3.21.263. IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)

(1) When a return and remittance are received with Form W-7 but no primary SSN is present on the return and cannot be determined, the payment is processed by the Accounting Function via Manual Deposit and assigned a Document Locator Number (DLN). Accounting attaches a copy of the check to the application so the payment may be correctly applied once the ITIN Operation has processed the application. This is known as remittance mail.

(2) RCO Batching Function will detach the check copy, fold in half, and re-attach to the front page of the related tax return (do not cover the entity section) or Form W-7 if no tax return is attached. A dollar sign ($) indicator should be present in the upper left corner of the return. If the dollar sign is NOT present, write one in the upper left corner of the return. When the batch is completed, put a dollar sign on the outside of the folder to identify the batch as including Remittance Mail.

(1) The date a Form W-7 is received in the Campus, Taxpayer Assistance Center (TAC), or other IRS site is the date stamped as the received date on the tax return. A received date should be present on all Form W-7, attached tax returns and correspondence when the work is forwarded from Extraction.

(2) When multiple receive dates are stamped on Form W-7 and/or tax return, the receive date is the earliest IRS receive date stamp.

(3) All Forms 1040 require a red Form W-7 stamp in the lower left corner of the first page of the return.

(4) When a Form W-7 is received at a site other than the ITIN Unit then the receiving site will stamp their received date to the left of Line 6, Other Information, Form W-7.

(5) If the application and tax return is received at a TAC site, they will stamp the application and tax return with the date they received the application and attachments.

(6) If the received date is not present when the work comes from Extraction, refer to the following:

(1) RCO ITIN Batching Function prepares the work for delivery to the ITIN Operations tax examiners.

(2) The quantity in each batch of work depends on the sort. Local management or the ITIN Policy Section must approve any deviation.

• Form W-7 / Form W-7SP: batch in quantities of 25

• White Mail / CP 574 / Form 14415: batch in quantities of 50.

(1) Upon receipt of the work in the batching area, clerks will prepare receipts for batching by grouping into the following types and programs outlined below:

• Form W-7 Renewal without tax return

• Form W-7 without tax return

  Note: Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

• Form W-7SP Renewal without tax return

• Form W-7SP without tax return

  Note: Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

Caution: Gaming Commission/Exception processing faxed applications from Acceptance Agents should be worked by ITIN Clerical. If received in RCO ITIN Batching, route immediately to ITIN clerical.

• Form W-7 Renewal with tax return

• Form W-7 with tax return

  Note: If annotated "copy" sort as correspondence. The original Form W-7 should have been received and processed.

• Form W-7 Renewal with stature tax return

• Form W-7 with statute tax return

• Form W-7SP Renewal with tax return

• Form W-7SP with tax return

  Note: If annotated "copy" sort as correspondence. The original Form W-7 should have been received and processed.

• Form W-7SP Renewal with statute tax return

• Form W-7SP with statute tax return

• Form 4442, Inquiry Referral

  Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ITIN CP Notices - Suspense Correspondence (i.e., Response to CP 566, Form 14413 and Form 14415)

• Correspondence/White Mail (Includes Undeliverable Mail, loose Letter 5821 or CP 48/748, response to ITIN Notices excluding CP 566, non-ITIN related notices and misdirected correspondence.)

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) Stapling all related tax returns, correspondence, exception documentation, and any other required documentation to the Form W-7 is generally done by RCO Extraction. However, if it has not been done, RCO Batching Function is responsible for attaching the documents to the application.

(1) Batching is the process of preparing the work for review by the Tax Examiners. The work to be batched is found on towers or shelves in boxes. All ITIN receipts are worked on a first-in first-out (FIFO) basis. Designated Clerks assigned to batching begin with the box with the earliest Julian Date, as annotated on the Inventory Sheets.

(2) A batch of work is defined as a group of:

• Form W-7 / Form W-7SP: batch in quantities of 25

• White Mail / CP 574 / Form 14415: batch in quantities of 25

(3) Form W-7 may be attached to one single tax return or multiple tax returns and may be submitted as a single application or a family pack (related applications associated with a return). The table below outlines the treatment for batching purposes.

(4) Form W-7 may be submitted without a return if the applicant is claiming one of five exceptions. These applications may have additional documentation to support the exception (Form 1042-S, Form 1098, Form 1099 Series, Form 8233, Form W-8 Series, Form 1065, etc.). Separate these applications into Form W-7 (English) and Form W-7 SP (Spanish). Whenever possible try to batch related applications in the same batch.

(5) Some renewal applications Form W-7 (English) Renewal and Form W-7 (Spanish) Renewal may be submitted without a tax return and may have Letter 5821, CP 48 or CP 748 attached.

(6) Listed below are additional batching guidelines. Use all that are applicable to a batch while processing.

(7) In addition to batching receipts of Form W-7, designated clerks will also batch correspondence which includes responses to ITIN notices (excluding CP 566 and Form 14415), white mail (taxpayer inquiries or requests) and faxes. Refer to the table below for related batching guidelines.

(8) Form 4442 is an internal referral entered on the RTS as Form 4442. A date stamp is required.

(9) Undeliverable mail is also entered on the RTS as Correspondence-Form 4442 only, but is handled differently depending on the type of item. Edit the Batch Cover Sheet as Undeliverable. Confirm undeliverable mail as undeliverable by checking the envelope for indications such as "return to sender", "no better address" or similar annotation. When stamping, check the slip that comes with the mail for the Julian Date (slip has an envelope count and the Julian date). Refer to the table below for Undeliverable mail batching guidelines.

(10) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(11) State returns are sometimes submitted in error with Form W-7 Application packages. Check behind all Form 1040 series returns for any state returns and remove all pages if found. These forms will contain the name of a state and generally vary in appearance. Keep all Form 1040 and related schedules and forms together. Do not write assigned ITIN numbers on state tax returns. Use the following guidelines for state returns received in the ITIN clerical function.

(12) Secure a batch cart for each unique category which will hold up to 21 individual batches for the specific category. Take the following steps to complete each batch of 50.

