recognition of Exemption Under Section 521 of the IRC NO NO   NO
Form 1040 U.S. Individual Income Tax Return (NOT ALL LINES ARE WITHIN SCOPE) YES NO Publication 17 YES
Sch. A Itemized Deductions & Interest and Ordinary Dividends (NOT ALL LINES) YES YES Publication 17/ Publication 78/ Publication 550 YES
Sch. B Interest and Dividends (Ordinary and Qualified) YES YES Publication 17/ Publication 550 YES
Sch. C Profit or Loss From Business (Sole Proprietorship) NO NO Publication 334 NO
Sch. C-EZ Net Profit From Business (Sole Proprietorship) YES NO Publication 334 YES
Sch. D Capital Gains and Losses YES NO Publication 544/ Publication 550 NO
Sch. D-1 Continuation Sheet for Schedule D YES NO   NO
Sch. E Supplemental Income and Loss NO NO Publication 525/ Publication 527 NO
Sch. EIC Earned Income Credit YES YES Publication 596 YES
Sch. F Profit or Loss From Farming NO NO Publication 225 NO
Sch. H Household Employment Taxes YES YES Publication 503/ Publication 926 NO
Sch. J Farm Income Averaging NO NO Publication 225 NO
Sch. R Credit for the Elderly or the Disabled YES YES Publication 524/ Publication 554/ Publication 907 YES
Sch. SE Self-Employment Tax (In conjunction with Sch. C-EZ only) YES YES Publication 505/ Publication 334 YES
Form 1040A U.S. Individual Income Tax Return YES NO Publication 17 YES
Sch. 1 Interest and Ordinary Dividends for Form 1040A Filers YES YES Publication 17/ Publication 550 YES
Sch. 2 Child and Dependent Care Expenses for Form 1040A Filers YES YES Publication 503 YES
Sch. 3 Credit for the Elderly or the Disabled for Form 1040A Filers YES YES Publication 524/ Publication 554/ Publication 907 YES
Form 1040C U.S. Departing Alien Income Tax Return YES YES Publication 519/ Publication 901 NO
Form 1040-ES Estimated Tax for Individuals YES NO Publication 505 NO
Form 1040-ES(NR) U.S. Estimated Tax Form Nonresident Alien NO NO Publication 519/ Publication 901 NO
Form 1040-EZ Income Tax Return for Single and Joint Filers With No Dependents YES NO Publication 17 YES
Form 1040EZ-T Claim For Refund of Federal Telephone Excise Tax YES NO Publication 17 YES 2006 ONLY
Form 1040NR U.S. Resident Alien Income Tax Return NO NO Publication 519 NO
Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents NO NO Publication 519 NO
Form 1040PR Puerto Rico Tax Return (Except In PR TAC) NO NO Publication 570/ Publication 1321 YES
Form 1040SS U.S. Self Employment Tax Return NO NO Publication 534 YES
Form 1040-V Payment Voucher YES YES Publication 17 YES
Form 1040X Amended U.S. Individual Income Tax Return (Subject to Forms & Sch. Limits) YES NO Publication 17 YES
Form 1041 U.S. Income Tax Return for Estates and Trusts NO NO Publication 559/ Publication 950 NO
Sch. D ( Form 1041) Capital Gains and Losses NO NO Publication 559/ Publication 950 NO
Sch. K-1 ( Form 1041) Beneficiary Share of Income, Deductions NO NO Publication 559/ Publication 950 NO
Sch. J ( Form 1041) Accumulated Distribution for a Complex Trust NO NO   NO
Form 1041A U.S. Information Return Trust Accumulation of Charitable Amounts NO NO   NO
Form 1041T Allocation of Estimated Tax Payments to Beneficiaries NO NO   NO
Form 1041-ES Estimated Tax for Estates & Trusts NO NO   NO
Form 1042 Annual Withholding Tax Return for U.S. Source Income Subject to Withholding NO NO Publication 515 NO
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding NO NO Publication 515/ Publication 1187 NO
Form 1045 Application for Tentative Refund NO NO Publication 225/ Publication 536/ Publication 544 NO
Form 1065 U.S. Return of Partnership Income NO NO Publication 541 NO
Sch. D ( Form 1065) Capital Gains and Losses NO NO Publication 541 NO
Sch. K-1 ( Form 1065) Partner's Share of Income, Credits, Deductions, etc. NO NO Publication 541 NO
Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return NO NO Publication 938 NO
Form 1073 Certificate of Alien Claiming Residence in the United States NO NO Publication 519 NO
Form 1096 Annual Summary and Transmittal of U.S. Information Returns YES NO Publication 1220/ Form 1098 Instructions NO
Form 1098 Mortgage Interest Statement YES NO Publication 1220/ Form 1098 Instructions NO
Form 1098-E Student Loan Interest Statement YES NO Publication 970/ Publication 1220 NO
Form 1098-T Tuition Payments Statement YES NO Publication 970/ Publication 1220 NO
Form 1099A Acquisition or Abandonment of Secured Property NO NO Publication 1220/ Form 1099A Instructions NO
Form 1099B Proceeds from Broker and Barter Exchange YES NO Publication 551/ Publication 1220 NO
Form 1099C Cancellation of Debt NO NO Publication 1220/ Form 1099C Instructions NO
Form 1099DIV Dividends and Distributions YES NO Publication 550/ Publication 1220 NO
Form 1099G Certain Government Payments YES NO Publication 525/ Publication 1220 NO
Form 1099H Health Coverage Tax Credit (HCTC) Advance Payments YES NO Publication 17 NO
Form 1099 INT Interest Income YES NO Publication 525/ Publication 550/ Publication 1220 NO
Form 1099 LTC Long Term Care and Accelerated Death Benefits YES NO Publication 1220 NO
Form 1099 MISC Miscellaneous Income YES NO Publication 1220 NO
Form 1099 OID Original Issue Discount NO NO Publication 550/ Publication 1212/ Publication 1220 NO
Form 1099 PATR Taxable Distributions Received From Cooperatives NO NO Publication 225/ Publication 1220 NO
Form 1099R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs Insurance Contracts, etc. YES NO Publication 575/ Publication 590/ Publication 1220 NO
Form 1099Q Qualified Tuition Program Payments YES NO Publication 970/ Publication 1220 NO
Form 1099S Proceeds from Real Estate Transactions YES NO Publication 1220 NO
Form 1099SA Distributions from HSA, MSA YES NO Publication 535/ Publication 969/ Publication 1220 NO
Form 1116 Foreign Tax Credit NO NO Publication 514 YES for PR Only
Form 1118 Foreign Tax Credit -Corporations NO NO Publication 542 NO
Form 1120 U. S. Corporation Income Tax Return NO NO Publication 542 NO
Form 1120A U.S. Corporation Short-Form Income Tax Return NO NO Publication 542 NO
Sch. D ( Form 1120) Capital Gains and Losses NO NO Publication 542 NO
Sch. H ( Form 1120) Section 280H Limitation for a Personal Service Corporation NO NO Publication 542 NO
Sch. N ( Form 1120) Foreign Operations of U.S. Corporation NO NO Publication 542 NO
Sch. PH ( Form 1120) U.S. Personal Holding Company (PHC) Tax NO NO Publication 542 NO
Form 1120F U.S. Income Tax Return of a Foreign Sales Corporation NO NO   NO
Form 1120H U.S. Income Tax Return for Homeowners Associations NO NO   NO
Form 1120POL U.S. Income Tax Return for Certain Political Organizations NO NO Publication 557 NO
Form 1120 RIC U.S. Income Tax Return for Regulated Investment Companies NO NO   NO
Form 1120S U.S. Income Tax Return for an S Corporation NO NO   NO
Sch. D ( Form 1120S) Capital Gains and Losses and Built-In Gains NO NO   NO
Sch. K-1 ( Form 1120S) Shareholder's Share of Income, Credits, Deductions, etc. NO NO   NO
Form 1120-SF U.S. Income Tax Return for Settlement Funds NO NO   NO
Form 1120W Estimated Tax for Corporations NO NO Publication 542 NO
Form 1120X Amended U.S. Corporation Income Tax Return NO NO Publication 542/ Publication 557 NO
Form 1128 Application to Adopt, Change or Retain a Tax Year NO NO Publication 225/ Publication 538 NO
Form 1138 Extension of Time for Payment of Taxes By a Corporation Expecting a NOL Carryback NO NO Publication 225/ Publication 542 NO
Form 1139 Corporation Application for Tentative Refund NO NO Publication 542 NO
Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer YES YES Publication 559 NO
Form 2032 Contact Coverage Under Title II of the Social Security Act NO NO   NO
Form 2063 U.S. Departing Alien Income Tax Statement YES YES Publication 519/ Publication 901 NO
Form 2106 Employee Business Expenses NO NO Publication 463 NO
Form 2106-EZ Unreimbursed Employee Business Expenses NO NO Publication 463 NO
Form 2120 Multiple Support Declaration YES YES Publication 501 YES
Form 2159 Payroll Deduction Agreement YES YES Publication 594/ Publication 1957 NO
Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts YES YES Publication 505 NO
Form 2210F Underpayment of Estimated Tax By Farmers and Fishermen NO NO Publication 225 NO
Form 2220 Underpayment of Estimated Tax By Corporations NO NO Publication 542 NO
Form 2290 Heavy Highway Vehicle Use Tax YES YES Publication 510 NO
Form 2350 Application for Extension of Time To File U.S. Income Tax Return YES YES Publication 17/ Publication 501/ Publication 559 NO
Form 2438 Regulated Investment Company Undistributed Capital Gains Tax Return NO NO   NO
Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains NO NO   NO
Form 2441 Child and Dependent Care Expenses YES YES Publication 503 YES
Form 2553 Election by a Small Business Corporation NO NO Publication 538/ Publication 542 NO
Form 2555 Foreign Earned Income NO NO Publication 54 NO
Form 2555-EZ Foreign Earned Income Exclusion NO NO Publication 54/ Publication 593 NO
Form 2758 Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns NO NO Publication 559 NO
Form 2848 Power of Attorney and Declaration of Representative YES YES Publication 556/ Publication 947 NO
Form 3115 Application for Change in Accounting Method NO NO Publication 225/ Publication 538 NO
Form 3468 Investment Credit NO NO Publication 225/ Publication 542 NO
Form 3520 Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts NO NO   NO
Form 3520-A Annual Information Return of Foreign Trust With a U.S. Owner NO NO   NO
Form 3800 General Business Credit NO NO Publication 225/ Publication 334 NO
Form 3903 Moving Expenses YES YES Publication 521 YES
Form 3911 Taxpayer Statement Regarding Refund YES YES   NO
Form 3913 Acknowledgement of Returned Refund Check YES YES   NO
Form 3975 Tax Professionals Annual Mailing List Application and Order Blank NO NO Publication 1045 NO
Form 4029 Application for Exemption From Social Security and Medicate Taxes and Waiver of Benefits NO NO   NO
Form 4136 Credit for Federal Tax Paid on Fuels NO NO Publication 378 NO
Form 4137 Social Security and Medicare Tax on Unreported Tip Income NO NO Publication 531/ Publication 1244 NO
Form 4255 Recapture of Investment Credit NO NO   NO
Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders NO NO Publication 517 NO
Form 4419 Application for Filing Information Returns Magnetically/Electronically NO NO Publication 515 NO
Form 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax NO NO Publication 542 NO
Form 4506 Request for Copy or Transcript of Tax Form YES YES   NO
Form 4562 Depreciation and Amortization NO NO Publication 946 NO
Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa NO NO   NO
Form 4626 Alternative Minimum Tax - Corporations NO NO Publication 542 NO
Form 4684 Casualties and Thefts Limited to Individuals. YES YES Publication 547/ Publication 584 YES
Form 4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC NO NO Publication 557 NO
Form 4789 Currency Transaction Report NO NO Publication 1544 NO
Form 4797 Sale of Business Property NO NO Publication 225/ Publication 544 NO
Form 4835 Farm Rental Income and Expenses NO NO Publication 225/ Publication 527 NO
Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRS's Insurance Contracts, Etc. YES YES   YES
Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return YES YES Publication 501/ Publication 929 NO
Form 4876A Election to Be Treated as an Interest Charge DISC NO NO   NO
Form 4952 Investment Interest Expenses Deduction NO NO Publication 225/ Publication 550 NO
Form 4970 Tax on Accumulation of Distribution of Trusts NO NO Publication 559 NO
Form 4972 Tax on Lump-Sum Distributions YES NO Publication 575 NO
Form 5213 Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit NO NO Publication 225 NO
Form 5227 Split-Interest Trust Information Return NO NO   NO
Form 5300 Application for Determination for Employee Benefit Plan NO NO   NO
Form 5300 Sch. Q Nondiscrimination Requirements NO NO   NO
Form 5305SEP Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement NO NO Publication 225 NO
Form 5305A-SEP Salary Reduction and Other Elective Simplified Employee Pension Individual Retirement Accounts Contribution Agreement NO NO Publication 225 NO
Form 5306 Application for Approval of Prototype or Employer Sponsored IRS NO NO   NO
Form 5306SEP Application for Approval of Prototype Simplified Employee Pension NO NO   NO
Form 5309 Application for Determination of Employee Stock Ownership Plan NO NO   NO
Form 5310 Application for Determination Upon Termination NO NO   NO
Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts YES YES Publication 575/ Publication 590 YES
Form 5391 Procedures/Systems Change Request NO NO   NO
Form 5452 Corporate Report of Non-dividend Distributions NO NO Publication 542 NO
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations NO NO   NO
Sch. J ( Form 5471) Accumulated Earnings and Profits of Controlled Foreign Corporation NO NO   NO
Sch. M ( Form 5471) Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons NO NO   NO
Sch. N ( Form 5471) Return of Officers, Directors, and 10% Or More Shareholders of a Foreign Personal Holding Company NO NO   NO
Sch. O ( Form 5471) Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock NO NO   NO
Form 5498 Individual Retirement Arrangement Information YES NO   NO
Form 5500 Annual Return/Report of Employee Benefit Plan NO NO Publication 15B/ Publication 560 NO
Sch. A ( Form 5500) Insurance Information NO NO Publication 560 NO
Sch. B ( Form 5500) Actuarial Information NO NO Publication 560 NO
Sch. C ( Form 5500) Service Provider Information NO NO Publication 560 NO
Sch. E ( Form 5500) ESOP Annual Information NO NO Publication 560 NO
Sch. F ( Form 5500) Fringe Benefit Plan Annual Information Return NO NO Publication 560 NO
Sch. G ( Form 5500) Financial Transaction Schedules NO NO Publication 560 NO
Sch. SSA ( Form 5500) Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits NO NO Publication 560 NO
Form 5500 C/R Return/Report of Employee Benefit Plan NO NO Publication 560 NO
Form 5500EZ Annual Return of One Participant (Owners and Their Spouses) Retirement Plan NO NO Publication 560 NO
Form 5588 Application for Extension of Time to File Certain Employee Plan Returns NO NO   NO
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax NO NO Publication 557 NO
Form 5695 Residential Energy Credit YES YES Publication 17 YES
Form 5735 Allocation of Income and Expenses Under Section 936(h)(5) NO NO   NO
Form 5754 Statement by Person(s) Receiving Gambling Winnings NO NO Publication 525/ Publication 529/ Publication 535/ NO
Form 5768 Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation NO NO Publication 557 NO
Form 5884 Work Opportunity Credit NO NO Publication 334/ Publication 542/ Publication 954 NO
Form 6069 Return of Excise Tax on Excess Contribution's to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction NO NO Publication 557 NO
Form 6088 Distributable Benefits From Employee Pension Benefit Plans NO NO   NO
Form 6118 Claim for Refund of Income Tax Return Preparer Penalties NO NO   NO
Form 6197 Gas Guzzler Tax NO NO Publication 510 NO
Form 6198 At-Risk Limitations NO NO Publication 925 NO
Form 6251 Alternative Minimum Tax - Individuals NO NO Publication 596/ Publication 929 NO
Form 6252 Installment Sale Income NO NO Publication 225/ Publication 537 NO
Form 6478 Credit for Alcohol Used as Fuel NO NO Publication 378/ Publication 510/ Publication 542 NO
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing NO NO   NO
Form 6627 Environmental Taxes NO NO Publication 510 NO
Form 6765 Credit for Increasing Research Activities NO NO Publication 542 NO
Form 6781 Gains and Losses From Section 1256 Contracts and Straddles NO NO Publication 550 NO
Form 7004 Application for Automatic Extension of Time To File Corporation Income Tax Return NO NO Publication 542 NO
Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips NO NO Publication 531 NO
Form 8027-T Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips NO NO Publication 531/ Publication 1239/ Publication 1344 NO
Form 8082 Notice of Inconsistent Treatment or Amended Return NO NO   NO
Form 8109-B FTD Deposit Form YES YES Publication 15/ Publication 542 NO
Form 8271 Investor Reporting of Tax Shelter Registration Number NO NO Publication 550 NO
Form 8275 Disclosure Statement YES NO Publication 557/ Publication 590 NO
Form 8283 Noncash Charitable Contributions NO NO Publication 526/ Publication 561 NO
Form 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business NO NO Publication 557/ Publication 1544 NO
Form 8308 Report of a Sale or Exchange of Certain Partnership Interest NO NO Publication 541 NO
Form 8332 Release of Claim to Exemption for Child of Divorced or Separated Parents YES YES Publication 504 YES
Form 8379 Injured Spouse Claim and Allocation YES YES Publication 17 YES
Form 8396 Mortgage Interest Credit NO NO Publication 530/ Publication 936 NO
Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return YES YES Publication 17/ Publication 1345 YES
Form 8582 Passive Activity Loss Limitations NO NO Publication 542/ Publication 925 NO
Form 8582CR Passive Activity Credit Limitations NO NO Publication 542/ Publication 925 NO
Form 8586 Low-Income Housing Credit NO NO Publication 542 NO
Form 8594 Asset Acquisition Statement NO NO   NO
Form 8596A Quarterly Transmittal of Information Returns for Federal Contracts NO NO   NO
Form 8606 Nondeductible IRAs and Coverdell ESAs YES YES Publication 560/ Publication 590 YES
Form 8611 Recapture of Low-Income Housing Credit NO NO Publication 542 NO
Form 8615 Tax for Children Under Age 14 With Investment Income of More Than $1,500 NO NO Publication 929 NO
Form 8633 Application to Participate in the IRS e-file Program YES NO Publication 3112 NO
Form 8716 Election to Have a Tax Year Other Than a Required Tax Year NO NO Publication 538 NO
Form 8718 User Fee for Exempt Organization Determination Letter Request NO NO Publication 557 NO
Form 8736 Application for Automatic Extension of Time To File U.S. Return for a Partnership, REMIC, or for Certain Trusts NO NO Publication 541 NO
Form 8752 Required Payment or Refund Under Section 7519 NO NO Publication 538 NO
Form 8801 Credit For Prior Year Minimum Tax - Individuals, Estates, and Trusts NO NO Publication 225 NO
Form 8809 Request for Extension of Time To File Information Returns YES NO Publication 515 NO
Form 8810 Corporate Passive Activity Loss and Credit Limitation NO NO Publication 925 NO
Form 8812 Additional Child Tax Credit YES YES Publication 972 YES
Form 8814 Parents' Election To Report Child's Interest and Dividends NO NO Publication 929 NO
Form 8815 Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 YES YES Publication 17 YES
Form 8818 Optional Form to Record Redemption of Series EE U.S. Savings Bond after 1989 NO NO   NO
Form 8820 Orphan Drug Credit NO NO Publication 542 NO
Form 8821 Tax Information Authorization YES YES Publication 947 NO
Form 8822 Change of Address YES YES Publication 225 NO
Form 8824 Like-Kind Exchanges NO NO Publication 544/ Publication 550 NO
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation NO NO Publication 541 NO
Form 8826 Disabled Access Credit NO NO Publication 542 NO
Form 8827 Credit For Prior Year Minimum Tax - Corporations NO NO Publication 542 NO
Form 8828 Recapture of Federal Mortgage Subsidy NO NO   NO
Form 8829 Expenses for Business Use of Your Home NO NO Publication 587 NO
Form 8830 Enhanced Oil Recovery Credit NO NO Publication 542 NO
Form 8834 Qualified Electric Vehicle Credit NO NO Publication 542 NO
Form 8835 Renewable Electricity Production Credit NO NO Publication 542 NO
Form 8838 Consent to Extend the Time To Assess Tax Under Section 367 - Gain Recognition NO NO   NO
Form 8839 Qualified Adoption Expenses YES YES Publication 968 YES
Form 8842 Election to Use Different Annualization Periods for Corporation Estimated Tax NO NO   NO
Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition NO NO Publication 519 NO
Form 8844 Empowerment Zone Employment Credit NO NO Publication 334/ Publication 542/ Publication 954 NO
Form 8845 Indian Employment Credit NO NO Publication 334/ Publication 954 NO
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips NO NO Publication 531/ Publication 542 NO
Form 8847 Credit for Contributions to Certain Community Development Corporations NO NO Publication 542 NO
Form 8848 Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2T(a) and (c) NO NO   NO
Form 8849 Claim for Refund of Excise Taxes (In connection with F 2290 returns only) YES NO Publication 378/ Publication 510 NO
Form 8850 Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits NO NO Publication 954 NO
Form 8853 Archer MSAs and Long-Term Care Insurance Contracts YES YES Publication 535/ Publication 969 YES
Form 8857 Request for Innocent Spouse Relief YES YES Publication 971/ Publication 3512 NO
Form 8859 District of Columbia First-Time Homebuyer Credit NO NO Publication 530 NO
Form 8861 Welfare-to-Work Credit NO NO Publication 542 NO
Form 8862 Information To Claim Earned Income Credit After Disallowance YES YES Publication 596 YES
Form 8863 Education Credits (Hope and Lifetime Learning Credits) YES YES Publication 970 YES
Form 8867 Paid Preparers Earned Income Credit Checklist YES NO Publication 596 YES
Form 8879 IRS e-file Signature Authorization YES YES Publication 1345/ Publication 1345A/ Publication 1346 YES
Form 8880 Retirement Savings Credit YES YES Publication 525 YES
Form 8885 Health Insurance Credit for Eligible Recipients YES YES   YES
Form 8888 Direct Deposit of Refund YES YES Publication 17 YES
Form 8889 Health Savings Accounts (HSAs) YES YES Publication 969 YES
Form 8907 Non-Conventional Fuel Source Credit NO NO   NO
Form 8908 Energy Efficient Home Credit NO NO   NO
Form 8913 Credit for Federal Excise Tax Paid YES YES Publication 17 YES FOR TY 2006 ONLY
Form 8914 Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina YES YES Publication 4492 YES
Form 8917 Tuition and Fees Deduction YES YES Publication 970 YES
Form 8919 Uncollected Social Security and Medicare Tax on Wages YES YES Publication 15A/ Form 8919 Instructions/ Form SS8 Instructions NO
Form 9423 Collection Appeal Request YES NO Publication 594/ Publication 1660 NO
Form 9465 Installment Agreement Request YES YES Publication 594 YES
Form 12153 Request for a Collection Due Process Hearing YES YES Publication 594/ Publication 1660 NO
Form 12233 Request for Installment Agreement YES YES Publication 594 YES
Form 12256 Withdrawal of Request for Collection Due Process Hearing NO NO Publication 1660 NO

