21.7.1. BMF/NMF Miscellaneous Information

(1) TAS works congressional inquiries. When a congressional inquiry is received via telephone or correspondence, follow the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, to determine whether the congressional inquiry is referred to TAS.

(1) The Customer Service Representative (CSR) must probe the caller and determine whether a copy of the tax return is necessary to resolve the issue within the same day. If the inquiry is not resolved by researching the Integrated Data Retrieval System (IDRS), Corporate File On-Line (CFOL), Correspondence Imaging Inventory (CII), or Employee User Portal (EUP) and the CSR determines a copy of the tax return is necessary, request the taxpayer send a signed copy of the tax return by Enterprise e-Fax (EEFax). If an amended tax return or taxpayer documentation is needed to complete the account correction, review IRM 21.5.2.4.3, Adjustments Requiring an Amended Return or Taxpayer Documentation, for more guidance.

(2) IRM 21.2.3.4.2, Facsimile, indicates the number of EEFax pages is limited to the file size of the request and cannot exceed the Outlook Exchange size limit of 10 MB. The EEFax system does not have a defined page limitation for inbound or outbound faxes; however, Information Technology recommends an approximate 100-page limitation. If the document being faxed is near the recommended page limit, determine whether specific tax return pages or schedules satisfy the requirements to correct the account. The taxpayer may need to submit an amended return. The method of submission (paper or e-file) depends on the type of tax return and the taxpayer’s filing requirements.

(3) If analysis of the case determines the tax return must be pulled from Files, complete a Form 4442, Inquiry Referral, or Form e-4442, E-Inquiry Referral, and forward to the Accounts Management (AM) paper function within your directorate. Some site inventory procedures allow for the CSR to order the document and keep the case in their individual inventory. See the exception in IRM 21.5.2.3, Adjustment Guidelines - Research, paragraph 1, for procedures.

(4) The site receiving the Form 4442, Inquiry Referral, or Form e-4442, E-Inquiry Referral, requests the tax return from Files and works the case.

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

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

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

1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡

2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) This section contains information on the Form 706 series of Estate Tax returns and on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. The specific forms covered in this section include:

• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

• Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States

• Form 706-A, United States Additional Estate Tax Return (IRC Section 2032A)

• Form 706-GS(D), Generation-Skipping Transfer Tax Return For Distributions

• Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations

• Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

• Form 706-D, United States Additional Estate Tax Return Under IRC Section 2057

• Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

(2) Forward all centralized Estate and Gift Tax amended returns, claims, penalty abatement requests, notices, or other correspondence to SB/SE:

Internal Revenue Service
Estate and Gift Tax Operation, Stop 824G
7940 Kentucky Drive
Florence, KY 41042

(3) Only SB/SE Estate and Gift Tax Operation employees at the Cincinnati Campus input any adjustments to Estate and Gift accounts (including tax, penalty, and interest). No other areas are authorized to adjust these accounts.

(1) The Cincinnati Campus works the following Excise Tax returns and claims:

• Form 637, Application for Registration (For Certain Excise Tax Activities)

• Form 720-X, Amended Quarterly Federal Excise Tax Return

• Form 720-TO, Terminal Operator Report

• Form 720-CS, Carrier Summary Report

• Form 8849, Claim for Refund of Excise Taxes (Six Schedules)

(2) The Ogden Submission Processing Campus processes the following original excise tax returns and amended returns. The address is listed below.

• Form 11-C, Occupational Tax and Registration Return for Wagering

• Form 720, Quarterly Federal Excise Tax Return

  Caution: If there is Return Integrity Verification Operations (RIVO) involvement on the tax module (e.g., open control, TC 971 AC 711, or TC 973), refer to IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for additional information. Do not send copies of the tax return already filed and pending RIVO review to Ogden Submission Processing.