• Place a completed batch of 50 in a separate 2-inch folder (Document 6982), attach a completed Batch Slip to the short open side of the folder and secure (rubber band). The information required on the batch slip includes the volume, your SEID, Team Number, Batch Creation Date (the date you are batching), Earliest Received Date (determined by checking the dates on Form W-7), Batch category or type of work (only select information on the batch slip that is related to the type work being batched. Some sorts are not separated into English and Spanish). Refer to Figure 3.21.263-2.

• Place folders on batch cart.

(13) Use the guidelines in the table below for end of shift work.

(1) ITIN Operations receives work daily from Submission Processing Receipt and Control Operations (RCO) in locked and sealed dedicated trucks. Scheduled runs are at 6:30 a.m. and 1:30 p.m. During peak season, an additional truck may be scheduled at 5:30 p.m.

(2) Incoming work consists of:

• Batch carts

• Towers of boxes of CP responses (CP 566 and Undeliverable CP 566)

• Baskets of inter-office mail

(3) Batch carts consist of up to 21 file folders containing:

• Correspondence

• Correspondence for Renewals

• Expedites (give these to an authorized individual)

  Note: Expedites are Form W-7 applications with a Julian date older than what is currently being worked in ITIN Operations. The expedite folder(s) may be placed on top of a batch cart and flagged with an 8 X 11 red paper. If a large number of expedite batches are present, they may be on a separate cart.

  
  

• Form W-7 with returns

• Form W-7 Renewal with returns

• Form W-7 SP with returns

• Form W-7 SP Renewal with returns

• Form W-7 without returns

• Form W-7 Renewal without returns

• Form W-7 SP without returns

• Form W-7 SP Renewal without returns

• Undeliverable CP 565, 567, 574

(4) Incoming batch carts contain:

• Clipboard with the inventory log

• Tax examiner batch check out log

• Completed 10194 card in the color corresponding to the day of the week the card was put into inventory

(5) The clerk checking in the batch carts must:

• Remove the blue cart covers from each cart. Fold the covers and lock the hooks together and place on the appropriate tower.

• Check the 10194 card to ensure the correct color is used and that the information written is correct. If the color card is incorrect, get a correct color 10194 card and write the correct information on it. Inform the lead or manager and they can make batching aware of the error.

• Check each folder to ensure it is in the correct cart. If the incorrect work is sent, inform the lead or manager to have the cart sent back to batching.

• Compare the copy of the cart inventory control log with the carts received.

• Place a check mark and include your SEID and date on the inventory control log in the section provided to indicate that you verified the information is correct.

• Punch three holes in the inventory control log sheet and place in the front section of the inventory control logbook.

(6) If all the information on the batch carts is correct, the clerk will:

• Tape the 10194 to the upper left corner of the batch cart (near slot 1)

• Attach the correct flag that coordinates with the program on the rear right side of the cart using large binder clips: Correspondence cart, red flag; Expedite cart, black and white checkered flag; Undeliverable cart, yellow flag; W-7 with card, green flag; W-7 without cart, orange flag

• Place the clip board on the top of the cart. Make sure the tax examiner and clerical sign out sheet is attached.

• Move the cart to the correct staging location and place in Julian date order and then cart number order.

(7) Once the cart is in the staging area, the clerk then processes the CP and Undeliverable Towers as follows:

• Removes the plastic wrapping from the tower

• Arranges the boxes by type and then Julian date

  Note: Some boxes may have mixed dates. Place these last within their type sort.

• Counts the CP and/or Undeliverable boxes.

• Logs the boxes into the Extraction logbook using the Hub Weight/Count from the inventory sheet.

• Number the CP and/or Undeliverable box using the next available sequential number in the Extraction logbook.

• Transports the boxes to the Suspense Wall and places on the corresponding shelving unit.

(8) If any inter-office mail is also on the tower, the clerk disperses it to the correct teams. They also pick up any outgoing mail or tax examiner corrections from the teams.

(1) ITIN Clerical receives most ITIN mail already batched from the RCO ITIN Batching Function. The mail described below is routed directly to ITIN Clerical for batching. The quantity in each batch of work depends on the sort. Local management or the ITIN Policy Section must approve any deviation. ITIN Clerical will batch work as shown in the table below:

(2) Batch CP 566 notice responses as follows:

• Using the Suspense logbook, sign out a box of CP 566 to be batched.

• For a Family Pack, edit the number of CP 566s on the bottom left corner of the CP notice in the family pack.

• Separate Form W-7 with and without tax returns.

• Ensure supporting documentation is associated (pulled from the suspense wall) to the correct CP 566 (check the DLN and name to ensure it matches the CP 566 letter).

• Batch in groups of 25.

• Place in a 2-inch folder. Complete the batch slip including checking CP 566 and writing the earliest received dated. See Figure 3.21.263-2.

• Batch undeliverables separately with the batch slip marked "undeliverable".

• Add the designated color card behind the batch slip and edit the word "undeliverable" (if applicable) to distinguish it from the regular CP 566 inventory.

• Complete Inventory Sheet. See Figure 3.21.263-1.

(3) Form 4442 is an internal referral entered in RTS as Form 4442. Form 4442 can be received in paper or fax form. Most Form 4442 are faxed directly to the ITIN Tax Examiner area and they batch the Form 4442. Date stamp paper Form 4442 and batch as “correspondence”.

(4) Secure a batch cart for each unique category which will hold up to 21 individual batches. Follow the steps in the table below to complete each batch.

(5) Follow the steps in the table below for end of shift work:

(1) Designated clerks in the Clerical Units control the flow of incoming and outgoing mail. The designated clerk for each clerical unit is called the “runner”. The runner’s duties include the responsibilities in IRM 3.21.263.6.2.3.1, Control of Work Received and the following in the table below:

(2) When the work leaves the initial ITIN clerical point known as the shipping and receiving area (previously called the HUB), it is placed in the CP batching area or the tax examiner staging area. The person working the shipping and receiving area is responsible for duties listed in IRM 3.21.263.6.2.3.1, Control of Work Received, as well as the following:

(1) Tax examiners (TEs) perform various types of technical review including document certification and RTS entry.

