IRM 3.13.62 — Media Transport and Control

# Part 3. Submission Processing

Chapter 13. Campus Document Services Section 62. Media Transport and Control 3.13.62 Media Transport and Control Manual Transmittal November 07, 2025 Purpose (1) This transmits revised IRM 3.13.62, Campus Document Services Media Transport and Control. Material Changes (1) IRM 3.13.62.1.7, Related Resources, Added a link to the USPS site where the Domestic and International Mail Manuals can be found. (2) Exhibit 3.13.62-1, Terms and Acronyms, Removed duplicate terms from table and rearranged to alphabetical order. Added MSU and CRX to acronym table. (3) Exhibit 3.13.62-53, Undeliverable CP Notice and C-Letter Distribution and Mailing Guide. Added instructions for CP 310, CP 312 and CP 313, undeliverable, destroy as classified waste. (4) Exhibit 3.13.62-53 - Added Send undeliverable Form 668-A Notice of Levy to ACS/CSCO. IPU 25U0291 issued 02-28-2025. (5) Minor editorial changes have been made throughout this IRM for spelling, punctuation, formatting, masking internal links etc. Effect on Other Documents IRM 3.13.62, Campus Document Services - Media Transport and Control, dated November 22, 2024 (effective January 1, 2025) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): IPU 25U0291 issued 02-28-2025. Audience Submission Processing and Accounts Management staff including clerks, tax examiners, Customer Service Representatives and managers. Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services

# Program Scope and Objectives

3.13.62.1 (01-01-2018) Program Scope and Objectives Purpose: This IRM provides mail distribution instructions for IRS campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions including instructions for mail outs of publications and returns and manual preparation of non-machinable items. Audience: The primary users are Submission Processing and Accounts Management staff including clerks, tax examiners, Customer Service Representatives and managers. Policy Owner: Submission Processing, Return Processing Branch, Mail Management / Data Conversion Section. Program Owner: Return Processing Branch, Mail Management / Data Conversion Section (an organization within Submission Processing). Primary Stakeholder: Taxpayer Services due to recent change from Wage and Investment (W&I) to Taxpayer Services (TS).

# Background

3.13.62.1.1 (01-01-2018) Background Media Transport and Control is the distribution of letters, registers, notices, transcripts, listings and forms within the Submission Processing Centers, IRS campuses, Headquarters (HQ), area offices, other agencies and taxpayers.

# Authority

3.13.62.1.2 (10-18-2019) Authority The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms. IRM deviations must be submitted in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards and elevated through the appropriate channels for executive approval. Code subsections which provide the IRS with the authority to issue levies. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

# Roles and Responsibilities

3.13.62.1.3 (01-01-2018) Roles and Responsibilities The Operations Manager secures, assigns and provides training for the staff needed to perform the task required throughout this instruction. The Planning and Analysis Staff provides feedback and support to local management to achieve and effectively monitor scheduled goal. The team manager assigns, monitors and controls the workflow to accomplish timely completion of the tasks required throughout this IRM.

# Program Management and Review

3.13.62.1.4 (01-01-2018) Program Management and Review Program Reports: The program reports provided by Monitoring is to ensure program goals are met. These reports will be utilized to report and monitor daily and weekly status of the program to completeness. Program Effectiveness: Local Management conducts quality reviews and takes and monitors corrective action to ensure quality products are released to the next function.

# Program Controls

3.13.62.1.5 (01-01-2018) Program Controls 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.

# Terms and Acronyms

3.13.62.1.6 (01-01-2018) Terms and Acronyms See Exhibit 3.13.62-1 for commonly used terms throughout this IRM.

# Related Resources

3.13.62.1.7 (01-01-2026) Related Resources Domestic and International Mail Manuals are USPS publications and are located at https://pe/usps.com IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting and Sorting. IRM 3.10.73, Campus Mail and Work Control - Batching and Numbering. IRM 10.5.1, Privacy and Information Protection, Privacy Policy. IRM 25.13.1, Taxpayer Correspondence Services. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Standards and elevates through appropriate channels for executive approval.

# Media Transport and Control

3.13.62.2 (01-01-2016) Media Transport and Control This subsection defines Media Transport and Control and provides Distribution instructions for Submission Processing Centers, Internal Revenue Service (IRS) campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions; instructions for mail outs of publications and returns; and instructions for manual preparation of non-machinable items.

# Machine Processing Guide

3.13.62.3 (01-01-2015) Machine Processing Guide Requirements for sorting, decollating, trimming, bursting, folding, inserting, labeling and mailing.

# Labeling

3.13.62.3.1 (01-01-2015) Labeling Set up labeling machine; make adjustments for continuous multiple width labels. Affix labels (per your local postal procedures). Affix labels with proper placement on all items being labeled. Examine labeling process frequently to ensure a quality product.

# Folding

3.13.62.3.2 (01-01-2015) Folding Set folder to fold forms in one pass through the machine. Ensure that the name and address shows through a window envelope. Fold notice to fit tight in the envelope.

# Inserting

3.13.62.3.3 (01-01-2015) Inserting Set up inserter. Make adjustments for forms and other inserts "stuffers" as required.

# Bursting

3.13.62.3.4 (01-01-2015) Bursting Set up burster. Make adjustments for continuous forms. Keep forms in established sequence.

# Decollating

3.13.62.3.5 (01-01-2015) Decollating Set up decollator. Make adjustments for separating continuous forms. Keep forms in established sequence. Note: Leave the pinfeed on the side of the notice where the name and address appear when bursting and decollating. This will lessen the amount of notice shifting in the envelope.

# Visual Quality Review of Printed Notices

3.13.62.3.6 (01-01-2015) Visual Quality Review of Printed Notices Pull a random sample of five (from every 100) pieces of correspondence to ensure it properly fits in the envelope. If the correspondence is multiple pages, ensure that each page represents the same taxpayer identifying number. If multiple taxpayer information is identified in the same envelope, take steps to resolve mismatches before continuing your mail out. Ensure all incoming products are reconciled to match the outgoing finished product. For example, if you receive 100 letters to be mailed after the stuffing and sealing operation is finished, you must have a total count of 100 for mailing. If there is a discrepancy in reconciliation, steps must be taken to resolve the mismatches before continuing your mail out. If the product you are mailing has equal pages for each taxpayer, the operator must check the weight of the envelopes to determine if an envelope was double stuffed. If the operator cannot identify the problem, contact the originating area to determine if notices were added or deleted to listings without proper annotation.

# Restricted Items and Security Review Log

3.13.62.4 (01-01-2015) Restricted Items and Security Review Log The following items are generally prohibited from the secure Restricted Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice: Backpacks Books Briefcases Bulky Outerwear CD or Tape Cases Fanny Packs Hats Lunch Bags Purses Shopping Bags Shoulder Totes Sports Bags Newspapers, magazines and similar type items Note: Employees can keep personal items at their desks, eat at their desks (If a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bags. First line managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

# Multifunctional Document Handling System (MDHS)

3.13.62.5 (01-01-2015) Multifunctional Document Handling System (MDHS) The Multifunctional Document Handling System (MDHS) is the principal machine used by Machine Services Units (MSU) to prepare Notices/Computer Paragraphs (CPs) for mail out. Use MDHS, whenever possible, to process all mailings. The Machine Services Manager weighs each required insert, mailer, and return envelope for each Job Number and programming the MDHS computer with the correct weights. MSU will provide weight to Service Center Mail Sorters prior to turning the mail over for presort.

# Mail Processing Equipment Operator (MPEO)

3.13.62.6 (01-01-2015) Mail Processing Equipment Operator (MPEO) The Mail Processing Equipment Operator (MPEO) receives Notices/CPs for processing through normal local procedures and identifies the work for Automated set up by Job Number. The MPEO will maintain the mail in separate weight categories, and in those cases where required by local procedures, maintain separation by Notice/CP and/or Job Number.

# MPEO Responsibilities

3.13.62.6.1 (01-01-2016) MPEO Responsibilities The MPEO handles the following activities: Producing an Audit Trail Report that accurately reflects set up time, idle time, break and lunch time, fault, and service time. Ensuring the accuracy of mail separation by weight. Note: This requirement is necessary to certify to the United States Postal Service (USPS) that the mail, which may later be commingled by the Service Center Mail Sorters during the presort operation, has been correctly sorted and counted by weight.

# Sorting Undeliverable Mail

3.13.62.6.1.1 (03-02-2022) Sorting Undeliverable Mail These are mail items that have been mailed to the taxpayer and are being returned to the IRS because they could not be delivered for various reasons. Attach envelopes to the back left corner of returns or documents with the address and postmark/Private Delivery Service (PDS) label facing outward. This mail usually has a yellow label on them from the USPS or some sort of rubber stamp from the USPS. They can also have a handwritten message on the envelope indicating it could not be delivered. Undeliverable mail can also be returned by one of the Centralized Print Sites (CPS) because it either has a "Bad Address" (i.e., does not meet the USPS standards as a valid address) or it has a "campus address" . "UD" or "UNDELS" (undeliverable mail) is generally large volume but is not priority work. In some cases, it can be held for processing later. Run the mail through the slicing machine to open the mail and load into trays, approximately 150 per tray. Tag each tray as "UD" , "UNDELS" or some indication of "undeliverable" , current date, and the volume. Place tray on mail rack. When the undeliverables are done, fill out a VOLUME sheet listing each tray type and volume on the rack. Attach the volume sheet to the rack, then send the container to the Extracting area, or they can be extracted in the Mail Sorters area, since no received date is required. Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice is to be destroyed. Let the Mail Sorters machine sort by Code Format Number (CFN) and keep each CFN pocket of mail together when you remove from each pocket. Route by the CFN (if unique to one organization), CP number, or Integrated Data Retrieval System (IDRS) number (printed in the top right-hand corner of the notice). It is not necessary to stamp a Received Date on undeliverable mail. See Exhibit 3.13.62-53, CP Notice Distribution and Mailing Guide, for action to take on all undeliverable CP notices. Some notices are not required to be routed and can be destroyed by Receipt and Control as classified waste. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records. When routing mail to another function, keep the Incoming responses separate from the undeliverable mail and identify as "UD" . If the Print Site returns letters/notices because they have a "Campus Address" or a "Bad Address " (inconsistent with USPS address standards, FINALIST), please route per the table listed below: Notices/Correspondex Letters without mailing addresses or with bad addresses (not accepted by USPS) will be returned to the service center of origin as soon as possible via overnight mail. AUSPC Internal Revenue Service Attn: R & C STOP 6052 AUSC 3651 S. IH 35 Austin, Texas 78741-0001 KCSC Internal Revenue Service Attn: Mail Sorters Stop 6054 333 W. Pershing Rd Kansas City, MO 64108 ACS Unaddressed Notices: Notices without addresses/campus addresses will be returned to the ACS area listed below. CSC IRS ACS Support 201 Rivercenter Blvd Florence, Ky 41042 FSC IRS ACS Support Stop 76 3211 S Northpointe Dr. Fresno, CA 93779 KCSC IRS ACS Support Stop 5050 Brian Korb 333 W. Pershing Rd Kansas City, MO 64108-4302 PSC IRS ACS Support M/S 4-Q26.132 2970 Market St Philadelphia, PA 19104 Reminder: Sort the mail into bundles separate from regular undeliverable mail. Identify the mail on a routing slip as either Bad Address or "Campus Address." CP 71, CP 71A, CP 71C, CP 71D, and CP 160 only - If returned as undeliverable, destroy it. Exception: If there is a USPS yellow sticker address change or handwrittenaddress change on the envelope, route to Collections Address Research (ADR). If there is any type of "protest statement" written or attached to any envelope that was "refused" , do not destroy. Route it to Collections for them to determine if it needs to be routed to the Frivolous Filer unit. The following undeliverable CP, 2797CG, and Automated Collection System (ACS) "LT" letters will be forwarded to ADR in Compliance Services Collection Operations (CSCO). Keep the undeliverables sorted separately from the responses when routing to Collection. Identify the group as "UD" . If CP or CG or LT is: Then Route to: CP 59 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. CP 259 Same instructions as above CP 501 Same instructions as above CP 503 Same instructions as above CP 515 Same instructions as above CP 516 Same instructions as above CP 518 Same instructions as above CP 521 Same instructions as above CP 522 Same instructions as above CP 601 Same instructions as above CP 603 Same instructions as above CP 615 Same instructions as above CP 616 Same instructions as above CP 618 Same instructions as above CP 621 Same instructions as above CP 622 Same instructions as above 2797CG ADR ACS "LT" letters (except LT-11) ADR Letter 11 ACS Support When the Mail Sorters machine cannot sort the undeliverable mail by the CFN, use the chart below, your routing guide, or Exhibit 3.13.62-53, CP Notice and C-Letter Distribution and Mailing Guides, to determine routing or the originator. ITEM DESTINATION Automated Underreporter (AUR) Correspondence AUR Branch Items with yellow tag address correction Originator (Including "refused" and "unclaimed" CP 504, CP 523, CP 604, and CP 623) Computer Paragraphs (CPs) See Exhibit 3.13.62-53. Route any undeliverable Letter 4445C to Andover. Use either of the following addresses, depending on the carrier: For a PDS, use: IRS Stop 604 310 Lowell St. Andover, MA 01810-4500 For the USPS, use: Internal Revenue Service P. O. Box 9039 Andover, MA 01810-0939 Undeliverable volumes from the USPS must be reported using Unit Production (UPC card) under OFP code 31-140-00800.

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

3.13.62.6.1.1.1 (01-01-2015) Undeliverable Bulk Rate or Standard Mail Kansas City Submission Processing Center and Ogden Submission Processing Center (KCSPC and OSPC Only) Undeliverable standard or bulk rate mail (formerly known as third class mail, which is normally tax packages is returned to one of two sites listed below with the following return address on the package: SITE RETURN ADDRESS IMF - Kansas City P.O. Box 218499 Kansas City, MO 64121-8499 BMF - Ogden Ogden, UT 84201 Destroy all undeliverable standard mail, generally tax packages as classified waste. Recycling this material is acceptable if all taxpayer specific information is removed. Since taxpayers could possibly use the address listed on a tax package mailed to them to correspond with the IRS, do not automatically destroy all items received from the specific Post Office Box in Kansas City or unique Zip Code in Ogden. If any correspondence addressed to one of these addresses is found mixed in with the tax packages, pull it out. Extract, sort, and route appropriately using Exhibit 3.13.62-53, CP Notice and C-Letter Distribution and Mailing Guides.

# Mail out Processing Procedures

3.13.62.7 (01-01-2016) Mail out Processing Procedures Use the most current Domestic Mail Manual when boxing or bundling, tying, sacking and mailing. Note: See IRM 3.13.62.1.7, Related Resources for website to download the current Domestic Mail Manual. For Forms mailed to Puerto Rico and Virgin Islands from IRM 3.13.62, Media Transport and Control, sort, tie and insert envelopes in accordance with instructions provided by Regional Postal Service Representatives. These bags will then be placed in Air Freight Containers and shipped via Air Freight or Air Freight Forwarder to General Post Office, 585 Ave FD Roosevelt, San Juan, PR 00936. Note: Contact Headquarters, HQ:F:P, Traffic Management Unit on any problems with the above. Forms mailed internationally will adhere to the International Mail Manual. Note: See IRM 3.13.62.1.7, Related Resources for website to download the current International Mail Manual. Effective January 26, 2015, the Unites States Postal Service (USPS) requires all parcels and packages to have a barcode (USPS Label 400). The following parcels and packages require the Label 400: Priority Mail Priority Mail Express First Class Mail Package Services Parcel Select Parcel Select Lightweight Any manila envelope (flats) that weighs 13 ounces or more Exception: Regular envelopes, certified mail, and flats not weighing 13 ounces or more do not require the Label 400. Current certified mail labels are still being accepted by the USPS. New revised certified mail labels with the bar code imbedded will be sent out prior to January 26, 2015. Assigned mail room personnel must order the Label 400 from USPS. Order the Label 400 by calling the USPS at 800-222-1811. It will take 7 to 10 days to receive the labels.

# Shipping Procedures (Other than to a Corresponding Campus)

3.13.62.7.1 (03-09-2017) Shipping Procedures (Other than to a Corresponding Campus) All campus mail rooms have designated baskets/buckets set up for sites that they mail to daily. If you are mailing to one of these sites, you simply need to enclose your document in an envelope with the function/mail stop indicated on the outside envelope with the Form 3210, Document Transmittal and document enclosed. If you are mailing "single" documents (i.e., not an entire box full of documents or a small shipment), prepare a Form 9814, Request for Mail/Shipping Service, to attach to your submission before routing to your campus mail room. A Form 9814, Request for Mail/Shipping Service, must be accurately completed and submitted with the mail piece by the Sender. Mail room staff may reject the mail piece if the Form 9814 is not submitted or accurately completed, does not provide justification for Air Delivery Service and/or does not contain an authorization name and signature. Note: A Form 3210 must accompany the Form 9814 or be placed inside the box when delivered to the mail room. Form 9814 is not a substitute for the Form 3210, even though it has the sender's name on it. The tracking number will be identified on the Form 9814 and will be emailed to the Sender via UPS World Ship or Form returned to the sender with the tracking number attached. The Form 9814 must be archived for one year, per Document 12829- General Records Schedule (GRS) 5.5, Item 020 – Mail, printing and telecommunication services management records. Refer to IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier, and IRM 10.5.1.6.9.2, Mail through USPS, for proper data protection procedures when shipping PII. If you are mailing multiple documents (i.e., a box full of documents) to another IRS site, agency, or individual you must secure the proper shipping box, internal packaging (i.e., an envelope, a plastic bag, a small box) etc., and follow the shipping guidelines outlined in the Postal and Transport Policy website at http://publish.no.irs.gov/mailtran/pii.html. Seal the box when you route to shipping. Prepare a Form 9814 and attach to the box for shipping personnel to use to prepare the label. Note: Always follow the guidelines indicated on the Form 9814 and secure proper signature if Overnight delivery is necessary. Otherwise, it will be shipped UPS Ground, or the cheaper method. IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier and IRM 10.5.1.6.9.2 , Mail through united States Postal Service (USPS).

# Transmittal Procedures to Other Offices

3.13.62.8 (08-28-2020) Transmittal Procedures to Other Offices Receive items to be transmitted to other offices from areas authorized to initiate shipments. Transmit the registers and listings to the area offices in accordance with all other current procedures. Registers and listings shipped to area offices may either be microfilm tapes or hard copy printouts. If documents with multiple destinations within the Headquarters are shipped in the same container, be sure that the receiver's identification, (Office symbols and room number) are highlighted on each Document to ensure proper Distribution. Note: All Individual Master File (IMF) forms identified as international returns must be transshipped to the Austin Submission Processing Campus, 3651 Interregional Highway, Austin, TX. 73301–0002, within 24 hours of receipt. All Business Master File (BMF) Forms for Excise taxes, (e.g., Form 2290, Form 2290FR ,Form 2290SP, Form 720, etc.) and Estate and Gift Taxes (e.g., 706, 709, etc.) transship to the Internal Revenue Service Stop 5701G, 7940 Kentucky Dr Florence, KY 41042-0001 within 24 hours of receipt. All other BMF returns identified as International returns must be transshipped to Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Ogden, UT 84201–0005, within 24 hours of receipt. To avoid the risk of tampering and to reduce the opportunity for the disclosure of personally identifiable information (PII), IRS pipeline (unprocessed batch tax returns) work transported from one IRS location directly to another IRS location will be sent via courier in a secured truck. Submission Processing manager or designee will: Have IRS personnel witness and ensure all work for transporting is loaded onto the truck. Ensure that the truck door is secured with a numbered tie lock before leaving the originating area. Document the date, time, and tie lock number on the log sheet. Ensure that the tie lock is still secured upon arrival at the receiving area. Document the date, time, and tie lock number on the log sheet. The lock can then be removed, and SP will off load the work, taking it to its destination within the receiving area. The tie lock must be disposed of after it is removed, and it must only be used once. Reconcile a sample of the documentation from the originating and receiving area at least once per month. Note: Any discrepancies with the transported work must be reported immediately to the Headquarters IRM analyst. An IRS manager or designee (one at the sending end and one at the receiving end) will conduct a review by observing the process at least once per month. The review needs to be documented, initialed and dated by the reviewer and kept on file for no less than one year. Any discrepancies identified during the review must be reported to the Headquarters IRM analyst within two business days after the review has been conducted. Note: Real Estate and Facilities Management (REFM) will be conducting random reviews to verify that the transportation truck vehicle cargo doors are locked prior to delivery and upon receipt of pipeline work from one facility to the other. This review is separate from the one conducted by Submission Processing manager or designee.

# Form 3210, Document Transmittal

3.13.62.8.1 (01-01-2015) Form 3210, Document Transmittal Form 3210 is a four-part general-purpose transmittal form used by all IRS functions. Preparation of a Form 3210, Document Transmittal is the responsibility of the office originating the document and making the determination that security handling is required. The mail manager in each Submission Processing Center (SPC) will ensure procedures are current as to the processing and control of all Form 3210s. Procedures will permit the originating office to obtain a block of numbers, prepare and number each form and place in an appropriate envelope. The mail manager will establish a centralized location for Form 3210 to be numbered and controlled. Each organization will prepare the Form 3210 and forward with the documents for numbering and dispatching. Put parts 1, 2 and 3 of Form 3210 in last pouch for each shipment. Seal each pouch using lead or plastic seals. File part 4 of Form 3210 while waiting for acknowledgement copy. When acknowledged Form 3210 is received, replace file copy with acknowledged copy, then route file copy back to originator if requested, otherwise destroy file copy. Each sealed carton or package within a USPS mail pouch must bear an appropriate shipping label with complete address information. Pack documents for shipment in heavy cardboard boxes and place in mail pouches. Use Postal Service orange drawstring sacks if the standard Priority Mail postal tag (obtainable from the Postal Service) is attached. Use IRS orange mail sacks to consolidate mail between Submission Processing campuses and area offices. Complete address information is not required, and accountability is for the bag only as one priority mail item. Shipments must be reviewed and acknowledged within seven working days of receipt. Release pouches or sacks to the Postal Service. If a duplicate copy of Form 3210 is returned by an area office indicating missing items, follow up with the area office to assure that items are not lost. All Form 3210 must be acknowledged.

# Suspense Copies, Form 3210

3.13.62.8.2 (04-02-2018) Suspense Copies, Form 3210 The originating office will maintain suspense copies of Form 3210 with instructions to the mail room for the acknowledgment copy to be returned. Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received. Note: For additional information refer to the Report Losses, Thefts, or Disclosures page in the Privacy and Disclosure Virtual Library at: Report Losses, Thefts or Disclosures of Sensitive Data; Report Lost or Stolen IT Assets: Disclosure and Privacy Knowledge Base. The acknowledgement copies of all Form 3210 must be documented with the date received. The Submission Processing Center (SPC) must provide the acknowledgement copy (electronic copies are acceptable) of the Form 3210 within ten 10 business days. When missing acknowledgement copies of Form 3210 are identified, the manager or designee will follow up with the SPC within five 5 business days after the 10 days has expired. Employees must document the actions taken. The documentation must either be recorded on or attached to the originator's copy of Form 3210. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

# Acknowledging Field Office Documents on Form 3210

3.13.62.8.2.1 (01-01-2017) Acknowledging Field Office Documents on Form 3210 Field offices include Form 3210 transmittal listing items in the package. The technician verifies and marks Form 3210 with a distinctive check mark ✓ adjacent to each item received on the transmittal. The technician will sign and date acknowledgment copy Form 3210 and must return it to the originator of Form 3210 within 10 business days. The campus manager directs that the current day's transmittals are separate from the previous days to ensure the earliest received dates are sent first. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals. Enterprise Electronic Fax (EEFax) will be the Servicewide standard for faxing by October 2017. For additional information refer to: Enterprise e-Fax is coming soon to a workstation near you. Originators of packages are required to provide 2 copies of Form 3210 transmittals, one that will be used as an acknowledgement copy by the campus to return in the mail. If an acknowledgement copy is not provided, and you have to mail the transmittal, then photocopy the verified transmittal and mark Acknowledgement Copy, and return to the originator at the specific address listed on the transmittal.

# Magnetic Tape Shipments

3.13.62.8.3 (01-01-2015) Magnetic Tape Shipments Address all magnetic tape shipments designated for the Data Center as follows: For other than postal service use: Detroit Computing Center, Internal Revenue Service, 985 Michigan Avenue, Detroit, MI 48226–1128 (This must also show the project code and be addressed to the attention of the Tape Library).

# Certified Mailing Procedures

3.13.62.8.4 (03-02-2022) Certified Mailing Procedures General certified mailing procedures (manually prepared shipping function): Receive certified/registered letters (non-automated) identified for certified or registered mailing from the originating campus function. Note: Any letters with a foreign address that are received for certified mailing must be sent via Registered Mail. Affix certified or registered mail sticker to the top center portion of the envelope. Prepare Postal Service Form 3811 indicating type of service and attach to the back of the envelope if a return receipt is requested. Maintain a mail log with date of mailing, taxpayer identifying number, name, address, city, state, zip code and certified or registered mail number. Ensure that the USPS acceptance employee date stamps and signs each page of the listings or logs to verify or hold as proof of mailing. Maintain these logs or listing in a secure cabinet. Seal envelopes and release to the USPS. An exact count of manually prepared certified and registered mail must be provided to the campus mail coordinator each week. Specific certified mailing procedures for C letters and other automated mailings were certified mail numbers are applied by the computer and a corresponding listing received from the originating function responsible for the mailing: Receive letters/notices from the originating function along with the corresponding listings. Use E-142 Mailer Envelope. Fold, insert, and seal letters/notices for mailing. Cross out any letters or notices from the listing that are not being mailed. Ensure that the USPS acceptance employee date stamps and signs each page of the listings and either store the listings in a locked cabinet or return the listing to the originating function. Specific mailing procedures for all Automated mailings or notices/letters mailed from the Certified Print Sites (CPS) sites: ACS LT11 (ACS), CP 77 (AKPFD), CP 90 (FPLP), CP 90C, CP 177 (AKPFD), CP 297, CP 297A, CP 297C (FPLP), CP 92, CP 242, (SITLP) are sent via USPS Bulk Proof of Delivery (BPOD) and sent from the Centralized Print Site (CPS) sites. CPS utilizes the Notice Delivery System to assign all certified and registered mail numbers, apply all bar codes and generate all certified and registered mail listings for each mailing. The numbers assigned by CPS/NDS can be reused only after a period of two years has elapsed. This new process for handling certified and registered mail is known as Outbound Return Receipt Automation and Inbound Return Receipt Automation or Outbound Return Receipt Automation (ORRA)/ Inbound Return Receipt Automation (IRRA). All Certified and Certified Return Receipt requested mail is electronically manifested or listings of the certified mail articles established with the USPS and the articles tracked through the mail system. This process is in lieu of the previous use of "Green Cards" or Postal Service Form 3811. CP 90C, CP 92, CP 242, CP 297A, and CP 297C are sent Certified Mail only – NOT Return Receipt Requested. CP 504, CP 523, CP 604, and CP 623 - Collection Balance Due and Installment Agreement Default Notices are sent by CPS as certified mail through the NDS system. All data related to the above COLLECTION DUE PROCESS notice is exchanged with the USPS by CPS and the results of the mailing are received by CPS from USPS and updates to IDRS applied or sent to update each account for which a notice was sent. The data returned from USPS as described in paragraph d above for other certified mailings is retained in a Certified Mail Repository (CMR) maintained by CPS for further research when needed by originating functions. CDP notices or accounts are the only mailings in which IDRS is updated. Other mailings receive a data file of the results from NDS to their host systems. These include AUR and ASFR. Letter 3172 and Letter 3176 Automated Lien System (ALS) letters are sent by CPS as certified mail and utilize the NDS for assigning all certified mail numbers and bar codes along with the listings. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Underreporter cases are sent through CPS and NDS and receive the same services described above. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Substitute for Return (ASFR) are sent through CPS and NDS and receive the same services described above. After the release of each mailing, CPS ships the stamped receipt certified and registered mail listings back to the originating campus for retention and use it as proof of mailing when needed by Appeals or Counsel in court proceedings. Where to Ship Certified Mail Listings for the Automated Levy Programs (CP 77, CP 90, CP 90C, CP 92, CP 177, CP 242, CP 297, CP 297A and CP 297C). Campus Designation Receiving Site Name Function Address Cincinnati Ogden Cincinnati Debbie Kuss ACS Support/CDPl 201 W Rivercenter Blvd. Stop 814G Florence Ky. 41042–0001 Austin Fresno Fresno James P. Williams ACS Support 3211 S Northpointe Dr. 1 Fresno CA 93779 Andover Atlanta Kansas City Kansas City Otis Stewart ACS Support IRS Attn: CDP Coordinator 333 W. Pershing Rd. Stop P-4 5050 Kansas City MO 64108–4302 Brookhaven Memphis Philadelphia Philadelphia Fred Orth CSCO Dept ll M/S 4-Q26.132 2970 Market Street Philadelphia PA 19104 Specific registered mailing procedures for Collection C letters and notices destined for international addresses: Receive international destination letters from the Correspondence function and notices from Compliance Services Collection Operations (CSCO). Affix pre-numbered registered mail sticker on the top center of each envelope. Originator will prepare Postal Service Form 2865 International Return Receipt and attach to the back of each mailer envelope. Prepare a separate mail log as above. Seal, meter, and mail. See paragraph (6) below. Maintain manually prepared logbooks in the Shipping function. The log must be available for research by appropriate SPC function personnel sending mail requiring certification by the manual process. Report to the SPC Mail Coordinator each week manually prepared certified and registered mail totals from all logbooks. DO NOT report computer generated as described in paragraph (2) above. Computer generated certified totals must be obtained from the SPC function. Determine the total by the number printed and subtract the number withdrawn during review. Total mailed must be furnished to the SPC Mail Coordinator each week. See IRM 3.13.62.23, for USPS Package Intercept.

# Presorted Certified Mail Procedures

3.13.62.8.5 (01-01-2015) Presorted Certified Mail Procedures Certified Mail Notices are generated by run TDA17 on Sunday, for letters dated for Monday of the following week. Report TDA1711 is generated as a United States Postal Service (USPS) firm Mailing Listing for the certified notices generated in a given cycle, computer notices 504, 523, 604, and 623. The report is in ascending notice sequence, and within each notice number, the listing is in descending certified number order. Report TDA1712 is also generated from the same information as TDA1711. This report lists information in ascending certified article number within each zip code. This report also has a running total of certified notices within a given cycle. Both reports are sent to Notice Review for final pulls. Upon receipt of the Extraction Listing, Report TDA2311, on Friday, Notice Review extracts the notices listed on the report. Some of these are voided and some have to be adjusted on the Integrated Data Retrieval System (IDRS) to suspend status using the STAUP command. The technical areas determine Computer Notices 523 status. The notices are then sent to the Machine Services Unit (MSU) to be folded, inserted and sealed. Notice Review currently goes through the listing crossing off all internal mail that has to go registered mail, as well as all pulls made by Notice Review. The total number of pulls will be indicated on the cover of the TDA1712 Report. Once the crossing is completed, both TDA1711 and TDA1712 are sent to Machine Services Unit (MSU). When all notices have been inserted, the Certified Envelopes and the TDA1711 and TDA1712 Reports are sent from MSU to the sorting room. A Form 3210, Document Transmittal, is used as a shipping document. Process Certified Mail Notices in sorting as follows: Include the word "CERT" in the run description entered into the sorter terminal at the start of the run. Optionally commingle certified mail with First-Class Presort mail. Place mail in 3/5-digit trays and load onto All-Purpose Carts (APCs). Prepare documentation for presentation to the Postal Service. Include the certified fee on the line for "Additional Postage Payment" in completing USPS Form 3600R and Form 3540S. The entire certified fee is included on one USPS Form 3600R, although the physical location of the certified mail may be in two runs. Place the Presort Postal Summaries, along with the supporting USPS Forms, in a large manila envelope. On this envelope, print the run description as it appears on the Presort Postal Summary Report. Place the TDA1711 and the TDA1712 Reports in a "Priority Box" provided by the USPS. Transport the "Priority Box" , the envelopes, and the cages containing the mail to the Business Acceptance Unit at the Post Office. Work out the time and place locally. Once the mail has been verified, the TDA1711 Report is "round stamped" by a Postal employee, placed in the "Priority Box" and placed in a drop at the Business Acceptance Unit. Some postal sites may wish to have the verifier perform this operation at the IRS Service Center. Work this out locally with USPS. The TDA1712 Report is retained by the Postal Service as additional verification for the USPS Form 3600R. The TDA1711 Report must be kept in the area responsible for controlling outgoing Certified Mail Listings.

# Mailout of Publications and Returns

3.13.62.9 (01-01-2015) Mailout of Publications and Returns See Exhibit 3.13.62-12, IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels.

# Tax Practitioner Newsletter Mailing Labels

3.13.62.9.1 (01-01-2015) Tax Practitioner Newsletter Mailing Labels Receive and label. Sort, tie and mail. See IRM 1.18.3, Tax Forms Distribution Programs, for more detailed instructions. Self-mailer newsletters are to be third class mail.

