Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services (Cont. 3)

3.5.61  Files Management and Services (Cont. 3)

3.5.61.8 
Receiving And Handling Special Requests

3.5.61.8.5  (01-01-2009)
Centralized Adjudication Unit/Labor Relations Requests

  1. The Files Function Disclosure Coordinator receives requests from the Centralized Adjudication Unit (CAU) and Labor Relations (LR). If all necessary information is not provided (including a faxed Form 2275), contact the requester by telephone to secure the missing information. Process these requests as noted below. In most instances, a copy of the return is requested (this includes the envelope if one is attached to the return).

    1. If the return is in the Campus Files Function, pull and route the return/copy within 24 hours of receipt of the request.

    2. If the return is in the Federal Records Center, contact the FRC by telephone to secure the return. Mail the return/copy to the requester within 24 hours of receipt from the FRC.

  2. Forward all returns or copies of returns to the CAU/LR on Form 3210, Document Transmittal. List only the DLN on the Form 3210. If a signed receipt copy of Form 3210 is not received by the Files Function within seven (7) days of mailing, call the requester to confirm receipt.

    Note:

    Requests from Labor Relations must be signed by the Chief, Labor Relations Section.

3.5.61.8.6  (01-01-2009)
Recording Disclosures

  1. A record of inspection must be kept for each return that is inspected by other than an IRS official. Instructions for recording disclosures may be found in IRM 11.3.37, Recordkeeping and Accounting for Disclosures.

  2. If a photocopy of a return is furnished to other than an IRS official, the above also applies; however, record the type of disclosure (inspection or photocopy) in each case.

  3. If a return is inspected and photocopied at the same time, record only that the return was photocopied as specified above is necessary. In all other cases, record each disclosure separately.

    Note:

    These procedures do not apply to those EO Returns used for Public Inspection.

3.5.61.8.7  (01-01-2009)
Government Accountability Office (GAO) Audit Requests

  1. The GAO Coordinator at each Campus acts as liaison to the Files Function during the audit period. The timeframes mandate expedite procedures.

  2. Input requests using ESTABDG. Form 4251 will show the literals GAO-GAO under the DLN and should be sorted separately.

  3. Batch GAO requests for FRC servicing separately and forward directly to the FRCs storing the documents. Alert FRCs to the volume and shipping dates for these requests. Provide instructions to return the serviced requests directly to the initiating SPC using an expedite mail system.

  4. Handle GAO requests from SPC Files Function as expedites.

  5. Immediately route all completed GAO audit requests to the GAO Coordinator

  6. In emergency situations, fax requests.

  7. See IRM 3.5.61.10.2, Special Search Assignment, for additional information.

3.5.61.8.8  (01-01-2009)
Freedom of Information Act (FOIA) Requests

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

  2. Utilize Special Search Procedures when processing these requests.

  3. Process FOIA Requests within 3 days.

3.5.61.8.9  (01-01-2009)
Collection Statute Expiration Date (CSED)

  1. CSED procedures require retention of the CSED returns until the account is full paid or the Collection Statute Expiration Date is reached (effective 10/01/2000).

  2. Previously, a CSED extract was prepared to retrieve documents that need to be held for an additional four (4) years and not destroyed with the list year eligible for destruction.

    Note:

    Due to the change listed in above, there is no longer a factor of four (4) years retention. Retention can be indefinite in accordance with IRM 1.15.29, Records Control Schedule for Tax Administration - Wage and Investment Records, Item 64(A)(1).

3.5.61.8.9.1  (01-01-2009)
Background

  1. Due to changes caused by RRA 98 and the Financial Integrity Act, CSED returns are now retained until there is no open balance condition or until the system deletes the account.

  2. The Omnibus Reconciliation Act of 1990 extended the CSED to ten (10) years and requires IRS to maintain returns with an open balance condition for an additional four (4) years after the form series destruction date.

3.5.61.8.9.2  (01-01-2009)
Procedures

  1. An extract is done yearly to generate listings and charge-out sheets to the SPC Files Functions. These listings and charge-out sheets identify:

    • Returns to be pulled and saved for the current year CSED; and

    • Returns from prior year CSED pulls (1990 and forward) that are eligible for destruction (to be destroyed).

  2. For the 2000 CSED extract only, listings and charge-out sheets are generated for "recovery/save DLNs" for all returns in the 1990 through 1993 established CSED file. This established a base CSED file.

3.5.61.8.9.3  (01-01-2009)
Listings

  1. The CSED Listings are available on EONS.

3.5.61.8.9.4  (01-01-2009)
Charge-outs

  1. Batch charge-out requests and send to the appropriate FRC for servicing.

  2. Batch charge-outs in strict DLN order for the entire run.

3.5.61.8.9.5  (01-01-2009)
Storage

  1. Pulled CSED returns are boxed and stored by the FRC. FRC notates the first and last DLN in each box of documents.

  2. This notification is used to prepare the SF-135 and identify the location of the documents for future reference.

3.5.61.9  (01-01-2009)
Push Code (TC 930)

  1. This subsection of the IRM provides the procedures for the Push Code, Transaction Code (TC) 930.

  2. The instructions include the following:

    • Background information

    • Routing Codes

    • Restrictions and Timeframes

    • CP 98/98A and 198/198A procedures

3.5.61.9.1  (01-01-2009)
Background

  1. The push code, TC 930, is a computer-suspense requisition for, or attachment to, a return that has not posted. Input this transaction prior to research, or for prior year returns.

  2. If a TC 930 posts to the Master File, a CP 98/98A (IMF) or CP 198/198A (BMF) generates when the TC 150 (original return) posts to the Master File. If the TC 150 posts prior to the TC 930, the notices generate when the TC 930 posts. A transcript of the account is included on the CP 98/198.

    1. When a TC 150 posts or is already present on the MF and a TC 930 posts, two copies of the CP 98A/198A generates.

    2. If no TC 150 posts or does not post within specified time frames, one copy of the CP 98/198 generates with "NO RECORD" and no CP 98A/198A generates.

    3. CP 98A/198A always generates off the current year TC 150.

  3. IDRS source documents for push code requests (TC 930) are forwarded in source document folders and require association with CF 5147, Transaction Records, before suspending by TC 930 DLN. If there is no source document, enter"NSD" in the remarks.

    Note:

    Brookhaven/Memphis Push Codes requests are worked in the Cincinnati Files Function.

3.5.61.9.1.1  (01-01-2009)
Routing Code

  1. The routing code generates on the CP 98/98A under the taxpayer name and address next to the literals "Routing Code" .

  2. The routing code also generates on the CP 198/198A under the taxpayer name and address, however, there are no literals.

  3. The format for the routing code is 000 - 00000.

3.5.61.9.2  (01-01-2009)
Restrictions and Time Frames

  1. Do not input a TC 930 for a tax return after the return due date unless prior research indicates that the return has not posted, but should post in the near future.

