text:
- 184.108.40.206 Introduction
- 184.108.40.206 General Guidelines
- 184.108.40.206 Deposit and Accounting Guidelines
- 188.8.131.52 Cycle Definitions
- 184.108.40.206 Taxpayer Correspondence, Centralized Authorization File (CAF), Statutes, Taxpayer Advocate Service (TAS), Return and Income Verification Services (RAIVS) Photocopies and Files
- 18.104.22.168 Processing Timeliness Criteria for IMF Domestic Income Tax Returns, International IMF Income Tax Returns, Domestic and International Tax Returns Delayed for Individual Taxpayer Identification Number (ITIN) Processing, Extension Requests, Estimated Payments, Amended Tax Returns and ITIN Applications
Manual Transmittal
October 31, 2014
(1) This transmits revised for IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria and Critical Dates.
Material Changes
(1) Major editorial changes made throughout IRM 3.30.123
(2) Tax Periods, processing years, Program Completion Dates (PCD), Cycle information updated throughout IRM 3.30.123, superseding IPU 14U0076 and IPU 14U0287
(3) IRM 220.127.116.11.2(5) - Added Emancipation Day determination of timeliness clarification
(4) IRM 18.104.22.168.4.4(4) - Added clarification to determine Unpostable aged inventory percentage
(5) IRM 184.108.40.206.4.5(7) - Added Entity percentage for overage tolerance
(6) IPU 14U0959 issued 06-04-2014 - IRM 220.127.116.11.4.11 - Added Identity Theft age criteria
(7) IRM 22.214.171.124.5(1) and (5) - Changed Fiscal Service (FMS) to Bureau of the Fiscal Service (BFS)
(8) IRM 188.8.131.52.2(8)a - Added physical address for shipping personally identifiable information (PII)
(9) IRM 126.96.36.199 - Changed all reference to see IRM 184.108.40.206 for additional information on the 180 day interest-free period to IRC 6611(e)(4)
(10) IRM 18.104.22.168.6.2(6) - Deleted reference to Temporary Social Security Number (SSN) and replaced with Internal Revenue Service Number (IRSN)
(11) IRM 184.108.40.206 - Changed all reference to see IRM 188.8.131.52 for additional information on the 180 day interest-free period to IRC 6611(e)(4)
(12) IPU 14U0525 issued 03-19-2014 - IRM 22.214.171.124.5.1(3) - Added clarification for October and November Form 1041 PCD
(13) IRM 18.104.22.168.2(2) - Changed area name from Data Conversion/Mail Management Section to Mail Management Data Conversion Section
(14) IRM 18.104.22.168.3.1(3) - Added cautionary note for making physical inventory adjustments
(15) IRM 220.127.116.11.3.2 - Title changed removing various Information Returns
(16) IRM 188.8.131.52.3.2(1) - Deleted Form 1099-H as it is now obsolete
(17) IRM 18.104.22.168.7(1) - Added physical address for shipping personally identifiable information (PII)
(18) IRM 188.8.131.52.11(1) - Deleted Form 5500–EZ due date is fixed not determined by IRC section, subsequent subsections renumbered
(19) IRM 188.8.131.52.11(2) - Renumbered to (1), added calendar and fiscal due dates for Form 5500–EZ
(20) IRM 188.8.131.52.21(13) - Changed scanning operation from Statistics of Income (SOI) to Data Management Division (DMD)
(21) IRM 126.96.36.199.13 - New section added for Form 8038-B and Form 8038-TC, subsequent subsections renumbered
(22) IRM 188.8.131.52.1(1) - Changed Fiscal Service (FMS) to Bureau of the Fiscal Service (BFS)
(23) IRM 220.127.116.11.3(2) - Changes and additions to some of the file created by ECC-MTB
(24) IRM 18.104.22.168.3(3) - Deletion of instructions to access BMF STARTS (Statistics of Income Automated Returns Tracking System) database, subsequent subsections renumbered
(25) IRM 18.104.22.168.4(3)d - Deleted reference to generate AMS4507, subsequent subsections renumbered
(26) IRM 126.96.36.199.5 - Deleted some of the Centralized Scheduling Program Processing outputs, subsequent subsections renumbered
(27) IRM 22.214.171.124.6(8)d - Added new PCS5302 file
(28) IRM 18.104.22.168.1(9) - Added physical address for mailing international business returns through a private delivery service
(29) IRM 126.96.36.199.22(4) - Changed Form 4506–A age criteria
(30) IRM 184.108.40.206(11) and (12) - Changed Fiscal Service (FMS) to Bureau of the Fiscal Service (BFS)
(31) IPU 14U0427 issued 03-04-2014 - IRM 22.214.171.124 - Added processing timeliness criteria for Image Control Team (ICT)
Effect on Other DocumentsIRM 3.30.123 dated November 22, 2013 (effective January 1, 2014) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - 14U0076, 14U0287, 14U0427, 14U0525, and 14U0959 issued between January 9, 2014 through June 4, 2014.
AudienceAppeals (AP), Information Technology (IT), Large Business and International (LB&I), Small Business Self Employed (SBSE), Tax Exempt Government Entity (TEGE), Wage and Investment (W&I), and Taxpayer Advocate Service (TAS)
Effective Date(01-01-2015)
Paul J. Mamo
Director, Submission Processing
Wage and Investment Division
This issuance provides major timeliness objectives for Area Offices(AO), Campuses and Computing Centers.
Where time frames reference a certain number of days, those days are always to be considered work days unless otherwise specified as calendar days. "Work days" or "business days" are defined as non-holiday Monday through Friday days, unless otherwise specified.
Program Completion Date (PCD) is driven by the interest free period on refundable tax returns. Interest will be generated to the taxpayer on any refundable amount if the refund is not issued within 45 calendar days of the due date or the filed/processable date (whichever is later) of a refund tax return. Form 1040 series refund tax returns received and processed by Submission Processing Centers should be processed within 40 calendar days to meet the customer service goals set forth in the Annual Business Plan.
An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code, see IRC 661(e)(4).
PCD is set for processable tax returns received by specific dates, including timely, prior period, and delinquent tax returns.
Determine processable receipts by using the following formula for each PCD:
Function 110 (Receipts)
Minus Function 920 (Rejects) closing inventory
Minus Function 940 (Block Deletions) cumulative receipts
Minus Function 960 (Program Deletions) cumulative production
The following provides the data sources to be used in computing processable receipts.
Function 110 cumulative volume for each counting period receipts is pulled from the Function Volume Report within the Production Information and Monitoring System (PIMS)
Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Daily Production Report, PCC-22-40.
Function 920 closing inventory and Function 950 cumulative volumes come from the Balance Forward Listing, PCD-03-44.
If using Function 180 (Batching Activities) cumulative production instead of Function 110, add Function 180 closing inventory (use zero if negative) minus Functions 920, 940, 960, and Function 970 (Reinputs) cumulative production. Function 970 volume comes from the Daily Production Report, PCC-22-40.
Returns that were received by the specified date that are in Error Resolution, Rejects, and Block Out of Balance (BOB) are included in the PCD computations.
Program Completion will be considered accomplished when:
For 1040 series tax returns, the cumulative Good Tape production (Function 950) is equal to or greater than a given percentage of the number of processable tax returns received through the end of the counting period, so long as that Good Tape production is reached on or before the established PCD. See IRM 184.108.40.206.1.4, PCD Definition for Domestic (OTFP) IMF Tax Returns, and IRM 220.127.116.11.2.3, PCD Definition for Domestic (FP) IMF Tax Returns for specific definition of PCD.
For all other returns/forms, the cumulative Good Tape production (Function 950) is equal to or greater than the total number (i.e., 100 percent) of processable tax returns received through the end of the counting period, unless a different direction is given under specific form type, so long as that Good Tape production is reached on or before the established PCD.
For any monthly and fiscal year tax returns that do not have established PCDs, the processing time frames necessary to avoid paying refund interest on refund tax returns depend on the day of the week that the statutory due date falls and whether the tax return is Business Master File (BMF) or Individual Master File (IMF).
Saturday, Sunday, Monday, or Tuesday - BMF - three weeks after the first Wednesday following the statutory due date.
Wednesday, Thursday, or Friday - BMF - two weeks after the first Wednesday following the statutory due date.
Wednesday, Thursday, or Friday - IMF - four weeks after the first Wednesday following the statutory due date.
Saturday, Sunday, Monday, or Tuesday - IMF - five weeks after the first Wednesday following the statutory due date.
For any monthly and fiscal year tax returns that do not have established PCDs, the processing time frames for non-refund tax returns will be one week later for IMF Other Than Full-Paid (OTFP) and two weeks later for BMF, unless otherwise specified.
These requirements are monitored by SE:W:CAS:SP:PM:M.
For any program completion or Enterprise Computing Center at Martinsburg (ECC-MTB) date or periodically scheduled input, output, shipping or completion date which falls on a holiday on which the campus does not work, the completion date must be considered as the last work day prior to the holiday.
The date established by the Internal Revenue Code (IRC) as the prescribed due date by which a tax return must be filed or a payment made, is referred to as the normal or original due date, and never changes. For purposes of determining the ≡ ≡ ≡ ≡ ≡ ≡ ≡ , the due date is NOT extended.
When the due date of a tax return falls on Saturday, Sunday or legal holiday, the tax return is considered timely if postmarked by the next succeeding day after that date that is not a Saturday, Sunday, or legal holiday. Refer to IRC 7503, for more information.