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

3.13.62.9.2 (01-01-2015) Pre-stuffing Operation for Non-Receipt of Form W-2/ Form 1099/ Form 1098 Program This work formerly performed by the Machine Services Units has been discontinued due to costing and staffing concerns. For additional information regarding the distribution of these packets to taxpayers please refer to IRM 21.3.6.4.7, Resolving Form W-2, Form 1099 and Form 1098 Inquiries.

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

3.13.62.10 (01-01-2016) Assistant Commissioner (A/C) International Returns Mailout (FO 66 and FO 98) For current mail out of 1040 packages to taxpayers with non-Stateside addresses the labels will be sorted by the computer by the first four letters of the country name; and designated by package code and destination. Remove from the label sequence and hold separate for insertion into a E-44 envelope the FO 98 (Mail Label Service Center (MLSC) 96 and 97) labels destined for Canada and Mexico. Remove from the label sequence and hold separate for application to envelopes bearing appropriate postage the FO 98 and 66 labels destined for areas containing US Possessions. Note: Separate the US Possessions and Non-US Possession. FO 66 has been realigned to include, Puerto Rico, Virgin Islands, American Samoa, Guam, Palau, Federated States of Micronesia, Commonwealth of the Northern Mariana Islands, Marshall Islands, Midway Islands, Palmyra, Johnston Islands, Kingman Reef, Wake Island, Howland Island, Baker Island, Jarvis Island, Canton (Phoenix) Islands and Tutuila Island.

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

3.13.62.10.1 (01-01-2015) Form 1040ES (MLSC 66 and 98), Estimated Tax for Individuals (7S7-95-11) (MLSC 96 and 97 for Canada and Mexico) Insert preaddressed 1040ES packages into mailer number-3RD for foreign addresses; for Puerto Rico, Virgin Islands, Guam, American Samoa, Canada, Mexico, Commonwealth of the Northern Mariana Islands and stateside addresses, treat as self-mailer.

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

3.13.62.10.2 (01-01-2015) Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person (7S7–26–11) Label mailer E-72T and prepare: Two Forms 1042, U.S. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Two Forms 1042–T, Annual Summary and Transmittal of Forms 1042–S. Four Forms 1042–S, Foreign Person's U.S. Source Income Subject to Withholding. One Pub 1187, Specifications for Electronic Filing of Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding for Tax Year 2018, Magnetically or Electronically. One Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations. One return envelope E-156. Insert, seal and mail.

# Key Index File (KIF) Research Listing (Daily)

3.13.62.11 (01-01-2015) Key Index File (KIF) Research Listing (Daily) Receive Run KIF-90. Route to User Support Staff, if there is an Invalid Report on top. Send the SSNADX/EINADX Listings to the SPC functional area or Field Office (FO) utilizing the employee number on the listing pages as follows: Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code. If the first two digits are an FO code, gather all transcripts for each FO code and mail to the appropriate FO for further sorting and distribution. Shipments of transcripts to a FO must be controlled with Form 3210 and must be addressed to the attention of Facilities Management Branch (FMB) mail room.

# MF Requested Transcripts (Daily)

3.13.62.11.1 (01-01-2015) MF Requested Transcripts (Daily) Receive from TRS 0201. Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows: Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and distribution. Shipments of transcripts to FO must be controlled with Form 3210 and must be addressed to the attention of FMB mail room. Priority must be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts must be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

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

3.13.62.11.2 (01-01-2016) Tax Return Print (TRPRT) Requested Transcripts/Graphic Prints (Daily) Receive Transcript print from run RDB-14/RDB-24. Route to the SPC functional area or Field Office (FO) (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows: Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO must be controlled with Form 3210 and must be addressed to the attention of FMB Mail room. Priority must be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts must be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

# IDRS Claims Disposition Record Listing

3.13.62.11.3 (01-01-2015) IDRS Claims Disposition Record Listing Forward both copies to the SPC Refund Inquiry function.

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

3.13.62.11.4 (01-01-2015) IDRS Diagnostic Transcripts, DIAG-P and DIAG-Q TRS-04 Route to User Support Staff.

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

3.13.62.11.5 (01-01-2015) IDRS Terminal Usage Reporting System (Report Symbol NO-D:C:H-241) (TUR-50-01) Distribute according to local requirements.

# Form 8288/ Form 8288-A, OECD

3.13.62.11.6 (02-22-2023) Form 8288/ Form 8288-A, OECD Form OECD - Mail with letter to appropriate treaty country. See Exhibit 3.13.62-10. Note: DO NOT MAIL WITHOUT EXPRESS PERMISSION FROM THE OFFICE OF THE A/C (INTERNATIONAL). APPROVAL CAN BE OBTAINED BY TELEPHONE CONTACT FTS 447-1484. Reports - Summary of Foreign Investment Real Property Tax Act (FIRPTA) Tax Withheld and IRC 1446(f)(1) withholding- Send to Statistics of Income (SOI). Summary of Form OECD - Send to SOI and A/C (International). Reconciled - Send to A/C (International), 950 L'Enfant Plaza S.W., Attn: LM:IN:I:A Washington, DC 20024-2123.

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

3.13.62.11.7 (01-01-2015) Payer Master File (PMF) Uncollectable Unpostables Meeting Penalty Criteria for TY XX (P/R/F 102-95-11) Route to Information Returns Processing (IRP) Civil Penalty Unit.

# Form 972 Listing (102-8C-41)

3.13.62.11.8 (01-01-2015) Form 972 Listing (102-8C-41) Route to Civil Penalty Unit.

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

3.13.62.11.9 (01-01-2016) Employee Plans Master File / Exempt Organization (EPMF/EO) Registers, Notices and Listings See Exhibit 3.13.62-2, EO Output and Distribution, Exhibit 3.13.62-3, Exempt Organizations - States of Jurisdiction, Exhibit 3.13.62-4, TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Office, Exhibit 3.13.62-5, EPMF Output Reports and Distribution, and Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses.

# IDRS Correspondex C Letter Handling Procedures

3.13.62.11.10 (01-01-2015) IDRS Correspondex C Letter Handling Procedures Receive IDRS C Letters (CRX0310) from computer operations in cut sheet format and route to letter review for review and association with other documents. Return Envelope E-205 (window envelope) must be inserted with each C Letter, when applicable, to facilitate the taxpayer returning their response to appropriate area within the campus. All C Letters now have a cover page that contains a return address with a nine-digit service center ZIP Code and a POSTNET bar code which can be read and sorted on incoming mail to route to the appropriate functional area designated to work the replies. C Letters from this file are commonly referred to as "Complex C Letters." After receiving the letters from the letter review area, seal and route to Mail Sorters for Presorting or seal and meter depending on local practices. Return envelope E-73 may be substituted if desired locally. Note: Mailer envelope E-125L must be used whenever a C Letter is to be mailed via certified or registered mail except when the cover page contains the computer-generated certified mail number and bar code, then use E-142.

# Miscellaneous Registers, Notices, Listings and Forms

3.13.62.12 (01-01-2015) Miscellaneous Registers, Notices, Listings and Forms This subsection provides Distribution instructions for miscellaneous registers, notices, listings and forms.

# DMF Agency Address File (480-15-21)

3.13.62.12.1 (01-01-2015) DMF Agency Address File (480-15-21) One copy to Submission Processing Center, Adjustments. One copy to Submission Processing Center, Taxpayer Advocate Office. Two copies to each Taxpayer Assistance Center, Attn: Area Assistance. One copy to Notice Review Section.

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

3.13.62.12.2 (01-01-2015) MF Report of U.S. Internal Revenue Receipts, IMF (480-40-11) and BMF (180-40-11) One copy to Area Office, Regional Chiefs Customer Service. One copy to Submission Processing Center, Accounting Branch.

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

3.13.62.12.3 (01-01-2015) EPMF (IRAF) Report of U.S. Internal Revenue Receipts One copy to Headquarters, SE:W:CAS:SP:IMF:N. One copy to Area Office, Regional Chiefs Customer Service. One copy to SPC Accounting Branch.

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

3.13.62.12.4 (01-01-2015) Summary of Excise Tax Liabilities (Report Symbol TREAS-92) (180-40-11 and 180-50-11) One copy to Area Office, Regional Chiefs Customer Service. One copy to Submission Processing Center Accounting Branch. One copy to Submission Processing Center Accounting Branch, Attn: Reports Analyst.

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

3.13.62.12.5 (01-01-2015) Million Dollar BMF EPMF Reports (Weekly 180-46-11) (Monthly 180-48-11) Send to SPC Accounting Branch, Attn: Reports Analyst.

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

3.13.62.12.6 (01-01-2015) Report of Corporate Collection - Table S-2 (Report Symbol TREAS-91) (180-40-11) Copy to Area Office, Attn: Regional Chiefs Customer Service.

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

3.13.62.12.7 (01-01-2015) Report of Individual Collections - Table S-2 (TREAS-91) (480-40-11) Copy to Area Office, Attn: Regional Chiefs Customer Service.

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

3.13.62.12.8 (01-01-2015) Quarterly Excise Tax Listing, Posting Summary for the Processing Quarter Ended, or Special Posting Summary (701-73-11 and 707-73-12) Send to Accounting Branch, Attn: Reports Analyst.

# Wager - Tax Forms (701-83)

3.13.62.12.9 (01-01-2015) Wager - Tax Forms (701-83) Send two copies to Fraud Detection Centers.

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

3.13.62.12.10 (01-01-2015) Report of ES Declarations Filed and ES Claims Validated (Report Symbol NO-3(17)(41)0-82) (480-40-11) One Copy to Area Office, Attn: Regional Chiefs Customer Service. One copy to SPC Accounting Branch.

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

3.13.62.12.11 (01-01-2015) Report of Overpayment Offsets (Report Symbol NO-3(17)(41)0-83) (480-40-11) One copy to Area Office, Attn: Regional Chiefs Customer Service. One copy to SPC Accounting Branch.

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

3.13.62.12.12 (01-01-2015) Report Form 720 IRS Numbers (Report Symbol NO03(17)(41)0-268) (Run 701-29-11) Send to SPC Accounting Branch, Attn: Reports Analyst.

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

3.13.62.12.13 (01-01-2016) Employee Plans Master File (EPMF SCCF Extract Tape (OSPC only) Ship File Label SCF 01 - 12 to the following address: U.S. Department of Labor 200 Constitution Ave., N.W. Washington, DC 20210–0001 ATTN: Mary Bryant Rm N5454.

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

3.13.62.12.14 (01-01-2015) Control Case Inventory (735-07-11 and 735-37-11) Send to Criminal Investigation Control.

# Form 2290 Discrepancy Cases (802-19-11)

3.13.62.12.15 (01-01-2015) Form 2290 Discrepancy Cases (802-19-11) Send to appropriate Compliance Field Territory Office.

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

3.13.62.12.16 (01-01-2015) Notice List, (460-31-14 and 160-31-12) Send two copies of the Notice List to Notice Review function.

# Special Excise Tax List (701 OM 11)

3.13.62.12.17 (01-01-2015) Special Excise Tax List (701 OM 11) Send to Accounting Branch Reports Analyst.

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

3.13.62.12.18 (01-01-2015) Report of Mathematical Verification of Returns (Report Symbol NO-D:R:R-31) Two copies to National Office 5000 Ellin Road New Carrollton, MD 20706–1348 Attn: SE:TS:CAS:SP:IMF:DPIC

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

3.13.62.12.19 (01-01-2015) Report of Frozen Credits (Report Symbol NO-D:R:R-58) One copy to Area Office, Attn: Area Director. One copy to Chief, Management Staff. One copy to Headquarters, DC:TS:CAS:SP

# Adjustment Information Report (480-40-11)

3.13.62.12.20 (01-01-2015) Adjustment Information Report (480-40-11) Route to Adjustments Branch.

# Special Posting Summary (701-OM-12)

3.13.62.12.21 (01-01-2015) Special Posting Summary (701-OM-12) Send to Accounting Branch.

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

3.13.62.12.22 (01-01-2015) Bankruptcy Open Cases (737-24-11 737-27-11) Send to appropriate FO ATTN: Case Processing or Technical Support.

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

3.13.62.12.23 (01-01-2015) Child Support Enforcement Agencies Project 419 RUN 460-18-11 Send to Taxpayer Relations Branch.

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

3.13.62.12.24 (01-01-2015) Million $ Exempt Organization Report (180-56-11) Send to Accounting Branch.

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

3.13.62.12.25 (01-01-2015) Department of the Army Form 5174-R Refund of Prior Year Salary Overpayment Send to Adjustments Branch.

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

3.13.62.12.26 (01-01-2015) Direct Deposit Activity Report Year to Date 1040-ERA (480-26-14) Send to Headquarters, DC:TS:CAS:SP:IMF.

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

3.13.62.12.27 (01-01-2015) Electronic Filed Returns and Direct Deposit for RUN Control (480-26) Send to Headquarters, DC:TS:CAS:SP:IMF

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

3.13.62.12.28 (01-01-2015) TRACS Listing (Limited Payability, Reclamation, Unavailable Check, Miscellaneous, and Payment Over Cancellations) (793-12) Send three copies to SPC Accounting Branch.

# Distribution of AIMS Outputs

3.13.62.12.29 (01-01-2016) Distribution of AIMS Outputs See Exhibit 3.13.62-17, AIMS Outputs: Shipping Address and Exhibit 3.13.62-18, Abusive Tax Shelter.

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

3.13.62.12.30 (01-01-2015) Computerized Uniform Workload Study and Examination Planning System (NO-4000-439) Bind and send Workload and Planning Reports 418-96-11, to appropriate area office, ATTN: Chief, Examination Division.

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

3.13.62.12.31 (01-01-2015) BMF-MF Currency Transaction Report Matching Program Listing (160-40-11) Send to Examination Branch.

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

3.13.62.12.32 (01-01-2015) Form 720 Excise Tax Selection Lists and Grade Summaries (180-05-11) Field Selection List: Separate by area office. Send two copies to the appropriate Field Excise Territory Manager. Field Grade Summary: Separate by area office. Send one copy to the appropriate Field Excise Territory Manager.

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

3.13.62.12.33 (01-01-2015) Form 720 District Liability Reports (180-07-11) Separate by area office. Send one copy to the appropriate Field Excise Territory Manager.

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

3.13.62.12.34 (01-01-2015) Form 720 Excise Tax Abstract Lists (180-OD-11) Separate by area office. Send ten copies to the appropriate Field Excise Territory Manager.

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

3.13.62.12.35 (01-01-2015) Form 720 Excise Tax Index Lists (180-OF-11) Separate by area office. Send to the appropriate FO Excise Territory Manager.

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

3.13.62.12.36 (01-01-2015) Annual Audit Form 2290 Alphabetic Listing (802-33-11) Send to the appropriate Field Excise Territory Manager.

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

3.13.62.12.37 (01-01-2015) Form 2290 Liability Report - Field Counts (802-38-11) Send one copy to the appropriate Field Excise Territory Manager.

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

3.13.62.12.38 (01-01-2015) Form 2290 Liability Report - Region Counts (802-38-12) Send the second copy to Headquarters — Excise Tax Program, SE:S:C:CP:RC:EX.

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

3.13.62.12.39 (01-01-2015) Annual Alpha Wagering Tax List for Examination (Form 11C and Form 730 Filers) (110-05-11) Send two copies to the appropriate Field Office, Attn: Excise Territory Manager. Send one copy to the appropriate Field Office, Attn: Chief, Criminal Investigation. Send one copy to the appropriate Regional Office (RO), Attn: Compliance Area Director (Criminal Investigation).

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

3.13.62.12.40 (01-01-2015) District Liability Report (Form 11C and Form 730 Filers) (110-05-11) Send to the appropriate FO, Attn: Excise Territory Manager.

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

3.13.62.12.41 (01-01-2015) Regional Liability Report (Form 11C and Form 730 Filers) (110-05-12) Send to the appropriate RO, Compliance Area Director (Examination).

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

3.13.62.12.42 (01-01-2015) Report of Individual Income Tax Examination Changes (Form 1902-B) (ACR-3000) Burst. Send to Campus Examination or Collection Branch.

# Form 1902-B Error Register (ACR-3000)

3.13.62.12.43 (01-01-2015) Form 1902-B Error Register (ACR-3000) Send to Campus Examination or Collection Branch.

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

3.13.62.12.44 (01-01-2015) Examination ZIP Code Report (Annual) (480-54-11 and 118-31-12) Send both copies to Headquarters SE:S:C:CP:CW:GRS.

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

3.13.62.12.45 (01-01-2016) Form 1120 Alpha Lists and North American Industry Classification System Codes (NAICS) Code Summaries (118-19-11, 118-23-11, and 118-31-11) Send Returns Posted List, Form 1120 (118-23-11): Parts 1 and 2 to Compliance Field Territory Office. Part 4 to SPC Examination Branch. Send Asset PIA Code Summary, Form 1120, (118-19-11) (one copy only) to: Each area office, ATTN: PSP Support Manager. Each SPC, ATTN: Chief, Exam Classification. Headquarters, ATTN: Team Manager, Exam Classification. Note: Area office send: Parts 1 and 2 to Compliance Field Territory Office. Part 4 to Headquarters (DC:TS:CAS:SP), Project 118 Analyst. Send Post of Duty Summary and Comparison Form 1120 (118-31-11): Part 2 to Headquarters (DC:TS:CAS:SP), Project 118 Analyst. Part 3 - Make sufficient photocopies of Part 3 to provide one complete copy for each Compliance Field Territory Office within service jurisdiction.

# Examination Return Preparer Listings and Outputs

3.13.62.12.46 (01-01-2015) Examination Return Preparer Listings and Outputs Audit Prepares (IMF and BMF) Inventory Listings (Runs 480-1Y-11 and 480-1Y-12) Send area office portions to the Program Coordinator in the appropriate Compliance Field Territory Office. Send the SPC portion to the Examination Coordinator Management Support Division. Audit Prepares (IMF and BMF) Volume Listings (monthly) (480-1V-11 and 480-1V-12) Send one copy to the Program Coordinator in the appropriate Compliance Field Territory Office. Send one copy to the Examination Coordinator Management Support Division.

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

3.13.62.12.47 (01-01-2015) Listing of IMF/BMF Prepared Returns (437-42-11 and 437-42-12) Send to the appropriate Compliance Field Territory Office.

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

3.13.62.12.48 (01-02-2019) International Boycott Report (Form 5713) Philadelphia Submission Processing Center (PSPC only) Destroy

# Centralized Files and Scheduling System Letters (CSP 4143)

3.13.62.12.49 (01-01-2015) Centralized Files and Scheduling System Letters (CSP 4143) Route to Examination Branch.

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

3.13.62.12.50 (01-01-2015) Math Error Abatement Program and Unallowable Items Reports (445-75-11) Send to Examination Branch.

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

3.13.62.13 (01-01-2015) Confirmation of Request for Information Return Listing, CP-2018 (IRP 05.42) Send to area office if Field Office (FO)/ Area Office (AO) is specified. Send to SPC function specified in heading if FO/AO is blank. Send to SPC Criminal Investigation if undeterminable.

# IRMF Request Counts (IRP-05-41)

3.13.62.13.1 (01-01-2015) IRMF Request Counts (IRP-05-41) Send to Management Support Division. BWH Control-Listing/Bad Payer List (BWH0140). Only Recreate Notice Request Performed by Management Staff for 1st 90 days after notice issue date. After 1st 90 days from notice issue date ECC-MTB responsible for notice recreates.

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

3.13.62.13.2 (01-01-2015) Underreporter CP-2000 Report by Area Office (URX 37) Send to Management Support Division, SPC Information Returns Processing (IRP) Coordinator.

# Underreporter CP-2501 Report by Area Office (URX31)

3.13.62.13.3 (01-01-2015) Underreporter CP-2501 Report by Area Office (URX31) Send to Planning and Analysis Staff, SPC Automated Underreporter (AUR) Analyst.

# Return Charge-Out (URX07)

3.13.62.13.4 (01-01-2015) Return Charge-Out (URX07) Send to Planning and Analysis Staff, SPC AUR Analyst.

# Underreporter File Labels (URX93)

3.13.62.13.5 (01-01-2015) Underreporter File Labels (URX93) Apply file labels to case folders and send to Underreporter function.

# Multiple Filer Examination Notice (MUL 20-40)

3.13.62.13.6 (01-01-2015) Multiple Filer Examination Notice (MUL 20-40) One copy to file. Two copies to Examination Branch.

# MFS 3 Case Notice (MFS 20-41)

3.13.62.13.7 (01-01-2015) MFS 3 Case Notice (MFS 20-41) One copy to files. Two copies to Examination Branch.

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

3.13.62.13.8 (01-01-2015) Multiple Filer Examination Case Summary (MUL 20.41) (Periodically) One copy to Field Territory Manager. One copy to Headquarters, Examination Division, SE:S:C:CP.

# MFS 3 Inventory (404-07-12)

3.13.62.13.9 (01-01-2015) MFS 3 Inventory (404-07-12) One copy to Headquarters, IS:S:TS:W, A-3 NCFB. Two copies to SC Examination Branch.

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

3.13.62.13.10 (01-01-2015) SPC Address Updates (404-81) Optional to Print this File Send to Underreporter function.

# Distribution of Collection Outputs

3.13.62.13.11 (01-01-2016) Distribution of Collection Outputs See Exhibit 3.13.62-21, Case Assignment Listings.

# Daily Transaction Register (DTR 03-11)

3.13.62.13.12 (01-01-2016) Daily Transaction Register (DTR 03-11) Send to Compliance Services Collection Operations (CSCO).

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

3.13.62.13.13 (01-01-2015) Delinquency Investigation (TDI) Inventory Profile and Delinquent Account Inventory Profile (Form 3624-3 pt.) Send CSCO, DAIP (Delinquent Account Inventory Profile)(TDA 40-11). Send CSCO DIAL (Delinquent Investigation/Accounts Listing). Send to Accounting Branch Non-Masterfile (NMF) DAIP (Delinquent Account Inventory Profile) (TDA 41).

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

3.13.62.13.14 (01-01-2015) Delinquent Account and Delinquent Investigation ZIP Code Summaries (TDI 37) Send CSCO.

# Levy Source Listing (TDA 13)

3.13.62.13.15 (01-01-2015) Levy Source Listing (TDA 13) Burst and send CSCO.

# IDRS Collection Listing of Unreversed TC 598 (TDI 45)

3.13.62.13.16 (01-01-2015) IDRS Collection Listing of Unreversed TC 598 (TDI 45) Send 1 copy to appropriate area office. Send 1 copy to Headquarters, PC:E:D. Send 1 copy to Compliance Area Director (COLL).

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

3.13.62.13.17 (01-01-2016) IDRS Notification of Unreversed Transaction Code (TC) 594 and TC 599 Send CSCO. EXCEPTION: Send Employee Plans Masterfile (EPMF) to ECU M/S Ogden only.

# IDRS Collection Listing of Selection Code 92 (TDI 45)

3.13.62.13.18 (01-01-2015) IDRS Collection Listing of Selection Code 92 (TDI 45) Send CSCO.

# Installment Agreement Accounts List (TDA 19)

3.13.62.13.19 (01-01-2015) Installment Agreement Accounts List (TDA 19) Send CSCO.

# Return Delinquency Notice Review Register (IT&D)

3.13.62.13.20 (01-01-2015) Return Delinquency Notice Review Register (IT&D) Send CSCO.

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

3.13.62.13.21 (01-01-2015) Expired TC 530 Accounts Listing (721-56-11) Send to appropriate area office, Attn: Case Processing or Technical Support.

# BMF Canvass Directory (720-15)

3.13.62.13.22 (01-01-2015) BMF Canvass Directory (720-15) Send to appropriate Field Territory Manager, Collection.

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

3.13.62.13.23 (01-01-2015) 53 (Uncollectable Accounts) Register and Uncollectable Accounts Greater than $25,000 Register (721-07-11) Send 1 copy to area office, Attn: Collection Files. Send 1 copy to area office, Attn: Case Processing or Technical Support.

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

3.13.62.13.24 (01-01-2016) Recap of Accounts Currently Not Collectible (Report Symbol NO-5000-149) (737-18-11) (All Submission Processing Centers (SPC) except Ogden Submission Processing Center (OSPC), Memphis Campus and Andover Campus) Send to Compliance Area Director (Collection).

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

3.13.62.13.25 (01-01-2015) IRC 2032A Election Indicator List and IRC 6324B Lien Indicator List (701-30-11) Send IRC Section 2032A and IRC 6324B Election Indicator Lists: One copy to FO Collection Division, Attn: Chief, Case Processing or Technical Support. One copy to Estate and Gift Territory Manager. Send 1 copy of IRC Section 6324B Lien Indicator List to Collection Division, Attn: Case Processing or Technical Support.

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

3.13.62.13.26 (01-01-2015) IRS Employee Delinquency Notice List (SUP-04-42) Send CSCO.

# Large Dollar ARDI Listing (TDA-80)

3.13.62.13.27 (01-01-2015) Large Dollar ARDI Listing (TDA-80) Send CSCO the following listings: Master Listing TDA 8111. SPC Listing TDA 8211. Send to Regional Commissioner, 2 copies of area office Listing TDA 8212.

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

3.13.62.13.28 (01-01-2015) IMF and BMF Report of Accounts Suspended Due to Bankruptcy (5000-91/IMF and 5000-92/BMF) Separate and distribute 1 copy of their listing to each area office, ATTN: Case Processing or Technical Support.

# TDI Supplements

3.13.62.13.29 (01-01-2015) TDI Supplements Send CSCO the following listings: Fail to Match List (SUP-05-41). Supplement Report (SUP-05-40). Employee Listing (SUP-04-42). Send to Headquarters A/C SE:LM:IN:C:C, Territory Listing (SUP-04-40).

# Employment Commission Information Listing from Run TDA-64

3.13.62.13.30 (01-01-2015) Employment Commission Information Listing from Run TDA-64 Send CSCO.

# Large Dollar Tracking Report (TDA-83)

3.13.62.13.31 (01-01-2015) Large Dollar Tracking Report (TDA-83) Send to Headquarters, Small Systems Support HQ:F:I Rm. 6209.

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

3.13.62.13.32 (01-01-2015) Delinquent Returns Activity Report, (Report System NO-5000-139) (737-43-11) Send edited report tapes form ECC-MTB to SPC using the following list: File number SPC Region 737-43-11 ATPC SER 737-43-13 KSPC MSR 737-43-14 CSPC NER 737-43-15 AUSPC MSR 737-43-16 ANPC NER 737-43-18 PSPC NER 737-43-19 FSPC WR Each SPC will: Print two report copies from tape. Send to appropriate Area Office, ATTN: Compliance Area Director (COLL) NER will mail to the following address: IRS 950 L'Enfant Plaza South, SW Washington, DC 20024-2123 Rm. 3311 ATTN: Compliance Area Director Collection SE:LM:IN:D:C Marilyn Correa

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

3.13.62.13.33 (01-01-2015) IMF Report of Non-Bankruptcy Litigation Accounts (5000-225) (737-32-11) and BMF Report of Bankruptcy Litigation Accounts (5000-226) Separate and distribute to each area office a copy of their area office listing, ATTN:Case Processing or Technical Support.

# Employer Tax Employee Project (ETEP) IMF Generated Leads

3.13.62.13.34 (01-01-2015) Employer Tax Employee Project (ETEP) IMF Generated Leads Information Systems Management (MITS:S:CP:E:IH) will produce following: 10 batches of ETEP IMF generated leads One batch for each SPC Within each batch one set of ETEP IMF Generated Leads for each area office Produce a count showing the total number of cases for that set of ETEP lead source documents, at the end of each set of ETEP Lead Source Documents Each SPC will distribute these leads to their area offices, Attn: ETE Coordinator. The cumulative reports are to be sent to the following addresses: Internal Revenue Service 5000 Ellin Rd. Lanham, MD. 20706-1348 (MITS:S:CP:E:IH) NCFB Internal Revenue Service 1111 Constitution Ave NW RM 7539 (SE:S:CO:C:P) Washington, DC 20224–0001

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

3.13.62.13.35 (01-01-2015) Incorrect Mail Label Data Register (707-13-11) Route to Entity Control.

# Distribution of Taxpayer Service Outputs

3.13.62.14 (01-01-2015) Distribution of Taxpayer Service Outputs This subsection provides Distribution instructions for Taxpayer Service Outputs and SPC Control File Outputs.

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

3.13.62.14.1 (01-01-2015) Taxpayer Service Quality Review Reports (Report Symbol NO-TR:R:T-126) (QMS 06-40) Send to the appropriate area office, Attn: Chief, Taxpayer Service.

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

3.13.62.14.2 (01-01-2015) Listing of Undelivered Refund Checks (714-39-11, 714-40-11, 39-21 and 40-21) Use table below to distribute listing of undelivered refund checks: *714-39-11 **714-39-21 ***714-40-21 (a) Send 1 copy of each listing to SPC Penalty Area Office (PAO). (a) Send 3 copies to appropriate FO Chief, Taxpayer Division. (a) Send 3 copies appropriate FO Chief, Taxpayer Service Division. (b) Send 1 copy of the October listing only to Fraud Detection Centers. (b) Send 1 copy to Fraud Detection Centers (QRDT). (b) Send 1 copy to Fraud Detection Centers (QRDT). (c) Separate 4 copies of each listing by FO: Send 1 copy to appropriate FO Attn: Chief, Taxpayer Service Division. FO 66 and 98 to OP:IN:D:CS. Send 1 copy to PAO in FO. Send 2 copies to the PAO in FO. (c) Send 1 copy PAO in FO. **(August prior year in ZIP Code sequence). (c) Send 1 copy to PAO in FO. ***(August prior year in Alpha Sequence). Print 6 copies of October listing; 6 copies of January listing.

# Distribution of FUTA Program Outputs

3.13.62.15 (01-01-2015) Distribution of FUTA Program Outputs Send 1 copy to PAO in FO.

# Distribution of Criminal Investigation Outputs

3.13.62.16 (01-01-2016) Distribution of Criminal Investigation Outputs See Exhibit 3.13.62-23, Criminal Investigation Case Management and Time Reporting System and Exhibit 3.13.62-24, Correspondex Letters Reports.

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

3.13.62.16.1 (01-01-2015) Unmatchable Information Return Output (UIR 25-40 and UIR 27-40) Send to area office, SPC or Headquarters Criminal Investigation, if specified. Send to SPC Criminal Investigation, if undeterminable.

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

3.13.62.16.2 (01-01-2015) Multiple EIN/Common Address Listing (125-27-11-May and 139-23-11-July) Send to Chief, Fraud Detection Centers.

# Returned EIP Debit Cards

3.13.62.16.3 (07-09-2020) Returned EIP Debit Cards If a taxpayer returns a debit card indicating "Economic Impact Payment" , forward the returned debit card along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. List the debit card number on the Form 3210. Note: If the Refund Inquiry Unit is located in another building, seal the debit cards in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

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

3.13.62.16.4 (01-01-2015) Criminal Investigation Case Management and Time Reporting System (Report Symbol NO-OP:CI-46) Group and Field Level Reports and Date Tables for shipment of reports: Produce Reports Ship Reports *01/02/2001 01/05/2001 02/05/2001 02/08/2001 03/05/2001 03/08/2001 *04/02/2001 04/05/2001 05/01/2001 05/04/2001 06/04/2001 06/07/2001 *07/02/2001 07/05/2001 08/03/2001 08/06/2001 09/04/2001 09/06/2001 *10/01/2001 10/04/2001 11/05/2001 11/08/2001 12/03/2001 12/06/2001 *01/02/2002 01/04/2002 Regional/National Level Reports (Enterprise Computing Center at Martinsburg (ECC-MTB) Only): Produce Reports Ship Reports *01/08/2001 01/11/2001 02/05/2001 02/08/2001 03/05/2001 03/08/2001 *04/02/2001 04/05/2001 05/01/2001 05/03/2001 06/04/2001 06/07/2001 *07/02/2001 07/05/2001 08/06/2001 08/09/2001 09/04/2001 09/06/2001 *10/01/2001 10/04/2001 11/05/2001 11/08/2001 12/03/2001 12/06/2001 *01/07/2002 01/10/2002

# Data file PCS0801xxxx

3.13.62.17 (01-01-2015) Data file PCS0801xxxx Generated weekly at Martinsburg Computing Center / Andover Service Center (ECC-MTB/ANSC). Individual file of Partnership Control System (PCS) updates for each AIMS database where xxxx represents the SCAB for the AIMS Service Center (SC).

# Data file PCS1001

3.13.62.17.1 (01-01-2015) Data file PCS1001 Generated weekly at ECC-MTB/ANSC. Downloaded copy of the PCS database. Used at ECC-MTB and ECC-MEM to refresh SC PCS databases at both CCs.

# Data file PCS0719

3.13.62.17.2 (01-01-2015) Data file PCS0719 PCS datafile FTP monthly from Enterprise Computing Center, Martinsburg Andover Service Center (ECC-MTB/ANSC) to CSC for use by Appeals.