(2) Following the TE Identification Document Certification (IDC) process, ITIN Clerical Unit performs additional steps including:

• Personally Identifiable Information (PII) Verification

• Stripping return document envelopes

• Removing and filing the Cart Inventory Control Sheet labeled "certification"

• Releasing the work

(3) Following TE RTS entry, ITIN Clerical Unit performs additional steps including:

• Printing Status Sheets

• PII Verification (for inventory that did not route through the IDC process)

• Stripping the work

• Sorting the work

• Releasing the work

(4) This section provides guidance for the clerical staff after assignment of the initial Form W-7 status and completion of the batch by the technical area.

(1) After Form W-7 is processed on the ITIN RTS, a final status is assigned to each application. The status information and associated DLN appear on the related Status Sheets that are generated by RTS and are printed by designated clerks and associated with the application. The following information provides guidance on printing and associating the Status Sheets from RTS.

(2) Access the batch in RTS via IRM 3.21.263.9.2.5, Inventory Tracking Search Screen, using the batch number as the primary search criteria. Click Submit. When a search result is generated, click on the view link in the search results table to be directed to the Inventory Tracking View Screen, see IRM 3.21.263.9.2.2. Go to the "Reason for Change" field. If Batch Quantity is different from Batch Quantity Completed, select Batch Quantity and click the Edit Batch button. Change the quantity and click Submit.

(3) If the Batch Quantity is the same as the Batch Quantity Completed, select "Batch Print" and then click the "Edit Batch" button.

(4) Click on the Print button. The Final Status Sheets will generate.

(5) On the upper left corner of your screen, click File and select Print to print the Final Status Sheets which completes the batch in RTS.

(1) Sign out a batch from the strip/sort cart. Enter your Single-Entry Identifier (SEID) and the time you remove the batch on the strip/sort log located on top of the cart.

(2) Batch numbers are printed on the Batch Cover Sheet that is attached to the folder. Verify the status sheets attached belong to the batch in hand before continuing with processing. The batch number is an eleven- digit number that is comprised of the following elements:

1. Position 1-3, Julian Date

2. Position 4-5, File location, i.e., 20 =Austin

3. Position 6-8, Batch Cart Number

4. Position 9-10, Slot Number

5. Position 11-14, Year (prior to April 25, 2016, this is position 11 only)

(3) Associate each FINAL Status Sheet to the corresponding Form W-7.

1. Compare and verify against the Form W-7:
   •Document Locator Number (DLN)
   •Date of Birth (DOB)
   •Name spelling, first, middle and last (see IRM 3.21.263.6.3.5.3).

2. If items match, staple Status Sheet to the Form W-7 in the upper left-hand corner.

3. If any listed item does NOT match, prepare a Tax Examiner Action Sheet (TAS) and return to the Tax Examiner (TE) for verification. Leave the envelope attached.

(4) Detach any forms attached to the W-7 that have been classified by the TE with a large red C. Check IRM 3.21.263.6.2.3.8 for information on documents that may or may not be classified.

(5) Refer to IRM 3.21.263.6.2.3.7 for required action based on the final status of the application and IRM 3.21.263.6.2.3.8 for additional clerical strip/sort guidelines.

(6) Check for a date stamp when a prior year return or a current year return is received after 4/22/cycle (CY). If no date stamp is present, complete a TAS to return to the TE for correction.

(7) Sort documents in the following categories.

(8) Separate all sealed envelopes into domestic and international mail.

(9) Any applications without a corresponding status sheet, attach a TAS requesting a batch number and give to your Lead. If part of a batch, provide the corresponding batch number and place the applications in the designated area.

(10) When stripping and sorting Forms W-7 with and without tax returns, each batch requires a file and suspense folder. Once the batch is stripped and sorted, place all individual files containing assigned and rejected Form W-7 applications with attached status sheets in DLN order in a 2-inch (Q) folder and files containing suspended applications in a 1-inch (F) folder in DLN order.

(11) Use the table below to prepare file folders.

(12) Count the Form W-7 in the assigned and rejected folder. Write the count on the short-slanted side of the 2” folder in red erasable ink.

(13) Count the Form W-7 in the suspense folder. Write the count on the back of the colored 10194 card in red erasable ink.

(14) Count each Sort and complete a sorting cover sheet.

• Circle the correct Sort

• Edit the count (50 max)

• Edit SEID

• Edit team number

• Edit date

(15) Sign in the completed batch on the Strip/Sort log; enter time returned.

(16) Count domestic and international envelopes into separate bundles of no more than 25. Deliver to the designated baskets on the Release Tower.

(17) Place all TE corrections in designated area.

(1) Stripping actions for each application are based on the final status of Form W-7.

(2) Do not separate application packages with the purple Patterns and Trends Identification Desk (PTID) referral form and process as follows:

1. Associate the Status Sheet to each Form W-7 application

2. Stagger Form W-7 applications with 1040 tax returns. Stagger multiple applications so each Form W-7 is visible. Tax returns should be attached and staggered in descending order with the oldest in front. See Exhibit 3.21.263-44.

3. Keep the envelope with the case

4. Do NOT staple the cover sheet but attach it with a paper or binder clip.

(3) Follow the table below after the Final W-7 Status Sheet is printed and associated to the Form W-7:

(4) Cases in R 99 status are pulled daily from the Suspense wall and placed on a cart for strip/sort. Sign out one batch at a time by listing your SEID, the time and your team number. Process final status Reject R 99 application packages as follows:

• Edit “R 99” in red ink in the top left corner of the application on the Status Sheet. The status sheet shows the previous Suspense Status.

• Circle out any other status codes present.

• If blank, stamp or edit "ITIN Reject" in the TIN area of any attached return next to the applicant's name.

• For any rejected primary or secondary applicant with a Schedule SE, ensure the applicant’s Date of Birth (DOB) is edited in MM/DD/YYYY format next to the TIN box and the name control is underlined in red ink. Route to Entity for IRSN assignment.