Patriot's Day is a legal state holiday in Maine and Massachusetts, celebrated on the third Monday in April. If the due date of any tax return falls on Patriot's Day, then the tax returns filed by taxpayers from one of those states will be considered timely filed if postmarked by the first day after that date that is not a Saturday, Sunday, or legal holiday. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ This is not to be confused with September 11, Patriot Day. It is not a legal holiday.
Emancipation Day, April 16 is not a federal holiday, but under IRC 7503, legal holidays observed in the District of Columbia provide taxpayers nationwide additional time to file tax returns. If April 16 falls on a Saturday, the holiday will be celebrated on Friday, April 15, and tax returns will be considered timely filed if postmarked by Monday, April 18. If April 16 falls on Sunday, the holiday will be celebrated on Monday, April 17, and tax returns will be considered timely filed if postmarked by Tuesday, April 18. If April 16 falls on Monday, the holiday will be celebrated on Monday and tax returns will be considered timely filed if postmarked by Tuesday, April 17. This does not change the statutory due date at Master File, but tax form instructions and Pub 509, will be revised to inform the public that they have extra time to file on the next succeeding day that is not a Saturday, Sunday, or legal holiday, as outlined in IRC 7503. Any time that the statutory due date falls on a Saturday, Sunday, or legal holiday, the postmark date on the envelope should be used to determine timely filing for all returns received after the statutory due date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Receipt and Control (R&C) will always stamp the Received Date as the actual date received in the campus. They will attach the envelope, or stamp "Postmark Date MM-DD-YYYY" (when there are multiple documents in one envelope) on all forms and documents as specified in IRM 3.10.72, Receiving, Extracting, and Sorting. It is the responsibility of the Tax Examiner to determine if a document was timely filed and adjust the Received Date stamped on the document accordingly.
If additional information is needed, refer to IRC 7503, IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.8.44, Campus Deposit Activity and IRM 20.2.5, Interest on Underpayments.
Computer Processing Customer Service Agreements (CSA), or Service Level Agreements (SLA) are to be contracted between the Chief Information Systems Division or the responsible Operations Branch Chief and the responsible user designee (functional office of the campus, Area Office (AO), Automated Collection System (ACS) Call Site, National Headquarters, Enterprise Computing Center at Martinsburg, Enterprise Computing Center at Memphis or the Detroit Computing Center). The agreements will identify campus or ACS processing, and specify when the specific processes are to be completed timely or correctly. Planning procedures should be made to set time periods for reviewing and changing report output distribution for yearly program changes. A Unified Work Request (UWR) will be written by the campus at least one year in advance to request applicable changes.
The CSA or SLA will include the user's responsibility to notify the Information Systems Division when a significant change in processing conditions occur such as an increase or decrease in volumes.
These requirements can be found by referring to IRM 2.7, Information Technology (IT) Operations, owned by OS:CTO:EO:CR:CP.
To ensure PCDs can be accomplished, taxpayers are being treated fairly, systems are running efficiently, inventories are not becoming unmanageable, and aged inventories are deemed acceptable, inventories and aged criteria are set for many systems and databases within Submission Processing.
Each IRS Submission Processing Center Field Director must monitor and assess the ability of his or her staff to achieve and maintain inventory at levels sufficient to meet PCDs as well as to meet established inventory and aged criteria.
The Submission Processing databases with established inventory and aged criteria are:
Error Resolution System (ERS)
Rejects (ERS Suspense)
Rejects (SCRS Paper Registers)
Block Out of Balance (BOB)
Service Center Control File (SCCF)
Dishonored Check File (DCF)
Excess Collection File (XSF)
Unidentified Remittance (URF)
The requirements for reporting these inventories for the Submission Processing Miscellaneous Inventory Report can be found by referring to IRM 3.30.124, Campus Monitoring Reports, owned by SE:W:CAS:SP:PM:M.
ERS is an on-line computer system used to correct errors that have failed validity, consistency or math computations. All work received in the ERS function comes from Integrated Systems Remittance Processing (ISRP), Service Center Recognition Imaging Processing (SCRIPS), Modernized e-File (MeF) or Accounting.
ERS cases should be worked on a First In First Out (FIFO) basis. Corrective action for items in inventory should generally be completed within three work days (Day 2 inventory on ERS 13-41 Report). Although the ERS database can hold several days of inventory, the campuses should strive to keep each Master File inventories older than Day 2 at less than one percent of the specific Master File total inventory. The ERS 13-41 Report shows the inventory that is available to work in a given day by Program Number.
For specific instructions regarding ERS System Capacity, refer to IRM 3.12.37, IMF General Instructions and IRM 3.12.38, BMF General Instructions.
ERS instructions can be found by referring to IRM 3.12, Error Resolution and IRM 3.22, International Error Resolution, owned by SE:W:CAS:SP:PPB:IMF. IRM 3.12.3, Individual Income Tax Returns, owned by SE:W:CAS:SP:PPB:IMF. The BMF ERS IRMs are owned by SE:W:CAS:SP:PPB:BMF (BMF:N for International).
There are specific conditions which cannot be resolved by the error correction function and are forwarded to the Rejects/ERS suspense function within the Input Correction Operation.
The Reject Inventory consists of tax returns and documents that are considered unprocessable. All documents must be resolved within 10 work days.
Form 1120, U.S. Corporation Income Tax Return, should be processed in five work days.
These time frames do not apply while inventory is unworkable due to the following reasons:
Taxpayer contact
Accounting or Adjustment action, (except consolidated Form 1120 in Accounting. These will be processed in five work days.)
Prescribed resequencing action
ECC-MTB Transcripts
Entity Control Suspense
Extensive research (includes ISRP/RRPS TC 610 cases)
Examination suspense
Review by Scheme Development Center (SDC)
Documents not readily available in campus
Control by Technical
Bankruptcy Suspense
ERS Workable Suspense items (Rejects) should be worked or re-suspended within five work days.
Correspondence should be issued within 10 work days of being identified.
Aged reject cases (60 calendar days and over) should be worked as quickly as possible and should not exceed 10 percent of the inventory. TEGE reject cases are aged when over 90 days. Aged cases should be completed within 120 calendar days.
These requirements can be found by referring to IRM 3.12.38, BMF General Instructions and IRM 3.12.37, IMF General Instructions, owned by SE:W:CAS:SP:PPB:BMF and SE:W:CAS:SP:PPB:IMF.
SCRS is the manual system used to correct errors that have failed validity, consistency or math computations. All work received in the Rejects/SCRS functions comes from ISRP, SCRIPS or Accounting.
Error Registers containing the transcribed fields with the "error underprint" are distributed daily for tax examiners to make proper corrections. The Error Correction Control function receives the error register from the local Information Technology (IT) print area normally within a day after receiving the carts of newly transcribed documents.
After assignment of the paper registers, corrective action should generally be completed within three work days.
If the information transcribed from the first register still does not pass the required checks, a second register called a "loop register" is printed and worked in the same manner as the first register.
The Daily Error Volume Report (GMF10-43) is a listing of volumes of error records in each program on the error tape and is in Error Sequence Number Julian Date. The last line of the report contains the total volume for all programs within the Master File and Julian Date specified.
The Error Register Summary (GMF10-42) is produced when the error register is printed. It provides management with the count of all the error documents printed on the register for that day and the total error documents in error status for all program numbers within a Master File.
All errors should be corrected or rejected within three weeks of the Error Sequence Julian Date.
For additional information regarding corrections made on paper registers, refer to IRM 3.12.38, BMF General Instructions, owned by SE:W:CAS:SP:PPB:BMF.
The Unpostable Program, also referred to as Generalized Unpostable Framework (GUF), is a database inventory system containing tax returns or source documents that have failed validity and consistency checks at the Master File.
The Unpostable System may either assign or close the Unpostable record to a unique function, such as Accounting, Entity, Criminal Investigation (CI), or Examination for resolution, or
Place the Unpostable record in an open inventory to be worked by Criminal Investigation, Entity Control, Examination, Statutes, or Unpostables.
The Unpostable Record must be closed off the system using defined resolution codes.
General Procedures for Unpostables are as follows:
New Unpostables will be loaded Monday night by Enterprise Operations and taken into the Unpostable, Criminal Investigation, Exam, Statute, Employee Plans Master File (EPMF) Entity, Exempt Organization, and Entity inventories within three days after receipt from ECC-MTB. They will be available to work Tuesday morning. Weekly GUF reports pertaining to new inventory will be available Tuesday morning.
The Integrated Document Solutions Enterprise (IDSE) will transmit the closed Unpostables to ECC-MTB on Tuesday or they will miss the ECC Weekly Update. Missing this update will cause adverse effects such as incorrect cycling.
GUF corrections will be transmitted only on Tuesday night. Missing this update will not allow the weekly closures to be included in the GUF Inventory reports. Weekly GUF reports pertaining to closed inventory will be available Wednesday morning.
Total Aged Unpostable cases will be worked as quickly as possible and must not exceed 10 percent of the ending inventory. The 10 percent requirement is applicable to each master file category separately (e.g., Business Master File (BMF) aged inventory will not exceed 10 percent of BMF ending inventory).
Repeat Unpostables should not exceed 10 percent of the current weeks receipts. The 10 percent requirement is applicable to each Master File category separately.
Correspondence for Unpostable cases must be issued within 10 work days of determining contact is needed.
Unworkable and workable inventory levels (excluding bankruptcies) should not exceed a 21 work day processing cycle.
If a campuses ending inventory exceeds its receipts by 15 percent for three consecutive weeks, or its aged inventory exceeds 10 percent per week the inventory will be considered unmanageable. Aged inventory percentages are determined for each function worked within the individual Master Files. Stringent management measures must be taken to bring percentages back to manageable levels. The following are for all functions working Unpostables to help in maintaining these levels:
Nullified Unpostables that are to be reinput will receive expedite processing. Reinput tax returns should not be shelved.