Exhibit 21.3.4-2  (10-01-2005)
INFORMANT CLAIMS EXAMINER (ICE) ADDRESSES

Brookhaven Cincinnati Memphis Ogden Philadelphia
Brookhaven Campus
1040 Waverly Avenue,
Stop 680-C
Holtsville, NY 11742 		Cincinnati Campus
P.O. Box 12267
Stop 8202G
Covington, KY 41012 		Memphis Campus
P.O. Box 30309, AMF
Stop 8217-ICE
Memphis, TN 38130 		Ogden Campus
P.O. Box 9941
Attn: Exam
Stop 4110-ICE
Ogden, UT 84409 		Philadelphia Campus
P.O. Box 245
Stop 8215
Bensalem, PA 19020
Connecticut Illinois Alabama Alaska Delaware
Maine Indiana Arkansas Arizona Maryland
Massachusetts Iowa Florida California New Jersey
New Hampshire Kansas Georgia Colorado North Carolina
New York Kentucky Louisiana Hawaii Pennsylvania
Rhode Island Michigan Mississippi Idaho South Carolina
Vermont Minnesota Oklahoma Montana Virginia
  Missouri Tennessee Nevada Washington, DC
  Nebraska Texas New Mexico Puerto Rico
  North Dakota   Oregon International
  Ohio   Utah  
  South Dakota   Washington  
  West Virginia   Wyoming  
  Wisconsin      