• For renewals, check Line 6f on Form W-7:
  •If the tax return TIN box is blank and information is on Line 6f, fill out a TAS for TE corrections.
  •If the tax return TIN box is not blank and the number is the same, no edit is necessary.
  •Do not white-out or circle the pre-typed number; leave as is
  •No DOB edit is required

• For HR 2 (obsolete):
  •Circle out "HARD REJECT"
  •Stamp "ITIN REJECT" on the Form W-7
  •Stamp the TIN box on the tax return "ITIN REJECT"
  •Remove the local flag.

• For R 99 cases previously tagged red or orange by local procedure:
  •Edit tax return and Form W-7,
  •Do not separate,
  •Leave Holey Joe containing Form 14433 and envelopes with identity documents with application package
  •Return to the Secondary Review Team (SRT)

• If Form 2848 or Form 8821, is not edited with the "ITIN", "ITIN Reject" or "No W-7" in the TIN area, edit.

• Stamp check copies with assigned 3-digit PII stamp and, if a check copy is not edited with an ITIN or "ITIN REJECT" and the DLN, edit as follows:
  •Primary TIN (secondary TIN if the primary does not have a valid TIN), OR
  •ITIN Reject and the primary or secondary ITIN DLN if neither has a valid TIN

• Ensure copies of ID for which no Form W-7 is enclosed are edited with a large red "C." If not, edit and classify.

• Ensure copies of ID marked with a TE ID stamp are edited with a large red "C". If not, edit and classify.

• Attach all IRS forms such as 3949, 4868, 8822, Form W-7 edited as W-7A, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than ITIN issues, and state tax returns to the latest federal tax return.

• See IRM 3.21.263.6.2.3.8 for Form 2848/8821.

• If no return is enclosed, take the items listed in the preceding sentence to the appropriate area to be routed per the Document Routing Guide, keeping all documents for the same TIN together.

• Attach Form 3471 E (Edit Sheet) only to R 99 applications where the return requires a RPD.

• Edit the R 99 report date as the RPD onto Line 4 of Form 3471 E. See IRM 3.21.263.6.10.6.

• Enter your completed time and the count of your batch in the cart inventory log.

(1) Listed below are additional stripping guidelines for the Clerical Unit. When no federal tax return is present, route any forms not listed below such as Form 1040-ES and Form 4868, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than Individual Taxpayer Identification Number (ITIN) issues, and state tax returns to the appropriate area per the Document Routing Guide. Keep all documents for the same Taxpayer Identification Number (TIN) together.

(2) If a Form 2848 or Form 8821 is attached refer to the table below for further processing guidelines.

1. Keep Form 2848, Form 8821, and any related general power of attorney together.

2. Keep all pages of Form 2848 together. Some Form 2848 have more than two pages.

3. Classify the Form 2848 if:
   •Form 2848 is annotated "No W-7" in the area of Line 1 on Form 2848 or if
   •The TIN area is blank and no Form W-7 is attached for the Form 2848 taxpayer.

(3) If applicant is in final status and Form 2848 or 8821 is not edited with the ITIN, "ITIN Reject", or "No W-7", complete Tax Examiner Action Sheet (TAS) for correction.

(4) An annotated large red "C" is deemed classified waste and should be properly discarded. If the Technical Unit has classified any of the items below, refer to your lead/manager. Do not classify the following:

• Original supporting documents. If in doubt, treat as original.

• If an envelope has a "C" written on it and contains an original ITIN card(s), the ITIN card(s) should be destroyed as they are no longer needed.

• Any attached tax return (Form 1040, etc.) or,

• Form 2848, Power of Attorney and Declaration of Representative (POA),

• Form 8821, Tax Information Authorization (TIA)

• Any cases from the Suspense Wall

• Form 4442 (Except if no action taken by tax examiner and marked classified ("C")

• Form W-7 unless Form is blank. See IRM 3.21.263.6.3.2

• IRS forms or notices from outside of ITIN

(1) Designated clerical employees are responsible for ensuring identification document(s) are returned to the person(s) listed on the Form W-7(s). Applications with original / CCIA documentation that was reviewed prior to RTS entry and returned to the taxpayer will include document copies with an Identification Document Certification (IDC) form.

(2) These employees will ensure the applicant’s name, identification document(s) and mailing address are correct using the following:

1. Form W-7 Line 1a for name and Line 2 for mailing address

2. Identification document(s) (ID)

3. Form 14433

4. Self-Addressed Stamped Envelope (SASE)

5. Prepaid Envelope (e.g., FedEx, UPS, etc.)

(3) If the IDC form is present, also ensure the following:

1. Legible copies of original / CCIA documents in the return envelope are present,

2. First, middle, and last names on the IDC match Form W-7 Line 1a,

3. DOB on the IDC form matches the DOB on Form W-7 Line 4,

4. Comments are present on the IDC when a Self-Addressed Stamped Envelope (SASE) or prepaid envelope (e.g., FedEx, UPS, etc.) is used.

5. No documents are found in the bundled Holey Joes.

   Note: If documents are found in the Holey Joes, associate the document(s) with the appropriate Form W-7 application(s) and return the packet for correction.

(4) Verify the contents of each envelope:

1. Verify the name on the ID(s) matches the name on the attached Form W-7(s). See IRM 3.21.263.6.3.5.3.

2. Verify the name is correct on the Form 14433 using the Form W-7.

3. Verify address on envelope is correct using the Form W-7.

   Note: An address change may be found on the Form 8288, CP 566 or Correspondence.

(5) Self-Addressed Stamped Envelope (SASE) envelope:

1. Verify the name on the ID(s) matches the name on the attached Form W-7(s). See IRM 3.21.263.6.3.5.3.

2. Verify the name is correct on the Form 14433 using the Form W-7.

3. Accept name and address on the envelope as provided by the ITIN applicant.

4. Ensure the envelope has a return address and postage.

(6) Prepaid Envelope (e.g., FedEx, UPS, etc.):

1. Verify the name on the ID(s) matches the name on the attached Form W-7(s). See IRM 3.21.263.6.3.5.3.

2. Verify the name is correct on the Form 14433 using the Form W-7.

3. Do not open or remove plastic name/address protective covering.

4. Accept name and address on the envelope as provided by the ITIN applicant.

5. Ensure the envelope has postage.

(7) If the name, ID, address, return address and postage are verified, stamp each correct Form 14433 in the lower right-hand corner with your assigned PII verifier stamp, replace the IDs and the Form 14433 in the windowed envelope, and seal the envelope. Ensure the Form 14433 name and address are visible in the windowed envelope.

