3.13.5. Individual Master File (IMF) Account Numbers

(1) Correct all Individual Master File (IMF) Entity account issues using the instructions contained in this handbook in order to establish, change, maintain and/or perfect individual taxpayer accounts. After the applicable Entity changes are made, Entity will coordinate with other IRS areas to ensure any non-Entity issues are resolved. Use the instructions outlined in this Internal Revenue Manual (IRM) to complete Entity changes/corrections to the Entity Section of the taxpayer’s account.

(2) Purpose: The purpose of the IMF Entity Control Unit (ECU) is to correct and perfect taxpayer’s name, filing statuses, addresses, etc. based on taxpayer-initiated contact (Form 8822, Form 56, CP 54s, etc.,) as well as information provided by other IRS business units such as Examination, 1040X processing, Accounts Management, ITIN, Rejects, etc.

(3) Audience: The procedures apply to IRS employees (tax examiner, lead tax examiner and supervisory employees) who are responsible for correcting errors and/or updating accounts from the processing of tax returns, Computer Paragraph (CP) Notices, Correspondex letters, Form 8822, Form 56, CP 54s, etc. IRM 3.13.5 also contains address perfection and correction procedures used by employees outside of the Submission Processing domain.

(4) Policy Owner: Director, Submission Processing

(5) Program Owner: Specialty Programs Branch, Post Processing Section

(6) Primary Stakeholders: Submission Processing, Accounts Management (AM), Small Business/Self Employed (SBSE), Taxpayer Advocate (TAS), Information Technology programmers, Compliance, Modernized E-File (MeF) and Submission Processing (SP).

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

(2) While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per 7803(c), Congress established the Office of the Taxpayer Advocate, led by the NTA and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

(3) Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

(1) The information following is used by the Entity Control Unit (ECU)..

(1) Entity Control receives a variety of correspondence (letters, cards, notices, etc.,) for processing.

(2) Clerks in the ECU are responsible for sorting all incoming correspondence. Clerks must examine all taxpayer correspondence and attachments.

(3) If an original document(s) is received with a taxpayer’s letter (e.g., Social Security Card, Marriage Certificate, Divorce Decree, etc.), the clerk/tax examiner must prepare Form 14219, Return of Documentation to the Taxpayer, and return the original item(s) to the taxpayer or their representative daily.

(4) Copies of documents received with correspondence must remain with the correspondence.

(5) Copies of documents without correspondence are handled at the campus’ discretion.

(6) When corresponding to with fiduciaries for missing information for deceased taxpayers, correct the address on the letter from "DECD" to "Estate of ...".

(7) Taxpayer Correspondence is governed by the guidelines in Document 12990. IRS must correspond to the taxpayer for the following conditions:

(8) Taxpayer Inquiries:

1. When responding to a taxpayer inquiry use language such as the following: "This is in reply to your correspondence of (date)," and provide an explanation of the action(s) taken, even if they are exactly what the taxpayer requested. Use the appropriate "Correspondex letter".

If...	Then...
Action has not been completed in 30 days	An interim reply will be sent to inform the taxpayer when we expect to complete the required action(s).
Final answer cannot be provided by the estimated deadline date contained in your interim response	Contact the taxpayer on or before the deadline and provide a reason and new estimated closure date.
Additional correspondence is anticipated or requested	Request the taxpayer's phone number and the hours most convenient to call.

(9) Determine the correspondence date using the following:

(10) Do not generate an acknowledgment letter for the receipt of taxpayer information.

(11) When providing the taxpayer with a phone number, provide a toll free number when available. The phone numbers to use are as follows:

(12) Use the following methods to determine the taxpayer's BOD:

• CCs LPAGE and CC TXMOD will display the taxpayer information beside the BOD and BOD-CD fields

• Employer Identification Number (EIN) accounts use the 800-829-0115 telephone number for these BMF accounts

• If a taxpayer’s account is NOT on the National Account Profile (NAP), NOBOD will display beside the BOD field

(13) Some programs and functions have their own toll free numbers and are as follows:

(1) Section 2003(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) amended IRC 6061, to direct the Secretary of the Treasury to “develop procedures for acceptance of signatures in electronic form”. Digital signatures are not acceptable per IRM 10.10.1. For a list f acceptable forms, please see Exhibit 10.10.1-2. Faxed signatures are acceptable when a taxpayer is responding to an IRS inquiry. Faxed signatures include electronic images of scanned original signatures transmitted by Enterprise electronic Facsimile (EEFax) or e-mail.

(2) Additionally, the IRS is currently studying possible further extensions of this policy as well as a long-term solution for this capability. Please see Details on using e-signatures for certain forms for forms signed after October 31, 2023 for whether this policy applies.

(3) Contact with the taxpayer may be by phone or correspondence. Follow local procedures to determine which method of contact will be used.

(4) Preparer/taxpayer signature stamps will not be permitted when signing documents such as Form 56’s, elections, applications for change in accounting method, powers-of-attorney, consent forms, revenue agent reports and other case inquiry/resolution related documents requiring signature.

(5) Code and Edit will indicate the fax paragraph on the approved Correspondence Action Sheet to advise taxpayers of the option to fax their response.

(6) Faxed signatures on F 8822 can be accepted if it can be determined through research that prior contact between the taxpayer and IRS has been made.

(1) When using any Spanish version computer letter or a pre-printed letter that requires the entry of the date, the spelling of the month must also be in Spanish. The date and month must also be shown in the manner used by Spanish language users (i.e., date, month and year.) The date and month and the month and year are to be separated by the word "de" instead of a comma. See Document 12085, Job Aid and Glossary.

(2) The following table displays the Spanish spelling for the months of the year:

(1) Identification of frivolous filing can be determined by any employee. However, when the initials FRP are shown in the upper left corner of the document, notice, return, etc., continue processing the case. These initials indicate the FRP area has reviewed and cleared the document.

(2) If you are unsure whether the return/document is frivolous, consult with your lead or manager. If the lead and/or managers determine suspicious trends or patterns, contact your local FRP Coordinator.

(3) If the documents/returns meet the FRP guidelines, forward the cases to the FRP in Ogden.

(4) Use the following address for the FRP:
Internal Revenue Service
Frivolous Return Program
1973 N Rulon White Blvd
Mail Stop 4450
Ogden, UT 84404

(5) Detailed information on the Frivolous Return program is contained in IRM 25.25.10, Frivolous Return Program. See IRM 3.13.2.2.11, for further information on Funny Box Returns.

(1) The "entity section" on a taxpayer's account contains a variety of information.

(2) Some of the elements that comprise the IMF Entity are as follows:

• Primary taxpayer's Name

• Name Controls (N/Cs)

• Address

• Taxpayer Identification Number (TIN). See additional information in paragraph (3) below.

• Date of Birth (DOB)

• Date of Death (DOD) (if applicable)

• Spouse's Name

• Spouse's TIN

• Filing Status Code (FSC)

• Name Line Year

• Fiscal Year Month (FYM)

• Mail Filing Requirement (MFR)

  Note: See IRM 2.3.51, CC IMFOL, for additional information on the applicable MFR codes.

• The SSA, ITIN, IRS valid and IMF Name Controls

• Scrambled Social Security Number (SSN) indicators (XXXSSN)

(3) The IMF TIN may be a SSN, IRS Individual Taxpayer Identifying Number (ITIN), Internal Revenue Service Number (IRSN) or an Adoption Taxpayer Identification Number (ATIN) (used mostly for dependent processing).

(4) The DOB and DOD information is obtained from the Social Security Administration (SSA) and through taxpayer contact.

(1) IMF Entity is responsible for researching and correcting taxpayer account(s).

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) Entity tax examiners receive a variety of work and the following is a partial list of the cases received in the Entity Control Unit (ECU):

• TRNS 37

• TRNS 43

• CP 54B

• CP 54E

• CP 54G

• CP 54Q

• Form 2363

• Form 56

• Form 1128

• Schedule H’s

• Taxpayer Correspondence

• Name Changes and Address Changes (taxpayer generated)

• Scrambled TIN Cases (Adjustment Section-Internal Revenue Service Campus (IRSC))

• Multiple Filer Cases (Examination Section-IRSC)

• Unpostables

• ZIP Error Listing, 757-68-11 for IMF

• Assigning EINs

• Insolvency Cases

• Account Maintenance Research (AMRH) Transcripts

• Assigning Internal Revenue Service Numbers (IRSN's)

• CP 01H

• Researching Unsigned and Undeliverable mail

(1) CADE 2 implemented a daily processing for specific IMF transactions.

(2) Several cycles were accelerated when CADE 2 daily processing was implemented. The CADE 2 cycle changes are as follows:

(3) IMF transactions posting time frames are outlined as follows:

1. Daily transactions directed to a daily account are expected to post daily.

   Reminder: Transactions will be viewable using Corporate Files Online (CFOL) command codes the second day after input.
   Transactions will be viewable on IDRS command codes the third day after input.

2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to Weekly.

3. Daily and Weekly transactions directed to a Weekly account are expected to post with the weekly processing on Thursday.

   Note: CC TXMOD will reflect "DAILY" in the upper right-hand corner on Daily accounts. IMFOL accounts will be identifiable by "DAILY" or "WEEKLY" in the upper right - hand corner.

(4) IMF entity transactions TC 013, TC 014, and TC 015 will post daily to weekly accounts, unless there are other previous transactions already resequencing to post for the cycle.

(5) BMF transaction posting time frames are outlined as follows:

• Transactions will be viewable using CFOL command codes on Saturday following the weekly Master Files processing run on Thursday.

• Transactions will be viewable as posted transactions using IDRS command codes on Monday, following the weekly Master File processing run on Thursday.

• With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

(6) Cycle posting dates will reflect a format of YYYYCCDD.

• YYYY indicates the year.

• CC indicates the posting cycle.

• DD indicates the day of the week.

• For definition of what a posting cycle is refer to IRM 3.30.123.4.4

• 01 - Friday

• 02 - Monday

• 03 - Tuesday

• 04 - Wednesday

• 05 - Thursday

• YYYY will indicate the year.

• CC will indicate the posting cycle.

(1) The DLN is a number assigned to every return or document input and is used by the IRS to control, identify, and locate documents. The fourteenth (last-digit) is the year of processing and is assigned by the campus computer at the time of the original input.

(2) The following is an example of an DLN:

(1) The IMF is structured into two segments "valid and invalid."

(2) IRS invalid IMF accounts display with an asterisk (*) immediately following the taxpayer's TIN.

(3) IRS valid IMF accounts display without an asterisk after the taxpayer's TIN.

(4) The taxpayer's TIN/Name Control is determined to be VALID when it matches specific name controls displayed on CC INOLES.

3.13.5.12.1 (01-01-2022)

IMF Segmentation of Valid/Invalid Accounts

(1) The IMF is segmented according to TIN validity.

(2) It is possible for two or more different taxpayer accounts to reside on IMF under the same TIN. See the examples below:

• One taxpayer account resides on the valid side/segment of the IMF.

• A different taxpayer account resides on the invalid side/segment of IMF.

• Three different taxpayers residing on the invalid side/segment of the IMF and a different taxpayer resides on the valid side/segment of IMF.

(3) Also, the same taxpayer’s accounts can reside on IMF on the both valid and invalid segments of IMF as shown in the examples below:

• The taxpayer has filed with different names in different tax periods (example: Fox 2020 and ACAC 2021).