Review and completely resolve, to the extent possible, all Unpostable conditions that could result in a repeat Unpostable.
Review the aged inventory so that high dollar amounts ($25,000 or more) and VERY old cases are kept to a minimum.
Refund and payment documents must be given a higher priority than other Unpostables. Local Management will decide highest priority. Specific Unpostable listings are generated to identify refund tax returns to ensure the 45 calendar day interest free period is met. After the tax return due date, refund tax returns will receive the highest priority to meet the 45 calendar day interest free period.
An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code, see IRC 661(e)(4).
Ensure Manual Refunds are issued on all Applicable Refunds (e.g., refunds of $1 million or more). Refer to IRM 21.4.4, Manual Refunds.
Review 100 percent of all repeat unpostables for each Master File.
Each campus will maintain adequate staffing and terminals.
An unreversed TC 582 on the module indicates a lien is present. Refer to IRM 220.127.116.11.1, Liability is Satisfied, regarding the necessity of a manual lien release. Employees of the functions with access to the Automated Lien System (ALS) will input lien release requests in these situations. For those functions that do not have access to ALS, determine the Centralized Lien Unit (CLU) lien release contact on the IRS Intranet by going to:
IRS Interanet Homepage (IRWeb);
Click on the "Who/Where" tab at the top of the page;
Click on the first bullet for "Automated Lien System (ALS) Units - Contacts" .
An internal use only telephone number is also provided along with the contact information provided on the CLU web. Ensure all e-mail communications regarding liens are via secure e-mail.
These requirements can be found by referring to IRM 3.12.32, General Unpostables, IRM 3.12.179, IMF Unpostable Resolution, IRM 3.13.122, IMF Entity Control Unpostables, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution and IRM 3.13.222, BMF Entity Unpostable Correction Procedures, owned by SE:W:CAS:SP:PPB:PPS.
The Entity function in the Submission Processing Center involves establishing, changing, maintaining or perfecting the Entity portion of taxpayer accounts.
The following guidelines will be used in evaluating the effectiveness of entity processing.
Incoming mail and cases are either delivered to the Entity Clerical Unit (ECU), clerical support area, or are to be picked up by an ECU designee from the appropriate area(s) on at least a daily basis.
All time frames start from IRS received date, unless otherwise specified. The time frame for tax returns received from R&C is five calendar days. The time frame for tax returns received from other functions is five calendar days from receipt in Entity Control.
The Batch/Block Tracking System (BBTS) is used to track Entity inventories for Individual Master File (IMF), BMF, Exempt Organizations (EO), and Employee Plans (EP). See Exhibit 3.30.123-9, IMF BBTS and WP&C Function Program Code Chart, Exhibit 3.30.123-10, BMF BBTS and WP&C Function Program Code Chart, Exhibit 3.30.123-11, EP BBTS and WP&C Function Program Code Chart and Exhibit 3.30.123-12, EO BBTS and WP&C Function Program Code Chart, for the BBTS code, WP&C Function Program code, Management Information Report (MIR) line number, BBTS Description, Detailed Description of Work, Turnaround, and Overage Tolerance Percent for the various Master Files identified.
Turnaround is the number of work days the IRM allows for a timely closure. If the IRM specifies same day closure, the turnaround time is one day. Work received today and closed tomorrow has a two day turnaround.
Overage becomes critical when the percentage exceeds the overage tolerance of 20 percent. The number of calendar days allowed in suspense is the maximum length of time an item is held in suspense. It has no bearing on the age of an item. It is used for the Suspense Purge reports.
The requirements can be found by referring to IRM 3.13.5, IMF Account Numbers and IRM 3.13.2, BMF Account Numbers, owned by SE:W:CAS:SP:PPB:PPS. For additional information, refer to the BBTS User Guide.
When a detail record of a tax return entered into the Integrated Submission and Remittance Processing System (ISRP), Service Center Recognition/Image Processing System (SCRIPS), Lockbox processing, or electronic submission processing fails to match the detail record of the block header, the information for the block of work is retained on the Block Out of Balance (BOB) file.
The following guidelines will be used in evaluating the effectiveness of processing blocks out of balance:
Any BOB not cleared from the BOB file within two weeks is considered aged.
Payment blocks (Document Codes 17, 18, 19, 70, 76, and 97) should be worked on a priority basis.
Blocks with Service Center Control File (SCCF) related BOB conditions (codes N, Q, R and S) will be given priority because the corrective action may affect other blocks.
If the block is not corrected within 30 days, the Document Locator Number (DLN) will appear on the SCCF aged list in the Data Controls function.
The requirements can be found by referring to IRM 3.40.37, General Instructions, owned by SE:W:CAS:SP:PPB:MMDC.
The SCCF is a real time database that controls the establishment and processing activities of all documents, including revenue receipts, received and processed through the Generalized Mainline Framework (GMF) for accountability by the Submission Processing Center Field Director.
The SCCF database must be monitored to identify unprocessed blocks. Items will age on SCCF according to criteria established by document type and input source. The SCCF Aged Modules must be monitored to ensure timely processing of all form types. The SCCF aged should be used as a tool to identify and expedite unprocessed blocks that fall under the PCD requirement.
The following guidelines may be used to evaluate the effectiveness of SCCF aged review.
Monitor the documents aged in the "1-3 months" category to ensure the volume is acceptable for the time period. For example, these volumes will be higher during peak processing periods, especially during heavy BMF receipt periods. These aged transcripts should be reviewed when received to prevent further aging.
Routinely having items in the "4 months" category is an indication of insufficient attention in getting cases resolved. Data Control must provide documentation to Headquarters for all blocks aged "4 months" . At a minimum, this documentation should include the original system input source (EOD, RPS, ISRP, etc.) research and activity history, and the planned resolution, including projected processing date.
SCCF levels in the aged category of "4 months" should not be exceeded for any two consecutive months, or three cumulative months.
Any number of documents aged "5+ months" is unacceptable.
Any item reported in the 4 and 5+ month categories require an explanation in the comments section. Annotate the SCCF Aged Lists with detailed explanations.
For additional information refer to Researching SCCF Aged List in IRM 3.12.37 and/or IRM 3.12.38.
The SCCF aged transcript reports will be available in the first running of SCCF in each new cycle. For specific SCCF aged instructions refer to IRM 3.17.30, SC Data Controls, owned by SE:W:CAS:SP:ATP:SCAD.
For additional reporting instructions, refer to IRM 3.30.124, Campus Monitoring Reports.
The Dishonored Check File is a separate file within the Integrated Data Retrieval System (IDRS) containing information on all remittances on which payment has been refused by the depository bank.
All dishonored checks should be processed through their release from Transcription or through application on IDRS within 21 calendar days from the date on the Other Gov SF 5515, Debit Voucher.
Missing checks and checks related to an out of sequence encoding error will not be included in the 21 calendar day time frame.
The processing cycle starts on the date the original Other Gov SF 5515 is prepared and continues until the account is closed by application or void.
These requirements can be found by referring to IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF), owned by SE:W:CAS:SP:ATP:SCAD.
For additional reporting instructions refer to IRM 3.30.124, Campus Monitoring Reports.
"Single" deposit shortages entered into Account 1710 (Dishonored Check File) for control purposes should be researched and resolved within 90 calendar days after notification by depositary.
Encoding errors, piggy back remittances and improper Other Gov SF 5515 charge backs must be resolved within 45 calendar days of the date the discrepancy was identified.
Slipped blocks must have all avenues of research exhausted within 150 calendar days of the date the discrepancy was identified.
These requirements can be found by referring to IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF), owned by SE:W:CAS:SP:ATP:SCAD.
The XSF section of the MIR is only to be updated monthly. Use the data (Documents and money amounts) from the "Service Center Totals" portion of the Monthly Excess Collection File Analysis report. This is found on the URF-01-15 report.
For additional reporting instructions, refer to IRM 3.30.124, Campus Monitoring Reports.
These requirements can be found by referring to IRM 3.17.220, Excess Collections File, owned by SE:W:CAS:SP:ATP:SCAD.
The URF is a separate file within IDRS containing all remittances received that cannot be immediately identified, applied, or associated to a specific taxpayer or tax period.
An alert line will be displayed at the end of the URF 01 when the new unidentified balance exceeds $1,000,000.
The URF50 Aged 10 month list shows all cases which are aged more than 10 months. This report will be used to monitor inventory management.
These requirements can be found by referring to IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF), owned by SE:W:CAS:SP:ATP:SCAD.
Account Management (AM) assigns cases to Submission Processing Identity Theft (SPIDT) through the Correspondence Imaging System (CIS).
IDT inventories must be kept to a manageable level with aged cases worked as quickly as possible. Inventories will be considered unmanageable if the total aged cases exceed 10 percent of the ending inventory reported on the weekly Miscellaneous Inventory Report (MIR). If this occurs, management must take measures to bring the aged cases within compliance.
The Case Control Activity Report (CCA 4242) is used to identify aged cases using the AGED4 category.
Additional information can be found in IRM 22.214.171.124, Assigning IDT Cases through the Correspondence Imaging System (CIS)
The Service is committed to ensuring a 24 hour deposit standard. As we move toward attaining that goal through improved technology, it is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to achieve good cash management practices. For payments processed through the Remittance Strategy-Paper Check Conversion (RS-PCC) system, the 24 hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of the receipt of the check.
Remittances received on Saturday, Sunday and holidays need not be deposited until the next business day (the day following the weekend/holiday).
