3.5.61. Files Management and Services

(1) IRM 3.5.61 provides guidance on the processes and procedures for the servicing and storage of IRS tax records and related documents stored at the Submission Processing Campuses (SPCs) and the Federal Records Centers (FRCs).

(1) These references provide the authority for the management of records (receipt, retrieval, retention, retirement and destructions of records) stored in the Submission Processing Campuses and the Federal Records Centers (FRCs):

1. Federal Records Act of 1950

2. IRC 44 U.S.C., Chapter 31, Records Management by Federal Agencies

3. IRS 44 U.S.C., Chapter 33, Disposal of Records

4. 36 CFR Chapter XII, Sub-Chapter B - Records Management

5. Office of Management and Budget (OMB) Circular A-123, Management Accountability and Control

6. OMB Circular A-130, Management of Federal Information Resources

7. IRM 1.15, Records and Information Management series on records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation and disposition to avoid inadvertent/unlawful destruction of records.

8. IRM 1.15.1.1.7, Related Resources, Records and Information Management, The Records and Information Management Program, provides detailed approval authority for federal records management and related activities.

9. Document 12990, Records Control Schedules, provides mandatory records disposition instructions approved by the National Archives and Records Administration (NARA).

(1) The Director, Submission Processing, is responsible for policy related to the IRM.

(2) The Submission Processing, Specialty Programs Branch, Post Processing Section is responsible for information contained in the IRM.

(3) The Headquarters (HQ) Analyst is the individual responsible for oversight of the Files Function program.

(4) The local Files Department Manager is responsible for the day to day operations, management and oversight of the Files Function in the Submission Processing Campuses.

(1) Program Report - On a weekly basis, the SP File Functions provide information that is included in the Miscellaneous Monitoring Report (MMR) and the Management Information Report (MIR). This information is reviewed and analyzed by the Submission Processing, Program Management/Process Assurance Branch, Monitoring Section.

(2) Program Effectiveness - Weekly analysis of information contained in the Miscellaneous Monitoring Report (MMR) and the Management Information Report (MIR) includes a comparison with current timeliness requirements.

(1) Quality Review - Embedded Quality for Submission Processing (EQSP) system provides a method to monitor, measure and improve the quality of work in Submission Processing.

(2) Program Review - Conducted at three (3) year intervals by HQ to identify areas for improvement and best practices used by the File Functions.

(1) This table provides a list of commonly used acronyms and their definitions:

(1) The general administrative rules for the Files Function cover these topics:

• Files Control

• FRC Reference Accountability

• Priority Pull Listing

• Filing Guidelines

• Form 3210, Document Transmittal

• Guidelines for Mailing/Shipping of Requests

• Security and Privacy Precautions

• Resolving Procedural and Computer Systems Problems

• Ethics Awareness

(1) The table below contains the definitions for the terms used in this manual.

(1) A DLN is assigned to every document input through Automated Data Processing (ADP) and is used to identify and locate a tax return in the Files Function.

(2) When a request is sent to the Files Function, it is imperative that the correct, controlling DLN be provided to ensure the correct document is retrieved and/or located.

(3) See Figure 3.5.61–1 below which provides detailed information on the DLN and its composition.

(1) CC ESTABD (via IDRS) is the most efficient and preferred method for requesting tax returns and/or documents located in the Files Functions. Input of CC ESTABD generates Form 4251, Return Charge-out, which is printed and delivered to the Files Function the following day.

(2) Form 4251, Return Charge-out, is printed in the Submission Processing Campus according to the File Location Code (FLC). The FLC is the first two (2) digits of the DLN.

(1) The following are the CC ESTABD definer request codes:

(1) When processing requests, review the Form 4251, Return Charge-out, to ensure requests are processed as indicated by the customer.

(2) Examples of processing requests where the customers' instructions are not followed are:

• Sending the original return when the customer requests a copy and the literal "COPY" is shown below the DLN on Form 4251.

Note: Due to the size/volume of BMF returns, the original return may be sent in lieu of providing a copy.

• Sending the original return when the literals "CIS PRINT REQUEST" is shown below the DLN on Form 4251.

(1) Use these established timeliness requirements when processing tasks in the Files Function.

(2) The peak and non-peak periods for the Files Function is:

• Peak: April 1st – September 30th

• Non-Peak: October 1st – March 31st

(3) With HQ approval, deviation from this list may be authorized.

(4) If no response is received from the Files Function after twenty one (21) business (work) days for in-house requests, OR thirty (30) business (work) days for FRC requests, the customer may submit a second request. A subsequent request may be submitted using the initial request method (CC ESTAB or Form 2275).

(1) Brookhaven, Memphis, Philadelphia, Andover, Atlanta, Cincinnati and Fresno Submission Processing Campuses have consolidated and no longer has a Files Function on site.

(2) The Files Function to which the consolidated Campus is aligned operates in the same way as if it were located on site.

(3) Based on the service needed, direct to the Campus address shown below.

• Requests for Source Document association (Associating Form 5147, Transaction Record, with Source Documents)

• Requests for Tax Returns

• Re-filing of Tax Return (Returning tax return to Files Function for re-filing)

• Requests for Employees on site at the ramped down Campus

(1) Per IRM 3.13.62, Campus Document Service - Media Transport and Control, these undeliverable CP notices/forms are routed to the Files Function for processing:

(2) Upon receipt from the Receipt and Control Function, extract notices from the envelopes or the envelopes will be slit.

(3) If the DLN is not readable or shown on the notice, use IDRS and/or a barcode scanner to determine the DLN.

(4) Process and sequence undeliverable notices in DLN order within five (5) business days of receipt in the Files Function.

(5) Compare the address on the notice with the address on the tax return.

1. If the return is one or more years old, or if the addresses are the same, staple the notice and envelope to the return.

2. If the addresses are different, even just the apartment number, write the complete address as shown on the return on a 3 × 5 card or slip of paper. Staple the address that is different to the notice and route to the Notice Review Function.

(6) If the return is charged-out (even to a duplicate filing condition), put a flag in the block to staple the notice and envelope to the return when it is re-filed.

(7) If the notice and envelope (including a notice received for an e-file return) is received in the Files Function with a yellow Post Office (P.O.) change of address sticker, route the notice and envelope to the Entity Control Unit (ECU) for resolution.

(8) If the return has already been retired to the FRC/NARA, attach the notice to the return. Utilize local procedures for routing attachments for returns housed at the FRC.

(9) If the envelope and the notice are returned to the Files Functions indicating that the taxpayer is deceased, associate the envelope and notice with the return.

(10) If CP notices, other than those identified above, are received in the Files Function, route to the appropriate Function as shown in IRM 3.13.62, Campus Document Services - Media Transport and Control.

(11) If the notice is for an electronically filed return, annotate the notice "Undeliverable Notice - No paper document, E-file return" and route to your local CSCO or Notice Review Function, depending on the CP type.

(12) If a SC (Service Center) Address transcript/notice is received, associate it with the taxpayer’s return (DLN shown on transcript/notice).

(1) Receive documents on batch carts after raw input and first error loop have been completed. Assemble documents in labeled folders or 1040 boxes.

(2) After receipt, prepare documents for filing as follows:

1. Arrange documents in proper filing sequence by maintaining all documents in DLN order except as shown in IRM 3.5.61.21.9, Alpha Files Listing.

2. Arrange tax returns/documents in filing sequence.

Note: Check folder against Form 813, Document Register, (Part 2) or Form 1332, Block and Selection Record, and the first and last document in each block to ensure that the documents are in sequence and are numbered correctly. When necessary, prepare additional block file folders to eliminate over-stuffing of folders. If over-stuffing becomes a persistent problem, coordinate with the Numbering Function.

3. Route documents with unreadable DLNs to the Numbering Function for a correct DLN determination.

4. If an original document such as a passport, drivers license or ID card is found attached to a return in a "holy joe" envelope, detach the original document and route to the originator or Planning and Analysis (P&A) Analyst.

5. Check the blocks using the CTRL D Text File Conversion Tool to ensure they are all received.

6. Review adjustment documents. See IRM 3.5.61.3, Receiving and Preparing Other Documents for Filing.

7. Identify documents for retention and maintenance in the Alpha Files.

8. Forward Form(s) 4338, Information or Certified Transcript Request, to the Accounting or Compliance (Criminal Investigation) Function depending upon local or national agreement.

9. Charge out and route returns received with a tax shelter control sheet or a frivolous filer control sheet to the requesting area.

10. Place documents in boxes using small sized folders. Add, repair or replace folders and labels on 1040 boxes, if necessary.

11. Use large Black (non-fading) ink markers.

Note: Some File Functions may still use colored (non-fading) markers.

(3) After the weekly cycle, five (5) days' receipts constitutes a cycle, is accumulated (daily where space limitations or other local requirements dictate), inter-file the cycle on permanent shelving for retention. See IRM 3.5.61.1.13, Timeliness Requirements.

(1) When received, stamped blocks of assessable NMF documents will appear with one of these legends:

• "Assessment Journalized" to show that assessment action has been taken OR

• "Form 2345, Batch Transmittal, forward to the Accounting Function" to show that no assessment action is needed.

(2) If a block of assessable NMF documents is received without one of these two statements notated on the folder, pull and charge-out the block and route it to the NMF Accounting Function.

(1) Due to lack of funding, Information Technology (IT) did not migrate the ACPL to a new technology platform. As a result, it was retired on November 15, 2019.

(2) As a replacement, the CTRL D report and the newly created CTRL D Text File Conversion Tool is used to complete cycle proof functions in the Files Functions. The Service Center Control File (SCCF 0754) is produced and runs on a daily basis. Access/download this report via CTRL D to perform daily cycle proof duties.

(3) For more information, see the CTRL D conversion Tool - User Guide and the CTRL Conversion Tool - Administrator Guide, as applicable.

(4) Ensure all blocks of the documents are received in the Cycle Control Function and validate the blocks received using the CTRL D Text File Conversion Tool.

(5) Do not shelve unprocessed work/blocks of documents received in the Files Area that is not shown on the Cycle Proof Listing (CPL). Return the unprocessed work to the pipeline for processing.

(6) Maintain a staging area (Cycle Control) for the Input Correction Function and prepare "ABC List/Road Map" control for the work set-up, if applicable for your campus.

