Internal Revenue Manual
IRM 3.13.6 — Submission Processing Image Control Team (ICT) Correspondence Scanning
Part 3. Submission Processing
Chapter 13. Campus Document Services Section 6. Submission Processing Image Control Team (ICT) Correspondence Scanning 3.13.6 Submission Processing Image Control Team (ICT) Correspondence Scanning Manual Transmittal November 07, 2025 Purpose (1) This transmits revised IRM 3.13.6 Campus Document Service, Submission Processing Image Control Team (ICT) Correspondence Scanning. Material Changes (1) IRM 3.13.6.2.1(23) - Removed the following: Ogden only - all 1040-X received in Ogden transshipped to Kansas City SP. This process mirrors the current procedures AM is following for all ramp down sites in which only a Campus Support function is available to ensure SP 1040-X requirements are addressed (follow statue procedures) - IPU 24U0608 issued 05-06-2024. (2) IRM 3.13.6.2.7(3) (i) - Removed "the Separator Sheets are printed on colored paper to assist in the location of cases for rescanning" - IPU 24U0894 issued 08-01-2024. (3) IRM 3.13.6.8 - Updated the Scanner Model Chart with the new model numbers - IPU 24U0454 issued 03-27-2024. (4) IRM 3.13.6.8 - Updated ticket information for ICT Scanners. IPU 25U3278 issued 05-14-2025. (5) IRM 3.13.6.10 - Added additional instructions for uploading documents to Ephesoft - IPU 24U0277 issued 02-22-2024. (6) IRM 3.13.6.10(1) - Added uploading EEFax - Added "or designated employee" - IPU 24U0044 issued 01-04-2024. (7) Exhibit 3.13.6-1 - Appendix A - Added refer to Exhibit 3.13.6-14 for scanning instructions when Form 14039 is attached to Form 1040X. Doc Type: 1040X, Category Code: XRET (One Sort). Program Code: 710-40051 - IPU 24U0044 issued 01-04-2024. (8) Exhibit 3.13.6-1 - Appendix A - Added refer to Exhibit 3.13.6-14 for scanning instructions when Form 14039 is attached to Form 1040X. Doc Type: 1040X, Category Code: XRET (One Sort). Program Code: 710-400517 - IPU 24U0044 issued 01-04-2024. (9) Exhibit 3.13.6-1 - Appendix A - (4) Added "NFR" to the following sentence. (4) Areas other than Code & Edit may also write "TC 150" or "TC 150 posted" or "NFR" - IPU 24U0227 issued 02-07-2024. (10) Exhibit 3.13.6-1 - Appendix - Adding scanning instructions for Letter 474C responses not containing RICS/RIVO IDRS number; Doc Type: Correspondence: Program Number: 710-40000, Category Code: TPRQ - IPU 24U0868 issued 07-25-2024. (11) Exhibit 3.13.6-1 - Changed IDRS numbers for the following: 1040-X Domestic and Spanish Letter 6174 or Letter 6174 to 0534026194, 1040X-X, 1040-X Erroneous Zero Returns-Transcription Error- to 0538706285 - IPU 24U0962 issued 09-09-2024. (12) Exhibit 3.13.6-1 - Changed the Category Code for SP-1040-X CP notices 08,09 and 27 from MEFS to LSFM. - IPU 25U0199 issued 2-10-2025 (13) Exhibit 3.13.6-1 - Added Form 15620, Doc Type: Corr-Loose Forms, Program Code: 710-40008, Category Code: LSFM. - IPU 25U0088 issued 01-22-2025 (14) Exhibit 3.13.6-1 Updated IDRS number from 0830141 335 to 0830101003 IPU 25U3483 issued on 07-15-2025. (15) Exhibit 3.13.6-2 - Appendix B- Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: II IMF-INT 1040-X: Category Code: IXRT: Program Code: 710-33080 - IPU 24U0044 issued 01-04-2024. (16) Exhibit 3.13.6-2 - Appendix B- Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: II IMF-INT 1040-X: Category Code: ITLR: Program Code: 710-33080 - IPU 24U0044 issued 01-04-2024. (17) Exhibit 3.13.6-2 - Appendix B- Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: II Internal Requests: Category Code: IRRQ: Program Code: 710-33040 - IPU 24U0044 issued 01-04-2024. (18) Exhibit 3.13.6-2 - Appendix B- Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: II Internal Requests Spanish: Category Code: IRRQ: Program Code: 710-33041 - IPU 24U0044 issued 01-04-2024. (19) Exhibit 3.13.6-2 - Added 1040-X VITA - Doc Type: II 1040-X, Program Code: 710-33080, Category Code: can be identified by VITA 1040NR should be written on the top of the 1040-X, scan to IDRS 0542984742 - IPU 24U0561 issued 04-24-2024. (20) Exhibit 3.13.6-2 - Changed IDRS numbers for following; 1040-X International French Social Taxes to IDRS 0530298413, 1040-X Erroneous Zero Returns-Transcription Error- to 0538706285, Form 4227 to IDRS 0534037958 - IPU 24U0962 issued 09-09-2024. (21) Exhibit 3.13.6-3 - Added MFT 03 for Doc Type: BI CP194: Program Code 710-33030 - IPU 24U0918 issued 08-14-2024. (22) Exhibit 3.13.6-4- Updated IDRS numbers from 0231022887 to 0430406002. IPU 25U3483 issued 07-15-2025. (23) Exhibit 3.13.6-4 - Edits to 941-X, 943-X and 944-X ERC and OSFL.- IPU 25U0043 issued 01-10-2025. (24) Exhibit 3.13.6-4 - Changed the Program Code 710-10050 to 710-10051 for the following Doc Types: BMF Form 941C-X, 941X, 943, 944X and 945X - IPU 24U0300 issued 02-28-2024. (25) Exhibit 3.13.6-4 - Changed IDRS number 0430489341 to 0430440144, Doc Type: Internal Request, Category Code: IRRQ: Program Code: 710-10000 - IPU 24U0454 issued 03-27-2024. (26) Exhibit 3.13.6-4 - Changed IDRS number 0430440144 to 0430440114 - IPU 24U0515 issued 04-12-2024. (27) Exhibit 3.13.6-4 - Per AM the Form 1120C instructions have been removed, use the Form 1120 instructions in Exhibit 3.13.6.-4 for Form 1120C - IPU 24U0667 issued 05-22-2024. (28) Exhibit 3.13.6-4 - Updated Scanning instructions for Doc Type: BMF Misc CP194 - IPU 24U0815 issued 07-01-2024. (29) Exhibit 3.13.6-4 - Added MFT 03 for Doc Type: BI MISC CP194: Program Code 710-15429 - IPU 24U0918 issued 08-14-2024. (30) Exhibit 3.13.6-4 - Changed IDRS number 94XX Domestic Cases, 0430440114 to 0430407054, Doc Type: Internal Request, Category Code: IRRQ: Program Code: 710-10000 - IPU 24U0960 issued 09-06-2024. (31) Exhibit 3.13.6-8 Updated IDRS numbers from 0538490732 to 0538490732. IPU 25U3483 issued 07-15-2025. (32) Exhibit 3.13.6-9 - Changed IDRS number 0442189338 to 0442177495 - IPU 24U0815 issued 07-01-2024. (33) Exhibit 3.13.6-11 - Removed IDRS number 0433020103, replaced with 0433018072 - IPU 24U0925 issued 08-16-2024. (34) Exhibit 3.13.6-14 - Appendix N - Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: ID Theft IDT1: Category Code: IDT1: Program Code: 710-40011 (English and Spanish). - IPU 24U0044 issued 01-04-2024. (35) Exhibit 3.13.6-14 - Appendix N - Added scanning instructions when Form 14039 is attached to Form 1040X, Doc Type: ID Theft IDT4: Category Code: IDT4: Program Code: 710-35724 (English and Spanish). - IPU 24U0044 issued 01-04-2024. (36) Exhibit 3.13.6-16 - Changed IDRS number 0430499515 to 0437386882 Category Code 965X. - IPU 25U0043 issued 01-10-2025. (37) Exhibit 3.13.6-16 - Changed IDRS number 0430404307 to 0430499515, Category Code 965X - IPU 24U0300 issued 02-28-2024. (38) Exhibit 3.13.6-17 - Edits to 3911 instructions to remove loose forms as a separate sort and include them with the 3911 written correspondence instructions. (39) Exhibit 3.13.6-17 - Added additional instructions for the Refund Inquiry Inventory, if a physical returned refund check is received in ICT make a copy of the check and scan the copy. The physical returned refund check must be routed per IRM 3.8.45.5.19. IPU 25U0217 issued 02-13-2025. (40) Exhibit 3.13.6-17 - Added Refund Inquiry Scanning instructions for IMF/IMF International and BMF/BMF International. - IPU 25U0043 issued 01-10-2025. (41) Exhibit 3.13.6-17- PROGRAM CODE: 710-01080 Undeliverable Refund Checks inventory- IMF/IMF International and BMF/BMF International programs. - IPU 25U3563 Issued 08-13-2025. (42) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, removing italics, updating titles, correcting IRM links, Plain Language updates to improve readability, etc. Effect on Other Documents IRM 3.13.6, dated December 3, 2024 (effective January 01, 2025) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): 24U0044 issued 01-04-2024, 24U0227 issued 02-07-2024, 24U0277 issued 02-22-2024, 24U0300 issued 02-28-2024, 24U0454 issued 03-27-2024, 24U0515 issued 04-12-2024, 24U0561 issued 04-24-2024, 24U0608 issued 05-06-2024, 24U0667 05-22-2024, 24U0815 issued 07-01-2024, 24U0868 07-25-2024, 24U0894 08-01-2024, 24U0918 issued 08-14-2024, 24U0925 issued 08-16-2024, 24U0960 issued 09-06-2024, 24U0962 issued 09-09-2024, 24U1018 issued 10-08-2024, 24U1162 issued 11-262024, 25U0043 issued 01-10-2025, 25U0088 issued 01-22-2025, 25U0199 issued 02-10-2025, 25U0217 issued 02-13-2025, 25U0288 issued 02-28-2025, 25U0346 issued 03-13-2025, 25U3278 issued 05-14-2025, 25U3483 issued 07-15-2025, and 25U3563 issued 08-13-2025. Audience Taxpayer Services Employees in the Image Control Team (ICT) duties are Batching, Document Preparation, Scanning, Review, Validate Forms and Correspondence scanned by Submission Processing for Accounts Management. Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services
Program Scope and Objectives
3.13.6.1 (12-01-2017) Program Scope and Objectives Purpose: The Image Control (ICT) team provides services for Accounts Management (AM) by scanning their correspondence and forms, sent in by taxpayer's requesting adjustments to their accounts. The Kodak scanner uses the Ephesoft software to convert paper documents into digital images that are posted to the Accounts Management - Correspondence Imaging Inventory (CII). Audience: The primary users are Submission Processing employees, mainly clerks, tax examiners, and managers from Submission Processing. Policy Owner: The Director of Submission Processing. Program Owner: Return Processing Branch Mail Management/Data Conversion (an Organization within Submission Processing). Primary Stakeholders: Affected by these procedures or have input to the procedures which may include a change in work flow additional duties, change in established time frames, and similar issues are: Accounts Management (AM) Small Business/Self Employed (SB/SE) Taxpayer Advocate Service (TAS) Tax Exempt/Government Entities (TEGE) Office of Servicewide Penalties are affected by the completion of these data records to posting Chief Counsel, Information Technology programmers Program Goals: To correctly and efficiently scan documents using the Ephesoft software for posting to the Correspondence Image System (CII).
Background
3.13.6.1.1 (12-01-2017) Background The Image Control Team (ICT) scans taxpayer submitted amended and duplicate filed returns, claims, loose forms, and correspondence and internal adjustment requests using the Kodak scanner and Ephesoft software to convert the paper documents into digital images that post to the Correspondence Imaging System (CII) for use by Accounts Management staff. The daily workflow consists of batching, document preparation, scanning, review, validation, error inventory, and quality review.
Authority
3.13.6.1.2 (12-01-2017) Authority The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms. IRM deviations must be submitted in writing following and elevated through appropriate channels for executive approval. Code sections which provide the IRS with the authority to issue levies. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986. Policy Statements that provide authority for the work being done. Note: The above list may not be all inclusive of the various updates to the IRC.
Responsibilities or Roles
3.13.6.1.3 (12-01-2017) Responsibilities or Roles The Operations manager secures, assigns and provides training for the staff. The Planning and Analysis Staff provides feedback and support to local management and headquarters. The team manager/lead assign, monitor, and control the workflow to accomplish timely completion of the tasks required throughout this IRM. The team employees apply the instructions present to the assigned task on the Ephesoft system to accurately convert paper data to electronic data.
Program Management and Review
3.13.6.1.4 (12-01-2017) Program Management and Review Program Reports: The reports below are used to gather data for receipts, quality review, production and inventory for the Image Control Team and report and monitor daily and weekly status of the program to completion. The ICT Weekly Report captures the inventory and production data to ensure timeliness measures are maintained. The Ephesoft Reports are retrieved from Business Objects. The Embedded Quality Submission Processing (EQSP) Report. Program Effectiveness: Management measures goals using standard managerial reports by documents processed per hour reports. Each functionality must meet or exceed the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.
Program Controls
3.13.6.1.5 (12-01-2017) Program Controls Management uses unit production cards (UPCs) to measure and record activity in each functionality of this program.
Terms and Acronyms
3.13.6.1.6 (09-21-2020) Terms and Acronyms The following table defines terms that appear throughout this IRM section. Term Definition Audience The employees responsible for action or who require knowledge about the program, process or activity, identified by job title, role, specific office or business unit. Authorized delegate The senior manager delegated responsibility for IMD program administration by the member of the Senior Executive Service with program oversight per Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD). Business unit. The highest-level operating division or office headed by an executive. Example: IRS business units include Small Business/Self-Employed (SB/SE), Appeals and Human Capital Office (HCO). Filing season IRM An IRM section that contains tax year-specific information and must be published by a certain date, so employees can be trained to perform their jobs in time for the upcoming tax filing season. Internal control A tool routinely used by management, or an integral component of a business unit's management, that assures the following objectives are achieved: Effectiveness and efficiency of operations Reliability of reporting for internal and external use Compliance with applicable laws and regulations See IRM 1.4.2 Determine Existing Controls, for examples. Internal management document An official communication that designates policies and authorities and delivers instructions to IRS officials and employees. IRM owner The program office with primary responsibility for writing and maintaining IRM content whose program director approves the IRM. Manager. Policy owner The program office responsible for the policy/policies published in this IRM section; normally the executive of the operation. Program controls The reviews and quality assurance activities associated with the program. Program director. Program director The member of the Senior Executive Service, or their authorized delegate, responsible for program administration, including issuance and approval of IMDs. For information on who can be an authorized delegate, see IRM 1.2.2.2.53, Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD). Program goals The objectives or goals for the specific program and the results from following the processes and procedures of the program. Program owner The program office that typically reports to the policy owner and is responsible for the administration, procedures and updates related to the program. Purpose A description of the program, process or activity that identifies program objectives, employees responsible for action(s), and the type of work employees perform. Program reports The reports and reporting mechanisms produced under the program. Stakeholder The office or business unit responsible for the program policy or whose processes or procedures are affected. These offices generally include those who are responsible for reviewing and approving the IRM. The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts. Acronyms Definition AFCI Affordable Care Act Fee Claims Inventories ATIN Application for IRS Individual Taxpayer Identification Number AM Accounts Management AMS Accounts Management Services BPD Brand Prescription Drugs BMF Business Master File BI Business International CAT A Category A CC Command Code CII Correspondence Imaging Inventory CIS Correspondence Imaging System CP Computer Paragraph CORR Correspondence CSR Customer Service Representative DLN Document Locator Number Doc Prep or Doc Prepped Document Preparation EIN Employee Identification Number ICT Image Control Team IDT Identify Theft IDRS Integrated Data Retrieval System IDTVA Identify Theft Victim Assistance II Individual International IMF Individual Master File IRM Internal Revenue Manual IPF Insurance Provider Fee MM/DD/YYYY Month-Month/Day-Day/Year-Year MISC Miscellaneous NOL Net Operating Loss OCR Optical Character Recognition PII Personally Identifiable Information QR Quality Review Mail Sorters Service Center Automated Mail Processing System SEID Standard Employee Identifier SSN Social Security Number SP Submission Processing TAS Taxpayer Advocate Service UPC Unit Production Cards
Related Resources
3.13.6.1.7 (05-11-2017) Related Resources IRM 21.5.1.4.2.4, Received Date – Determination IRM 21.5.1.5, Correspondence Imaging System (CII) Procedures IRM 21.5.2.4.23.4, Statute Imminent Documents IRM 25.23.2.2.2, Priority Handling of Identity Theft Cases IRM 4.19.13.24, Form 3949-A Routing Instructions IRM 3.10.72-1, Routing Guide/Local Maildex IRM 3.10.72-2, Correspondex C Letters – Routing Guide IRM 3.10.72-3, Computer Paragraph (CP) Notices – Routing Guide IRM 3.10.72-4, Miscellaneous Documents/Forms/Correspondence – Routing Guide IRM 3.10.72.5.5.2, Routing to Statutes IRM 3.10.72.5.14, Extracting and Routing - Form 14039, Identity Theft Affidavit
General Image Control Team Overview
3.13.6.2 (07-14-2017) General Image Control Team Overview IRM deviations must be submitted in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards and elevated through appropriate channels for executive approval. When ICT employees assist with other workloads inside the Receipt and Control restricted area, management must first temporarily restrict their IDRS profile using RSTRK definer U. This action will remove CC DOALL from the employees' IDRS profile. The manager or Unit IDRS Security Representative (USR) can add or remove a restriction. ICT employees are not badged for access to the Receipt and Control restricted area (R on badge). This IRM provides instructions for the ICT clerks for Production Scanning, Exception Processing-Quality Control, Exception Processing—Reimage Request, and Scanner Maintenance in support of the Correspondence Imaging System (CII) for the Accounts Management (AM) Adjustments function. To avoid any unnecessary delays for the taxpayer, ICT Scanner Operators are required to perform a cursory review of all scanned documents ensuring the image is clear and legible. The Correspondence Imaging System (CII) consists of Production Scanning/Imaging, Quality Control, Review and Validation. The ICT clerks will utilize the CII Workflow application to work the Error Inventory and Reimage Requests. Access to the CII Workflow application requires the user to be logged into IDRS first. ICT clerks need special access provided by the CII office to process Reimage requests.
Incoming Documents
3.13.6.2.1 (05-06-2024) Incoming Documents The Image Control Team (ICT) will forward all incoming AM correspondence to the AM Customer Service Representative (CSR) Screener. The AM CSR Screener will sort the correspondence prior to being scanned into CII. The CSR Screeners will make the sort determination on Correspondence, not the ICT clerks. ICT will date stamp the document after it returns from AM. The AM CSR Screener determines if loose W2's need scanning if not notated. Not all W2's need scanning if there is an open case. All ICT employees identifying discovered remittances that are cash or other items of value, including credit, debit, and gift cards, must immediately notify their unit manager or designee following the IRM 3.8.46.1(2) and (3)(a), (b),(c), Discovered Remittances instructions. All cases involving identity theft will receive priority treatment, refer to IRM 25.23.2.2.2- Priority Handling of Identity Theft Cases. Envelopes must be kept and scanned with all IDT cases. When IDTVA cases are received by fax with unprocessed returns or copies of IRS initiated correspondence attached. Refer to IRM 3.10.72.5.14, Extracting and Routing - Form 14039, Identity Theft Affidavit. Scan IDTVA batches as IORS, and AM-IDTVA must batch OARS documents separately and expedite to ICT, scan as priority 1. Only the AM-IDTVA work with compliance involvement is pre-screened and pre-batched prior to ICT following guidance in Exhibit 3.13.6-14. This guidance must not be applied to the ICTl processing of loose Form 14039. The ICT clerks are not required to perform additional research. The documents must be sent with the Form 3210. Note: Guidance for batching cases for the AM-IDTVA Return Preparer Misconduct program refer to Exhibit 3.13.6-1 and Exhibit 3.13.6-13. Ogden only - 3949 A sorting and routing instructions refer to: IRM 3.28.2 , Information Referral Process for Form 3949-A All ICT sites must use the following references for processing their work: IRM RM 3.10.72-4, Computer Paragraph (CP) Notices - Routing Guide, IRM 3.10.72.5.5.2, Routing to Statutes, IRM 3.10.72.5.4, Date Stamping Acknowledgements. Correspondence received in ICT intended for AM and is "rejected" back from the AM Screeners with their comments stating "not" AM Screening criteria, will be stamped with the ICT received date. They will be scanned using the "Correspondence" doc type. Refer to the Exhibits for scanning instructions. Documents will be received in the ICT area sorted by document type within an IRS Received Date. Some Document Types will require additional sorting in ICT. All DLN numbered documents must be sorted, scanned, and temporarily stored separately from unnumbered documents because they will be refiled in the Files function after the storage period has expired. Refer to IRM 10.5.1.2.2 (3), Sensitive but Unclassified (SBU) Data. Follow current established procedures for determining the received date on incoming receipts. Refer to IRM 21.5.1.4.2.4, Received Date - Determination. When there is no IRS or handwritten received date on the document, use the following priority list when you are unsure of the IRS received date. Latest postmark or private delivery service date on the envelope. Service Center Automated Mail Processing System (Mail Sorters) digital dates. Note: Mail Sorters sprays a digital date on the envelope. Date the document/correspondence was prepared or signed. Exception: If the only available date is from a copy of a previously filed return, do not use the copied signature's date. Continue to (d) or (e) below. Julian Date of the Document Locator Number (DLN) minus 10 business days. Note: The Julian Date is the 6-8 digits of a DLN. Using a fictitious example for PII purposes, in the DLN 00111-111-11100-1, the Julian Date is 111. Refer to DLN Composition in Document 6209, IRS Processing Codes and Information, for additional information. Today's date minus 10 business days. Note: For information concerning the Statute Reprocessable Return, see IRM 21.5.2.4.23.4, Statute Imminent Documents. Once the correct received date is determined, write the date in the top right corner of the first page of the document as follows: IRS RCVD DT MM/DD/YYYY. On computer-generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document. The received date of the duplicate return must be determined by using the CP36/TRNS 193 date on IDRS or CII, minus 14 days. Note: CP 98, CP 198, Push Code Condition, resulting from a TPI must be controlled using the IRS received date of the source document. Carryback claims are priority cases and must be identified for expedite scanning. Carryback claims can be received at any site. The receiving site will scan the claims to the appropriate site as outline in Exhibit 3.13.6-8, Appendix H-Scanning of Carryback Applications/Claims-IMF/IMF International. Form 1040-X and Form 1120X may not have carryback claims separated and identified prior to receipt, when date stamping these forms. Form 1120 treat as a carryback if page (4) Line 11 has an x in the box. Check Part 2 on Form 1120X or Line 1 on Form 1040-X form to determine if the carryback box is marked. If the box is checked, treat form as a carryback and expedite scanning. If the box is not checked or any other indication of Net Operating Loss (NOL) on the form itself but may have an NOL Worksheet within the case. If a case is received with indications, it is either a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence. On computer-generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document. The received date of the duplicate return must be determined by using the CP36/TRNS 193 date on IDRS or CII, minus 14 days. Note: CP 98, CP 198, Push Code Condition, resulting from a TPI must be controlled using the IRS received date of the source document. When fax receipts are timely dated and time stamped by the fax machine, no further action is required to evidence receipt. Otherwise, fax receipts received before 2:00 p.m. local time, are considered received on the current date. Documents received after 2:00 p.m., local time, are considered received the next business day. Note: The Taxpayer Advocate Service (TAS) organization is not a point of filing and TAS employees have not been delegated the authority to accept returns for filing. Treat all TAS Received Dates as invalid by circling them and edit the Received Date according to instructions. Stamp the first page of each case and find a clear spot on the documents to avoid stamping over any taxpayer provided information. If cases are routed back to ICT, circle out the original ICT date. Sometimes a single document which identifies several taxpayers is received from a CPA or tax practitioner. When this happens, a copy of the document will need to be made for each taxpayer. Each document will then need to be sanitized (blacken the other taxpayer's names and TINs) so that it reflects only one taxpayer's information. If the correspondence contains tax documents from different taxpayers, then associate the appropriate taxpayer's document with the copy of the document that has been sanitized to reflect their information. Exception: "BMF" Beginning in January 2010, a new Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, will contain an EIN for one "agent" along with a listing of numerous different EINs. When the Schedule R is prepared for scanning, do not make additional copies. The case must be scanned and validated to the "agent" EIN. Sort the forms and Form 4251, Return Charge Out, Computer Paragraph (CP) notices, etc., by document type and category code. Note: As identified by local management, guidelines may allow for additional screening of incoming receipts to identify any mis-routed cases or other quick closures. Immediately return original documents to the taxpayer. Form 1040-X CATA cases are being screened for Category A (CATA) criteria prior to forwarding to ICT. The cases will include a cover sheet to identify the particular CATA issue and will be reviewed by AM CSRs for accuracy. CATA cases require a referral to Examination prior to taking any action. It is vital that these cases remain separated from the regular Form 1040-X and scanned into CII accordingly. These cases must be scanned into CII using the applicable category code with document type "1040-XCATA" . Refer to Exhibit 3.13.6-10, APPENDIX J - SCANNING CATEGORY A CASES (CATA), for additional information. Do Not Destroy Numbered Documents. If a case has multiple forms and Tax Reform documents are included the Tax Reform Category Codes will take precedence, however Category Codes for OARS, CATA, Carryback Identity Theft and Injured Spouse any category that requires an IDRS number will take precedence over Tax Reform. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number.
Sorting into Categories
3.13.6.2.2 (02-01-2017) Sorting into Categories Refer to the List of Exhibits Exhibit Appendix Program Sites Exhibit 3.13.6-1 Appendix A IMF IMF Exhibit 3.13.6-2 Appendix B IMF IMF International Exhibit 3.13.6-3 Appendix C BMF BMF International Exhibit 3.13.6-4 Appendix D BMF BMF Exhibit 3.13.6-5 Appendix E EO Ogden Exhibit 3.13.6-6 Appendix F EP Ogden Exhibit 3.13.6-7 Appendix G LB&I - ACA Ogden Exhibit 3.13.6-8 Appendix H Scanning Carryback Claims/Applications IMF/IMF International Exhibit 3.13.6-9 Appendix I Scanning Carryback Claims/Applications BMF/BMF International Exhibit 3.13.6-10 Appendix J Category A All Exhibit 3.13.6-11 Appendix K Streamlined Documents BMF and IMF Exhibit 3.13.6-12 Appendix L IDT and IDTVA BMF Exhibit 3.13.6-13 Appendix M IDTVA IMF/IMF International Exhibit 3.13.6-14 Appendix N IDT IMF Exhibit 3.13.6-15 Appendix O Tax Reform IMF Exhibit 3.13.6-16 Appendix P Tax Reform BMF
Batch Cover Sheet
3.13.6.2.3 (09-02-2021) Batch Cover Sheet When completing the Batch Cover Sheet, use colored pens (red, green, purple) and or yellow highlight the entries so the entries are easily identified for the scanner operator. Enter the data on the Batch Cover Sheet as follows: Major fields that need to be highlighted: Statute, Case Priority, Expedite, CSR Number, Designate Service Center (DSC). Numbered, Unnumbered - a "X" must be notated in one of the boxes depending on which documents are included in the batch. IRS Received Date - Enter the IRS Received Date for the batch of work. Small batches with different dates within a Document Type, combine batches up to 15 or less and enter a future date, in the format "1/1/YY" , which will be two years in the future (for example: during calendar year 2026 enter 1/1/28) for the IRS Received Date. When there is 10 or more of the same IRS received date, we need to batch them separately. Tax Period - If all of the cases in the batch have the same Tax Period, enter the appropriate Tax Period, otherwise leave blank. Tax Period is required when there is one document present within a gusset. Function/Program - Enter the Function/Program on the batch cover sheet per the appropriate Appendix. IMF - MFT will default to MFT 30, if left blank. However, if the MFT for the entire batch is other than 30, enter the appropriate MFT. The only valid MFTs are blank, 00,29,30,31, 35, and 55. BMF - Enter the appropriate MFT for the batch. If ICT does not sort documents by MFT, write mixed in this field; you will be prompted to update this field during validation. Case Priorities are as follows: BMF - Will be set as indicated in the Appendixes. IMF - Will be set as indicated in the Appendixes. Note: Additional Case Priorities are set by Accounts Management, but must include "Disaster Claims" , "Military Operations" and any similar special handling documents. Issue Type - Management will determine if an Issue Type is to be entered. Statute Field - The values of the Statute field are yes or no. The field will default to no. This field only applies to statute cases that Statute employees have reviewed and cleared for processing. Cases will have a stamp from Statute indicating No Statute Issue. Do not include claims that do not have the required Statute stamp. Check the Statute Search field on the batch cover sheet when you have documents that include the "No Statute issue stamp" . CSR Number - Enter a specific, 10-digit CSR Number if the entire batch is to be assigned to one CSR or a specific CSR team. Document Type - Check the appropriate Document Type from the list on the Batch Cover Sheet. Category Codes - Check the appropriate Category Code from the list on the Batch Cover Sheet. If Katrina or Disaster relief is claimed on any Document Type, check the appropriate box. Headquarters has requested other category codes for special projects. Management will provide this information when appropriate. Batcher's SEID - Enter employee's SEID of the person sorting the batch of work to be doc prepped. Notate your SEID or use employee stamp, and today's date. Batch Volume - Enter the number of cases in the batch. Recommendation is 25 cases but can batch 30 cases max, gussets with 50 cases, gussets will bulge and the Kodak scanners or Ephesoft may time out when scanning the cases. Do not over fill the batch folder Document 6982, IMF File Folders - 2 Inch. It is crucial there is an accurate count of cases because it could result in the batch going to Ephesoft Review queue for reconciliation. The ICT Received Date must be written or stamped on the top of the Batch Cover Sheet. If several ICT Received Dates exist within a batch, write "Mixed ICT Date" . Designated Service Center - Enter the Designated Service Center code only if the batch of work is being transferred to another Campus. Otherwise, leave this field blank. Document Preparer's SEID - Enter employee's SEID of the person preparing the batch of work for scanning. Notate your SEID or use employee stamp, and today's date. Doc Prep Volume - Enter the number of cases in the batch. Recommendation is 25 cases but can batch 30 cases max, gussets with 50 cases, gussets will bulge and the Kodak scanners or Ephesoft may time out when scanning the cases. Do not over fill the batch folder, Document 6982. It is crucial there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation. Batch Name (Date and Timestamp) - Completed by the Scanner Operator. Scanner ID - Completed by the Scanner Operator. Scanner Operator SEID or Initials - and today's date- Completed by the Scanner Operator. Volume Scanned - Completed by the Scanner Operator. Note: IRS Received Date Determination - If unsure of the IRS received date refer to IRM 21.5.1.4.2.4, Received Date - Determination.
Batch Cover Sheet - Outside the Scope of Campus Work Type
3.13.6.2.4 (09-02-2021) Batch Cover Sheet - Outside the Scope of Campus Work Type The ICT clerks enter and/or verify the appropriate Document Type, Category Code, Function and Program on the Batch Cover Sheet. When corrections are made, they must be a valid combination of document type, function/program, and category code as shown below. Campuses will be responsible for batching and scanning documents identified as work outside their normal work type to other sites. For example, when a BMF site finds an IMF case, the case will be batched, doc prepped and scanned. ICT and AM Screeners will continue to route non-Adjustments work as paper; it will not be scanned. When working Error Inventory, refer to the chart below when re-assigning a case to another SC (BMF). Currently, the primary work type(s) by campus are as follows: IMF - Atlanta, Andover, Austin, Brookhaven, Fresno, Kansas City, Memphis, Ogden and Philadelphia IMF International -Austin and Philadelphia BMF - Kansas City and Ogden BMF- International - Kansas City and Ogden BMF - Exempt Organization, Employee Plan - Ogden Documents will be doc prepped according to IRM 3.13.6.2.7, Preparing Documents for Scanning - General Instructions. Envelopes will be prepared according to IRM 3.13.6.2.8, Envelopes. Each site has designated primary work type(s). All batch classes for the primary work type(s) will be available for batch creation in the Imaging Subsystem. A single generic batch class has been established for each of the work types that are outside the scope of the primary work type(s) for a campus. The generic batch classes have been set up with the default values shown in the chart below. Based on the work type, the ICT clerk will complete the Batch Cover Sheet and enter the appropriate MFT, function and program code. BMF IMF BMF INT'L IMF INT'L EXEMPT ORG EMPLOYEE PLAN LB&I and ACA DOC TYPE CORR 94X CORR CORR 1120 CORR CORR CORR CORR CAT CODE TPRQ TPRQ ITRQ ITRQ EXOR TPRQ TPRQ MFT 01 30 02 30 67 74 03 FUNCTION 710 710 710 710 710 710 710 PROGRAM 10000 40000 33030 33040 13100 72801 10004 Rather than transshipping documents, ICT will scan items identified as outside their campus work type. ICT will direct the documents according to the chart below. Example: If Ogden (BMF site) finds an IMF International case, Ogden will scan and direct the work to Philadelphia. Below is the Outside the Scope of the Campus Work Chart. Site BMF IMF BMF Int'l IMF Int'l Exempt Org Employee Plan LB&I and ACA Andover KCSPC N/A OAMC PAMC OAMC OAMC OAMC Atlanta OAMC N/A OAMC PAMC OAMC OAMC OAMC Austin KCSPC N/A OAMC PAMC OAMC OAMC OAMC Brookhaven OAMC N/A OAMC PAMC OAMC OAMC OAMC Fresno OAMC N/A OAMC PAMC OAMC OAMC OAMC Kansas City OAMC N/A OAMC PAMC OAMC OAMC OAMC Memphis KCSPC N/A OAMC PAMC OAMC OAMC OAMC Ogden N/A KCAMC OAMC PAMC N/A N/A N/A Philadelphia KCSPC N/A N/A N/A OAMC OAMC OAMC Special scanning instructions apply to carryback claims. Refer to the table in Exhibit 3.13.6-8, Scanning of Carryback and Carryforward Applications/Claims – IMF/IMF International, or Exhibit 3.13.6-9, Scanning of Carrybacks and Carryforward Applications/Claims and Form 1138 – BMF/BMF International and EO, for further details. Carryback claims and applications can be received at any site. This chart will also be used when a case is identified in Error Inventory that was scanned under the incorrect work type.