Remittances of $50,000.00 and up to $99,999.99 must be deposited by the next business day (excluding Saturdays and Sundays). During identified peak periods all attempts must be made to deposit these items the same day of extraction or no later than the next business day.
Remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.
Submission Processing Field Office Payment Processing functions must issue Form 809, Receipts for Payment of Taxes, to employees with valid authorizations on file within two business days of request.
Submission Processing Field Office Payment Processing functions must issue Form 5919, Teller's Error Advice, to the appropriate field office manager within three business days, when critical errors are observed on official receipts. See IRM 188.8.131.52.2, Instructions for Field Exam Payments of $100,000 or More.
These requirements and additional information can be found by referring to IRM 3.8.44, Campus Deposit Activity, owned by SE:W:CAS:SP:PPB:MMDC and IRM 3.8.45, Manual Deposit Process, owned by SE:W:CAS:SP:ATP:SCAD. For other payment methods, the owner is SE:W:CAS:TPM:EP.
The extended cycle for depositing receipts for the April peak completion date is determined by Wage and Investment (WI) Operating Division and sent to the Campuses via memorandum.
During the following mini-peaks, extended cycles must not exceed five business days. However, the deposit cycle may be extended to a maximum of two work days.
Form 1040, U.S. Individual Income Tax Return, during the October period;
Form 1120, U.S. Corporation Income Tax Return, during the March period;
Form 720, Quarterly Federal Excise Tax Return, during the February, March, May, August, and November periods;
During the January 15 and September 15 periods, when large volumes of mail are received.
A deposit cycle is a 24 hour time limit authorized to accomplish the deposit of all remittances received each day. The deposit cycle may be extended to a maximum of three work days during the January, April, July and October 31 periods, when business returns are received.
During the above mentioned peak periods, multiple daily deposit pickups should normally be utilized in order to continue to deposit the largest amount of money in the shortest time frame. Submission Processing Centers will usually schedule two deposit pickups during peaks, taking into consideration prior year receipts and production standards balanced with approved projected changes (e.g., consolidation issues, transshipping, increase in e-file and MeF tax returns, changes in Lockbox volume, etc.).
These requirements can be found by referring to IRM 3.8.44, Campus Deposit Activity, owned by SE:W:CAS:SP:PPB:MMDC.
The Service is committed to ensuring a 24 hour deposit standard. As we move toward attaining that goal through improved technology, it is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to maintain good cash management practices. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved. Remittances of $100 million or more must be deposited on the day of receipt.
Remittances received on Saturday, Sunday and holidays need not be deposited until the next business day (the day following the weekend/holiday).
All remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.
All remittances of $50,000.00 and up to $99,999.99 must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods identified above in IRM 220.127.116.11.1 (1), Peak Deposit Cycles, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.
These requirements and additional information can be found by referring to IRM 3.8.44, Campus Deposit Activity, owned by SE:W:CAS:SP:PPB:MMDC and IRM 3.8.45, Manual Deposit Process, owned by SE:W:CAS:SP:ATP:SCAD.
All remittances received must be forwarded to the teller function on the day of receipt or no later than the following business day. The teller will prepare payments for shipment to the campus by the next business day. Tax payments of $100,000 or more will be deposited immediately. Remittances transshipped to Submission Processing Centers must be within the time frames specified above, see IRM 184.108.40.206, Timeliness of Remittances for specific instructions. Collection Support Function personnel will be responsible for monitoring customer functions to ensure the deposit cycle is consistently met and the campus will issue and track Form 809, Receipt for Payment of Taxes.
Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day.
To ensure accountability for payment received in a Field Taxpayer Assistance Center (TAC), all Form 809 receipted payments (cash and non cash), and all other remittances and related tax returns must be recorded on Form 795, Daily Report of Collection Activity. The Form 795 will be prepared by the employee who received the payments.
Use a separate Form 795 to transmit daily remittances and tax returns for each designated Submission Processing Center. Form 3210, Document Transmittal, may be used to transmit tax returns without remittances.
Keep the Form 3210 with the RS-PCC and non-remittance documents so that Batching will recognize whether they should batch as with remittance. Do not remove them when extracting contents of the package.
The Area Office Case Processing Support is responsible for the processing operations in direct support of field operations. This includes the receipt and transfer of remittances and tax returns via overnight traceable mail, as well as the analysis and perfection of IDRS input.
If additional information is needed, see IRM 22.214.171.124.1, Shipment of Returns/Documents and/or refer to IRM 21.3.4, Field Assistance.
The FTD paper processing of Form 8109 was made obsolete effective 12/31/2010. The FTD Point of Contact (POC) information can be found by referring to IRM 3.17.243, Miscellaneous Accounting. FTDs are processed via Electronic Federal Tax Payment System (EFTPS). These requirements and additional information can be found by referring to IRM 3.17.277, Electronic Payments.
First read payment tracers will be processed within a maximum of 45 calendar days from IRS received date.
When absolute proof of payment has been received and the taxpayer will have an overpayment, the Hardcore Payment Tracer Function (HPTF) will complete all research within 10 work days before allowing a tentative substantiated credit, even if preliminary research has not been completed.
HPTF will allow a substantiated credit within 120 calendar days of receipt in HPTF when it is determined that documentation needed to locate the missing payment has been destroyed or cannot be located.
The requirements for Hardcore Payment Tracers can be found by referring to IRM 3.17.5, Hardcore Payment Tracers, owned by SE:W:CAS:SP:ATP:SCAD.
The following chart provides the file identities. These files are sent from ECC-MTB to Enterprise Computing Center-Detroit (ECC-DET). Variable "nn" is the campus code.
RACS Report Report Identifier Dir. Dep RACS NTRR 4603821.SCnn Non DD RACS NTRR 4603822.SCnn IMF RECAP (DAILY) 4604324.SCnn IMF RECAP (SEMI-ANNUAL) 4404324.SCnn BMF NTRR (WEEKLY) 1604116.SCnn BMF NTRR (ACCEL. RFNDS.) 1604127.SCnn RACS RPT DD Refund 1604128.SCnn BMF RECAP (WEEKLY) (ANNUALLY) 1604321.SCnn IRA RECAP (DAILY) 6604311.SCnn DMF NTRR 4451911.SCnn
The following chart provides the file identities. These files are sent from the campuses to ECC-DET. Variable "nn" is the campus code.
Various Reports Report Identifier SCF RECLASS (DAILY) SCF1101 GUF UNPOSTABLE CONTROL (WEEKLY) GUF53-40 GMF TRANS RELEASE (DAILY) GMF1505 IDRS EOD (DAILY) EOD2801 SCnn
A copy of the Non-Master File (NMF) Analysis of Revenue Receipts Report, generated after the close of the accounting month, must be submitted to the National Headquarters no later than the sixth work day of the following month.
Express mail the report to Headquarters to:
Internal Revenue Service
Attn: OS:CFO:FM:RA
1111 Constitution Ave. NW
Washington, DC 20224
A copy of the Loss/Shortage Report must be mailed to:
Internal Revenue Service
Attention: Losses and Shortages Analyst
5000 Ellin Road
Lanham, MD 20706
The requirements are owned by OS:CFO:R:R.
Form 12810, Form 2424 and Form 3809 received in the Accounting Operation will be processed within a six (6) day time frame.
Review the document to ensure it has been completed correctly.
Any requests being rejected must be sent back to the originator under cover of a Form 3210.
See IRM 3.17.21 for additional processing instructions.
Form 2859 requests received will be processed within five (5) business days from the date of receipt unless a specific 23C date has been requested.
When a Form 2859 is received in Accounting, the receiving office will review the manual assessment for completeness and verify that the Assessment Statute Expiration Date (ASED) has not expired.
Whenever you receive a request that needs to be rejected you must
First contact the requestor, via telephone
Advise the requestor as to why the case is being rejected
Subsequently fax the request back to the originator with the reason for the rejection notated on the Form 3210
Refer to IRM 220.127.116.11, Disclosure of Official Information for faxing guidance.
See IRM 3.17.244 for additional processing instructions.
All Form 12857 received must be processed with in five (5) business days.
Review the Form 12857 to ensure it is completed correctly.
Once the decision to process the Form 12857 is made, the receiving campus must acknowledge receipt of the form. The Form 3210must be signed and returned to the originator within two (2) business days by fax or inter-office mail.
See IRM 126.96.36.199.5 for additional processing instructions.
It is essential to produce the Deposit Ticket Totals report on a timely basis to coincide with the bank's deposit pickup activity. During peak processing there may be two deposit pickups. The RRPS operation and the Operations Branch will jointly coordinate the required time frames to enable each Submission Processing Center to meet its prescribed time for the deposit pickup.
Output consists of:
ISRP Remit Recap Tape
ISRP Master Control Record (MCR) tape
Tax Class Total Listing
Pre-Deposit Corr/Mismatch List
General Ledger Account No. List
Remittance Recap
Pre-Mainline Corr/Mismatch List
The RRPS requirements for ISRP can be found by referring to IRM 3.24.133, Residual Remittance Processing System, owned by SE:W:CAS:SP:PPB:MMDC.
A Lockbox is a designated financial institution that acts on behalf of the IRS for processing tax payments. The Lockbox will process the voucher and payments then credit the amount to Treasury's deposit account. The data files associated with these payments will be transmitted via the Lockbox Electronic Network to the IRS. These files include: XML data file (LB0516), TAR image file (LB0515), RPS0103, RPS0505, RPS0523, RPS9701 and the LBX0501 RRACS file.
The Lockbox will forward daily, via courier, all the work processed during the previous day's activity. A lockbox Document Transmittal (LDT) will list the contents of the package, which may include:
Tax Returns (current, prior, delinquent, Form 1040-X, etc.)
