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Part 3. Submission Processing

Chapter 13. Campus Document Services

Section 62. Media Transport and Control

3.13.62  Media Transport and Control

3.13.62.1  (01-01-2009)
Media Transport and Control

  1. This section defines Media Transport and Control and provides Distribution instructions for Submission Processing Centers, IRS campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions; instructions for mailouts of Publications and Returns; and instructions for manual preparation of non-machinable items.

3.13.62.1.1  (01-01-2009)
What is Media Transport and Control

  1. Media Transport and Control is the distribution of letters, registers, notices, transcripts, listings and forms within the Submission Processing Centers, IRS campuses, Headquarters (HQ), area offices, other agencies and taxpayers.

3.13.62.2  (01-01-2009)
Machine Processing Guide

  1. Requirements for sorting, decollating, trimming, bursting, folding, inserting, labeling and mailing.

3.13.62.2.1  (01-01-2009)
Labeling

  1. Set up labeling machine; make adjustments for continuous multiple width labels.

    1. Affix labels (per your local postal procedures).

    2. Affix labels with proper placement on all items being labeled.

    3. Examine labeling process frequently to ensure a quality product.

3.13.62.2.2  (01-01-2009)
Folding

  1. Set folder to fold forms in one pass through the machine.

    1. Ensure that the name and address only shows through a window envelope.

    2. Fold notice to fit tight in the envelope.

3.13.62.2.3  (01-01-2009)
Inserting

  1. Set up inserter. Make adjustments for forms and other inserts (stuffers) as required.

3.13.62.2.4  (01-01-2009)
Bursting

  1. Set up burster. Make adjustments for continuous forms. Keep forms in established sequence.

3.13.62.2.5  (01-01-2009)
Decollating

  1. Set up decollator. Make adjustments for separating continuous forms. Keep forms in established sequence.

    Note:

    Leave the pinfeed on the side of the notice where the name and address appears when bursting and decollating. This will lessen the amount of notice shifting in the envelope.

3.13.62.2.6  (01-01-2009)
Visual Quality Review of Printed Notices

  1. 1. Pull a random sample of 5 (from every 100) pieces of correspondence to ensure it properly fits in the envelope. If the correspondence is multiple pages, ensure that each page represents the same taxpayer identifying number. If multiple taxpayer information is identified in the same envelope, steps must be taken to resolve the mismatches before continuing your mail out.

  2. 2. Ensure that all incoming products are reconciled to match the outgoing finished product. For example, if you receive 100 letters to be mailed after the stuffing and sealing operation is finished, you should have a total count of 100 for mailing. If there is a discrepancy in reconciliation, steps must be taken to resolve the mismatches before continuing your mail out. If the product you are mailing has equal pages for each taxpayer, the operator should check the weight of the envelopes to determine if an envelope was double stuffed. If the operator can not identify the problem, contact the originating area to determine if notices were added or deleted to listings without proper annotation.

3.13.62.3  (01-01-2009)
Restricted Items & Security Review Log

  1. The following items are prohibited from the secure Receipt Processing area:
    • Lunch Bags
    • Boxes
    • Purses
    • Backpacks
    • Briefcases
    • Sports Bags
    • Bulky Outerwear
    • Hats
    • Shopping Bags
    • Shoulder Totes
    • Fanny Packs
    • CD or Tape Cases
    • Books
    • Newspapers, magazines and similar type items
    Note: Employees will be able to keep personal items at their desks, to eat at their desks (If a past practice has been established), and to transport small items not carried on their person in and out of the remittance processing areas as long as such items are displayed in clear plastic bags.

  2. Random Reviews First line managers or a designated representative will conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings in the secure remittance processing areas. Management shall maintain a remittance security review log that lists unit, date, number of employees reviewed and reviewers' initials.

3.13.62.4  (01-01-2009)
Multifunctional Document Handling System (MDHS)

  1. The Multifunctional Document Handling System (MDHS) is the principle machine used by Machine Services Units (MSU) to prepare Notices/CP's for mailout. Use MDHS whenever possible, to process all mailings.

  2. The Machine Services Manager is responsible for weighing each required insert, mailer, and return envelope for each Job Number and programming the MDHS computer with the correct weights.