# Data file PCS2502xxxx

3.13.62.17.3 (01-01-2015) Data file PCS2502xxxx Generated weekly at each Service Center (SC) and FTP (from ECC-MEM) or copied (from Enterprise Computing Center, Martinsburg Brookhaven Service Center (ECC-MTB/BSC), Philadelphia Service Center (PSC), Ogden Service Center (OSC), Austin Service Center (AUSC) to ECC-MTB/ANSC.

# Report file PCS2801

3.13.62.17.4 (01-01-2016) Report file PCS2801 Generated on demand at Campus Tax Equity and Fiscal Responsibility (TEFRA) Function (CTF) campuses (Brookhaven and Ogden) or at National Office.

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

3.13.62.17.5 (01-01-2015) Notice files PCS4142, PCS4242, PCS4342, PCS4442, PCS4542, PCS4742, PCS4842, PCS4942 Taxpayer Notice files generated at Enterprise Computing Center, Memphis (ECC-MEM) or ECC-MTB and electronically transmitted to CTF campuses for printing and mailing. See Exhibit 3.13.62-46 for Letter Numbers and descriptions.

# Data file PCS5302

3.13.62.17.6 (01-01-2015) Data file PCS5302 Generated weekly at ECC-MTB/ANSC and electronically copied to the Ogden CTF for local use.

# Data file PCS6701/ PCS 6702

3.13.62.17.7 (01-01-2015) Data file PCS6701/ PCS 6702 Report files generated monthly at ECC-MTB/ANSC. Written to compact disk (CD) and distributed to Tax Equity and Fiscal Responsibility Act (TEFRA) contacts.

# Print file PCS7001

3.13.62.17.8 (01-01-2016) Print file PCS7001 Generated weekly at ECC-MTB/ANSC and electronically transferred to the two CTF campuses at Brookhaven and Ogden for printing of included reports. See Exhibit 3.13.62-46, Remittance Processing System, for Report Numbers and descriptions.

# Data file PCS9101

3.13.62.17.9 (01-01-2015) Data file PCS9101 A copy of PCS1301 used by BSC and OSC and input into PCS28 (IVL).

# Shipping Procedures for Statistics of Income (SOI) Material

3.13.62.18 (01-01-2016) Shipping Procedures for Statistics of Income (SOI) Material See IRM 1.13.3, Statistics of Income, Document Management.

# Taxpayer Compliance Measurement Program (TCMP)

3.13.62.19 (01-01-2015) Taxpayer Compliance Measurement Program (TCMP) Send to Taxpayer Relations Branch.

# Social Security Administration (SSA) Shipments

3.13.62.20 (01-01-2015) Social Security Administration (SSA) Shipments This subsection provides instructions for the various documents shipped to SSA, including SSA addresses and any items returned from SSA.

# Transmittal of Documents to SSA

3.13.62.20.1 (01-01-2017) Transmittal of Documents to SSA Sort all documents by form number. Forward any document relative to correspondence directing replies to a specific address: Form 8955-SSA must be mailed to Ogden, M/S 6054. OSPC will date stamp and forward to the Social Security Administration (SSA). OSPC will extract any item meant for IRS processing and route to the applicable function. OSPC will mail the Form 8955-SSA (no IRS documents or correspondence) to SSA at the following address: Social Security Administration Data Operations Center Attn: ERISA Process 1150 East Mountain Dr Wilkes-Barre, PA 18702-7797 Sort to Group G, if no group specified for a document. If current procedures specify additional sorting within a category, continue to perform these sorts while maintaining previously made sort categories. Maintain numeric category integrity, merge various classifications into groups. Grouping is required because each group will be sent to a different processing function at SSA. Prepare listing by Social Security Number/Employer Identification Number (SSN/EIN) on plain paper and transmittal Form 3210. Do not forward more than one group in the same transmittal. Note: Documents requiring listings of SSN or EIN of each item, SSA 7041A, SPCs now have the option of microfilming these forms before the forms are shipped to SSA. Microfilming is in lieu of preparing form listing. These forms must be sorted by form type and quantity indicated. Prepare transmittal Form 3210s for the remainder of the forms not requiring specific transmittal controls in accordance with the following instructions: Enter the transmittal code; do not use a number in the A control series. Enter the notation IRS-SSA Group Correspondence in the Document Identification portion of the Form 3210; note the appropriate group symbol, i.e., A, B, C, D, etc., after the word Group. Estimate the total number of items in the count or estimate column. No entries are required in the Remarks column. Ship the containers under control of Form 3210, Document Transmittal: Sealed with heavy tape or double sealed envelopes. Prepare a separate Form 3210 with a separate transmittal number for each container. Place the original and two copies of Form 3210 in each container and file the fourth copy. Transmit to SSA daily if volume warrants, but not less than once each week. Note: All IRS employees and contractors are responsible for protecting any PII that they may have in their possession, whether the PII is in paper form, or on IRS computer equipment. The loss, theft or unauthorized disclosure of PII places individuals at serious risk for identity theft and invasion of privacy. Additionally, the proper protection of PII helps maintain taxpayer confidence and the IRS' reputation for privacy protection, which are critical for IRS to perform its mission. Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy, for additional guidance.

# SSA Addresses

3.13.62.20.2 (01-01-2016) SSA Addresses See Exhibit 3.13.62-7, Social Security Administration (SSA) Addresses, for SSA Addresses.

# Group A Contents

3.13.62.20.3 (01-01-2016) Group A Contents Transmittal of Form W-3 and Form W-2 from the reconciliation and delinquent Form W-3 and Form W-2 to SSA (regular and special). Arrange the schedules in stacks. Sort separately, forms stamped 1092 or Resolution Trust Corporation (RTC) or Recon (Supplement) on Form OAR 5008. Joggle each stack after listing by EIN and band from top to bottom with rubber bands. Do not band the sides of the form. Place the stack in a heavy cardboard box(es). Seal and number each box. Record Transmittal Control Number on box. Prepare Form 3210, Document Transmittal, for each container. Form 3210 identifies the documents and the total number of documents being shipped to SSA. Transmit daily if volume warrants, but not less than once a week. Note: Send current year Form W-3 and Form W-2 to the appropriate Data Operations Center. See Exhibit 3.13.62-9, Social Security Administration (SSA) Addresses. Transmittal of forms stamped 1092, or RTC or Recon (Supplemental) Group A. Sort forms stamped 1092 or RTC or Recon (Supplemental) according to form number. List forms by EIN. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents. Place in boxes or packages enclosing Form 3210. Transmit schedules daily if volume warrants, but not less than once a week. Refer to IRM 10.5.1.6.9.3, Shipping.

# Group B Contents

3.13.62.20.4 (01-01-2015) Group B Contents Prepare Form 3210, listing the total number of Form 3857 or Form 9409, IRS/SSA Wage Worksheet in each container. Refer to IRM 10.5.1.6.9.3, Shipping.

# Group C Contents

3.13.62.20.5 (01-01-2015) Group C Contents Transmittal of Form SS-16, Form 2516, Form 6494, Form OAR-L5076, Form OAR-L5096, and Form SSA-7010: Sort and count forms. Prepare Form 3210, Document Transmittal, for each container. List forms and total counts of each group. Place in boxes or packages enclosing Form 3210. Transmit daily if volume warrants, but not less than once a month. Transmittal of Form 1040 unreported tip income hereafter referred to as Schedule U and Form 885 Schedules TA Group A. Combine the forms. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completion before it can be shipped to SSA. Prepare listing by SSN. Prepare Form 3210, Document Transmittal, for each container. These documents are listed by form number and total of documents. Place in boxes or packages enclosing Form 3210. Transmit schedules daily if the volume warrants, but not less than once a week. Sort and count forms. Prepare Form 3210, Document Transmittal, for each container. List forms and total count for each group. Place in boxes or packages enclosing Form 3210. Transmit daily if volume warrants, but not less than once a week. Transmittal of Form SSA-4002A and Form 4029, and employer correspondence to correct erroneously reported Social Security Number and/or name: Sort and count forms. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group. Place in boxes or packages enclosing Form 3210. Transmit daily if volume warrants, but not less than once a month. Transmittal for Form OAR-7041A, Form 885F, and Amended Form 1040SE. Sort forms by form number. Examine forms for completeness. If there is no SSN, the form must be sent back to Correspondence for completeness before it can be shipped to SSA. Prepare listing by SSN. Prepare Form 3210, Document Transmittal, for each container. List by form and total count of each group. Place in boxes or packages enclosing Form 3210. Transmit daily if volume warrants, but not less than once a week. Refer to IRM 10.5.1.6.9.3, Shipping.

# Group D Contents

3.13.62.20.6 (01-01-2015) Group D Contents Transmittal of Form 4361, OAAN-7003: Sort and count forms. Prepare Form 3210, Document Transmittal, for each container, listing form and total count. Place documents in package and seal enclosing Form 3210. Label each package IRS FOR MANUAL HANDLING. Refer to IRM 10.5.1.6.9.3, Shipping.

# Group F Contents

3.13.62.20.7 (01-01-2015) Group F Contents Transmittal of Form SS-4, SSA L-361, and SSA 5019 to SSA under EIN Research and Assignment System (ERAS): Receive Forms 3210s (partially prepared) with documents. Complete Form 3210, Document Transmittal, for each box, listing the total forms for each box. Place in boxes, enclosing Form 3210. Ship once a week to SSA. Refer to IRM 10.5.1.6.9.3, Shipping.

# Group G Contents

3.13.62.20.8 (01-01-2015) Group G Contents Transmittal of all other letters and forms not listed in any group: Sort forms and count each group. Prepare Form 3210, Document Transmittal, for each container, listing form and total count of each group. Place in boxes or packages enclosing Form 3210. Transmit daily if volume warrants, but not less than once a month. Refer to IRM 10.5.1.6.9.3, Shipping.

# Documents Returned from SSA

3.13.62.20.9 (01-01-2015) Documents Returned from SSA Documents that are returned from SSA must be forwarded to the originating office. If shipping and receiving personnel cannot determine the originating office these documents must be returned to the SSA Unit in the SPC for resolution.

# Tax Shelter Registration Program Output

3.13.62.21 (01-01-2015) Tax Shelter Registration Program Output This subsection provides Distribution instructions for tax shelter registration program output.

# Tax Shelter Transcript (TSR-35-40)

3.13.62.21.1 (01-01-2015) Tax Shelter Transcript (TSR-35-40) Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst, in the appropriate region(s). Send two copies to SPC 6700 /7408 Program Coordinator. Send one copy of FO Tax Shelter Summary Sheet to: Tax Shelter Team OP:EX:C, Room 2518 1111 Constitution Ave., N.W. Washington, DC 20224-0001

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

3.13.62.21.2 (01-01-2015) Tax Shelter Registration Cross Reference Listing (TSR 25-42) Send one copy to Compliance Area Director (Examination), Attn: Tax Shelter Analyst. Send two copies to SPC 6700/7408 Program Coordinator. Send one copy to Chief, Examination Division, Attn: 6700/7408 Program Coordinator.

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

3.13.62.21.3 (01-01-2015) Payer Master File (PMF) Magnetic Media Label List (PRF102-66-11) Send to Magnetic Media Coordinator in area office.

# Ramp down Procedures

3.13.62.22 (01-27-2017) Ramp down Procedures The Brookhaven, Memphis, Andover, Philadelphia and Atlanta campuses have had their Submission Processing Centers closed. The incoming and outgoing mail operations are being handled by Accounts Management Campus Support. These employees must follow the instructions given in this IRM subsection and other subsections within this IRM chapter. However, local procedure job aids may provide supplemental guidance. These instructions will be applicable to other IRS campuses if and when their Submission Processing Centers are closed. Procedures for the Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, and Philadelphia) are found in IRM 21.1.7, Campus Support.

# USPS Package Intercept

3.13.62.23 (08-26-2015) USPS Package Intercept In the event outgoing mail is sent out in error, the sender may be able to utilize the online retail USPS Package Intercept service for a cost. The Package Intercept service provides redirection of any mailable domestic mail with a tracking barcode (excludes standard mail). Please see USPS Package Intercept™ https://retail-pi.usps.com/retailpi/actions/index.action for details. To utilize this service, a purchase cardholder designated by management must: Register and establish an account on the USPS website at WWW.USPS.COM Input IRS purchase card information to build an account profile. Submit requests online. Management must monitor the number of intercept requests to identify trends and ensure quality controls are in place.

# Terms and Acronyms

Exhibit 3.13.62-1 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 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 The employee's first-line 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, 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 Acronyms Definition AC or A/CI Assistant Commissioner IRS Internal Revenue Service AC/I Assistant. Commissioner, International IVO Integrity and Verification Operation ACCT Accounting Branch KCSPC Kansas City Submission Processing Center ADJ Adjustments KITA Killed In Terrorist Action ADP Automatic Data Processing LEM Law Enforcement Manual AMRH Accounts Maintenance ECC-MTB Enterprise Computing Center, Martinsburg AO Area Office MF Master File ATF Alcohol, Tobacco and Firearms MFT Master File Tax (Code) AUR Automated Underreporter MLSC Mail Label Service Center AUSPC Austin Submission Processing Center MSPC Memphis Submission Processing Center BMF Business Master File MSU Machine Services Unit BRM Business Reply Mail NCFB New Carrollton Federal Building BWH Backup Withholding NO National Office CAF Centralized Authorization File NPS National Print Strategy CAWR Combined Annual Wage Reporting NR No Remittance CCA Case Control Activity OFP Organizations Functions and Programs CIB Criminal Investigation Branch OSPC Ogden Submission Processing Center COLL Collections OR Output Review CP Computer Paragraph PAO Penalty Appeals Officer CRX Correspondex Review PII Personally Identifiable Information CSCO Compliance Services Collection Operations PMF Payer Master File CUM Cumulative POA Power of Attorney CY Calendar Year PRP Problem Resolution Program DCC Detroit Computing Center QRDT Questionable Refund Detection Team DIS Distributed Input System RDD Return Due Date DLN Document Locator Number RO Regional Office DLY Daily TIF Processing SCCF Service Center Control File ECC-MEM Enterprise Computing Center, Memphis SCEB Service Center Examination Branch ECC-MTB Enterprise Computing Center, Martinsburg SCF Sectional Center Facility ECU Entity Control Unit SITLP State Income Tax Levy Program EIN Employer Identification Number SPC Submission Processing Center EO/BMF Exempt Organization Business Master File SSA Social Security Administration EPMF Employee Plans Master File SOI Statistics of Income EPPS Employee Plans Processing Staff SPC Submission Processing Center ERAS EIN Research and Assignment System SRC Secured Returns Code FLC File Location Code STAT Statute Control FO Field Office TAS Taxpayer Advocate Service FPLP Federal Payment Levy Program TC Transaction Code FY Fiscal Year TD Treasury Directive FYM Fiscal Year Month TDA Taxpayer Delinquent Account HQ Headquarters TDI Taxpayer Delinquent Investigation ID Identification TEFRA Tax Equity and Fiscal Responsibility Act IDRS Integrated Data Retrieval System TP Taxpayer IMF Individual Master File UNP Unpostable IRAF Individual Retirement Account File URP Underreporter Program IRC Internal Revenue Code USPS United States Postal Service IRM Internal Revenue Manual ZIP Zone Improvement Plan IRP Information Returns Processing

# EO Output and Distribution

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

# Exempt Organizations - States of Jurisdiction

Exhibit 3.13.62-3 Exempt Organizations - States of Jurisdiction (1) For the Area Offices, TE/GE copies of Output refer to Exhibit 3.13.62-2 separate, bind and ship to the Area Office based upon the state of jurisdiction listed below: TE/GE Area Offices States of Jurisdiction 1 Northeast Maine New Hampshire Vermont Massachusetts Connecticut Rhode Island New York 2 Mid-Atlantic Pennsylvania New Jersey Delaware Maryland North Carolina South Carolina Virginia District of Columbia 3 Great Lakes Area Ohio Michigan Kentucky West Virginia Indiana Illinois Wisconsin 4 Gulf Coast Area Tennessee Mississippi Louisiana Florida Georgia Alabama Oklahoma Arkansas Texas 5 Central Mountain Minnesota North Dakota South Dakota Nebraska Iowa Missouri Kansas Montana Wyoming Colorado New Mexico Arizona Nevada Utah 6 Pacific Coast Idaho Washington Oregon California Hawaii Alaska

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

Exhibit 3.13.62-4 TE/GE Mailing Addresses for Headquarters, Submission Processing Campuses, Area Offices, EP Processing Center, and Associate Area Offices (1) Mailing Address for Distribution of Outputs (2) Mailing Address for Distribution of Outputs—when (a) When PSPC is indicated; Internal Revenue Service 2970 Market St Philadelphia, PA 19104 Headquarters (FO 50) is indicated: Internal Revenue Service (Symbols as indicated below) 1111 Constitution Ave., N.W. Washington, DC 20224–0002 Employee Plans: TE/GE SE:T:EP NCA - 614 Exempt Organizations: TE/GE SE:T:EO NCA - 573 Government Entities: TE/GE SE:T:GE NCA - 532 (b) When CSPC is indicated Internal Revenue Service Attn: Stop 11 P.O. Box 267 Covington, KY 41019–0267 (3) Mailing addresses for Distribution of EP and EO Outputs other than those listed in (1) through (2) above. (a) Northeast Region Mailing Address Internal Revenue Service TE/GE:EP: NE 936 Silas Deane Highway - 2nd Floor Wethersfield, CT 06109 (c) When OSPC is indicated: Internal Revenue Service Attn: Research and Perfection Entity SP:PC:RandPIE Mail Stop 6273 Ogden, UT 84409–0001 (b) Southeast Region and Baltimore Area Office Mailing Address Internal Revenue Service (FO 52) Attn: Director, TE/GE EXAM P.O. Box 13163, Rm 1450 Baltimore, MD 21203–3163 (d) In addition to the above listed addresses, any output designed for shipment to EP Processing Centers will be mailed to: Ogden IRSPC Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 (c) Midstate's Region Mailing Address Internal Revenue Service SE:T:GE Director, Government Entities NCA-532 1111 Constitution Ave NW Washington, DC 20224-0002 (e) Headquarters (FO 50) Internal Revenue Service SE:T:EO Director, Exempt Organizations NCA-573 1111 Constitution Ave NW Washington, DC 20224–0002 (d) Gulf Coast Area Office Internal Revenue Service Area Manager, Gulf Coast EP Exam Area Cedar Bend Professional Center 12309 North Mopac Expressway MC 4900AUNW Austin, TX 78758 (f) Headquarters Internal Revenue Service SE:T:EP, Director, Employee Plans NCA-614 1111 Constitution Ave NW Washington, DC 20224–0002 Director, GE (1750 Pennsylvania Ave 5th Floor) 1111 Constitution Ave NW Washington DC 20224–0001 N/A (g) In addition, all output designated for Shipment to TE/GE BSP:SPP Staff will be mailed to: Internal Revenue Service Mail Stop 1110 1973 N Rulon White Blvd Ogden, UT 84201-1000 N/A

# EPMF Output Reports and Distribution

Exhibit 3.13.62-5 EPMF Output Reports and Distribution Report/Run No. Report Title Run Frequency Distribution Area:AO Distribution Area: TE/GE Distribution Area: SPC Distribution Area: H (1) 7100-17 280-40-11 Annual Return/Reports-National Totals Monthly — — — X (2) 7100-17 280-40-12 Annual Return/Reports—by A.O. Monthly — — — X (3) 7100-28 AR78/40 EP Report of Delinquent Return Notices /TDI/TDA Monthly — — X X (4) 280-45-11 Report of ED Returns Filed by POD/Case Grade Jun/Dec X — — X (5) 280-15-32 EPMF Evaluation of Return Sept. — — — X Counts by Plan Practice. Ranges (6) 280-48-11 Quarterly Report of Returns Posted to EPMF Quarterly X X X X (7) 280-49-11 Cumulative Report of Quarterly Returns Quarterly X X X X (8) 280-00-00 Employee Plans D.B. Monthly X — — X (9) 260-12-15 EPMF Controls Weekly Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 (10) 260-30-15 EPMF Controls Weekly Same as Above Same as Above Same as Above Same as Above (11) 260-30-20 EPMF Delinquency Record Counts Monthly Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000 Internal Revenue Service SE:T:BSP:SPP Mail Stop 1110 1973 N. Rulon White Blvd. Ogden, UT 84201-1000

# Distribution of Examination Reports of Discriminant Function (DIF)

Exhibit 3.13.62-6 Distribution of Examination Reports of Discriminant Function (DIF) Run Number Output Title Report Number Distribution P/R/F-460/95/11 Individual Inventory and Delivery Report (SB) 1040-1 1 and 4 P/R/F-460/93/11 Individual Inventory and Delivery Report (WI) 1040-1 P/R/F-460/93/XX Individual Inventory and Delivery Report (SC) 1040-1 5 1040-6 P/R/F-460/95/11 Individual Inventory and Delivery Analysis (SB) 1040-2 1 and 4 P/R/F-460/93/11 Individual Inventory and Delivery Analysis (WI) 1040-2 P/R/F-460/95/11 SPC Individual Inventory and Delivery Report (SB) 1040-3 1 and 4 P/R/F-460/93/11 SPC Individual Inventory and Delivery Report (WI) 1040-3 P/R/F-460/95/11 Amended Return Inventory (SB) 1040-5 1 and 4 P/R/F-460/93/11 Amended Return Inventory (WI) 1040-5 P/R/F-180-88-11 SC Corporate DIF Inventory and Delivery Prior Year (LM) / Current Year (LM) 1120-1 8 180-P6-11 SC Corporate DIF Inventory and Delivery Prior Year (SB) Reports (SC Report—prior year) 1120-4 5 180-88-12 Industry Corporate DIF Inventory and Delivery (LM) 1120-1 8 180-P6-12 AO Corporate DIF Inventory and Delivery (SB) 1120-4 6 180-88-13 National Office Industry Corporate DIF Inventory and Delivery Reports (SC/current year) (LM) 1120-1 9 180-P6-13 National Office SC Corporate DIF Inventory and Delivery Reports (SC/current year) (SB) 1120-4 7 180-89-11 Industry Corporate DIF Inventory and Delivery (LM) 1120-2 8 180-P7-11 AO Corporate DIF Inventory and Delivery (SB) 1120-5 6 180-89-12 National Office Industry Corporate Inventory and Delivery Reports (prior/current year) (LM) 1120-2 9 180-P7-12 National Office SC Corporate Inventory and Delivery Reports (prior/current year) (SB) 1120-5 7 180-89-13 AO Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (LM) 1120-2 8 180-P7-13 SC Corporate Inventory and Delivery Analysis Report (SC report-prior/current year) (SB) 1120-5 6 180-98-11 BMF Combined Inventory and Delivery Report (1120 current year only) (LM) 1120 9 180-P4-11 BMF Combined Inventory and Delivery Report (1120 current year only) (SB) 1120 7 180-92-11 Delivery and Inventory Report for Fiduciary Income Tax Returns Posted 1041-1 6 180-92-13 National Office Delivery and Inventory Report for Fiduciary Income Tax Returns 1041-1 7 180-96-11 SC Partnership Inventory and Delivery Report (LM) 1065-1 8 180-Q1-11 AO Partnership Inventory and Delivery Report (SB) 1065-3 6 180-96-12 SC Partnership Inventory and Delivery Report (LM) 1065-2 8 180-Q1-12 AO Partnership Inventory and Delivery Report (1065–1) and AO Partnership Inventory and Delivery Analysis Report (1065–2) (AO report—prior/current year) (SB) 1065-4 6 180-96-13 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (LM) 1065-1 1065-1 9 180-Q1-13 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Analysis Report (1065-2) (AO report -prior year) (SB) 1065-1 1065-2 4 180-96-14 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (LM) 1065-1 1065-2 9 180-Q1-14 National Office AO Partnership Inventory and Delivery Report (1065-1) and AO Partnership Inventory and Delivery Analysis Report (1065-2) (AO report -prior year) (SB) 1065-1 1065-2 4 180-23-11 1066–1 Service Center Reports (prior year) 1066-1 8 180-23-12 1066–1 AO Reports (prior year) 1066-1 8 180-23-13 1066–1 National Office Reports 1066-1 9 180-24-11 SC 1120S DIF and 1120-F Inventory and Delivery (LM) 1120-3 8 180–P8–11 SC 1120S DIF and 1120-F Inventory and Delivery (SB) 1120–6 5 180-24-13 National Office Industry 1120S DIF and 1120-F Inventory and Delivery (LM) 1120-3 9 180-P8-13 National Office SC 1120S DIF and 1120-F Inventory and Delivery (SB) 1120-6 7 P/F/R-118/23/11 Form 1120 DIF Scored Returns Summary 3 P/F/R-118/23/11 1120 Returns Posted to Master File 4 180-24-12 Industry 1120S DIF and 1120F Inventory and Delivery (LM) 1120-3 8 18 0-P8-12 AO 1120S DIF and 1120F Inventory and Delivery (SB) 1120-6 IMF 1- One copy of Area tables to each respective Area Attn: Chief, Planning and Special Programs: one copy of Area Service Center series (complete series) to SC Examination Branch, Attn: Chief Classification Section 2- POD/Area Series-one copy to respective Area (POD/Area) Attn: Chief, Classification Section (Complete series) 3- Appropriate Area Office 4- Headquarters National Office SE:S:C:CP:CW:ERS BMF 5-S.C. Reports to respective Service Center Examination Branch, Attn: Chief Classification Section 6- AO Reports to respective Area Attn: Chief Planning and Special Program 7- SB/SE HQ 8- One copy of Industry tables to each respective Industry: Attn: SE:LB&I PSP Analyst 9-LM HQ

# Social Security Administration (SSA) Addresses

Exhibit 3.13.62-7 Social Security Administration (SSA) Addresses Use this address if legal residence, principal place of business, office or agency is located in any one of the states, or if no legal residence or principal place of business in any state. Wilkes-Barre Data Operations Center Wilkes-Barre, PA 18769–0001 Group Addresses Group A Social Security Administration OCRO Division of Earnings Operations Reports Analysis Br. Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300 Group B Social Security Administration OCRO Division of Certification and Coverage Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300 Group C Social Security Administration OCRO Division of Earnings Operations Earnings Reports Branch Metro West Bldg. 300 N. Greene St. Baltimore, MD 21290–0300 Group D Social Security Administration OCRO Division of Registration Operation SSN Process Branch Metro West Building 300 N. Greene St. Baltimore, MD 21290 –0300 Group E Reserved Group F Social Security Administration OCRO Metro West Bldg. 300 North Greene Street Metro West Bldg. Baltimore, MD 21290–0300 Group G Social Security Administration MMB ATTN: Mail Exam and Process Section 6401 Security Blvd. Baltimore, MD 21235-0401

# Current Addresses for Exchanges of Tax Information

Exhibit 3.13.62-8 Current Addresses for Exchanges of Tax Information Treaty Country Code Mailing Address AMERICAN SAMOA AQ Mr. Tauanu-u F. Liaiagi Treasurer American Samoa Department of Treasury Pago Pago, American Samoa 96799 AUSTRALIA AS Mr. Trevor P. Boucher Commissioner Australian Taxation Officer 2 Constitution Ave. Canberra, ACT 2601 Australia AUSTRIA AU Dr. Helmut Loukota Director of the Department of International Tax Affairs Federal Ministry of Finance Himmelpfortegasse 408 Postfach 2 A-1015 Vienna, Austria BARBADOS BB Mr. G. A. Waithe Commissioner of Inland Revenue Department of Inland Revenue Treasury Building-Bridge Street Bridgetown, Barbados W.I. BELGIUM BE Mr. Joseph Van Den Einde Counselor Administration Central Des Contributions Directed C.A.E.-Tour Finances-Boite 32 Blvd. du Jardin Bontanique, 501010 Brussels, Belgium CANADA CA Mr. Pierre Gravelle Deputy Minister Branch Revenue Canada (Taxation) Ottawa, Ontario, Canada KIA OL8 CHINA CH Mr. Nui Licheng Deputy Commissioner General Taxation Bureau the Ministry of Finance Beijing The People's Republic of China CYPRUS CY Director of Inland Revenue Department Ministry of Finance Nicosia, Cyprus NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007 DENMARK DA Mr. Jens Christiansen Kontorchef Statsskattedirektoratet 6, Kontrolkontor Meldahlsgade 51613 Copenhagen V Denmark DOMINICA DO Mr. Gilbert Williams Financial Secretary Ministry of Finance Inland Revenue Division King George V Street Roseall, Dominico EGYPT EG Mr. Abdel Gafaar Undersecretary of Finance Chief, Taxation Department Falaky Building Hussein Hagazy St. Cairo, Egypt NOTE: Mail all correspondence and Form 3206 and OECD to: Revenue Service Representative American Embassy APO New York 09038-0001 FINLAND FI Mr. Rainer Soderholm Director for International Tax Affairs Ministry of Finance Tax Department International Affairs P.O. Box 286 SF-00171 Helsinki, Finland FRANCE FR Mr. Jean-Pierre Maillard Directeur Divisionnaire Direction des Services Generaux et de l'Informatique 9, rue d'Uzes 75094 Paris, France GERMANY GM Mr. Thomas Menck Ministerialrat Federal Ministry of Finance Graurheindorfer Strasse 108 Bonn 53117 Germany GREECE GR Director, International Relations Division Section A: Tax Affairs 2-4 Sina Street 10184 Athens, Greece NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative - IRS American Embassy, Rome APO New York 09794-0007 GRENADA GJ Mr. Lauriston F. Wilson Director General Department of Finance c/o Ministry of Finance St. Georges, Grenada West Indies GUAM GQ Mr. Dave Santos Director Department of Revenue and Taxation Government of Guam 855 West Marine Drive Agana, Guam 96910 HUNGARY HU Mrs. Kornel Apatini General Director Minister of Finance Jozfef Nador Ter 2-4 Budapest, Hungary 1051 NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007 ICELAND IC Mr. Garoar Valdimarsson Director of Internal Revenue Rikisskattstjori Skulagotu 57150 Reykjavik, Iceland IRELAND EI Mr. P. F. Mullen Assistant Secretary Legislation and Statistics Branch Office of the Revenue Commissioners Dublin Castle Dublin 2, Ireland ITALY IT Italian Competent Authority General Directorate of Direct Taxation Ministry of Finance Division XII Viale Europa, 242 EUR, Italy NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007 JAMAICA JM Mr. Canute Miller Chairman, Revenue Board the Office Centre (10th Floor) Kingston Mall 12 Ocean Boulevard Kingston, Jamaica JAPAN JA Mr. Go Kawada Director Office of International Operations National Tax Administration 3-1-1 Kasumigaseki Chiyoda-ku Tokyo 100, Japan NOTE: Mail Form 3206 to: Office of the Assistant Commissioner (International) Attn: Chief, International Exchange Branch SE:LM:IN:I:A:E 950 L'Enfant Plaza, S.W. Washington, D.C. 20024-2123 Mail all other correspondence and Form OECD to: Revenue Service Representative-IRS American Embassy Box 208 APO San Francisco 96503-0004 KOREA KS Mr. Se-won Chang Director International Taxation Division I. International Tax Administration National Tax Administration 108-4 Susong-dong, Chongno-gu Seoul 110, The Republic of Korea (See also NOTE under Japan above) LUXEMBORG LU Dr. Jean Olinger Director, Administrationdes Contributions Directes 45, Boulevard Roosevelt Luxembourg Grand Duchy of Luxembourg MALTA MT Mr. Joe Conti Commissioner Inland Revenue Department Beltissebh Malta NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007 MOROCCO MO Mr. Mohammed Alaoui Medaghri Directeur Adjoint Division des Impots Avenue Mohammed V Quartier Administratif Rabat, Morocco NETHERLANDS NL Mr. C. Boersma Director General of Taxes Ministry of Finance Casuariestraat 32 The Hague, Netherlands NEW ZEALAND NZ Mr. David R. Henry The Commissioner of Inland Revenue P.O. Box 2198 Wellington, New Zealand NORWAY NO Mr. Willy Ovesen Director General of Taxes the Directorate of Taxes Postbiks 6300 Etterstad 0603 Oslo 6, Norway PAKISTAN PK Mr. Sajjad Hasan Pakistani Competent Authority Central Board of Revenue CDA Block III Islamabad, Pakistan NOTE: Mail all correspondence and Form 3206 and OECD to: Revenue Service Representative American Embassy APO New York 09038-0001 PHILIPPINES RP Mr. Victor A. Deoferio, Jr. Deputy Commissioner Bureau of Internal Revenue BIR Building, Diliman Quezon City Manila, Philippines NOTE: Mail all correspondence and Form 3206 and OECD to: Revenue Service Representative Manila Internal Revenue Service c/o American Embassy APO San Francisco 96528 POLAND PL Minister of Finance Post Office Box 2000-916 Warsaw, Poland PUERTO RICO RQ Arcangel Caceres, Esq. Director Bureau of Income Tax Department of Treasury P.O. Box S-4515 San Juan, Puerto Rico 00905 ROMANIA RO Mr. Nicolae Sandulescu Director of the State Income and Tariffs Directorate Ministry of Finance 8 Doamnei Street Bucharest, Romania NOTE: Mail Form 3206 and copy of OECD transmittal form to: Revenue Service Representative-IRS American Embassy, Rome APO New York 09794-0007 SWEDEN SW Mr. Stefan Vogel Riksskatteverket Utlandskontrollenheten (TR/U) S-171 94 SOLNA Sweden SWITZERLAND SZ Mr. Deiter Metzger Director, Federal Tax Administration Eigerstrasse 65 CH 3003 Bern, Switzerland TRINIDAD AND TOBAGO TD Mr. Randolph J. Kong Chairman of Board Trinidad House St. Vincents Street Port of Spain, Trinidad UNITED KINGDOM UK Mr. K. M. Fletcher Inland Revenue Operations Division South -west Wing Bush House Strand London WC2B 4RD VIRGIN IS.(U.S.) VQ Mr. Anthony P. Olive Director, V.I. Bureau of Internal Revenue P.O. Box 3186 Charlotte Amalle St. Thomas, V.I. 00801 Listed below are country codes referring to territories or other possessions. Send Form OECD for these to the competent authority for the parent country shown. Code Name Parent Country KT Christmas Island Australia FG French Guiana France GP Guadeloupe France MB Martinique France RE Reunion France