• Form 730, Monthly Tax Return for Wagers

• Form 2290, Heavy Highway Vehicle Use Tax Return

(3) Forward all centralized Excise Tax claims or adjustment requests to the Cincinnati Campus for processing and use the following address:

Internal Revenue Service
Excise Operations, Stop 5701G
7940 Kentucky Dr.
Florence, KY 41042

(4) The processing of Form 4136, Credit for Federal Tax Paid on Fuels, Form 8864, Biodiesel and Renewable Diesel Fuels Credit, and of Form 6478, Biofuel Producer Credit, is not centralized at the Cincinnati Campus. The Submission Processing Center where the taxpayer files the related income tax return processes forms attached to the income tax return. The correct campus processes the related correspondence and amended income tax returns.

(5) The Individual Master File (IMF) processing procedures for Form 4136, Credit for Federal Tax Paid on Fuels, are under IRM 21.6.3.4.2.6.1, Fuel Tax Claims. The Business Master File (BMF) processing procedures are under IRM 21.7.4.4.9.1, Form 4136, Credit for Federal Tax Paid on Fuels.

(6) See IRM 21.6.3.4.1.11, Form 6478, Biofuel Producer Credit, or IRM 21.7.4.4.8.3.4, Form 6478, Biofuel Producer Credit, for Form 6478 procedures.

(7) For any cases involving potential identity theft and RICS involvement, refer to IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for additional guidance.

(8) For more information on potential BMF identity theft, see IRM 25.23.11.4, Business Master File (BMF) ID Theft Research.

(1) Effective September 24, 2009 FEDTAX II functionality is incorporated into the Electronic Federal Tax Payment System (EFTPS) Federal Agencies section of the www.eftps.gov website. See IRM 3.17.277, Electronic Payments, and IRM 21.7.1.4.8.1.3, EFTPS Deposit Requirements, for more information.

(2) Encourage Federal Agencies to use EFTPS to make payments for Form 941, Employer’s QUARTERLY Federal Tax Return, Form 945, Annual Return of Withheld Federal Income Tax, Form CT-1, Employer’s Annual Railroad Retirement Tax Return, Form 720, Quarterly Federal Excise Tax Return, and Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Agencies can also create and archive Form 941, Form 945 and Form CT-1 returns. If more information is needed by the federal agency, refer the Agency to EFTPS for the Federal Agencies Quick Reference Guide or by calling the EFTPS for Federal Agencies Dedicated Customer Service line, 877-333-8292, available Monday to Friday, 8 a.m. to 9 p.m. Eastern Time (ET).

(3) Compliance is not built into the EFTPS application for Federal agencies.

(1) Policy Statement 20 - 2 eliminated the assessment of penalty/interest against federal agencies. See IRM 3.13.2.6.3, Employment Code (EC) "F”, for more information.

(2) Allow claims for refund involving penalty/interest incorrectly assessed on Federal agencies.

(1) The "-E" freeze (which is released after 10-cycles) indicates a Federal Tax Deposit (FTD) discrepancy in the BMF debit module which generates a balance-due notice. The "-E" freeze module can contain debit balance modules resulting from posting of transactions subsequent to original return processing.

(2) Subsequent transactions can include any combination or separate posting of tax, penalty, interest, or credit reversals which result in the module going from zero or a credit balance to a debit balance, or from a debit balance to a greater debit balance.

1. The module balance prior to posting of the subsequent transaction can be zero, debit, or credit.

2. The module balance after posting of the subsequent transaction must be a debit.

3. The account cannot have a module currently in tax delinquency account (TDA) Status 22, 23, 24, or 26 or have had a module closed from TDA Status in the prior 12 months.

(3) The "-E" freeze, under the subsequent transaction criteria, is released if:

1. The 10-cycle freeze expires. (If all other criteria are met, the 10-cycle freeze is reset based on the most current subsequent transaction posting.)

2. The module reaches zero or credit status.

3. The account/module reaches TDA status.

(4) The correct notice is issued based on posting of the subsequent transaction(s) if a notice otherwise would have been issued.

(1) A "Q-" freeze (which is released after 15 weeks) is initiated when there is an FTD overpayment discrepancy (more credits present than claimed on the return).