(1) If received, route to the Ogden Submission Processing Campus.

(2) After verification of cycle completion and release from the Cycle Control Unit, pull any Form 990 Series that has a protruding blue tag and route to the appropriate unit for imaging.

(3) Annotate the Block Control Sheet (BCS) and make a photocopy to use as the transmittal document.

(1) When the document is reprocessed or re-input with the same DLN, check Item 1 on Form 3893, Re-Entry Document Control, for an Alpha Block Control (ABC). Next, take one of the following actions:

1. If the DLN is present, attach document to the front of the return and re-file as normal.

2. If the DLN is not present, route to the Batching and Numbering Function for initiation of re-input action.

3. If unsure whether the document has been reprocessed or re-input, contact the Accounting or Data Control Function.

(2) When renumbered, shelve following normal procedures.

(3) Return documents with voided or canceled DLNs to the taxpayer or preparer when they are re-input or reprocessed by the Function resolving the problem.

(4) If the document cannot be returned to the taxpayer or preparer, the area resolving the problem must annotate and re-file in the original block.

(1) Process/work Correspondence Imaging Inventory (CII) images of original numbered returns/documents from Accounts Management as Special Attachments.

(2) Separate copies of CII reprocessed returns received in the Cycle Control Unit (CCU) from other re-input/reprocessed documents.

(3) Forward CII reprocessed returns to the Sort and Sequence Function with a flag identifying them as CII documents and notate "Attach to front of the original return."

(4) Sort and Sequence Function will batch CII documents as Special Attachments to returns rather than as re-files. If a document is discovered that is not a CII print, inter-file it with other documents for re-filing.

(5) Perform two (2) sorts:

• Documents going to Document Retention Unit (DRU) and

• Documents requiring shipment to the FRCs/NARA.

(6) To ensure that the CII reprocessed returns being sent to the DRU are processed correctly, do the following:

• Batch CII reprocessed returns separately and clearly identify them as special attachments to be stapled to the front of the original return.

• Verify that CII image is stamped on each document.

• Verify that original DLN is shown on each imaged document.

(7) Staple to the front of the original return batches received in DRU identified as Special Attachments.

(8) To ensure that the CII reprocessed returns' shipment to the FRC/NARA are processed correctly, follow these instructions:

• Batch the CII reprocessed returns separately, staple to the front of the original returns and clearly identify them as Special Attachments.

• Verify that CII image is stamped on each document.

• Verify that original DLN is shown on each imaged document.

(1) Cash and non-cash remittances found outside of the Receipt and Control, Extracting and Deposit secured/restricted area are “Discovered Remittances”.

(2) Cash found inside the Receipt and Control Extracting and Deposit secured/restricted area is also considered a “Discovered Remittance”.

(3) Process remittances discovered in the Files Area as it relates to the location of the Receipt and Control Function at each Campus.

(1) Receive Form 56/56-F and file as follows:

• In alphabetical order by year received (notate "Alpha File" on routing slip.).

• As a source document to be associated with TC 098/099. See IRM 3.5.61.3.91, IDRS Source Documents - Sending to Files Function, for more information.

(2) If there is no received date on Form 56/ Form 56-F (for alpha filing), use the Entity date stamp as the received date.

(3) If there is no received date or Entity date stamped on the Form 56, return to the Entity Function and request a received date determination.

(4) Retire to the Federal Records Center (FRC) beginning January 2 through March 31 following the year in which returns were numbered and processed.

(5) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

(1) Form 706-GS(D) is assigned a Document Locator Number (DLN) and processed using Tax Class/Document Code 559.

(2) Form 706-GS(D-1) is not assigned a DLN; therefore, it is classified as an unnumbered return.

(3) Form 706 GS(D-1) is a two (2) part form consisting of Copy A and Copy B.

1. Copy A - Filed by trustee to the IRS

2. Copy B - To be attached to Form 706-GS(D)

(4) Receive Form 706-GS(D-1) Copy A or Copy B with instructions from originator indicating whether to attach to Form 706-GS(D) or to retain in alpha files.

(5) If instructions are not provided, return to the originator as all determinations regarding the filing (including impact of inclusion ratio) of Form 706-GS(D) must be made prior to receipt in the Files Area.

(6) File Form 706-GS(D-1) Copy A or Copy B in alphabetical order.

(7) Retire to the Federal Records Center (FRC) one year after the end of the processing year.

(8) Destroy forty (40)years after the end of the processing year as required in Document 12990 RCS 29, Item 61.

(1) Form(s) 709 is processed at the Kansas City Submission Campus (KCSPC).

(2) After Form(s) 709 is processed, the KC Files Function, in coordination with the Small Business/Self-Employed (SB/SE), Estate and Gift (E and G), will identify, pull and route Form(s) 709 as needed for the classification process.

(3) Arrange Form(s) 709 returns/documents in strict alphabetical order for storage at the C-Site.

(4) The C-Site address is: 335 S. GeoSpace Drive, Independence, Missouri 64056. Mail is delivered via United Parcel Service (UPS). The United States Postal Service (USPS) does not deliver to the C-Site location.

(5) For retirement and destruction information, see Document 12990, RCS 29, Item 62.

(1) Form 720-CS and Form 720-TO are monthly returns.

(2) File and retain in alphabetical order by processing year.

(3) Retire to the FRC beginning January 2, one (1) year after the end of the year in which the latest returns were numbered and processed.

(4) Destroy six (6) years after the end of the processing year as required in Document 12990, RCS 23, Item 84 (1) C1 and 2.

(1) File Form 926 (loose) in alphabetical order by year of receipt.

(2) Retire to the Federal Records Center beginning July 1, eighteen (18) months after the end of the processing year.

(3) Destroy five (5) years after end of the processing year as required in Document 12990, RCS 29, Item 168(4).

(1) Receive Form 966 with the name control and tax year edited and shown at the top of the form.

(2) If the name control and tax year is not edited, return to the Entity Control Function for a determination.

(3) File Form 966 in alphabetical order (based on corporation or cooperative name) by received/processed date.

(4) For returns numbered and processed January 1 through June 30, retire to the Federal Records Center beginning January 2 through March 31 following the year in which numbered and processed.

(5) For returns numbered and processed July 1 through December 31, retire to the Federal Records Center beginning July 1 through September 30 following the year in which numbered and processed.

(6) Destroy fifty (50) years after end of processing year as required in Document 12990, RCS 29, Item 58.

(1) General NMF procedures are used when processing Form 990-BL and Form 6069.

(2) Retire to the Federal Records Center beginning January 2, one (1) year after the end of the year in which returns were numbered and processed.

(3) Destroy six (6) years after the end of the processing year as required in Document 12990, RCS 29, Item 66.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain Form 990-T (if unnumbered/no DLN) in alphabetical order by year received.

(3) Retire to the Federal Records Center beginning January 2, one (1) year after the end of the year in which the returns were numbered and processed.

(4) Destroy six (6) years after the end of the processing year as required in Document 12990, RCS 29, Item 66.

(1) If received, route to the Austin Submission Processing Campus.

(2) File Form 1040-C in alphabetical order by year of receipt.

(3) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(4) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract as required in Document 12990, RCS 29, Item 56.

(1) File Form 1042 and Form 1042-S in DLN sequence.

(2) File Form 1042 and Form 1042-S as a unit when they are received attached together, unless Form 1042-S are numbered differently from the Form 1042. If the Form 1042-S are numbered with their own distinct DLN, detach and file in DLN sequence.

(3) If a copy of Page 1 of Form 1042 and Form 5344, Examination Closing Record, is annotated "Processed for Examination Results Only" maintain in DLN order of Form 5344.

(4) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(5) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract as required in Document 12990, RCS 29, Item 65.

(1) Beginning 01/01/1995, Form 1096 began processing using the Service Center Recognition Image Processing System (SCRIPS).

(2) If needed, complete research on-line. No paper Form 1096 are processed using SCRIPS.

(3) For paper records (not microfilmed) and microfilm, destroy three (3) years after the end of the processing year as required in Document 12990, RCS 29, Item 98.

(4) For paper records (microfilmed), destroy immediately after microfilming and film verification.

(1) If received in the Files Area, see IRM 3.10.72-1, Receiving, Extracting and Sorting (Routing Guide), for routing instructions.

(1) If received in the Files Area, see IRM 3.10.72-1, Receiving, Extracting and Sorting (Routing Guide), for routing instructions.

(1) If received, route to the Austin Submission Processing Campus.

(2) File and retain Form 1098-MA or single statement listing(s) in alphabetical order by state/then by mortgage firm.

(1) File and maintain in DLN order.

(2) For retirement and destruction information, see Document 12990, RCS 29, Item 58.

(1) Obtain the DLN of the related Form 1120-L or Form 1120-PC when the annual statements are received.

(2) Staple the annual statements to the related returns.

(3) When a loose annual statement is received, determine if a related Form 1120-L or Form 1120-PC has been charged out.

(4) If the return is charged-out to the Examination or SOI Function, route to the appropriate function.

(5) If charged-out to any other function, flag and attach to return when re-filing.

(6) For retirement and destruction information, see Document 12990, RCS 29, Item 58.

(1) File and maintain in alphabetical order by year of receipt.

(2) For retirement and destruction information, see Document 12990, RCS 29, Item 68.

(1) File and maintain Form 1128 in alphabetical order by year of receipt.

(2) Retire to the Federal Records Center one (1) year after the end of the processing year.

(3) Destroy four (4) years after the end of the processing year as required in Document 12990, RCS 29, Item 84.

(1) If received, route to the Austin Submission Processing Campus.

(2) File Form 2063 in alphabetical order by taxable year certified.

(3) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(4) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract, as required in Document 12990, RCS 29, Item 56.

(1) If received, route to the Kansas City Submission Processing Campus.

(2) Retain Form 2438 (loose) in EIN order by year of receipt in the alpha files.

(3) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(4) Destroy 50 years after the end of the processing year, per Document 12990, Item 58(1).

(1) Form 2555 is required to be attached to the taxpayer's return.

(2) Route Form 2555 (loose) to Accounts Management for adjustment input that will provide for association to Form 1040 for the applicable year.

(3) If unable to locate any information for association, file and retain in alphabetical order by year of receipt.