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

Exhibit 3.13.62-9 Appeals Office Codes and Addresses with Related Submission Processing Campus and Area Office Codes Appeals Office Appeals Office Codes (AOC), Submission Processing Campus (SPC) and Area Office (AO) Address Midstate's Region (Dallas) Appeals AIMS Coordinator Stop 8000 SWRO, 14th Floor 4050 Alpha Rd. Dallas, TX 75244-4203 Arkansas-Oklahoma Appeals Office (Oklahoma City) (AOC 154 or 254) (SPC 18, AO 73) 8000 OKC Suite 939 55 North Robinson Street Oklahoma City, OK 73102-9231 Houston Appeals Office (Houston) (AOC 152 or 252) (SPC 18, AO 76) 8000 HAL, Suite 750 8701 S. Gessner Road Houston, TX 77074 Illinois Appeals Office (Chicago) (AO 131 or 231) (SPC 09, AO 36) 8000 CHI, Suite 600 200 West Adams Street Chicago, IL 60606 Kansas-Missouri Appeals Office (St. Louis) (AOC 135 or 233) (SPC 09, AO 43) Room 6.304 Stop 8000 STL 1222 Spruce Street St. Louis, Missouri 63103-2839 Midwest Appeals Office (Milwaukee) (AOC 133 or 233) (SPC 09, AO 39) 8000 MIL Suite 780 310 W. Wisconsin Avenue Milwaukee, WI 53203 North Central Appeals Office (St. Paul) (AOC 136 or 236) (SPC 09, AO 41) 8000 STP Suite 6000, Box 120 175 5th Street East St. Paul, MN 55101-2901 North Texas Appeals Office (Dallas) (AOC 150 or 250) (SPC 18, AO 75) 8000 NWSAT Suite 517 4050 Alpha Road Dallas, TX 75244-4203 South Texas Appeals Office (Austin) (AOC 155 or 255) (SPC 18, AO 74) 8000 AUS Suite 602 300 E. 8th Street Austin, TX 78701 Northeast Region (New York) Appeals AIMS Coordinator P.O. Box 2263 Church Street Station New York, NY 10008-2363 Brooklyn Appeals Office (Long Island) (AOC 124 or 224) (SPC 19, AO 11) 3rd Floor 50 Clinton Street Hempstead, NY 11550 Connecticut-Rhode Island Appeals Office (Hartford) (AOC 122 or 222) (SPC 08, AO 06) Suite 200 333 East River Drive Hartford, CT 06108-4202 Manhattan Appeals Office (New York City) (AOC 123 or 223) (SPC 19, AO 13) P.O. Box 2954 Church Street Station New York, NY 10008 Michigan Appeals Office (Detroit) (AOC 143 or 243) (SPC 17, AO 38) 470 McNamara Bldg. 477 Michigan Avenue Detroit, Ml 48226-2518 New England Appeals Office (Boston) (AOC 121 or 221) (SPC 08, AO 04) Room 493 10 Causeway Street Boston, MA 02222-1083 New Jersey Appeals Office (Newark) (AOC 172 or 272) (SPC 19, AO 22) Suite 1400 One Newark Center Newark, NJ 07102 Ohio Appeals Office (Cincinnati) (AOC 141 or 241) (SPC 17, AO 22) Suite 2200 312 Elm Street Cincinnati, OH 45202 Pennsylvania Appeals Office (Philadelphia) (AOC 173 or 273) (SPC 28, AO 23) Suite 2200 Mellon Independence Center 701 Market Street Philadelphia, PA 19106 Upstate New York Appeals Office (Buffalo) (AOC 120 or 220) (SPC 08, AO 16) Suite 400 Guaranty Bldg. 28 Church Street Buffalo, NY 14202 Southeast Region (Atlanta) Appeals AIMS Coordinator P.O. Box 926 Stop 170-R Atlanta, GA 30301–0926 Delaware-Maryland Appeals Office (Baltimore) (AOC 171 or 271) (SPC 28, AO 52) Room 2601 200 St. Paul Place Baltimore, MD 21202 Georgia Appeals Office (Atlanta) (AOC 110 or 210) (SPC 07, FO 58) STOP 1100-D P.O. Box 925 Atlanta, GA 30370 Gulf Coast Appeals Office (New Orleans) (AOC 153 or 253) (SPC 49, AO 72) Room 215, STOP 20 600 S. Maestri Place New Orleans, LA 70130 Indiana Appeals Office (Indianapolis) (AOC 144 or 244) (SPC 17, AO 35) STOP 72 P.O. Box 44850 Indianapolis, IN 46244 Kentucky-Tennessee Appeals Office (Nashville) (AOC 115 or 215) (SPC 49, AO 62) Suite 300 810 Broadway Nashville, TN 37203-3876 North Florida Appeals Office (Jacksonville) (AOC 113 or 213) (SPC 07, AO 59) Federal Office Bldg. 1000 Pine Island Rd Ste. 350 Plantation, FL 33324–3202 North-South Carolina Appeals Office (Greensboro) (AOC 112 or 212) (SPC 49, AO 56) Room 527 320 Federal Place Greensboro, NC 27401 South Florida Appeals Office (Miami) (AOC 114 or 214) (SPC 07, AO 65) Atrium West, Suite 240 7771 W. Oakland Park Blvd. Sunrise, FL 33351 Virginia-West Virginia Appeals Office (Richmond) (AOC 175 or 275) (SPC 28, AO 54) 400 N. 8th Street Room 600 Box 72 Richmond, VA 23219 Central California Appeals Office (San Jose) (AOC 168 or 268) (SPC 89, AO 77) 55 South Market Street San Jose, CA 95113 Los Angeles Appeals Office (Los Angeles) (AOC 160 or 260) (SPC 89, AO 95) Room 3054 300 N. Los Angeles Street Los Angeles, CA 90012 Northern California Appeals Office (San Francisco (AOC 164 or 264) (SPC 89, AO 94) Suite 2000 100 First St. San Francisco, CA 94105 Pacific Northwest (Seattle) (AOC 165 or 265) (SPC 29, AO 91) Room 2790 915 Second Avenue Seattle, WA 98174 Rocky Mountain Appeals Office (Denver) (AOC 151 or 251) (SPC 29, AO 84) 8000 DEN 400 Federal Bldg. 1244 Speer Blvd. Denver, CO 80204 Southern California Appeals Office (Laguna Niguel) (AOC 163 or 263) (SPC 89, AO 33) Suite 4404 24000 Avila Road Laguna Niguel, CA 92656 Southwest Appeals Office (Phoenix) (AOC 161 or 261) (SPC 29, AO 86) Suite 1501 3225 N. Central Avenue Phoenix, AZ 85012 Note: If Appeals Code is indicated for an out-of-region Appeals Office, send AIMS output to the Appeals AIMS Coordinator of the region in which the output SPC is located.

# Field Addresses for Examination

Exhibit 3.13.62-10 Field Addresses for Examination Small Business/Self Employed (SB/SE) Operating Division PSP Area Small Business/Self Employed (SB/SE) Operating Division PSP Address Area 1 IRS-SB/SE Compliance Area 1 Attn: PSP Stop 41175 15 New Sudbury Street Boston, MA 02203–0002 Area 2 IRS-SB/SE Compliance Area 2 Attn: PSP 7th Floor 600 Arch Street. Philadelphia, PA 19106–1611 Area 3 IRS-SB/SE Compliance Area 3 Attn: PSP Stop 4011 400 West Bay Street Jacksonville, FL 32202–4410 Area 4 IRS-SB/SE Compliance Area 4 Attn: PSP Stop 4030 STP 30 E 7th St 11th Fl St. Paul, MN 55101–4914 Area 5 IRS-SB/SE Compliance Area 5 Attn: PSP 4033 HOU 1919 Smith Street Houston, TX 77002–8049 Area 6 IRS-SB/SE Compliance Area 6 Attn: PSP MS 4032 DEN 600 17th Street Denver, CO 80202–2490 Area 7 IRS-SB/SE Compliance Area 7 Attn: PSP MS 940S 1301 Clay Street. Oakland, CA 94612–5217 Area 8 IRS-SB/SE Compliance Area 8 obsolete Area 9 IRS-SB/SE Compliance Area 9 obsolete Area 10 IRS-SB/SE Compliance Area 10 obsolete Area 11 IRS-SB/SE Compliance Area 11 obsolete` Area 12 IRS-SB/SE Compliance Area 212 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Area 13 IRS-SB/SE Compliance Area 213 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Area 14 IRS-SB/SE Compliance Area 214 Attn: PSP Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Area 15 IRS-SB/SE Compliance Area 15 Attn: PSP:PROM 950 L'Enfant Plaza S.W. Washington, DC 20024-2123 Area 16 IRS-SB/SE Compliance Area 16 obsolete Large Business and International (LB&l) Division Territory Addresses F-Financial Services Industry (PBC 301) Director of Field Operations-Manhattan (SBC 080XX) Address SBC 08005 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 1 110 West 44th St. - 8th Floor New York, NY 10036–6710 SBC 08020 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 2 290 Broadway - 12th Floor New York, NY 10007–1823 SBC 08030 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 3 110 West 44th St. - 6th Floor New York, NY 10036–6710 SBC 08050 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 4 290 Broadway - 12th Floor New York, NY 10007–1823 Director of Field Operations - East (SBC 275XX) Director of Field Operations-East (275XX) Address SBC 27505 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 5 5205 Leesburg Pike Baileys Crossroads, VA 22041–3802 SBC 27510 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 6 601 S. Henderson Rd. Suite 200 King of Prussia, PA 19406–3596 SBC 27515 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 7 150 Court Street – 6th Floor New Haven, CT 06510–2022 SBC 27520 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 8 801 9th St, NW, 3rd Floor LB&I Washington, DC 20005–4503 SBC 27550 IRS-LB&I Financial Services Attn: Territory Manager - F Territory 9 936 Silas Deane Highway; 4th Floor Wethersfield, CT 06109–4273 Natural Resources and Construction Industry (PBC 302) Director of Field Operations - West (SBC 090XX) Natural Resources and Construction Industry (PBC 302) Director of Field Operations - West (SBC 090XX) Address SBC 09005 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 4 225 W. Broadway Glendale, CA 91204–1331 SBC 09010 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 8 210 E Earll Drive - Stop 4209 PHX Phoenix, AZ 85012–2626 SBC 09015 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 12 225 W. Broadway - 2nd Floor Glendale, CA 91204–1331 SBC 09020 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 10 55 North Robinson - 4200 OKC Oklahoma City, OK 73102–9226 SBC 09025 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 11 300 N. Los Angeles St. Los Angeles, CA 90012–3308 SBC 09050 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 13 225 West Broadway - 2nd Floor Glendale, CA 91204–1331 Director of Field Operations - East (SBC 440XX) Director of Field Operations - East (SBC 440XX) Address SBC 44010 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 1 1919 Smith Street - 4100 HOU Houston, TX 77002–8049 SBC 44015 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 6 1919 Smith Street - Stop 1090 HOU Houston TX 77002–8049 SBC 44020 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 2 1555 Poydras Street, Suite 220 — Stop 35 New Orleans, LA 70112–3701 SBC 44030 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 3 4050 Alpha Road Farmers Branch, TX 75244–4201 SBC 44050 IRS-LB&I Natural Resources and Construction Attn: Territory Manager - NRC Territory 7 4050 Alpha Road - Stop MC 4100 MWSAT Farmers Branch, TX 75244–4201 CTM - Communications, Technology and Media Industry (PBC 303) Director of Field Operations - East (SBC 080XX) CTM - Communications, Technology and Media Industry (PBC 303) Director of Field Operations - East (SBC 080XX) Address SBC 08005 IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 10 2888 Woodcock Boulevard - Stop 652-D Atlanta, GA 30341–4002 SBC 08010 IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 11 25 New Sudbury Street, Room 1325 Boston, MA 02203–0002 SBC 08015 IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 9 1 Montvale Ave Stoneham, MA 02180–3559 SBC 08020 IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 7 110 West 44th Street - 6th Floor New York, NY 10036–6710 SBC 08025 IRS-LB&I Communications, Technology and Media Attn: Territory Manager - CTM Territory 8 100 Dey Place Edison, NJ 08817–3700 Director of Field Operations - West (SBC 560XX) Director of Field Operations - West (SBC 560XX) Address SBC 56005 IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 4 220 SW 3rd Avenue MS 0130 Portland, OR 97204–2825 SBC 56010 IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 3 56 Inverness Drive East - DEN 4290SO Englewood, CO 80112–5129 SBC 56020 IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 2 55 South Market Street HQ 1270 San Jose, CA 95113–2324 SBC 56025 IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 1 450 Golden Gate Avenue - SF6107 San Francisco, CA 94102–3661 SBC 56050 IRS-LB&I Communication, Technology and Media Attn: Territory Manager - CTM Territory 6 450 Golden Gate Avenue - SF6107 San Francisco, CA 94102–3661 RFPH - Retailers, Food, Pharmaceuticals and Healthcare Industry (PBC 304) Director of Field Operations - East (SBC 275XX) RFPH - Retailers, Food, Pharmaceuticals and Healthcare Industry (PBC 304) Director of Field Operations -East (SBC 275XX) Address SBC 27505 IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 9 700 West Capital Avenue Stop 1300–LIT Little Rock, AR 72201–3225 Director of Field Operations - West (SBC 590XX) Director of Field Operations - West (SBC 590XX) Address SBC 59010 IRS-LBandl Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 2 230 S. Dearborn Street - Rm 2230 Chicago, IL 60603-1505 SBC 59015 IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 4 2001 Butterfield Road-4800WSB Downers Grove, IL 60515–1050 SBC 59020 IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 5 316 North Robert Street - Stop 4100STP St. Paul, MN 55101–1495 SBC 59025 IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 3 230 S. Dearborn Street Room 3000MS-4000CHI Chicago, IL 60604–1505 SBC 59050 IRS-LB&I Retailers, Food, Pharmaceuticals and Healthcare Attn: Territory Manager - RFPH Territory 1 230 S. Dearborn Street Room 3000MS-4000CHI Chicago, IL 60604–1505 HMT - Heavy Manufacturing and Transportation Industry (PBC 305) - Director of Field Operations - New Jersey (SBC 080XX) HMT - Heavy Manufacturing and Transportation Industry (PBC 305) - Director of Field Operations - New Jersey (SBC 080XX) Address SBC 08005 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 2 7850 S.W. 6th Court; Stop 4710 Plantation, FL 33324–3202 SBC 08010 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 3 1122 Town and Country Commons; Suite 250 Chesterfield, MO 63017–8200 SBC 08015 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 1 400 West Bay Street; Mail Stop 4100 Jacksonville, FL 32202–4410 SBC 08020 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 4 201 Como Park Blvd Cheektowaga, NY 14227–1416 SBC 08050 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 5 2888 Woodcock Boulevard – Stop 072–N Atlanta, GA 30341–4002 Director of Field Operations - Michigan (SBC 250XX) Director of Field Operations - Michigan (SBC 250XX) Address SBC 25005 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 7 5990 West Creek Road Independence, OH 44131–2190 SBC 25010 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 6 477 Michigan Avenue - Room 2423 Detroit, MI 48226–4523 SBC 25015 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 10 310 W. Wisconsin T-1 Milwaukee, WI 53203–2213 SBC 25020 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 9 24000 Avila Road - Stop 6011 - Room 3506 Laguna Niguel, CA 92677–3405 SBC 25025 IRS-LB&I Heavy Manufacturing and Transportation Attn: Territory Manager - HMT Territory 8 1000 Liberty Avenue Pittsburgh, PA 15222–4004 FS - Field Specialist (PBC306) - Program Manager - Financial Products Specialist (SBC 800XX) FS - Field Specialist (PBC306) - Program Manager - Financial Products Specialist (SBC 800XX) Address SBC 80005 IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 1 (1910) 575 North Pennsylvania Street, MS LM505 Indianapolis, IN 46204–1563 SBC 80010 IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 2 (1890) 55 South Market Street, MS HQ4100 San Jose, CA 95113–2324 SBC 80015 IRS-LB&I Field Specialists Attn: Territory Manager — FP Territory 3 (1900) Financial Products Territory Manager Monmouth Executive Center, Suite 2 4 Paragon Way Freehold, NJ 07728–7895 Program Manager - Computer Audit Specialists (SBC 810XX) Program Manager - Computer Audit Specialists (SBC 810XX) Address SBC 81005 IRS-LB&I Field Specialists Attn: Manager — CAS Territory 1 (1790) 801 Broadway, Suite 201, MDP 123 Nashville, TN 37203–3816 SBC 81010 IRS-LB&I Field Specialists Attn: Manager — CAS Territory 2 (1780) 4050 Alpha Road-MS 4000NWSAT Farmers Branch, TX 75244–4201 SBC 81015 IRS-LB&I Field Specialists Attn: Manager — CAS Territory 2 (1810) 24000 Avila Road-MS 6031 Laguna Niguel, CA 92677–3405 SBC 81020 IRS-LB&I Field Specialists Attn: Manager — CAS Territory 4 (1820) 110 West 44 Street, 8th Floor-CAS:1820 New York, NY 10036–6710 Program Manager - Engineers (SBC 820XX) Program Manager - Engineers (SBC 820XX) Address SBC 82005 IRS-LB&I Field Specialists Attn: Manager — ENG Territory 1 (1840) 7850 SW 6th Court Plantation, FL 33324–3202 SBC 82015 IRS-LB&I Field Specialists Attn: Manager — ENG Territory 3 (1850) 450 Golden Gate Ave, SF6107 San Francisco, CA 94102–3661 SBC 82020 IRS-LB&I Field Specialists Attn: Manager — ENG Territory 4 (1870) 1 Montvale Avenue Stoneham, MA 02180–3559 SBC 82025 IRS-LB&I Field Specialists Attn: Manager — ENG Territory 5 (1860) 316 N. Robert Street, Stop 4300STP St. Paul, MN 55101–1495 Program Manager-Economists (SBC 830XX) Program Manager-Economists (SBC 830XX) Address SBC 830XX IRS-LB&I Field Specialists Attn: Economist Program Manager 2888 Woodcock Blvd., MS 682D Atlanta, GA 30341–4002 Program Manager-Employment Tax Specialists (SBC 840XX) Program Manager-Tax Specialists (SBC 840XX) Address SBC 840XX IRS-LB&I Field Specialists Attn: Employment Tax Program Manager 24000 Avila Road, MS 6041 Laguna Niguel, CA 92677–3405

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

Exhibit 3.13.62-11 Collection Activity Report (CAR) and Area Office (AO) Addresses City City 04-Boston (New England) Internal Revenue Service Chief Compliance (Collection) P.O. Box 9112 Boston, MA 02203 35-Indianapolis (Indiana) Internal Revenue Service Chief Compliance (Collection) P.O. Box 44687 Indianapolis, IN 46244 06-Hartford (Connecticut–Rhode Island) Internal Revenue Service Chief Compliance (Collection) Stop 204 135 High Street Hartford, CT 06103 36-Chicago (Illinois) Internal Revenue Service Chief Compliance (Collection) P.O. Box 1193 Chicago, IL 60690 11-Brooklyn Internal Revenue Service Chief Compliance (Collection) P.O. Box 380 Brooklyn, NY 11202 38-Detroit (Michigan) Internal Revenue Service Chief Compliance (Collection) P.O. Box 32500 Detroit, MI 48232 13-Manhattan 39-Milwaukee (Midwest) Internal Revenue Service Chief Compliance (Collection) P.O. Box 3000 Manhattan, NY 10008 Internal Revenue Service Chief Compliance (Collection) P.O. Box 495 Milwaukee, WI 53201 16-Buffalo (Upstate New York) 41-St. Paul (North Central) Internal Revenue Service Chief Compliance (Collection) 11 W. Huron Street, Room 406B Buffalo, NY 14202 Internal Revenue Service Chief Compliance (Collection) P.O. Box 64556 St. Paul, MN 55164 22–Newark (New Jersey) 43-St. Louis (Kansas-Missouri) Internal Revenue Service Chief Compliance (Collection) P.O. Box 1269 Newark, NJ 07101 Internal Revenue Service Chief Compliance (Collection) P.O. Box 1146 HW Wheeler Station St. Louis, MO 63188 23-Philadelphia (Pennsylvania) 52-Baltimore (Delaware-Maryland) Internal Revenue Service Chief Compliance (Collection) P.O. Box 12050 Philadelphia, PA 19106 Internal Revenue Service Chief Compliance (Collection) P.O. Box 538, Room 627 Baltimore, MD 21203 31-Cincinnati (Ohio) 54-Richmond (Virginia-West Virginia) Internal Revenue Service Chief Compliance (Collection) P.O. Box 1579 Room 3403 Cincinnati, OH 45201 Internal Revenue Service Chief Compliance (Collection) P.O. Box 10107 Richmond, VA 23240 33-Laguna Niguel (Southern California) 56-Greensboro (North-South Carolina) Internal Revenue Service Chief Compliance (Collection) P.O. Box C–11 Laguna Niguel, CA 92677 Internal Revenue Service Chief Compliance (Collection) 320 Federal Place Greensboro, NC 27401 75-Dallas (North Texas) 58-Atlanta (Georgia) Internal Revenue Service Chief Compliance (Collection) 1100 Commerce Street Dallas, TX 75242-1100 Internal Revenue Service Chief Compliance (Collection) Room 1665 401 West Peachtree Street Atlanta, GA 30365 76-Houston 59-Jacksonville (North Florida) Internal Revenue Service Chief Compliance (Collection) Mail Stop 500BP 3223 Briarpark Houston, TX 77042 Internal Revenue Service Chief Compliance (Collection) P.O. Box 35045 Jacksonville, FL 32202 77-San Jose (Central California) 62-Nashville (Kentucky–Tennessee) Internal Revenue Service Chief Compliance (Collection) Suite 900 1 North 1st San Jose, CA 95113 Internal Revenue Service Chief Compliance (Collection) P.O. Box 1107 Nashville, TN 37202 84-Denver (Rocky Mountain) 65-Ft. Lauderdale (South Florida) Internal Revenue Service Chief Compliance (Collection) 600 Seventeenth Street Denver, CO 80202–2490 Internal Revenue Service Chief Compliance (Collection) Room 329 Building B University Drive North Fort Lauderdale, FL 33324 86-Phoenix (Southwest) 66-Puerto Rico Internal Revenue Service Chief Compliance (Collection) 2120 N. Central Ave. Phoenix, AZ 85004 Internal Revenue Service Attn: Cynthia Wren, Compliance P.O. Box 384 Washington, DC 20044 91-Seattle (Pacific–Northwest) 72-New Orleans (Gulf Coast) Internal Revenue Service Chief Compliance (Collection) MS 200 915 Second Ave. Seattle, WA 98111 Internal Revenue Service Chief Compliance (Collection) Stop 6 500 Camp Street New Orleans, LA 70130 94-San Francisco (Northern California) 73-Oklahoma City (Arkansas–Oklahoma) Internal Revenue Service Chief Compliance (Collection) Stop 4–3–13 P.O. Box 36030 San Francisco, CA 94102 Internal Revenue Service Chief Compliance (Collection) MS 5000 OKL 55 N. Robinson Oklahoma City, OK 73102 95-Los Angeles 74-Austin (South Texas) Internal Revenue Service Chief Compliance (Collection) P.O. Box 1431 Los Angeles, CA 90053 Internal Revenue Service Chief Compliance (Collection) P.O. Box 250 Austin, TX 78767 98-International Internal Revenue Service Attn: Cynthia Wren, Compliance P.O. Box 384 Washington, DC 20044 Area Office Addresses for Taxpayer Services Midstate's Region Internal Revenue Service Regional Chief Customer Service 4050 Alpha Road-Stop 6600 MSRO Dallas, TX 75244–4203 Internal Revenue Service Midwest area office Chief Customer Service Division MS 6600 MIL 310 West Wisconsin Ave. Milwaukee, WI 53203-2221 Internal Revenue Service Arkansas-Oklahoma area office Stop 6600 OKC 55 N. Robinson Oklahoma City, AR 73102 Internal Revenue Service North Center area office Chief Customer Service Suite 400 North 2550 University Ave, W St. Paul, MN 55101 Internal Revenue Service Houston area office Stop 6605 Hal 8701 5. Gessner Houston, TX 77074 Internal Revenue Service North Texas area office Chief Customer Service MS 6620 DAL 1100 Commerce Street Dallas, TX 75242-1100 Internal Revenue Service Kansas-Missouri area office (St. Louis) 1222 Spruce Street St. Louis, MO 63103 Internal Revenue Service Illinois area office Chief Customer Service MS 60604 CHI 230 South Dearborn Street Chicago, IL 60604 Internal Revenue Service South Texas area office Chief Customer Service Division Stop 6620 AUS 300 East Eighth Street Austin, TX 78701 Area Office Addresses for Taxpayer Services Northeast Region Internal Revenue Service Region Chief Customer Service Room 1110 90 Church Street Station New York, NY 10007 Internal Revenue Service Ohio Area Office Chief Customer Service Rm 2405 550 Main Street Cincinnati, OH 45202--5204 Internal Revenue Service Brooklyn Area Office Chief Customer Service 625 Fulton Street Brooklyn, NY 12207 Internal Revenue Service Connecticut—Rhode Island area office Chief Customer Service William R. Cotter Federal Building Stop 115 135 High Street Hartford, CT 06103 Internal Revenue Service Manhattan Area Office Chief Customer Service 110 West 44th Street New York, NY 10036 Internal Revenue Service Michigan Area Office (Detroit) Chief Customer Service 447 Michigan Ave. Detroit, Ml 48226–2597 Internal Revenue Service New England Area Office Chief Customer Service 7th Floor, Rm 775 JFK Building Boston, MA 02203 Internal Revenue Service Pennsylvania Area Office Chief Customer Service RM 6424 600 Arch Street Philadelphia, PA 19106 Internal Revenue Service Upstate New York Area Office Chief Customer Service Apple Business Park Union Road and Bennett Road Cheektowaga, NY 14225–060 Internal Revenue Service New Jersey area office (Newark) Chief Customer Service Division 425 Raritan Center Parkway Edison, NJ 08816 Southeast Region Internal Revenue Service Regional Chief Customer Service Stop 140–R P.O. Box 926 Atlanta, GA 30370 Internal Revenue Service Indiana area office Chief Customer Service RM 553-B 575 North Pennsylvania Indianapolis, IN 46204 Internal Revenue Service Georgia area office Chief Customer Service RM 531, Stop 901-D 401 West Peachtree Street Atlanta, GA 30370 Internal Revenue Service North Florida area office Stop 6040, RM 369 400 West Bay St. Jacksonville, FL 32202 Internal Revenue Service South Florida Area Office Chief Customer Service One North University Drive Plantation, FL 33324–2590 Internal Revenue Service Gulf Coast area office Chief Customer Service Stop 50 600 S. Maestri Pl. New Orleans, LA 70130 Area Office Addresses for Customer Service Southeast Region Internal Revenue Service Delaware-Maryland area office Chief Customer Service RM 620B 31 Hopkins Plaza Baltimore, MD 21201 Internal Revenue Service Kentucky-Tennessee Area Office Chief Customer Service 5889 Nolensville Road Nashville, TN 37211 Internal Revenue Service North-South Carolina Area Office Chief Customer Service RM 120 320 Federal Place Greensboro, NC 27401 Internal Revenue Service Virginia-West Virginia Area Office Chief Customer Service RM 10-016 400 North Eighth St. Richmond, VA 23240 Western Region Internal Revenue Service Regional Chief Customer Service 1650 Mission Street San Francisco, CA 94103 Internal Revenue Service Laguna Niguel area office Chief Customer Service 2400 Avila Road Laguna Niguel, CA 92607 Internal Revenue Service Rocky Mountain area office Chief Customer Service Stop 6650DEN 600 17th Street Denver, CO 80202–2490 Internal Revenue Service Los Angeles area office Chief Customer Service RM 5202 300 N. Los Angeles Street Los Angeles, CA 90012 Internal Revenue Service Central California Area Office Chief Customer Service 3rd Floor 55 South Market Street San Jose, CA 95113 Internal Revenue Service Southwest area office Chief Customer Service Stop 6655 PX 210 E. Earl Street Phoenix, AZ 85012 Internal Revenue Service Pacific Northwest Area Office Chief Customer Service 915 Second Avenue Seattle, WA 98174 Internal Revenue Service North California Area Office Stop 15005 1301 Clay St. Oakland, CA 94612

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

Exhibit 3.13.62-12 IMF/BMF Form Numbers, Form, and Package Codes for Mail Labels Codes IMF Package Description/Destination 00-02 1040 SS The FO 98, US Possessions, Canada and Mexico FO 66 04–06 1040PR 07–09 1040NR-EZ 10* 1040-1 Principal Non-Business without F2441 15 1040–V 16 FO 66 20* 1040-2 Principal Non-Business with/Form 2106 and F2441 FO 66 26 FO 66 30* 1040-3 Full Non-Business w/Schedule D, E, and F2441 36 FO 66 40* 1040-4 Business w/Schedule D, E, and R 46 FO 66 50* 1040-5 Business w/Schedule C, A, B, C-EZ, E, EIC, SE, 2441, and 4562 56 FO 66 60 1040-6 Business w/Schedule F and J 61 1040SS Stateside addresses 62 1040SS Mail Label SPC 66 66 1040PR Mail Label SPC 66 68 1040NR Stateside addresses 69 1040NR Mail Label SPC 66 70 1040-7 1040 Tax Package for Taxpayers with foreign (ACI) 75 1040A-1 1040A w/Schedule 1,2, and EIC 76 1040A-2 1040A w/Schedule 1, 2, 3 and EIC 80 1040-8 A, B, and D 86 FO 66 90 1040-9 A, B, and E 95 1040-10 A, B, C, C-EZ, D, EIC, SE, and 4562, H 1040 Sch H Household Employer JN 1040ES w/o voucher NR 1040NR S 1040ES SF 1040ES Z1 1040EZ 1040EZ Code and BMF Label Description A 720 Package AM 730 BB 11C B 940 BC 940 (Sample for Test) BK 940 (Sample for Test) BR 940 Credit Reduction BX 940 (Sample for Test) BY 940 (Sample for Test) BZ 940 EZ BG 940 BG C 941 CA 944 Package CI 941 Seasonal/Intermittent CR CT-1 CT 941TEL CX 944 Taxpayer Notification E 941 PR EA 944 PR Package EI 941 PR Seasonal/Intermittent EX 944 Taxpayer Notification F 944 SS FA 944 SS Package FX 944 SS Taxpayer Notification H 943 J 943 PR JN 945 IH 990T P 940PR L - 3896 1065 LP 1065 Postcard M - 3896 1120 MP 1120 Postcard Y 1120H N - 3896 1120S NP 1120S Postcard PP 1099 R 1042 S 1040ES AP E-File Postcard F8160E U 2290 I PUB 15 K PUB 51 V PUB 393 II - 3419 5227 FF PUB 80 Package ZA 1120 SF ZB 1120 RIC ZC 1120 REIT W 1120 ND MX 1120 L MY 1120 PC LA Form 8752