  2. Time frames are as follows:

    If the TC 930 was input for Then
    IMF, Push code requests generates a CP 98 within 36 cycles after the return due date if no return posts.
    IMF and BMF Tentative Carry Backs, Push code requests generates a CP 98/198 20 cycles from the TC 930 posting if no return posts.
    BMF, Push code requests generates a CP 198 50 cycles after the end of the tax period if no return posts.

  3. "NO RECORD" notices generate when push code requests are input after the cycles shown in (2) above and no return has posted, or when no return posts within the cycles specified in (2) above.

  4. If CP notices are not received in the time frames listed in (2) above, add one cycle to the expiring cycle, then purge push code file and return push code document to originator.

    1. Complete this action weekly.

    2. Annotate "No CP received" .

    Note:

    If the originator of the push code document is in the Files Function, determine who input the TC 930 by looking at the CF 5147 and route the push code document to the originator.

  5. Do not input a TC 930 more than 1 year in advance of the return due date as it will not post to the account.

3.5.61.9.3  (01-01-2009)
CP 98, 98A and 198/198A Procedures

  1. CP 98/198 - The TC 930 DLN is in the header of the CP 98/198. The control DLN prints next to the literals "CONTROL DLN" above the transcript data.

  2. CP 98A/198A - The control DLN is in the header of the CP 98A/198A. The TC 930 DLN prints to the literals "PUSH CODE" above the transcript data.

  3. When CP 98/198 shows a TC 932 reversing the TC 930, check the push code file. Route the TC 930 document, if present, and the CP notice to the function that input the TC 930 for appropriate action.

  4. The CP98/98A or 198/198A notices reflect the DLN of the TC 930 and the return.

    1. Regular notices generate to the SPC indicated by the Return (TC 150) DLN.

    2. "No Record" notices generate to SPC indicated by the Push Code (TC 930) DLN.

  5. CP 98/198 is sorted by TC 930 DLN. CP 98A/198A is computer sorted by TC 150 DLN.

  6. Pull the TC 930 suspense document by using the CP 98/198.

  7. Pull the tax return with the CP 98A/198A.

  8. If the Document Code of the 150 and 930 is 51 or 52, destroy the notice. There is no push code document for Document Code 51 or 52.

  9. If the routing code is in the Files Function, associate the TC 930 suspense document with the return and re-file under the return DLN.

    1. If the return is charged-out, note this in the "Remarks" section of the TC 930 input document.

    2. If the initiator noted the item must be associated with the return, provide complete charge-out information and route to the initiator.

    3. If there are no notes on the input document, file the correspondence in the file with a flag attached. Attach the flag to the return upon re-file, if re-filing is necessary.

  10. If the routing code is for other than the Files Function and contains a complete IDRS Employee number, pull the return. Associate the TC 930 suspense document and route to the requester.

    1. If the return is charged out, complete a special search of items that meet the special search criteria. See IRM 3.5.61.10, Special Search Procedures.

    2. If a Special Search is not done or return cannot be located, route the notice and push code item back to the requester.

  11. If the routing code is for other than the Files Function and contains a unit number and all zeros (e.g., 57500000), pull the TC 930 suspense document and route the notice and the push code item back to the originator.

    Note:

    Do not send the return with the TC 930 document.

  12. "NO RECORD" and "TC 590/591 HAS POSTED" notices do not provide a return DLN. Pull the TC 930 DLN documents and route to requester.

  13. For those notices with "STRIKE FORCE" legend, pull TC 930 document and forward to initiator of the TC 930.

  14. If TC 930 DLN indicates another SPC, sort notices by Return DLN for that SPC.

    1. Forward notice to proper retention area for pulling return.

    2. Pull return and route to requesting SPC (indicated by TC 930 DLN).

    3. If return is charged-out and criteria is met, perform a special search.

    4. If a special search is not performed or cannot be located, annotate the notice and route to the outside SPC (indicated by TC 930 DLN).

  15. If the push coded document is for an electronically filed or magnetic tape filed return, associate the CP notice with the TC 930 suspense document and route to the TC 930 originator.

3.5.61.10  (01-01-2009)
Special Search Procedures

  1. This subsection of the IRM provides the procedures for Special Searches.

  2. The instructions include the following:

    • Background Information

    • Special Search Assignments

    • Special Search Steps

    • Use of Priorities

    • Disposition of UA/NIF Requests

3.5.61.10.1  (01-01-2009)
Background

  1. The purpose of a Special Search is to satisfy a requester when a normal files search is unsuccessful (return/document is not located).

3.5.61.10.2  (01-01-2009)
Special Search Assignments

  1. Perform Special Search only after the requester has reviewed the charge-out information and has done the following:

    1. Verified that the requested DLN is correct.

    2. Used IDRS to locate the document by checking for an open control base and contacting assignee; checking pending transactions such as PN, CU, NU, etc.; checking AMDIS; and checking for a re-file DLN.

    3. Determined the location of the document using information provided on return charge-out.

    4. Noted on original request "Second Request" or if no response is received from the Files Function after 30 calendar days.

  2. Perform Special Search for the following types of requests before sending the charge-out back to the requester:

    • Freedom of Information Act (FOIA) Requests

    • Court Related Requests

    • Statute Related Requests

    • Out-of-Area Requests

    • Emergency Requests (as determined by requester)

    • Request Authorized by Submission Processing Management

    • Requests for returns where the file location is found but the return is missing and there is no charge-out information present

    • Area Office Requests where the return is charged-out to a Campus Organization

    • Statistics of Income (SOI) Requests

    • Taxpayer Advocate Service (TAS) Cases

    • Examination

    • Missing Documents (BNIF/NIF)

    • TIGTA/GAO Audit Requests

3.5.61.10.3  (01-01-2009)
Special Search Steps

  1. The scope and sequence (how far to go in searching and where to go in searching) varies with the circumstances of each search, but do not close the case until all likely sources of information have been checked.

    Note:

    This does not include IDRS research.

  2. Sort requests into files sequence, (DLN or Alpha).

  3. Recheck files to ensure that the charge-out information is current.

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

  5. When returns are charged to Headquarters (HQ), contact the HQ activity to which the return is charged to determine the current status.

    Note:

    Each HQ activity is to keep a log of returns requested.

3.5.61.10.4  (01-01-2009)
Use of Priorities

  1. Each potential requester is given a priority number. The lower the number, the higher the priority. See IRM 3.5.61.1.2.3, Priority Pull Listing, for additional information.

  2. If the request type is listed in IRM 3.5.61.11.2 (2) below, secure the return and send to the requester.

3.5.61.10.5  (01-01-2009)
Disposition of Unavailable (UA)/Not In File (NIF) Requests

  1. If the document cannot be located or secured, return the requisition to the requester.

  2. When returning an unfilled (UA) requisition to the requester, note the charge-out information. If no charge-out information is available (NIF), indicate that a Special Search has been performed and the return cannot be located.

