Internal Revenue Manual § 3.13.62 - Media Transport and Control

Section 62 - Media Transport and Control
Section 40 - Application for Tax Identification Number for Pending U.s. AdoptionsSection 122 - Individual Master File (imf) Entity Control Unpostables

3.13.62 Media Transport and Control

Manual Transmittal

November 07, 2025

Purpose

(1) This transmits revised IRM 3.13.62, Campus Document Services Media Transport and Control.

Material Changes

(1) IRM 3.13.62.1.7, Related Resources, Added a link to the USPS site where the Domestic and International Mail Manuals can be found.

(2) Exhibit 3.13.62-1, Terms and Acronyms, Removed duplicate terms from table and rearranged to alphabetical order. Added MSU and CRX to acronym table.

(3) Exhibit 3.13.62-53, Undeliverable CP Notice and C-Letter Distribution and Mailing Guide. Added instructions for CP 310, CP 312 and CP 313, undeliverable, destroy as classified waste.

(4) Exhibit 3.13.62-53 - Added Send undeliverable Form 668-A Notice of Levy to ACS/CSCO. IPU 25U0291 issued 02-28-2025.

(5) Minor editorial changes have been made throughout this IRM for spelling, punctuation, formatting, masking internal links etc.

Effect on Other Documents

IRM 3.13.62, Campus Document Services - Media Transport and Control, dated November 22, 2024 (effective January 1, 2025) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): IPU 25U0291 issued 02-28-2025.

Audience

Submission Processing and Accounts Management staff including clerks, tax examiners, Customer Service Representatives and managers.

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services

3.13.62.1 (01-01-2018)

Program Scope and Objectives

  1. Purpose: This IRM provides mail distribution instructions for IRS campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions including instructions for mail outs of publications and returns and manual preparation of non-machinable items.

  2. Audience: The primary users are Submission Processing and Accounts Management staff including clerks, tax examiners, Customer Service Representatives and managers.

  3. Policy Owner: Submission Processing, Return Processing Branch, Mail Management / Data Conversion Section.

  4. Program Owner: Return Processing Branch, Mail Management / Data Conversion Section (an organization within Submission Processing).

  5. Primary Stakeholder: Taxpayer Services due to recent change from Wage and Investment (W&I) to Taxpayer Services (TS).

3.13.62.1.1 (01-01-2018)

Background

  1. Media Transport and Control is the distribution of letters, registers, notices, transcripts, listings and forms within the Submission Processing Centers, IRS campuses, Headquarters (HQ), area offices, other agencies and taxpayers.

3.13.62.1.2 (10-18-2019)

Authority

  1. The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards and elevated through the appropriate channels for executive approval.

    • Code subsections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

3.13.62.1.3 (01-01-2018)

Roles and Responsibilities

  1. The Operations Manager secures, assigns and provides training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff provides feedback and support to local management to achieve and effectively monitor scheduled goal.

  3. The team manager assigns, monitors and controls the workflow to accomplish timely completion of the tasks required throughout this IRM.

3.13.62.1.4 (01-01-2018)

Program Management and Review

  1. Program Reports: The program reports provided by Monitoring is to ensure program goals are met. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

  2. Program Effectiveness: Local Management conducts quality reviews and takes and monitors corrective action to ensure quality products are released to the next function.

3.13.62.1.5 (01-01-2018)

Program Controls

  1. Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

3.13.62.1.6 (01-01-2018)

Terms and Acronyms

  1. See Exhibit 3.13.62-1 for commonly used terms throughout this IRM.

3.13.62.1.7 (01-01-2026)

Related Resources

  1. Domestic and International Mail Manuals are USPS publications and are located at https://pe/usps.com

  2. IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting and Sorting.

  3. IRM 3.10.73, Campus Mail and Work Control - Batching and Numbering.

  4. IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

  5. IRM 25.13.1, Taxpayer Correspondence Services.

  6. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Standards and elevates through appropriate channels for executive approval.

3.13.62.2 (01-01-2016)

Media Transport and Control

  1. This subsection defines Media Transport and Control and provides Distribution instructions for Submission Processing Centers, Internal Revenue Service (IRS) campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions; instructions for mail outs of publications and returns; and instructions for manual preparation of non-machinable items.

3.13.62.3 (01-01-2015)

Machine Processing Guide

  1. Requirements for sorting, decollating, trimming, bursting, folding, inserting, labeling and mailing.

3.13.62.3.1 (01-01-2015)

Labeling

  1. Set up labeling machine; make adjustments for continuous multiple width labels.

    1. Affix labels (per your local postal procedures).

    2. Affix labels with proper placement on all items being labeled.

    3. Examine labeling process frequently to ensure a quality product.

3.13.62.3.2 (01-01-2015)

Folding

  1. Set folder to fold forms in one pass through the machine.

    1. Ensure that the name and address shows through a window envelope.

    2. Fold notice to fit tight in the envelope.

3.13.62.3.3 (01-01-2015)

Inserting

  1. Set up inserter. Make adjustments for forms and other inserts "stuffers" as required.

3.13.62.3.4 (01-01-2015)

Bursting

  1. Set up burster. Make adjustments for continuous forms. Keep forms in established sequence.

3.13.62.3.5 (01-01-2015)

Decollating

  1. Set up decollator. Make adjustments for separating continuous forms. Keep forms in established sequence.

    Note:

    Leave the pinfeed on the side of the notice where the name and address appear when bursting and decollating. This will lessen the amount of notice shifting in the envelope.

3.13.62.3.6 (01-01-2015)

Visual Quality Review of Printed Notices

  1. Pull a random sample of five (from every 100) pieces of correspondence to ensure it properly fits in the envelope. If the correspondence is multiple pages, ensure that each page represents the same taxpayer identifying number. If multiple taxpayer information is identified in the same envelope, take steps to resolve mismatches before continuing your mail out.

  2. Ensure all incoming products are reconciled to match the outgoing finished product. For example, if you receive 100 letters to be mailed after the stuffing and sealing operation is finished, you must have a total count of 100 for mailing. If there is a discrepancy in reconciliation, steps must be taken to resolve the mismatches before continuing your mail out. If the product you are mailing has equal pages for each taxpayer, the operator must check the weight of the envelopes to determine if an envelope was double stuffed. If the operator cannot identify the problem, contact the originating area to determine if notices were added or deleted to listings without proper annotation.

3.13.62.4 (01-01-2015)

Restricted Items and Security Review Log

  1. The following items are generally prohibited from the secure Restricted Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice:

    • Backpacks

    • Books

    • Briefcases

    • Bulky Outerwear

    • CD or Tape Cases

    • Fanny Packs

    • Hats

    • Lunch Bags

    • Purses

    • Shopping Bags

    • Shoulder Totes

    • Sports Bags

    • Newspapers, magazines and similar type items

      Note:

      Employees can keep personal items at their desks, eat at their desks (If a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bags.

  2. First line managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

3.13.62.5 (01-01-2015)

Multifunctional Document Handling System (MDHS)

  1. The Multifunctional Document Handling System (MDHS) is the principal machine used by Machine Services Units (MSU) to prepare Notices/Computer Paragraphs (CPs) for mail out. Use MDHS, whenever possible, to process all mailings.

  2. The Machine Services Manager weighs each required insert, mailer, and return envelope for each Job Number and programming the MDHS computer with the correct weights.

  3. MSU will provide weight to Service Center Mail Sorters prior to turning the mail over for presort.

3.13.62.6 (01-01-2015)

Mail Processing Equipment Operator (MPEO)

  1. The Mail Processing Equipment Operator (MPEO) receives Notices/CPs for processing through normal local procedures and identifies the work for Automated set up by Job Number.

  2. The MPEO will maintain the mail in separate weight categories, and in those cases where required by local procedures, maintain separation by Notice/CP and/or Job Number.

3.13.62.6.1 (01-01-2016)

MPEO Responsibilities

  1. The MPEO handles the following activities:

    • Producing an Audit Trail Report that accurately reflects set up time, idle time, break and lunch time, fault, and service time.

    • Ensuring the accuracy of mail separation by weight.

      Note:

      This requirement is necessary to certify to the United States Postal Service (USPS) that the mail, which may later be commingled by the Service Center Mail Sorters during the presort operation, has been correctly sorted and counted by weight.

3.13.62.6.1.1 (03-02-2022)

Sorting Undeliverable Mail

  1. These are mail items that have been mailed to the taxpayer and are being returned to the IRS because they could not be delivered for various reasons.

  2. Attach envelopes to the back left corner of returns or documents with the address and postmark/Private Delivery Service (PDS) label facing outward.

  3. This mail usually has a yellow label on them from the USPS or some sort of rubber stamp from the USPS. They can also have a handwritten message on the envelope indicating it could not be delivered.

  4. Undeliverable mail can also be returned by one of the Centralized Print Sites (CPS) because it either has a "Bad Address" (i.e., does not meet the USPS standards as a valid address) or it has a "campus address" .

  5. "UD" or "UNDELS" (undeliverable mail) is generally large volume but is not priority work. In some cases, it can be held for processing later.

  6. Run the mail through the slicing machine to open the mail and load into trays, approximately 150 per tray. Tag each tray as "UD" , "UNDELS" or some indication of "undeliverable" , current date, and the volume. Place tray on mail rack. When the undeliverables are done, fill out a VOLUME sheet listing each tray type and volume on the rack. Attach the volume sheet to the rack, then send the container to the Extracting area, or they can be extracted in the Mail Sorters area, since no received date is required.

  7. Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice is to be destroyed. Let the Mail Sorters machine sort by Code Format Number (CFN) and keep each CFN pocket of mail together when you remove from each pocket. Route by the CFN (if unique to one organization), CP number, or Integrated Data Retrieval System (IDRS) number (printed in the top right-hand corner of the notice). It is not necessary to stamp a Received Date on undeliverable mail. See Exhibit 3.13.62-53, CP Notice Distribution and Mailing Guide, for action to take on all undeliverable CP notices. Some notices are not required to be routed and can be destroyed by Receipt and Control as classified waste. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.

  8. When routing mail to another function, keep the Incoming responses separate from the undeliverable mail and identify as "UD" .

  9. If the Print Site returns letters/notices because they have a "Campus Address" or a "Bad Address " (inconsistent with USPS address standards, FINALIST), please route per the table listed below:

    Notices/Correspondex Letters without mailing addresses or with bad addresses (not accepted by USPS) will be returned to the service center of origin as soon as possible via overnight mail.
    AUSPC Internal Revenue Service Attn: R & C STOP 6052 AUSC 3651 S. IH 35 Austin, Texas 78741-0001
    KCSC Internal Revenue Service Attn: Mail Sorters Stop 6054 333 W. Pershing Rd Kansas City, MO 64108
    ACS Unaddressed Notices: Notices without addresses/campus addresses will be returned to the ACS area listed below.
    CSC IRS ACS Support 201 Rivercenter Blvd Florence, Ky 41042
    FSC IRS ACS Support Stop 76 3211 S Northpointe Dr. Fresno, CA 93779
    KCSC IRS ACS Support Stop 5050 Brian Korb 333 W. Pershing Rd Kansas City, MO 64108-4302
    PSC IRS ACS Support M/S 4-Q26.132 2970 Market St Philadelphia, PA 19104

    Reminder:

    Sort the mail into bundles separate from regular undeliverable mail. Identify the mail on a routing slip as either Bad Address or "Campus Address."

  10. CP 71, CP 71A, CP 71C, CP 71D, and CP 160 only - If returned as undeliverable, destroy it.

    Exception:

    If there is a USPS yellow sticker address change or handwritten****address change on the envelope, route to Collections Address Research (ADR). If there is any type of "protest statement" written or attached to any envelope that was "refused" , do not destroy. Route it to Collections for them to determine if it needs to be routed to the Frivolous Filer unit.

  11. The following undeliverable CP, 2797CG, and Automated Collection System (ACS) "LT" letters will be forwarded to ADR in Compliance Services Collection Operations (CSCO). Keep the undeliverables sorted separately from the responses when routing to Collection. Identify the group as "UD" .

    If CP or CG or LT is:Then Route to:
    CP 591. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
    CP 259Same instructions as above
    CP 501Same instructions as above
    CP 503Same instructions as above
    CP 515Same instructions as above
    CP 516Same instructions as above
    CP 518Same instructions as above
    CP 521Same instructions as above
    CP 522Same instructions as above
    CP 601Same instructions as above
    CP 603Same instructions as above
    CP 615Same instructions as above
    CP 616Same instructions as above
    CP 618Same instructions as above
    CP 621Same instructions as above
    CP 622Same instructions as above
    2797CGADR
    ACS "LT" letters (except LT-11)ADR
    Letter 11ACS Support

  12. When the Mail Sorters machine cannot sort the undeliverable mail by the CFN, use the chart below, your routing guide, or Exhibit 3.13.62-53, CP Notice and C-Letter Distribution and Mailing Guides, to determine routing or the originator.

    ITEMDESTINATION
    Automated Underreporter (AUR) CorrespondenceAUR Branch
    Items with yellow tag address correctionOriginator (Including "refused" and "unclaimed" CP 504, CP 523, CP 604, and CP 623)
    Computer Paragraphs (CPs)See Exhibit 3.13.62-53.

  13. Route any undeliverable Letter 4445C to Andover. Use either of the following addresses, depending on the carrier:

    For a PDS, use:
    IRS
    Stop 604
    310 Lowell St.
    Andover, MA 01810-4500
    For the USPS, use:
    Internal Revenue Service
    P. O. Box 9039
    Andover, MA 01810-0939

  14. Undeliverable volumes from the USPS must be reported using Unit Production (UPC card) under OFP code 31-140-00800.

3.13.62.6.1.1.1 (01-01-2015)

Undeliverable Bulk Rate or Standard Mail Kansas City Submission Processing Center and Ogden Submission Processing Center (KCSPC and OSPC Only)

  1. Undeliverable standard or bulk rate mail (formerly known as third class mail, which is normally tax packages is returned to one of two sites listed below with the following return address on the package:

    SITERETURN ADDRESS
    IMF - Kansas CityP.O. Box 218499 Kansas City, MO 64121-8499
    BMF - OgdenOgden, UT 84201

  2. Destroy all undeliverable standard mail, generally tax packages as classified waste. Recycling this material is acceptable if all taxpayer specific information is removed.

  3. Since taxpayers could possibly use the address listed on a tax package mailed to them to correspond with the IRS, do not automatically destroy all items received from the specific Post Office Box in Kansas City or unique Zip Code in Ogden. If any correspondence addressed to one of these addresses is found mixed in with the tax packages, pull it out. Extract, sort, and route appropriately using Exhibit 3.13.62-53, CP Notice and C-Letter Distribution and Mailing Guides.

3.13.62.7 (01-01-2016)

Mail out Processing Procedures

  1. Use the most current Domestic Mail Manual when boxing or bundling, tying, sacking and mailing.

    Note:

    See IRM 3.13.62.1.7, Related Resources for website to download the current Domestic Mail Manual.

  2. For Forms mailed to Puerto Rico and Virgin Islands from IRM 3.13.62, Media Transport and Control, sort, tie and insert envelopes in accordance with instructions provided by Regional Postal Service Representatives. These bags will then be placed in Air Freight Containers and shipped via Air Freight or Air Freight Forwarder to General Post Office, 585 Ave FD Roosevelt, San Juan, PR 00936.

    Note:

    Contact Headquarters, HQ:F:P, Traffic Management Unit on any problems with the above.

  3. Forms mailed internationally will adhere to the International Mail Manual.

    Note:

    See IRM 3.13.62.1.7, Related Resources for website to download the current International Mail Manual.

  4. Effective January 26, 2015, the Unites States Postal Service (USPS) requires all parcels and packages to have a barcode (USPS Label 400). The following parcels and packages require the Label 400:

    • Priority Mail

    • Priority Mail Express

    • First Class Mail Package Services

    • Parcel Select

    • Parcel Select Lightweight

    • Any manila envelope (flats) that weighs 13 ounces or more

    Exception:

    Regular envelopes, certified mail, and flats not weighing 13 ounces or more do not require the Label 400. Current certified mail labels are still being accepted by the USPS. New revised certified mail labels with the bar code imbedded will be sent out prior to January 26, 2015.

  5. Assigned mail room personnel must order the Label 400 from USPS. Order the Label 400 by calling the USPS at 800-222-1811. It will take 7 to 10 days to receive the labels.

3.13.62.7.1 (03-09-2017)

Shipping Procedures (Other than to a Corresponding Campus)

  1. All campus mail rooms have designated baskets/buckets set up for sites that they mail to daily. If you are mailing to one of these sites, you simply need to enclose your document in an envelope with the function/mail stop indicated on the outside envelope with the Form 3210, Document Transmittal and document enclosed.

  2. If you are mailing “single” documents (i.e., not an entire box full of documents or a small shipment), prepare a Form 9814, Request for Mail/Shipping Service, to attach to your submission before routing to your campus mail room. A Form 9814, Request for Mail/Shipping Service, must be accurately completed and submitted with the mail piece by the Sender. Mail room staff may reject the mail piece if the Form 9814 is not submitted or accurately completed, does not provide justification for Air Delivery Service and/or does not contain an authorization name and signature.

    Note:

    A Form 3210 must accompany the Form 9814 or be placed inside the box when delivered to the mail room. Form 9814 is not a substitute for the Form 3210, even though it has the sender’s name on it. The tracking number will be identified on the Form 9814 and will be emailed to the Sender via UPS World Ship or Form returned to the sender with the tracking number attached. The Form 9814 must be archived for one year, per Document 12829- General Records Schedule (GRS) 5.5, Item 020 – Mail, printing and telecommunication services management records. Refer to IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier, and IRM 10.5.1.6.9.2, Mail through USPS, for proper data protection procedures when shipping PII.

  3. If you are mailing multiple documents (i.e., a box full of documents) to another IRS site, agency, or individual you must secure the proper shipping box, internal packaging (i.e., an envelope, a plastic bag, a small box) etc., and follow the shipping guidelines outlined in the Postal and Transport Policy website at http://publish.no.irs.gov/mailtran/pii.html. Seal the box when you route to shipping. Prepare a Form 9814 and attach to the box for shipping personnel to use to prepare the label.

    Note:

    Always follow the guidelines indicated on the Form 9814 and secure proper signature if Overnight delivery is necessary. Otherwise, it will be shipped UPS Ground, or the cheaper method. IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier and IRM 10.5.1.6.9.2 , Mail through united States Postal Service (USPS).

3.13.62.8 (08-28-2020)

Transmittal Procedures to Other Offices

  1. Receive items to be transmitted to other offices from areas authorized to initiate shipments.

  2. Transmit the registers and listings to the area offices in accordance with all other current procedures. Registers and listings shipped to area offices may either be microfilm tapes or hard copy printouts.

  3. If documents with multiple destinations within the Headquarters are shipped in the same container, be sure that the receiver's identification, (Office symbols and room number) are highlighted on each Document to ensure proper Distribution.

    Note:

    All Individual Master File (IMF) forms identified as international returns must be transshipped to the Austin Submission Processing Campus, 3651 Interregional Highway, Austin, TX. 73301–0002, within 24 hours of receipt. All Business Master File (BMF) Forms for Excise taxes, (e.g., Form 2290, Form 2290FR ,Form 2290SP, Form 720, etc.) and Estate and Gift Taxes (e.g., 706, 709, etc.) transship to the Internal Revenue Service Stop 5701G, 7940 Kentucky Dr Florence, KY 41042-0001 within 24 hours of receipt. All other BMF returns identified as International returns must be transshipped to Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Ogden, UT 84201–0005, within 24 hours of receipt.

  4. To avoid the risk of tampering and to reduce the opportunity for the disclosure of personally identifiable information (PII), IRS pipeline (unprocessed batch tax returns) work transported from one IRS location directly to another IRS location will be sent via courier in a secured truck.

    1. Submission Processing manager or designee will:

    • Have IRS personnel witness and ensure all work for transporting is loaded onto the truck.

    • Ensure that the truck door is secured with a numbered tie lock before leaving the originating area. Document the date, time, and tie lock number on the log sheet.

    • Ensure that the tie lock is still secured upon arrival at the receiving area. Document the date, time, and tie lock number on the log sheet.

    • The lock can then be removed, and SP will off load the work, taking it to its destination within the receiving area. The tie lock must be disposed of after it is removed, and it must only be used once.

    • Reconcile a sample of the documentation from the originating and receiving area at least once per month.

    Note:

    Any discrepancies with the transported work must be reported immediately to the Headquarters IRM analyst.

  5. An IRS manager or designee (one at the sending end and one at the receiving end) will conduct a review by observing the process at least once per month. The review needs to be documented, initialed and dated by the reviewer and kept on file for no less than one year. Any discrepancies identified during the review must be reported to the Headquarters IRM analyst within two business days after the review has been conducted.

    Note:

    Real Estate and Facilities Management (REFM) will be conducting random reviews to verify that the transportation truck vehicle cargo doors are locked prior to delivery and upon receipt of pipeline work from one facility to the other. This review is separate from the one conducted by Submission Processing manager or designee.

3.13.62.8.1 (01-01-2015)

Form 3210, Document Transmittal

  1. Form 3210 is a four-part general-purpose transmittal form used by all IRS functions.

  2. Preparation of a Form 3210, Document Transmittal is the responsibility of the office originating the document and making the determination that security handling is required. The mail manager in each Submission Processing Center (SPC) will ensure procedures are current as to the processing and control of all Form 3210s. Procedures will permit the originating office to obtain a block of numbers, prepare and number each form and place in an appropriate envelope. The mail manager will establish a centralized location for Form 3210 to be numbered and controlled. Each organization will prepare the Form 3210 and forward with the documents for numbering and dispatching.

  3. Put parts 1, 2 and 3 of Form 3210 in last pouch for each shipment.

  4. Seal each pouch using lead or plastic seals.

  5. File part 4 of Form 3210 while waiting for acknowledgement copy.

  6. When acknowledged Form 3210 is received, replace file copy with acknowledged copy, then route file copy back to originator if requested, otherwise destroy file copy.

  7. Each sealed carton or package within a USPS mail pouch must bear an appropriate shipping label with complete address information.

  8. Pack documents for shipment in heavy cardboard boxes and place in mail pouches.

  9. Use Postal Service orange drawstring sacks if the standard Priority Mail postal tag (obtainable from the Postal Service) is attached.

  10. Use IRS orange mail sacks to consolidate mail between Submission Processing campuses and area offices.

  11. Complete address information is not required, and accountability is for the bag only as one priority mail item.

  12. Shipments must be reviewed and acknowledged within seven working days of receipt.

  13. Release pouches or sacks to the Postal Service.

  14. If a duplicate copy of Form 3210 is returned by an area office indicating missing items, follow up with the area office to assure that items are not lost. All Form 3210 must be acknowledged.

3.13.62.8.2 (04-02-2018)

Suspense Copies, Form 3210

  1. The originating office will maintain suspense copies of Form 3210 with instructions to the mail room for the acknowledgment copy to be returned.

  2. Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received.

    Note:

    For additional information refer to the Report Losses, Thefts, or Disclosures page in the Privacy and Disclosure Virtual Library at: Report Losses, Thefts or Disclosures of Sensitive Data; Report Lost or Stolen IT Assets: Disclosure and Privacy Knowledge Base.

  3. The acknowledgement copies of all Form 3210 must be documented with the date received.

  4. The Submission Processing Center (SPC) must provide the acknowledgement copy (electronic copies are acceptable) of the Form 3210 within ten 10 business days. When missing acknowledgement copies of Form 3210 are identified, the manager or designee will follow up with the SPC within five 5 business days after the 10 days has expired. Employees must document the actions taken. The documentation must either be recorded on or attached to the originator's copy of Form 3210.

  5. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

3.13.62.8.2.1 (01-01-2017)

Acknowledging Field Office Documents on Form 3210

  1. Field offices include Form 3210 transmittal listing items in the package. The technician verifies and marks Form 3210 with a distinctive check mark ✓ adjacent to each item received on the transmittal.

  2. The technician will sign and date acknowledgment copy Form 3210 and must return it to the originator of Form 3210 within 10 business days.

  3. The campus manager directs that the current day's transmittals are separate from the previous days to ensure the earliest received dates are sent first.

  4. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

  5. Enterprise Electronic Fax (EEFax) will be the Servicewide standard for faxing by October 2017. For additional information refer to: Enterprise e-Fax is coming soon to a workstation near you.

  6. Originators of packages are required to provide 2 copies of Form 3210 transmittals, one that will be used as an acknowledgement copy by the campus to return in the mail. If an acknowledgement copy is not provided, and you have to mail the transmittal, then photocopy the verified transmittal and mark Acknowledgement Copy, and return to the originator at the specific address listed on the transmittal.

3.13.62.8.3 (01-01-2015)

Magnetic Tape Shipments

  1. Address all magnetic tape shipments designated for the Data Center as follows:

    1. For other than postal service use: Detroit Computing Center, Internal Revenue Service, 985 Michigan Avenue, Detroit, MI 48226–1128 (This must also show the project code and be addressed to the attention of the Tape Library).

3.13.62.8.4 (03-02-2022)

Certified Mailing Procedures

  1. General certified mailing procedures (manually prepared shipping function):

    1. Receive certified/registered letters (non-automated) identified for certified or registered mailing from the originating campus function.

      Note:

      Any letters with a foreign address that are received for certified mailing must be sent via Registered Mail.

    2. Affix certified or registered mail sticker to the top center portion of the envelope. Prepare Postal Service Form 3811 indicating type of service and attach to the back of the envelope if a return receipt is requested.

    3. Maintain a mail log with date of mailing, taxpayer identifying number, name, address, city, state, zip code and certified or registered mail number. Ensure that the USPS acceptance employee date stamps and signs each page of the listings or logs to verify or hold as proof of mailing. Maintain these logs or listing in a secure cabinet.

    4. Seal envelopes and release to the USPS. An exact count of manually prepared certified and registered mail must be provided to the campus mail coordinator each week.

  2. Specific certified mailing procedures for C letters and other automated mailings were certified mail numbers are applied by the computer and a corresponding listing received from the originating function responsible for the mailing:

    1. Receive letters/notices from the originating function along with the corresponding listings. Use E-142 Mailer Envelope.

    2. Fold, insert, and seal letters/notices for mailing.

    3. Cross out any letters or notices from the listing that are not being mailed.

    4. Ensure that the USPS acceptance employee date stamps and signs each page of the listings and either store the listings in a locked cabinet or return the listing to the originating function.

  3. Specific mailing procedures for all Automated mailings or notices/letters mailed from the Certified Print Sites (CPS) sites:

    1. ACS LT11 (ACS), CP 77 (AKPFD), CP 90 (FPLP), CP 90C, CP 177 (AKPFD), CP 297, CP 297A, CP 297C (FPLP), CP 92, CP 242, (SITLP) are sent via USPS Bulk Proof of Delivery (BPOD) and sent from the Centralized Print Site (CPS) sites. CPS utilizes the Notice Delivery System to assign all certified and registered mail numbers, apply all bar codes and generate all certified and registered mail listings for each mailing. The numbers assigned by CPS/NDS can be reused only after a period of two years has elapsed. This new process for handling certified and registered mail is known as Outbound Return Receipt Automation and Inbound Return Receipt Automation or Outbound Return Receipt Automation (ORRA)/ Inbound Return Receipt Automation (IRRA). All Certified and Certified Return Receipt requested mail is electronically manifested or listings of the certified mail articles established with the USPS and the articles tracked through the mail system. This process is in lieu of the previous use of "Green Cards" or Postal Service Form 3811.

    2. CP 90C, CP 92, CP 242, CP 297A, and CP 297C are sent Certified Mail only – NOT Return Receipt Requested.

    3. CP 504, CP 523, CP 604, and CP 623 - Collection Balance Due and Installment Agreement Default Notices are sent by CPS as certified mail through the NDS system.

    4. All data related to the above COLLECTION DUE PROCESS notice is exchanged with the USPS by CPS and the results of the mailing are received by CPS from USPS and updates to IDRS applied or sent to update each account for which a notice was sent.

    5. The data returned from USPS as described in paragraph d above for other certified mailings is retained in a Certified Mail Repository (CMR) maintained by CPS for further research when needed by originating functions. CDP notices or accounts are the only mailings in which IDRS is updated. Other mailings receive a data file of the results from NDS to their host systems. These include AUR and ASFR.

    6. Letter 3172 and Letter 3176 Automated Lien System (ALS) letters are sent by CPS as certified mail and utilize the NDS for assigning all certified mail numbers and bar codes along with the listings.

    7. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Underreporter cases are sent through CPS and NDS and receive the same services described above.

    8. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Substitute for Return (ASFR) are sent through CPS and NDS and receive the same services described above.

    9. After the release of each mailing, CPS ships the stamped receipt certified and registered mail listings back to the originating campus for retention and use it as proof of mailing when needed by Appeals or Counsel in court proceedings.

    10. Where to Ship Certified Mail Listings for the Automated Levy Programs (CP 77, CP 90, CP 90C, CP 92, CP 177, CP 242, CP 297, CP 297A and CP 297C).

    Campus DesignationReceiving SiteNameFunctionAddress
    Cincinnati OgdenCincinnatiDebbie KussACS Support/CDPl201 W Rivercenter Blvd. Stop 814G Florence Ky. 41042–0001
    Austin FresnoFresnoJames P. WilliamsACS Support3211 S Northpointe Dr. 1 Fresno CA 93779
    Andover Atlanta Kansas CityKansas CityOtis StewartACS SupportIRS Attn: CDP Coordinator 333 W. Pershing Rd. Stop P-4 5050 Kansas City MO 64108–4302
    Brookhaven Memphis PhiladelphiaPhiladelphiaFred OrthCSCO Dept llM/S 4-Q26.132 2970 Market Street Philadelphia PA 19104

  4. Specific registered mailing procedures for Collection C letters and notices destined for international addresses:

    1. Receive international destination letters from the Correspondence function and notices from Compliance Services Collection Operations (CSCO).

    2. Affix pre-numbered registered mail sticker on the top center of each envelope.

    3. Originator will prepare Postal Service Form 2865 International Return Receipt and attach to the back of each mailer envelope.

    4. Prepare a separate mail log as above.

    5. Seal, meter, and mail.

    6. See paragraph (6) below.

  5. Maintain manually prepared logbooks in the Shipping function. The log must be available for research by appropriate SPC function personnel sending mail requiring certification by the manual process.

  6. Report to the SPC Mail Coordinator each week manually prepared certified and registered mail totals from all logbooks. DO NOT report computer generated as described in paragraph (2) above.

  7. Computer generated certified totals must be obtained from the SPC function. Determine the total by the number printed and subtract the number withdrawn during review. Total mailed must be furnished to the SPC Mail Coordinator each week.

  8. See IRM 3.13.62.23, for USPS Package Intercept.

3.13.62.8.5 (01-01-2015)

Presorted Certified Mail Procedures

  1. Certified Mail Notices are generated by run TDA17 on Sunday, for letters dated for Monday of the following week.

  2. Report TDA1711 is generated as a United States Postal Service (USPS) firm Mailing Listing for the certified notices generated in a given cycle, computer notices 504, 523, 604, and 623. The report is in ascending notice sequence, and within each notice number, the listing is in descending certified number order.

  3. Report TDA1712 is also generated from the same information as TDA1711. This report lists information in ascending certified article number within each zip code. This report also has a running total of certified notices within a given cycle.

  4. Both reports are sent to Notice Review for final pulls.

  5. Upon receipt of the Extraction Listing, Report TDA2311, on Friday, Notice Review extracts the notices listed on the report. Some of these are voided and some have to be adjusted on the Integrated Data Retrieval System (IDRS) to suspend status using the STAUP command. The technical areas determine Computer Notices 523 status.

  6. The notices are then sent to the Machine Services Unit (MSU) to be folded, inserted and sealed.

  7. Notice Review currently goes through the listing crossing off all internal mail that has to go registered mail, as well as all pulls made by Notice Review. The total number of pulls will be indicated on the cover of the TDA1712 Report.

  8. Once the crossing is completed, both TDA1711 and TDA1712 are sent to Machine Services Unit (MSU).

  9. When all notices have been inserted, the Certified Envelopes and the TDA1711 and TDA1712 Reports are sent from MSU to the sorting room. A Form 3210, Document Transmittal, is used as a shipping document.

  10. Process Certified Mail Notices in sorting as follows:

    1. Include the word "CERT" in the run description entered into the sorter terminal at the start of the run.

    2. Optionally commingle certified mail with First-Class Presort mail.

    3. Place mail in 3/5-digit trays and load onto All-Purpose Carts (APCs).

    4. Prepare documentation for presentation to the Postal Service.
      Include the certified fee on the line for "Additional Postage Payment" in completing USPS Form 3600R and Form 3540S. The entire certified fee is included on one USPS Form 3600R, although the physical location of the certified mail may be in two runs.

    5. Place the Presort Postal Summaries, along with the supporting USPS Forms, in a large manila envelope. On this envelope, print the run description as it appears on the Presort Postal Summary Report.