  3. MSU will provide weight to Service Center Automated Mail Processing System (SCAMPS) prior to turning the mail over for presort.

3.13.62.5  (01-01-2009)
Mail Processing Equipment Operator (MPEO)

  1. The Mail Processing Equipment Operator (MPEO) receives Notices/CPs for processing through normal local procedures and identify the work for Automated set up by Job Number.

  2. The MPEO will maintain the mail in separate weight categories, and in those cases where required by local procedures, maintain separation by Notice/CP and/or Job Number.

3.13.62.5.1  (01-01-2009)
MPEO Responsibilities

  1. The MPEO is responsible for the following activities:

    • Producing an Audit Trail Report that accurately reflects set up time, idle time break and lunch time, fault, and service time.

    • Ensuring the accuracy of mail separation by weight

      Note:

      This requirement is necessary to certify to the United States Postal Service (USPS) that the mail, which may later be commingled by the SCAMPS during the presort operation, has been correctly sorted and counted by weight.

3.13.62.6  (01-01-2009)
Mailout Processing Procedures

  1. Use the most current Domestic Mail Manual when boxing or bundling, tying, sacking and mailing:

  2. For Forms mailed to Puerto Rico & Virgin Islands from IRM 3.13.62. sort, tie & insert envelopes into gray mail bags in accordance with instructions provided by Regional Postal Service Representatives. These bags will then be placed in Air Freight Containers & shipped via Air Freight or Air Freight Forwarder to General Post Office, 585 Ave FD Roosevelt, San Juan, PR 00936.

    Note:

    Contact Headquarters, HQ:F:P, Traffic Management Unit on any problems with the above.

  3. Forms mailed internationally will adhere to the International Mail Manual.

3.13.62.7  (01-01-2009)
Transmittal Procedures to Other Offices

  1. Receive items to be transmitted to other offices from areas authorized to initiate shipments.

  2. Transmit the registers and listings to the area offices in accordance with all other current procedures. Registers and listings shipped to area offices may either be microfilm tapes or hard copy printouts.

  3. If documents with multiple destinations within the Headquarters are shipped in the same container, be sure that the receiver's identification, (Office symbols and room number) are highlighted on each Document to ensure proper Distribution.

    Note:

    All IMF forms identified as International returns must be transhipped to the Austin Submission Processing Campus, 3651 Interregional Highway, Austin, TX. 73301–0002, within 24 hours of receipt. All BMF Forms for Excise tax, (e.g. Forms 2290, 2290FR, 2290SP, 720, etc.) and estates and gifts (e.g. 706, 709, etc.) have been and should be transhipped to the Cincinnati Submission Processing Campus, 201 W Rivercenter Blvd; Covington, KY 41011–0001 within 24 hours of receipt. All other BMF returns identified as International returns must be transhipped to Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Ogden, UT 84201–0005, within 24 hours of receipt.

3.13.62.7.1  (01-01-2009)
Form 3210, Document Transmittal

  1. Form 3210 is a 4-part general purpose transmittal form used by all IRS functions.

  2. Preparation of a Form 3210, Document Transmittal is the responsibility of the office originating the document and making the determination that security handling is required. The Mail Manager in each SPC will ensure procedures are current as to the processing and control of all Forms 3210. Procedures will permit the originating office to obtain a block of numbers, prepare and number each form and place in an appropriate envelope. The Mail Manager will establish a centralized location for all Forms 3210 to be numbered and controlled. Each organization will prepare the Forms 3210 and forward with the documents for numbering and dispatching.

  3. Put parts 1, 2 and 3 of Form 3210 in last pouch for each shipment.

  4. Seal each pouch using lead or plastic seals

  5. Complete Form 3869, Shipping Tag, for each pouch (see Exhibit 3.13.62).

  6. File part 4 of Form 3210 (when acknowledged Form 3210 is received, replace file copy with acknowledged copy-then route file copy back to originator (if requested) or otherwise destroy file copy).

  7. Each sealed carton or package within a USPS mail pouch must bear an appropriate shipping label with complete address information.

  8. Pack documents for shipment in heavy cardboard boxes and place in mail pouches.

  9. Use Postal Service orange drawstring sacks if the standard Priority Mail postal tag (obtainable from the Postal Service) is attached.

