1.13.3. Document Management

(1) SOI sample selections occur at the Enterprise Computing Center - Martinsburg (ECC-MTB) and the Ogden Submission Processing Center (OSPC). These two centers create and transmit data files to the submission processing centers for loading records into SOI databases and the printing of charge-outs to pull paper returns. All the files contain data that SOI selected from the Business Master File (BMF) and the Individual Master File (IMF).

1. Beginning with Cycle ‘03, the ECC-MTB produces, stores, and transmits Business Master File (BMF) data to the Ogden campus for storage in SOI databases. Ogden personnel should ensure this occurs regularly and without unnecessary delay. At approximately the same time the SOI Branch at the Ogden Submission Processing Center creates files for the Forms 706, 709, 990 series, and 4720 projects. See Exhibit 1.13.3-1 for a description of SOI files. ECC-MTB also produces and transmits charge-out files to the Cincinnati, Kansas City, and Ogden centers.

2. Beginning with Cycle ‘04, ECC-MTB transmits daily Individual Master File (IMF) records, such as SOI charge-outs, to the centers in Austin, Fresno, Kansas City, and Ogden, and produces and stores other IMF data, which it transmits to the Cincinnati campus for loading into SOI databases. See Exhibit 1.13.3-1 for a description of each file. In addition, supplemental samples for the Form 1040 Study are selected at ECC-MTB in cycle 19, with the tape label containing the cycle designation, 20XX19k.

(2) At times problems create a need to request replacement ECC-MTB files, or reprinting of files at the submission processing center. Center staffs can address questions about a rerun or a reprinting to the SOI coordinator at the center, the SOI Edit Unit manager, or the National Office STARTS Team.

(1) The submission processing centers, or the local SOI units, print and deliver two or three sets of the SOI charge-outs to the centers' Files functions, other designated areas at the centers, or the Federal Records Centers (FRC). The SOI edit units at the centers monitor the receipt of these SOI charge-outs. They also insure the timely pulling of the selected paper documents. If either the ECC-MTB or the centers' print rooms deliver the charge-outs late, or SOI units are producing their own sets of charge-outs, the centers can pull the samples by printing either a STARTS Selected Returns Lists or a set of STARTS charge-outs.

(2) Centers print the SOI charge-outs in Document Locator Number (DLN) order, or another appropriate order, and batch them for pulling documents according to local procedures. They charge the pulling of the returns to Organization-Function-Program (OFP) code 28000–530–00000. Document 6209, IRS Processing Codes and Information, and IRM 3.5.61, Files Management and Services, state that the expeditious pulling of paper SOI returns first at the centers is a high priority.

(3) Pulling paper SOI returns in Files before the pulling of other weekly requests (such as Refund Review, Notice Review, Unpostables, AIMS, and internal notices), will reduce the number of missing SOI returns - i.e., reduce the number of returns SOI does not control and the SOI unit or Files must find. The criteria that Files uses to pull returns is found in IRM 3.5.61.1.7.3, Priority Pull Listing.

(4) For each return found, place an SOI charge-out in the Files, Federal Records Center (FRC), block that holds the document to indicate SOI holds the original return. The second copy of the charge-out is the cover sheet for the return.

(5) If a document is unavailable during this "First Pull" phase, the SOI edit unit notes and dates on the SOI charge-out and in STARTS the name of the IRS function controlling the return. This information is helpful in follow-up searches for paper returns missing from the SOI inventory at a center. SOI staff should begin the search immediately for documents if Files annotated on the charge-out, "Block Not in File (BNIF)," or "Document Not in File (DNIF)".

(6) Once Files pulls the returns for a cycle, the SOI edit unit sorts and shelves them in either cycle-page-line or DLN order. The order depends on the local center’s preference in meeting the needs of its SOI operations. During this process, the unit compares the taxpayer identification number (TIN) and DLN on the charge-out with those on the return to insure Files pulled the correct document. This review is done at this point because obtaining the correct return later is more difficult and costly.