    6. Place the TDA1711 and the TDA1712 Reports in a "Priority Box" provided by the USPS.

    7. Transport the "Priority Box" , the envelopes, and the cages containing the mail to the Business Acceptance Unit at the Post Office. Work out the time and place locally.

  11. Once the mail has been verified, the TDA1711 Report is "round stamped" by a Postal employee, placed in the "Priority Box" and placed in a drop at the Business Acceptance Unit.

  12. Some postal sites may wish to have the verifier perform this operation at the IRS Service Center. Work this out locally with USPS.

  13. The TDA1712 Report is retained by the Postal Service as additional verification for the USPS Form 3600R.

  14. The TDA1711 Report must be kept in the area responsible for controlling outgoing Certified Mail Listings.

3.13.62.9 (01-01-2015)

Mailout of Publications and Returns

  1. See Exhibit 3.13.62-12, IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels.

3.13.62.9.1 (01-01-2015)

Tax Practitioner Newsletter Mailing Labels

  1. Receive and label.

  2. Sort, tie and mail.

  3. See IRM 1.18.3, Tax Forms Distribution Programs, for more detailed instructions.

  4. Self-mailer newsletters are to be third class mail.

3.13.62.9.2 (01-01-2015)

Pre-stuffing Operation for Non-Receipt of Form W-2/ Form 1099/ Form 1098 Program

  1. This work formerly performed by the Machine Services Units has been discontinued due to costing and staffing concerns.

  2. For additional information regarding the distribution of these packets to taxpayers please refer to IRM 21.3.6.4.7, Resolving Form W-2, Form 1099 and Form 1098 Inquiries.

3.13.62.10 (01-01-2016)

Assistant Commissioner (A/C) International Returns Mailout (FO 66 and FO 98)

  1. For current mail out of 1040 packages to taxpayers with non-Stateside addresses the labels will be sorted by the computer by the first four letters of the country name; and designated by package code and destination.

  2. Remove from the label sequence and hold separate for insertion into a E-44 envelope the FO 98 (Mail Label Service Center (MLSC) 96 and 97) labels destined for Canada and Mexico.

  3. Remove from the label sequence and hold separate for application to envelopes bearing appropriate postage the FO 98 and 66 labels destined for areas containing US Possessions.

    Note:

    Separate the US Possessions and Non-US Possession.

  4. FO 66 has been realigned to include, Puerto Rico, Virgin Islands, American Samoa, Guam, Palau, Federated States of Micronesia, Commonwealth of the Northern Mariana Islands, Marshall Islands, Midway Islands, Palmyra, Johnston Islands, Kingman Reef, Wake Island, Howland Island, Baker Island, Jarvis Island, Canton (Phoenix) Islands and Tutuila Island.

3.13.62.10.1 (01-01-2015)

Form 1040ES (MLSC 66 and 98), Estimated Tax for Individuals (7S7-95-11) (MLSC 96 and 97 for Canada and Mexico)

  1. Insert preaddressed 1040ES packages into mailer number-3RD for foreign addresses; for Puerto Rico, Virgin Islands, Guam, American Samoa, Canada, Mexico, Commonwealth of the Northern Mariana Islands and stateside addresses, treat as self-mailer.

3.13.62.10.2 (01-01-2015)

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person (7S7–26–11)

  1. Label mailer E-72T and prepare:

    1. Two Forms 1042, U.S. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

    2. Two Forms 1042–T, Annual Summary and Transmittal of Forms 1042–S.

    3. Four Forms 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.

    4. One Pub 1187, Specifications for Electronic Filing of Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding for Tax Year 2018, Magnetically or Electronically.

    5. One Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

    6. One return envelope E-156.

  2. Insert, seal and mail.

3.13.62.11 (01-01-2015)

Key Index File (KIF) Research Listing (Daily)

  1. Receive Run KIF-90.

  2. Route to User Support Staff, if there is an Invalid Report on top.

  3. Send the SSNADX/EINADX Listings to the SPC functional area or Field Office (FO) utilizing the employee number on the listing pages as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are an FO code, gather all transcripts for each FO code and mail to the appropriate FO for further sorting and distribution. Shipments of transcripts to a FO must be controlled with Form 3210 and must be addressed to the attention of Facilities Management Branch (FMB) mail room.

3.13.62.11.1 (01-01-2015)

MF Requested Transcripts (Daily)

  1. Receive from TRS 0201.

  2. Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and distribution. Shipments of transcripts to FO must be controlled with Form 3210 and must be addressed to the attention of FMB mail room.

  3. Priority must be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts must be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

3.13.62.11.2 (01-01-2016)

Tax Return Print (TRPRT) Requested Transcripts/Graphic Prints (Daily)

  1. Receive Transcript print from run RDB-14/RDB-24.

  2. Route to the SPC functional area or Field Office (FO) (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO must be controlled with Form 3210 and must be addressed to the attention of FMB Mail room.

  3. Priority must be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts must be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

3.13.62.11.3 (01-01-2015)

IDRS Claims Disposition Record Listing

  1. Forward both copies to the SPC Refund Inquiry function.

3.13.62.11.4 (01-01-2015)

IDRS Diagnostic Transcripts, DIAG-P and DIAG-Q TRS-04

  1. Route to User Support Staff.

3.13.62.11.5 (01-01-2015)

IDRS Terminal Usage Reporting System (Report Symbol NO-D:C:H-241) (TUR-50-01)

  1. Distribute according to local requirements.

3.13.62.11.6 (02-22-2023)

Form 8288/ Form 8288-A, OECD

  1. Form OECD - Mail with letter to appropriate treaty country. See Exhibit 3.13.62-10.

    Note:

    DO NOT MAIL WITHOUT EXPRESS PERMISSION FROM THE OFFICE OF THE A/C (INTERNATIONAL). APPROVAL CAN BE OBTAINED BY TELEPHONE CONTACT FTS 447-1484.

  2. Reports - Summary of Foreign Investment Real Property Tax Act (FIRPTA) Tax Withheld and IRC 1446(f)(1) withholding- Send to Statistics of Income (SOI).

  3. Summary of Form OECD - Send to SOI and A/C (International).

  4. Reconciled - Send to A/C (International), 950 L'Enfant Plaza S.W., Attn: LM:IN:I:A Washington, DC 20024-2123.

3.13.62.11.7 (01-01-2015)

Payer Master File (PMF) Uncollectable Unpostables Meeting Penalty Criteria for TY XX (P/R/F 102-95-11)

  1. Route to Information Returns Processing (IRP) Civil Penalty Unit.

3.13.62.11.8 (01-01-2015)

Form 972 Listing (102-8C-41)

  1. Route to Civil Penalty Unit.

3.13.62.11.9 (01-01-2016)

Employee Plans Master File / Exempt Organization (EPMF/EO) Registers, Notices and Listings

  1. See Exhibit 3.13.62-2, EO Output and Distribution, Exhibit 3.13.62-3, Exempt Organizations - States of Jurisdiction, Exhibit 3.13.62-4, TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Office, Exhibit 3.13.62-5, EPMF Output Reports and Distribution, and Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses.

3.13.62.11.10 (01-01-2015)

IDRS Correspondex C Letter Handling Procedures

  1. Receive IDRS C Letters (CRX0310) from computer operations in cut sheet format and route to letter review for review and association with other documents. Return Envelope E-205 (window envelope) must be inserted with each C Letter, when applicable, to facilitate the taxpayer returning their response to appropriate area within the campus. All C Letters now have a cover page that contains a return address with a nine-digit service center ZIP Code and a POSTNET bar code which can be read and sorted on incoming mail to route to the appropriate functional area designated to work the replies. C Letters from this file are commonly referred to as "Complex C Letters."

  2. After receiving the letters from the letter review area, seal and route to Mail Sorters for Presorting or seal and meter depending on local practices. Return envelope E-73 may be substituted if desired locally.

    Note:

    Mailer envelope E-125L must be used whenever a C Letter is to be mailed via certified or registered mail except when the cover page contains the computer-generated certified mail number and bar code, then use E-142.

3.13.62.12 (01-01-2015)

Miscellaneous Registers, Notices, Listings and Forms

  1. This subsection provides Distribution instructions for miscellaneous registers, notices, listings and forms.

3.13.62.12.1 (01-01-2015)

DMF Agency Address File (480-15-21)

  1. One copy to Submission Processing Center, Adjustments.

  2. One copy to Submission Processing Center, Taxpayer Advocate Office.

  3. Two copies to each Taxpayer Assistance Center, Attn: Area Assistance.

  4. One copy to Notice Review Section.

3.13.62.12.2 (01-01-2015)

MF Report of U.S. Internal Revenue Receipts, IMF (480-40-11) and BMF (180-40-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center, Accounting Branch.

3.13.62.12.3 (01-01-2015)

EPMF (IRAF) Report of U.S. Internal Revenue Receipts

  1. One copy to Headquarters, SE:W:CAS:SP:IMF:N.

  2. One copy to Area Office, Regional Chiefs Customer Service.

  3. One copy to SPC Accounting Branch.

3.13.62.12.4 (01-01-2015)

Summary of Excise Tax Liabilities (Report Symbol TREAS-92) (180-40-11 and 180-50-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center Accounting Branch.

  3. One copy to Submission Processing Center Accounting Branch, Attn: Reports Analyst.

3.13.62.12.5 (01-01-2015)

Million Dollar BMF EPMF Reports (Weekly 180-46-11) (Monthly 180-48-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.12.6 (01-01-2015)

Report of Corporate Collection - Table S-2 (Report Symbol TREAS-91) (180-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

3.13.62.12.7 (01-01-2015)

Report of Individual Collections - Table S-2 (TREAS-91) (480-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

3.13.62.12.8 (01-01-2015)

Quarterly Excise Tax Listing, Posting Summary for the Processing Quarter Ended, or Special Posting Summary (701-73-11 and 707-73-12)

  1. Send to Accounting Branch, Attn: Reports Analyst.

3.13.62.12.9 (01-01-2015)

Wager - Tax Forms (701-83)

  1. Send two copies to Fraud Detection Centers.

3.13.62.12.10 (01-01-2015)

Report of ES Declarations Filed and ES Claims Validated (Report Symbol NO-3(17)(41)0-82) (480-40-11)

  1. One Copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

3.13.62.12.11 (01-01-2015)

Report of Overpayment Offsets (Report Symbol NO-3(17)(41)0-83) (480-40-11)

  1. One copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

3.13.62.12.12 (01-01-2015)

Report Form 720 IRS Numbers (Report Symbol NO03(17)(41)0-268) (Run 701-29-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.12.13 (01-01-2016)

Employee Plans Master File (EPMF SCCF Extract Tape (OSPC only)

  1. Ship File Label SCF 01 - 12 to the following address: U.S. Department of Labor 200 Constitution Ave., N.W. Washington, DC 20210–0001 ATTN: Mary Bryant Rm N5454.

3.13.62.12.14 (01-01-2015)

Control Case Inventory (735-07-11 and 735-37-11)

  1. Send to Criminal Investigation Control.

3.13.62.12.15 (01-01-2015)

Form 2290 Discrepancy Cases (802-19-11)

  1. Send to appropriate Compliance Field Territory Office.

3.13.62.12.16 (01-01-2015)

Notice List, (460-31-14 and 160-31-12)

  1. Send two copies of the Notice List to Notice Review function.

3.13.62.12.17 (01-01-2015)

Special Excise Tax List (701 OM 11)

  1. Send to Accounting Branch Reports Analyst.

3.13.62.12.18 (01-01-2015)

Report of Mathematical Verification of Returns (Report Symbol NO-D:R:R-31)

  1. Two copies to National Office 5000 Ellin Road New Carrollton, MD 20706–1348 Attn: SE:TS:CAS:SP:IMF:DPIC

3.13.62.12.19 (01-01-2015)

Report of Frozen Credits (Report Symbol NO-D:R:R-58)

  1. One copy to Area Office, Attn: Area Director.

  2. One copy to Chief, Management Staff.

  3. One copy to Headquarters, DC:TS:CAS:SP

3.13.62.12.20 (01-01-2015)

Adjustment Information Report (480-40-11)

  1. Route to Adjustments Branch.

3.13.62.12.21 (01-01-2015)

Special Posting Summary (701-OM-12)

  1. Send to Accounting Branch.

3.13.62.12.22 (01-01-2015)

Bankruptcy Open Cases (737-24-11 737-27-11)

  1. Send to appropriate FO ATTN: Case Processing or Technical Support.

3.13.62.12.23 (01-01-2015)

Child Support Enforcement Agencies Project 419 RUN 460-18-11

  1. Send to Taxpayer Relations Branch.

3.13.62.12.24 (01-01-2015)

Million $ Exempt Organization Report (180-56-11)

  1. Send to Accounting Branch.

3.13.62.12.25 (01-01-2015)

Department of the Army Form 5174-R Refund of Prior Year Salary Overpayment

  1. Send to Adjustments Branch.

3.13.62.12.26 (01-01-2015)

Direct Deposit Activity Report Year to Date 1040-ERA (480-26-14)

  1. Send to Headquarters, DC:TS:CAS:SP:IMF.

3.13.62.12.27 (01-01-2015)

Electronic Filed Returns and Direct Deposit for RUN Control (480-26)

  1. Send to Headquarters, DC:TS:CAS:SP:IMF

3.13.62.12.28 (01-01-2015)

TRACS Listing (Limited Payability, Reclamation, Unavailable Check, Miscellaneous, and Payment Over Cancellations) (793-12)

  1. Send three copies to SPC Accounting Branch.

3.13.62.12.29 (01-01-2016)

Distribution of AIMS Outputs

  1. See Exhibit 3.13.62-17, AIMS Outputs: Shipping Address and Exhibit 3.13.62-18, Abusive Tax Shelter.

3.13.62.12.30 (01-01-2015)

Computerized Uniform Workload Study and Examination Planning System (NO-4000-439)

  1. Bind and send Workload and Planning Reports 418-96-11, to appropriate area office, ATTN: Chief, Examination Division.

3.13.62.12.31 (01-01-2015)

BMF-MF Currency Transaction Report Matching Program Listing (160-40-11)

  1. Send to Examination Branch.

3.13.62.12.32 (01-01-2015)

Form 720 Excise Tax Selection Lists and Grade Summaries (180-05-11)

  1. Field Selection List:

    1. Separate by area office.

    2. Send two copies to the appropriate Field Excise Territory Manager.

  2. Field Grade Summary:

    1. Separate by area office.

    2. Send one copy to the appropriate Field Excise Territory Manager.

3.13.62.12.33 (01-01-2015)

Form 720 District Liability Reports (180-07-11)

  1. Separate by area office.

  2. Send one copy to the appropriate Field Excise Territory Manager.

3.13.62.12.34 (01-01-2015)

Form 720 Excise Tax Abstract Lists (180-OD-11)

  1. Separate by area office.

  2. Send ten copies to the appropriate Field Excise Territory Manager.

3.13.62.12.35 (01-01-2015)

Form 720 Excise Tax Index Lists (180-OF-11)

  1. Separate by area office.

  2. Send to the appropriate FO Excise Territory Manager.

3.13.62.12.36 (01-01-2015)

Annual Audit Form 2290 Alphabetic Listing (802-33-11)

  1. Send to the appropriate Field Excise Territory Manager.

3.13.62.12.37 (01-01-2015)

Form 2290 Liability Report - Field Counts (802-38-11)

  1. Send one copy to the appropriate Field Excise Territory Manager.

3.13.62.12.38 (01-01-2015)

Form 2290 Liability Report - Region Counts (802-38-12)

  1. Send the second copy to Headquarters — Excise Tax Program, SE:S:C:CP:RC:EX.

3.13.62.12.39 (01-01-2015)

Annual Alpha Wagering Tax List for Examination (Form 11C and Form 730 Filers) (110-05-11)

  1. Send two copies to the appropriate Field Office, Attn: Excise Territory Manager.

  2. Send one copy to the appropriate Field Office, Attn: Chief, Criminal Investigation.

  3. Send one copy to the appropriate Regional Office (RO), Attn: Compliance Area Director (Criminal Investigation).

3.13.62.12.40 (01-01-2015)

District Liability Report (Form 11C and Form 730 Filers) (110-05-11)

  1. Send to the appropriate FO, Attn: Excise Territory Manager.

3.13.62.12.41 (01-01-2015)

Regional Liability Report (Form 11C and Form 730 Filers) (110-05-12)

  1. Send to the appropriate RO, Compliance Area Director (Examination).

3.13.62.12.42 (01-01-2015)

Report of Individual Income Tax Examination Changes (Form 1902-B) (ACR-3000)

  1. Burst.

  2. Send to Campus Examination or Collection Branch.

3.13.62.12.43 (01-01-2015)

Form 1902-B Error Register (ACR-3000)

  1. Send to Campus Examination or Collection Branch.

3.13.62.12.44 (01-01-2015)

Examination ZIP Code Report (Annual) (480-54-11 and 118-31-12)

  1. Send both copies to Headquarters SE:S:C:CP:CW:GRS.

3.13.62.12.45 (01-01-2016)

Form 1120 Alpha Lists and North American Industry Classification System Codes (NAICS) Code Summaries (118-19-11, 118-23-11, and 118-31-11)

  1. Send Returns Posted List, Form 1120 (118-23-11):

    1. Parts 1 and 2 to Compliance Field Territory Office.

    2. Part 4 to SPC Examination Branch.

  2. Send Asset PIA Code Summary, Form 1120, (118-19-11) (one copy only) to:

    1. Each area office, ATTN: PSP Support Manager.

    2. Each SPC, ATTN: Chief, Exam Classification.

    3. Headquarters, ATTN: Team Manager, Exam Classification.

      Note:

      Area office send:

    4. Parts 1 and 2 to Compliance Field Territory Office.

    5. Part 4 to Headquarters (DC:TS:CAS:SP), Project 118 Analyst.

  3. Send Post of Duty Summary and Comparison Form 1120 (118-31-11):

    1. Part 2 to Headquarters (DC:TS:CAS:SP), Project 118 Analyst.

    2. Part 3 - Make sufficient photocopies of Part 3 to provide one complete copy for each Compliance Field Territory Office within service jurisdiction.

3.13.62.12.46 (01-01-2015)

Examination Return Preparer Listings and Outputs

  1. Audit Prepares (IMF and BMF) Inventory Listings (Runs 480-1Y-11 and 480-1Y-12)

    1. Send area office portions to the Program Coordinator in the appropriate Compliance Field Territory Office.

    2. Send the SPC portion to the Examination Coordinator Management Support Division.

  2. Audit Prepares (IMF and BMF) Volume Listings (monthly) (480-1V-11 and 480-1V-12)

    1. Send one copy to the Program Coordinator in the appropriate Compliance Field Territory Office.

    2. Send one copy to the Examination Coordinator Management Support Division.

3.13.62.12.47 (01-01-2015)

Listing of IMF/BMF Prepared Returns (437-42-11 and 437-42-12)

  1. Send to the appropriate Compliance Field Territory Office.

3.13.62.12.48 (01-02-2019)

International Boycott Report (Form 5713) Philadelphia Submission Processing Center (PSPC only)

  1. Destroy

3.13.62.12.49 (01-01-2015)

Centralized Files and Scheduling System Letters (CSP 4143)

  1. Route to Examination Branch.

3.13.62.12.50 (01-01-2015)

Math Error Abatement Program and Unallowable Items Reports (445-75-11)

  1. Send to Examination Branch.

3.13.62.13 (01-01-2015)

Confirmation of Request for Information Return Listing, CP-2018 (IRP 05.42)

  1. Send to area office if Field Office (FO)/ Area Office (AO) is specified.

    1. Send to SPC function specified in heading if FO/AO is blank.

    2. Send to SPC Criminal Investigation if undeterminable.

3.13.62.13.1 (01-01-2015)

IRMF Request Counts (IRP-05-41)

  1. Send to Management Support Division.

    1. BWH Control-Listing/Bad Payer List (BWH0140).

    2. Only Recreate Notice Request Performed by Management Staff for 1st 90 days after notice issue date.

    3. After 1st 90 days from notice issue date ECC-MTB responsible for notice recreates.

3.13.62.13.2 (01-01-2015)

Underreporter CP-2000 Report by Area Office (URX 37)

  1. Send to Management Support Division, SPC Information Returns Processing (IRP) Coordinator.

3.13.62.13.3 (01-01-2015)

Underreporter CP-2501 Report by Area Office (URX31)

  1. Send to Planning and Analysis Staff, SPC Automated Underreporter (AUR) Analyst.

3.13.62.13.4 (01-01-2015)

Return Charge-Out (URX07)

  1. Send to Planning and Analysis Staff, SPC AUR Analyst.

3.13.62.13.5 (01-01-2015)

Underreporter File Labels (URX93)

  1. Apply file labels to case folders and send to Underreporter function.

3.13.62.13.6 (01-01-2015)

Multiple Filer Examination Notice (MUL 20-40)

  1. One copy to file.

  2. Two copies to Examination Branch.

3.13.62.13.7 (01-01-2015)

MFS 3 Case Notice (MFS 20-41)

  1. One copy to files.

  2. Two copies to Examination Branch.

3.13.62.13.8 (01-01-2015)

Multiple Filer Examination Case Summary (MUL 20.41) (Periodically)

  1. One copy to Field Territory Manager.

  2. One copy to Headquarters, Examination Division, SE:S:C:CP.

3.13.62.13.9 (01-01-2015)

MFS 3 Inventory (404-07-12)

  1. One copy to Headquarters, IS:S:TS:W, A-3 NCFB.

  2. Two copies to SC Examination Branch.

3.13.62.13.10 (01-01-2015)

SPC Address Updates (404-81) Optional to Print this File

  1. Send to Underreporter function.

3.13.62.13.11 (01-01-2016)

Distribution of Collection Outputs

  1. See Exhibit 3.13.62-21, Case Assignment Listings.

3.13.62.13.12 (01-01-2016)

Daily Transaction Register (DTR 03-11)

  1. Send to Compliance Services Collection Operations (CSCO).

3.13.62.13.13 (01-01-2015)

Delinquency Investigation (TDI) Inventory Profile and Delinquent Account Inventory Profile (Form 3624-3 pt.)

  1. Send CSCO, DAIP (Delinquent Account Inventory Profile)(TDA 40-11).

  2. Send CSCO DIAL (Delinquent Investigation/Accounts Listing).

  3. Send to Accounting Branch Non-Masterfile (NMF) DAIP (Delinquent Account Inventory Profile) (TDA 41).

3.13.62.13.14 (01-01-2015)

Delinquent Account and Delinquent Investigation ZIP Code Summaries (TDI 37)

  1. Send CSCO.

3.13.62.13.15 (01-01-2015)

Levy Source Listing (TDA 13)

  1. Burst and send CSCO.

3.13.62.13.16 (01-01-2015)

IDRS Collection Listing of Unreversed TC 598 (TDI 45)

  1. Send 1 copy to appropriate area office.

  2. Send 1 copy to Headquarters, PC:E:D.

  3. Send 1 copy to Compliance Area Director (COLL).

3.13.62.13.17 (01-01-2016)

IDRS Notification of Unreversed Transaction Code (TC) 594 and TC 599

  1. Send CSCO. EXCEPTION: Send Employee Plans Masterfile (EPMF) to ECU M/S Ogden only.

3.13.62.13.18 (01-01-2015)

IDRS Collection Listing of Selection Code 92 (TDI 45)

  1. Send CSCO.

3.13.62.13.19 (01-01-2015)

Installment Agreement Accounts List (TDA 19)

  1. Send CSCO.

3.13.62.13.20 (01-01-2015)

Return Delinquency Notice Review Register (IT&D)

  1. Send CSCO.

3.13.62.13.21 (01-01-2015)

Expired TC 530 Accounts Listing (721-56-11)

  1. Send to appropriate area office, Attn: Case Processing or Technical Support.

3.13.62.13.22 (01-01-2015)

BMF Canvass Directory (720-15)

  1. Send to appropriate Field Territory Manager, Collection.

3.13.62.13.23 (01-01-2015)

53 (Uncollectable Accounts) Register and Uncollectable Accounts Greater than $25,000 Register (721-07-11)

  1. Send 1 copy to area office, Attn: Collection Files.

  2. Send 1 copy to area office, Attn: Case Processing or Technical Support.

3.13.62.13.24 (01-01-2016)

Recap of Accounts Currently Not Collectible (Report Symbol NO-5000-149) (737-18-11) (All Submission Processing Centers (SPC) except Ogden Submission Processing Center (OSPC), Memphis Campus and Andover Campus)

  1. Send to Compliance Area Director (Collection).

3.13.62.13.25 (01-01-2015)

IRC 2032A Election Indicator List and IRC 6324B Lien Indicator List (701-30-11)

  1. Send IRC Section 2032A and IRC 6324B Election Indicator Lists:

    1. One copy to FO Collection Division, Attn: Chief, Case Processing or Technical Support.

    2. One copy to Estate and Gift Territory Manager.

  2. Send 1 copy of IRC Section 6324B Lien Indicator List to Collection Division, Attn: Case Processing or Technical Support.

3.13.62.13.26 (01-01-2015)

IRS Employee Delinquency Notice List (SUP-04-42)

  1. Send CSCO.

3.13.62.13.27 (01-01-2015)

Large Dollar ARDI Listing (TDA-80)

  1. Send CSCO the following listings:

    1. Master Listing TDA 8111.

    2. SPC Listing TDA 8211.

  2. Send to Regional Commissioner, 2 copies of area office Listing TDA 8212.

3.13.62.13.28 (01-01-2015)

IMF and BMF Report of Accounts Suspended Due to Bankruptcy (5000-91/IMF and 5000-92/BMF)

  1. Separate and distribute 1 copy of their listing to each area office, ATTN: Case Processing or Technical Support.

3.13.62.13.29 (01-01-2015)

TDI Supplements

  1. Send CSCO the following listings:

    1. Fail to Match List (SUP-05-41).

    2. Supplement Report (SUP-05-40).

    3. Employee Listing (SUP-04-42).

  2. Send to Headquarters A/C SE:LM:IN:C:C, Territory Listing (SUP-04-40).

3.13.62.13.30 (01-01-2015)

Employment Commission Information Listing from Run TDA-64

  1. Send CSCO.

3.13.62.13.31 (01-01-2015)

Large Dollar Tracking Report (TDA-83)

  1. Send to Headquarters, Small Systems Support HQ:F:I Rm. 6209.

3.13.62.13.32 (01-01-2015)

Delinquent Returns Activity Report, (Report System NO-5000-139) (737-43-11)

  1. Send edited report tapes form ECC-MTB to SPC using the following list:

    File numberSPCRegion
    737-43-11ATPCSER
    737-43-13KSPCMSR
    737-43-14CSPCNER
    737-43-15AUSPCMSR
    737-43-16ANPCNER
    737-43-18PSPCNER
    737-43-19FSPCWR

  2. Each SPC will:

    • Print two report copies from tape.

    • Send to appropriate Area Office, ATTN: Compliance Area Director (COLL)

  3. NER will mail to the following address:

    IRS
    950 L'Enfant Plaza South, SW
    Washington, DC 20024-2123 Rm. 3311
    ATTN: Compliance Area Director Collection SE:LM:IN:D:C
    Marilyn Correa

3.13.62.13.33 (01-01-2015)

IMF Report of Non-Bankruptcy Litigation Accounts (5000-225) (737-32-11) and BMF Report of Bankruptcy Litigation Accounts (5000-226)

  1. Separate and distribute to each area office a copy of their area office listing, **ATTN:**Case Processing or Technical Support.

3.13.62.13.34 (01-01-2015)

Employer Tax Employee Project (ETEP) IMF Generated Leads

  1. Information Systems Management (MITS:S:CP:E:IH) will produce following:

    • 10 batches of ETEP IMF generated leads

    • One batch for each SPC

    • Within each batch one set of ETEP IMF Generated Leads for each area office

    • Produce a count showing the total number of cases for that set of ETEP lead source documents, at the end of each set of ETEP Lead Source Documents

  2. Each SPC will distribute these leads to their area offices, Attn: ETE Coordinator. The cumulative reports are to be sent to the following addresses:

    1. Internal Revenue Service
      5000 Ellin Rd.
      Lanham, MD. 20706-1348
      (MITS:S:CP:E:IH) NCFB

      Internal Revenue Service
      1111 Constitution Ave NW RM 7539 (SE:S:CO:C:P)
      Washington, DC 20224–0001

3.13.62.13.35 (01-01-2015)

Incorrect Mail Label Data Register (707-13-11)

  1. Route to Entity Control.

3.13.62.14 (01-01-2015)

Distribution of Taxpayer Service Outputs

  1. This subsection provides Distribution instructions for Taxpayer Service Outputs and SPC Control File Outputs.

3.13.62.14.1 (01-01-2015)

Taxpayer Service Quality Review Reports (Report Symbol NO-TR:R:T-126) (QMS 06-40)

  1. Send to the appropriate area office, Attn: Chief, Taxpayer Service.

3.13.62.14.2 (01-01-2015)

Listing of Undelivered Refund Checks (714-39-11, 714-40-11, 39-21 and 40-21)

  1. Use table below to distribute listing of undelivered refund checks:

    *\714-39-11**\\714-39-21*\\\714-40-21
    (a) Send 1 copy of each listing to SPC Penalty Area Office (PAO).(a) Send 3 copies to appropriate FO Chief, Taxpayer Division.(a) Send 3 copies appropriate FO Chief, Taxpayer Service Division.
    (b) Send 1 copy of the October listing only to Fraud Detection Centers.(b) Send 1 copy to Fraud Detection Centers (QRDT).(b) Send 1 copy to Fraud Detection Centers (QRDT).
    (c) Separate 4 copies of each listing by FO: * Send 1 copy to appropriate FO Attn: Chief, Taxpayer Service Division. FO 66 and 98 to OP:IN:D:CS. * Send 1 copy to PAO in FO. * Send 2 copies to the PAO in FO.(c) Send 1 copy PAO in FO. \\(August prior year in ZIP Code sequence).(c) Send 1 copy to PAO in FO. \\\*(August prior year in Alpha Sequence).

  2. Print 6 copies of October listing; 6 copies of January listing.

3.13.62.15 (01-01-2015)

Distribution of FUTA Program Outputs

  1. Send 1 copy to PAO in FO.

3.13.62.16 (01-01-2016)

Distribution of Criminal Investigation Outputs

  1. See Exhibit 3.13.62-23, Criminal Investigation Case Management and Time Reporting System and Exhibit 3.13.62-24, Correspondex Letters Reports.

3.13.62.16.1 (01-01-2015)

Unmatchable Information Return Output (UIR 25-40 and UIR 27-40)

  1. Send to area office, SPC or Headquarters Criminal Investigation, if specified.

  2. Send to SPC Criminal Investigation, if undeterminable.

3.13.62.16.2 (01-01-2015)

Multiple EIN/Common Address Listing (125-27-11-May and 139-23-11-July)

  1. Send to Chief, Fraud Detection Centers.

3.13.62.16.3 (07-09-2020)

Returned EIP Debit Cards

  1. If a taxpayer returns a debit card indicating "Economic Impact Payment" , forward the returned debit card along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. List the debit card number on the Form 3210.

    Note:

    If the Refund Inquiry Unit is located in another building, seal the debit cards in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

3.13.62.16.4 (01-01-2015)

Criminal Investigation Case Management and Time Reporting System (Report Symbol NO-OP:CI-46)

  1. Group and Field Level Reports and Date Tables for shipment of reports:

    Produce ReportsShip Reports
    \*01/02/200101/05/2001
    02/05/200102/08/2001
    03/05/200103/08/2001
    \*04/02/200104/05/2001
    05/01/200105/04/2001
    06/04/200106/07/2001
    \*07/02/200107/05/2001
    08/03/200108/06/2001
    09/04/200109/06/2001
    \*10/01/200110/04/2001
    11/05/200111/08/2001
    12/03/200112/06/2001
    \*01/02/200201/04/2002

  2. Regional/National Level Reports (Enterprise Computing Center at Martinsburg (ECC-MTB) Only):

    Produce ReportsShip Reports
    \*01/08/200101/11/2001
    02/05/200102/08/2001
    03/05/200103/08/2001
    \*04/02/200104/05/2001
    05/01/200105/03/2001
    06/04/200106/07/2001
    \*07/02/200107/05/2001
    08/06/200108/09/2001
    09/04/200109/06/2001
    \*10/01/200110/04/2001
    11/05/200111/08/2001
    12/03/200112/06/2001
    \*01/07/200201/10/2002

3.13.62.17 (01-01-2015)

Data file PCS0801xxxx

  1. Generated weekly at Martinsburg Computing Center / Andover Service Center (ECC-MTB/ANSC).

  2. Individual file of Partnership Control System (PCS) updates for each AIMS database where xxxx represents the SCAB for the AIMS Service Center (SC).

3.13.62.17.1 (01-01-2015)

Data file PCS1001

  1. Generated weekly at ECC-MTB/ANSC.

  2. Downloaded copy of the PCS database.

  3. Used at ECC-MTB and ECC-MEM to refresh SC PCS databases at both CCs.

3.13.62.17.2 (01-01-2015)

Data file PCS0719

  1. PCS datafile FTP monthly from Enterprise Computing Center, Martinsburg Andover Service Center (ECC-MTB/ANSC) to CSC for use by Appeals.