    Note:

    Do not use abbreviations or acronyms that the requester may not understand.

3.5.61.11  (01-01-2009)
Unpostable Procedures

  1. This subsection of the IRM provides the procedures for unpostables.

  2. This information and instructions include the following:

    • General information

    • Unpostables priority and routing

    • Routing unpostable document requests

3.5.61.11.1  (01-01-2009)
General

  1. Service all Unpostable requests by pulling the requested document and routing to the requester.

  2. Forward Unpostable requests to FRC if the return is stored in a FRC.

  3. Maintain different groups of Unpostables in DLN sequence.

  4. Maintain Unpostable bankruptcy files in either the Unpostables Function or the Files Function. Maintain the documents in searchable (TIN) order.

  5. Forms 4251 generates each week for each Master File. They are produced in Master File, recipient code and DLN sequence and sorted as follows:

    • FTD TUS number order

    • Unpostable code within F-1 and F- 3 category

    • Transaction code within A -1, Criminal Investigation

    • Other Forms 4251 match the new Unpostable Report sort

    • UPC 191, Frivolous Return Filer, sorted ahead of all other Unpostables in Category E - 1

    • Document Code 18 sorted to the end of each Category Code

    Note:

    Additionally, each Unpostable Form 4251 generates with a six-digit page number at the top.

  6. Requests initiated by Command Code UPCAS definer "D" with Definer-Modifiers 1, 2, 3, and 4 generates Form 4251 in strict DLN order. These requests display the employee or unit assignment number.

  7. Take the following actions when Forms 4251 "Remarks" area indicates "FOURTH REQUEST-SPECIAL SEARCH-ROUTE THE DOCUMENT TO REJECT FUNCTION" :

    1. If the return is in the file, charge-out to the Reject Function.

    2. If the return is charged-out or not in file, perform a Special Search. If not found after Special Search, use Form 4251 as flag in file. Charge-out when document is received in the Files Function.

  8. In some SPCs, the Unpostable Function screens the Forms 4251 to determine if the unpostable condition can be resolved without pulling the return. In this situation, the Unpostables Function determines whether the return should be routed to CI/QRDT. If so, this will be indicated on Form 4251. Route Form 4251 to the Files Function.

    If the Unpostable Function indicates that the return needs to be routed to the CI/QRDT Function and Then
    The case is closed, Pull the return and:

    a. If there is an indication on the return that the CI/QRDT Function has seen it, destroy the Form 4251 and re-file the return.
    b. If there is no indication that the return has been to the CI/QRDT Function, recharge the return to CI and route the return and unpostable Form 4251 to the CI/QRDT Function.
    There is no indication the case is closed, Pull the return and route it to the Unpostable Function.

  9. Pull the document by the payment sequence number when Form 4251 shows a payment sequence number.

  10. Route all unpostable electronic return charge-outs to the respective Electronic Filing Function.

3.5.61.11.2  (01-01-2009)
Unpostables Priority and Routing Instructions

  1. Unpostable Codes 807 and 808 - Receive two chargeouts, one for the posted return and one for the unpostable return. Both chargeouts have the same unpostable sequence number and are cross-referenced to either the posted or unpostable return.

    If the posted return is in Then
    Another SPC, Send the charge-out to the Unpostable Function (do not forward it to the other SPC).
    The same SPC as the unpostable, Pull both returns.

  2. Preparer -

    1. If the unpostable is for Form 5768 (UPC 351), route to the Entity Control Function.

    2. Route all "Files to Nullify Area" or "Unpostables to Preparer" Unpostable requests to the preparer.

    3. Route all requests, sorted by function, to the Unpostable Function (i.e., CI, District Counsel, etc.).

  3. Route all subsequent requests to the requester.

3.5.61.11.3  (01-01-2009)
Routing of Unpostable Document Requests

  1. Use the table below to determine the correct routing of unpostable document requests.

           
    Requester Category Expedite
    Routing     		Route to
    Unpostables-1 F-1 No Unpostables
    Unpostables-2 F-3 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables
    Criminal Investigation A-1 No Criminal Investigation
      A-2 No Criminal Investigation
    Entity Control B-1 No Entity
      B-2 No Entity
      B-3 No Unpostables
    Examination E-1 No Examination
      E-2 Yes Examination
      E-3 No Examination
    Unpostables to Preparer D-3 No Unpostables 3.12.32
    Preparer V-1 No Preparer 3.12.32, General Unpostables
    Statute Protection C-1 Yes Statutes
      C-2 Yes Statutes
    Unpostables-8 C-3 Yes Unpostables
      C-5 Yes Unpostables
      G-1 Yes Unpostables
    Unpostables-9 D-1 No Unpostables
      D-3 No Unpostables
      R-1 No Unpostables
      L-1 No Unpostables
      L-5 No Unpostables
      L-7 Yes Unpostables
      W-3 No Unpostables
      W-5 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables
    Unpostables-10 Z-1 Yes Unpostables
    Electronic Filing All No Unpostables
    Unpostables-20 F-1 No Unpostables
    Unpostables-21 F-3 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables

    Note:

    All actions forUunpostables program require pulling a return. No Form 4251 generates for L3, P1, V3, V5, V7, W1, W5 and Y1 (UPC 140/399 cases with matching RPS TC 150 and RPS TC 610). Route Forms 4251 with "Files to Nullify Area" in the recipient field to the appropriate function.

    Destroy document requests with "Files to Nullify" Area when the requestor cannot be determined.

3.5.61.12  (01-01-2009)
Electronic Filing (E-File)

  1. This subsection of the IRM provides the procedures for electronic filing (E-File).

  2. This information and instructions include the following:

    • General Information

    • Accepting Blocks of IMF Forms 8453 from Mainline Processing

    • Servicing Requests for Forms 8453

    • Re-filing Forms 8453 and E-File returns, and Servicing Attachments

3.5.61.12.1  (01-01-2009)
General

  1. Electronic returns are processed only at the following SPCs:

    • Andover

    • Austin

    • Cincinnati

    • Kansas City

    • Ogden

    • Fresno

    Note:

    Many of the following procedures apply to non-electronic processing sites.

  2. The signature documents for Electronic Filing are as follows:

    • Form 8453-OL (IMF- Tax Year 2007 and prior)

    • Form 8453 (IMF - Tax Year 2006 and prior)

    • Form 8453-E (EPMF)

    • Form 8453-F and Form 8453-P (BMF)

  3. The transmittal document used to transmit supporting paper documents that are required to be submitted to the IRS for electronically filed returns is:

    • Form 8453 (IMF - Tax Year 2007 and subsequent)

  4. Unless stated otherwise, references to Form 8453 throughout refer to all the different Forms 8453.

  5. DLNs are used to process these forms.

  6. Prior to January 1991, these forms were processed with Declaration Control Numbers (DCN). It was necessary for e-Help to provide the File Functions with the DCN prior to servicing a request for a Form 8453.

