3.10.73. Batching and Numbering

(1) This IRM contains information on batching taxpayer returns and documents. The objective of the batching function is to:

• Minimize transit time between mail receipt, mail sorting and batching.

• Identify and control all documents with a batch control number for management information reporting.

• Allow work specialization to expedite document examination and sorting.

(1) The following provide authority for the instructions in this IRM.

1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

2. All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

(1) The Director is responsible for ensuring the successful processing of individual and business tax returns through both electronic and paper means.

(2) The Operations Manager and the Department Manager are responsible for:

1. Defining business goals and developing work plans to be accomplished by employees.

2. Directing, coordinating and overseeing work plans of managers and supervisors.

3. Initiating ways to improve efficiency of the department and increasing the quality of work directed.

4. Finding and implementing ways to eliminate or reduce significant barriers to production and improve business practices.

(3) The Team Manager is responsible for:

1. Expediting all remittances to Deposit Unit.

2. Reducing mail delivery time to pipeline processing.

3. Minimizing the time from the receipt of mail through the sorting function to routing.

4. Enabling documents to be examined as quickly as possible and sorted properly.

5. Providing envelope and date stamp needed for filing timeliness.

6. Extracting and separating the work as quickly as possible so it can be controlled.

(4) Team Employees are responsible for:

1. Following instructions contained in this IRM.

2. Updating paper IRM material.

(1) Program Reports: BBTS is used to gather data for receipts, quality review, production and inventory for Batching and Numbering and report and monitor daily and weekly status of the program to completion.

(2) Program Effectiveness: Management measures goals using standard managerial reports by documents processed per hour reports. Each functionality must meet or exceed the program completion date stated in IRM 3.30.123, Work planning and Control Processing Timeliness: Cycles, Criteria, and Critical dates.

(3) Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

(1) Management uses BBTS to capture and track taxpayer return information and production volume.

(1) See below for a glossary of terms commonly used.

(2) Below is a list of common terms related to batching tax returns:

(1) IRM 3.10.72, Campus Mail and Work Control, Receiving, Extracting, and Sorting

(2) IRM 3.13.62, Campus Document Services, Media Transport and Control

(3) IRM 3.10.5, Campus Mail and Work Control - Batch/Block Tracking System (BBTS)

(4) IRM’s are located on Servicewide Electronic Research Program (SERP)

(5) IRM deviations must be submitted in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards and elevated through proper channels for executive approval. Service Center Directors, Headquarter Branch Chiefs and Headquarter Analyst do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through the proper channels for executive approval, ensuring other functional areas are not adversely affected by the change and it does not result in disparate treatment of taxpayers.

(1) Generally, the Lockbox receipts are delivered to the Batching area first, since most of the documents are "processable" and ready to batch. The Lockbox shipment includes a Lockbox Document Transmittal (LDT), like a Form 3210, Document Transmittal, for Batching to acknowledge receipt of the package. See Exhibit 3.10.73-1, BMF Lockbox Document Transmittal or Exhibit 3.10.73-2, IMF Lockbox Document Transmittal. Batching will sign on the first line at the bottom of Page 1 - Package Acknowledgement, SPC Receiving Official(s) Signature/Date.

(2) Packages - Batching will verify receipt of the following non-remit packages and route those items/packages to the proper area:

1. Lockbox Field Coordinator (LFC) Package, if a Quantity/Volume is shown, identify it and contact the Coordinator for pick-up.

2. Deposit Error Rate (DER) Review Package, if a Quantity/Volume is shown, identify it and route to Improvement Team.

3. Form 4868 Review Package, if a Quantity/Volume is shown, identify it and route to Improvement Team. This item is unique to the IMF transmittal.

4. "Incompletes" Envelope, if a Quantity/Volume is shown, identify it and route to Error Resolution following local procedures for your SPC.

5. IDT Returns, if a "Quantity/Volume" is shown, pull them out of the box and route to Batching. Do not shelve these returns. Ensure they are identified as "Remit/IDT" returns to the person inputting to BBTS.