Batch Cover Sheet ACA Fee Claims Inventories (AFCI) Work Type
3.13.6.2.5 (09-02-2021) Batch Cover Sheet ACA Fee Claims Inventories (AFCI) Work Type When completing the Batch Cover Sheet, use colored pens (red, green, purple) or yellow highlighter the entries so they are easily identified by the scanner operator. Numbered, Unnumbered – An X must be notated in either the "Numbered or Unnumbered Box" depending on which documents are included in the batch. IRS Received Date – Enter the "IRS Received Date" for the batch of work. If there are small batches with different dates within a Document Type, recommendation is 15 or less, combine the small batches and enter a future date in the format "1/1/YY" , which will be 2 years in the future (e.g., during calendar year 2026 enter "1/1/28" ) for the IRS Received Date. Note: If unsure of the IRS received date refer to IRM 21.5.1.4.2.4, Received Date - Determination. MFT- Enter the appropriate MFT for the batch. Will default to MFT 30 if left blank, refer to IRM 3.13.6.2.3, Batch Cover Sheet. Tax Period - If all of the cases in the batch have the same Tax Period, enter the appropriate Tax Period. Otherwise, leave this field blank. Recommendation is 25 cases but can batch 30 cases max, gussets with 50 cases, gussets will bulge and the Kodak scanners or Ephesoft may time out when scanning the cases. Document Type - Write-in the appropriate doc type. Category Codes - TPRQ will be utilized for all ACA Fee Claims Inventories (AFCI), Brand Prescription Drugs (BPD) and Insurance Provider Fee (IPF) cases. Batcher SEID - Enter the SEID (or use employee stamp) of the employee who is sorting the batch of work to be Doc Prepped, and today's date. Batch Volume - Enter the number of cases in the batch. Recommended batch size is up to 50 cases. It is crucial there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation. The ICT Received Date must be written or stamped on the top of the Batch Cover Sheet. If several ICT Received Dates exist within a batch, write "Mixed ICT Date" . Designated Service Center - Enter the SEID (or use employee stamp) of the employee who is preparing the batch of work to be scanned. Document Preparer SEID - Enter the SEID (or use employee stamp) of the employee who is preparing the batch of work to be scanned, and today's date. Doc Prep Volume - Enter the number of cases that have been Doc Prepped. Recommendation is 25 cases but can batch 30 cases max, gussets with 50 cases, gussets will bulge and the Kodak scanners or Ephesoft may time out when scanning the cases. It is crucial that there is an accurate count of cases because it could result in the batch going to Quality Control for reconciliation. Batch Name (Date and Timestamp) - Completed by the Scanner Operator. Scanner ID - Completed by the Scanner Operator. Scanner Operator SEID or Initials and today's date - Completed by the Scanner Operator. Volume Scanned - Completed by the Scanner Operator.
Document Preparation Overview
3.13.6.2.6 (08-07-2024) Document Preparation Overview Document Preparation refers to the set of manual tasks that are required to prepare paper documents for imaging into a production scanner. Careful preparation of documents is essential to ensure case integrity and successful auto-feed during the production scanning process. Check all documents to ensure all the documents in a batch are the same Document Type, Category Code, and if possible, have the same IRS Received Date. Colored envelopes must be photocopied at a lighter density, so they are legible when scanned. When taxpayer submits documents that are difficult to read because they are, illegible, very dark, very light or blurred. The document preparer must write "ODU" (Original Document Unreadable) on the face of each document. When the document is dark, document preparer must reverse the image on copy machine and make a copy. This will allow the validator to see the information needed in white. Another general procedure is writing "Copy" on a copied remittance so the employees who are validating do not have to pull gusset/batch to verify it is a copy.
Preparing Documents for Scanning - General Instructions
3.13.6.2.7 (08-07-2024) Preparing Documents for Scanning - General Instructions The Image Control Team (ICT) is responsible for the clerical functions within CII. To meet processing timeframes, all cases must be prepped, scanned and validated within 10 business days of ICT receipt or 20 business days of the IRS received date. Care must be taken when preparing documents for scanning. Proper document preparation helps prevent issues during the subsequent stages of the scanning process. Below are instructions for scanning large cases over 400 pages. Insert a separator sheet every 200 pages. Make a batch for the "one" case. Scan the batch as if it were "two or more" documents. Review as normal, do not merge the separate cases. Validate all the separate cases using the same information. Note: Large case (over 400 pages) will be scanned into CII in entirety. Coordinate any exceptions with the Inventory Control Manager AM ICM. The CII image will be retained in the system as the taxpayer's source document. Follow the steps below to prepare documents for scanning: Recommendation is 25 cases but can batch 30 cases max, gussets with 50 cases, gussets will bulge and the Kodak scanners or Ephesoft may time out when scanning the cases. The rule of thumb is to put enough cases in a batch to fill a batch folder (Document 6981, 6982 or 6983), whichever folder is appropriate for the particular batch. Do not overfill the batch folder so that it is bulging. Ensure all documents in the batch are the same "Document TypeandCategory Code." Remove all staples, paper clips, rubber bands or any device holding the document together. Fan the documents to ensure pages are separated and to ensure pages are free of staples. Keep all documents (paper, routing slips, etc.) comprising a CII case together and intact. Note: Refer to IRM 3.13.6.2.8, Envelopes, to determine when envelopes must be retained and scanned. The right edge of a portrait document or the bottom edge of a landscape document is fed into the scanner first. Portrait documents are usually correspondence, returns or notices. Landscape documents are usually transcripts. It is important that the edge leading into the scanner is undamaged. Trim the ragged end with scissors/paper cutter to ensure a clean leading edge. IMF - items smaller than "8 1/2 x 11" Form W-2 must be placed at the leading -edge center of the stack of pages. BMF - items smaller than "8 1/2 x 11" must be placed at the leading- edge center of the stack of pages. Envelopes must be placed at the end of the case in the center leading edge, all 4 sides of the envelopes need to have a clean cut to prevent scanner jamming. There are special instructions for envelopes that are damaged, opened at both ends, and non-standard envelopes, oversized, manila envelopes. Refer to IRM 3.13.6.2.8, Envelopes section for further instructions. All attached notes must be taped on two ends of the document, not covering any information (written or pre-printed). Insert a Separator Sheet at the beginning of each new case with the arrow pointing in the direction of the leading edge. Separator Sheets are used in a batch of work to distinguish between individual cases. The pages, envelopes, and separator sheets must always face down in the same direction. Refer to IRM 3.13.6.3.3, Scanning Production Batches. Torn documents may be repaired with tape if no adhesive is exposed. If the removal of staples has caused damage to the paper, place tape over area to prevent small pieces from causing an obstruction in the production scanner. Photocopy badly damaged documents, write "ODU" (Original Document is Unreadable) on the face of the copied document, and place the copy in batch for scanning. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments, for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records, if the documents meet the classified waste instructions destroy the damaged original as classified waste. When taxpayer submits documents that are difficult to read or illegible, the document preparer must write "ODU" (Original Document Unreadable) on the face of each document. When the document is dark, Document Preparer must reverse the image on copy machine and make a copy. This will allow the validator to see the information needed in white. When Form 14039, Identity Theft Affidavit, is received with other documentation containing the taxpayer's complete Social Security Number (SSN) or the taxpayer's complete Individual Taxpayer Identification Number (ITIN) (for example: social security card), the ICT Clerk must write the entire SSN/ITIN in Section B of the Form 14039 where the last 4 digits of the taxpayer SSN/ITIN is present. When taxpayer submits legal sized documents, photocopy to 8 1/2" x 11" document, or place entire case at the end of the batch. Wrap the legal document around the gusset. This will allow the scanner to not have to stop. Below are the BMF and IMF charts on how to assemble documents for scanning. BMF Assemble each document in the following order: 1 Separator Sheet 2 The amended return, Carryback (if present), or correspondence, including documents with the IRS and ICT received date stamps. Note: When possible, the first page of the case must contain the taxpayer's name, Employer Identification Number (EIN) and tax period. This will allow the taxpayer data to appear on the first image for manual entry during Validation. A Batch Cover Sheet will be completed and placed on top of the batch. 3 Any small pieces of paper 4 Place a full- sized paper between small documents or envelopes to prevent multi feeds (an example if you only have a FTD coupon and an envelope a full - sized white paper needs to be inserted to prevent multi feed at scanner). Note: This procedure is only for the sites that have problems with multi-feeds and small documents. IMF Assemble each document in the following order: 1 Separator Sheet 2 Form 1040-X, Form 8379 or Carryback (if present) Note: When possible, the first page of the case must contain the taxpayer's name, Taxpayer Identification Number (TIN)/2-D barcode and tax period. This will allow the taxpayer data to appear on the first image for manual entry during Validation. A Batch Cover Sheet will be completed and placed on top of the batch. 3 2-D barcode notice (if present) 4 CSR letters reply or correspondence 5 Form W-2 (if present) 6 Any small pieces of paper 7 Envelope(s) 8 If an envelope, Form W2, or small pieces of paper are at the end of a batch, place a full-sized sheet of paper at the end of the batch. The completed, batched cases will be placed in file folders (Document 6981, Document 6982, or Document 6983), whichever folder is appropriate for the particular batch) and placed on a batch cart for transport to the scanning operation. It is recommended that different Document Types be separated so they can be easily identified for assignment of Priority Code or Issue Type, if needed. NUMBERED DOCUMENTS AND UNNUMBERED DOCUMENTS MUST BE MAINTAINED SEPARATELY. If a numbered return (DLN) is attached to the charge out, verify that the DLN on the return matches the one printed on the charge out. If the taxpayer has enclosed original documents (for example: driver's license, passport, Social Security cards, cancelled or voided checks). Follow steps in paragraph 4 so the taxpayer will receive their original documents back if they are sent in error. Certified copies are not original documents and do not need to be returned (for example certified copies of birth or death certificates, copies of divorce decrees). Note: Do not scan original documents received with a request for an Individual Taxpayer Identification Number (ITIN) or an Adoption Taxpayer Identification Number (ATIN). These requests will be submitted on a Form W-7, Application for IRS Individual Taxpayer Identification Number, or a Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. Forward these original documents and forms via a Form 3210, Document Transmittal, to the appropriate address below: IRS - AUSPC ITIN Unit Stop 6090 OR IRS - AUSPC ATIN Unit Stop 6182 3651 South Interregional Highway 35 Austin, TX 78741 Caution: Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. Refer to IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors, for additional information. If the original document is a state tax return, follow the instructions in IRM 21.3.3.4.14, Misdirected Mail. Returning original documents to the taxpayer: The documents must be photocopied prior to scanning. After copying the document, place the photocopy of the document with the case for scanning. Annotate "photocopy" on the document. Complete and attach Form 14219, Return of Documents to Taxpayer, and place the "original" document in the designated receptacle for return to the taxpayer. Be sure to include the taxpayer's name and address with the document. If no address is indicated, check the envelope for a return address. If no return address is on the envelope, research for the address on IDRS. These documents will be mailed to the taxpayer at a later time as assigned by Management.
Envelopes
3.13.6.2.8 (01-20-2023) Envelopes These procedures provide instructions for addressing envelope issues. Cut down all sides of the envelope to no more than 8 ½ x 11 and no less than 3 x 5. Information such as the return address and postmark are to be retained. Tears and wrinkles that would jam the scanner must be mended during the document preparation process prior to scanning. Oversized envelopes wider than 12 inches must be trimmed to 11½ inches prior to scanning, or photocopied and reduced to the standard paper size ("8 ½ X 11" ). The return address and postmark are to be retained. Padded (bubble) and manila (thick) envelopes must be photocopied prior to scanning. After copying the part of the envelope with useful information, place the original envelope with the classified waste. Place the photocopy of the envelope with the case for scanning. Also, make photocopies of envelopes when the return address or postmark date is not clearly legible. An envelope with a metallic address label must be photocopied so the envelope can be scanned. The back of the envelopes must be removed, if there is useful information on the back of the envelope, photocopy the back and place the photocopy with the case. Envelopes from the taxpayers are good for determining the omitted stamped received date and for research purposes. The following are taxpayer correspondence case exceptions when the envelope must be scanned: CP 08 - Additional Child Tax Credit CP 09 - Earned Income Credit - You May Be Entitled to EIC CP 27 - EIC Potential for T/P Without Qualifying Children Form 843 - International (foreign) Return Address Envelopes with any notations, including indications of a new address Correspondence with any of the following "C" letters attached: Letter 106C, Letter 105C, Letter 853C, Letter 854C, and Letter 1265C. Correspondence cases with a copy of any "C" letter related to a statute year. Correspondence cases without an IRS stamped received date. Whenever in doubt, scan the envelope. Note: Scan the envelope with all other case types (XRET, DUPF, DMFC, etc.)
Scanning and Cleaning the Production Scanner
3.13.6.3 (08-18-2015) Scanning and Cleaning the Production Scanner ICT clerks will scan/image batches on the production scanner; perform rescanning of documents/pages where the quality of the image is not acceptable, is the wrong Document Type; or split cases that were originally scanned without a Document Separator Sheet; and service Reimage Requests from CSR(s). At the beginning of the shift, the Scanner Operator must: Vacuum the output tray and input areas (input Tray and transport). Clean rubber rollers with rubber cleaning wipe not alcohol wipe. Vacuum the transport area. Remove and vacuum under the background strips. Using Count Only Mode, run a transport cleaning sheet through the scanner several times. Clean the imaging guides with lint free wipe or alcohol wipe.
Calibrating the Production Scanner
3.13.6.3.1 (06-26-2015) Calibrating the Production Scanner These procedures provide instructions for calibrating the production scanner. The scanner must be calibrated only when prompted to do so. Clean the scanner before calibrating. Failure to clean the scanner beforehand may cause image quality issues. Select Settings on the scanner touchscreen. On the Settings screen, select Calibrate. From the resulting Calibration screen, select Image Calibration. Place the calibration target in the Input Tray, and press "OK" on the touchscreen. When the calibration is finished, the Idle screen will display.
Logging into Correspondence Imaging System (CII) Imaging Subsystem Scanning Module
3.13.6.3.2 (09-11-2017) Logging into Correspondence Imaging System (CII) Imaging Subsystem Scanning Module These procedures provide instructions for clerks to log on to the Ephesoft Capture Scan Module of the CII Imaging Subsystem. Turn on the scanner. Once the scanner has performed the self-test and the message "Ready" appears on the scanner's Operator Control Panel, turn on the production scanner workstation. Use your Network LOGON to log on to the scanner workstation. Open the Ephesoft Capture Scan module by either: Clicking the Ephesoft Capture icon on the desktop or, Accessing the Internet and typing into your URL https://amsscanning.enterprise.irs.gov/dcma/. The Ephesoft Capture - Click on New Documents. At the end of the day (or after the night shift), turn the scanner off, and log off the scanning workstation (DO NOT turn the scanning workstation off). Note: It is important to leave the scanning workstation on to be able to get the normal local area network (LAN) software upgrades, such as virus updates, Internet explorer updates, etc.
Scanning Production Batches
3.13.6.3.3 (04-19-2023) Scanning Production Batches These procedures provide instructions for scanning batches of documents in the ICT using the Kodak i1840 Production Scanner. In an effort to meet processing timeframes, all cases must be prepped, scanned and validated within 10 business days of ICT receipt or 20 business days of the IRS received date. Select a batch to be scanned. Remove the Batch Cover Sheet and properly orient the documents to their leading edge by jogging the batch. Note: Proper alignment/orientation is very important to the Optical Character Recognition (OCR) portion of the scanning process. The batch may need to be sent back to Document Preparation if not properly aligned or oriented. The scanner operator will fix multi- feeds, color scan if needed and bent pages. Place the batch of documents in the scanner's input tray: Documents will be scanned face up in the landscape orientation. Exception: Legal-sized paper and over-sized envelopes that will be scanned portrait. Select the start tab from the AMS Scanning screen. The scanner will start scanning the documents. Images will start appearing on the screen in the thumbnails. Using the information on the Batch Cover Sheet, select the appropriate Batch Class for the type of documents to be processed from the Batch Class drop-down list. Enter the number of documents in the batch from the Batch Cover Sheet in the Documents per Batch dialog box. Enter the values from the Batch Cover Sheet in the corresponding Batch Fields listed below: Fields Action a) Document Type Preset when batch class selected – Update as necessary b) Category Code Preset when batch class selected – Update as necessary c) Program Code Preset when batch class selected – Update as necessary d) IRS Received Date Enter a hyphen or slash between month, day and year e) Case Priority Preset at batch level – Update as necessary f) Expedite Default is NO. If Form 1040-X or CORR has priority use drop-down and select YES g) MFT Preset at batch level - Update as necessary h) Tax Period Leave blank or enter YYYYMM format i) Issue Type Management will provide input j) CSR Number Enter when appropriate k) Scan Type Enter when appropriate l) Designated Service Center This field is currently preset to the Campus where the scanning is taking place; update as necessary m) Function Preset is ADJ n) Statute Searched Default is No Update to Yes as necessary If there is a case priority entered on the Batch Cover Sheet, enter it in the Case Priority field of the Create Batch window. Use the drop-down menu to change the Priority field to match the Case Priority field. (For example, Carrybacks over one million dollars will always be a Case Priority 1 And the Priority field must also be 1. If the Case Priority is 2, the Priority field must also be a 2, etc. If the case priority on the batch cover sheet is 5, 6, 7, or 8, change the priority to 4.) If there is no Case Priority on the Batch Cover Sheet, leave the Case Priority field blank and the Priority field at the default value (50). If there is an ICT received date present on the Batch Cover Sheet, input it at batch creation. Otherwise, leave this field blank. Once all applicable fields in the Create Batch window are filled in, click OK. The Create Batch window will close. Notate the batch name located in the Description field. The entire description must be noted on the batch cover sheet. Example: 08-07-2017_06_41_25AM If the scanner has gone into Power Saver mode, the green LED will flash, and the touchscreen will be blank. Do the following to resume scanning: If the Input Tray is empty, insert some paper. If there is paper in the Input Tray, remove it and reinsert it. Note: The INITIALIZING screen will appear and, when the scanner is ready, the IDLE screen will appear. During the imaging process, the scanner will imprint a sequence number at the bottom of each full-sized sheet. Press "End Job" on touchscreen. If "End Job" is not pressed, the scanner will automatically end the scanning process after a short delay. Note: This a local management decision to allow the scanner to end without pushing the "End Job" . The batch contents will appear in the Batch Contents panel and the first image of the first document will appear in the Image Viewer active window. Perform a cursory review of the scanned documents. Use the "Down Arrow key" on the screen to scroll through the images, to verify that all the imaged pages of the document was scanned properly.
Scanning TEGE Cases into ECM
3.13.6.3.4 (01-07-2021) Scanning TEGE Cases into ECM Cincinnati-AM Campus Support (only) Cincinnati- Fields Action 1) Workflow Select the Form type or Correspondence from the drop-down list. 2) Scanner ID Preset when batch class selected – Update as necessary. 3) IRS Received Date Enter a hyphen or slash between month, day and year. 4) ICT Received Date Enter a hyphen or slash between month, day and year. 5) Expedite Batch? Default is "No" Update to Yes as necessary. 6) Scanner Type Production 7) Site Code This field is currently preset to the Campus where the scanning is taking place; update as necessary. Note: TEGE documents with multiple taxpayers need to be scanned "as is" without redacting. Follow normal ICT Review procedures. Refer to IRM 3.13.6.10.5.1, Validating TEGE Cases in ECM.
Closing Production Batches
3.13.6.3.5 (09-11-2017) Closing Production Batches These procedures provide instructions for closing a batch in the scanning module and finishing the batch scanning process. The Batch Name is located in the Batch Contents window and the title bar of the Ephesoft Capture Scan window. Write the Batch Name on the Batch Cover Sheet before closing the batch. Complete the Batch Cover Sheet by: Enter the Batch Name, including Date and Time. Circle the appropriate scanner ID: A, B, C, or F. Enter your SEID and Date at the bottom. Enter the volume (number of documents) scanned. After completing the Batch Cover Sheet, close the batch by clicking finish. The message dialog box displays "Are you sure you want to finish this batch?" Click "OK" and the batch closes. Remove scanned documents from the Scanner Output Tray. Place the completed Batch Cover Sheet on top of the batch of work. Place the scanned documents in the Batch File Folder and return the folder to the cart. Note: DO NOT mix numbered and unnumbered batches on the same cart. When all batches have been completed, push the cart to the temporary storage area.
Quality Control
3.13.6.4 (12-01-2017) Quality Control The purpose of the Quality Control (QC) Inventory batches is to allow the Exception Clerk to correct batches or documents that have been rejected, for various reasons, from Validation module. These batches are identified by the QC in the Notes column in the Validation queue. Log in to Ephesoft. Click on "View My Batches" Click on "Validation button" Sort by Notes, ascending, to identify the batches that are in QC status. Open a QC batch. Click on "Function Key- F4 Key" Fix the reason for rejection, complete any fields in the middle section and then validate. This must be done for all QC documents. Click on, Function Key - F3 QC batch, or click on "More" , at top of the middle section, click on F "Function Key - F4" , then repeat and click on "Function Key - F3." The Function Key - F3 will activate the fields and the user will be able to update any needed information. If a rescan is needed, secure the document(s) and delete the bad image(s). Deleting Pages Open the error batch needing to be deleted. Press the Shift + Delete keys on the keyboard. Click "OK" when the Delete documents popup window asks, are you sure you want to delete batch with identifier?
Exception Processing - Quality Control
3.13.6.5 (08-29-2017) Exception Processing - Quality Control The following subsections provide instructions for clerks to log in to the Ephesoft 9.0 in order to perform Exception Processing and Quality Control (QC) processes. Note: Not all batches/documents require a rescan during QC. The QC module can be worked from any workstation in ICT and uses a regular workstation license unless scanning.
Logging into CII Imaging Subsystem Exception Processing
3.13.6.5.1 (09-11-2017) Logging into CII Imaging Subsystem Exception Processing If you are seated at a workstation that has an exception scanner, initialize the exception scanner as follows: Turn on the exception scanner. When the display window on the front of the exception scanner displays "Ready" , log on to the exception workstation using your Network logon. If you are not seated at a workstation that has an exception scanner, log in to the workstation using your LAN LOGON. Log into the "QC" module by either: Click the "Ephesoft Capture icon" on the desktop or Accessing the Internet and typing into your URL https://amsscanning.enterprise.irs.gov/dcma/ The Review Module window will open. Click on the "Validation Icon" , then on the notes column to show items waiting for "QC" queue. At the end of the day (shift), turn the scanner off, and log off the exception workstation (Do NOT turn the exception workstation off). Note: It is important to leave the exception workstation turned on in order to receive scheduled local area network (LAN) software upgrades, such as antivirus software updates, browser updates, etc.
Inserting Pages, Splitting/Merging Documents
3.13.6.5.2 (12-01-2017) Inserting Pages, Splitting/Merging Documents These procedures provide instructions for correcting documents or pages that have been rejected to QC. These procedures include inserting pages, splitting documents. Click on the "double page icon" in the top left corner of the document panel for all documents in the Batch Contents Panel to expand the batch tree in order to view the rejected documents and/or pages to be corrected. Use the "Down Arrow key" on the screen to move from one document or page to another to perform a review of the images. Reject and/or corrective action message appears at the top of the middle section (fields section) it is the QC Reason Box. If we are rejecting a whole document or one page, the note will appear in the same area. Rejected pages - Review the Note dialog box to determine the reason the pages were rejected and what action needs to be taken. Rejected documents - Review the Note dialog box to determine the reason the documents were rejected and what action needs to be taken. Deleting Document(s) or Page(s): Select the document(s) or page(s) to be deleted in the Batch Contents panel. Locate the paper document(s) or page(s) in the batch. Do not delete the image(s) until the paper document(s) or page(s) is found. Click "Document or Page" on the menu bar and select "Delete" . To delete a document: In document view click on document to be deleted then hit Shift + Delete. To delete multiple documents at one time, hold down Ctrl and click each document to be deleted. Then Shift + Delete. The message box displays "Are you sure you want to delete the (documents) page(s)?" Click "YES" and the document(s) or page(s) will be deleted. Inserting Page(s): If an additional page(s) needs to be inserted, place the page(s) to be inserted in the Input Tray BEFORE selecting Insert. Click on the page in the "Batch Contents Panel" above the position where the additional page(s) will be inserted. Click "More" on the menu bar and select "Insert" from the drop-down menu. Once "Insert" is selected, the scanner will "AUTOMATICALLY" begin to rescan the additional page(s). The inserted page(s) will be displayed within the document in the Batch Contents Panel and can be viewed in the Image Viewing area. Inserting Document(s): To insert a document(s), click on the last document in the Batch Contents Panel. Note: A CII Document Separator sheet MUST be on top of each of the documents being inserted into a batch in order for the exception scanner to recognize the documents as individual cases. Click on the "More Icon" . Click on "Insert documents" the Scanner will begin feeding documents. After scanning is complete, the document(s) will be displayed in the Batch Contents Panel at the end of the batch. Merging Document Page(s): Note: Only reject large cases to be merged to QC, smaller cases can be corrected in Validation. When a CII Document Separator Sheet is put in the wrong place during Document Preparation, one document can be split into two or more documents. The split documents can be merged into one document. All parts of the split document must be rejected so that they can be merged. Click on the "rejected documents" in the Batch Contents Panel and on the "Double Page Icon" next to the documents to view all the pages of the split documents. Review the thumbnail images of the split documents to "verify that" they must be merged into one document. Highlight the second document. Click on "Merge icon" , then merge with the document prior to selected document. Choose the merge option tab in the middle top of the screen, a drop-down list of all documents in the batch will appear. Click on the "Document number" - you want your document to merge with. It may not always be the prior or the next document. The split documents will be merged into one document and the new document will be displayed within the Batch Contents Panel where the first document was. The volume count of the batch will be changed to one less than the number of documents that were combined. Dragging and Dropping Page(s): If pages are in the wrong document or in the wrong order, they can be moved into the correct position. Review the thumbnail images to determine which page is in the wrong document. Click on the "page" that needs to be moved. Click and "hold" the left mouse button down. Move the cursor to the position in the Batch Contents Panel where the page belongs. Release the button. The page will be moved to the new location. Correcting Page Alignment/Orientation. Proper alignment/orientation is very important to the Optical Character Recognition (OCR) portion of the scanning process. In order for OCR to function properly, the first page in each document in the batch must be the page that the OCR can read, and it must be aligned correctly. If the page that the OCR can read is upside down or sideways, it can be turned right-side up. Review the thumbnail images to determine which page is turned incorrectly. Click on the "page" that needs to be turned to highlight it. Click on "Rotate Icon" , continue selecting Left or Right until the page is right-side up. Changing Form Types Within a Document Type: The batch does not have to be deleted if the "Document Type" is incorrect. It can be changed in Validation. If the "Workflow" is incorrect, it must be rejected and can be changed in Quality without deleting the batch. If the "Form Type" is incorrect, it can only be changed if the batch was redirected to Review by the software. Note: The "Form Type" is chosen by the software when leaving the scanning module and not by the scanner. The Reviewer must change this when needed. If the Document Type selected during batch creation does not match the documents within the batch, delete the batch, change the form type within the QC process. Another menu will appear with a list of form type options. Select the appropriate form type and click "OK" . The incorrect form type will be replaced with the form type selected from the menu. The change will be displayed in the Batch Contents Panel. After all inserting, splitting, and changing form types has been completed, unreject the documents by selecting "F3" , and finish validating the documents. Close the batch.
Scanning Exceptions from Quality Control
3.13.6.5.3 (09-11-2017) Scanning Exceptions from Quality Control These procedures provide instructions for re-scanning documents or pages that have been rejected during scanning, review or validation. In the Batch Contents Panel, click the "Double Page Icon" in the upper left corner of the screen. Then all the documents will expand the batch tree in order to identify which documents or pages were rejected. Review the Document/Page Notes for each document or page that has been rejected to determine what actions to take. If it is necessary to re-scan documents or pages, use the Batch Name (date and times scanned) in the Batch Contents Panel to find and retrieve the batch containing the documents that need to be corrected from a cart or the temporary storage area if the batch has been shelved. Retrieve the first document/page from the batch that needs to be rescanned. Properly orient the pages of the document to their leading edge by jogging the document. Note: Proper alignment/orientation is very important to the OCR portion of the scanning process. The batch may need to be sent back to Document Preparation if not properly aligned or oriented. Place the document or page for rescanning in the Exception scanner's Input Tray. Documents/pages will be scanned face down in the landscape orientation. (Exception is legal-sized paper and over-sized envelopes that will be scanned portrait). The documents/pages will be oriented so that the previously stapled corners are on the opposite side from the feeder on the scanner. The arrows point to the edge of the documents/pages, which will be the leading edge into the scanner. The documents/pages leading edges will be oriented based on whether the documents/pages are Forms/Letters/Correspondence or Transcripts. Verify the Kodak i1440/i260 is set as the scanning source in the Scan Controls Panel. If the wrong scanning source is selected: Navigate to the Scan Controls panel within the Scanning module and click the down arrow next to the Source Device box. Select the Kodak i1440 as the scanning source from the Source drop-down list. In the Batch Contents panel a red "indicator" will identify the documents that need to be corrected, rescanned and/or replaced. The note in the QC reason field must refer to specific the page(s). Below are instructions for replacing pages within the batch. If there are several pages that need to be replaced, click on the first page in the Batch Contents Panel. Place the page in the scanner input tray face down. Right click on the page to be replaced and select, "Insert or Scan" click on Page on the menu bar. The scanner will AUTOMATICALLY begin to scan the page. The rescanned page will not replace the original page within the document. The new page(s) will not replace the incorrect page(s); they must be deleted manually. Repeat the process for all the pages within a document that need to be replaced and for all the documents with rejected pages in the batch. If an entire batch needs to be deleted and rescanned, the Document Panel needs to be in the Document View mode, hold down Ctrl and click "each document" until all are highlighted; then Shift + Delete. The last document may need to be deleted again. Note: Document Type is changed in the Validation process and does not need to be rejected unless there are issues that cannot be corrected in Validation. After rescanning of all documents (or pages) is complete, click on the "first document" in the Batch Contents Panel. Use the Down Arrow key on the screen to scroll through the images or use the thumbnail views to verify that all the imaged pages of the document were rescanned properly. After all corrections have been completed, unreject the documents and/or pages that are marked with a red "indicator." On the Document Separator Sheet for each case, indicate the action taken (e.g., rescanned), initial and date. In the Comments portion of the Batch Cover Sheet, provide a more in-depth description of the actions taken for each case. Also, indicate SSN, Name Control and Tax Period for each case and initial and date the cover sheet. Close the batch. Log in to the Validation module and validate the batch.
Exception Processing - Reimage Requests
3.13.6.6 (06-26-2015) Exception Processing - Reimage Requests When a CSR identifies poorly prepped/imaged documents, they will input a note on CII indicating the problem with the case and suspend the case to Reimage. The note will be used to generate a Reimage Report that will be provided to the ICT clerk by the ICT manager. After the reimage, request has been completed, the clerk will access CII and provide a case note to the CSR. The clerk may need to retrieve the paper documents from temporary storage and rescan the problem documents. The report contains the Function, Case ID, and Locator Identification Code (LIC). The Locator Identification Code will be used to retrieve the paper documents from temporary storage. It identifies the Batch Name (date and time scanned), Campus, Scanner ID, and Document Number. If a case has been suspended for reimaging, research the case in the CII Application and review the Case Notes/Note Description. To locate the documents for rescanning from temporary storage: Identify the Scanner ID in the LIC on the Reimage Report and locate the area in temporary storage for that scanner (A, B, or C). Identify the Batch Name in the LIC and locate that Batch Name on the Batch Cover Sheet within the hanging files. The batches will be filed in order of the date and time the batches where scanned. It will be necessary to check both the numbered and unnumbered areas for the batches. Pull the entire batch from the hanging files. Make a copy of the Reimage Report, highlight the LIC that requires re-imaging, and place the copy of the reimage report on top of the Batch Cover Sheet for the document(s) within the batch. Depending on the number of batches pulled, either: Place all the batches on a cart and push the cart to the Exception Processing area, or Hand carries the batches to the Exception Processing area.
Scanning Exception Batches/Documents Identified on Reimage Report
3.13.6.6.1 (09-11-2017) Scanning Exception Batches/Documents Identified on Reimage Report These procedures provide instructions for scanning documents identified on the Reimage Report. The steps for exception scanning are similar to production scanning; the only difference is that the exception scanner is the Kodak i1440/i260. Batches that contain the documents to be reimaged will be provided to the Exception Processing Scanner operation. Find the document in the batch and jog the pages to ensure the pages are properly oriented to the leading edge. Note: Proper alignment/orientation is very important to the OCR portion of the scanning process. Place the document(s) in the scanner's Input Tray. Note: If scanning more than one document from a batch, the documents MUST have the CII Document Separator on top of each document in order to separate the documents into individual cases. Documents will be scanned face down in the landscape orientation. (Exception is legal-sized paper and over-sized envelopes that will be scanned portrait.) The documents will be oriented so that the previously stapled corners are on the opposite corner from the feeder on the scanner. The arrows point to the edge of the documents, which will be the leading edge into the scanner. In order to provide a new image for the CSR, it will be necessary to create a new batch using the information from the original Batch Cover Sheet. If the Create Batch window is not already open, create a batch by: Clicking the "Scan New Documents" . Using the original Batch Cover Sheet, select the appropriate document type from the Batch Class drop-down list in the Create Batch window that matches the document type on the cover sheet. Enter the number of documents to be rescanned in the Documents per Batch dialog box. Enter values from the Batch Cover Sheet in the corresponding Batch Fields listed below: Fields Action Needed a) Document Type preset when batch class selected – update as necessary b) Category Code preset when batch class selected – update as necessary c) Program Code preset when batch class selected – update as necessary d) IRS Received Date Enter the date when it is the same date for all cases in the batch, otherwise enter January 1, the year will be 2 years in the future (for example: during calendar year 2026 enter 1/1/28.) e) Case Priority Enter Case Priority. f) MFT Enter MFT. g) Tax Period (yyyymm format) Enter Tax Period when it is the same date for all documents in the batch, otherwise leave blank. h) Issue Type Enter Issue Type. i) ICT Received Date Enter the date when it is the same date for all documents in the batch, otherwise leave blank. j) CSR Number Enter CSR Number. k) Designated Service Center Preset to scanning location, update as necessary. l) Statute Searched Preset to "No" update "Yes" as necessary. Verify the Kodak i1440/i260 is set as the scanning source in the Scan Controls Panel. Navigate to the Scan Controls panel within the Scanning module and click the down arrow next to the Source Device box. Select the Kodak i1440 as the scanning source from the Source drop-down list. After verifying the correct scanning source, click "Start" , the Scanner will begin feeding documents. Note: Please reimage Identification Documents (ID), (for example: Birth Certificates, Passports, and ID's), in color to improve the image. In the Batch Contents Panel click on the "Double Page Icon" for the document. The document tree displays all pages for that document and the first page of the document displays in Image Viewer. Use the Down Arrow key on the screen to scroll through the images or use the thumbnail views to verify that all the imaged pages of the document were rescanned properly. The Scanner Operator must ensure no overlaps or skewed edges. If the document still does not scan properly, the scanner operator can delete and rescan the entire document. If a page of a document did not rescan properly, the scanner operator can delete and replace or insert the page. Once all scanning processes are complete, annotate on the Reimage Report the actions that were taken and close the batch. Use the Reimage Report with the annotations to send a Case Note back to the CSR to let them know the actions have been taken.
Closing Exception Batches
3.13.6.6.2 (09-11-2017) Closing Exception Batches These procedures provide instructions for closing a batch after finishing the exception scanning process. Close the Batch by clicking Finish. The message dialogue box displays "Are you sure you want to finish this batch?" Click "OK" , the batch closes and goes to Validation with a new LIC (Date and Time). Remove scanned documents from the Scanner Output Tray. Write the new LIC on the new Batch Cover sheet, place with the documents, and place the batch in a new folder. Repeat the processes above until all the documents listed on the Reimage Report have been rescanned. When the reimaged documents are validated, they will be electronically routed back to the CSR. After completing the scanning of the documents that needed to be reimaged, send a Case Note back to the CSR to let them know that their request was completed. The batches can be returned to and refiled in the temporary storage area.