Unprocessable Checks
Taxpayer Correspondence
The Submission Processing Center has primary responsibility for the following:
Monitor and ensure the timeliness of deposits and adjustments, via Electronic Check Processing (ECP).
Review the Deposit Ticket/Debit Voucher Listing in Accounting to ensure the daily transfer of funds from the Lockbox to Treasury was completed timely.
Ensure the Lockbox Daily Activity Report is sent to Headquarters.
Submit the following reports to Headquarters:
Type of Report Due at Headquarters Operations Deposit Activity Lockbox Thefts 5th of every month for prior month.
Within 1 hour of notification;
Update with Quarterly Evaluations.
The requirements for Lockbox processing are owned by SE:W:CAS:SP:ATP:LPO.
The word "Cycle" is used two different ways within Submission Processing.
Cycle can be used as a "daily counter" , usually of non-holiday Monday through Friday days, from a start date through a stop date.
Cycle can also be used to refer to a week, which is usually designated by a cycle number.
Effective January 2012, the Campus Production Cycles changed to begin on a Thursday and end on a Wednesday.
The cycles for campus and ECC-MTB can be found by referring to IRM 2.7.9, Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness, owned by OS:CTO:EO:EC:OS.
Definition- For any selected ending date for an individual campus - starting with the cumulative production (Good Tape) volume for a single Program Number, the operating number of days in cycle is the number of non-holiday, Monday through Friday days ago the cumulative receipts for the calendar year for that Program Number at that campus most closely approximated the total number of tax returns that went to Good Tape for the calendar year.
The campus has achieved an 11 day cycle when for a selected ending date, counting both the received date and the ending date, ten work days earlier the cumulative receipts are equal to or is less than the total number of tax returns processed to Good Tape.
Cumulative receipt volumes can be derived from data available in the Pipeline Inventory Monitoring System (PIMS) Function Volume Report (for Function 110). Good Tape volumes (Function 950) are available from the Balance Forward Listing (PCD 03-44).
Operating number of days in cycle can be calculated throughout the year. However, during periods when Rejects inventories (awaiting taxpayer response to correspondence) are high and New Receipts are low, the number of days in cycle tends to increase daily, regardless of how little inventory may be in other functional areas. When this occurs, the operating number of days in cycle may not be the best indicator of timely processing of new receipts.
Definition- For any selected ending date for an individual campus - starting with the cumulative production (Systems Operations - Function 610) volume for a single Program Number, the BBTS Accomplished Cycle is the number of non-holiday, Monday through Friday days ago the cumulative receipts for the calendar year for that Program Number at that campus most closely approximated the total number of tax returns that had been released from Function 610 for the calendar year.
If for a selected ending date, counting both the received date and the ending date, nine work days earlier the cumulative receipts are equal to or less than the total production volume for Function 610, the campus is on a 10 day BBTS Accomplished Cycle.
Cumulative Receipt volumes can be derived from data available in the Pipeline Inventory Monitoring System (PIMS) Function Volume Report (for Function 110). Cumulative Production volumes for (Function 610) are available from the Daily Production Report (PCC 22-40).
BBTS Accomplished Cycle can be calculated throughout the year. When campus production cycles are high due to periods with a high Rejects inventory and low New Receipts, the BBTS Accomplished Cycle may be a better indicator of the timely processing of new receipts.
Definition- A period of time during which all GMF processing outputs to Tape Editing Process (TEP) will subsequently be worked together during the "weekly" processing at the Enterprise Computing Center-Martinsburg (ECC-MTB).
In January 2012, IMF began processing TEPs daily for daily transactions directed to daily taxpayer accounts. All BMF, EPMF, and IMF weekly accounts or transactions will be processed at ECC-MTB on Thursdays. The acceleration of the cycle results in the inability for a campus to extend a production cycle.
As a means of shorthand, the GMF Campus Production Cycle for a particular week is expressed by a six digit code; the first four digits indicate the year and the last two digits are the week in the year.
The third cycle in calendar year 2015, beginning on Thursday, January 15, 2015, through Wednesday, January 21, 2015, is Processing Cycle 201503. See Exhibit 3.30.123-1, GMF Production Cycles.
Normally this describes the TEP outputs from Thursday night's GMF processing through Wednesday night's GMF processing. The results for this period would be sent to ECC-MTB on Friday through Thursday.
Definition- The week the tax return or other transaction posted to the master file.
Some transactions processed on IMF are posted on a daily cycle instead of weekly.
A period of time during which all GMF processing inputs from TEP received from the campus locations are processing at ECC-MTB.
The ECC-MTB Posting Cycle for a particular week is expressed by a six digit code; the first four digits indicate the year and the last two digits are the week in the year.
The third cycle in calendar year 2015 is Posting Cycle 201503. See Exhibit 3.30.123-2, ECC-MTB Posting Cycles. The ECC-MTB Posting Cycles calendar has been revised to reflect the true posting week beginning on Friday and ending on Thursday.
The cycle number used as the GMF Campus Production Cycle for one week will be the same cycle number used as the ECC-MTB Posting Cycles when posting occurs. The cycle number, then, describes the same information being processed.
The GMF Campus Production Cycle 201504 runs from Thursday, January 22, 2015, through Wednesday, January 28, 2015. The ECC-MTB Posting Cycle 201504 runs from Friday, January 23, 2015, through Thursday, January 29, 2015. BMF, EPMF and IMF weekly transactions and weekly accounts will be processed on the last day (Thursday) of the Posting Cycle.
Definition - A cycle for which coordinated procedures have been established between Enterprise Computing Center-Martinsburg (ECC-MTB) and the Bureau of the Fiscal Service (BFS) to accelerate the issuance of refunds for 1041 series and 1120 series tax returns only.
In January 2012, with IMF processing daily, refund issuance is also accelerated to four business days for direct deposit refunds and six business days for paper check refunds. With the accelerated refund cycle, there will no longer be a need for an IMF 1040 series Accelerated Cycle.
The result is that any refund 1041 series and 1120 series tax returns that are cleared to Good Tape at the Submission Processing Center, will receive accelerated processing at ECC-MTB in an effort to reduce refund interest paid by the IRS.
Accelerated Cycles apply to all campus locations and are negotiated nationally.
As required by the accelerated refund process, no systemic intercepts IDRS Command Code (NOREF) or manual code (STDDS) may be requested for any accelerated refund cycle. The last day for input of manual refunds is two work days prior to the check/mail date. Local coordination with the Hyattsville Regional Operating Center (HROC) must be established to ensure the manual refund Electronic Data Transmission (EDT) is sent from the campuses timely. Sufficient time must be allowed for HROC to process the manual refund tapes to meet the applicable check issuance date. Each campus should contact HROC to confirm their latest manual refund schedule acceptance.
Accelerating Cycles will help achieve significant savings by providing an opportunity to eliminate interest on refunds that have been delayed in the processing stream. The PCD is not extended by the availability of the interest-free cycle. During the Accelerated Cycle, emphasis should be placed on reducing the Rejects and GUF inventory of refund tax returns.
The acceleration that occurs is primarily at ECC-MTB and BFS, not to the Campus PCD. See IRM 22.214.171.124.8.1 for the Campus PCD tables for 1120 series tax returns and Form 1120-C, U.S. Income Tax Return for Cooperative Associations, refunds under the "ECC-MTB Posting Cycles" headings in the refund charts.
Implementation of CADE2 resulted in the change to the campus cycle and accelerating master file processing to Thursdays, an extended cycle can no longer be requested.
Definition- ECC-MTB Posting Cycles during which MASTER FILE postings do not occur.
No data is lost. The delay in posting is solely related to start-up for the yearly changes to the Master Files.
For BMF, there are two dead cycles each year. For 2015, they are ECC-MTB Posting Cycles 201501 and 201502. BMF transactions that are sent from the campus locations during GMF Campus Production Cycles 201501, 201502, and 201503 will attempt to post to the BMF during ECC-MTB Posting Cycle 201503.
For IMF, there are three dead cycles each year. For 2015, they are ECC-MTB Posting Cycles 201501, 201502, and 201503. IMF transactions that are sent from the campus locations during GMF Campus Production Cycles 201501, 201502, 201503, and 201504 will attempt to post to the IMF during ECC-MTB Posting Cycle 201504.
Most campus processing can continue during the dead cycles. Just as with Accelerated Cycles, the majority of the impact is on Master File processing at ECC-MTB.
The cycles listed under the specific form under the particular Master File section (e.g., IMF, BMF, Information Returns Program (IRP) etc.,) in this IRM specifies the maximum operating number of days in cycle in work days for documents and tax returns. Area Office (AO) and campus operations must be planned so that these cycle times will not be exceeded. These are maximum cycles and should be shortened whenever it is practical to do so.
To monitor current overall cycle length for a program, find the date on which the cumulative actual receipt volume most closely approximated the cumulative volume for (Function 950) and count the number of Monday through Friday days (excluding holidays), including Functions 110 and 950.
IMF processing will be daily except on weekends. Some transactions post to IMF on a daily basis as opposed to during the weekly cycle.
IMF Cycle Date is a daily cycle designated by an eight digit number indicating the year, the two digit cycle number and the two digit number indicating the day of the week (YYYYWWDD). The following values for DD are defined:
01 = Friday
02 = Monday
03 = Tuesday
04 = Wednesday
05 = Thursday
This date is the equivalent of the Cycle Date in IDRS and reflects the date the transaction is posted by IMF. See Exhibit 3.30.123-2, Enterprise Computing Center - MTB Posting Cycle Calendar.