(1) Form 2749 is now automated and consolidated with the receipt of all documents at the Ogden Submission Processing Campus (OSPC). The new program generates a separate assessment and a Form 5147 for each module.

(2) For all Files Function (other than OSPC), include multiple copies of Form 2749; one for each module listed on the form contained in the employee folder. Highlight the sequence number and the associated module on each copy.

(3) Destroy at the end of June and at the end of December those forms over six (6) months old as required in Document 12990, RCS 29, Item 51.

(1) File and maintain Form 2848 and Form 8821 by the Source Document Locator Number (SDLN) located in the upper right margin on each form.

(2) The SDLN for a POA is different from a regular DLN. The first two digits denote the purge year (year of destruction) of the form.

(3) For example, SDLN 13-0450-00-007-19, breaks down as follows:

• 13 - Year of Destruction

• 0450 - Input Cycle

• 00 - Area

• 007 - Block Number

• 19 - Serial Number

(4) Retire to the IRS Kansas City Files Area one year after year of processing.

(5) Destroy after January 2 of the year following the purge year which is identified by the first two (2) digits of the SDLN on the POA or TIA as required in Document 12990, RCS 29, Item 54.

(6) Both Form 2848 and Form 8821 are processed by the Accounts Management Function at the Ogden and Memphis Campuses. Requests by international filers are processed at the Austin Campus.

(7) Send unprocessed or forms where the SDLN is not provided and revoked Power of Attorney (POA) to the Campus that processed the original Form 2848/8821 for association.

(1) Form 3115 is required to be attached to the taxpayer's timely filed Federal Income Tax Return.

(2) Route to the Accounts Management for Document Location Number (DLN) determination so that form can be associated with the return.

(1) If received, route to the IRS, 2970 Market Street, BLN 4-G08.151, Philadelphia, PA 19104.

(2) File and retain in alphabetical order by year of receipt. See Document 12990, RCS 29, Item 71 for retention and disposition requirements.

(1) Retain and file Form 3520 (Tax period ending 12/31/1997 and prior) and Form 3520-A (Tax period ending 12/31/1999 and prior) in alphabetical order by year of receipt.

(2) File Form 3520 (Tax period ending 12/31/1998 and forward) and Form 3520-A (Tax period ending 12/31/2000 and forward) using the DLN as they are processed via pipeline processing.

(3) Destroy seven (7) years after date of filing as required in Document 12990, RCS 29, Item 85 (3).

(1) If received, route to Internal Revenue Service, M/S 4-G08 151, 2970 Market Street, Philadelphia, PA 19104.

(2) File and retain in alphabetical order by year of receipt.

(3) Retain for three (3) years in Files Area, then retire to the Federal Records Center.

(4) Destroy seventy-five (75) years after date of waiver as required in Document 12990, RCS 29, Item 77.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and maintain in DLN order for Document Code 55.

(3) File and maintain in TIN order by year of receipt for Document Code 77.

(1) Receive documents from the originating office attached to the back of Form 1332, Block and Selection Record, with blocks of EO returns (e.g., Form 990, Form 990-PF).

(2) File and maintain in DLN order.

(3) Ensure that Form 1332 is attached to Form 5596 or Form 5599 when preparing the blocks of returns in the permanent retention area.

(1) Receive documents from the originating office attached to the back of Form 1332 or Form 813, Document Register, with blocks or originals or photocopies of Employee Plan (EP) returns (e.g., Form 5500 series).

(2) File, maintain and prepare for permanent retention in DLN order.

(3) Retire to the Federal Records Center one (1) year after end of processing year.

(4) Destroy six (6) years after end of processing year as required in Document 12990, RCS 29, Item 122.

(1) For Form 7004 submitted without remittance, destroy one (1) year after the end of the processing year.

(2) For Form 7004 submitted with remittance, retire to the Federal Records Center beginning July 1, eighteen (18) months after the end of the processing year.

(3) Destroy five (5) years after the end of the processing year as required in Document 12990, RCS 29, Item 168.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain in TIN order by year of receipt.

(3) For retirement and destruction information, see Document 12990, RCS 29, Item 58.

(1) If received, route to the Ogden Submission Processing Campus.Form 8027 is numbered as Tax Class 5, Document Code 57.

(2) Form 8027 is numbered as Tax Class 5, Document Code 57 and a non-masterfile processed form.

(3) Utilize the DLN listing (annual listing provided by the Compliance Function) to service requests for the form.

(4) Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

(5) Destroy six (6) years after the end of the processing year as required in Document 12990, RCS 29, Item 48.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain Form 8038 in TIN (Issuer) order by year of receipt.

(3) Retire to the Federal Records Center three (3) years after the processing year.

(4) Destroy thirty (30) years after the end of the processing year as required in Document 12990, RCS 29, Item 92.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File Form 8038-CP in TIN (Issuer) order by year of receipt.

(3) Retire to the Federal Records Center three (3) years after the processing year.

(4) Destroy thirty (30) years after the end of the processing year as required in Document 12990, RCS 29, Item 92.

(1) Receive Form 8210 in two (2) different ways:

1. With remittance - Receipt of DLN from ISRP.

2. Without remittance - Processed in the Accounts Management Function.

(2) Due to the different numbering methods, these forms are filed in different areas of the Files Function as this is important when these forms are ready for retirement.

(3) For retirement and destruction information, see Document 12990, RCS 29, Item 53.

(1) If received, route to the Ogden Submission Processing Campus.

(2) Upon receipt in the Ogden Files Function, do the following:

• Review Form 8281, Box 1a (Name Control).

• Separate Form(s) 8281 that includes "Estate" or "Trust" in Box 1A and follow instructions for (5) below.

(3) Make a photocopy and file the photocopy by Issuer’s Name. Send the two originals to the address shown below (Number 4).

(4) Forms with TIN or "Applied For" - On the 2nd and 12th of each month, mail both originals along with a completed Form 3210 (notating Quantity and Issuer's Name (Box 1a) to: IRS, 1111 Constitution Avenue, NW, IR-6526, ATTN: COR, Washington, DC 20224.

(5) Forms with SSN or Individual Name - On the 12th of each month, mail the first (1st) original along with a completed Form 3210 (notating Quantity and Issuer's Name (Box 1a) to: IRS, SR. Tech Advisor, FRP, 1973 N. Rulon White Blvd., MS 4390, Ogden, UT 84404. File second (2nd) original.

(6) If the 2nd or the 12th falls on a Saturday, Sunday or Holiday, mail on the following business day.

(7) The COR or FRP Function will send the acknowledgement copy of Form 3210 back to the Ogden Files Function via fax to (801) 620-7945 or mail to: IRS, 1973 N. Rulon White Blvd., MS 6722, Ogden, UT 84404

(8) If acknowledgement is not received within ten (10) business days, inform the HQ Files Analyst.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain alphabetical order by year of receipt.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain in TIN order (Reporting Authority) order by calendar year.

(3) Retire to the Federal Records Center at the end of the calendar year in which the election was made.

(4) Destroy twenty-five (25) years after the end of the calendar year in which the election was made as required in Document 12990, RCS 29, Item 412 (c).

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain in TIN order by calendar year.

(1) Form 8332 are required to be attached to the taxpayer's return.

(2) Route loose Form(s) 8332 (paper and electronically filed) to the Accounts Management Function for adjustment input that will provide for association of the form.

(1) If received, route to the Ogden Submission Processing Campus.

(1) After electronically submitting Form 8871, an authorized official must sign, date and submit Form 8453-X to the Ogden Submission Processing Center.

(2) Research IDRS for DLN beginning with "91977".

(3) Obtain IDRS print, stamp or write "In lieu of Form 5147" , highlight DLN, file and maintain.

(4) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which the returns were numbered and processed.

(5) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract as required in Document 12990, RCS 29, Item 55(2).

(1) Receive Form 8508-I in the Files Function for storage in the Alpha Files.

(2) Form 8508-I will be routed to the Files Function using Form 3210, Document Transmittal, and the "Remarks" section will notate "Form 8508-I, store in the Alpha Files".

(3) File and retain Form 8508-I in numerical order by the Global Intermediary Identification Number (GIIN), by processing year. The GIIN is shown in box 4, Form 8508-I.

(4) Destroy five (5) years after processing.

(1) File and retain Form 8606 (loose) in alphabetical order by year of receipt.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain in alphabetical order by year of receipt.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain Form 8703 in TIN (owner of project) order by calendar year.

(1) Receive Form 8809-I in the Files Function for storage in the Alpha Files.

(2) Form 8809-I will be routed to the Files Function using Form 3210, Document Transmittal, and the "Remarks" section will notate "Form 8809-I, store in the Alpha Files".

(3) File and retain Form 8809-I in numerical order by the Global Intermediary Identification Number (GIIN), by processing year. The GIIN is shown in box 4, Form 8809-I.

(4) Destroy five (5) years after processing.

(1) If received, route to the Ogden Submission Processing Campus.

(2) Upon receipt in the Ogden Files Function, make a photocopy and file by Box 1 Name of REMIC or Issuer of CDO. Send original to address as shown below (Number 3).

(3) On the last day of each month, mail originals (exclude all "Revised", "Deleted" or "Amended" Form(s) 8811) along with a completed Form 3210 to DataSavers of Jacksonville, Inc., 888 Suemac Road, Jacksonville, Florida 32254.

(4) The DataSavers vendors will notify COR of receipt of the Form 8811 originals.

(5) On the last day of each month, mail only the "Revised", "Deleted" or "Amended" Form(s) 8811 and Form 3210 to: IRS, 1111 Constitution Avenue, NW, IR-6526, ATTN: COR, Washington, D.C. 20224.

(6) If the last day of the month falls on a Saturday, Sunday or Holiday, mail on the following business day.

(7) The COR will send the acknowledgement copy of Form 3210 back to the Ogden Files Function via fax to (801) 620-7945 or mail to: IRS, 1973 N. Rulon White Blvd., MS 6722, Ogden, UT 84404.

(8) If acknowledgement is not received within ten (10) business days, inform the HQ Files Analyst.

(1) If received, route to the Ogden Submission Processing Center.

(2) Retain Form 8819 (loose) in EIN order by year received.

(3) For retirement and destruction information, see Document 12990, RCS 29, Item 58 (5)(c).