Sending a Case Note or a Case Message to a Customer Service Representative
3.13.6.6.3 (08-07-2015) Sending a Case Note or a Case Message to a Customer Service Representative Below are the instructions on how to search for a case in the CII Application. A "Case Note" will be sent after each request for a reimage has been completed. If the batch is no longer available in the temporary storage area, a "Case Note" will need to be sent to the CSR to inform them that the paper document is not available for reimaging. Note: Case Notes are "permanent" and Case Messengers are "temporary." Case Messages will be deleted when a case is archived. Annotate on the Reimage Report what actions have been taken on completed requests or if the paper document is no longer available. To access CII to search for a case or send a case note to a CSR, it is necessary to log on to IDRS first. Once the IDRS session is opened, click on the AMS Desktop Icon. Read and acknowledge the Warning Banner. The first-time you login to your workstation a security warning will pop up. Click the check box to Always trust content from this publisher and click the "Run" button. If you answer "Always/Run" you must not receive the prompt again on that workstation. The AMS screen will appear, click the "Inventory" link in the "Case Management" section of the AMS home page. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link. The CII Main page will be displayed. Click on "Search and the Search for Case" page will display. Change the Case Type to "All Cases." Select Case ID from the drop-down menu for Search Type and enter the Case ID from the Reimage Report in the Search Value box. If the work type is unknown, change the work type to "Select" , this allows a search of all the work types in the application. Once the information is entered in the appropriate boxes, press the "Enter" key or scroll down the page and click Search. The Search Results List page will display. Click on the underlined "Case ID" under the Case ID Heading. After clicking the Case ID, the Suspense Case page for the case will display. Scroll down to the Case Notes Section of the case page. The Note Description provides an explanation of why the case was suspended to reimage. To send a message, click "Case Message" located under "Case Notes and Messages." In the text box enter the message to the CSR. When leaving a message, always start with "ICT" . For example, "ICT- No better image. Document appears how we received it." After writing the text, click Add Message and then click "Close Window." The message will be added to the Message Description section and the information is electronically routed to the CSR. Once the user clicks "Close" , CII returns the user to the Suspense Case page. If additional cases require a Case Message, click "Search" to return to the Search for Case page. After the user clicks on "Search from the Suspense Case Page" , Search for Case page re-displays. Continue the Search and Add Note process until case messages have been sent for all the cases listed on the Reimage Report. Click on "Logoff" on the CII Main page screen to close the CII session. After logging off CII, click on the "X" in the upper right-hand corner to close the browser window. The AMS browser window will close, and user will be logged off of CII. Press the "F12" key to sign off of IDRS.
Scanner Preventive Maintenance Visit
3.13.6.7 (09-01-2023) Scanner Preventive Maintenance Visit The Maintenance Contract for the current year includes the same coverage as last year; see details below. Note: Please call the Help Desk (866-743-5748) to request a scanner maintenance visit, indicate that the visit is for a CII scanner. This will expedite the request. The Scanner Maintenance coverage is as follows: All sites except Brookhaven and Memphis Maintenance Scanners Preventive Maintenance Visit /coverage Kodak I5850 (Production) 4 visits per scanner Kodak I4850 (Files/Mid-size) 2 Kodak I3450 (Exception) 1 Schedule your visits at least 1 week prior to the date you want the scanner serviced. Notify Roy A. Steward and Jason Small by email for scheduled maintenance visits. Schedule preventive maintenance visits on an as-needed basis taking scan volume into consideration (e.g., you will schedule more visits during peak season). If you have any preventive maintenance visits left towards the end of the year, make sure you schedule them before the contract expires. It's very important to schedule these visits to ensure scanners run at the optimum level and prevent unnecessary scanner downtime. Follow the steps below when scheduling a preventive maintenance visit. Call the Help Desk number toll- free number (866-743-5748) or submit a request online via IR Works. It's best to call the Help Desk if you are not familiar with IRS Works. Ticket Assignment Group: AMS Imaging.
Scanner and Ephesoft Down Issues
3.13.6.8 (05-14-2025) Scanner and Ephesoft Down Issues Follow the steps below for submitting tickets for AMS Scanning, Ephesoft and Scanners issues. Priority 1 1) If AMS Scanning app is down nation-wide, link to open AMS Scanning app stops working at multiple sites. 2) Open ticket by calling the Help Desk toll- free number (866-743-5748) 3) Request ticket assignment to: AMS Imaging. 4) Notify Roy A. Steward and Jason D. Small by email (roy.a.steward@irs.gov, jason.d.small.@irs.gov). Priority 2 – All Sites 1) If AMS Scanning app is down site-wide, link to open AMS Scanning app stops working at whole site. 2) Open ticket by calling the Help Desk toll-free number (866-743-5748) 3) Request ticket assignment to: AMS Imaging. 4) Notify Roy A. Steward and Jason D. Small by email (roy.a.steward@irs.gov, jason.d.small.@irs.gov). Priority 3 – All Sites 1) If Ephesoft issues on Scanning PC and site has no other working PC to scan their work. 2) Open ticket by calling the Help Desk toll-free number (866-743-5748) 3) Request ticket assignment to: AMS Imaging. 4) Notify Roy A. Steward and Jason D. Small by email (roy.a.steward@irs.gov, jason.d.small.@irs.gov). Priority 4 - All Sites 1) For any Ephesoft or Scanner issues that are not work stoppage. 2) Open ticket by calling the Help Desk toll-free number (866-743-5748) 3) For Ephesoft issues, request ticket assignment to: AMS Imaging. For Scanner issues, request ticket assignment to Local Desk Support. 4) Notify Roy A. Steward and Jason D. Small by email (roy.a.steward@irs.gov, jason.d.small@irs.gov).
Support Activities Overview
3.13.6.9 (06-26-2015) Support Activities Overview This IRM provides instructions for ICT clerks for Document Preparation. Validation, Error Inventory, Temporary Storage and Disposition of Scanned Documents and Printing of Images for Form 4251 (Document Requests) in support of the Correspondence Imaging System (CII) for the Submission Processing (SP) function. Specifically, ICT clerks will prepare documents for scanning/imaging; review; validate and input taxpayer data for CII to automatically establish an IDRS control base; perform IDRS research and establish control bases on those cases that CII could not establish automatically; retain documents in temporary storage after scanning; return IRS DLN numbered documents to Files; and dispose of documents after the expiration of the temporary storage period. In addition, if the Files function needs assistance with printing CII cases for non-CII users, this guide provides ICT clerks with instructions to print case data, images, case notes, and linked cases for Form 4251. To perform some of the tasks identified above, clerks must have access to the CII Imaging Subsystem and CII Workflow. The ICT clerks will utilize the CII Workflow application to work the Error Inventory and Reimage Requests. Access to the CII Workflow application requires the user to be logged into IDRS first.
Uploading eFax documents into Ephesoft
3.13.6.10 (02-22-2024) Uploading eFax documents into Ephesoft Document is received via EEFAX and opened by the ICT lead/ manager or designated employee. The document is "dragged and dropped" into the designated encrypted folder assigned to ICT EEFAX documents on your department's drive. This folder serves as an electronic retention wall. The lead opens Ephesoft. The EEFAX documents are reviewed to determine the work type and then "dragged and dropped" into the "UPLOAD FILES" section of Ephesoft. Adobe Pro isn't required unless, the user is combining documents. Use the drop-down list and select your ICT site, for example BC32 - Upload Austin. Note: If the wrong selection is used for example BC32 – Austin and not BC32 – Upload Austin, the cases will post to error inventory. Information from the EEFAX document is used to complete the Batch Class Fields in Ephesoft. The Start Batch option is selected and the documents are transmitted to the designated scanner. When completing these fields, make sure the check box is marked. The document is ready to go through the review and validation process. Note: If the documents are not displayed, filters must be removed or reset. Once the document passes thru validation, a CII case is established. Drag from "new" encrypted folder and drop to "completed" encrypted folder. Note: The instructions above eliminate batching and doc prepping, EEFAX documents must not be printed. but uploaded into Ephesoft using the instructions above.
Ephesoft Imaging Software Scanning Review Overview
3.13.6.11 (08-31-2017) Ephesoft Imaging Software Scanning Review Overview The purpose of the Review queue is to allow the user to perfect the batch during the Review process. The clerk identifies a need to correct a document, they can perform various operations on the batch like classifying, splitting, copying, deleting the document, change the document type, or scan color photos. Note: All documents that are posted in Review and Quality Control (QC) queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate. Note: The clerks are not required to flip and delete pages in Review.
Accessing Batch Review
3.13.6.11.1 (12-01-2017) Accessing Batch Review Select View My Batches on the Operator Menu. Click on "Review Button" and the list of batches in "Ready for Review" status will display. Select the Batch to review by double clicking on the Batch Name (highlights the row). When the batch is listed in the Review state, its status is changed to "Ready for Review" and it needs to be reviewed by the user. Note: All documents that are posted in Review and Quality Control (QC) Queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate.
Document Review Procedures
3.13.6.11.2 (12-01-2017) Document Review Procedures The Review Module displays a document tree panel, a middle panel with individual pages for current document, and right panel with the full-sized first page of the document. The Center Panel displays the Batch Instance ID Number, Batch Name, Batch Priority, and Form Type. The Button Menu contains the Merge Button which allows merging of documents. The More Button has Insert Pages and Re-Scan functionality. The More Button also lists keyboard shortcuts for additional functions like rotate, delete, and navigating pages/documents. Upon opening the batch, the number of documents counted systemically in the batch will compare against the Documents Expected batch level field. If the number of documents counted by the system doesn't match the Documents Expected batch level field, a popup window will appear showing the discrepancy. In order to see the discrepancy between Documents Expected and Documents Available, hover-over the first document thumbnail image in the Left Panel. Note: The pop-up that appears when you hover-over the first document in the batch will also offer other information as to why the batch was sent to "Review" by the software. Review the first red highlighted "thumbnail" document. Note: All documents that are posted in Review and Quality Control (QC) Queues must be reviewed regardless if they have "green or red highlight indicators." The green highlight indictors are not 100 percent accurate. Click on the "Review Button" to accept each document and turn the document "Thumbnail " green. After processing the final document, Click the "Review Button" twice to accept and save. When the Review Done window displays. Click "OK" to close the batch.
Merging Pages
3.13.6.11.3 (12-01-2017) Merging Pages Highlight the second document that needs to be merged by clicking on the Document "Thumbnail" in the Left Panel. Click the "Merge Button" on the Middle Panel. Select the document to merge from the drop-down options. System verifies Merge Selection and if you are sure you want to merge the selected documents, click the "OK" Button. Documents that were merged will display in the Center Panel.
Splitting Pages
3.13.6.11.4 (12-01-2017) Splitting Pages Select/highlight the page where the document will split in the Center Panel. There are 2 ways to split a document: Hold down the Ctrl key and press "2" . Or click on "Split Image Icon" on the shortcut panel between the middle and right panels. System will ask for confirmation of the Split request. Choose the option for "Fields and Tables." If you agree with the Split changes, click "OK" otherwise click Cancel.
Inserting Pages
3.13.6.11.5 (12-01-2017) Inserting Pages To insert a page, follow the steps below. Perform a cursory review of the documents scanned. Locate the original document within the batch. Place the original document to be inserted in the scanner input tray. Select/highlight the page where the document must be inserted in the Center Panel. The insert page(s) will be inserted before the highlighted page. Select Scanning on the More Menu. Click on "Insert pages option" , the page will insert before the highlighted page within the batch. Verify that the page has been inserted. A system window will ask "Are you sure to insert the selected page(s). If you agree with the inserted pages - click "OK" otherwise click Cancel. Note: When replacing pages, the original imprinted number on the page will be overwritten and the page will be renumbered based on the new position in the batch. The original imprinted number must be removed before replacing pages back into the batch when a new number will be imprinted on the pages.
General Instructions for Validation in the Correspondence Imaging System (CII)
3.13.6.12 (01-07-2021) General Instructions for Validation in the Correspondence Imaging System (CII) Validation is a process to verify and/or enter information for cases in order for the cases to be controlled on IDRS and placed in workflow for distribution to the CSRs. The ICT employees must also validate the batches scanned and created in the Files function. If documents/batches need to be rescanned in Files for any reason, ICT management must coordinate with Files management. Use the Tab Key to move through the index fields. Management may request IDRS research Command Codes (CC) TPIIP, INOLES, NAMEE and NAMES in the Validation module rather than sending it to Error Inventory. This will be dependent on the volume of cases going to Error Inventory. If the TIN cannot be determined through normal IDRS research or by viewing the images of the documents. In these instances, enter nine zeros (000000000) in the TIN field and click "Save" . The zeros in the TIN will remove the case from the Validation Inventory and send the case to the workflow subsystem to be resolved by a CSR. If the Tax Period cannot be determined, enter the most recent tax year (for example, 202512 would be the appropriate tax year for the 2026 calendar year. If multiple tax periods are referenced in a document, use the earliest tax period (for example, if 1999 and 2000 are both present, use 199912). If the Name Control cannot be determined by viewing the images, research the TIN using Business/Individual name, address. In these instances, enter AAAA in the Name Control field and click "Save." This will remove the case from the Validation Inventory and send the case to the workflow subsystem to be resolved by a CSR. If a document has been scanned in error, refer to Appendices to determine correct codes. Note: IMF Exempt Organizations (EO) documents cannot be changed in validation send to QC. If the scanner operator used the incorrect document type, it can be corrected in Validation and provide instructions to change the document type. Note: Management may elect to temporarily suspend the IDRS research requirement during periods of high work volume. To verify Document Type, Category Code and Program use the Tables in the Appendix A, B, C, D, E, F, or G Document Types, Category Codes, Priority Codes and routing instructions. If a batch of documents was not sorted by MFT when scanned, example Correspondence 94X, the MFT must be selected for each document in the batch. View each document and select the appropriate MFT. View each document to determine the correct IRS Received Date and enter it using MM/DD/YYYY format. If there is no ICT Received Date stamp use what is on the other documents. If it is a mixed ICT received date use what is the majority of the same dates in the batch. Don't reject to QC for missing ICT Stamp. Note: If no IRS Received Date Refer to IRM 21.5.1.4.2.4, IRS Received Date Determination. If the current date is more than 60 days after the IRS received date entered, a popup window will display with the message IRS Received Date is older than 60 days. On Cycle transcripts (charge-out sheets), the Case Control Sequence Number will be captured by OCR. Verify that the sequence number was captured correctly. The numbers in the validation field must match the Case Control Sequence Number on the image. The Ephesoft Capture software has the ability to read the bar code and automatically populate the index fields during Validation. The clerk must view the image and input any missing data to prevent cases from erroneously being sent to Error Inventory. The first page of the case must have a complete, visible and undamaged barcode and must have been scanned using one of the document types designed to read the 2-D barcode. The chart below is a breakdown of the Work Types, Doc Types, Category Codes and Program Codes. Work Type Doc Type Category Code Program Code IMF Correspondence TPRQ 40000 IMF Quick Closure TPRQ 40001 IMF Internal Transcripts TPRQ 40000 IMF Spanish SPAC 40007 IMF INT'L (IIl) Correspondence ITRQ 33040 IMF INT'L (II) Correspondence Spanish IOTH 33041 IMF INT'L Quick Closure ITRQ 33043 IMF Generic Correspondence TPRQ 40000 II Generic Correspondence ITRQ 33040
Logging into CII Imaging Subsystem Validation Module
3.13.6.12.1 (08-29-2017) Logging into CII Imaging Subsystem Validation Module Log on to the workstation using your Network Login. Access the Ephesoft Smart Capture software by typing the following "URL" into your web browser: https://amsscanning.enterprise.irs.gov/dcma/. Click View My Batches. Click the Validation button at the top of the page. The system is ready for the process of validating/manually entering index information to begin. Note: If a document "is" scanned directly to a site, and it's not validated correctly then it will post to the receiving site's Error Inventory. For example: The document has instructions to scan to a specific IDRS number, if not validated correctly it posts to the receiving site's Error Inventory. If a document "is not" scanned directly to a site, and it's not validated correctly it will post to the originating sites's Error Inventory. For example: The document didn't have specific scanning instructions, if not validated correctly it will post to the originating sites Error Inventory.
Validating Documents
3.13.6.12.2 (01-07-2021) Validating Documents These procedures provide instructions for validating and/or manually entering data into index fields for each document scanned in order to establish a control on IDRS and CII. Note: All documents that are posted in Review and Validation Queues must be reviewed regardless if they have "green or red highlight indicators" the green highlight indictors are not 100 percent accurate. Batches with the highest priority must be worked first. If no batches have a high priority, they must be worked by the oldest date first. Select a Batch and use one of the following methods: Double click on the "batch" or; Click on the "batch once to highlight it" , and then click the "Open" button at the top of the page. Three panels will be displayed. The Batch Contents panel will be on the left. The Index Fields will be in the center. The Image Viewer will be on the right. Begin the validation process for each of the index fields in the center panel. The Document Type, Category Code, Program Code, Function Code, IRS Received Date, and MFT index fields were populated with information entered at the scanner during batch creation and must be verified during validation. To verify Document Type, Category Code and Program use the Tables in the Appendix A, B, C, D, E, F, or G, Document Types, Category Codes, Priority Codes and routing instructions. The Form Type is not the Document Type, the Form Type is only for the workflow that is automatically assigned in scanning, if the Form Type is listed incorrectly it does not affect any reports, ICT is only concerned with the Document Type. To verify the IRS Received date, refer to IRM 21.5.1.4.2.4, Received Date - Determination. For assistance with Name Control issues refer to: http://core.publish.no.irs.gov/docs/pdf/d7071--2016-01-00.pdf. Verify the information in each field and make necessary changes by viewing the corresponding information from the document in the Image Viewer. IDRS research may be needed for further processing. Use the TAB key to move through the index fields in the Index Fields panel. Use the TAB key to move through the index fields in the Index Fields panel. Note: Management may request IDRS research Command Codes (CC) TPIIP, NAMES, NAMEE and INOLE, in Validation to avoid documents falling out to Error Inventory . Note: You must use the TAB key to move through all the Index fields in order to initiate the validation for each field. Do not make an entry to the DLN field. If the OCR (Optical Character Recognition) software captured the DLN, you may delete it. If you choose to retain the DLN, verify it and make any necessary corrections. If the DLN field has been automatically populated as a result of a 2-D bar-coded notice, do not delete it. Enter the CSR number when necessary. On Affordable Care Act (ACA) Fee Claim Inventories (FCI), Branded Prescription Drugs (BPD) and Insurance Provider Fee (IPF) cases enter the claim amount when available. Refer to IRM 21.2.1.8.1, ACA Fee Claim Inventories (AFCI), for more details. If the index information needs to be enhanced to be legible, use the zoom icons to zoom in and out until the information can be read. If the scroll bars on the bottom or right side of the image viewer were used to locate the index information, it will be necessary to use the mouse to return to the correct index field in the center panel. After validating or entering data and tabbing through the last Index field, click the "Validate" button at the top of the center panel. After clicking the "Validate" button, a message dialog box will display when the IRS Received Date entered is more than 60 days from the current date and the Tax Period is older than five years. If the information entered is correct, click "Validate" again. If the information is not correct, make the necessary corrections then click "Validate" again. If an index field such as the IRS Received Date, Tax Period, or ICT Received Date is entered in the wrong format, an error message will display after the "Validate" button is clicked. Repeat the above process for each document in the batch. If it becomes necessary to leave a batch before all the validation is complete, the batch can be marked as "In Work" by using the F7 key. To resume validating the batch, locate the batch marked "InWork" with your SEID in parenthesis in the Notes column. Double click on the batch or highlight the batch and click the "Open" button at the top of the page. The batch opens and validation can continue. Enter the information from the magnified zone into the index field and use the Tab key to move to the next field. Once the Tab key is used to move to the next index field, the image will revert to its original size. If the scroll bars on the bottom or right side of the image viewer were used to locate the index information, it will be necessary to use the mouse to return to the correct index field in the Index Field Panel. A message dialog box will display when: The IRS Received Date entered is more than 60 days from the current date. A Tax Period is older than five years. If the information entered is correct, click "Yes." If the information is not correct, click "No" return to the incorrect field and make the necessary corrections. A validation error message will appear next to the field that is entered in an invalid format of the window when information is entered incorrectly, in an index field such as: Alpha characters in all numeric field. The field contains more or less than the required number of characters. A future IRS Received Date is entered at Batch Creation. If an index field such as the IRS Received Date, Tax Period, or ICT Date is entered in the wrong format, an error message will appear next to the field that is entered in an invalid format of the validation window. When a validation error message is received in the lower left corner of the window, the system prevents the user from tabbing out of the field until the information has been correctly entered. Validation Error Message Chart Field Description Required Entry Notes Document Type True None Program Code True None Category Code True None Function Code True None IRS Received Date True None TIN False This field will highlight to Force Review MFT True None Tax Period True None Name Control False Required for certain document types CSR Number False Required for certain document types Case Control Sequence Number False Required for certain document types DLN False None Issue Type False None ICT Received Date True None Statute Search Yes or No Required for certain document types
Validating TEGE Cases in ECM
3.13.6.12.2.1 (01-07-2021) Validating TEGE Cases in ECM Cincinnati-AM Campus Support (Only) Action Required 1) Verify that the IRS and ICT received dates are correct. Make any corrections needed. 2) Input Organization EIN. 3) Optional Information. a) Input Organizational name. Only first 4 characters are required (Name Control) b) Input Requester name.
Procedure for Marking Batches in the Work
3.13.6.12.2.2 (08-29-2017) Procedure for Marking Batches in the Work It may become necessary to exit a batch while working on it. Leave an "In Work" indicator in the notes section. Click on "More Function Key > F7" to mark the batch with the indicator. The system removes the indicator when the batch proceeds to the next stage or you may press the "Function Key > F2" .
Merging Pages in Validation
3.13.6.12.3 (08-29-2017) Merging Pages in Validation Highlight the first document that needs to be merged by clicking on the Document "Thumbnail" in the Left Panel. Click the "Merge Button" on the Middle Panel. Select the document to merge to. System verifies Merge Selection and if you are sure you want to merge the selected documents, click the "OK" Button. Documents that were merged will display in the Center Panel.
Rejecting Batches, Documents or Pages at Validation
3.13.6.12.4 (06-26-2015) Rejecting Batches, Documents or Pages at Validation When it has been determined that images (documents or pages) need to be rescanned due to poor image quality and/or illegible text, the validation clerk will correct the illegible documents or pages prior to closing the batch. Document Types can be changed in Validation and does not need to be rejected (Workflow cannot be changed and would need to go to Quality). The ICT clerks cannot reject an entire batch; each document must be put into QC status one by one. The pages cannot be rejected only documents. Note: If there is an EO in an IMF gusset, this cannot be fixed in validation and must be sent to QC.
Rejection Procedures
3.13.6.12.4.1 (09-11-2017) Rejection Procedures Press "F9" Function key on keyboard OR select More button > Function Key > F9 Mark Batch/Document as needing QC Review. Type in the reason the document is being rejected into the QC Reason field on Middle Panel (above Workflow field). Press the "F9" Function Key again. The document is sent to QC. To reject the Document, you have opened: Click on any document in Left Panel. Press "F9" Function key on keyboard OR select More button > Function Key > F9 | Mark Batch/Document as needing QC Review. Enter the reason the Batch is being rejected into the QC Reason field. Press "F9" function key again. Continue to validate until all cases are complete then press button ALT and E before returning to batch list. The Batch is sent to QC. Reject Document/Batch Result The result of rejecting a document or batch will show up in the Validation queue. If a document was rejected a new note will appear, QC will be visible in the note's column. If an entire batch was rejected, then a new Note will appear. QC will show in the note's column. Reject – Cancellation Result After pressing "F9" function key to reject a document or a batch and the QC Reason field has appeared, the clerk may decide the rejection was in error. Press "F4" function key on keyboard to cancel the rejection, or Select "More" button > Function Key> F4 cancel request to send by hiding QC reason field. The QC Reason field will be hidden, and the clerk may continue working the document as normal. To reject a whole batch, you must place each Document in the batch into QC individually.
Logging into the Integrated Data Retrieval System (IDRS) and Correspondence Imaging Subsystem (CII) and Affordable Care Act Fee Claims Inventories (AFCI)
3.13.6.13 (08-06-2024) Logging into the Integrated Data Retrieval System (IDRS) and Correspondence Imaging Subsystem (CII) and Affordable Care Act Fee Claims Inventories (AFCI) In order to perform the Error Inventory and Reimage Requests tasks through CII Workflow, clerks must be logged into IDRS. The following instructions provide the necessary steps to log into IDRS and CII. To access CII, it is necessary to log into IDRS first. Enter the required information on the IDRS SINON screen. Once the IDRS session has been established click on the AMS Desktop Icon. Read and acknowledge the Warning Banner. The first-time you login to your workstation a security warning will pop up. Click the check box to "Always trust content from this publisher" and click the "Run" button. If you answer "Always/Run" you should not receive the prompt again on that workstation. The AMS screen will appear. Click the "Inventory" link in the "Case Management" section of the AMS home page. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link. The CII Main page is displayed. It is especially important that users exit CII by first clicking "Logoff" prior to closing the CII window. Closing the CII window without first properly logging off will cause a case to remain locked even though the user no longer has the case open. Clicking "Logoff" releases all of a user's locked cases so other users can take appropriate action on the cases. To access the AFCI, follow the above steps and then click the "AFCI" tab in the inventory summary section. Then click "Work BPD Inventory." Note: IDRS will place a Security lock on a clerk's IDRS profile if they do not log into IDRS at least once every 2 weeks. CII will delete inactive users in ICT after 40 days.
Error Inventory
3.13.6.14 (06-26-2015) Error Inventory These procedures provide instructions for clerks to work cases that fall into Error Inventory after being released from the CII Imaging Subsystem. The procedures include researching IDRS to correct and input missing case data; establishing IDRS controls on cases that could not establish a control base; and inputting a STAUP when one is required. Note: If a document "is" scanned directly to a site, and it's not validated correctly then it posts to the receiving site's Error Inventory. For example: The document has instructions to scan to a specific IDRS number, if not validated correctly it will post to the receiving site's Error Inventory. If a document "is not" scanned directly to a site, and it's not validated correctly will post to the originating sites's Error Inventory. For example: The document didn't have specific scanning instructions, if not validated correctly it will post to the originating sites Error Inventory.
Error Inventory and Correcting Missing Data Fields
3.13.6.14.1 (06-26-2015) Error Inventory and Correcting Missing Data Fields In order to access Error Inventory, it is necessary to login to IDRS first, and then the CII Workflow subsystem. Once an IDRS session is opened, click on the AMS Desktop Icon. Read and acknowledge the Warning Banner. The first-time you login to your workstation a security warning will pop up. Click the check box to Always trust content from this publisher and click the "Run button." If you answer "Always/Run" you should not receive the prompt again on that workstation. The AMS screen will appear, click the "Inventory" link in the "Case Management" section of the AMS home page. Authorized CII users will see a CII tab on the Inventory Summary page. Click the "CII tab" in the Inventory Summary section, then click the "Work CII Inventory" link. The CII Main page will display. Click on "Error" . The Error Inventory page will be divided by the work types available at the campus. Links for each work type will be displayed at the top of the page to allow users to navigate between the different work types. Sites may also have links to work types that are not worked at their campus. Users need to click the work type to review the inventory and take the necessary steps to resolve the error. If a work type does not have any inventory an empty results list is displayed. Users may click on the "Data Page - 1 2" on the top or bottom of the page to change the columns displayed. The Error Inventory page will display the list of cases in error. The information is divided into nine columns: Case ID, Category, Age, Priority Code (PC), TIN, MFT, Tax Period (abbreviated as TXPD), Status (abbreviated as Stat), and a description of the error conditions. Clicking the links at the top of each column will change the way that the cases are sorted. The default for sorting cases is by Priority (PC). Cases with the highest priority will be displayed at the top of the list. It is important to work these cases first. If there are no cases with a priority, the cases will display with the oldest age at the top and must be worked by oldest age of case. At times, management may set priorities by Category Code or Description. In these instances, click the appropriate heading to sort these fields alphabetically. The following list identifies the different types of error conditions: BOD Not Found Case Control Error Control Base Not Found Distribution Error Error establishing Control Base Error issuing STAUP Error writing IDRS history Incorrect Case Data Incorrect Name Control Issue REQ77 Error Missing Data Reporting not updated There are two error conditions that do not require establishing a control base on IDRS. They are Missing Data and Issue REQ77Error. All others require the clerk to establish a control base on IDRS if an open control base does not already exist that matches the CII case. If there is not an open control base on IDRS that matches the CII case, the Update case data tab will now allow ICT to systemically open a control on IDRS. If a case in the Error Inventory queue was assigned the incorrect work type, ICT can now change it and reassign the case to the appropriate campus. Refer to Appendices A-H for further instructions on reassigning cases in Error Inventory that are outside of campus work type. When the 2-D bar code notices fall to Error Inventory, and the TIN or EIN is not available on the notice, ICT will have to use command code (CC) TPIIP, NAMES (IMF) or NAMEE (BMF) to locate the TIN or EIN.
Missing Data
3.13.6.14.2 (02-01-2017) Missing Data If the case was missing data at validation and not entered by the validation clerk, the case will appear in the Error Inventory with "Missing Data" in the Description column. It can also be a case that is the result of a "Split Image Request." To obtain the missing data and control the case on IDRS, it is necessary to view the document images and perform IDRS research. Click on the first case under "Case ID" listed for "Missing Data" on the Error Inventory page. It is necessary to view the images of the document and research IDRS using normal research command codes to find the missing data. To open the image viewer, click on the image icon under the "Document Images." The Image Viewer opens and displays the first page of the document in the Viewer. If there are several images for the document, they will be displayed on the right-hand side of the Image Viewer as thumbnail images. Scroll through the images and click on the thumbnail images or using the paging icons at the bottom of the viewer. If the missing data cannot be located by viewing the images, initiate IDRS research (e.g., CC INOLE, CC NAMES, CC TPIIP). Once research is complete, enter the missing data found from either the IDRS research results and/or from the document images in the appropriate fields in the Update Case Data section. Click "Save" and the case moves out of the Error Inventory and CII returns the user to the Error Inventory page. If the missing data is not entered or "Save" is pressed before entering the missing data, an error message will be displayed. Make the necessary correction(s) and click "Save" again to close and return to the Error Inventory page. If the TIN cannot be determined through normal IDRS research or by viewing the images of the documents. In these instances, enter nine zeros (000000000) in the TIN field and click "Save." The zeros in the TIN will remove the case from the Error Inventory and send the case to the workflow subsystem to be resolved by a CSR. If the Tax Period cannot be determined, enter the most recent tax year (for example, 201412 would be the appropriate tax year for the 2015 calendar year). If multiple tax periods are referenced in a document, use the earliest tax period (for example, if 1999 and 2000 are both present, use 199912). Once all corrections have been made, click "Save" and the case will move from the Error Inventory into workflow to be distributed.
Issue REQ77 Error
3.13.6.14.3 (02-01-2017) Issue REQ77 Error When a taxpayer provides the wrong TIN/EIN, or a finger error was made during validation in either the TIN/EIN or Name Control Fields on Form 1040-X, Form 8379 or Form 1120X, an Issue REQ77 error message will display in the Error Inventory Description. Click on the "Case ID Number" on the Error Inventory page to access the case in error. Compare the data in the fields to the data on the image to determine what field(s) is in error. Click on the "Document Images icon" to view the image(s). It is necessary to perform all normal IDRS research to ensure the data is valid. If the TIN is entered incorrectly at validation. Correct the TIN and click "Save." CII will systemically control the case on IDRS, issue the TC 971 to MasterFile and return the user to the Error Inventory to continue resolving errors. If the return has been scanned and processed to the correct account and all case data fields are correct when compared to the image, set up a dummy account and enter nine (000000000) in the "TIN" field and click "Save" if the following issues apply: The taxpayer is a first-time filer. The account has been closed due to the taxpayer being deceased. The account has never received a return. The year you are attempting to input is earlier, than the tax year the account became established.
Updating Case Data
3.13.6.14.4 (06-26-2015) Updating Case Data Data displayed in the Case Data section can be updated by clicking the "Update Data" button, if through research, it is discovered that the data was captured incorrectly. The only exception is the Case Control Sequence Number which will display what was captured during the Validation process and cannot be updated. Note: It is important to review all the data carefully in the "Case Data" Section for accuracy in order to establish accurate IDRS Control Bases. To ensure correct data was captured it is necessary to view the images of the case and conduct IDRS research. If the CII case is controlled under the incorrect TIN, close the control base in IDRS using the following: ACTON C##,ERRORCASE,C,MISC. Click "Update Case" and make necessary corrections to the TIN, MFT, tax period, and name control. The system will automatically bring up the correct account in IDRS. Establish a control in IDRS under the correct account. Data is entered in the following ways: In the edit boxes for: TIN TXPD NC IRS Received Date DLN ICT Received Date IDRS C# In drop-down menus for: Work Type MFT Doc Type Category Function Program BOD ID Issue Type Priority Radio buttons for Statute Searched (Yes or No) When the Update Data button is depressed, the fields will be displayed in the edit boxes. The fields marked with a red "*" (asterisk) must be populated with data to continue. If the case is correctly controlled under a different account and only CII case data needs to be corrected, update all required fields including the "IDRS Control number" and click "Update Data Only" , the Error Case page appears. Scroll down to "Error in Case Control Checklist" and enter required fields. Make sure the TIN, MFT, tax period, name control and IDRS control number shown in CII matches with what is on IDRS. Click "Save." The case moves out of Error Inventory and CII returns the user to Error Inventory.