# Transcripts Received from Computer Branch

Exhibit 3.13.62-13 Transcripts Received from Computer Branch Transcript Title Routing/Distributionand Special Instructions "25000" FILES 100 PN–ADV CSCO 100 PNFIN CSCO 100 PENACT CSCO ABST 11 AM ACS Info (ACRW 8002) CSCO AMRH01 AMRH AMRH02 AMRH AMRH03 AMRH AMRH04 AMRH AMRH05 AMRH AMRH06 CSCO AMRH07 CSCO AMRH08 AMRH AMRH09 AMRH AMRH10 AMRH AMRH11 AMRH AMRH12 AMRH AMRH13 Accounting (Installment Billing Clerk) AMRH14 Statutes AMRH15 Erroneous Refund Function AM16-J (IMF) AMRH AMRH16-Y (BMF) AMTRH AMRH17 CSCO AMRH18 CSCO AMRH19 CSCO AMRH20 AMRH AMRH21 AMRH AMRH22 AMRH AMRH23 CSCO AMRH24 AM AMRH25 Underreporter AMRH26 AMRH AMRH27 Underreporter AMRH28 COLL AMRH30 EXAM AM-X01 STAT AM-X02 STAT AM-X03 STAT AM-X04 STAT AM-X05 STAT AM-X06 CSCO AM-X07 CSCO AM-X08 STAT AM-X09 STAT AM-X10 STAT AM-X11 STAT AM-X12 STAT AM-X13 ACCT AM-X14 STAT AM-X15 Erroneous Refund Function AM-X16 STAT AM-X18 CSCO AM-X19 CSCO AM-X20 STAT AM-X21 STAT AM-X22 STAT AM-X23 CSCO AM-X24 AM AM-X25 Underreporter AM-X26 STAT AM-X27 Underreporter AM-X28 CSCO AM-X29 STAT ATSDT–1 Exam (ATJ Coord) ATSDT-PFN Exam (PFN Coord) ASAPHITS ELF Suitability BMF CTR (160–40–07) FILES BMF Disclosure DISC BMF INV SSN ECU BMF–MF (160-40-11) Exam Class BUWH FTD OR CC 99 CLNUP COLL COLL CHILDCARE Exam CSCO (421–4F–11, 12, 13 Collateral (TRS 04) FO COMP ACCT Combat (TRS 04) DO Combat ZON COLL CON-TRANS Technical Unit CSED CSCO CR-NOMATCH AM CREL DECD AM CTR QRDT CV PN CRED Exam Processing Function CZN0500 AM AM (Accounts Maintenance) CZ500AM AM CZN0500CD CSCO (Collection) CZ500C0 CSCO (Collection) DECD ESCR AM DEFAULTSC CSCO DEFERRAL AM DEL ASSESS OSPC EP Acct. Unit M/S 6270 DIAG-P (TRS 04) User Support DIAG-Q (TRS 04) User Support DIF 1040 (418-49-14) Exam DOC 64-011 Condition Memo ECU 420 814 ECU 460 817 number1 ECU 46 960 ECU 848 960 ECU AIM 870 ECU AMD 874 ECU DA 871 ECU DPL 850 ECU DRT 808 ECU EXC 869 ECU INA 811 ECU DUPASMT AM DUPSPOS Exam EC-TDI-RSH ECU EIRSST FILES EP CAF ACT CAF EP CAF PLN CAF EP-TDI-RES ECU ERR DOC 51 ECU EXES-TC 840 AMRH F4466 AM FOL-UP SCEB FOLLOW-UP W-4 CSCO FOREIGN INFO RETURN SCEB FRIVOLOUS Frivolous Returns Program; Ogden FTD FIDUC INSOLVENCY HHS Depend EXAM HM19 Reval-CPNL CSCO HM19 NOHRG-CPNL CSCO HOSTAGE EXAM HQ Refund OR IIRSST CIB IMF Req INSL-FINAN COLL INTELENTTY/INTELENTY CIB INTEL-910 CIB INTEL-914 CIB and FO CI INTEL-914C CIB INTEL-916 QRDT INTEL-918 QRDT INIT BLLC FO, Case Processing or Technical Support IRAFASSESS Accounts Management IRMF (417-44-11) FO/OR SPC Function IRMA (417-32-11) EXAM KITA Mangement Staff IRS-Emp. DLNQ N.O. LATDEP-FED EO Entity OSC 6271 LC-ROLLVR OR LITIGATION FO Col LP CANCEL DEPARTMENT Refund Inquiry/Taxpayer Relations Branch MAG FIL DIS ECU MD FIL SEP SCEB MERGEITIN ITIN Unit, Philadelphia MRGE CAF CAF MFT 05 REF AM Military (TRS 04) DO MILLION $ OR -BMF MIRRORFAIL CSCO MISDF8453X Entity (EO) MISDF8871 Entity (EO) Module/Entity REQ MUL FIL SCEB NM-19 REVAL-CPNL CSCO NM-19 NOMRG-CPNL CSCO NMFL CSCO NMFL HHS NMF ACCT w/last 5 digits of DLN of 9 NO ENTITY (maybe included) ACCT NO xxxxx Module (maybe included) ACCT NOMRG-400 NM01 - ADJ VEST NM02 - ADJ XXSSN NM03 - ADJ 914 NM04 - CIB 916 NM05 - CI 918 NM06 - CI TDA NM07 - CSCO DUP NM08 - ADJ 576 NM09 - ADJ 930 NM10 -ADJ 424 NM11 - ADJ 940 NM12 - EXAM 520 NM13 - FO-COLL NOMRG-RPS NM14- ADJ CAF NM15 -TR RECR NM16 - ADJ LTEX NM18 - ADJ TAXI NM19 -ADJ CPNL NM20 -CSO ATS NM21 - EXAM CONS NM22 -ECU STAT NM24 -ECU GEN NM25 -ECU AF NM26 -ECU MULTSPOSE NM17 -ADJ NO MRG-AB11 ADJ NO MRG-8752 ADJ NO MRG-NOUS ECU NO MRG-91X CI FYM NM27- ECU NC ECU SS NM29 - ECU NOMRG-DRT ECU NOMRG-INA ECU NOMRG-DPL ECU NOMRG-EXC ECU NOMRG-011 AM NOMRG-141 ECU NOMRG-LOC ECU NOMRG-846 ECU NOMRG-848 ECU NOMRG-420 ECU NOMRG-AIM EXAM NOMRG-DA ECU NOMRG-AMD EXAM NRPS REVIEW NR NOMRG-NC ECU OIC CSCO OIC DEFAULT CSCO PAR/SUB–CR Acct Plan Merge ECU PMF PATRA (102-23-XX) N/A (a) UNPOSTED CP GUF (b) CIVIL PENALTY IRP Civil Penalty Unit (c) PATR Requestor (d) BMF/IMF FILES Privacy Restricted Tech Privacy Corres Privacy Rights Restricted Tech Privacy Rights Corres PUSH CODE (EPMF TC 930) TPR POSSDELPEN AM PMTEXPCSED COLL PMTOVERCAN ACCT Br -QFRZALERT (Job number D602911) Exam REFMFT31 AM REFUND-INT N/A REFUND Notice Review REFUND-E Notice Review REFUND-S Notice Review REMIIC Classification REV EMP C ECU REVAL-400 AM REVAL-VEST AM SPSSNMFT31 ACCT Br XXSSN AM 914 CIB 916 CI 918 CI TDA CSCO DUP AM 576 AM 930 AM 424 EXAM 940 EXAM 520 FO-COLL RPS AM CAF TR RECR AM PDT FO-COLL TAXI AM CPNL CSCO ATS EXAM CONS ECU STAT02 STAT STAT03 STAT STAT04 STAT STAT05 STAT STAT06 CSCO STAT07 CSCO STAT08 STAT STAT09 STAT STAT10 STAT STAT11 STAT STAT12 STAT STAT13 ACCT STAT14 STAT STAT15 Erroneous Refund Function STAT16 STAT STAT18 CSCO STAT19 CSCO STAT20 STAT STAT21 STAT STAT22 STAT STAT23 CSCO STAT24 AM STAT25 Underreporter STAT26 STAT STAT27 Underreporter STAT28 CSCO STAT29 STAT STAT30 EXAM STEX STAT STEX–XSF STAT RFND LIT FILES RPS MIS610 AM RSED–EXAM Examination RSED FZ FO-COLL RSED STAT Statutes SCADDRESS FILES CSCO-TC 521 FO-COLL SPEC ACCT SPOSEFIELD CSCO SSNS ECU STAT-IMF/BMF Statute Except AM19 CSCO STAT IRA Statute Sub 25000 OR SUBSTAN-CR Payment Tracer Function TAXCT-Case w/appeal code Same as line TC 520 FO APPEALS TAXCT-Case w/appeal code Same as line TC 30X FO APPEALS TAXCT-Case w/o appeal code To AO of the 50 DLN FO APPEALS TC977-AIM EXAM TCB 367 AM TCMP Trans N/A TD IFRZ-150 CSCO TDIFRZALRT CSCO TDIFRZ-EXAM SPC EXAM FO-SP FO Special Procedures TDI RESEARCH CSCO * Exception: EPMF to ECU M/S 6273 Ogden TRACS-Limited Payability Acct. Br. Cancellations N/A TRACS-Reclamations Acct. Br. TRACS-Undeliverable Check Acct. Br. Cancellations N/A TRACS-Payment over Cancellations Acct. Br. TRANS 844 Acct TRANSCRIPT Exam by ORG code TREASYBOND Acct - (Estate Tax Installment Billing) UPC 71 REL UNP UNPTRUE DUP UNP UNREV TC 520 FO Coll UPC 305 UNP UPC 310 FRC ECU -BMF UPC 338 FRC UNP UPC 322 RLSC UNP UPC 823 UNP UR Transcript/All Other URB VERFPYMT AMRH VIRGIN IS SCEB 6232 N/A

# ACS Notices, Letters, Listings, and Levies

Exhibit 3.13.62-14 ACS Notices, Letters, Listings, and Levies Run/File IDs Letter Number Short Title Code Action Required and Dist. Action Mailer Env. Return Env. Stuffers NOT2101ACSx 668W © LEVY CSCO MSU FM CSCO (F)(1) E-125L E-73 N/A NOT2101ACSx 668W© LEVY CSCO MSU FM CSCO (F)(1) N/A E-73 N/A NOT2102ACSx 8519 LEVYS CSCO MSU FM CSCO (F)(1) E-125R E-73 N/A NOT2201ACSx LP47 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP51 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP52 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP53 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP59 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP61 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP62 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP64 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2201ACSx LP68 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT 2202ACSx LT11 GEN LTR CSCO MSU FM CSCO (F)(1) E-142 E-73 PUB594 PUB1660 F12153 NOT2203ACSx LT14 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT16 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT18 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT21 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT23 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT24 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT25 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT26 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT27 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 F433F NOT2203ACSx LT28 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2203ACSx LT29 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 F433F NOT2204ACSx LT30 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 F2159 NOT2204ACSx LT33 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2204ACSx LT35 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2204ACSx LT37 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2204ACSx LT38 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N910 NOT2204ACSx LT40 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A NOT2204ACSx LT99 GEN LTR CSCO MSU FM CSCO (F)(1) E-178 E-73 N/A ACRD8003 Action List REQUEST CSCO MSU BURST N/A N/A N/A ACRW8002 INFO Transcript TDA N/A CSCO N/A N/A N/A N/A ACRW8003 INFO Transcript TDI N/A CSCO N/A N/A N/A N/A ACRW8301, W8302 Action List N/A CSCO N/A N/A N/A N/A ACRD8005 Tax Liens N/A CSCO N/A N/A N/A N/A ACRW8001 DIAGN List N/A CSCO N/A N/A N/A N/A ACRD1001, W1501 Error List N/A CSCO N/A N/A N/A N/A ACRD8008, W8010 Transmittal Register Letters/action REQUEST N/A CSCO N/A N/A N/A N/A ACRD8011 TDE INFO Report N/A CSCO N/A N/A N/A N/A ACRW8003, W8303 Transmittal Register N/A CSCO N/A N/A N/A N/A ACRW8503 Transmittal Register -Weekly Letters/levies N/A CSCO N/A N/A N/A N/A N/A N/A N/A CSCO N/A N/A N/A N/A Note: LP Letters require a return envelope with the call site address on it. LT Letters require a return envelope with the special SC ACS post office box address on it. For each levy (NOT21) and general letter output (NOT22) there is a weekly and daily run. Output for each call site is identified by an alpha character following the number. Example: NOT2101 ACSA denotes levy output for call site A. Shown below are identifiers for daily and weekly output for each respective call site: Daily levies, 8519s and General Letters Weekly Levies, 8519s and General Letters A= Call site A K= Call site A B= Call site B L= Call site B C= Call site C (PSC only) M= Call site C (PSC only) I= Call site I (CSC only) N= Call site I (CSC only)

# AIMS Outputs Handling and Distribution

Exhibit 3.13.62-15 AIMS Outputs Handling and Distribution Run/File ID number Report/Table Title/Description Report Level Distribution Codes AMS0141A-T N/A AIMS Openings Reject Register SC SC Exam Br AMS0723 N/A AIMS Labels N/A MSC to Files AMS0821 N/A AIMS Charge-Outs N/A MSC to Files AMS2541 N/A Desert Storm Report PBC* SC Exam Br AMS7143 NACL Non-Assessed Closure Listing PBC* SC Exam Br N/A N/A Listing - SB/LM/WI/TE/SC N/A N/A AMS7144 N/A TC 424 Overage Report SC SC Exam Br AMS7145 N/A EITC Certification Listing SC SC Exam Br AMS8141 N/A AIMS Duplicate Records Report SC SC Exam Br AMS9541 N/A Skeletal Report Record PBC* SC Exam Br Note: *Area for SB/SE and Taxpayer Services" due to recent change from Wage and Investment (W&I) to Taxpayer Services (TS).

# AIMS Outputs Handling and Distribution

Exhibit 3.13.62-16 AIMS Outputs Handling and Distribution Run/File ID number Report/Table number Title/Description Report Level Distribution Codes ARP 2940 SC4.0 Statue Date Pending List Group SC Exam Br

# AIMS Outputs: Shipping Address

Exhibit 3.13.62-17 AIMS Outputs: Shipping Address Distribution Code Shipping Address EO Internal Revenue Service 1100 Commerce Street Attn: Jackie Hightower SE:T:EO:E:PR:SP Mail Code 4980 DAL Dallas, Texas 75242-1100 EP Internal Revenue Service 31 Hopkins Plaza Attn: Alice Marchiano SE:T:EP:E:PR:SP Room 1542 Baltimore, MD 21201 FSL Internal Revenue Service William H. Reed Program Manager, Federal State Local Governments SE:T:GE:FSLG 5T1 1750 Pennsylvania Ave., NW PBC 416 EGC 7240-7269 1111 Constitution Ave. Washington, DC 20224-0001 ITG Internal Revenue Service Thelma Y. Smith Program Analyst, Indian Tribal Governments SE:T:GE:ITG 5M3 1750 Pennsylvania Ave., NW 1111 Constitution Ave. PBC 417 EGC 7270-7299 Washington, DC 20224-0001 LB&I See Exhibit 3.13.62-10, Field Addresses for Examination. NO SB/SE Internal Revenue Service SE:S:C:CP:CW:EMIS NCFB C8/412 5000 Ellin Road Lanham, Maryland 20706-1348 PSP SB/SE See Exhibit 3.13.62-10, Field Addresses for Examination. TEB Internal Revenue Service 1111 Constitution Ave NW SE:T:GE:TEB:CPM NCA-533-08 Washington, DC 20224 Taxpayer Services (TS) (previously Wage and Investment (W&I)) See Exhibit 3.13.62-10, Field Addresses for Examination.

# Abusive Tax Shelter

Exhibit 3.13.62-18 Abusive Tax Shelter Run/File ID number ATS Title/Description Distribution ATS 01-01 Abusive Tax Shelter Charge-outs MSU (B) to DOC PER ATS 01-40 Abusive Tax Shelter Daily Summary CI ATS 01-41 Abusive Tax Shelter Charge-out Listing CI

# Centralized Authorization File

Exhibit 3.13.62-19 Centralized Authorization File Run/File ID# Title/Description Distribution CAF 03-03 CAF Notice File CP 547 MSU See 3.13.62-56 CAF 03-40 CAF Deleted Module Report T.P.R. POA Unit CAF 03-41 Unprocessable Record List T.P.R. POA Unit CAF 35-41 Error and Dropped Records List T.P.R. POA Unit CAF 37-41 Invalid List T.P.R. POA Unit CAF 70-40 CAF Quarterly Report Mgmt. Supp, H, T:T:Q:R CAF 70-41 CAF History Record Error Report T.P.R. POA Unit

# Collection Activity Reports

Exhibit 3.13.62-20 Collection Activity Reports Run/File ID # Titles/Description Distribution * = See Notes at Bottom Report Symbols CAR 32 Online Listing Control Group N/A CAR 32-44 Run Controls and Amount Error Report Control Group N/A CAR 32-45 Run Control and Amount Error Report Control Group N/A CAR 46 Online Listing Control Group N/A CAR 8143 Taxpayer Delinquent Account (TDA) Rpt Part 2 1 Copy to District No-5000-1/2/241/242 CAR 8243 Taxpayer Delinquent Account (TDA) Rpt Part 1 1 Copy to District No-5000-1/2 CAR 8343 Pending Installment Agreement Rpt 1 Copy to District No-5000-222 CAR 8443 Taxpayer Delinquency Investigation (TDI) Rpt 1 Copy to District No-5000-3/4 CAR 8543 Type Assessment Rpt Part 1 1 Copy to District No-5000-241/242 CAR 8643 Installment Agreement Report 1 Copy to District No-5000-5/6 CAR 77-40 E.O. Rpt of Delinquent Returns Notices and Invest *** H(1) N/A CAR 78-40 Employee Plan Rpt Delinquent Rtn Notices Invest and Accounts **** H(1) N/A CAR 97-40 Weekly Terminal Report By Request Only N/A Note: ****HZH Attn: CP:E:FS ****HZH Attn: CP:E:FS Collection Activity Report Addresses are contained in Exhibit 3.13.62-11, Collection Activity Report (CAR) and Area Office (AO) Addresses.

# Case Assignment Listings

Exhibit 3.13.62-21 Case Assignment Listings Run/File ID# Title/Description Codes Distribution CCA 01-20 IDRS Case Assignment 1717-1720 UNR CCA 01-20 IDRS Case Assignment 1731-1733 QAB CCA 01-20 IDRS Case Assignment 1795 TPR CCA 01-20 IDRS Case Assignment 1752 TPR CCA 01-20 IDRS Case Assignment 1791 IA CCA 01-20 IDRS Case Assignment 1773-1776 SCEB CCA 01-20 IDRS Case Assignment 1771-1772 CSCO ACS CCA 01-20 IDRS Case Assignment 1734 MSU (B) to MGMT STAFF CCA 01-20 IDRS Case Assignment 1726-1728 INPUT CORR CCA 01-20 IDRS Case Assignment 1721 UNPOST CCA 01-20 IDRS Case Assignment 1767-1770 CSCO CCA 01-20 IDRS Case Assignment 1715-1716 INPUT CORR CCA 01-20 IDRS Case Assignment 1710 SUPPORT CCA 01-20 IDRS Case Assignment 1709 OPERATIONS CCA 01-20 IDRS Case Assignment 1736-1750 ADJ CCA 01-20 IDRS Case Assignment 1781-1789 EXAM CCA 01-20 IDRS Case Assignment 1711 R&C BR CCA 01-20 IDRS Case Assignment 1797 PRO CCA 01-20 IDRS Case Assignment 1702-07 ACCTG BR CCA 01-20 IDRS Case Assignment 1753-1764 TPR CCA 01-20 IDRS Case Assignment N/A EXAM CCA 01-20 IDRS Case Assignment 1730 R&C SUPER CCA 01-20 IDRS Case Assignment 1798 DISCLOSURE OFC CCA 01-20 IDRS Case Assignment 1793 DISCLOSURE OFC CCA 03-20 CLAIMS DISPOSITION LIST N/A TPR (2) CCA-30-40 CCA DATA INVALID LISTING N/A SUPPORT CCA-32 IDRS TOTAL CASE CONTROL INVENTORY N/A ACCTG (6) CCA-42–22 IDRS INVENTORY REPORT N/A LOCAL DESIGNATION CCA-41-40 ACCOUNTS MAINTENANCE INVENTORY REPORT N/A ACCTG BRANCH CCA-01 IDRS CASE ASSIGNMENT LISTING N/A REQUISITION CCA-42-23 IDRS OVERAGE REPORT N/A LOCAL DESIGNATION CCA-42-24 IDRS MULTIPLE REPORT N/A LOCAL DESIGNATION CCA-0226 IDRS CASE CONTROL ACTION N/A CSA CCA-0240 IDRS INVALID SPC UNIT SELECTION RECORDS N/A CSA CCA-0246 IDRS ERRONEOUS MF DATA LIST N/A CSA CCA-0242 IDRS ASSIGNED CASE LISTING N/A USER SUPPORT CCA-0244 IDRS UNASSIGNED CASE LISTING N/A USER SUPPORT CCA-4640 IDRS CCF AGE WARNING LIST N/A USER SUPPORT

# Centralized Evaluation and Processing

Exhibit 3.13.62-22 Centralized Evaluation and Processing Run/File ID# Title/Description Distribution CEP 01-40 INFORMATION ITEMS SUMMARY CI(1) CEP 01-41 CI INFORMATION ITEMS ERROR LISTING CI(1) CEP 01-42 CORRECTION/DELETION ERROR LISTING CI(1) CEP 03-40 GENERATION OF RECORDS FROM CICTR CI(1) CEP 07-40 INFO ITEMS MASTER FILE UPDATE SUMMARY CI(1) CEP 07-41 INFORMATION ITEMS DUPLICATE DCN LIST CI(1) CEP 07-42 INFORMATION ITEMS DELETE LIST CI(1) CEP 07-43 CORRECTION/DELETION NO MATCH LIST CI(1) CEP 09-40 MATCH OF NEW INFORMATION ITEMS CI(1) CEP 09-41 MATCH OF MF INFORMATION ITEMS CI(1) CEP 10-40 INFORMATION ITEMS ALPHA INDEX CI(3) EXAM(1) CEP 11-40 QRTLY RPT OF INFO ITEMS DISPOSITION CI(1) CEP 12-40 INFORMATION ITEMS DCN INDEX CI(1) CEP 13-40 INFORMATION ITEMS EXTRACT LIST CI(1) CEP 14-40 INFO ITEMS 150 DAY SUSPENSE LIST CI(1) CEP 15-40 INFORMATION ITEMS SUSPENSE LIST CI(1) CEP 15-41 INFORMATION ITEMS PURGE SUMMARY CI(1)

# Criminal Investigation Case Management and Time Reporting System

Exhibit 3.13.62-23 Criminal Investigation Case Management and Time Reporting System Run/File ID# Report # Table # CID Ticket/Description Distribution Code Branch OID CID 13-40 N/A Collateral Time Listing 1 C.C. CID 19-40 N/A Aged Agent List Annual Report 1 C.I. CID 19-41 N/A Aged Case/Project List Annual Report 1 C.I. CID 27-40 RPT-01 Case Project Inventory Management Analysis District Level 3 C.I. CID 28-40 RPT-1A Case Project Inventory Management Analysis District Level 3 C.I. CID 29-40 RPT-03 Quarterly Operations Report Direct Level 3 C.I. CID 31-40 RPT-04 Project Register (Staff Days) Group Level 3 C.I. CID 33-40 RPT-04 Project Register (Staff Days) District Level 3 C.I. CID 35-40 RPT-05 Pipeline Case Inventory Register Qrtly Report District Level 3 C.I. CID 37-40 RPT-07 Register of Legal Actions Quarterly Report District Level 3 C.I. CID 39-40 RPT-15 Case and Project Alphabetic Index District Level 3 C.I. CID 41-40 RPT-24 Aging of Case/Project Inventory Group Level 3 C.I. CID 43-40 RPT-24 Aging of Case/Project Inventory District Level 3 C.I. CID 44-40 IRP Match Transcripts C.I. CID 49-40 RPT-03 Quarterly Operations Report Regl/Natl Level 4 C.I. CID 51-40 RPT-04 Project Register (Staff Days) Regl Level 4 C.I. CID 51-41 RPT-04 Project Register (Staff Days) Natl Level 4 C.I. CID 53-40 RPT-05 Pipeline Case Inventory Register Qrtly Report Regl/Natl Level 4 C.I. CID 55-40 RPT-07 Register of Legal Actions Quartly Report Regl/Natl Level 4 C.I. CID 57-40 RPT-15 Case and Project Alphabetic Index Regl/Natl Level 4 C.I. CID 59-40 RPT-24 Aging of Case/Project Inventory Regl/Natl Level 4 C.I.

# Correspondex Letters Reports

Exhibit 3.13.62-24 Correspondex Letters Reports Run/File ID# Title/Description Distribution CRX 01 IDRS Correspondex Letter Deletion List IDRS LTR Technician CRX 01-40 IDRS Daily Letter Delete Use Report IDRS LTR Technician CRX 03-10 Acknowledgement Special Letters T.P.R CRX 03-11 IDRS Letters (Regular C-Letters) T.P.R CRX 03-40 IDRS Correspondex Daily Letter Use Report IDRS LTR Technician CRX 03-41 IDRS Correspondex Daily Letter Error List IDRS LTR Technician CRX 03-42 IDRS Correspondex Daily Selected Error Letter List IDRS LTR Technician CRX 03-43 IDRS Correspondex Run Control List IDRS LTR Technician CRX 60 IDRS Correspondex Form Letter List IDRS LTR Technician

# Centralized Files Scheduling Reports

Exhibit 3.13.62-25 Centralized Files Scheduling Reports This graphic is a table with 4 columns identifying Centralized Files Scheduling Reports. Column 1 contains the names of the reports.Column 2 describes the frequency of the reports.Column 3 identifies the title of the report.Column 4 identifies the function to which the report must be routed. Please click here for the text description of the image. This graphic is a table with 4 columns identifying Centralized Files Scheduling Reports. Column 1 contains the names of the reports.Column 2 describes the frequency of the reports.Column 3 identifies the title of the report.Column 4 identifies the function to which the report must be routed. Please click here for the text description of the image.

# Dishonored Check File

Exhibit 3.13.62-26 Dishonored Check File Title/Description Distribution Daily DCF Analysis ACCTG(4) 1710 Acct Trans Register-Items Added to DCF ACCTG(1) DC NMF Application Report (Form 4830) ACCTG(1) DC MF Applications Controls ACCTG(1) DCF Notices MSU SEE 3.13.62–34 DC Age 15 Day List ACCTG(1) Monthly DCF Analysis ACCTG(4) Unprocessable List ACCTG(1) Unprocessable Posting DOC ACCTG(1) DCF Drop List Number 1 ACCTG(1) DCF Drop List # 2 ACCTG(1)

# DIS End of Day

Exhibit 3.13.62-27 DIS End of Day Note: * SHIPPING = SHIPPING FUNCTION FORWARD 2 COPIES AS FOLLOWS Run/File ID Number DED Title/Description Distribution DED 01-40 EDITED BLOCK PROOF LIST ACCTG(2) URP(1) DATACONV (2) * SHIPPING (2) SOI (1) DED 01-41 EDITED REJECT LIST ACCTG(2) URP(1) DATACONV(2) *SHIPPING(2) SOI(1) DED 01-42 EDITED CONTROL LIST ACCTG(2) URP(1) DATACONV(2) *SHIPPING(2) SOI(1) DED 01-43 RPS DROP LIST ACCTG(1) DATA CONV(1) *SHIPPING(2) DED 03-43 RPS NON-ASCENDING BLOCKS URP(1) *SHIPPING(2)

# Daily (Posting to TIF–IDRS)

Exhibit 3.13.62-28 Daily (Posting to TIF–IDRS) Run/File ID Number DLY Title/Description Distribution DLY 01 ONLINE LISTING CONTROL GROUP DLY 09 ONLINE LISTING CONTROL GROUP. DLY 11 ONLINE LISTING CONTROL GROUP DLY 21 ONLINE LISTING CONTROL GROUP DLY 45 ONLINE LISTING CONTROL GROUP DLY 55 ONLINE LISTING CONTROL GROUP DLY 45-40 IDRS CASE CONTROL MATCH ERROR LISTINGS REQUESTER DLY 55-40 IDRS CASE CONTROL MATCH ERROR LISTINGS REQUESTER DLY 65-40 IDRS CASE CONTROL MATCH ERROR LISTING REQUESTER

# Data Base Management System

Exhibit 3.13.62-29 Data Base Management System Run/File ID Number DMS Title/Description Distribution DM 05-A ONLINE LISTING CONTROL GROUP DM 05-B ONLINE LISTING CONTROL GROUP DM 05-C ONLINE LISTING CONTROL GROUP DM 05-D ONLINE LISTING CONTROL GROUP DM 05-E ONLINE LISTING CONTROL GROUP DM 05-F ONLINE LISTING CONTROL GROUP DM 05-G ONLINE LISTING CONTROL GROUP DM 05-H ONLINE LISTING CONTROL GROUP DM 05-I ONLINE LISTING CONTROL GROUP DM 05-J ONLINE LISTING CONTROL GROUP DM 15-A ONLINE LISTING CONTROL GROUP DM 15-B ONLINE LISTING CONTROL GROUP DM 15-C ONLINE LISTING CONTROL GROUP DM 15-D ONLINE LISTING CONTROL GROUP DM 15-E ONLINE LISTING CONTROL GROUP DM 15-F ONLINE LISTING CONTROL GROUP DM 15-G ONLINE LISTING CONTROL GROUP DM 15-H ONLINE LISTING CONTROL GROUP DM 15-I ONLINE LISTING CONTROL GROUP DM 15-J ONLINE LISTING CONTROL GROUP DM 25-A ONLINE LISTING CONTROL GROUP

# Document (Request Processing)

Exhibit 3.13.62-30 Document (Request Processing) Run/File ID Number Title/Description Distribution DOC 01 DOCUMENT REQUEST CHARGEOUTS MSU(B) TO FILES DOC 02 MICRO REQUEST MSU(B) TO FILES DOC 07-01 D.C. NOTICES MSU(B) TO ENTITY DOC 01-01 RETURN CHARGE OUT (FORM 4251) IDRS GENERATED FILES MGT FUNCTION

# Elect Fund Trans

Exhibit 3.13.62-31 Elect Fund Trans Run/File ID Number Title/Description Distribution EFT 10 RUN CONTROLS CSCO(3), ACCTG(1) EFT 10-21 ELECT. FUND TRANS. ERROR LIST CSCO(3), ACCTG(1) EFT 12-22 RUN CONTROLS CSCO(1), ACCTG(1) EFT 12-23 EFT INSTALL CREDIT SUMMARY CSCO(1), ACCTG(1) EFT 16 EFT DEBIT REMITTANCE REGISTER CSCO(1), ACCTG(1) EFT 16 NON PAYMENT SUMMARY CSCO(1), ACCTG(1) EFT 16 EFT DEBIT REGISTER CSCO(1), ACCTG(1) EFT 16 ONLINE LISTING CSCO(1), ACCTG(1) EFT 16 EFT CREDIT REGISTER CSCO(1), ACCTG(1) EFT 16 EFT CREDIT REMITTANCE REGISTER CSCO(1), ACCTG(1) EFT 18-21 EFT DEBIT TRANSCRIPTS CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-22 INTERIM NON PAYMENT CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-23 NON PAYMENT ERROR LIST CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-24 NON PAYMENT LIST CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-25 PRE-NOTE PROBLEM LIST CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-26 RUN CONTROLS CSCO(1), ACCTG(1), CONTROL GROUP(1) EFT 18-27 INSTALL. DEBIT SUMMARY CSCO(1), ACCTG(1), CONTROL GROUP(1)

# End of Day

Exhibit 3.13.62-32 End of Day Run/File ID Number Title/Description Distribution EOD 06-25 Quality Review Index ACCTG,QAB EOD 06-26 Quality Review Aged Off ACCTG,QAB EOD 07-21 Quality Review Reject List ACCTG,QAB EOD 11 Check Claims (to AROC) Support to Library EOD 11-21 Claim Checks Record List T.P.R. EOD 16-40 IDRS PJ Recap (daily) ACCTG EOD 18-20 IDRS Daily Block List FILES, ACCTG EOD 18-21 IDRS Transaction Record Daily *ACCTG and/or FILES EOD 18-40 IDRS Abatement/Examination Case Report EXAM BR EOD 20-21 IDRS Transaction Sequence Numerical Record Daily *ACCTG and/or FILES EOD 22 IDRS CHK64 District Office Input MSU SEE IRM 3.13.62-34 EOD 22–20 IDRS Reissued Undelivered CHKS -CP 564 MSU SEE IRM 3.13.62-34 EOD 24–21 Area Office Remittance Register ACCTG, SHIPPING EOD 26 Refund Record (to AROC) SUPPORT TO LIBRARY EOD 26-22 IDRS Net Tax Refund Report Daily ACCTG EOD 26–40 IDRS Generated Refund Report Daily ACCTG EOD 27 Refund Deletion Register ACCTG EOD 29–D IDRS Collector Run Listing ACCTG, SUPPORT to LIBRARY EOD 29–W IDRS Collector Run ACCTG, SUPPORT to LIBRARY Note: *ACCTG and/or FILES send NMF Transaction Records with DOC Codes 28, 45, 50 and 77 to ACCTG. Send remaining IMF, BMF, NMF, IRAF, EPMF to FILES.