• The taxpayer has reported one name to SSA; but filed their return with a different name.

(4) See Figure 3.13.5–1 for an example of CC INOLET displaying a VALID and INVALID side of the same taxpayer account.

(1) IMF completes a proximal match on taxpayer's Name Control (N/C) and their TIN used when filing to determine if a mismatch condition exists. In order for IMF to obtain a "proximal match" on the taxpayer's IMF N/C and TIN, the following conditions must be met:

(2) The proximal match process corrects typographical errors.

(1) The DM–1 file is a database of name controls and associated TINs received from these four sources:

(2) The DM–1 receives weekly and daily SSA and IRS processing updates.

(3) Programming determines the validity of the data on the DM–1. It "directs" transactions to either the valid or the invalid segment of the IMF.

1. Transactions matching the TIN/Name Control on the DM–1 File are directed to the IMF valid segment for posting.

   Note: IMF Valid TINs display without an asterisk.

2. IMF Transactions matching due to a proximal match are directed to the valid segment for posting. See IRM 3.13.5.13 for additional information on proximal matching.

3. If the valid TIN and/or Name Control were added the during the quarter, they are directed to the IMF invalid segmentuntil the quarterly merge is completed.

Exception: IMF does NOT move VALID IMF accounts to the INVALID side of IMF due to the quarterly merges.

(4) The DM–1 file may display/record more than one name control for any TIN.

(1) The NAP contains information received from several sources of information as follows:

• Data Master One (DM–1)

• Social Security Numbers (SSN's)

• Employer Identification Numbers (EIN’s)

• Employee Plan Master File (EPMF)

• Cross Reference (XREF) file

(2) The NAP provides taxpayer entity information for the IMF, BMF (SSN/ITIN and EIN) and EPMF. The NAP will include spouse and dependent cross-reference information (if applicable).

(3) If any of the name control(s) listed below matches the taxpayer name controls (for the specific tax period) and the TIN, the taxpayer's account will attempt to post during the next quarterly merge.

1. SSA Name Control(s)

2. ITIN Name Control(s)

3. New SSA Name Control(s)

4. IRS Valid Name Control(s)

5. Adoption Name Control

Caution: SSA name controls displayed on CC INOLES are NOT listed in chronological order.
If any name control(s) listed on the SSA, ATIN or ITIN name control match, the taxpayer's account will attempt to post to the valid side of IMF.
The posting to the VALID side will be completed after the correction transaction codes posts, or; after upon completion of the DM-1 quarterly merge.

(4) A primary taxpayer may file using an ATIN. However, typically ATIN's are used for dependents.

(1) The IRS receives SSA weekly tapes containing all the name controls and SSN's assigned or updated. These updated records display beside the "NEW SSA N/C" field as shown on CC INOLES.

(2) In addition to the weekly SSA records, IMF completes the same matching process on taxpayer accounts that were made IRS-valid.

(3) When the quarterly DM-1 merge is completed, all accounts with "NEW SSA N/C" indicators turned "on" will be turned "off" and are validated against the DM–1 File. The accounts that resided on the invalid segment are validated against the DM-1 File.

(4) Before any IMF entity notice is generated, the "NEW SSA N/C" indicator is checked. IF the account is considered invalid but the input name control matches the NEW SSA N/C, the taxpayer WILL NOT receive entity notices and their refund (if applicable) WILL generate.

(5) Taxpayer accounts with the "NEW SSA N/C" literal may be valid accounts residing on the invalid segment of IMF. However, all NEW SSA N/C, IRS VALID and ATIN accounts reside on the invalid segment until completion of the quarterly DM–1 merges.

(6) If the NEW SSA N/C indicator displays on a taxpayer's account with a valid SSN and the refund is being held due to the timing of the IMF quarterly update, thoroughly research the taxpayer's account.

(1) When a taxpayer files married filing joint (FSC 2), the secondary taxpayer is the taxpayer whose name appears on the second name line of the Form(s) 1040. The Secondary SSN account may reside on the invalid segment of IMF due to the following situations:

(2) If either IMF taxpayer files and an invalid condition exists on their account, the personal exemption and/or EITC is not allowed for the invalid taxpayer account.

(3) If either taxpayer does not contact SSA to update their account (name changes), their account will post on the invalid side of IMF.

(4) Do not make entity changes to taxpayer account(s) if the taxpayer-supplied information does not match the information gathered through research.

(1) IMF completes a special process to establish the secondary taxpayer on IMF for all Married Filing-Joint accounts. IMF separates the secondary taxpayer from the primary taxpayer account and establishes a separate account on IMF.

(2) You can identify the IMF established secondary accounts using CCs IMFOLE or ENMOD by the following unique DLN: The TC 000 displays with a DLN of XX263-001-88888-X,
XX indicates the File Location Code (FLC) of the campus or area office.

(3) IMF does not establish secondary taxpayer accounts if any of the following conditions exist:

• Secondary SSN (S-SSN) is invalid or unavailable

• DECD is present in Secondary Name Line

• Primary SSN is the same as the Secondary SSN

• No spouse name indicated when the primary taxpayer filed using FSC 2 or 7

(4) These IMF-created secondary accounts may also display subsequent updates to taxpayer accounts. Examples of these subsequent Transaction Codes (TCs) are as follows:

• TC 013

• TC 014

• TC 971 with Action Code 050 (changes the Business Operating Division (BOD))

(5) A very small portion of the IMF created secondary taxpayer accounts can cause:

• Erroneous CP Notices

• Incorrect establishment of taxpayer Name and Name Control

• IMF Unpostable conditions

(6) If a TIN change is required on the secondary taxpayer's account, a two-step correction process is needed. See IRM 3.13.5.118 and IRM 3.13.5.125 for additional information.

(7) Before correcting the taxpayer's account, research their account using CC INOLET and/or CC INOLES to review the IMF and SSA Name Controls.

1. If employees have access to CONTROL D Web Access (CTDWA), the NUMIDENT transcripts are available in approximately one day. Requests printed using CONTROL D can also be converted to a PDF file and may be forwarded to any employee working the case. If you do not have access to CTDWA, NUMIDENT transcripts can be ordered through IDRS using CC MFTRA with Request Type U. However, it takes approximately three days to generate and receive the transcripts from the campus print room using CC MFTRAU. See IRM 1.4.16, Accounts Management Guide for Managers, for additional information. IRM 1.4.16 contains information on viewing and/or printing reports. See IRM 2.3.32, Command Code MFTRA, for additional information.

   Note: Requesting the SSA information is especially important if it is difficult to determine if the taxpayer's Name Control was corrected due to a proximal match.

2. If necessary, see IRM 3.13.5.13 for information on proximal matching.

(8) Use TC 040 to change name or TIN of the account that resides on the valid segment of IMF.

(9) The following Information may be needed to complete a TC 040:

1. Name Control

2. All name lines

3. Year and TC 040 in the appropriate field(s)

4. FSC

5. New TIN, if appropriate

6. Reason for the change in the REMARKS field.

(10) Use TC 041 to correct a name or only TIN of the account that resides on the invalid segment of IMF (if required, cycle delay the TC 041 for three additional cycles).

(11) The following taxpayer Information may be needed to successfully change to the invalid segment of IMF is as follows:

1. New Name Control

2. Primary name line

3. Year name line

4. TC 041

5. FSC

6. New TIN

7. Reason for change in the REMARKS field

(12) TC 040 and TC 041 corrections do not go through the DM–1 validation process. Therefore, it is important to use TC 040 and TC 041 ONLY when IMF establishes taxpayers incorrectly or the taxpayer provides "proof" of their identity. The acceptable proof includes copies/originals of the following items:

1. Marriage certificates clearly showing name change

2. Divorce decrees clearly showing name change

3. Legal documents clearly showing name change

(1) SSA issues SSN’s to qualified applicants.

(2) SSA procedures require all applicants must submit documentation to establish their age and identity if they are a U.S. citizen or a lawful alien.

(3) Applicants must apply in person.

(4) If a change or replacement card is required, the applicant must also submit documentation before their request will be processed.

(5) It should be noted SSA taxpayer name changes are not mandatory. The IRS can only suggest to the taxpayer to inform the SSA of their name changes. However, when taxpayers inform the SSA of their name changes, weekly SSA name updates are received from the DM-1 File updates.

(6) Before removing an erroneous DOD from a taxpayer's account, a SSA letter is required stating an error was made and the taxpayer is NOT deceased. Use IDRS CC’s IMFOLE, INOLES and ENMOD to research a DOD.

(7) If Rejects requests the removal of a taxpayer’s DOD, do not remove the DOD without the presence of an SSA letter.

1. If SSA letter is present and a DOD is shown on taxpayer’s account, remove the DOD. Forward the case back to Rejects with the remarks, "DOD removed".

2. If SSA letter is not present and a DOD is shown on taxpayer’s account, take no action. Forward the case back to Rejects with the remarks, "DOD still present/No SSA letter provided".

3. If DOD is no longer present on taxpayer’s account, no action required. Forward the case back to Rejects with the remarks, "DOD is not present."

(1) The IRS uses four different types of TIN’s when processing IMF taxpayer accounts. They include:

• Social Security Numbers (SSN’s). See IRM 3.13.5.21.

• Individual Taxpayer Identification Numbers (ITIN’s). See IRM 3.13.5.22.

• Adoption Taxpayer Identification Numbers (ATIN’s). See IRM 3.13.5.24.

• Internal Revenue Service Numbers (IRSN’s). See IRM 3.13.5.23.

(2) All four TIN formats are included in IRM 3.13.5.20 through IRM 3.13.5.24.

(1) SSA issues SSN’s in the following format: nnn–(area), nn–(group), nnnn–(serial).

(2) The Social Security Administration (SSA) does not assign SSN's that begin with the following three digits (signifies area):

• 000 (000-nn-nnnn)

• 666 (666-nn-nnnn)

• 900-999 (900-999)-nn-nnnn)

(3) The SSA does not assign SSN's with zeroes in the fourth and fifth positions of the SSN format (signifies group).

• nnn-00-nnnn

(4) The SSA does not assign SSN's with zeroes in the last four positions of the SSN format (signifies serial).

• nnn-nn-0000

(5) After June 2011, the SSA will assign SSN's with the following first three positions of the SSN format:

• 772-799 (772-nn-nnnn, 773-nn-nnnn, etc.)

• 800-899 (800-nn-nnnn, 801-nn-nnnn, etc.)

(6) The SSN's in the following examples are invalid and were never issued through the Social Security Administration:
000-XX-XXXX
111-11-1111
222-22-2222
777-77-7777
123-45-6789
666-66-6666, etc.

(1) The ITIN display in a format similar to a SSN but will always begin with the number "9."

(2) The fourth and fifth numbers within an ITIN are assigned in the following unique numbering ranges:

• 9nn-50-nnnn through 9nn-65-nnnn

• 9nn-70-nnnn through 9nn-88-nnnn

• 9nn-90-nnnn through 9nn-92-nnnn

• 9nn-94-nnnn through 9nn-99-nnnn

(1) The IRSN format is in the same pattern as regular SSN's: XXX–XX–XXXX, there is an asterisk (*) at the end.. However, the IRSN will always begin with the digit "9".