Error Establishing Control Base
3.13.6.14.5 (06-26-2015) Error Establishing Control Base If CII did not establish a control on IDRS when exiting the Imaging Subsystem, the case will fall into the Error Inventory queue. These procedures provide instructions for establishing an IDRS Control Base when CII did not have correct or sufficient information to systemically establish the control base. Clerks will perform research to find the incorrect/missing information and establish an IDRS Control Base. Click on the first Case ID listed for "Error establishing Control Base" on the Error Inventory page and the Case Data will display. It is important to review the data carefully in the Case Data Section for accuracy in order to establish accurate IDRS Control Bases. Click on the Document Images icon to view the images and compare the data entered in the Case Data Section with what is on the images. If there are discrepancies, click the "Update Data" button and correct the data. Activate IDRS and click on the "TXMOD IDRS Quick Clicks button" on the CII Case Data Page. Search IDRS using the TIN, MFT and Tax Period shown in the Case Data section of the Error Page to obtain the required data in order to correct the error condition(s). It is important to compare the data fields in the CII Case Data Section with the appropriate IDRS data fields to ensure all information is the same and accurate. If the data is not the same, research for the appropriate information and make corrections to the CII Case Data so it matches the data in IDRS. Click "Update CII Data & Open New IDRS Control" CII will systemically control the case on IDRS. After establishing the IDRS Control Base, go back into the CII session, scroll down to the "Error in Case Control Checklist" section to view the error conditions that need to be corrected. Required entries are indicated with a red "*" (asterisk). Enter the information in the appropriate box on the "Error in Case Control Checklist" portion of CII. For BOD/ULC and Control Number fields, enter the missing data from IDRS into the appropriate fields in CII. The BOD is located in the BOD-CD> field on IDRS. On the CII screen, select the appropriate BOD from the drop-down menu. The CLC is located in the COLLECT-LOC> field on IDRS. The PLC is located in the PRIMARY-LOC> field on IDRS. Control Base Number is located on the left-hand side of the IDRS screen. Once all missing data has been entered, check the boxes next to each error condition. If the CII case is for a future tax period (estimated tax payments being made), the account may not be established on MasterFile. In this instance, a Dummy Module will be established by CII. In order to resolve the Error Case, the BOD, CLC or PLC, and IDRS Control Number (C#) must be entered in the "Error in Case Control Checklist" section. Use the following instructions to resolve the error conditions: To find the BOD and CLC or PLC for a future tax period, research IDRS using CC INOLES, enter the information on the CII screen, and click the box marked "BOD/LOCATION CODE." If a BOD cannot be found, use the table below to select a generic BOD and PLC valid for the site, and click the box labeled "BOD/LOCATION CODE." Use the IDRS Control Number that was established for the CII case from the Dummy Module and click the box labeled "C#" . Campus Work Type BOD PLC ANSC All WI 0411 ATSC All WI 5913 AUSC All WI 7412 CSC All SB 2222 FSC All WI 9916 KCSC All WI 3914 MSC All WI 5623 OSC BMF SB 3327 OSC EO TE 1141 OSC EP TE 2241 PSC BMF Int'l SB 9835 PSC IMF WI 2322 PSC IMF Int'l WI 2322 If CII has established a control base on a Dummy Module or wrong account, but the ICT clerk has located the correct account, then close the incorrect action control using "CC ACTON" and changing the Category Code to "MISC." Next check the IDRS History section on IDRS to see if a STAUP (if required) was issued. Refer to IRM 3.13.6.14.6, Inputting Missing STAUP, for inputting missing STAUP if needed. If a STAUP was required and issued, enter the date the STAUP was issued in the dialog box and click "Save" . Once all error conditions have been resolved, click "Save." The case moves out of the Error Inventory into workflow and the user is returned to the Error Inventory page. If the "Save" button is pressed before all errors are corrected and the boxes are checked, the user will receive an error message(s) at the top of the Error Case page listing corrective actions that must be taken to resolve the error(s).
Inputting Missing STAUP
3.13.6.14.6 (06-26-2015) Inputting Missing STAUP When performing IDRS research, if a case is in a status that requires a "CC STAUP" and the "STAUP" was not systemically input by CII, it will be necessary for the clerks to input the "CC STAUP." Check the SC-STS> field to determine if it is necessary to input a STAUP. If there is a balance due on the account, and the next Collection status for IMF is 20, 56, 58, or 22, or the next collection status for BMF is 21, 58, or 22, a STAUP is necessary to prevent further notices. If a STAUP is required, enter CC DOALLF and "Page Up" to get the necessary screen to input the STAUP. After entering "CC DOALLF" and "Page Up," the DOALL screen displays. Tab down to the eighth line or through the fields until you come to STAUP. Tab over to STS-REQ-CD> enter an "*" (asterisk). Tab to the next field NUM-CYC-DLAY enter another "*" (asterisk). Press Page Up key to transmit action to IDRS. Once the command code has been submitted, the "Completed: STAUP+" screen with the number of cycles shown after NUM-CYC-DLAY will display. If an error message is received when inputting the STAUP, follow established procedures for resolving the error condition(s). Return to CII, enter the date the STAUP was input in the "Error in Case Control Checklist" section and click "Save" .
Distribution Errors
3.13.6.14.7 (06-26-2015) Distribution Errors Many "Distribution Errors" are valid and can be easily resolved. Occasionally, distribution errors are caused by systemic/workflow issues. Such errors may be more complex and will require a system administrator to identify the problem. The system administrator may be able to initiate a systemic fix to move the cases from Error Inventory to the Unassigned Inventory. Systemic errors usually consist of a large number of cases going to Error Inventory and will usually affect more than one campus. The most common "distribution error" is when the IDRS control base of a CII case is closed. The description found on Case Notes and Message reads: "Distribution Error: Error trying to run ACTON: Matching sequence number not found." If this message is not displayed, a similar message will be shown. This error is caused when Distribution failed due to someone closing the IDRS control base of the CII case. Click "Update data" change the IDRS Control Number to reflect the case control number now found on IDRS. Then click "Save and Return" . Other distribution errors will display: Distribution Error: Error trying to run ACTON: Account or module not on TIF. If CII data reflects correct TIN/SSN and MFT and not controlled in IDRS, Click "Update data". Scroll down and click Update CII Data & Open New IDRS Control. CII will systemically control the case on IDRS. However, if SSN/TIN/MFT/tax period on the CII Data Section is incorrect, research to see if case has been controlled on IDRS under the correct tax module, if control base is found, update the CII Data section to match account information on IDRS and click Save. Most of the other distribution errors are not as common. If the message displayed in the Case Notes states "Distribution Error: No work item returned by MQWorkflow" , this is a CII workflow problem. The ICT manager/lead may need to submit a ticket in order to resolve the issue and send the case to the Unassigned Inventory.
Error Inventory - Outside The Scope of Campus Work Type
3.13.6.14.8 (06-26-2015) Error Inventory - Outside The Scope of Campus Work Type When a document is scanned incorrectly and it's identified in Error Inventory, the ICT operator can correct the work type and reassign the case to the appropriate campus. After viewing the document image, the ICT operator will click "TXMOD" under Quick Clicks. If the case is controlled on IDRS, close the control using CC ACTON and change the category to "MISC" , it's important to review the IDRS control base to ensure you are closing the correct control base. Return to the CII case, click "Update Data." Click the drop-down arrow by "Work Type" and select the correct work type. Click the drop-down arrow by "Campus" and select the appropriate campus, click "Reassign." The selection of the new work type will repopulate all of the drop- downs including the MFT, Tax Period, Document Type, Category Code, Function and Program Code. The drop-downs are set to predefined values that correspond to the work type. (You can change any of these fields if you know the correct entry). Note: CII has been rolled out to all sites; you may start using the update data to change the work type to any of the applicable (IMF, IMF International, BMF, BMF International, EO and EP) work types. The case will now be directed to the Error Inventory queue of the selected campus.
Resolving Errors from the Affordable Care Act (ACA) Branded Prescription Drug (BPD) Inventory Error Queue
3.13.6.14.9 (06-26-2015) Resolving Errors from the Affordable Care Act (ACA) Branded Prescription Drug (BPD) Inventory Error Queue The Error Image list displays a list of BPD images which require the correction/updating of image information data fields. The next section explains the Error Case listing which displays BPD cases which have IDRS case controls/data issues. Fields that need to be corrected/updated a) EIN b) MFT c) Tax Period d) Name Control e) Document Type f) IRS Received Date g) Category Code h) Program Code j) ICT Received Date The instructions below are how to resolve Error Case Listings: a) Click the View Image button to view the scanned image. b) Check any error message associated with the image. The message appears between the title bar and image information section. c) If an IDRS control is not established, the case will go to the Case Error listing for resolution. d) Click the Save button to correct the error. e) View the Case Details page and IDRS for any missing/incorrect information. f) All cases must have an IDRS control associated with it. g) The following fields must be checked on the BPD Inventory Case Details page: h) EIN i) MFT j) Tax Period k) Name Control l) IDRS Number m) Claim Amount n) IDRS Receive Date o) Control Base Once the information is updated/corrected on the Case Details page and/or IDRS, click the Manual Transmission button. The case flows to the LB&I Unassigned Inventory.
Business Operating Division (BOD) Errors not Resolved in Validation
3.13.6.14.10 (03-21-2018) Business Operating Division (BOD) Errors not Resolved in Validation These cases are usually due to a nonexistent TIN being input in Validation. Research IDRS to determine the correct TIN and BOD. Follow the steps below using the information from IDRS. Open Error case and click on Update Data. Update BOD- ID field and click on Save and Return. Copy Case ID (You will need it to search for the case). Check the boxes in the Error in Case Control Checklist and Click Save. The case from error and goes to distribution (The case and its IDRS control are now synced). Search CII for the case. Access case and click on Update Data. Update the TIN to the correct one and click on Save and Return. Erroneous control base closed and a control is open on the correct TIN in IDRS and CII.
Temporary Storage and Disposition of Scanned documents
3.13.6.15 (08-26-2024) Temporary Storage and Disposition of Scanned documents After all documents have completed scanning and quality control, documents need to be maintained in temporary storage. The cases need to be maintained in date and time order. Each file folder will include a Batch Cover Sheet that will provide information indicating on which scanner the documents were scanned, the Batch Name, and if the documents were numbered or unnumbered. Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.
Retention of Documents
3.13.6.15.1 (08-26-2024) Retention of Documents Each site has one to three production scanners. Identify the scanners will be identified as scanner "A" , scanner "B" and scanner "C." The Batch Name on the Batch Cover Sheet is the date and time the documents were scanned. Within the batch, each case has a unique string of numbers imprinted on the surface of the documents to identify the document. Store scanned documents separately by scanner name (A, B or C), and DLN numbered documents will be stored separately from DLN unnumbered documents. This facilitates efficient retrieval of documents that need to be reimaged and ensures that DLN numbered documents are returned to the Files function. Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.
Disposal of Documents
3.13.6.15.2 (08-26-2024) Disposal of Documents Unnumbered documents will be retained in the temporary storage area for a minimum of 7 business days after scanning in case any retrieval of documents for reimaging is warranted. Numbered documents may be reassembled and returned to Files as soon as scanning, validation, Quality Control has been completed. Documents are retained in temporary storage for a maximum of 14 business days during non-peak. Reassemble and return IRS DLN numbered documents to Files. Any document that has an IRS DLN imprinted on the surface will be sent back to the Files function. Prior to sending these documents to the Files function, it will be necessary to reassemble the documents. Ensure that all Form W-2, returns, envelopes, etc. are associated. Discard the ADS charge out document when you are reassembling the case. Do Not Destroy Any DLN Numbered Documents. If there is no DLN located on the document, the document will be destroyed by placing the paper in the appropriate receptacle identified for classified waste. Do Not Destroy Any DLN Numbered Documents. Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.
Case Prints for Form 4251 Document Requests
3.13.6.16 (06-26-2015) Case Prints for Form 4251 Document Requests Filling of document requests (Form 4251) initiated from other areas outside of Adjustment Function will usually be conducted in the Files function. However, if Files needs assistance, ICT personnel may be required to fill these requests. This process requires ICT personnel to access CII and do a search for the CII Case ID. After locating the case on CII, ICT personnel will print the case to route to the requestor.
Providing Prints of Images for Form 4251
3.13.6.16.1 (06-26-2015) Providing Prints of Images for Form 4251 Access AMS/CII and navigate to the Search Page. Select Case ID from the drop-drown menu for Search Type, and enter the Case ID from the Form 4251, Return Charge-Out, into the Search Value box. (The Case ID will either be typed or handwritten in the "number seven Requester and Remarks" portion of Form 4251). Select the appropriate work type, if unknown click on "Select." Once the information is entered in the appropriate boxes, press the "Enter" key or scroll down the page and click "Search." The Search Results List page will display. Note: Verify Search Type/Search Value fields if no Search Results Lists are displayed. Also, change the work type field to "Select" , if a specific work type was originally selected. Click on the underlined "Case ID number" in the Search Results List under the Case ID heading and the Case page for the case will display. Click on the "print icon" to print a copy of the CII case. Once the case is printed, scroll down to the Case Notes section and, if present, click on "Request Completed Screen." Right click on the Request Completed screen and select "Print" , when the printing is finished, close the Request completed screen and return to the case page. Click on the "icon below the Document Images" to access the images for the document. The Image viewer will open, and the first page of the document will be displayed. Verify that the document in the Image Viewer is the document being requested by comparing the information on the Form 4251 to the image of the document. Click the "Print Document icon" and then Print from the drop-down list. Once "Print" is selected, the Print window is activated. Make sure you check the printer name to ensure the correct printer is selected, the Print Range is set to All Pages and the Optimize for PDF/Postscript Printing box is checked. If changes are made to any of these areas, ensure you click the "Defaults" button to save your changes for subsequent print requests. Click "Print" on the Print Document box to start printing. On the Active Case page, scroll to the Attached Files and, if any are present click on the link(s). Once the attachment is open, click the "Print" icon to print all pages of the "pdf" file. If there are multiple Attached Files, open and print each one. If there are numerous Case Notes, click on the "Printable View link" to print out the Case Notes on a separate sheet. Click on "File" and select Print or click on the "Print" icon to print out the Case Notes. If the case has been linked to another case, it will be necessary to print the linked case. Click on the "Case ID" under the "Linked Cases" section and print the associated case page, document images, case notes, attached files and any request completed screens as shown above. Associate all the printed documents with the Case information print sheet on top, stamp the image with Copy Do Not Return to Files and route according to local procedures.
Distribution of Reroutes
3.13.6.17 (04-22-2022) Distribution of Reroutes During the course of closing cases, CSRs will discover cases that need to be printed and rerouted to non-CII users. These cases will print out on a minimum of two network printers located in the ICT area. Clerks in ICT will assemble the cases and route them to the designated functions/areas. The first page of each case will print with either Form 1725, Routing Slip, or Form 12960, Case Referral. At the top of every page of each case, CII will print "CII Image" in the left corner, the CII case ID in the middle, and the Employee Number (of the CSR who routed the case) in the right corner. Example: Page Case ID Employee Number CII Image CIIWADGK7H 000010101008 The CSR needs to fully complete the forms with the proper routing information, which includes stop number and team number. Cases will be returned to the Accounts Management if the necessary information is not completed properly. Clerks will pull the documents from the printer, associate (staple) all related pages by Case Number, and route to the function/area designated in the "To" section of Form 1725 or Form 12960. For cases over 25 pages, a cover sheet will print every 25 pages indicating how many packets are within the case. Ensure that all pages belonging to the case are together and that they are in the proper order. Example: A ninety- page document will have four cover sheets, in front of pages 1, 25, 50, and 75. Using the Mail Stop List, sort each case according to the mail stop printed on the front of the cover sheet. The packages will consist of 25 pages with the exception of the last one, which will contain the remainder of the pages. The cover page will identify the CII case ID and the total document page count. The document page count does not include the cover pages. Verify the CII number, combine all pages ensuring all pages belong to the case and are in the correct order, and staple all pages together, at the top right-hand corner of each cover sheet, then stamp the document using the ICT Stamp. During the peak season, the printers will be generating numerous reroutes. It is very important to monitor the printers during the day to ensure: The paper trays are stocked, especially on the night shift. The print cartridges have not run out of ink. The printers are not turned off. Reroutes returned to ICT must be sent to Accounts Management to resolve, failure to do so affects resolving the taxpayer's issue under the timeliness processing instructions. The ICT clerks do not make determinations on cases. Designated Service Centers Codes Codes Designated Service Centers (DSC) 01 Brookhaven (BSC) 02 Cincinnati (CSC) 03 Memphis (MSC) 04 Ogden (OSC) 05 Philadelphia (PSC) 06 Austin (AUSC) 07 Atlanta (ATSC) 08 Andover (ANSC) 09 Kansas City (KCSC) 10 Fresno (FSC)
Functions and Programs for ICT
3.13.6.18 (04-28-2023) Functions and Programs for ICT The charts below are the Functions and Programs for ICT for reporting hours and volume on the Form 3081 and Unit Production Count (UPC). Function 720 Programs for Sorting and Clerical Programs Measured - Quality and Efficiency report each complete document or correspondence case handled on the Form 3081 34310 IMF Correspondence 34314 IDTVA 34316 IMF Carrybacks and Carryforwards 34317 IMF Cycle and 4251 34318 IMF Amended Returns 34319 TRNS 34320 BMF Correspondence 34326 BMF Carrybacks and Carryforwards 34327 BMF Cycle and 4251 34328 BMF Amended Returns Note: Currently Ogden-ICT is only ICT site that batches the SP-1040X documents, the batching teams in Austin and Kansas City batch the SP-1040X documents. Programs Measured - Quality and Efficiency report each complete document or correspondence case handled on the Form 3081 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 550 Programs for Pre-Document Preparation Programs Measured - Quality and Efficiency for each complete document or correspondence case handled on the Form 3081 34310 IMF Correspondence 34320 BMF Correspondence 34313 (CII Fax) Fresno Only 34314 IMF IDTVA 34316 IMF Carrybacks and Carryforwards 34317 IMF Cycle and 4251 34318 IMF Amended Returns 34319 TRNS 34326 BMF Carrybacks and Carryforwards 34327 BMF Cycle and 4251 34328 BMF Amended Returns 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 550 Programs for Post-Document Preparation Programs Measured - Quality and Efficiency for each numbered return on the Form 3081 34312 IMF Sites 34318 IMF Amended Returns 34319 TRNS 34322 BMF Sites 34328 BMF Amended Returns Function 360 Programs for Pre-Document Preparation Programs Measured - Quality (only) for each scanned document on the Form 3081 34310 IMF Correspondence 34320 BMF Correspondence 34313 (CII Fax) Fresno Only 34314 IMF IDTVA 34316 IMF Carrybacks and Carryforwards 34317 IMF Cycle and 4251 34318 IMF Amended Returns 34319 TRNS 34326 BMF Carrybacks and Carryforwards 34327 BMF Cycle and 4251 34328 BMF Amended Returns 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 470 Programs for Review Queue Programs Measured - Efficiency (only) for each document resolved on the Form 3081 34312 IMF Sites 34322 BMF Sites 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 460 Programs for Validation Programs Measured - Quality and Efficiency for each complete document resolved. Include validation of docs scanned by Files on the Form 3081 34314 IMF IDTVA 34317 IMF Cycle and 4251 34319 TRNS 34321 BMF Sites 34327 BMF Cycle and 4251 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 460 Programs for Quality Control (QC) Programs Measured - Efficiency (only) for each document resolved on the Form 3081 34312 IMF Sites 34319 TRNS 34322 BMF Sites 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 270 Programs for Error Inventory Programs Measured - Efficiency (only) for each error resolved in CII on the Form 3081 34310 IMF Sites 34320 BMF Sites 40000 Paper filed CP 27 notices for processing via paper or CII 40002 Paper filed CP 09 notices for processing via paper or CII 40003 Paper filed CP 08 notices for processing via paper or CII 44450 Paper filed Form 1040-X returns for processing via paper or CII 44452 Paper filed Form 1040-X returns received through ITIN for processing via paper or CII Function 790 Programs for Clerical/Disposal of Documents Programs Report hours only not volume on the Form 3081 34310 IMF Site- Miscellaneous/Shelving/Purging Documents 34319 TRNS 34320 BMF Sites - Miscellaneous/Shelving/Purging Documents
ICT-Reports
3.13.6.19 (09-01-2023) ICT-Reports ICT- BBTS Reports The following ICT-BBTS Reports are listed on the CDD Home Page (irsnet.gov) When reviewing the reports determine if corrective action is needed and make the changes. The ICT Batch Query Report is used to view a batch submitted in BBTS. The ICT Multi Query Report is used to view various batches in their current and previous workflow status. The OFP Aged Inventory Report must be reviewed weekly by the managers to monitor overage inventory and to ensure timeliness standards are met and ICT batches are being released in BBTS. The ICT Weekly Inventory Report must be reviewed weekly by the manager to monitor inventory volumes and to ensure ICT batches are being released in BBTS. The ICT Uncontrolled Inventory Report is used to track the weekly uncontrolled inventory. The Uncontrolled Inventory volumes totals must be input daily thru the BBTS Production Site if no uncontrolled inventory is received enter "zero" in the BMF and IMF fields. Ephesoft Reports (SAP Business Objects) The BEARS is needed to access the Ephesoft Report. The BEARS application to select is - PROD USER BOE REPORT ACCESS AMS APP (BOE ACCOUNT MANAGEMENT SERVICES (BOE AMS) Note: After the BEARS is approved follow the instructions below: Click on link Business Objects link below in notes section. Click on OK for security warning. Click on Document list under Navigate (left side of screen). Click on Folders. Click on Public Folders. Click on AMS. For productivity or review, validation and export inventories. Click on Ephesoft Clerical Productivity Reports or Ephesoft Reports. For the Standard Weekly Error Inventory Report. Click on Campus Reports. After you decide what report, you want to review. Right click and select "History" . Click on the Report date you want.
APPENDIX A - DOCUMENT TYPES, CATEGORY CODES, IMF DOMESTIC
Exhibit 3.13.6-1 APPENDIX A - DOCUMENT TYPES, CATEGORY CODES, IMF DOMESTIC The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for IMF documents are provided in the tables below. For Domestic IMF, Austin works their own Spanish cases, and all other sites must scan Spanish work to Fresno UA. To meet the Spanish criteria, the forms or correspondence must be written in Spanish. This process will apply across all categories, except Carrybacks, Carryforwards and Injured Spouse. If hurricane Harvey, Irma or Maria or a Presidentially declared disaster in 2016, or a 2017 California wildfire is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to: Domestic English - 0630103922 or Domestic Spanish - 0630176475. Select AUSC as the DSC for Domestic and Spanish and PSC (Philadelphia) International. Category Codes Exception SPC1 - SPC4 Faxes, ITIN, Special Processing, Identity (ID) Theft doc types, CP36D DMFE SSA2/SCRM (710-40052) ITIN, Special Processing, Quick Closures, ID Theft doc types NYCX category code are valid in both the Imaging Subsystem and CII. The last page of this Appendix provides the valid program/category code combinations. Category code ERRF has been added as a valid option for most of the document types with the exception of the ID Theft and ID Theft Spanish document types. Sites will provide guidance about when to use these codes. If any type of work is specialized to a site and/or team, sort this work by Doc Type/category code/ program code, write the appropriate CSR number on the Batch Cover Sheet, and enter it at batch creation. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation. The valid MFTs for all IMF doc types except ID Theft document types are: 00, 29, 30, 31, 55, and 65. Identity Theft Victim Assistance document types are also valid with all these MFTs. The valid MFTs for ID theft and ID Theft Spanish document types: 00, 29, 30, and 31. There are a couple of MFTs related to Affordable Care Act (ACA) and are valid with specific document types. The MFTs are listed with the appropriate ACA document types. When cases have multiple forms attached with various category codes the Tax Reform Category Codes are always the first priority. For example, a case attached with the following Form(s) 5405, FTHB, Form 8994, and Tax Reform. The case will be scanned using the Tax Reform Category codes. DOC TYPE: Correspondence PROGRAM CODE: 710-40000 Sorting Requirements/Case Priority Category Code Description Correspondence TPRQ All cases identified by the CSR screeners. Includes: Written communications from a taxpayer or representative. Written communications in response to IRS requests for information or responses to letters initiated by CSRs. Letter 474C responses not containing RICS/RIVO IDRS number. Form 843 (with no request for interest abatement) identified by the CSR screening process. When the same taxpayer submits Form 843 for separate tax years, separate the years to create a new case. Do not include Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type "Forms 1040-X". (The only exceptions are Form 8379 attached to Form 1040-X and Carrybacks-RINT.) Form 8379. Batch Form 8379 under Doc Type "Injured Spouse Claims" . Taxpayer responses to letters initiated by CSR's and attached Form 1040-X, Form 1045 or Form 8379. Internal (IRS) Adjustments Requests (e.g., Form 3465) that are not CSR Specific. These documents should be batched as Internal Transcripts (and Certain CP Notices). Original Tax returns. Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks, or Injured Spouse Claims. Fraudulent Returns Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating. Correspondence F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: I Generic PROGRAM CODE: 710-40005 Sorting Requirements/Case Priority Category Code Description IMF Generic TPRQ Only use when the ICT clerks are unable to determine the doc type on IMF correspondence. DOC TYPE: Correspondence PROGRAM CODE: 710-40005 Sorting Requirements/Case Priority Category Code Description Correspondence related to First Time Homebuyer Credit Case Priority 2 FTHC Correspondence with Form 5405 attached or correspondence that mentions the First Time Homebuyer Credit. DOC TYPE: Correspondence PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description Correspondence VRET All Form 1040-X claims with Letters 6060-A or 6060-D attached or claims notated with the following: Combat-Injured Veterans Tax Fairness Act of 2016 Veteran Disability Severance St. Clair Claim Combat Injured Veteran Scan to IDRS 1185402670 DOC TYPE: Correspondence PROGRAM CODE: 710-40070 Sorting Requirements/Case Priority Category Code Description Correspondence related to HCTC HCTC 1) The 2014 Form 1040-X with "HCTC" written across the top margin will always be scanned as HCTC. 2) If you find a 2014 Form 1040-X with the Form 8885 attached, scan as HCTC. 3) The notation HCTC does not have to be written if the form is found. 4) The Form 8885 may be a 2013 with the 13 crossed-out and a '14' written in its place. Scan to Andover Unassigned (UA) 0830101003. DOC TYPE: Correspondence PROGRAM CODE: 710-82385 Sorting Requirements/Case Priority Category Code Description Correspondence related to KITA KITA All cases identified as KITA Scan to IDRS 0933578782 DOC TYPE: Return Preparer Misconduct PROGRAM CODE: 710-85440 Sorting Requirements/Case Priority Category Code Description Return Preparer Misconduct RPMC Form 14157-A with correspondence along with other forms (for example, Form 14157, Form 1040 series, or Form 1040-X is received in ICT) Caution: Do not detach Form 14157-A from any forms or correspondence included. Scan the entire package to DSC: Andover (ANSC) Unassigned (UA). Loose Form 14157 alone, follow existing procedures. Letter 5955C and Letter 5956C RPMC Responses to Letter 5955C and Letter 5956C IDRS group numbers beginning with -11788. Note: If the IDRS number begins anything other than 11788 refer to Exhibit 3.13.6-13, for information regarding DOC TYPE: COMP RPM-IDII. DOC TYPE: Corr- Loose Forms PROGRAM CODE: 710-40008 Sorting Requirements/Case Priority Category Code Description Form 15620 LSFM Statement of election of section 83(b). Form 2439 LSFM If Form 2439 is not marked as nominee: Copy B - Shareholder is an SSN – scan to IMF (shareholder's TIN) – MFT 30, category code LSFM. Loose Forms LSFM Section 83b and 83i Elections Form 8606, Nondeductible IRAs. Forward other loose forms to the CSR screening process for sorting. If correspondence is included with a form, forward to CSR screening process, unless you can classify the document elsewhere. Form 8839, Qualified Adoption Expense. CSR screening process may identify other documents as Corr-Loose Forms. Examples include: W2's, Loose Certificates (for example: death certificates, birth certificates) Letter 12C replies, Form 8606, Schedule 8812 and Form 5329. Note: Scan Form 5329 to MFT 30 and the tax period stated on Form. DOC TYPE: Loose Forms PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description (KCSP-ICT only) Undeliverable Letter 6060A and 6060B with no Forwarding address VRET Letter 6060A and 6060D sent by Department of Defense – Combat Injured Veteran Fairness Act of 2016. No good address available to resend, scanning case veterans call and need letter. Letter is not IDRS generated so we can't issue a new one. Scan to IDRS 1185402670 DOC TYPE: Loose Forms PROGRAM CODE: 710-91010 Sorting Requirements/Case Priority Category Code Description Form 8082 TPRQ Form 8082, Notice of Inconsistent Treatment and Administrative Adjustment Request (AAR) Form 8978 TPRQ Form 8978, Partner's Additional Reporting Year Tax Schedule A - Form 8978 TPRQ Partner's Additional Reporting Year Tax (Schedule of Adjustments) DOC TYPE: AdvCTC - Correspondence PROGRAM CODE: 710-40006 Sorting Requirements/Case Priority Category Code/ MFT Description Advance Child Tax Credit SPC9 MFT's 00 30 31 Letter 6416 Letter 6417 Letter 6418 Advance Child Tax Credit DOC TYPE: 4442 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code Description Form 4442 Case Priority 1 TWRO Program Code: 700-60200 Form 4442, Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. Case Priority 2 HCTC Program Code: 710-40070 Related to HCTC - 1040-X issues. Scan to Andover UA 0848900000. DOC TYPE: Operations Assistance Request (OAR) PROGRAM CODE: 710-40000 Sorting Requirements/Case Priority Category Code Description Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO Form 12412Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy not faxed OARs must be given to the workleader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Operations Assistance Request If not marked "expedite" Case Priority 2 ATAO Same as above. DOC TYPE: Quick Closure PROGRAM CODE: 710-40001 Sorting Requirements/Case Priority Category Code Description Quick Closures Case Priority 2 PHZ1 Includes: Address changes with no other issues. Forms or transcripts requests Payment or notice stubs with phone numbers only. CP 12 series of math error notices. CSR screening process may identify other types of documents. DOC TYPE: Various (SP-1040X Inventory) PROGRAM CODE: Various Sorting Requirements/Case Priority Program Code Category Code Description Unnumbered Form 1040-X 710-44490 MEFP Scan to IDRS 0938000000 Form 1040-X (including Form 8606) 710-44450 MEFS Scan to IDRS 0938000000 Form 1040X-W7 710-44452 MEFS Scan to IDRS 0938000000 CP 08 710-40003 LSFM Scan to IDRS 0938000000 CP 09 710-40002 LSFM Scan to IDRS 0938000000 CP 27 710-40000 LSFM Scan to IDRS 0938000000 DOC TYPE: 1040-X PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description Form 1040-X Case Priority 1 XIVO All cases identified as "ICT- IVO" Scan to IDRS 0630192922 DOC TYPE: 1040-X PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description Form 1040-X SPCO The Form 1040-X's will be marked "Microcaptive." Scan to IDRS 0543060816 Form 1040-X Case Priority 2 SPC1 Adoption Claims filed on Form 1040-X Pre-identified by Submission Processing or by ICT. Adoption Claims DSC: Andover Scan to IDRS 0830141335 Form 1040-X SPC2 The Form 1040-Xs will be marked Letter 6173, Letter 6174, or Letter 6174A. Scan to IDRS 0534026194 1040-X Erroneous Zero Returns-Transcription Error Case Priority 1 SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT from the 1040-X teams, using their own batch sheet. Scan to IDRS 0538706285 DOC TYPE: 1040-X Spanish PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code Description Form 843 F843 Program Code: 710-40007 Form 843 requesting abatement of interest - identified by the CSR screening process Form 1040-X SPC2 Program Code: 710-40051 The Form 1040-X's will be marked Letter 6173, Letter 6174, or Letter 6174A Scan to IDRS 0534026194 Form 1040-X (One Sort) VRET Program Code: 710-40051 All cases identified as Veteran Disability Claims, or Military Retirement Pay not Taxable Veterans Disability Pay not Taxable 26 CFR Veterans Benefits Disability percentage (%) Scan to IDRS 1185402670 Form 1040-X (One Sort) XRET Program Code: 710-40051 Unnumbered Form 1040-X are batched into this Doc Type even if the form comes in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Balance Due Notice). The only exceptions are Form 8379 (Injured Spouse) attached to Form 1040-X and Carrybacks-RINT. Form 1040-X with Form 14039 attached. Form 14039 scanning instructions refer to IRM 3.13.6-14, Appendix N. If same taxpayer submits multiple Form 1040-X's at the same time for the same taxpayer, separate each one to create a new case. It's important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X; do not separate the form from the Form 1040-X. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and: Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with the 199912 case). Separate the other cases (multiple years) to create new cases. Insert a Separator Sheet between each new case. Exonerated Prisoner Claims XRET Program Code: 710-40051 Exonerated Prisoner Claims notated as "EXPR". All cases identified as Exonerated Prisoner Scan to IDRS 0933578782 First Time Homebuyer Credit Claims on Form 1040-X - Case Priority 2 FTHB Program Code: 710-40051 Any Form 1040-X with Form 5405, First-Time Homebuyer Credit, attached or Form 1040-X with HUD-1 Form, Settlement Statement. 1040-X Erroneous Zero Returns-Transcription Error Case Priority 1 SPC5 Program Code: 710-40051 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT from the 1040-X teams, using their own batch sheet. Scan to IDRS 1030404550 Related to HCTC CATA issues HCTX Program Code: 710- 40071 Related to HCTC CATA issues. Scan to Andover UA 0848900000. Amended returns related to Separate to Joint issues SPJT Program Code: 710-40056 Amended returns related to Separate to Joint issues KITA KITA Program Code: 710-82385 Scan to IDRS 0933578782 DOC TYPE: 1040-X PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description Form 1040-X (One Sort) XRET Unnumbered Form 1040-X (including Spanish) are batched into this Doc Type even if the form comes in with correspondence, a taxpayer response to a CSR initiated letter or any Notice (for example: Bal Due Notice). Exception: Form 8379 (Injured Spouse) attached to Form 1040-X and Carrybacks-RINT. Form 1040-X with Form 14039 attached. Form 14039 scanning instructions refer to IRM Exhibit 3.13.6-14. If same taxpayer submits multiple 1040-X Forms at the same time for the same taxpayer, separate each one to create a new case. It's important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X; do not separate the form from the Form 1040-X. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and: Leave the correspondence and envelope with the case with the oldest date (for example: 201112-201312, leave correspondence and envelope with the 199912 case). Separate the other cases (multiple years) to create new cases. Insert a Separator Sheet between each new case. Form 1040-X (One Sort) XRET Exonerated Prisoner Claims notated as "EXPR" All cases identified as Exonerated Prisoner Scan to IDRS 0933578782 Form 1040-X (One Sort) VRET All cases identified as Veteran Disability Claims or Military Retirement Pay Not Taxable Veterans Disability Pay Not Taxable 26 CFR Veterans Benefits Disability percentage (%) Scan to IDRS 1185402670 Form 1040-X (One Sort) XRET All cases identified as Sinai Peninsula Claims Scan to IDRS 0830141335 Note: Special handling of 1040 returns received from Code & Edit as Amended Returns. DOC TYPE: 1040-X PROGRAM CODE: 710- 40051 Sorting Requirements/Case Priority Category Code Description First Time Homebuyer Credit Claims on Form 1040-X - Alert: Statute Year Returns Case Priority 2 FTHB Any Form 1040-X with Form 5405, First-Time Homebuyer Credit, attached or Form 1040-X with HUD-1 Form, Settlement Statement. Form 1040-X meeting the criteria below will be scanned directly to CSR 1030302151. Enter the CSR number at batch creation/validation. All Form 1040-X cases can be identified using the following criteria: Affordable Health Care Act 2010 Affordable Care Act Student Loan Forgiveness Income Exclusion for Loan Forgiveness for Health Professionals Excluded student loan amount under 2010 Health Care Act Individuals filing Form 1040-X will write Excluded student loan amount under 2010 Health Care Act in the Explanation of Changes box. The claims may also refer to the criteria above. DOC TYPE: 1040-X PROGRAM CODE: 710-40056 Sorting Requirements/Case Priority Category Code Description Amended returns related to Separate to Joint issue SPJT Amended returns related to Separate to Joint issue DOC TYPE: 1040-X PROGRAM CODE: 710-40051 Sorting Requirements/Case Priority Category Code Description Correspondence All Form 1040-X VRET All Form 1040-X claims with Letters 6060-A or 6060-D attached or claims notated with the following: Combat-Injured Veterans Tax Fairness Act of 2016 Veteran Disability Severance St. Clair Claim Combat Injured Veteran Scan to IDRS 1185402670 DOC TYPE: 1040-X PROGRAM CODE: 710-40071 Sorting Requirements/Case Priority Category Code Description HCTC HCTX The 2014 Form 1040-X with "HCTC" written across the top margin will always be scanned as HCTC. If you find a 2014 Form 1040-X with a Form 8885 attached, scan as HCTC. The notation HCTC does not have to be written if the form is found. The Form 8885 may be a 2013 with the 13 crossed-out and a '14' written in its place. Scan to Andover UA 0848900000 Note: If you receive returns related to HCTC prior to 2013. Scan to Andover UA 0848900000 using HCTX DOC TYPE: 1040-X PROGRAM CODE: 710-82385 Sorting Requirements/Case Priority Category Code Description Form 1040-X (One Sort) KITA/KIA All cases identified as KITA. Scan to IDRS 0933578782 Also, the following claims can be identified by several different notations such as; 911 Rescue Amended pursuant to IRC 104(a) Pub 3920, Terrorist Act Terrorist Attacks World Trade Center or Tax Forgiveness Victims of Terrorist Act These claims can be for older tax years, please do not refer these claims to Statute. Scan to IDRS 0933578782 To accept a 1040 family return from Code and Edit as a 1040-X it must contain BOTH a Code & Edit stamp AND one of the following written notations: COPY, CORRECTED, DUPLICATE, AMENDED, REVISED, SUBSTITUTE, SUPERSEDES, TENTATIVE or TC150 or TC150 posted. Returns coming from Rejects with the DLN or Void notated must be scanned in as 1040-X. It is not necessary to write "TC150" or "TC150" posted on the return if it has BOTH a Code & Edit stamp and written notation. Areas other than Code & Edit may also write "TC150" , or" TC150 posted" or NFR.There may or may not be a stamp. These must also be accepted as Amended Returns. If a return is stamped with a red "W-7" , this only indicates it was received with a "W-7" application. It is not an indicator for an Amended return. The following 1040 returns must be given to the ICT manager or work leader to provide feedback to the originator (keep the routing slip or tag with the return): No written notations or someone has written type. The written notation is circled out or No Code & Edit Stamp or 1040-X stamp. Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating. DOC TYPE: Injured Spouse Claim PROGRAM CODE: 710–97140 Sorting Requirements/ Case Priority Category Code Description CP36D charge out with DLN numbered documents Case Priority 3 DMFC Requires a separate sort due to DLN numbered documents attached. Place CP36D charge out on top of the numbered documents. CP36D charge out without DLN Numbered documents Case Priority 3 DMFC Requires a separate sort when CP36D charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Form 8379 Case Priority 3 Injured Spouse with Form 5405 attached Case Priority 2 DMFC Ensure the Form 8379 is the first page of the case. Includes Form 1040-X with Form 8379 attached. If multiple 8379 forms are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 8379, must not be batched separately from the Form 8379. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 8379 for multiple years): Leave the correspondence and envelope with the first case (put Form 8379 on top). Separate the other cases to create new cases. Insert a Separator Sheet between each new case. DOC TYPE: CP36D - DMFE PROGRAM CODE: 710–97144 Sorting Requirements/Case Priority Category Code Description CP36D Return filed electronically. Case Priority 3 DMFE CP36D return filed electronically will not generate a charge out. DOC TYPE: Duplicate Filing PROGRAM CODE: 710–40050 Sorting Requirements/Case Priority Category Code Description CP29 charge out with DLN numbered documents CP29 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP29 charge out on top of the numbered document. CP29 charge out without DLN numbered documents CP29 Requires a separate sort when CP29 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP35 charge out, No charge out for - CP36 and CP36 S/B DUPF Requires a separate sort due to DLN numbered documents attached, different Category Code, and document attached to CP charge out. Place CP charge out on top of the numbered document. CP35 charge out DUPF Requires a separate sort when the CP charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP93 charge out with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP93 charge out on top of the numbered document. CP93 charge out without DLN numbered documents DAUD Requires a separate sort when CP93 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. As identified by the CSR ICT screener; primarily for CSR use. MXSP MXEN Program Code 40054 – as identified by the CSR ICT screener; primarily for CSR use. DOC TYPE: CP36F PROGRAM CODE: 710–40058 Sorting Requirements/Case Priority Category Code Description CP36F/CP36G with DLN numbered documents C36F Requires a separate sort due to DLN numbered documents attached and different Category Code/Program Code. Place CP charge out on top of the numbered document. CP36F /CP36G without DLN numbered documents C36F Requires a separate sort when these charge outs come from Files without DLN numbered documents attached. This IMF International doc type is included in Appendix A since IMF SP sites are responsible for scanning documents. DOC TYPE: IMF International Special Processing ★ PROGRAM CODE: 710–85374 Sorting Requirements/Case Priority Category Code Description CP36P IMF International with DLN numbered documents (Identified by literal International) CHRGOUT 36P I36P Requires a separate sort due to different work type – IMF International, DLN numbered documents attached and different Category Code/Program Code. Place CP notice charge out on top of the numbered document. Scan documents directly to Philadelphia. Select "PSC " from the drop-down menu when scanning. Follow the steps below when scanning: Batch Class – II_Special Processing Category Code – I36P Program Code – 85374 Case Priority - 1 MFT 30 Designated Service Center "PSC" CP36P (IMF International) without DLN numbered documents (Identified by literal International) I36P Requires a separate sort when these charge outs come from Files without DLN numbered documents attached. Follow same steps shown above – 1 through 5 ★This IMF International doc type is included since IMF sites may receive electronic notice charge outs identified as International. If received, sites will be responsible for scanning them. DOC TYPE: Internal Transcripts (Includes: Certain CP Notices and Internal IRS Requests) PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code Description Economic Impact Payment (EIP) or Stimulus Payment IRRQ Program Code: 710- 40000 Economic Impact Payment (EIP) or Stimulus Payment Scrambled SSN Cases IRRQ Scrambled SSN Cases Internal Adjustment Requests IRRQ Documents to be associated with open CII case, miscellaneous documents IRAFASSESS (CP320), Credit (CP346) IRRQ MFT: 29 IRAFASSESS (CP320), Credit (CP346) CP41 OTHE CP41 - Charge out with DLN numbered documents CP08 CP09 CP27 CP54 B/G CP85 CP87 replies TPRQ Includes: CP08 - Additional Child Tax Credit CP09 - Earned Income Credit CP27 - EIC Potential for T/P Without Qualifying Children CP85 - Exam EIC "Soft" Notice CP87- Exam Dupe TIN Notice The CSR screener may identify other types of cases. DIAGQ IRRQ Requires a separate sort based on portrait orientation of document. Only doc prep the page containing the Tax Period as shown below. Destroy the duplicate copy of the notice. CSR screeners MXEN Program Code: 710- 40054 Work identified by CSR screeners. Internal Transcript REFA Program Code 710-40310 ACA Related use, MFT 65 - Mirrored Module Transcript DOC TYPE: Spanish PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code Description Spanish Correspondence SPAC Program Code: 710-40007 Correspondence written in Spanish Spanish Correspondence HCTC Program Code: 710-40077 Scan to Andover UA 0848900000 DOC TYPE: Faxes PROGRAM CODE: 710-40080 Sorting Requirements/Case Priority Category Code Description IMF Faxes PPRQ Unsolicited faxes from Tax Practitioners DOC TYPE: CSR Specific (CUSTOMER SERVICE REPRESENTATIVE) PROGRAM CODE: 710-40000 Sorting Requirements/Case Priority Category Code Description CP98 CP98A Form 4251 with DLN Numbered document IRRQ Requires a separate sort due to DLN numbered documents attached. Place CP 98/CP98A. Form 4251 on top of the numbered document. CP98 CP98A Form 4251 without DLN Numbered document IRRQ Requires a separate when CP98/CP 98A/Form 4251 comes from Files without a DLN numbered documents attached. Place CP98/CP 98A/Form 4251 on top of the numbered document. If a duplicate copy is attached, only doc prep the once with the Files annotation on it. Destroy the second copy. DIAGQ, Multiple Listings IRRQ Requires a separate sort because these documents will not have DLN numbered documents attached. Multiple Listings include:Utility 50, 766 Reject, Code & Edit Unpostables. Multiple Listings will come from Management with the IRS Received Date identified. Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number. Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ Requires a separate sort because these documents will not have DLN numbered documents attached. Includes responses to Tech Assist requests. Does not include replies to CSR correspondence. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. DOC TYPE: ACA-1040-X PROGRAM CODE: 710-40320 Sorting Requirements/Case Priority Category Code Description Form 1040-X ACAX All other ACA provisions Scan to Fresno DOC TYPE: ACA5-Loose Forms PROGRAM CODE: 710-40313 Sorting Requirements/Case Priority Category Code Description ACA5-Loose Forms ACA5 All ACA loose forms DOC TYPE: ACA-Correspondence PROGRAM CODE: 710-40310 Sorting Requirements/Case Priority Category Code Description Correspondence ACA7 All ACA provisions DOC TYPE: ACA-Spanish PROGRAM CODE: 710-40317 Sorting Requirements/Case Priority Category Code Description Correspondence ACAC Correspondence written in Spanish related to ACA. For example, letter with Form 8962 and/or Form 8965 attached. The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by the CII. The CSR must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, "CII Scan Request" it will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code "X" is used, CII Print Request will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows "CII Scan Request" (under the DLN). If the form does not state "CII Scan Request," route the document as paper. IMF Valid Document Type Program Code Combinations Category Code Correspondence 40000 TETR NOMERGE 40053 NYCX or TETR Internal Transcripts 40000 TETR CSR Specific 40000 TETR OARS 40000 TETR CP86 40000 TETR Quick Closure 40001 TETR Duplicate Filing 40050 NYCX or TETR Form 1040-X 40050 NYCX or TETR Carryback 40063 NYCX or TETR Carryback 40064 NYCX or TETR Injured Spouse Claim 97140 NYCX or TETR Spanish 40007 TETR
APPENDIX B - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES IMF INTERNATIONAL(II) - PHILADELPHIA
Exhibit 3.13.6-2 APPENDIX B - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES IMF INTERNATIONAL(II) - PHILADELPHIA The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for IMF International are provided in the tables below. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to IDRS Number 0531500000. Category code SPC 1 – 4 is a valid option for all document types except Special Processing. Program Codes, 85370, 85371, and 85372, are used to support the Economic Stimulus Rebate. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation. Follow appropriate IRM guidelines when scanning envelopes. The following MFTs are valid with all document types: 00, 29, 30, 31, and 55: DOC TYPE: II Generic PROGRAM CODE: 710-33040 Sorting Requirements/Case Priority Category Code Description IMF International Generic TPRQ Only use when the ICT clerks are unable to determine the Doc Type on IMF International correspondence DOC TYPE: II ACA-Corr PROGRAM CODE: 710- 33010 Sorting Requirements/Case Priority Category Code Description ACA-Corr IPTC Includes non-Spanish correspondence regarding ACA. For example, letter with Form 8962 and/or Form 8965 attached. DOC TYPE: II ACA 1040-X PROGRAM CODE: 710- 33020 Sorting Requirements/Case Priority Category Code Description ACA 1040-X IPTX Form 1040-X with ACA criteria. For example, Form 1040-X with Form 8962 and/or Form 8965 attached. DOC TYPE: II Correspondence PROGRAM CODE: 710-33040 Sorting Requirements/Case Priority Category Code Description IMF - INT Correspondence Form 1040 MFT: 30 ITRQ Includes all non-Spanish written communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below Types listed below (e.g., Form 5329, Form 1310, Form 2210) If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Form 843 (Claim for Refund and Request for Abatement) Form 8862 (Information to Claim Earned Income Credit After Disallowance). Do not include Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type Form 1040-X. (The only exceptions are Form 8379 attached to Form 1040-X and Carrybacks-RINT.) Batch Form 8379 under Doc Type "Injured Spouse Claims" Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents should be batched under Internal Transcripts (and Certain CP Notices) Tax Returns Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks or loose Form 8379. Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating. International Payment Tracer IPYT International Payment Tracer. Requires a separate sort due to different category code. Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process. Form 843 IIRQ Form 843. Requires a separate sort due to different category code. Letter 5532C and Letter 5533C IMFINTL Letter 5532C and Letter 5533C scan to International Philadelphia. DOC TYPE: II Operations Assistance Request (OAR) PROGRAM CODE: 710-33040 Sorting Requirements/Case Priority Category Code Description IMF-INT OAR (One sort) If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. IMF-INT OAR (One sort) If not marked "expedite" Case Priority 2 ATAO Same as above. DOC TYPE: II Correspondence Spanish PROGRAM CODE: 710-33041 Sorting Requirements/Case Priority Category Code Description IMF-INT Correspondence Spanish IOTH Includes all written Spanish communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below Types listed below (e.g., Form 5329, Form 1310, Form 2210) If more than one tax period for the following Forms is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Form 843 (Claim for Refund and Request for Abatement) Form 8862 (Information to Claim Earned Income Credit After Disallowance). Do not include Unnumbered Form 1040-X. Batch Form 1040-X under Doc Type "Form 1040-X" . (The only exceptions are Form 8379 attached to Form 1040-X and Form Carrybacks-RINT.) Form 8379. Batch under Doc Type "Injured Spouse Claims" . Internal (IRS) Adjustments Requests (for example: Form 3465) and undeliverables. These documents must be batched as Internal Transcripts (and Certain CP Notices). Tax Returns Does not include responses to letters for additional information if the Doc Type is 1040-X, Carrybacks, or loose Form 8379. Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: II Duplicate Filing PROGRAM CODE: 710-33080 Sorting Requirements/Case Priority Category Code Description CP29 charge out with DLN numbered documents IN29 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 29 charge out on top of the numbered document. CP29 charge out without DLN numbered documents IN29 Requires a separate sort when CP 29 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP 36 charge out with DLN numbered documents IDPF CP notice does not generate a charge out for scanning. CP 36 charge out without DLN numbered documents IDPF CP notice does not generate a charge out for scanning. CP 93 charge out with DLN numbered documents IDPA Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 93 charge out on top of the numbered document CP 93 charge out without DLN numbered documents IDPA Requires a separate sort when CP 93 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: II Duplicate Filing Spanish PROGRAM CODE: 710-33083 Sorting Requirements/Case Priority Category Code Description CP 29 CP 93 charge out with DLN numbered documents ITLR Requires a separate sort due to DLN numbered documents attached. Place CP notice charge out on top of the numbered document. CP 29 CP 93 charge out without DLN numbered documents ITLR Requires a separate sort when the charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: II Duplicate Filing PROGRAM CODE: 710-33088 Sorting Requirements/Case Priority Category Code Description CP36 F CP36 G IMF International with DLN numbered documents (Identified by literal International) I36F Requires a separate sort due to DLN numbered document attached and different Category Code/ Program Code. Place CP notice charge out on top of the numbered documents. Scan documents directly to Philadelphia, select PSC from the drop-down menu when scanning. Follow the steps below when scanning: Batch Class – II_Duplicate_Filing - IDPF Category Code – I36F Program Code – 33088 MFT 30 Designated Service Center – "PSC" CP36 F/CP36 G (IMF International) without DLN numbered documents I36F Requires a separate sort when these charge outs come from Files without DLN numbered documents attached. Follow same steps shown above – 1 through 5. DOC TYPE: II Special Processing PROGRAM CODE: 710-85374 Sorting Requirements/Case Priority Category Code Description CP 36P IMF International with DLN numbered documents (Identified by literal International) CHRGOUT 36P I36P Requires a separate sort due to DLN numbered document attached. Place CP notice charge out on top of the numbered document. Scan documents directly to Philadelphia select "PSC" from the drop-down menu when scanning. Follow the steps below when scanning: Batch Class – II_Special Processing Category Code – I36P Program Code – 85374 Case Priority - 1 MFT 30 Designated Service Center – "PSC" CP 36P (IMF International) without DLN numbered documents I36P Requires a separate sort when these charge outs come from Files without DLN numbered documents attached. Follow same steps shown above – 1 through 5. DOC TYPE: II 1040-X PROGRAM CODE: 710-33080 Sorting Requirements/Case Priority Category Code Description Form 1040-X SPCO The Form 1040-X will be marked "Microcaptive." Scan to IDRS 0534180125 Form 1040-X SPC2 The Form 1040-X will be marked Letter 6173, Letter 6174, or Letter 6174A Scan to IDRS 0534026194 1040-X Erroneous Zero Returns-Transcription Error Case Priority 1 SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT attached to an International Routing Slip Scan to IDRS 0538706285 DOC TYPE: II 1040-X PROGRAM CODE: 710-33080 Sorting Requirements/Case Priority Category Code Description 1040-X French Social Taxes IXRT French Social Taxes" or "French CSG/CRDS Taxes" Should be written across the top of the 1040-X Scan to IDRS 0530298413 IMF- INT 1040-X Alert: Statute Years Only Returns Case Priority 2 IXRT Unnumbered Form 1040-X – International are batched into this Doc Type even if the form is attached to correspondence, taxpayer response to a CSR initiated letter or any notice (e.g., Bal Due Notice). Place the correspondence behind the Form 1040-X. Exception: If Form 1040-X is a carryback, scan as Carryback-RINT. Form 14039 with Form 1040-X attached and meets IMF International criteria refer to IRM 3.13.6-14, Appendix N. If multiple Form 1040-X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X, do not separate form from Form 1040-X. If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and: Leave the correspondence and envelope with the case with the oldest date (for example: 201212-2001312, leave correspondence and envelope with 2001212 case). Separate the other cases (multiple years) to create new cases. Insert a Separator Sheet between each new case. 1040-X VITA Case Priority 6 IXRT "VITA 1040NR" should be written on the top of the 1040-X. Scan to IDRS 0542984742 DOC TYPE: II 1040-X Spanish PROGRAM CODE: 710-33083 Sorting Requirements/Case Priority Category Code Description Form 1040-X SPC2 The Form 1040-X will be marked Letter 6173, Letter 6174, or Letter 6174A Scan to IDRS 0534026194 1040-X Erroneous Zero Returns-Transcription Error Case Priority 1 SPC5 1040-X Erroneous Zero Returns-Transcription Error will be sent to ICT attached to a International Routing Slip Scan to IDRS 0538490674 IMF-INT Form 1040-X Spanish Alert: Statute Only Years Returns Case Priority 2 ITLR Unnumbered Form 1040-X – Spanish is batched into this Doc Type even if the form is attached to correspondence, a taxpayer response to a CSR initiated letter or any type of notice (for example: Bal Due Notice). When applicable, write the CSR number on the top of each Form 1040-X. Place correspondence behind the Form 1040-X. Exception: If Form 1040-X is a carryback, scan as Carryback-RINT. Form 14039 attached and if it includes Spanish Correspondence or Spanish form and meets IMF International criteria. refer to IRM 3.13.6-14, Appendix N. If multiple Form 1040-X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. For example, copies of Form 1040 attached to a Form 1040-X, do not separate form from the Form 1040-X. If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1040-X for multiple years), put Form 1040-X on top and: Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with 199912 case). Separate the other cases (multiple years) to create new cases. Insert a Separator Sheet between each new case. DOC TYPE: Internal Request PROGRAM CODE: 710-33030 Sorting Requirements/Case Priority Category Code Description International 94X-X cases (Amended Returns) IIRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9. Scan to IDRS 0444206042 DOC TYPE: II Internal Requests PROGRAM CODE: 710-33040 Sorting Requirements/Case Priority Category Code Description CP 98 CP 98A Form 4251with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see note below) IRRQ CP98/CP 98A/Form 4251/ with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place CP98/CP98A/ Form 4251 on top of the numbered document. Requires a separate sort due to DLN numbered documents attached. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. CP98/CP98A/ Form 4251/Misc Transcripts or documents without DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IRRQ Requires a separate sort when CP 98 /CP98A/ Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents, cases from ERs, Code & Edit and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Form 14039 alone or correspondence written in English and meets IMF International criteria. refer to IRM 3.13.6-14, Appendix N. Also, treat as English when taxpayer indicates he wants to be contacted in Spanish but does not include explanation in Spanish or correspondence in Spanish. Form 4227 IRRQ Reverse TC 971 AC 150 and issue Letter 86C to taxpayer. Scan to IDRS 0534037958 Form 4227 IRRQ No statement attached, Scan to IDRS 0534037958 CP 41 charge out with DLN numbered documents OTHE Requires a separate sort due to DLN numbered documents attached and different category code. CP 41 charge out without DLN numbered documents OTHE Required when CP 41 comes from files without DLN numbered documents attached. Unpostables cases with DLN numbered documents NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached. Example: Form 4251, Forms 3465, GUF 55-47, and GUF Transcripts. Unpostables cases without DLN numbered documents NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document. Example: Form 4251, Forms 3465, GUF 55-47, GUF Transcripts Unpostable cases INUP Requires a separate sort due to different category code. Form 8833 and Form 8843 IIRQ Requires a separate sort due to different category code. ACA related use 710-33010, MFT 00, 30, 31 and 35 IRRQ ACA related use 710-33010, MFT 00, 30, 31 and 35 DOC TYPE: II Internal Requests Spanish PROGRAM CODE: 710-33041 Sorting Requirements/Case Priority Category Code Description CP98/ CP98A, Form 4251 with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IRRQ Requires a separate sort when CP98 /CP98A/ Form 4251/ comes from Files with DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Requires a separate sort due to DLN numbered documents attached. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. CP98 CP98A Form 4251/Misc Transcripts or documents without DLN numbered documents IRRQ Requires a separate sort when CP98 /CP98A/ Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Form 14039 with explanation in Spanish or correspondence written in Spanish, and meets IMF International criteria refer to IRM 3.13.6-14, Appendix N. CP41 - charge out with DLN numbered documents OTHE Requires a separate sort due to DLN numbered documents attached and different category code. CP41 charge out without DLN numbered documents OTHE Requires when CP41 comes from files without DLN numbered documents attached. Unpostable cases with DLN numbered documents NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached. Example: Form 4251, Form 3465, GUF 55-47, and GUF Transcripts. Unpostable cases without DLN numbered documents NLUN Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document. Example: Form 4251, Form 3465, GUF 55-47, and GUF Transcripts. Unpostable cases INUP Requires a separate sort due to different category code. Doc Type: II Quick Closure PROGRAM CODE: 710-33043 Sorting Requirements/Case Priority Category Code Description Quick Closures Correspondence (One sort) Case Priority 2 SPC1 Includes Non-Spanish correspondence presorted by a CSR. (e.g., address changes) The following documents are now part of the electronic notices/transcripts and ICT no longer receives them as paper: Doc Type Program Code NoMerge 710-33040 CP86 710-33080 Other transcripts received electronically include: AMRH, STAT, DECD ES CR, CR EL DECD, DUPASMT, REBATEREV and REFMFT31. Note: The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When request code "S" is used, CII Scan Request will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code"X" is used, CII Print Request will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows CII Scan Request (under the DLN). If the form does not state CII Scan Request, route the document as paper.
APPENDIX C - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES BMF INTERNATIONAL (BI)
Exhibit 3.13.6-3 APPENDIX C - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES BMF INTERNATIONAL (BI) The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for BMF International are provided in the tables below. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan all CHRGOUT223 (CP223) using the default category code IDPA and Program Code 33080, regardless of any notation on the return. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet, and enter it at batch creation. If a document type consists of multiple MFTs, and are not sorted or batched by MFT, the ICT Validation Clerk must enter the appropriate MFT during validation. MFT 00 is valid with any doc type. In general, ICT does not need to enter the CSR number when scanning CSR initiated letter replies. If a document needs to be assigned to a specific CSR, write the CSR number on the first page of the document and enter it at batch creation or validation. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number. DOC TYPE: BI Generic PROGRAM CODE: 710-40005 Sorting Requirements/Case Priority Category Code Description BMF Generic TPRQ Only use when the ICT clerks are unable to determine the doc type on BMF International correspondence DOC TYPE: BI 4442-1120 PROGRAM CODE: 700-60200 Sorting Requirements/ Case Priority Category Code/MFT Description Form 4442 Case Priority 1 TWRO MFT: 02 Form 4442, Inquiry Referral, requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. DOC TYPE: BI 4442 PROGRAM CODE: 700-60200 Sorting Requirements/ Case Priority Category Code/MFT Description Form 4442 TWRO MFT: 00, 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17 Form 4442, Inquiry Referral, requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BI Correspondence PROGRAM CODE: 710-33030, 710-33081 Form 940, Form 941, Form 94X, Form 943, Form 944, Form 945, Form 1041, Form 1065 Form 1042, Form 3520-A, Form 8278, Form 8288, Form 8752, Form 8804, Form 8805 Sorting Requirements/Case Priority Category Code/MFT Description 94X - Correspondence IXRT Program Code - 710-33081 Amended and Unnumbered Form 94X (International are batched into this new Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice). * Place the correspondence behind the Form 94X). Reminder: Do not mix MFTs unless it's the 94X series. Correspondence ITRQ and IPYT / MFT: 01, 05, 06, 08, 10, 11, 12, 14, 15, 16, 17, 42, 68 Includes all written communications from a taxpayer or representative, Form 941C and Form 843 (excluding Visa Claims). Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below. If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Form 941C Form 843 (Claim for Refund and Request for Abatement) Do not include Original tax returns Unnumbered F1120X. Note: Batch F1120X under Doc Type "Form 1120X". (The only exception is Carrybacks-RINT) Internal (IRS) Adjustments Requests (for example: Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices). Reminder: Do not mix MFTs unless it's the 94X series. Civil Penalty ITRQ MFT 13 Any correspondence requesting a response to a Civil Penalty Form 843 requesting abatement of interest - identified by the CSR screening process F843 Form 843 requesting abatement of interest - identified by the CSR screening process DOC TYPE: BI Correspondence 1120/706/709 PROGRAM CODE: 710 - 33030 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence ITRQ and IPYT MFT: 02 Includes all written communications from a taxpayer or representative and Form 843 Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below. If multiple Form 843 are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Do not include Unnumbered Form 1120X Batch Form 1120X under Doc Type "Form 1120X". (The only exception is Carrybacks-RINT) Internal (IRS) Adjustments Requests Note: Internal (IRS) Adjustments Requests (for example: Form 3465) These documents must be batched under Internal Transcripts (and Certain CP Notices). Original tax Returns Letters 5532C and 5533C BMFINTL Letters 5532C and 5533C scan to the International Ogden Team Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process DOC TYPE: BI Correspondence Spanish PROGRAM CODE: 710-33031 Form 940, Form 941, Form 943, Form 944, Form 945, Form 1041, Form 1042, Form 1065, Form 8278, Form 8288, Form 8752, Form 8804, Form 8805 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence IOTH and IPYT MFT: 01, 05, 06, 08, 10, 11, 12, 14, 15, 16, 17, 68 Includes all written communications from a taxpayer or representative, Form 941C and Form 843 (excluding Visa Claims). Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below. If more than one tax period for the following Forms are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Form 843 (Claim for Refund and Request for Abatement) Form 941C (Supporting Statement To Correct Information) Do not include Unnumbered Form 1120X. Batch Form 1120X under Doc Type "Form 1120X". (The only exception is Carrybacks-RINT Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices). Original tax Returns Reminder: Do not mix MFT's unless it's the 94X series. Civil Penalty ITRQ MFT 13 Any correspondence requesting a response to a Civil Penalty Form 843 F843 Form 843 with request for interest abatement DOC TYPE: BI Correspondence Spanish 1120/706/709 PROGRAM CODE: 710–33031 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence IOTH and IPYT MFT: 02 Includes all written communications from a taxpayer or representative and Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If multiple Forms 843 are received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Do not include Unnumbered Form 1120X. Batch Form 1120X under Doc Type "Form 1120X". (The only exception is Carrybacks-RINT) Internal (IRS) Adjustments Requests (e.g., Form 3465) and undeliverables. These documents must be batched under Internal Transcripts (and Certain CP Notices). Original tax Returns Correspondence F843 Form 843 requesting abatement of interest - identified by the CSR screening process DOC TYPE: BI Duplicate Filing PROGRAM CODE: 710–33081 Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288 Sorting Requirements/Case Priority Category Code/MFT Description Form 94X IXRT Amended and Unnumbered Form 94X (International are batched into this new Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice). * Place the correspondence behind the Form 94X). Reminder: Do not mix MFTs unless it's the 94X series. CP 190with DLN numbered documents I190 MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP 190 charge out on top of the numbered document. Reminder: Do not mix MFTs unless it's the 94X series. CP190 without DLN numbered documents I190 Requires a separate sort when CP 190 charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP 93 CP 293 CP 170 with DLN numbered documents IDPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP notice charge out on top of the numbered document. CP 193 CP 293, CP 170without DLN numbered documents IDPF Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: BI Duplicate Filing Spanish PROGRAM CODE: 710–33084 Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288 Sorting Requirements/Case Priority Category Code/MFT Description CP 190, CP193 and CP293with DLN numbered documents ITLR MFT's: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP notice charge out on top of the numbered document. Reminder: Do not mix MFTs unless it's the 94X series. CP 190 CP 193 and CP 293without DLN numbered documents ITLR Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: BI Duplicate Filing 1120/706/709 PROGRAM CODE: 710–33081 Sorting Requirements/Case Priority Category Code/MFT Description CP190 with DLN numbered documents I190 MFT: 02 Requires a separate sort due to DLN numbered documents attached and different MFT and Category Code. Place CP190 charge out on top of the numbered document. CP190 without DLN numbered documents I190 Requires a separate sort when CP190 charge out comes from Files without a DLN numbered documents attached and different MFT and Category Code. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP193 CP293 CP170with DLN numbered documents IDPF Requires a separate sort when CP notice charge out comes from Files with DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP193 CP293 CP170 without DLN numbered documents IDPF Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: BI Duplicate Filing 1120/706/709 Spanish PROGRAM CODE: 710–33084 Sorting Requirements/Case Priority Category Code/MFT Description CP190 CP193 and CP293with DLN numbered documents MFT: 02 ITLR Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP notice charge out on top of the numbered document. CP190 CP193 and CP293 with DLN numbered documents ITLR Requires a separate sort when CP notice charge out comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: BI CP223 PROGRAM CODE: 710–33030 Sorting Requirements/Case Priority Category Code/MFT Description CP223 with DLN numbered documents IDPA Requires a separate sort due to DLN numbered documents attached and different MFT and Category Code Place CP223 charge out on top of the numbered document CP223 without DLN numbered documents MFT: 13, 42, 55, 68 Requires a separate sort when CP223 charge out comes from Files without a DLN numbered documents attached and different MFT and Category Code If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: BI CP234-1041 PROGRAM CODE: 710–33030 Sorting Requirements/Case Priority Category Code/MFT Description CP234 with DLN numbered documents I234 MFT: 05 CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT with DLN numbered returns attached. Place CP234 charge out on top of the numbered document. CP234 without DLN numbered document I234 CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: BI CP234-1120 PROGRAM CODE: 710–33030 Sorting Requirements/Case Priority Category Code/MFT Description CP 234with DLN numbered documents I234 MFT: 02 CP 234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached. Place CP 234 charge out on top of the numbered document. CP 234 without DLN numbered document I234 CP 234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached. Place CP 234 charge out on top of the numbered document. DOC TYPE: BI CP234-8804 PROGRAM CODE: 710–33030 Sorting Requirements/Case Priority Category Code/MFT Description CP234 with DLN numbered documents I234 MFT: 08 CP234 – Estimated Tax Penalty. Form 8804. These documents will come to ICT with DLN numbered returns attached. Place CP234 charge out on top of the numbered document. CP 234 without DLN numbered document I234 CP234 – Estimated Tax Penalty. Form 8804. These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: BI CP194 PROGRAM CODE: 710–33030 Form 941, Form 940, Form 943, Form 1042, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description CP194 IDPA MFT: 01, 03, 10, 11, 12, 14, 16 CP194 – Potential Federal Tax Deposit Penalty. These documents will come to ICT with DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. Reminder: Do not mix MFTs unless it's the 94X series. CP194 IDPA CP194 – These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE:BI 1120X PROGRAM CODE: 710-33081 Sorting Requirements/Case Priority Category Code/MFT Description Form 1120X Alert: Statute Year Returns Case Priority 2 IXRT MFT: 02 Unnumbered Form 1120X (including Spanish) are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter or any Notice (e.g., Bal Due Notice). Does not include Carrybacks-RINT If multiple Form 1120X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. Example: Copies of Form 1120 attached to a Form 1120X, must not be batched separately from the Form 1120X. If correspondence is received with multiple cases attached (e.g., letter from the customer with three Form 1120X for multiple years), put Form 1120X on top and: Leave the correspondence and envelope with the case with the oldest date (e.g., 199912-200312, leave correspondence and envelope with 199912 case). Separate the other cases (multiple years) to create new cases. Insert a Separator Sheet between each new case. DOC TYPE: BI OECD PROGRAM CODE: 710–33033 Sorting Requirements/Case Priority Category Code/MFT Description OECD OECD, P810 MFT: 12 OECD – Exchange of information Form -1042S sharing DOC TYPE: BI Civil Penalty 660/677 Form 3520A PROGRAM CODE: 710–33039 Sorting Requirements/Case Priority Category Code/MFT Description Civil Penalty 660/ Form 3520A ISPJ MFT: 13, 42, 55, 68 Taxpayer response to assessment of civil penalty on Form 3520A. Reminder: Do not mix MFTs unless it's the 94X series. Electronic CP notices I190 IDPF Electronic CP notices (CP 19, CP193, CP293). Cases created with program code 33081. DOC TYPE: BI VISA PROGRAM CODE: 710–33032 Sorting Requirements/Case Priority Category Code/MFT Description Visa IETP MFT: 01 Claim filed on Form 843 by individual with SSN on claim. Case must be assigned on the business account for the tax year listed, using MFT 01. DOC TYPE: BI Operations Assistance Request (OAR) PROGRAM CODE: 710–33030 Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288 Sorting Requirements/Case Priority Category Code/MFT Description Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17, 68 Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Reminder: Do not mix MFTs unless it's the 94X series. Operations Assistance Request If not marked "expedite" Case Priority 2 Same as above DOC TYPE: BI OARs - 1120/706/709 PROGRAM CODE: 710–33030 Sorting Requirements/Case Priority Category Code Description Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Operations Assistance Request If not marked "expedite" Case Priority 2 ATAO Same as above DOC TYPE: BI Internal Requests PROGRAM CODE: 710–33030 Form 941, Form 1041, Form 1065, Form 8804, Form 8805, Form 940, Form 943, Form 1042, Form 8278, Form 944, Form 8752, Form 945, Form 8288, Form 3520-A Sorting Requirements/Case Priority Category Code/MFT Description CP198 CP198A CP195 Form 4251with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IIRQ MFT: 01, 05, 06, 08, 10, 11, 12, 13, 14, 15, 16, 17,42, 68 CP198/CP198A/Form 4251/ with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place CP198/Form 4251 on top of the numbered document. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. Reminder: Do not mix MFTs unless it's the 94X series. CP198 CP198A CP195 Form 4251 without DLN numbered returns Miscellaneous Transcripts/documents without DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IIRQ Requires a separate sort when CP notices, Form 4251 come from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Unpostable cases with DLN numbered documents NLUN INUP Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached. Unpostable cases without DLN numbered documents NLUN INUP Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document. DOC TYPE: BI International Requests 1120/706/709 PROGRAM CODE: 710–33031 Sorting Requirements/Case Priority Category Code Description CP198 CP198A CP195 Form 4251 with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IIRQ CP198, CP198A, CP195 and Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place CP198/Form 4251 on top of the numbered document. Requires a separate sort due to DLN numbered documents attached. Includes: Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. CP198 CP198A CP195 Form 4251 without DLN numbered returns Miscellaneous Transcripts/documents without DLN numbered documents (Form 4251 see the note below at the end of this exhibit) IIRQ Requires a separate sort when notices or Form 4251 come from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form Unpostables cases with DLN numbered documents NLUN INUP Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort due to DLN numbered documents attached. Unpostables cases without DLN numbered documents NLUN INUP Unpostable cases where the transactions did not post to Master File (MF) Requires a separate sort when documents are received without DLN numbered document. Note: The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code S (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code S is used, "CII Scan Request" will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code X is used, "CII Print Request" will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows "CII Scan Request" (under the DLN). If the form does not state "CII Scan Request," route the document as paper. BMF International Valid Doc Type, Category Code, Program Code Combinations Doc Type Program Code Category Codes Correspondence 33030 TETR Correspondence - 1120/706/709 33030 TETR Correspondence Spanish 33031 TETR Correspondence Spanish 1120/706/709 33031 TETR Duplicate Filing 33081 TETR Duplicate Filing - 1120/706/709 33081 TETR Duplicate Filing Spanish 33084 TETR Duplicate Filing 1120/706/709 Spanish 33084 TETR 1120X 33081 TETR OAR 33030 TETR OAR 1120/706/709 33030 TETR