(3) Ensure tamper proof bags, which contain the Unprocessable remits are sealed, and not opened, sliced, torn or any other manipulation that would question the integrity of the bag(s). If no issue with the integrity of the bags or the Quantity, notify Deposit/Pre-Batch to come pick-up the bags. Then, sign on the line at the bottom of page 1 on the "SPC Receiving Official(s) Signature/Date" line. See Exhibit 3.10.73-1, BMF Lockbox Document Transmittal or Exhibit 3.10.73-2, IMF Lockbox Document Transmittal. When Deposit/Pre-Batch arrives for pick-up, give them the signed Transmittal.

(4) Coordinate with Deposit/Pre-Batch to ensure a signed copy of the acknowledgement (page 1) is faxed to the aligned Lockbox site daily, no later than (NLT) 2:00 p.m. local campus time (or the established time agreed upon with the Lockbox site and the campus). A copy of the complete (signed by both functions) transmittal, along with the fax confirmation page, will be given to the designated batching manager daily to keep for the files.

(5) The batching manager is responsible for keeping a copy of Page 1 (and all detail pages) of the LDT for the files in chronological order. A managerial review must be performed at the end of the month to ensure all Transmittals were acknowledged to the Lockbox site. Retention period for the LDT forms is 1 year. Keep a printed copy of the fax confirmation page with the date and time stamp and staple to the corresponding LDT page.

(6) Use OFP 31-140-37200 for acknowledging the LDT.

(7) Contact your LFC if you have questions about the quality of the Transmittal from the Lockbox site, or your procedures for acknowledging and keep the copies.

(1) Forms received from Campus Support or TAC/Field Office sites will be received into Second Sort or Batching sorted into "RS-PCC" and "Non-Remit". For IMF, either Second Sort or Batching will have to sort the "RS-PCC" returns into Full Paid and Part Paid and batch properly. BMF can consider the "RS-PCC" as "with-remit" batches. Campus Support and TAC/Field Sites are not consistent in the way they show that a payment was processed through "RS-PCC", so Batching will have to look at the attached Form 3210, Document Transmittal and/or their "markings" on the return to identify them as "remit" documents. If the remit has been processed through the "RS-PCC" system, always check the "RRPS/Lockbox" Batch Indicator on the BBTS screen. If this box is not checked for the "RS-PCC" returns, it creates an Unpostable condition. TAC/Field Office will stamp the "RS-PCC" documents "Received with Remit"; Campus Support will stamp a Received Date and either edit the "Green Rocker" or write the amount paid in green ink. Use the following table to help identify a return received with a remit.

• "RSPCC" stamped in blue, black, or green ink

• "$" sign stamped in red, green, or blue

• "P" (Partial Payment), "F" (Full Paid), or "R" (Remit) usually edited in the top side margin

• Green rocker (a rocker is a curved line) under the "Balance Due" amount. Generally, if it’s a green "half-moon" line under the "Balance Due" amount, it means Full Paid; if an amount less than the Balance Due amount is edited to the side of the Balance Due line, it means Part Paid.

• Transaction Code (TC) 610 with an amount, or edited near the Balance Due line (shows "Payment with Return")

• Form 3244, Payment Posting Voucher, is attached and an amount shown beside "610" box.

• Green ink in the left corner of the return (KCSPC procedure for identifying Remit returns)

• Date stamped with "Received with Remit/Remittance" on the date stamp

(2) Forms received from Campus Support or TAC/Field Office sites may be received without remit for processing. They will be stamped with their Received Date, when required to be stamped. For timely filed Form 1040 series and Form 94X series they will follow the same rules as the Campus and not date stamp until after the grace period. It is essential that you look at the mailing date on the package or the Form 3210 to determine timeliness. A "drop-off" date of April 18 for an IMF return to a TAC site means timely. Identify remit and non-remit returns as follows:

(3) If the TAC site/Campus Support erroneously submits "RS-PCC" documents in the package addressed to the Field Office Teller Unit Stop Number, they will pull these documents out and route directly to Batching. They will have "RS-PCC" shown on a Buck Slip (or some type of note). Batch these as "With Remit" documents. IMF should sort as Full Paid or Part Paid, if necessary. Check the "RPS" box on BBTS.