1. If a discrepancy is not resolved within five workdays, CP 267 or CP 268 is released.

2. See IRM 21.7.11.4.9, CP 267, No Math Error - Credit Offset Notice, and CP 268, Math Error Credit Offset Notice - Notices of Excess Credit, for specific guidance to release a Q- freeze manually.

(1) Use of TC 470 closing code (cc) 97 is restricted to employees specifically designated to work Large Corporate Accounts, e.g., Technical Unit employees in Taxpayer Relations.

(2) Coordinate all actions to these accounts with employees in the area designated to work Large Corporate Accounts.

(1) See IRM 21.4.6, Refund Offset, for information on TOP offsets.

(1) Taxpayers or their authorized representative may contact the IRS to:

• Confirm an existing EIN, or

• Obtain EIN verification Letter 147C, EIN Previously Assigned.

(2) These requests could include, but are not limited to, an EIN that is lost, misplaced or forgotten.

(3) For purposes of identification and to prevent unauthorized disclosures of tax information, establish the caller’s relationship with the entity to determine if they are authorized to receive the EIN. Use additional probing if necessary. To establish the relationship with the Entity, follow guidance in the table below.

(4) Follow guidance in IRM 25.23.11.4 , BMF IDT Theft Research, if the taxpayer believes their identity is stolen. Each BMF site has a specific group handling BMF identity theft inquiries. Referral procedures are found in IRM 25.23.11.6.4 , BMF Identity Theft Paper Inquiry, and IRM 25.23.11.6.5 , BMF Identity Theft Inquiry Made to a BMF AM CSR. Additionally, see IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for accounts referred to RICS and sent the letter 6042C. See the table below for information regarding TC 971 AC 524 account locks.

(5) Once the relationship with the entity is established, ask the caller for the EIN. If the caller cannot provide the EIN, you must authenticate the caller’s personal identity before performing account verification in paragraph 6. See IRM 10.10.3.3.14, Identity Proofing for Employer Identification Number (EIN) Verification and Requests for Letter 147C, EIN Previously Assigned, to authenticate the caller’s identity.

(6) Authenticate the caller by following procedures in the table below:

(7) If an EIN is not located based on the information provided in paragraph 2 of IRM 10.10.3.3.14 , Identity Proofing for Employer Identification Number (EIN) Verification and Requests for Letter 147C, EIN Previously Assigned, tell the caller you cannot locate it, and advise the caller on how to apply for an EIN. SeeIRM 21.7.13.2.3, Methods by Which Taxpayers Can Apply for an EIN.

(8) If an EIN is located, provide the EIN verification verbally and/or in writing via fax, or mail to the address of record. If mailed, advise the caller to expect the letter in 10 to 14 business days.

(1) EFTPS is a tax payment system offered free by the U.S. Department of the Treasury. EFTPS enables taxpayers to pay their federal taxes electronically using the internet or telephone. Both business and individual taxpayers can use EFTPS.

(2) EFTPS uses the Automated Clearing House, (ACH) financial network, which transfers funds and tracks tax payment information to IRS.

(3) See IRM 21.5.7.4.7.14.1, Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer, for payment tracer cases involving EFTPS payments.

(4) See IRM 21.7.11.4.1, CP 108 - Problem with your Federal Tax Deposit (FTD), for information on CP 108 inquiries involving EFTPS payments and for more information on how the Voice Response System (VRS) works.

(5) See IRM 3.17.277, Electronic Payments, for more information on all electronic payments, including more information on EFTPS payments.

(6) For more information, see Publication 966, Electronic Choices to Pay All Your Federal Taxes. It is for businesses and individuals and is found on the Electronic Tax Administration site located on Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/homepage.html, under the Local/Sites/Others tab.

(1) Treasury Decision (TD) 9507 (REG - 153340-09) ended the use of paper FTD coupons, beyond December 31, 2010. Archived information about FTD coupons is found in the October 1, 2010 revision of this IRM.

(1) Designated reporting agents (payroll services, banks, etc.) make FTDs for their clients. (See Rev. Proc. 2012-33 or Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, for requirements.) Reporting agents can make FTDs for Form 941, Form 943, Form 944, and Form 945 after Form 8655, Reporting Agent Authorization, is submitted and approved. See IRM 21.7.2.3.6, Reporting Agents File (RAF), for more information on reporting agents.