(2) The fourth and fifth digits of the IRSN typically signify what campus assigns the IRSN.

(3) When the original IRSN ranges are exhausted, the campus should begin using the expansion range allotted to their campus. See the following table to determine the origination of an IRSN assignment:

(4) The Temporary/Scrambled application does not use Area Offices (AOs) Codes when issuing IRSN's.

(5) Typically IMF Entity assigns IRSN's for the primary taxpayer.

(1) The ATIN format is in the same format as regular SSN's: XXX–XX–XXXX.

(2) However, the ATIN will always begin with the digit "9" and the fourth and fifth digit will be "93". The last four digits of the ATIN are assigned in ascending sequential order. Example of an ATIN format: 9XX–93–XXXX.

(3) ATINs are being completed at the Austin Submission Processing Center (AUSPC).

(4) For additional information on ATIN's, see IRM 3.13.40, Application for Tax Identification Number for Pending U.S. Adoptions.

(1) When an IMF taxpayer account moves from one TIN to another TIN or from one segment of master file to the other segment of IMF (e.g., valid/invalid), it resequences or merges the account. The Transaction Codes (TC) 011, 013, 016, 040 and 041 are used to reverse the validity of a taxpayer account. However, if multiple merge TCs are entered in the same cycle, even when using Posting Delay Codes (PDCs) can stop a taxpayer account from posting to Individual Master File (IMF). The following table shows examples of multiple merge TCs for the same taxpayer account:

(2) Only the following entity Transaction Codes (TCs) resequence or can reverse the validity of taxpayer accounts:

(3) The following contains transaction code exception processing for specific IMF cycles:

(4) Resequencing of accounts is accomplished by one of these two methods:

1. Automatic IMF resequencing, or;

2. Input of an entity transaction

(5) See IRM 3.13.5.110 for additional information on Posting Delay Codes (PDCs).

(1) A scrambled TIN case occurs when two individuals with the same or similar names receive the same SSN from the SSA and below are conditions for correction.

(2) A scrambled TIN case occurs for the following conditions:

1. Returns are filed by two or more taxpayers using same TIN.

2. An accurate TIN for the taxpayer(s) cannot be determined.

3. When two individuals with the same or similar names receive the same SSN from the SSA.

Note: If a correct TIN is located for either taxpayer, the accounts must be separated. See IRM 21.6.2, Adjusting TIN-Related Problems, for detailed instructions.

(3) The following two-digit scrambled indicators pertain to scrambled SSN cases:
Some of the indicators are no longer used and the obsolete indicators are noted.

(4) If you discover the case is scrambled on CC INOLES, forward to AM.

1. Forward the case to Accounts Management.

2. Follow their directions regarding the resolution. The REMARKS section of the IDRS command code used must reflect, "coordinate with Accounts Management."

3. Route scrambled cases requiring statute action to the Statute function.

(5) Many scrambled cases are identified while working the following types of cases:

1. CP36s

2. Duplicate filing of a return

3. Taxpayer inquiries

4. NOMRG transcripts

(1) A multiple filer condition or (Mixed Entity) occurs when more than one individual files using the same TIN. Any of the following conditions could cause multiple filing issues:

• Use of an SSN by more than one unauthorized individual (invalid segment of IMF).

• One or two individuals filing two different tax returns for same tax period with same TIN.

• Family members using the same individual TIN in error (valid segment of IMF).

(2) When it is determined multiple filers are involved in a case, see the following table:

(1) All entity changes/corrections made due to oral statements from taxpayer(s) or their authorized representative(s) must include the required elements outlined in IRM 21.1.3, Operational Guidelines Overview.

(2) When contacting a taxpayer by phone, use the authentication disclosure procedures found in IRM 21.1.3.2.3, Operational Guidelines Overview, Required Taxpayer Authentication.

(3) When contacting taxpayer(s) by phone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Operational Guidelines Overview, Required Taxpayer Authentication and IRM 21.1.3.2.4, Operational Guidelines Overview, Additional Taxpayer Authentication. Also, before leaving a message on a taxpayer's answering machine, review,IRM 13.1.6.7, Leaving Messages on Answering Machines.

(4) Source documents are not always required to complete minor entity changes (examples: obvious address misspellings, corrections to addresses, typographical errors on taxpayer names, etc.,) if you are absolutely sure you are speaking to the taxpayer or their authorized representative.

(5) See IRM 3.13.5.29 and IRM 3.13.5.29.1 for instructions on processing oral address changes.

(1) Background:
Taxpayers or their authorized representatives may change their address with the IRS by giving clear and concise oral notification. Revenue Procedure 2010-16 clear and concise oral notification is a statement made by a taxpayer in person or directly via phone to an IRS employee who has the ability to access a taxpayer's account to complete research and complete an address change. If the taxpayer or their authorized representative requests an address change, they must be able to provide the information in paragraph (6) to authenticate their identity.

(2) Never complete an address change when the address information is received from an "unauthorized" third party.

(3) If an address change is necessary and the taxpayer requests the address change using an oral statement, the address change is input using IAT when available. If IAT is not available correct the case using IDRS. To process an address change, a taxpayer must provide:

• The taxpayer's full name

• The taxpayer’s old address

• The taxpayer’s social security number, individual taxpayer identification number, or employer identification number

• The new address, the employee must follow established procedures to verify the taxpayer’s identity. The employee also will inform the taxpayer that the new address, and not the former address, will be used by the IRS for all purposes

• If needed, authorized representative, Power of Attorney (POA) can be authenticated following the procedures in IRM 21.1.3.3

  Exception: Allow address updates for those taxpayers who, though they have passed Additional Authentication in IRM 10.10.3.3.7, cannot verify their LKA.

  Reminder: Additional taxpayer authentication is required on accounts where a CP 53 series notice was issued and RIVO or CI-SDC indicators are present for the tax period in question, refer to IRM 21.1.3.2.3(9) and IRM 21.4.1.4(3).

(4) If either taxpayer reports a new address for their married filing joint account, inquire if the address change is for BOTH taxpayers. When the address change involves both taxpayers sharing the same address, update both addresses. If only one taxpayer is changing their address, update the appropriate account and leave the other taxpayer address alone. If CC INCHG/IRCHG requires the input of a filing status code, do not change the taxpayer's FSC. Use the filing status currently on the account.

(5) In an effort to document who is requesting an address change, the TE must enter whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Information such as which taxpayer made the request, the name of the third party, the authorized third party's title (if present), and phone number (if present) in the REMARKS field when using IAT address tool, AMS or IDRS. See IRM 3.13.5.51 for information on the required remarks when completing an address change. Use Integrated Automation Technologies (IAT) to complete the address change request (when available).

(6) The taxpayer or authorized POA must have the following information in order to update the address:

• Taxpayer's full name

• Secondary taxpayer's full name, if applicable

• Taxpayer’s old address

• SSN(s), ITIN, and/or EIN

• New address information

(7) If the taxpayer or their authorized representative CANNOT provide the required information, direct them to the IRS web page at IRS.gov If they do not have access to the IRS web page, mail a Form 8822. Do not change the taxpayer's LKA in these circumstances.

(8) See IRM 3.13.5.51 for instructions on "written" address changes.

(9) See IRM 3.13.5.52 if either the primary and/or secondary taxpayer are establishing a separate address and the address change was communicated in writing.

(10) Before updating any field of the Entity module, research CC ENMOD to determine if an IDT indicator is present. See IRM 21.2.3.5.8.1 for additional information. For additional information on IDT accounts refer to IRM 25.23.12.4.1 Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases.

(11) For ITIN oral address procedures, see IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), for additional information.

(12) From when the taxpayer submits an address change the time for it to post should be 1 cycle.

(1) If you receive non-Entity issues such as manual refunds, erroneous refund issues, etc., and are not directly related to Entity correction issues, forward to AM for correction.

(2) Coordination may be required with the Account Management (AM) area for resolution and/or transference of the case to the AM Function.

(3) Do not complete any Entity transactions on Criminal Investigation (CI) cases including Unpostable Cases. Route any case with a Z- or -Z to Criminal Investigation (as shown on CCs IMFOLI or TXMODA).

(4) If disposition is not known and CI does not want the freeze released, close the case "no follow-up" using the code "NOFOLUP–CI" on IDRS.

(5) See IRM 21.5.6 Freeze Codes or Document 6209, IRS Processing Codes and Information, if additional information is needed.

(1) Use the following information if you need to abbreviate taxpayer-supplied information to fit within the space limitation:

(2) If the taxpayer has an "In Care Of" Name Line, use the "IMF-Continuation-of-Primary-Name-Line" to enter the information. If space allows on the line, include any designated titles.

(3) If the taxpayer attempts to add an "In Care Of" name when making an address change, add this name on the secondary name line when completing an address change.

(4) When establishing a IMF taxpayer with a Power of Attorney (POA), Designated Agent, Executor/Executrix, In Care Of name, etc., and their address contains a Post Office Box (PO Box) and a street address, use the Continuation-of-Primary-Name (Line 2) field for the POA, Designated Agent, Executor/Executrix, etc., information and enter the PO Box address (instead of the street address information).

(5) This type of Entity update will generate as a TC 013 instead of a TC 014.

(1) Form 56, Notice Concerning Fiduciary Relationship, is filed to notify the IRS of a fiduciary relationship. There is no restriction about the information a fiduciary can receive for the entity for which they are acting. A fiduciary assumes the powers, rights, duties and privileges of the taxpayer(s), until notice is given the fiduciary capacity is terminated. To add a fiduciary, edit the fiduciary name and title to the CONTINUATION-OF-PRIMARY-NAME line, if not already present. If multiple names are listed for the fiduciary, add as many names and the title provided as "allowable" in the available space. See IRM 3.13.5.120.5 to reduce the length of the names listed. For decedent cases, also edit “DECD” in the name line, if “DECD” is not already present. See instructions at IRM 3.13.5.120.9 regarding inputting name changes for deceased taxpayers.

(2) Modernized e-file (MeF) will allow the Form 56 to be submitted to Entity via the employee User Portal (EUP) as a stand alone form and Entity examiners will access EUP to verify Entity information. Any needed entity transactions will be input by the entity examiners to ensure the taxpayer’s information on Master File is current and correct. These cases are time sensitive and must be closely monitored.

(3) See IRM 3.13.5.31 for the acceptable title abbreviations. If correspondence is required for missing information or due to an address change request (without a Form 8822), correspond using Letter 5555C. Do not update the account without the taxpayer’s/fiduciary’s reply.

(4) If the Fiduciary Form 56 Part 1, Name does not match the Name in IDRS DO NOT change the name to match the Form 56. Exception: a copy/original of at least one of the following: Passport, Driver's License, Social Security Card, Federal or State Government issued identification.

(5) There are different versions of the Form 56 that may be received. If a prior version (earlier than 12/2007) is received, the earlier versions must contain the required elements for processing in order to be complete.

(6) If there are two titles shown on the Form 56, input the title written next to the signature (when available). If there is no title next to the signature, choose one of the titles listed in the following priority:

• Title on any court documentation

• Title in Section A. Part 2 on F56 Rev 12-2007

• Title elsewhere where found

(7) When reviewing Form 56, if you notice the taxpayer is appointing a high ranking IRS or Treasury employee or other high ranking governmental official or him/herself as a fiduciary, refer these cases to Frivolous Return Program (FRP). See IRM 3.13.5.7 for additional guidance.