(8) Reassemble the Form W-7 application(s) and return them to the batch folder. Stamp the lower right-hand corner of the Batch Cover Sheet with your assigned PII verifier stamp once the entire batch has been reviewed. Return the batch to the appropriate cart slot for further processing.

(9) If any discrepancies are identified, return the Form W-7(s) and envelope(s) to the team manager for correction in a manner as determined by local management.

1. Complete a local PII Verification Potential Disclosure sheet for each envelope containing a PII discrepancy. Complete a Tax Examiner Action Sheet (TAS) and return the application to the tax examiner if an error other than PII is found.

2. Place the unsealed envelope(s) containing the ID(s) and the Form 14433 in an interoffice envelope. Attach the interoffice envelope to the Form W-7(s).

3. Associate the printed status sheet(s) with the case(s) in error, leave all remaining status sheets in the batch.

(10) Do Not seal the envelope(s) for Form W-7 applications containing a flag for Secondary Review Team (red flag, orange flag, PTID), a Clerical Action Sheet or ≡ ≡ ≡ ≡. Place the unsealed envelope with the IDs and the Form 14433 into an interoffice envelope and attach to the Form W-7(s).

(11) For incomplete batches, remove the affected DLNs from the batch and associate with the "Batch to Remain Incomplete" printout sheet. Place the unsealed envelope(s) in an interoffice envelope and attach to the Form W-7(s). Route applications as determined by local management.

(1) Original delinquent returns are returns received after the required or extended due date. The Statute Unit must process newly received delinquent returns and forms 1040-X with imminent statutes (that have expired or will expire in the current year) to determine if the return is an original delinquent or an amended return. If a tax return is for a tax year that is three years or more in the past, including domestic, international, and otherwise annotated returns, these are delinquent returns requiring expedited statute referral. For example, in processing year 2022, returns for 2018 and prior should be referred to the Statute Unit. Do not include "IRSN Rejects" as statute referrals but do refer those returns marked "copy". Statute cannot process a return without a TIN.

(2) Applicants may attach multiple tax year returns to the Form W-7. When sorting completed tax examiner work, the clerical function must review the tax year on all attached returns and identify all statute returns (both balance due and refund returns). In most circumstances, the clerical function will be ensuring that a refund return is forwarded for processing timely to limit refund interest paid on a refund return.

(3) The assessment statute expiration date (ASED) expires three years from the return due date or three years from the return received date, whichever is later. The refund statute expiration date (RSED) expires three years from the return due date or received date, or two years from the date the tax was paid, whichever is later.

(4) When a delinquent return with an imminent statute is identified, ITIN Clerical will take the following steps:

• If the primary and secondary ITINs are assigned, then route the return to the Statute Unit.

• If the primary or secondary ITIN applications are rejected, then route the return to Entity Control for further processing.

• If the primary or secondary ITIN applications are suspended, follow the normal procedure stripping process for the suspended applications. See IRM 3.21.263.6.2.3.7.

(1) Work that is released from the ITIN Clerical falls into two categories:

• Release Tower

• Cycle Control Unit (CCU) Tower

(1) The Release Tower consists of returns and return related documents that will be routed to the Austin Submission Processing Center.

(2) The work is grouped in baskets on the tower based on the type of document and the destination/stop number as outlined below:

(3) Empty the baskets of contents and record the volume on the Truck Departure Times (work released) Sheet in the appropriate time slot.

(4) When releasing returns to Receipt and Control Batching the following rules apply:

• Bundle in groups of 50. Only the last bundle may be less than 50 if there is not a sufficient volume of documents available.

• Group the bundles together (i.e., rubber bands or binder clips). Do not use staples.

• Attach a Form W-7 Tax Return Batch Delivery Tracking Sheet to each box.

  Note: During peak season a batch cart may be used instead of boxes due to high volumes. Attach only one cover sheet to the cart before wrapping.

(5) Place documents going to Stop 6054 on a batch cart and documents going to Stop 6722 on a separate cart before wrapping the cart and routing to the dock area for pick up. Place state and statute returns and Form 1040-X in boxes with a routing slip that identifies the destination prior to placing on designated tower (with delivery label). Place outgoing/stop mail in mail baskets/tubs prior to placing on designated tower (with delivery label). Each tower must be wrapped and identified with a Routing Sheet to the Austin Submission Processing Center and placed on the dock for pickup.

(1) The CCU Tower consists of Files Folders (assigned and rejected applications) and Suspense Folders.

(2) Refer to the guidelines outlined in the table below for Files Folders (Document 6982):

(3) Suspense Folders are kept together and reviewed. Refer to the guidelines outlined in the table below for Suspense Folders.

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(9) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(10) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(11) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡

(12) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) The Suspense Wall consists of Forms W-7 that require additional information before an ITIN can be assigned. The applicant is sent a CP 566 Notice and given 45 days to respond. The application is then held awaiting a response from the applicant and placed in a Suspense Folder. Suspense Folders are loaded on stripping carts before being delivered to the Suspense Wall area.

(2) The ITIN Suspense Wall is maintained in DLN sequential order. English (20294/20296) and Spanish (20292/20298) applications are not separated on the Suspense Wall.

(3) A special section of the Suspense Wall is used to hold Form W-7 packages sent Form 14415 via the Hard Reject 2 process. These are held awaiting additional documentation. File these applications in DLN order in subsections for each processing date. Mark the subsections so that it can be readily determined when 65 days have elapsed since the Form 14415 was sent.