(7) If the unit shelves the returns in cycle-page-line order, folders are prepared for each cycle and page combination. A page can contain between one and twenty returns. The folder should show the cycle and page number in a location that will display the information when the unit shelves the folders. Returns are placed in the appropriate folder in "line number" sequence.

(8) If the unit stores the returns in DLN order, the unit can shelve them by DLN within a SOI cycle or by the standards practiced in Files.

(9) A copy of the charge-out for a missing paper return is kept in a folder marked "Missing SOI Year 2018 (2019, etc.) BMF (or IMF) Returns." The unit uses the charge-outs in this folder in follow-up searches, and during the collection of "First Pull" and "One Week Follow-up" information.

(1) Certain SOI projects and requests from other IRS functions require the SOI units to photocopy documents, scan documents, or retrieve scanned images of documents that SOI controls. The SOI function (i.e., SOI control unit or SOI edit unit), which is controlling the document or has access to the electronic record information and image, can photocopy, scan, or retrieve it for a special SOI project, or another IRS function. In addition, the SOI unit may give the original return or a printout of the scanned images to the IRS requester and either control the photocopy or rely on the scanned images for SOI processing. After editing, the SOI edit unit destroys the photocopy, if no other SOI processing is necessary (e.g., scanning). Another option is giving the IRS requester access to the Distributed Processing System (DPS) Image Network (DIN), which stores the scanned images of many of the returns in SOI samples.

(2) For each SOI project that requires photocopying of some documents, the unit generates a list in STARTS. The lists accompany the photocopies. The unit keeps copies of the lists for future reference. After photocopying the documents on the list, the unit:

1. Stamps the message, "Photocopy for SOI," on the first page of each selected document.

2. Sorts the photocopies based on the listings.

3. Places the originals back on the shelves, or in the STARTS workgroups.

4. Checks a sample of photocopies for completeness and legibility.

5. Ships the photocopies to the processing site.

6. Charges the time spent photocopying documents to the appropriate SOI Organization-Function-Program (OFP) code.

(3) If another IRS function requests the original document, and the SOI unit elects to make a photocopy for SOI processing, it:

1. Photocopies the document.

2. Stamps the message, "Photocopy for SOI," on the first page of each selected document.

3. Notes in the "Remarks" field of the STARTS Primary Record Screen that the requesting function has the original.

4. Sends the original to the requester.

5. Places the photocopy back on the shelves, or in the STARTS workgroup.

6. Charges the time to the appropriate non-SOI OFP code.

(4) If another IRS function requests the original document, and the SOI unit elects to provide it before SOI processing is completed, it:

1. Locates the document.

2. Scans the document through the DIN system.

3. Notes in the "Remarks" field of the STARTS Primary Record Screen that the requesting function has the original.

4. Re-charges the document to the requesting area.

5. Sends the document to the requesting area.

6. Charges the time to the appropriate non-SOI OFP code.

(5) If another IRS function requests an expedite image of a document, or a portion thereof, the SOI unit:

1. Prints the image(s) from the DIN server.

2. Stamps the image(s) "Copy" on the first page of each selected document.

3. Sends the image(s) to the requesting area.

4. Charges the time to the appropriate non-SOI OFP code after the SOI Operation Manager/Designee obtains authorization for charging the time for this work to the appropriate code.

(6) An SOI unit can enter information about these requests in the STARTS "Remarks" dialog box to maintain a record.

(1) SOI units at the Cincinnati and Ogden submission processing centers scan documents for a number of studies and programs before the commencement of SOI editing. For example, SOI units scan corporation and partnership forms, schedules, and attachments before SOI editing and for delivery to the Large Business and International (LB&I) division. In addition, SOI scans the Form 8038 series for the SOI Individual and Tax-Exempt Branch and Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap, for the Tax-Exempt Governmental Entities (TEGE) operating division.