(8) An identity (ID) theft indicator on a taxpayer's account does not require routing to AM. However, if there are suspicious patterns, duplicate information, etc., on the application/account, ask your lead for guidance.

(9) If the Form 56 is requesting an IMF and Business Master File (BMF) entity change, process the IMF Entity action first, before transshipping to a BMF campus. Do not transship the case to a BMF campus if you determine the BMF entity change was already made.

(10) Leave an action trail of the IMF transactions completed and your TE stamp (when required by your campus).

(11) The following types of Form 56s must be completed in the following manner:

(12) If the taxpayer/fiduciary indicates an address change is needed on the Form 56, use the following instructions:

(13) If a decedent case has previously been identified, the account should contain one or more of the following:

1. DECD in the name line

2. Death Certificate, Form 1310 or other legal document attached

3. "Estate of" is present

4. Date of Death present

5. "DEC"

6. TC 540 on CC TXMOD or CC IMFOLT for the year of death

7. Mail File Requirements (MFR 08) on CC ENMOD or CC INOLES.

   Note: If a Form 1040, Form 1040A, etc., are available, Deceased written on the top of the tax Form or Deceased, Filing as surviving spouse or similar notations in the signature area of Form 1040 are used if submitted by surviving spouse only.

(14) If the IMF account is inactive (MFR 08), use the following instructions:

(15) When corresponding for missing information from the fiduciary and the taxpayer is deceased, correct the address on the letter from "DECD" to "Estate of ...".

(16) Review the entire document and any additional forms or attachments and use IDRS/IAT to locate missing information prior to corresponding.

(17) A taxpayer may be an individual, trust, estate, partnership, association, company or corporation. This includes pension and 401(k) plans.

(18) When a Form 56 is received, the following information is required:

• Taxpayer name line information

• Taxpayer's address

• Identifying number (SSN, ITIN or EIN)

  Note: If TIN is located through IDRS/IAT research, edit the correct TIN on the Form 56.

• Fiduciary name and address

  Reminder: If the taxpayer(s) address is missing, use the fiduciary's address to correspond for any missing information. If the fiduciary address is missing, contact the fiduciary by phone when possible.

  Note: If the fiduciary address is missing, return the Form 56 back to the taxpayer.

• If multiple names are listed for the fiduciary, add as many names and the title provided as "allowable" in the available space. See IRM 3.13.5.120.5 to reduce the names listed.

• Title of Fiduciary (if available). See IRM 3.13.5.120.6 to reduce the title provided when needed.

• Signature of Fiduciary

• Tax forms to be filed

(19) If you cannot locate the missing information, with the exception of the LKA, use the fiduciary-supplied documentation/attachments or the taxpayer's account to complete the processing of the Form 56. Use a 5555C letter to correspond. Send the correspondence to the fiduciary unless the fiduciary's information is missing. Review the entire document and any attachments and use IDRS/IAT to locate missing information prior to corresponding. In these instances send the correspondence to the taxpayer for the following:

1. missing signature

   Exception: A letter signed under the "Penalties of Perjury" portion also indicates the person is approved to sign the Form 56. A copy of the letter must be attached to each Form 56 and retained for inspection.

2. missing taxpayer name

3. no indication the taxpayer is deceased (if applicable) or the fiduciary supplying a Date of Appointment, court documentation, etc.

Note: Please refer to IRM 3.13.5.5 for information on accepting e-signatures.

(20) It is acceptable to use the Authority, date of appointment or taxpayer's DOD to complete the processing of the Form 56 prior to corresponding.

(21) If the Form 56 does not include the specific returns, use the following information to make this determination:

(1) A tax year is an annual accounting period for keeping records and reporting income and expenses. Once the tax year is established, the taxpayer continues to use that tax year until permission is granted by IRS to change the tax year selected. The Form 1128 is filed to request a change in tax year.

(2) All taxpayers must complete Page 1, Part I of Form 1128 including the "Signature-All Filers" portion.

(3) IMF ECU units only processes Forms 1128 with Part 1 and Part II, Section C, completed.

(4) If an IMF site receives a Form 1128 containing information within Part II with the following sections, transship the documents to BMF Entity Control units.

1. Part II, Section A. (Automatic Revenue Procedure 2006-45)

2. Part II, Section B. (Automatic Revenue Procedure 2006-46)

(5) If correspondence is received from the taxpayer as a result of Form 1128 being denied because it was filed late, use the 2233C letter (or other appropriate letter) to return the denied Form 1128 to the taxpayer. Inform the taxpayer their request should be filed with Chief Counsel per instructions on the Form 1128.

(6) If an IMF site receives a request for a ruling (Part III completed), the Form 1128 must be sent to the following address:
Internal Revenue Service
Associate Chief Counsel (Income Tax and Accounting)
Attn: CC PA LPD DRU
PO Box 7604, Ben Franklin Station
Washington, DC 20044-7604

1. Retain a copy of the Form 1128 in the suspense files for 45 days (for taxpayer inquiries).

2. See IRM 21.5.1 General Adjustments for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.

(7) If an IMF site receives a Form 1128 with Part II, section D and the yes box is checked, transship the documents to the EO Entity Team at the Ogden Campus. If the no box is checked, continue processing.

(8) For an individual taxpayer's application to be accepted and updated it must be received complete and filed timely.

(9) For an individual taxpayer to change their tax year, the application MUST be filed on or before the tax return's due date.

(10) The Form 1128 due date for the majority of IMF filers is:

1. April 15, or;

2. Date the TC 460 (extension) displays on the taxpayers account, or;

3. Trusts, generally due on the 15th day of the 4th month following the end of the tax period.

(11) Review the Received Date stamp and the following to determine if the Form 1128 is timely filed:

(12) Review the entire Form 1128 for the required and/or missing information See the following table:

(13) If the address on Form 1128 indicates a different address than what is shown on IMF, do not update the address. Send all correspondence to the existing IMF address.

(14) When the Form 1128 is determined to be complete, timely filed, and the requested change was for calendar year (December 31 or 12/31) as shown within Part I and Part II, Section C, line 9 Yes box is checked update the account as follows:

1. Use CC INCHG to update the FYM (generates a TC 016).

2. Stamp "approved" on original Form 1128 then photocopy the Form 1128.

3. Annotate on the original Form 1128 the date the TC 016 was entered and the employee IDRS number.

4. Send the photocopy of Form 1128 with a 2314C letter to the taxpayer and their POA (if applicable), informing the taxpayer the Form 1128 has been approved.

5. Route the original Form 1128 to Files for placement in the ALPHA File.

(15) If Form 1128 is approved by Chief Counsel, complete using the following:

1. Use CC INCHG to update the FYM (generates a TC 016).

2. Annotate on the letter ruling the date the TC 016 was entered and the employee IDRS number.

3. Route the ruling letter to Files for association with the Form 1128.

   Note: Chief Counsel will retain the Form 1128 and will submit it to the campus along with a copy of approved letter ruling

(16) If Chief Counsel expertise is needed, the Lead Tax Examiner or Supervisor only can use the information within the Note in paragraph (2) in IRM 3.13.2.21, Form 1128 - Application to Change, Adopt or Retain a Tax Period.

(1) When transferring a case within or outside your campus, use a Form 3210 .

(2) Separate transshipment procedures have been developed for the mailing/directing of "misdirected" IMF and/or BMF cases.

(3) The processing of certain forms have become "centralized" at specific processing site (example: Form 706 or Form 709, Exempt Organization forms, are transshipped to the Kansas City Submission Processing Campus (KCSPC)). Therefore, specific guidelines have been developed to transship these types of forms between submission sites.

(4) See the transshipping coordinator at your campus for additional information.

(1) A written/electronic referral is initiated on a Form 4442, Inquiry Referral or electronic 4442 (e-4442). Use the “If/ Then” chart below to process the Form 4442.

(2) When IMF Entity initiates a correct referral that will:

1. Stop an employee from working on the account and forward the work to management for reassignment using the Form 4442.

2. Management will validate the circumstances under which the inadvertent access occurred and the need for reassignment to another employee by annotating Form 4442.

(3) See IRM 21.3.5 Taxpayer Inquiry Referrals Form 4442, to prepare an inquiry referral.

(1) Form 2363 is a paper request for miscellaneous entity changes requirements and is used by non-Entity personnel such as Examination, Taxpayer Service, Collection personnel to make taxpayer entity type changes (names, addresses, dates, merging accounts, etc.,). The completed form is forwarded to the appropriate Entity control Unit (ECU).

(2) This form is available on the IRS publishing web page in a "fill able" PDF format at the following address IRS Publishing Service web page However, handwritten versions of Form 2363 will be accepted for processing by the ECU. If you need to locate a contact name and phone number, stop number, etc., for the ECU see the Campus Mailing Addresses

(3) The "Prepared by" section must be completed and include the following information:

• Prepared by

• Organization symbols

• Area Office Number

• Prepared from (Document and DLN). The source document from which information was obtained

• Routing to

Caution: The Area Office information, when applicable, must be included to ensure the taxpayer information is entered correctly.

(4) If Form 2363 is improperly prepared or incomplete, return it to the originator or call them to obtain the information to process their request.

(5) If the examiner's location/contact information is unknown, destroy Form 2363.

(6) The form is divided into two sections headed "FROM" and "TO".

(7) The "FROM" section is used to record old record information (i.e., the account as it currently displays).

(8) The "TO" section is used to record new information or to add/change/revise the taxpayer entity information. See Figure 3.13.5–2.

(1) Form 3911 is sent to the Refund Inquiry function.

(2) This form is received in the ECU only when the refund is frozen due to an invalid TIN. The taxpayer should already have received a CP 54.

(3) CC REINF will display the literal "CP 54 ISSUED". The case is worked in the same manner as a CP 54B. The fourteen calendar day time frames apply.

(4) All other inquiries concerning "S-" freezes (TC 740), such as a correction or change of an address, must be routed to the Refund Inquiry Unit. Route the documents/applicable forms/correspondence with instructions to the Refund Inquiry Unit. Enter the following REMARKS on IDRS and the routing slip "Address change requires TC 018".

(1) The following forms are used for reporting and paying the taxes due to the acquisition of U.S. real property interests:

• Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.

• Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons.

• Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

• Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests.

(2) The transferees (aka buyer or withholding agent) use the forms to report and pay any tax withheld on the acquisition of U.S. real property interests. These forms are used by individuals, corporations, partnerships, estates, and trusts to withhold tax on distributions and other transactions involving U.S. real property interests from a foreign seller.

(3) The transferee and entity subject to withholding must have a TIN (SSN/EIN/ITIN) or an IRSN to post the payments and to process the income tax withholding returns.

(4) When the Form 8288/Form 8288-A/Form 8288-B/Form 8288-C is received take the following actions:

1. Verify the SSN entered is correct. If not correct, verify it does not belong to another taxpayer.

2. Establish the account on the BMF using CC BNCHG (TC 000 on "V" tape) under MFT 17.

(5) BMF Entity will verify and perfect the name and SSN in the following locations for the specified form:

• Form 8288 - Item 1 (Name and SSN) and Item 3 (Date of Transfer).

• Form 8288-A - Withholding Agent's Name, Item 1 (Date of Transfer), and Withholding Agent's Federal Identification Number.