(2) Process payment-tracer requests or other inquiries about agent-prepared FTDs normally. Taxpayers sign reporting agent authorizations allowing the IRS to disclose deposit-related information to reporting agents. Use CC RFINK to verify.

(3) Rev. Proc. 2012-33 provides procedures for agent prepared electronic deposit reporting.

(1) Categorize cases based more on complexity of action required than on tone of inquiry. The following cases are designated as "Priority" or "Special Cases":

1. Cases specifically designated as "Special" by Headquarters, area/territory office, or Field Directors.

2. Non Master-file Work.

3. E-Trak Cases.

4. Cases that you or your immediate manager believe you cannot resolve through normal channels.

5. Department of Justice/Civil Cases.

6. Cases previously handled by Technical Function, if it involves same tax type and same tax period.

7. Cases involving large, complex corporate accounts.

8. Form CT-1 (Cincinnati Campus only) including IMF Excess Tier II Credit Claims. See IRM 21.7.2.6, CT-1, CT-2 Railroad Tax Returns, for more information on Form CT-1 and how to transfer the forms to Cincinnati.

9. Potential Combined Annual Wage Reporting (CAWR) tax/penalty assessments over $1 million.

10. Review of $1 Million Refunds (Cincinnati Campus only).

11. Penalty Prevention and Resolution Group work.

(2) Use Organization Function Program (OFP) Code 710-0101X and category TECT for technical issues not related to an account with the Large Corporation Indicator (LCI). See IRM 21.7.1.4.11(3), Large Corp. Unit, if LCI present.

(1) Check the Weekly Adjustment Control Inventory List/Case Control Activity (CCA) Report 4242/4243 or Automated AGE Listing (AAL) or IDRS to determine if follow-up inquiries are needed. For specific criteria, see IRM 21.7.1.4.10.1, Identification of Priority or Special Cases, then:

(2) See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases. Do not apply criteria to original inquiries or to multiple inquiries if each is on a different subject. For these situations, use normal pipeline procedures.

(3) Technical Function has the option of rejecting any case that does not meet criteria to the point of origin. See IRM 21.7.1.4.10.1, Identification of Priority or Special Cases.

(1) Clerical support in Technical Function should refer to IRM 2.3, IDRS Terminal Responses, IRM 2.8, Audit Information Management System (AIMS) Handbook, and IRM 2.4, IDRS Terminal Input, for terminal input sequence of IDRS research and IDRS control. Use Document 6209 for quick reference, but not as the authority:

(2) Process special cases using the following guidelines:

1. See IRM 5.19.2, Individual Master File (IMF) Return Delinquency, to process cases related to installment agreements.

2. Record significant actions with a history item via CC ACTON using the proper activity code.

3. Process special case to completion.

4. Use BS 79 for adjustments input on special cases.

   Note: Only use this blocking series when the original documents are in Technical Function's possession. Continue to follow local procedures for adjustments where no refile Document Locator Number (DLN) is created.

5. If input of a MF transaction resolves case, do not change status of case on IDRS to "C" (closed). Route case file to control clerk to suspense for follow-up action.

6. Respond to all special cases within 14-days from the IRS received date. If unable to meet this date, prepare an interim reply within seven calendar days, explaining the reason for the delay, and the expected completion date. Maximum time for a final reply is 30 calendar days.

(1) On May 15, 2019, the IRS Large Business and International Division (LB&I) began data analytics for determining the population of its largest and most complex taxpayers. This new Large Corporate Compliance (LCC) program replaces the Coordinated Industry Case (CIC) program and covers compliance oversight for LB&I’s largest corporate taxpayers.

(2) Data analytics are applied to the LCC population to identify taxpayers with the highest compliance risk which are then referred to as a Large Corporate Compliance case (LCC). The LCC identification does not automatically generate a Large Corp Indicator (LCI). IRM 21.7.1.4.11.5, Requesting Large Corp Participation, provides detail about the LCI process.