(2) SOI maintains scanning systems to produce, store, and supply the images of the documents: DIN (Distributed Processing System (DPS) Image Network), KIN (Schedule K-1 Image Network which stores images from the Service Center Recognition/Image Processing System (SCRIPS)), LIN (LB&I Image Network), and SEIN (SOI Exempt Organization Return Image Network). The complete list of current SOI scanning projects is found in Exhibit 1.13.3-4.

(3) Criteria for selecting returns to scan differ among the various SOI studies, including the LB&I and TEGE programs. STARTS controls the returns for the DIN, KIN and LIN operations, while BBTS controls the returns, selected before pipeline processing, for the SEIN system (See IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing). Either STARTS reports or a specific SOI study identify the returns the centers will scan during the year.

1. The weekly BMF STARTS file load program identifies 1120 and 1065 returns for SOI and LB&I scanning based on the SOI and LB&I selection criteria. This program supplements the record information on the file that ECC-MTB generates each week and SOI loads into BMF STARTS. The centers generate a STARTS report, which identifies the SOI and LB&I selections. With implementation of KIN, which stores SCRIPS images of the paper filings of Schedule K-1, the centers can focus on scanning the "parent" 1120 and 1065 returns. Upon completion of scanning the parent document, these images are merged with those in KIN to produce a "complete" return for LB&I. The centers can use IDRS to request prints of electronically filed 1120 and 1065 returns, which the centers have to scan for LB&I and SOI, if SOI has not rendered images from the XML files.

2. The Ogden submission processing center scans the population of Forms 8038, 8038-G, 8038-T, 8038-CP, 8038-TC, and 8328 before SOI editing. The center generates a STARTS report, which identifies the selections for both TEGE and SOI.

3. Before editing the centers should scan all of the paper returns in the corporation and partnership samples.

   Note: If a center is preparing a paper return for pre-edit scanning, but an SOI edit unit needs to edit the same return, the return is placed immediately in a STARTS workgroup and shipped to the edit unit. In this case, scanning of the return will occur after the edit unit completes statistical abstracting.

4. The Cincinnati submission processing center scans the samples of Forms 706 and 709 before SOI editing.

5. The Ogden submission processing center scans the population of Forms 990, 990-PF, 990-T, 4720, 8921, and 8922 (via SEIN) after pipeline processing and stores the images on the SOI DIN server.

(4) The SOI edit unit or control unit that scans returns before SOI editing should follow the procedures outlined in the Scanner User Guide for the Distributed Processing System (DPS) Image Network (DIN), or the LB&I Image Network (LIN), as well as this document. These procedures emphasize the following actions, that the SOI edit and control units share:

1. Determining if all the documentation associated with a return is available for scanning.

   Note: A center does not scan a return until it controls all the documentation associated with the return, unless a program completion deadline is approaching. All Forms 1120S are scanned after the Schedules K-1 are located and associated with the parent return. If additional Schedules K-1 are found, the SOI unit re-scans the entire return and supplies information about the return to both SOI and DMD staff, including the SCPL, which is used to replace the original set of images in DIN with the re-scanned set.

2. Preparing an "Alert Page", if applicable, that identifies all of the documentation obviously missing from the return (e.g., missing boxes, one or more pages in the first set of pages of a return). See Exhibit 1.13.3-5 for an example of this insert.

3. Generating a bar-coded SOI Form 4251 (charge-out) in STARTS, if necessary.

4. Confirming the employer identification number (EIN) and tax period on both the return and the Form 4251 charge-out are identical.

   Note: If there is a mismatch, or "miss pull", the SOI unit puts the return aside for further research. In rare cases, a correction of record information occurs and subsequently a new Form 4251 is printed and attached to the return before scanning.

5. Calibrating the scanners to ensure the images of the returns are not only legible but also complete - i.e., the images of periods and hyphens, or other minute characters and symbols, on the return are captured during the scanning process.