• Form 8288-B - Item 4a (Name of Withholding Agent), Item 4b (Identification Number of Withholding Agent), and Item 6a (Date of Transfer).

• Form 8288-C - Withholding Agent’s (Partnership’s) Name and Withholding Agent’s U.S. (Partnership’s) EIN.

(6) If the SSN is missing, research using the name of the buyer/transferee. If found, establish the SSN on BMF.

(7) If you cannot locate the missing SSN by research, assign an IRSN (9NN-29-NNNN or 9NN-04-NNNN) with CC TMSSN. The IRSN is an invalid number and will be established on the BMF (MFT 17) with a Definer "W" at the end of the IRSN.

(8) After the account has been established, send the Form 8288/Form 8288-A/Form 8288-B/Form 8288-C back to the originator.

(9) The words Kabushiki Kaisha or Geisha are the Japanese translation of the words "stock company" or "corporation" Therefore, if these words appear in a name line, they will be moved to the end of the name where the word "corporation" would normally appear.
For example:
Form 8288 shows the name as "Kabushiki Kaisha Green Door". When name controlling and/or assigning an EIN, the name will be formatted "Green Door Kabushiki Kaisha".

(10) When Accounts Management/International team (IMF or BMF) requests an IRSN be assigned/established, then merged into another SSN’V’, this request will be expedited.

(1) Refer to IRM 22.30.1.8.15.4.1, Executive Order 13166, Improving Access to Services for Persons with Limited English Proficiency (LEP) and Return Preparation Service, for background information on Schedule LEP, Request for Change in Language Preference.

(2) Loose Schedule LEP will be routed from Submission Processing Receipt and Control Department to Submission Processing’s Entity department for input of the TC 971 AC 192. When a loose Schedule LEP is present, review CC ENMOD for a TC 971 AC 192. If present, compare the third, fourth and fifth digits of the MISC field to Schedule LEP to determine if there is a change.

(3) If present on CC ENMOD, and third, fourth, fifth digits match Schedule LEP, take no action.

(4) If not present on CC ENMOD, input the change using the IAT REQ77 tool as follows:

• In Transaction Code field, input 971.

• In the 971/151 code filed, input 192.

• In the Miscellaneous field, input the three-digit code from Schedule LEP.

Reminder: Start IAT REQ77 tool from the ENMOD screen. If the MFT and TX-PRD fields are not cleared out prior to starting the tool research an error will occur when making the input.

Note: Insert two blank spaces before inputting the Schedule LEP code. The first two digits are reserved for future use.

Example: If the Schedule LEP code is 001, the Miscellaneous field input is xx001(xx = two blank spaces).

• Leave the Transaction Date field blank.

Example: Should an additional change in a language preference be required, i.e., from Spanish back to English, there is no need to input a TC 972 AC 192 reversal. The input of a subsequent TC 971 AC 192 will systemically generate a TC 972 AC 192 to reverse the previous transaction.

• In the Remarks field, input "SCH LEP REQUEST".

(5) If present on CC ENMOD, and third, fourth, fifth digits do not match Schedule LEP, input the Schedule LEP Change following paragraph 4 above.

(6) After input of TC 971 AC 192 consider the loose Schedule LEP classified waste.

(1) Loose Form 9000 will be routed from Submission Processing Receipt and Control Department to Submission Processing’s Entity department. Entity tax examiners will review CC ENMOD for a TC 971 AC 592. If present, compare the first- and second-digits of the MISC field to the Form 9000 to determine if there is a change.

(2) If present on CC ENMOD, and first- and second-digits match Form 9000, take no action.

(3) If not present on CC ENMOD, input the change using the IAT REQ77 tool as follows:

• In the Transaction Code field, input 971.

• In the 971/151 code field, input 592.

• In the Miscellaneous field, input the two-digit code from Form 9000

  Example: If the Form 9000 code is 01, then input 01.

• In the Secondary date field, enter the received date. If the Form 9000 does not have a received date refer to IRM 3.11.6.3.3.(6).

  Example: If the received date December 15, 2022, then input 12152022.

• Leave the Transaction Date field blank.

• In the Remarks field, input F9000 REQUEST

Note: Should an additional change of preference be required, i.e., from braille back to standard print, there is no need to input a TC 972 AC 592 reversal. The input of a subsequent TC 971 AC 592 will systemically generate a TC 972 AC 592 to reverse the previous transaction.

(4) After input of TC 971 AC 592 consider the loose Form 9000 classified waste.

(1) Taxpayers are required to pay a filing fee requirement if they register and claim historical district easements.

(2) Employees stationed in Beckley facility will provide a consolidated IMF/BMF report and e-mail the information to the IMF Entity HQ Analyst who will coordinate with the Ogden Campus for BMF and IMF for input on a quarterly basis. .

(3) Ogden will research the IMF accounts only (determined by the SSN's on the report) and will input a TC 971 AC 670 to the IMF accounts using CCs REQ77 and FRM77.

1. If the Historical Easement has already been applied for the specific tax period, notate this on the report "User Fee Already Applied".

2. If the Historical Easement has not been applied for the specific tax period, notate on the report "Payment NOT Applied".

3. If you cannot locate the Historical Easement for the specific tax period, notate this on the report "User Fee Not Located".

(4) The information provided on these reports includes the following information:

1. Deposit number and deposit date

2. Total amount

3. Taxpayer(s) name

4. SSN/EIN

5. Tax year

6. Type of form filed

7. Date posted

8. Integrated Financial System (IFS) document number

(5) After input on the cases archive the report for 6 months, then destroy as classified waste.

(1) The IRS receives weekly address updates from the USPS. The NCOA is designed to help maintain the most current taxpayer addresses.

(2) The NCOA database helps to reduce the volume of undelivered IRS mail.

(3) NCOA address changes accepted and changed are identified by a TC 014 and display with the following DLNs:

(1) MeF address changes sent to IDRS will also display an address source code, when applicable, beside the IDRS address transaction code, TC 014. The MeF/e-Services DLN will display on CC IMFOLE and displays with a DLN of XX263-995-11111-Y.

(2) The following is an explanation of the DLN:

XX = Variable FLC
995 = Stable Julian date
11111 = Stable Block Series and Serial Number
Y = Year TC posts.

(1) Address changes that generate due to address hygiene changes will post with a DLN of XX263-995-88888-Y.

(2) The following is an explanation of the FINALIST DLN:

XX = Variable File Location Code (FLC)
995 = Stable Julian date
88888 = Stable Block Series and Serial Number
Y = Year TC posts.

(1) When taxpayer addresses are input, edited or corrected, IRS uses a software product to try to correct (or hygiene) them to meet the United States Postal Service (USPS) delivery requirements. The FINALIST software product is used by the IRS.

(2) FINALIST uses USPS standard abbreviations and spellings and assigns the proper full ZIP Code (where it can) to align the addresses with USPS-recognized locations for domestic mail delivery. FINALIST ensures that IRS "mail outs" comply with the USPS guidelines and standards and will convert the street names to comply with USPS standards.

(3) If a TE enters an address correctly and FINALIST converts the address to meet the USPS standards, the TE must not be assigned a quality error (as there is no way to circumvent the FINALIST changes).

(4) If addresses do not comply with the USPS postal requirements, error reports generate at each campus. A ZIP Code Error Record is produced when the FINALIST software is unable to correct the city, state and/or ZIP Code entered or other "discrepancies" are located within the address. The 07576811 IMF ZIP CODE ERROR REPORT, generates weekly (if address errors were located) and is accessible through Control-D WebAccess (CTDWA). The reports generate based on two different types of errors:

• Street Address Mismatch

• City State Mismatch

(5) IMF Entity is required to research and correct (if possible) each address listed on the IMF report.

(6) Working these cases may require ordering the original document from files and/or researching IDRS/IAT to determine the address originally received.

(7) If an original document is needed to correct the case, use CC ESTAB with CC Modifier D and Document Request Code 0. More detailed instructions are contained in IRM 2.3.17, Command Code ESTABD.

(8) When researching reports and the literal "MCC Generated" displays in the DLN field, these addresses display due to the post office's deletion of the USPS ZIP Code for this address. Research must be completed through the United States Postal Service (USPS) web page. See IRM 3.13.5.65 for additional information.

(9) If a correct address cannot be located, no further action is required.

(10) See the following example of a military address without a valid street address:

Sgt. Red Cardinal
112 Platoon, Branch 9
Ft. Smith, AZ

(1) Address updates will display and post with a DLN of XX263-JJJ-99998-Y.

(2) The following is an explanation of the DLN:

XX = Variable File Location Code (FLC)
2 = Stable Tax Class for Individual Filer
63 = Stable Document Code for IMF
JJJ = Actual Julian Date
99998 = Stable Block Series Numbers and Serial Numbers
Y = Year TC posts.

(1) IMF address changes made to the primary taxpayers account using IDRS will post with a DLN of XX263-JJJ-NNNNN-Y.

(2) The following is an explanation of the DLN:

XX = Variable FLC
JJJ = Actual Julian Date plus 400
NNNNN = Variable Block Series and Serial Number
Y = Year TC posts

(3) When an address change is input to the primary taxpayer account and they file a joint return, IMF will automatically update the secondary taxpayer's address.

(4) It is possible to override and prevent an address change to secondary taxpayer's account. The input of a primary taxpayer address change indicator will prevent the secondary taxpayer address updates.

(1) IMF-generated secondary taxpayer address changes (TC 014) will display with a DLN of XX263-001-88888-Y.

(2) The following is an explanation of the DLN:

XX = Variable FLC
001 = Unique Julian Date
88888 = Stable Block Series and Serial Numbers
Y = Year TC posts

Note: The IMF secondary taxpayer address update may occur up to one week after the primary taxpayer account is updated.

(3) See IRM 3.13.5.64 for inputting international addresses. See IRM 3.13.5.58 for inputting domestic addresses.

(1) Enter remarks to document an address change completion.

(2) In an effort to document address change requests, the TE must enter whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Enter which taxpayer(s) made the request, the name of the third party or the authorized third party's title (if present), and phone number (if present) in the REMARKS field when using IAT address tool, AMS or IDRS. When making an IMF address change on IDRS, enter 8 in the Block Series field of CC INCHG. When using IAT, click on the block series box to enter a check mark indicating the address change was completed in the ECU. See IRM 3.13.5.51 for additional information on inputting comments.

(3) If the taxpayer verbally requests an address change, ensure you are speaking to the taxpayer or their authorized representative before making the address change. See IRM 21.1.3.2.3, Required Taxpayer Authentication, for taxpayer authentication guidelines, if necessary.

(4) See IRM 3.13.5.29 Address Changes from Oral Statements/Telephone Contact, for additional information.

(5) If a written address change/correction is received with an "S–" freeze, release the S- freeze by the input of either an TC 013 or 014, there is no longer a need for Refund Inquiry to work the Form 8822 and release the S- freeze. See IRM 3.13.5.108 for additional information.

(6) When researching and/or updating a taxpayer address and you determine their Last Known Address (LKA) was already updated, do not update the LKA unless an error is noted.

(7) The IRS must change a taxpayer’s address of record if "Clear and concise" notification by the taxpayer or their authorized representative. The following list contains examples of circumstances where the IRS will change a taxpayer’s address of record.