IMF daily transactions balanced and released by the campus on Monday, August 10, 2015 will have a posting cycle of 20153203.
Elongated Day is created when two (or more) days of IMF daily input are processed in a single IMF daily day. This usually occurs due to scheduled non-business days, such as federal holidays, and dead cycles. In those situations, the IMF Posting Date will be the last or latest date in the Elongated Day.
Any holiday input will be combined with the following business day and the posting date will be the business day after the holiday, unless IMF processing problems occur.
An IMF Deferred Day occurs when IMF has a scheduled processing day, but does not process. There will be scheduled deferred days to allow the IMF to reanalyze the accounts to mark as daily or weekly. Unscheduled deferred days may also occur when an IMF programming problem has been identified, but cannot be corrected without impacting IDRS availability. For both scheduled and unscheduled deferred days, the daily input will be combined with the next processing day's input and will reflect the posting date of the actual IMF processing day.
IMF Refund Payment Date -The IMF Refund Payment Date will be computed by IMF for both Direct Deposit and Paper Check refunds and will be listed on the refund transaction TC 846 in fields:
"RFND-PAY-DATE" on IMFOL, format MMDDYYYY
"RFND-PYMT-DT" on TXMOD, format YYYYMMDD
IMF computes this field as the posted cycle date PLUS four business days for Direct Deposit refunds; posted cycle date PLUS six business days for Paper Check refunds.
These requirements are owned by OS:CTO:EO:OS:PC.
This subsection contains processing time frames for IRS generated correspondence (including letters and CP notices) and taxpayer generated correspondence. It also contains information about Statutes, Power of Attorney, RAIVS and TAS.
See Exhibit 3.30.123-6, IDRS Correspondex Master Letter Tape Monthly Updates, for the schedule of transmittal times for changes to the Correspondex. Also, it gives the date to File Transfer Protocol (FTP) Volume Control Tapes. If there are any problems with these time frames, contact Mattie J. Blake at 901-546-2751.
These requirements are owned by SE:W:CAS:AM:ESP:CCP.
Cases being held in suspense pending taxpayer response to Service correspondence are to be purged 10 calendar days after the suspense period ends. The suspense period is the time the taxpayer has been allowed to answer, generally 30 calendar days for domestic and an additional 30 days for taxpayers residing overseas.
The 10 day purge date can vary, refer to IRM 3.13.62, Media Transport and Control, owned by SE:W:CAS:SP:PPB:MMDC.
The Annual Business Plan includes, as Corporate Critical Success Factor, Action 61/Policy Statement P-21-3, to improve the quality and timeliness of taxpayer correspondence.
RRA 98 Section 1102(c) modified Action 61/Policy Statement P-21-3. RRA 98 Section 1102(c) requires a final response to the taxpayer to be initiated by the 30th day from the earliest IRS received date.
For specific instructions for handling taxpayer correspondence refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, or refer to Part 3: Submission Processing, for a specific form.
Letters addressed to outside sources must reference the date of the incoming letter or inquiry and fully explain the action taken, even if the action taken was exactly what the addressee requested.
If during a taxpayer contact it appears that the taxpayer is experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should, and you can't resolve the taxpayer's issue the same day, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), and refer the taxpayer to Taxpayer Advocate Service (TAS). Refer to IRM 22.214.171.124, Taxpayer Advocate Services (TAS) Case Criteria, IRM 21.1.3, Operational Guidelines Overview. See IRM 18.104.22.168.9, TAS Criteria.
All final responses (quality responses) must be initiated within 30 calendar days of the earliest "IRS Received" date. However, every effort should be made to provide quality responses in less time.
A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer's issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside IRS.
A final response is timely when initiated within 30 calendar days of the IRS received date.
When a final response cannot be initiated within the 30 calendar days, an interim response will be initiated by the 30th calendar day from the IRS received date. Generally, when a case is routed to another IRS office for resolution, send the Letter 86C, annotate on the case that Letter 86C was sent and the date it was initiated. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for exceptions.
Letter 86C is not sent when a case is routed to another building within a campus. An interim letter may not be sent for suspended tax returns in pipeline. The tax return will be processed if no response with Taxpayer Notice Code(s) (TPNC) explaining the action taken and how to file an amended tax return and provide the necessary schedule/form or pertinent data.
Subsequent interim letters will be issued if the targeted final response date is not met. Interim letters must:
Identify the reason the final response is delayed, and;
Specify when the final response will be mailed, and;
Include the name, telephone number, and organizational code symbols for reference purposes as a contact point.
Where feasible, the contact point should be someone familiar with the issues.
These guidelines do not supersede the statutory 20 work day time frame to respond to Freedom of Information Act (FOIA) inquiries and 10 work days for Privacy Act (PA) inquiries. The 20 or 10 work days do not include Saturday, Sunday, or Legal Holidays. Refer to IRM 11.3.13, Freedom of Information Act and IRM 11.3.18, Privacy Act Access and Amendment of Records. The guidelines in IRM 11.3, Disclosure of Official Information, are applicable to all IRS functions, unless the Senior Deputy Commissioner has approved a deviation in writing.
All FOIA and PA requests are to be sent via overnight mail to:
Refer to IRM 10.2.13.4.4.1, Shipping Personally Identifiable Information (PII), to determine correct shipping provider.
Mailing Address Private Delivery Service (PDS) Mailing Disclosure Scanning Operation
Stop 93A
P.O. Box 621506
Atlanta, GA 30362
Disclosure Scanning Operation
Stop 93A
4800 Buford Hwy
Chamblee, GA 39901–0093
Certain types of inquiries (e.g., Congressional, Taxpayer Advocate Service cases, Bankruptcy, Underreporter Statutory Notice of Deficiency responses) have guidelines which necessitate a response time of less than 30 calendar days for the issuance of a final response. The guidelines in Document 11426, Office of the Commissioner Internal Revenue-The IRS Correspondence Manual, do not supersede time frames for such special types of inquiries, when said time frames are mandated by law, regulation, or policy.
The IRS received date for IDRS control will be determined as follows:
All taxpayer inquiries, regardless of where initially received or subsequently routed (e.g., AO, Unpostables, Referrals, Underreporter, Statute, Collection, Examination, etc.), must be controlled with the earliest IRS received date.
If the taxpayer initiated correspondence is returned to the taxpayer, the case is closed. If that same taxpayer initiated correspondence is resubmitted to the IRS, the case is then reopened and ages from the date the resubmitted correspondence is received. For taxpayer inquiries on previously closed cases, the date to be used as the IRS received date is the date the new inquiry is received by IRS.
All computer generated Master File cases (CP 29/ CP 190), (CP 36/ CP 193, NMRG, etc.,) will age from the 23C date on the notice or transcript less 14 calendar days. An interim acknowledgment letter is not required, in addition. All AMRH transcripts age from the 23C date of the Master File extract minus seven calendar days. This works out to the first Monday date after the Master File extract.
Cases which are not taxpayer initiated that are referred to Accounts Management Paper function from Notice Review, Unpostables, Collection (including Area Office Collection), and Accounting (AMRH Transcripts) should be controlled using an IRS received date reflecting the date the case was received in Accounts Management and age from that date.
Any case closed by Unpostables with URC 2 will open a control base on IDRS to the employee who input the original transaction or designated Area Office. The IRS received date for these cases will be the correspondence date in the DP Adjustment record or the GUF 15 closing date if no correspondence date is in the record.
Accounts Management Paper function cases initiated by taxpayers (e.g., Claims for Refund) will be processed in a maximum of 45 calendar days and internally generated adjustment cases will be processed in a maximum of 75 calendar days. If a case requires any of the following actions, it can be placed in IDRS status "Other" until the requested material is received. If the case cannot be closed within three work days after the receipt of the requested material, the IDRS status must be changed to "Assigned."
Taxpayer contact or contact with the taxpayer's authorized representative - If the IRS request is not received within 40 calendar days (30 calendar days indicated in the letter to the taxpayer and 10 calendar days purge time), except for overseas taxpayers who have a 70 calendar day purge time, and the case cannot be resolved without this information, the case will be rejected as a no reply case.
Contact with the following: Regional Finance Center, Social Security Administration, State agencies, and other campuses.
Cases pending manual reactivation of retention register accounts.
Processing delays affecting Non-Master File (NMF) tax returns and unsettled master file tax returns and transactions.
Background status is to be used only for cases that are closed but are being monitored for unique posting situations and Tentative Carryback (TCB) post refund review, or non-tax related cases such as request for copies of previously filed tax returns.
Taxpayer initiated cases/correspondence and internally/computer generated cases/correspondence will both begin to age on the IRS received date.
The received date on internally/computer generated cases will be the date on the source document. However, if the IRS received date is not on the source document, or it is not identifiable, the received date will be the date the source document is discovered.
Cases from Notice Review will begin to age from the notice date, (23C date).
During peak processing, campuses may exceed the inventory aged guidelines of 45 calendar days. However, during that time management should ensure that notice inventory is worked on a First In First Out (FIFO) basis, to reduce/eliminate overage.
Post-allowance review of TCB applications is not considered taxpayer generated correspondence. Post-allowance cases should be controlled from the current received date. This date should not exceed March 31 of the succeeding year.
All cases will become overage on the 45th calendar day after the IRS received date, except for the following:
Internally/computer generated cases (CP) will age 75 calendar days from the IRS received date, this will include CP 174 and CP 175;
International Taxpayer Initiated Adjustment Cases and International Internal/CP will age 90 calendar days from the IRS received date, this includes CP 874, CP 875 and other Spanish and non-Spanish CPs generated on International Accounts (FLC 20, 21, 60 and 78);
See the specific IRM for each type of case for other exceptions to the above aging criteria.