3.13.62.17.3 (01-01-2015)

Data file PCS2502xxxx

  1. Generated weekly at each Service Center (SC) and FTP (from ECC-MEM) or copied (from Enterprise Computing Center, Martinsburg Brookhaven Service Center (ECC-MTB/BSC), Philadelphia Service Center (PSC), Ogden Service Center (OSC), Austin Service Center (AUSC) to ECC-MTB/ANSC.

3.13.62.17.4 (01-01-2016)

Report file PCS2801

  1. Generated on demand at Campus Tax Equity and Fiscal Responsibility (TEFRA) Function (CTF) campuses (Brookhaven and Ogden) or at National Office.

3.13.62.17.5 (01-01-2015)

Notice files PCS4142, PCS4242, PCS4342, PCS4442, PCS4542, PCS4742, PCS4842, PCS4942

  1. Taxpayer Notice files generated at Enterprise Computing Center, Memphis (ECC-MEM) or ECC-MTB and electronically transmitted to CTF campuses for printing and mailing.

  2. See Exhibit 3.13.62-46 for Letter Numbers and descriptions.

3.13.62.17.6 (01-01-2015)

Data file PCS5302

  1. Generated weekly at ECC-MTB/ANSC and electronically copied to the Ogden CTF for local use.

3.13.62.17.7 (01-01-2015)

Data file PCS6701/ PCS 6702

  1. Report files generated monthly at ECC-MTB/ANSC.

  2. Written to compact disk (CD) and distributed to Tax Equity and Fiscal Responsibility Act (TEFRA) contacts.

3.13.62.17.8 (01-01-2016)

Print file PCS7001

  1. Generated weekly at ECC-MTB/ANSC and electronically transferred to the two CTF campuses at Brookhaven and Ogden for printing of included reports.

  2. See Exhibit 3.13.62-46, Remittance Processing System, for Report Numbers and descriptions.

3.13.62.17.9 (01-01-2015)

Data file PCS9101

  1. A copy of PCS1301 used by BSC and OSC and input into PCS28 (IVL).

3.13.62.18 (01-01-2016)

Shipping Procedures for Statistics of Income (SOI) Material

  1. See IRM 1.13.3, Statistics of Income, Document Management.

3.13.62.19 (01-01-2015)

Taxpayer Compliance Measurement Program (TCMP)

  1. Send to Taxpayer Relations Branch.

3.13.62.20 (01-01-2015)

Social Security Administration (SSA) Shipments

  1. This subsection provides instructions for the various documents shipped to SSA, including SSA addresses and any items returned from SSA.

3.13.62.20.1 (01-01-2017)

Transmittal of Documents to SSA

  1. Sort all documents by form number. Forward any document relative to correspondence directing replies to a specific address:

    1. Form 8955-SSA must be mailed to Ogden, M/S 6054. OSPC will date stamp and forward to the Social Security Administration (SSA). OSPC will extract any item meant for IRS processing and route to the applicable function. OSPC will mail the Form 8955-SSA (no IRS documents or correspondence) to SSA at the following address:
      Social Security Administration
      Data Operations Center
      Attn: ERISA Process
      1150 East Mountain Dr
      Wilkes-Barre, PA 18702-7797

    2. Sort to Group G, if no group specified for a document.

    3. If current procedures specify additional sorting within a category, continue to perform these sorts while maintaining previously made sort categories.

  2. Maintain numeric category integrity, merge various classifications into groups. Grouping is required because each group will be sent to a different processing function at SSA.

  3. Prepare listing by Social Security Number/Employer Identification Number (SSN/EIN) on plain paper and transmittal Form 3210. Do not forward more than one group in the same transmittal.

    Note:

    Documents requiring listings of SSN or EIN of each item, SSA 7041A, SPCs now have the option of microfilming these forms before the forms are shipped to SSA. Microfilming is in lieu of preparing form listing. These forms must be sorted by form type and quantity indicated.

  4. Prepare transmittal Form 3210s for the remainder of the forms not requiring specific transmittal controls in accordance with the following instructions:

    1. Enter the transmittal code; do not use a number in the A control series.

    2. Enter the notation IRS-SSA Group Correspondence in the Document Identification portion of the Form 3210; note the appropriate group symbol, i.e., A, B, C, D, etc., after the word Group.

    3. Estimate the total number of items in the count or estimate column.

    4. No entries are required in the Remarks column.

    5. Ship the containers under control of Form 3210, Document Transmittal:

    • Sealed with heavy tape or double sealed envelopes.

    • Prepare a separate Form 3210 with a separate transmittal number for each container.

    • Place the original and two copies of Form 3210 in each container and file the fourth copy.

    • Transmit to SSA daily if volume warrants, but not less than once each week.

    Note:

    All IRS employees and contractors are responsible for protecting any PII that they may have in their possession, whether the PII is in paper form, or on IRS computer equipment. The loss, theft or unauthorized disclosure of PII places individuals at serious risk for identity theft and invasion of privacy. Additionally, the proper protection of PII helps maintain taxpayer confidence and the IRS’ reputation for privacy protection, which are critical for IRS to perform its mission.

    Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy, for additional guidance.

3.13.62.20.2 (01-01-2016)

SSA Addresses

  1. See Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses, for SSA Addresses.

3.13.62.20.3 (01-01-2016)

Group A Contents

  1. Transmittal of Form W-3 and Form W-2 from the reconciliation and delinquent Form W-3 and Form W-2 to SSA (regular and special).

    1. Arrange the schedules in stacks. Sort separately, forms stamped 1092 or Resolution Trust Corporation (RTC) or Recon (Supplement) on Form OAR 5008.

    2. Joggle each stack after listing by EIN and band from top to bottom with rubber bands. Do not band the sides of the form.

    3. Place the stack in a heavy cardboard box(es). Seal and number each box. Record Transmittal Control Number on box.

    4. Prepare Form 3210, Document Transmittal, for each container. Form 3210 identifies the documents and the total number of documents being shipped to SSA.

    5. Transmit daily if volume warrants, but not less than once a week.

    Note:

    Send current year Form W-3 and Form W-2 to the appropriate Data Operations Center. See Exhibit 3.13.62-9, Social Security Administration (SSA) Addresses.

  2. Transmittal of forms stamped 1092, or RTC or Recon (Supplemental) Group A.

    1. Sort forms stamped 1092 or RTC or Recon (Supplemental) according to form number.

    2. List forms by EIN.

    3. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents.

    4. Place in boxes or packages enclosing Form 3210.

    5. Transmit schedules daily if volume warrants, but not less than once a week.

    6. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.4 (01-01-2015)

Group B Contents

  1. Prepare Form 3210, listing the total number of Form 3857 or Form 9409, IRS/SSA Wage Worksheet in each container.

  2. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.5 (01-01-2015)

Group C Contents

  1. Transmittal of Form SS-16, Form 2516, Form 6494, Form OAR-L5076, Form OAR-L5096, and Form SSA-7010:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container.

    3. List forms and total counts of each group.

    4. Place in boxes or packages enclosing Form 3210.

    5. Transmit daily if volume warrants, but not less than once a month.

  2. Transmittal of Form 1040 unreported tip income hereafter referred to as Schedule U and Form 885 Schedules TA Group A.

    1. Combine the forms.

    2. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completion before it can be shipped to SSA.

    3. Prepare listing by SSN.

    4. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents.

    5. Place in boxes or packages enclosing Form 3210.

    6. Transmit schedules daily if the volume warrants, but not less than once a week.

  3. Sort and count forms.

    1. Prepare Form 3210, Document Transmittal, for each container.

    2. List forms and total count for each group.

    3. Place in boxes or packages enclosing Form 3210.

    4. Transmit daily if volume warrants, but not less than once a week.

  4. Transmittal of Form SSA-4002A and Form 4029, and employer correspondence to correct erroneously reported Social Security Number and/or name:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group.

    3. Place in boxes or packages enclosing Form 3210.

    4. Transmit daily if volume warrants, but not less than once a month.

  5. Transmittal for Form OAR-7041A, Form 885F, and Amended Form 1040SE.

    1. Sort forms by form number.

    2. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completeness before it can be shipped to SSA.

    3. Prepare listing by SSN.

    4. Prepare Form 3210, Document Transmittal, for each container. List by form and total count of each group.

    5. Place in boxes or packages enclosing Form 3210.

    6. Transmit daily if volume warrants, but not less than once a week.

    7. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.6 (01-01-2015)

Group D Contents

  1. Transmittal of Form 4361, OAAN-7003:

    1. Sort and count forms.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count.

    3. Place documents in package and seal enclosing Form 3210.

    4. Label each package IRS FOR MANUAL HANDLING.

    5. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.7 (01-01-2015)

Group F Contents

  1. Transmittal of Form SS-4, SSA L-361, and SSA 5019 to SSA under EIN Research and Assignment System (ERAS):

    1. Receive Forms 3210s (partially prepared) with documents.

    2. Complete Form 3210, Document Transmittal, for each box, listing the total forms for each box.

    3. Place in boxes, enclosing Form 3210.

    4. Ship once a week to SSA.

    5. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.8 (01-01-2015)

Group G Contents

  1. Transmittal of all other letters and forms not listed in any group:

    1. Sort forms and count each group.

    2. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group.

    3. Place in boxes or packages enclosing Form 3210.

    4. Transmit daily if volume warrants, but not less than once a month.

    5. Refer to IRM 10.5.1.6.9.3, Shipping.

3.13.62.20.9 (01-01-2015)

Documents Returned from SSA

  1. Documents that are returned from SSA must be forwarded to the originating office. If shipping and receiving personnel cannot determine the originating office these documents must be returned to the SSA Unit in the SPC for resolution.

3.13.62.21 (01-01-2015)

Tax Shelter Registration Program Output

  1. This subsection provides Distribution instructions for tax shelter registration program output.

3.13.62.21.1 (01-01-2015)

Tax Shelter Transcript (TSR-35-40)

  1. Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst, in the appropriate region(s).

  2. Send two copies to SPC 6700 /7408 Program Coordinator.

  3. Send one copy of FO Tax Shelter Summary Sheet to:

    Tax Shelter Team
    OP:EX:C, Room 2518
    1111 Constitution Ave., N.W.
    Washington, DC 20224-0001

3.13.62.21.2 (01-01-2015)

Tax Shelter Registration Cross Reference Listing (TSR 25-42)

  1. Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst.

  2. Send two copies to SPC 6700/7408 Program Coordinator.

  3. Send one copy to Chief, Examination Division, Attn: 6700/7408 Program Coordinator.

3.13.62.21.3 (01-01-2015)

Payer Master File (PMF) Magnetic Media Label List (PRF102-66-11)

  1. Send to Magnetic Media Coordinator in area office.

3.13.62.22 (01-27-2017)

Ramp down Procedures

  1. The Brookhaven, Memphis, Andover, Philadelphia and Atlanta campuses have had their Submission Processing Centers closed. The incoming and outgoing mail operations are being handled by Accounts Management Campus Support. These employees must follow the instructions given in this IRM subsection and other subsections within this IRM chapter. However, local procedure job aids may provide supplemental guidance. These instructions will be applicable to other IRS campuses if and when their Submission Processing Centers are closed. Procedures for the Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, and Philadelphia) are found in IRM 21.1.7, Campus Support.

3.13.62.23 (08-26-2015)

USPS Package Intercept

  1. In the event outgoing mail is sent out in error, the sender may be able to utilize the online retail USPS Package Intercept service for a cost.

  2. The Package Intercept service provides redirection of any mailable domestic mail with a tracking barcode (excludes standard mail). Please see USPS Package Intercept™ https://retail-pi.usps.com/retailpi/actions/index.action for details.

  3. To utilize this service, a purchase cardholder designated by management must:

    1. Register and establish an account on the USPS website at WWW.USPS.COM

    2. Input IRS purchase card information to build an account profile.

    3. Submit requests online.

  4. Management must monitor the number of intercept requests to identify trends and ensure quality controls are in place.

Exhibit 3.13.62-1

Terms and Acronyms

The following table defines terms that appear throughout this IRM section:

TermDefinition
AudienceThe employees responsible for action or who require knowledge about the program, process or activity, identified by job title, role, specific office or business unit.
Authorized delegateThe senior manager delegated responsibility for IMD program administration by the member of the Senior Executive Service with program oversight per Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD). Business unit. The highest-level operating division or office headed by an executive. Example: IRS business units include Small Business/Self-Employed (SB/SE), Appeals and Human Capital Office (HCO).
Filing season IRMAn IRM section that contains tax year-specific information and must be published by a certain date, so employees can be trained to perform their jobs in time for the upcoming tax filing season.
Internal controlA tool routinely used by management, or an integral component of a business unit’s management, that assures the following objectives are achieved: * Effectiveness and efficiency of operations * Reliability of reporting for internal and external use * Compliance with applicable laws and regulations
Internal management documentAn official communication that designates policies and authorities and delivers instructions to IRS officials and employees.
IRM ownerThe program office with primary responsibility for writing and maintaining IRM content whose program director approves the IRM. Manager The employee’s first-line manager.
Policy ownerThe program office responsible for the policy/policies published in this IRM section; normally the executive of the operation.
Program controlsThe reviews and quality assurance activities associated with the program. Program director .
Program directorThe member of the Senior Executive Service, or their authorized delegate, responsible for program administration, including issuance and approval of IMDs. For information on who can be an authorized delegate, IRM 1.2.2.2.53, Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD).
Program goalsThe objectives or goals for the specific program and the results from following the processes and procedures of the program.
Program ownerThe program office that typically reports to the policy owner and is responsible for the administration, procedures and updates related to the program.
PurposeA description of the program, process or activity that identifies program objectives, employees responsible for action(s), and the type of work employees perform.
Program reportsThe reports and reporting mechanisms produced under the program.
StakeholderThe office or business unit responsible for the program policy or whose processes or procedures are affected. These offices generally include those who are responsible for reviewing and approving the IRM.

The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts.

AcronymsDefinitionAcronymsDefinition
AC or A/CIAssistant CommissionerIRSInternal Revenue Service
AC/IAssistant. Commissioner, InternationalIVOIntegrity and Verification Operation
ACCTAccounting BranchKCSPCKansas City Submission Processing Center
ADJAdjustmentsKITAKilled In Terrorist Action
ADPAutomatic Data ProcessingLEMLaw Enforcement Manual
AMRHAccounts MaintenanceECC-MTBEnterprise Computing Center, Martinsburg
AOArea OfficeMFMaster File
ATFAlcohol, Tobacco and FirearmsMFTMaster File Tax (Code)
AURAutomated UnderreporterMLSCMail Label Service Center
AUSPCAustin Submission Processing CenterMSPCMemphis Submission Processing Center
BMFBusiness Master FileMSUMachine Services Unit
BRMBusiness Reply MailNCFBNew Carrollton Federal Building
BWHBackup WithholdingNONational Office
CAFCentralized Authorization FileNPSNational Print Strategy
CAWRCombined Annual Wage ReportingNRNo Remittance
CCACase Control ActivityOFPOrganizations Functions and Programs
CIBCriminal Investigation BranchOSPCOgden Submission Processing Center
COLLCollectionsOROutput Review
CPComputer ParagraphPAOPenalty Appeals Officer
CRXCorrespondex ReviewPIIPersonally Identifiable Information
CSCOCompliance Services Collection OperationsPMFPayer Master File
CUMCumulativePOAPower of Attorney
CYCalendar YearPRPProblem Resolution Program
DCCDetroit Computing CenterQRDTQuestionable Refund Detection Team
DISDistributed Input SystemRDDReturn Due Date
DLNDocument Locator NumberRORegional Office
DLYDaily TIF ProcessingSCCFService Center Control File
ECC-MEMEnterprise Computing Center, MemphisSCEBService Center Examination Branch
ECC-MTBEnterprise Computing Center, MartinsburgSCFSectional Center Facility
ECUEntity Control UnitSITLPState Income Tax Levy Program
EINEmployer Identification NumberSPCSubmission Processing Center
EO/BMFExempt Organization Business Master FileSSASocial Security Administration
EPMFEmployee Plans Master FileSOIStatistics of Income
EPPSEmployee Plans Processing StaffSPCSubmission Processing Center
ERASEIN Research and Assignment SystemSRCSecured Returns Code
FLCFile Location CodeSTATStatute Control
FOField OfficeTASTaxpayer Advocate Service
FPLPFederal Payment Levy ProgramTCTransaction Code
FYFiscal YearTDTreasury Directive
FYMFiscal Year MonthTDATaxpayer Delinquent Account
HQHeadquartersTDITaxpayer Delinquent Investigation
IDIdentificationTEFRATax Equity and Fiscal Responsibility Act
IDRSIntegrated Data Retrieval SystemTPTaxpayer
IMFIndividual Master FileUNPUnpostable
IRAFIndividual Retirement Account FileURPUnderreporter Program
IRCInternal Revenue CodeUSPSUnited States Postal Service
IRMInternal Revenue ManualZIPZone Improvement Plan
IRPInformation Returns Processing

Exhibit 3.13.62-2

EO Output and Distribution

No.No. Output Title and Run****NumberNo. Copies and Printed ByDistribution
1Mail Labels (Sorted by AO in cycles 9617, 9634 and 9652 File 1 80-8A–11OSPCSee mail out instructions in Exhibit 3.13.62-14, ACS Notices, Letters, Listings and Levies.
2List of Parent Accounts File 1 80-6Q-11OSPC(2)T:BSP(1), OSPC Entity Control Unit
3Status 40 Register File 1 80-8G-11All SPCs(2) (except MSPC, OSPC and ANPC)T:BSP(1), each AO(1) its portion.
4Status 40 Mail Labels (Hardcopy) monthly, except January File 180-81-11All SPCs(1) (except MSPC, OSPC and-ANPC)AO (its portion)
5Correspondence Report (Hardcopy quarterly March, June, September and December File 180-8G-11OSPC(1)OSPC- Management Support Branch
All SPCs(2)(except MSPC and ANPC)T:BSP(1), each AO(1) its portion.
6Private School Listing (Hardcopy) (Sorted by AO once a year in December.All SPCs(3) (except MSPC and ANPC)T:BSP(1), each AO(2) its portion.
7List of Parent and Subsidiary Accounts (Hardcopy) (Sorted by Group Exemption Number) each month File 180-9G-11OSPC(3)OSPC Entity Control Unit
8Government Entities Inventory Validation Listing (by Industry Area)OSPC(1)T:T:GE:FLS 1111 Constitution N.W. Washington DC 20224–0001 Attn: 5Q-6

Exhibit 3.13.62-3

Exempt Organizations - States of Jurisdiction

(1) For the Area Offices, TE/GE copies of Output refer to Exhibit 3.13.62-2 separate, bind and ship to the Area Office based upon the state of jurisdiction listed below:

TE/GE Area OfficesStates of Jurisdiction
1 NortheastMaine New Hampshire Vermont Massachusetts Connecticut Rhode Island New York
2 Mid-AtlanticPennsylvania New Jersey Delaware Maryland North Carolina South Carolina Virginia District of Columbia
3 Great Lakes AreaOhio Michigan Kentucky West Virginia Indiana Illinois Wisconsin
4 Gulf Coast AreaTennessee Mississippi Louisiana Florida Georgia Alabama Oklahoma Arkansas Texas
5 Central MountainMinnesota North Dakota South Dakota Nebraska Iowa Missouri Kansas Montana Wyoming Colorado New Mexico Arizona Nevada Utah
6 Pacific CoastIdaho Washington Oregon California Hawaii Alaska

Exhibit 3.13.62-4

TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Offices

(1) Mailing Address for Distribution of Outputs(2) Mailing Address for Distribution of Outputs—when
(a) When PSPC is indicated; Internal Revenue Service 2970 Market St Philadelphia, PA 19104Headquarters (FO 50) is indicated: Internal Revenue Service (Symbols as indicated below) 1111 Constitution Ave., N.W. Washington, DC 20224–0002 * Employee Plans: TE/GE SE:T:EP NCA - 614 * Exempt Organizations: TE/GE SE:T:EO NCA - 573 * Government Entities: TE/GE SE:T:GE NCA - 532
(b) When CSPC is indicated Internal Revenue Service Attn: Stop 11 P.O. Box 267 Covington, KY 41019–0267(3) Mailing addresses for Distribution of EP and EO Outputs other than those listed in (1) through (2) above. (a) Northeast Region Mailing Address Internal Revenue Service TE/GE:EP: NE 936 Silas Deane Highway - 2nd Floor Wethersfield, CT 06109
(c) When OSPC is indicated: Internal Revenue Service Attn: Research and Perfection Entity SP:PC:RandPIE Mail Stop 6273 Ogden, UT 84409–0001(b) Southeast Region and Baltimore Area Office Mailing Address Internal Revenue Service (FO 52) Attn: Director, TE/GE EXAM P.O. Box 13163, Rm 1450 Baltimore, MD 21203–3163
(d) In addition to the above listed addresses, any output designed for shipment to EP Processing Centers will be mailed to: Ogden IRSPC Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000(c) Midstate’s Region Mailing Address Internal Revenue Service SE:T:GE Director, Government Entities NCA-532 1111 Constitution Ave NW Washington, DC 20224-0002
(e) Headquarters (FO 50) Internal Revenue Service SE:T:EO Director, Exempt Organizations NCA-573 1111 Constitution Ave NW Washington, DC 20224–0002(d) Gulf Coast Area Office Internal Revenue Service Area Manager, Gulf Coast EP Exam Area Cedar Bend Professional Center 12309 North Mopac Expressway MC 4900AUNW Austin, TX 78758
(f) Headquarters Internal Revenue Service SE:T:EP, Director, Employee Plans NCA-614 1111 Constitution Ave NW Washington, DC 20224–0002 Director, GE (1750 Pennsylvania Ave 5th Floor) 1111 Constitution Ave NW Washington DC 20224–0001N/A
(g) In addition, all output designated for Shipment to TE/GE BSP:SPP Staff will be mailed to: Internal Revenue Service Mail Stop 1110 1973 N Rulon White Blvd Ogden, UT 84201-1000N/A

Exhibit 3.13.62-5

EPMF Output Reports and Distribution

Report/Run No.Report TitleRun FrequencyDistribution Area:AODistribution Area: TE/GEDistribution Area: SPCDistribution Area: H
(1) 7100-17 280-40-11Annual Return/Reports-National TotalsMonthly———X
(2) 7100-17 280-40-12Annual Return/Reports—by A.O.Monthly———X
(3) 7100-28 AR78/40EP Report of Delinquent Return Notices /TDI/TDAMonthly——XX
(4) 280-45-11Report of ED Returns Filed by POD/Case GradeJun/DecX——X
(5) 280-15-32EPMF Evaluation of ReturnSept.———X
Counts by Plan Practice. Ranges
(6) 280-48-11Quarterly Report of Returns Posted to EPMFQuarterlyXXXX
(7) 280-49-11Cumulative Report of Quarterly ReturnsQuarterlyXXXX
(8) 280-00-00Employee Plans D.B.MonthlyX——X
(9) 260-12-15EPMF ControlsWeeklyInternal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000
(10) 260-30-15EPMF ControlsWeeklySame as AboveSame as AboveSame as AboveSame as Above
(11) 260-30-20EPMF Delinquency Record CountsMonthlyInternal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000

Exhibit 3.13.62-6

Distribution of Examination Reports of Discriminant Function (DIF)

Run NumberOutput TitleReport NumberDistribution
P/R/F-460/95/11Individual Inventory and Delivery Report (SB)1040-11 and 4
P/R/F-460/93/11Individual Inventory and Delivery Report (WI)1040-1
P/R/F-460/93/XXIndividual Inventory and Delivery Report (SC)1040-15
1040-6
P/R/F-460/95/11Individual Inventory and Delivery Analysis (SB)1040-21 and 4
P/R/F-460/93/11Individual Inventory and Delivery Analysis (WI)1040-2
P/R/F-460/95/11SPC Individual Inventory and Delivery Report (SB)1040-31 and 4
P/R/F-460/93/11SPC Individual Inventory and Delivery Report (WI)1040-3
P/R/F-460/95/11Amended Return Inventory (SB)1040-51 and 4
P/R/F-460/93/11Amended Return Inventory (WI)1040-5
P/R/F-180-88-11SC Corporate DIF Inventory and Delivery Prior Year (LM) / Current Year (LM)1120-18
180-P6-11SC Corporate DIF Inventory and Delivery Prior Year (SB) Reports (SC Report—prior year)1120-45
180-88-12Industry Corporate DIF Inventory and Delivery (LM)1120-18
180-P6-12AO Corporate DIF Inventory and Delivery (SB)1120-46
180-88-13National Office Industry Corporate DIF Inventory and Delivery Reports (SC/current year) (LM)1120-19
180-P6-13National Office SC Corporate DIF Inventory and Delivery Reports (SC/current year) (SB)1120-47
180-89-11Industry Corporate DIF Inventory and Delivery (LM)1120-28
180-P7-11AO Corporate DIF Inventory and Delivery (SB)1120-56
180-89-12National Office Industry Corporate Inventory and Delivery Reports (prior/current year) (LM)1120-29
180-P7-12National Office SC Corporate Inventory and Delivery Reports (prior/current year) (SB)1120-57
180-89-13AO Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (LM)1120-28
180-P7-13SC Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (SB)1120-56
180-98-11BMF Combined Inventory and Delivery Report (1120 current year only) (LM)11209
180-P4-11BMF Combined Inventory and Delivery Report (1120 current year only) (SB)11207
180-92-11Delivery and Inventory Report for Fiduciary Income Tax Returns Posted1041-16
180-92-13National Office Delivery and Inventory Report for Fiduciary Income Tax Returns1041-17
180-96-11SC Partnership Inventory and Delivery Report (LM)1065-18
180-Q1-11AO Partnership Inventory and Delivery Report (SB)1065-36
180-96-12SC Partnership Inventory and Delivery Report (LM)1065-28
180-Q1-12AO Partnership Inventory and Delivery Report (1065–1) and AO Partnership Inventory and Delivery Analysis Report (1065–2) (AO report—prior/current year) (SB)1065-46
180-96-13National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (LM)1065-1 1065-19
180-Q1-13National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (SB)1065-1 1065-24
180-96-14National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (LM)1065-1 1065-29
180-Q1-14National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (SB)1065-1 1065-24
180-23-111066–1 Service Center Reports (prior year)1066-18
180-23-121066–1 AO Reports (prior year)1066-18
180-23-131066–1 National Office Reports1066-19
180-24-11SC 1120S DIF and 1120-F Inventory and Delivery (LM)1120-38
180–P8–11SC 1120S DIF and 1120-F Inventory and Delivery (SB)1120–65
180-24-13National Office Industry 1120S DIF and 1120-F Inventory and Delivery (LM)1120-39
180-P8-13National Office SC 1120S DIF and 1120-F Inventory and Delivery (SB)1120-67
P/F/R-118/23/11Form 1120 DIF Scored Returns Summary3
P/F/R-118/23/111120 Returns Posted to Master File4
180-24-12Industry 1120S DIF and 1120F Inventory and Delivery (LM)1120-38
18 0-P8-12AO 1120S DIF and 1120F Inventory and Delivery (SB)1120-6
IMF
1- One copy of Area tables to each respective Area
Attn: Chief, Planning and Special Programs: one copy of Area Service Center series (complete series) to SC Examination Branch, Attn: Chief Classification Section
2- POD/Area Series-one copy to respective Area (POD/Area)
Attn: Chief, Classification Section (Complete series)
3- Appropriate Area Office
4- Headquarters National Office SE:S:C:CP:CW:ERS
BMF
5-S.C. Reports to respective Service Center Examination
Branch, Attn: Chief Classification Section
6- AO Reports to respective Area Attn: Chief Planning and Special Program
7- SB/SE HQ
8- One copy of Industry tables to each respective Industry:
Attn: SE:LB&I PSP Analyst
9-LM HQ

Exhibit 3.13.62-7

Social Security Administration (SSA) Addresses

Use this address if legal residence, principal place of business, office or agency is located in any one of the states, or if no legal residence or principal place of business in any state. Wilkes-Barre Data Operations Center Wilkes-Barre, PA 18769–0001

GroupAddresses
Group ASocial Security Administration OCRO Division of Earnings Operations Reports Analysis Br. Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300
Group BSocial Security Administration OCRO Division of Certification and Coverage Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300
Group CSocial Security Administration OCRO Division of Earnings Operations Earnings Reports Branch Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300
Group DSocial Security Administration OCRO Division of Registration Operation SSN Process Branch Metro West Building 300 N. Greene St. Baltimore, MD 21290 –0300
Group EReserved
Group FSocial Security Administration OCRO Metro West Bldg. 300 North Greene Street Metro West Bldg. Baltimore, MD 21290–0300
Group GSocial Security Administration MMB ATTN: Mail Exam and Process Section 6401 Security Blvd. Baltimore, MD 21235-0401

Exhibit 3.13.62-8

Current Addresses for Exchanges of Tax Information

Treaty CountryCodeMailing Address
AMERICAN SAMOAAQMr. Tauanu-u F. Liaiagi Treasurer American Samoa Department of Treasury Pago Pago, American Samoa 96799
AUSTRALIAASMr. Trevor P. Boucher Commissioner Australian Taxation Officer 2 Constitution Ave. Canberra, ACT 2601 Australia
AUSTRIAAUDr. Helmut Loukota Director of the Department of International Tax Affairs Federal Ministry of Finance Himmelpfortegasse 408 Postfach 2 A-1015 Vienna, Austria
BARBADOSBBMr. G. A. Waithe Commissioner of Inland Revenue Department of Inland Revenue Treasury Building-Bridge Street Bridgetown, Barbados W.I.
BELGIUMBEMr. Joseph Van Den Einde Counselor Administration Central Des Contributions Directed C.A.E.-Tour Finances-Boite 32 Blvd. du Jardin Bontanique, 501010 Brussels, Belgium
CANADACAMr. Pierre Gravelle Deputy Minister Branch Revenue Canada (Taxation) Ottawa, Ontario, Canada KIA OL8
CHINACHMr. Nui Licheng Deputy Commissioner General Taxation Bureau the Ministry of Finance Beijing The People's Republic of China
CYPRUSCYDirector of Inland Revenue Department Ministry of Finance Nicosia, Cyprus NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007
DENMARKDAMr. Jens Christiansen Kontorchef Statsskattedirektoratet 6, Kontrolkontor Meldahlsgade 51613 Copenhagen V Denmark
DOMINICADOMr. Gilbert Williams Financial Secretary Ministry of Finance Inland Revenue Division King George V Street Roseall, Dominico
EGYPTEGMr. Abdel Gafaar Undersecretary of Finance Chief, Taxation Department Falaky Building Hussein Hagazy St. Cairo, Egypt
NOTE: Mail all correspondence and Form 3206 and OECD to:Revenue Service Representative American Embassy APO New York 09038-0001
FINLANDFIMr. Rainer Soderholm Director for International Tax Affairs Ministry of Finance Tax Department International Affairs P.O. Box 286 SF-00171 Helsinki, Finland
FRANCEFRMr. Jean-Pierre Maillard Directeur Divisionnaire Direction des Services Generaux et de l'Informatique 9, rue d'Uzes 75094 Paris, France
GERMANYGMMr. Thomas Menck Ministerialrat Federal Ministry of Finance Graurheindorfer Strasse 108 Bonn 53117 Germany
GREECEGRDirector, International Relations Division Section A: Tax Affairs 2-4 Sina Street 10184 Athens, Greece
NOTE: Mail Form 3206 and copy of OECD transmittal form to:Revenue Service Representative - IRS American Embassy, Rome APO New York 09794-0007
GRENADAGJMr. Lauriston F. Wilson Director General Department of Finance c/o Ministry of Finance St. Georges, Grenada West Indies
GUAMGQMr. Dave Santos Director Department of Revenue and Taxation Government of Guam 855 West Marine Drive Agana, Guam 96910
HUNGARYHUMrs. Kornel Apatini General Director Minister of Finance Jozfef Nador Ter 2-4 Budapest, Hungary 1051
NOTE: Mail Form 3206 and copy of OECD transmittal form to:Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007
ICELANDICMr. Garoar Valdimarsson Director of Internal Revenue Rikisskattstjori Skulagotu 57150 Reykjavik, Iceland
IRELANDEIMr. P. F. Mullen Assistant Secretary Legislation and Statistics Branch Office of the Revenue Commissioners Dublin Castle Dublin 2, Ireland
ITALYITItalian Competent Authority General Directorate of Direct Taxation Ministry of Finance Division XII Viale Europa, 242 EUR, Italy
NOTE: Mail Form 3206 and copy of OECD transmittal form to:Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007
JAMAICAJMMr. Canute Miller Chairman, Revenue Board the Office Centre (10th Floor) Kingston Mall 12 Ocean Boulevard Kingston, Jamaica
JAPANJAMr. Go Kawada Director Office of International Operations National Tax Administration 3-1-1 Kasumigaseki Chiyoda-ku Tokyo 100, Japan
NOTE: Mail Form 3206 to:Office of the Assistant Commissioner (International) Attn: Chief, International Exchange Branch SE:LM:IN:I:A:E 950 L'Enfant Plaza, S.W. Washington, D.C. 20024-2123
Mail all other correspondence and Form OECD to:Revenue Service Representative-IRS American Embassy Box 208 APO San Francisco 96503-0004
KOREAKSMr. Se-won Chang Director International Taxation Division I. International Tax Administration National Tax Administration 108-4 Susong-dong, Chongno-gu Seoul 110, The Republic of Korea
(See also NOTE under Japan above)
LUXEMBORGLUDr. Jean Olinger Director, Administrationdes Contributions Directes 45, Boulevard Roosevelt Luxembourg Grand Duchy of Luxembourg
MALTAMTMr. Joe Conti Commissioner Inland Revenue Department Beltissebh Malta
NOTE: Mail Form 3206 and copy of OECD transmittal form to:Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007
MOROCCOMOMr. Mohammed Alaoui Medaghri Directeur Adjoint Division des Impots Avenue Mohammed V Quartier Administratif Rabat, Morocco
NETHERLANDSNLMr. C. Boersma Director General of Taxes Ministry of Finance Casuariestraat 32 The Hague, Netherlands
NEW ZEALANDNZMr. David R. Henry The Commissioner of Inland Revenue P.O. Box 2198 Wellington, New Zealand
NORWAYNOMr. Willy Ovesen Director General of Taxes the Directorate of Taxes Postbiks 6300 Etterstad 0603 Oslo 6, Norway
PAKISTANPKMr. Sajjad Hasan Pakistani Competent Authority Central Board of Revenue CDA Block III Islamabad, Pakistan
NOTE: Mail all correspondence and Form 3206 and OECD to:Revenue Service Representative American Embassy APO New York 09038-0001
PHILIPPINESRPMr. Victor A. Deoferio, Jr. Deputy Commissioner Bureau of Internal Revenue BIR Building, Diliman Quezon City Manila, Philippines
NOTE: Mail all correspondence and Form 3206 and OECD to:Revenue Service Representative Manila Internal Revenue Service c/o American Embassy APO San Francisco 96528
POLANDPLMinister of Finance Post Office Box 2000-916 Warsaw, Poland
PUERTO RICORQArcangel Caceres, Esq. Director Bureau of Income Tax Department of Treasury P.O. Box S-4515 San Juan, Puerto Rico 00905
ROMANIAROMr. Nicolae Sandulescu Director of the State Income and Tariffs Directorate Ministry of Finance 8 Doamnei Street Bucharest, Romania
NOTE: Mail Form 3206 and copy of OECD transmittal form to:Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007
SWEDENSWMr. Stefan Vogel Riksskatteverket Utlandskontrollenheten (TR/U) S-171 94 SOLNA Sweden
SWITZERLANDSZMr. Deiter Metzger Director, Federal Tax Administration Eigerstrasse 65 CH 3003 Bern, Switzerland
TRINIDAD AND TOBAGOTDMr. Randolph J. Kong Chairman of Board Trinidad House St. Vincents Street Port of Spain, Trinidad
UNITED KINGDOMUKMr. K. M. Fletcher Inland Revenue Operations Division South -west Wing Bush House Strand London WC2B 4RD
VIRGIN IS.(U.S.)VQMr. Anthony P. Olive Director, V.I. Bureau of Internal Revenue P.O. Box 3186 Charlotte Amalle St. Thomas, V.I. 00801

Listed below are country codes referring to territories or other possessions. Send Form OECD for these to the competent authority for the parent country shown.