Exhibit 21.3.4-3  (10-01-2008)
Q-MATIC CLOSING CODES CROSSWALKS Q-MATIC CLOSING CODES

Q-Matic CLOSING CODES CROSSWALK
Closing Code l Name Definition FAMIS/Bus. Obj. Activity Code
Forms
101 Forms Requests Providing forms directly to a taxpayer from stock or CD Rom which does not require a technical response. Use FAMIS Code 605 (Under Activity Code 2) to record time only (no units) stocking the forms rack and room, and performing forms inventory activities. 2
190 Current Year Forms Focus (Redefined annually) Tracking the number of taxpayers served as a result of a newly enacted law, process, or area of focus. This closing code will be defined annually and be applicable only in the year of enactment. For example, in FY 08 the focus was on tracking ESP (rebate) related contacts. 2
Return Preparation
202 e-file Return Prep Electronic preparation and transmission of a tax return, regardless of the number of forms and schedules filed. Also use Memo Count 730 to indicate the total number of returns prepared. 3
203 Non e-file Return Prep (1040 Series) Assisting a taxpayer with 1040-related return preparation regardless of the number of forms, schedules, tax periods prepared in whole or in part, through self-help or direct preparation method. Includes preparing 1040X returns. 3
206 BMF Return Prep (2290 and all other business returns) 2290 and all other BMF returns. This includes returns prepared in whole or in part, through self-help or direct preparation method. Also use Memo Count 730 to indicate the total number of returns prepared. 3
290 Current Year Return Prep Focus (Redefined annually) Tracking the number of taxpayers served as a result of a newly enacted law, process, or area of focus. This closing code will be defined annually and be applicable only in the year of enactment. For example, in FY 08 the focus was on tracking ESP (rebate) returns. Also use Memo Count 730 to indicate the total number of returns prepared. 3
Account Work/Notices
333 Accounts - General Any contact which requires the use of IDRS/DI (AMS) to resolve the taxpayer’s primary issue. This also includes any account related W-7 ITIN contact. This includes contacts that were formerly coded 301, 302, 303, 307, 308, 309, 310 and 312. 6
304 Payments All payments 6
305 Transcripts/Account Information/W2/1099 Questions requesting account transcripts, return transcripts, record of account, wage & income documents, verification of non-filing of a tax return. 6
320 Notices Any computer generated notice that is received by the taxpayer which relates to their tax accounts. This also includes all notices even if IDRS/DI/AMS access is not required. This includes contacts that were formerly coded 306, 311 and 313. 6
321 Identity Theft Any and all identity theft related issues 6
390 Current Year Account Focus (Redefined annually) Tracking the number of taxpayers served as a result of a newly enacted law, process, or area of focus. This closing code will be defined annually and be applicable only in the year of enactment. For example, in FY 08 the focus was on tracking ESP (rebate) related contacts. 6
Other FA Contacts
401 Sailing Permit All activities related to issuing an Alien Clearance Form 2063, U.S. Departing Alien Income Tax Statement. 7
407 Procedural Contacts where no IDRS research is needed, for example, requesting a filing address , accepting a tax return, and questions regarding non-receipt of W-2. 7
408 Re-Directed Contacts (Non TAC Related) Responding to contacts not related to TAC services, such as, direction to other business functions, government agencies or public facilities. 65
410 Appointment Offered/Scheduled Reviewing/probing the taxpayer to determine if service can be provided and offering/scheduling an appointment for the taxpayer. This could include taxpayers who could be served but the TAC was unable to serve due to time or staffing. 7
411 Screened/Not eligible for service Reviewing/probing the taxpayer and determining that the taxpayer does not meet our criteria for service. For example, screening a taxpayer for return prep and they did not meet our criteria. 7
490 Current Year Procedural Focus (Redfined annually) Tracking the number of taxpayers served as a result of a newly enacted law, process, or area of focus. This closing code will be defined annually and be applicable only in the year of enactment. For example, in FY 08 the focus was on tracking ESP (rebate) related contacts. 7
Transfer Codes
300 Transfer - Account Issues Only Transferring contact to holding que to facilitate an Account Referral (Time only/No Units) 6
500 Transfer - Technical Issues Only Transferring contact to holding queue to facilitate a Technical Referral. (Time only/No Units) 5
Tax Law Questions
507 In-Scope BMF Tax Law All BMF tax law questions in the Scope of Field Assistance. 5
516 W7 ITIN (Tax Law Related) Form W7 questions: Who should apply - verification of supporting documents, valid US Federal Income Tax Return, proving a Federal Tax Purpose. 5
555 In-Scope IMF Tax Law All IMF tax law questions in the Scope of Field Assistance. 5
590 Current Year Tax Law Focus (Redefined annually) Tracking the number of taxpayers served as a result of a newly enacted law, process, or area of focus. This closing code will be defined annually and be applicable only in the year of enactment. For example, in FY 08 the focus was on tracking ESP (rebate) related contacts. 5
599 Out of Scope All questions not n the Scope of Field Assistance. 5
Memo Counts (Input after primary code)
724 Spanish Speaking Taxpayers (No OPI) (Units Only) Spanish speaking taxpayers who are assisted by a bilingual ITAS. Only count those taxpayers who speak no English or very limited English. Do not use with the OPI (Over the Phone Interpreter) line. *** Enter the primary code into Q-Matic first, enter memo count 724 last. NA/98
725 RRA 3709 Appointments Scheduled (Units Only) Appointments scheduled with Section 3709 line callers. 43
726 RRA 3709 Appointments Completed Completion of scheduled appointments made with Section 3709 line callers. 44
790 Current Year Focus (Units Only) (Redefined Annually) Tracking the number of taxpayers who raised the newly enacted law, process, or area of focus during the contact. This will not be used in conjunction with 190, 290, 390, 490, 590 or 890. This closing code will be defined annually and be applicable only in the year of enactment. For example in FY 08 the focus was in tracking ESP 08 contacts.  
Other Closing Codes
801 Returning RRA 3709 Line Calls Returning telephone calls to a taxpayer who left a message on the 3709 line. 1
802 Correspondence Answered Responding to written requests for information. 8
811 Retrieving RRA 3709 Line Calls All recorded telephone calls received on the RRA 3709 telephone line, including calls where the taxpayer hung up prior to leaving a message. 15
812 Account Inventory Used to record time and units for inventory cases transferred from CAS. 16
999 No Show Used to close out a contact when a taxpayer’s number is called, and the taxpayer is no longer there, or if the taxpayer inadvertently took more than one ticket. NA/12

ACTIVITY CODE CROSSWALK
Activity Code/Name Definition FAMIS Activity Code
Other Direct Time
602 e-file Coordinator Duties (Time Only) Includes all e-file transmission and administration of the e-file program. Includes time expended for correcting rejected returns. 3
603 Cash Conversion (Time Only) Time spent going to a bank to convert cash 6
604 Facilitated Self Assistance Research Project (FSRP) (Time Only) Time spent assisting a taxpayer choosing to use a self assistance method (FSRP). 7
605 Stocking Forms Rack and Room (Time Only) Time spent stocking the forms rack and room. 2
Overhead Time
21 Management Include all time expended performing management, supervisory, staff assistant, analytical or evaluative duties related to the Field Assistance Program. 21
22 Clerical Include all time expended supporting management in activities that are not direct activities defined elsewhere on the Form 5311. Clerical time in support of a Direct Activity should be reported under the direct activity only (such as time spent recording payments on Form 795 or ordering forms). 22
23 Leave Include all time reported as paid leave on the employee's official Time and Attendance (T&A) record. 23
24 Excused Include all time expended reporting employee breaks taken, non-technical activities not charged separately, attending group meetings of a non-technical nature and using 59 minutes of administrative time-off granted by management. 24
25 Formal Training Include all time expended in any class with a course number, class announcement, or organizational certification. Also use for travel to/from formal training. 25
26 Local Training Include all time expended reading material during officially scheduled read time, group meetings of a technical nature and other activities related to training that is not formal. 26
27 Employee Indirect Time Includes time an employee is waiting for the next taxpayer to be called to the workstation, but the duration of the wait is not sufficient to complete other activities, such as, training and clerical work. 27
28 Detail Out - SB/SE Include all time expended working for SB/SE as a formal detailee and assisting SB/SE employees with their assigned work. 28
29 Detail Out - Taxpayer Advocate Include all time expended working for TAS as a formal detailee, working assigned TAS work and assisting TAS employees with their assigned work. 29
30 Detail Out - Other Include all time expended working for another business unit on a formal detail and assisting employees from other operating divisions with their assigned work. 30
31 Non-paid Leave Include all time reported on the Time and Attendance Record as LWOP, AWOL or other unpaid leave. 31
40 Administrative Leave Include all time expended on paid holidays, military leave, jury duty, weather-related office closure, disasters, bomb threats, voting and blood drives. 40
42 Management/Management Officials Training Include all formal training for manager and management officials (including analysts). Include all time expended in classroom training, instructor prep, teaching time, and formal OJI. Also use for related travel to/from training. 42

Q-Matic ACTIVITY CODE CONVERSION LIST
Closing Code/Name BPMS Activity Code FAMIS/Bus Obj Activity Code
Forms
101 Forms Requests 2 2
190 Current Year Forms Focus (redefined annually) 2 2
Return Preparation
202 e-file Return Prep 3 3
203 Non e-file Return Prep (1040 Series) 3 3
205 BMF Return Prep (2290 & all other business returns) 4 4
290 Current Year Return Prep Focus (redefined annually) 3 3
Account Work/Notices
304 Payments 6 6
305 Transcripts/Account Information/ W-2 /1099 6 6
320 Notices 6 6
321 Identity Theft 6 6
333 Accounts - General 6 6
390 Current Year Account Focus (redefined annually) 6 6
Other FA Contacts
401 Sailing Permit 7 7
407 Procedural Non-Technical 7 7
408 Redirected Contacts (Non-TAC Related) 65 65
410 Appointment Offered/Scheduled 7 7
411 Screened/Not eligible for service 7 7
490 Current Year Procedural Focus (redefined annually) 7 7
Transfer Codes
300 Transfer (Account referrals only) 6 (Time Only) 6 (Time Only)
500 Transfer (Technical referrals only) 5 (Time Only) 5 (Time Only)
Tax Law Questions
507 In-Scope BMF IMF Tax Law 5 5
555 In-Scope IMF Tax Law 5 5
590 Current Year Tax Law Focus (redefined annually) 5 5
599 Out of Scope 5 5
Memo Count (Units Only)
724 Spanish Speaking Taxpayers (No OPI) N/A 98 (Units Only)
725 RRA 3709 Appointments Scheduled 43 93 (Units Only)
726 RRA 3709 Appointments Completed 44 94 (Units Only)
790 Current Year Focus (Units Only) (redefined Annually)    
Other Closing Codes
801 Returning RRA 3709 Line Calls 1 1
802 Correspondence Answered 8 8
811 Retrieving RRA 3709 Line Calls 15 15
812 Account Adjustment Inventory 16 16
888 Referrals    
890 Current Year Focus (redefined annually)    
999 No Show N/A 12
Non Q-Matic Codes - Other Direct Time
602 e-file Coordinator Duties 3 (Time Only) 3 (Time Only)
603 Cash Conversion 6 (Time Only) 6 (Time Only)
604 Facilitated Self Assistance Model (FSRP) 7 (Time Only) 7 (Time Only)
605 Stocking Forms Rack and Room 2 (Time Only) 2 (Time Only)
Activity Code Listt
Overhead Time
21 Management 21 21
22 Clerical 22 22
23 Leave 23 23
24 Excused 24 24
25 Formal Training 25 25
26 Local Training 26 26
27 Employee Indirect Time 27 27
28 Detail Out - SB/SE 28 28
29 Detail Out - Taxpayer Advocate 29 29
30 Detail Out - Other 30 30
31 Non-Paid Leave (Not Included in Program Hours) 31 31
40 Administrative Leave 40 40
42 Management/Management Officials Training 42 42

Exhibit 21.3.4-4  (10-01-2007)
DAILY REPORT OF COLLECTION ACTIVITY

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Exhibit 21.3.4-5  (10-01-2008)
CALENDAR YEAR 2007 INDIVIDUAL INCOME TAX RETURN PREPARATION PROCEDURES PREPARED IN 2008

Background
FA will continue need based individual income tax return preparation. Tax Returns meeting the return preparation criteria will be filed electronically and be prepared using tax preparation software. Employees will use the electronic signature method (PIN) to sign all eligible returns. Form 8879, IRS Signature Authorization, will be used in all TACs to obtain taxpayers' PIN and their original signatures authorizing IRS representatives to input the PINs into their tax returns.

Form 8453, U.S. Individual Income Tax Transmittal for Electronic Filing will be used to transmit required supporting documents to the IRS.

Tax returns will not be prepared in situations where the taxpayers' SSN does not match the SSN on the W-2 or 1099 presented. Verified ITINs are exempt from this requirement.