  10. Use IRS orange mail sacks to consolidate mail between Submission Processing campuses and area offices.

  11. Complete address information is not required and accountability is for the bag only as one priority mail item.

  12. Shipments should be reviewed and acknowledged within seven working days of receipt.

  13. Release pouches or sacks to the Postal Service.

  14. If a duplicate copy of Form 3210 is returned by an area office indicating missing items, follow up with the area office to assure that items are not lost (all Forms 3210 must be acknowledged).

3.13.62.7.2  (01-01-2009)
Suspense Copies, Form 3210

  1. The originating office will maintain suspense copies of Forms 3210 with instructions to the mail room for the acknowledgment copy to be returned.

  2. Place suspense copies of Forms 3210 in a review file and check daily to verify the document has been received.

    Note:

    When items are determined to be lost in transit, notify management. They will determine the appropriate procedures to follow.

  3. The acknowledgement copies of all Forms 3210 must be documented with the date received.

  4. If after ten (10) business days the receipt has not been acknowledged, the originator must follow-up to resolve the missing acknowledgement. Employees must document the actions taken. The documentation must either be recorded on or attached to the originator's copy of the Forms 3210.

  5. Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

3.13.62.7.3  (01-01-2009)
Magnetic Tape Shipments

  1. Address all magnetic tape shipments designated for the Data Center as follows:

    1. For other than postal service use: Detroit Computing Center, Internal Revenue Service, 985 Michigan Avenue, Detroit, MI 48226–1128 (This should also show the project code and be addressed to the attention of the Tape Library).

3.13.62.7.4  (01-01-2009)
Certified Mailing Procedures

  1. General certified mailing procedures (Manually prepared shipping function).

    1. Receive prestuffed letters (Non-Automated) identified for certified mailing from originating SPC function.

    2. Affix prenumbered certified mail sticker on the top center of each envelope. Prepare Postal Service Form 3811 indicating type of service and attach to the back of the envelope if a return receipt is requested.

    3. Maintain a mail log with date of mailing, taxpayer identifying number, name, address, city, state, ZIP code and certified number. Require U.S. Postal Service to date stamp the mail log or listing to verify mail was picked up for delivery.

    4. Seal envelopes and mail. An exact count of manually prepared certified mail pieces must be given to the SPC Mail Coordinator each week.

  2. Specific certified mailing procedures for Collection C letter 1058.

    1. Receive letters from the correspondence function identified as Collection Certified Mail. Use E-142 mailer, if not prestuffed.

    2. Prepare a separate mail log with date of mailing, taxpayer identifying number, name, address, city, state, ZIP code and certified number. Require U.S. Postal Service to date stamp the mail log or listing to verify mail was picked up for delivery.

    3. Affix prenumbered certified mail sticker on the top center of each envelope. Prepare Postal Service Form 3811 for mailing 1058(c) letters destined for stateside or US Possession addresses. Prepare Form 3811 for Letter 1058(c) for Return Receipt Requested mailing and fill in boxes 1,2, and 3. In the top margin above the word center insert the form and tax period (e.g. 1040-199912, 1040A-200012) (See 3.13.62.6.5(3) for specific information.

    4. Seal and mail.

    5. See (6) below.

  3. Specific certified mailing procedures for LT11s(ACS), CP 77s (AKPFD), CP 90/297/297As (FPLP), and CP 92/242/297As (SITLP):

    1. LT 11, CP 77, and CP 90/297/297Aare sent certified, return receipt using Postal Form 3811. Form 3811 is printed from the Collection Due Process-Certified Mail System (CDP–CMS). This web–based application automates the printing of Form 3811. These forms are printed in Machine Services and affixed to each mail piece.

      Note:

      If a Form 3811 is torn or otherwise damaged in printing and a replacement form must be manually prepared, fill in boxes 1, 2, and 3.

    2. CP 92/242/297A are sent certified mail only – NOT RETURN RECEIPT.

    3. Certified mail numbers and barcodes are systemically generated on each of these notices.

    4. A certified mail list is also generated for control purposes. The list will contain the taxpayer name, address, taxpayer identification number (TIN), tax module(s), type of tax and certified mail number. If a letter or notice is not mailed, it must be indicated on the certified mail list by drawing a line through the entry.