6. Scanning the SOI Form 4251, which is placed at the beginning of the return, followed by the first set of pages of a return (for example, first four pages of an 1120 return), the Form 7004, Application for Automatic Extension of Time to File, if applicable, the Alert page, if applicable, and then the rest of the return.

7. Scanning the entire return, including any indexes and tables of content, if applicable, in the same order in which the document was filed, without rearranging attachments.

   Note: The unit scans all the pages, other than the envelope, placing any adjustment paperwork at the end of the document.

8. Scanning the return in the same order as the boxes which held all of the documentation, if the return was shipped in more than one box.

9. Viewing the return on the computer monitor while scanning the return to make sure that any pages requiring re-scanning (e.g., two pages on top of each other, or a slanted page) are completed at that time.

10. Reviewing the images of each scanned return by examining the entire scanned image of the return and all supporting schedules and attachments during the quality review phase of the DIN/LIN operations to ensure all the images are readable, including the pages oriented in landscape mode.

11. Date stamping the SOI Form 4251 after completion of the scanning process to identify returns that are "pre-edits".

    Note: Each center determines the utility of date stamping.

12. Moving the adjustment paperwork back to the front of the document before re-filing.

(5) SOI National Office leads a monthly telephone conference call with the Cincinnati and Ogden SOI staffs. The monthly calls include discussions on workload priorities and changes in procedures for implementing goals associated with scanning. The calls also include discussions about the workflow of the various DIN projects. These calls do not preclude the employees at the centers from communicating with each other and analysts in National Office whenever it is necessary. National Office assumes, however, major issues are covered during the telephone conference calls.

(1) After completion of photocopying, or imaging, the SOI units continue to maintain the returns on the shelves or carts for a period of time to ensure successful scanning.

(2) The SOI units search for missing paper returns. When a missing return is found, it updates the record information in STARTS.

(3) The SOI units process expeditiously requests from other IRS functions. It updates the "Photocopy" field on the STARTS Primary Record screen with a "Y," if it releases the original return to the other function after making a photocopy. If another function requests a photocopy, the unit does not charge the photocopying to SOI.

(4) The units monitor the workflow process, especially checking whether an SOI processing center has ordered documents. Several reports in STARTS provide workflow management information, including the timely loading of the STARTS Control File, the volume of different types of returns selected in each cycle, the status of missing returns, and the number of days documents remain in Files, of an SOI unit, before shipment to an SOI edit unit.

(5) Since STARTS pre-prints the submission processing center address on the Form 3210 facsimiles, the center must check the accuracy of the address in STARTS. The units use the STARTS Address Screen to make changes to their own shipping addresses.

(6) The SOI units, enter information (dates, codes, etc.) into STARTS that is valid and indicative of an action at a particular point in the SOI workflow process. The goal is the reduction in the length of time SOI controls documents.

(1) A processing center SOI edit unit manager and that manager's staff use STARTS to create workgroups of documents or electronic records. Reports and screens in STARTS present information about when and what returns are ready for assignment, or shipment if paper, from another selecting center, the manager's own center, or Files. See Exhibit 1.13.3-6 for information about the assignment of returns.

(2) STARTS automatically produces a Shipment Control Sheet, Editor Sign-Out Sheet, and a Document Transmittal and updates the database, inventory reports, and screens when the edit unit creates a workgroup.

(3) SOI units fulfill orders timely to ensure returns are available to edit.

(1) After fulfilling workgroup requests, the SOI units should continue to search for missing paper returns. When a missing return is found, a unit updates the pertinent record information in STARTS. This action makes the document available for ordering.

(2) When another function needs a document, SOI personnel follow the procedures below:

1. Request the original return, a photocopy, or a printout of the scanned images after checking STARTS to find its location in the SOI workflow.

2. Make a complete and legible photocopy or printout, if the other function requests the original.

3. Stamp on the copy, "PHOTOCOPY (OR PRINTOUT) FOR SOI," and write the other function’s name on the first page, so that the SOI processing center knows to destroy this document after completely editing it.