(1) Receive Form 8822 and Form 8822-B from the Entity Control Function with Form 3210, Document Transmittal.

(2) Retain Form 8822 in alphabetical order by the taxpayer’s last name, as shown in Box 3a.

(3) Retain Form 8822-B in alphabetical order by name of the business as shown in Box 4a.

(4) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which the returns were numbered and processed.

(5) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute expiration Date (CSED) Extract, per Document 12990, RCS 29, Item 56(1).

(1) If received, route to the Kansas City Submission Processing Campus.

(2) Retain Form 8831 in alphabetical order by year of receipt.

(1) Retain Form 8833 (loose) in alphabetical order by year of receipt.

(2) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(3) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

(1) File and maintain loose Form 8840 in alphabetical order by year of receipt.

(2) Retire to the Federal Records Center beginning January 2nd through March 31st following the year in which returns were numbered and processed.

(3) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

(4) For Form 8840 (loose) that cannot be filed alphabetically due to insufficient information (e.g., information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8840 - Unidentified or Unable to Associate" and file by year of receipt.

(5) Retain Form 8840 -Unidentified or Unable to Associate, for one (1) year (in the event a future association can be made) and then destroy.

(6) Form 8840 (loose) is processed at the Austin Submission Processing Campus.

(1) File and maintain Form 8843 (loose) in alphabetical order by year of receipt.

(2) Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

(3) Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

(4) For loose Form 8843 that cannot be filed alphabetically due to insufficient information (e.g., information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8843 - Unidentified or Unable to Associate and file by year of receipt."

(5) Retain Form 8843 - Unidentified or Unable to Associate, for one (1) year (in the event a future association can be made) and then destroy.

(6) Form 8843 (loose) is processed at the Austin Submission Processing Campus.

(1) If received, date stamp upon receipt and route as soon as possible (no later than ten (10) working days) to: Internal Revenue Service, P.O. Box 120053, Covington, KY 41012.

(1) Route loose Form 8865 to the Accounts Management Function for association with the taxpayer's tax return.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and maintain in Employer Identification Number (EIN) order by year of receipt.

(1) Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

(2) Destroy six (6) years after the end of the processing year.

(1) Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

(2) Destroy six (6) years after the end of the processing year.

(1) If received in the Files Area, return to the sender.

(2) Form 8879 is no longer required to be retained by the IRS.

(3) Volunteer Income Tax Assistance (VITA)/Tax Counseling for Elderly (TCE) volunteers must return Form 8879 to the taxpayer along with a copy of the tax return.

(1) If Form 8883 is received loose, return to the originator and request attachment instructions and/or request input of TC 290 for appropriate retention in the Files Function.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File in reportable transaction number order if the reportable transaction number is present.

(3) File in alphabetical order by year of receipt if the reportable transaction number is not present (application denied).

(4) Form 8918 replaces Form 8264, Application for Registration of Tax Shelter.

(1) If received, route to the Ogden Submission Processing Campus.

(1) Form 8925 is required to be attached to the policyholder's return for each year.

(2) Route Form 8925 (loose) to the Account Management Function for adjustment input that will provide for association of the form.

(1) If received, route to the Ogden Submission Processing Campus.

(1) Receive Form 8938 listing (containing DLNs) to identify returns for pulling/retrieving.

(2) Pull/retrieve returns based on the Form 8938 DLN listing.

(3) If the return is retired to the Federal Records Center (FRC), input ESTABD to generate Form 4251 (Return Charge-out) and route to the FRC for servicing.

(4) Complete the block control sheet (using information from the Form 8938 listing) or locally developed charge-out and insert into file to serve as a charge-out. Ensure that the block control sheet has enough information to identify who/what function the return is charged out to.

(5) If the return is not in the block, insert a flag as an Form 8938 indicator. Upon return, route the document to the requester.

(6) Assemble returns that are pulled into a batch and place a copy of the Form 8938 listing on top of the batch.

(7) Highlight (with a marker) on copy of Form 8938 listing, any returns that were not located and notate the reason the return is not included. For example, Document Not In File (DNIF), Block Not In File (BNIF), etc.

(8) Route assembled batch of returns on Friday of each week to the Code and Edit Function (Clerical Unit).

(9) Receive loose Form 8938 along with IDRS print showing highlighted DLN that may be sent to the Files Area for association/attachment.

(10) Associate the loose Form 8938 with the controlling DLN highlighted on the IDRS print and file using normal process.

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and maintain in TIN (SSN) order by year of receipt.

(1) If Form 8948 is received "loose", route to Ogden Submission Processing Campus at : IRS, OSPC, 1973 N. Rulon White Blvd., Files M/S 6722, Ogden, Utah 84404.

(2) File and maintain Form 8948 (loose) in alphabetical order by tax year and taxpayer name.

(3) Retire to the Federal Records Center (FRC) beginning January 2nd thru March 31st following the year in which the returns were numbered and processed.

(4) Destroy on or after January 16th, 6 years after the end of the processing year unless needed for Collection Statute Expiration Date (CSED) Extract due to a balance due.

(1) If received, route to the Austin Submission Processing Campus

(2) File and maintain in alpha order as received.

(3) For retirement and destruction information, see Document 12990, RCS 26, Item 50 (b).

(1) Receive Form 8966 in the Files Function for storage in the Alpha Files.

(2) Form 8966 will be routed to the Files Function using Form 3210, Document Transmittal, and the "Remarks" section will notate "Form 8966, store in the Alpha Files".

(3) File and retain Form 8966 in numerical order by the Global Intermediary Identification Number (GIIN), by processing year. The GIIN is shown in box 4, Form 8966.

(4) Destroy five (5) years after processing as required in Document 12990, RCS 26, Item 51(4).

(1) If received, route to the Ogden Submission Processing Campus.

(2) File and retain in strict EIN order of the Certified Professional Employer Organization (CPEO) – Part 3, Line 6.

(3) Forms 8973, page three (Renewals), need to be associated with the originally filed Form 8973.

(4) For retirement and destruction information, see Document 12990, RCS 29.

(1) If received, route to Internal Revenue Service, Stop 6098/AUSC, Austin, Texas 78741.

(2) File and maintain in numerical order by Personal Identification Number (PIN).

(3) For retirement and destruction information, see Document 12990, RCS 29, Item 416 (A).

(1) If received, route to Internal Revenue Service, Stop 6098/AUSC, Austin, Texas 78741.

(2) Associate with the HCTC PIN as shown on Form 13441-A, Part 1.

(3) For retirement and destruction information, see Document 12990, RCS 29, Item 416 (A).

(1) If received, route to the Ogden Submission Processing Campus.

(1) Form SS-4 received from the Accounts Management (EIN Function) and Entity Function will have this information shown on the outside of the folder:

• Julian Date or Calendar Date and Year

• Employee Number

(2) File Forms SS-4 received by calendar year and date .

(3) Retire to the Federal Records Center at the end of June and at the end of December those forms and related documents over six (6) months old.

(4) Destroy five (5) years after the end of the year in which processed as required in Document 12990, RCS 29, Item 70.

(1) If an unprocessed Form W-7 is received, send to: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, Texas 78714-0000 for processing.

(2) If a processed Form W-7 (and any related documents) is received indicating it is related to or must be attached to Form W-7, consult the NARA provided FRC crosswalk or the HQ Files Analyst for routing information.

(3) The Individual Taxpayer Identification Number - Real Time System (ITIN-RTS) generates Document Locator Numbers (DLNs) for identifying new applications. There are occasions when a DLN may be duplicated and assigned to different taxpayers. If received, file and maintain the applications side by side. Do not return the applications to the ITIN Function.

(4) Retire to the Federal Records Center beginning January 2 through March 31, following the year in which the form was numbered and processed.

(5) Destroy on, or after January 16, 6 years after the end of the processing year as required in Document 12990, RCS 29, Item 56 (1).

(1) Schedule K-1 is no longer re-associated with the parent return (Form 1041, Form 1065, or Form 1120s) unless it is returned to Files as a re-batch or the parent return is already stored at the Federal Records Center (FRC).

(2) Schedule K-1 will be received on batch carts or "stat" boxes in individual gusset/blue folders in parent DLN order.

(3) The parent return DLN will be written/stamped on the individual gusset/blue folder for each set of Schedule K-1.

(4) Arrange documents in proper filing sequence and maintain all documents in parent DLN order.

(5) After the weekly cycle has been accumulated (daily where space limitations or other local requirements dictate), inter-file the cycle on permanent shelving for retention.

(6) Pull/retrieve Schedule K-1 whenever a request for the parent return indicates they are needed.

(7) Retain Schedule K-1 with the parent return once they have been pulled and associated.

(8) Return to the originator those Schedule K-1s received for association with an electronically filed parent return as there is nothing in Files with which to associate the schedule(s).

(1) In those instances where a taxpayer's file contains excessive documents (schedules, audit reports, etc.), which precludes filing in the normal block of documents, establish a consistent filing system for all oversize administrative files based on local space availability.

(2) Identify/stamp the upper right hand portion of the return (or the box containing the return) "Administrative File" being careful to avoid stamping over any pertinent information.

(3) Write this information on the Administrative File container (box/carton/folder) prepared for storage:

• DLN

• Taxpayer Name Control

• Tax period

• Form Number

• Number of boxes associated with the return.

(4) Update all administrative files to show the new controlling DLN for the taxpayer when a return is renumbered.

(5) If part of an oversized Administrative File has been filed, put a green flag on the first part to alert DRU there are multiple parts to pull to satisfy the request.

(6) Process/fill requests for returns having administrative files with the complete file.

(1) Retain electronic media (CD/DVD, floppy disks, external hard drives, etc.) associated with a paper case file in the Files Area and include it when the document is retired to the Federal Records Centers (FRCs).

(2) If the electronic media cannot be retained with the file among normal shelving, designate a specific area for the storage and maintenance of the electronic media.

(3) If warranted, remove electronic media from the paper case file and place in protective sleeve, envelope or other appropriate storage medium.

(4) If needed, prepare a label with the following information and attach to the electronic media container:

• DLN

• Taxpayer TIN

• Taxpayer Name

• Tax Period

(5) To inform requester that electronic media is associated with the paper case file, attach an information sheet or other suitable form to the paper return.