APPENDIX D - DOCUMENT TYPES, CATEGORY CODES, BMF
Exhibit 3.13.6-4 APPENDIX D - DOCUMENT TYPES, CATEGORY CODES, BMF The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for BMF are provided in the tables below. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Category Codes PHZ1 (710-10006) and PHZ2 (710-10004) must be used with the first 7 Document types – Correspondence-Form xxx as well as Civil Penalty. Category codes: SPC1, SPC2, SPC3, SPC4, and ERRF are valid options for all of the document types. Category code TETR is valid with certain doc types. The last page of this Appendix provides the valid doc type/program code combination. Sites will provide guidance about when to use any of these codes. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation. There are several document types that are valid with MFT 51 and 52. However, ICT must not scan taxpayer correspondence pertaining to Form 706 (MFT 52) or Form 709 (MFT 51). This is now Compliance work, route documents to Cincinnati Compliance. Refer to your local routing guide to obtain the appropriate stop number. DOC TYPE: BMF Generic - Correspondence PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code Description BMF Generic Correspondence TPRQ Only use when the ICT clerks are unable to determine the Doc Type on BMF correspondence. DOC TYPE: BMF Correspondence-Form 940 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence - 940 TPRQ MFT: 10 Program Code: 710-10000 Includes Form 940 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts and undeliverables. Original tax returns Form 8960 TPRQ Program Code: 710-10000 Loose Form 8960 Correspondence - 940 F843 Program Code: 710-10000 Form 843 requesting abatement of interest - identified by the CSR screening process Correspondence - 940 SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 94X PROGRAM CODE: Various Form 941, Form 941C, Form 943, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 94X TPRQ MFT: 01, 11, 14, 16 Program Code: 710-10000 Includes Form 94X with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts. Original Tax returns Reminder: Do not mix MFTs unless it's the 94X series. Correspondence – 94X F843 Program Code: 710-10000 Form 843 requesting abatement of interest - identified by the CSR screening process Correspondence – 94X F8974 Program Code: 710-10000 Form 8974 Research Credits Correspondence – 94X SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 1041 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 1041 TPRQ MFT: 05 Program Code: 710-10000 Includes Form 1041 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (e.g., Form 3465 and undeliverables. These documents must be batched under Internal Transcripts. Original tax returns Form 8960 TPRQ Program Code: 710-10000 Loose Form 8960 F843 F843 Program Code: 710-10000 Form 843 requesting abatement of interest - identified by the CSR screening process SPAC SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 1065 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 1065 TPRQ MFT: 06 Program Code: 710-10000 Includes Form 1065 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Example: Copies of Form 1065 attached to Form 843, must not be separated. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (e.g., Form 3465) or undeliverables. These documents must be batched under Internal Transcripts. Original tax returns Correspondence – 1065 SPAC Program Code - 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 1120 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 1120 TPRQ MFT: 02 Program Code: 710-10000 Includes Form 1120 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice. If multiple Form 1120X and Form 843 are attached to correspondence, separate each form to create a new case. Each one will be imaged and counted separately. Each Form 1120X be batched as Document type 1120X. Leave 1120X with correspondence and batch as TPRQ. Do not include Internal (IRS) Adjustment Requests (for example: Form 3465 and undeliverables. These documents must be batched under Internal Transcripts Original Tax returns Correspondence – 1120 F843 Program Code: 710-10000 Form 843 requesting abatement of interest - identified by the CSR screening process Correspondence – 1120 SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 8752 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 8752 TPRQ MFT: 15 Program Code: 710-10000 Includes Form 8752 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (for example: Form 3465) or undeliverables. These documents must be batched under Internal Transcripts. Original tax returns Correspondence – 8752 SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF Correspondence-Form 1066 PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Correspondence – 1066 TPRQ MFT: 07 Program Code: 710-10000 Includes Form 1066 with written communications from a taxpayer or representative or Form 843. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice. If multiple Form 843 are received for the same taxpayer, separate each form to create a new case. Each one will be imaged and counted separately. It is important to leave all supporting information with each case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustment Requests (for example: Form 3465) or undeliverables. These documents must be batched under Internal Transcripts. Original tax returns Correspondence – 1066 SPAC Program Code: 710-10007 Correspondence written in Spanish DOC TYPE: BMF CP207-94X PROGRAM CODE: 710-10000 Form 941, Form 940, Form 943, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description CP207 Form – 94X Case Priority 4 TPRQ MFT: 01, 10, 11, 14, 16 CP207, FTD Information Notice-Proposal FTD Penalty, generated for forms listed in this doc type. Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF CP267-94X PROGRAM CODE: 710-10000 Form 941, Form 940, Form 943, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description CP267 Case Priority 4 TPRQ MFT: 01, 10, 11, 14, 16 CP267, Notice of Excess Credit generated for the forms listed in this doc type. Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: Correspondence-94X PROGRAM CODE: 710-10006 Sorting Requirements/Case Priority Category Code/MFT Description CP575A thru CP575L PHZ1 MFT-00 Tax Period-000000 Employer Identification Number (EIN) Assignment Notices DOC TYPE: BMF CP267-Form 1041 PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description CP267 Case Priority 4 TPRQ MFT: 05 CP267 generated for Form 1041 DOC TYPE: BMF CP 267- Form 1120 PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description CP267 Case Priority 4 TPRQ MFT: 02 CP267 generated for Form 1120 DOC TYPE: BMF CP267- Form 1066 PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description CP267 Case Priority 4 TPRQ MFT: 07 CP267 generated for Form 1066 DOC TYPE: BMF Duplicate Filing-Form 940 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents CP190 MFT: 10 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 CP170with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/Amended BDUP Requires a separate sort due to different category code. DOC TYPE: BMF Duplicate Filing - Form 94X PROGRAM CODE: 710-10050 Form 941, Form 943, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents CP190 MFT: 01, 11, 14, 16 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. Reminder: Do not mix MFTs unless it's the 94X series. CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 CP170 with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/Amended BDUP Requires a separate sort due to different category code. If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out. DOC TYPE: BMF Duplicate Filing - Form 1041 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents CP190 MFT: 05 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP 190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193/CP170 with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/ Amended BMFO Requires a separate sort due to different category code. DOC TYPE: BMF Duplicate Filing - Form 1065 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190 with DLN numbered documents CP190 MFT: 06 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193/CP 170 with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193/CP 170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293 withDLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/ Amended BMFO Requires a separate sort due to different category code. If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out. DOC TYPE: BMF Duplicate Filing- Form 1120 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190 with DLN numbered documents CP190 MFT: 02 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 and CP170 with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 and CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/ Amended BMFO Requires a separate sort due to different category code DOC TYPE: BMF Duplicate Filing-Form 8752 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents CP190 MFT: 15 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 without DLN numbered documents C190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 and CP 170 with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 and CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/Amended BMFO Requires a separate sort due to different category code. If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out. DOC TYPE: BMF Duplicate Filing-Form 1066 PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents CP190 MFT: 07 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 and CP170with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 and CP170 without DLN numbered documents DUPF Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293 with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DUPF/Amended BMFO Requires a separate sort due to different category code. If a second copy of a charge out is received, only the copy with the Files annotation must be doc prepped. Destroy the second copy of the charge out. DOC TYPE: BMF Form 941C PROGRAM CODE: 710-10051 Sorting Requirements/Case Priority Category Code/MFT Description Form 941C Alert: Statute Year Returns Case Priority 2 941-X MFT: 01, 11, 14, 16 Unnumbered Form 941C - filed to correct Form 941 Form 943 Form 944 Form 945 are batched into this Doc Type. If multiple Form 941C are submitted at the same time, each one will be imaged and counted separately. Note: If the original return, is a different quarter than what the "C" is amending, detach and send to batching. It is important to leave all supporting information with each case. For example, copies of Form 941 attached to a Form 941C, must not be batched separately from the Form 941C. If correspondence is received with multiple forms (Form 941C) attached (e.g., letter from the customer with three Form 941C), put Form 941C on top and Leave the correspondence and envelope with the case with the tax period (For example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document type TPRQ. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 941C. Insert a Separator Sheet between each new case. Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF Form 941-X PROGRAM CODE: 710-10056 Sorting Requirements/Case Priority Category Code/MFT Description Form 941-X Alert: Statute Year Returns Case Priority 2 SPC6 MFT: 01 Withdrawn or variations of the word written in the left margin of the first page. It may also contain a name, title and signature in the right margin of the first page. Scan to IDRS 0430406002 DOC TYPE: BMF Form 941-X PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Form 941-X Alert: Statute Year Returns Case Priority 1 SPC6 MFT: 01 If the employer claims both ERC and QSFL Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 1 SPC6 MFT: 01 941-X lines 18a and/or 26a (ERC) Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 3 941X MFT: 01 941-X lines 18b and/or 26b (QSFL) Program Code: 710- 10051 Scan to IDRS 0430404307 Case Priority 1 or 3 based on prior versions SPC6 or 941X MFT: 01 For prior versions of the form 941-X, if the taxpayer notates ERC or QSFL, scan as above as described. Scan ERC to IDRS 0230281416 Scan QSFL to IDRS 0430404307 DOC TYPE: BMF Form 941-X PROGRAM CODE: 710-10051 Sorting Requirements/Case Priority Category Code/MFT Description Form 941-X Alert: Statute Year Returns Case Priority 2 941-X MFT: 01 Unnumbered Form 941-X - filed to correct Form 941. If multiple quarters of form 94X-X we separate. If two 94X-X have the same quarter keep those two together. Form 941-X are submitted at the same time, each one will be imaged and counted separately. Note: If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching.) It is important to leave all supporting information with each case. For example, copies of Form 941 attached to a Form 941-X, must not be batched separately from the Form 941-X. If correspondence is received with multiple forms (Form 941-X) attached (e.g., letter from the customer with three Form 941-X), put Form 941-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 941-X. Insert a Separator Sheet between each new case. Form 5884-C SPC3 Forms 5884-C Form 5884-D SPC3 Forms 5884-D DOC TYPE: BMF Form 943-X PROGRAM CODE: 710-10052 Sorting Requirements/Case Priority Category Code/MFT Description Form 943-X Alert: Statute Year Returns Case Priority 2 943-X MFT: 11 Withdrawn or variations of the word written in the left margin of the first page. It may also contain a name, title and signature in the right margin of the first page. Scan to IDRS 0231022887 DOC TYPE: BMF Form 943-X PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Form 943-X Alert: Statute Year Returns Case Priority 1 SPC6 MFT: 11 If the employer claims both ERC and QSFL Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 1 SPC6 MFT: 11 943-X lines 15a and/or 24a (ERC) Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 3 943X MFT: 11 943-X lines 15b and/or 24b(QSFL) Program Code: 710- 10051 Scan to IDRS 0430404307 Case Priority 1 or 3 based on prior versions SPC6 or 943X MFT: 11 For prior versions of the form 943-X, if the taxpayer notates ERC or QSFL, scan as described above Scan ERC to IDRS 0230281416 Scan QSFL to IDRS 0430404307 DOC TYPE: BMF Form 943-X PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Form 943-X Alert: Statute Year Returns Case Priority 2 943-X MFT: 11 Unnumbered Form 943-X - filed to correct Form 943. If multiple Form 943-X are submitted at the same time, each one will be imaged and counted separately. Note: If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching. It is important to leave all supporting information with each case. Example: Copies of Form 943 attached to a Form 943-X, must not be batched separately from the Form 943-X. If correspondence is received with multiple forms (Form 943-X) attached (e.g., letter from the customer with three Form 943-X), put Form 943-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X. Separate the other case (multiple years) to create new cases. The separate cases must be batched as Form 943-X. Insert a Separator Sheet between each new case. Form 5884-C SPC3 Forms 5884-C Form 5884-D SPC3 Forms 5884-D DOC TYPE: BMF Form 944-X PROGRAM CODE: 710-10052 Sorting Requirements/Case Priority Category Code/MFT Description Form 944-X Alert: Statute Year Returns Case Priority 2 944-X MFT: 14 Withdrawn or variations of the word written in the left margin of the first page. It may also contain a name, title and signature in the right margin of the first page. Scan to IDRS 0231022887 DOC TYPE: BMF Form 944-X PROGRAM CODE: Various Sorting Requirements/Case Priority Category Code/MFT Description Form 944-X Alert: Statute Year Returns Case Priority 1 SPC6 MFT: 14 If the employer claims both ERC and QSFL Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 1 SPC6 MFT: 14 944-X lines 17a and/or 26a (ERC) Program Code: 710- 10056 Scan to IDRS 0230281416 Case Priority 3 SPC6 MFT: 14 944-X lines 17b and/or 26b (QSFL) Program Code: 710- 10051 Scan to IDRS 0430404307 Case Priority1 or 3 based on prior versions SPC6 MFT: 14 For prior versions of the form 944-X, if the taxpayer notates ERC or QSFL, scan as described. above Scan ERC to IDRS 0230281416 Scan QSFL to IDRS 0430404307 DOC TYPE: BMF Form 944-X PROGRAM CODE: 710-10052 Sorting Requirements/Case Priority Category Code/MFT Description Form 944-X Alert: Statute Year Returns Case Priority 2 944-X MFT: 14 Unnumbered Form 944-X - filed to correct Form 944. If multiple Form 944-X are submitted at the same time, each one will be imaged and counted separately. Note: If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching. It is important to leave all supporting information with each case. Example: Copies of Form 944 attached to a Form 944-X, must not be batched separately from the Form 944-X. If correspondence is received with multiple Form 944-Xs attached (e.g., letter from the customer with three Form 944-X), put Form 944-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X. Separate the other cases (multiple quarters) to create new cases. These separate cases must be batched as Form 944-X. Insert a Separator Sheet between each new case. Form 5884-C SPC3 Forms 5884-C Form 5884-D SPC3 Forms 5884-D DOC TYPE: BMF Form 945-X PROGRAM CODE: 710-10052 Sorting Requirements/Case Priority Category Code/MFT Description Form 945-X Alert: Statute Year Returns Case Priority 2 945-X MFT: 16 Unnumbered Form 941-X - filed to correct Form 945. If multiple Form 945-X are submitted at the same time, each one will be imaged and counted separately. Note: If the "original" return, is a different quarter than what the "X" is amending, detach and send to batching. It is important to leave all supporting information with each case. Example: Copies of Form 945 attached to a Form 945-X, must not be batched separately from the Form 945-X. If correspondence is received with multiple forms (Form 945-X) attached (e.g., letter from the customer with three Form 945-X), put Form 945-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-94X. Separate the other case (multiple years) to create new cases. The separate cases must be batched as Form 945-X. Insert a Separator Sheet between each new case. DOC TYPE: BMF Form 1065-X PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description Form 1065-X SPCO The Form 1065-X will be marked "Microcaptive". Form 1065-X Statute Year Returns Case Priority 2 XRET MFT: 06 Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) If correspondence is received with multiple forms (Form 1065-X) attached (e.g., letter from the customer with three Form 1065-X), put Form 1065-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-1065. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 1065-X. Insert a Separator Sheet between each new case. DOC TYPE: BMF Form 1066-X PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description Form 1066-X Statute Year Returns Case Priority 2 XRET MFT: 07 Form 1066-X, Amended Return or Administrative Adjustment Request (AAR), and Box H - Real Estate Mortgage Investment Conduit (REMIC) is checked. If correspondence is received with multiple forms (Form 1066-X) attached (e.g., letter from the customer with three Form 1066-X), put Form 1066-X on top and: Leave the correspondence and envelope with the return with the oldest tax period (for example: 199912-200312, leave correspondence and envelope with the 199912 return) and batch as Document type Correspondence-1066. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 1066-X. Insert a Separator Sheet between each new case. DOC TYPE: BMF 1120X PROGRAM CODE: 710-10050 Sorting Requirements/Case Priority Category Code/MFT Description Form 1120X SPCO The Form 1120X will be marked "Microcaptive." Form 1120X: Statute Year Returns Case Priority 2 XRET MFT: 02 Unnumbered Form 1120X (including Spanish) are batched into this Doc Type. If multiple Form 1120X are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. Example: Copies of Form 1120 attached to a Form 1120X, must not be batched separately from the Form 1120X. If correspondence is received with multiple cases attached (for example: letter from the customer with three Form 1120X for multiple years), put Form 1120X on top and: Leave the correspondence and envelope with the return with the oldest tax year (for example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document Type: Correspondence 1120. Separate the other cases (multiple years) to create new cases and batch them as Form 1120X. Insert a Separator Sheet between each new case and batch them as Form 1120X. The only exception is Carrybacks-RINT/1120X and 1139 TENT. DOC TYPE: Internal Request PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT/Priority Code Description Loose Form 1041-T IRRQ MFT: 05 Priority Code: 5 Loose Form 1041-T DOC TYPE: Internal Request PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT/Priority Code Description Domestic cases other than 94X-X (Amended Returns) IRRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9 Scan to IDRS 0444206042 Domestic 94X-X cases (Amended Returns) IRRQ These cases can be identified by "CCP Philadelphia" listed on the EEFAX Cover Sheet, with the specific doc type in the subject line and body of the email/EEFAX. Upload the documents to Ephesoft per the IRM 3.13.6.9 Scan to IDRS 0430407054 DOC TYPE: BMF Internal Requests PROGRAM CODE: 710-10000 FORM 941, Form 1041, Form 1065, Form 1066, Form CT-1, Form 940, Form 943, Form 1042, Form 944, Form 8752, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description CP198 CP192 Form 4251 with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see the note at the end of this exhibit) IRRQ MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15, 16 (same MFTs for below) CP Notices, Form 4251 with DLN numbered documents attached. Place CP198/CP192/Form 4251 on top of the numbered document. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document. Reminder: Do not mix MFTs unless it's the 94X series. CP198 CP192 Form 4251 Misc.Transcripts/document} without DLN numbered documents (Form 4251 see the note at the end of this exhibit) IRRQ Requires a separate sort when CP notices or Form 4251 come from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Miscellaneous Transcripts IRRQ Requires a separate sort based on portrait orientation of document. Only doc prep the page containing the Tax Period. Destroy the duplicate copy of the notice. CP195 charge out with DLN numbered documents OTHE MFT: 01, 05, 07, 10, 11, 12, 13, 14, 15, 16 Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code. Reminder: Do not mix MFTs unless it's the 94X series. CP195 charge out without DLN numbered documents. OTHE MFT: 01, 05, 07, 10, 11, 12, 13, 14, 15, 16 Requires a separate sort due to different category code. Requires a separate sort when CP195 charge out comes from files without DLN numbered documents attached. Reminder: Do not mix MFTs unless it's the 94X series. Unpostables cases with DLN numbered documents. NLUN MFT: 00, 01, 05, 06, 07, 10, 11, 12, 13, 14, 15, 16 Requires a separate sort due to DLN numbered documents attached and different category code. Examples include: Form 4251; Form 3465, GUF-transcripts. Reminder: Do not mix MFTs unless it's the 94X series. Unpostables cases without DLN numbered documents. NLUN MFT: 00, 01, 05, 06, 07, 10, 11, 12, 13, 14, 15, 16 Requires a separate sort due to DLN numbered documents attached and different category code. Examples include: Form 4251; Form 3465, GUF-transcripts. Reminder: Do not mix MFTs unless it's the 94X series. Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15,16 Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number. Reminder: Do not mix MFTs unless it's the 94X series. Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ MFT: 00, 01, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15,16 Requires a separate sort because these documents will not have DLN numbered documents attached. Includes cases returned from Exam, Statute or response to Tech Assist Request or any other incoming case designated with a specific CSR number. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Do not mix MFTs unless it's the 94X series. ACA related IRRQ MFT: 00, 01, 05, 06, 10, 11, 14, 16, 34, 43 Program Code 710-10310 - ACA related Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF Internal Requests-1120 PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description Form 2439 IRRQ MFT: 02 If Form 2439 (regardless of which copy (A or B)) is marked as nominee: Scan to BMF (Identification number of RIC or REIT) – MFT 02, category code IRRQ. If Form 2439 is not marked as nominee: Copy A – scan to BMF (Identification number of RIC or REIT) – MFT 02, category code IRRQ. Copy B - Shareholder is an EIN – scan to BMF (shareholder's TIN) – MFT 02, category code IRRQ. CP98 CP192 Form 4251with DLN numbered documents Miscellaneous Transcripts/documents with DLN numbered documents (Form 4251 see note below.) IRRQ MFT: 02 CP98/CP192/Form 4251 with DLN numbered documents attached. Place CP98/CP192/Form 4251 on top of the numbered document. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document. CP98 CP192 \ Form 4251 Misc. Transcripts/document without DLN numbered documents (Form 4251 see the note below at the end of this exhibit.) IRRQ Requires a separate sort when CP98/CP192/Form 4251 come from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Miscellaneous Transcripts IRRQ Requires a separate sort based on portrait orientation of document. Only doc prep the page containing the "Tax Period" as shown below. Destroy the duplicate copy of the notice. CP195 charge out with DLN numbered documents OTHE Requires a separate sort due to DLN numbered document attached and different category code. If CP195 are specialized to certain teams, campuses enter appropriate CSR number either on CP195 itself, or on the Batch Cover Sheet for entry at scanner. CP195 charge out without DLN numbered documents OTHE Requires a separate sort due to different category code. Requires a separate sort when CP195 comes from files without DLN numbered documents attached. Unpostables cases with DLN numbered documents NLUN Requires a separate sort due to DLN numbered documents attached and different category code. Example: Form 4251; Form 3465, GUF-transcripts. Unpostables cases without DLN numbered documents NLUN Requires a separate sort due to DLN numbered documents attached and different category code. Example: Form 4251; Form 3465, GUF-transcripts. Any incoming case designated with a specific CSR number with DLN numbered documents TPRQ Requires a separate sort due to DLN numbered documents attached. Includes cases from ERS, Code & Edit, or any other case with a DLN numbered document attached designated with a specific CSR number. Any incoming case designated with a specific CSR number without DLN numbered documents TPRQ Requires a separate sort because these documents will not have DLN numbered documents attached. Includes cases returned from Exam, Statute or response to Tech Assist Request or any other incoming case designated with a specific CSR number. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. DOC TYPE: BMF Operations Assistance Request (OAR) PROGRAM CODE: 710-10000 FORM: 941, Form 1041, Form 1065, Form 1066, Form 940, Form 943, Form 944, Form 945, Form 8752 Sorting Requirements/Case Priority Category Code/MFT Description OARS Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form). Case Priority 1 ATAO MFT: 01, 05, 06, 07, 10, 11, 13, 14, 15, 16 Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Reminder: Do not mix MFTs unless it's the 94X series. Operations Assistance Request If not marked "expedite" . Case Priority 2 ATAO Same as above DOC TYPE: BMF OARs –1120 PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description OARS Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form). Case Priority 1 ATAO MFT: 02 Form 12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Operations Assistance Request If not marked "expedite" . Case Priority 2 ATAO Same as above DOC TYPE: BMF Penalty Appeals PROGRAM CODE: 710-01011 FORM: 941, Form 1041, Form 1065, Form 1066, Form 940, Form 943, Form 944, Form 8752, Form 945, Form 1120 Sorting Requirements/Case Priority Category Code/MFT Description Penalty Appeals Case Priority 4 SPC2 MFT: 01, 02, 05, 06, 07, 10,11, 13, 14,15, 16 Includes replies to Letter 852C and Letter 854C. Reminder: Do not mix MFTs unless it's the 94X series. Penalty Appeals Case Priority 4 SPC2, SPC1 SPC3, SPC4, TETR, ERRF Program Code - 710-01011 DOC TYPE: BMF Misc CP174 PROGRAM CODE: 710-01014 Sorting Requirements/Case Priority Category Code/MFT Description MISC - CP174 Form 940with DLN numbered documents CP174 MFT: 10 CP174 - Unexplained or Questionable Exempt Amounts (FUTA). These documents will come to ICT with a DLN numbered returns attached. Place CP174 on top of the numbered document. MISC - CP174 Form 940 without DLN numbered documents CP174 CP174 - These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one Destroy the second copy. DOC TYPE: BMF ACA - Correspondence - 1120 PROGRAM CODE: 710-10310 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence related to 45R. ACA1 MFT: 02 Correspondence related to 45R. Example: Letter with Form 8941 attached. DOC TYPE: BMF Misc CP175 PROGRAM CODE: 710-15420 FORM 941, Form 1041, Form 943, Form 944, Form 945 Sorting Requirements/Case Priority Category Code/MFT Description MISC - CP175with DLN numbered documents CP175 MFT: 01, 05, 11, 14, 16 CP175 -- Unexplained Adjustment to Withholding, Tips or FICA. These documents will come to ICT with a DLN numbered returns attached. Place CP175 on top of the numbered document. Reminder: Do not mix MFTs unless it's the 94X series. MISC - CP175 without DLN numbered documents CP175 CP175 – These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: BMF Misc CP194 PROGRAM CODE: 710-15429 FORM 941, Form 943, Form 944, Form 945, Form CT-1 Sorting Requirements/Case Priority Category Code/MFT Description MISC - CP194 CP194 MFT: 01, 03, 11, 14, 16, 09 CP194 - Potential Federal Tax Deposit Penalty. These documents will come to ICT with DLN numbered returns attached. Place charge out on top of the numbered document. Scan to IDRS 0236743442 MISC - CP CP194 CP194 CP194 -These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. Scan to IDRS 0236743442 DOC TYPE: BMF Misc CP234 - 1120 PROGRAM CODE: 710-15420 Sorting Requirements/Case Priority Category Code/MFT Description MISC - CP234with DLN numbered document CP234 MFT: 02 CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT with DLN numbered returns attached. Place charge out on top of the numbered document. MISC - CP234 without DLN numbered document CP234 CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: BMF Misc CP234 - 1041 PROGRAM CODE: 710-15420 Sorting Requirements/Case Priority Category Code/MFT Description MISC - CP234with DLN numbered document CP234 MFT: 05 CP234 – Estimated Tax Penalty. Form 1041. These documents will come to ICT with DLN numbered returns attached. Place charge out on top of the numbered document. MISC - CP234 with out DLN numbered document CP234 CP234 – Estimated Tax Penalty. Form 1120. These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: BMF Civil Penalty PROGRAM CODE: 710-10000 Sorting Requirements/Case Priority Category Code/MFT Description BMF Civil Penalty TPRQ MFT: 13 Correspondence pertaining to civil penalty. DOC TYPE: BMF ACA Correspondence PROGRAM CODE: 710-10310 FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA Correspondence ACAC MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43 Correspondence related to Affordable Care Act (ACA). Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF ACA Correspondence 4980H PROGRAM CODE: 710-10310 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA Correspondence 4980H ACA MFT: 43 Correspondence related to 4980H (AM impact not yet determined). DOC TYPE: BMF ACA Correspondence 45R PROGRAM CODE: 710-10310 FORM 1041, Form 1065 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA Correspondence 45R NON ACA1 MFT: 00,05, 06 Correspondence related to 45R. Example: Letter with Form 8941 attached. DOC TYPE: BMF ACA Correspondence 45R PROGRAM CODE: 710-10310 FORM 1041, Form 1065 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA Correspondence 45R NON ACA1 MFT: 00,05, 06 Correspondence related to 45R. Example: Letter with Form 8941 attached. DOC TYPE: BMF ACA 4442 PROGRAM CODE: 710-60210 FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA 4442 TWRA MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43 Form 4442 related to ACA \ Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF ACA F-1120X PROGRAM CODE: 710-10320 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA F-1120X ACAX MFT: 02 Form 1120X with ACA criteria. Example: Form 1120X with Form 8941 attached. DOC TYPE: BMF ACA Amended PROGRAM CODE: 710-10320 FORM 941, Form 1041, Form 943, Form 944, Form 945, Form 1065 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA Amended ACAX MFT: 00, 01, 10, 11, 14, 16, 05, 06, 43 Amended return with ACA criteria. Example: Amended Form 1041 with Form 8941 attached. Reminder: Do not mix MFTs unless it's the 94X series. DOC TYPE: BMF ACA-Correspondence -1120 PROGRAM CODE: 710- 10310 Sorting Requirements/Case Priority Category Code/MFT Description BMF ACA-Correspondence -1120 ACA1 MFT: 02 Correspondence related to 45R. Example: Letter with Form 8941 attached. DOC TYPE: BMF 4442 PROGRAM CODE: 700-60200 Sorting Requirements/Case Priority Category Code/MFT Description Form 4442 Case Priority 1 TWRO MFT: 02 Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. BMF Valid Doc Type, Category Code, Program Code Combinations Doc Type Program Code Category Codes Correspondence - 1041 10000 TETR Correspondence - 1120 10000 TETR Duplicate Filing - Form 1041 10050 TETR Duplicate Filing - Form 1120 10050 TETR Form- 1120X 10050 TETR Internal Requests 10000 TETR Operations Assistance Request 10000 TETR OARs-1120 10000 TETR Penalty Appeals 10000 TETR Penalty Appeals - 1120 10000 TETR No Merge 10000 TETR No Merge 1120 10000 TETR Files needs to send the physical document request to the originating CSR request, not to ICT, and then forward to the CSR. Note: The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, CII Scan Request will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code "X" is used, CII Print Request will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows CII Scan Request (under the DLN). If the form does not state CII Scan Request, route the document as paper. Note: If TP includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with BMF Carryback form or loose, process as a carryback. Write the CSR number from the letter on the top of each form and place the letter in the back. For Ogden - BMF Carrybacks are assigned CSR 0442104608.