FA will use an appointment schedule to service the optimum number of taxpayers based upon our staffing availability and planned demand. Using appointments allows each office to pre-determine the number of employees needed for tax return preparation. The number of employees available for return preparation assistance can change each day and each week based on employee (including detailees) availability, unscheduled leave, and projected taxpayer demand.

Return Preparation Criteria
Need based return preparation for current and prior years will be limited to individual income tax returns with total income of $40,000 or less. A joint return will only be prepared if both the taxpayer and spouse are present.

Note:

Military Exception: Spouse can sign for the spouse in a combat zone/qualified hazardous duty area. The spouse in the TAC will need to sign a statement that explains that their spouse is serving in a combat zone/hazardous duty area. This signed statement must be attached to Form 8453 and mailed to the campus that acknowledged receipt of the electronic return data. No other identification, i.e. picture ID of the spouse in the military or Social Security Card of the spouse in the military is required. Another situation is when the spouse in the TAC has a signed Power of Attorney from the spouse in the military (not in a combat zone/hazardous duty area). Those returns should also be prepared using the same guidelines as stated above.

Details of the return preparation criteria are attached. In addition, See Exhibit 21.3.4-1, Scope of Services, provides specific criteria that must be met for a taxpayer to be eligible for return preparation assistance. Employees are only authorized to prepare returns, forms and schedules that are within the scope of services.

Prior Year Returns and 1040X
Prior year return and 1040X preparation require the same assistance as current year returns. Taxpayers requesting these returns should be provided an appointment so that it can be ensured that all information is available. This would include obtaining any IRP information. Prior year returns may be prepared for up to the last six years, per the guidance of Policy Statement P-5-133.

Screening Taxpayers
All TACs should use an employee to screen taxpayers. Employees performing the screening function will determine if the taxpayer meets the return preparation limitations and has all necessary documents. This includes social security cards. If the taxpayer meets the criteria, the screener will then schedule the taxpayer for the next available appointment.

Scheduling Appointments
Appointments will generally be made available to taxpayers up to 5 days in advance. If the demand for return preparation is greater than available resources, priority will be given to current year returns. The 5-day limit may be extended if demand warrants. The number of appointments on a given day will be scheduled based on availability of FA staff and other work. Appointments for prior year returns may be scheduled beyond the established 5 days based on traffic and staffing. Normally appointments should be scheduled in 20 - 30 minute increments based on the number of employees available for tax return preparation. All TACs should use someone to screen taxpayers as well as manage the flow of traffic through the office. This will ensure that taxpayers requesting return preparation assistance have the necessary documents and meet the return preparation criteria.

Taxpayers meeting the return preparation criteria are assigned the next available "slot" or appointment and given their appointment time. The scheduling will be done by time and not by a particular employee. Taxpayers requesting tax return preparation on a day when all available appointments have been issued will be advised of other times available in the ensuing five business days. For taxpayers who are not available for those days they will be instructed to return at a future date but reminded they may have to wait.

There will occasionally be exceptions in trying to accommodate taxpayers when the schedule is full. Depending on the circumstances, additional appointments (including extending the day) may need to be added to meet these special circumstances or heavy demand. Taxpayers may also be referred to the www.IRS.gov for a list of free or low cost methods.

Different schedules will likely be required for different times during the filing season (due to increased difficulty of returns later in the season). Attached is a sample appointment log that may be used.

IRS Return Preparation Checklist
The IRS Return Preparation Checklist, English and Spanish will be used to provide the taxpayer with their appointment times. Each checklist is annotated with the date and expected time of return preparation. These checklists are provided to each taxpayer with an appointment time, instructions on the range of time to return, and required documentation they are to bring with them. The IRS Return Preparation Checklist will be retained with the return signature documents. See attached checklist.

Taxpayer Identification and Due Diligence
All returns, without regard to e-file, are subject to the same identification and verification procedures. Identification of the taxpayer and spouse, if applicable, is required. Social Security Number (SSN), Adopted Taxpayer Identification Number (ATIN), and Individual Taxpayer Identification Number (ITIN) cards or official letters are required identification for all names/TINs that appear on the return (taxpayer/spouse, dependents, and EITC qualifying children). If Married Filing Separate Return, taxpayer must provide the spouse’s Social Security Number. The taxpayer is not required to have the Social Security Number (SSN) card for the spouse. Tax returns will not be prepared if the identification number does not match the number on the income document ( Form W-2 or Form 1099). The taxpayer should be advised to request that the employer(s) who issued the W-2 (or other document with the mis-match) issue a corrected document ( Form W-2C or Form 1099) with the corrected box checked). Verified ITIN taxpayers are exempt from this requirement.

Electronic Signatures (PINs) - Practitioner PIN Method
An IRS e-file Signature Authorization Form 8879 is required for all returns that meet Field Assistance scope of service, if applicable. See IRM 21.3.4.10.1 (3) for detailed information.

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IRS Return Preparation Checklist

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Screening Situations
The following are possible situations for the employee performing the screening function and suggested responses:
If Then
The taxpayer requests return preparation assistance Advise the taxpayer "We sometimes prepare returns but you must meet certain criteria and have necessary documentation." Review the criteria with the taxpayer to determine if the taxpayer meets the criteria for return preparation.
The taxpayer meets the return preparation criteria and has the documentation required Schedule the taxpayer for the next available appointment that day (which could be right away or several hours away).
Explain the appointment procedures as:
• "A convenient way to let our taxpayers know a set time for us to assist them and thus avoid them having to wait for extended periods of time" , and
"Allows us to schedule the number of employees to assist the optimum number of customers each day" .
There are no appointments available that day but there are appointments available on one of the next five business days. Advise the taxpayer that "We have scheduled the maximum number of appointments today but have slots available on following days (be specific on which days)" and offer the following options:
"You may wait today in the event another customer previously scheduled does not show up for the appointment but we offer no guarantee of a slot opening" .
"We can schedule you an appointment for one of the (open) days" .
"You may come back early any business day" . Advise the taxpayer of the local office hours and days of operation.
"You may want to take advantage of the free assistance provided on the IRS Website (http://www.IRS.gov)/ or by volunteers at the local VITA or TCE sites" . Ensure you have the hours, days, and addresses available in the area.
Apologize for any inconvenience to the taxpayer.
There are no appointments available that day or the next five business days. Advise the taxpayer that "we have scheduled the maximum number of appointments today and the next five days" and offer the following options:
"You may wait today in the event another customer previously scheduled does not show up for the appointment but we offer no guarantee of a slot opening" .
"You may come back early the next (working) day or any other day the TAC is open for an appointment" . Advise the taxpayer of the local office hours and days of operation.
"You may want to take advantage of the free assistance provided by volunteers at the local VITA or TCE sites" . Ensure you have the hours, days, and addresses available in the area.
The taxpayer does not meet the Field Assistance threshold amount based on the current EITC income limit ($40,000). Advise the taxpayer "We are only preparing returns for customers whose income does not exceed the total income of $40,000" . Apologize for any inconvenience we may have caused the taxpayer and offer the following options:
"You may want to take advantage of the free assistance provided by volunteers at the local TCE sites if you are age 60 or over" . (Provide the taxpayer with the address and hours of the VITA and/or TCE sites available in the area.
You can get a list of low cost or free methods of filing your return through our IRS Website (http://www.IRS.gov).
Local and National practitioner organizations offer referral services. (You cannot refer the taxpayer to any specific practitioners.)
The taxpayer meets the criteria but does not have all necessary documents required for return preparation. Advise the taxpayer "You do need to have certain documents (be specific) for the IRS to prepare your return. We are able to schedule you for later today and you will need to bring these documents with you at that time."
Provide the taxpayer with a list of the required documents, and provide them with the time of their appointment.
If the taxpayer's SSN does not match, advise the taxpayer that we can only prepare a return with the SSN matching the SSN on the income document ( Form W-2/ Form 1099).
You may go to your employer(s) who issued the Form W-2 (or other document with the mismatch) and have them issue a Form W-2C . Verified ITIN taxpayers are exempt from this requirement.
Appointment time is scheduled later in the day or a subsequent day. Advise the taxpayer that "we apologize for any inconvenience but our next available appointment is (provide date and time)" and,
Provide the taxpayer with the appointment time, their appointment number and the range of time to report for the appointment.
You have explained the process and/or criteria to the taxpayer but the taxpayer is adamant that they need to have their return prepared today, and/or would be hardship to return at another time or day. Occasionally we will accommodate taxpayers when they do not meet the criteria or appointment schedule is full. In those instances additional appointments may need to be added to meet these special circumstances or heavy demand.
Possible Appointment Situations and Approaches
Situation Recommended Approach
Three employees are available to prepare tax returns. Five taxpayers arrive at 8:30am; four have all of the appropriate documentation needed for tax return preparation. Three taxpayers with appropriate documentation are given 8:30am appointments and served. One taxpayer is given an 8:50am appointment. The taxpayer without appropriate documentation is given an afternoon appointment (e.g. 3:00pm) or a subsequent day and informed what documentation is necessary to bring when they return.
 
Five employees are available to prepare tax returns. However there are 40 people waiting when the TAC opens at 8:30am and 25 request tax return preparation. The screener goes through the line to determine who is there for tax return preparation, ensures they have appropriate documentation and meet the income limit. The tax return preparation appointments would be set as follows:  
The first five taxpayers would be served immediately at 8:30am.  
Taxpayers 6-10 would be scheduled at 8:50am  
Taxpayers 11-15 would be scheduled at 9:10am  
Taxpayers 16-20 would be scheduled at 9:30am  
Taxpayers 21-25 would be scheduled at 9:40am  
Potential Implementation Concerns and Resolutions
How will taxpayers react to being told to come back another day? Last year the overall reaction to appointment process was very positive and now we are offering appointments in the subsequent 5 business days.
Taxpayers prefer to know a set time that we can assist them as opposed to waiting in line
TACs with limited waiting space will now be able to reduce congestion when taxpayers have later appointments
How will we distinguish between people who have an appointment for tax return preparation and those who are waiting for another service? Taxpayers with an appointment for tax return preparation will be called by name or number.
Are appointments required for all TACs regardless of size? Yes. Appointments should work in every office to maximize the use of limited resources. Much will depend on the volume of traffic and the ability of the employees in that TAC to service the taxpayers waiting. TACs with more than two employees should use an experienced employee doing screening and appointment setting function.

Note:

The 5–day appointment limit may be extended if demand warrants. The number of appointments on any given day will be scheduled based on availability of FA staff and other work.

Why should I use an experienced person as a screener? This enables quick questions to be answered without handing off the taxpayer or making them stand in line
The experienced employee will be able to efficiently screen taxpayers who do not meet the criteria for return preparation assistance and or do not have the required documents.
What if I don't have enough demand for tax return preparation to warrant using appointments? Appointments should be used whenever the number of taxpayers requesting tax return preparation is greater than the number of employees available to prepare tax returns at any given point in time. If a slot is available when the taxpayer arrives, then that appointment slot is given to the taxpayer.
A taxpayer, meeting the return preparation criteria, requests return preparation assistance for more than the last six prior years. If the request is for a compliance reason, such as a notice was received, and the prior tax years are available on TaxWise prepare the returns based on managerial approval. If TaxWise is not available, refer the taxpayer to a local or national practitioner referral service.
 
If the request is for voluntary compliance, there is no tax due and there is no indication of fraud, the taxpayer may be informed that there is no filing requirement. The ITAS would then update the taxpayer account with the appropriate closing code per document 6209, ADP & IDRS Information.
 