  7. The File Function receives Form 4251 for servicing of the Form 8453 request. Requesters of Forms 8453 use IDRS CC ELFRQ (Action Code 2) at e-file sites or IDRS CC ESTAB at all sites. For TY2003 and subsequent, the IMF 8453 DLN, if available, can be obtained by using IDRS CC TRDBV or R8453.

  8. Form 8453 and the electronically filed return do not have the same DLN. Requests for Forms 8453 are identified by the following and have the SPC FLC:

    Form Tax Class/
    Doc Code     		Blocking
    Series     		Processing
    Center     		Form
    8453/8453-OL 259 000-949 ANSPC, CSPC, OSPC AUSPC and MSPC 1040
    8453-E 059 000-999 ANSPC - Processing years 1988-1995 MSPC - Processing years 1996-1999 DOL - Processing year 2000 to present 5500 C&R
    8453-F 959 000-999 PSPC - Up through Processing year 2002 OSPC - Processing year 2003 to present 1041
    8453-P 959 000-999 ANSPC - Processing years 1988-1999 MSPC - Processing year 2000 — 2002 OSPC - Processing year 2003 to present 1065

  9. Requests for electronically filed returns are identified by the File Location Codes (FLC). The Files Function should only receive requests for TY1997 and prior. Forward requests to the appropriate Submission Processing Center's e-Help for servicing.

    IMF ELF RETURNS
    Service
    Center     		FLC List Year Form
    Andover 16 1992 to 1998 1040 Series
      16 and 14 1999 to present  
    Austin 85 1992 to 1996 1040 Series
      76 1997 to 1998  
      76 and 75 1999 to present  
      20 Beginning 2007 International
      21 Beginning 2007 U.S. Possessions
    Cincinnati 55 1992 to 1996 1040 Series
      38 1997 to 1998  
      38 and 35 1999 to 2003  
    Kansas City 70 and 79 2004 to present 1040 Series
    Memphis 71 1992 to 1996 1040 Series
      72 1997 to 1998  
      72 and 64 1999 through June 2005  
    Ogden 93 1992 to 1998 1040 Series
      93 and 92 1999 to 2003  
    Philadelphia 30 and 32 2004 to present 1040 Series
    Fresno 80 and 90 Beginning 2006 1040 Series
      80 and 81 2006 to present 1040 Series

    BMF ELF RETURNS
    Andover 16 1992 to 1998 1065
      16 and 14 1999  
    Austin 76 1997 to present 941
    Memphis 72 1997 to present 941
      72 2000 to present 1065
    TCC 72 2000 to present 941
    Ogden 92 2004 1120, 1120S
      92 2004 990, 990PF
    Philadelphia 52 1992 to present 1041
      66 1992 to present 1041PR
      98 1992 to present 1041 Foreign

3.5.61.12.2  (01-01-2009)
Accepting Blocks of Forms 8453/8453-OL (IMF only) from Mainline Processing

  1. An Automated Cycle Proof Listing (ACPL) generates for Forms 8453 to ensure that all blocks received in the Files Function are processed through Integrated Submission and Remittance Processing (ISRP). Forms 8453 are not processed at Master File, but instead, are processed to the Tax Return Data Base (TRDB). Prior to TY 2003, Forms 8453 were processed to the ELF History File.

  2. The Form 8453 ACPL can be generated on a daily basis. Beginning with TY 2003, the ACPL information for IMF Forms 8453 is also available as an online listing using Command Code R8453.

  3. Follow instructions for processing the CPL/ACPL for Forms 8453 in the same manner as for the regular CPL/ACPL with the following exceptions:

    1. Hold average blocks two cycles before return to E-Help for review. Do not send to Accounting Function. Forms 8453 are not controlled on the SCCF.

    2. Forward blocks with identical DLNs to the e-Help as soon as they are discovered. Both blocks are needed by e-Help to resolve the problem.

3.5.61.12.3  (01-01-2009)
Servicing Requests for Electronically Filed Returns and Forms 8453

  1. The Tax Return Data Base (TRDB) is the legal repository for electronically filed (ELF) Individual Master File (IMF) and Business Master File (BMF) ( effective 07/1999). This database replaced the Archive and Retrieval Facility System (ARF). Since this information is available to tax examiners via IDRS, no requests for these returns should be received in the Files function. Returns for TY 1997 and prior still reside on the ARF.

  2. A request for an electronically filed return is identified by the FLC of the DLN. Requests for electronically filed returns for TY 1997 and prior are serviced by e-Help. Route requests for returns with these FLCs in the DLN to the e-Help in the appropriate SPC.

  3. When an electronic return for TY 1997 and prior is printed, it is considered the original return unless it is stamped "PHOTOCOPY" . Electronic returns are identified by the words "Electronic Return-Do Not Process" in the bottom margin of the return, and by the specific FLCs.

  4. E-Help services return requests and routes serviced requests directly to the requester.

    Exception:

    If the request is from Examination (i.e., AIMS), the return is routed to the File Functions for association with the AIMS package prior to routing to the requester.

  5. Beginning in 2009, route requests for Forms 8453 on Form 2275 or any other document requests without the Form 8453 DLN to the Austin Submission Processing center (AUSPC) e-help for input of command code ELFRQ and subsequent generation of Form 4251. For TY2003 and subsequent, the IMF 8453 DLN can be obtained by using TRDBV or R8453.

  6. Some Forms 4251 indicate "ELFRQ" in the DLN area. Sort these requests by IDRS employee number and route directly to the requester. NO PULL IS REQUIRED FOR THESE REQUESTS. These Forms 4251 generates the following messages:

    1. "NO RECORD OF THIS FORM 8453 RECEIVED" - This message indicates the Form 8453 has not been received from the electronic filer. The DLN field contains all"zeros" .

    2. "NO RECORD OF THIS RETURN" -This message indicates there is no record of an electronic return being filed.

  7. Do not associate Forms 8453 with returns when they are renumbered by the Accounts Management or Compliance Functions, even if an adjustment is made in a re-file blocking series. Continue to file Forms 8453 by the original DLN unless there is a need to pull the document (unless the Form 8453 is already with the source document).

3.5.61.12.4  (01-01-2009)
Re-filing Forms 8453 and Electronic Returns, and Servicing Attachments

  1. Re-filing - Non-ELF Centers.

    1. For Forms 8453, route to the appropriate SPC for re-filing based on the FLC of the DLN.

    2. For electronically filed returns, route to the appropriate electronic processing center (Attn: e-Help) based on the FLC of the DLN, unless it is stamped "PHOTOCOPY" .

      Note:

      If the electronic return facsimile is stamped photocopy, destroy the facsimile (the electronic return).

  2. Re-filing - ELF Centers.

    1. For Forms 8453, re-file by DLN.

    2. Electronic Returns - Route to e-Help unless it is stamped "PHOTOCOPY" . If it is stamped photocopy, destroy it.

  3. Attachments - Ensure all attachments for electronically filed returns are attached to Form 8453. Requests for attachments(s) to electronically filed returns (E-File DLNs) cannot be processed. Return them to the originator as unprocessable.