(3) The Large Corp team, also referred to as Large Corporation Technical Unit (LCTU), provides help on large complex business accounts. The team helps clarify and resolve account related issues. Account related issues include:

• Balance Due Modules

• Penalty Issues

• Notice Reviews

• Tax Adjustments (Not related to an examination)

• Misapplied Payments

(4) The Large Corp team often receives account maintenance requests from field agents (Large Business & International (LB&I), Examination, and Collections). If a request is out of scope for the Accounts Management Large Corp team, try to help the agent with a referral.

(5) If contacted by a field agent for taxpayer help, ask the agent whether the request is related to a taxpayer identified as a legacy CIC or to an LCC return, or the Large Corporation Program (LCI on the account). The following table provides contact guidance:

(1) Large Corp technicians must take actions or make adjustments/recommendations on accounts with an LCI by:

• Determining whether to send notices to taxpayer,

• Addressing all current account issues

• Coordinating with other functions about certain adjustments (CAWR, Excise, etc.), see IRM 4.19.4.2.1.1, Large Corporation/Large Dollar Screening

(2) Large Corp technicians follow instructions in various IRM references to resolve accounts with an LCI. Some of the most common references include:

• IRM 5.19.1.5.2, Insolvency Issues

• IRM 20.1.4.21, Taxpayer Responses

• IRM 21.7.2.5.19, Premium Assistance for COBRA Benefits

• IRM 21.7.4.4.4.4, Consolidated Returns

• IRM 21.7.11.4.8, CP 234 - Processing Potential ES Penalty Notices

• IRM 21.7.13.5.2.1, Definition: Corporation

(3) Large Corp. technicians must communicate with the taxpayer, LB&I, SB/SE, TE/GE, and field personnel by:

• Establishing and maintaining a professional relationship with the taxpayer through the most secure method of response which is through Enterprise e-Fax (EEFax) and not a return email. For more information, see IRM 11.3.2.6, Methods for Communication of Confidential Information

• Coordinating with all relevant personnel about assigned cases

• Outreach activities

(1) Route or refer all cases with a Large Corp Indicator (LCI) to the correct Large Corp team. IRM 21.7.1.4.11.4, Campus Contacts for Large Corp Cases, provides team contact information. Referrals include Employer Identification Number (EIN) verifications and change of address requests (Form 8822, Change of Address, Form 8822-B, Change of Address or Responsible Party - Business, in person at a Taxpayer Assistance Center (TAC) office, via telephone call, or correspondence). If a request for address change is received during a telephone call or during a TAC visit, provide the taxpayer with the Large Corp campus contact.

• Transcript Requests

  Example: If a tax practitioner requests a client transcript only and the client’s account has a LCI, provide the account transcript without a Large Corp referral.

• Combined Annual Wage Reporting (CAWR) assessments

• Federal Unemployment Tax Act (FUTA) assessments

• Centralized Excise Tax Program (IRM 4.24.22.2, Excise Tax Forms and Publications, provides a list of centralized forms.)

• Original Form CT-1 tax returns (processed at Kansas City Submission Processing Campus)

  Note: Cincinnati LCTU works CT-1 claims and correspondence. See IRM 21.7.2.6.4.1, Required Routing for Form CT-1 and Form CT-1X Inquiries and Claims, for routing information.

• Net Rate Interest Netting Claims (IRM 21.5.3.4.15, Net Rate Interest Netting Claims, and IRM 20.2.14.6, Net Rate Interest Netting)

• Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

• Form 1045, Application for Tentative Refund

• Carryback cases (If the claim for refund exceeds $5,000, also call the proper Large Corp contact to ensure the 45-day processing is met. See IRM 21.7.1.4.11.4 (1),Campus Contacts for Large Corp. Cases).

• Form 6765, Credit for Increasing Research Activities claims. See IRM 21.7.4.4.8.3.5, Form 6765, Credit for Increasing Research Activities, for more information.