Note: The documentation/notification must be signed by the taxpayer(s) or their authorized representative with the exception of b and d.

1. Address changes noted on a signed return

2. Address corrections written on IRS-generated notices, remittance documents, or IRS-generated correspondence (such as CP 54 responses) that solicits or requires a response by the taxpayer.”

3. Form 8822

4. Taxpayer correspondence containing a red "Lockbox (LB) stamp" or correspondence received from field office personnel (indicated by the TIN edited in green ink and may contain a green stamp) that meets the elements of Rev Proc 2010-16 IRC 5.04(1

5. Miscellaneous tax forms and/or correspondence received in other functional areas (example Automated Collection System (ACS)) due to the filing of Form 9465, 433-F, etc., as set out in Rev Proc. 2010-16.

   Note: Rev. Proc. 2010-16 which explains how the Internal Revenue Service is informed of a change of address. When so informed, the IRS will update the taxpayer’s address of record to the new address.

(8) If the taxpayer fails to include their complete address information, research IDRS and input the taxpayer(s) entire address when possible. If there is an envelope attached containing the missing items, use this information to update the address.
Additional research includes reviewing the incoming information such as an tax return, correspondence, etc., and/or using the USPS web page.

(9) If you are speaking directly to the taxpayer or their authorized representative, communicate the importance of updating their address information through the USPS.

(1) If multiple address change requests are received from different "unrelated" taxpayers requesting the same address from the following sources:

• Form 8822

• taxpayer correspondence

• notices

1. If RIVO determines the address change is warranted, they will return the cases to the ECU within 10 days for processing.

2. If RIVO determines the address change is not warranted, they will retain the case.

   Note: No address change is required if RIVO retains the case.

(2) An additional field was added to CC INCHG to use when a company files for different taxpayers using the same address.

(3) To complete multiple address changes, enter the first taxpayer and the address provided and transmit the screen.

(4) The address information from the first screen will be retained. When entering the address information for the next taxpayer, enter a "Y" in the DUP-ADDR-IND field to retain/keep the address information. This will display in the "REQUEST COMPLETED" screen.

(5) See Figure 3.13.5-3 for an example of a duplicate address.

(1) The ECU receives a variety of documents requesting taxpayer address changes other than from the receipt of a Form 8822, Address Change Request. Since the Entity function is NOT the only area that completes address changes, DO NOT accept address changes from areas (inside or outside of your campus) that are capable of completing address changes.

(2) Complete research prior to making any address changes. If the taxpayer's Last Known Address (LKA) is pending or the address shown matches the address change request, do not complete the address change.

(3) Enter 8 in the Block Series field of CC INCHG to indicate the address change was completed in the ECU.

(4) Whenever an IMF address change is completed, the TE must include the following information in the REMARKS field. The following table displays the minimum information required when completing an IMF address change:

• SD - Source Document

• NSD - No Source Document

• SDR - Source Document Retained

(5) Address Requirements for Non IRS Generated Notices:
When a "written" address change is received, the following information is needed to input the address change:

1. New address

2. Old address (must match the current address on CC ENMOD or any of the three most recent addresses shown on CC FINDSD or FINDSI for the taxpayer requesting the address change).

   Exception: If it appears the taxpayer has moved multiple times in the current tax year, and two most recent filing year(s) and they report an address in the last three tax years, change their address.

3. Taxpayer(s) full name(s)

4. TIN(s)

5. Taxpayers signature(s) or the signature of their authorized representative is required. See the Note in paragraph (6) for the exception to requiring taxpayer/representative signature(s).

(6) When IRS-generated notices/correspondex ((C) Letters) are received with taxpayer-supplied address changes, research the account. Complete the address change from the IRS-generated notice or C Letter. Enter a U to indicate unknown source for who requested the address change.

(1) When a taxpayer submits a Form 8822, they must provide the following items:

1. New address

2. Old address

3. Taxpayer(s) full name(s)

4. TIN(s)

   Note: If the TIN(s) is missing, research for TIN(s) prior to corresponding. If TIN is found, edit correct TIN on Form 8822. Use Form 15355 Request for Information to Complete Form 8822, Change of Address to request other needed information related to the Form 8822.

   Exception: If research determines the address is already updated, do NOT correspond. Refer to IRM 3.11.3.11.2(4)a, for instruction for a parent(s) signing for a minor.

5. Taxpayers signature(s) are required or the signature of an authorized representative on Form 56, Notice Concerning Fiduciary Relationship or Form 2848, Power of Attorney and Declaration of Representative or a "court certificate" giving signature authority.

Note: Signatures and requests for address changes will be accepted prima facie Prima Facie means "at first appearance; at first view, before investigation." If there is no contradicting evidence to dispute the authority of the person, the signature must be accepted. This policy applies to signatures accompanied by titles such as owner, president, etc. If Correspondence Imaging System (CIS) scanned versions of Form 8822 are received due to exception processing, accept the scanned version if it contains all the needed information for processing. If the image is incomplete, do not return the scanned Form 8822 to the taxpayer. Correspond for any missing information as needed.

Reminder: When a taxpayer has an existing Fiduciary, Power of Attorney (POA), etc., on their account, any correspondence needed should be addressed to this individual. If there is no fiduciary on the taxpayer account per CC CFINK, any correspondence needed should be addressed to the taxpayer.

1. If the Combat indicator is "1", then the taxpayer is STILL serving in a combat zone. Complete the address change request without requesting the signature of the taxpayer serving in a combat zone.

2. If the Combat indicator is "2", then the taxpayer is no longer a combat zone participant. Use the instructions in paragraph (5).

(2) If the ECU receives a Form 8822 and you determine the taxpayer is NOT established on Master File (per CCs INOLES/INOLET), do not complete the address change. See IRM 3.13.5.52.2 for additional information.

(3) If a Form 8822 is received attached to an Entity case, complete the address change when correcting any other outstanding issues.

(4) The taxpayer checks Box 2 indicating gift, estate, or generation-skipping transfer tax will be filed (Form 706, Form 709, etc.,) process first, then route the case to the Kansas City or Ogden campus.
For the Kansas City and Ogden campuses use the following chart to process the Form 8822 when the taxpayer has check Box 2 in Part 1.

(5) Review the account using CCs INOLE ENMOD, FINDSD/FINDSI. Use the following to complete an address change when the taxpayer(s) provided all the required information on the Form 8822 (including Form 8822 received with a Form 56):

(6) If the taxpayer(s) have provided all the required items to complete an address change, after completion of the address change, see IRM 3.13.5.52.2 additional information.

(7) If the taxpayer provided all the required information listed in paragraph (1) except they did not sign the Form 8822 or it is not an original signature, use the following instructions:

1. Return the Form 8822 to the taxpayer and use the new address provided by the taxpayer.

2. Include a Notice 1390 You Forgot to Sign Your Form 8822, Change of Address (English-Spanish)

3. Include an envelope with your ECU information for the taxpayer's reply.

(8) If both taxpayers sign the Form 8822 and research determines the taxpayers have not filed Married Filing Jointly (FSC 2) previously, update both taxpayers’ accounts.

(9) If the taxpayer did not provide all the required information listed in paragraph (1), Send Form 15355, Notice 1390 or Ltr 104C with Form 8822

1. Indicate the missing items by selecting the appropriate paragraphs.

2. If the taxpayer requested the address change using a Form 8822, return the Form 8822 to the taxpayer using the new address provided by the taxpayer.

3. Include an envelope with your ECU information for the taxpayer's reply.

(10) All completed address changes require the TE to enter the requestor's name, title and/or phone number (if present) in the REMARKS field. See IRM 3.13.5.51 for the required comments.

(11) If the Form 8822 was completed by an ITIN taxpayer or was received from the ITIN unit, research and complete the address change if necessary. Return the Form 8822 to the ITIN unit for the following conditions (whether an address change was completed or wasn't completed):

1. ITIN is in assigned status and TP asks for a notice to be reissued

2. ITIN is in suspended status

3. ITIN is in Office of Foreign Asset Control (OFAC) status

4. or If Form 8822 has Applied For, or is requesting an ITIN, forward these requests to the ITIN unit.

(12) Correcting obvious taxpayer name errors such as misspellings, transposition errors, etc., must be made when name line errors are reported by the taxpayer or discovered when researching taxpayer accounts. These name corrections provide quality service to the taxpayer.
See IRM 3.13.5.29 and IRM 3.13.5.29.1 for specific instructions on completing address change requests from phone contact.

(13) If a F-8822 is received from a taxpayer with indications that they are incarcerated or the address on the F-8822 or its envelope are from a state or federal institution follow the instruction in the table in paragraph (5) above and process the address change and then route the F-8822 and Letter 104C and all related forms to the Alpha File, refer to IRM 3.13.5.52.2

(1) Ensure both taxpayers (FSC 2) sign the address change request or Form 8822 before completing an address change (unless one of the taxpayer indicates they are establishing a separate residence). See Figure 3.13.5–4 for an Form 8822 example where BOTH taxpayers requested an address change and both signed the form.

(2) If the primary/secondary taxpayer requests a different address, complete an address change for their account as follows:

(3) To complete an address change for the PRIMARY taxpayer only:

1. When using IDRS, enter the complete address and input a 1 in the PRIM-ADDR-CHG-INDICATOR field on Line 8 of the CC INCHG screen.

2. When using IAT or AMS, update the address as necessary and "click" the Primary-Address-Change Indicator box.

   Note: The Secondary taxpayer's LKA (address of record) will remain unchanged when the Primary Address Change Indicator is used.

3. When using AMS or IAT, the user must remove the old address information if the new address does not overlay the entire address.

   Example: Old address: 1412 Old Cardinal Terrace Way
   New Address: 123 Main St
   In this example, the remaining old address must be highlighted and deleted to prevent erroneous address information from remaining on the account.

(1) If a Form 8822-B, Change of Address or Responsible Party- Business or Form 8822 (from a business filer) is received in an IMF campus requesting a BMF address change, the address update must be completed in the IMF campus. See IRM 3.13.2, BMF Account Numbers, for additional guidance. See paragraph (2) for an exception to this requirement.

1. If the taxpayer is also requesting BMF Name Change or change of responsible party change and you are unsure how to complete the action, route to the BMF Entity Unit or contact them at following numbers:
   (855-214-7520 for the Ogden campus), or;
   (855-887-7734 for the Kansas City campus).
   The BMF ECU will provide the appropriate fax number.

   Note: Complete the BMF address change requested prior to contacting the BMF campus.

   Note: Effective January 3, 2022, IMF Entity Tax Examiners in all Submission Processing sites will work OFP 390-40001 Form 8822 (IMF)/Correspondence Address Changes in a "Last In, First Out (LIFO)" process. For example, for the January 3, 2022 date, you would go back 40 business days to the November 2, 2021 inventory for Form 8822 (IMF)/Correspondence Address Changes and process that date forward.

(2) If the IMF Entity receives an address change for a taxpayer bearing a Large Corporation Indicator (LCI) on their account, this must be routed to the Large Corporation/Technical Team in the respective sites.

1. The REMARKS "LCI Address Change" must be entered on the routing slip.

2. See IDRS Command Code Job Aids for CCs ENMOD, BMFOL'E' and SUMRY for assistance in identifying an LCI.

(3) All transactions containing an address change require the TE to enter the requestor's name, title (if available), and phone number (if present) in the REMARKS field when using IAT address tool, AMS or IDRS.