(1) The Suspense Wall goes from right to left for filing purposes. When one row is full, then go to the next row, starting back on the right. When one section is full, go to the next section beginning again in the upper right corner. Because files are constantly being added and removed you will eventually need to begin again where the wall originally started. The wall area may need to be expanded if there is not enough room to accommodate new folders.

(2) Loose Suspense Files come from mixed batches stripped or from corrections. You should be able to place these in folders already on the Suspense Wall. The following guidelines apply:

• Locate the coordinating folder by checking the DLN (minus the last 3 digits).

• Place the case inside. Be sure to maintain the DLN order of the status sheets.

• Make a folder if no folder exists (i.e., batch had no other suspense files, file arrived at the wall before its original batch) on the wall for the file and place the folder on the wall in DLN order.

(3) Loose Suspense Forms 1040 are tax returns that need to be attached with their suspense case. The returns should have a Clerical Action Sheet attached with the DLN and batch number written on it. The following guidelines apply:

• Locate the file folder on the wall.

• Locate the specific application it is associated with and attach to the Form W-7 or family pack. If multiple returns apply to an application, stagger the Form 1040 by year in descending order. See Exhibit 3.21.263-44.

• Request a status sheet be printed (using the batch number and DLN of the associated Form W-7), if the file is not on the wall, and attach to the front of Form 1040 and place on the wall. It will remain on the wall until it is associated with the original Form W-7 or goes to R 99 status.

• Send requests for research for the batch number and DLN to the designated team if there is no DLN.

(1) Designated clerks will pull cases from the Suspense Wall. Cases are pulled when a taxpayer response to CP 566 Suspense Notice or Form 14415 is received, a Form W-7 application package has a CAS with the DLN of the suspended cases, or the time frame to hold the suspense case has expired.

(2) The following guidelines apply to pulling suspense cases from the wall:

• Sign out a box and create another box for the notices that are found and associated with their suspense cases and attach the designated cover sheet indicating it is "Ready to be Batched".

• Locate the suspended cases on the wall by the DLN provided on the notice. If suspense case is not located on the wall, write in red ink "N.O.W." and the current date on the notice or Form 14415.

• Determine if the suspended case is a single application or part of a family pack. If a single, associate the notice/Form 1415 with the case using paper or binder clips. If part of a family pack, and you have a notice/Form 14415 to associate with all suspended cases in the family pack, pull the entire case off the wall. Otherwise, you will need to file all notices/Form 14415 that you have inside the folder with its corresponding suspense case. You will also need to place the designated color marker in the folder according to the day you do it. Each number represents a particular day (i.e., Monday = 1, Tuesday = 2, etc.).

• Pull all cases that have expired their hold time and place in the yellow tag basket. Pull cases by number for the numbered day of the week that you are working. For example, on Monday, pull all folders having a "1" marker and batch them. On Tuesday, pull all folders with a "2" marker.

• If the suspense case has a FIRPTA tag, associate it to the notice and place in the FIRPTA basket.

• Place boxes of the notices that are "Ready to be Batched" on the Batching Tower for batching as suspense inventory responses.

(1) Applicants in status R 98 are flagged to show when 65 days have elapsed. Daily:

• Pull the W-7 applications and all related attachments 65 days old from the suspense wall.

• Edit "R 98" in red ink in the top left corner of the application on the Final W-7 Status Screen page that is already attached. Circle out any other statuses present.

• Stamp or edit "ITIN Reject" in the TIN area of any attached return next to the applicant's name and any Form 2848 or Form 8821 not previously edited.

• Attach Form 3471-E, Edit Sheet and edit the 65th day as the RPD only for returns going to processing.

(2) Applicants with Hard Reject status 2 with Form 14415 sent have 45 days to respond. Take the following actions:

• Daily pull all flagged cases with all attachments when 65 calendar days have passed since the Form 14415 was sent.

• Stamp or edit "ITIN Reject" in the TIN areas next to the applicant’s name on any attached return listing the applicant.

• Attach Form 3471-E as needed to the tax return(s) and notate the 65th day as the RPD.

• Route tax returns with DOB edited next to the primary or secondary applicant’s TIN box to Entity.

• Route tax returns with a TIN in the primary or secondary taxpayer’s TIN box for processing.

• Route Form W-7 to Files.

(3) Applicants that are issued a Suspense Notice (CP 566) are given a time frame of 45 days to respond. If a response is not received within the allotted time, the Form W-7 systemically moves from Suspense Status to Reject Status "R 99" and will appear on the ITN 0099 Report. The ITIN 0099 Report is printed daily by the Clerical Manager or designee. ITIN Clerical will take the following steps to address applications in "R 99" status:

• Review the report daily for applications that have moved from Suspense to Reject Status,

• Pull the Form W-7 applications listed on the report and all related attachments from the suspense wall,

• Highlight the DLNs on the report that are found. Write N.O.W. on the report next to the DLNs not found,

• Place the pulled notices on an empty batch cart in bundles of 50. Pull empty folders from the Suspense wall. When the report is done or the cart is full, give the cart to the clerical lead. The lead will place a sign out sheet with the RPD date the same as the R 99 report date on the cart. The cart is now ready to strip.

(4) Form 4442 - Inquiry Referrals

1. TAC offices will prepare and fax Form 4442, which will list the DLN of the application and the action requested, to the ITIN Unit.

2. Associate the Form 4442 with the file.

(5) Use the following priority order when working Form 4442(s):

• Suspense cases from TAC (pull file from suspense wall)

• General Inquiries

  Note: Missing Document Requests (MDRs) should be placed in the appropriate basket in the Lead area.

(1) The ITIN Unit has 60 days to return original supporting identification documentation to an ITIN applicant.

(2) If the applicant has not received their original supporting identification document(s) back within 60 days of the date they mailed it, they may contact the IRS and request research for the missing documentation. A missing document request is then prepared.

(3) Any Missing Document Request (MDR) inquiries received in the Clerical Unit will be routed daily to the designated team for appropriate research and actions.

(4) Original documentation that is part of a "Suspense Duplicate" should remain attached until associated with the original application on the wall and worked to assigned or rejected status.