Policy Statement P-5-133 provides general guidelines for closing cases without enforcing filing requirements even if a return is due and requires managerial approval of compliance activity that is less than or greater than the six year period.
Sample Appointment Log for Tax Return Preparation
 
DATE:
TIME ASSISTOR 1 ASSISTOR 2 ASSISTOR 3
8:40      
9:00      
9:00      
9:20      
9:40      
10:00      
10:20      
10:40      
11:00      
11:20 (LUNCH)    
11:40 (LUNCH)    
12:00   (LUNCH)  
12:20   (LUNCH)  
12:40     (LUNCH)
1:00     (LUNCH)
1:20      
1:40      
2:00      
2:20      
2:40      
3:00      
3:20      
3:40      
4:00      
SAMPLE ESTIMATED WAIT TIME FOR RETURN PREPARATION
   
Your Appointment is Scheduled as Follows
Date:________________
Time: _______________
IF YOUR NUMBER IS: RETURN PREPARATION WILL BEGIN BETWEEN:
 
1 - 3    
4 - 6 8:30 - 9:00  
7 - 10 9:00 - 9:30  
11 - 13 9:30 - 10:00  
14 - 16 10:00 - 10:30  
17 - 20 10:30 - 11:00  
21 - 23 11:00 - 11:30  
24 - 26 11:30 - 12:00  
27 - 29 12:00 - 12:30  
30 - 32 12:30 - 1:00  
33 - 35 1:00 - 1:30  
36 - 39 1:30 - 2:00  
40 - 42 2:00 - 2:30  
43 46 2:30 - 3:00  
47 - 49 3:00 - 3:30  
50 - 52 3:30 - 4:00  
53 - 55 4:00 - 4:30  
     
Extended Hours:    
56 - 58 4:30 - 5:00  
59 - 62 5:00 - 5:30  
63 - 65 5:30 - 6:00  
66 - 68 6:00 - 6:30  

Exhibit 21.3.4-6  (11-13-2007)
DEPARTING ALIEN DETERMINATION TABLE

Resident Alien Non-Resident Alien Taxable Income No Taxable Income Returning to US Not Returning to US Form 2063 Form 1040-C
X   X   X   X  
X   X     X   X
X     X X   X  
X     X   X X  
  X X   X     X
  X X     X   X
  X   X X   X  
  X   X   X X  

Note:

If an alien has taxable income and is vague or indefinite about his/her plans to return to the United States or is vague or indefinite about the specific date on which he/she will return, prepare Form 1040–C.

Exhibit 21.3.4-7  (10-01-2008)
INTERNATIONAL FIELD ASSISTANCE OPERATING PROCEDURES

TABLE OF CONTENTS

Section Description
1 Introduction
2 Hours of Operation
3 Return Preparation Assistance
4 Volunteer Embassy/Consulate Tax Assistance
5 Bilingual Assistance

1. Introduction
This document provides program direction in addition to specific guidance provided in IRM 21.3.4 for all employees and managers delivering assistance in International Taxpayer Assistance Centers (ITACs).

2. Hours of Operation
Service hours will be primarily based on local traffic patterns, available resources, and Embassy/Consulate hours of operation at each overseas TAC.

3. Return Preparation Assistance
Return preparation services will be provided to taxpayers needing this service to prepare a correct return. The criteria for return preparation (current and prior year) is as follows:

  • Individual income tax returns with total income of $119,000 or less. This amount approximates the amount set in the tax code for claiming the Earned Income Tax Credit (rounded to the next thousand above the limit) added to the amount set in Code Section 911(b) for the Foreign-earned Income Exclusion ($39,000 plus $82,400 for TY 2006, and will be indexed annually). The Tax Attache or Deputy Attache will make the determinations for exceptions to the return preparation scope of service based in part on the availability of reasonable local tax service accommodations; language skills and comprehension and/or age.

  • If the taxpayer needs are outside the scope of services employees will provide the taxpayer with alternatives such as the IRS Website. Taxpayers may use "Where’s My Refund" to check the status of their refund. However, Free-file would only be applicable to taxpayers whose employers have an EIN (excludes foreign employers) and who have an active United States bank account for direct deposit.

4. Volunteer Embassy/Consulate Tax Assistance (VECTA)
ITACs will continue to partner with SPEC to provide taxpayers the option of having questions answered, returns prepared and forms provided by volunteers at VECTA sites in Embassies and Consulates worldwide.

5. Bilingual Assistance Overseas
TACs will provide bilingual services through employees who speak the language of the country in which the office is located when possible.

Exhibit 21.3.4-8  (07-28-2006)
REFERRAL RESPONSIBILITIES

Appendix F - Responsibilities
Headquarters Coordinator:
•       Serve as liaison with other business units
•       Establish contact in Campuses for overage referrals
•       Seek feedback from area coordinators
•       Elevate concerns
•       Consolidate and analyze reports from Areas
•       Identify current or emerging issues regarding process
•       Collect and share best practices
•       Share statistical reports with all
•       Timely respond to questions/issues from area coordinators
•       Serve as a resource person
•       Set policies
•       Submit IRM updates
•       Conduct quarterly conference calls with area coordinators
•       Conduct reviews
Area Coordinators:
•       Support Field Assistance (FA) employees with program initiatives
•       Consolidate and maintain a list of Referral Coordinators and their backup
•       Consolidate and maintain a list of Subject Matter Experts
•       Provide monthly reports to Headquarters Coordinator
•       Provide monthly reports to Area Director and Territory Manager
•       Ensure changes to the referral procedures are timely disseminated to FA employees
•       Monitor R-Mail to ensure timeliness, accuracy and appropriateness of referrals
•       Coordinate training
•       Periodic conference calls with stakeholders
•       R-Mail Coordinator
•       Maintain Form 5081 for users
•       Establish and delete users
•       Ensure proper training
•       Communicate changes in the systems or guidelines
•       Monitor the administrative queue
•       Provide feed back to Managers
Group Managers:
•       Appoint Group Referral Coordinators (GRC)
•       Appoint Subject Matter Experts (SME)
•       Ensure GRC and SME understand their role in the program and have enough time to carry out their responsibilities
•       Implement and monitor program to ensure timeliness, accuracy and appropriateness of referrals.
•       Ensure accurate reporting on Form 5311
•       Ensure employees understand program goals, objectives and procedures
•       Ensure referrals routed outside of FA are outside of FA scope, unless mandated by IRM
•       Review and approve all outside referrals
•       Review rejected and overage referrals
•       Profile Skill Set for employees working In house inventory.
•       Schedule employees to work referral inventory.
Referral Coordinator:
•       Serve as a resource person for the group regarding referrals
•       Serve as the primary contact for all group referrals
•       Review all referrals for completeness, accuracy, and feasibility (IRM reference, IDRS control base.)
•       Input R-Mail Add Question Form into FA R-Mail system on a daily basis (within one day of receipt)
•       Fax e-4442, mandatory IRM Referrals to appropriate Campuses when they are not accepted electronically.
Periodically review e-4442 reports to monitor inventory levels, overages cases, timely closure of rejects, and group profile reports.
•       Ensure the accurate and timely assignment of referral to an SME
•       Update R-mail if an interim letter is sent for In-Scope Tax Law Referrals.
•       Follow up on all overage referrals to determine status
- Identify and elevate any emerging issues regarding referrals or the referral procedures to the Area Coordinator through the GM for concurrence. Before raising issues/questions to the GM, through Area Coordinator the GRC should research using IRM, SERP, etc., and attempt to resolve the issue.

Exhibit 21.3.4-9  (01-24-2008)
LOADING WORKSHEETS IN TAX FORM DEFAULTS

TaxWise Desktop "Default" Procedures

  1. Log into tax software using the user name ADMIN

  2. Click on "Tools"

  3. Select "Edit Tax Form Defaults"

  4. Highlight "1040" Package

  5. Click "OK"

  6. Click "Yes" on "Any changes made will only affect subsequent new returns in this year. Continue?"

  7. Automatically opens to the Main Information Sheet in the initial forms.

  8. Note:

    F3 marks space red for required info or removes red

  9. Refer to Document 12275,Field Assistance Taxpayer Assistance Center E-File Kit & Guide (EKG) for further instructions.

Exhibit 21.3.4-10  (01-24-2008)
ELECTRONIC FILING REJECT LETTER – DUE DATE APRIL 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE APRIL 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE APRIL 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE APRIL 15

Exhibit 21.3.4-11  (04-01-2007)
TAXPAYER ASSISTANCE CENTER REJECT TRACKING CONTROL LOG

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TAXPAYER ASSISTANCE CENTER REJECT TRACKING CONTROL LOG

Exhibit 21.3.4-12  (10-01-2007)
INDEMNITY AGREEMENT MEMO

MEMORANDUM FOR SUBMISSION PROCESSING NCFB C5-248 SE: W:CAS:SP:RD:R Attn: Indemnity Agreement

FROM: (Director’s Name) Field Assistance Area Director, Area (Area #)

SUBJECT: Indemnity Agreement Relating to (Taxpayer Name, TIN)

Pursuant to IRM Section 3.0.167.13, we request that an Agreement of Indemnity be issued based on the enclosed request from (Bank’s Name).

The taxpayer is:
(Taxpayer Name and TIN)
(Taxpayer Address)
(Taxpayer City, State and Zip Code)

A Treasurer’s check was issued by the (Name of Bank), (Check Number) payable to Internal Revenue Service, dated (Check date), in the amount of (Amount of Check). The banks main office is located at (Main Office Address). This check has not been cashed.

(Name of Bank) should be instructed to send the replacement check to:

Internal Revenue Service
Attn: ( )
(Address where payment should be forwarded)
(Usually the lockbox of the center that process your payments – See IRM 21.3.4.7.3.6)

If you have any questions regarding this matter, please call the Technical Advisor or Area Analyst.

Exhibit 21.3.4-13  (10-01-2008)
QUALITY REVIEW TAXPAYER ASSISTANCE CENTER/RETURN PREPARATION/E-FILE PROCESSING CHECKLIST

Quality Review Taxpayer Assistance Center/Return Preparation/E-file Processing Checklist
Office Reviewed Date Completed
Name of Reviewer (please print) Signature of Reviewer
  Yes No N/A Reference EQRS Attribute Comments
SCOPE
Were any Out of Scope returns prepared? Run copies of the tax preparation software reports to make the determination. (Office Information and Forms and Schedules)       IRM 21.3.4.10(9)

See Exhibit 21.3.4-1.

IRM 1.4.11.3.4(12) 		   
If Out of Scope Returns were prepared - Did Management approve?       IRM 21.3.4.10(15)

IRM 1.4.11.3.4(20) 		   
SCREENING
Is the current IRS Return Preparation Checklist being used?       See Exhibit 21.3.4-5.

IRM 1.4.11.3.4(3) 		026  
Are correct screening procedures being used?       IRM 21.3.4.10(8)

IRM 1.4.11.3.4(3) 		027  
*Are appropriate ID and SSN/ATIN/ITIN cards or letter being used?       IRM 21.3.4.10(8)

IRM 1.4.11.3.4(3) 		025  
*Are T/Ps being advised current year is e-file only?       IRM 21.3.4.10(6)

IRM 1.4.11.3.4(3) 		027  
Is alternative filing information being provided? (WEB, VITA, TCE, Low Income)       IRM 21.3.4.10.3 and IRM 21.3.4.10(16)

IRM 1.4.11.3.4(3) 		   
RETURN PREPARATION
Are appointment procedures being followed?       IRM 21.3.4.10.5

IRM 1.4.11.3.4(3) 		   
*Is the Return Preparation Appointment Log being used?       IRM 21.3.4.10.5

See Exhibit 21.3.4-5.
IRM 1.4.11.3.4(3) 		   
Does the IAR/Screener review the return preparation/e-file criteria and wage statements with taxpayers?       IRM 21.3.4.10(8) and IRM 21.3.4.10(9)

IRM 1.4.11.3.4(3) 		027  
Is IRS Return Preparation Checklist given to taxpayer along with the appointment?       IRM 21.3.4.10.5(2)

IRM 1.4.11.3.4(3) 		   
Is the current Major Update version of the tax preparation software being used?       IRM 21.3.4.10.1.1(1)

IRM 1.4.11.3.4(8) 		   
Are all returns being prepared using tax preparation software? (Prior & 1040X)       IRM 21.3.4.10(6)

IRM 1.4.11.3.4(3) 		644  
Is prior year tax preparation software installed on TAC computers used for return preparation?      