(4) If a Form 4868 with an EIN (with no indication of "Trust", "Estate", "Form 1040-NR", or Box 9 checked) is transshipped, batch it under the Form 4868 Disapproved Program 45500. If batched under the Approved program, there is no harm. You are not required to determine a SSN from EIN when routed from Extraction.

(5) Form 4868 with an EIN and the name line includes the word "Trust", "Estate", "Form 1040-NR", or Box 9 is checked, batch for NMF processing.

(1) Two "Funny Boxes" will be set up within Receipt and Control in the IMF Submission Processing Campuses, including all phases (i.e., Extraction, Second Sort, Correspondence, etc.) to identify and pull specific types of documents that are found to be suspicious. There will be one box for "Frivolous Filer" and one box for "RIVO".

(2) You are not required, nor should you take more time to review the attached schedules, Form W-2, or line entries to try to find returns to refer to the Funny Boxes. If you notice items that appear suspicious or get a feeling that the return (or group of returns) or information document (i.e., Form W-2, Form 1099, etc.) does not "look right", then take time to review for the specific criteria. Transshipped returns routed directly to Batching must be reviewed for "Funny Box" criteria first. TAC offices will designate transshipped returns that they believe need to be reviewed by a "Funny Box" function by writing some sort of explanation on a Form 3210. If the function's acronym (e.g., "RIVO" or "Friv Filer") is not shown, make the determination for the proper box. Leave the "explanation page" (Form 3210 or Buck Slip) attached and place those returns in the designated "Funny Box". Follow normal procedures for the remaining returns.

(3) "Frivolous Filer" are returns that contain some frivolous language or markings about filing a return, or the return will have zero wages, all zeroes on the income lines, and a refund, or something similar. Refer to IRM 3.10.72.16.2, Loose Schedules, Forms, and e-file Documents, for more details, but they are usually trying to "make a statement", shown by the following:

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(4) The following are example of "RIVO" returns, which should be routed to your local "RIVO":

1. Refund Schemes — related to patterns (IMF)

(5) The most common type of "Identity Theft (IDT) Refund Scheme" return (never a Balance Due return) that is easily identifiable are the "IDT" returns, which possess the following criteria. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Put these in the "RIVO box".

(6) RIVO processes all returns, including IDT returns. After "RIVO" has reviewed the return, they will stamp their acronym (or write "RIVO Reviewed") in the upper left corner of the return. Continue batching. RIVO will edit a SPC "M" on IDT returns and allow the return to complete processing.

(7) Work that is stamped "RIVO"/"FRP" and later returned to SP for processing will be batched using the instructions in the table shown in IRM 3.10.73.3(6). Timely filed Form 1040 series or Form 94X will not have a stamped IRS Received Date. Instead, use the edited Julian date in the upper left corner as the Received Date. If the return was numbered with a DLN and no Julian date was edited, use BBTS to determine the Received Date input for the batch by researching the "deleted" DLN stamped at the top of the return.

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(1) Some taxpayers inadvertently mail remits, tax returns, and correspondence to the Social Security Administration (SSA), instead of the Internal Revenue Service. SSA will forward all BMF and IMF mail to KCSPC and OSPC and separate the "remits" from "non-remits" on separate transmittals. Shipping will forward the "remit" package to Deposit. Shipping will forward a copy of the Non-Remit transmittal, "Social Security Administration Transmittal of Material Forwarded to the Internal Revenue Service" along with the contents to Second Sort/Batching for disposition.