Campus managers will develop follow-up procedures to ensure IDRS case status conforms with the above guidelines. In addition, the following objectives must be met:
Timely control closure of all taxpayer-generated correspondence or interim letter thereof.
Overage inventory must not exceed 15 percent of the total inventory regardless of its workability.
For RAIVS criteria see IRM 188.8.131.52.10, Requests for Photocopy or Transcripts of Tax Returns, IRM 126.96.36.199.11,Revenue and Income Verification Services (RAIVS) Photocopy, and IRM 18.104.22.168.21, Tax Exempt Government Entities (TEGE) Photocopy.
Overage Accounts Receivable Inventory of cases over $25,000 must not exceed 15 percent of the total over $25,000 Accounts Receivable Inventory in Accounts Management/Correspondence.
These requirements apply to all taxpayer generated correspondence not only physically located and controlled in Accounts Management Paper function, but also work physically located in other campus organizations.
These requirements are owned by SE:W:CAS:AM:PPG:A and SE:W:CAS:AM:PPG:B.
Review of IMF and BMF Master File notices performed on the OLNR. This is an on-line computer system used to review and correct errors or update notices based on changes on the taxpayers account since the notice was generated. Notices are selected for review by the Notice Review Processing System (NRPS).
Notice Review cases should be prioritized to review refund notices prior to the Thursday (for IMF) (see note) and Thursday 1 PM (for BMF) cutoff for input of command code NOREF.
With IMF accelerated refund issuance, Notice Review can prevent the refund from being issued to the taxpayer up until Thursday 6 PM local time using procedures in IRM 3.14.1. BEGINNING JANUARY 2012, NOREF AND HAL REQUESTS CAN NO LONGER BE USED TO INTERCEPT IMF REFUNDS.
Correct and mail notices timely to minimize negative impact to the taxpayer. For Notice Review, timely means ALL of the following:
Closeout notice cycle on or before the Monday morning preceding the notice date.
Complete ALL adjustments affecting refunds within the current OLNR cycle. Adjustments can be completed in cycle with a posting delay code, if needed.
If an IMF adjustment is input within the guidelines for using TC 570 or NOREFP, the adjustment can be input without a posting delay code. When using the TC 570, IMF will recompute the refund amount on the day the systemic refund freeze is set to expire and issue the remaining balance. When using the NOREFP, IMF will process the NOREFP request the day of input and will recompute the account balance the next day when the transaction is being processed.
Input adjustment actions on ALL other cases by the notice 23C date.
Notice Review should schedule and staff to work 100 percent of the notices selected for review.
IMF Notice Review timeliness will be considered met if 95 percent of the sample is completed by the Friday morning cutoff. BMF Notice Review goal is 100 percent review. If 100 percent cannot be met, notice review prioritization should be followed, refer to IRM 3.14.1, IMF Notice Review and IRM 3.14.2, BMF Notice Review.
The following NRP Key selections should be 100 percent reviewed prior to closing the cycle:
Master File NRP Key Selection IMF Key 61 IMF Key 100 IMF Key 04 IMF Manual Intervention List keys 01 and 04 BMF Category A Special Handling Notices identified as High Priority
Whenever a Submission Processing Center determines that 95 percent of the sample cannot be completed timely, they will contact the Headquarters Notice Review analyst by the Wednesday prior to scheduled cycle closeout.
Cycles should not be extended without pre-coordination with the Headquarters Notice Review analyst and the appropriate print.
When a decision is made to extend a cycle, an information alert should be issued to notify the appropriate computing center of the new date and time for the cycle closeout. This requirement applies to IMF and BMF.
These requirements are owned by SE:W:CAS:SP:PPB:PPS.
To ensure that we attain the objectives of improving taxpayer relations and increasing the efficiency of our internal operations, it is necessary that we prevent needless and inappropriate notices and Taxpayer Delinquent Account/Taxpayer Delinquency Investigation (TDA/TDl) from being issued. The relatively short period between increasingly severe notices and TDA/TDI issuance makes prompt action imperative when processing taxpayer responses. Work that requires an action prior to the IDRS weekend batch processing should be identified as "Critical" and if it is not possible to complete the action prior to the end of the week, a delay will be input to suppress the issuance of the notice or TDA/TDI for the number of cycles required to complete the action. The STAUP should be input if the action cannot be completed by 16 cycles after the tax return due date or extended due date.
Any data input by the 2nd Friday following the date on the notice will be accounted for in the next scheduled notice or TDA printing if that module has not been accelerated to TDA status.
Routine CP 515, First Notice-Return Delinquency, all notices are dated on the Monday following the Saturday of the issuance cycle.
Effective January 2008, CP 515 was replaced with new Master File notices as follows: IMF CP 59, IMF Spanish CP 759, BMF CP 259, and BMF Spanish CP 959.
The last date to input to IDRS to prevent subsequent notices is the Friday before the notice cycle.
Routine IMF notices have Eight cycles before issuance of second (final) notice, CP 518.
Routine BMF notices have Ten cycles before issuance of second (final) notice, CP 518.
Priority Code "B" delinquencies (BMF only) receive only one notice, CP 259. IMF Priority Code "B" cases will receive two notices, CP 59 (refer to NOTE in (3) above) and CP 516 or CP 517.
Routine EPMF Return Delinquency Notices -CP 403 and CP 406.
Routine EPMF first notices have 15 weeks before issuance of the second notice.
Only two notices are issued.
There are 15 weeks between issuance of the final notice and generation of TDI.
If the notice reply cannot be worked before issuance of the second notice, a delay must be input using CC ASGNB.
Critical dates appear on IDRS balance due and Return Delinquency Notices and should be used in determining the above deadlines.
The IDRS Notice Return Delinquency Issuance Schedule is disseminated to the field and will be updated as changes occur.
IMF taxpayers who fail to report or underreport interest, dividend, or patronage dividend income must receive at least four notices over a period of at least 210 calendar days before backup withholding (BWH) is implemented. The regular balance due notices are considered in this notice count as are regular return delinquency notices.
Taxpayer responses received before the taxpayer is subjected to BWH (during the regular balance due/return delinquency notice routine) which warrant a delay in next notice/TDA/TDI issuance will be suspended routinely (i.e., "STAUP" /"TDIAD" , respectively).
BWH taxpayers who receive less than three of the above referenced notices will receive supplemental BWH notices (CP 538 on balance due and CP 540 on return delinquency taxpayers). If potential status taxpayer response is received after issuance of CP 538 or CP 540 which warrants a delay in subjecting the taxpayer to BWH, a manual indicator must be requested on Form 4442, Inquiry Referral. Form 4442 is processed by two centralized sites at Kansas City Compliance Services Collection Operation (CSCO) for Wage and Investment Business Operating Division (WI BOD) and Philadelphia CSCO for Small Business/Self Employment (SB/SE) BOD. For additional information, refer to IRM 5.19.3, Backup Withholding Program.
All taxpayers who have not satisfied the Backup Withholding (BWH) condition will receive a final BWH notice (CP 539 on balance due and CP 541 on return delinquency taxpayers) advising them they are subject to BWH. Simultaneously a CP 543 is issued to payers advising them to start BWH. Once ECC-MTB monthly BWH analysis to generate the final BWH notices begins, a stop can only be requested via a manual indicator on Form 4442. These subject status stops will only be initiated when the taxpayer meets the criteria in IRM 5.19.3, Backup Withholding Program.
ECC-MTB monthly analysis to generate the final BWH notices begins no earlier than 210 calendar days after the first BWH related notice, and no earlier than seven weeks after issuance of the third routing IMF balance due BWH related notice, or the third routine IMF return delinquency notice is issued, or the issuance of CP 538 or CP 540.
The BMF and IMF Assessment date (23C date) and the first notice date is Monday of the third week following Master File posting. All BMF and IMF settlement notices, taxpayer inquiry letters (non-IDRS), and Sample Notices are to be scheduled within normal priorities to ensure complete printing, review, release, and mail-out by the close of business on the Friday preceding the 23C date.
Daily notices issued by IMF that are not selectable for Notice Review, or are under tolerance to bypass NRPS (change in tax or balance due +/- $500 from the taxpayer's original amount on the return), will be mailed within 6 days of receipt at the Correspondence Print Site (CPS). Notices that are not selected for Notice Review will be mailed within 6 days of receipt at the CPS. Notices that are selected for Notice Review will be mailed by the 23C date.
When the BMF and IMF tax return due date falls on Friday that is a holiday or on Saturday or on Sunday immediately preceding the 23C date, balance due settlement notices (non-IDRS) will be mailed by the close of business on the 23C date instead of the preceding Friday.
Normal priorities should be used in scheduling printing operations. During the week subsequent to each report cycle, the printing of the Accounting and Operating Reports will be given appropriate priority.
To ensure that we attain the objectives of improving taxpayer relations and increasing the efficiency of our internal operations, it is imperative that Collection computer output be expeditiously printed on a priority basis. This output (Taxpayer Delinquent Account (TDA), Taxpayer Delinquency Investigation (TDI), Balance Due Notices, Notices of Levy, Daily Transaction Registers (DTR), Installment Agreement Accounts list) and other Collection listings and reports must be printed early enough to allow distribution early on the first work day of the week. Because the nature of this work requires expeditious action to process the work as soon as possible, the local Information Technology (IT) print area should ensure that Collection computer output be placed on a separate skid or truck and prominently marked and made available to the Campus Support function prior to the campus prime shift on the first work day of each week.
The Campus Support function will immediately process the output in accordance with procedures on a first priority basis the first work day of the week. Work requiring additional processing by the campus Compliance Services Collection Operation (CSCO) will be delivered to the CSCO by early morning on the first work day.