CodeNameParent Country
KTChristmas IslandAustralia
FGFrench GuianaFrance
GPGuadeloupeFrance
MBMartiniqueFrance
REReunionFrance

Exhibit 3.13.62-9

Appeals Office Codes and Addresses with Related Submission Processing Campus and Area Office Codes

Appeals OfficeAppeals Office Codes (AOC), Submission Processing Campus (SPC) and Area Office (AO)Address
Midstate’s Region (Dallas)Appeals AIMS Coordinator Stop 8000 SWRO, 14th Floor 4050 Alpha Rd. Dallas, TX 75244-4203
Arkansas-Oklahoma Appeals Office (Oklahoma City)(AOC 154 or 254) (SPC 18, AO 73)8000 OKC Suite 939 55 North Robinson Street Oklahoma City, OK 73102-9231
Houston Appeals Office (Houston)(AOC 152 or 252) (SPC 18, AO 76)8000 HAL, Suite 750 8701 S. Gessner Road Houston, TX 77074
Illinois Appeals Office (Chicago)(AO 131 or 231) (SPC 09, AO 36)8000 CHI, Suite 600 200 West Adams Street Chicago, IL 60606
Kansas-Missouri Appeals Office (St. Louis)(AOC 135 or 233) (SPC 09, AO 43)Room 6.304 Stop 8000 STL 1222 Spruce Street St. Louis, Missouri 63103-2839
Midwest Appeals Office (Milwaukee)(AOC 133 or 233) (SPC 09, AO 39)8000 MIL Suite 780 310 W. Wisconsin Avenue Milwaukee, WI 53203
North Central Appeals Office (St. Paul)(AOC 136 or 236) (SPC 09, AO 41)8000 STP Suite 6000, Box 120 175 5th Street East St. Paul, MN 55101-2901
North Texas Appeals Office (Dallas)(AOC 150 or 250) (SPC 18, AO 75)8000 NWSAT Suite 517 4050 Alpha Road Dallas, TX 75244-4203
South Texas Appeals Office (Austin)(AOC 155 or 255) (SPC 18, AO 74)8000 AUS Suite 602 300 E. 8th Street Austin, TX 78701
Northeast Region (New York)Appeals AIMS Coordinator P.O. Box 2263 Church Street Station New York, NY 10008-2363
Brooklyn Appeals Office (Long Island)(AOC 124 or 224) (SPC 19, AO 11)3rd Floor 50 Clinton Street Hempstead, NY 11550
Connecticut-Rhode Island Appeals Office (Hartford)(AOC 122 or 222) (SPC 08, AO 06)Suite 200 333 East River Drive Hartford, CT 06108-4202
Manhattan Appeals Office (New York City)(AOC 123 or 223) (SPC 19, AO 13)P.O. Box 2954 Church Street Station New York, NY 10008
Michigan Appeals Office (Detroit)(AOC 143 or 243) (SPC 17, AO 38)470 McNamara Bldg. 477 Michigan Avenue Detroit, Ml 48226-2518
New England Appeals Office (Boston)(AOC 121 or 221) (SPC 08, AO 04)Room 493 10 Causeway Street Boston, MA 02222-1083
New Jersey Appeals Office (Newark)(AOC 172 or 272) (SPC 19, AO 22)Suite 1400 One Newark Center Newark, NJ 07102
Ohio Appeals Office (Cincinnati)(AOC 141 or 241) (SPC 17, AO 22)Suite 2200 312 Elm Street Cincinnati, OH 45202
Pennsylvania Appeals Office (Philadelphia)(AOC 173 or 273) (SPC 28, AO 23)Suite 2200 Mellon Independence Center 701 Market Street Philadelphia, PA 19106
Upstate New York Appeals Office (Buffalo)(AOC 120 or 220) (SPC 08, AO 16)Suite 400 Guaranty Bldg. 28 Church Street Buffalo, NY 14202
Southeast Region (Atlanta)Appeals AIMS Coordinator P.O. Box 926 Stop 170-R Atlanta, GA 30301–0926
Delaware-Maryland Appeals Office (Baltimore)(AOC 171 or 271) (SPC 28, AO 52)Room 2601 200 St. Paul Place Baltimore, MD 21202
Georgia Appeals Office (Atlanta)(AOC 110 or 210) (SPC 07, FO 58)STOP 1100-D P.O. Box 925 Atlanta, GA 30370
Gulf Coast Appeals Office (New Orleans)(AOC 153 or 253) (SPC 49, AO 72)Room 215, STOP 20 600 S. Maestri Place New Orleans, LA 70130
Indiana Appeals Office (Indianapolis)(AOC 144 or 244) (SPC 17, AO 35)STOP 72 P.O. Box 44850 Indianapolis, IN 46244
Kentucky-Tennessee Appeals Office (Nashville)(AOC 115 or 215) (SPC 49, AO 62)Suite 300 810 Broadway Nashville, TN 37203-3876
North Florida Appeals Office (Jacksonville)(AOC 113 or 213) (SPC 07, AO 59)Federal Office Bldg. 1000 Pine Island Rd Ste. 350 Plantation, FL 33324–3202
North-South Carolina Appeals Office (Greensboro)(AOC 112 or 212) (SPC 49, AO 56)Room 527 320 Federal Place Greensboro, NC 27401
South Florida Appeals Office (Miami)(AOC 114 or 214) (SPC 07, AO 65)Atrium West, Suite 240 7771 W. Oakland Park Blvd. Sunrise, FL 33351
Virginia-West Virginia Appeals Office (Richmond)(AOC 175 or 275) (SPC 28, AO 54)400 N. 8th Street Room 600 Box 72 Richmond, VA 23219
Central California Appeals Office (San Jose)(AOC 168 or 268) (SPC 89, AO 77)55 South Market Street San Jose, CA 95113
Los Angeles Appeals Office (Los Angeles)(AOC 160 or 260) (SPC 89, AO 95)Room 3054 300 N. Los Angeles Street Los Angeles, CA 90012
Northern California Appeals Office (San Francisco(AOC 164 or 264) (SPC 89, AO 94)Suite 2000 100 First St. San Francisco, CA 94105
Pacific Northwest (Seattle)(AOC 165 or 265) (SPC 29, AO 91)Room 2790 915 Second Avenue Seattle, WA 98174
Rocky Mountain Appeals Office (Denver)(AOC 151 or 251) (SPC 29, AO 84)8000 DEN 400 Federal Bldg. 1244 Speer Blvd. Denver, CO 80204
Southern California Appeals Office (Laguna Niguel)(AOC 163 or 263) (SPC 89, AO 33)Suite 4404 24000 Avila Road Laguna Niguel, CA 92656
Southwest Appeals Office (Phoenix)(AOC 161 or 261) (SPC 29, AO 86)Suite 1501 3225 N. Central Avenue Phoenix, AZ 85012

Note:

If Appeals Code is indicated for an out-of-region Appeals Office, send AIMS output to the Appeals AIMS Coordinator of the region in which the output SPC is located.

Exhibit 3.13.62-10

Field Addresses for Examination

Small Business/Self Employed (SB/SE) Operating Division PSP AreaSmall Business/Self Employed (SB/SE) Operating Division PSP Address
Area 1IRS-SB/SE Compliance Area 1 Attn: PSP Stop 41175 15 New Sudbury Street Boston, MA 02203–0002
Area 2IRS-SB/SE Compliance Area 2 Attn: PSP 7th Floor 600 Arch Street. Philadelphia, PA 19106–1611
Area 3IRS-SB/SE Compliance Area 3 Attn: PSP Stop 4011 400 West Bay Street Jacksonville, FL 32202–4410
Area 4IRS-SB/SE Compliance Area 4 Attn: PSP Stop 4030 STP 30 E 7th St 11th Fl St. Paul, MN 55101–4914
Area 5IRS-SB/SE Compliance Area 5 Attn: PSP 4033 HOU 1919 Smith Street Houston, TX 77002–8049
Area 6IRS-SB/SE Compliance Area 6 Attn: PSP MS 4032 DEN 600 17th Street Denver, CO 80202–2490
Area 7IRS-SB/SE Compliance Area 7 Attn: PSP MS 940S 1301 Clay Street. Oakland, CA 94612–5217
Area 8IRS-SB/SE Compliance Area 8 obsolete
Area 9IRS-SB/SE Compliance Area 9 obsolete
Area 10IRS-SB/SE Compliance Area 10 obsolete
Area 11IRS-SB/SE Compliance Area 11 obsolete\`
Area 12IRS-SB/SE Compliance Area 212 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Area 13IRS-SB/SE Compliance Area 213 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Area 14IRS-SB/SE Compliance Area 214 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Area 15IRS-SB/SE Compliance Area 15 Attn: PSP:PROM 950 L'Enfant Plaza S.W. Washington, DC 20024-2123
Area 16IRS-SB/SE Compliance Area 16 obsolete

Large Business and International (LB&l) Division Territory Addresses

F-Financial Services Industry (PBC 301) Director of Field Operations-Manhattan (SBC 080XX)Address
SBC 08005IRS-LB&I Financial Services Attn: Territory Manager - F Territory 1 110 West 44th St. - 8th Floor New York, NY 10036–6710
SBC 08020IRS-LB&I Financial Services Attn: Territory Manager - F Territory 2 290 Broadway - 12th Floor New York, NY 10007–1823
SBC 08030IRS-LB&I Financial Services Attn: Territory Manager - F Territory 3 110 West 44th St. - 6th Floor New York, NY 10036–6710
SBC 08050IRS-LB&I Financial Services Attn: Territory Manager - F Territory 4 290 Broadway - 12th Floor New York, NY 10007–1823

 

Director of Field Operations - East (SBC 275XX)

Director of Field Operations-East (275XX)Address
SBC 27505IRS-LB&I Financial Services Attn: Territory Manager - F Territory 5 5205 Leesburg Pike Baileys Crossroads, VA 22041–3802
SBC 27510IRS-LB&I Financial Services Attn: Territory Manager - F Territory 6 601 S. Henderson Rd. Suite 200 King of Prussia, PA 19406–3596
SBC 27515IRS-LB&I Financial Services Attn: Territory Manager - F Territory 7 150 Court Street – 6th Floor New Haven, CT 06510–2022
SBC 27520IRS-LB&I Financial Services Attn: Territory Manager - F Territory 8 801 9th St, NW, 3rd Floor LB&I Washington, DC 20005–4503
SBC 27550IRS-LB&I Financial Services Attn: Territory Manager - F Territory 9 936 Silas Deane Highway; 4th Floor Wethersfield, CT 06109–4273

 

Natural Resources and Construction Industry (PBC 302)
Director of Field Operations - West (SBC 090XX)

Natural Resources and Construction Industry (PBC 302) Director of Field Operations - West (SBC 090XX)Address
SBC 09005IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 4 225 W. Broadway Glendale, CA 91204–1331
SBC 09010IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 8 210 E Earll Drive - Stop 4209 PHX Phoenix, AZ 85012–2626
SBC 09015IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 12 225 W. Broadway - 2nd Floor Glendale, CA 91204–1331
SBC 09020IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 10 55 North Robinson - 4200 OKC Oklahoma City, OK 73102–9226
SBC 09025IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 11 300 N. Los Angeles St. Los Angeles, CA 90012–3308
SBC 09050IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 13 225 West Broadway - 2nd Floor Glendale, CA 91204–1331

 

Director of Field Operations - East (SBC 440XX)

Director of Field Operations - East (SBC 440XX)Address
SBC 44010IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 1 1919 Smith Street - 4100 HOU Houston, TX 77002–8049
SBC 44015IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 6 1919 Smith Street - Stop 1090 HOU Houston TX 77002–8049
SBC 44020IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 2 1555 Poydras Street, Suite 220 — Stop 35 New Orleans, LA 70112–3701
SBC 44030IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 3 4050 Alpha Road Farmers Branch, TX 75244–4201
SBC 44050IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 7 4050 Alpha Road - Stop MC 4100 MWSAT Farmers Branch, TX 75244–4201

 

CTM - Communications, Technology and Media Industry (PBC 303)
Director of Field Operations - East (SBC 080XX)

CTM - Communications, Technology and Media Industry (PBC 303) Director of Field Operations - East (SBC 080XX)Address
SBC 08005IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 10 2888 Woodcock Boulevard - Stop 652-D Atlanta, GA 30341–4002
SBC 08010IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 11 25 New Sudbury Street, Room 1325 Boston, MA 02203–0002
SBC 08015IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 9 1 Montvale Ave Stoneham, MA 02180–3559
SBC 08020IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 7 110 West 44th Street - 6th Floor New York, NY 10036–6710
SBC 08025IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 8 100 Dey Place Edison, NJ 08817–3700

 

Director of Field Operations - West (SBC 560XX)

Director of Field Operations - West (SBC 560XX)Address
SBC 56005IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 4 220 SW 3rd Avenue MS 0130 Portland, OR 97204–2825
SBC 56010IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 3 56 Inverness Drive East - DEN 4290SO Englewood, CO 80112–5129
SBC 56020IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 2 55 South Market Street HQ 1270 San Jose, CA 95113–2324
SBC 56025IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 1 450 Golden Gate Avenue - SF6107 San Francisco, CA 94102–3661
SBC 56050IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 6 450 Golden Gate Avenue - SF6107 San Francisco, CA 94102–3661

 

RFPH - Retailers, Food, Pharmaceuticals and Healthcare Industry (PBC 304)
Director of Field Operations - East (SBC 275XX)

RFPH - Retailers, Food, Pharmaceuticals and Healthcare Industry (PBC 304) Director of Field Operations -East (SBC 275XX)Address
SBC 27505IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 9 700 West Capital Avenue Stop 1300–LIT Little Rock, AR 72201–3225

 

Director of Field Operations - West (SBC 590XX)

Director of Field Operations - West (SBC 590XX)Address
SBC 59010IRS-LBandl Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 2 230 S. Dearborn Street - Rm 2230 Chicago, IL 60603-1505
SBC 59015IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 4 2001 Butterfield Road-4800WSB Downers Grove, IL 60515–1050
SBC 59020IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 5 316 North Robert Street - Stop 4100STP St. Paul, MN 55101–1495
SBC 59025IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 3 230 S. Dearborn Street Room 3000MS-4000CHI Chicago, IL 60604–1505
SBC 59050IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 1 230 S. Dearborn Street Room 3000MS-4000CHI Chicago, IL 60604–1505

 

HMT - Heavy Manufacturing and Transportation Industry (PBC 305) - Director of Field Operations - New Jersey (SBC 080XX)

HMT - Heavy Manufacturing and Transportation Industry (PBC 305) - Director of Field Operations - New Jersey (SBC 080XX)Address
SBC 08005IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 2 7850 S.W. 6th Court; Stop 4710 Plantation, FL 33324–3202
SBC 08010IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 3 1122 Town and Country Commons; Suite 250 Chesterfield, MO 63017–8200
SBC 08015IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 1 400 West Bay Street; Mail Stop 4100 Jacksonville, FL 32202–4410
SBC 08020IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 4 201 Como Park Blvd Cheektowaga, NY 14227–1416
SBC 08050IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 5 2888 Woodcock Boulevard – Stop 072–N Atlanta, GA 30341–4002

 

Director of Field Operations - Michigan (SBC 250XX)

Director of Field Operations - Michigan (SBC 250XX)Address
SBC 25005IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 7 5990 West Creek Road Independence, OH 44131–2190
SBC 25010IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 6 477 Michigan Avenue - Room 2423 Detroit, MI 48226–4523
SBC 25015IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 10 310 W. Wisconsin T-1 Milwaukee, WI 53203–2213
SBC 25020IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 9 24000 Avila Road - Stop 6011 - Room 3506 Laguna Niguel, CA 92677–3405
SBC 25025IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 8 1000 Liberty Avenue Pittsburgh, PA 15222–4004

 

FS - Field Specialist (PBC306) - Program Manager - Financial Products Specialist (SBC 800XX)

FS - Field Specialist (PBC306) - Program Manager - Financial Products Specialist (SBC 800XX)Address
SBC 80005IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 1 (1910) 575 North Pennsylvania Street, MS LM505 Indianapolis, IN 46204–1563
SBC 80010IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 2 (1890) 55 South Market Street, MS HQ4100 San Jose, CA 95113–2324
SBC 80015IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 3 (1900) Financial Products Territory Manager Monmouth Executive Center, Suite 2 4 Paragon Way Freehold, NJ 07728–7895

 

Program Manager - Computer Audit Specialists (SBC 810XX)

Program Manager - Computer Audit Specialists (SBC 810XX)Address
SBC 81005IRS-LB&I Field Specialists Attn: Manager — CAS Territory 1 (1790) 801 Broadway, Suite 201, MDP 123 Nashville, TN 37203–3816
SBC 81010IRS-LB&I Field Specialists Attn: Manager — CAS Territory 2 (1780) 4050 Alpha Road-MS 4000NWSAT Farmers Branch, TX 75244–4201
SBC 81015IRS-LB&I Field Specialists Attn: Manager — CAS Territory 2 (1810) 24000 Avila Road-MS 6031 Laguna Niguel, CA 92677–3405
SBC 81020IRS-LB&I Field Specialists Attn: Manager — CAS Territory 4 (1820) 110 West 44 Street, 8th Floor-CAS:1820 New York, NY 10036–6710

 

Program Manager - Engineers (SBC 820XX)

Program Manager - Engineers (SBC 820XX)Address
SBC 82005IRS-LB&I Field Specialists Attn: Manager — ENG Territory 1 (1840) 7850 SW 6th Court Plantation, FL 33324–3202
SBC 82015IRS-LB&I Field Specialists Attn: Manager — ENG Territory 3 (1850) 450 Golden Gate Ave, SF6107 San Francisco, CA 94102–3661
SBC 82020IRS-LB&I Field Specialists Attn: Manager — ENG Territory 4 (1870) 1 Montvale Avenue Stoneham, MA 02180–3559
SBC 82025IRS-LB&I Field Specialists Attn: Manager — ENG Territory 5 (1860) 316 N. Robert Street, Stop 4300STP St. Paul, MN 55101–1495

 

Program Manager-Economists (SBC 830XX)

Program Manager-Economists (SBC 830XX)Address
SBC 830XXIRS-LB&I Field Specialists Attn: Economist Program Manager 2888 Woodcock Blvd., MS 682D Atlanta, GA 30341–4002

 

Program Manager-Employment Tax Specialists (SBC 840XX)

Program Manager-Tax Specialists (SBC 840XX)Address
SBC 840XXIRS-LB&I Field Specialists Attn: Employment Tax Program Manager 24000 Avila Road, MS 6041 Laguna Niguel, CA 92677–3405

Exhibit 3.13.62-11

Collection Activity Report (CAR) and Area Office (AO) Addresses

CityCity
04-Boston (New England) Internal Revenue Service Chief Compliance (Collection) P.O. Box 9112 Boston, MA 0220335-Indianapolis (Indiana) Internal Revenue Service Chief Compliance (Collection) P.O. Box 44687 Indianapolis, IN 46244
06-Hartford (Connecticut–Rhode Island) Internal Revenue Service Chief Compliance (Collection) Stop 204 135 High Street Hartford, CT 0610336-Chicago (Illinois) Internal Revenue Service Chief Compliance (Collection) P.O. Box 1193 Chicago, IL 60690
11-Brooklyn Internal Revenue Service Chief Compliance (Collection) P.O. Box 380 Brooklyn, NY 1120238-Detroit (Michigan) Internal Revenue Service Chief Compliance (Collection) P.O. Box 32500 Detroit, MI 48232
13-Manhattan39-Milwaukee (Midwest)
Internal Revenue Service Chief Compliance (Collection) P.O. Box 3000 Manhattan, NY 10008Internal Revenue Service Chief Compliance (Collection) P.O. Box 495 Milwaukee, WI 53201
16-Buffalo (Upstate New York)41-St. Paul (North Central)
Internal Revenue Service Chief Compliance (Collection) 11 W. Huron Street, Room 406B Buffalo, NY 14202Internal Revenue Service Chief Compliance (Collection) P.O. Box 64556 St. Paul, MN 55164
22–Newark (New Jersey)43-St. Louis (Kansas-Missouri)
Internal Revenue Service Chief Compliance (Collection) P.O. Box 1269 Newark, NJ 07101Internal Revenue Service Chief Compliance (Collection) P.O. Box 1146 HW Wheeler Station St. Louis, MO 63188
23-Philadelphia (Pennsylvania)52-Baltimore (Delaware-Maryland)
Internal Revenue Service Chief Compliance (Collection) P.O. Box 12050 Philadelphia, PA 19106Internal Revenue Service Chief Compliance (Collection) P.O. Box 538, Room 627 Baltimore, MD 21203
31-Cincinnati (Ohio)54-Richmond (Virginia-West Virginia)
Internal Revenue Service Chief Compliance (Collection) P.O. Box 1579 Room 3403 Cincinnati, OH 45201Internal Revenue Service Chief Compliance (Collection) P.O. Box 10107 Richmond, VA 23240
33-Laguna Niguel (Southern California)56-Greensboro (North-South Carolina)
Internal Revenue Service Chief Compliance (Collection) P.O. Box C–11 Laguna Niguel, CA 92677Internal Revenue Service Chief Compliance (Collection) 320 Federal Place Greensboro, NC 27401
75-Dallas (North Texas)58-Atlanta (Georgia)
Internal Revenue Service Chief Compliance (Collection) 1100 Commerce Street Dallas, TX 75242-1100Internal Revenue Service Chief Compliance (Collection) Room 1665 401 West Peachtree Street Atlanta, GA 30365
76-Houston59-Jacksonville (North Florida)
Internal Revenue Service Chief Compliance (Collection) Mail Stop 500BP 3223 Briarpark Houston, TX 77042Internal Revenue Service Chief Compliance (Collection) P.O. Box 35045 Jacksonville, FL 32202
77-San Jose (Central California)62-Nashville (Kentucky–Tennessee)
Internal Revenue Service Chief Compliance (Collection) Suite 900 1 North 1st San Jose, CA 95113Internal Revenue Service Chief Compliance (Collection) P.O. Box 1107 Nashville, TN 37202
84-Denver (Rocky Mountain)65-Ft. Lauderdale (South Florida)
Internal Revenue Service Chief Compliance (Collection) 600 Seventeenth Street Denver, CO 80202–2490Internal Revenue Service Chief Compliance (Collection) Room 329 Building B University Drive North Fort Lauderdale, FL 33324
86-Phoenix (Southwest)66-Puerto Rico
Internal Revenue Service Chief Compliance (Collection) 2120 N. Central Ave. Phoenix, AZ 85004Internal Revenue Service Attn: Cynthia Wren, Compliance P.O. Box 384 Washington, DC 20044
91-Seattle (Pacific–Northwest)72-New Orleans (Gulf Coast)
Internal Revenue Service Chief Compliance (Collection) MS 200 915 Second Ave. Seattle, WA 98111Internal Revenue Service Chief Compliance (Collection) Stop 6 500 Camp Street New Orleans, LA 70130
94-San Francisco (Northern California)73-Oklahoma City (Arkansas–Oklahoma)
Internal Revenue Service Chief Compliance (Collection) Stop 4–3–13 P.O. Box 36030 San Francisco, CA 94102Internal Revenue Service Chief Compliance (Collection) MS 5000 OKL 55 N. Robinson Oklahoma City, OK 73102
95-Los Angeles74-Austin (South Texas)
Internal Revenue Service Chief Compliance (Collection) P.O. Box 1431 Los Angeles, CA 90053Internal Revenue Service Chief Compliance (Collection) P.O. Box 250 Austin, TX 78767
98-International
Internal Revenue Service Attn: Cynthia Wren, Compliance P.O. Box 384 Washington, DC 20044
Area Office Addresses for Taxpayer ServicesMidstate’s Region
Internal Revenue Service Regional Chief Customer Service 4050 Alpha Road-Stop 6600 MSRO Dallas, TX 75244–4203Internal Revenue Service Midwest area office Chief Customer Service Division MS 6600 MIL 310 West Wisconsin Ave. Milwaukee, WI 53203-2221
Internal Revenue Service Arkansas-Oklahoma area office Stop 6600 OKC 55 N. Robinson Oklahoma City, AR 73102Internal Revenue Service North Center area office Chief Customer Service Suite 400 North 2550 University Ave, W St. Paul, MN 55101
Internal Revenue Service Houston area office Stop 6605 Hal 8701 5. Gessner Houston, TX 77074Internal Revenue Service North Texas area office Chief Customer Service MS 6620 DAL 1100 Commerce Street Dallas, TX 75242-1100
Internal Revenue Service Kansas-Missouri area office (St. Louis) 1222 Spruce Street St. Louis, MO 63103
Internal Revenue Service Illinois area office Chief Customer Service MS 60604 CHI 230 South Dearborn Street Chicago, IL 60604Internal Revenue Service South Texas area office Chief Customer Service Division Stop 6620 AUS 300 East Eighth Street Austin, TX 78701
Area Office Addresses for Taxpayer Services
Northeast Region
Internal Revenue Service Region Chief Customer Service Room 1110 90 Church Street Station New York, NY 10007Internal Revenue Service Ohio Area Office Chief Customer Service Rm 2405 550 Main Street Cincinnati, OH 45202--5204
Internal Revenue Service Brooklyn Area Office Chief Customer Service 625 Fulton Street Brooklyn, NY 12207Internal Revenue Service Connecticut—Rhode Island area office Chief Customer Service William R. Cotter Federal Building Stop 115 135 High Street Hartford, CT 06103
Internal Revenue Service Manhattan Area Office Chief Customer Service 110 West 44th Street New York, NY 10036Internal Revenue Service Michigan Area Office (Detroit) Chief Customer Service 447 Michigan Ave. Detroit, Ml 48226–2597
Internal Revenue Service New England Area Office Chief Customer Service 7th Floor, Rm 775 JFK Building Boston, MA 02203Internal Revenue Service Pennsylvania Area Office Chief Customer Service RM 6424 600 Arch Street Philadelphia, PA 19106
Internal Revenue Service Upstate New York Area Office Chief Customer Service Apple Business Park Union Road and Bennett Road Cheektowaga, NY 14225–060Internal Revenue Service New Jersey area office (Newark) Chief Customer Service Division 425 Raritan Center Parkway Edison, NJ 08816
Southeast Region
Internal Revenue Service Regional Chief Customer Service Stop 140–R P.O. Box 926 Atlanta, GA 30370Internal Revenue Service Indiana area office Chief Customer Service RM 553-B 575 North Pennsylvania Indianapolis, IN 46204
Internal Revenue Service Georgia area office Chief Customer Service RM 531, Stop 901-D 401 West Peachtree Street Atlanta, GA 30370Internal Revenue Service North Florida area office Stop 6040, RM 369 400 West Bay St. Jacksonville, FL 32202
Internal Revenue Service South Florida Area Office Chief Customer Service One North University Drive Plantation, FL 33324–2590Internal Revenue Service Gulf Coast area office Chief Customer Service Stop 50 600 S. Maestri Pl. New Orleans, LA 70130
Area Office Addresses for Customer Service
Southeast Region
Internal Revenue Service Delaware-Maryland area office Chief Customer Service RM 620B 31 Hopkins Plaza Baltimore, MD 21201Internal Revenue Service Kentucky-Tennessee Area Office Chief Customer Service 5889 Nolensville Road Nashville, TN 37211
Internal Revenue Service North-South Carolina Area Office Chief Customer Service RM 120 320 Federal Place Greensboro, NC 27401Internal Revenue Service Virginia-West Virginia Area Office Chief Customer Service RM 10-016 400 North Eighth St. Richmond, VA 23240
Western Region
Internal Revenue Service Regional Chief Customer Service 1650 Mission Street San Francisco, CA 94103
Internal Revenue Service Laguna Niguel area office Chief Customer Service 2400 Avila Road Laguna Niguel, CA 92607Internal Revenue Service Rocky Mountain area office Chief Customer Service Stop 6650DEN 600 17th Street Denver, CO 80202–2490
Internal Revenue Service Los Angeles area office Chief Customer Service RM 5202 300 N. Los Angeles Street Los Angeles, CA 90012Internal Revenue Service Central California Area Office Chief Customer Service 3rd Floor 55 South Market Street San Jose, CA 95113
Internal Revenue Service Southwest area office Chief Customer Service Stop 6655 PX 210 E. Earl Street Phoenix, AZ 85012Internal Revenue Service Pacific Northwest Area Office Chief Customer Service 915 Second Avenue Seattle, WA 98174
Internal Revenue Service North California Area Office Stop 15005 1301 Clay St. Oakland, CA 94612