# EIN Research and Assignment

Exhibit 3.13.62-33 EIN Research and Assignment Run/File ID Number Title/Description Distribution ERA 03-40 Log of Bulk EIN Assignments Daily ENTITY, USER SUPP GROUP ERA 03-42 Error Report ENTITY, USER SUPP GROUP ERA 03-43 Controls ENTITY, USER SUPP GROUP ERA 05-43 ERA Notices NPS 3.13.62-58, ENTITY ERA 05-44 Controls ENTITY, USER SUPP GROUP ERA 05-45 Error Report ENTITY, USER SUPP GROUP ERA 07-41 Controls ENTITY, USER SUPP GROUP ERA 07-42 Error Register ENTITY, USER SUPP GROUP ERA 09 TIN List ENTITY ERA 09-40 EIN Terminal Input Report ENTITY, USER SUPP GROUP ERA 09-41 EIN Generated Input ENTITY, USER SUPP GROUP ERA 09-42 Quarterly Report of EINs Assigned T:T:Q Attn: ENTITY TEAM ENTITY ERA 09-43 Run Controls ENTITY, USER SUPP GROUP ERA 11-40 Run Controls (EIN MF NCC) ENTITY, USER SUPP GROUP ERA 13-40 Entity Control EIN Log of Last EIN Issued ENTITY ERA 95-41 Error File ENTITY, USER SUPP GROUP ERA 95-42 Controls ENTITY, USER SUPP GROUP ERA 95-43 ZTIF Edit ENTITY, USER SUPP GROUP WU 49-19 ERAS Weekly Error Listing (BTIF) ENTITY WU 69-19 ERAS Weekly Error Listing (ZTIF) ENTITY

# Error Resolution System (ERS)

Exhibit 3.13.62-34 Error Resolution System (ERS) Acronyms used in the following exhibit are: CG = Control Group NR = NOTICE REVIEW DATA CONT = DATA CONTROL INPUT CORR = INPUT CORRECTION BRANCH EFU = ELECTRONIC FILING UNIT (B) = BURSTING MSU = MACHINE SERVICES UNIT ACCTG = ACCOUNTING BRANCH Run/File ID Number Title/Description Distribution ERS 01-40 ERS Available Inventory Report INPUT CORR ERS 01-41 Error List INPUT CORR ERS 01-42 ERS PAS Charge-outs MSU (B) TO INPUT CORR ERS 01-43 Program Analysis Selection Report QAB, INPUT CORR ERS 01-44 Electronic Error Returns List INPUT CORR ERS 01-49 (Reformat GMF/GUF DATA) Control Sheet INPUT CORR ERS 03-40 ERS Unselected Inventory Report INPUT CORR ERS 03-41 ERS Selection Method Report INPUT CORR ERS 03-49 Select ERS Error Records Control Sheet INPUT CORR ERS 05-40 Error Resolution Rejected Records List DATA CONT, INPUT CORR ERS 05-41 Reg Charge-outs/Reject Record Charge-outs MSU(B)TO INPUT CORR ERS 05-49 Download ERS Workable File Control Sheet INPUT CORR ERS 06-49 Produce Trans and Reject File Control Sheet INPUT CORR ERS 07-40 Unworkable Suspense Inventory ACCTG, INPUT CORR ERS 07-41 Unworkable Suspense Summary INPUT CORR ERS 07-49 Process ERS Unworkable File Control Sheet INPUT CORR ERS 11-49 Merge ERS Workable Date Control Sheet CONT GRP, INPUT CORR ERS 13-40 Error Inventory Report DATA CONT, INPUT CORR ERS 13-41 Error Inventory Summary ACCTG, EFU, INPUT CORR ERS 13-42 Workable Susp Inventory Report EFU, DOC, PERF ERS 13-43 Workable Susp Inventory Summary ACCTG, EFU, INPUT CORR ERS 13-49 Load ERS Workable File Control Sheet INPUT CORR ERS 17-40 New Suspense List ACCTG, INPUT CORR ERS 17-41 New Suspense Charge-outs MSU(B) TO INPUT CORR ERS 17-42 Duplicate Doc DLN Register ACCTG, INPUT CORR ERS 17-43 Dupe DLN Charge-outs MSU (B), INPUT CORR ERS 17–44 Interest Jeopardy Error Report INPUT CORR ERS 17–45 Interest Jeopardy Suspense Report INPUT CORR ERS 17–46 Interest Jeopardy Summary ACCTG ERS 17–47 Inventory Control Report ACCTG, INPUT CORR ERS 17–48 New Suspense List Summary INPUT CORR ERS 17–49 Edit Dup-DLN and New –Susp Data Control Sheet ACCTG, INPUT CORR ERS 17–50 Interest Jeopardy Error Report Input Correction/ Accounting ERS 17–51 Interest Jeopardy Suspense Report Input Correction/ Accounting ERS 17–52 Interest Jeopardy Summary Input Correction/ Accounting ERS 19–40 ERS Duplicate DLN by Inventory Source INPUT CORR ERS 19–49 Load ERS Control Files Control Sheet INPUT CORR ERS 31–40 Unworked Suspense Aged Report INPUT CORR ERS 31–41 Workable Suspense Aged Report INPUT CORR ERS 31–49 Produce ERS Aged Report Control Sheet INPUT CORR ERS 60–49 Production Extract INPUT CORR ERS 71-49 Accumulated Production Report (Process ERS Production Data) INPUT CORR ERS 75–49 ERS-Corr-Prog-Num-Report INPUT CORR ERS 77–40 Program Summary Report INPUT CORR ERS 77–41 Suspense Program Report INPUT CORR ERS 77–42 Suspense Program Summary INPUT CORR ERS 77–43 Suspense Status Report INPUT CORR ERS 77–44 Suspense Status Summary INPUT CORR ERS 77–45 Employee Time Report INPUT CORR ERS 77–46 Employee Time Summary Report INPUT CORR ERS 77–47 Edit ERS Production Data Control Sheet INPUT CORR ERS 77–49 Quality Review List (Daily ERS QR List) ERS 83–40 Quality Review Charge-outs QAB, INPUT CORR ERS 83–41 Produce ERS QR Data Control Sheet QAB, INPUT CORR ERS 83–49 ERS Quality Assurance Hold Report QAB, INPUT CORR ERS 83–42 Quality Assurance Hold Report QAB, INPUT CORR ERS 83–44 Quality Assurance Selection Report QAB ERS 93–41 and ERS 9542 Computer Assisted Pipeline Review (CAPR) Daily Summary of Total Documents Processed QAB, INPUT CORR ERS 93–42 and ERS 9542 CAPR Daily Summary of Employee Errors QAB, INPUT CORR ERS 93–43 CAPR Weekly Summary of Employee Errors QAB, INPUT CORR ERS 93–44 Weekly CAPR Top 20 Error Report QAB, INPUT CORR ERS 93–45 CAPR Summary Error Correction in the Pipeline QAB, INPUT CORR ERS 93–46 CAPR Summary of System Errors QAB, INPUT CORR ERS 93–47 National Weekly CAPR Top 20 Error Rpt SE:TS:CAS:SP:IMF:DPICI ERS 93–49 CAPR Error Reports Control Sheet QAB, INPUT CORR

# Gas (and Oil Tax Report)

Exhibit 3.13.62-35 Gas (and Oil Tax Report) Run/File ID Number Title/Description Distribution GAS 01-04 TREASURY 90 REPORT ACCTG(4) GAS 01-05 GAS and OIL ADJUSTMENT LIST ACCTG(4) GAS 01-06 GAS and OIL ERROR LIST ACCTG(4)

# Generalized Mainline Framework

Exhibit 3.13.62-36 Generalized Mainline Framework GMF, MP Run/File ID Number Title/Description Distribution GMF00 GMF-00-40 Purge Reformat Run Control N/A GMF00 GMF-00-41 Records Transferred to ERS Listing N/A GMF01 GMF-01-40 GMF01 Run-to-Run Controls Acctg GMF01 GMF-01-41 Raw-Block-Suspense-List Acctg GMF04 GMF-04-40 GMF04 Run-to-Run Controls Acctg GMF06 GMF-06-40 Mainline Run Control Report Acctg, INPUT CORR GMF06 GMF-06-41 BOOB P Code Block List Data Conv, BOB Unit GMF06 GMF-06-43 RPS EIF Match Run Control Report (GMF NAP Run Control Report) N/A GMF07 GMF-07-40 Raw Run Control Report Data Conv, INPUT CORR, GMF08 GMF-08-40 Correction Run Control Report N/A GMF09 GMF-09-40 BOB Display Run Control Report Data Conv, INPUT CORR, BOB Unit GMF0903 GMF-09-44 Block Out of Balance Register BOB Unit GMF0903 GMF-09-45 Block Out of Balance ID List BOB Unit GMF0903 GMF-09-46 BOB Correction Control List BOB Unit GMF0903 GMF-09-47 Invalid BOB Correction List BOB Unit GMF10 GMF-10-40 Error Display Run Control Report N/A GMF1001 GMF1002 GMF-10-41 Error Register Data Conv, INPUT CORR, GMF1001 GMF1002 GMF-10-42 Error Pull List INPUT CORR GMF1001 GMF1002 GMF-10-43 Daily Error Volume Report INPUT CORR GMF11 GMF-11-40 Reject Reports Run Control Report INPUT CORR GMF1101 GMF-11-41 Reject Reinput Transmittal INPUT CORR GMF1101 GMF-11-42 Reject Aged List INPUT CORR GMF1101 GMF-11-43 Reject Inventory List INPUT CORR GMF1101 GMF-11-44 Reject Pull List INPUT CORR GMF1106 GMF-11-45 Reject Register INPUT CORR GMF1101 GMF-11-46 Current Reject List INPUT CORR GMF1101 GMF-11-47 Reject Deposition List INPUT CORR GMF1101 GMF-11-48 Reject Correction Verification List INPUT CORR GMF1101 GMF-11-49 Error Reinput Transmittal INPUT CORR GMF15 GMF-15-40 Invalid Delete List Acctg GMF15 GMF-15-41 Unmatched Delete Lists Acctg GMF15 GMF-15-42 Deleted Records List Acctg GMF15 GMF-15-43 Transaction Release Adjustment Report Acctg GMF15 GMF-15-44 SC Trans Release List Acctg GMF15 GMF-15-45 SC Trans-Release Summary Acctg GMF15 GMF-15-46 TEP Run Control Report Acctg GMF16 GMF-16-40 IAD GMF TEP Report Internal Audit GMF16 GMF-16-41 IAD Centurion Report Internal Audit GMF16 GMF-16-42 Notice Review Processing System (NRPS) TEP Data Notice Review GMF16 GMF-16-43 Questionable Refund Program (QRP) Control Rpt N/A GMF27 GMF-27-40 Electronic Filing System (ELF) Run Control Report N/A GMF61 GMF-61-41 Interest Reduction Initiative Report (SCRS) INPUT CORR GMF61 GMF-61-42 Interest Reduction Initiative Report (ERS) INPUT CORR GMF8140 GMF-81-40 Program Number Update List N/A GMF8140 GMF-81-41 Program Number Master List N/A GMF94 GMF-94-40 PCD Monitoring List Acctg

# Unpostable Print File Reports Number Document Summary Reports

Exhibit 3.13.62-37 Unpostable Print File Reports Number Document Summary Reports GUF 07-40 Unpostable Document Request F1s and F3s to Unpost Rest to FILES GUF 13-43 Unpostable Document Request Unpostables GUF 21-45 Unpostables Document Request Unpostables GUF 07-41 New Unpostable Error File Unpostables/CSA GUF 07-42 Credit Interest Report Unpostables/SPC AREA in Heading GUF 51-43 Credit Interest Report Unpostables/SPC AREA in Heading GUF 07-43 Credit Interest Summary Unpostables GUF 51-44 Credit Interest Summary Unpostables GUF 07-90 Unpost Doc Request Summary Unpostables GUF 13-90 Unpost Doc Request Summary Unpostables GUF 21-90 Unpost Doc Request Summary Unpostables GUF 11-40 New Unpost Rpt and Summary Unpostables/SPC AREA in Heading GUF 11-41 No Match Purge File Unpostables/CSA GUF 13-40 RPS TC150 Match List Unpostables GUF 13-41 RPS TC150 No Match List Unpostables GUF 13-42 RPS Other TC150 List Unpostables GUF 15-40 New Unpost Repeats Hist Rpt Unpostables GUF 15-41 New Unpost Repeats Hist Sum Unpostables GUF 15-42 New Unpost Repeats Error File Unpostables GUF 21-40 Employee Assign Daily List Unpostables GUF 21-41 Rejected Activity List Unpostables GUF 21-42 Rejected Activity Summary Unpostables GUF 21-43 Closed Case List Unpostables/QA GUF 21-44 Closed Case Summary Unpostables GUF 21-46 Batch Delete List Unpostables GUF 21-47 Dropped Record File Unpostables GUF 51-40 No Match Error List File Unpostables/CSA GUF 51-41 Corr Error List File Unpostables/CSA GUF 51-42 UPTIN No Match List File Unpostables/CSA GUF 51-45 Accounts Receivable Listing Unpostables GUF 53-40 Unpostable Accting Control Rpt Unpostables/OP:FS:S:P:M GUF 53-41 Unpostable Workload Report Unpostables/OP:FS:S:P:M GUF 53-42 Revenue Receipts Control Sheet Unpostables/OP:FS:S:A:R GUF 53-43 Resource Inventory Report OFP Unpostables GUF 53-44 Account Receivable Report Unpostables GUF 55-40 Employee Assign Aged List Unpostables GUF 55-41 Unposted Bankruptcy List and Sum Unpostables GUF 55-42 Employee Assign Aged Sum Unpostables/MGMT SUPP GUF 55-43 UPC Inventory Report Unpostables/OP:FS:S:P:M GUF 55-44 Unpostable Form 720 List Unpostables/ACCTG GUF 55-45 Wkly CAF Historical Rpt Unpostables/CAF GUF 55-46 Nullified Distribution Summary Unpostables GUF 55-47 Nullified Distribution Listing Unpostables GUF 55-48 Wkly CAF Summary Report/CAF Unpostables/CAF GUF 57-40 Closed Unpostable Register (wkly) Unpostables/ADJ CORRES GUF 60-40 Unpostable PCD TC150 List Unpostables/CSA GUF 60-41 Unpost PCD TC150 Sum Rpt Unpostables/CSA GUF 80-40 Deleted Trans Listing File Unpostables/CSA GUF 80-41 Deleted Trans Summary File Unpostables/CSA GUF 82-40 GUF82 DB Rec Not Found File Unpostables GUF 82-41 GUF82 Deleted Rec Sum File Unpostables GUF 83-40 Parameter ERR Record File Unpostables/IS:S:SP:D:SB/CSA GUF 83-41 Deleted DB Record File Unpostables/IS:S:SP:D:SB/CSA GUF 83-42 Deleted DB Summary File Unpostables/IS:S:SP:D:SB/CSA GUF 87-40 Annual Organization Function Program (OFP) Report Unpostables

# Internal Audit

Exhibit 3.13.62-38 Internal Audit Run/File ID Number Title/Description Distribution IA 472-MA GUF OPEN EXTRACT–TC/50 and 400 UNPOST(1) IA 472-MB OPEN GUF SORT CONTROLS UNPOST(1) IA 472-MC OPEN GUF REPORT TC/160 UNPOST(1) IA 472-MD GUF OPEN SORT CONTROLS UNPOST(1) IA 472-ME OPEN GUF FIELD COMPAR–DLN UNPOST(1) IA 472-MF SELECTED UNPOST CODES 140/399 UNPOST(1) IA 472-MG SELECT UNP. CDS EXCPT. 140/399 UNPOST(1) IA 472-MJ GUF FIELD COMPARE NOT EQUAL UNPOST(1) IA 472-MK EXTRACT UNPOST CODE 140/399 UNPOST(1) IA 472-ML EXT. and PRT UNP CODES EXCEPT 140/399 UNPOST(2) IA 472-MM FIELD COMPARE UNPOST(1) IA 472-MN EXTRACT TC/610 UNPOST(1) IA 472-MO SORT CONTROLS BY TIN UNPOST(1) IA 472-MP OPEN GUF TC/160 NO MATCH TC/50 UNPOST(2) IA 472–RI OPEN GUF EXTRACT UNPOST(1) IA 472-RJ OPEN GUF SUMMARY UNPOST(1) IA 472-RK OPEN GUF ON-LINE PRINT UNPOST(1) IA 472-AK OPEN GUF EXTRACT (TIN) UNPOST(1) IA 480-B OPEN GUF SPRT CONTROLS UNPOST(1) IA 480-C OPEN GUF ON-LINE PRINT UNPOST(1) IA 482-FM OPEN GUF PULL SEQUENCE UNPOST(1) IA 482-FN OPEN GUF SORT CONTROLS UNPOST(1) IA 482–FO OPEN GUF PRINT UNPOST(1)

# Management Error Report

Exhibit 3.13.62-39 Management Error Report Run/File ID Number Title/Description Distribution MER 03-41 WEEKLY CUM MGMT ERROR REPORT MGMT STAFF (2) DOC PERF (1) MER 13-40 PAS REPORT INPUT CORR (1) MER 13-49 PAS CONTROLS INPUT CORR (1) MER 03-40 ERROR COUNT REPORT DAILY MGR SUP. MER 03-41 ERROR COUNT REPORT CUMULATIVE YEAR TO BRANCH MGT SUP.* * Copy to NATIONAL OFFICE IRS (NCFB) C5-162 5000 Ellin Road Lanham, MD 20706–1348 ATTN: SE:TS:CAS:SP:IMF:DPIC.

# Magnetic Tape Filing

Exhibit 3.13.62-40 Magnetic Tape Filing Run/File ID Number Title/Description Distribution MGT 01-03 BMF MGT 941 DOC FILE GMF 01 MGT 01-05 MGT 941—CONTROL DATA GMF 04 MGT 03-03 BMF MGT 941E DOC FILE GMF 01 MGT 03-05 MGT 941E CONTROL DATA GMF 04 MGT 05-03 BMF MGT 940 DOC FILE GMF 01 MGT 05-05 MGT 940 CONTROL DATA GMF 04 MGT 01-40 MAG TAPE CONTROL PRINT FILE ACCTG (1) MGT 01-42 AUTHORIZATION FILE ACCTG (1) MGT 01-44 FRM–941 FACS REPORT INPUT CORR (1) MGT 01-46 FRM–941 FACS UP REPORT UNPOST (1) MGT 01-48 FRM–941 FACS ERR REPORT INPUT CORR (1) MGT 01-50 FRM–941 UNDERPAYMENT PRINT FILE MAG TAPE COORD MGT 03-40 MAG TAPE CONTROL PRINT FILE ACCTG (1) MGT 03-42 AUTHORIZATION FILE ACCTG (1) MGT 05-40 MAG TAPE CONTROL PRINT FILE ACCTG (1) MGT 05-42 AUTHORIZATION FILE ACCTG (1) MGT 05-44 FRM–940 FACS REPORT INPUT CORR (1) MGT 05-46 FRM–940 FACS UP REPORT UNPOST (1) MGT 05-48 FRM–940 FACS ERR REPORT INPUT CORR (1) MGT 05-50 FRM–940 UNDERPAYMENT PRINT FILE MAG TAPE COORD

# Notice Review Processing System

Exhibit 3.13.62-41 Notice Review Processing System Run/File ID Number Title/Description Distribution NRP 04-40 NRP Run Controls NR NRP 05-40 NRP Controls NR NRP 14-20 BMF NRP Selection Report NR NRP 11-50 BMF NRP Local Error List NR NRP 11-60 BMF NRP Local Control Input List NR NRP 13-10 BMF NRP Pkg with Charge-outs FILES NRP 13-20 BMF NRP Pkg NR NRP 1310 BMF NRPS Files Output NR NRP 1320 BMF NRPS Packages NR NRP 13-30 BMF NRPS Notice Review Output NR NRP 4080 IMF TPNC Trend Report NR NRP 4210 IMF Laser Notices MSU NRP 4211 IMF Laser Notices MSU NRP 4220 IMF Laser Services Center Transcript and Notices MSU NRP 4230-CDC IMF Impact Notices CP 29 MSU NRP 4231 IMF Laser Notices CP 31 MSU/TPR/FILES NRP 4232 IMF CDC Impact Notice CP 44 MSU NRP 4240 Adjustment Control Records CCA02 NRP 4260 IMF Notice Routing/Stuffer Sheets MSU NRP 4420 IMF Bal Due Notice Stop Listing NR NRP 4510 Notice List for NRP42 NR NRP 5110 IMF NRPS Overpaid Notice Packages NR NRP 5120 IMF NRPS Overpaid Documents Requests FILES NRP 5130 IMF NRPS Overpaid NR Listing NR NRP 6070 IMF NRPS Local Control Error List NR NRP 6080 IMF NRPS Local Control Input List NR NRP 6110 IMF NRPS Notice Packages NR NRP 6120 IMF NRPS Notice Document Request FILES NRP 6130 IMF NRPS Notices NR Listings NR NRP 6310 IMF Notices Selected for Review NR NRP 6380 IMF Notices Selected Routing/Stuffer Sheets NR NRP 6510 IMF Notices not Selected for Review MSU NRP 6511 IMF Notices not Selected for Review MSU NRP 6512 IMF Notices not Selected for Review MSU NRP 6500 IMF Notices not Selected Routing/Stuffer Sheets MSU NRP 6510 IMF Notices List for 63 and 65 NR NRP 9741 NRPS Local Control File Report NR NRP 9841 NRPS Local Control File Report NR NRP 9941 NRPS Local Control Match Delete Report NR NRP 9942 NRPS Local Control Age Delete Report NR NRP 9943 NRPS Local Control File Report NR NOT-31-11 Multipage, Not Selected, Non-OIO BMF Notices MSU NOT-31-15 ELIXIR, Not Selected, BMF Notices MSU NOT-31-20 Nonselected Non-OIO BMF Notices MSU NOT-31-25 OIO Nonselected BMF Notices MSU (PSC Only) NOT-31-26 OIO Multipage, Not Selected, BMF Notices MSU (PSC Only) NOT-31-31 Multipage, Selected, Non-OIO BMF Notices NR NOT-31-40 Selected Non-OIO BMF Notices NR NOT-31-45 OIO Selected BMF Notices NR (PSC Only) NOT-31-46 OIO, Multipage, Selected, BMF Notices NR (PSC Only) NOT-31-50 BMF Service Center Transcripts and Notices MSU NOT-31-70 BMF Adjustment Control Records CCA02 NOT-31-80 BMF Routing and Stuffer Sheets MSU NOT-32-60 BMF Notice List NR

# Performance Evaluation Reporting System

Exhibit 3.13.62-42 Performance Evaluation Reporting System Run/File ID Number PCA Title/Description Distribution PCA 01-41 INVALID SALARY UPDATE LISTING REPORTS (1) PCA 01-42 EMPLOYEE MASTER ADJUSTMENTS AND ANALYSIS REPORT REPORTS (1) PCA 01-43 EMPLOYEE MASTER ADJUSTMENTS AND CONTROL LISTING REPORTS (1) PCA 01-44 EMPLOYEE MASTER LIST REPORT REPORTS (4) PCA 01-45 EMPLOYEE STATUS LIST REPORT REPORTS (4) PCA 02-41 OFP CONSISTENCY FILE UPDATE REPORTS (1) PCA 02-42 OFP CONSISTENCY FILE LIST REPORTS (4) PCA 02-43 MISSING PARENT FUNCTION SUB–FUNCTION WITHOUT PARENTS LIST REPORTS (1) PCA 03-41 PERIOD DATA and CUM FILE ADJUSTMENTS CONTROLS LISTING REPORTS (2) PCA 03-42 FINAL ERROR REGISTER REPORT REPORTS (3) PCA 04-41 INDIVIDUAL DETAIL SUMMARY RPT REPORTS (3) PCA 05–41 SPECIAL EMPLOYEE PROGRAM REPORTS (1) PCA 05-42 SPECIAL EMPLOYEE PROGRAM SUMMARY REPORTS (1) PCA 05-43 CURRENT GRADE TO PRIOR GRADE TRANSFER HISTORY LISTING REPORTS (3) PCA 05-44 QUALITY REVIEW ERROR REGISTER REPORT REPORTS (5) PCA 05-45 PERIOD DATA POSTING MISMATCH/ERROR REGISTER REPORTS (1) PCA 05-46 INDIVIDUAL PERFORMANCE HISTORY ADJUSTMENT REPORT REPORTS (13) PCA 05-47 CUM FILES UPDATE CONTROL LISTING REPORTS (3) PCA 07-41 CUM FILE SSN SELECTION ERROR REGISTER REPORT REPORTS (2) PCA 07-42 CUM FILE SSN SELECTION DATA LISTING REPORTS (2) PCA 07-43 CUM FILE LEVELED PERF REPORT REPORTS (3) PCA 15-41 INDIV PERFORMANCE REPORT REPORTS (1) REPORTS = Management Support Branch Reports/Data Control Unit

# SPC Workload Scheduling

Exhibit 3.13.62-43 SPC Workload Scheduling Run/File ID Number PCB Title/Description Distribution PCB 01-28 SCHEDULE MASTER CONTROLS MGMT STAFF(1) PCB 01-40 SCHEDULE ERROR LIST MGMT STAFF(1) PCB 02-40 SCHEDULE ADJUSTMENT ERROR LIST MGMT STAFF(1) PCB 02-41 SCHEDULE ADJUSTMENT LIST MGMT STAFF(1) PCB 03–40 OFP HISTORY REPORT MGMT STAFF(1) PCB 05-40 SCHEDULE REPORT MGMT STAFF(1) PCB 71-40 RESOURCE STATUS REPORT REPORT(6) MGMT STAFF(1) PCB 73-40 STAFF HOUR RECAP REPORT REPORT(6) MGMT STAFF(1) PCB 85-40 SCHEDULE REVIEW REPORT MGMT STAFF(1) PCB 87-40 SCHEDULE NARRATIVES MGMT STAFF(1)

# Partnership Control System

Exhibit 3.13.62-44 Partnership Control System Run/File ID Letter Number Description Distribution PCS 08-01 PCS Updates for AIMS System AIMS PCS 16-06 Investor Links File Appeals PCS 20-01 AIMS Daily Updates from OSC and BSC ANSC PCS 28-01 I V L Inventory Validation Listing (Customized) CTF/NO PCS 40-42 Letter 3457 Notice of Beginning of Partnership Audit (Non-TEFRA) CTF PCS 40-42 Letter 3458 Notice of Beginnings of S Corporation Audit (Non-TEFRA) CTF PCS 40-42 Letter 3459 Notice of Beginning of Trust Audit (Non-TEFRA) CTF PCS 41-42 Letter 1787 Notice of Beginning of Administration Processing (Partners) w 886Z Listing CTF PCS 41-42 Letter 1855 Notice of Beginning of Administration Processing (Shareholders) w 886Z Listing CTF PCS 42-42 Listing 886-Z Partner of Shareholder Percentage of Income Listing CTF PCS 43-42 Letter 1827 60 Letter (Partners) w/Sch of Adj. and Form 870-P/PT CTF PCS 43-42 Letter 1829 60 Letter (Partners w/penalties) w/Sch of Adj. and Form 870-L/LT CTF PCS 43-42 Letter 1834 60 Letter (Partners w/penalties) w/Sch of Adj. and Form 870-S CTF PCS 44-42 Letter 2513 Tax Matters Partner (Partnerships) w/Partner Settlement List CTF PCS 44-42 Letter 2514 Tax Matters Person (S Corporation) w/Investor Settlement List CTF PCS 45-42 Letter 1830 Final Partnership Administrative Adjustment w/Sch of Adj and Form 870-S CTF PCS 45-42 Letter 2064 No Change Final Partnership Administrative Adjustment CTF PCS 46-42 Form 872 Extension of Statute-of-Limitations Date (open Extension) w/Letter 907 CTF PCS 46-42 Form 872 Extension of Statute-of-Limitations Date (Partnership Restricted Extension) w/Letter 907 CTF PCS 46-42 Form 872 Extension of Statute-of-Limitations Date (S Corporation Restricted Extension) w/Letter 907 CTF PCS 47-42 Letter 1828 Final S Corporation Administrative Adjustment w/Sch of Adj. and Form 870-S CTF PCS 48-42 Letter 2606 Docketed Appeals Letter (Partners) w/Sch of Adj. and Form 870-P/PT CTF PCS 48-42 Letter 2607 Docketed Appeals Letter (Partners w/penalties) w/Sch of Adj. and Form 870-L/LT CTF PCS 48-42 Letter 2608 Docketed Appeals Letter (Shareholders) w/Sch of Adj. and Form 870-S(AD) CTF PCS 48-42 Letter 2609 Docketed Appeals Letter (Shareholders w/penalties) w/Sch of Adj. and Form 870-S(AD) CTF PCS 49-42 Letter 3394 Appeals Letter (Partners w/penalties) w/Sch of Adj. and Form 870-P(AD)/PT(AD) CTF PCS 49-42 Letter 3395 Appeals Letter (Partners) w/Sch of Adj. and Form 870-P(AD)/PT(AD) CTF PCS 49-42 Letter 2344 Appeals Letter (Shareholders) w/Sch of Adj. and Form 870-S(AD) CTF PCS 53-02 Investor One Year Assessment File BSC/OSC PCS 67-01 Rpt 22-1 National Directory: Flow-through TIN Sequence CTF PCS 67-02 Rpt 22-2 National Directory: Flow-through Promoter Number Sequence CTF PCS 70-01 Rpt 1-1 Realtime Error Register CTF PCS 70-01 Rpt 2-2 Number of Returns by 1 Year Assessment Statute Date CTF/NO PCS 70-01 Rpt 2-3 ESU TEFRA Workload CTF/NO PCS 70-01 Rpt 2-3(N) ESU Non-TEFRA Workload CTF/NO PCS 70-01 Rpt 4-4 TEFRA 1 Year Assessment Listing CTF PCS 70-01 Rpt 5-1 Changed TEFRA Key Cases CTF PCS 70-01 Rpt 5-2 Open Investors Linked to Closed TEFRA Key Cases CTF PCS 70-01 Rpt 5-2(N) Open Investors Linked to Closed Non-TEFRA Key Cases CTF PCS 70-01 Rpt 5-3 TEFRA ESU Investors with New Non-TEFRA Linkages CTF PCS 70-01 Rpt 5-4 Weekly Update Report of PCS Investors by Key Case CTF PCS 70-01 Rpt 5-5 Incomplete TEFRA Key Case Closures CTF PCS 70-01 Rpt 5-5(N) Incomplete Non-TEFRA Key Case Closures CTF PCS 70-01 Rpt 6-10 Appeal TEFRA Key Case Count CTF PCS 70-01 Rpt 6-8 TEFRA Investor Returns by Tax Period CTF/NO PCS 70-01 Rpt 6-8(N) Non-TEFRA Investor Returns by Tax Period CTF/NO PCS 70-01 Rpt 6-9A Summary TEFRA Key Case Count by Status Codes CTF/NO PCS 70-01 Rpt 6-9A(N) Summary Non-TEFRA Key Case Count by Status Codes CTF/NO PCS 70-01 Rpt 7-2 424 Action Report CTF PCS 70-01 Rpt 7-3 Deleted Investor Report CTF PCS 70-01 Rpt 8-1 Number on Non-TEFRA ESU Investor Returns by Tax Period CTF/NO PCS 70-01 Rpt 8-2 Number on Non-TEFRA ESU Tiers by Tax Period CTF/NO PCS 70-01 Rpt 8-3 TEFRA Assessment by Location CTF/NO PCS 70-01 Rpt 8-3(N) Non-TEFRA Assessment by Location CTF/NO PCS 70-01 Rpt 8-3A TEFRA Assessment by Key Case Location NO PCS 70-01 Rpt 8-3(N) Non-TEFRA Assessment by Key Case Location CTF/NO PCS 70-01 Rpt 8-4 TEFRA Inventory Aging Report CTF/NO PCS 70-01 Rpt 8-4(N) Non-TEFRA Inventory Aging Report CTF/NO PCS 70-01 Rpt 8-5 TEFRA Assessment by Promoter Number NO PCS 70-01 Rpt 21-2 Non-TEFRA Key Case Action Report by Investor Location CTF PCS 70-01 Rpt 21-3 TEFRA Key Case Action Report by Service Center ESU CTF PCS 70-01 Rpt 21-3(N) Non-TEFRA Key Case Action Report by Service Center ESU CTF PCS 70-01 Rpt 22-3 National Directory of Cases CTF PCS 91-01 Copy of PCS 13–01 datafile for I V L input at ESUs BSC/OSC

# Report Management Information Systems

Exhibit 3.13.62-45 Report Management Information Systems RMS MP Run/File ID Number RPT NUMBER Title/Description REPORT LEVEL Distribution CODES * = SEE NOTED BELOW RMS 04-40 RMIS Daily Transactions * SC (1) RMS 06-40 Register Cycle Transactions D.O. * D.O. (1) RMS 12-40 RPT -1 Summary D.O./POD Branch Group *R.O.(1) *D.O.(4) *R.O.(1) *D.O.(1) *R.O.(1) *D.O (1) RMS 14-40 RPT -2 Analysis Staff Hrs D.O./POD Branch Group * D.O. (4) * D.O. (2) * D.O. (2) RMS 16-40 RPT-3 Analysis Daily Activity D.O./POD Branch Group * D.O. (4) * D.O. (2) * D.O. (2) RMS 27-40 F-5311 Planning Report (Annual) D.O. * R.O. (1). * D.O. (1) RMS 31-40 Schedule History Control *SC (1) RMS 31-41 Processing Summary Report *D.O. (1) RMS 33-40 Activity Worksheets *D.O. (1) RMS 33-41 Daily Activity Worksheets *D.O. (1) RMS 33-42 Management Summary *D.O. (1) RMS 33-43 Taxpayer Svc Daily Activity *D.O. (1) RMS 35-40 Schedule Extract Control Sheet *SC (1) RMS 36-40 Update Control Sheet *SC (1) RMS 37-40 Activity Worksheet *D.O. (1) RMS 37-41 Daily Activity Worksheet *D.O. (1) RMS 37-42 Employee Worksheet *D.O. (1) RMS 37-43 Taxpayer Svc Daily Activity *D.O. (1) RMS 38-40 Taxpayer Svc Daily Activity *D.O. (1) RMS 39-40 Update Summary *SC (1) Note: *SC = Service Center RMIS Coordinator *D.O. = Each District Office Their Portion ATTN: Taxpayer Service *R.O. = Regional Chiefs Customer Service ATTN: Taxpayer Service

# Remittance Processing System

Exhibit 3.13.62-46 Remittance Processing System RPS Number RPS R&C Number RPS 01-40 PRE-DEPOSIT TICKET TOTALS R&C(4) RPS 01-42 PRE-DEPOSIT INVALID TICKET LIST R&C(3) RPS 01-43 PRE-DEPOSIT RUN R&C(3) RPS 03-40 RECAP–N–JOURNAL CONTROLS R&C(1) RPS 03-41 GEN'L LEDGER ACCOUNT NO. LIST R&C(5) RPS 03-42 GEN'L LEDGER NON-JOURNAL TOTALS R&C(4) RPS 05-40 RPS BLOCK PROOF LIST R&C(2) RPS 05-41 PRE-MAINLINE and CONTROL REPORT R&C(2) RPS 05-42 PRE-MAINLINE ITF CONTROL LIST R&C(2) RPS 05-43 PRE-MAINLINE RUN CONTROLS R&C(2) RPS 07–40 RUN CONTROLS R&C(2) RPS 03 REMITTANCE RECAP. R&C

# SPC Control File Outputs

Exhibit 3.13.62-47 SPC Control File Outputs Run/File ID Title/Description Distribution SCF-01-41 Invalid Control Record List Data Controls SCF-01-42 Block Sequence List Data Controls SCF-01-60 Run Control Report Data Controls SCF-03-41 Block Delete Request List Data Controls SCF-05-41 Invalid Transcript Report Data Controls SCF-07-40 No Activity Listing Data Controls SCF-07-40B Repeat No Activity Listing Data Controls SCF-07-41 SCCF Block Completion List Data Controls SCF-07-42 Control File Summary Data Controls SCF-07-43 Transcripts Invalid Modules Data Controls SCF-07-44 SCCF Aged Manual Modules Data Controls SCF-07-45 Transcripts Historic Modules Data Controls SCF-07-46 Transcripts Special Modules Data Controls SCF-07-47 Prejournalized Trial Balance Data Controls SCF-07-48 Trial Balance Future DLN List Data Controls SCF-07-49 SCCF Status List Data Controls SCF-07-50 SCCF Aged Error/Reject Modules INPUT CORR/Data Conv SCF-07-51 SCCF Aged Man +Err/Rej Modules Data Conv/INPUT CORR SCF-07-52 SCCF Aged Summary Data Controls SCF-07-53 SCCF Aged BOB Modules Data Conv/BOB Unit SCF-07-54 Daily Cycle Proof List Files SCF-07-55 Weekly Cycle Proof List Files SCF-07-56 Master Block Control Sheet Data Controls SCF-11-41 Adjustment Control Record List Data Controls SCF-11-42 Master Control Record List Data Controls SCF-11-43 Control Date Recap—MCRs Data Controls SCF-11-44 Non-Prejournalized Batch Recap Data Controls SCF-11-45 Error Deletion List Doc Perfection SCF-11-46 Renumber Control Record List INPUT CORR/Data Cont SCF-11-47 Renumber Reclassification Smry Accounting SCF-11-48 New DLN Record List INPUT CORR/Data Cont SCF-11-49 Nullified Control Record List Data Controls SCF-11-50 Control Date Recap Nullified Data Controls SCF-11-51 Tape Control Record List Data Controls SCF-11-52 Control Date Recap—GBPRs Data Controls SCF-13-40 Revenue Receipts Control Sheet Data Controls SCF-13-41 NMF Report of Revenue Receipts Accounting SCF-13-42 Revenue Adjustment Listing Data Controls GUF -53-42 Nullified Unpostable RRCS Data Controls

# Backup Withholding (BWH)

Exhibit 3.13.62-48 Backup Withholding (BWH) Run/File ID Number Title/Description Distribution UBW0241 Backup Withholding (BWH) Error Register CSCO UBW0242 Manual Transaction Balancing Reports CSCO

# Reserved

Exhibit 3.13.62-49 Reserved For Future use.