APPENDIX E - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EXEMPT ORGANIZATION (EO) OGDEN
Exhibit 3.13.6-5 APPENDIX E - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EXEMPT ORGANIZATION (EO) OGDEN The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for EO are provided in the tables below. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Category codes, SPC1, SPC2, SPC3, SPC1 and ERRF are valid codes with any Document Type. Category code TETR is valid with all document types that include Form 990T, MFT 34 except Internal Transcripts. Category code EDUP (710-13103) is valid with the following document types: EO Duplicate Filing and EO Amended Form(s) 990, 990C, 990PF, 990T, 1041A, 5227 and EO Duplicate Filing and EO Amended 1120POL. Category code ERRF has been added as a valid code for all document types. Sites will provide guidance about when to use these codes. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation. DOC TYPE: E0 4442 PROGRAM CODE: 700-60200 Sorting Requirements/ Case Priority Category Code/ MFT Description Form 4442 Case Priority 1 TWRO MFT: 33, 34, 36, 37, 44, 46, 49, 50, 67, 84, 85 Form 4442, Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. DOC TYPE: EO 4442 -1120 PROGRAM CODE: 700-60200 Sorting Requirements/ Case Priority Category Code/MFT Description Form 4442 Case Priority 1 TWRO MFT: 02 Form 4442, Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. DOC TYPE: EO ACA Corr45R PROGRAM CODE: 710-10310 Sorting Requirements/ Case Priority Category Code/MFT Description Correspondence related to 45R ACA1 MFT: 34 Correspondence related to 45R. Example: Letter with Form 8941 attached. DOC TYPE: EO-ACA Amended 990T PROGRAM CODE: 710-10320 Sorting Requirements/ Case Priority Category Code/MFT Description Amended return with ACA criteria ACAX MFT: 34 Amended return with ACA criteria. Example: Amended Form 990-T with Form 8941 attached. DOC TYPE: EO Correspondence PROGRAM CODE: 710-13100 FORM 990- 67, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence EXOR MFT: 67, 33, 44, 34, 36. 50, 37 Includes all written communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below. If more than one tax period for Form 843 is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustments Requests (for example: Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices). EO Penalty Appeals Correspondence. These are batched within their own document type. Original Tax Returns. Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: EO Correspondence - 1120POL PROGRAM CODE: 710-13100 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence Form 1120POL EXOR MFT: 02 Includes all written communications from a taxpayer or representative, excluding tax returns. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. If more than one tax period for the following Forms is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case: Do not include Form 843 (Claim for Refund and Request for Abatement) Internal (IRS) Adjustments Requests (e.g., Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices). Original Tax Returns. Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: EO Correspondence PROGRAM CODE: 710-13105 FORM 990- 67, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence EXOR MFT: 67, 33, 44, 34, 36. 50, 37 Includes all written communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed below. If more than one tax period for Form 843 is received for the same taxpayer, separate the years to create a new case. Leave the envelope with the first case. Do not include Internal (IRS) Adjustments Requests (for example: Form 3465) that are not CSR Specific. These documents must be batched under Internal Transcripts (and Certain CP Notices). Original Tax Returns. Form 843 F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: EO Tax Exempt Bonds-Correspondence PROGRAM CODE: 710-13200 Sorting Requirements/Case Priority Category Code/MFT Description Form 8038 OTHE MFT: 46, 85 Unnumbered Form 8038, check to ensure amended return box is not checked. Tax Exempt Bonds (TEB) First Read TBFR MFT: 46, 85 Correspondence referencing Form 8038 identified through CSR/TE sort. DOC TYPE: EO CP234 - 990C, 990T, 1041A PROGRAM CODE: 710-13100 FORM 990C, Form 990PF, Form 990T, Form 1041A Sorting Requirements/Case Priority Category Code/MFT Description CP234with DLN numbered document. CP234 MFT: 33, 34, 36, 44 CP234 – Estimated Tax Penalty. These documents will come to ICT with DLN numbered returns attached. Place charge out on top of the numbered document. CP234 without DLN numbered document CP234 CP234 – Estimated Tax Penalty. These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: EO CP234 - 1120POL PROGRAM CODE: 710-13100 Sorting Requirements/Case Priority Category Code/MFT Description CP234with DLN numbered document CP234 MFT: 02 CP234 – Estimated Tax Penalty. These documents will come to ICT with DLN numbered returns attached. Place charge out on top of the numbered document. CP234 without DLN numbered document CP234 MFT: 02 CP234 – These documents will come to ICT without DLN numbered returns attached. If a duplicate copy is attached, only doc prep one. Destroy the second copy. DOC TYPE: EO Duplicate Filing PROGRAM CODE: 710-13103 FORM 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description CP190 charge out with DLN numbered documents. CP190 MFT: 67, 33, 44, 34, 36, 50, 37, 85 (same MFTs for below) Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 charge out without DLN unnumbered. documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 charge out with DLN numbered documents. EDUP Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 charge out without DLN numbered documents. EDUP Requires a separate sort when CP 193 charge out comes from Files without DLN numbered documents attached. CP293 charge out with DLN numbered documents. DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 charge out without DLN numbered documents. DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DOC TYPE: EO Duplicate Filing - 1120POL PROGRAM CODE: 710-13103 Sorting Requirements/Case Priority Category Code/MFT Description CP190 charge out with DLN numbered documents CP190 MFT: 02 (same MFT for below) Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP190 charge out without DLN numbered documents CP190 Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. CP193 charge out with DLN numbered documents EDUP Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP193 charge out without DLN numbered documents EDUP Requires a separate sort when CP193 charge out comes from Files without DLN numbered documents attached. CP293 charge out with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. CP293 charge out without DLN numbered documents DAUD Requires a separate sort when CP293 charge out comes from Files without DLN numbered documents attached. DOC TYPE: EO Duplicate Filing - 8703 PROGRAM CODE: 710-13203 Sorting Requirements/Case Priority Category Code/MFT Description CP190 CP193 CP293 charge out with DLN numbered documents TDUP MFT: 84 (same MFT for below) Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP charge out on top of the numbered document. MFT 84 Requires a 3-digit plan number. CP190 CP193 CP293 charge out without DLN numbered documents TDUP Requires a separate sort when CP190 charge out comes from Files without DLN numbered documents attached. MFT 84 Requires a 3 digit plan number. DOC TYPE: EO Amended PROGRAM CODE: 710-13103 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description Amended Form 990, Form 990C Form 990PF Form 990T Form 1041A Form 4720 Form 5227 EDUP/DUPF MFT: 33, 34, 36, 37, 44, 49, 50, 67 Unnumbered amended returns are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter with the CSR number on it, or any Notice (e.g., Bal Due Notice). Write the CSR number on the top of each amended return if applicable, place the page with the CSR number on it behind page 1 of the return. DOC TYPE: EO Amended - 1120POL, 1120 PROGRAM CODE: 710-13103 Sorting Requirements/Case Priority Category Code/MFT Description Amended Form 1120 POL EDUP DUPF MFT:02 Unnumbered amended returns are batched into this Doc Type even if the forms come in with correspondence, a Taxpayer response to a CSR initiated letter with the CSR number on it, or any Notice (e.g., Bal Due Notice). Write the CSR number on the top of each amended return if applicable, and place the page with the CSR number on it behind page 1 of the return. DOC TYPE: EO Operations Asst. Req. (OAR) PROGRAM CODE: 710-13100 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description Operations Assistance Request (One sort) If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO MFT: 67, 33, 44, 34, 36. 50, 37 F12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of F12412. After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with F3210 to the TAS Liaison Originator. Operations Assistance Request (One sort) If not marked "expedite" Case Priority 2 ATAO MFT:67, 33, 44,34, 36. 50, 37 Same as above. DOC TYPE: EO OAR – 1120POL PROGRAM CODE: 710 - 13100 Sorting Requirements/Case Priority Category Code/MFT Description Operations Assistance Request (One sort) If marked "expedite" (indication will be near box 4 of the form) Case Priority 1 ATAO MFT: 02 F12412, Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of F12412. After scanning, all original hard copy (not faxed) OARs must be given to the workleader who, after one week, will return the OAR with F3210 to the TAS Liaison Originator. Operations Assistance Request (One sort) If not marked "expedite" Priority 2 ATAO MFT: 02 Same as above. DOC TYPE: EO Carryback - 990C, 990T PROGRAM CODE: 710-13102 (RINT) PROGRAM CODE: 710-13106 (TENT) Sorting Requirements/Case Priority Category Code/MFT Description Restricted Interest Carrybacks (Amended) Form 990C Form 990T $1 million or more Case Priority 1 RINT MFT: 33, 34 (same MFTs for below) Requires a separate sort based on different Category Code and dollar amount. If multiple tax periods are received for the same taxpayer, separate Forms by the appropriate tax period. It is important to leave all supporting information with each case. If TP response to a letter includes Carrybacks, write the CSR number on the top of each Carryback and place the letter behind page 1. Restricted Interest Carrybacks (Amended) Form 990C Form 990T $100,000- $999,999 Case Priority 2 RINT See above. Restricted Interest Carrybacks (Amended) Form 990C Form 990T $5,000 - $99,999 Case Priority 3 RINT See above. Restricted Interest Carrybacks (Amended Form 990C Form 990T $0- $4,999 Case Priority 4 RINT See above. Tentative Carrybacks Form 1139 Form 990T Form, 990C $1 million or more Case Priority 1 TENT See above. Tentative Carrybacks Form 1139 Form 990T Form 990C $100,000- $999,999 Case Priority 2 TENT See above. Tentative Carrybacks Form 1139 Form 990T Form 990C $5,000- $99,999 Case Priority 3 TENT See above. Tentative Carrybacks Form 1139 Form 990T Form 990C $0- $4,999 Case Priority 4 TENT See above. DOC TYPE: EO Carrybacks - 1120POL PROGRAM CODE: 710-13102 (RINT) PROGRAM CODE: 710-13106 (TENT) Sorting Requirements/Case Priority Category Code/MFT Description Restricted Interest Carrybacks (Amended) Form 1120POL $1 million or more Case Priority 1 RINT MFT: 02 (same MFT for below) Requires a separate sort based on different Category Code and dollar amount. If multiple tax periods are received for the same taxpayer, separate Forms by the appropriate tax period. It is important to leave all supporting information with each case. If TP response to a letter includes Carrybacks, write the CSR number on the top of each Carryback and place the letter behind page 1. Restricted Interest Carrybacks (Amended) Form 1120POL $100,000- $999,999 Case Priority 2 RINT See above. Restricted Interest Carrybacks (Amended) Form 1120POL $5,000- $99,999 Case Priority 3 RINT See above. Restricted Interest Carrybacks (Amended) Form 1120POL $0 -$4,999 Case Priority 4 RINT See above. Tentative Carrybacks Form 1139 $1 million or moreCase Priority 1 TENT See above. Tentative Carrybacks Form 1139 $100,000 - $999,999 Case Priority 2 TENT See above. Tentative Carrybacks Form 1139 $5,000 - $99,999 Case Priority 3 TENT See above. Tentative Carrybacks Form 1139) $0 - $4,999 Case Priority 4 TENT See above. DOC TYPE: EO Quick Closure PROGRAM CODE: 710-13101 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description Quick Closures Case Priority 2 EXOR MFT: 67, 33, 44, 34, 36. 50, 37 Includes correspondence that has been presorted by a CSR. (e.g., address changes). DOC TYPE: EO Quick Closures Corr - 1120POL PROGRAM CODE: 710-13101 Sorting Requirements/Case Priority Category Code/MFT Description Quick Closures Case Priority 2 EXOR MFT: 02 Includes correspondence that has been presorted by a CSR. (e.g., address changes). DOC TYPE: EO Quick Closures Duplicate Filing PROGRAM CODE: 710-13103 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description CP190 charge out with DLN numbered documents CP190 MFT: 67, 33, 44, 34, 36. 50, 37 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP190 on top of the numbered document. CP190 charge out without DLN unnumbered documents CP190 Requires a separate sort when CP190 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP193 charge out with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP193 charge out without DLN numbered documents DUPF Requires a separate sort when CP193 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP293 charge out with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP293 charge out without DLN numbered documents DAUD Requires a separate sort when CP293 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: EO Quick Closure DUPF - 1120POL PROGRAM CODE: 710-13103 Sorting Requirements/Case Priority Category Code/MFT Description CP190 charge out with DLN numbered documents C190 MFT: 02 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place CP190 on top of the numbered document. CP190 charge out without DLN numbered documents C190 Requires a separate sort when CP190 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP193 charge out with DLN numbered documents DUPF Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP193 charge out without DLN numbered documents DUPF Requires a separate sort when CP193 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP293 charge out with DLN numbered documents DAUD Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP293 charge out without DLN numbered documents DAUD Requires a separate sort when CP293 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: EO CP161/141/504/504B– Penalty Appeals PROGRAM CODE: 710-13105 FORM 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description CP161 and CP141 Penalty Appeals CP504 and CP504B or any correspondence requesting penalty abatement or appeals. EOCP MFT: 67, 33, 44, 34, 36. 50, 37 CP161 – EO Penalty Appeals. Will require CSR/TE presort to identify cases. DOC TYPE: EO CP161/141/504/504B Penalty Appeals 1120POL PROGRAM CODE: 710-13105 Sorting Requirements/Case Priority Category Code/MFT Description CP161 and - CP141 Penalty Appeals CP504,CP504B – Final Notice, Intent to Levy. -Correspondence requesting penalty abatement or appeal EOCP MFT: 02 CP161 – EO Penalty Appeals. Will require CSR/TE presort to identify cases. DOC TYPE: EO Penalty Appeals PROGRAM CODE: 710-13108 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description EO Penalty Appeals SPC2 MFT: 67, 33, 44, 34, 36. 50, 37 EO Penalty Appeals Correspondence. Will require CSR/TE presort to identify cases. DOC TYPE: EO Penalty Appeals – 1120POL PROGRAM CODE: 710-13108 Sorting Requirements/Case Priority Category Code/MFT Description EO Penalty Appeals SPC2 MFT: 02 EO Penalty Appeals Correspondence. Will require CSR/TE presort to identify cases. DOC TYPE: EO Credit Debit Listing PROGRAM CODE: 710-13201 Sorting Requirements/Case Priority Category Code/MFT Description Credit Debit Listing AM31 AM32 MFT: 46 Separate each case by different Sort DLN. Only doc prep the page containing data in the Period Ending, Type of Tax, Form Filed, and Name Control fields. Usually, the last page with the same Sort DLN unless there are continuation pages. If there are continuation pages, ensure they are associated with the page that contains the information above. Destroy the pages that do not contain data in the fields listed in (2) above. DOC TYPE: EO AM Transcripts PROGRAM CODE: 710-13202 Sorting Requirements/Case Priority Category Code/MFT Description AM Transcripts AM03 AM04 MFT: 46 Separate each case by different Sort DLN. Only doc prep the page containing data in the Period Ending, Type of Tax, Form Filed, and Name Control fields. Usually the last page with the same Sort DLN unless there are continuation pages. If there are continuation pages, ensure they are associated with the page that contains the information above. Destroy the pages that do not contain data in the fields listed in (2) above. DOC TYPE: EO Duplicate Filed Returns - Amended Bonds PROGRAM CODE: 710-13203 Sorting Requirements/Case Priority Category Code/MFT Description Amended Bonds – numbered returns TDUP MFT: 46 EO Amended BONDS – Duplicate Filed Returns CP 190/193. The sort for this document type includes the following forms: 8038, 8038-G, 8038-GC, and 8328. DOC TYPE: EO Amended Bonds PROGRAM CODE: 710-13203 Sorting Requirements/Case Priority Category Code/MFT Description EO Amended Bonds – unnumbered returns TDUP MFT: 46 EO unnumbered Amended BONDS. The sort for this document type includes the following forms: 8038, 8038-G, 8038-GC, and 8328. DOC TYPE: EO TEB CLAIMS Form 8038-T Refund Claims PROGRAM CODE: 710-13204 Sorting Requirements/Case Priority Category Code/MFT Description TEB Claims – Tax Exempt Bond Form 8038 -T refund claims TBCL MFT: 46 Refund on Form 8038-T with one sort identified by CSR/TE sort. DOC TYPE: EO Exam Compliance Unit PROGRAM CODE: 710-13109 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227 Sorting Requirements/Case Priority Category Code/MFT Description EO Amended Bonds – numbered returns EOCU MFT: 67, 33, 44, 34, 36. 50, 37 Work generated from Exam EO Compliance Unit. DOC TYPE: EO Internal Request PROGRAM CODE: 710-13100 Form 990, Form 990C, Form 990PF, Form 990T, Form 1041A, Form 4720, Form 5227, Form 8703, Form 8038 Sorting Requirements/Case Priority Category Code/MFT Description Form 4251with DLN numbered documents (See note below) EOIR MFT: 67, 33, 44, 34, 36. 50, 37, 46, 84 Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place 4251 on top of the numbered document. Form 4251without DLN numbered document (See note below) EOIR Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Miscellaneous Forms with a numbered document EOIR Requires a separate sort due to DLN numbered documents attached. Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. Miscellaneous forms without a numbered document EOIR Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. CP195 charge out with DLN numbered documents OTHE Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code. Place charge out on top of the numbered document. CP195 charge out without DLN numbered documents OTHE Requires a separate sort due to different category code. Requires a separate sort when CP195 comes from files without DLN numbered documents attached. DOC TYPE: EO Internal Request 1120POL PROGRAM CODE: 710-13100 Sorting Requirements/Case Priority Category Code/MFT Description Form 4251 with DLN numbered documents (see the note at the end of this exhibit) EOIR MFT: 02 (same MFT for below) Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place 4251 on top of the numbered document. Form 4251without DLN numbered document (see the note at the end of this exhibit) EOIR Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Miscellaneous forms with a numbered document EOIR Requires a separate sort due to DLN numbered documents attached Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. Miscellaneous forms without a numbered document EOIR Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. CP195 charge out with DLN numbered documents OTHE Requires a separate sort due to different category code. Requires a separate sort due to DLN numbered document attached and different category code. Place charge out on top of the numbered document. CP195 charge out without DLN numbered documents. OTHE Requires a separate sort due to different category code. Requires a separate sort when CP195 comes from files without DLN numbered documents attached. Note: The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII CSRs must use request code"S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, CII Scan Request will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. Exception: If Form 4251 and associated documents are received from the Files function for AM Dept(s) identified as not working CII (i.e., TPR), forward to the correct AM Dept. as a paper document versus returning to the Files.
APPENDIX F - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EMPLOYEE PLAN (EP) OGDEN
Exhibit 3.13.6-6 APPENDIX F - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES EMPLOYEE PLAN (EP) OGDEN The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for EP are provided in the tables below. Category codes, SPC1, SPC2, SPC3, SPC4, and ERRF will be valid for all document types. Sites will provide guidance about when to use codes. If any type of work is specialized to a site and/or team, sort this work by Document Type, category code, and program code. Write the appropriate CSR number on the Batch Cover Sheet and enter it at batch creation. If hurricane Harvey, Irma or Maria is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Sorting Requirements/Case Priority Category Code/MFT Description Form 4442 Case Priority 1 TWRO MFT: 74,76 Form 4442, Inquiry Referral requires a separate sort due to the case priority. Write the CSR number on top of the form if present in Box 27 of Form 4442. DOC TYPE: EP Correspondence PROGRAM CODE: 710–72801 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence Form 5500 SPC1 MFT: 74 Includes all written communication from a taxpayer or representative and CP 213 letter replies. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSRs, annotated notice responses that provide additional data or dispute a notice. Do not include Original tax Returns Form 843 requesting abatement of interest - identified by the CSR screening process F843 Form 843 requesting abatement of interest - identified by the CSR screening process. DOC TYPE: EP Correspondence - 5330 PROGRAM CODE: 710-72860 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence Form 5330 EPTP MFT: 76 Correspondence regarding Form 5330 that has been presorted by a CSR. Do not include original tax Returns. DOC TYPE: EP Quick Closure PROGRAM CODE: 710-72800 Sorting Requirements/Case Priority Category Code/MFT Description Quick Closures CorrespondenceForm 5500 EPIR MFT: 74 Presort correspondence identified as quick closures. DOC TYPE: EP Duplicate Filing- 5330 PROGRAM CODE: 710-72865 Sorting Requirements/Case Priority Category Code/MFT Description CP190with DLN numbered documents C190/EPDP MFT: 76 Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP190 without DLN numbered documents C190/EPDP Requires a separate sort when CP190 comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. CP193 DLN with numbered documents DUPF/EPDP Requires a separate sort due to DLN numbered documents attached and different Category Code. Place charge out on top of the numbered document. CP193, without DLN numbered documents DUPF/EPDP Requires a separate sort when these CP notices come from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. DOC TYPE: EP Amended - 5330 PROGRAM CODE: 710-72865 Sorting Requirements/Case Priority Category Code/MFT Description Amended - Form 5330 (One sort) EPDP DUPF MFT: 76 Unnumbered Amended Form 5330. If multiple Form 5330 are submitted at the same time, each one will be imaged and counted separately. It is important to leave all supporting information with each case. If correspondence is received with multiple forms (Form 5330) attached (for example: letter from the customer with three Form 5330) put 5330 on top and: Leave the correspondence and envelope with the case with the oldest date (for example: 199912-200312, leave correspondence and envelope with 199912 return) and batch as Document type TPRQ. Separate the other cases (multiple years) to create new cases. These separate cases must be batched as Form 5330. Insert a Separator Sheet between each new case. If TP response to a letter includes 5330 for multiple years, separate the different years, write the CSR number on the top of each Form 5330 and leave the response with the first Form 5330. DOC TYPE: EP Operations Assistance Request (OAR) PROGRAM CODE: 710-72800/72801 Sorting Requirements/Case Priority Category Code/MFT Description Operations Assistance Request If marked "expedite" (indication will be near box 4 of the form). Case Priority 1 ATAO MFT: 74, 76 Form 12412 Operational Assistance Request (OAR). Most OARs will be faxed to ICT; a few original hard copies will be routed. All must be given top priority. The Criteria Code is Box 4 located in the upper right corner of Form 12412. After scanning, all original hard copy (not faxed) OARs must be given to the work leader who, after one week, will return the OAR with Form 3210 to the TAS Liaison Originator. Operations Assistance Request If not marked "expedite." Case Priority 2 ATAO MFT: 74, 76 Same as above. DOC TYPE: EP 5330 Transcripts PROGRAM CODE: 710-72864 Sorting Requirements/Case Priority Category Code/MFT Description 5330 Transcripts AM04 AM05 EPAM MFT: 76 Form 5330 AMRH Transcripts. DOC TYPE: EP Penalty Appeals PROGRAM CODE: 710-72802 Sorting Requirements/Case Priority Category Code/MFT Description Penalty Appeals SPC1 MFT: 74 Form 5500 Penalty Appeals correspondence. DOC TYPE: EP Credit Debit Listing PROGRAM CODE: 710-72862 Sorting Requirements/Case Priority Category Code/MFT Description Credit Debit Listing EPCD MFT: 76 AM31, AM32 DOC TYPE: EP Internal Requests PROGRAM CODE: 710-72867/710-72860 Sorting Requirements/Case Priority Category Code/MFT Description Internal Requests EPBS MFT: 74, 76 Program Code: 710-72867 EP Analyst Request. Form 4251with DLN numbered documents (See note below) EPTP MFT: 74 Program Code: 710-72860 Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place 4251 on top of the numbered document. Form 4251 without DLN numbered document (See note below) EPTP MFT: 74 Requires a separate sort when CP98 /Form 4251/ comes from Files without DLN numbered documents attached. If a duplicate copy is attached, only doc prep the one with the Files annotation on it. Destroy the second copy. Miscellaneous Forms with a numbered document EPTP MFT: 74 Requires a separate sort due to DLN numbered documents attached. Form 3465, miscellaneous documents, cases from ERS, Code & Edit or any other non-categorized, non-taxpayer-initiated documents or any other case with a DLN numbered document attached. CP213 Miscellaneous forms without a numbered document EPTP MFT: 74 CP213 No replies Includes Form 3465, miscellaneous transcripts/documents and any other non-categorized, non-taxpayer-initiated documents or any other case without a DLN numbered document. Technical Assistance Replies will normally have more than one page associated with a case. It is only necessary to batch the Technical Assistance Reply Form and any supporting information provided by Exam. The CSR already has the original case on CII. Insert a separator sheet between each Technical Assistance Reply Form. Form 14704 SPC1 Program Code: 710-72801 The following doc type is now part of the electronic notices/transcripts and not be received in ICT as paper. Document Type: EP 186, Program Code: 710-72801. Note: The document request code used when ordering documents (CC ESTAB) will determine whether the documents need to be doc prepped and scanned or routed to the appropriate area as paper. Document Requests (Form 4251) initiated by CII. The CSRs must use request code "S" (CC ESTAB). This code must only be used by CSRs working in the Correspondence Imaging System (CII). This code indicates to Files and ICT that the request must be filled by scanning the document and sending an image through CII instead of sending a hardcopy to the requestor. When document request code "S" is used, "CII Scan Request" will print below the DLN on Form 4251. Additionally, document request code "X" (CC ESTAB) has been established for non-CII users who need a hardcopy or actual print of a TC 29X adjustment document relating to a CII case. This request code must only be used when an actual print or hardcopy of the image is needed. When document request code "X" is used, "CII Print Request" will print below the DLN on Form 4251. Files and ICT will use the Form 4251 to determine whether the document is to be scanned or routed as paper. Scan the document if the form shows "CII Scan Request" (under the DLN). If the form does not state "CII Scan Request" , route the document as paper. Exception: If Form 4251 and associated documents are received from the Files function for AM Dept(s) identified as not working CII (i.e., TPR), forward to the correct AM Dept. as a paper document vs returning to the Files.
APPENDIX G - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES LB&I ACA OGDEN
Exhibit 3.13.6-7 APPENDIX G - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES LB&I ACA OGDEN The Document Types, sorting requirements, Category Codes, and Priority Codes (if any) for LB&I ACA are provided in the tables below. Category code TPRQ will be valid for all document types. LB&I HQ will provide guidance about when to use codes. DOC TYPE: Form 843 BPD PROGRAM CODE: 710-10004 Sorting Requirements/Case Priority Category Code/MFT Description Form 843 TPRQ MFT: 03 Taxpayer submitted Form 843 DOC TYPE: Form 843 BPDI PROGRAM CODE: 710-10004 Sorting Requirements/Case Priority Category Code/MFT Description Form 4251with DLN numbered documents TPRQ MFT: 03 Form 4251 with DLN numbered documents, requires a separate sort due to DLN numbered documents attached. Place 4251 on top of the numbered document. DOC TYPE: Form 843 BPDC PROGRAM CODE: 710-10004 Sorting Requirements/Case Priority Category Code/MFT Description Correspondence TPRQ MFT: 03 Includes BPD written communications from a taxpayer or representative. Includes written communications in response to IRS requests for information, taxpayer responses to letters initiated by CSR(s), annotated notice responses that provide additional data or dispute a notice, and anything that is not included in any one of the Document Types listed above.
APPENDIX H - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS - IMF/IMF INTERNATIONAL
Exhibit 3.13.6-8 APPENDIX H - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS - IMF/IMF INTERNATIONAL Scanning of carryback and carryforward applications/claims IMF/IMF International requires expedited handling. The information below outlines the procedures for handling carryback claims. If a case is received with indications it is either a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence. Note: Do not route carryback applications/ claims to Statute control unit. The information below outlines the procedures for handling carryback applications/claims. Reminder: IMF International criteria includes correspondence, amended returns, no-merge cases, and/or Form 1040-X involving the following issues and are worked in Philadelphia Accounts Management. Form 1040-X, Amended U.S. Individual Income Tax Return, foreign tax credit carryback claims. Form 1116, Foreign Tax Credit requesting a carryback. Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands. Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Form 8840, Closer Connection Exception Statement for Aliens. Dual Status. Correspondence or amended returns for carryback changes due to "tax treaties". Spanish language correspondence relating to Form 1040-PR or Form 1040-SS and/or other international issues involving a carryback request. Note: The U.S. Territories consist of the U.S. Virgin Islands, Puerto Rico, American Samoa, Guam and the Commonwealth of the Northern Mariana Islands. For additional information see IRM 21.8.1.1.9, Campus Consolidation and Program Centralization. Scanning IMF/IMF International Carryback Applications /Claims Chart DOC TYPE: CARRYBACK PROGRAM CODE: 710-40063 (RINT) PROGRAM CODE: 710-40064 (TENT) PROGRAM CODE: 710-33082 (IRNT) PROGRAM CODE: 710-33086 (ITCB) Sorting Requirements Category Code and Case Priority Additional Notes Restricted Interest Carrybacks Form 1040-X, Amended U.S. Individual Income Tax Return, $1 million or more Domestic - RINT International - IRNT Case Priority 1 Scan to IDRS 0933083039 IMF INTL Case Priority 1 Scan to IDRS 0538490732 If multiple tax periods are received from the same taxpayer, separate the forms by the appropriate tax period. It is important to leave all supporting information with each case. See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence. Restricted Interest Carrybacks Form 1040-X $100,000-$999,999 Domestic - RINT International - IRNT Case Priority 2 See above for additional information. Restricted Interest Carrybacks, Form 1040-X $5,000-$99,999 Domestic - RINT International - IRNT Case Priority 3 See above for additional information. Restricted Interest Carrybacks, Form 1040-X $0-$4,999 Domestic - RINT International -IRNT Case Priority 4 See above for additional information. Tentative Carrybacks Form 1045, Application for Tentative Refund, or e $1 million or more Domestic -TENT International - ITCB Case Priority 1 Scan to IDRS 0933083039 IMF INTL Case Priority 1 Scan to IDRS 0532078254 All information remains with each case on the tax period of the Form 1045/1139. See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence. Tentative Carrybacks Form 1045 Form 1139 $100,000-$999,999 Domestic -TENT International - ITCB Case Priority 2 See above for additional information. Tentative Carrybacks Form 1045 Form 1139 $5,000-$99,999 Domestic -TENT International - ITCB Case Priority 3 See above for additional information. Tentative Carrybacks Form 1045 Form 1139 $0-$4,999 Domestic -TENT International - ITCB Case Priority 4 See above for additional information. Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a Carryback form or loose, process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the IDRS number when validating. Note: Priority codes for carryback applications/claims are determined by the total dollar amount of the application/claim. If the taxpayer submits multiple claims on Form 1040-X or includes a Form 1045 (Form 1139 is for corporate entities) for the same loss year, combine the amounts from all the forms to determine the correct priority code. Only combine the amounts on the Forms 1040-X and 1045 for the same loss year. Reminder: The Form 1040-X may not have the carryback box checked or any other indication of Net Operating Loss (NOL) on the form itself but may have an "NOL worksheet" within the case. Carryback applications/claims can be received at any site. The receiving site will scan the claims to the appropriate site as outlined in the following table: IMF/IMF INTERNATIONAL CARRYBACK SCANNING SITE CHART Case Type Receiving Site Scanning Information Form 1040-X Carryback, domestic All sites Exception: Million-dollar refunds and cases identified after being distributed as another case type will be retained in the receiving campus Scan to Brookhaven Note: Use category code RINT with document type carryback, along with program code 710-40063, MFT: 30, and any applicable priority code. Note: Million-dollar refunds are scanned directly to IDRS 0933083039. Form 1040-X Carryback, International All sites Scan to Philadelphia Note: Use category code "IRNT" with document type carryback, along with program code 710-33082, MFT: 30, and any applicable priority code. Note: Million-dollar refunds are scanned directly to IDRS 0532078254. Form 1045 Carryback, domestic All sites Exception: Million-dollar refunds and cases identified after being distributed as another case type will be retained in the receiving campus Scan to Brookhaven Note: Use category code TENT with document type carryback, along with program code 710-40064, MFT 30, and any applicable priority code. Note: Million-dollar refunds are Scan to IDRS. Form 1045, International All sites Scan to Philadelphia Note: Use category code ITCB with document type carryback along with program code 710-33086, MFT 30. Million-dollar cases Scan to IDRS 0532078254. Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C with a Carryback form process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the IDRS number when validating. Note: Details for scanning to the different IMF sites can be found in the IRM 3.13.6.2.4. IMF/IMF INTERNATIONAL CARRYFORWARDS FORM 1040-X Doc Type Function and Program Code MFT Category Code Description IMF Carryforward Domestic 710-40055 30 CFWD Carryforward claim of net operating losses on Form "1040-X" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. IMF Carryforward International 710-33080 30 ICFD Same as above Note: Carryforward cases will not be assigned priority codes.
APPENDIX I - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS AND FORM 1138 - BMF/BMF INTERNATIONAL AND EO
Exhibit 3.13.6-9 APPENDIX I - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS AND FORM 1138 - BMF/BMF INTERNATIONAL AND EO Scanning of carryback applications/claims requires expedited handling. The information below outlines the procedures for handling BMF/BMF International carryback/carryforward applications and claims. If a case is received with indications and includes a carryback or carryforward and includes other issues with special handling/assignment, then the carryback or carryforward takes precedence. Note: Do not route carryback applications/claims to Statute control unit. The information below outlines the procedures for handling carryback applications/claims. Reminder: BMF International Issues include correspondence and/or amended returns involving the following issues and are worked at KCSPC and OAMC. Amended Form 1040-NR, U.S. Nonresident Alien Income Tax Return, filed by a Fiduciary (EIN on return) requesting a carryback. Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Form 1118, Foreign Tax Credit – Corporations, Foreign Tax Credit adjustments regardless of the form it is attached such as Form 1120-F or Form 1120X requesting a carryback. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Form 1120X, Amended U.S. Corporation income Tax Return, Foreign Tax Credit Carryback Claims. Spanish language correspondence related to BMF International. Note: The U.S. Territories consist of the U.S. Virgin Islands, Puerto Rico, American Samoa, Guam and the Commonwealth of the Northern Mariana Islands. For additional information see IRM 21.8.2.1.1, Campus Consolidation and Program Centralization. DOC TYPE: BMF CARRYBACKS FORMS 1120X/1139/1041/1045 PROGRAM CODE: 710-10063 (RINT) PROGRAM CODE: 710-10064 (TENT) PROGRAM CODE: 710-33087 (IRNT) PROGRAM CODE: 710-33089 (ITCB) Sorting Requirements/Case Priority Category Code Description Restricted Interest Carrybacks Amended Form 1120 Series including Form 1120-X MFT 02 Amended Form 1041 MFT 05 $ 1 million or more Form 990-T MFT 34 Domestic -RINT International – IRNT Case - Priority 1 If multiple tax periods are received from the same taxpayer, separate the forms by the appropriate tax period. It is important to leave all supporting information with each case. See the "Notes" below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence. Restricted Interest Carrybacks Amended Form 1120 Series including Form 1120-X -MFT 02 Amended Form 1041 - MFT 05 $100,000- $999,999 Form 990-T MFT 34 Domestic - RINT International – IRNT Case Priority 2 See above for additional information. Restricted Interest Carrybacks Amended Form 1120 Series including Form 1120-X -MFT 02 Amended Form 1041 - MFT 05 $5,000- $99,999 Form 990-T MFT 34 Domestic -RINT International – IRNT Case Priority 3 See above for additional information. Restricted Interest Carrybacks Amended Form 1120 Series including Form 1120-X -MFT 02 Amended Form 1041 $0--$4,999 Form 990-T MFT 34 Domestic -RINT International – IRNT Case Priority 4 See above for additional information. Restricted Interest Carrybacks Amended Form 1120 series including Form 1120-X MFT 02 Domestic - RINT International IRNT Case Priority Code 6 Note: Priority Code 6 is included on requests for the refund of corporate minimum tax credit per CARES Act only. Request for the 100 percent refundable corporate minimum tax credit (MTC). Identified by: Statement on top of form "Electing to Take 100 percent Refundable Credit Amount in 2018 - per CARES Act Section 2305(b). Statement in explanation of changes the request is for MTC only. Tentative Carrybacks Form 1139 Corporation Application for Tentative Refund $1 million or more Case Form 1045 - Application for Tentative Refund Note: Form 1045 used by BMF entities filing a carryback TENT on Form 1041. Domestic -TENT International – ITCB Case Priority 1 All information remains with each case on the tax period of the Form 1139. See the NOTES below the table for additional information regarding determining case priority codes and the scanning of returned carryback correspondence. Tentative Carrybacks Form 1139 Form 1045 $100,000- $999,999 Domestic -TENT International – ITCB Case Priority 2 See above for additional information. Tentative Carrybacks Form 1139 Form 1045 $5,000- $99,999 Domestic -TENT International – ITCB Case Priority 3 See above for additional information. Tentative Carrybacks Form 1139 Form 1045 $0- $4,999 Domestic -TENT International – ITCB Case Priority 4 See above for additional information. Tentative Carrybacks Form 1139 only Domestic - TENT International - ITCB Case Priority 6 Note: Priority Code 6 is included on requests for the refund of corporate minimum tax credit per CARES Act only. The total dollar amounts of a claim is not utilized when including Priority Code 6 which is included only on BMF carryback applications/claims reporting a request for refund of the 100 percent corporate minimum tax credit (MTC) per the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020. PC 6 is included on carryback applications/claims reporting only the CARES Act MTC refund Request for the 100 percent refundable corporate minimum tax (MTC). Identified by: Statement on top of form "Electing to Take 100 percent Refundable Credit Amount in 2018 - per CARES Act Section 2305(b). Statement in explanation of changes the request is for MTC only. Note: If the taxpayer includes one of the following letters: 216C, 449C, 662C, 2364C, or 4734C, with a carryback form or loose, process as a carryback. Write the IDRS number from the letter on the top of each carryback form and place the letter in the back of the case. Enter the CSR number when validating. For Ogden - BMF Carrybacks are scanned to IDRS 0442177495. Note: Priority codes for carryback applications/claims are determined by the total dollar amount of the claim. If the taxpayer submits multiple claims on Form 1120X/Amended 1041 or includes a Form 1139/Form 1045 for the same loss year, combine the amounts from all the forms to determine the correct priority code. If the forms are for different loss years, the amount of each separate claim determines the priority code. Note: To determine the correct priority code for carryback applications/claims combining a request for a CARES Act net operating loss and a 100 percent corporate minimum tax credit refund for tax years 2018, 2019 and 2020, utilize the carryback refund dollar amounts when determining the correct priority code, 1-4. Reminder: The Form 1120X may not have the carryback box checked or any other indication of Net Operating Loss (NOL) on the form itself may have an NOL worksheet within the case. Reminder: The Form 1041 may not have the carryback box checked but may have an amount in Line 15a/15b or an indication of NOL worksheet within the case. Carryback applications/claims can be received at any site. The receiving site will scan the applications/claims to the appropriate site as outlined in the following table: BMF/BMF INTERNATIONAL CARRYFORWARDS - Form 1041, Form 1120-S and Form 990T Doc Type Function and Program Code MFT Category Code Description Carryforward 1041 Domestic 710-10057 05 CFWD Carryforward claim of net operating losses on Form "1041" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. Carryforward 1120 Domestic 710-10057 02 CFWD Carryforward claim of net operating losses on Form "1120X" Carryforward claims can also be reported on an amended Form "1120-C" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. Carryforward 1041 International 710-33081 05 ICFD Carryforward claim of net operating losses on Form "1041" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. Carryforward 1120 International 710-33081 02 ICFD Carryforward claim of net operating losses on Form "1120X" Carryforward claims can also be reported on an amended Form "1120-C" . If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. Carryforward - 990T 710-13104 34 ECFD Carryforward claim of net operating losses on Form "1040-X" If multiple periods are received from the same taxpayer, separate the forms by the appropriate tax period. Leave all supporting information with each case. Note: Carryforward cases will not be assigned priority codes Form 1138 can be received at any site. The receiving site will scan the Form 1138 claims to the appropriate site as outlined in the following table: SCANNING INSTRUCTIONS FOR FORM 1138 Doc Type Function and Program Code MFT Category Code Case Priority Code Description Tentative Carryback – Domestic 710-10064 02 TENT 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a TENT with priority code 5. Control on the tax period identified on line 4 of Form 1138. Tentative Carryback - International 710-33089 02 ITCB 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a ITCB with priority code 5. Control on the tax period identified on line 4 of Form 1138. Tentative Carryback – Domestic 710-10064 05 TENT 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a TENT with priority code 5. Control on the tax period identified on line 4 of Form 1138. Tentative Carryback - International 710-33089 05 ITCB 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, scan into CII as a ITCB with priority code 5. Control on the tax period identified on line 4 of Form 1138. Note: If correspondence includes a copy of Letter 2643C, write the CSR number from the letter on the top of the Form 1138 and place the letter in the back of the case. Enter the CSR number when validating. For Ogden – BMF Carrybacks are scanned. Note: Although a Form 1138 must only be filed by a corporation occasionally Estates or Trusts (Form 1041) will mistakenly file as well. Scan all Forms 1138 into CII as directed in the chart above. Accounts Management will address the incorrect filing of a Form 1138 by Estates or Trusts (Form 1041).