Exhibit 3.13.62-12

IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels

CodesIMF PackageDescription/Destination
00-021040 SSThe FO 98, US Possessions, Canada and Mexico FO 66
04–061040PR
07–091040NR-EZ
10\*1040-1Principal Non-Business without F2441
151040–V
16FO 66
20\*1040-2Principal Non-Business with/Form 2106 and F2441 FO 66
26FO 66
30\*1040-3Full Non-Business w/Schedule D, E, and F2441
36FO 66
40\*1040-4Business w/Schedule D, E, and R
46FO 66
50\*1040-5Business w/Schedule C, A, B, C-EZ, E, EIC, SE, 2441, and 4562
56FO 66
601040-6Business w/Schedule F and J
611040SS Stateside addresses
621040SS Mail Label SPC 66
661040PR Mail Label SPC 66
681040NR Stateside addresses
691040NR Mail Label SPC 66
701040-71040 Tax Package for Taxpayers with foreign (ACI)
751040A-11040A w/Schedule 1,2, and EIC
761040A-21040A w/Schedule 1, 2, 3 and EIC
801040-8A, B, and D
86FO 66
901040-9A, B, and E
951040-10A, B, C, C-EZ, D, EIC, SE, and 4562,
H1040 Sch HHousehold Employer
JN1040ES w/o voucher
NR1040NR
S1040ES
SF1040ES
Z11040EZ1040EZ
Code and BMF LabelDescription
A720 Package
AM730
BB11C
B940
BC940 (Sample for Test)
BK940 (Sample for Test)
BR940 Credit Reduction
BX940 (Sample for Test)
BY940 (Sample for Test)
BZ940 EZ
BG940 BG
C941
CA944 Package
CI941 Seasonal/Intermittent
CRCT-1
CT941TEL
CX944 Taxpayer Notification
E941 PR
EA944 PR Package
EI941 PR Seasonal/Intermittent
EX944 Taxpayer Notification
F944 SS
FA944 SS Package
FX944 SS Taxpayer Notification
H943
J943 PR
JN945
IH990T
P940PR
L - 38961065
LP1065 Postcard
M - 38961120
MP1120 Postcard
Y1120H
N - 38961120S
NP1120S Postcard
PP1099
R1042
S1040ES
APE-File Postcard F8160E
U2290
IPUB 15
KPUB 51
VPUB 393
II - 34195227
FFPUB 80 Package
ZA1120 SF
ZB1120 RIC
ZC1120 REIT
W1120 ND
MX1120 L
MY1120 PC
LAForm 8752

Exhibit 3.13.62-13

Transcripts Received from Computer Branch

Transcript TitleRouting/Distribution****and Special Instructions
"25000"FILES
100 PN–ADVCSCO
100 PNFINCSCO
100 PENACTCSCO
ABST 11AM
ACS Info (ACRW 8002)CSCO
AMRH01AMRH
AMRH02AMRH
AMRH03AMRH
AMRH04AMRH
AMRH05AMRH
AMRH06CSCO
AMRH07CSCO
AMRH08AMRH
AMRH09AMRH
AMRH10AMRH
AMRH11AMRH
AMRH12AMRH
AMRH13Accounting (Installment Billing Clerk)
AMRH14Statutes
AMRH15Erroneous Refund Function
AM16-J (IMF)AMRH
AMRH16-Y (BMF)AMTRH
AMRH17CSCO
AMRH18CSCO
AMRH19CSCO
AMRH20AMRH
AMRH21AMRH
AMRH22AMRH
AMRH23CSCO
AMRH24AM
AMRH25Underreporter
AMRH26AMRH
AMRH27Underreporter
AMRH28COLL
AMRH30EXAM
AM-X01STAT
AM-X02STAT
AM-X03STAT
AM-X04STAT
AM-X05STAT
AM-X06CSCO
AM-X07CSCO
AM-X08STAT
AM-X09STAT
AM-X10STAT
AM-X11STAT
AM-X12STAT
AM-X13ACCT
AM-X14STAT
AM-X15Erroneous Refund Function
AM-X16STAT
AM-X18CSCO
AM-X19CSCO
AM-X20STAT
AM-X21STAT
AM-X22STAT
AM-X23CSCO
AM-X24AM
AM-X25Underreporter
AM-X26STAT
AM-X27Underreporter
AM-X28CSCO
AM-X29STAT
ATSDT–1Exam (ATJ Coord)
ATSDT-PFNExam (PFN Coord)
ASAPHITSELF Suitability
BMF CTR (160–40–07)FILES
BMF DisclosureDISC
BMF INV SSNECU
BMF–MF (160-40-11)Exam Class
BUWH FTDOR
CC 99 CLNUPCOLL
COLL CHILDCAREExam CSCO
(421–4F–11, 12, 13 Collateral (TRS 04)FO
COMPACCT
Combat (TRS 04)DO
Combat ZONCOLL
CON-TRANSTechnical Unit
CSEDCSCO
CR-NOMATCHAM
CREL DECDAM
CTRQRDT
CV PN CREDExam Processing Function
CZN0500 AMAM (Accounts Maintenance)
CZ500AMAM
CZN0500CDCSCO (Collection)
CZ500C0CSCO (Collection)
DECD ESCRAM
DEFAULTSCCSCO
DEFERRALAM
DEL ASSESSOSPC EP Acct. Unit M/S 6270
DIAG-P (TRS 04)User Support
DIAG-Q (TRS 04)User Support
DIF 1040 (418-49-14)Exam
DOC 64-011 Condition MemoECU
420 814ECU
460 817 number1ECU
46 960ECU
848 960ECU
AIM 870ECU
AMD 874ECU
DA 871ECU
DPL 850ECU
DRT 808ECU
EXC 869ECU
INA 811ECU
DUPASMTAM
DUPSPOSExam
EC-TDI-RSHECU
EIRSSTFILES
EP CAF ACTCAF
EP CAF PLNCAF
EP-TDI-RESECU
ERR DOC 51ECU
EXES-TC 840AMRH
F4466AM
FOL-UPSCEB
FOLLOW-UP W-4CSCO
FOREIGN INFO RETURNSCEB
FRIVOLOUSFrivolous Returns Program; Ogden
FTD FIDUCINSOLVENCY
HHS DependEXAM
HM19 Reval-CPNLCSCO
HM19 NOHRG-CPNLCSCO
HOSTAGEEXAM
HQ RefundOR
IIRSSTCIB
IMFReq
INSL-FINANCOLL
INTELENTTY/INTELENTYCIB
INTEL-910CIB
INTEL-914CIB and FO CI
INTEL-914CCIB
INTEL-916QRDT
INTEL-918QRDT
INIT BLLCFO, Case Processing or Technical Support
IRAFASSESSAccounts Management
IRMF (417-44-11)FO/OR SPC Function
IRMA (417-32-11)EXAM
KITAMangement Staff
IRS-Emp. DLNQN.O.
LATDEP-FEDEO Entity OSC 6271
LC-ROLLVROR
LITIGATIONFO Col
LP CANCEL DEPARTMENTRefund Inquiry/Taxpayer Relations Branch
MAG FIL DISECU
MD FIL SEPSCEB
MERGEITINITIN Unit, Philadelphia
MRGE CAFCAF
MFT 05 REFAM
Military (TRS 04)DO
MILLION $OR -BMF
MIRRORFAILCSCO
MISDF8453XEntity (EO)
MISDF8871Entity (EO)
Module/EntityREQ
MUL FILSCEB
NM-19 REVAL-CPNLCSCO
NM-19 NOMRG-CPNLCSCO
NMFLCSCO
NMFL HHSNMF ACCT w/last 5 digits of DLN of 9
NO ENTITY (maybe included)ACCT
NO xxxxx Module (maybe included)ACCT
NOMRG-400NM01 - ADJ
VESTNM02 - ADJ
XXSSNNM03 - ADJ
914NM04 - CIB
916NM05 - CI
918NM06 - CI
TDANM07 - CSCO
DUPNM08 - ADJ
576NM09 - ADJ
930NM10 -ADJ
424NM11 - ADJ
940NM12 - EXAM
520NM13 - FO-COLL
NOMRG-RPSNM14- ADJ
CAFNM15 -TR
RECRNM16 - ADJ
LTEXNM18 - ADJ
TAXINM19 -ADJ
CPNLNM20 -CSO
ATSNM21 - EXAM
CONSNM22 -ECU
STATNM24 -ECU
GENNM25 -ECU
AFNM26 -ECU
MULTSPOSENM17 -ADJ
NO MRG-AB11ADJ
NO MRG-8752ADJ
NO MRG-NOUSECU
NO MRG-91XCI
FYMNM27- ECU
NCECU
SSNM29 - ECU
NOMRG-DRTECU
NOMRG-INAECU
NOMRG-DPLECU
NOMRG-EXCECU
NOMRG-011AM
NOMRG-141ECU
NOMRG-LOCECU
NOMRG-846ECU
NOMRG-848ECU
NOMRG-420ECU
NOMRG-AIMEXAM
NOMRG-DAECU
NOMRG-AMDEXAM
NRPS REVIEWNR
NOMRG-NCECU
OICCSCO
OIC DEFAULTCSCO
PAR/SUB–CRAcct
Plan MergeECU
PMF PATRA (102-23-XX)N/A
(a) UNPOSTED CPGUF
(b) CIVIL PENALTYIRP Civil Penalty Unit
(c) PATRRequestor
(d) BMF/IMFFILES
Privacy RestrictedTech
PrivacyCorres
Privacy Rights RestrictedTech
Privacy RightsCorres
PUSH CODE (EPMF TC 930)TPR
POSSDELPENAM
PMTEXPCSEDCOLL
PMTOVERCANACCT Br
\-QFRZALERT (Job number D602911)Exam
REFMFT31AM
REFUND-INTN/A
REFUNDNotice Review
REFUND-ENotice Review
REFUND-SNotice Review
REMIICClassification
REV EMP CECU
REVAL-400AM
REVAL-VESTAM
SPSSNMFT31ACCT Br
XXSSNAM
914CIB
916CI
918CI
TDACSCO
DUPAM
576AM
930AM
424EXAM
940EXAM
520FO-COLL
RPSAM
CAFTR
RECRAM
PDTFO-COLL
TAXIAM
CPNLCSCO
ATSEXAM
CONSECU
STAT02STAT
STAT03STAT
STAT04STAT
STAT05STAT
STAT06CSCO
STAT07CSCO
STAT08STAT
STAT09STAT
STAT10STAT
STAT11STAT
STAT12STAT
STAT13ACCT
STAT14STAT
STAT15Erroneous Refund Function
STAT16STAT
STAT18CSCO
STAT19CSCO
STAT20STAT
STAT21STAT
STAT22STAT
STAT23CSCO
STAT24AM
STAT25Underreporter
STAT26STAT
STAT27Underreporter
STAT28CSCO
STAT29STAT
STAT30EXAM
STEXSTAT
STEX–XSFSTAT
RFND LITFILES
RPS MIS610AM
RSED–EXAMExamination
RSED FZFO-COLL
RSED STATStatutes
SCADDRESSFILES
CSCO-TC 521FO-COLL
SPECACCT
SPOSEFIELDCSCO
SSNSECU
STAT-IMF/BMFStatute
Except AM19CSCO
STAT IRAStatute
Sub 25000OR
SUBSTAN-CRPayment Tracer Function
TAXCT-Case w/appeal codeSame as line TC 520 FO APPEALS
TAXCT-Case w/appeal codeSame as line TC 30X FO APPEALS
TAXCT-Case w/o appeal codeTo AO of the 50 DLN FO APPEALS
TC977-AIMEXAM
TCB 367AM
TCMP TransN/A
TD IFRZ-150CSCO
TDIFRZALRTCSCO
TDIFRZ-EXAMSPC EXAM
FO-SPFO Special Procedures
TDI RESEARCHCSCO \* Exception: EPMF to ECU M/S 6273 Ogden
TRACS-Limited PayabilityAcct. Br.
CancellationsN/A
TRACS-ReclamationsAcct. Br.
TRACS-Undeliverable CheckAcct. Br.
CancellationsN/A
TRACS-Payment over CancellationsAcct. Br.
TRANS 844Acct
TRANSCRIPTExam by ORG code
TREASYBONDAcct - (Estate Tax Installment Billing)
UPC 71 RELUNP
UNPTRUE DUPUNP
UNREV TC 520FO Coll
UPC 305UNP
UPC 310 FRCECU -BMF
UPC 338 FRCUNP
UPC 322 RLSCUNP
UPC 823UNP
UR Transcript/All OtherURB
VERFPYMTAMRH
VIRGIN ISSCEB
6232N/A

Exhibit 3.13.62-14

ACS Notices, Letters, Listings, and Levies

Run/File IDsLetter NumberShort Title CodeAction Required and Dist.ActionMailer Env.Return Env.Stuffers
NOT2101ACSx668W ©LEVYCSCOMSU FM CSCO (F)(1)E-125LE-73N/A
NOT2101ACSx668W©LEVYCSCOMSU FM CSCO (F)(1)N/AE-73N/A
NOT2102ACSx8519LEVYSCSCOMSU FM CSCO (F)(1)E-125RE-73N/A
NOT2201ACSxLP47GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP51GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP52GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP53GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP59GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP61GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP62GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP64GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2201ACSxLP68GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT 2202ACSxLT11GEN LTRCSCOMSU FM CSCO (F)(1)E-142E-73PUB594 PUB1660 F12153
NOT2203ACSxLT14GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT16GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT18GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT21GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT23GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT24GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT25GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT26GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT27GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73F433F
NOT2203ACSxLT28GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2203ACSxLT29GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73F433F
NOT2204ACSxLT30GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73F2159
NOT2204ACSxLT33GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2204ACSxLT35GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2204ACSxLT37GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2204ACSxLT38GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N910
NOT2204ACSxLT40GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
NOT2204ACSxLT99GEN LTRCSCOMSU FM CSCO (F)(1)E-178E-73N/A
ACRD8003Action ListREQUESTCSCOMSU BURSTN/AN/AN/A
ACRW8002INFO Transcript TDAN/ACSCON/AN/AN/AN/A
ACRW8003INFO Transcript TDIN/ACSCON/AN/AN/AN/A
ACRW8301, W8302Action ListN/ACSCON/AN/AN/AN/A
ACRD8005Tax LiensN/ACSCON/AN/AN/AN/A
ACRW8001DIAGN ListN/ACSCON/AN/AN/AN/A
ACRD1001, W1501Error ListN/ACSCON/AN/AN/AN/A
ACRD8008, W8010Transmittal Register Letters/action REQUESTN/ACSCON/AN/AN/AN/A
ACRD8011TDE INFO ReportN/ACSCON/AN/AN/AN/A
ACRW8003, W8303Transmittal RegisterN/ACSCON/AN/AN/AN/A
ACRW8503Transmittal Register -Weekly Letters/leviesN/ACSCON/AN/AN/AN/A
N/AN/AN/ACSCON/AN/AN/AN/A

Note:

LP Letters require a return envelope with the call site address on it. LT Letters require a return envelope with the special SC ACS post office box address on it. For each levy (NOT21) and general letter output (NOT22) there is a weekly and daily run. Output for each call site is identified by an alpha character following the number.

Example:

NOT2101 ACSA denotes levy output for call site A. Shown below are identifiers for daily and weekly output for each respective call site:

Daily levies, 8519s and General LettersWeekly Levies, 8519s and General Letters
A= Call site AK= Call site A
B= Call site BL= Call site B
C= Call site C (PSC only)M= Call site C (PSC only)
I= Call site I (CSC only)N= Call site I (CSC only)

Exhibit 3.13.62-15

AIMS Outputs Handling and Distribution

Run/File ID numberReport/TableTitle/DescriptionReport LevelDistribution Codes
AMS0141A-TN/AAIMS Openings Reject RegisterSCSC Exam Br
AMS0723N/AAIMS LabelsN/AMSC to Files
AMS0821N/AAIMS Charge-OutsN/AMSC to Files
AMS2541N/ADesert Storm ReportPBC\*SC Exam Br
AMS7143NACLNon-Assessed Closure ListingPBC\*SC Exam Br
N/AN/AListing - SB/LM/WI/TE/SCN/AN/A
AMS7144N/ATC 424 Overage ReportSCSC Exam Br
AMS7145N/AEITC Certification ListingSCSC Exam Br
AMS8141N/AAIMS Duplicate Records ReportSCSC Exam Br
AMS9541N/ASkeletal Report RecordPBC\*SC Exam Br

Note:

*Area for SB/SE and Taxpayer Services" due to recent change from Wage and Investment (W&I) to Taxpayer Services (TS).

Exhibit 3.13.62-16

AIMS Outputs Handling and Distribution

Run/File ID numberReport/Table numberTitle/DescriptionReport LevelDistribution Codes
ARP 2940SC4.0Statue Date Pending ListGroupSC Exam Br

Exhibit 3.13.62-17

AIMS Outputs: Shipping Address

Distribution CodeShipping Address
EOInternal Revenue Service 1100 Commerce Street Attn: Jackie Hightower SE:T:EO:E:PR:SP Mail Code 4980 DAL Dallas, Texas 75242-1100
EPInternal Revenue Service 31 Hopkins Plaza Attn: Alice Marchiano SE:T:EP:E:PR:SP Room 1542 Baltimore, MD 21201
FSLInternal Revenue Service William H. Reed Program Manager, Federal State Local Governments SE:T:GE:FSLG 5T1 1750 Pennsylvania Ave., NW PBC 416 EGC 7240-7269 1111 Constitution Ave. Washington, DC 20224-0001
ITGInternal Revenue Service Thelma Y. Smith Program Analyst, Indian Tribal Governments SE:T:GE:ITG 5M3 1750 Pennsylvania Ave., NW 1111 Constitution Ave. PBC 417 EGC 7270-7299 Washington, DC 20224-0001
LB&ISee Exhibit 3.13.62-10, Field Addresses for Examination.
NO SB/SEInternal Revenue Service SE:S:C:CP:CW:EMIS NCFB C8/412 5000 Ellin Road Lanham, Maryland 20706-1348
PSP SB/SESee Exhibit 3.13.62-10, Field Addresses for Examination.
TEBInternal Revenue Service 1111 Constitution Ave NW SE:T:GE:TEB:CPM NCA-533-08 Washington, DC 20224
Taxpayer Services (TS) (previously Wage and Investment (W&I))See Exhibit 3.13.62-10, Field Addresses for Examination.

Exhibit 3.13.62-18

Abusive Tax Shelter

Run/File ID numberATS Title/DescriptionDistribution
ATS 01-01Abusive Tax Shelter Charge-outsMSU (B) to DOC PER
ATS 01-40Abusive Tax Shelter Daily SummaryCI
ATS 01-41Abusive Tax Shelter Charge-out ListingCI

Exhibit 3.13.62-19

Centralized Authorization File

Run/File ID#Title/DescriptionDistribution
CAF 03-03CAF Notice File CP 547MSU See 3.13.62-56
CAF 03-40CAF Deleted Module ReportT.P.R. POA Unit
CAF 03-41Unprocessable Record ListT.P.R. POA Unit
CAF 35-41Error and Dropped Records ListT.P.R. POA Unit
CAF 37-41Invalid ListT.P.R. POA Unit
CAF 70-40CAF Quarterly ReportMgmt. Supp, H, T:T:Q:R
CAF 70-41CAF History Record Error ReportT.P.R. POA Unit

Exhibit 3.13.62-20

Collection Activity Reports

Run/File ID #Titles/DescriptionDistribution \ = See Notes at Bottom*Report Symbols
CAR 32Online ListingControl GroupN/A
CAR 32-44Run Controls and Amount Error ReportControl GroupN/A
CAR 32-45Run Control and Amount Error ReportControl GroupN/A
CAR 46Online ListingControl GroupN/A
CAR 8143Taxpayer Delinquent Account (TDA) Rpt Part 21 Copy to DistrictNo-5000-1/2/241/242
CAR 8243Taxpayer Delinquent Account (TDA) Rpt Part 11 Copy to DistrictNo-5000-1/2
CAR 8343Pending Installment Agreement Rpt1 Copy to DistrictNo-5000-222
CAR 8443Taxpayer Delinquency Investigation (TDI) Rpt1 Copy to DistrictNo-5000-3/4
CAR 8543Type Assessment Rpt Part 11 Copy to DistrictNo-5000-241/242
CAR 8643Installment Agreement Report1 Copy to DistrictNo-5000-5/6
CAR 77-40E.O. Rpt of Delinquent Returns Notices and Invest\\\* H(1)N/A
CAR 78-40Employee Plan Rpt Delinquent Rtn Notices Invest and Accounts\\\\ H(1)N/A
CAR 97-40Weekly Terminal ReportBy Request OnlyN/A

Note:

****HZH Attn: CP:E:FS
****HZH Attn: CP:E:FS
Collection Activity Report Addresses are contained in Exhibit 3.13.62-11, Collection Activity Report (CAR) and Area Office (AO) Addresses.

Exhibit 3.13.62-21

Case Assignment Listings

Run/File ID#Title/DescriptionCodesDistribution
CCA 01-20IDRS Case Assignment1717-1720UNR
CCA 01-20IDRS Case Assignment1731-1733QAB
CCA 01-20IDRS Case Assignment1795TPR
CCA 01-20IDRS Case Assignment1752TPR
CCA 01-20IDRS Case Assignment1791IA
CCA 01-20IDRS Case Assignment1773-1776SCEB
CCA 01-20IDRS Case Assignment1771-1772CSCO ACS
CCA 01-20IDRS Case Assignment1734MSU (B) to MGMT STAFF
CCA 01-20IDRS Case Assignment1726-1728INPUT CORR
CCA 01-20IDRS Case Assignment1721UNPOST
CCA 01-20IDRS Case Assignment1767-1770CSCO
CCA 01-20IDRS Case Assignment1715-1716INPUT CORR
CCA 01-20IDRS Case Assignment1710SUPPORT
CCA 01-20IDRS Case Assignment1709OPERATIONS
CCA 01-20IDRS Case Assignment1736-1750ADJ
CCA 01-20IDRS Case Assignment1781-1789EXAM
CCA 01-20IDRS Case Assignment1711R&C BR
CCA 01-20IDRS Case Assignment1797PRO
CCA 01-20IDRS Case Assignment1702-07ACCTG BR
CCA 01-20IDRS Case Assignment1753-1764TPR
CCA 01-20IDRS Case AssignmentN/AEXAM
CCA 01-20IDRS Case Assignment1730R&C SUPER
CCA 01-20IDRS Case Assignment1798DISCLOSURE OFC
CCA 01-20IDRS Case Assignment1793DISCLOSURE OFC
CCA 03-20CLAIMS DISPOSITION LISTN/ATPR (2)
CCA-30-40CCA DATA INVALID LISTINGN/ASUPPORT
CCA-32IDRS TOTAL CASE CONTROL INVENTORYN/AACCTG (6)
CCA-42–22IDRS INVENTORY REPORTN/ALOCAL DESIGNATION
CCA-41-40ACCOUNTS MAINTENANCE INVENTORY REPORTN/AACCTG BRANCH
CCA-01IDRS CASE ASSIGNMENT LISTINGN/AREQUISITION
CCA-42-23IDRS OVERAGE REPORTN/ALOCAL DESIGNATION
CCA-42-24IDRS MULTIPLE REPORTN/ALOCAL DESIGNATION
CCA-0226IDRS CASE CONTROL ACTIONN/ACSA
CCA-0240IDRS INVALID SPC UNIT SELECTION RECORDSN/ACSA
CCA-0246IDRS ERRONEOUS MF DATA LISTN/ACSA
CCA-0242IDRS ASSIGNED CASE LISTINGN/AUSER SUPPORT
CCA-0244IDRS UNASSIGNED CASE LISTINGN/AUSER SUPPORT
CCA-4640IDRS CCF AGE WARNING LISTN/AUSER SUPPORT

Exhibit 3.13.62-22

Centralized Evaluation and Processing

Run/File ID#Title/DescriptionDistribution
CEP 01-40INFORMATION ITEMS SUMMARYCI(1)
CEP 01-41CI INFORMATION ITEMS ERROR LISTINGCI(1)
CEP 01-42CORRECTION/DELETION ERROR LISTINGCI(1)
CEP 03-40GENERATION OF RECORDS FROM CICTRCI(1)
CEP 07-40INFO ITEMS MASTER FILE UPDATE SUMMARYCI(1)
CEP 07-41INFORMATION ITEMS DUPLICATE DCN LISTCI(1)
CEP 07-42INFORMATION ITEMS DELETE LISTCI(1)
CEP 07-43CORRECTION/DELETION NO MATCH LISTCI(1)
CEP 09-40MATCH OF NEW INFORMATION ITEMSCI(1)
CEP 09-41MATCH OF MF INFORMATION ITEMSCI(1)
CEP 10-40INFORMATION ITEMS ALPHA INDEXCI(3) EXAM(1)
CEP 11-40QRTLY RPT OF INFO ITEMS DISPOSITIONCI(1)
CEP 12-40INFORMATION ITEMS DCN INDEXCI(1)
CEP 13-40INFORMATION ITEMS EXTRACT LISTCI(1)
CEP 14-40INFO ITEMS 150 DAY SUSPENSE LISTCI(1)
CEP 15-40INFORMATION ITEMS SUSPENSE LISTCI(1)
CEP 15-41INFORMATION ITEMS PURGE SUMMARYCI(1)

Exhibit 3.13.62-23

Criminal Investigation Case Management and Time Reporting System

Run/File ID#Report # Table #CID Ticket/DescriptionDistribution CodeBranch OID
CID 13-40N/ACollateral Time Listing1C.C.
CID 19-40N/AAged Agent List Annual Report1C.I.
CID 19-41N/AAged Case/Project List Annual Report1C.I.
CID 27-40RPT-01Case Project Inventory Management Analysis District Level3C.I.
CID 28-40RPT-1ACase Project Inventory Management Analysis District Level3C.I.
CID 29-40RPT-03Quarterly Operations Report Direct Level3C.I.
CID 31-40RPT-04Project Register (Staff Days) Group Level3C.I.
CID 33-40RPT-04Project Register (Staff Days) District Level3C.I.
CID 35-40RPT-05Pipeline Case Inventory Register Qrtly Report District Level3C.I.
CID 37-40RPT-07Register of Legal Actions Quarterly Report District Level3C.I.
CID 39-40RPT-15Case and Project Alphabetic Index District Level3C.I.
CID 41-40RPT-24Aging of Case/Project Inventory Group Level3C.I.
CID 43-40RPT-24Aging of Case/Project Inventory District Level3C.I.
CID 44-40IRPMatch TranscriptsC.I.
CID 49-40RPT-03Quarterly Operations Report Regl/Natl Level4C.I.
CID 51-40RPT-04Project Register (Staff Days) Regl Level4C.I.
CID 51-41RPT-04Project Register (Staff Days) Natl Level4C.I.
CID 53-40RPT-05Pipeline Case Inventory Register Qrtly Report Regl/Natl Level4C.I.
CID 55-40RPT-07Register of Legal Actions Quartly Report Regl/Natl Level4C.I.
CID 57-40RPT-15Case and Project Alphabetic Index Regl/Natl Level4C.I.
CID 59-40RPT-24Aging of Case/Project Inventory Regl/Natl Level4C.I.

Exhibit 3.13.62-24

Correspondex Letters Reports

Run/File ID#Title/DescriptionDistribution
CRX 01IDRS Correspondex Letter Deletion ListIDRS LTR Technician
CRX 01-40IDRS Daily Letter Delete Use ReportIDRS LTR Technician
CRX 03-10Acknowledgement Special LettersT.P.R
CRX 03-11IDRS Letters (Regular C-Letters)T.P.R
CRX 03-40IDRS Correspondex Daily Letter Use ReportIDRS LTR Technician
CRX 03-41IDRS Correspondex Daily Letter Error ListIDRS LTR Technician
CRX 03-42IDRS Correspondex Daily Selected Error Letter ListIDRS LTR Technician
CRX 03-43IDRS Correspondex Run Control ListIDRS LTR Technician
CRX 60IDRS Correspondex Form Letter ListIDRS LTR Technician

Exhibit 3.13.62-25

Centralized Files Scheduling Reports

This is an Image: 33780900.gif

This graphic is a table with 4 columns identifying Centralized Files Scheduling Reports. Column 1 contains the names of the reports.Column 2 describes the frequency of the reports.Column 3 identifies the title of the report.Column 4 identifies the function to which the report must be routed.

Please click here for the text description of the image.

This is an Image: 33780901.gif

This graphic is a table with 4 columns identifying Centralized Files Scheduling Reports. Column 1 contains the names of the reports.Column 2 describes the frequency of the reports.Column 3 identifies the title of the report.Column 4 identifies the function to which the report must be routed.

Please click here for the text description of the image.

Exhibit 3.13.62-26

Dishonored Check File

Title/DescriptionDistribution
Daily DCF AnalysisACCTG(4)
1710 Acct Trans Register-Items Added to DCFACCTG(1)
DC NMF Application Report (Form 4830)ACCTG(1)
DC MF Applications ControlsACCTG(1)
DCF NoticesMSU SEE 3.13.62–34
DC Age 15 Day ListACCTG(1)
Monthly DCF AnalysisACCTG(4)
Unprocessable ListACCTG(1)
Unprocessable Posting DOCACCTG(1)
DCF Drop List Number 1ACCTG(1)
DCF Drop List # 2ACCTG(1)

Exhibit 3.13.62-27

DIS End of Day

Note:

* SHIPPING = SHIPPING FUNCTION FORWARD 2 COPIES AS FOLLOWS

Run/File ID NumberDED Title/DescriptionDistribution
DED 01-40EDITED BLOCK PROOF LISTACCTG(2) URP(1) DATACONV (2) \* SHIPPING (2) SOI (1)
DED 01-41EDITED REJECT LISTACCTG(2) URP(1) DATACONV(2) \*SHIPPING(2) SOI(1)
DED 01-42EDITED CONTROL LISTACCTG(2) URP(1) DATACONV(2) \*SHIPPING(2) SOI(1)
DED 01-43RPS DROP LISTACCTG(1) DATA CONV(1) \*SHIPPING(2)
DED 03-43RPS NON-ASCENDING BLOCKSURP(1) \*SHIPPING(2)

Exhibit 3.13.62-28

Daily (Posting to TIF–IDRS)

Run/File ID NumberDLY Title/DescriptionDistribution
DLY 01ONLINE LISTINGCONTROL GROUP
DLY 09ONLINE LISTINGCONTROL GROUP.
DLY 11ONLINE LISTINGCONTROL GROUP
DLY 21ONLINE LISTINGCONTROL GROUP
DLY 45ONLINE LISTINGCONTROL GROUP
DLY 55ONLINE LISTINGCONTROL GROUP
DLY 45-40IDRS CASE CONTROL MATCH ERROR LISTINGSREQUESTER
DLY 55-40IDRS CASE CONTROL MATCH ERROR LISTINGSREQUESTER
DLY 65-40IDRS CASE CONTROL MATCH ERROR LISTINGREQUESTER

Exhibit 3.13.62-29

Data Base Management System

Run/File ID NumberDMS Title/DescriptionDistribution
DM 05-AONLINE LISTINGCONTROL GROUP
DM 05-BONLINE LISTINGCONTROL GROUP
DM 05-CONLINE LISTINGCONTROL GROUP
DM 05-DONLINE LISTINGCONTROL GROUP
DM 05-EONLINE LISTINGCONTROL GROUP
DM 05-FONLINE LISTINGCONTROL GROUP
DM 05-GONLINE LISTINGCONTROL GROUP
DM 05-HONLINE LISTINGCONTROL GROUP
DM 05-IONLINE LISTINGCONTROL GROUP
DM 05-JONLINE LISTINGCONTROL GROUP
DM 15-AONLINE LISTINGCONTROL GROUP
DM 15-BONLINE LISTINGCONTROL GROUP
DM 15-CONLINE LISTINGCONTROL GROUP
DM 15-DONLINE LISTINGCONTROL GROUP
DM 15-EONLINE LISTINGCONTROL GROUP
DM 15-FONLINE LISTINGCONTROL GROUP
DM 15-GONLINE LISTINGCONTROL GROUP
DM 15-HONLINE LISTINGCONTROL GROUP
DM 15-IONLINE LISTINGCONTROL GROUP
DM 15-JONLINE LISTINGCONTROL GROUP
DM 25-AONLINE LISTINGCONTROL GROUP

Exhibit 3.13.62-30

Document (Request Processing)

Run/File ID NumberTitle/DescriptionDistribution
DOC 01DOCUMENT REQUEST CHARGEOUTSMSU(B) TO FILES
DOC 02MICRO REQUESTMSU(B) TO FILES
DOC 07-01D.C. NOTICESMSU(B) TO ENTITY
DOC 01-01RETURN CHARGE OUT (FORM 4251) IDRS GENERATEDFILES MGT FUNCTION

Exhibit 3.13.62-31

Elect Fund Trans

Run/File ID NumberTitle/DescriptionDistribution
EFT 10RUN CONTROLSCSCO(3), ACCTG(1)
EFT 10-21ELECT. FUND TRANS. ERROR LISTCSCO(3), ACCTG(1)
EFT 12-22RUN CONTROLSCSCO(1), ACCTG(1)
EFT 12-23EFT INSTALL CREDIT SUMMARYCSCO(1), ACCTG(1)
EFT 16EFT DEBIT REMITTANCE REGISTERCSCO(1), ACCTG(1)
EFT 16NON PAYMENT SUMMARYCSCO(1), ACCTG(1)
EFT 16EFT DEBIT REGISTERCSCO(1), ACCTG(1)
EFT 16ONLINE LISTINGCSCO(1), ACCTG(1)
EFT 16EFT CREDIT REGISTERCSCO(1), ACCTG(1)
EFT 16EFT CREDIT REMITTANCE REGISTERCSCO(1), ACCTG(1)
EFT 18-21EFT DEBIT TRANSCRIPTSCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-22INTERIM NON PAYMENTCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-23NON PAYMENT ERROR LISTCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-24NON PAYMENT LISTCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-25PRE-NOTE PROBLEM LISTCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-26RUN CONTROLSCSCO(1), ACCTG(1),
CONTROL GROUP(1)
EFT 18-27INSTALL. DEBIT SUMMARYCSCO(1), ACCTG(1),
CONTROL GROUP(1)

Exhibit 3.13.62-32

End of Day

Run/File ID NumberTitle/DescriptionDistribution
EOD 06-25Quality Review IndexACCTG,QAB
EOD 06-26Quality Review Aged OffACCTG,QAB
EOD 07-21Quality Review Reject ListACCTG,QAB
EOD 11Check Claims (to AROC)Support to Library
EOD 11-21Claim Checks Record ListT.P.R.
EOD 16-40IDRS PJ Recap (daily)ACCTG
EOD 18-20IDRS Daily Block ListFILES, ACCTG
EOD 18-21IDRS Transaction Record Daily\*ACCTG and/or FILES
EOD 18-40IDRS Abatement/Examination Case ReportEXAM BR
EOD 20-21IDRS Transaction Sequence Numerical Record Daily\*ACCTG and/or FILES
EOD 22IDRS CHK64 District Office InputMSU SEE IRM 3.13.62-34
EOD 22–20IDRS Reissued Undelivered CHKS -CP 564MSU SEE IRM 3.13.62-34
EOD 24–21Area Office Remittance RegisterACCTG, SHIPPING
EOD 26Refund Record (to AROC)SUPPORT TO LIBRARY
EOD 26-22IDRS Net Tax Refund Report DailyACCTG
EOD 26–40IDRS Generated Refund Report DailyACCTG
EOD 27Refund Deletion RegisterACCTG
EOD 29–DIDRS Collector Run ListingACCTG, SUPPORT to LIBRARY
EOD 29–WIDRS Collector RunACCTG, SUPPORT to LIBRARY

Note:

*ACCTG and/or FILES send NMF Transaction Records with DOC Codes 28, 45, 50 and 77 to ACCTG. Send remaining IMF, BMF, NMF, IRAF, EPMF to FILES.