1. Date stamp all documents and sort for processing or routing. Always attach the envelope to these documents.

   Note: Since these documents were addressed to the Social Security Administration instead of the Internal Revenue Service, a timely Postmark does not constitute a timely filing. If you notice that you are using a "late" date stamp, then show"Shipped from SSA" in the left margin if there is no envelope to attach showing the taxpayer mailed it to SSA, instead of IRS.

2. Do not acknowledge the transmittal. Keep the transmittal with your Form 3210 retention copies for 1 year as the retention and disposition requirements outlined in Document 12990, IRS Records Control Schedules.

(2) For more information, refer to IRM 3.10.72.2.4.5. If you have any questions or comments about the package, you may contact SSA Remittance Control Management Program Analyst at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(1) Batch all 1040-As and 1040-EZs separately as a conversion under OFP 43115. For 2017 1040-As write "1040-A 2017" in the Batch ID. For 2017 1040-EZs write "1040-EZ 2017" in the Batch ID. Batch all ITIN 1040-As and 1040-EZs separately as a conversion under OFP 43175. Batch all international 1040-As and 1040-EZs separately as a conversion under OFP 46116.

(2) Kansas City Submission Processing Campus (KCSPC) Only – Once the returns marked "KIA" (Killed in Action) have been edited by Accounts Management and updated on Integrated Data Retrieval System (IDRS), they will return them to Batching to be processed through the pipeline. Batch them on a 3-day cycle under the applicable Program Code. The Routing Path will by-pass Code and Edit (Function 210) and go directly to ISRP (Function 230). Contact the Killed in a Terrorist Action (KITA)/Killed in Action (KIA) Coordinator for SP when you receive one of these returns to batch.

(3) Any notation of IRC "Section 108(i)" on a return or attachment does not require special blocking.

(4) IMF only - If the literal "ASFR" is edited in the top margin of an IMF tax return, do not process. These should be routed to the CSCO function following the guidelines in IRM 3.10.72.16.7. If a CP 59, CP 759, or Letter 4905 is attached to an IMF return, and no "TC 599" or "Process as Original" is edited in the top margin, do not process. Route to the Return Address (CSCO or ACS Support) shown on the correspondence.

(5) IMF/BMF If the literal "OIC" is edited in the top margin of an IMF/BMF tax return, process on an Expedite 6-day cycle. Do not route to Statute.

(6) Batching will receive "Cleared Statute" Form 1040-X returns directly from Statute for expedite processing. Designate a specific location/basket that is readily identifiable to all employees to ensure they are processed as a 1-day "walk-through".

(7) Identity Theft Victim Assistance (IDTVA) - Batching will receive Form 1040 series returns that have been edited by IDTVA for expedited processing. These returns may be identified by SPC "B" in the right margin between secondary TIN and PECF designation and "ITVA" on top left side of the return.

1. On a statute imminent tax return, do not forward to statute as an IDT return does not require clearance per IRM 25.6.1.8.2, Original Delinquent Return Procedures.

2. If the edits from the IDTVA are not present on a statute imminent return and indications of Identity (ID) Theft are present, the return must be routed to the local IDTVA unit per IRM 3.10.72-1 Routing Guide/Local Maildex.

   Note: Indications of ID Theft may include copies of police reports indicating ID Theft, Form 14039 or Form 14039(SP), Identity Theft Affidavit, copies of Social Security cards, Passports, Driver’s Licenses, notation of "IDT", or notation of identity theft on Form 8948, Preparer Explanation for Not Filing Electronically.

3. Designate a specific location/basket that is readily identifiable to all employees to ensure they are processed as a 1-day "walk-through".

(8) "Offshore Voluntary Disclosure Initiative" (AUSPC and OSPC Only) - Keep sort integrity of Form 1040 /Form 1040-X (AUSPC) and Form 3520 /Form 3520-A (OSPC). Returns with correspondence or other indication of "Offshore Voluntary Disclosure Initiative" (OVDI) or "Offshore Voluntary Disclosure Program" (OVDP), which are secured and packaged together by Extracting must remain secured together through the coding and editing process. Ensure packages are batched in the same batch.