# Unidentified Remittance File (URF)

Exhibit 3.13.62-50 Unidentified Remittance File (URF) Run/File ID Number Title/Description Distribution URF 01 URF Analysis (Daily) ACCTG, NCFB SE:W:CAS:SP:IMF:R URF 01-14 URF Excess Collection ACCTG URF 03 URF ADD Register ACCTG URF 03-01 UR Notices ACCTG URF 03–02 UR Posting Documents ACCTG URF 05 URF Applications for IMF/BMF/IRAF-Controls ACCTG URF 50 Transaction Register-Excess Collections URF Monthly Analysis ACCTG URF 50–01 URF Closed and Aging List ACCTG URF 64 URF Edit Report (Utility) ACCTG AS REQUEST

# MDHS Load Plans

Exhibit 3.13.62-51 MDHS Load Plans Load Plans do not include all notices and letters. They are intended to be a guide to help set up like procedures for multiple notices. Instructions provided by the Notice Run must be followed when available. The following Load Plans have been revised to allow open insert pockets for disaster notices. For inserting disaster notices 1155, 1155A, 1155B, 1155D, or 1155F and 1052 any "OPEN" pocket may be used to insert in all notices. Each Load Plan has at least one "OPEN" pocket. IMF REDESIGN NOTICE LOAD PLAN: NT40FAS/NT40BAS 10, 11, 11A, 12, 12A, 13, 13A, 14, 15B, 16 17, 18, 21, 21A, 21B, 21C, 21E, 22I, 22A 22E, 22I, 23, 24E, 25, 27, 30, 30A, 32, 32A 39, 42, 44, 45, 49, 51A, 51B, 51C, 52, 53 60, 62, 76, 801, 81, 84C, 88, 88A, 91 Station Form Station 1 Form 8862 Station 2 Pub 1 Station 3 Form 2210 Station 5 Pub 5 Station 6 Form 2210 INST Station 7 OPEN Station 9 E-205 Station 10 Form 1052 NT41FAS/NT41BAS 71,71A, 71B, 71D Station Form Station 1 OPEN Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 OPEN Station 6 OPEN Station 7 OPEN Station 8 Notice 1212 Station 9 E-205 Station 10 Form 1052 NT43FAS/NT43BAS 75B Station Form Station 1 Form 8836 Station 2 Form 8836 SCH A Station 3 Form 8836 SCH B Station 4 OPEN Station 5 Form 8836 Station 6 Pub 4134 LITC Station 7 Form 8836 SCH A Station 8 Form 8836 SCH B Station 9 E-205 Station 10 OPEN NT44FAS/NT44BAS 711, 712, 713, 714, 721, 722 749, 771, 772, 773, 774 Station Form Station 1 OPEN Station 2 Pub 1 SP Station 3 Form 2210 Station 4 Notice 433 PR Station 5 OPEN Station 6 Form 2210 INST Station 7 OPEN Station 8 Notice 1212 (SP) Station 9 E-205 Station 10 Form 1052 NT42FAS/NT42BAS 75, 75A, 75C Station Form Station 1 OPEN Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 Pub 3498-A Station 6 Pub 4134 LITC Station 7 OPEN Station 8 FORM 11652 Station 9 E-205 Station 10 OPEN NT45FAS/NT45BAS 09, 15, 19, 20, 15, 31, 54B, 57, 58, 59 Station Form Station 1 SCH EIC Station 2 Pub 1 Station 4 Notice 609 Station 5 OPEN Station 6 SCH SE Station 7 OPEN Station 8 Pub 5 Station 9 E-205 Station 10 Form 1052 IMF/NRP NOTICE LOAD PLAN: NRP 4230 - 03, 17, 18, 28, 29, 31, 32A, 46, 52, 54ALL, 57, 58, 75, 75A, 80, 81 NRP6320X - 11, 11A, 12A, 13, 13A, 23, 24, 25, 30A, 711, 712, 713, 714, 721, 722, 749 NRP4231 - 42, 45, 53, 88, 88A NRP6321X - 10, 21A, 21B, 21C, 21E, 22A, 22E, 49, 51, 51A, 51B, 51C, 60, 62, 71C NRP6510 - 11, 11A, 12A, 13, 13A, 23, 24, 25, 30, 30A NRP6340/NRP6330/NRP6530 - 11, 11A, 12A, 13, 13A, 17, 18, 23, 24, 25, 30, 30A, 711, 712, 713, 714, 721, 722, 749 NRP6512 - 42, 45 NRP6341 - 42, 45, 53, 88, 88A NRP6531 - 44, 54, 54B, 54E, 54G NRP4232 09 Station Form Station 1 OPEN Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 OPEN Station 6 OPEN Station 7 OPEN Station 8 OPEN Station 9 E-205 Station 10 OPEN NRP6322X 42, 45 Station Form Station 1 Form 9465 Station 2 Pub 1 Station 3 Form 2210 Station 4 Notice 433 Station 5 Notice 746 Station 6 Form 2210 INST Station 7 OPEN Station 8 Notice 1212 Station 9 E-205 Station 10 Notice 1052 NRP6511 10, 21A, 21B, 21C, 21E, 22A, 22E, 49, 51 51A, 51B, 51C, 60, 62, 71C Station Form Station 1 Form 9465 Station 2 Pub 1 Station 3 Form 2210 Station 4 Notice 433 Station 5 Notice 746 Station 6 Form 2210 INST Station 7 OPEN Station 8 Notice 1212 Station 9 E-205 Station 10 Notice 1052 NRP6532, NRP6342 09 Station Form Station 1 OPEN Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 OPEN Station 6 OPEN Station 7 OPEN Station 8 OPEN Station 9 E-205 Station 10 OPEN NOT40AX 12, 14, 14I, 16 Station Form Station 1 OPEN Station 2 Pub 1 Station 3 Form 2210 Station 4 Notice 433 Station 5 Notice 1155A or Notice 1155C Station 6 Form 2210 INST Station 7 OPEN Station 8 Notice 1212 Station 9 E-205 Station 10 Notice 1052 NOT40AX 42, 45 Station Form Station 1 OPEN Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 OPEN Station 6 OPEN Station 7 OPEN Station 8 OPEN Station 9 OPEN Station 10 OPEN Load Plan 1 110, 118, 121A, 122A, 124A, 125A 126, 126A, 130, 131, 131A, 132, 133 139, 140, 144, 145, 146, 147, 156 157, 159, 160, 162, 163, 165, 166, 171 173, 174, 177, 178, 183, 187, 188, 205 210, 215, 217, 218, 220, 225, 230, 233 274, 275, 874, 875 Station Form Station 1 Form 941, Sch B Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 Notice 1155 Station 6 Form 2210 INST Station 7 Notice 4977 Station 8 Form 945-A Station 9 E-205 Station 10 Form 2220 Load Plan 2 080, 081, 130, 153, 175, 182, 217 218, 219, 224, 231, 235, 236, 237 237A, 238, 239, 277, 278, 279 279A, 280, 281, 282, 284, 285 286, 287, 288, 290, 291, 292 801, 802, 811, 812, 861, 865 910, 920 Station Form Station 1 OPEN Station 2 Form 941-C Station 3 OPEN Station 4 OPEN Station 5 Notice 1155 Station 6 OPEN Station 7 OPEN Station 8 Form 3468 Station 9 E-205 Station 10 OPEN Load Plan 2 (Spanish) 801, 802, 811, 812, 861, 865, 910, 920 Station Form Station 1 Form 941, Sch B Station 2 OPEN Station 3 Notice 746SP Station 4 OPEN Station 5 Notice 1155 Station 6 OPEN Station 7 Form 4977 Station 8 OPEN Station 9 E-205 Station 10 OPEN Load Plan 4 242, 297, 297A, 297C, 298 Station Form Station 1 Pub 1660 Station 2 OPEN Station 3 OPEN Station 4 OPEN Station 5 Notice 1155 Station 6 OPEN Station 7 Form 12153 Station 8 Pub 594 Station 9 E-205 Station 10 OPEN Load Plan 5 180, 181 Station Form Station 1 Form 8864 Station 2 Form 1120 SCH PH Station 3 Form 1120 SCH D Station 4 Form 4255 Station 5 Notice 1155 Station 6 Form 4797 Station 7 Form 8826 Station 8 Form 8820 Station 9 E-205 Station 10 Form 8830 Load Plan 6 180, 181 Station Form Station 1 Form 8896 Station 2 Form 8845 Station 3 Form 8846 Station 4 Form 8847 Station 5 Notice 1155 Station 6 Form 1116 Station 7 Form 8827 Station 8 Form 5735 Station 9 E-205 Station 10 Form 5884 Load Plan 7 180, 181 Station Form Station 1 Form 8900 Station 2 Form 6478 Station 3 Form 6765 Station 4 Form 8007 Station 5 Notice 1155 Station 6 Form 8586 Station 7 OPEN Station 8 Form 8611 Station 9 E-205 Station 10 Form 8801 Load Plan 8 180, 181 Station Form Station 1 Form 8904 Station 2 Form 8834 Station 3 Form 8835 Station 4 Form 8844 Station 5 Notice 1155 Station 6 Form 8860 Station 7 OPEN Station 8 Form 8874 Station 9 E-205 Station 10 Form 8861 Load Plan 9 207, 207L, 230, 240 802, 812, 861, 910, 920 Station Form Station 1 Form 941, Sch B Station 2 Form 943-A Station 3 Notice 746SP Station 4 Pub 1S Station 5 Notice 1155 Station 6 OPEN Station 7 Form 4977 Station 8 Form 945-A Station 9 E-205 Station 10 OPEN Load Plan 10 180, 181 Station Form Station 1 OPEN Station 2 Form 8881 Station 3 Form 8882 Station 4 Form 8884 Station 5 Notice 1155 Station 6 Form 4626 Station 7 OPEN Station 8 Form 1118 Station 9 E-205 Station 10 Form 3800 TDA LOAD PLAN 501, 503, 504, 521, 523, 538, 539 601, 603, 604, 621, 623 Station Form Station 1 OPEN Station 2 Form 2210 Station 3 Notice 1219B Station 4 Notice 1219B (SP) Station 5 Notice 746 Station 6 Notice 609 Station 7 Pub 594 Station 8 Pub 4127 Station 9 E-205 Station 10 Notice 1155 TDI LOAD PLAN 403, 406, 411, 414, 515, 518 540, 541, 615, 618 Station Form Station 1 OPEN Station 2 Form 2210 Station 3 Notice 1219B Station 5 Notice 746 Station 6 Notice 609 Station 7 OPEN Station 8 OPEN Station 9 E-205 AUR LOAD PLAN 2000, 2005, 2006, 2501 Station Form Station 1 OPEN Station 2 Pub 1 Station 3 Pub 5 Station 4 Notice 1219B (SP) Station 5 OPEN Station 6 Notice 609 Station 7 Pub 594 Station 8 Pub 4127 Station 9 E-205 Station 10 OPEN ERAS NOTICE LOAD PLAN 575, 576, 577, 580 581, 582, 583, 584 Station Form Station 1 Notice 1155 Station 2 Form 8109-B Station 3 OPEN Station 4 OPEN Station 5 OPEN Station 6 OPEN Station 7 OPEN Station 8 OPEN Station 9 E-205 Station 10 Form SS-4 Instructions BMF REDESIGN LOAD PLAN 101, 102, 103, 104, 105, 106, 107, 111 112, 113, 114, 115, 116, 117, 123 123A, 124, 125, 127, 127A, 128, 138 161, 169, 267 Station Form Station 1 Form 941, Sch B Station 2 Form 2210 Station 3 Form 2220 Instructions Station 4 Form 2210 Instructions Station 5 Notice 1155 Station 6 Form 433 Station 7 Form 4977 Station 8 Form 945-A Station 9 E-205 Station 10 Form 2220

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

Exhibit 3.13.62-52 Automated Substitute for Return (ASFR) 30-90 Day Letters The following sites will be porting to NPS: Andover Service Center (ANSC) Atlanta Service Center (ATSC) Austin Service Center (AUSC) Brookhaven Service Center (BSC) Fresno Service Center (FSC) Kansas City Service Center (KCSC) The following sites will "NOT" be porting to NPS: Cincinnati Service Center (CSC) Memphis Service Center (MSC) Ogden Service Center (OSC) Philadelphia Service Center (PSC) These sites will stop generating all ASFR print files. The sites must ignore all enclosure muffy marks generated on the cover sheets and continue to stuff the letters as they currently do. This graphic displays a table in landscape orientation for Automated Substitute for Return (ASFR) 30-90 Day Letters. Please click here for the text description of the image.