    1. Non-E-File Centers - Return request for attachments(s) to electronically filed returns (E-File DLNs) to the originator as unprocessable and refer them to the instructions in IRM 21.6.6.4.21(6). If unable to determine originator, originating function (no name, telephone number, address, etc. is present), designate boxes, store documents and label "Unable to Associate" .

    2. E-File Centers - Return unprocessable request(s) received from another Campus to the originating Campus. In turn, the originating Campus should return them to the originator as unprocessable and refer them to the instructions in IRM 21.6.6.4.21(6). Return unprocessable requests received within your Campus to the originator with the same instructions. If unable to identify originator, originating function (no name, telephone number, address is present), designate boxes, store documents and label "Unable to Associate" .

3.5.61.13  (01-01-2009)
Computer Paragraph (CP) Notices And Other Forms Or Documents Used As Return Requests

  1. This subsection of the IRM provides procedures for Computer Paragraph (CP) notices and other forms or documents used to request returns.

  2. The instructions for returns requested by the following:

    • Computer Paragraph (CP) Notices

    • Other forms or documents

3.5.61.13.1  (01-01-2009)
Computer Paragraph Notices

  1. The following table provides information on the CP Notices used to request returns:

    CP Notice Action Charge-Out Route to
    19E, 20E See 7.2.4 Part 2 Compliance
    29 Pull Return Part 3 Correspondence
    31 See 6.15 Second Copy TPD (formerly TPR)
    32Y, Exam Coded 12E & 24E


    See 7.2.4


    Part 2


    Examination
    35/35A Pull Return Part 2 Accounts Management
    36/36A/36S/36B

    See 6.4

    Part 2

    Accounts Management
    36D See 6.4 Part 2 Accounts Management
    36Z See 6.4 Part 2 Collection ASFR Activity
    37 Pull Return Part 2 Entity Control Function
    38/38A See 6.17 38 ASTA/DATC (route any CP 38A entitled "Credit Injured Spouse Claims" to Accounts Management).
    41* Pull Return Part 4 Originator
    43 Pull Return Part 2 Entity Control Function
    46 Pull Return Part 2 Accounting or Criminal Investigation
    54 See 6.5    
    55 See 6.6 Part 2  
    83 See 7.2.4   Examination
    93 See 6.4 Part 2 Accounts Management
    98 See 10    
    174, 175, 177 Pull Return Part B Correspondence
    180-184 Pull Return Part 2 Accounts Management
    193/193A See 6.4 Part 2 Accounts Management
    194 Pull Return Part 2 Correspondence
    195 Pull Return Part 4 Originator (See CP 41)
    198/198A See 10    
    208 Pull Return Part 2 Accounts Management
    231 See 6.15 Part 4 Taxpayer Relations Department
    233 See 7.2.4   Examination
    234 Pull Return Part 2 Accounts Management
    293 See 6.4 Part 2 Accounts Management
    332 Pull Return Part 2 Accounts Management
    336/336A See 6.4 Part 4 Accounts Management
    341 Pull Return Part 2 Accounts Management
    875 Pull Return Part 4 Correspondence
    *CP 41 Notices generate in DLN order based on the TC 840, refund prior to settlement, instead of the TC 150 DLN for tax class 45 documents. ROUTE TO ORIGINATOR OF TC 840. IF an AREA OFFICE ORIGINATOR, ROUTE TO THE ACCOUNTS MANAGEMENT FUNCTION.

    Note:

    With management approval, notice listings may be used instead of CP notices or other return charge-out requests to pull returns. However, CP notices without a DLN in the upper right hand corner are not acceptable and should be reported to National Office and returned to the originator.

3.5.61.13.2  (01-01-2009)
Other Forms or Documents Used as Return Requests

  1. The following table provides information on other forms or documents used to request returns:

    Form/Document Action Charge-Out Route to
    2275 Pull return, make a copy or furnish information Part 2 Requester
    4251 Pull return, make a copy or furnish information Part 2 Requester
    5546 Pull return Part 2 Examination
    6752 (Green Flag attached to Form 2275) Pull return if present. If not present, leave request in file. If for a return filed in alpha sequence and requester cannot provide Filer's name, research to obtain name. 2275 or Block Control Sheet Requester
    8161 Pull return Part 2 Error Correction
    Error Register Pull returns indicated Block Control Sheet Error Correction
    ES - P Transcripts Pull return Part 2 Accounts Management
    Refund (NCC) Pull return Part 2 Notice Review
    Campus Address Transcripts Pull returns Part 2 Notice Review
    Rejects Register Pull returns and check corresponding DLNs on the list   Rejects
    NRPS Pull returns Part 2 Notice Review
    FAX Pull return, make a copy or furnish information Block Control Sheet Requester
    Undelivered CP Pull return, make a copy or furnish information Block Control Sheet Notice Review

    Note:

    With management approval, notice listings may be used instead of CP notices or other return charge-out requests to pull returns. However, CP notices without a DLN in the upper right-hand corner are not acceptable for the Files Function or FRC use and will not be serviced. Return all such CP notices to the requesting function using the "Route to" column above.