(9) IMF Only - If you notice a Form 8857, Request for Innocent Spouse Relief, is attached to a Form 1040 series tax return, ensure the Form 8857 has been date stamped. Detach and route to Cincinnati, Stop 840F. For AUSPC - If there is a Form W-7 attached to the Form 8857, keep attached. Continue processing the Form W-7. Ensure the Form 8857 is date stamped.

(10) IMF Only - If 1040-X Unit sends Form 1040 series returns back to Batching with "PAO" (Process as Original) edited in the top margin, batch normally for routing to Code & Edit.

(11) If the taxpayer sends a written request for "Extension of Time to File" a tax return, it should be routed to Code and Edit (or Batching) after the remit is posted. If routed to Batching, batch in the proper sort based on Form Code/MFT for Form 7004. If IMF, sort with Form 4868 in an approved or denied batch.

(12) Ogden Submission Processing Center (OSPC) Only - Keep the IRC sort integrity for Form 990 series returns whenever batching with Function 360 (SEIN Imaging) in the route. The IRC sorts may be combined when rebatching returns which have already been through SEIN Imaging.

(13)

(14) Batch 2019 and 2020 IMF prior year returns separately by tax year, input "TY19" and "TY20" in the Batch ID field in BBTS after the 3-digit Julian date that represents the IRS Received Date. The IRS Received Date should always be entered in Julian Date format in the first three positions of the Batch ID field in BBTS.

(15) If Form 8868, Part III for Form 5330 is completed, use Program Code 15560. If Form 8868, Part II is completed, use Program Code 15540.

(1) Most Submission Processing Batching and Numbering functions have developed their own Desk Procedures to expedite processing. This is acceptable if the information is an aid to the IRM procedures, or unique "local routing" procedures.

(2) Unit Manager must have a signed approval on file from the responsible Operations Manager for all Submission Processing Local Desk procedures.

(3) Each site must create a procedure for accepting the returns transshipped from Campus Support and Field Office/TAC sites. These returns have already been stamped as received, so do not need to go through Extraction. However, they will require some sorting prior to Batching. In addition, they will come to Batching with the Form 3210, Document Transmittal attached. This should show the type of return. It should have one of the following literals:

• RS-PCC

• Non-Remit

• CORR (for Correspondence to be routed by Second Sort/Correspondence Unit)

(4) Follow a local procedure for acknowledging the Form 3210, faxing/mailing the copy back, and retain a copy. These Forms 3210 will follow the same time frame and retention period for non-remit documents as outlined in IRM 3.13.62.8.2(4), Suspense Copies, Form 3210.

(1) If you must enter the Limited Area within Extracting to perform your job, you must follow the procedures outlined in IRM 3.10.72.3.3, Limited Physical Items.

(2) If you are permitted in the area for a short time, or you are detailed to help out during any peak season, you will be issued the proper badge. You should familiarize yourself with the list of Limited items in IRM 3.10.72.3.3, Receiving, Extracting, and Sorting, Limited Physical Items.

(3) Each person within the campus should be familiar with the Occupant Emergency Plan for your area, whether Restricted, or not. Be sure that you know your Team Captain for any fire drills, weather related incidents, etc. Refer to IRM 3.10.72.3.3, for Suspicious Packages and Reporting Physical Security Incidents to ensure you know the proper steps to take if you were to encounter a suspicious package or one that has been mutilated or saturated with any chemical or toxic substance.

(1) Extraction should sort returns and any remittance. However, there are times when remittances go unnoticed. It is not the responsibility of Batching to search through returns for remits, as in Extraction, but if cash, checks, money orders, or items of value are noticed while batching returns or inputting to BBTS, the document and remit will immediately be taken to the Manager.

(2) If U.S. currency (cash) is discovered, immediately notify the manager and follow the procedures in IRM 3.10.72.5.10(1), Processing Cash and Handling of Currency and Items of Value.