Generally, work returned by CSCO for additional processing should be completed within the same work day as it is received from CSCO.
The use of priorities shall not be construed as a substitute measure for the requirement of completed taxpayer and Area Office daily and weekly output processing. BMF and IMF settlement notices should be mailed out as soon as possible. TDA and TDI notices are to be mailed each work day of the week and all notices must be mailed by the last work day of the week. The TDAs and TDIs are to be shipped to Area Offices as soon as possible. The IDRS Daily Transaction Register must be mailed by Noon each day.
The requirements for mailing notices can be found by referring to IRM 3.13.62, Media Transport and Control, owned by SE:W:CAS:SP:PPB:MMDC.
Check the CAF when you correspond with a notice or have phone contact to ensure you are contacting the filer, or their representative who is identified on the CAF.
170-22 is a daily run on the IBM that deletes authorizations based on the purge date of the original document. The purge date for Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization, is calculated to be seven years from the signed date. The purge date for Form 706, U.S. Estate Tax Return, is calculated as 15 years from the date the form was signed.
170-25 is a monthly run on the IBM that determines if an authorization, which was previously input for a future tax period, is now current. If so, a transaction is generated to Master File.
All Power of Attorney (POA) forms are worked on a First In First Out (FIFO) basis, regardless of the method used to submit authorization. All receipts will be processed within 5 business days.
For additional information and requirements refer to IRM 21.3.7, Processing Third Party Authorizations onto the CAF, owned by SE:W:CAS:AM:PPM(BMF):SA.
In making changes to special campus return addresses computer generated on certain Master File and IDRS taxpayer notices, centers should ensure that a UWR is written at least one year in advance and give the complete new address, zip code and effective date of the change. Notification should be to Director, Submission Processing with copies furnished to Chief, Information Technology Services and Director, Compliance.
These requirements belong to SE:W:CAS:SP:PPB:PPS.
Statute cases which are taxpayer generated correspondence (Category "TPRQ" ) and amended tax returns (Category "XRET" ), will be put under IDRS control as soon as received or identified, and processed within 45 calendar days of the IRS received date.
Statute cases which are International taxpayer generated correspondence (Category "ITRQ" ) and International amended tax returns (Category "IXRT" ), will be put under IDRS control as soon as received or identified, and processed within 99 calendar days and 60 calendar days of the IRS received date, respectively.
ECC-MTB Transcripts identified as STAT, RSED-STAT, AM-X, and STEX are systemically controlled on IDRS and should be processed within 99 calendar days from the date reflected on the ECC-MTB transcript. If not systemically controlled, the transcript will be manually controlled upon receipt and processed within 99 calendar days from the date reflected on the transcript.
Category codes BARD and ERAB will be put under IDRS control as soon as established and processed within 99 calendar days of the established date.
WI IMF must maintain a 10 percent or lower overage level with at least an 85 percent accuracy rate in the Statute Limitations unit. All others maintain a 20 percent or lower overage level with at least an 80 percent accuracy rate in the Statute Limitations unit. This includes maintaining and controlling those inventories that have a direct impact on the Accounts Receivable inventory.
The requirements can be found by referring to IRM 25.6.1, Statute of Limitations Processes and Procedures, owned by SE:W:CAS:AM:PPG:A.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.
While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC § 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.
Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.
Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 126.96.36.199, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.
It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 22.214.171.124, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.
An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM
The following types of cases should NOT be referred to TAS:
Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or
Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.
If a taxpayer is not represented they may be eligible for assistance from a Low Income Taxpayer Clinic (LITC). LITC serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more information see Pub 4134, Low Income Taxpayer Clinic List.
Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply. Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply.
TAS Case Acceptance Criteria 1 The taxpayer is experiencing economic harm or is about to suffer economic harm. 2 The taxpayer is facing an immediate threat of adverse action. 3 The taxpayer will incur significant costs if relief is not granted (including fees for professional representation.) 4 The taxpayer will suffer irreparable injury or long term adverse impact if relief is not granted. 5 The taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem. 6 The taxpayer has not received a response or resolution to their problem or inquiry by the date promised. 7 A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS. 8 The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights. 9 The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.
Case criteria are not meant to be all inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.
If online research does not provide the specific taxpayer data required to perform your duties, you may be required to order transcripts to close your case.
Requests for copies of tax returns or tax forms are over aged at 75 calendar days after IRS receipt.
"Regular" tax return transcript inventories are over aged at 10 work days after IRS receipt.
"Two Business Day Service" tax return transcript inventories are over aged beginning on the third business day after IRS receipt.
"Account Transcript" and "Records of Account" will age at 10 work days unless the case is not available on the Transcript Delivery System (TDS). Those requests would age at 30 days.
Correspondence guidelines (Action 61/Policy Statement P-21-3) apply to all RAIVS (Return and Income Verification Services) function inventories. See IRM 188.8.131.52, Taxpayer Correspondence, CAF, Statutes, Taxpayer Advocate, RAIVS Photocopies and Files
Correspondence guidelines (Action 61/Policy Statement P-21-3) do not apply if the request form tells the requester how long it will take to get a response.
Control all cases on IDRS unless closed in 14 calendar days.
These requirements can be found by referring to IRM 3.5.20, Processing Requests for Tax Return/Return Information, owned by SE:W:CAS:SP:SPB.
Written requests for photocopies of tax forms and tax return information are routed to the RAIVS unit. Requests come from taxpayers or their representatives, federal agencies, or third parties by mail or by fax.
If Form 14039, Identity Theft Affidavit, is attached to the request route the request and Form 14039 to Accounts Management. If Form 14039 is received alone, route to Accounts Management.
Requests for photocopies or transcripts usually come in on Form 4506, Request for Copy of Tax Return, Form 4506-T, Request for Transcript of Tax Return, or Form 4506-T EZ, Short Form Request for Individual Tax Return Transcript. Since each of these form instructions include notification that it may take up to 75 calendar days to receive copies, they do not fall under Action 61/Policy Statement P-21-3 guidelines. However, if the request is not made on one of these forms, a 30 day interim letter is required, if the request is not filled in 30 days.
Requests are sorted into various categories, put in Status "B" on IDRS, and identified with a Case Category Code acronym that is appropriate for the action. The various actions have specific aged time frames.
Age of a case is based on average time it takes to fill the request, rather than time RAIVS has to fill the request.
Requests are sorted by Tax Return Transcripts, Copy of Tax Form, Account Information, etc., each tax period and product type requested is counted, not each request.
The requestor can ask for several different types of transcripts along with wage and income documents. If a requester asked for 2010, 2011, and 2012 Record of Account, Account Transcripts, and W-2s the count would be 9.
The following Program Codes are reported:
790-3400X - Photocopy Requests - Aged at 75 calendar days after IRS receipt
790-8236X - Disaster Transcripts (FEMA sends requests to CSPC with Form 4506 marked "Disaster" in the top margin and receive Expedite processing with no charge assessed for copies)
790-8512X - Return Transcripts - Aged at 10 work days after IRS receipt (10 calendar days for SBA requests)
If the request is for copies of tax returns, but payment does not cover all tax periods requested (e.g., four years requested and payment received is $79), reject for the full payment within three business days. Do not make the filer wait 30 days to be told additional money is required.
Beginning October 1, 2013 the fee for each return is $50.00.
Income Verification Express Service (IVES) is a program within the RAIVS units of Austin, Cincinnati, Fresno, Kansas City, and Ogden that will provide requests to participants within two business days, and is the only expedite service offered by the RAIVS function. The IVES requests are sent through the EFax Server through E-Services. This work will be reported under Program Code 85129 (IMF and BMF). These cases are considered aged by the beginning of the third business day after IRS receipt.
These requirements can be found by referring to IRM 3.5.20, Processing Requests for Tax Return/Return Information, owned by SE:W:CAS:SP:SPB.
Refer to 220.127.116.11.21 for filling Form 4506-A EO RAIVS photocopy requests.
Cycle Work (Tax returns/documents put on shelves and carts returned to SP) - Process work within one (1) work day during non-peak; two (2) work days during peak period.
Batch Requests - Batch requests within one (1) work day.
Pull Expedite Requests - Pull Expedite requests within one (1) work day.
Pull Requests - Pull requests within four (4) work days during non-peak; pull requests within six (6) work days during peak period.
Batch Expedite Re-files - Batch Expedite Re-files (e.g. Unpostables, Rejects, etc.) within one (1) work day.
Batch Re-files and Attachments - Batch Re-files and Attachments within four (4) work days.
Re-file Expedite Returns - Process Expedite Re-files within two (2) work days.
Re-file Returns and Attachments - Re-file returns and Attachments within nine (9) work days.
For additional information, see IRM 3.5.61, Files Management & Services.
Processing Timeliness Criteria for IMF Domestic Income Tax Returns, International IMF Income Tax Returns, Domestic and International
Tax Returns Delayed for Individual Taxpayer Identification Number (ITIN) Processing, Extension Requests, Estimated Payments,
Amended Tax Returns and ITIN Applications
This subsection contains form/program specific information related to timely processing of IMF tax returns and documents.
These requirements for IMF domestic paper processing can be found by referring to IRM 3.11.3, Individual Income Tax returns, owned by SE:W:CAS:SP:PPB:IMF.
This subsection contains form/program specific information related to timely processing of Domestic IMF tax returns.
See IRM 220.127.116.11.2, Electronic Postmark and Return Due Date, for specific dates regarding e-file and MeF tax returns.
This subsection contains form/program specific information related to timely processing of Domestic IMF OTFP tax returns.


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