(6) Date stamp the sheet and notate the following: "Electronic media is associated with this return. If needed, submit a separate request and notate, electronic media needed."

(7) Requesters needing the related electronic media must complete and submit Form 2275, Records Request, Charge and Recharge. Complete all applicable boxes on Form 2275. Use the same Document Locator Number (DLN) as used for the paper return and include “Provide all related Electronic Media” in the “Remarks” section of Form 2275 (Box 18).

(8) If electronic media is received in the Files Area without any information to identify what is contained on the media, open a ticket (OS Get Services) and request assistance with accessing the media to determine if an association can be made.

(1) Citizenship Status Statements from the Correspondence Function consists of these categories:

• Citizen

• Section 911

• Other

(2) File these statements within category, by year as received for retirement as outlined in Document 12990, RCS 29.

(1) File and maintain FIRPTA correspondence in alphabetical order by year of receipt.

(2) If the taxpayer name/identifying information is not readily identifiable on the correspondence, route to the Accounts Management Function for a determination as to the taxpayer name, etc.

(1) On June 26, 2012, the IRS announced new streamlined filing compliance procedures for non-resident U.S. taxpayers.

(2) Tax returns (previously identified as “Streamlined Returns”) no longer require special handling and are processed as any other return received in the Files Function.

(3) Tax returns (previously identified as “Streamlined Returns”) are relocated to the Fort Worth Federal Record Center (FRC) for retention and storage.

(1) Tax Exempt/Government Entities (TE/GE) will route applications/documents to the Ogden Files Area for storage until retirement to the Federal Records Center (FRC).

(2) TE/GE applications/documents will consist of the following forms and be scanned into the Tax Exempt Determination System (TEDS):

• Form 5300, Application for Determination for Employee Benefit Plan

• Form 5310, Application for Determination Upon Termination

• Form 5307, Application for Determination for Adopters of Masters or Prototype of Volume Submitted Plans

• Form 1023, Application for Recognition of Exemption Under 501(c)(3) of the Internal Revenue Code

• Form 1024, Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120

• Form 8940, Request for Miscellaneous Determination

(3) CSPC Receipt and Control, TE/GE Deposit Team will place two (2) Forms 3210 inside the box containing the imaged EO/EP document. OSPC Files will sign one Form 3210 and return to CSPC Receipt and Control, TE/GE Deposit Team.

(4) Retain each EO/EP document in a gusset folder with the DLN written on the folder; place folders on the shelves in 1040 boxes.

(5) TE/GE will include an Application Identification Sheet (AIS) with the correct DLN highlighted. The AIS will be used to attach documents to the original documentation.

(6) Form 2275, Records Request, Charge Recharge, will be used to retrieve documents from Files.

(7) Retain form(s) in the Ogden Files Area for two (2) years, then retire to the Federal Records Center (FRC).

(8) For retention information, see Document 12990, RCS 24, Item 52; Employee Plans (EP) Application Case Files - Administrative Case Files and Employee Organizations Administrative Case Files - Administrative Case Files, Item 39; Employee Organization (EO) Administrative Case Files - Disclosure, Item 62 - Employee Organization (EO) Case Files - Revocation or Termination of Exemptions.

(1) File claims in alphabetical order by year of receipt.

(1) Annotate folders with this information:

• Date

• Employee Number (full 10 digit number)

• Type of Input

(2) File folders by date, then employee number sequence by type of input.

(3) Service requests for these documents by following instructions for IDRS source document requests.

(4) Do not consider as IDRS source document folders as they have a separate and unique retention period.

(5) For retention and destruction information, see Document 12990, RCS 29, Item 240.

(1) Form 940 (2006 and later) and Form 941 (2005 and later) processed via SCRIPS will not be stapled together.

(2) Form 940 (2006 and later) and Form 941 (2005 and later) processed via SCRIPS may have a folder within the gusset folder that contains the return attachments. Both the return and attachments will have a unique number stamped in the upper left margin of the return and on the top of the attachment(s).

(3) When a request for a return is received, look for the folder within the gusset folder. If found, search the interior folder for all pages associated with the return. Staple the return together (with attachment when appropriate) and send to the requester.

(4) When documents (returns and attachments) are received for re-filing, staple and re-file together. Do not separate the attachments(s) from the return and re-file separately.

(1) Lockbox processed forms are sent to the Files Function after all transactions in the block have gone to good tape (i.e., cleared Error Resolution System).

(2) Check received documents against the cycle proof information, as appropriate.

(3) Perform a cursory review of audit trail legibility that is printed on the back of the form. This assists in identifying any checks that may have been left in the block.

(4) Associate the Optical Character Recognition (OCR) Remittance Register or Form 813, Part 2, Document Register, with the documents prior to shelving.

(5) When filing request for blocks of documents, include the document listing tape with the block.

(6) Form 4868/ Form 4868V, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is processed through Lockbox. Form 4868V is the tear-off bottom portion of the form and is numbered by Lockbox.

(7) Form 4868V (top portion of the form) is placed in the back of the folder in the order of input.

(8) Form 4868V is numbered using the FLC and shows a Tax Class/Document Code of "217".

(9) Service these requests by pulling the numbered Form 4868V only.

(10) Report any unusual problems to the Submission Processing Campus Lockbox Coordinator.

(1) ISRP replaces the Remittance Processing System (RPS) for entering data from tax returns and processing remittances.

(2) ISRP documents along with Lockbox bank remittance transaction data are consolidated into the Remittance Transaction Research System (RTR) which images remittance transaction information and makes it available to authorized users who need to research remittance transactions.

(3) ISRP assigns a DLN to each payment record. This DLN posts to the Master File and does not appear on the paper source posting document when the imaged archive does not fulfill research needs.

(4) The RPSID number consists of a three digit deposit date followed by a six digit numerical control number 000000 through 999999.

(1) Route case files with erroneous data attached to the originating/responsible function.

(2) After BMF output processing is completed, pull Form 709 and related documents and file them in alphabetical order.

(3) See IRM 3.5.61.3.91, IDRS Source Documents - Sending to the Files Function, for procedures on adjustments input via IDRS.

(1) The following information must be shown on Form 6502 (Employee Source Document Folder Label) or Form 10274 (IDRS Adjustment Source Document) when sending source documents to the Files Function for storage:

• Employee Number (full 10 digit number)

• Input Date

• Sequence Number

• Type of Input

(2) Position Form 6502, Employee Source Document Folder Label, on the front of the folder in the upper right corner.

(3) If the source document for a transaction is too bulky to fit into a folder, route to the Files Function in one or more boxes (1040 box) with Form 3210, Document Transmittal. Include the same information that is required on Form 6502 on Form 3210, Document Transmittal.

(4) If the information required on Form 6502, Employee Source Document Folder Label, is not provided, return the folder to the functional area to obtain it.

(5) To facilitate timely shelving of source documents, Campus Functions are to send source document folders to the Files Function within five (5) business days of input. Functions not located at the campus are to send source document folders within 10 (ten) business days of input.

(6) Form 10023-B, Attachment (To Be Associated With Return), must be completed and attached to source document folders received ten (10) business days after input.

(7) File source documents folders by Input Date and Employee Number Sequence.

(8) For timeliness requirements when processing source document folders, see IRM 3.5.61.1.13, Timeliness Requirements.

(1) This election statement is filed by individual taxpayers electing the exception provided by Internal Revenue Code(IRC) 613A(c)(10).

(2) Time stamp the statements and file in alphabetical order by year of receipt.

(1) If received, send to: Internal Revenue Service, 333 West Pershing Avenue, Stop 6700, Kansas City, Missouri 64108.

(2) File and maintain in alphabetical order by year of receipt.

(3) Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

(4) Destroy six (6) years after the end of the processing year.

(1) Receive and maintain Form 2553 in DLN sequence.

(2) Retire to the Federal Records Center one (1) year after the end of the processing year.

(3) Destroy seventy-five (75) years after end of the processing year.

(1) File and retain in alphabetical order as received.

(1) File and retain in alphabetical order as received.

(2) If received, route to the Ogden Submission Processing Campus.

(1) File and retain in alphabetical order as received.

(2) If received, route to the Kansas City Submission Processing Campus.

(1) Form 8855 may be received in Files in the following ways:

• As an attachment to Form 1041 (paper)

• As a source document to be associated with TC 290, Additional Tax Assessment

• As a source document to be associated with TC 930, Return Required Suspense, awaiting Form 1041

(2) If return (Form 1041) does not post within the prescribed timeframes (TC 930), file and retain Form 8855 in alphabetical order.

(3) Form 8855 is processed at the Kansas City Submission Processing Campus and the Ogden Submission Processing Campus.

(1) Receive Form 8869 from the Entity Control Function via Form 9856, Attachment Alert.

(2) Attach Form 8869 to the original TC 082 DLN. File and retain.

(1) Obtain the latest Form 1120, U.S. Corporation Income Tax Return, DLN.

(2) Attach the election document to the return and refile under the controlling DLN.

(1) Process statements filed by municipalities electing the five (5) million dollar exemption provided under this IRC section.

(2) Receive and maintain elections as received.

(1) This election can be made by taxpayers via letter, by filing Form 843, Claim for Refund and Request for Abatement, or by amended return (Form 1040X).

(2) When received in the Files area, the election document must contain the DLN, taxpayers name, address, taxpayer identification number and the tax year.

(3) Associate the election document with the individual income tax return for the taxable period indicated on the election.

(4) If the DLN or "No Record" is not annotated on the election document, return it to the originator.

(1) Attach the notice/election document to the return and re-file under the return DLN (Form 1065, U.S. Return of Partnership Income).

(2) If the DLN information is not provided, return election document to the originator.

(3) If the originator cannot be determined, route to the Accounts Management Function and request DLN determination.

(1) Form 8875 is used by an eligible corporation and Real Estate Investment Trust (REIT) to jointly elect to treat the corporation as a taxable REIT subsidiary under IRC 856(1) .

(2) If received, route to the Ogden Submission Processing Campus.

(1) Retire eligible tax returns and related records according to the instructions in the Service's control schedules. The schedules are contained in Document 12990, Records Control Schedule.

(2) For additional information on how to retire records to the FRC, see IRM 1.15.4, Records Management - Retiring and Requesting Records.