(3) When any "item of value" other than U.S. currency is noticed while batching, handle in same manner as outlined in (2) above. Cash and "items of value" can be listed on the same Form 4287, Record of Discovered Remittances. See IRM 3.8.46.2.1(1). An "item of value" can be gold, silver, jewelry, savings bonds, "loose" postage stamps with total value of $3 or more, Treasury Notes/Bonds, Stocks, Gift Cards, Credit/Debit Cards, etc. If in doubt as to an "item of value", treat it as if it is.

(4) If checks, money orders, etc. are discovered, follow the procedures in IRM 3.8.46.1, Discovered Remittances.

(5) When postage stamps are received with a total value of less than "$3.00", cross through and permanently affix stamps to related return or document and retain in the block/batch of work.

(6) A teller from the Deposit Function will collect the receipts, or Batching is responsible for delivering the receipts daily. Follow local procedure. It is the Manager’s responsibility to ensure that the discovered item(s) are either retrieved or delivered at least once daily per shift, to Deposit. The batching manager (or delegate) will open the envelope(s) and verify the contents with the teller. The teller must initial and date the Form 4287 that the items listed were received. The batching manager retains the duplicate copy as proof of discovery and gives the item(s) to the Deposit Function along with the other 2 parts of the Form 4287.

(7) Since numerous "Discovered Remits" come from the 1040X unit and Accounts Management, flip through the pages of the return to search for a check if you know the work was not received from a Deposit area and there is an amount shown on the Balance Due line.

(8) Refer to IRM 3.8.46, Discovered Remittance for complete processing instructions.

(1) Receipt of Form 8809 will be centralized in the Ogden Submission Processing Campus. Receipts could include all paper Form 8809 with or without a list of multiple players.

(2) Using the sort information outlined in IRM 3.10.72.15.1 batch Form 8809 into bundles of no more than 100 forms.

(3) Use BBTS for tracking purposes.

1. Use Program Code 12820.

2. The routing path is: 110, 180, 240, 610.

(4) Batching will route to Ogden’s DCO - RAIVS/IVES unit where the Form 8809 will be transcribed into the IRP Extension Database.

(1) The following Streamlined packages are eligible for Batching and Pipeline processing:

1. Cases with Streamlined Notation on top of return.

2. Sort with or without payments.

   Note: If a case has 2 returns with payments and one without, place in the "with remit" sort.

3. Bundle up to 15 cases in each batch, 20 batches per clipboard.

   Note: Form types can be mixed when batching. For example, if a case has (2) Form 1040 and (1) Form 1040A, place in the Form 1040 sort.

4. Only count the Form 1040/SR/A/EZ returns for BBTS when batching. You may have a "Non-Statute" Form 1040X mixed in the group, but the Form 1040X will be pulled out and routed to LB&I, Stop 4305 AUSC for review for processing. That volume should never be entered into BBTS, since those will not be processed through the pipeline.

5. Batch all Form 1040/SR/A/EZ under Program Code 46117.

6. Batch to earliest received date

(2) If any of the returns in the package are Form 1040NR/ Form 1040PR/ Form 1040SS, then route the package for review by LB&I, Stop 4305 AUSC.

(3) If you see "Streamlined "indicated on other returns such as Form 706, Form 709, Form 720, Form 1120, route to LB&I, Stop 4305 AUSC for final determination.

(4) If all the returns in the package are Form 1040X with no Statute issue, route the case on a Form 3210 to LB&I, Stop 4305 AUSC for review.

(5) Other than AUSPC - If the returns or correspondence are received at any campus other than Austin, process any remit, then ship the cases daily to the address below. Identify as "Streamline" on separate Form 3210. They can be shipped in the same box with any other receipts. Do not route to Statute.
Use the following address:
Internal Revenue Service
Mail Stop 6063 AUSC
3651 S IH 35
Austin, TX 78741

(1) Batching Procedures for VI Cover Over.