(4) Form 8822-B is filed by BMF taxpayers to furnish written notification of a change of address to the IRS.

1. When Form 8822-B is received with an Entity case or as a stand alone document, the change of address will be entered with any other required data such as a name change

2. Before updating an address, the EIN entered on Form 8822-B will be verified.

   Reminder: Before updating any field of the Entity module, research CC ENMOD to determine if an IDT indicator is present. If so, refer the address change request to Image Control Team (ICT):
   Kansas City - Stop 6525 Bldg C-1
   Ogden - Stop 6552 ARKA
   Ensure the routing slip clearly states which IDT indicator is present. Refer to IRM 25.23.9.6 BMF Identity Theft Tracking Indicators which describes what IDT indicators are.

3. Use the table below to process a Form 8822-B for business filers.

(5) If the identifying number (SSN/ITIN/EIN) of the entity responsible party is not available, a "9" will be entered in the XREF-TIN-TYPE field of CC ESIGN.

(6) SeeIRM 3.13.2, BMF Account Numbers. Specific information is shown in Figure 3.13.2-26.

(7) When updating the address on an SSN definer V or definer W, the MFT field of CC BNCHG must be completed.

• If the change is for a Form 709 account, the field NM-YR/QTR> must also be completed.

• If the change is for a Form 706 account, the field DT-OF-DEATH> must also be completed.

• If the taxpayer is requesting an address change for a Form 706 or Form 709 and you cannot locate any filing requirements, do not establish the taxpayer based on the submission of a Form 8822 alone. Destroy the Form 8822 as classified waste.

(8) See IRM 3.13.5.52.2 for additional information. Enter the appropriate audit code.

(1) Do not complete a temporary address change request. The IRS must retain the permanent address as the Last Known Address (LKA) whenever possible.

(2) Correspond with the taxpayer to inform them their temporary address change will not be completed. Use the fill-in paragraph using the 0104C letter.

(3) Use the following language for the fill in paragraph. "We received your request for an address change but didn't process it because you indicated this is a temporary address change. Please submit a Form 8822 when you require a permanent address change." See IRM 3.13.5.52.2 for additional information for additional information on disposition of the Form 8822. Enter the appropriate audit trail.

(1) If a Postal Service (PS) Form 3575, Form 3576 or USPS Post Card is received, complete using the following procedures:

(1) Receipt and Control/Manual Deposit/Payment Perfection/Cashiers may forward remittance documents requiring address changes to the ECU after completing their remittance processing.

(2) Use the following instructions below for receiving and correcting these cases.

(3) Research the account using CC IMFOLI, CC IMFOLT or CC ENMOD to determine if there are any S-, Z-, or -Z freezes on the taxpayers account prior to updating their address.

1. If a written address change/correction is received with an "S–" freeze, release the S- freeze by the input of either an TC 013 or 014, there is no longer a need for Refund Inquiry to work the Form 8822 and release the S- freeze

2. If there is a Z- or a -Z freeze, do not complete address change. Route the case to the Fraud Detection Center.

(4) If you receive documents with a green TE stamp or a red Lockbox stamp and they do not have DLNs and/or are not attached to Form 1332, complete the address change (when possible). After completion of address change, destroy as classified waste.

(5) Some of the required information may not be available due to the separation of the taxpayer checks, money orders, etc., from taxpayer voucher(s), incoming Form(s), miscellaneous schedule(s), and taxpayer correspondence.

1. When the information is legible and you can locate their account, complete the address requests.

2. If you cannot locate the taxpayer's account, correspond using a 0104C letter to request the appropriate missing information. Use any legible address.

3. Use an asterisk in the TIN area of the letter to mask the taxpayer's TIN (if the TIN is available).

(1) A TC 014 generates with Doc Code 63 when a domestic change of address is completed and no information is entered in the Continuation-of-Primary-Name (Line 2) field.

(2) If the taxpayer provides a physical address and a PO Box, enter the physical address in the Continuation-of-Primary-Name (Line 2) field and the PO Box in the MAIL-STREET-OR-FOREIGN CITY/ZIP field. This will cause a TC 013 to generate.

(3) The instructions and the information in Figure 5 below depicts an example of an address change:

1. Enter complete address.

2. In an effort to document who is requesting an address change, the Tax Examiner (TE) must enter whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Information such as which taxpayer made the request, the name of the third party, the authorized third party's title (if present), and phone number (if present) in the REMARKS fields when using IAT address tool, AMS or IDRS. See IRM 3.13.5.51 for additional information on inputting comments.

(4) Whenever information is entered in the IMF Continuation-of-Primary-Name, the following fields must also be entered:

1. Name Control

2. Primary name line as shown

3. *YEAR-NM-LINE

4. **FSC

5. See IRM 3.13.5.51 for the information to place in the REMARKS field of the transaction whether using IAT, AMS or IDRS.

(5) Do not enter a blank space between the mail or location street address.

(6) If a taxpayer address contains two directions within the address, abbreviate the direction of the street but enter the name of the street. See the following examples:

(7) If the taxpayer address contains a number along with a highway, always enter HWY before the number. For example, 40 Highway must be entered HWY 40.

(8) When entering an address change containing "No" to indicate North, "No" to indicate a number, "Num", or the "#" symbol, to indicate a number, DO NOT use this specific address information if it is a prefix for a house or apartment, a route, or a PO Box number.

(9) See Document 7475 for a list of acceptable address abbreviations. See Figure 3.13.5–6 for an example of a domestic address change.

(1) When using AMS or IAT, the user must remove the old address information prior to completing the address change if the input of the new address does not overlay the old address.

(2) See IRM 3.13.5.46, for additional information on AMS DLNs.

(1) Address changes/corrections must be completed when obvious taxpayer address errors are discovered or are reported by the taxpayer. These address updates provide "quality service to the taxpayer".

(2) An example of a taxpayer-reported typographical error would be if the taxpayer writes an address correction on their CP 54 notice, the TE should correct the address change as requested.

(3) Allowable address corrections include but are not limited to the following examples:

• Street address is listed twice

• Apartment number is missing

• Misspelling or typographical error in the entity section

• Taxpayer fails to write out or include their entire address
  .

• Address information such as Street, Court, Avenue, etc., is missing

• Address contains the correct street name but the actual house number is incorrect (transposition error).
  

  Example: The taxpayer's address displays as 3652 Barnstable Ct,
  but the taxpayer's correct address is 3562 Barnstable Ct.

(4) Enter the entire address when updating, correcting, or editing the taxpayer address information.

(1) When entering a change of address for the IMF "In Care Of" taxpayer, ensure the additional information is entered on the CONTINUATION-OF-PRIMARY-NAME line. If adequate space remains on the CONTINUATION-OF-PRIMARY-NAME line, include the designated titles. See IRM 3.13.5.31 for acceptable titles and their respective abbreviations when inputting information on the CONTINUATION-OF-PRIMARY-NAME line.

(2) When information is added or removed from the CONTINUATION-OF-PRIMARY-NAME line, the account correction will post as a TC 013.

(1) Always include PMB with the street address. PMB must be entered at the end of the address regardless of where it is shown on the address change request. The PMB is entered in the "MAIL-STREET-OR-FOREIGN CITY/ZIP" field of CC INCHG. See the following examples:

(1) There are four types of mailing addresses treated as domestic:

1. The 50 states and the District of Columbia

2. U.S. Territories and Possessions

3. APO, DPO and FPO mail

4. Three small island nations whose mail is handled by USPS under the CFA Treaty.

(2) All domestic mail follow the same format for USPS delivery:

1. Name line

2. Street address

3. City name/U.S. Possession Code or State Code

4. ZIP code

(3) When inputting/correcting APO, DPO and FPO addresses, use the following guidelines. The following shows examples of APO/FPO and Armed Forces information:
PVT Cassidy Daisy
Company F, PSC Box 100
176 Infantry Regt.
APO AE 09801

Chelsea Rose, PCC(SW), USN
USS Oak
FPO AP 96667

(4) The USPS assigns all of the "state" codes and ZIP code ranges to facilitate delivery. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries for additional information. The other “state” codes/possession codes used for domestic addresses are as follows:

(1) A TC 013 generates when a foreign change of address is entered because information is added to all four lines of CC INCHG, IAT and AMS.

(2) IMF Foreign addresses may include the following:

1. Name line information

2. Street Address

3. Foreign Province

4. Foreign Mail Routing Code and/or Foreign Postal Code

5. Foreign Country Name

(3) Due to address space limitations, it may be necessary to abbreviate portions of foreign address information see International IMF Foreign Address Job Aid for additional information.

(4) For further instructions on completing foreign address changes, see IRM 3.21.3, Individual Income Tax Returns.

(5) The information below depict how to input an IMF International address through IDRS:

• Primary Name enter Francis St Jacques

• CONTINUATION-OF-PRIMARY-NAME enter 680 Mountain St

• Mail-Street-Or-Foreign City/ZIP enter Toronto Ontario K2N5A1

• Mail-City/State/ZIP-Or-Foreign-Country enter Canada.

1. Street address must contain the city, providence or country, directions such as, NW, S, etc., and foreign postal code (as applicable).

2. The MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY field when used for foreign addresses must have a comma (,) and a period (.) entered after the foreign country.
   

3. *Enter Filing Status Code.

4. **Enter the tax year.

5. Enter reason for change in REMARKS field.

(1) The USPS web page contains the most up to date information for address corrections and completing editorial address change.

(2) The USPS web page has information on foreign and territorial countries in addition to domestic address information.

(1) Research must be completed prior to using the campus address instead of a mailing address. The use of a campus address will cause an undeliverable mailing address if notices and/or other taxpayer correspondence is required. Research using CCs TRDBV, FINDS/FINDE, NAMES/NAMEE, NAMEI/NAMEB, ENMOD and INOLE, etc.
If a campus address is used, IMF suppresses all tax return packages and refunds. However, notices continue printing/generating to taxpayers.

(2) The following unique campus addresses and ZIP Codes must be used when the taxpayer has not provided an address AND/OR you cannot locate an address:

(1) All Submission Processing Campus (SPC) undeliverable correspondence must be researched within 14 days for a more recent address/correct address.

(2) Do not update a taxpayer's Last Known Address.

(3) If the undeliverable taxpayer's first name is IVO and contains their valid surname and name control and the taxpayer's address is the Austin campus, no further research is required, destroy as classified waste.

(4) Research IMF for a more complete and recent address using IDRS Command Codes and ITIN Real Time System (RTS) using the taxpayer's TIN and/or the secondary's TIN(if available). If needed, see IRM 3.13.5.65 for valid United States Postal Service (USPS) address information.

(5) If the account is an invalid account and research locates a taxpayer with the same name but their account is under a different SSN, do not mail the undeliverable to the new address. Use Accounts Management Services (AMS) and enter "Did not forward Undeliverable to prevent PII" in the "History" screen. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative listed.

(6) When researching for an address and the taxpayer's account is on the valid side, ensure you are sending the correspondence to the correct taxpayer and leave the following remarks as history in AMS “Account researched, updated information sent to the taxpayer.

(7) If the valid account on CC INOLES displays a more recent address than the notice/correspondex or correspondence cycle, use the CC INOLES address to mail the undeliverable correspondence.