(3) Documents eligible for immediate destruction which would normally be retired or returned as a Re-files to a Records Center, but are physically located in the Service Centers (Files Function) must be destroyed at the Service Center when no longer needed. DO NOT RETIRE TO THE RECORDS CENTER.

(1) This computer file contains information indicating whether a return or other document is retained in the SPC or has been retired to the Federal Records Center. This enables the computer to sort IDRS terminal input requests (Forms 4251) into three groups, as follows:

• FRC retained

• SPC retained

• Out-of-SPC

(2) Update the Retired Document File using IDRS Command Code ESTAB, Modifier "R" by close of business on day of shipment. Instructions for inputting CC ESTADR are contained in IRM 2.3.56, IDRS Terminal Responses - Command Code ESTABR.

(1) Transfer records to the FRCs according to these procedures.

(2) Arrange to ship tax returns according to Document 12990, Records Control Schedules, or other schedules mutually agreed upon by the primary or alternate IRS Campus contact and the appropriate FRC primary or alternate contact. Tax returns/documents shall be shipped per local procedures to the loading dock of the appropriate FRC servicing the IRS Campuses as set forth below:

(3) Furnish the FRC with the projected volume of records to be retired by the File Location Code (s) and Tax Class/Document Code with annual estimates and exact volumes at least two (2) weeks before shipment.

(4) Coordinate the timeframe for retiring records to the FRC at least two (2) weeks before retirement shipment. The timeframe must be agreed upon by the receiving FRC. If an agreement cannot be made, contact the NARA COR immediately so that a compromise can be reached.

(5) Provide Standard Form -135 (SF-135), Records Transmittal and Receipt, as prescribed by Document 12990, Records Control Schedules.

(6) Supervise loading of the tax returns to ensure that the boxes are loaded securely, an in reverse numerical sequence so that when the shipments reach the FRC, the first box off loaded will be Box Number 1 enabling the boxes to be moved directly onto the shelves without being rearranged.

(7) Ensure that all records transferred to the FRC are in strict DLN sequence and list year order within the boxes.

(8) If available at the time of shipment, provide the DLN Generated Listing from the Batch Block Tracking System (BBTS) or an estimate to the FRC of the number of missing blocks or segments of tax returns that are being withheld from the shipment pending further processing. This will enable the FRC to reserve adequate shelf space for the missing blocks/returns.

(1) This section provides information for the following requests:

• Expedite/Priority Requests

• Special Search Requests (Form 2275)

• Regular Requests

(1) Arrange/sort Re-files, associated documents (returns, attachments, CP notices, recharges, charge-outs, etc.), and undeliverable documents together (divided by list year) in strict DLN sequence by order of digits including the 14th digit before sending to the FRCs.

(2) Ensure that Re-files are returned to the servicing FRC as quickly as possible for refiling; do not hold onto Re-files for bulk shipment as this negatively impacts efficiency at the FRCs.

(3) Provide the FRCs with two (2) days advance notice of large Re-files shipments (in excess of 5,000).

(4) The transmittal/batch sheet (or Form 12344, Requests/Refiles Batch Control) must contain the following information:

• Volume/Count

• List Year

• Beginning DLN and Ending DLN

(1) To ensure PII contents are protected during shipment, packages must be double packaged and double labeled when shipping via private delivery carriers (UPS and FedEx).

(2) Double packaging helps to ensure the contents are protected during shipping if the outer package is damaged or destroyed.

(3) Double labeling helps to ensure the carrier can identify address information without viewing the contents of the package if the outer packaging is damaged.

(4) Include Form 3210, Document Transmittal, in the inner packaging and notate the following on Form 3210:

• FRC direct building address

• Number of boxes of Re-files

• Number of boxes of Requests

• Number of envelopes

• Number of boxes of CSEDs

• Files Function location/direct building return address

(5) Attach a completed address label to both the external and internal packaging.

(6) Include the Send To address, return address, mail stop or drop point number, sender's telephone number and UPS tracking number on both labels.

(7) Track the package using UPS's basic tracking number and confirm receipt.

(8) Immediately upon discovery, report any loss, theft, or inadvertent, unauthorized disclosure of sensitive or Personally Identifiable Information (PII) to your manager and to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

(9) If applicable, also report non-receipt of documents to the carrier (UPS, FedEx, etc.)

(10) Also, report incidents involving a loss or theft of an IRS IT asset or non-IRS IT asset (BYOD device), e.g., computer, laptop, router, printer, removable media, CD/DVD, flash drive, floppy, etc. or a loss of hardcopy records/documents containing sensitive information/Personally Identifiable Information (PII) to the Treasury Inspector General for Tax Administration (TIGTA). TIGTA can be reached by calling 800.366.4484.

(11) For additional information on losses, thefts, or inadvertent, unauthorized disclosures of sensitive or Personally Identifiable Information (PII), see IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents.

(1) A serviceable request must have the following information:

(2) Sort serviceable requests into two groups:

• Requests for returns, copies and information

• Requests for re-files, recharges and association of attachments

(3) Sort both groups of serviceable requests into files sequence within the Files Function location as follows:

• DLN - By processing year, type of return (IMF, BMF, etc., and the remainder of the DLN. IDRS requests are received pre-sorted into modified DLN sequence with the two (2) principle sorts: SPC retained documents and FRC retained documents.

• Alpha - Sort Form 2275 and Form 4251 according to the taxpayer entity information shown and route to the Document Retention Unit.

(4) Separate requests for internal use, photocopies, reimbursables photocopies and originals for the FRCs.

(5) Merge requests from other Campuses.

(6) Merge IDRS requests with other requests.

(7) Batch requests into groups of not more than 100 requests or re-files. Batch volumes may vary depending on the campus, season (peak, non-peak), request type, etc.

(8) Route requests to the Document Retention Unit.

(9) Route requests to be serviced by a FRC that normally services another SPC through that SPC.

(1) Upon determination that a request is unserviceable, process as follows:

(1) Pull and charge-out the document and any attachments or note the requested information on the requisition.

(2) If the document is already charged out or is missing (Block Not In File (BNIF)/Document Not In File (DNIF), notate this information along with any other information required to be completed by the Files Function on Form 4251, Form 2275 or other requisition.

(3) Ensure that information written on the requisition is readable and can be easily understood by the requester.

(4) If the document/block is not in the files, take the necessary action to ensure that the document/block is not misfiled or improperly shelved (i.e., notify Files management for special search).

(5) If an "A"is marked on the block control sheet, this indicates a duplicate DLN. Check the following block, marked "B" on the block control sheet to ensure pulling of the correct document.

(6) Prepare copies where requested or if the requester is not entitled to the original return.

(7) Sort all filled requests by location of the requester and route to the requester based on the address shown on Form 4251, Form 2275 or the Examination Primary Business Code/Employee Group Code (PBC/EGC) listing.

(8) Before sending Form 4251 where the return is unavailable, destroy the second copy of the Form 4251. Send the requester only the copy having the charge-out information.

(9) Perform special search on unfilled requests only if the special search criteria is met.

(10) Send requests submitted by Criminal Investigation, Taxpayer Advocate Service (TAS) and Disclosure directly from the servicing Campus in separate envelopes to the requesters. Form 4251 or Form 2275 will have requester IDRS numbers beginning with 60, 63 and 79 respectively.

(11) Form 8161, Error Resolution Charge-outs, are received in two ways:

1. Part 1 - File in its appropriate place in the block as the Error Resolution Function already has the return.

2. Parts 2 and 3 - Attach to the return and route to the Error Resolution Function.

(1) This section covers the most common requests received in the Files Function:

• Requests related to CP notice issuances

• All other requests

(1) Other requests serviced by the Files Function include:

• Government Accountability Office (GAO)/ Treasury Inspector General for Tax Administration (TIGTA) Requests

• Freedom of Information Act (FOIA)/Disclosure Requests

• Taxpayer Advocate Service (TAS) Requests

• Statistics of Income (SOI) Requests

• Notice Review Processing System (NRPS) Requests

• Correspondence Imaging Inventory (CII) Requests

• In-House Taxpayer Photocopy Requests

• Photocopying - Reimbursables

• Microfilm Requests

• Customer Service Inquiries Requests

• IDRS Source Documents Requests

(1) NRPS Requests are received in the Files Function for both IMF and BMF returns.

(2) Notate the following for IMF NRPS requests:

• Requests are sorted by selection key and batched in groups of no more than twenty (20).

• Each batch is preceded by the literals "IMF NRPS BATCH RETURN REQUEST".

• Sort each group of no more than twenty (20) into DLN sequence, by year, and follow the previous batch unless the selection key changes.

• Batch size is determined by the Notice Review Function and can be disregarded when pulling the returns but batch integrity must be restored when returning documents to Notice Review Function.

• Annotate the charge-out information on the document request or on the IMF NRPS Batch Return Request List. Each SPC has the option of generating one or two copies of the IMF NRPS Charge-out.

(3) Note the following for BMF NRPS requests:

• BMF NRPS requests generate in the same way as the IMF NRPS.

• Requests are sorted into selection key groups with each selection key group sorted into DLN sequence.

(4) Follow the same procedures as shown above for processing BMF NRPS requests.

(1) The Correspondence Imaging Inventory(CII) is a system for scanning all Accounts Management Function adjustments receipts into digital images.

(2) The Files Function will pull, complete document preparation (refers to those set of tasks that are required to prepare documents for imaging into a production scanner) for scanning, scan and re-file returns and/or documents.

(3) Note the following when processing CII requests:

1. Incoming Requests - Pull/retrieve documents for scanning.

2. Scanning Documents Requested on Form 4251 or Form 2275 - Scan requests (Form 4251 or Form 2275 received with or without a return). Document requests are input using CC ESTABD, Request Code "S" which indicates to Files the request will be filled by scanning, not sending a hard copy of the document. The literals "CIS SCAN REQUEST" will appear below the DLN.

3. Sorting/Preparing Documents for Scanning - Before scanning, sort documents (including Form 4251 or Form 2275 (received with or without a return), CP notices, etc.) by document type and category code.

(4) Form 4251 or Form 2275 will be sorted by these work types:

(5) For additional information/guidance on document types and category codes, see IRM 3.13.6, Submission Processing Image Control Team (ICT) Correspondence Scanning.