IRM 21.3.4.10(17)

IRM 1.4.11.3.4(3) 		   
Are "User Names" in tax preparation software password protected? (Admin etc.)       IRM 21.3.4.10.1.1(1)

IRM 1.4.11.3.4(16) 		   
Are tax preparation software worksheets defaults being used to prepare returns?       IRM 21.3.4.10(10)

IRM 1.4.11.3.4(15) 		408  
Is IDRS being used to secure information to resolve return rejects? (IDRS must not be used to resolve rejects.)       IRM 21.3.4.10(8) See Note

IRM 1.4.11.3.4(3) 		   
Is the PIN Method Being Used?       IRM 21.3.4.10.1(3)

IRM 1.4.11.3.4(3) 		   
*Are they using the Practitioner PIN?       IRM 21.3.4.10.1(3)

IRM 1.4.11.3.4(3) 		   
*Is the PIN Comprised of the EFIN followed by a five digit individual number?       IRM 21.3.4.10.1(3)

IRM 1.4.11.3.4(3) 		   
Is a signed signature document ( Form 8879) & copy of return given to taxpayer when input complete?       IRM 21.3.4.10.6(4)

IRM 1.4.11.3.4(3) 		107, 730  
Is the disclaimer stamp or disclaimer default being used? (Prepared But Not Audited or Reviewed But Not Audited)       IRM 21.3.4.10(5)

IRM 21.3.4.10.9

IRM 1.4.11.3.4(21) 		729  
Does Form 8879, Part III, include either the TAC address stamp or an actual signature on the ERO Signature Line?       See Exhibit 21.3.4-30. and IRM 1.4.11.3.4(3)    
E-FILE PROCEDURES
Are all current years being electronically filed?       IRM 21.3.4.10.1

IRM 1.4.11.3.4(1) 		   
Are returns being transmitted timely?       IRM 21.3.4.10.1.2(1)

IRM 1.4.11.3.4(9) 		   
Are acknowledgement files downloaded timely and reconciled?       IRM 21.3.4.10.1.2(5), IRM 21.3.4.10.1.2(6) & IRM 21.3.4.10.1.2(7)

IRM 1.4.11.3.4(3) 		   
Is Form 8453 sent timely?       IRM 21.3.4.10.1(4)

IRM 1.4.11.3.4(10) 		   
Are documents being stored securely and within the required timeframe? (Retain - Forms 8879 for 3 years)       IRM 21.3.4.10.1.5

IRM 1.4.11.3.4(17) 		   
Do the retention signature documents ( Form 8879) have original signatures and wage earning statements attached?       IRM 21.3.4.10.1.5

IRM 1.4.11.3.4(17) 		107  
Are the acknowledgement reports with retention documents?       IRM 21.3.4.10.1.5

IRM 21.3.4.10.1.2(8)

IRM 1.4.11.3.4(17) 		   
Does the return preparation files contain the proper documents?       IRM 21.3.4.10.1.5

IRM 1.4.11.3.4(17) 		   
REJECTS
Is the correct reject notification letter being used?       IRM 21.3.4.10.1.4(6)

IRM 1.4.11.3.4(3) 		   
Are rejects being worked timely?       IRM 21.3.4.10.1.4

IRM 1.4.11.3.4(13) 		   
*Is the T/P contacted Within 24 Hours?       IRM 21.3.4.10.1.4(6)

IRM 1.4.11.3.4(13) 		   
*Is IDRS being used to correct rejects? (IDRS must not be used to resolve rejects.)       IRM 21.3.4.10.1(8) See Note

IRM 1.4.11.3.4(3) 		   
Is the Taxpayer Assistance Center Reject Tracking Control Log being documented to show follow-up on rejects?       IRM 21.3.4.10.1.4(2)

See Exhibit 21.3.4-11.

IRM 1.4.11.3.4(13) 		   
Additional Comments:
 
 

Exhibit 21.3.4-14  (04-01-2007)
FORM 809 INSTRUCTIONS

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Form 809 Instructions

Form 809 Instructions – Enter the following information:

1. Taxpayer’s EIN, SSN, ATIN, or ITIN. If the 809 receipt is issued for payment with W-7 package write "applied for" in this box.

2. Name Control, unless check digit is known.

3. Category: Check one – Bal Due, Notice or Other. ( Form 809 revision 8/2002) Form 809 with revision dates prior to 2002 choices are TDA, Notice, or Other.

4. Tax Form Number

5. Tax Period (use YYYYMM format).

6. Master File code.

7. Type of Payment: Cash, check or money order. If the taxpayer gives you a combination of payments for the same Tax Period (e.g., $50 cash and a $500 money order), you must issue two separate 809 receipts.

8. If cash is converted, be sure to identify on Part 3 and 4 the vendor, serial # and date on which the money order or cashier’s check is issued. The date format must be MMDDYYYY

9. Print the full name and address (including zip code) of the taxpayer for whom a payment is made. Full name should be the same as the entity appears on IDRS. If a third-party payer gives you a payment on behalf of another taxpayer See IRM 21.3.4.7(6).

10. Signature of IRS employee preparing Form 809.

11. Date remittance was received from the taxpayer. Date Format MMDDYYYY

12. Preparer’s SEID number.

13. Receipt # will be pre-printed on the 809 coupons.

14. Designated Payment Codes (DPC) – Circle one of the pre-printed DPC’s or write in the appropriate code here. The new 809 form includes a blank line in case new codes are developed in the future. If using the older Form, write in the appropriate DPC (if not pre-printed) and circle it.

Carefully enter Transaction amounts as follows:

15. ASSESSED AMOUNTS: When a payment is made because of a Bal Due or Notice, be careful to enter the amount actually paid here. This amount may include penalty, interest, lien fees, and seizure-related expenses if such items have been assessed. [Amounts paid with a tax return – normally pre-assessed --would go on the "Other TC" line.]

16. ACCRUED PENALTY: You may enter unassessed penalty in this field if it is clearly identifiable. Tax due should not be entered here; rather, you should enter tax due per return in the "Other TC" box.

17. ACCRUED INTEREST: You may enter unassessed interest in this field if you can clearly determine the interest portion of the anticipated assessment.

18. FEES: Identify the type of "fees" being paid. For a user fee, identify which type (as in "I/A USER FEE" ).

19. OTHER TC: This field is appropriate for additional debits to account.

Examples: TC170, Estimated Tax Penalty TC 180, Failure to Deposit Penalty
  TC 340, Restricted Interest TC 640, Advance Payment of Deficiency

User fees for installments agreements annotate user fee. Also unassessed tax amounts should be entered in this block. For restricted interest and/or restricted penalty See IRM 5.31(5).

20. TOTAL AMOUNT RECEIVED: dd all amounts reported paid in this column.

Note:

The Daily Transaction Register (DTR) became obsolete with the nationwide rollout of ICS, so the "DTR" box has been removed from the 08/2002 revision of Form 809. However, you may continue to use prior version of Form 809.

Exhibit 21.3.4-15  (07-28-2006)
FORM 3244 PAYMENT POSTING VOUCHER

  1. Taxpayer Identification Number (SSN, EIN, ITIN, ATIN).

  2. Tax Form Number and Master File Tax Code. If applicable, plan number.

  3. Tax Period (use YYYYMM format).

  4. Date payment was received - use MMDDYYYY format.

  5. Complete name and address of Taxpayer (DO NOT use Name Control).

  6. Payment amount - to the left of appropriate Transaction Code (TC). Enter "0.00" to the left of the TC 570 if there is concern that money may inappropriately refund to the taxpayer.

  7. It is mandatory to use a Designated Payment Code (DPC) with certain TCs - 640, 670, 680, 690, 694, and 700. Note that TC 670 has a small DPC field to the right. The other TC's do not have a DPC field. Write in the mandatory DPC on the line beside TC 640, 680, 690, 694, or 700. Refer to the DPC list in IRM 21.3.4.7.1.3(2).

  8. Total Payment

  9. Remarks - should be used to make comments (i.e split remittance)

  10. Preparer's SEID number and employee name

Exhibit 21.3.4-16  (12-19-2007)
TAC DO NOT STOCK LIST

Form Description
Form 1045 Application for Tentative Refund
Form 1099 OID Original Issue Discount
Form 1099 PATR Taxable Distributions Received From Cooperatives
Form 2119 Sale of Your Home (Obsolete)
Form 2555 Foreign Earned Income
Form 3903 F Foreign Moving Expenses (Form and Instructions)
Form 4626 Alternative Minimum Tax - Corporations
Form 4789 Currency Transaction Report
Form 4952 Investment Interest Expense Deduction
Form 5500 EZ Annual Return of One-Participant Pension Retirement Plan
Form 6198 At-Risk Limitations
Form 8582 Passive Activity Loss Limitations
Form 8582 CR Passive Activity Credit Limitations
Form 8586 Low-Income Housing Credit
Form 8736 (Obsolete) Application for Automatic Extension of Time to File U.S. Return for a Partnership, REMIC, or for Certain Trusts
Form 8908 Energy Efficient Home Credit
Form W2 VI U.S. Virgin Islands Wage and Tax Statement
Form W8 Certificate of Foreign Status
Instructions 1045 Application for Tentative Refund
Instructions 2119 Sale of Your Home (Obsolete)
Instructions 4626 Alternative Minimum Tax - Corporations
Instructions 5500 EZ Annual Return of One-Participant Pension Retirement Plan
Instructions 6198 At-Risk Limitations
Instructions 8582 Passive Activity Loss Limitations
Instructions 8582 CR Passive Activity Credit Limitations
Instructions W8 Certificate of Foreign Status
Publication 1132 VOL. 1 Reproducible Federal Tax Forms for Use in Libraries
Publication 1132 VOL. 2 Publication 1132 Volume 2
Publication 570 Tax Guide for Individuals With Income From U.S. Possessions

Exhibit 21.3.4-17  (04-01-2007)
TAXPAYER ASSISTANCE CENTER REJECT TRACKING CONTROL LOG TIMEFRAME AND HISTORY GUIDELINES

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TAXPAYER ASSISTANCE CENTER REJECT TRACKING CONTROL LOG TIMEFRAME AND HISTORY GUIDELINES

Exhibit 21.3.4-18  (10-01-2008)
OPI ACTIVITY CODE LIST

OPI Activity Code List
Unable to Determine Purpose of Visit
990 -Unable to Identify Purpose of Visit - Limited English Speaking Taxpayer
Forms
101-Forms Requests
190 -Current Year Forms Focus
Return Preparation
202 -E-File Return Prep (including 1040X)
203 -Non E-File Return Prep (1040 Series)
206-BMF Return Preparation (2290 and all other business returns)
290 -Current Year Return Prep Focus
Account Work/Notices
304 -Payment
305 -Transcripts/Account Information//W2/1099
320-Notices
321-Identity Theft
333-Accounts-General
390 -Current Year Account Focus
Other FA Contacts
401-Sailing Permits
407 -Procedural Non-Technical
408-Redirected Contacts (Non-TAC Related)
410-Appointments Offered/Scheduled
411-Screened/Not eligible for service
490-Current Year Procedural Focus
Transfer Codes
300-Transfer (Account Referral Only)
500-Transfer (Technical Referral Only)
Tax Law Questions
507 -In Scope BMF Tax Law
516 -W-7 ITIN (Tax Law Related)
555-In Scope IMF Tax Law
590-Current Year Tax Law Focus
599 -Out of Scope

Exhibit 21.3.4-19  (10-01-2007)
AREA CDP COORDINATORS FOR FIELD ASSISTANCE COLLECTION

Area Name Location Telephone Number
1 Elizabeth (Liz) Curtis Jamestown, NY 716-488-1141
2 Louise Zachery Chicago, IL 312-566-3233
3 Robin Bowden Columbus, GA 706-494-9040
4 Jeff Zagurski Omaha, NE 402-221-4025
5 Joe Murphy Seattle, WA 206-220-5655

Exhibit 21.3.4-20  (10-01-2008)
CONTACT RECORDING JOB AID

Field Assistance Contact Recording – Job Aid Instructions: Assistor will read this script to a taxpayer who requests to opt-out of recording or makes an inquiry about the recording of contacts in the TAC. ********************************************************
The recordings are used to determine how to improve our quality and whether I provided good service to you. "May I continue?" ******************************************************** ********************************************************
Estas grabaciones se utilizan para determinar como mejorar nuestro trato al contribuyente y ver si le dimos un buen servicio. Puedo continuar? ********************************************************
Document 12422 (11-2006) Catalog Number 49249D

Exhibit 21.3.4-21  (10-01-2008)
FIELD ASSISTANCE CLOSING CODES – DELINQUENT RETURNS

Return Secured Transaction Code TAC Counter Closing Code
Taxable (before prepaid credits) 599 24
Non-Taxable (TC 150 - $0) 599 24
Unassessable (Bankruptcy) 599 24
Return Compliance Program 599 24
IRC 6020(b) Program Unagreed 599  
Substitute for Return (SFR) Program Unagreed 599  
IRC 6020(b) Program Agreed 599  
SFR Program Agreed 599  
Employee Plans 599  
Exempt Organizations 599  
Employment Tax Adjustment Program (ETAP) 599  
Employment Tax Examination Program (ETE) 599  
Return Previously Filed Transaction Code TAC Counter Closing Code
Return Previously Filed 594 22
Filed as spouse on joint return 594 23
IRC 6020(b) Program 594  
SFR Program 594  
Employee Plans Master File (EPMF) 594  
     
No Return Secured Transaction Code TAC Counter Closing Code
Subsidiary Corporation filed under Parent EIN 590  
Not Liable for return (BMF - NMF) 590/591 20
Income below FR (IMF) 590 21
Little or no tax due (P-5-133) 590  
TP due refund 590  
6020(b) 590  
SFR 590  
EPMF 590  
6020(b) 591  
SFR 591  
All other cases - no longer liable 591 20
     