4. Send the original return to the requester; or, to the selecting center Files function, if the center is a non-processing center.

5. Update STARTS with information about whether the unit sent a photocopy, printout, or original to the requester, and the requester’s name.

6. Place the photocopy or printout back in the document’s original SOI workgroup.

7. Recharge the requested document to the other function when the unit sends the original to the requester.

(3) An alternative to photocopying, or printing copies of the scanned images, is the edit unit’s expeditious editing of the return, and, then, its release in the next STARTS release workgroup. However, SOI recommends photocopying or printing copies of the scanned images for one of the following requirements:

1. An SOI edit unit needs the original return for several days beyond the norm.

2. A return is selected for quality review.

3. The document requires review by a lead editor.

(1) When an SOI unit receives paper returns from another center or Files, it uses the accompanying Form 3210, Document Transmittal, to verify that all of the returns are in the shipment. The unit retains copies of the Forms 3210.

(2) The unit promptly resolves any problems with a shipment, such as "Wrong Pulls" (also called "miss pulls", or non-selected returns) or returns missing from the shipping boxes or carts. If the unit is unable to find a return, or has a non-selected return in its possession, it:

1. Updates the return as missing in STARTS, which then automatically adds the return to the Missing Returns List.

2. Enters a brief description of the problem (e.g., "Wrong Pull attached to charge-out; returned to the Fresno Submission Processing Center on 05/04/2013") in the "Remarks" field of the STARTS Return Information Screen.

3. Ships a "Wrong Pull" back to the other center or Files under cover of a manually prepared Form 3210, Document Transmittal.

(3) Upon finding the correct return, the other center or Files sends it to the SOI edit unit, which updates STARTS. This action makes the return available for assignment to a new workgroup.

(4) If the processing center SOI control unit receives the returns, it returns an acknowledgment copy of a Form 3210 to Files or the other center. It should check for "Wrong Pulls" or missing returns before shipping it to the SOI edit unit.

(5) If a submission processing center unit is sending a STARTS workgroup to the SOI edit unit, it prints the Shipment Control Sheet, Editor Sign-Out Sheet and Form 3210. It also updates STARTS. The unit prints a Form 3210, Document Transmittal facsimile, whether it is sending its own documents, or those from a non-processing center.

(6) If the center does not move returns between two different locations, as in the Cincinnati Submission Processing Center, the Form 3210 is not necessary. However, the edit unit still needs the Shipment Control Sheets and the Editor Sign-Out Sheets.

(7) Each processing center should decide whether to hold returns awaiting editing in either the SOI control unit area or the SOI edit unit area. This decision will likely depend upon available space; however, a center should hold returns in the SOI control unit area until needed by the SOI edit unit to meet requests for returns from other functions.

(8) The SOI control unit releases the workgroup to the SOI edit unit either in boxes or on batch carts according to local procedures.

(1) When the SOI edit unit receives returns from another center, the processing center SOI control unit, or Files, it verifies that all of the returns in the workgroup are present for editing. If it identifies any problems during this check, it contacts the appropriate function. If the edit unit has a selected return that it is not supposed to edit, the unit uses STARTS to transfer the return to the appropriate SOI processing center.

(2) Upon completion of this verification, the edit unit acknowledges receipt of the workgroup by updating STARTS.

(3) The edit unit manager controls the unit’s inventory of returns with the assistance of STARTS management reports.

(4) Upon completion of edit processing, including quality review, scanning, photocopying, and special editing (such as editing for the SOCA Project), the manager releases returns from the unit.

(5) If a released paper return is missing from the workgroup, the manager should check with the tax examiner who originally edited the return, the lead editor, and/or the quality reviewer. The editor sign-out sheets associated with returns shipped to the edit unit are useful for this research. If the return is still missing, the unit records this information in the right margin of the "Release Workgroup" Shipment Control Sheet and releases the workgroup to the processing center SOI control unit or Files.