3.5.61.14  (01-01-2009)
Acronyms

  1. This subsection of the IRM provides a listing of commonly used acronyms used in the File Functions.

3.5.61.14.1  (01-01-2009)
Acronyms List

  1. The following table provides acronyms and their definitions.

    Acronym Definition
    23C Assessment Date
    A Audit
    ACC Accounting
    ACPL Automated Cycle Proof Listing
    ADJ Adjustment
    ADP Automatic Data Processing
    AIMS Audit Information Mgmt. System
    ASFR Automated Substitute For Return
    ASTA Alternative Strategies to Tax Administration
    ASU Audit Support Unit
    BCS Block Control Sheet
    BMF Business Master File
    BMF-CTR Business Master File Currency Transaction Report
    BPL Block Proof List
    CAF Centralized Authorization File
    CAS Correspondence Action Sheet
    CC Command Code (IDRS)
    CCU Cycle Control Unit
    CIB Criminal Investigation Branch
    CIS Correspondence Imaging System
    CORR Correspondence
    CP Computer Paragraph
    CPL Cycle Proof Listing
    CSED Collection Statute Expiration Date
    DATC Deferred Action Tax Consequence
    DC Document Code
    DCC Detroit Computing Center (See ECC-DET for new acronym.)
    DCN Declaration or Document Control Number
    DIF Discriminant Function
    DIS Distributed Input System
    DISC Domestic International Sales Corp.
    DLN Document Locator Number
    DNIF Document Not In File
    DO District Office
    DO No. District Office Number
    DOL Department of Labor
    DUP FIL Duplicate Filing
    DP Data Processing
    DRU Document Retention Unit
    E/C Error Condition
    ECC Enterprise Computing Center (formerly Computing Center)
    ECC-DET Enterprise Computing Center (formerly Detroit Computing Center)
    ECC-MTB Enterprise Computing Center - Martinsburg (formerly MCC)
    ECC-MEM Enterprise Computing Center - Memphis (formerly TCC)
    EDC Error Delay Code
    EGC Employee Group Code
    ELF Electronic Filing
    e-Help Electronic Help
    EIN or EI No. Employer's Identification Number
    E/L Error Correction Loop
    EO Exempt Organization
    EONS Electronic On-Line/Output Network System
    EP Employee Plan
    EPMF Employees Plan Master File
    EPU Examination Processing Unit
    ERF Employer Return File
    ERR REG Error Register
    ES Estimated Tax
    ESU Examination Suspense Unit
    FA/FE Field Audit/ Field Exam
    FICA Federal Insurance Contributions Act
    FMU Files Management Unit
    FOD International (Foreign Operations District)
    FP Full Paid (Return)
    FR Filing Requirement
    FRB Federal Reserve Bank
    FRC Federal Records Center
    FTD Federal Tax Deposit
    FUTA Federal Unemployment Tax Act
    FY Fiscal Year
    FYE Fiscal Year Ending
    GAO Government Accountability Office
    IA Internal Audit
    IRC Internal Revenue Code
    IDRS Integrated Data Retrieval System
    IRMF Information Return Master File
    IMF Individual Master File
    IRAF Individual Retirement Account File
    ISRP Integrated Submission Remittance Processing
    MCC Martinsburg Computing Center (See ECC-MTB for new acronym.)
    ME Math Error
    MF Master File
    MFT Master File Tax (Class) Code
    MID Tape Mailing Index Delinquency Tape
    MIR Management Information Report
    MOU Memorandum of Understanding
    MR Microfilm
    MSC Marital Status Code
    NARA National Archives & Records Administration
    NIF Not in File (and Not Charged Out)
    NMF Non-Master File
    N.O. National Office
    NR No Record
    NRP National Research Program
    NRP Notice Review Program
    NU Nullified Unpostables (IDRS)
    OA/OE Office Audit/Office Exam
    OCR Optical Character Recognition
    OIO Office of International Operations
    OTFP Other Than Full Paid (return)
    PBC Primary Business Code
    PC Penalty Case
    PCF Plan Characteristics File
    PMF Payer Master File
    PP Preparer Penalty
    PRP Problem Resolution Program
    PSF Plan Sponsor File
    PSP Planning and Special Programs
    PRA/RRE Pre-Refund Audit/Exam
    RA Revenue Agent
    RAA Reporting Agents Authorization
    RAF Reporting Agent File
    RAR Revenue Agent's Report
    RDD Return Due Date
    REF REV Refund Review
    REJ U Rejects Unit
    RETF Retired Document File
    RLC Refund Litigation Coordinator
    RMF Residual Master File
    RPM Returns Program Manager
    RO Revenue Officer
    RPS Remittance Processing System
    RTR Remittance Transaction Research
    SCCF Service Center Control File
    SD Source Document
    SDF SD Folders (IDRS)
    SE Self Employed
    SF Standard Form
    S/L Selection List
    SOI Statistics of Income
    SPC Submission Processing Center
    SSA Social Security Administration
    SSN Social Security Number
    SSS Sample Selection Sheet
    SSSN Secondary (Spouse's) SSN
    STARTS Statistics of Income Automated Return Tracking System
    TAS Taxpayer Advocate Service
    TC Transaction Code
    TCC Tax Class Code
    TCMP Taxpayer Compliance Measurement Program
    TDA Taxpayer Delinquency Account
    TDI Taxpayer Delinquency Investigation
    TEP Tape Edit Process
    TIN Taxpayer Identification Number
    TN Taxpayer Notice
    TP Taxpayer
    TR Transaction Record (IDRS)
    TRDB Tax Return Data Base
    TPE Tax Period Ending
    UA Unavailable (charged-out)
    UD Undeliverable (mail-out)
    UP Unpostable
    US Unserviceable

3.5.61.15  (01-01-2009)
Document Files Exceptions

  1. This subsection of the IRM provides a listing of the document files exceptions.

3.5.61.15.1  (01-01-2009)
Exception List

  1. All document files are maintained in DLN sequence, with the exceptions of those listed in the table below:

    Note:

    Brookhaven/Memphis Campus Alpha and Miscellaneous are maintained at the Cincinnati Submission Processing Center (CSPC).

    Form Number File Order
    56 (No Return) Alpha
    709 Alpha
    720-CS Alpha
    720-TO Alpha
    957 (Obselete) Alpha by year of receipt (AUSPC)
    958 (Obselete) Alpha by year of receipt (AUSPC)
    959 (Obselete) Corp. Control Number
    990-T (Unnumbered) Tax Year
    966 EIN by year of receipt
    1040-C Alpha by year of receipt
    1065 IRC Section 501(d) Alpha by year of receipt
    2063 (AUSPC) Alpha by taxable year certified
    2119 (Obselete) Alpha by year of receipt
    2553 Alpha, prior to 01/01/1975
    Rejected Forms 2553 prior to 01/01/1989 Alpha by year of receipt
    2555 (Loose) Alpha
    3115 Alpha
    3206 Alpha (OSC)
    3491 Alpha
    3520 Alpha, prior to 01/01/1999
    3520A Alpha
    4361 Alpha
    4876A Alpha
    5398 (Obselete) As received
    5666 As received
    6248 (Unnumbered; obselete) As received
    6248-T (Obselete) Alpha by year of receipt
    8038 (AUSPC) EIN (for TY 83, 84, and 85)
    8282 Alpha
    8328 (AUSPC) Calendar Year, State Order
    8329 (OSPC) Calendar Year, State Order
    8330 (OSPC) Calendar Year, State Order
    8606 (Loose) Alpha
    8833 (Loose) Alpha by year of receipt
    8840 (Loose) Alpha by year of receipt
    8842 Alpha by year of receipt
    8843 Alpha by year of receipt
    8855 (OSPC) EIN by year of receipt
    SF-1166 As received
    Elections Governmental Obligations As received
    Source Document Folder (Other than DP Adjustment(s) Julian date and Employee Number
    Statements Under Section 6033(a) As received
    Penalty Case Files "P" Number
    Potential Litigation Case Files "A" or "AC" Number
    United Mine Workers of America Benefits Claims Alpha by year of receipt

3.5.61.16  (01-01-2009)
Forms Reference Index

  1. This subsection of the IRM provides a reference for documents shown in the Files Function procedures.

3.5.61.16.1  (01-01-2009)
Forms List

  1. Documents that are specifically referenced in the Files procedures are cross-referenced here as an administrative aid:

    Form Title (Purpose) IRM Section
    56 Notice Concerning Fiduciary Relationship IRM 3.5.61.3.38
    706 Estate and Generation-Skipping Transfer Tax Return See IRM 3.5.61.7.3
    706 NA Estate Tax Return-Alien See IRM 3.5.61.7.3
    706 GS(D) Generation-Skipping Transfer Tax Return for Distributions See IRM 3.5.61.3.15.
    709 Gift (and Generation-Skipping Transfer) Tax Return See IRM 3.5.61.3.5.
    720-CS Carrier Summary Report See IRM 3.5.61.3.39.
    720-TO Terminal Operator Report See IRM 3.5.61.3.39.
    813 (Part 2) Document Register Various
    926 Return by a Transferor of Property to a Foreign Corporation, Trust, Estate or Partnership See IRM 3.5.61.3.23.
    941 Employer's Quarterly Federal Tax Return
    See IRM 3.5.61.3.31.
    944 Employer's Annual Federal Tax Return See IRM 3.5.61.3.42.
    966 Corp. Dissolution (Liquidation) See IRM 3.5.61.7.8.
    990-BL Information and Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons See IRM 3.5.61.3.6.
    990/990-PF Return of Organization Exempt from Income Tax (Except Private Foundation)/Return of Private Foundation See IRM 3.5.61.7.9.2
    990-T Exempt Organization Business Income Tax Return See IRM 3.5.61.7.9.2
    1040 U.S. Individual Income Tax Return See IRM 3.5.61.7.7.1.
    1040EZ Income Tax Return for Single Filers With No Dependents See IRM 3.5.61.3.8.
    1040C U.S. Departing Alien Income Tax Return See IRM 3.5.61.3.43
    1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons See IRM 3.5.61.3.10.
    1042S Foreign Person's U.S. Source Income Subject to Withholding See IRM 3.5.61.3.10.
    1096 U.S. Annual Summary & Transmittal of U.S. Information Return See IRM 3.5.61.3.14.
    1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation See IRM 3.5.61.3.2.
    1120-IC-DISC Interest Charge Domestic International Sales Corporation Return See IRM 3.5.61.3.2.
    1120-L and 1120-PC Corp. Tax Returns See IRM 3.5.61.3.11.
    1332 Block & Selection Record Various
    2275 Records Request, Charge and Recharge (Charge-out Request) Various
    2553 Election-Small Business Corp. See IRM 3.5.61.3.13.
    2749 Request for Trust Fund Recovery Penalty Assessment See IRM 3.5.61.3.29.
    2848 Power of Attorney and Declaration of Representative See IRM 3.5.61.3.28.
    3115 Accounting Method Change See IRM 3.5.61.15.1.
    3520 Creations of or Transfers to Certain Foreign Trusts See IRM 3.5.61.3.26.
    3520A Annual Return of Foreign Trusts with U.S. Beneficiaries See IRM 3.5.61.3.26.
    3893 Re-Entry Control Sheet
    See IRM 3.5.61.2.6.
    4189 Flag Sheet Various
    4251 Return Charge-Out Various
    4789 Currency Transaction Report See IRM 3.5.61.5.11.
    4817 SOI/DIF Flag Sheet See IRM 3.5.61.7.2.3.
    CF5147 Transaction Record (IDRS) See IRM 3.5.61.3.17.
    5546 Examination Return Charge-Out See IRM 3.5.61.7.
    5596 EO Non-Examined Closings See IRM 3.5.61.3.1.
    5599 EO Examined Closing Record See IRM 3.5.61.3.1.
    5650 EP Examined Closing Record See IRM 3.5.61.3.1.
    5713 International Boycott Report See IRM 3.5.61.3.27.
    5881 EP Non-Examined Closings See IRM 3.5.61.3.1.
    6069 Return of Initial Excise Tax on Excess Contributions to Black Lung Benefit Trust and Coal Mine Operators Worksheet See IRM 3.5.61.3.6.
    6752 Green Flag attached to Form 2275 See IRM 3.5.61.13.2.
    8027 Employer's Annual Information Return of Tip Income and Allocated Tips See IRM 3.5.61.3.30.
    8161 ERS (Error Resolution System) Charge-out See IRM 3.5.61.13.2.
    8210 Self-Assessed Penalties Return See IRM 3.5.61.3.33.
    8264 Application for Registration of a Tax Shelter See IRM 3.5.61.3.32.
    8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return. See IRM 3.5.61.13.2.
    8821 Tax Information Authorization See IRM 3.5.61.3.28.
    8833 Treaty-Based Return Position Disclosure Under Section 6114 of 7701(b) See IRM 3.5.61.3.40.
    8855 Election To Treat a Qualified Revocable Trust as Part of an Estate See IRM 3.5.61.3.3.
    8868 Application for Extension of Time To File an Exempt Organization Return See IRM 3.5.61.3.34.
    8869 Qualified Subchapter S Subsidiary Election See IRM 3.5.61.7.8.
    8871 Political Organization Notice of Section 527 Status See IRM 3.5.61.3.35.
    8872 Political Organization Report of Contributions and Expenditures See IRM 3.5.61.3.35.
    8875 Taxable REIT Subsidiary Election See IRM 3.5.61.3.12.
    W-2 Wage and Tax Statement See IRM 3.5.61.3.8.
    SS-4 Application for Employer Tax Identification See IRM 3.5.61.3.36.

3.5.61.17  (01-01-2009)
Taxlink And Electronic Federal Tax Payment System (EFTPS)

  1. This subsection of the IRM provides the procedures for TaxLink and the Electronic Federal Tax Payment System (EFTPS).

  2. The instructions include the following:

    • General information

    • Identifying Electronic Funds Transfer (EFT) numbers

    • Document Locator Number (DLN)

3.5.61.17.1  (01-01-2009)
General

  1. Federal Tax Deposit (FTD) payments are received electronically through TaxLink at the ATSPC. The following information identifies documents through TaxLink:

    • Program - 84060

    • FLC - 65

    • Tax Class - various

    • Document Code - 97

    • Blocking Series - 000 - 999

  2. The Electronic Federal Tax Payment System (EFTPS) is a system designed to utilize Electronic Funds Transfer (EFT) to pay all federal taxes. EFTPS replaces the prototype TAXLINK system which is used by many taxpayers to pay Federal Tax Deposits (FTDs).

  3. The following information is for identifying an Electronic Funds Transfer (EFT) Number and a Document Locator Number (DLN).