(2) When a call is received from a taxpayer, the Customer Service Representative must take the following actions:

1. Offer the contact name and telephone number of the correct LC Unit. See IRM 21.7.1.4.11.4(1), Campus Contacts for Large Corp. Cases, or

2. Prepare a Form 4442, Inquiry Referral, on all LCI inquiries and route them to the correct Large Corp campus, if the taxpayer chooses not to call the contact.

   Note: Reassign CII cases following local procedures.

(3) If the case is routed to the incorrect Large Corp Unit, the incorrect Large Corp Unit receiving the case must coordinate with the correct site for resolution.

(4) Reassign CII cases to the site-specific number listed in the table below, based on the LCI code rather than rerouting.

(5) Submission Processing (SP) Entity routes any address changes for Large Corp clients with a LCI shown on various IDRS screens, for example, ENMOD, SUMRY, TXMODA, or BMFOLI, to the proper Large Corp Units using Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, with a routing slip and with the comment “Large Corp Address Change”. The LC Unit researches/verifies if the address change is warranted and will input the requested change of address.

(1) The following campus contacts help field personnel and any taxpayer who has a LCI to help resolve account related problems. Research the account before giving out the telephone number. Only give the campus contact telephone number to a taxpayer whose account actually has the LCI set on it.

(2) Large Corp Team addresses are:

Cincinnati
Express Mail
7940 Kentucky Dr., Stop 537G
Florence, KY 41042

Ogden Express Mail
1973 N. Rulon White Blvd.
Mail Stop 6061 (Attn: Large Corp. MS 6732)
Ogden, UT 84404

Ogden Regular Mail
1973 N. Rulon White Blvd
Ogden, UT 84201

(3) To find the LCI indicator on IDRS screens, follow the chart below. Once the organization is assigned to one of the Large Corp Units, the indicator (which is one of the following numbers) shows which campus to contact:

• Cincinnati (17)

• Ogden (29)

(1) The "LCI" requests are made by the taxpayer or field personnel through the Large Corp Teams or Industry personnel for the BODs.

(2) The taxpayer’s BOD determines where the LCI request is sent for review. The following table provides routing guidance:

(3) All cases must have multiple/complex issues.

(4) The individual or designee receiving the LCI request must complete the following sections of the LCI Request Form:

• Taxpayer Information

• Taxpayer contact information

• Requester Information

• Reason(s) for LCI Request

(5) For an LB&I taxpayer, determine the taxpayer’s industry code. The industry is based on the location of the taxpayer.

(6) Forward the LCI Request Form electronically using secure messaging to your manager.

(7) The Large Corp manager or designee forwards the completed LB&I LCI Request Form to the Practice Area Analysts found in paragraph 4, How to request participation in the LC Program, using secure messaging. The Practice Area Analysts are found under the “L” Code Input Request Instructions section. If two analysts are listed for the industry, send the secure email to both.

(8) The Practice Area analyst completes the "Approval or Reject information" for LB&I requests. The "L" Code request form is e-mailed to the responsible Large Corp Technical Team (LCTT) based on the ENMOD address of the taxpayer and LB&I requester, if applicable.

• If the request is approved, the LCTT inputs the "L" Code on the taxpayer’s account.

• If the request is rejected, the Practice Area Analyst contacts the taxpayer and provides the reason why the request was rejected.

(1) Large Corp teams must review the quarterly listings provided by LB&I to eliminate taxpayers currently enrolled in their programs with the following characteristics:

• No activity for more than 16 months

• Not currently under examination

• No balance due or outstanding Taxpayer Delinquency Investigation (TDI), and

• No recent TE activity, e.g., transcripts

(2) Send a letter to any taxpayer that meets these criteria informing them of the intention to eliminate them from the program.

(3) If the taxpayer does not reply to the letter within 45 days, consider the taxpayer agreeing that Large Corp. service is no longer required.

(1) Designated employees in the Large Corp Team can add or delete LCI or CEP indicators using IDRS CC BNCHG as follows:

(1) The Online Notice Review Process (OLNR) is the process that allows Large Corp employees to analyze accounts and the notice to determine if the information on the notice to be mailed is complete and represents the most current and up to date account information. The OLNR is a sampling of notices on accounts with a Large Corp Indicator (LCI) which require 100 percent review in order to minimize any negative impact to the taxpayer.