(1) After the Technical Unit has performed the research to obtain a better address of record for the applicant, they will complete the cart and return it to the clerical unit.

(2) ITIN clerical will take the following actions to complete the process:

(3) If a better address is not found and original supporting identification document(s) is present, the document is routed to the designated ITIN team to maintain the undeliverable file of original supporting identification document(s).

(1) There are two types of documentation that are associated with Form W-7:

• Supporting Identification Documentation, and

• Exception Documentation

(2) Supporting identification documentation is required with Form W-7 as proof of the applicant's identity and foreign status. The documentation must also be current (unexpired) and meet certification requirements.

(3) Exception documentation is required with Form W-7 if the applicant is claiming exception criteria (in lieu of attaching a tax return) when applying for an ITIN.

(1) Before entering the W-7 to the ITIN RTS, evaluate the supporting identification document(s) for:

• Validity (must meet certification requirements; see IRM 3.21.263.6.3.4.2.1).

• Proof of identity, and

• Proof of foreign status

(2) The supporting identification document(s) provided by the applicant must be from the acceptable list of thirteen documents required for ITIN assignment. The applicant must submit a passport or at least two other valid documents.

• At least one of the documents must contain a recent photo (unless a dependent under 14, or under 18 if a student).

• Applicants under 18 must submit a civil birth certificate (unless a passport is submitted) along with another acceptable document.

• Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency unless they are a dependent of U.S. military personnel stationed overseas, from Canada or Mexico and claimed on a tax return for year 2017 or earlier, or from Canada or Mexico and claimed for an allowable tax benefit (excluding ODC) on a tax return for year 2018 or later. See IRM 3.21.263.5.6.

• Do Not Accept Emergency Passports for New or Renewal applications for Dependents.

• Certifying Acceptance Agents (CAAs) are required to submit a Certificate of Accuracy (Form W-7 COA) with the Form W-7 which provides specific identity and foreign status information reviewed by the agent. See IRM 3.21.263.4.2 for a definition of valid COAs.

• CAAs must also attach copies of the original or certified copies of all supporting identification documents (ID) authenticated for primary and secondary applicants.

• CAAs must attach copies of original/certified copies of birth certificates or passports authenticated for dependents.

• All other ID for dependents must be original or certified by the issuing agency. See IRM 3.21.263.5.6 for situations when notarized copies are acceptable.

• CAAs must provide exception documentation substantiating the exception claimed if a tax return is not present. See IRM 3.21.263.6.3.5.2 and IRM 3.21.263.4.2

• If the Form W-7(COA) is not signed by the Authorized Representative/responsible officer, the COA is invalid

(3) The table below provides a general description of the 13 types of acceptable supporting identification documents.

Emergency Passports are acceptable ONLY for Renewals for both Primary and Secondary applicants. The Passport cannot be expired prior to Signature Date of the application.

(4) Use the following priority order to identify acceptable supporting identification document(s):

• Passport

• Photo ID. If loose photographs (not attached to any documentation) with no identifying information are found in the W-7 application package, see IRM 3.21.263.6.3.4.2.5.

• All others such as medical records and school records. A photo is not required if documentation is medical/school record for an applicant under age 14 (under age 18 if a student).

(5) If a combination of documents is presented, you must determine if the combination is acceptable and meets the required supporting identification document(s) criteria for foreign status and identity. For example, applicant presents expired passport, valid current state driver's license, and valid birth certificate. The combination of valid driver's license and birth certificate is acceptable as supporting identification documentation; therefore, the expired passport will not be considered in terms of foreign status and identity application requirements.

If the application indicates civil unrest in the country prevents securing all required identification, pull for the lead to elevate through proper channels to the ITIN Policy Section (IPS) for a determination.

(6) CAAs:

• Review supporting identification documents, and

• Attach copies of the original ID or certified copies (certified by the issuing agency) of the ID authenticated for primary, secondary, and dependent (copies of birth certificates and passports) applicants. CAAs must send original or certified copies of all other dependent ID. See IRM 3.21.263.5.6 for exceptions. Supporting identification document(s) attached to a case and listed on the COA that are invalid such as expired documents or age criteria exceeded for medical/school records make the COA invalid.

• The Certificate of Accuracy (COA) must stay attached to the application, do not detach.

(7) Designated Taxpayer Assistance Centers (TAC) can review 11 of the 13 original and CCIA ID(s) for primary and secondary applicants appearing in person. They cannot authenticate School (valid for applicants under 18 years old) and Medical (valid for applicants under 6 years old) records. They can only authenticate passports, national IDs, and birth certificates for dependent applicants appearing in person. Dependent applications must include original and/or CCIA ID(s) for all other ID types regardless of the applicant’s age. The Designated TAC offices must also provide:

• A Field Assistance Document Action Sheet (FA-DAS) listing the ID(s) authenticated including SEID and/or employee badge number

• Copies of the authenticated ID(s) and other required documentation. See IRM 3.21.263.5.6

• Original/CCIA ID(s) not authenticated.

3.21.263.6.3.4.2.1 (09-10-2024)

Supporting Identification Document Certification Requirements

(1) Supporting identification document(s) must meet certification requirements in order to be considered valid for ITIN assignment. This means that the document(s) presented must fall into one of the following categories:

• Original

• Certified

• Notarized documents (acceptable for Military Overseas ONLY)

(2) All Form W-7 applications must enclose original or certified copies (certified by the issuing agency) ONLY. Notarized copies are acceptable for these situations ONLY:

• Reason code "d" is checked (military overseas with APO/DPO/FPO address or foreign address AND military ID)

• Reason code "e" is checked (military overseas with APO/DPO/FPO address or foreign address AND military ID)

• See IRM 3.21.263.5.6 for acceptable ID for Military Overseas applicants.

Finnish documents are certified by the Finnish Maistraatti or DVV and may include a notary seal and apostille. See (4) below.