(1) Pull/retrieve all returns listed on Form 4251 at one time and charge-out for photocopying.

(2) After photocopying, route the photocopy to the requester and forward the returns for re-filing.

(1) Process requests for photocopies, other than those for "Public Use Photocopies", with the original return unless otherwise authorized. This applies to in-house as well as field requests.

(2) Process Public Use Photocopies requests as first priority. Service all other photocopy requests on a first-in, first-out basis.

(3) If the copy is unclear, improve it to the greatest extent possible. If the requester is authorized to receive original returns and the copy is unreadable and cannot be improved, send the original document to the requester.

(4) If the requested photocopy package exceeds ten (10) pages, do the following:

1. If the requester is authorized to receive original returns, send the original document to the requester.

2. If the requester is not authorized to receive original returns, photocopy the entire package and route to the requester.

(5) Do not photocopy miscellaneous work papers or extraneous material unless specifically stated in the request.

(6) Stamp "Photocopy - Do Not Process" on any return or document to prevent a return from reprocessing.

(7) When servicing a requests for a tax return/document for an Army Post Office (APO)/foreign address, provide official photocopies of the original return and/or documents.

(1) Receive and timely process microfilm requests received from multiple IRS Business Operating Divisions (BODs). Often these requests represent a last ditch effort to locate and reactivate an older taxpayer account.

(2) Microfilm requests may be received as follows:

• Form 3774, Request for Research

• Computer Generated (IDRS)

• Fax

• Telephone

• Mail

(3) Upon receipt in the Files Function, sort requests as follows:

• Expedites

• IMF

• BMF

• Requests for other Campuses (District Office (DO) tape(s) for the request being serviced is not located in your Files Function, immediately re-direct the request to the correct location).

(4) Date stamp all incoming requests and service them on a FIFO basis. Work Expedites within twenty-four (24) hours of receipt.

(5) Before servicing requests, review to ensure this information is provided:

• EIN/TIN

• District Office Number

• Update Cycle

Note: Use CC IMFOLV to determine the District Office Number and Update Cycle, if needed.

• Complete mailing address (including stop numbers)/fax number

(6) Send results of search via email, fax, mail, etc. to the requester.

(7) Retain faxed or emailed requests for one (1) year and destroy as classified waste.

(8) Use the microfilm request log on the SharePoint site to record information for all microfilm requests serviced.

(9) Fill in/supply all of the requested information (including reason a request cannot be service), on the microfilm request log, where applicable.

(10) The annual delivery of microfilm tapes are:

• BMF - Expect receipt in late September/early October

• IMF - Expect receipt in December

(11) Suggest use of MFTRA Z, as an alternative for possibly obtaining the information if microfilm tapes are delayed/not currently available.

(1) Occasionally, the Accounts Management Function receives telephone calls from taxpayers stating that a check is attached to a tax return and has not cleared their bank. Rather than requesting the document through normal channels, a faxed request (or Form 4442, Inquiry Referral) for research is sent to the Files Function.

(2) The following information is required:

• Requester's name, telephone and fax number

• Taxpayer's name, TIN, MFT, Tax period and DLN

• Stated request criteria

(3) Complete a thorough search of the tax return for the check/payment.

(4) Reply by fax or telephone regardless of whether or not a payment is attached.

(5) If the payment is found, submit payment using the received date of the return and process as a discovered remittance. See IRM 3.5.61.2.7, Discovered Remittances for additional information.

(1) When servicing requests for source documents maintained separately from the Transaction Record (Computer Form (CF) 5147), do the following:

1. Screen the transaction record to obtain the employee number, sequence number and input date.

2. Locate the correct document folder.

3. Annotate the employee number and input date on the source document so that it can be properly filed.

(2) Attach source documents for Doc Codes 54, 78 and 64 to the transaction record before filing. The source document becomes part of the document filed and is not requisitioned separately.

(3) File source documents for payments (Doc Codes 18 and 28) input from an Area Office in Payment Sequence Number DLN order.

(4) Sort the Payment Sequence Number DLN by List Year. Within each List Year, sequence the payment source documents by:

• Julian Date

• Input District or Area Office

• Block Number

• Serial Number (Document Number)

(5) The transaction record contains the payment sequence number in lieu of the employee number. Process as follows:

1. Screen transaction record to locate and associate the document.

2. After association, transmit the package to the requester.

(1) Computer-generated Examination requests are produced on Form 5546, Examination Return Charge-Out.

1. Form 5546 is the same as Form 4251 except that item numbers 1 through 7 are not preprinted. This allows for more space for computer printed information.

2. Process Form 5546 in the same way as Form 4251. Hand carry those returns that are coded "L" to the Audit Classification Function for prompt audit.

(2) If a request (Form 5546) is generated for an e-file return, discard the request and inform the customer that the return information can be located on the Tax Return Database (TRDB).

(1) For each cycle, the following is received:

• Computer Printed Labels

• Forms 5546

• CP Notices

• Command Code (CC) TRPRT Transcript, if appropriate

(1) The Examination Function needs all original Form 706 and Form 706-GS(D) that are processed under BMF procedures for classification.

(2) When the TC 150 posts to the Master File, Form 5546 and computer printed labels are generated for association with Form 706 and Form 706-GS(D).

(3) Process as follows:

1. Receive Form 5546 and related returns.

2. Route Form 5546 for pulling of returns.

3. Associate Form 5546 and returns with related labels.

4. Perform special search to locate missing and charged-out Form(s) 706.

5. Assemble Form 706 packages (pairing Form 706 with Form 709) forty-five (45) days after establishing batch folders.

   Note: The 45 day period begins when the Files Function receives the folders.

6. If no AIMS assembly is received within two (2) cycles after the return is processed, route to the Data Control Unit in the Accounting Function for SCCF and Master File research.

(4) Upon receipt of the package, do the following:

• Verify that a MFTRA-C is included. When Form 706 posts, a MFTRA-C will automatically generate in the Kansas City Files operation. This alerts the Files Area to pull the Form 709, so it can be associated with the filed Form 706.

• Review the MFTRA-C for a Form 709 DLN. Associate all Form(s) 709 with Form 706, but Kansas City Files will also review as follows: If Part 2, Line 4=0 is shown on Form 706, associate it with Form 709 and store for SB/SE classification.

(5) Associate all matching Form(s) 709, and related files, from the Files Area with the appropriate Form 706 examination package. Compare the decedent's name and SSN with the donor's name and SSN to ensure they are the same.

(6) Sort the Examination Function package by requesting Area Office.

(7) After sorting and association has been completed, package returns in alpha or DLN sequence as determined locally. Notate each container to show the following information:

• Area Office or Campus Examination Function

• ECC-MTB print cycle

• Form 706 Return Examination Selection

• Total Volume

Note: Number the containers consecutively for each requesting area.

(8) At the end of each cycle, route all cases to the requester whether or not returns have been received. Transmit labels that have not been associated with returns in the last box of the shipment and sort separately as follows:

1. Examination Labels without Form 5546 and return.

2. Examination Labels with Form 5546 and charge-out information.

(9) As Form 5546 from previous cycles are received, transmit to the requester, either with the return or annotate with the literals "Special Search" to inform that a special search has been conducted but the return was not located.

(10) Form 5546, Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return selections are received for use in charging-out Form 709. Note the following when servicing these requests:

• Forward Form 5546 to DRU for pulling of the donor's file.

• Initiate Special Search if the donor's file is missing or charged-out.

• Sort Form 709 donor's files by Area Office and route the return packages to the Area Office or Campus Examination Function.

• Additional Form 709 may be received in the Files Function after the Form 706 return packages have been routed to the Examination Function. Route Form 709 to the Examination Function for association with the Form 706 case file. Follow local procedures for identifying and routing Form 709.

(11) For Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States and Form 706-A, United States Additional Estate Tax Return, pull the return and forward to the Campus Examination Function.

(1) The Files Function receives output as a result of an individual examination request for a specific return weekly. These requests can have any source code (other than 02) and can be for any type of return (e.g., IMF or BMF).

(2) For each request input by the Examination Function, the Files Function receives Form 5546 and the computer printed labels.

(3) Use Form 5546 for pulling the returns.

(4) Associate requests, related returns, PMF, IMF or BMF transcripts with computer-printed labels and BMF - CTR Matching Program transcripts (if available).

(5) Sort and route associated returns. Modifications of sorting and routing may be made as needed.

(6) If Form 5546 is received with charge-out information, route as follows:

(1) If a problem is identified with the printing of labels, submit a ticket so that the problem can be corrected as quickly as possible.

(2) When submitting the ticket, provide the following information:

• Cycle Number

• Job Name or Identification

• Files Function location

(1) The Files Function receives output weekly for specific Form 5546 and computer printed labels where the return has already been secured by the Examination Function or the return is not needed. These requests can be for any source code (other than 02) and any type of return (e.g., IMF, BMF or NMF).

(2) Associate Form 5546, PMF, IMF or BMF transcripts, BMF - CTR Matching Program transcripts (if available) and TRDB transcripts (if available) with appropriate computer-printed labels.

(3) Sort and route associated packages as shown on the PBC/EGC listing provided by the Examination Function.

(4) Depending on agreements between the Examination Function and the Files Function, returns secured by the Campus Examination Function prior to the input of TC 424 may be sent to the Files Function for association with the Form 5546 and labels.

(5) Mailing out Associated Cases - After sorting and association are completed, assemble cases within the sort groups. Notate each container with the following:

• PBC/EGC Destination

• ECC-MTB Print Cycle

• "TC 424 No Return Requested"

(6) When the association process is completed (e.g., those instances where the Files Function associates returns), return any items that cannot be associated to the Examination Function for resolution.

(1) The Files Function receives the following daily:

1. Follow-up requests for Form 5546 not received from the original request.

2. Examination Function Labels when the Examination Function needs additional status labels for specific cases.

(2) Process these requests as follows:

1. Route Form 5546 (Follow-up Requests) for pulling of the return.

2. If the return is charged out, route as follows:

(3) When necessary action is completed on follow-up requests, route to the requester.

(4) Since labels are not received for follow-up-requests, no association is needed. Route to the appropriate Examination Function in a separate container.

(5) Label the container and the routing document to indicate that these returns and Form 5546 are due to a follow-up request.