Exhibit 3.13.62-33

EIN Research and Assignment

Run/File ID NumberTitle/DescriptionDistribution
ERA 03-40Log of Bulk EIN Assignments DailyENTITY, USER SUPP GROUP
ERA 03-42Error ReportENTITY, USER SUPP GROUP
ERA 03-43ControlsENTITY, USER SUPP GROUP
ERA 05-43ERA NoticesNPS 3.13.62-58, ENTITY
ERA 05-44ControlsENTITY, USER SUPP GROUP
ERA 05-45Error ReportENTITY, USER SUPP GROUP
ERA 07-41ControlsENTITY, USER SUPP GROUP
ERA 07-42Error RegisterENTITY, USER SUPP GROUP
ERA 09TIN ListENTITY
ERA 09-40EIN Terminal Input ReportENTITY, USER SUPP GROUP
ERA 09-41EIN Generated InputENTITY, USER SUPP GROUP
ERA 09-42Quarterly Report of EINs AssignedT:T:Q Attn: ENTITY TEAM ENTITY
ERA 09-43Run ControlsENTITY, USER SUPP GROUP
ERA 11-40Run Controls (EIN MF NCC)ENTITY, USER SUPP GROUP
ERA 13-40Entity Control EIN Log of Last EIN IssuedENTITY
ERA 95-41Error FileENTITY, USER SUPP GROUP
ERA 95-42ControlsENTITY, USER SUPP GROUP
ERA 95-43ZTIF EditENTITY, USER SUPP GROUP
WU 49-19ERAS Weekly Error Listing (BTIF)ENTITY
WU 69-19ERAS Weekly Error Listing (ZTIF)ENTITY

Exhibit 3.13.62-34

Error Resolution System (ERS)

Acronyms used in the following exhibit are:

  • CG = Control Group

  • NR = NOTICE REVIEW

  • DATA CONT = DATA CONTROL

  • INPUT CORR = INPUT CORRECTION BRANCH

  • EFU = ELECTRONIC FILING UNIT

  • (B) = BURSTING

  • MSU = MACHINE SERVICES UNIT

  • ACCTG = ACCOUNTING BRANCH

Run/File ID NumberTitle/DescriptionDistribution
ERS 01-40ERS Available Inventory ReportINPUT CORR
ERS 01-41Error ListINPUT CORR
ERS 01-42ERS PAS Charge-outsMSU (B) TO INPUT CORR
ERS 01-43Program Analysis Selection ReportQAB, INPUT CORR
ERS 01-44Electronic Error Returns ListINPUT CORR
ERS 01-49(Reformat GMF/GUF DATA) Control SheetINPUT CORR
ERS 03-40ERS Unselected Inventory ReportINPUT CORR
ERS 03-41ERS Selection Method ReportINPUT CORR
ERS 03-49Select ERS Error Records Control SheetINPUT CORR
ERS 05-40Error Resolution Rejected Records ListDATA CONT, INPUT CORR
ERS 05-41Reg Charge-outs/Reject Record Charge-outsMSU(B)TO INPUT CORR
ERS 05-49Download ERS Workable File Control SheetINPUT CORR
ERS 06-49Produce Trans and Reject File Control SheetINPUT CORR
ERS 07-40Unworkable Suspense InventoryACCTG, INPUT CORR
ERS 07-41Unworkable Suspense SummaryINPUT CORR
ERS 07-49Process ERS Unworkable File Control SheetINPUT CORR
ERS 11-49Merge ERS Workable Date Control SheetCONT GRP, INPUT CORR
ERS 13-40Error Inventory ReportDATA CONT, INPUT CORR
ERS 13-41Error Inventory SummaryACCTG, EFU, INPUT CORR
ERS 13-42Workable Susp Inventory ReportEFU, DOC, PERF
ERS 13-43Workable Susp Inventory SummaryACCTG, EFU, INPUT CORR
ERS 13-49Load ERS Workable File Control SheetINPUT CORR
ERS 17-40New Suspense ListACCTG, INPUT CORR
ERS 17-41New Suspense Charge-outsMSU(B) TO INPUT CORR
ERS 17-42Duplicate Doc DLN RegisterACCTG, INPUT CORR
ERS 17-43Dupe DLN Charge-outsMSU (B), INPUT CORR
ERS 17–44Interest Jeopardy Error ReportINPUT CORR
ERS 17–45Interest Jeopardy Suspense ReportINPUT CORR
ERS 17–46Interest Jeopardy SummaryACCTG
ERS 17–47Inventory Control ReportACCTG, INPUT CORR
ERS 17–48New Suspense List SummaryINPUT CORR
ERS 17–49Edit Dup-DLN and New –Susp Data Control SheetACCTG, INPUT CORR
ERS 17–50Interest Jeopardy Error ReportInput Correction/ Accounting
ERS 17–51Interest Jeopardy Suspense ReportInput Correction/ Accounting
ERS 17–52Interest Jeopardy SummaryInput Correction/ Accounting
ERS 19–40ERS Duplicate DLN by Inventory SourceINPUT CORR
ERS 19–49Load ERS Control Files Control SheetINPUT CORR
ERS 31–40Unworked Suspense Aged ReportINPUT CORR
ERS 31–41Workable Suspense Aged ReportINPUT CORR
ERS 31–49Produce ERS Aged Report Control SheetINPUT CORR
ERS 60–49Production ExtractINPUT CORR
ERS 71-49Accumulated Production Report (Process ERS Production Data)INPUT CORR
ERS 75–49ERS-Corr-Prog-Num-ReportINPUT CORR
ERS 77–40Program Summary ReportINPUT CORR
ERS 77–41Suspense Program ReportINPUT CORR
ERS 77–42Suspense Program SummaryINPUT CORR
ERS 77–43Suspense Status ReportINPUT CORR
ERS 77–44Suspense Status SummaryINPUT CORR
ERS 77–45Employee Time ReportINPUT CORR
ERS 77–46Employee Time Summary ReportINPUT CORR
ERS 77–47Edit ERS Production Data Control SheetINPUT CORR
ERS 77–49Quality Review List (Daily ERS QR List)
ERS 83–40Quality Review Charge-outsQAB, INPUT CORR
ERS 83–41Produce ERS QR Data Control SheetQAB, INPUT CORR
ERS 83–49ERS Quality Assurance Hold ReportQAB, INPUT CORR
ERS 83–42Quality Assurance Hold ReportQAB, INPUT CORR
ERS 83–44Quality Assurance Selection ReportQAB
ERS 93–41 and ERS 9542Computer Assisted Pipeline Review (CAPR) Daily Summary of Total Documents ProcessedQAB, INPUT CORR
ERS 93–42 and ERS 9542CAPR Daily Summary of Employee ErrorsQAB, INPUT CORR
ERS 93–43CAPR Weekly Summary of Employee ErrorsQAB, INPUT CORR
ERS 93–44Weekly CAPR Top 20 Error ReportQAB, INPUT CORR
ERS 93–45CAPR Summary Error Correction in the PipelineQAB, INPUT CORR
ERS 93–46CAPR Summary of System ErrorsQAB, INPUT CORR
ERS 93–47National Weekly CAPR Top 20 Error RptSE:TS:CAS:SP:IMF:DPICI
ERS 93–49CAPR Error Reports Control SheetQAB, INPUT CORR

Exhibit 3.13.62-35

Gas (and Oil Tax Report)

Run/File ID NumberTitle/DescriptionDistribution
GAS 01-04TREASURY 90 REPORTACCTG(4)
GAS 01-05GAS and OIL ADJUSTMENT LISTACCTG(4)
GAS 01-06GAS and OIL ERROR LISTACCTG(4)

Exhibit 3.13.62-36

Generalized Mainline Framework

GMF, MPRun/File ID NumberTitle/DescriptionDistribution
GMF00GMF-00-40Purge Reformat Run ControlN/A
GMF00GMF-00-41Records Transferred to ERS ListingN/A
GMF01GMF-01-40GMF01 Run-to-Run ControlsAcctg
GMF01GMF-01-41Raw-Block-Suspense-ListAcctg
GMF04GMF-04-40GMF04 Run-to-Run ControlsAcctg
GMF06GMF-06-40Mainline Run Control ReportAcctg, INPUT CORR
GMF06GMF-06-41BOOB P Code Block ListData Conv, BOB Unit
GMF06GMF-06-43RPS EIF Match Run Control Report (GMF NAP Run Control Report)N/A
GMF07GMF-07-40Raw Run Control ReportData Conv, INPUT CORR,
GMF08GMF-08-40Correction Run Control ReportN/A
GMF09GMF-09-40BOB Display Run Control ReportData Conv, INPUT CORR, BOB Unit
GMF0903GMF-09-44Block Out of Balance RegisterBOB Unit
GMF0903GMF-09-45Block Out of Balance ID ListBOB Unit
GMF0903GMF-09-46BOB Correction Control ListBOB Unit
GMF0903GMF-09-47Invalid BOB Correction ListBOB Unit
GMF10GMF-10-40Error Display Run Control ReportN/A
GMF1001 GMF1002GMF-10-41Error RegisterData Conv, INPUT CORR,
GMF1001 GMF1002GMF-10-42Error Pull ListINPUT CORR
GMF1001 GMF1002GMF-10-43Daily Error Volume ReportINPUT CORR
GMF11GMF-11-40Reject Reports Run Control ReportINPUT CORR
GMF1101GMF-11-41Reject Reinput TransmittalINPUT CORR
GMF1101GMF-11-42Reject Aged ListINPUT CORR
GMF1101GMF-11-43Reject Inventory ListINPUT CORR
GMF1101GMF-11-44Reject Pull ListINPUT CORR
GMF1106GMF-11-45Reject RegisterINPUT CORR
GMF1101GMF-11-46Current Reject ListINPUT CORR
GMF1101GMF-11-47Reject Deposition ListINPUT CORR
GMF1101GMF-11-48Reject Correction Verification ListINPUT CORR
GMF1101GMF-11-49Error Reinput TransmittalINPUT CORR
GMF15GMF-15-40Invalid Delete ListAcctg
GMF15GMF-15-41Unmatched Delete ListsAcctg
GMF15GMF-15-42Deleted Records ListAcctg
GMF15GMF-15-43Transaction Release Adjustment ReportAcctg
GMF15GMF-15-44SC Trans Release ListAcctg
GMF15GMF-15-45SC Trans-Release SummaryAcctg
GMF15GMF-15-46TEP Run Control ReportAcctg
GMF16GMF-16-40IAD GMF TEP ReportInternal Audit
GMF16GMF-16-41IAD Centurion ReportInternal Audit
GMF16GMF-16-42Notice Review Processing System (NRPS) TEP DataNotice Review
GMF16GMF-16-43Questionable Refund Program (QRP) Control RptN/A
GMF27GMF-27-40Electronic Filing System (ELF) Run Control ReportN/A
GMF61GMF-61-41Interest Reduction Initiative Report (SCRS)INPUT CORR
GMF61GMF-61-42Interest Reduction Initiative Report (ERS)INPUT CORR
GMF8140GMF-81-40Program Number Update ListN/A
GMF8140GMF-81-41Program Number Master ListN/A
GMF94GMF-94-40PCD Monitoring ListAcctg

Exhibit 3.13.62-37

Unpostable Print File Reports Number Document Summary Reports

GUF 07-40Unpostable Document RequestF1s and F3s to Unpost Rest to FILES
GUF 13-43Unpostable Document RequestUnpostables
GUF 21-45Unpostables Document RequestUnpostables
GUF 07-41New Unpostable Error FileUnpostables/CSA
GUF 07-42Credit Interest ReportUnpostables/SPC AREA in Heading
GUF 51-43Credit Interest ReportUnpostables/SPC AREA in Heading
GUF 07-43Credit Interest SummaryUnpostables
GUF 51-44Credit Interest SummaryUnpostables
GUF 07-90Unpost Doc Request SummaryUnpostables
GUF 13-90Unpost Doc Request SummaryUnpostables
GUF 21-90Unpost Doc Request SummaryUnpostables
GUF 11-40New Unpost Rpt and SummaryUnpostables/SPC AREA in Heading
GUF 11-41No Match Purge FileUnpostables/CSA
GUF 13-40RPS TC150 Match ListUnpostables
GUF 13-41RPS TC150 No Match ListUnpostables
GUF 13-42RPS Other TC150 ListUnpostables
GUF 15-40New Unpost Repeats Hist RptUnpostables
GUF 15-41New Unpost Repeats Hist SumUnpostables
GUF 15-42New Unpost Repeats Error FileUnpostables
GUF 21-40Employee Assign Daily ListUnpostables
GUF 21-41Rejected Activity ListUnpostables
GUF 21-42Rejected Activity SummaryUnpostables
GUF 21-43Closed Case ListUnpostables/QA
GUF 21-44Closed Case SummaryUnpostables
GUF 21-46Batch Delete ListUnpostables
GUF 21-47Dropped Record FileUnpostables
GUF 51-40No Match Error List FileUnpostables/CSA
GUF 51-41Corr Error List FileUnpostables/CSA
GUF 51-42UPTIN No Match List FileUnpostables/CSA
GUF 51-45Accounts Receivable ListingUnpostables
GUF 53-40Unpostable Accting Control RptUnpostables/OP:FS:S:P:M
GUF 53-41Unpostable Workload ReportUnpostables/OP:FS:S:P:M
GUF 53-42Revenue Receipts Control SheetUnpostables/OP:FS:S:A:R
GUF 53-43Resource Inventory Report OFPUnpostables
GUF 53-44Account Receivable ReportUnpostables
GUF 55-40Employee Assign Aged ListUnpostables
GUF 55-41Unposted Bankruptcy List and SumUnpostables
GUF 55-42Employee Assign Aged SumUnpostables/MGMT SUPP
GUF 55-43UPC Inventory ReportUnpostables/OP:FS:S:P:M
GUF 55-44Unpostable Form 720 ListUnpostables/ACCTG
GUF 55-45Wkly CAF Historical RptUnpostables/CAF
GUF 55-46Nullified Distribution SummaryUnpostables
GUF 55-47Nullified Distribution ListingUnpostables
GUF 55-48Wkly CAF Summary Report/CAFUnpostables/CAF
GUF 57-40Closed Unpostable Register (wkly)Unpostables/ADJ CORRES
GUF 60-40Unpostable PCD TC150 ListUnpostables/CSA
GUF 60-41Unpost PCD TC150 Sum RptUnpostables/CSA
GUF 80-40Deleted Trans Listing FileUnpostables/CSA
GUF 80-41Deleted Trans Summary FileUnpostables/CSA
GUF 82-40GUF82 DB Rec Not Found FileUnpostables
GUF 82-41GUF82 Deleted Rec Sum FileUnpostables
GUF 83-40Parameter ERR Record FileUnpostables/IS:S:SP:D:SB/CSA
GUF 83-41Deleted DB Record FileUnpostables/IS:S:SP:D:SB/CSA
GUF 83-42Deleted DB Summary FileUnpostables/IS:S:SP:D:SB/CSA
GUF 87-40Annual Organization Function Program (OFP) ReportUnpostables

Exhibit 3.13.62-38

Internal Audit

Run/File ID NumberTitle/DescriptionDistribution
IA 472-MAGUF OPEN EXTRACT–TC/50 and 400UNPOST(1)
IA 472-MBOPEN GUF SORT CONTROLSUNPOST(1)
IA 472-MCOPEN GUF REPORT TC/160UNPOST(1)
IA 472-MDGUF OPEN SORT CONTROLSUNPOST(1)
IA 472-MEOPEN GUF FIELD COMPAR–DLNUNPOST(1)
IA 472-MFSELECTED UNPOST CODES 140/399UNPOST(1)
IA 472-MGSELECT UNP. CDS EXCPT. 140/399UNPOST(1)
IA 472-MJGUF FIELD COMPARE NOT EQUALUNPOST(1)
IA 472-MKEXTRACT UNPOST CODE 140/399UNPOST(1)
IA 472-MLEXT. and PRT UNP CODES EXCEPT 140/399UNPOST(2)
IA 472-MMFIELD COMPAREUNPOST(1)
IA 472-MNEXTRACT TC/610UNPOST(1)
IA 472-MOSORT CONTROLS BY TINUNPOST(1)
IA 472-MPOPEN GUF TC/160 NO MATCH TC/50UNPOST(2)
IA 472–RIOPEN GUF EXTRACTUNPOST(1)
IA 472-RJOPEN GUF SUMMARYUNPOST(1)
IA 472-RKOPEN GUF ON-LINE PRINTUNPOST(1)
IA 472-AKOPEN GUF EXTRACT (TIN)UNPOST(1)
IA 480-BOPEN GUF SPRT CONTROLSUNPOST(1)
IA 480-COPEN GUF ON-LINE PRINTUNPOST(1)
IA 482-FMOPEN GUF PULL SEQUENCEUNPOST(1)
IA 482-FNOPEN GUF SORT CONTROLSUNPOST(1)
IA 482–FOOPEN GUF PRINTUNPOST(1)

Exhibit 3.13.62-39

Management Error Report

Run/File ID NumberTitle/DescriptionDistribution
MER 03-41WEEKLY CUM MGMT ERROR REPORTMGMT STAFF (2) DOC
PERF (1)
MER 13-40PAS REPORTINPUT CORR (1)
MER 13-49PAS CONTROLSINPUT CORR (1)
MER 03-40ERROR COUNT REPORT DAILYMGR SUP.
MER 03-41ERROR COUNT REPORT CUMULATIVE YEAR TO BRANCHMGT SUP.\*

* Copy to NATIONAL OFFICE IRS (NCFB) C5-162 5000 Ellin Road Lanham, MD 20706–1348 ATTN: SE:TS:CAS:SP:IMF:DPIC.

Exhibit 3.13.62-40

Magnetic Tape Filing

Run/File ID NumberTitle/DescriptionDistribution
MGT 01-03BMF MGT 941 DOC FILEGMF 01
MGT 01-05MGT 941—CONTROL DATAGMF 04
MGT 03-03BMF MGT 941E DOC FILEGMF 01
MGT 03-05MGT 941E CONTROL DATAGMF 04
MGT 05-03BMF MGT 940 DOC FILEGMF 01
MGT 05-05MGT 940 CONTROL DATAGMF 04
MGT 01-40MAG TAPE CONTROL PRINT FILEACCTG (1)
MGT 01-42AUTHORIZATION FILEACCTG (1)
MGT 01-44FRM–941 FACS REPORTINPUT CORR (1)
MGT 01-46FRM–941 FACS UP REPORTUNPOST (1)
MGT 01-48FRM–941 FACS ERR REPORTINPUT CORR (1)
MGT 01-50FRM–941 UNDERPAYMENT PRINT FILEMAG TAPE COORD
MGT 03-40MAG TAPE CONTROL PRINT FILEACCTG (1)
MGT 03-42AUTHORIZATION FILEACCTG (1)
MGT 05-40MAG TAPE CONTROL PRINT FILEACCTG (1)
MGT 05-42AUTHORIZATION FILEACCTG (1)
MGT 05-44FRM–940 FACS REPORTINPUT CORR (1)
MGT 05-46FRM–940 FACS UP REPORTUNPOST (1)
MGT 05-48FRM–940 FACS ERR REPORTINPUT CORR (1)
MGT 05-50FRM–940 UNDERPAYMENT PRINT FILEMAG TAPE COORD

Exhibit 3.13.62-41

Notice Review Processing System

Run/File ID NumberTitle/DescriptionDistribution
NRP 04-40NRP Run ControlsNR
NRP 05-40NRP ControlsNR
NRP 14-20BMF NRP Selection ReportNR
NRP 11-50BMF NRP Local Error ListNR
NRP 11-60BMF NRP Local Control Input ListNR
NRP 13-10BMF NRP Pkg with Charge-outsFILES
NRP 13-20BMF NRP PkgNR
NRP 1310BMF NRPS Files OutputNR
NRP 1320BMF NRPS PackagesNR
NRP 13-30BMF NRPS Notice Review OutputNR
NRP 4080IMF TPNC Trend ReportNR
NRP 4210IMF Laser NoticesMSU
NRP 4211IMF Laser NoticesMSU
NRP 4220IMF Laser Services Center Transcript and NoticesMSU
NRP 4230-CDCIMF Impact Notices CP 29MSU
NRP 4231IMF Laser Notices CP 31MSU/TPR/FILES
NRP 4232IMF CDC Impact Notice CP 44MSU
NRP 4240Adjustment Control RecordsCCA02
NRP 4260IMF Notice Routing/Stuffer SheetsMSU
NRP 4420IMF Bal Due Notice Stop ListingNR
NRP 4510Notice List for NRP42NR
NRP 5110IMF NRPS Overpaid Notice PackagesNR
NRP 5120IMF NRPS Overpaid Documents RequestsFILES
NRP 5130IMF NRPS Overpaid NR ListingNR
NRP 6070IMF NRPS Local Control Error ListNR
NRP 6080IMF NRPS Local Control Input ListNR
NRP 6110IMF NRPS Notice PackagesNR
NRP 6120IMF NRPS Notice Document RequestFILES
NRP 6130IMF NRPS Notices NR ListingsNR
NRP 6310IMF Notices Selected for ReviewNR
NRP 6380IMF Notices Selected Routing/Stuffer SheetsNR
NRP 6510IMF Notices not Selected for ReviewMSU
NRP 6511IMF Notices not Selected for ReviewMSU
NRP 6512IMF Notices not Selected for ReviewMSU
NRP 6500IMF Notices not Selected Routing/Stuffer SheetsMSU
NRP 6510IMF Notices List for 63 and 65NR
NRP 9741NRPS Local Control File ReportNR
NRP 9841NRPS Local Control File ReportNR
NRP 9941NRPS Local Control Match Delete ReportNR
NRP 9942NRPS Local Control Age Delete ReportNR
NRP 9943NRPS Local Control File ReportNR
NOT-31-11Multipage, Not Selected, Non-OIO BMF NoticesMSU
NOT-31-15ELIXIR, Not Selected, BMF NoticesMSU
NOT-31-20Nonselected Non-OIO BMF NoticesMSU
NOT-31-25OIO Nonselected BMF NoticesMSU (PSC Only)
NOT-31-26OIO Multipage, Not Selected, BMF NoticesMSU (PSC Only)
NOT-31-31Multipage, Selected, Non-OIO BMF NoticesNR
NOT-31-40Selected Non-OIO BMF NoticesNR
NOT-31-45OIO Selected BMF NoticesNR (PSC Only)
NOT-31-46OIO, Multipage, Selected, BMF NoticesNR (PSC Only)
NOT-31-50BMF Service Center Transcripts and NoticesMSU
NOT-31-70BMF Adjustment Control RecordsCCA02
NOT-31-80BMF Routing and Stuffer SheetsMSU
NOT-32-60BMF Notice ListNR

Exhibit 3.13.62-42

Performance Evaluation Reporting System

Run/File ID NumberPCA Title/DescriptionDistribution
PCA 01-41INVALID SALARY UPDATE LISTINGREPORTS (1)
PCA 01-42EMPLOYEE MASTER ADJUSTMENTS AND ANALYSIS REPORTREPORTS (1)
PCA 01-43EMPLOYEE MASTER ADJUSTMENTS AND CONTROL LISTINGREPORTS (1)
PCA 01-44EMPLOYEE MASTER LIST REPORTREPORTS (4)
PCA 01-45EMPLOYEE STATUS LIST REPORTREPORTS (4)
PCA 02-41OFP CONSISTENCY FILE UPDATEREPORTS (1)
PCA 02-42OFP CONSISTENCY FILE LISTREPORTS (4)
PCA 02-43MISSING PARENT FUNCTION SUB–FUNCTION WITHOUT PARENTS LISTREPORTS (1)
PCA 03-41PERIOD DATA and CUM FILE ADJUSTMENTS CONTROLS LISTINGREPORTS (2)
PCA 03-42FINAL ERROR REGISTER REPORTREPORTS (3)
PCA 04-41INDIVIDUAL DETAIL SUMMARY RPTREPORTS (3)
PCA 05–41SPECIAL EMPLOYEE PROGRAMREPORTS (1)
PCA 05-42SPECIAL EMPLOYEE PROGRAM SUMMARYREPORTS (1)
PCA 05-43CURRENT GRADE TO PRIOR GRADE TRANSFER HISTORY LISTINGREPORTS (3)
PCA 05-44QUALITY REVIEW ERROR REGISTER REPORTREPORTS (5)
PCA 05-45PERIOD DATA POSTING MISMATCH/ERROR REGISTERREPORTS (1)
PCA 05-46INDIVIDUAL PERFORMANCE HISTORY ADJUSTMENT REPORTREPORTS (13)
PCA 05-47CUM FILES UPDATE CONTROL LISTINGREPORTS (3)
PCA 07-41CUM FILE SSN SELECTION ERROR REGISTER REPORTREPORTS (2)
PCA 07-42CUM FILE SSN SELECTION DATA LISTINGREPORTS (2)
PCA 07-43CUM FILE LEVELED PERF REPORTREPORTS (3)
PCA 15-41INDIV PERFORMANCE REPORTREPORTS (1)

REPORTS = Management Support Branch Reports/Data Control Unit

Exhibit 3.13.62-43

SPC Workload Scheduling

Run/File ID NumberPCB Title/DescriptionDistribution
PCB 01-28SCHEDULE MASTER CONTROLSMGMT STAFF(1)
PCB 01-40SCHEDULE ERROR LISTMGMT STAFF(1)
PCB 02-40SCHEDULE ADJUSTMENT ERROR LISTMGMT STAFF(1)
PCB 02-41SCHEDULE ADJUSTMENT LISTMGMT STAFF(1)
PCB 03–40OFP HISTORY REPORTMGMT STAFF(1)
PCB 05-40SCHEDULE REPORTMGMT STAFF(1)
PCB 71-40RESOURCE STATUS REPORTREPORT(6) MGMT STAFF(1)
PCB 73-40STAFF HOUR RECAP REPORTREPORT(6) MGMT STAFF(1)
PCB 85-40SCHEDULE REVIEW REPORTMGMT STAFF(1)
PCB 87-40SCHEDULE NARRATIVESMGMT STAFF(1)

Exhibit 3.13.62-44

Partnership Control System

Run/File IDLetter NumberDescriptionDistribution
PCS 08-01PCS Updates for AIMS SystemAIMS
PCS 16-06Investor Links FileAppeals
PCS 20-01AIMS Daily Updates from OSC and BSCANSC
PCS 28-01I V LInventory Validation Listing (Customized)CTF/NO
PCS 40-42Letter 3457Notice of Beginning of Partnership Audit (Non-TEFRA)CTF
PCS 40-42Letter 3458Notice of Beginnings of S Corporation Audit (Non-TEFRA)CTF
PCS 40-42Letter 3459Notice of Beginning of Trust Audit (Non-TEFRA)CTF
PCS 41-42Letter 1787Notice of Beginning of Administration Processing (Partners) w 886Z ListingCTF
PCS 41-42Letter 1855Notice of Beginning of Administration Processing (Shareholders) w 886Z ListingCTF
PCS 42-42Listing 886-ZPartner of Shareholder Percentage of Income ListingCTF
PCS 43-42Letter 182760 Letter (Partners) w/Sch of Adj. and Form 870-P/PTCTF
PCS 43-42Letter 182960 Letter (Partners w/penalties) w/Sch of Adj. and Form 870-L/LTCTF
PCS 43-42Letter 183460 Letter (Partners w/penalties) w/Sch of Adj. and Form 870-SCTF
PCS 44-42Letter 2513Tax Matters Partner (Partnerships) w/Partner Settlement ListCTF
PCS 44-42Letter 2514Tax Matters Person (S Corporation) w/Investor Settlement ListCTF
PCS 45-42Letter 1830Final Partnership Administrative Adjustment w/Sch of Adj and Form 870-SCTF
PCS 45-42Letter 2064No Change Final Partnership Administrative AdjustmentCTF
PCS 46-42Form 872Extension of Statute-of-Limitations Date (open Extension) w/Letter 907CTF
PCS 46-42Form 872Extension of Statute-of-Limitations Date (Partnership Restricted Extension) w/Letter 907CTF
PCS 46-42Form 872Extension of Statute-of-Limitations Date (S Corporation Restricted Extension) w/Letter 907CTF
PCS 47-42Letter 1828Final S Corporation Administrative Adjustment w/Sch of Adj. and Form 870-SCTF
PCS 48-42Letter 2606Docketed Appeals Letter (Partners) w/Sch of Adj. and Form 870-P/PTCTF
PCS 48-42Letter 2607Docketed Appeals Letter (Partners w/penalties) w/Sch of Adj. and Form 870-L/LTCTF
PCS 48-42Letter 2608Docketed Appeals Letter (Shareholders) w/Sch of Adj. and Form 870-S(AD)CTF
PCS 48-42Letter 2609Docketed Appeals Letter (Shareholders w/penalties) w/Sch of Adj. and Form 870-S(AD)CTF
PCS 49-42Letter 3394Appeals Letter (Partners w/penalties) w/Sch of Adj. and Form 870-P(AD)/PT(AD)CTF
PCS 49-42Letter 3395Appeals Letter (Partners) w/Sch of Adj. and Form 870-P(AD)/PT(AD)CTF
PCS 49-42Letter 2344Appeals Letter (Shareholders) w/Sch of Adj. and Form 870-S(AD)CTF
PCS 53-02Investor One Year Assessment FileBSC/OSC
PCS 67-01Rpt 22-1National Directory: Flow-through TIN SequenceCTF
PCS 67-02Rpt 22-2National Directory: Flow-through Promoter Number SequenceCTF
PCS 70-01Rpt 1-1Realtime Error RegisterCTF
PCS 70-01Rpt 2-2Number of Returns by 1 Year Assessment Statute DateCTF/NO
PCS 70-01Rpt 2-3ESU TEFRA WorkloadCTF/NO
PCS 70-01Rpt 2-3(N)ESU Non-TEFRA WorkloadCTF/NO
PCS 70-01Rpt 4-4TEFRA 1 Year Assessment ListingCTF
PCS 70-01Rpt 5-1Changed TEFRA Key CasesCTF
PCS 70-01Rpt 5-2Open Investors Linked to Closed TEFRA Key CasesCTF
PCS 70-01Rpt 5-2(N)Open Investors Linked to Closed Non-TEFRA Key CasesCTF
PCS 70-01Rpt 5-3TEFRA ESU Investors with New Non-TEFRA LinkagesCTF
PCS 70-01Rpt 5-4Weekly Update Report of PCS Investors by Key CaseCTF
PCS 70-01Rpt 5-5Incomplete TEFRA Key Case ClosuresCTF
PCS 70-01Rpt 5-5(N)Incomplete Non-TEFRA Key Case ClosuresCTF
PCS 70-01Rpt 6-10Appeal TEFRA Key Case CountCTF
PCS 70-01Rpt 6-8TEFRA Investor Returns by Tax PeriodCTF/NO
PCS 70-01Rpt 6-8(N)Non-TEFRA Investor Returns by Tax PeriodCTF/NO
PCS 70-01Rpt 6-9ASummary TEFRA Key Case Count by Status CodesCTF/NO
PCS 70-01Rpt 6-9A(N)Summary Non-TEFRA Key Case Count by Status CodesCTF/NO
PCS 70-01Rpt 7-2424 Action ReportCTF
PCS 70-01Rpt 7-3Deleted Investor ReportCTF
PCS 70-01Rpt 8-1Number on Non-TEFRA ESU Investor Returns by Tax PeriodCTF/NO
PCS 70-01Rpt 8-2Number on Non-TEFRA ESU Tiers by Tax PeriodCTF/NO
PCS 70-01Rpt 8-3TEFRA Assessment by LocationCTF/NO
PCS 70-01Rpt 8-3(N)Non-TEFRA Assessment by LocationCTF/NO
PCS 70-01Rpt 8-3ATEFRA Assessment by Key Case LocationNO
PCS 70-01Rpt 8-3(N)Non-TEFRA Assessment by Key Case LocationCTF/NO
PCS 70-01Rpt 8-4TEFRA Inventory Aging ReportCTF/NO
PCS 70-01Rpt 8-4(N)Non-TEFRA Inventory Aging ReportCTF/NO
PCS 70-01Rpt 8-5TEFRA Assessment by Promoter NumberNO
PCS 70-01Rpt 21-2Non-TEFRA Key Case Action Report by Investor LocationCTF
PCS 70-01Rpt 21-3TEFRA Key Case Action Report by Service Center ESUCTF
PCS 70-01Rpt 21-3(N)Non-TEFRA Key Case Action Report by Service Center ESUCTF
PCS 70-01Rpt 22-3National Directory of CasesCTF
PCS 91-01Copy of PCS 13–01 datafile for I V L input at ESUsBSC/OSC