APPENDIX J - SCANNING CATEGORY A CASES (CATA)
Exhibit 3.13.6-10 APPENDIX J - SCANNING CATEGORY A CASES (CATA) Form 1040-X cases are being screened for Category A (CATA) criteria prior to forwarding to ICT. The cases will include a cover sheet to identify the particular CATA issue and will be reviewed by Accounts Management CSRs for accuracy. CATA cases require a referral to Examination prior to taking any action. It is vital that these cases remain separated from the regular Form 1040-X and scanned into CII accordingly. These cases must be scanned into CII using the applicable category code with document type "1040-X - CATA" . Note: If hurricane Harvey, Irma or Maria or a Presidentially declared disaster in 2016, or a 2017 California wildfire is claimed on any document type use category code KATX and Function-Program Code 710-82365. For any other disaster claim, use category code DSTR and function-program code 710-82360. Both category codes are Priority Code 1 and are valid for all document types except: Faxes, ITIN and Special Processing. These Category Codes are not valid with any of the ID Theft doc types. Scan these documents to: Domestic English - 0630103922 or Domestic Spanish - 0630176475. Select AUSC as the DSC for domestic and Spanish and PSC (Philadelphia) International. Scanning of any pre-identified Category A (CATA) claims requires expedited handling. The following information outlines the procedures for the scanning of these CATA claims. CAT-A claims will be identified by Submission Processing and forwarded to Accounts Management for review by a CSR(s) prior to scanning. Once reviewed by the CSR(s), the claims will be forwarded to ICT for scanning These Form 1040-X cases will be scanned with the appropriate category code and document type "1040-X - CATA." CAT-A with Carryback or Carryforward Criteria will be sorted to those categories. Example: Form 1040-X meeting the CATA criteria for Schedule A will be scanned using category code "CATA", with document type 1040-X - CATA. Example: Form 1040-X meeting the CATA criteria for the First-Time Homebuyer Credit will be scanned using category code FTHB, with document type 1040-X- CATA. Example: Form 1040-X meeting the CATA criteria for a disaster claim will be scanned using category code DSTR, with document type 1040-X- CATA. Each claim will include a cover sheet identifying the specific CATA criteria identified. Ensure this cover sheet is scanned as the second page of each corresponding case. SCANNING CATEGORY A CASES (CATA) Chart Form Meets CATA criteria Issue Document Type Function and Program Category Code /Priority Code Action Needed Form 1040-X Meets CATA criteria Schedule A 1040-X - CATA 710-40059 CATA Route to AM Screener before scanning. Form 1040-X Meets CATA criteria First-Time Homebuyer 1040-X - CATA 710-40051 FTHB Priority Code 1 Route to AM Screener before scanning. Form 1040-X Meets CATA criteria Disaster Claim 1040-X - CATA 710-82360 DSTR Route to AM Screener before scanning.
APPENDIX K - STREAMLINED DOCUMENTS - BMF AND IMF
Exhibit 3.13.6-11 APPENDIX K - STREAMLINED DOCUMENTS - BMF AND IMF The documents in the charts below can be identified by "Streamlined" notated on the document or return, the volume for this work is minimal. Form 1041- BMF and Form 1040-X- IMF are the only returns, that may have "Streamlined" notated on them. If "Streamlined" is not notated on the documents, process following Exhibit 3.13.6-1 for IMF and Exhibit 3.13.6-4 for BMF instructions. Work Type Doc Type Form Program Code Category Code PRIORITY Scan to IDRS BMF Internal Request, 1120 3465-BMF 710-10000 IRRQ 0 0433018072 BMF 4442 4442-BMF 700-60200 TWRO 1 0433018072 BMF Internal Requests (941, 1041, 1065, etc.) 3465-BMF 710-10000 IRRQ 0 0433018072 BMF International 1041 1041- BMF 710-33081 IXRT 0 0433018072 BMF International 4442 4442-BMF 700-60200 TWRO 1 0433018072 BMF International Internal Request, (941, 1041, 1065, 1120, etc.) 3465-BMF 710-33030 IIRQ 0 0433018072 BMF International Internal Request, 1120/706/709 3465-BMF 710-33030 IIRQ 0 0433018072 Work Type Doc Type Form Program Code Category Code PRIORITY Scan to IDRS IMF 1040-X 1040-X-IMF 710-40051 XRET 0 0538484743 IMF 4442 4442-IMF 700-60200 TWRO 1 0538484743 IMF Internal Transcripts 3465-IMF 710-40000 IRRQ 0 0538484743 IMF International 1040-X 1040-X-IMF 710-33080 IXRT 0 0538484743 IMF International 4442 4442-IMF 700-60200 TWRO 1 0538484743 IMF International Internal Request 3465-IMF 710-33040 IRRQ 0 0538484743
APPENDIX L - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT AND IDTVA - BMF
Exhibit 3.13.6-12 APPENDIX L - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT AND IDTVA - BMF DOC TYPE: IDT94X PROGRAM CODE: 710-10010 - MFT: 01,10,11,14,16 Sorting Requirements/Case Priority Category Code Description Case Priority 2 BID1 Employment Tax Correspondence/ Form 14039B. DOC TYPE: IDT1120 PROGRAM CODE: 710-10011- MFT: 02 Sorting Requirements/Case Priority Category Code Description Case Priority 2 BID2 Corporation Income Tax Correspondence/ Form 14039B DOC TYPE: IDTOTH PROGRAM CODE: 710-10011 Sorting Requirements/Case Priority Category Code Description Case Priority 2 BID3 All Other Correspondence/ Form 14039B
APPENDIX M - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDTVA - IMF AND IMF INTERNATIONAL(II) COMPLIANCE
Exhibit 3.13.6-13 APPENDIX M - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDTVA - IMF AND IMF INTERNATIONAL(II) COMPLIANCE DOC TYPE: ACSS Domestic IDT PROGRAM CODE(s): 710-40231 Sorting Requirements/Case Priority Category Code Description ACSS Domestic IDT IDI3 As identified by IDTVA. Default Program Code 40231 and Category Code IDI3. DOC TYPE: ACSS Spanish PROGRAM CODE(s): 710-40231 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description ACSS Spanish IDI3 As identified by IDTVA. Default Program Code 40231 and Category Code IDI3. DOC TYPE: AUR Open IDT PROGRAM CODE(S): 710-40222 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description AUR Open IDT IDI2 As identified by IDTVA. Default Program Code 40221 and Category Code IDI2. DOC TYPE: AUR Recon IDT PROGRAM CODE(s): 710-40222 Sorting Requirements/Case Priority Category Code Description AUR Recon IDT IDI2 As identified by IDTVA. Default Program Code 40222 and Category Code IDI2. DOC TYPE: AUR Spanish: PROGRAM CODE(s): 710-40222 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description AUR Spanish IDI2 As identified by IDTVA. Default Program Code 40222 and Category Code IDI2. DOC TYPE: ASFR Open IDT PROGRAM CODE(s): 710-40243 Sorting Requirements/Case Priority Category Code Description ASFR Open IDT IDI4 As identified by IDTVA. Default Program Code 40243 and Category Code IDI4. DOC TYPE: ASFR Recon IDT PROGRAM CODE: 710-40243 Sorting Requirements/Case Priority Category Code Description ASFR Recon IDT IDI4 As identified by IDTVA. Default Program Code 40261 and Category Code IDI14. DOC TYPE: ASFR Spanish PROGRAM CODE): 710- 40243 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDI4 As identified by IDTVA. Default Program Code 40261 and Category Code IDI14. DOC TYPE: Balance Due IDT PROGRAM CODE: 710- 40251 Sorting Requirements/Case Priority Category Code Description Balance Due IDT IDI9 As identified by IDTVA. Default Program Code 40251 and Category Code IDI9. DOC TYPE: Balance Due IDT Spanish PROGRAM CODE: 710- 40251 Sorting Requirements/Case Priority Category Code Description Balance Due IDT Spanish IDI9 As identified by IDTVA. Default Program Code 40251 and Category Code IDI9. DOC TYPE: COMP RPM - IDII PROGRAM CODE: 710- 85431- MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description COMP RPM - IDII IDII As identified by IDTVA. Default Program Code 85430 and Category Code IDII. Responses to Letters 5955C and 5956C IDII Responses to Letters 5955C and 5956C – IDRS group numbers other than 11788. NOTE: If the IDRS number begins with 11788, see Exhibit 3.13.6-1 for information regarding DOC Type: RPMC. DOC TYPE: DITA RPM PROGRAM CODE: 710- 85430, 85431, 85432, 85433 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description DITA RPM IDII As identified by IDTVA. Default Program Code 85430 and Category Code IDII. DOC TYPE: Exam Closed IDT PROGRAM CODE: 710- 40211 Sorting Requirements/Case Priority Category Code Description Exam Closed IDT IDI1 As identified by IDTVA. Default Program Code 40212 and Category Code IDI1. DOC TYPE: Exam Open IDT PROGRAM CODE: 710- 40211 Sorting Requirements/Case Priority Category Code Description Exam Open IDT IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1. DOC TYPE: Exam Open IDT Disc PROGRAM CODE: 710- 40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description Exam Open IDT Disc IDI1 As identified by IDTVA. Default Program Code 40213 and Category Code IDI1. DOC TYPE: Exam Closed IDT Disc PROGRAM CODE: 710- 40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description Exam Closed IDT Disc IDI1 As identified by IDTVA. Default Program Code 40214 and Category Code IDI1. DOC TYPE: Exam Open IDT EITC PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description Exam Open IDT EITC IDI1 As identified by IDTVA. Default Program Code 40211 and Category Code IDI1. DOC TYPE: Exam Closed IDT EITC PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description Exam Closed IDT EITC IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1. DOC TYPE: Exam SFR IDT Open PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Category Code Exam SFR IDT Open IDI1 As identified by IDTVA. Default Program Code 40215 and Category Code IDI1. DOC TYPE: Exam SFR IDT Closed PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Category Code Exam SFR IDT Closed IDI1 As identified by IDTVA. Default Program Code 40212 and Category Code IDI1. DOC TYPE: Exam SFR Recon IDT PROGRAM CODE: 710-40211 Sorting Requirements/Case Priority Category Code Description Exam SFR Recon IDT IDI1 As identified by IDTVA. Default Program Code 40216 and Category Code IDI1. DOC TYPE: Exam Spanish PROGRAM CODE: 710-40211 - MFT: 00, 29, 30, 31, 55, 65 Sorting Requirements/Case Priority Category Code Description Exam Spanish IDI1 As identified by IDTVA. Default Program Code 40210 and Category Code IDI1. DOC TYPE: TDI IDT PROGRAM CODE: 710-40240, 40241 Sorting Requirements/Case Priority Category Code Description TDI IDT IDI9 As identified by IDTVA. Default Program Code 40241 and Category Code IDI9. DOC TYPE: Refund Hold IDT PROGRAM CODE: 710-40243 Sorting Requirements/Case Priority Category Code Description Refund Hold IDT IDI4 As identified by IDTVA. Default Program Code 40242 and Category Code IDI4. DOC TYPE: II ACSS International IDT PROGRAM CODE: 710-40231 Sorting Requirements/Case Priority Category Code Description II ACSS International IDT IDI3 As identified by IDTVA. Default Program Code 40232 and Category Code IDI3. DOC TYPE: II ASFR International IDT PROGRAM CODE: 710-40243 Sorting Requirements/Case Priority Category Code Description ASFR International IDT IDI4 As identified by IDTVA. Default Program Code 40243 and Category Code IDI4.
APPENDIX N - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT - IMF
Exhibit 3.13.6-14 APPENDIX N - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IDT - IMF DOC TYPE: ID Theft IDT1 PROGRAM CODE: 710–40011 Sorting Requirements/Case Priority Category Code Description Form 14039 Case Priority 2 IDT1 Form 14039 Section B If checkbox 1 marked, scan as IDT1. If both or no boxes are checked, scanned as IDT1 and assigned to Fresno UA IDRS 1042000000. If only checkbox 2 is marked, scan as IDT4. Refer to Category IDT4 in this chart for additional information. Note: Apply the above to the references to Form 14039 within below bullets. Form 14039 alone or with Form 1040X, correspondence written in English. Also, when taxpayer indicates he wants to be contacted in Spanish but does not provide an explanation or correspondence in Spanish. Form 14039- if you receive multiple forms in one envelope, treat each Form 14039 with accompanying documentation as a separate case. Form 3949-A - Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you we're scanning Form 140391183001929 Scan as follows: Type IDTheft - IDT1 (The work type is IMF INTL if a foreign address is listed on the form – refer to next box). MFT - 30 Tax Period - Applicable Form 14039 (Foreign address including Guam, Puerto Rico or Virgin Island) Case Priority 2 IDT1 Doc Type/IDTheft - IDT1 (The work type is IMF INTL if a foreign address is listed on the form). MFT- 30 Tax Period - Applicable Scan to IDRS 1176064055 DSC - Philadelphia (PHILA) CP36I/TRNS36I charge out with DLN numbered documents CP36U/TRNS36U Case Priority 2 IDT1 Requires a separate sort due to DLN numbered documents attached. Place TRNS36I charge out on top of the numbered document. Requires a separate sort when the CP charge out comes from Files without DLN numbered documents attached. Scan electronic notice charge outs directly to Fresno UA, update the DSC field to "Fresno". New CP notice related to ID Theft but will not require a charge out or a priority. Cases will be sent directly to Fresno Unassigned Inventory IDRS 1042000000. DOC TYPE: ID Theft IDT3 PROGRAM CODE: 710-40013 Sorting Requirements/Case Priority Category Code Description DUPF or Correspondence CP36V/TRNS36V Case Priority 2 IDT3 Generally DUPF or correspondence involving multiple users or misuse of an SSN for filing purposes and a determination of the SSN owner is based on internal research - no identity theft documentation secured from the taxpayer. CP notices related to ID Theft but will not require a charge-out or a priority. Cases will be sent directly to Fresno Unassigned Inventory IDRS 1042000000. As identified by CSR. DOC TYPE: ID Theft IDT4 PROGRAM CODE: 710-35724 Sorting Requirements/Case Priority Category Code Description Form 14039★ Case Priority 2 IDT4 Form 14039 –Section B checkbox 2 marked scan as IDT4. Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 Doc Type /ID Theft IDT4 MFT- 00 Tax Period - 000000 If both or no boxes are checked scanned as IDT1. Refer to Category IDT1 in this chart for additional information. Form 14039 – if multiple forms are received in one envelope, treat each Form 14039 with accompanying documentation as a separate case. Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 Form 3949-A, Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you were scanning Form 14039. Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 If Form 14039 is received with Section B checkbox 2 marked with a Form 1040-X Detach Form 1040X and scan as Doc Type 1040-X, category code XRET or Carryback scan as carryback etc. Scan Form 14039 as category IDT4. Form 14039/ Form 3949 (edited) that meet Spanish /IMF International criteria, refer to IDT4 Spanish and IMF International below in this chart. Form 14039 (Foreign address including Guam, Puerto Rico or Virgin Island) Case Priority 2 IDT4 Form 14039 Section B - checkbox 2 marked that meet IMF International criteria. (Although these have international criteria, they are scanned using the IMF domestic doc type.) Form 14039 alone or correspondence written in English. Also, when taxpayer indicates he wants to be contacted in Spanish but does not provide explanation/correspondence in Spanish. Doc Type /ID Theft IDT4 - (The work type is IMF INTL if a foreign address is listed on the form). MFT- 00 Tax Period – 000000 Scan to IDRS 1176064055 DSC Philadelphia (PHILA) b) If checkbox 1 marked, or if both or no boxes are checked, scanned as IDT1. Refer to Category IDT1 in this chart for additional information. c) Form 14039 – if you receive multiple forms in one envelope, treat each Form 14039 with accompanying documentation as a separate case. d) Form 3949-A, Information Referral, edited as Form 14039 Identity Theft, follow the same procedures as if you were scanning Form 14039. e) If Form 14039 is received with Section B checkbox 2 marked with a Form 1040-X. Detach Form 1040X and scan as Doc Type 1040-X, category code XRET or Carryback scan as carryback etc. Scan Form 14039 as category IDT4. f) Form 14039/ Form 3949 (edited) that meet Spanish refer to IDT4 Spanish below in this chart). DOC TYPE: ID Theft IDT5 PROGRAM CODE: 710-35725 Sorting Requirements/Case Priority Category Code Description CP01 CP01E Letter 4281C and Letter 4445C replies Case Priority 2 IDT5 CP notice or letter replies/undeliverables or correspondence attached to a letter reflecting "The Originating Office on the letter – OS: P: PIP: ITIM" . Controlled on TXMOD IDRS status code "A" Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 DOC TYPE: ID Theft IDT6 PROGRAM CODE: 710-40016 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDT6 Controlled on TXMOD IDRS status code A Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 DOC TYPE: ID Theft IDT7 - Request for copies of fraudulent return(s) PROGRAM CODE: 710-35730 Sorting Requirements/Case Priority Category Code Description Case Priority 2 Form 4506-FForm 4442 with Request for copies of Fraudulent Return(s) noted on top Form 3210 from Submission Processing with Request for Copy of Fraudulent Return(s) noted on the form (may include a Form 4506/T). Letter 5835C IDT7 Controlled on TXMOD IDRS status code "A" Cases will be sent directly to Fresno's Unassigned Inventory IDRS 1042000000 DOC TYPE: ID Theft IDT8 PROGRAM CODE: 710-40017 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDT8 TRNS36P and TRNS36N created and assigned to Fresno UA IDRS 1042000000. Unassigned inventory and will not generate any charge outs. Cases are created without a priority. Other ID Theft work identified by the CSR. DOC TYPE: ID Theft IDT9 PROGRAM CODE: 710-40019 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDT9 Controlled on TXMOD IDRS status code "A" Cases will be sent directly to Fresno's Unassigned Inventory IDRS1042000000 DOC TYPE: IDT PROGRAM CODE: 710-35721 Sorting Requirements/Case Priority Category Code Description Form 15227 Case Priority 2 IDTX Controlled on ENMOD MFT- 00 Tax Period – 000000 Scan to Fresno UA IDRS 1042000000 Form 15227 Case Priority 2 IDTX-SP Controlled on ENMOD MFT- 00 Tax Period – 000000 Scan to UA Spanish IDRS 1183001929 DOC TYPE: ID Theft Spanish IDT1 PROGRAM CODE: 710-40011 Sorting Requirements/Case Priority Category Code Description Form 14039 (Spanish) Case Priority 2 IDS1 Form 14039 that meet IMF International and Spanish criteria. If checkbox 1 marked, scan as IDS1. If both or no boxes are checked, scanned as IDS1. If only checkbox 2 is marked, scan as IDT4. Refer to Spanish Category IDT4 in this chart for additional information. b) If Form 14039-SP has an address from Guam, Puerto Rico or Virgin Island or any other Foreign addresses this will be assigned to INTL, all others Form 14039-SP should be assigned to Fresno. c) Form 14039 alone with explanation in Spanish or with correspondence attached written in Spanish. d) Doc Type/ID Theft Spanish IDT1. (The work type is IMF INTL). MFT- 30 Tax Period - Applicable DOC TYPE: ID Theft Spanish IDT3 PROGRAM CODE: 710-40013 Sorting Requirements/Case Priority Category Code Description DUPF or Correspondence (Spanish) Case Priority 2 IDS3 Generally DUPF or correspondence involving multiple users or misuse of an SSN for filing purposes and a determination of the SSN owner is based on internal research - no identity theft documentation secured from the taxpayer. As identified by the CSR. DOC TYPE: ID Theft Spanish IDT4 PROGRAM CODE: 710-35724 Sorting Requirements/Case Priority Category Code Description Form 14039★ (Spanish)Case Priority 2 IDT4 All IMF Sites including Andover IPSU. Form 14039 - Section B checkbox 2 marked scan as IDT4. Cases will be sent directly to Fresno's Unassigned Inventory IDRS Number 1042000000. Form 14039 alone with explanation in Spanish or correspondence attached written in Spanish. Doc Type /ID Spanish IDT4 MFT- 00 Tax Period - 000000 If both or no boxes are checked scan as IDS1. Refer to Category IDS1 in this chart for additional information. DOC TYPE: ID Theft Spanish IDT5 PROGRAM CODE: 710-35725 Sorting Requirements/Case Priority Category Code Description CP01 CP01E Letter 4281C and Letter 4445 replies (written in Spanish) Case Priority 2 IDT5 CP Notice or letter replies/undeliverables or correspondence attached to a letter reflecting The Originating Office on the letter – OS: P: PIP: ITIM. Controlled on TXMOD IDRS Status code "A" DOC TYPE: ID Theft Spanish IDT6 PROGRAM CODE: 710-40016 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDS6 Controlled on TXMOD IDRS status code "A" DOC TYPE: ID Theft Spanish IDT7 - Request for copies of fraudulent return(s) PROGRAM CODE: 710-35730 Sorting Requirements/Case Priority Category Code Description Case Priority 2 Form 4506-FForm 4442 with Request for copies of Fraudulent Return(s) noted on top Form 3210 from Submission Processing with Request for Copy of Fraudulent Return(s) noted on the form (may include a Form 4506/T). Letter 5835CSP IDT7 Controlled on TXMOD IDRS status code "A" Scan UA Spanish IDRS 1183001929 Note: *Write entire SSN/ITIN when Form 14039 is received with other documentation containing the taxpayer's complete SSN/ITIN. Refer to IRM 21.5.1.4.2.3, Clerical Function for the Image Control Team (ICT) Correspondence Imaging System (CII), for complete details. DOC TYPE: ID Theft Spanish IDT8 PROGRAM CODE: 710-40017 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDS8 Requires a separate sort due to DLN numbered documents attached. Place TRNS36I charge out on top of the numbered document. Requires a separate sort when the CP charge out comes from Files without DLN numbered documents attached. Scan electronic notice charge outs directly to Andover, update the DSC field to "ANSC" . New CP notice related to ID Theft but does not require a charge out or a priority. Cases will be sent directly to Andover's Unassigned Inventory. DOC TYPE: ID Theft Spanish IDT9 PROGRAM CODE: 710-40019 Sorting Requirements/Case Priority Category Code Description Case Priority 2 IDS9 Controlled on TXMOD IDRS status code "A"
APPENDIX O - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IMF TAX REFORM
Exhibit 3.13.6-15 APPENDIX O - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, IMF TAX REFORM When cases have multiple forms attached with various category codes the Tax Reform Category Codes are always the first priority. For example; a case attached with the following Form(s) 5405, FTHB, Form 8994, and Tax Reform. The case will be scanned using the Tax Reform Category codes. But if Category Codes for Oars, CCATA, Carryback, Identity Theft, Injured Spouse and any category that requires an IDRS number will take precedence over Tax Reform. International criteria will take precedence over Tax Reform. Otherwise a case will be scanned using the Tax Reform Category Codes. DOC TYPE: IRC 965 1040-X PROGRAM CODE: 710-85370 Sorting Requirements/Case Priority Category Code Description Form 1040-X Case Priority 2 965X Section 965 (Transition Tax) Claims filed on Form 1040-X Attachment IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 Scan to IDRS 0134095088 DOC TYPE: IRC 965 Correspondence PROGRAM CODE: 710-85371 Sorting Requirements/Case Priority Category Code Description IMF Correspondence Case Priority 2 965C Attachment Correspondence Written communications from a taxpayer or representative – Includes Forms/wording IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 without 1040-X attached and CP247A, CP 247B, CP274C, CP256 and 3064C letter. Scan to IDRS 0134095088 DOC TYPE: Tax Reform 1040-X PROGRAM CODE: 710-85374 Sorting Requirements/Case Priority Category Code Description Tax Reform Form 1040-X Case Priority 2 TRFX Tax Reform Claims (2018 and subsequent) filed on Form 1040-X with one of the following forms attached: Schedule 8812, Form 8949, Form 8994, Form 8996 DOC TYPE: Tax Reform-1040-X PROGRAM CODE: 710-85372 Sorting Requirements/Case Priority Category Code Description Tax Reform Form 1040-X Case Priority 2 TRNX Tax Reform Claims filed on Form 1040-X With one of the following notices attached: CP10T, CP11T, CP12T, CP13T, CP16T, CP23T, CP24T, CP25T DOC TYPE: Tax Reform Correspondence PROGRAM CODE: 710-85373 Sorting Requirements/Case Priority Category Code Description Tax Reform Correspondence Case Priority 2 TRNC Tax Reform correspondence with one of the following notices attached: CP10TCP11T, CP12T, CP13T, CP16T, CP23T, CP24T, CP25T DOC TYPE: Tax Reform Correspondence PROGRAM CODE: 710-85378 Sorting Requirements/Case Priority Category Code Description Tax Reform Correspondence Case Priority 2 TRFC Tax Reform Correspondence (2018 and subsequent) with one of the following forms attached: Schedule 8812, Form 8949, Form 8994, Form 8996. DOC TYPE: IRC 965 Loose Form PROGRAM CODE: 710-85371 Sorting Requirements/Case Priority Category Code Description IRC 965 Loose Form Case Priority 2 965C Loose IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965. Scan to IDRS 0134095088
APPENDIX P - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, BMF-TAX REFORM
Exhibit 3.13.6-16 APPENDIX P - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, BMF-TAX REFORM When cases have multiple forms attached with various category codes the Tax Reform Category Codes are always the first priority. For example, a case attached with the following Form(s) 5405, FTHB, Form 8994, and Tax Reform. The case will be scanned using the Tax Reform Category codes. DOC TYPE: BMF Duplicate Filing 1041 PROGRAM CODE: 710-85375 Sorting Requirements/Case Priority Category Code Description Form 1041 amended -BMF Case Priority 2 965X Section 965 (Transition Tax) Claims filed on amended 1041 Form with an IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965. Scan to IDRS 0437386882 DOC TYPE: IRC 965 F-1065-X PROGRAM CODE: 710-85375 Sorting Requirements/Case Priority Category Code Description Form 1065-X -BMF Case Priority 2 965X Section 965 (Transition Tax) Claims filed on Form 1065-X Attachment IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 Scan to IDRS 0437386882 DOC TYPE: IRC 965 F-1120X PROGRAM CODE: 710-85375 Sorting Requirements/Case Priority Category Code Description Form 1120X Case Priority 2 965X Section 965 (Transition Tax) Claims filed on Form 1120X Attachment IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 Scan to IDRS 0437386882 DOC TYPE: BMF Duplicate Filing 1041 PROGRAM CODE: 710-85377 Sorting Requirements/Case Priority Category Code Description Form 1041 amended BMF Case Priority 2 TRFX Tax Reform (2018 and subsequent) amended 1041 with one of the following forms attached: Form 8996,Form 8949, Form 8994, Form 8927 DOC TYPE: Tax Reform F-1065-X PROGRAM CODE: 710-85377 Sorting Requirements/Case Priority Category Code Description Form 1065-X BMF Case Priority 2 TRFX Claims filed on Form 1065-X (2018 and subsequent) Attachment Form 8996, Form 8949,Form 8994, Form 8927 Attachment IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965. DOC TYPE: Tax Reform F-1120X PROGRAM CODE: 710-85377 Sorting Requirements/Case Priority Category Code Description Form 1120X Case Priority 2 TRFX Claims filed on Form 1120X (2018 and subsequent) Attachment Form 8996, Form 8949, Form 8994, Form 8927 DOC TYPE: BMF Correspondence - 1041 PROGRAM CODE: 710-85376 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Correspondence -1041 965C Correspondence regarding Form 1041Section 965 (Transition Tax) with or without IRC 965 Transition Tax Statement/Election to Pay Net Liability Under Section 965 in Installments under Section 965 and CP247A, CP247B, CP274C, CP 256 and 3064C Letter attached. Scan to IDRS 0437386882 DOC TYPE: Tax Reform Correspondence-1065 PROGRAM CODE: 710-85376 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Correspondence -1065 Case Priority 2 965C Correspondence regarding Form 1065 Section 965 (Transition Tax) with or without IRC 965 Transition Tax Statement/Election to Pay Net Liability Under Section 965 in Installments under Section 965 and CP247A, CP247B, CP274C, CP 256 and 3064C Letter attached. Scan to IDRS 0437386882 DOC TYPE: IRC 965 Correspondence-1120 PROGRAM CODE: 710-85376 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Correspondence -1120 Case Priority 2 965C Correspondence regarding Form 1120 Section 965 (Transition Tax) with or without IRC 965 Transition Tax Statement/Election to Pay Net Liability Under Section 965 in Installments under Section 965 and CP247A, CP247B, CP274C, CP 256 and 3064C Letter attached. Scan to IDRS 430499515 DOC TYPE: BMF Tax Reform Correspondence - 1041 PROGRAM CODE: 710-85379 Sorting Requirements/Case Priority Category Code Description BMF Correspondence -1041 Case Priority 2 TRFC Tax Reform correspondence (2018 and subsequent) regarding 1041 with the one of the following forms attached: Form 8996, Form 8949, Form 8994, Form 8927 DOC TYPE: BMF Tax Reform Correspondence-1065 PROGRAM CODE: 710-85379 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Correspondence -1065 Case Priority 2 TRFC Tax Reform correspondence (2018 and subsequent) regarding 1065 with the one of the following forms attached: Form 8996, Form 8949, Form 8994, Form 8927 DOC TYPE: BMF Tax Reform Correspondence-1120 PROGRAM CODE: 710-85379 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Correspondence -1120 Case Priority 2 TRFC Tax Reform correspondence (2018 and subsequent) regarding 1120 with the one of the following forms attached: Form 8996, Form 8949, Form 8994, Form 8927 DOC TYPE: IRC 965 Loose Form-1065 PROGRAM CODE: 710-85376 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Loose Form 1065 Case Priority 2 965C Loose IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 stating Form 1065. Scan to IDRS 0437386882 DOC TYPE: IRC 965 Loose Form-1120 PROGRAM CODE: 710-85376 Sorting Requirements/Case Priority Category Code Description BMF IRC 965 Loose Form 1120 Case Priority 2 965C Loose IRC 965 Transition Tax Statement/ Election to Pay Net Liability Under Section 965 in Installments under Section 965 stating Form 1120. Scan to IDRS 0437386882
APPENDIX Q - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, REFUND INQUIRY - IMF/IMF INTERNATIONAL AND BMF/BMF INTERNATIONAL
Exhibit 3.13.6-17 APPENDIX Q - DOCUMENT TYPES, CATEGORY CODES, PRIORITY CODES, REFUND INQUIRY - IMF/IMF INTERNATIONAL AND BMF/BMF INTERNATIONAL The Refund Inquiry scanning instructions are listed below. Note: If a physical returned refund check is received in ICT make a copy of the check and scan the copy. The physical returned refund check must be routed per IRM 3.8.45.5.19. DOC TYPE: Correspondence PROGRAM CODE: 710-01040 Form 3911 - IMF Sorting Requirements/Case Priority Category Code Description Correspondence 3911 Includes all loose forms and written communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which include a Form 3911, Refund Trace. Correspondence RFIQ Written communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which DO NOT include a Form 3911, Refund Trace. DOC TYPE: Correspondence PROGRAM CODE: 710-01080 Undeliverable Refund Checks inventory- IMF/IMF International and BMF/BMF International programs Sorting Requirements/Case Priority Category Code Description Correspondence UDRF CP 231, Undelivered Refund Check Returned to Us Correspondence UDRF CP32(IMF) We Sent You a Replacement Refund Check to Replace the One That Expired Correspondence UDRF CP32A(IMF) Call Us to Request a New Refund Check - Old Check Has Now Expired Correspondence UDRF CP237(IMF) Notice of Issuance of a Refund Check to Replace an Expired Check Correspondence UDRF CP237A(BMF) Please Contact us to Request a Replacement Check for the Check Correspondence UDRF Letter 533C, Refund Check Undelivered or Not Negotiated Correspondence RFIQ CP 31,32 and 32A and will apply to all Refund Inquiry Correspondence CDN 3859 Correspondence 3859 Includes all loose Claims Disposition Notice (CDN) DOC TYPE: IMF Returned Refund PROGRAM CODE: 710-01090 Sorting Requirements/Case Priority Category Code Description Correspondence 3913 Written communications from a taxpayer or representative with a voided, returned refund check. DOC TYPE: CORRESPONDENCE SPANISH - IMF INTERNATIONAL PROGRAM CODE: 710-01040 - FORM 3911 Sorting Requirements/Case Priority Category Code Description Correspondence Spanish 3911 Includes all loose forms and written Spanish communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which include a Form 3911, Refund Trace. Correspondence Spanish RFIQ Written Spanish communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which DO NOT include a Form 3911, Refund Trace. DOC TYPE: BMF CORRESPONDENCE PROGRAM CODE: 710-01040 - FORM 3911 Sorting Requirements/Case Priority Category Code Description BMF Correspondence 3911 Includes all loose forms and written communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which include a Form 3911, Refund Trace. Correspondence RFIQ Written communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which DO NOT include a Form 3911, Refund Trace. DOC TYPE: BMF Returned Refund PROGRAM CODE: 710-01090 Sorting Requirements/Case Priority Category Code Description BMF Correspondence 3913 Written communications from a taxpayer or representative with a voided, returned refund check. DOC TYPE: CORRESPONDENCE SPANISH - BMF INTERNATIONAL PROGRAM CODE: 710-01040 - FORM 3911 Sorting Requirements/Case Priority Category Code Description BMF-INT 3911 Includes all loose forms and written Spanish communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which include a Form 3911, Refund Trace. Correspondence Spanish RFIQ Written Spanish communications from a taxpayer or representative or in response to IRS requests for information or responses to letters initiated by CSRs which DO NOT include a Form 3911, Refund Trace.
Source: official text