# Undeliverable CP Notice and C-Letter Distribution and Mailing Guides

Exhibit 3.13.62-53 Undeliverable CP Notice and C-Letter Distribution and Mailing Guides Burst all forms maintaining established sequence prior to Distribution. Abbreviations used in the following table are: Acronym Meaning ACCT Accounting Branch ADJ Adjustments AM Accounts Management AMRH Accounts Maintenance B Burst BWH Backup Withholding Program CAF Centralized Authorization File CAWR Combined Annual Wage Reporting Unit CIB Criminal Investigation Branch COLL Collections CSCO Compliance Services Collection Operation CTF Campus TEFRA Function D Decollate ECU Entity Control Unit ESU Examination Suspense Unit EXT Extraction F Fold FO Field Office FO-COLL Field Office Collections FO-SP Field Office Special Procedures GR Garbled Review I Insert IJP Ink Jet Printing IRP Information Returns Processing MSU/Sh Machine Services Unit or Shipping NR Notice Review N Notice OR Output Review P Publications QRDT Questionable Refund Detection Team SPF Special Procedures Function RS Roll Stock SCEB Service Center Examination Branch STAT Statute Control TPR Taxpayer Relations Branch URP Under Reporter Program Note: Do not destroy any undeliverable mail with a yellow postal label unless specified in the chart below. The yellow postal label may provide a new address from the Post Office. Route the mail according to the chart listed below. If column is blank, route the mail back to the originating function. If a CP Notice or C-Letter is not listed in the chart below, route the mail back to the originating function. Destroy undeliverable mail with Handwritten address changes on the envelope. Exception: Accounts Management/Integrity and Verification Operation (IVO) works only specific undeliverable notices and letters, regardless of there is a yellow postal sticker attached to the undeliverable item.Any letter originated by AM/IVO that is not provided in the chart can be destroyed as classified waste. If And Then Letter 21C IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 86C IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 96C IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 105C/106C IDRS Range 1481000000 - 1487900000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 2004 RIVO PO Box 12866 Fresno, CA 93779-2886 Letter 105/106C or Letter 3219C Automated Questionable Credits Program (AQC) IDRS Range 1484100000 - 1484299999 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 763 ATSC 4800 Buford Highway Atlanta, GA 39901 Letter 488C Undeliverable Destroy Letter 1687C Undeliverable Route to Stop 6126AUSC Letter 2267C IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 2645C IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 4281C Undeliverable Route: ID Theft Team Letter 4310C Handwritten annotations Route to Integrity and Verification Operations (IVO) Letter 4310C Yellow sticker from the Post Office with a new address Route to IVO Letter 5071C Undeliverable Destroy Letter 5447C Undeliverable Destroy Letter 5598 Letter 5599 Undeliverable Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. Letter 5600 Undeliverable Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. Letter 5747C Undeliverable Destroy Letter 5858 Letter 5862 Undeliverable Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. Letter 5900 Series Undeliverable Destroy as Classified Waste - Instructions to the yellow postal label DO NOT APPLY to these notices. Letter 6000 Letter 6001 Letter 6002 Undeliverable Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. Letter 6112 IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 6112-A IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 6113 IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 6113-A IDRS Range 0280300000 and there is a yellow sticker from the Post Office with a new address Route to: Internal Revenue Service Stop 5701 G 7940 Kentucky Dr. Florence Ky. 41042 Letter 6185 Undeliverable Austin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6225 Undeliverable POC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6226 Undeliverable POC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741 POC- Letter 6227 Undeliverable POC- Steve Levine Austin Voluntary Compliance Mail Stop 4301 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6272 Undeliverable Mail Stop 4308 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6229 Undeliverable POC- Scott Richards Austin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6230 Undeliverable POC- Scott Richards Austin Offshore Initiative Unit Mail Stop 4309 AUSC 3651 S IH-35 Austin, TX 78741 Letter 6238 Undeliverable HCTC Enrollment Team Stop 6098 AUSC Letter 6312 Undeliverable IRS Mail Stop 5303 1973 N Rulon White Blvd Ogden UT 84201. A Form 3210 must be used to list the letters. Letter 6313 Undeliverable IRS Mail Stop 5303 1973 N Rulon White Blvd Ogden UT 84201. A Form 3210 must be used to list the letters. Letter 6330C Undeliverable Destroy Letter 6331C Undeliverable Destroy Letter 6363 Undeliverable Internal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224 Letter 6365 Undeliverable Internal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224 Letter 6366 Undeliverable Return to the return address on the envelope which would be the specific mailing agent's address. Letter 6378 Undeliverable POC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404 Letter 6378 Undeliverable POC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404 Letter 6379 Undeliverable POC - E. Heaps Mail Stop 5303 1973 Rulon White Blvd, Ogden, UT 84404 Letter 6397 Undeliverable Internal Revenue Service Tax Exempt and Government Entities EP Plans Technical 1111 Constitution Ave., NW Washington, DC 20224 Letter 6416 Undeliverable Destroy Letter 6416A Undeliverable Destroy Letter 6417 Undeliverable Destroy Letter 6419 Undeliverable Destroy Letter 6420 Undeliverable Destroy Letter 6468 Undeliverable Destroy Letter 6469 Undeliverable Destroy Letter 6470 Undeliverable Destroy Letter 6475 Undeliverable Destroy Letter 6507 Undeliverable 1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell) Letter 6530 Undeliverable 1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell) Letter 6531 Undeliverable 1973 Rulon White Blvd., Mail Stop 5303, Ogden, UT 84201 (POC: Charles Orrell) Letter 6555 with Form 3552 Letter 6555 with (stuffer) Letter 6555 (stuffer) alone Undeliverable Route to: 2970 Market Street: Mail Stop 5-E04.114 Team 204 Philadelphia, PA 19104 Letter 9000 Undeliverable Destroy Note: "Termination of Residency" undeliverable letters are being sent to the IRS in error, send the letters back to the return address on the envelope Note: If an undeliverable item is received with an original document and a verifiable address is not available to be re-mailed, destroy the document per IRM 10.5.1.6.10 guidelines. Undeliverable Stimulus Payments Notices If And Then Notice 1444 (EN-SP) Economic Impact Payment 2020 (English and Spanish) Undeliverable Destroy Notice 1444-A (EN-SP) EIP Non-Filers Outreach You May Need to Act to Claim Your Payment Undeliverable Destroy Notice 1444-B (EN-SP) Your Second Economic Payment (English/Spanish Undeliverable Destroy Notice 1444-C, Your 2021 Economic Impact Payment Undeliverable Destroy Reminder: If Letter 105C/106C is received and the above criteria is not met, then forward back to the originating function / employee based on the IDRS number. If And Then CP 01E CP 701E Undeliverable Count the number of notices received. List by the yellow label and non-yellow label. Send the totals weekly via email to *TS&CAS:AM:IPSO Employment Identity Theft Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. CP 14 Undeliverable If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. CP 14H CP 14I Undeliverable Send to Notice Review CP 14IA Undeliverable Send to CSCO CP 48/748 is received Undeliverable Count the number of letters received. Send the totals weekly via e-mail to Camille.D.Privett@irs.gov Destroy - Instructions to the yellow postal label DO NOT APPLY to these notices. CP 99X series (A, B, C & D) Undeliverable Destroy as classified waste CP 140 Undeliverable Destroy CP 140 in extraction if no forwarding address notated on UD. CP 199 Undeliverable Destroy as classified waste CP 301 Undeliverable Destroy as classified waste CP 310 Undeliverable Destroy as classified waste CP 312 Undeliverable Destroy as classified waste CP 313 Undeliverable Destroy as classified waste CP 303 Undeliverable Destroy as classified waste CP 1444 Undeliverable Destroy as classified waste Envelopes specified in this exhibit must be used by all processing centers unless otherwise authorized. Note: For UNSIGNED RETURNS please provide the taxpayer with return envelope E-73 for smaller returns and envelope 44B for larger returns (more than 7 pages). The E-205 Return envelope must be used for mailings from any location when the response to the notice will be returned to another IRS location other than the one mailing the notice. DO NOT revert back to the E-73IJP as long as the E-205 is working properly. All notices listed in this exhibit which have overseas addresses must be sent via Air Mail (Envelope F-125L). All notices listed in this exhibit going to Puerto Rico, Virgin Islands, Guam, American Samoa, Northern Mariana Islands, Canada or Mexico must be handled as Domestic Mail. Mailer envelope E-178, E-125L or E-199L, must be used. The E-125L envelope must be used for mailing any notices, letters, etc. that are not being Presorted. The E-178 or E-199 envelope must be used for mailing any notices, letters, etc. that will be Presorted on the Mail Sorters equipment. Various return envelopes will require Ink Jet Preprinting (IJP) of Custom Bar Codes prior to inserting. When IJP is noted in this IRM, Machine Services personnel must coordinate with the Mail Sorters Administrator for the printing of the appropriate bar-coded envelopes. Whenever defective bar codes on return envelopes are detected by Machine Services Unit (MSU) personnel (smeared, too fat, too thin) new supplies must be obtained before mailing is completed. Mailer envelope E-142 is only to be used where specified in this exhibit. E-142 is to be used for TYxx URP Statute Notice. The United States Postal Service (USPS) has approved use of this mailer envelope for automated certified mailings accompanied by a "computer" listing. Return Envelopes E-73 printed with "USA" just below the last line of the IRS address must be used for overseas mail. Special conditions for use of the following stuffers: All notices requiring special stuffers for current and prior year Forms will be presorted and properly identified by Notice Review. Machine Services Unit (MSU) personnel will insure the proper current year and PRIOR YEAR Forms are inserted (if available) accordingly. The Notices listed will ONLY receive these stuffers when the appropriate error codes or penalty indicators are present. Form 2210 -and instructions for IMF CPs with Penalty Code "02" indicator. Form 2220- and instructions for BMF CPs with "02" indicator Notice 356 thru 365 -Toll-Free Telephone Stuffer (Number based on T/P's address) for use with all CPs and letters which do not have Toll-Free Telephone Numbers on the notice or letter. Code 11 Penalty = F4977 for CP161 (only) W-lndicator = Form W-4. Output Review: IMF–HSNP Sample Notices must be sent directly to files. Only BMF review packages with a charge out sheet will be forwarded to files. Local management will determine the mailing date on notices generated without a notice date. When IRM 3.13.62, Media Transport and Control, differs from NRPS routing and stuffer sheet information, call the Notice Gatekeeper or the IRM analyst for resolution. Statutory letters generated on Form 9174 and Form 9175 must be mailed in the E-125 envelope. The letters will not require any other stuffers. Any additional stuffers that are required for CP 15 and CP 215 that are not included on the Routing and Stuffer sheet, must be identified by the area that generated the notice. Routing instructions and CP Notice Stuffers Information for CP 19 and CP 20 are below. CP 19 and CP 20 with Unallowable Codes (UA) 6X, 8X, or 95 (alone or in combination with other unallowable codes), are to be routed to Machine Services Unit for mail out. CP 19 and CP 20 with ALL Other Unallowable Codes are to be routed to SPC EXAM. All CP 19 and CP 20 are to have the following Stuffers included: Pub 1, Pub 5, and Notice 609. The following additional Stuffers MAY be required: Sch. SE (if SE Paragraph is present) CP/FORM/IDRS NUMBER PROGRAM/FILE/RUN DIST STUFFERS ENVELOPE- MAILER ENVELOPE - RETURN ROUTING ACTION 01A N/A N/A N/A N/A N/A DESTROY 01F N/A N/A N/A N/A N/A DESTROY 01H N/A N/A N/A N/A N/A DESTROY 01L N/A N/A N/A N/A N/A DESTROY 01S N/A N/A N/A N/A N/A DESTROY 02H N/A CPS Form 8545 E-178 E-205 DESTROY 03 NRP-42-30 MSU N/A E-178 E-205 DESTROY 04 N/A N/A N/A N/A N/A CSCO Stop 5000 05 NOT-4230 N/A N/A E-178 N/A DESTROY 05-ABC NRP-42-11 MSU N/A E-178 N/A DESTROY 08 N/A MSU N/A N/A N/A DESTROY 09 NRP-42-32 NRP-65-32 NRP-63-42 MSU N/A E-178 E-205 DESTROY 10 NRP-65-11 NRP 63-21x NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 11(Letter 6015) Manual CP Notice Repository LT 6015 Cat. No. 70986P AUSC Only N/A Pub 1 E-199 N/A DESTROY 11 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 11A NRP-63-20 NRP-65-10 NRP-63-20X F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 12 NOT40AX NR Pub 1 F2210 N433 N1155A/C F2210 Inst. N1212 E-178 E-205 DESTROY 12A NRP-63-20 NRP-65-10 NRP-63-20X N/A F9465 Pub1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 12E NRP-42-10 NR Pub 1 E-125L E-73IJP DESTROY 12F N/A N/A N/A N/A N/A Exam Clerical Mail Functions 12H N/A N/A N/A N/A N/A DESTROY 13 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 13A NRP-63-20 NRP-65-10 NRP-63-20X N/A F9465 Pub1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 14 NOT40AX NR Pub 1 F2210 N433 N1155A/C F2210 Inst. N1212 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 14H N/A N/A N/A N/A N/A Notice Review 14-I-C-L NOT40AX MSU E-178 E-205 Files 15 NRP-63-10 IRP PEN UNIT N/A E-178 E-205 Originator 15B NRP-63-10 IRP PEN UNIT N/A E-199 E-73IJP Originator 16 NOT40AX NR Pub 1 F2210 N433 N1155A/C F2210 Inst. N1212 E-178 E-205 DESTROY 17 NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 18 N42001S MSU Pub 1 E-178 E-205 Exam Clerical Mail Functions 19 NT45 MSU Pub 1 Pub 5 N609 1052 Schedule EIC and SE E-178 E-205 Exam Clerical Mail Functions 20/20E NT45 MSU Pub 1 Pub 5 N609 1052 Schedule SE E-178 E-205 Exam Clerical Mail Functions 21A,B,C NRP-63-11 N41001S (CP 21E) NR F9465 Pub 1 F2210 N43 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 21E NRP-63-11 N41001S (CP 21E) NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 Originator 21H N/A N/A N/A N/A N/A DESTROY 21I NRP-65-11 MSU F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 22 A and E NRP-65-11 MSU N/A E-178 E-205 DESTROY 22 A and E NRP-63-21X NR/MSU F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 22H N/A N/A N/A N/A N/A DESTROY 23 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 Files 24 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 24E NRP-42-10 SC EXAM N/A E-125L E-73IJP DESTROY 25 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 27 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 29 NRP-42-30 1 COR 2,3 FILES N/A E-178 E-205 DESTROY 30 NRP-63-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 30A NRP-65-20 NRP-65-10 NRP-63-20X NR F9465 Pub 1 F2210 N433 F2210 Inst. N1212 E-178 E-205 DESTROY 31 NRP-42-30 NRP-63-40 Copies 1 and 2 MSU Copy-3 Destroy N/A E-178 E-205 DESTROY 32 NRP-65-30 NRP-63-40 NRP-63-40 MSU N/A E-178 E-205 DESTROY 32A NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 33 NRP-42-11 MSU N/A E-178 E-205 DPO 36Z NRP-42-20 FILES N/A N/A N/A Originator 36C N/A ASFR N/A N/A N/A Originator 36D NRP-42-20 FILES/ADJ CORR N/A N/A N/A FILES 36S N/A N/A N/A N/A N/A Originator 36Z N/A ASFR N/A N/A N/A FILES 37 NRP-42-20 FILES/ECU N/A N/A N/A DPO 38 NRP-42-20 FILES/DATC/ASTA N/A N/A N/A 38A NRP-42-20 FILES N/A N/A N/A 39 NRP-42-21 MSU N/A E-178 E-205 DESTROY 40 N/A N/A N/A N/A N/A DESTROY 40A N/A MSU N/A E-199 N/A 40B N/A MSU N/A E-199 N/A 41 NRP-42-20 FILES N/A N/A N/A Originator 42 NRP-65-12 NRP-63-22X NRP-42-12X MSU F9465 Pub1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 42 NRP-63-41 NRP-63-12 N/A N/A E-178 E-205 DESTROY 43 NRP-42-20 FILES N/A N/A N/A 44 NRP-65-31 Copy 1 MSU Copies 2/3 SCCB N/A E-178 E-205 WI Collection Operation - ATSC 45 NRP-42-31 MSU F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 45 NRP-63-41 NRP-63-12 N/A N/A E-178 E-205 DESTROY 45S NRP-42-11 MSU N/A E-199 DESTROY 46 NRP-42-30 FILES N/A N/A N/A DESTROY 49 NRP-65-11 MSU N/A E-178 E-205 DESTROY 49 NRP-63-21X N/A F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 DESTROY 51A,B,C NRP-65-11 NR N/A E-178 E-205 FILES 51A,B,C NRP-63-21X NR F9465 Pub 1 F2210 N433 N745 F2210 Inst. N1212 E-178 E-205 FILES 52 NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 53 NRP-42-31 NRP-63-41 MSU N/A E-178 E-205 DESTROY 54ALL NRP-42-30 NRP-65-30 NRP-65-31 MSU N/A E-178 E-205 ECU 55 N/A FILES N/A N/A N/A FILES 56V N/A N/A N/A N/A N/A Attached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY. 57 NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 Originator 58 NRP-42-11 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 59 IMF 460-15 CPS Pub 1 N746 N609 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 60 NRP-65-11 NR N/A E-178 E-205 FILES 60 NRP-63-21X N/A N/A E-178 E-205 FILES 62 NRP-65-11 MSU N/A E-178 E-205 DESTROY 62 NRP-63-21X MSU N/A E-178 E-205 DESTROY 63 IMF CPS N/A E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. 64 NRP-42-20 APPEALS N/A N/A N/A Appeals 71 NRP-42-11 MSU N/A E-199 E-73IJP DESTROY 71A NRP-42-11 MSU N/A E-199 E-73IJP DESTROY 71C NRP-65-11 MSU N/A E-178 E-205 DESTROY 71C NRP-63-21X MSU N/A E-178 E-205 DESTROY 71D NRP-42-11 MSU N/A E-199 E-73IJP DESTROY 74 N/A N/A N/A E-178 DESTROY 75/75A NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 76 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 77 NOT7A17x MSU F12153 P594 P1660 E-142 E-205 Automated Collections Systems Support (ACSS) 77 NOT7A15x CPS F12153 P594 P1660 E-178 E-205 ACSS 77 NOT7A18x MSU/PSC F12153 P594 P1660 E-178 E-205 ACSS 77 NOT7A19x CPS F12153 P594 P1660 E-178 E-205 ACSS 77 NOT7A42x MSU F12153 P594 P1660 E-178 E-205 ACSS 77 NOT7A43x MSU/OR F12153 P594 P1660 E-178 E-205 ACSS 78 NOT7A15x MSU P594 P1660 E-178 E-205 ACSS 78 NOT7A18x MSU/PSC P594 P1660 E-178 E-205 ACSS 78 NOT7A19x CPS P594 P1660 E-178 E-205 ACSS 78 NOT7A42x MSU P594 P1660 E-178 E-205 ACSS 78 NOT7A43x MSU/OR P594 P1660 E-178 E-205 ACSS 79/79A NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 80 NRP-42-30 NRP-65-30 NRP-63-40 MSU/NR N1155 E-178 E-205 DESTROY 81 NRP-42-30 NRP-65-30 NRP-63-40 MSU N/A E-178 E-205 DESTROY 83 NRP-42-10 SC EXAM Pub 1 E-125L E-73IJP EXAM 85 N/A N/A N/A N/A N/A DESTROY 86 NRP-42-20 Adj Corr N/A N/A N/A DESTROY 87 ABC and D NRP-42-20 SC EXAM N/A N/A N/A DESTROY 88/88A NRP-42-31 NRP-63-41 EXAM N/A E-178 E-205 DESTROY 89 N/A MSU N/A N/A N/A DESTROY 90 NOT7A17x MSU F12153 P594 P1660 E-142 E-205 ACSS 90 NOT7A15x MSU F12153 P594 P1660 E-178 E-205 ACSS 90 NOT7A18x MSU-PSC F12153 P594 P1660 E-178 E-205 ACSS 90 NOT7A19x CPS F12153 P594 P1660 E-178 E-205 ACSS 90 NOT7A42x MSU F12153 P594 P1660 E-178 E-205 ACSS 90 NOT7A43x MSU/NR F12153 P594 P1660 E-1778 E-205 ACSS 90C NOT7A11 NPS/CPS F12153 P594 P1660 E-142 E-205 ACSS 90C NOT7A18x MSU-PSU F12153 P594 P1660 E-178 E-205 ACSS 90C NOT7A19x CPS F12153 P594 P1660 E-178 E-205 ACSS 90C NOT7A42x MSU F12153 P594 P1660 E-178 E-205 ACSS 90C NOT7A43x MSU/NR F12153 P594 P1660 E-178 E-205 ACSS 90C NOT7A51 MSU F12153 P594 P1660 E-142 E-205 ACSS 91 NOT7A15x NPS/CPS N/A E-178 E-205 ACSS 91 NOT7A18x MSU-PSC N/A E-178 E-205 ACSS 91 NOT7A19x CPS N/A E-178 E-205 ACSS 91 NOT7A42 MSU N/A E-178 E-205 ACSS 91 NOT7A43 MSU/NR N/A E-178 E-205 ACSS 92 NOT7A11 NPS/CPS F12153 P594 P1660 E-142 E-205 ACSS 92 NOT7A18x MSU-PSU F12153 P594 P1660 E-178 E-205 ACSS 92 NOT7A19x CPS F12153 P594 P1660 E-178 E-205 ACSS 92 NOT7A42x MSU F12153 P594 P1660 E-178 E-205 ACSS 92 NOT7A43x MSU/NR F12153 P594 P1660 E-178 E-205 ACSS 92 NOT7A51 MSU F12153 P594 P1660 E-142 E-205 ACSS 94 N/A N/A N/A N/A N/A IRS SB/SE, Technical Services Attn: Abir R. Yahya 300 N. Los Angeles Street, M/S 4915 Los Angeles, CA 90012 95 NOT-7A15 A,B,C,D MSU F12153 N1155 Pub 1660 Pub 594 E-178 E-205 MSU 96 N/A FILES/ADJ CORR N/A N/A N/A Accounting 98 N/A ACCT TFR CLK N/A N/A N/A DESTROY 101 NRP-42-20 TPR REFUND INQ F941 Sch B F2210 F2210 Inst. F2220 F2220Inst. F433 F4977 F945A E-178 E-205 DESTROY 102 NRP-42-20 FILES F941 Sch B F2210 F2210 Inst. F2220 F2220Inst. F433 F4977 F945A E-178 E-205 DESTROY 103 N/A MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 104 N/A MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 105 MSU F941 Sch B F2210 F2210Inst F2220 F2220Inst F433 F4977 F945A E-178 E-205 DESTROY 106 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 EO Accounts MS 6710 - OSC 107 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 108 N/A MSU N1155 E-178 E-205 DESTROY 109 N/A MSU N1155 E-178 E-205 DESTROY 110 N/A MSU F941 Sch B F4977 F945A E-178 E-205 DESTROY 111 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 112 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 113 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 114 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 115 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 116 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 EO Accounts MS 6710 - OSC 117 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 118 MSU F941 Sch B F4977 E-178 E-205 DESTROY 120 120A 120B 120C BMF N2100nSx and N3100nSx Ogden N/A E-199 N/A DESTROY 121A N/A MSU F941 Sch B F4977 E-199 N/A DESTROY 122A N/A MSU F941 Sch B F4977 F945A E-178 E-205 DESTROY 123 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 123A NOT 31-11/26 OIRSC F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 124 NOT 31-11/26 OIRSC F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 124A N/A MSU F941 Sch B F4977 E-178 E-205 DESTROY 125 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 125A N/A MSU F941 Sch B F4977 N433 E-178 E-205 DESTROY 126 N/A MSU F941 Sch B F4977 N433 E-178 E-205 EO Accounts M/S 6710 - OSC 127 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 127A NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 128 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 131 N/A MSU F941 Sch BF2210 F2220 Inst. F2210 Inst. F433 F4977 N/A N/A DESTROY 131A N/A MSU F941 Sch B F4977 E-178 E-205 DESTROY 132 N/A MSU F941 Sch B F2210 F2220 Inst. F2210 Inst. F433 F4977 E-178 E-205 DESTROY 133 NOT 31-11/26 MSU F941 Sch B F2210 F2220 Inst. F2210 Inst. F433 F4977 E-178 E-205 DESTROY 135 NOT 31-11/26 A/CIN F2220 Inst.433 E-178 E-205 DESTROY 136 136B NOT 31-11/26 MSU N/A N/A N/A DESTROY 137 NOT 31-50 A/CIN N/A N/A N/A DESTROY 137A N/A MSU N/A E-199 N/A DESTROY 137B N/A MSU N/A E-199 N/A DESTROY 138 N/A MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 142 N21001S and N31001S N/A N/A E-178 N/A EO Accounts MS 6552 - OSC 143 N21001S and N31001S N/A N/A E-178 N/A EO Accounts MS 6552 - OSC 145 N21001S and N31001S N/A N/A E-178 N/A DESTROY 147 N/A MSU N/A E-199 N/A DESTROY 148A/148B N/A N/A N/A N/A N/A DESTROY 152 N21001S and N31001S N/A N/A E-178 N/A DESTROY 155 NOT 31-11/26 FILES N/A E-178 N/A FILES 160 N/A NR/MSU N/A E-178 E-205 DESTROY 160 N/A NR/MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 162 N/A NR/MSU N/A E-178 E-205 DESTROY 162A 162B N/A NR/MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945 E-178 E-205 DESTROY 163 N/A NR/MSU N/A N/A N/A DESTROY 164 NOT 31-11/26 APPEALS N/A N/A N/A DESTROY 165 N/A NR F945A E-178 E-205 DESTROY 166 N/A N/A F945A E-178 E-205 DESTROY 169 NT30FAS and NT30BAS MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 CSCO (ADR) 170/170A NOT 31-11/26 TPR N/A E-199L E-73IJP DESTROY 171 NOT 31-11/26 NR N/A E-178 E-205 DESTROY 172 NOT 31-50 FILES N/A N/A N/A DESTROY 173 N/A MSU F2210 F2220 Inst. F2210 Inst. F2220 E-178 E-205 ORIGINATOR 178 N/A MSU N/A E-178 E-205 DESTROY 179/179B NOT 31-11/26 1,MSU,OF FILES N/A E-199 N/A DESTROY 180 1, MSU, OF FILES F1120PH F8845 F1120 SCH D F8846 F2455 F8847 F4626 F4797 F8826 F8830 E-178 E-205 DESTROY 181 N/A 1, MSU, OF FILES ADJ F6478 F8834 F8881 F6765 F8835 F8882 F8007 F8884 F1116 F8586 F8860 F1118 F5735 F8611 F8874 E-178 E-205 DESTROY 182 N/A 1, MSU, OF FILES ADJ F3468 E-178 E-205 DESTROY 183 N/A 1, MSU, OF FILES ADJ N/A E-178 E-205 DESTROY 185 NOT 31-11/26 ADJ N/A N/A N/A DESTROY 186 NOT 31-11/26 ADJ N/A N/A N/A DESTROY 187 N/A CSCO N/A E-178 N/A CSCO 188 N/A 1,MSU 2 3-CSCO N/A E-178 N/A Collections M/S 5500 190 NOT 31-50 ADJ N/A E-199 N/A DESTROY 191 NOT 31-20/25 SC ACCT N/A N/A N/A Accounting 192 NOT 31-20/25 ECU N/A N/A N/A EO Entity OSPC Stop 6273 193 NOT 31-50 FILES N/A N/A N/A DESTROY 193A NOT31-50-A9 FILES N/A N/A N/A DESTROY 194 NOT 31-50 FILES N/A N/A N/A DESTROY 194(F-941) NOT 31-50 TPR BR N/A N/A N/A DESTROY 195 NOT 31-50 FILES N/A N/A N/A DESTROY 198 NOT 31-50 FILES N/A N/A N/A DESTROY 198A NOT 31-50 FILES N/A N/A N/A DESTROY 207 N/A MSU F941 Sch B F945A 943A F4977 E-178 E-205 DESTROY 208 NOT 31-11/26 FILES N/A E-199 DESTROY 209 NOT 31-11/26 MSU N/A E-178 E-205 BMF ENTITY 210 NOT 31-11/26 NR/MSU F941 Sch B F4977 F945A E-178 E-205 DESTROY 211 N/A N/A N/A E-178 N/A DESTROY 211A N/A N/A N/A N/A N/A DESTROY 211B N/A N/A N/A N/A N/A DESTROY 211C N/A N/A N/A N/A N/A DESTROY 211D N/A N/A N/A N/A N/A DESTROY 212 NOT 31-11/26 MSU N/A E-199 N/A EP Entity, Ogden Campus Mail Stop 6273 215 160-30-26 NR/MSU N925 E-178 E-205 ORIGINATOR 215 PRN 711 DESTROY 216F N/A Destroy N/A N/A N/A DESTROY 219 N/A N/A N/A N/A N/A Complete Form 13538 and place in outgoing mail 220 N/A NR/MSU F941 Sch B F4977 F945A E-178 E-205 DESTROY 222 N/A CAF N/A N/A N/A DESTROY 224 N/A MSU N/A E-178 E-205 DESTROY 225 N/A MSU N/A E-178 E-205 DESTROY 230 N/A NR/MSU N/A E-178 E-205 CAWR 231 NOT 31-20/25 Refund Inquiry (AM) N/A E-178 E-205 DESTROY 232A N/A N/A N/A E-178 E-205 REJECTS 232B N/A N/A N/A E-178 E-205 REJECTS 232C N/A N/A N/A E-178 E-205 REJECTS 232D N/A N/A N/A E-178 E-205 REJECTS 233 NOT 31-11/26 FILES N/A N/A E-73IJP Exam Clerical Mail Functions 234 N/A FILES N/A E-178 E-205 DESTROY 235 N/A N/A N/A N/A N/A DESTROY 236 N/A N/A 931 E-178 N/A DESTROY 237 NOT 31-50 MSU N/A E-178 N/A DESTROY 237A N/A MSU N/A E-178 N/A DESTROY 238 N/A MSU N/A E-199 E-73IJP DESTROY 240 NOT 31-15 MSU N/A E-178 E-205 CAWR 241 NOT 31-15 CORRES N/A N/A N/A DESTROY 242 NOT7A11 NPS/CPS F12153 P594 P1660 E-142 E-205 Automated Collection Systems Support (ACSS) 242 NOT7A18 MSU-PSU F12153 P594 P1660 E-178 E-205 Automated Collection Systems Support (ACSS) 242 NOT7A43 MSU/NR F12153 P594 P1660 E-178 E-205 Automated Collection Systems Support (ACSS) 242 NOT7A51 MSU F12153 P594 P1660 E-142 E-205 Automated Collection Systems Support (ACSS) 243 NOT 31-50 FILES N/A N/A N/A DESTROY 243A NOT 31-50 FILES N/A N/A N/A DESTROY 245 NOT31-20/25 NR N/A E-25L N/A DESTROY 248 NOT31-20 MSU N/A E-178 E-205 DESTROY 250 N/A N/A N/A E-178 E-205 DESTROY 250A 250B 250C N/A N/A N/A E-178 E-205 DESTROY 251 NOT31-20/25 MSU N913 E-178 E-205 CAWR 253 NOT 31-11/26 MSU N913 E-178 E-205 CAWR 256V N/A N/A N/A N/A N/A Attached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY. 259 BMF 160-15 CPS N/A E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 259A, 259B, 259C, 259D, 259E, or 259F) 259G 259H BMF 160-15 CPS N/A E-178 E-205 BMF ENTITY OSPC Stop 6273 260 N/A MSU F941 Sch B F4977 E-178 E-205 DESTROY 261/261X N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 262/263 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 264 NOT 31-11/26 MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 265 NOT 31-11/26 MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 266 NOT 31-11/26 MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 267 NOT 31-11/26 MSU F941 Sch B F2210 F2210 Inst. F2220 F2220 Inst. F433 F4977 F945A E-178 E-205 DESTROY 268 N/A MSU F4977 F945-A F941 Sch B N646 E-178 E-205 DESTROY 270 NOT31-50 ADJ N/A E-178 N/A DESTROY 277 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 278 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 279/279X N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 280 N/A MSU N/A E-178 E-205 BMF Entity OSPC Stop 6273 281 N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 282 N/A ECU N/A E-178 N/A DESTROY 283 N/A MSU N/A E-178 N/A EP Accounts 284 N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 285/285A/285B/285C/285D N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 286 N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 287 N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 288 N/A ECU N/A E-178 N/A BMF Entity OSPC Stop 6273 289 N/A MSU N/A E-178 N/A DESTROY 290 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 291 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 292 N/A MSU N/A E-178 N/A BMF Entity OSPC Stop 6273 293 NOT31-50 FILES N/A N/A N/A Exam 294 FILES N/A E-178 N/A DESTROY 296 NOT31-50 SC ACCT N/A N/A N/A DESTROY 297 NOT7A17x MSU F12153 P594 P1660 E-142 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297 NOT7A15x MSU F12153 P594 P1660 E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297 NOT7A18x MSU-PSC F12153 P594 P1660 E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297 NOT7A19x CPS F12153 P594 P1660 E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297 NOT7A42x MSU F12153 P594 P1660 E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297 NOT7A43x MSU/OR F12153 P594 P1660 E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 297A/297C N/A N/A N/A N/A N/A ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 298 NOT7A15x NPS/CPS E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 298 NOT7A18x MSU-PSC N/A E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 298 NOT7A18x CPS N/A E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 298 NOT7A42x MSU N/A E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 298 NOT7A43x MSU/NR N/A E-178 E-205 ACS Support (Attach Envelope) CSPC - Stop 814-G FSPC - Stop 76100 KCSPC - Stop 4-P 5050 Philadelphia - Stop 4-Q26.132 299 NOT3115 CPS N/A E-178 N/A DESTROY 301 N/A N/A N/A N/A N/A DESTROY 302 N/A N/A N/A N/A N/A DESTROY 303 N/A N/A N/A N/A N/A DESTROY 336 660-31-11 1-2-ADJ 3-4 FILE N/A N/A N/A DESTROY 336A 660-31-15 1-2-ADJ 3-4 FILE N/A N/A N/A DESTROY 341 660-31-15 FILES N/A N/A N/A DESTROY 346 660-31-15 ADJ N/A N/A N/A DESTROY 347 660-31-15 CORRES N/A N/A N/A DESTROY 396 660-31-15 SC ACCT TR CLK N/A N/A N/A DESTROY 403 TDI 15 MSU N1155 (if disaster) E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 406 TDI 15 MSU N1155 (if disaster) E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 501 N/A NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 N/A If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 503 N/A NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 N/A Same instructions as above 504 N/A NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 N/A Same instructions as above 505 TDA-12 CSCO N/A N/A N/A If the UD mail is over 10 weeks from the notice date - DESTROY If the UD mail is within 10 weeks of the notice date - Forward CSCO. 508 N/A CSCO N/A E-125L E-25BR DESTROY 515 (IMF and BMF) TDI - 15 CPS Pub 1 N746 N609 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 516 (IMF Only) TDI - 15 CPS Pub 1 N746 N609 E-178 E-205 Same instructions as above. 518 (IMF and BMF) CRX 03221 MSU Pub 1 Pub 1(SP) N1219A N746 N609 E-178 E-205 Same instructions as above. 521 NRP-39 NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. 522 TDA-16 CSCO 433-F E-178 E-205 Same instructions as above. 523 NRP-39 NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. 525 N/A N/A N/A N/A N/A EXAM 527 TDA-48 CSCO N/A N/A N/A DESTROY 528 TDA-18-13 MSU-DO COL SPF N/A N/A N/A DESTROY 531 406-64-11 CPS N/A E-199 N/A CSCO 537 TDA16 SC ACCT N/A N/A N/A CSCO 538 406-64-11 CPS N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 CSCO 539 406-64-11 CPS N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 CSCO 540 406-64-11 CPS Pub 1 Pub 1(SP) N1219A N912 N746 N609 E-178 E-205 CSCO 541 406-64-11 CPS Pub 1 Pub 1(SP) N1219A N912 N746 N609 E-178 E-205 CSCO 542 406-64-11 CPS N/A E-125L N/A CSCO 543 406-66-11/12 CPS N735 Pub 1335 E-199 N/A CSCO KCSC or PSC 544 406-66-11/12 CPS N/A E-199 N/A CSCO 545 406-84-11/12 CPS N/A E-125L N/A CSCO 546 N/A CPS N/A E-125L N/A CSCO 547 N/A N/A N/A E-125L E-73IJP CAF Unit 548 N/A MSU N/A E-177 N/A DESTROY 548A 411-57-11 CSCO N/A E-177 N/A DESTROY 549 N/A N/A N/A E-178 N/A DESTROY 550 411-57-11 SC ACCT N/A N/A N/A DESTROY 553 N/A SC ACCT N/A N/A N/A DESTROY 560A/B ATN0322 MSU N/A E-178 E-205 ECU - Austin 561 ATN0301 MSU N/A E-178 E-205 ECU - Austin 562A-D ATN0323 MSU N/A E-178 E-205 ECU - Austin 563 ATN0301 MSU N/A E-178 E-205 ECU - Austin 564 MSU N/A E-125L DESTROY 565 EOD-22 MSU N/A E-199 E-73 Austin ITIN MS 6090-AUSC 566 N/A MSU N/A E-199 E-73 Austin ITIN MS 6090-AUSC 567A/B/C N/A MSU N/A E-199 E-73 Austin ITIN MS 6090-AUSC 568 PN69 MSU N/A E-199 E-190IJP DESTROY 569 PIN 35/45 MSU N/A E-199 E-73 Originator 575 ERA-05 MSU SS4-Inst E-178 E-205 DESTROY 575A ERA-05 MSU SS4-Inst Pub 3747 E-178 E-205 Originator 576 ERA-05 MSU SS4-Inst E-178 E-205 BMF Entity OSPC Stop 6273 577 ERA-05 MSU SS4-Inst E-178 E-205 DESTROY 580 ERA-05 MSU SS4-Inst E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 581 ERA-05 MSU SS4-Inst E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 582 ERA-05 MSU SS4-Inst E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 583 ERA-05 MSU SS4-Inst E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 584 ERA-05 MSU SS4-Inst E-178 E-205 EP Entity, Ogden Campus, Mail Stop 6273 601 TDA16 NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 603 TDA 16 NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. 604 TDA 16 NR Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. 615 (IMF and BMF) TDI -15 CPS Pub 1(SP) N746(SP) N609 E-178 E-205 Same instructions as above. 616 (IMF Only) TDI - 15 CPS Pub 1(SP) N746(SP) N609 E-178 E-205 Same instructions as above. 618 TDI 15 CPS Pub 1(SP) N1219A(SP) N746(SP) N609 E-178 E-205 Same instructions as above. 621 TDI 15 CSCO Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. 622/623 TDA 16 CSCO Pub 4127 N1219B N1219B(SP) N746 N609 Pub 594 E-178 E-205 Same instructions as above. Form 668-A Notice of Levy Send to ACS/CSCO 711 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 712 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 713 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 714 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 721 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 722 NRP-63-20 NR F9465 Pub 1 F2210 N433 N746 F2210 Inst. N1212 E-178 E-205 DESTROY 749 NRP-42-10 MSU N/A E-178 N/A DESTROY 756V N/A N/A N/A N/A N/A Attached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY. 759 IMF 460-15 CPS Pub 1(SP) N746(SP) N609 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 789S N/A MSU N/A E-178 N/A DESTROY 801 MSU F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 802 MSU F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 811 MSU F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 812 MSU F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 838 N/A MSU N/A E-178 N/A Originator 848A/848B N/A N/A N/A N/A N/A DESTROY 861 N/A MSU F941 N746 SP Sch B F4977 Pub 1S E-178 E-205 DESTROY 865 N/A NR N746 SP E-178 E-205 DESTROY 890 N/A NR E-199 E-73IJP DESTROY 910 N/A NR F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 920 N/A NR F941 N746 SP Sch B F4977 E-178 E-205 DESTROY 956V N/A N/A N/A N/A N/A Attached written correspondence route to: ACS PO Box 9941 M/S 5500 Ogden, UT 84409. If no correspondence attached - DESTROY. 959 BMF 160-15 CPS Pub 1(SP) N746(SP) N609 E-178 E-205 If the notice date is over 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – DESTROY. If the notice date is within 30 days and there is no indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer – Forward to CSCO. All notices with an indication of a new or possible forwarding address, or information regarding deceased/incarcerated taxpayer –Forward to CSCO. Note: Yellow address tag corrections must be forwarded to CSCO regardless of age. Except refused/unclaimed notices. 972CG 102-8P-XX IRP PEN UNIT N/A E-199 E-73 DESTROY 989S N/A MSU N/A E-178 DESTROY 1042-S Copy B with Internal Revenue Service as withholding agent N/A N/A N/A N/A DESTROY 1092-B ACR-04 SFR 17 Pub 5 E-177 E-73IJP DESTROY 1099s (Campus Issued) 1099-C, 1099-MISC 1099-INT 145-15-11 MSU E-199L DESTROY EXCEPTION: Form 1099-C, Form 1099-MISC, and Form 1099-INT issued by Submission Processing Accounting. If you receive these forms, route to the Submission Processing Accounting address shown on the return address. 1099-INT Masterfile Generated N/A N/A N/A N/A N/A DESTROY Form 1099-H N/A N/A N/A N/A N/A HCTC Enrollment Team Stop 6098 AUSC 1345 vendor N/A N/A N/A N/A DESTROY 1525 433-52-16 DATA/ASTA 742 Pub 5 E-125L E-73IJP DESTROY 2000 AURX8241 MSU Pub 1 Pub 5 N609 Pub 594 E-178A E-205 AUR 2001 URX SC TIN PERF N/A E-125L E-73IJP DESTROY 2005 AURX8841 MSU N/A E-178 N/A AUR 2006 AURX8841 MSU N/A E-178 N/A AUR 2011 MSU N/A E-125L E-73IJP DESTROY 2100 UR 44600 SC TIN N/A E-178 N/A AUR Cincinnati Service Center Stop 8152G 2100A N/A SC TIN N/A E-178 N/A AUR Cincinnati Service Center Stop 8152G 2101 102-42 MSU N/A E-199L E-73 DESTROY 2287c SC ACCT N/A E-125R E-73IJP DESTROY 2349CG IDRS MSU N/A E-199 N/A DESTROY 2501 AUR8041 MSU Pub 1 E-178A E-205 AUR 3500 N/A N/A N/A N/A N/A Exam 3531 N/A N/A N/A N/A N/A Entity 3552 N/A COLL/MSU N433 Pub 1 E-125L E-73IJP Kansas City 333 W Pershing Stop 6700 Kansas City, MO 64108 3581 N/A N/A N/A N/A N/A Exam Form 3699 If an undeliverable Form 3699 (or Form 14219) is received with a copy or certified copy of a document, then destroy as classified waste. If an undeliverable Form 3699 or Form 14219 is received with an original document and a verifiable address is not available for re-mailing the document, destroy the document per IRM 10.5.1.6.10 , Protecting and Safeguarding SBU Data, guidelines. 3731C N/A CASHIER N609 E-125L E-73IJP DESTROY 4694 N/A SC ACCT N/A E-125 N/A DESTROY 4728 N/A SC ACCT N/A N/A N/A DESTROY 4840(NMF) N/A N/A N433 N1214 E-199 E-73IJP DESTROY 4868CS N/A N/A N/A N/A N/A DESTROY 5564 N/A N/A N/A E-142 (R4/95 N/A DESTROY 5569 N/A N/A N/A E-142 (R4/95 N/A DESTROY 5601 N/A SCEB E-142 E-73IJP DESTROY 5601(2) N/A N/A F5564(2) F1902B N/A E-73IJP DESTROY 6335 N/A N/A N433 E-199 E-73IJP DESTROY 8519 N/A CSCO N/A E-125R DESTROY 9774(NMF) N/A N/A N433 N1214 E-199 E-73IJP DESTROY Form 14219 If an undeliverable Form 3699 (or Form 14219) is received with a copy or certified copy of a document, then destroy as classified waste. If an undeliverable Form 3699 or Form 14219 is received with an original document and a verifiable address is not available for re-mailing the document, destroy the document per IRM 10.5.1.6.10 guidelines. 14692 N/A N/A N/A N/A N/A ITIN Stop 6085 AUSC TDY-14 N/A CSCO N/A N/A N/A DESTROY Caution: Undeliverable notices marked "CAF COPY" or "RAF COPY" must be routed to the appropriate area. C-Letters (including the Spanish versions) Route to the Letter Originator 01C ID Theft Team 0086C DESTROY 112C Statute 239C Accounts Management 297C DESTROY 474C Accounts Management 533C DESTROY 852C Accounts Management 853C Accounts Management 854C Accounts Management 861C CAF Team 916C Accounts Management 1727C CAF Team 2644C DESTROY 2645C DESTROY 2673C CAF Team 2675C CAF Team 2800C - 2813C Austin CSCO Stop 5501 1. Destroy ALL 2802C. 2. If no forwarding address destroy the following: 2801C, 2811C, 2812C, 2813C and 3042C. 2940C DESTROY 4402C ID Theft Team 4403C ID Theft Team 4524C ID Theft Team 4527C CAF Team 4464C DESTROY 4674C ID Theft Team 4800C DESTROY 4869C DESTROY 4883C DESTROY 4905 CSCO or ACS 5071C DESTROY 5073C DESTROY 5835C IDTVA - IPSU 5955C IDTVA - RPM 5956C IDTVA - RPM Letter 6173C Department of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741 Letter 6174C Department of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741 Letter 6174-A Department of the Treasury Internal Revenue Service 3651 S IH-35 Mail Stop 4308 AUSC Austin, TX 78741 Caution: Undelivered C-Letters marked "CAF COPY" or "RAF COPY" must be routed to the appropriate area.

# Timeliness Instructions for MSU and Presort Areas

Exhibit 3.13.62-54 Timeliness Instructions for MSU and Presort Areas Receipt at MSU Minimum Mail by-Timeliness TDA Notices 501, 503, 504 N/A Received by 10:00 am Friday MSU as soon as possible (but not later than 1:00 p.m. Friday prior to the notice date. IDRS Notices 523-524 N/A Receive by 12 Noon Thursday MSU 4:00 p.m. Friday preceding Notice date. Presort by Midnight Friday Date of receipt. Wednesday IMF/BMF N/A Taxpayer information, refund, zero balance non-Balance due Notices, receive by 12 Noon. CP 2000/CP 2501 Receive by 10 a.m. Monday preceding the Notice date. TDI Notices 515, 518 Receive by 12 Noon Thursday preceding the Notice date. MSU by C.O.B. Friday preceding Notice date. Presort by 12 Noon Saturday. MSU by 3 p.m. Friday preceding Notice date. Presort by C.O.B. Friday preceding the Notice date. MSU by C.O.B. Friday preceding the Notice date. Presort by Noon Saturday preceding the Notice date. General Correspondence letters 10:00 a.m. by the day preceding the letter date. MSU by 4:00 p.m. the date preceding the date of letter. Presort by C.O.B. date of receipt. All mail received by the MSU directly from computer branch may be worked earlier in the week but will be held until Friday at 2:00 p.m. for Presort mailing. This will allow Quality to do any final pulls which may be necessary during the week. All mail processed by the Presort Operations shall be released to the Postal Service Not Later than 12 Noon on Saturday to ensure Monday processing by the Postal Service. All mail requiring daily release to the postal service will be processed daily by MSU and Comps and released to the postal service Not Later than 12 Midnight the date of receipt. Mail received late in the MSU and/or Presort area, will be expedited within their priority group to ensure Current Critical Timeliness standards are met. IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. Exception: These timeliness instructions may be changed due to disaster declarations. In these circumstances additional guidelines will be issued by Headquarters.

# Timeliness Instructions for Correspondence Production Services (CPS) Print Sites

Exhibit 3.13.62-55 Timeliness Instructions for Correspondence Production Services (CPS) Print Sites Three types of SLAs pertinent to mailing are listed: The EOPS-ECC (Enterprise Computing Center) SLA and its addenda which define when print files are scheduled through MITS to arrive in CPS. The list is detailed in terms of application, day of cycle, source, file name and time. The Notice Leveling SLA which outlines early mailing required for portions of certain IMF and BMF notice files to ensure that taxpayer phone calls in response will be leveled over a work week. The (30+) various application SLAs which indicate what the business expectations are for release of the finished mail after CPS receives their files from the ECC; each may have different requirements. With the advent of daily Masterfile processing, a significant amount of correspondence is being mailed well in advance of its notice date.