1. Use Program Code 46110 for Current Year.

2. Use Program Code 46112 for Prior Year.

3. Enter "VI" in the Batch ID.

4. DIP Type is "American Possession."

5. DLN Reference is: "173" for CY and "189" for PY.

6. Cycle length is 3 days.

7. The Routing Path is: 180, 190, 210, 230, 610.

8. Prior Year returns do not need to be cleared by Statute.

   Note: Never pull out any forms from the folders. Always keep all folders on the same cart. Contact P&A with any questions regarding the work.

(2) Numbering Procedures for VI Cover Over

1. Use Program Code 46110 for Current Year.

2. Use Program Code 46112 for Prior Year.

3. Number each document in order by sequence. Do not skip a folder or a document.

4. Complete Form 9382 and Form 1332.

5. Make a Brown folder for every DLN assigned.

6. Place the green VI Cover Over folder on top of the Brown Folder back on the cart as they came in.

   Note: Never pull out any forms from the folders. Always keep all folders on the same cart. Contact P&A with any questions regarding the work.

(1) A document to be reentered must have a Form 3893 or Form 13596 (BMF) attached to the front of the return. There are two types of re-entry documents - reinputs and reprocessables.

• Reinput - Form 3893 is used for re-inputting a return that has not posted to the Master File and for reprocessing IMF returns (returns that posted incorrectly to the Master File).

• Reprocessable - Form 13596 is used for reprocessing a BMF return that has posted incorrectly to the Master File.

(2) When a Form 3893 is attached to a return, a new DLN is not required (reinput and IMF reprocessable).

(3) Reinput and reprocessable documents are received from various areas within your Campus or from another Campus Support or Field/TAC Office (W/R is usually Accounting). Set them up on the proper cycle, as shown by form type in the IRM 3.30.123. Acknowledge any Form 3210 attached. If the Sender requests that the Form 3210 Acknowledgement be faxed, instead of mailed, immediately fax.

1. Sort documents by received date/type of form and assembled for processing.

   Note: Volume of batch will be determined locally.

2. Assign a batch control number consisting of program and sequence Number.

3. Prepare Form 9382, Batch Transmittal, for each batch.

(4) For IMF reprocessable returns with a Form 3893 attached, ensure that the following items are completed properly:

1. Checked "R" box in item 11

2. Indicated year digit in item 12

3. Indicated serial number of return (12th and 13th digits) in Item 16

4. Marked reason in item 19

(5) For BMF reprocessable returns with a Form 13596 attached, ensure that the following items are completed properly. See Figure 3.10.73-2 shown below as an example of a Reprocessable return. You will notice that the EIN is missing in the figure, but it must be secured before you can reprocess the return.

• Taxpayer Identification Number (TIN)

• Tax Period and/or Tax Quarters

  Note: All Form 94X series returns to be reprocessed must be processed through ISRP.

(6) A reinput return is one that has not posted to the Master File. To identify a reinput return, ensure that it is completed properly:

1. Checked box "N" or "4" in Item 11

2. Indicated year digit in Item 12

3. Entered serial number(s) of return(s) in Item 16

4. Checked correct box in item 18

(7) Review each Form 3893 to ensure the DLN and year digit match the DLN and year-digit on the attached return. If you can determine that the Form 3893 is prepared incorrectly, return the package to the preparer/originator with an explanation. See Figure 3.10.73-3.

(8) If you have questions about any items on a Form 3893 or Form 13596 and need to contact the originator, use IDRS Unit & USR Database to find the originator. The originator's IDRS number is shown on the top line of Form 13596 or Box 17 of Form 3893.