    5. LT11s are first sent to CSCO for review. After review, the letters and the certified mail list are returned to Machine Services for folding, inserting and mailing. CP-77, CP-90, CP-297 and CP 92/242 do not require a review but are kept in Machine Services for folding, inserting and mailing.

      Note:

      Folding and inserting guides are in Exhibit 3.13.62-15 and Exhibit 3.13.62-58.

    6. An E-142 is required for mailing these notices. The endorsement Return Receipt Requested must be stamped or printed on the face of the envelope if it is not.

    7. Completed letters and notices are acknowledged by the post office by stamping each page of the certified list. The certified mail list is retained by IRS.

    8. Return the stamped certified mail list to ACS Support or other locally determined function.

    9. Where to Ship Certified Mail Listings for the Automated Levy Programs (CP 77, CP 90, CP 92, CP 242, CP 297, CP-297A)

    Campus Designation Receiving Site Name Function Address
    Cincinnati
    Ogden     		Cincinnati Debbie Kuss ACS
    Support/CDPl     		201 W Rivercenter Blvd.
    Stop 814G
    Covington, KY 41011–0001
    Austin
    Fresno     		Fresno Tony Scarfone ACS Support 5045 E. Butler
    Stop 76202
    Fresno CA 93888–0001
    Andover
    Atlanta
    Kansas City     		Kansas City Stephen Bradley ACS Support IRS
    Attn: CDP Coordinator
    333 W. Pershing Rd.
    R1, Stop 5027
    Kansas City MO 64108–4302
    Brookhaven
    Memphis
    Philadelphia     		Philadelphia Fred Orth CSCO Dept ll Drop Point S–661A
    11601 Roosevelt Blvd
    Philadelphia PA 19154–2100

  4. Specific registered mailing procedures for Collection C letters and notices destined for international addresses.

    1. Receive international destination letters from the Correspondence function and notices from CSCO.

    2. Affix prenumbered Registered Mail sticker on the top center of each envelope.

    3. Prepare Postal Service Form 2865 International Return Receipt and attach to the back of each mailer envelope.

    4. Prepare a separate mail log as above.

    5. Seal, meter, and mail.

    6. See (6) below.

  5. Maintain manually prepared log books in the Shipping function. The log must be available for research by appropriate SPC function personnel sending mail requiring certification by the manual process.

  6. Report to the SPC Mail Coordinator each week manually prepared certified and registered mail totals from all log books. DO NOT report computer generated as described in (2) above.

  7. Computer generated certified totals should be obtained from the SPC function. Determine the total by the number printed and subtract the number withdrawn during review. Total mailed should be furnished to the SPC Mail Coordinator each week.

3.13.62.7.5  (01-01-2009)
Presorted Certified Mail Procedures

  1. Certified Mail Notices are generated by run TDA17 on Sunday, for letters dated for Monday of the following week.

  2. Report TDA1711 is generated as a United States Postal Service (USPS) firm Mailing Listing for the certified notices generated in a given cycle, computer notices 504, 523, 604, and 623. The report is in ascending notice sequence, and within each notice number, the listing is in descending certified number order.

  3. Report TDA1712 is also generated from the same information as TDA1711. This report lists information in ascending certified article number within each zip code. This report also has a running total of certified notices within a given cycle.

  4. Both reports are sent to Notice Review for final pulls.

  5. Upon receipt of the Extraction Listing, Report TDA2311, on Friday, Notice Review extracts the notices listed on the report. Some of these are voided and some have to be adjusted on the Integrated Data Retrieval System (IDRS) to suspend status using the STAUP command. The technical areas determine Computer Notices 523 status.

  6. The notices are then sent to the Machine Services Unit (MSU) to be folded, inserted and sealed.

  7. Notice Review currently goes through the listing crossing off all internal mail that has to go registered mail, as well as all pulls made by Notice Review. The total number of pulls will be indicated on the cover of the TDA1712 Report.

  8. Once the crossing is completed, both TDA1711 and TDA1712 are sent to Machine Services Unit (MSU).

  9. When all notices have been inserted, the Certified Envelopes and the TDA1711 and TDA1712 Reports are sent from MSU to the sorting room. A Form 3210, Document Transmittal, is used as a shipping document.