(8) If the valid account on CC INOLES DOES NOT display a more recent address than the correspondence, do not send the correspondence back to the taxpayer. Destroy as classified waste.

(9) If undeliverable correspondence is received with an USPS "yellow label address sticker", you will need to determine if a later address update is posted by using IDRS and the following information:

• date of the notice

• postmark date on the envelope

• pending address date

• date of e-file return or TC 152 date

• LKA update

(1) When a return is sent back to a taxpayer for a signature and is returned to us undeliverable or unsigned, the return will be forwarded to the ECU for address research.

(2) Review the actual return in the "sign here area" under the jurat for a signature.

1. If the signature is present, return the "signed" return to appropriate area.

2. If the signature is missing, use the instructions as shown below.

(3) Research the taxpayer's account.

(4) If account is not established, (as shown by CC INOLEX), using AMS enter "No Account on IMF and No Address located for Unsigned Rtn. Unsigned Doc located in Alpha file" in the "History" screen. If no TIN is present and can't be located through research, assign an IRSN.

(5) If research indicates the TIN on the tax return does not belong to the taxpayer, research IDRS, RTS and attached documents. If found, edit the correct TIN on the Form 1040. If IDRS shows “NO RECORD FOUND”, issue an IRSN.

(6) If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does not contain a DOD, see IRM 3.13.5.122 for instructions on re-opening a taxpayer account. Route to Files to be filed by alpha. In remarks enter Unsigned Doc located in Alpha file.

(7) If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does contain a DOD, do not re-open the account unless a non-Entity transaction is required. If you must open the account, ensure you monitor the transaction and re-close the account after the non-Entity transaction posts.

1. Enter "SD Account inactive, Unsigned Doc located in Alpha file" in the "History" screen within the Account Summary screen using the AMS system.
   

   Reminder: The History link is located within the Function area on the left side of the Account Summary screen display.
   You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion enter the History narrative listed above.

2. Route the document(s) to Files using a Form 3210, Document Transmittal. In the remarks section of Form 3210 include the name(s) and TIN(s) of taxpayer(s) and include "File and maintain in the Alpha Files".

(8) Use the following instructions if there is a pending or posted TC 150::

(9) Research IDRS/IAT and the attachments and use the following table for completing prior year returns with no TC 150:

(10) Research IDRS/IAT and the attachments and use the following table for completing current year returns:

(11) The TC 930 "unsigned" document must be sent to Files.

(12) When the TC 930 "unsigned" document or a "loose" CP 98 is received in the ECU from Files, research is AGAIN required for a TC 150.

1. Do not input a TC 930 for a tax return after the return due date unless prior research indicates that the return has not posted, but should post in the near future. Time frames are:

If the TC 930 was input for...	Then...
IMF	Push code request will generate a CP 98 within 36 cycles after the return due date (if no return post)

(13) If there is a pending/posted TC 150, annotate TC 150 Posted in the left margin of the return and Input the comments "TC 150 pending, researched twice" or TC 150 posted, researched twice in the "History" screen within the Account Summary screen using the AMS system. Route the return back to the Files unit.

(14) If there is not a TC 150 pending/posted and a more recent address is not located, use the following procedures:

1. Input the comment "SD Unsigned Rtn, researched twice" in the "History" screen within the Account Summary screen using the AMS system.

   Reminder: You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative.

2. DO NOT input a TC 930 in these situations.

3. Forward the "unsigned" return and the CP98 to Files using a Form 3210. Include the names and TINs of the taxpayer(s) and the remarks "File and maintain in the Alpha Files" and leave an audit trail on the SD

(15) If there is no TC 150 pending/posted and a more recent address is located, use the following procedures:

(1) Theft of deceased individuals’ personal information for the purposes of filing a fraudulent tax return results in a significant amount of lost tax revenue each year. Beginning 2011, the IRS began locking deceased taxpayer accounts to protect this revenue.

(2) When a TC 971 AC 524 with “DECD” in the miscellaneous code field displays on a taxpayer account, any paper filing on the account marked deceased will unpost UPC 147 RC 4 and automatically generate a CP 01H See IRM 25.23.2.8.4 Locking Decedent Accounts - TC 971 AC 524.

(3) If a decedent case is identified, the account should contain one or more of the following:

1. DECD in the name line

2. Date of Death on CC INOLES

3. TC 540 on CC TXMOD or CC IMFOLT for the year of death

4. Mail File Requirements (MFR 08) on CC ENMOD or CC INOLES

(4) Any taxpayer written responses received in the campus due to the CP 01H are routed to the ECU for research and/or corrections.

(5) If the taxpayer is not deceased the CP 01H instructs the taxpayer to provide the following items to correct their account:

• Complete tax return with an ORIGINAL SIGNATURE(S) and all accompanying forms and schedules

• Written request to unlock the account*

• A copy/original of at least one of the following:*
  Passport
  Driver’s License
  Social Security Card
  Other valid US Federal or State Government issued identification

• Copy/original of the CP 01H.*

Note: *Items with an asterisk are not necessary if the taxpayer's account shows no DOD present.
Copies/Originals of the documents listed above are used to document the taxpayer's identity.

(6) Research the account using CCs ENMOD and IMFOLE to determine if a TC 971 AC 524 and a Date of Death (DOD) are displayed on the account.

(7) Use the following to resolve the account:

(8) See IRM 3.13.5.97 for additional information on reversing or removing incorrect DOD information.

(9) If the taxpayer provides a tax return, route the return and all documents to Batching for processing.

(1) Miscellaneous transcripts are received in Entity. The following explains in further detail.

(1) If duplicate TC 150's are found through research, the cases must be routed to the Accounts Management (AM) area.

(2) For additional information on TCs 011, 013, 016, 040 and 041 see IRM 3.13.5.25.

(3) The following table offers assistance and displays account information that will prevent the merging of IMF taxpayer account(s).

(4) If any of the conditions listed in (2) above occur, forward to AM for correction.

(1) The information contained in the following sections are used for resolving TRNS 37 which are received through the AMS.

(2) All internal CP's generated must be worked and resolved within your site.

(3) When researching TRNS 37 cases and you locate duplicate tax periods under both the VALID and INVALID accounts (CCs IMFOLE/IMFOLI), forward the case to AM.

(4) If research through CC ENMOD displays a DLN of 00200-000-000000-0, do not attempt to merge the case without securing an IRSN for the invalid number.

(5) If two different taxpayers are valid with the same SSN, route the TRNS 37 to Accounts Management as a "possible scrambled SSN" case. Use your locally developed routing procedures. You can see scrambled SSN indicators when you research using CCs IMFOLE, INOLES, or ENMOD.

3.13.5.72.2 (01-31-2017)

Screen Display for TRNS 37

(1) The first screen shown after choosing a case from the Inventory displays the following information at the top of the screen. See Figure 3.13.5-8.

1. Taxpayer Identification Number

2. Primary taxpayers Name Control

3. Full name of the taxpayer and the full name of the secondary taxpayer (if applicable)

(2) Between the information above the Account Summary screen are the designated HOT Keys linked to the ten most used IDRS CCs.

(3) The second screen display entitled Transcript Case Info Page contains the Taxpayer Identification Number and the name of the employee (current owner) is assigned the TRNS 37 case. The following fields display with the Transcript Case Info Page:

• TIN

• MFT

• ASED

• RSED

• IRS Recd Date

• Dollar Amount

• Current Owner

• OFP

• Paper Attachment

• TP Name

• Tax Period

• DLN

• Transcript Type: TRNS 37

• Freeze Code

• Master File Status

• Manager

• Case ID

• Taxpayer Advocate
  Service Case

(4) TRNS 37 contains the Case Log and Case Notes information and includes the following information (when applicable):

1. Date

2. Owner

3. Status

4. Last Action (notes on the case)

(5) There are also twenty (20) additional designated HOT Keys linked to IDRS CCs.

3.13.5.72.3 (01-01-2022)

Resolution of TRNS 37

(1) Begin by using CC INOLET using the TIN provided on the TRNS 37 screen. Compare the name control on the valid account (left side of CC INOLET screen) and the name control of the invalid account (right side of the CC INOLET screen).

(2) If CC INOLET does not show a valid name control for the taxpayer, input CC INOLES using the TIN on the TRNS 37 screen. CC INOLES will display the applicable name controls listed for this TIN:
CURRENT IMF N/C
IMF Name Control(s) (N/Cs)
SSA N/C(s)
IRS VALID N/C(s)
NEW SSA N/C
ITIN NC

(3) Determine if both accounts belong to the same or two different taxpayers. Use any or all of the following methods/information to make this determination:

1. Examine the appropriate information on TRNS 37.

2. Compare first names and initials of taxpayers.

3. Check addresses.

4. Check the taxpayer's DOB if taxpayer’s names, initials are similar.

5. Compare tax period ending(s) to determine which is most current.

Example: IRS taxpayer's N/C entered MSTI but taxpayer indicates their last name is SMITHSON. Complete a name change and change the taxpayer's N/C to SMIT and use the appropriate tax year.

(4) If the accounts belong to same taxpayer, research using CC IMFOLI on the both the Valid and Invalid accounts to determine the latest tax period and name(s) the taxpayer used.

Caution: If the multiple name changes are required, do NOT input multiple TC 013 without monitoring the account. Once the first name change transaction posts, input the subsequent TC 013 corrections to the account.
Inputting multiple TC 013 corrections without monitoring the account could create a resequencing situation that will prevent the correction/posting of taxpayer accounts to IMF.

Complete using the following table:

If...	Then...
1. INVALID Account is the latest period ending (controlling name line)	a. Update the INVALID account using the N/C shown on the VALID account b. Use the tax period for INVALID account when completing the name change.
2. VALID Account has the latest period ending (controlling name line)	a. Update the INVALID account to reflect the name and N/C (TC 013) shown on the VALID account. b. Use this tax period for the VALID account when completing the name change.
3. Taxpayers account is already residing on the VALID side	a. No further action is required. b. Input appropriate comments in the closing section.

(5) Use the following when the case involves two different taxpayers:

If...	Then...
1. You locate the correct TIN for the INVALID account Note: If the account contains an IRSN, take no action.	a. Input a TC 011 to change the INVALID account to the correct TIN. Caution: Do not input multiple TC 011 corrections on the same account. Monitor the account and allow the TC 011 to post before entering the second TC 011 (if necessary) where a resequencing condition could occur at IMF.
2. You cannot locate the VALID TIN for the INVALID account	a. Assign an IRSN for the INVALID account. using CC TMSSNI. b. Input a TC011 on the invalid account after the IRSN posts c.Input a Posting Delay Code (PDC) of 3. Caution: If more merges are required, ensure the account has merged, then input another merge transaction and monitor the account. d.. Send a 0685C letter to the taxpayer.

(6) After the case has been resolved, close the case with comments in Accounts Managements Services (AMS). See Figure 3.13.5-9.

(1) All CP 43's generated must be worked and resolved within your site. TRNS 43 are received through AMS.

(2) When researching TRNS 43 cases and you locate duplicate tax periods using both the VALID and INVALID accounts (CCs IMFOLE/IMFOLI), forward the case to AM.

(3) See IRM 3.13.5.71, for additional information on scrambled SSN indicators and no merge procedures.