(6) The edit unit updates STARTS after releasing the workgroup.

(7) The SOI units in the processing center destroy photocopied returns that are not part of a special study (HINT, SOCA, Form 5471, etc.).

(1) At the processing center, either the SOI control unit or Files function receives the release workgroups from the SOI edit unit. An SOI control unit updates STARTS and verifies the presence of each paper return in the release workgroup. If a return is not found, the unit first checks the area, including the edit unit area, before entering it as missing in STARTS. If a regular Files unit does not have access to STARTS, the SOI edit unit assumes the role of checking whether returns are missing and updating STARTS.

(2) The SOI unit keeps copies of the control sheets for the release workgroups when it ships paper returns back to Files. The Files function recharges those returns to the next requester or recharges those returns to Files after re-filing and shelving the documents. The SOI unit retains the shipment control sheets until the end of a program. See IRM 1.13.2, Processing Management, for the program completion deadlines of various SOI studies.

(3) Before shipping back documents to another center, the SOI unit ensures that any special processing (such as scanning or photocopying) has been completed.

(4) The Files function verifies that all of the paper returns listed on the release workgroup shipment control sheets are present. If problems occur with the shipment, such as missing returns, the unit contacts the processing center SOI control unit or edit unit for assistance. It is the responsibility of the processing center SOI unit to resolve expeditiously these problems. When the documents are found, the unit should ship these returns under cover of a manually prepared Form 3210, Document Transmittal.

(5) When the other center receives the shipment, it returns an acknowledgment copy of a Form 3210. The entry of this date on the Form 3210 serves as an acknowledgment of the receipt and the SOI unit updates STARTS.

(6) The other center releases its center’s original returns back to Files or to another function. It recharges those returns sent to the new requester. The Files function retains the STARTS shipment control sheets until the program completion date.

(1) SOI classifies corporation returns by asset size (or another money amount) and sample code during the execution of the sampling program at ECC-MTB. The criteria for "Giant" corporation returns are assets greater than or equal to $250 million, and a sample code that is either 22, 32, 38, 39, 44, 53, 58, 72, 73, 74, 75, 76, 79, 92, 93, 94, 95, 96, 97 or 98.

(2) SOI embedded this classification scheme into the SOI corporation edit application to prioritize returns for editing.

(1) Some SOI units make the "Early Fiscal" returns available to LB&I or SB/SE for classification. Early classification of these documents increases the likelihood that the returns are available to SOI for its processing of them. If the control unit must photocopy a document, because LB&I or SB/SE needs the original, the unit follows the procedures below:

1. Make a complete photocopy.

2. Update STARTS with information about the LB&I or SB/SE request.

3. Stamp the first page of the original return, "UNIT MADE PHOTOCOPY FOR SOI."

4. Release the original return to LB&I or SB/SE.

5. Stamp the photocopy of the return, "THIS PHOTOCOPY FOR SOI."

6. Control the photocopied return for SOI.

Note: Ideally, SOI should scan a return before giving the original paper copy to a requester.

(1) SOI creates a priority list each year that the SOI edit units follow. The edit unit manager can make exceptions to this list in consultation with National Office.

(2) The editing priorities are identified in the table below.

(1) Scanning of all the 1120 returns in the sample occurs before editing.

(2) Scanning creates an historical file for SOI customers to use if they have questions about the data. Each processing center is responsible for determining whether the SOI control unit, or edit unit, scans the selected returns. Only IRS personnel can scan returns. See IRM 1.13.3.2.3.4 and IRM 1.13.3.3.2.4 (4) below for information about the scanning procedures.

(3) The BMF STARTS application places returns selected for scanning, but not yet scanned, in "release" workgroups, which are separate and distinct from other types of release workgroups. The unit updates the workgroup information in STARTS after completing the scanning.