  10. Process Certified Mail Notices in sorting as follows:

    1. Include the word "CERT" in the run description entered into the sorter terminal at the start of the run.

    2. Optionally comingle certified mail with First-Class Presort mail.

    3. Place mail in 3/5 digit trays and load onto All-Purpose Carts (APCs).

    4. Prepare documentation for presentation to the Postal Service.
      Include the certified fee on the line for "Additional Postage Payment" in completing USPS Forms 3600R and 3540S. The entire certified fee is included on one USPS Form 3600R, although the physical location of the certified mail may be in two runs.

    5. Place the Presort Postal Summaries, along with the supporting USPS Forms, in a large manila envelope. On this envelope, print the run description as it appears on the Presort Postal Summary Report.

    6. Place the TDA1711 and the TDA1712 Reports in a "Priority Box" provided by the USPS.

    7. Transport the "Priority Box" , the envelopes, and the cages containing the mail to the Business Acceptance Unit at the Post Office. Work out the time and place locally.

  11. Once the mail has been verified, the TDA1711 Report is "round stamped" by a Postal employee, placed in the "Priority Box" and placed in a drop at the Business Acceptance Unit.

  12. Some postal sites may wish to have the verifier perform this operation at the IRS Service Center. Work this out locally with USPS.

  13. The TDA1712 Report is retained by the Postal Service as additional verification for the USPS Form 3600R.

  14. The TDA1711 Report must be kept in the area responsible for controlling outgoing Certified Mail Listings.

3.13.62.8  (01-01-2009)
Mailout of Publications and Returns

  1. See Exhibit 3.13.62-14.3

3.13.62.8.1  (01-01-2009)
Tax Practitioner Newsletter Mailing Labels

  1. Receive and label

  2. Sort, tie and mail.

  3. See IRM 1.17.5 Tax Forms Distribution Program Handbook, for more detailed instructions.

  4. Self mailer newsletters are to be third class mail.

3.13.62.8.2  (01-01-2009)
Prestuffing Operation for Non-Receipt of W-2/1099/1098 Program

  1. This work formerly performed by the Machine Services Units has been discontinued due to costing and staffing concerns.

  2. For additional information regarding the distribution of these packets to taxpayers please refer to IRM 21.3.6.4.7, Resolving Form W-2, Form 1099, and Form 1098 Inquiries.

3.13.62.9  (01-01-2009)
A/C International Returns Mailout (FO 66 & 98)

  1. For current mailout of 1040 packages to taxpayers with non-Stateside addresses the labels will be sorted by the computer by the first four letters of the country name; and designated by package code and destination.

  2. Remove from the label sequence and hold separate for insertion into a E-44 envelope the FO 98 (MLSC 96 and 97) labels destined for Canada and Mexico.

  3. Remove from the label sequence and hold separate for application to envelopes bearing appropriate postage the FO 98 and 66 labels destined for areas containing US Possessions.

    Note:

    Separate the US Possessions and Non-US Possession.

  4. FO 66 has been realigned to include, Puerto Rico, Virgin Islands, American Samoa, Guam, Palau, Federated States of Micronesia, Commonwealth of the Northern Mariana Islands, Marshall Islands, Midway Islands, Palmyra, Johnston Islands, Kingman Reef, Wake Island, Howland Island, Baker Island, Jarvis Island, Canton (Phoenix) Islands and Tutuila Island.

3.13.62.9.1  (01-01-2009)
1040ES (MLSC 66 and 98), Estimated Tax for Individuals (7S7-95-11) (MLSC 96 and 97 for Canada and Mexico)

  1. Insert PREADDRESSED 1040ES packages into mailer #-3L for foreign addresses; for Puerto Rico, Virgin Islands, Guam, American Samoa, Canada, Mexico, Commonwealth of the Northern Mariana Islands and stateside addresses, treat as self-mailer.