3.5.61.17.2  (01-01-2009)
Identifying Electronic Funds Transfer (EFT) Numbers

  1. Each payment transaction is assigned a 15-digit EFT number by the Financial Agent. The EFT number is used as the unique identifier to indicate that an electronic payment has been made. The EFT number is configured as follows:

    1 2 0 2185 12345678

  2. The first digit is the Financial Agent Identifying Indicator:

    • 1 = First Chicago

    • 2 = Nations Bank

  3. The second digit identifies the Payment Method as follows:

    • 1 = ACH Credit

    • 2 = ACH Debit

    • 3 = Fedwire

    • 4 = ETA/Fedline

    • 5 = DDIA

    • 6 = Credit Card

    • 7 = Debit Card

  4. The third digit identifies the Combined Payment Indicator as follows:

    • 1 = First record of split taxpayer payment

    • 2 = Split payment (not 1st or last)

    • 3 = Last of split payment from taxpayer

    • 4 = Multiple payment (2 or more ACH transactions combined into 1 record)

    • 7 = First record of combined bulk filer payment

    • 8 = Combined bulk filer payment (not 1st or last)

    • 9 = Last record of combined bulk filer payment

    • 0 = All other payments

  5. The fourth, fifth, sixth, and seventh digits represents the Julian date.

    1. The Julian date is composed of the last digit of the year plus 001-366.

    2. If an overflow condition exists, 401-766 may be used.

  6. The eighth through fifteenth digits represents the serial number which is a sequentially assigned unique number.

  7. Two additional leading digits to denote the SPC Code of the processing Campus (89 for Fresno) are assigned by TEP to make an EFT number of 17 positions for MasterFile and IDRS research.

  8. Number is assigned sequentially by the financial agent.

3.5.61.17.3  (01-01-2009)
Document Locator Number (DLN)

  1. MasterFile Processing of an EFTPS transaction is exactly the same as the current payment processes. FLC for 1996 EFTPS processing was 71. For 1997 and beyond, the FLC is 72. To aid in research, the DLN contains unique identifying elements. The DLN is a pseudo number that is assigned by the financial agent and is configured as follows:

    72 1 19 100 600 99 2

  2. The first two digits consist of the File Location Code (SPC or Area Office). The Enterprise Computing Center - Memphis (ECC-MEM) Code"72" is assigned to process and identify an Electronic Funds Transfer in the EFTPS system.

  3. The third digit is the Tax Class. This identifies the type of tax each transaction involves.

    • 0-IRAF

    • 1-Withholding and FICA

    • 2-Individual Income Tax

    • 3-Corporate Income Tax

    • 4-Excise Tax

    • 5-Estate and Gift Tax

    • 7-CT-1

    • 8-FUTA

  4. The fourth and fifth digits are the Document Codes. The Document Code is "19" . All EFTPS payments are processed as a Revenue Receipt.

  5. The sixth, seventh, and eighth digits are the Julian date.

  6. The ninth, tenth, and eleventh digits are the Block Numbers. The Block Numbers identify groups of up to 100 similar transactions. EFTPS uses the 000-999 blocking series. The block numbers are randomly assigned and non-unique.

  7. The twelfth and thirteenth digits are the Serial Numbers.

    Note:

    The maximum number of records within a block is 100, and are usually numbered from 00-99.

  8. The fourteenth digit is the last digit of the year the DLN is assigned.

  9. Initially, only technicians in the EFTPS Unit at ECC-MEM have the capability of performing on-line research for an EFTPS payment.

3.5.61.18  (01-01-2009)
Special Handling for 5147

  1. This subsection provides the guidelines for association of Form 5147 with source documentation.

3.5.61.18.1  (01-01-2009)
IMF Blocking Series Chart (Document Code 54)

  1. The following chart reflects IMF Document Code 54 blocking series requirements for associating Form 5147. Re-file DLN indicates that an original tax return must be present for association action. The CP 55 blocking series is automatically associated with a tax return when the CP 55 is generated. The non re-file DLN blocking series cannot contain an original tax return.

    IMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-049 X    
      050-179   X  
      180-198 X   CP55 generated
      199   X  
      200-289   X  
      290-299 X    
      300-309 X   CP55 generated
      310-319 X   CP55 generated
      400-499   X  
      500-529 X    
      530-539 X   CP55 generated
      540-549 X    
      550-589 X    
      590-599   X  
      600-698 X    
      700-779 X    
      780-789 X   CP55 generated
      790-799 X    
      800-899 X    
      900-909 X   CP55 generated if TC294/295
      910-919   X  
      920-929 X    
      930-939   X  
      950-959 X    
      960-969 X   CP55 generated
      970-979 X    
      980-989 X   CP55 generated
      990-999 X    

  2. Blocking Series 990-999 shows as a re-file DLN indicating that an original return should be present when the File Functions associates Form 5147. On Innocent Spouse cases that are 10 years or older, complete all action using Blocking Series 99X with an RC 97. These are received in the File Functions without the original return and can be filed as received even though the blocking series is a re-file DLN.

3.5.61.18.2  (01-01-2009)
BMF Blocking Series Chart (Document Code 54)

  1. The following chart reflects BMF Document Code 54 blocking series requirements for associating Form 5147. See IRM 3.5.61.18.3, IMF and BMF Blocking Series Chart (Doc Code 47) for re-file DLN and non-re-file DLN requirements for Document Code 47.

    BMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-099 X    
      100-129   X  
      130-139 X    
      140-179   X  
      180-198 X   CP155 generated
      199   X  
      200-299   X  
      300-309 X   CP155 generated
      310-399 X    
      400-499   X  
      500-519   X  
      520-529 X    
      530-539 X   CP155 generated
      540-599   X  
      600-619   X  
      620-629 X    
      630-639   X  
      650-659   X  
      660-699 X    
      700-779 X    
      780-789 X   CP155 generated
      790-799 X    
      800-899 X    
      900-909 X    
      910-919   X  
      920-929 X    
      930-939   X  
      950-959 X    
      960-969 X   CP155 generated
      970-979 X    
      980-989 X   CP155 generated
      990-999 X    

3.5.61.18.3  (01-01-2009)
IMF and BMF Blocking Series Chart (Doc Code 47)

  1. The following chart reflects both BMF and IMF Document Code 47 requirements for associating Form 5147. Disposal codes 28, 29 and 33 will not have a return to associate.

    Note:

    Blocking Series 130-179, 190-199, 280-299 and 400-499 will not generate a Form 5147 and no source documents will be sent to the File Functions. If source documents folders are received in the File Functions, return them to the originator.

    IMF/BMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-099 X    
      100–199   X  
      130–179   X No source document will be sent to the File Functions.
      190-199   X No source document will be sent to the File Functions.
      200–279   X No source document will be sent to the File Functions.
      280–299   X No source document will be sent to the Files Function.
      400-499   X No source document will be sent to the File Function.
      600-699 X    
      700-759 X    
      760-769 X   CP55/155 generated
      780-789   X  
      790-799 X   CP55/155 generated
      900-999 X   CP55/155 generated

Exhibit 3.5.61-1  (01-01-2009)
FRC Quarterly Report

FRC Quarterly Report
Federal Records Center (FRC):
Quarter Ending:
FY XXXX
Month Photocopy AUR Requests CSED Requests All Other Requests Refiles Interfiles (Attachments) Total
MM/YY              
MM/YY              
MM/YY              
TOTAL              

More Internal Revenue Manual