Exhibit 3.13.62-45

Report Management Information Systems

RMS MP Run/File ID NumberRPT NUMBERTitle/DescriptionREPORT LEVELDistribution CODES \ = SEE NOTED BELOW*
RMS 04-40RMIS Daily Transactions\* SC (1)
RMS 06-40Register Cycle TransactionsD.O.\* D.O. (1)
RMS 12-40RPT -1SummaryD.O./POD Branch Group\*R.O.(1) \*D.O.(4) \*R.O.(1) \*D.O.(1) \*R.O.(1) \*D.O (1)
RMS 14-40RPT -2Analysis Staff HrsD.O./POD Branch Group\* D.O. (4) \* D.O. (2) \* D.O. (2)
RMS 16-40RPT-3Analysis Daily ActivityD.O./POD Branch Group\* D.O. (4) \* D.O. (2) \* D.O. (2)
RMS 27-40F-5311 Planning Report (Annual)D.O.\* R.O. (1). \* D.O. (1)
RMS 31-40Schedule History Control\*SC (1)
RMS 31-41Processing Summary Report\*D.O. (1)
RMS 33-40Activity Worksheets\*D.O. (1)
RMS 33-41Daily Activity Worksheets\*D.O. (1)
RMS 33-42Management Summary\*D.O. (1)
RMS 33-43Taxpayer Svc Daily Activity\*D.O. (1)
RMS 35-40Schedule Extract Control Sheet\*SC (1)
RMS 36-40Update Control Sheet\*SC (1)
RMS 37-40Activity Worksheet\*D.O. (1)
RMS 37-41Daily Activity Worksheet\*D.O. (1)
RMS 37-42Employee Worksheet\*D.O. (1)
RMS 37-43Taxpayer Svc Daily Activity\*D.O. (1)
RMS 38-40Taxpayer Svc Daily Activity\*D.O. (1)
RMS 39-40Update Summary\*SC (1)

Note:

*SC = Service Center RMIS Coordinator
*D.O. = Each District Office Their Portion ATTN: Taxpayer Service
*R.O. = Regional Chiefs Customer Service ATTN: Taxpayer Service

Exhibit 3.13.62-46

Remittance Processing System

RPS NumberRPSR&C Number
RPS 01-40PRE-DEPOSIT TICKET TOTALSR&C(4)
RPS 01-42PRE-DEPOSIT INVALID TICKET LISTR&C(3)
RPS 01-43PRE-DEPOSIT RUNR&C(3)
RPS 03-40RECAP–N–JOURNAL CONTROLSR&C(1)
RPS 03-41GEN'L LEDGER ACCOUNT NO. LISTR&C(5)
RPS 03-42GEN'L LEDGER NON-JOURNAL TOTALSR&C(4)
RPS 05-40RPS BLOCK PROOF LISTR&C(2)
RPS 05-41PRE-MAINLINE and CONTROL REPORTR&C(2)
RPS 05-42PRE-MAINLINE ITF CONTROL LISTR&C(2)
RPS 05-43PRE-MAINLINE RUN CONTROLSR&C(2)
RPS 07–40RUN CONTROLSR&C(2)
RPS 03REMITTANCE RECAP.R&C

Exhibit 3.13.62-47

SPC Control File Outputs

Run/File IDTitle/DescriptionDistribution
SCF-01-41Invalid Control Record ListData Controls
SCF-01-42Block Sequence ListData Controls
SCF-01-60Run Control ReportData Controls
SCF-03-41Block Delete Request ListData Controls
SCF-05-41Invalid Transcript ReportData Controls
SCF-07-40No Activity ListingData Controls
SCF-07-40BRepeat No Activity ListingData Controls
SCF-07-41SCCF Block Completion ListData Controls
SCF-07-42Control File SummaryData Controls
SCF-07-43Transcripts Invalid ModulesData Controls
SCF-07-44SCCF Aged Manual ModulesData Controls
SCF-07-45Transcripts Historic ModulesData Controls
SCF-07-46Transcripts Special ModulesData Controls
SCF-07-47Prejournalized Trial BalanceData Controls
SCF-07-48Trial Balance Future DLN ListData Controls
SCF-07-49SCCF Status ListData Controls
SCF-07-50SCCF Aged Error/Reject ModulesINPUT CORR/Data Conv
SCF-07-51SCCF Aged Man +Err/Rej ModulesData Conv/INPUT CORR
SCF-07-52SCCF Aged SummaryData Controls
SCF-07-53SCCF Aged BOB ModulesData Conv/BOB Unit
SCF-07-54Daily Cycle Proof ListFiles
SCF-07-55Weekly Cycle Proof ListFiles
SCF-07-56Master Block Control SheetData Controls
SCF-11-41Adjustment Control Record ListData Controls
SCF-11-42Master Control Record ListData Controls
SCF-11-43Control Date Recap—MCRsData Controls
SCF-11-44Non-Prejournalized Batch RecapData Controls
SCF-11-45Error Deletion ListDoc Perfection
SCF-11-46Renumber Control Record ListINPUT CORR/Data Cont
SCF-11-47Renumber Reclassification SmryAccounting
SCF-11-48New DLN Record ListINPUT CORR/Data Cont
SCF-11-49Nullified Control Record ListData Controls
SCF-11-50Control Date Recap NullifiedData Controls
SCF-11-51Tape Control Record ListData Controls
SCF-11-52Control Date Recap—GBPRsData Controls
SCF-13-40Revenue Receipts Control SheetData Controls
SCF-13-41NMF Report of Revenue ReceiptsAccounting
SCF-13-42Revenue Adjustment ListingData Controls
GUF -53-42Nullified Unpostable RRCSData Controls

Exhibit 3.13.62-48

Backup Withholding (BWH)

Run/File ID NumberTitle/DescriptionDistribution
UBW0241Backup Withholding (BWH) Error RegisterCSCO
UBW0242Manual Transaction Balancing ReportsCSCO

Exhibit 3.13.62-49

Reserved

For Future use.

Exhibit 3.13.62-50

Unidentified Remittance File (URF)

Run/File ID NumberTitle/DescriptionDistribution
URF 01URF Analysis (Daily)ACCTG, NCFB SE:W:CAS:SP:IMF:R
URF 01-14URF Excess CollectionACCTG
URF 03URF ADD RegisterACCTG
URF 03-01UR NoticesACCTG
URF 03–02UR Posting DocumentsACCTG
URF 05URF Applications for IMF/BMF/IRAF-ControlsACCTG
URF 50Transaction Register-Excess Collections URF Monthly AnalysisACCTG
URF 50–01URF Closed and Aging ListACCTG
URF 64URF Edit Report (Utility)ACCTG AS REQUEST

Exhibit 3.13.62-51

MDHS Load Plans

  1. Load Plans do not include all notices and letters. They are intended to be a guide to help set up like procedures for multiple notices. Instructions provided by the Notice Run must be followed when available.

  2. The following Load Plans have been revised to allow open insert pockets for disaster notices. For inserting disaster notices 1155, 1155A, 1155B, 1155D, or 1155F and 1052 any "OPEN" pocket may be used to insert in all notices. Each Load Plan has at least one "OPEN" pocket.

IMF REDESIGN NOTICE LOAD PLAN:

NT40FAS/NT40BAS
10, 11, 11A, 12, 12A, 13, 13A, 14, 15B, 16
17, 18, 21, 21A, 21B, 21C, 21E, 22I, 22A
22E, 22I, 23, 24E, 25, 27, 30, 30A, 32, 32A
39, 42, 44, 45, 49, 51A, 51B, 51C, 52, 53
60, 62, 76, 801, 81, 84C, 88, 88A, 91

StationForm
Station 1Form 8862
Station 2Pub 1
Station 3Form 2210
Station 5Pub 5
Station 6Form 2210 INST
Station 7OPEN
Station 9E-205
Station 10Form 1052

 

NT41FAS/NT41BAS
71,71A, 71B, 71D

StationForm
Station 1OPEN
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5OPEN
Station 6OPEN
Station 7OPEN
Station 8Notice 1212
Station 9E-205
Station 10Form 1052

 

NT43FAS/NT43BAS
75B

StationForm
Station 1Form 8836
Station 2Form 8836 SCH A
Station 3Form 8836 SCH B
Station 4OPEN
Station 5Form 8836
Station 6Pub 4134 LITC
Station 7Form 8836 SCH A
Station 8Form 8836 SCH B
Station 9E-205
Station 10OPEN

 

NT44FAS/NT44BAS
711, 712, 713, 714, 721, 722
749, 771, 772, 773, 774

StationForm
Station 1OPEN
Station 2Pub 1 SP
Station 3Form 2210
Station 4Notice 433 PR
Station 5OPEN
Station 6Form 2210 INST
Station 7OPEN
Station 8Notice 1212 (SP)
Station 9E-205
Station 10Form 1052

 

NT42FAS/NT42BAS
75, 75A, 75C

StationForm
Station 1OPEN
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5Pub 3498-A
Station 6Pub 4134 LITC
Station 7OPEN
Station 8FORM 11652
Station 9E-205
Station 10OPEN

 

NT45FAS/NT45BAS
09, 15, 19, 20, 15, 31, 54B, 57, 58, 59

StationForm
Station 1SCH EIC
Station 2Pub 1
Station 4Notice 609
Station 5OPEN
Station 6SCH SE
Station 7OPEN
Station 8Pub 5
Station 9E-205
Station 10Form 1052

 

IMF/NRP NOTICE LOAD PLAN:

  • NRP 4230 - 03, 17, 18, 28, 29, 31, 32A, 46, 52, 54ALL, 57, 58, 75, 75A, 80, 81

  • NRP6320X - 11, 11A, 12A, 13, 13A, 23, 24, 25, 30A, 711, 712, 713, 714, 721, 722, 749

  • NRP4231 - 42, 45, 53, 88, 88A

  • NRP6321X - 10, 21A, 21B, 21C, 21E, 22A, 22E, 49, 51, 51A, 51B, 51C, 60, 62, 71C

  • NRP6510 - 11, 11A, 12A, 13, 13A, 23, 24, 25, 30, 30A

  • NRP6340/NRP6330/NRP6530 - 11, 11A, 12A, 13, 13A, 17, 18, 23, 24, 25, 30, 30A, 711, 712, 713, 714, 721, 722, 749

  • NRP6512 - 42, 45

  • NRP6341 - 42, 45, 53, 88, 88A

  • NRP6531 - 44, 54, 54B, 54E, 54G

NRP4232
09

StationForm
Station 1OPEN
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5OPEN
Station 6OPEN
Station 7OPEN
Station 8OPEN
Station 9E-205
Station 10OPEN

 

NRP6322X
42, 45

StationForm
Station 1Form 9465
Station 2Pub 1
Station 3Form 2210
Station 4Notice 433
Station 5Notice 746
Station 6Form 2210 INST
Station 7OPEN
Station 8Notice 1212
Station 9E-205
Station 10Notice 1052

 

NRP6511
10, 21A, 21B, 21C, 21E, 22A, 22E, 49, 51
51A, 51B, 51C, 60, 62, 71C

StationForm
Station 1Form 9465
Station 2Pub 1
Station 3Form 2210
Station 4Notice 433
Station 5Notice 746
Station 6Form 2210 INST
Station 7OPEN
Station 8Notice 1212
Station 9E-205
Station 10Notice 1052

 

NRP6532, NRP6342
09

StationForm
Station 1OPEN
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5OPEN
Station 6OPEN
Station 7OPEN
Station 8OPEN
Station 9E-205
Station 10OPEN

 

NOT40AX
12, 14, 14I, 16

StationForm
Station 1OPEN
Station 2Pub 1
Station 3Form 2210
Station 4Notice 433
Station 5Notice 1155A or Notice 1155C
Station 6Form 2210 INST
Station 7OPEN
Station 8Notice 1212
Station 9E-205
Station 10Notice 1052

 

NOT40AX
42, 45

StationForm
Station 1OPEN
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5OPEN
Station 6OPEN
Station 7OPEN
Station 8OPEN
Station 9OPEN
Station 10OPEN

 

Load Plan 1
110, 118, 121A, 122A, 124A, 125A
126, 126A, 130, 131, 131A, 132, 133
139, 140, 144, 145, 146, 147, 156
157, 159, 160, 162, 163, 165, 166, 171
173, 174, 177, 178, 183, 187, 188, 205
210, 215, 217, 218, 220, 225, 230, 233
274, 275, 874, 875

StationForm
Station 1Form 941, Sch B
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5Notice 1155
Station 6Form 2210 INST
Station 7Notice 4977
Station 8Form 945-A
Station 9E-205
Station 10Form 2220

 

Load Plan 2
080, 081, 130, 153, 175, 182, 217
218, 219, 224, 231, 235, 236, 237
237A, 238, 239, 277, 278, 279
279A, 280, 281, 282, 284, 285
286, 287, 288, 290, 291, 292
801, 802, 811, 812, 861, 865
910, 920

StationForm
Station 1OPEN
Station 2Form 941-C
Station 3OPEN
Station 4OPEN
Station 5Notice 1155
Station 6OPEN
Station 7OPEN
Station 8Form 3468
Station 9E-205
Station 10OPEN

 

Load Plan 2 (Spanish)
801, 802, 811, 812, 861, 865, 910, 920

StationForm
Station 1Form 941, Sch B
Station 2OPEN
Station 3Notice 746SP
Station 4OPEN
Station 5Notice 1155
Station 6OPEN
Station 7Form 4977
Station 8OPEN
Station 9E-205
Station 10OPEN

 

Load Plan 4
242, 297, 297A, 297C, 298

StationForm
Station 1Pub 1660
Station 2OPEN
Station 3OPEN
Station 4OPEN
Station 5Notice 1155
Station 6OPEN
Station 7Form 12153
Station 8Pub 594
Station 9E-205
Station 10OPEN

 

Load Plan 5
180, 181

StationForm
Station 1Form 8864
Station 2Form 1120 SCH PH
Station 3Form 1120 SCH D
Station 4Form 4255
Station 5Notice 1155
Station 6Form 4797
Station 7Form 8826
Station 8Form 8820
Station 9E-205
Station 10Form 8830

 

Load Plan 6
180, 181

StationForm
Station 1Form 8896
Station 2Form 8845
Station 3Form 8846
Station 4Form 8847
Station 5Notice 1155
Station 6Form 1116
Station 7Form 8827
Station 8Form 5735
Station 9E-205
Station 10Form 5884

 

Load Plan 7
180, 181

StationForm
Station 1Form 8900
Station 2Form 6478
Station 3Form 6765
Station 4Form 8007
Station 5Notice 1155
Station 6Form 8586
Station 7OPEN
Station 8Form 8611
Station 9E-205
Station 10Form 8801

 

Load Plan 8
180, 181

StationForm
Station 1Form 8904
Station 2Form 8834
Station 3Form 8835
Station 4Form 8844
Station 5Notice 1155
Station 6Form 8860
Station 7OPEN
Station 8Form 8874
Station 9E-205
Station 10Form 8861

 

Load Plan 9
207, 207L, 230, 240
802, 812, 861, 910, 920

StationForm
Station 1Form 941, Sch B
Station 2Form 943-A
Station 3Notice 746SP
Station 4Pub 1S
Station 5Notice 1155
Station 6OPEN
Station 7Form 4977
Station 8Form 945-A
Station 9E-205
Station 10OPEN

 

Load Plan 10
180, 181

StationForm
Station 1OPEN
Station 2Form 8881
Station 3Form 8882
Station 4Form 8884
Station 5Notice 1155
Station 6Form 4626
Station 7OPEN
Station 8Form 1118
Station 9E-205
Station 10Form 3800

 

TDA LOAD PLAN
501, 503, 504, 521, 523, 538, 539
601, 603, 604, 621, 623

StationForm
Station 1OPEN
Station 2Form 2210
Station 3Notice 1219B
Station 4Notice 1219B (SP)
Station 5Notice 746
Station 6Notice 609
Station 7Pub 594
Station 8Pub 4127
Station 9E-205
Station 10Notice 1155

 

TDI LOAD PLAN
403, 406, 411, 414, 515, 518
540, 541, 615, 618

StationForm
Station 1OPEN
Station 2Form 2210
Station 3Notice 1219B
Station 5Notice 746
Station 6Notice 609
Station 7OPEN
Station 8OPEN
Station 9E-205

 

AUR LOAD PLAN
2000, 2005, 2006, 2501

StationForm
Station 1OPEN
Station 2Pub 1
Station 3Pub 5
Station 4Notice 1219B (SP)
Station 5OPEN
Station 6Notice 609
Station 7Pub 594
Station 8Pub 4127
Station 9E-205
Station 10OPEN

 

ERAS NOTICE LOAD PLAN
575, 576, 577, 580
581, 582, 583, 584

StationForm
Station 1Notice 1155
Station 2Form 8109-B
Station 3OPEN
Station 4OPEN
Station 5OPEN
Station 6OPEN
Station 7OPEN
Station 8OPEN
Station 9E-205
Station 10Form SS-4 Instructions

 

BMF REDESIGN LOAD PLAN
101, 102, 103, 104, 105, 106, 107, 111
112, 113, 114, 115, 116, 117, 123
123A, 124, 125, 127, 127A, 128, 138
161, 169, 267

StationForm
Station 1Form 941, Sch B
Station 2Form 2210
Station 3Form 2220 Instructions
Station 4Form 2210 Instructions
Station 5Notice 1155
Station 6Form 433
Station 7Form 4977
Station 8Form 945-A
Station 9E-205
Station 10Form 2220

Exhibit 3.13.62-52

Automated Substitute for Return (ASFR) 30-90 Day Letters

  1. The following sites will be porting to NPS:

    1. Andover Service Center (ANSC)

    2. Atlanta Service Center (ATSC)

    3. Austin Service Center (AUSC)

    4. Brookhaven Service Center (BSC)

    5. Fresno Service Center (FSC)

    6. Kansas City Service Center (KCSC)

  2. The following sites will "NOT" be porting to NPS:

    1. Cincinnati Service Center (CSC)

    2. Memphis Service Center (MSC)

    3. Ogden Service Center (OSC)

    4. Philadelphia Service Center (PSC)

    These sites will stop generating all ASFR print files. The sites must ignore all enclosure muffy marks generated on the cover sheets and continue to stuff the letters as they currently do.

This is an Image: 33780918.gif

This graphic displays a table in landscape orientation for Automated Substitute for Return (ASFR) 30-90 Day Letters.

Please click here for the text description of the image.

Exhibit 3.13.62-53

Undeliverable CP Notice and C-Letter Distribution and Mailing Guides

Burst all forms maintaining established sequence prior to Distribution.

Abbreviations used in the following table are:

AcronymMeaning
ACCTAccounting Branch
ADJAdjustments
AMAccounts Management
AMRHAccounts Maintenance
BBurst
BWHBackup Withholding Program
CAFCentralized Authorization File
CAWRCombined Annual Wage Reporting Unit
CIBCriminal Investigation Branch
COLLCollections
CSCOCompliance Services Collection Operation
CTFCampus TEFRA Function
DDecollate
ECUEntity Control Unit
ESUExamination Suspense Unit
EXTExtraction
FFold
FOField Office
FO-COLLField Office Collections
FO-SPField Office Special Procedures
GRGarbled Review
IInsert
IJPInk Jet Printing
IRPInformation Returns Processing
MSU/ShMachine Services Unit or Shipping
NRNotice Review
NNotice
OROutput Review
PPublications
QRDTQuestionable Refund Detection Team
SPFSpecial Procedures Function
RSRoll Stock
SCEBService Center Examination Branch
STATStatute Control
TPRTaxpayer Relations Branch
URPUnder Reporter Program

Note:

Do not destroy any undeliverable mail with a yellow postal label unless specified in the chart below. The yellow postal label may provide a new address from the Post Office. Route the mail according to the chart listed below. If column is blank, route the mail back to the originating function. If a CP Notice or C-Letter is not listed in the chart below, route the mail back to the originating function. Destroy undeliverable mail with Handwritten address changes on the envelope.

Exception:

Accounts Management/Integrity and Verification Operation (IVO) works only specific undeliverable notices and letters, regardless of there is a yellow postal sticker attached to the undeliverable item.Any letter originated by AM/IVO that is not provided in the chart can be destroyed as classified waste.

IfAndThen
Letter 21CIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 86CIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 96CIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 105C/106CIDRS Range 1481000000 - 1487900000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 2004 RIVO PO Box 12866 Fresno, CA 93779-2886
Letter 105/106C or Letter 3219C Automated Questionable Credits Program (AQC)IDRS Range 1484100000 - 1484299999 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 763 ATSC 4800 Buford Highway Atlanta, GA 39901
Letter 488CUndeliverableDestroy
Letter 1687CUndeliverableRoute to Stop 6126AUSC
Letter 2267CIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 2645CIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 4281CUndeliverableRoute: ID Theft Team
Letter 4310CHandwritten annotationsRoute to Integrity and Verification Operations (IVO)
Letter 4310CYellow sticker from the Post Office with a new addressRoute to IVO
Letter 5071CUndeliverableDestroy
Letter 5447CUndeliverableDestroy
Letter 5598 Letter 5599Undeliverable1. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
Letter 5600Undeliverable1. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
Letter 5747CUndeliverableDestroy
Letter 5858 Letter 5862Undeliverable1. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
Letter 5900 SeriesUndeliverable1. Destroy as Classified Waste - Instructions to the yellow postal label DO NOT APPLY to these notices.
Letter 6000 Letter 6001 Letter 6002Undeliverable1. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
Letter 6112IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 6112-AIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 6113IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 6113-AIDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new addressRoute to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042
Letter 6185UndeliverableAustin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6225UndeliverablePOC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6226UndeliverablePOC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741 POC-
Letter 6227UndeliverablePOC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6272UndeliverableMail Stop 4308 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6229UndeliverablePOC- Scott Richards Austin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6230UndeliverablePOC- Scott Richards Austin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741
Letter 6238UndeliverableHCTC Enrollment Team Stop 6098 AUSC
Letter 6312UndeliverableIRS Mail Stop 5303 1973 N Rulon White Blvd Ogden UT 84201. A Form 3210 must be used to list the letters.
Letter 6313UndeliverableIRS Mail Stop 5303 1973 N Rulon White Blvd Ogden UT 84201. A Form 3210 must be used to list the letters.
Letter 6330CUndeliverableDestroy
Letter 6331CUndeliverableDestroy
Letter 6363UndeliverableInternal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224
Letter 6365UndeliverableInternal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224
Letter 6366UndeliverableReturn to the return address on the envelope which would be the specific mailing agent’s address.
Letter 6378UndeliverablePOC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404
Letter 6378UndeliverablePOC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404
Letter 6379UndeliverablePOC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404
Letter 6397UndeliverableInternal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224
Letter 6416UndeliverableDestroy
Letter 6416AUndeliverableDestroy
Letter 6417UndeliverableDestroy
Letter 6419UndeliverableDestroy
Letter 6420UndeliverableDestroy
Letter 6468UndeliverableDestroy
Letter 6469UndeliverableDestroy
Letter 6470UndeliverableDestroy
Letter 6475UndeliverableDestroy
Letter 6507Undeliverable1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell)
Letter 6530Undeliverable1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell)
Letter 6531Undeliverable1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell)
Letter 6555 with Form 3552 Letter 6555 with (stuffer) Letter 6555 (stuffer) aloneUndeliverableRoute to: 2970 Market Street: Mail Stop 5-E04.114 Team 204 Philadelphia, PA 19104
Letter 9000UndeliverableDestroy

Note:

"Termination of Residency" undeliverable letters are being sent to the IRS in error, send the letters back to the return address on the envelope

Note:

If an undeliverable item is received with an original document and a verifiable address is not available to be re-mailed, destroy the document per IRM 10.5.1.6.10 guidelines.

Undeliverable Stimulus Payments Notices

IfAndThen
Notice 1444 (EN-SP) Economic Impact Payment 2020 (English and Spanish)UndeliverableDestroy
Notice 1444-A (EN-SP) EIP Non-Filers Outreach You May Need to Act to Claim Your PaymentUndeliverableDestroy
Notice 1444-B (EN-SP) Your Second Economic Payment (English/SpanishUndeliverableDestroy
Notice 1444-C, Your 2021 Economic Impact PaymentUndeliverableDestroy

 

Reminder:

If Letter 105C/106C is received and the above criteria is not met, then forward back to the originating function / employee based on the IDRS number.

IfAndThen
CP 01E CP 701EUndeliverable1. Count the number of notices received. List by the yellow label and non-yellow label. 2. Send the totals weekly via email to \*TS&CAS:AM:IPSO Employment Identity Theft 3. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
CP 14Undeliverable1. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
CP 14H CP 14IUndeliverableSend to Notice Review
CP 14IAUndeliverableSend to CSCO
CP 48/748 is receivedUndeliverable1. Count the number of letters received. 2. Send the totals weekly via e-mail to Camille.D.Privett@irs.gov 3. Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices.
CP 99X series (A, B, C & D)UndeliverableDestroy as classified waste
CP 140UndeliverableDestroy CP 140 in extraction if no forwarding address notated on UD.
CP 199UndeliverableDestroy as classified waste
CP 301UndeliverableDestroy as classified waste
CP 310UndeliverableDestroy as classified waste
CP 312UndeliverableDestroy as classified waste
CP 313UndeliverableDestroy as classified waste
CP 303UndeliverableDestroy as classified waste
CP 1444UndeliverableDestroy as classified waste

Envelopes specified in this exhibit must be used by all processing centers unless otherwise authorized.

  1. Note:

    For UNSIGNED RETURNS please provide the taxpayer with return envelope E-73 for smaller returns and envelope 44B for larger returns (more than 7 pages).

  2. The E-205 Return envelope must be used for mailings from any location when the response to the notice will be returned to another IRS location other than the one mailing the notice. DO NOT revert back to the E-73IJP as long as the E-205 is working properly.

  3. All notices listed in this exhibit which have overseas addresses must be sent via Air Mail (Envelope F-125L).

  4. All notices listed in this exhibit going to Puerto Rico, Virgin Islands, Guam, American Samoa, Northern Mariana Islands, Canada or Mexico must be handled as Domestic Mail. Mailer envelope E-178, E-125L or E-199L, must be used.

  5. The E-125L envelope must be used for mailing any notices, letters, etc. that are not being Presorted. The E-178 or E-199 envelope must be used for mailing any notices, letters, etc. that will be Presorted on the Mail Sorters equipment.

  6. Various return envelopes will require Ink Jet Preprinting (IJP) of Custom Bar Codes prior to inserting. When IJP is noted in this IRM, Machine Services personnel must coordinate with the Mail Sorters Administrator for the printing of the appropriate bar-coded envelopes.

  7. Whenever defective bar codes on return envelopes are detected by Machine Services Unit (MSU) personnel (smeared, too fat, too thin) new supplies must be obtained before mailing is completed.

Mailer envelope E-142 is only to be used where specified in this exhibit. E-142 is to be used for TYxx URP Statute Notice. The United States Postal Service (USPS) has approved use of this mailer envelope for automated certified mailings accompanied by a "computer" listing.

Return Envelopes E-73 printed with "USA" just below the last line of the IRS address must be used for overseas mail.

Special conditions for use of the following stuffers:

  1. All notices requiring special stuffers for current and prior year Forms will be presorted and properly identified by Notice Review.

  2. Machine Services Unit (MSU) personnel will insure the proper current year and PRIOR YEAR Forms are inserted (if available) accordingly.

  3. The Notices listed will ONLY receive these stuffers when the appropriate error codes or penalty indicators are present.

    • Form 2210 -and instructions for IMF CPs with Penalty Code "02" indicator.

    • Form 2220- and instructions for BMF CPs with "02" indicator

    • Notice 356 thru 365 -Toll-Free Telephone Stuffer (Number based on T/P's address) for use with all CPs and letters which do not have Toll-Free Telephone Numbers on the notice or letter.

    • Code 11 Penalty = F4977 for CP161 (only)

    • W-lndicator = Form W-4.

Output Review: IMF–HSNP Sample Notices must be sent directly to files. Only BMF review packages with a charge out sheet will be forwarded to files.

Local management will determine the mailing date on notices generated without a notice date.

When IRM 3.13.62, Media Transport and Control, differs from NRPS routing and stuffer sheet information, call the Notice Gatekeeper or the IRM analyst for resolution.

Statutory letters generated on Form 9174 and Form 9175 must be mailed in the E-125 envelope. The letters will not require any other stuffers.

Any additional stuffers that are required for CP 15 and CP 215 that are not included on the Routing and Stuffer sheet, must be identified by the area that generated the notice.

Routing instructions and CP Notice Stuffers Information for CP 19 and CP 20 are below.

  1. CP 19 and CP 20 with Unallowable Codes (UA) 6X, 8X, or 95 (alone or in combination with other unallowable codes), are to be routed to Machine Services Unit for mail out.