(4) Scanning procedures include:

1. Removing the notes, tabs, snapshots and other mark-up that SOI editors added to the return during the editing process.

2. Viewing the return on the computer monitor while scanning the return to make sure that any pages requiring re-scanning (e.g., two pages on top of each other, or a slanted page) are completed at that time.

3. Examining the entire scanned image of the return and all supporting schedules and attachments during the quality review phase to ensure all the images are readable, including the pages oriented in landscape mode.

4. Notifying SOI National Office of any Form 5471, 8858, 8865, or 8975 that the center plans to scan at a later date after it scanned the parent 1120.

5. Reviewing STARTS reports that identify returns available for releasing.

(5) The center will review the quality of each scanned image of a return which is selected for the SOI study.

(6) Advance Data review of returns in the spring may require the scanning of some critical case returns earlier in the year. SOI will send RAAS Data Management Division (DMD) a priority list of returns to scan.

(1) Critical case returns are certain large corporation returns SOI samples at the 100 percent rate in which their absence from the Corporation Study would affect the final statistics. It is important to the outcome of the study the submission processing centers control and account for these returns during SOI processing. For those missing from the sample, this section contains instructions for identifying, researching, and initiating follow-up procedures for controlling these documents.

(1) For each SOI Year study, the SOI edit units must process large returns, with certain sample codes, by the corresponding Corporation Advance Data cutoff date. National Office will notify the centers of these sample codes.

(1) Addresses that the SOI units, as well as National Office, use when shipping documents, magnetic media, and other materials, are listed in Exhibit 1.13.3-6, "Shipping Schedule." The units complete Form 3210 (or STARTS facsimiles) and Form 3220 (applicable parts), "Mass Storage Media," to control the documents and magnetic tapes shipped among the processing centers.

(1) For the SOI Year 2016 and 2017 studies, SOI will not photocopy documents. SOI edits the "paper-filed" Forms 1118 from scanned images.

(1) Beginning with the SOI Year 2006 Corporation Study, SOI will not photocopy Forms 5471. SOI edits "paper-filed" Forms 5471 from scanned images.

(1) Beginning with the SOI Year 2008 Corporation and Partnership Studies, SOI will not photocopy Forms 8865. SOI edits "paper-filed" Forms 8865 from scanned images.

(1) Beginning with the SOI Year 2006 Corporation Study, SOI will not photocopy Forms 8858. SOI edits "paper-filed" Forms 8858 from scanned images.

(1) SOI will not photocopy Forms 8975. SOI edits "paper-filed" Forms 8975 from scanned images.

(1) Sometimes partnership returns are selected a second time, though with the assignment of a different cycle, page, and line. The SOI edit unit processes these returns according to the instructions in the Statistical Editing of Partnerships document. These returns have certain identification data that the edit unit collects for statistical purposes. The SOI control units treat these duplicates as regular returns, but should note on the Selection Sheets and in STARTS that ECC-MTB has selected a return for a second time.

(2) When the Ogden Submission Processing Center computer systems analyst loads a new cycle, the analyst notifies the Cincinnati and Ogden edit unit managers of the new set of cycles of returns now available for editing. This insures that the manager only orders returns corresponding to the database records. The manager requests returns via BMF STARTS.

(3) The edit unit uses STARTS to release partnerships returns. Return release lists are produced from STARTS similar to what is done for 1040 returns after the completion of editing and quality review.

(1) Before editing, the centers scan partnership returns.

(2) Scanning creates an historical file for later study by both SOI National Office personnel and SOI customers. Each processing center is responsible for determining whether the SOI control unit, or edit unit, scans the selected returns. Only IRS personnel can scan returns.

(3) SCRIPS scans Schedules K-1, Partner's Share of Income, Credits, Deductions, etc. These images are merged with the SOI selected partnership images.