(9) Sort Form 3893 or Form 13596 as follows, using the applicable items:

1. File source (IMF, BMF)

2. Document type (tax class and document code)

3. Remittance

4. Non-remittance

5. Re-entry source code (N or 4)

6. Reprocessable (R)

7. DLN year digit

(10) Prepare for processing:

1. Assign ABC number to Form 3893, item 1

2. Enter the batch number in item 3

3. Generate the Form 9382 through BBTS.

(11) Route completed batch to ISRP except for the following which will be routed to Code and Edit:

1. Tape deletions of RRPS return payments

2. Returns, which by Campus policy, will be re-edited before input.

(12) All documents in the same block DLN must be combined into a single block.

(13) With-remit renumbered DLNs will carry original Julian dates and list year. Prior year DLNs from the Unidentified Remittance File will use the first Sunday date of September for the prior year.

(14) VI Cover Over Reprocessables (Austin Only)

1. Use Program Code 46110 for Current Year.

2. Use Program Code 46112 for Prior Year.

3. Enter "F3893/VI" in the Batch ID.

4. Cycle length is 3 days.

5. The Routing Path is: 180, 210, 230, 610.

(1) The first two digits of the DLN (Filing Location Code-Campus or Area Office) are specified for a specific Campus and will not be used by another Campus.

(2) For IMF Timely Filed returns should have a Julian Date, do not number with Julian Date of 155 or higher.

(3) To avoid duplicating DLNs when ISRP RPS is working overtime, use the following instructions when numbering APPROVED non-remittance Form 4868:

• Use Tax Class 2

• Document Code 17

• Program 44700 (or sub-Program specified by your Campus)

• Blocking Range 000-999

• Use Julian dates for first two weekends in April

  Note: These instructions should only be used when ISRP/RPS is working overtime.

(4) Approved Form 4868, Program 44700, are all numbered as domestic, even if a foreign address is present.

(5) Disapproved Form 4868 are Program 45500, Tax Class 2, Doc Code 77, and Blocking Series 750-899.

(6) AUSPC Only – Preparer may attach a cover letter with a listing of foreign taxpayers requesting an automatic Extension of Time to File. When the letter with the listing is returned by Entity function for processing, stamp only the first DLN of the block on the List. ISRP will "auto-assign" the remaining DLNs in the block.

(7) Do not batch any Form 1040 series for Tax Period 2020 or prior, unless stamped "No Statute Issue", "Delinquent Return Cleared", "Statute Cleared" (or some similar literal), or meets one of the criteria listed in IRM 3.10.72.5.5.2(4), Receiving, Extracting, and Sorting.

(8) Do not batch any Form 1040-X for Tax Period 2020 or prior. Pull out and route to Statute. Do not batch any Form 1040-X if the box on Line 1 checked, or any other notation indicating a "Carryback" or "NOL" (Net Operating Loss). Identify as "Expedite" and route to ICT/CIS.

(9) If a Form 1040 (with some indication of "Copy") is routed from the 1040-X Unit with "PAO" (for "Process as Original" written in the top margin), batch as an original Form 1040 series return and continue processing.

(1) Use this table for DLN Assignment for BMF documents:

(1) Use the following for Employee Plans Master File (EPMF). Note the two (2) different Program Codes for Form 5558. If Part II is completed for Form 5500, use 72880. If part III is completed for Form 5330, use Program Code 15560 shown above.

(1) The acceptable Non-Master File (NMF) File Source Codes are:

1. "S" = Campus (formerly Service Center)

2. "D" = Area Office

3. "C" = KCSPC

(2) NMF will use the proper Area Office for the File Location Code.

(3) When numbering documents that are out of region you will use the proper "DUMP" Area Office for the File Location Code.

(4) Use this table for DLN Assignment for NMF documents:

(1) For manually assigned DLNs, use a Campus code for the File Location Code.

(2) Use the following tables when numbering IRP documents.

(3) When generating K-1 DLNs for OE paper SCRIPS use offline DLN generation. Schedule K-1 manual numbering will follow the table below.

(4) Form 1042-S, Form 1042-T, Form 8027, and Form 8851, manual numbering will follow the table below.

(5) Form types transmitted by Form 1096 when manual numbered will follow the table and overflow FLCs will never be used.