  2. CP 19 and CP 20 with ALL Other Unallowable Codes are to be routed to SPC EXAM.

  3. All CP 19 and CP 20 are to have the following Stuffers included: Pub 1, Pub 5, and Notice 609.
    The following additional Stuffers MAY be required:
    Sch. SE (if SE Paragraph is present)

CP/FORM/IDRS NUMBERPROGRAM/FILE/RUNDISTSTUFFERSENVELOPE- MAILERENVELOPE - RETURNROUTING ACTION
01AN/AN/AN/AN/AN/ADESTROY
01FN/AN/AN/AN/AN/ADESTROY
01HN/AN/AN/AN/AN/ADESTROY
01LN/AN/AN/AN/AN/ADESTROY
01SN/AN/AN/AN/AN/ADESTROY
02HN/ACPSForm 8545E-178E-205DESTROY
03NRP-42-30MSUN/AE-178E-205DESTROY
04N/AN/AN/AN/AN/ACSCO Stop 5000
05NOT-4230N/AN/AE-178N/ADESTROY
05-ABCNRP-42-11MSUN/AE-178N/ADESTROY
08N/AMSUN/AN/AN/ADESTROY
09NRP-42-32 NRP-65-32 NRP-63-42MSUN/AE-178E-205DESTROY
10NRP-65-11 NRP 63-21xNRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
11(Letter 6015)Manual CP Notice Repository LT 6015 Cat. No. 70986P AUSC OnlyN/APub 1E-199N/ADESTROY
11NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
11ANRP-63-20 NRP-65-10 NRP-63-20XF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
12NOT40AXNRPub 1 F2210 N433 N1155A/C F2210 Inst. N1212E-178E-205DESTROY
12ANRP-63-20 NRP-65-10 NRP-63-20XN/AF9465 Pub1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
12ENRP-42-10NRPub 1E-125LE-73IJPDESTROY
12FN/AN/AN/AN/AN/AExam Clerical Mail Functions
12HN/AN/AN/AN/AN/ADESTROY
13NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
13ANRP-63-20 NRP-65-10 NRP-63-20XN/AF9465 Pub1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
14NOT40AXNRPub 1 F2210 N433 N1155A/C F2210 Inst. N1212E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
14HN/AN/AN/AN/AN/ANotice Review
14-I-C-LNOT40AXMSUE-178E-205Files
15NRP-63-10IRP PEN UNITN/AE-178E-205Originator
15BNRP-63-10IRP PEN UNITN/AE-199E-73IJPOriginator
16NOT40AXNRPub 1 F2210 N433 N1155A/C F2210 Inst. N1212E-178E-205DESTROY
17NRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
18N42001SMSUPub 1E-178E-205Exam Clerical Mail Functions
19NT45MSUPub 1 Pub 5 N609 1052 Schedule EIC and SEE-178E-205Exam Clerical Mail Functions
20/20ENT45MSUPub 1 Pub 5 N609 1052 Schedule SEE-178E-205Exam Clerical Mail Functions
21A,B,CNRP-63-11 N41001S (CP 21E)NRF9465 Pub 1 F2210 N43 N745 F2210 Inst. N1212E-178E-205DESTROY
21ENRP-63-11 N41001S (CP 21E)NRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205Originator
21HN/AN/AN/AN/AN/ADESTROY
21INRP-65-11MSUF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205
22 A and ENRP-65-11MSUN/AE-178E-205DESTROY
22 A and ENRP-63-21XNR/MSUF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
22HN/AN/AN/AN/AN/ADESTROY
23NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205Files
24NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
24ENRP-42-10SC EXAMN/AE-125LE-73IJPDESTROY
25NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
27NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
29NRP-42-301 COR 2,3 FILESN/AE-178E-205DESTROY
30NRP-63-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
30ANRP-65-20 NRP-65-10 NRP-63-20XNRF9465 Pub 1 F2210 N433 F2210 Inst. N1212E-178E-205DESTROY
31NRP-42-30 NRP-63-40Copies 1 and 2 MSU Copy-3 DestroyN/AE-178E-205DESTROY
32NRP-65-30 NRP-63-40 NRP-63-40MSUN/AE-178E-205DESTROY
32ANRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
33NRP-42-11MSUN/AE-178E-205DPO
36ZNRP-42-20FILESN/AN/AN/AOriginator
36CN/AASFRN/AN/AN/AOriginator
36DNRP-42-20FILES/ADJ CORRN/AN/AN/AFILES
36SN/AN/AN/AN/AN/AOriginator
36ZN/AASFRN/AN/AN/AFILES
37NRP-42-20FILES/ECUN/AN/AN/ADPO
38NRP-42-20FILES/DATC/ASTAN/AN/AN/A
38ANRP-42-20FILESN/AN/AN/A
39NRP-42-21MSUN/AE-178E-205DESTROY
40N/AN/AN/AN/AN/ADESTROY
40AN/AMSUN/AE-199N/A
40BN/AMSUN/AE-199N/A
41NRP-42-20FILESN/AN/AN/AOriginator
42NRP-65-12 NRP-63-22X NRP-42-12XMSUF9465 Pub1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
42NRP-63-41 NRP-63-12N/AN/AE-178E-205DESTROY
43NRP-42-20FILESN/AN/AN/A
44NRP-65-31Copy 1 MSU Copies 2/3 SCCBN/AE-178E-205WI Collection Operation - ATSC
45NRP-42-31MSUF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
45NRP-63-41 NRP-63-12N/AN/AE-178E-205DESTROY
45SNRP-42-11MSUN/AE-199DESTROY
46NRP-42-30FILESN/AN/AN/ADESTROY
49NRP-65-11MSUN/AE-178E-205DESTROY
49NRP-63-21XN/AF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205DESTROY
51A,B,CNRP-65-11NRN/AE-178E-205FILES
51A,B,CNRP-63-21XNRF9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212E-178E-205FILES
52NRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
53NRP-42-31 NRP-63-41MSUN/AE-178E-205DESTROY
54ALLNRP-42-30 NRP-65-30 NRP-65-31MSUN/AE-178E-205ECU
55N/AFILESN/AN/AN/AFILES
56VN/AN/AN/AN/AN/AAttached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY.
57NRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205Originator
58NRP-42-11 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
59IMF 460-15CPSPub 1 N746 N609E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
60NRP-65-11NRN/AE-178E-205FILES
60NRP-63-21XN/AN/AE-178E-205FILES
62NRP-65-11MSUN/AE-178E-205DESTROY
62NRP-63-21XMSUN/AE-178E-205DESTROY
63IMFCPSN/AE-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO.
64NRP-42-20APPEALSN/AN/AN/AAppeals
71NRP-42-11MSUN/AE-199E-73IJPDESTROY
71ANRP-42-11MSUN/AE-199E-73IJPDESTROY
71CNRP-65-11MSUN/AE-178E-205DESTROY
71CNRP-63-21XMSUN/AE-178E-205DESTROY
71DNRP-42-11MSUN/AE-199E-73IJPDESTROY
74N/AN/AN/AE-178DESTROY
75/75ANRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
76NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
77NOT7A17xMSUF12153 P594 P1660E-142E-205Automated Collections Systems Support (ACSS)
77NOT7A15xCPSF12153 P594 P1660E-178E-205ACSS
77NOT7A18xMSU/PSCF12153 P594 P1660E-178E-205ACSS
77NOT7A19xCPSF12153 P594 P1660E-178E-205ACSS
77NOT7A42xMSUF12153 P594 P1660E-178E-205ACSS
77NOT7A43xMSU/ORF12153 P594 P1660E-178E-205ACSS
78NOT7A15xMSUP594 P1660E-178E-205ACSS
78NOT7A18xMSU/PSCP594 P1660E-178E-205ACSS
78NOT7A19xCPSP594 P1660E-178E-205ACSS
78NOT7A42xMSUP594 P1660E-178E-205ACSS
78NOT7A43xMSU/ORP594 P1660E-178E-205ACSS
79/79ANRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
80NRP-42-30 NRP-65-30 NRP-63-40MSU/NRN1155E-178E-205DESTROY
81NRP-42-30 NRP-65-30 NRP-63-40MSUN/AE-178E-205DESTROY
83NRP-42-10SC EXAMPub 1E-125LE-73IJPEXAM
85N/AN/AN/AN/AN/ADESTROY
86NRP-42-20Adj CorrN/AN/AN/ADESTROY
87 ABC and DNRP-42-20SC EXAMN/AN/AN/ADESTROY
88/88ANRP-42-31 NRP-63-41EXAMN/AE-178E-205DESTROY
89N/AMSUN/AN/AN/ADESTROY
90NOT7A17xMSUF12153 P594 P1660E-142E-205ACSS
90NOT7A15xMSUF12153 P594 P1660E-178E-205ACSS
90NOT7A18xMSU-PSCF12153 P594 P1660E-178E-205ACSS
90NOT7A19xCPSF12153 P594 P1660E-178E-205ACSS
90NOT7A42xMSUF12153 P594 P1660E-178E-205ACSS
90NOT7A43xMSU/NRF12153 P594 P1660E-1778E-205ACSS
90CNOT7A11NPS/CPSF12153 P594 P1660E-142E-205ACSS
90CNOT7A18xMSU-PSUF12153 P594 P1660E-178E-205ACSS
90CNOT7A19xCPSF12153 P594 P1660E-178E-205ACSS
90CNOT7A42xMSUF12153 P594 P1660E-178E-205ACSS
90CNOT7A43xMSU/NRF12153 P594 P1660E-178E-205ACSS
90CNOT7A51MSUF12153 P594 P1660E-142E-205ACSS
91NOT7A15xNPS/CPSN/AE-178E-205ACSS
91NOT7A18xMSU-PSCN/AE-178E-205ACSS
91NOT7A19xCPSN/AE-178E-205ACSS
91NOT7A42MSUN/AE-178E-205ACSS
91NOT7A43MSU/NRN/AE-178E-205ACSS
92NOT7A11NPS/CPSF12153 P594 P1660E-142E-205ACSS
92NOT7A18xMSU-PSUF12153 P594 P1660E-178E-205ACSS
92NOT7A19xCPSF12153 P594 P1660E-178E-205ACSS
92NOT7A42xMSUF12153 P594 P1660E-178E-205ACSS
92NOT7A43xMSU/NRF12153 P594 P1660E-178E-205ACSS
92NOT7A51MSUF12153 P594 P1660E-142E-205ACSS
94N/AN/AN/AN/AN/AIRS SB/SE, Technical Services Attn: Abir R. Yahya 300 N. Los Angeles Street, M/S 4915 Los Angeles, CA 90012
95NOT-7A15 A,B,C,DMSUF12153 N1155 Pub 1660 Pub 594E-178E-205MSU
96N/AFILES/ADJ CORRN/AN/AN/AAccounting
98N/AACCT TFR CLKN/AN/AN/ADESTROY
101NRP-42-20TPR REFUND INQF941 Sch B F2210 F2210 Inst. F2220 F2220Inst. F433 F4977 F945AE-178E-205DESTROY
102NRP-42-20FILESF941 Sch B F2210 F2210 Inst. F2220 F2220Inst. F433 F4977 F945AE-178E-205DESTROY
103N/AMSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
104N/AMSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
105MSUF941 Sch B F2210 F2210Inst F2220 F2220Inst F433 F4977 F945AE-178E-205DESTROY
106MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205EO Accounts MS 6710 - OSC
107NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
108N/AMSUN1155E-178E-205DESTROY
109N/AMSUN1155E-178E-205DESTROY
110N/AMSUF941 Sch B F4977 F945AE-178E-205DESTROY
111NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
112NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
113NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
114NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
115NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
116NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205EO Accounts MS 6710 - OSC
117NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
118MSUF941 Sch B F4977E-178E-205DESTROY
120 120A 120B 120CBMF N2100nSx and N3100nSxOgdenN/AE-199N/ADESTROY
121AN/AMSUF941 Sch B F4977E-199N/ADESTROY
122AN/AMSUF941 Sch B F4977 F945AE-178E-205DESTROY
123NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
123ANOT 31-11/26OIRSCF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
124NOT 31-11/26OIRSCF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
124AN/AMSUF941 Sch B F4977E-178E-205DESTROY
125NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
125AN/AMSUF941 Sch B F4977 N433E-178E-205DESTROY
126N/AMSUF941 Sch B F4977 N433E-178E-205EO Accounts M/S 6710 - OSC
127NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
127ANOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
128NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
131N/AMSUF941 Sch BF2210 F2220 Inst. F2210 Inst. F433 F4977N/AN/ADESTROY
131AN/AMSUF941 Sch B F4977E-178E-205DESTROY
132N/AMSUF941 Sch B F2210 F2220 Inst. F2210 Inst. F433 F4977E-178E-205DESTROY
133NOT 31-11/26MSUF941 Sch B F2210 F2220 Inst. F2210 Inst. F433 F4977E-178E-205DESTROY
135NOT 31-11/26A/CINF2220 Inst.433E-178E-205DESTROY
136 136BNOT 31-11/26MSUN/AN/AN/ADESTROY
137NOT 31-50A/CINN/AN/AN/ADESTROY
137AN/AMSUN/AE-199N/ADESTROY
137BN/AMSUN/AE-199N/ADESTROY
138N/AMSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
142N21001S and N31001SN/AN/AE-178N/AEO Accounts MS 6552 - OSC
143N21001S and N31001SN/AN/AE-178N/AEO Accounts MS 6552 - OSC
145N21001S and N31001SN/AN/AE-178N/ADESTROY
147N/AMSUN/AE-199N/ADESTROY
148A/148BN/AN/AN/AN/AN/ADESTROY
152N21001S and N31001SN/AN/AE-178N/ADESTROY
155NOT 31-11/26FILESN/AE-178N/AFILES
160N/ANR/MSUN/AE-178E-205DESTROY
160N/ANR/MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
162N/ANR/MSUN/AE-178E-205DESTROY
162A 162BN/ANR/MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945E-178E-205DESTROY
163N/ANR/MSUN/AN/AN/ADESTROY
164NOT 31-11/26APPEALSN/AN/AN/ADESTROY
165N/ANRF945AE-178E-205DESTROY
166N/AN/AF945AE-178E-205DESTROY
169NT30FAS and NT30BASMSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205CSCO (ADR)
170/170ANOT 31-11/26TPRN/AE-199LE-73IJPDESTROY
171NOT 31-11/26NRN/AE-178E-205DESTROY
172NOT 31-50FILESN/AN/AN/ADESTROY
173N/AMSUF2210 F2220 Inst. F2210 Inst. F2220E-178E-205ORIGINATOR
178N/AMSUN/AE-178E-205DESTROY
179/179BNOT 31-11/261,MSU,OF FILESN/AE-199N/ADESTROY
1801, MSU, OF FILESF1120PH F8845 F1120 SCH D F8846 F2455 F8847 F4626 F4797 F8826 F8830E-178E-205DESTROY
181N/A1, MSU, OF FILES ADJF6478 F8834 F8881 F6765 F8835 F8882 F8007 F8884 F1116 F8586 F8860 F1118 F5735 F8611 F8874E-178E-205DESTROY
182N/A1, MSU, OF FILES ADJF3468E-178E-205DESTROY
183N/A1, MSU, OF FILES ADJN/AE-178E-205DESTROY
185NOT 31-11/26ADJN/AN/AN/ADESTROY
186NOT 31-11/26ADJN/AN/AN/ADESTROY
187N/ACSCON/AE-178N/ACSCO
188N/A1,MSU 2 3-CSCON/AE-178N/ACollections M/S 5500
190NOT 31-50ADJN/AE-199N/ADESTROY
191NOT 31-20/25SC ACCTN/AN/AN/AAccounting
192NOT 31-20/25ECUN/AN/AN/AEO Entity OSPC Stop 6273
193NOT 31-50FILESN/AN/AN/ADESTROY
193ANOT31-50-A9FILESN/AN/AN/ADESTROY
194NOT 31-50FILESN/AN/AN/ADESTROY
194(F-941)NOT 31-50TPR BRN/AN/AN/ADESTROY
195NOT 31-50FILESN/AN/AN/ADESTROY
198NOT 31-50FILESN/AN/AN/ADESTROY
198ANOT 31-50FILESN/AN/AN/ADESTROY
207N/AMSUF941 Sch B F945A 943A F4977E-178E-205DESTROY
208NOT 31-11/26FILESN/AE-199DESTROY
209NOT 31-11/26MSUN/AE-178E-205BMF ENTITY
210NOT 31-11/26NR/MSUF941 Sch B F4977 F945AE-178E-205DESTROY
211N/AN/AN/AE-178N/ADESTROY
211AN/AN/AN/AN/AN/ADESTROY
211BN/AN/AN/AN/AN/ADESTROY
211CN/AN/AN/AN/AN/ADESTROY
211DN/AN/AN/AN/AN/ADESTROY
212NOT 31-11/26MSUN/AE-199N/AEP Entity, Ogden Campus Mail Stop 6273
215160-30-26NR/MSUN925E-178E-205ORIGINATOR
215PRN 711DESTROY
216FN/ADestroyN/AN/AN/ADESTROY
219N/AN/AN/AN/AN/AComplete Form 13538 and place in outgoing mail
220N/ANR/MSUF941 Sch B F4977 F945AE-178E-205DESTROY
222N/ACAFN/AN/AN/ADESTROY
224N/AMSUN/AE-178E-205DESTROY
225N/AMSUN/AE-178E-205DESTROY
230N/ANR/MSUN/AE-178E-205CAWR
231NOT 31-20/25Refund Inquiry (AM)N/AE-178E-205DESTROY
232AN/AN/AN/AE-178E-205REJECTS
232BN/AN/AN/AE-178E-205REJECTS
232CN/AN/AN/AE-178E-205REJECTS
232DN/AN/AN/AE-178E-205REJECTS
233NOT 31-11/26FILESN/AN/AE-73IJPExam Clerical Mail Functions
234N/AFILESN/AE-178E-205DESTROY
235N/AN/AN/AN/AN/ADESTROY
236N/AN/A931E-178N/ADESTROY
237NOT 31-50MSUN/AE-178N/ADESTROY
237AN/AMSUN/AE-178N/ADESTROY
238N/AMSUN/AE-199E-73IJPDESTROY
240NOT 31-15MSUN/AE-178E-205CAWR
241NOT 31-15CORRESN/AN/AN/ADESTROY
242NOT7A11NPS/CPSF12153 P594 P1660E-142E-205Automated Collection Systems Support (ACSS)
242NOT7A18MSU-PSUF12153 P594 P1660E-178E-205Automated Collection Systems Support (ACSS)
242NOT7A43MSU/NRF12153 P594 P1660E-178E-205Automated Collection Systems Support (ACSS)
242NOT7A51MSUF12153 P594 P1660E-142E-205Automated Collection Systems Support (ACSS)
243NOT 31-50FILESN/AN/AN/ADESTROY
243ANOT 31-50FILESN/AN/AN/ADESTROY
245NOT31-20/25NRN/AE-25LN/ADESTROY
248NOT31-20MSUN/AE-178E-205DESTROY
250N/AN/AN/AE-178E-205DESTROY
250A 250B 250CN/AN/AN/AE-178E-205DESTROY
251NOT31-20/25MSUN913E-178E-205CAWR
253NOT 31-11/26MSUN913E-178E-205CAWR
256VN/AN/AN/AN/AN/AAttached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY.
259BMF 160-15CPSN/AE-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
259A, 259B, 259C, 259D, 259E, or 259F) 259G 259HBMF 160-15CPSN/AE-178E-205BMF ENTITY OSPC Stop 6273
260N/AMSUF941 Sch B F4977E-178E-205DESTROY
261/261XN/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
262/263N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
264NOT 31-11/26MSUN/AE-178N/ABMF Entity OSPC Stop 6273
265NOT 31-11/26MSUN/AE-178N/ABMF Entity OSPC Stop 6273
266NOT 31-11/26MSUN/AE-178N/ABMF Entity OSPC Stop 6273
267NOT 31-11/26MSUF941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945AE-178E-205DESTROY
268N/AMSUF4977 F945-A F941 Sch B N646E-178E-205DESTROY
270NOT31-50ADJN/AE-178N/ADESTROY
277N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
278N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
279/279XN/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
280N/AMSUN/AE-178E-205BMF Entity OSPC Stop 6273
281N/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
282N/AECUN/AE-178N/ADESTROY
283N/AMSUN/AE-178N/AEP Accounts
284N/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
285/285A/285B/285C/285DN/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
286N/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
287N/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
288N/AECUN/AE-178N/ABMF Entity OSPC Stop 6273
289N/AMSUN/AE-178N/ADESTROY
290N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
291N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
292N/AMSUN/AE-178N/ABMF Entity OSPC Stop 6273
293NOT31-50FILESN/AN/AN/AExam
294FILESN/AE-178N/ADESTROY
296NOT31-50SC ACCTN/AN/AN/ADESTROY
297NOT7A17xMSUF12153 P594 P1660E-142E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297NOT7A15xMSUF12153 P594 P1660E-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297NOT7A18xMSU-PSCF12153 P594 P1660E-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297NOT7A19xCPSF12153 P594 P1660E-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297NOT7A42xMSUF12153 P594 P1660E-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297NOT7A43xMSU/ORF12153 P594 P1660E-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
297A/297CN/AN/AN/AN/AN/AACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
298NOT7A15xNPS/CPSE-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
298NOT7A18xMSU-PSCN/AE-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
298NOT7A18xCPSN/AE-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
298NOT7A42xMSUN/AE-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
298NOT7A43xMSU/NRN/AE-178E-205ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132
299NOT3115CPSN/AE-178N/ADESTROY
301N/AN/AN/AN/AN/ADESTROY
302N/AN/AN/AN/AN/ADESTROY
303N/AN/AN/AN/AN/ADESTROY
336660-31-111-2-ADJ 3-4 FILEN/AN/AN/ADESTROY
336A660-31-151-2-ADJ 3-4 FILEN/AN/AN/ADESTROY
341660-31-15FILESN/AN/AN/ADESTROY
346660-31-15ADJN/AN/AN/ADESTROY
347660-31-15CORRESN/AN/AN/ADESTROY
396660-31-15SC ACCT TR CLKN/AN/AN/ADESTROY
403TDI 15MSUN1155 (if disaster)E-178E-205EP Entity, Ogden Campus, Mail Stop 6273
406TDI 15MSUN1155 (if disaster)E-178E-205EP Entity, Ogden Campus, Mail Stop 6273
501N/ANRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178N/A1. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
503N/ANRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178N/ASame instructions as above
504N/ANRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178N/ASame instructions as above
505TDA-12CSCON/AN/AN/A1. If the UD mail is over 10 weeks from the notice date - DESTROY 2. If the UD mail is within 10 weeks of the notice date - Forward CSCO.
508N/ACSCON/AE-125LE-25BRDESTROY
515 (IMF and BMF)TDI - 15CPSPub 1 N746 N609E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
516 (IMF Only)TDI - 15CPSPub 1 N746 N609E-178E-205Same instructions as above.
518 (IMF and BMF)CRX 03221MSUPub 1 Pub 1(SP) N1219A N746 N609E-178E-205Same instructions as above.
521NRP-39NRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
522TDA-16CSCO433-FE-178E-205Same instructions as above.
523NRP-39NRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
525N/AN/AN/AN/AN/AEXAM
527TDA-48CSCON/AN/AN/ADESTROY
528TDA-18-13MSU-DO COL SPFN/AN/AN/ADESTROY
531406-64-11CPSN/AE-199N/ACSCO
537TDA16SC ACCTN/AN/AN/ACSCO
538406-64-11CPSN1219B N1219B(SP) N746 N609 Pub 594E-178E-205CSCO
539406-64-11CPSN1219B N1219B(SP) N746 N609 Pub 594E-178E-205CSCO
540406-64-11CPSPub 1 Pub 1(SP) N1219A N912 N746 N609E-178E-205CSCO
541406-64-11CPSPub 1 Pub 1(SP) N1219A N912 N746 N609E-178E-205CSCO
542406-64-11CPSN/AE-125LN/ACSCO
543406-66-11/12CPSN735 Pub 1335E-199N/ACSCO KCSC or PSC
544406-66-11/12CPSN/AE-199N/ACSCO
545406-84-11/12CPSN/AE-125LN/ACSCO
546N/ACPSN/AE-125LN/ACSCO
547N/AN/AN/AE-125LE-73IJPCAF Unit
548N/AMSUN/AE-177N/ADESTROY
548A411-57-11CSCON/AE-177N/ADESTROY
549N/AN/AN/AE-178N/ADESTROY
550411-57-11SC ACCTN/AN/AN/ADESTROY
553N/ASC ACCTN/AN/AN/ADESTROY
560A/BATN0322MSUN/AE-178E-205ECU - Austin
561ATN0301MSUN/AE-178E-205ECU - Austin
562A-DATN0323MSUN/AE-178E-205ECU - Austin
563ATN0301MSUN/AE-178E-205ECU - Austin
564MSUN/AE-125LDESTROY
565EOD-22MSUN/AE-199E-73Austin ITIN MS 6090-AUSC
566N/AMSUN/AE-199E-73Austin ITIN MS 6090-AUSC
567A/B/CN/AMSUN/AE-199E-73Austin ITIN MS 6090-AUSC
568PN69MSUN/AE-199E-190IJPDESTROY
569PIN 35/45MSUN/AE-199E-73Originator
575ERA-05MSUSS4-InstE-178E-205DESTROY
575AERA-05MSUSS4-Inst Pub 3747E-178E-205Originator
576ERA-05MSUSS4-InstE-178E-205BMF Entity OSPC Stop 6273
577ERA-05MSUSS4-InstE-178E-205DESTROY
580ERA-05MSUSS4-InstE-178E-205EP Entity, Ogden Campus, Mail Stop 6273
581ERA-05MSUSS4-InstE-178E-205EP Entity, Ogden Campus, Mail Stop 6273
582ERA-05MSUSS4-InstE-178E-205EP Entity, Ogden Campus, Mail Stop 6273
583ERA-05MSUSS4-InstE-178E-205EP Entity, Ogden Campus, Mail Stop 6273
584ERA-05MSUSS4-InstE-178E-205EP Entity, Ogden Campus, Mail Stop 6273
601TDA16NRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
603TDA 16NRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
604TDA 16NRPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
615 (IMF and BMF)TDI -15CPSPub 1(SP) N746(SP) N609E-178E-205Same instructions as above.
616 (IMF Only)TDI - 15CPSPub 1(SP) N746(SP) N609E-178E-205Same instructions as above.
618TDI 15CPSPub 1(SP) N1219A(SP) N746(SP) N609E-178E-205Same instructions as above.
621TDI 15CSCOPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
622/623TDA 16CSCOPub 4127 N1219B N1219B(SP) N746 N609 Pub 594E-178E-205Same instructions as above.
Form 668-A Notice of LevySend to ACS/CSCO
711NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
712NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
713NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
714NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
721NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
722NRP-63-20NRF9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212E-178E-205DESTROY
749NRP-42-10MSUN/AE-178N/ADESTROY
756VN/AN/AN/AN/AN/AAttached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY.
759IMF 460-15CPSPub 1(SP) N746(SP) N609E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
789SN/AMSUN/AE-178N/ADESTROY
801MSUF941 N746 SP Sch B F4977E-178E-205DESTROY
802MSUF941 N746 SP Sch B F4977E-178E-205DESTROY
811MSUF941 N746 SP Sch B F4977E-178E-205DESTROY
812MSUF941 N746 SP Sch B F4977E-178E-205DESTROY
838N/AMSUN/AE-178N/AOriginator
848A/848BN/AN/AN/AN/AN/ADESTROY
861N/AMSUF941 N746 SP Sch B F4977 Pub 1SE-178E-205DESTROY
865N/ANRN746 SPE-178E-205DESTROY
890N/ANRE-199E-73IJPDESTROY
910N/ANRF941 N746 SP Sch B F4977E-178E-205DESTROY
920N/ANRF941 N746 SP Sch B F4977E-178E-205DESTROY
956VN/AN/AN/AN/AN/AAttached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY.
959BMF 160-15CPSPub 1(SP) N746(SP) N609E-178E-2051. If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. 2. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. 3. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. ### Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices.
972CG102-8P-XXIRP PEN UNITN/AE-199E-73DESTROY
989SN/AMSUN/AE-178DESTROY
1042-S Copy B with Internal Revenue Service as withholding agentN/AN/AN/AN/ADESTROY
1092-BACR-04SFR 17Pub 5E-177E-73IJPDESTROY
1099s (Campus Issued) 1099-C, 1099-MISC 1099-INT145-15-11MSUE-199LDESTROY EXCEPTION: Form 1099-C, Form 1099-MISC, and Form 1099-INT issued by Submission Processing Accounting. If you receive these forms, route to the Submission Processing Accounting address shown on the return address.
1099-INT Masterfile GeneratedN/AN/AN/AN/AN/ADESTROY
Form 1099-HN/AN/AN/AN/AN/AHCTC Enrollment Team Stop 6098 AUSC
1345vendorN/AN/AN/AN/ADESTROY
1525433-52-16DATA/ASTA742 Pub 5E-125LE-73IJPDESTROY
2000AURX8241MSUPub 1 Pub 5 N609 Pub 594E-178AE-205AUR
2001URXSC TIN PERFN/AE-125LE-73IJPDESTROY
2005AURX8841MSUN/AE-178N/AAUR
2006AURX8841MSUN/AE-178N/AAUR
2011MSUN/AE-125LE-73IJPDESTROY
2100UR 44600SC TINN/AE-178N/AAUR Cincinnati Service Center Stop 8152G
2100AN/ASC TINN/AE-178N/AAUR Cincinnati Service Center Stop 8152G
2101102-42MSUN/AE-199LE-73DESTROY
2287cSC ACCTN/AE-125RE-73IJPDESTROY
2349CGIDRSMSUN/AE-199N/ADESTROY
2501AUR8041MSUPub 1E-178AE-205AUR
3500N/AN/AN/AN/AN/AExam
3531N/AN/AN/AN/AN/AEntity
3552N/ACOLL/MSUN433 Pub 1E-125LE-73IJPKansas City 333 W Pershing Stop 6700 Kansas City, MO 64108
3581N/AN/AN/AN/AN/AExam
Form 3699If an undeliverable Form 3699 (or Form 14219) is received with a copy or certified copy of a document, then destroy as classified waste. If an undeliverable Form 3699 or Form 14219 is received with an original document and a verifiable address is not available for re-mailing the document, destroy the document per IRM 10.5.1.6.10 , Protecting and Safeguarding SBU Data, guidelines.
3731CN/ACASHIERN609E-125LE-73IJPDESTROY
4694N/ASC ACCTN/AE-125N/ADESTROY
4728N/ASC ACCTN/AN/AN/ADESTROY
4840(NMF)N/AN/AN433 N1214E-199E-73IJPDESTROY
4868CSN/AN/AN/AN/AN/ADESTROY
5564N/AN/AN/AE-142 (R4/95N/ADESTROY
5569N/AN/AN/AE-142 (R4/95N/ADESTROY
5601N/ASCEBE-142E-73IJPDESTROY
5601(2)N/AN/AF5564(2) F1902BN/AE-73IJPDESTROY
6335N/AN/AN433E-199E-73IJPDESTROY
8519N/ACSCON/AE-125RDESTROY
9774(NMF)N/AN/AN433 N1214E-199E-73IJPDESTROY
Form 14219If an undeliverable Form 3699 (or Form 14219) is received with a copy or certified copy of a document, then destroy as classified waste. If an undeliverable Form 3699 or Form 14219 is received with an original document and a verifiable address is not available for re-mailing the document, destroy the document per IRM 10.5.1.6.10 guidelines.
14692N/AN/AN/AN/AN/AITIN Stop 6085 AUSC
TDY-14N/ACSCON/AN/AN/ADESTROY

Caution:

Undeliverable notices marked "CAF COPY" or "RAF COPY" must be routed to the appropriate area.

C-Letters (including the Spanish versions)Route to the Letter Originator
01CID Theft Team
0086CDESTROY
112CStatute
239CAccounts Management
297CDESTROY
474CAccounts Management
533CDESTROY
852CAccounts Management
853CAccounts Management
854CAccounts Management
861CCAF Team
916CAccounts Management
1727CCAF Team
2644CDESTROY
2645CDESTROY
2673CCAF Team
2675CCAF Team
2800C - 2813CAustin CSCO Stop 5501 1\. Destroy ALL 2802C. 2\. If no forwarding address destroy the following: 2801C, 2811C, 2812C, 2813C and 3042C.
2940CDESTROY
4402CID Theft Team
4403CID Theft Team
4524CID Theft Team
4527CCAF Team
4464CDESTROY
4674CID Theft Team
4800CDESTROY
4869CDESTROY
4883CDESTROY
4905CSCO or ACS
5071CDESTROY
5073CDESTROY
5835CIDTVA - IPSU
5955CIDTVA - RPM
5956CIDTVA - RPM
Letter 6173CDepartment of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741
Letter 6174CDepartment of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741
Letter 6174-ADepartment of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741

Caution:

Undelivered C-Letters marked "CAF COPY" or "RAF COPY" must be routed to the appropriate area.

Exhibit 3.13.62-54

Timeliness Instructions for MSU and Presort Areas

Receipt at MSUMinimum Mail by-Timeliness
TDA Notices 501, 503, 504N/A
Received by 10:00 am FridayMSU as soon as possible (but not later than 1:00 p.m. Friday prior to the notice date.
IDRS Notices 523-524N/A
Receive by 12 Noon ThursdayMSU 4:00 p.m. Friday preceding Notice date. Presort by Midnight Friday Date of receipt.
Wednesday IMF/BMFN/A
Taxpayer information, refund, zero balance non-Balance due Notices, receive by 12 Noon. CP 2000/CP 2501 Receive by 10 a.m. Monday preceding the Notice date. TDI Notices 515, 518 Receive by 12 Noon Thursday preceding the Notice date.MSU by C.O.B. Friday preceding Notice date. Presort by 12 Noon Saturday. MSU by 3 p.m. Friday preceding Notice date. Presort by C.O.B. Friday preceding the Notice date. MSU by C.O.B. Friday preceding the Notice date. Presort by Noon Saturday preceding the Notice date.
General Correspondence letters 10:00 a.m. by the day preceding the letter date.MSU by 4:00 p.m. the date preceding the date of letter. Presort by C.O.B. date of receipt.

  • All mail received by the MSU directly from computer branch may be worked earlier in the week but will be held until Friday at 2:00 p.m. for Presort mailing. This will allow Quality to do any final pulls which may be necessary during the week.

  • All mail processed by the Presort Operations shall be released to the Postal Service Not Later than 12 Noon on Saturday to ensure Monday processing by the Postal Service.

  • All mail requiring daily release to the postal service will be processed daily by MSU and Comps and released to the postal service Not Later than 12 Midnight the date of receipt.

  • Mail received late in the MSU and/or Presort area, will be expedited within their priority group to ensure Current Critical Timeliness standards are met. IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

    Exception:

    These timeliness instructions may be changed due to disaster declarations. In these circumstances additional guidelines will be issued by Headquarters.

Exhibit 3.13.62-55

Timeliness Instructions for Correspondence Production Services (CPS) Print Sites

Three types of SLAs pertinent to mailing are listed:

  1. The EOPS-ECC (Enterprise Computing Center) SLA and its addenda which define when print files are scheduled through MITS to arrive in CPS. The list is detailed in terms of application, day of cycle, source, file name and time.

  2. The Notice Leveling SLA which outlines early mailing required for portions of certain IMF and BMF notice files to ensure that taxpayer phone calls in response will be leveled over a work week.

  3. The (30+) various application SLAs which indicate what the business expectations are for release of the finished mail after CPS receives their files from the ECC; each may have different requirements. With the advent of daily Masterfile processing, a significant amount of correspondence is being mailed well in advance of its notice date.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.