(4) Scanning procedures include:

1. Viewing the return on the computer monitor while scanning the return to make sure that any pages requiring re-scanning (e.g., two pages on top of each other, or a slanted page) are completed at that time.

2. Examining the entire scanned image of the return and all supporting schedules and attachments (except Schedules K-1) during the quality review phase to ensure all the images are readable, including the pages oriented in landscape mode.

3. Reviewing STARTS reports that identify returns available for releasing.

(1) Each study year there is a preliminary editing cutoff in mid-November. All returns selected through ECC-MTB selection Cycle 40 are edited in time to meet the preliminary data cutoff date. To ensure inclusion of all available returns selected through this cycle, the centers do the following:

(2) Close to the program completion deadline, National Office will notify the centers of any partnership documents that ECC-MTB did not sample, but that they should pull and process. In addition, the centers will continue looking for the remaining missing selected partnerships. Upon finding these documents, the control units will send them to the edit units. Editing of partnership returns for a specific tax year normally finishes at the end of the following January. For example, editing of Tax Year 2017 partnership returns begins in July 2018 and ends in January 2019.

(3) The centers retain documents according to the Records Control Schedule IRM.

(1) SOI units photocopy documents for several projects that are part of the major studies. Exhibit 1.13.3-6 provides the photocopying criteria and shipping addresses. Timely photocopying, shipping, and updating of STARTS ensures the documents are available for either ordering or releasing.

(1) During 2018 and 2019, while the SOI control units and edit units at the submission processing centers are controlling and editing returns, the Cincinnati computer programmers are carrying out special closeout procedures for both the Tax Year (TY) 2016 and 2017 programs, respectively.

(1) The Cincinnati Submission Processing Center controls all incoming files from the Enterprise Computing Center - Martinsburg (ECC-MTB), including those for the Project Individual SOI Modernization (PRISM) system and the Statistics of Income Automated Return Tracking System (STARTS), and transmits composite data files to National Office as directed.

(2) Cincinnati acknowledges receipt of all the files that the ECC-MTB sends or transmits. If the center cannot read, or correctly process, the files, it immediately contacts the Network Operations Command Center (NOCC) to request replacement tapes.

(3) The Mass Media and Control Handbook IRM contains instructions for completing a Form 3220, Mass Storage Media, that the center sends along with the files, if it sent the files on magnetic tapes.

(4) Exhibit 1.13.3-6 lists the National Office addresses. Cincinnati should follow a procedure that ensures the most expeditious receipt of the data for processing in National Office. The preferred procedure is File Transfer Protocol (FTP).

(5) Exhibit 1.13.3-11 contains the Disposition Schedule, which insures that the centers maintain reports and tapes for a specific period to meet all program requirements before their disposition.

(1) The SOI sampling program at the Enterprise Computing Center - Martinsburg (ECC-MTB) identifies returns in the Sales of Capital Assets (SOCA) Panel Study. Distinguishing these returns from others at this early stage enables SOI edit units to plan more effectively the completion of this annual program. All these returns are edited first through the Project Individual SOI Modernization (PRISM) on-line editing system.

(2) PRISM also identifies returns for the SOCA study. On occasion, the ECC-MTB sampling program does not identify some panel returns because the information is incomplete, inaccurate or unexpected. The SOI edit sites flag these returns during editing (See Exhibit 1.13.3-12).

(3) Editing of SOCA returns occurs on a first-in, first-out (FIFO) basis. Immediately following complete editing, the centers ship the original returns back to the selecting center through STARTS. They do not return photocopies, but instead destroy them after the program completion date.

(1) The National Research Program (NRP) selects some of the returns in the SOI 1040 sample each year. The NRP column on the IMF STARTS Release Workgroup Control Sheet identifies returns the SOI edit units send to the NRP unit at the Cincinnati Submission Processing Center. The address of the NRP unit is below:

Attn.: NRP Unit - Stop 826G
Internal Revenue Service
201 W. Rivercenter Blvd.
Covington, KY 41019