All Other Closing Transactions Transaction Code TAC Counter Closing Code
IRC 6020(b) 593–598  
SFR 593–598  
All other cases 593–598  

Exhibit 21.3.4-22  (10-01-2007)
FACR TAXPAYER SIGNAGE

Document 12178 (BR) (Rev. 3-2006) Cat. No. 25656Q
This conversation will be recorded for quality and training purposes. Please notify the IRS representative if you do not wish to be recorded.
Esta conversacion se grabara para propositos de calidad y entrenamiento. Favor de informar al representante de IRS si usted no desea ser grabado.
Department of the Treasury Internal Revenue Service
Transcribed by The Lighthouse for the Blind New Orleans, LA 2006

Exhibit 21.3.4-23  (10-01-2008)
DISASTER TAXPAYER AUTHENTICATION

Step Action IRM Reference
1 Required probes IRM 21.1.3.2.3(4)
If Then ask for  
Primary T/P or Secondary T/P TIN - Only one TIN needed for MFJ.
T/P name/names as shown on your last return. If married filing jointly, verify both names.
Address as shown on your last return. If the address is different or T/P fails to provide, you may go to Step 5.
Filing status as shown on your last year. If T/P cannot confirm, you must go to Step 5, after finishing required probes.
Date of birth---for primary or secondary T/P. If T/P fails to provide date(s), you may go to Step 5.
If additional authentication is required, go to Step 5. 		 
2 Is T/P an authorized third party? IRM 21.1.3.3
If Then  
POA/TIA/F706 Verify POA/TIA on IDRS (CFINQ) for tax period in question. Request:
T/P name
T/P TIN
Third Party Name
Third Party Number-aka Rep. # CAF # 		IRM 11.3.2,Disclosure to Persons with a Material InterestIRM 11.3.3,Disclosure to Designees and Practitioner.
Third Party Designee-Oral Disclosure Consent Verify indicator shown on TXMOD, IMFOL, or RTVUE
Verify name and telephone # on TXMOD History 		IRM 21.1.3.3.1 and IRM 21.1.3.3.2
Parent or guardian of minor (signer of return) Is T/P the signer of return?
If T/P is not the signer of return, is T/P the parent?
Did minor report earned income? 		IRM 11.3.2.4.10
Deceased T/P Is T/P administrator, executor, trustee? - must verify on IDRS, or
Is T/P heir, next-of-kin, or beneficiary with material interest? 		IRM 11.3.2.4.11
T/P legally incompetent Is T/P a trustee, guardian, or committee member of estate? IRM 11.3.2.4.9
  T/P spouse in Military Is T/P spouse in a combat zone/qualified hazardous duty area?
Is T/P spouse not in a combat zone/qualified hazardous duty area? 		 
3 If Then  
Authorized party Proceed with return preparation. Various
Not authorized party Explain why you cannot prepare the return, or
If requested, advise T/P how to obtain acceptable authorization. 		IRM 21.1.3.4
4    
If Then  
If T/P is first time filer Verify name control and date of birth using CC INOLE.
Go to Step 7 for additional T/P authentication procedures. 		IRM 21.1.3.2.3(3)
5 Decide if additional T/P authentication is required. IRM 21.1.3.2.3(5)
If Then  
Any doubt exists Verify two or more additional items:
Spouse date of birth.
Child/Children date of birth.
Amount of income reported or tax due on last return.
Employers on T/P FormsW-2.
Financial institutions on T/P Forms 1099-INT/DIV.
# of exemptions on last return or return in question.
Paid preparer, if any.
Refund amount.
Any other items from return/account which are verifiable on IDRS. 		IRM 21.1.3.2.4

Exhibit 21.3.4-24  (11-27-2007)
DISASTER IRS RETURN PREPARATION CHECKLIST

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HURRICANE/DISASTER IRS RETURN PREPARATION CHECKLIST TAX YEAR 2005 OR 2006

Exhibit 21.3.4-25  (11-27-2007)
COMPLETING FORM 4852 – SAME EMPLOYER

1. From taxpayer’s information, complete lines 1 – 4.

2. From income statement, complete lines 5 and 6.

3. To compute the wages, line 7(A) ask the taxpayer,"Did you get a raise?"

  • If the answer is No:

  1. Divide the prior year income statement amount by the number of months worked. This will compute the prior year monthly wages.

  2. Multiply the prior year monthly wages by the number of months worked in the current year for the same employer. This will compute your estimated wages for the current year.

  • If the answer is Yes:

  1. How many months did you work for this employer in the current year?

  2. Multiple the hourly wages times the hours worked per week.

  3. Multiply the weekly hours times 4.3. (4.3 is the average number of weeks in a month. 52 weeks divided by 12 months = 4.3333) This will compute the current year estimated monthly wage.

  4. Multiply the current year estimated monthly wages by the number of months worked in the current year for the same company. This will compute your estimated wages for the current year.

Example:

Ted says he worked for XYZ Company in 2007, from February until December for a total of 11 months. Using the income statement from 2006 the listed wages were $18,000 for the 11 months he worked there. Ted states he worked for XYZ Company from January 2007 to August 26, 2007 for a total of 8 months.

To compute his estimated 2007 income from XYZ Company, take the 2007 monthly wages and multiply them by the number of months worked at XYZ Company in 2007.

  • $18,000 divided by 11 months = $1,636 (to calculate 2006 monthly wages)

  • $1,636 x 8 months (Number worked in 2007) = $13,088 (est. 2007 wages)

  • Enter $13,088 on Form 4852 line 7 (A)

Exhibit 21.3.4-26  (11-27-2007)
COMPLETING FORM 4852 – DIFFERENT EMPLOYER

1. Complete lines 1 – 9 using taxpayer oral statements.

2. To compute the wages, line 7(A)a ask the taxpayer "Did you get a raise?"

  1. How many months did you work for this employer in the current year?

  2. Multiple the hourly wages times the hours worked per week.

  3. Multiply the weekly hours times 4.3 (4.3 is the average number of weeks in a month. 52 weeks divided by 12 months = 4.3333)

  4. Multiply the current year estimated monthly wages by the number of months worked in the current year for the employer. This will compute your estimated wages for the current year.

Example

Esther said she worked for a new employer in 2007. She worked for ABC Company from January 3rd, 2007 through August 26, 2007 for a total of 8 months. She says her hourly wage was $9.25 and she worked an average of 40 hours per week.

To compute her estimated 2007 wages, multiply the hourly wage by 40 to compute a weekly wage. Multiply that by 4.3 to compute a monthly wage.

  • $9.25 x 40 hours = $370.00 (estimated weekly wages)

  • $370 x 4.3 = $1,591 (estimated monthly wages)

  • $1,591 x 8 months = $12,728 (estimated 2007 wages)

  • Enter $12,728 on Form 4852 line 7(A)

Exhibit 21.3.4-27  (10-01-2008)
COMPLETING FORM 4852 – SOCIAL SECURITY AND MEDICARE TAXES WITHHELD

1. Computing social security Medicare taxes withheld.

  • Multiply Line 7(A)a (up to $102,000 for 2008) times 6.2%. Enter this amount on Line 7(A)i.

2. Computing Medicare Taxes withheld.

  • Multiply Line 7(A)a times 1.45%. Enter this amount on Line 7(A)j.

3. Finishing the Form 4852.

  • Line 8 requires a statement explaining how the numbers on Form 4852, line 7 were determined.

  • Taxpayer must provide a statement on his/her efforts to obtain income records.

Example

Ted’s computed annual wages from XZY Company were $13,088.

To compute his social security Tax withheld multiply $13,088 by 6.2%.

  • $13,088 x 6.2% = $812

  • Enter $812 on Form 4852, Line 7(A)i

To compute his Medicare Tax withheld multiply $13,088 by 1.45%.

  • $13,088 x 1.45% = $190

  • Enter $190 on Form 4852, Line 7(A)j

Exhibit 21.3.4-28  (11-27-2007)
COMPLETING FORM 4852 – FEDERAL INCOME TAX WITHHOLDING

Computing Federal Income Tax Withheld for the current year

  • Use Form 4852, Line 7(A) and Publication 15, (Circular E), Table 7 – Annual Payroll Period to figure Federal Income Tax withheld.

  1. Multiply the number of withholding allowances claimed on Form W-4 in the current year by the current year allocation.

  2. Subtract this figure from the wages computed on Line 7(A).

  3. Multiple percentages in Table 7, Annual Payroll Period by taxable wages to figure Federal income tax withheld.

Example:

Ted had annual wages computed of $13,088 from XZY Company. He tells you that he normally fills out Form W-4 with two withholding allowances even though he is single.

To compute his Federal income tax withheld, multiply the number of withholding allowances by $3,400. Then reduce his annual wages from Form 4852 line 7(A)a by this amount. Use the resulting amount and Table 7 to find his Federal income tax withheld.

  • 2 (withholding allowances) x $3,400 = $6,800

  • $13,088 minus $6,800 = $6,288

  • $6,288 minus $2,650 x 10% = $364 (Using Table 7, column "a" )

  • enter $364 on Form 4852, line 7(A)f

Exhibit 21.3.4-29  (01-06-2006)
MEMORANDUM FOR DIVISION COMMISSIONERS – CHANGE OF TAXPAYER ADDRESS AND REFUND TRACE

  November 21, 2005  
     
MEMORANDUM FOR DIVISION COMMISSIONERS
     
FROM: Mark E. Matthews  
  Deputy Commissioner for Services and Enforcement
     
SUBJECT: Change of Taxpayer Address and Refund Trace
     
Effective immediately, in order to provide expedited service to taxpayers affected by Presidentially-declared Disasters and to assist in reducing taxpayer burden, the Commissioner has granted waivers for the following:
  • The requirement to provide a written request for an address change. Oral authority may be used to change an address if the taxpayers state they were affected by a Presidentially-declared Disaster.
  • The requirement for married filing joint taxpayers to provide a completed Form 3911, Taxpayer Statement Regarding Refund, when inquiring about a refund that was lost, stolen, destroyed, or not received due to a Presidentially-declared Disaster. Oral authority may be used.
  • The requirement mandating that all hardship refund checks requesting direct deposit be processed through the Taxpayer Advocate’s Office.
  • The requirement for taxpayers to provide proof of an existing bank account by submitting a letter, bank statement or voided check.

Exhibit 21.3.4-30  (02-07-2008)
FIELD ASSISTANCE RETURN PREPARATION CHECKLIST

• Screener/ITAS probes taxpayer to determine if they meet return preparation criteria, scope of services and has the proper documentation to verify identity and income sources for all persons being reported on the return. Use the IRS Return Preparation Checklist to determine eligibility. Screener/ITAS probes taxpayer to determine if they are directly impacted by a disaster. Use the Disaster IRS Return Preparation Checklist if required.
• If the taxpayer is directly impacted, the scope of service AGI return preparation limitation does not apply. IRM 21.3.4.10.10 provides guidelines to verify identity and reconstruct income and/or expenses. Be sure to annotate Disaster victim on Main Information Screen in software.
• All other exceptions to return preparation scope of service criteria must be approved by management and documented on the IRS Return Preparation Checklist.
• All returns, current and prior year, must be prepared utilizing the tax preparation software. Current year returns will be filed electronically
• Return preparation is being completed in an "interview style" therefore; use of the TaxWise Interview document is required. This form should be loaded in the TaxWise Return Tree.
• Ensure the following TaxWise Worksheets and Forms are loaded in the Return Tree for each return and are used in lieu of the ITLA/PMG:
• Interview – Interview Sheet
• 1040 Wk1 – Social Security, Other Income
• 1040 Wk2 – Student Load, Education Worksheet
• 1040 Wk3 – Child Tax Credit, Carryovers Worksheet
• US Schedule EIC – Earned Income Credit Worksheet
• 1099 G Wkt – Unemployment Benefits Worksheet
• IRA Wkt – Traditional, Roth IRAs, ESAs Worksheet
• Form 8879 1040 e-file Signature Authorization
• All employees are required to use the PMG or ITLA tool for the following topics: Filing Status; Dependents; Charitable Contributions; Casualties and Thefts; Education Credits; Medical Expenses; home Mortgage Interest; State and Local Taxes; Child and Dependent Care Expenses; Qualified Adoption Credits; Social Security; Student Loans; Deductible and Nondeductible IRA; Educator Expense; Education Savings Accounts; and Tuition and Fees.
• All employees are required to use the current tax preparation software worksheets and forms in lieu of the PMG or ITLA tool for the following: 1040 Worksheet 3; US Schedule EIC; Interview Sheet; and 1099G Worksheet.
• All other in scope forms and schedules may be prepared using the current tax preparation software. At any time, during return preparation, if a tax law question or clarification of a tax law issue is required, and a Tax Law Category (TLC) exists, it is mandatory that the employee use the PMG or ITLA.
• Access software using appropriate passwords and utilize Practitioner PIN.
• Enter return into the software using the 1040. This ensures taxpayers will receive all eligible credits and deductions and all income sources are reported properly on the return.
• After return information has been entered, perform diagnostic check.
• Ensure appropriate disclaimer information appears on the return, Form 1040, Page 2, Form 8879 . For the TAC, this information will be "IRS - Prepared, but not audited."
• Generate copy of return for taxpayer, including Form 8879. Form 8879, Part III must include the TAC address stamp, an actual signature, or the default setting on the ERO's Signature Line. Review return information with the taxpayer, provide their copy, and projected refund receipt timeframe.
• Retain the following:
• One signed Form 8879 for each return transmitted.
• Electronic copy of each return, which includes worksheets used to prepare the return from the return preparation software.
• One copy of Form W-2 and/or Form 1099 with Federal Tax Withheld.
• Disaster IRS Return Preparation Checklist, if required.
• Back-up complete returns at least once daily. Provide to e-file transmitter daily along with paper documents.
This document is not all inclusive, but outlines the return preparation guidelines.