(3) Original documents are:

• Not changed from the initial state, and

• Not a copy or replica of the original

Note: Non-government issued documents (such as school records, medical records, utility bills, and bank statements) are often only available electronically and must be printed out for submission with the Form W-7 application. These printed documents are considered original. See your Lead if you have questions about a document and its certification status.

If reason code "f" is checked and a return is attached, the ID must be original or copies certified by the issuing agency. SEVP ID processing does not apply in these cases. See "ID Certification" in
IRM 3.21.263.9.3.2.1.

(4) Certified documents such as passports and birth certificates are certified by the issuing agency. This is the foreign agency that issues the ID. For most countries, national government agencies issued the ID and are the ones to certify it. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:

• Have an original stamp and/or an ink seal ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• May have original ribbons, wafers, wax, or eyelet grommets.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

If at any time during review of the application the employee feels that the risk is high, flag the Form W-7 application package to identify the questionable/altered documents for secondary review as determined by management.

If the document is both notarized and certified by the issuing agency and meets all certification requirements, consider the document certified by the issuing agency.

Additional facts about certified documents are listed in the table below.

Origin	Authority/Actions
Consulates or embassies for foreign countries with foreign diplomatic representatives stationed in the United States	Can certify the authenticity of their own country’s government issued documents.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Can certify their own government issued documents.
U.S. consul/embassy employees	Can certify foreign documents. U.S. consul employees may certify the document itself or attach a separate authentication sheet (usually attached with an eyelet grommet). Examples of consul authentication include consul stamps, seals, ribbons, wafers, wax, and eyelet grommets.
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Photocopies or faxes of notarized documents of certified documents	Are NOT acceptable.
Faxes or photocopies of certified documents	Are NOT acceptable
Faxed or E-mailed copies	cannot be certified.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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Finnish Maistraatti (registry offices) or Digital Population Data Services Agency (DVV) are local state administrative authorities	Can certify Finnish documents. These state offices are also notary publics so the document may have a notary seal and an apostille. Accept these as certified by the issuing agency.
The Chinese (People’s Republic of China which includes Hong Kong and Macau) Public Notary office is an agency of the Ministry of Justice of the People’s Republic of China	Can certify Chinese documents such as birth certificates, ID cards, and driver's licenses. These officials are notary publics so the document will have notary seal. Accept these as certified by the issuing agency.

Certified copies from the issuing agency documents (CCIA) are copies of the original document that have been certified by the issuing agency or official custodian of the original record. Use the table below to determine if the CCIA document is valid.

Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

If...	Then...
CCIA document is from an embassy or consulate office (includes both domestic and foreign offices),	Accept the document as valid if it meets all criteria in this IRM section as well as IRM 3.21.263.6.3.4.2, IRM 3.21.263.6.3.4.2.3, and is valid per IRM 3.21.263.6.3.4.4.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Statement such as For the Contents of the Attached document, this Consulate assumes no responsibility does not invalidate the certification.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) If the application:

• Requires a visa

• Visa is not certified but the passport is certified. Accept the visa as valid when the passport number matches the number listed on the visa.
  This includes:

• Certified by the issuing agency passports with a visa (enter visa as "CCIA").

• TAC reviewed passport with a visa (enter visa as "TAC reviewed").

• CAA reviewed passports with a visa (enter visa as "CAA Reviewed").
  
  See IRM 3.21.263.9.3.2.1.

(6) Notarized documents can be notarized by a U.S. notary, U.S. State Department, U.S. Consul, or U.S. Embassy employee or foreign notaries. Documents notarized by foreign notaries authorized under the Hague Apostille Convention must have an apostille attached. See Figure 3.21.263-5. Some countries issue electronic apostilles that follow the format of Figure 3.21.263-5. The seal displayed in the letterhead logo can be considered the apostille seal or stamp. These apostilles usually have a Uniform Resource Locator (URL) web address which is usually listed at the bottom of the apostille. Consider these valid for the attached document. If the document originates in a country that is not a party to the convention, applicants should have the document certified by the foreign authority that issued it.

Reminder: See IRM 3.21.263.5.6 for instances when notarized documents are acceptable.

:

Notarized documents:

• Have a stamp and usually a raised seal

  Note: Documents notarized by U.S. notaries may or may not have a signature but a stamp or a raised seal will be present. Consider notaries from a U.S. possession as U.S. notaries. U.S. possessions include Puerto Rico, U.S. Virgin Islands, American Samoa, Commonwealth of Northern Marianna Islands and Guam.

• Require no additional authentication

• Have commissions considered valid (current or unexpired) if valid at the time that the document was notarized

• May be a notarized cover letter indicating that the attached supporting ID has been certified. The cover letter must specify what is being notarized. Accept the cover letter as the notice of notarization for the individual applicant.

Caution: Photocopies or faxes of notarized documents are not acceptable. Faxes or E-mail copies cannot be notarized

Note: A notary notarizes a copy of a document to attest that they saw the original document. If the U.S. notary uses black ink, it may be difficult to distinguish copies from originals. If this is the only issue in doubt for the ID, accept the U. S. notarized document as valid.

Exception: If a copy of a visa is not notarized but is accompanied by a copy of a notarized passport with the same number, accept as valid.

Reminder: Do NOT accept documents notarized by a foreign notary whose country is not authorized under the Hague Apostille Convention. See Figure 3.21.263-6 for a list of Hague Apostille Convention members. Documents issued by countries not listed in the Hague Apostille Convention must be certified by the foreign authority that issued it.

.

(7) If the supporting identification document(s) is in a foreign language, see Exhibit 3.21.263-31, Common Spanish Words, and Exhibit 3.21.263-32, Common German Words, if applicable. If you are unable to understand the document in the foreign language and a certified translation is not attached, request a certified translation. See IRM 3.21.263.9.3.2.1.
Certified translations MUST be attached to the supporting identification document(s) and signed by the official performing the translation. Do NOT accept a certified translation only as a substitute for the supporting identification document(s) authenticity. The supporting identification document(s) MUST be considered separate from the certified translation. Two documents are required:

• The original or certified ID, and

• The certified translation.

See IRM 3.21.263.5.6 to determine if notarized documents are acceptable.