(2) OLNR notices are controlled using an IRS received date reflecting the date the notices are received in Large Corp. The OLNR cycle loads on Friday and are received in Large Corp the following Monday (holiday’s excluded). The Large Corp OLNR inventory should be assigned using the date the notices are received on Monday.

(3) Review large corporation notices to determine if they are correct.

(4) Research all accounts using available tools to determine:

1. Misapplied payments (including other Taxpayer Identification Numbers (TINs) on file)

2. Posted, pending, or similar transactions (e.g., payments, subsequent assessments, tax, penalty, interest adjustments, etc.) on IDRS

3. Unresolved balance due accounts

4. Erroneous refunds being issued

Note: It is necessary to perform a review of the case that caused the generation of the notice to ensure correct actions were taken.

(5) Take the necessary action to resolve any identified issue(s) if the notice is incorrect.

(6) If necessary, contact taxpayer by telephone to determine validity of any notice prior to issuance.

(7) Void any notice or release it for issuance per IRM 3.14.2, Notice Review - Business Master File (BMF) Notice Review.

(1) TE/GE works any Federal and State Agency Accounts Receivables.

(1) Employees in Accounts Management, or Examination Branch can make assessments on accounts identified as failed savings and loan institutions. These accounts are coded with the "LCI". The following actions are taken by Output Review:

1. Enter EINs of these accounts on local control file.

2. Pull all adjustment notices generated because of an assessment.

3. Void notices and input a history item "VOIDEDEXAM ".

(2) Refer all notices identified under Notice Review Processing System (NRPS) key 06 (Large Complex Corporations) to Exam for proper notice disposition. If these notices are received in other functions that work large complex corporation and LCC accounts, forward to Exam for proper disposition.

(3) See IRM 21.7.4.4.4.13, Insolvent Financial Institutions/Failed Savings and Loans, and Failed Banks, for information on these accounts.

(1) TC 470 cc 97, puts a freeze on all offset-in operations within an account or on a specific module on accounts containing the Large Corporation Literal.

(2) TC 470 cc 97 creates a "D-" freeze and a 52-cycle systemic hold.

1. It involves accounts containing complex processing issues which require multiple adjustment actions outside the scope of normal processing.

2. TC 470 cc 97 does not freeze designated overpayments from refunding.

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

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

(1) As of October 19, 2016, all IRS potential contract vendors and awards are subject to a tax check to determine eligibility for a contract award. Taxpayers identified with an unresolved tax delinquency are not eligible to receive a contract award. Contractors must be in filing and payment compliance with federal taxes as part of the eligibility requirements for a federal contract. They must stay in filing and payment compliance during the duration of the contract to remain eligible.

(2) This process is implemented to help the Office of Procurement in their determination of the eligibility to receive a contract or award. If a taxpayer fails a compliance tax check, the responsible Contract Officer (CO) emails the account information to the SB/SE Federal Contractor Program for review.

(3) The SB/SE Federal Contractor Program analyst reviews the request and determine the status of the account. Per Procurement guidelines, a potential contractor or vendor is considered compliant when the tax module is in the following account status (ST):

• ST 60 – Installment Agreement

• ST 71 – Offer in Comprise

• ST 53 – Result of a TC 470 CC 90 which indicates a pending adjustment or other tax module activity resolving the delinquency. This transaction code removes the tax module from the Procurement delinquency listing.

(4) If the taxpayer is not in compliance, the case is referred to the correct business operation to validate the failed tax check. The assignment is based on the following Business Operation Division (BOD) code on IDRS:

• BOD Code SB - Brookhaven Collection FAD Team

• BOD Code LM – Ogden Accounts Management Campus (OAMC) Large Corporation (LC) Team

  Note: In unusual circumstances, the SB/SE HQ analyst collaborates with other areas within the IRS to help with case resolution.