Exhibit 21.3.4-31  (10-01-2008)
DI/AMS LETTER SCENARIOS BY FUNCTIONAL GROUPS

Letters in DI as of 3/6/2006
# Description / Scenarios Paragraphs
86C Refer Inquiry/Forms to Another Office    
  CSCO Referring taxpayer request to another campus CSCO site ABCP79hm
    Referring taxpayer request to another office (not campus) ABCP79hn
  CAS Forwarding to another area ABDPT9dm
    Forwarding claim to submission processing center ABDKd
105C Claim Disallowed    
  AUR Balance due; Taxpayer did not provide any document AB12568
    Balance due; Taxpayer did not provide sufficient documents AB12568
    Balance due (free form text) AB12568
    No balance due; Taxpayer did not provide any document AB128
    No balance due; Taxpayer did not provide sufficient documents AB128
    No balance due (free form text) AB128
  Exam Balance due; Taxpayer did not provide any document AB12568
    Balance due; Taxpayer did not provide sufficient documents AB12568
    Balance due (free form text) AB12568
    No balance due; Taxpayer did not provide any document AB128
    No balance due; Taxpayer did not provide sufficient documents AB128
    No balance due (free form text) AB128
129C Refund Inquiry; Form 3911 Required    
  CAS Records indicate refund issued ADFIQRWZ25
    Refund sent direct deposit ADJWZ
    Refund sent direct deposit - RAL ADKW
129SP Refund Inquiry; Form 3911 Required (Spanish)    
  CAS Form 3911 response incomplete ADFSWZ2
    Refund not received ADFNQRWZ25
    Refund sent direct deposit ADJW
    Refund sent direct deposit BDJW
147C EIN Previously Assigned    
  CAS Partnership AEPT69a
    New officers elected; Same EIN AQT6
    No record of EIN assigned AV69a
    Return filed; Incorrect EIN AM69a
    EIN verification; Unauthorized third party DU6
    EIN verification CU6
549C Balance Due Account is Paid    
  CSCO Balance Due, Single Tax Period is now full paid, No Remittance Received ADI
    Balance Due, Single Tax Period is now full paid, With Remittance BDI
  CAS Balance due on account is paid in full ADI
    Balance due on account is overpaid; Refund due if no other taxes owed AEI
  CARE Balance due on account is paid in full ADI
    Balance due on account is overpaid; Refund due if no other taxes owed AEI
672C Payments Located and/or Applied    
  CAS IMF, Payment received; Account overpaid ADGRc
    IMF, Payment received; Balance due ADGT4c
    IMF, Payment received; Account overpaid & refund previously issued ADMXc
    IMF, Payment & bill crossed in the mail ADGS1c
    IMF, Payment received; Account paid in full ADG1c
    BMF, Payment applied to another period; Balance remaining BDJ4acg
    BMF, Deposit located; Account paid in full BDHYZ1c
  CARE IMF, Payment applied as requested ACDGSXc
    IMF, Payment located & applied as requested ACDHSXc
    BMF, Payment applied as requested BCDGSXc
    BMF, Payment located & applied as requested BCDHSXc
2272C Installment Agreement Rejected    
  CSCO IA Rejected With Appeal ABCEXdegko
    IA Rejected Without Appeal ABCE0hkp
  ACS Balance below ≡ ≡ ≡ ABCMT7dio
    Balance above ≡ ≡ ≡ ≡ ≡ ≡ ; not payable within CSED ABCMSdio
    Taxpayer can pay through equity in assets ABCMXdfiko
    Taxpayer did not respond to request for CIS ABCMQ7cfikmop
    Taxpayer is not current in making FTD payments ABCM57dfio
    Payment proposal is too low ABCM5dfio
    Taxpayer did not address proposed modification request ABCM57cfiko
    Taxpayer did not respond to substantiation for CIS ABCM57cfiko
2273C Installment Agreement Accepted    
  CSCO IA Accepted, Completed 433-D, No Payment ACDGJX238degjkpr
    IA Accepted, meets IRM 5.19.1.5.4(3) criteria, balance due less than ≡ ≡ ≡ ≡ ≡ ACDEMX238dejlq
  ACS Non-Streamlined IA (IMF) ACDHNX238cdehjqr
    Non-Streamlined IA with DDIA (IMF) ACDHKNX238cdehjkqr
    Non-Streamlined IA with PDIA (IMF) ACDHNX238cdehjmqr
    Reinstatement IA (IMF) ACDHPTX238cdehjqr
    Reinstatement IA with DDIA (IMF) ACDHKPTX238cdehjkqr
    Reinstatement IA with PDIA (IMF) ACDHPTX238cdehjmqr
    Streamlined IA (IMF) ACDHPX238cdehjqr
    Streamlined IA with DDIA (IMF) ACDHKPX238cdehjkqr
    Streamlined IA with PDIA (IMF) ACDHPX238cdehjmqr
    Non-Streamlined IA (BMF) BCDHNX238cdegjqr
    Non-Streamlined IA with DDIA (BMF) BCDHKNX238cdegjkqr
    Non-Streamlined IA with PDIA (BMF) BCDHNX238cdegjmqr
    Reinstatement IA (BMF) BCDHPTX238cdegjqr
    Reinstatement IA with DDIA (BMF) BCDHKPTX238cdegjkqr
    Reinstatement IA with PDIA (BMF) BCDHPTX238cdegjmqr
    Streamlined IA (BMF) BCDHPX238cdegjqr
    Streamlined IA with DDIA (BMF) BCDHKPX238cdegjkqr
    Streamlined IA with PDIA (BMF) BCDHPX238cdegjmqr
  CAS Approved (BMF) BCDHPX238cdgjqr ES
    monthly payment required ACDHOXY238cdegjqr
    ES quarterly payment required ACDHOXZ238cdegjqr
    Reinstate ACDHPTX238cdegjqr
    Approved ACDHPX238cdegjqr
    Revised ACDHQ38dgjqr
  CARE IMF - Approved IA ACDGPX238degjr
    IMF - Revised IA ACDQ38degjr
    IMF - Reinstate IA ACDTX238degjr
    BMF - Approved IA BCDGPX238degjr
    BMF - Revised IA BCDQ38degjr
    BMF - Reinstate IA BCDTX238degjr
2273SP Installment Agreement Accepted (Spanish)    
  ACS Reinstate ACDHPTX238cdegjqr
    Approved ACDHPX238cdegjqr
  CAS Reinstate ACDHPTX238cdegjqr
    Approved ACDHPX238cdegjqr
2604C Pre-Assessed Installment Agreement    
  CAS Revised - payment change ABCFKP347
    Revised - same payment ABCFKY347
    New approved ABCFKMNO347ef
    BMF; Out of business ABCFNOQ37ef
  CARE Minimum payment ABCEMNOS347ef
    Revised to add Tax Periods only ABCY347ef
2604SP Pre-Assessed Installment Agreement (Spanish)    
  CAS Revised - payment change ABCFKP347
    Revised - same payment ABCFKY347
    New approved ABCFKMNO347ef
    BMF out of business ABCFNOQ37ef
2644C Second Interim Response    
  ACS 2nd interim letter ABCKL
  CAS Heavy workload delay ABCKL
  CARE Heavy workload delay ABCKL
2645C Interim Letter    
  CSCO Interim letter ABEX5ac
  ACS Interim letter ABGU5d
  CAS General delay ABGXc
  CARE Taxpayer inquiry; Processing not completed ABCU9c
3064C IDRS Special Letter    
  CARE Current amount owed, Interest & penalty figured ABDELNU

Exhibit 21.3.4-32  (10-01-2008)
DESKTOP INTEGRATION/ACCOUNT MANAGEMENT SERVICE PROBLEM LOG FOR FIELD ASSISTANCE

DI/AMS ISSUE DATE DESCRIPTION ITAMS TICKET #
       
       
       
       
       
       
       
EXAMPLE:      
Financial Statement 07/16/2007 Financial statement will not print 123456789

Exhibit 21.3.4-33  (10-01-2008)
DI/AMS/e-ACSG CHECKLISTS

Payment Agreements To RO (Missing FTDs)
Full Pay Others
Extension to Pay OIC
Extension (MMIA) Return Delinquency
Extension (Post Petition) Express IA (Missing FTDs)
Extension (Missing FTDs) Fed State IA
Streamlined IA Post Petition IA
Streamlined MMIA Potential IA (Delinquent Return)
Regular IA Pending IA (Call Back)
Regular MMIA Pending IA (F900) obsolete
Express IA Pending IA (Proof of Expenses)
Currently Not Collectible Potential CNC (Delinquent Return)
Exception CNC Potential CNC (Proof of Expenses)
Based on Prior CNC To RO (BMF Return to be filed)
Hardship CNC To RO (All Others)
Transfers TP Call Back
To Independent Review TP Refusal To Pay
To the Queue  

Exhibit 21.3.4-34  (04-01-2007)
FORM 3210, DOCUMENT TRANSMITTAL

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Form 3210, Document Transmittal

Exhibit 21.3.4-35  (10-01-2007)
3709 DAILY CALL TRACKING/TRANSCRIPTION SHEET

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3709 DAILY CALL TRACKING/TRANSCRIPTION SHEET

Exhibit 21.3.4-36  (11-27-2007)
ELECTRONIC FILING REJECT LETTER – DUE DATE OCTOBER 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE OCTOBER 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE OCTOBER 15

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ELECTRONIC FILING REJECT LETTER - DUE DATE OCTOBER 15

Exhibit 21.3.4-37  (10-01-2008)
PREPARATION OF FORM 809 AND DEFINITION OF CRITICAL AND NON-CRITICAL FIELDS

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Exhibit 21.3.4-38  (10-01-2008)
IDENTITY THEFT TAX ADMINISTRATION SOURCE DESCRIPTIONS

*Select the appropriate source of the identity theft from the following list:

Tax Administration Source Description Abbreviations for entry
Income Identity theft identified and substantiated due to an under reporting of income INCOME
Multiple File Identity theft identified and substantiated due to two or more tax returns filed for one taxpayer MULTFL
Both Identity theft identified and substantiated due to both under reporting of income and multiple filings BOTH
Other Identity theft which cannot be identified as income related or related to multiple filings OTHER

Exhibit 21.3.4-39  (10-01-2008)
IDENTITY THEFT TRANSACTION CODE REVERSALS (TC 972)

In some instances, it may be necessary to reverse the TC 971 AC 50X indicators. Such instances include:

  • taxpayer request

  • a keying or internal error

  • a fraudulent identity theft claim

  • an internally identified negative impact on the taxpayer

Reversal of TC 971 Inputs

Use TC 972 in the event the TC 971 needs to be reversed. The TC 972 contains a miscellaneous field that must be completed including the reason for the reversal.

Note:

TC 971 issues that have been forwarded to Accounts Management, Criminal Investigation or Taxpayer Advocate Service will not be reversed by the TACs. These business units will input the reversals once their investigations have been completed.

Select the appropriate reason for the reversal from the following list:

Abbreviation for Entry Description
TPRQ Taxpayer Request
IRSERR Keying or other internal mistake
FALSE Fraudulent ID theft claim
OTHER Unclassified

Example:

"MISC>WI FATDI TPRQ"

Note:

Input TC 972 on ENMOD


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