(6) When Examination Function labels are received, there are only nine (9) labels for each taxpayer. No corresponding Form 5546 is generated.

(7) Sort and route to Examination Function using the PBC/EGC listing.

(8) Package Examination Function labels in a separate container. Label the container and the routing document to indicate these are additional status labels.

(1) This section includes information and instructions for processing requests for the following programs:

• Automated Underreporter

• Multiple Filers

• Married Filing Separately

(1) EO AIMS generates return charge outs (Form 5546) and pre-addressed labels sorted into DLN sequence by sort key.

(2) Whenever a requesting office orders a return (via TC 424) or places a bulk order for Selection of Exempt Returns for Examination (SERFE) scored returns (via CC AM427S), the system determines whether the SPC of jurisdiction has processed the return or not.

(3) Whenever the returns requested are processed at the SPC of jurisdiction, Form 5546 generates with the pre-addressed labels. Service these requests as follows:

1. As these in-house Form(s) 5546 do not have any special legend in the area immediately above the pre-addressed box entitled, "Renumbered DLN and Processing Year", sort into DLN order by PBC/EGC.

2. Route Form 5546 to the Document Retention Unit (DRU) for pulling.

3. Hold pre-addressed labels in suspense awaiting completion of the pulling.

4. After pulling the returns, associate them with their pre-addressed labels.

5. If any Form 5546 show a charge-out within the Campus, request Special Search and suspend the case for two weeks to allow the return to be sent back.

(4) If the returns requested were not processed at the SPC of jurisdiction for the requesting office, an additional Form 5546 is printed by the SPC that processed the return. Service these requests as follows:

1. As Form 5546 printed by the SPC of jurisdiction bears the legend, "RETURN IN TRANSIT" above the preprinted field on the Form 5546 entitled "Renumbered DLN and Processing Year", send these immediately to the office identified by the PBC/EGC.

Note: Form 5546 printed at the processing campus bears the legend, "SHIP RETURN TO XXX."

(1) Only Form 5546 with the words "Partnership Data" entered above Item 9 are subject to these procedures.

(2) Two copies of Form 5546 are created for each case. One copy of the form generates at the SPC of the partnership return filing.

1. The words "Flow Through Acknowledgment" appear below and to the right of the partner's name and address on this copy. This copy is referred to as the partnership copy.

2. The second copy generates at the SPC of the Partner's filing. The words "Flow Through Acknowledgment" do not appear on this copy. This copy is referred to as the partner's copy.

(3) Forward the partnership copy of Form 5546 to the Examination Function of the Area Office specified on the Form 5546. The Area Office Code is located slightly below the words "Flow Through Acknowledgment". Do not include any tax returns or AIMS labels with the partnership copy.

(4) Associate the "Partner's copy (Flow Through Copy)" of Form 5546 with its AIMS labels (if generated) and route both to the Examination Function of the Area Office specified on the form or to the Investor Examination Suspense Unit (ESU) Function. Forward the tax return of the partner listed at the top of the form along with the copy of the Form 5546 and its labels, unless:

1. The words "NO RETURN REQUESTED" appear below and to the right of the partner's name and address.

2. In this case, forward only the copy of the Form 5546 and its AIMS labels.

(1) Route Form 5546 in accordance with the Primary BOD (Business Operating Division) Code (PBC) and Employment Group Code (EGC) listings provided on SharePoint.

(2) Maintain all returns/documents in DLN order.

(1) Establish a centralized coordination point to perform the following activities:

• Handling special requests

• Coordinating requests with other SPCs and the FRCs

• Providing advice to Files' customers

(2) Maintain a list of current telephone numbers for Files Coordination Points in all other SPCs. Notify the other Campuses of any change in the local coordination point telephone number.

(3) Authorize a maximum of six designated SPC personnel and six alternates to request returns or documents from the FRC. Send a list of persons authorized to call their locations and telephone numbers to the FRC. Notify them of any changes.

(4) Maintain a list of names, locations and telephone numbers of coordinators and alternates at the FRC normally contacted for documents and information.

(5) When any document or information is needed from a FRC not normally used, communicate the request to the designated personnel of the SPC customarily in contact with that FRC.

(1) Receive Headquarters (HQ) requests for returns submitted via email, fax, memo, telephone, etc. after screening by the Special Search Unit.

(2) Take the following actions when servicing written requests (fax, memo, etc.) for returns:

1. Verify the source of the request as originating from the HQ Branch Level or above by checking the requester's name against the global IRS directory.

   Note: Only a requester at the HQ Branch Level or above will be honored.

2. Check the address to which a return(s) is to be sent.

3. Prepare and associate Form 2275, Records Request, Charge and Recharge, with the written request, and use the duplicate as the charge-out for the return.

4. Route the return to the requester.

(1) Upon receipt of a request from the Centralized Adjudication Unit (CAU)/Labor Relations (LR), process the request as follows:

1. If the return is in the Files Function, pull and route the return/copy within 24 hours of receipt of the request.

2. If the return is in the Federal Records Center, contact the FRC by telephone to secure the return. Mail the return/copy to the requester within 24 hours of receipt from the FRC.

3. Forward all returns or copies of returns to the CAU/LR on Form 3210, Document Transmittal.

4. List only the DLN on the Form 3210.

5. If a signed receipt copy of Form 3210 is not received within ten (10) business days of mailing, call/contact the requester to confirm receipt.

(1) A record of inspection must be kept for each return that is inspected by other than an IRS official. Instructions for recording disclosures may be found in IRM 11.3.37, Recordkeeping and Accounting for Disclosures .

(2) If a photocopy of a return is furnished to other than an IRS official, the above also applies; however, record the type of disclosure (inspection or photocopy) in each case.

(3) If a return is inspected and photocopied at the same time, record only that the return was photocopied as specified above. In all other cases, record each disclosure separately.

(1) CSED procedures require retention of the CSED returns until the account is full paid or the Collection Statute Expiration Date is reached.

(2) Compile and provide to the FRCs a listing of CSED volumes broken down by IRS Campus and list year by October 15th of each year.

(3) Submit to the FRCs all CSED requests (current and prior year) by November 15th of each year for completion of the CSED pulls.

(1) Push Code, TC 930, is a computer suspense requisition for, or attachment to, a return that has not posted.

(2) CP 98A or CP 198A always generates off the current year TC 150.

(3) IDRS source documents for push code requests (TC 930) are forwarded in source document folders and require association with CF 5147, Transaction Record, before suspending by the TC 930 DLN.

(4) If no source document is received, write "No Source Document Received" on the transaction record. Date, sign and file the transaction record.

(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 will post in the near future.

(2) Time frames are:

(3) "NO RECORD" notices generate when push code requests are input after the cycles shown in (2) above and no return has posted, or when no return posts within the cycles specified in (2) above.

(4) If CP notices are not received in the time frames listed in (2) above, add one cycle to the expiring cycle, then purge push code file and return push code document to originator.

1. Complete this action weekly.

2. Annotate "No CP received".

(1) CP 98 or CP 198

• TC 930 DLN is in the header of CP 98 or CP 198

• Control DLN prints next to the literals "CONTROL DLN"

• Sorted by TC 930 DLN

• Pull the TC 930 suspense document by using the information from CP 98/CP 198

(2) CP 98A or CP 198A

• TC 930 DLN prints next to the literals"PUSH CODE"

• Control DLN is in the header of CP 98A or CP 198A

• Computer sorted by TC 150 DLN

• Pull the tax return using the information from CP 98A /CP 198A

(3) Regular notices generate to the SPC indicated by the TC 150 DLN.

(4) "NO RECORD " notices generate to the SPC indicated by the TC 930 DLN.

(5) If the Document Code of the TC 150 and TC 930 is 51 or 52, destroy the notice as there is no push code document for these codes.

(1) A TC 930 may be input for unsigned, undeliverable tax returns.

(2) File and retain unsigned, undeliverable tax returns in alphabetical order (Alpha Files).

(3) Unsigned, undeliverable tax returns will be sent to the Files Function from the Entity Control Function using Form 3210, Document Transmittal.

(1) Special Search is initiated to exhaust all available means to locate the requested return/document when a normal files search is unsuccessful (return/document is not located).

(2) The Files Function will maintain copies of Form(s) 2275 and/or a log of Special Search requests.

(1) Perform Special Search only after the requester has reviewed the charge-out information and has done the following:

1. Verified that the requested DLN is correct.

2. Used IDRS to locate the document by checking for an open control base and contacting assignee; checking pending transactions such as PN, CU, NU, etc.; checking AMDIS; and checking for a re-file DLN.

3. Determined the location of the document using information provided on return charge-out.

4. Submitted second request with no response after fourteen (14) business (work) days.

(2) Perform Special Search for the following types of requests before sending the charge-out back to the requester:

• Freedom of Information Act (FOIA) Requests

• Court Related Requests

• Statute Related Requests

• GAO/TIGTA Requests

• Taxpayer Advocate Service (TAS) Requests

• Statistics of Income (SOI) Requests

• Criminal Investigation (CI) Requests

• Out-of-Area Requests

• Emergency Requests (as determined by requester)

• Request Authorized by Submission Processing Management

• Requests for returns where the file location is found but the return is missing and there is no charge-out information present

• Area Office Requests where the return is charged-out to a Campus Organization

• Examination

• Missing Documents (BNIF/DNIF)

(1) The scope and sequence (how far to go in searching and where to go in searching) varies with the circumstances of each search, but do not close the case until all likely sources of information have been checked.

(2) In attempting to locate requested returns/documents, note the following:

• Sort requests into Files sequence (DLN or Alpha).

• Verify DLN or Alpha.

• Recheck the files to ensure that the charge-out information is current.

• Check to see if the document is misfiled in the block, in a adjacent block or in a block with transposed numbers (i.e., search ten (10) documents behind and ten (10) documents forward within the same block.)

• Check Re-files.

• Check the Files Sort Area

• Complete DLN Lookup/research IDRS to ensure DLN is correct.

• Research IDRS for refile DLN (DLN may have an "X" at the end of the DLN and will be a 54 or 47 document code.)

• Check the Files Mail Team.

• Contact the FRCs.

(1) Each potential requester is given a priority number. The lower the number, the higher the priority. See IRM 3.5.61.1.7.3, Priority Pull Listing, for additional information.