3.13.62.9.2  (01-01-2009)
1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person (7S7–26–11)

  1. Label mailer E-72T and prepare:

    1. Two Forms 1042, U.S. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

    2. Two Forms 1042–T, Annual Summary and Transmittal of Forms 1042–S.

    3. Four Forms 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.

    4. One Publication 1187, Specification for Filing form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.

    5. One Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

    6. One return envelope E-156.

  2. Insert, seal and mail.

3.13.62.10  (01-01-2009)
KIF Research Listing (Daily)

  1. Receive Run KIF-90

  2. Route to User Support Staff, if there is an Invalid Report on top.

  3. Send the SSNADX/EINADX Listings to the SPC functional area or FO utilizing the employee number on the listing pages as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are an FO code, gather all transcripts for each FO code and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to a FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

3.13.62.10.1  (01-01-2009)
MF Requested Transcripts (Daily)

  1. Receive from TRS 0201

  2. Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well ; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

3.13.62.10.2  (01-01-2009)
TRPRT Requested Transcripts/Graphic Prints (Daily)

  1. Receive Transcript print from run RDB-14/RDB-24

  2. Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

3.13.62.10.3  (01-01-2009)
MRS W-2/W-3 Wage Data Request

  1. Receive requests from the IRS office in Latham, NY. This request is computer generated and is printed on 8 1/2 x 11 paper. The Title WIRS appears in the top center of the request.

  2. Route to the SPC functional area or FO utilizing the receiver employee number in the upper right hand of the request under MRS W2/W3 WAGE DATA REQUEST.

    1. Route to the functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. Mail to the appropriate FO for further sorting and Distribution, if the first two digits are the FO code.

    3. Control shipments of MRS W-2/W-3 Wage Data Requests with Form 3210 and address them to the attention of FMB Mailroom.

  3. Priority should be given to mailing the FO requests on the same day they are received from Latham, NY. SPC requests should be distributed the same day as well; but mailing FO requests has a higher priority than SPC Distribution when time is a factor.

3.13.62.10.4  (01-01-2009)
IDRS Claims Disposition Record Listing

  1. Forward both copies to the SPC Refund Inquiry function.

3.13.62.10.5  (01-01-2009)
IDRS Diagnostic Transcripts, DIAG-P and DIAG-Q TRS-04

  1. Route to User Support Staff.

3.13.62.10.6  (01-01-2009)
IDRS Terminal Usage Reporting System (Report Symbol NO-D:C:H-241)(TUR-50-01)

  1. Distribute according to local requirements.

3.13.62.10.7  (01-01-2009)
Form 8288/8288-A, OECD

  1. Form OECD - Mail with letter to appropriate treaty country. See Exhibit 3.13.62-10

    Note:

    DO NOT MAIL WITHOUT EXPRESS PERMISSION FROM THE OFFICE OF THE A/C (INTERNATIONAL). APPROVAL CAN BE OBTAINED BY TELEPHONE CONTACT FTS 447-1484.

  2. Reports - Summary of FIRPTA Tax Withheld - Send to SOI.

  3. Summary of Forms OECD - Send to SOI and A/C (International).

  4. Reconciled - Send to A/C (International), 950 L'Enfant Plaza S.W., Attn: LM:IN:I:A Washington, DC 20024-2123.

3.13.62.10.8  (01-01-2009)
PMF Uncollectable Unpostables Meeting Penalty Criteria for TY XX (P/R/F 102-95-11)

  1. Route to IRP Civil Penalty Unit.

3.13.62.10.9  (01-01-2009)
Form 972 Listing (102-8C-41)

  1. Route to Civil Penalty Unit.

3.13.62.10.10  (01-01-2009)
EPMF/EO Registers, Notices and Listings

  1. See Exhibits 3.13.62-2, 3, 4, 5 and 7.

3.13.62.10.11  (01-01-2009)
IDRS Correspondex C Letter Handling Procedures

  1. Receive IDRS C Letters (CRX0310) from computer operations in cut sheet format and route to letter review for review and association with other documents. Return Envelope E-205 (window envelope) should be inserted with each C Letter, when applicable, to facilitate the taxpayer returning their response to appropriate area within the campus. All C Letters now have a cover page that contains a return address with a nine-digit service center ZIP Code and a POSTNET bar code which can be read and sorted on incoming mail to route to appropriate functional area designated to work the replies. C Letters from this file are commonly referred to as "Complex C Letters."

  2. After receiving the letters from the letter review area, seal and route to SCAMPS for Presorting or seal and meter depending on local practices. Return envelope E-73 may be substituted if desired locally.

    Note:

    Mailer envelope E-125L should be used whenever a C Letter is to be mailed via certified or registered mail except when the cover page contains the computer generated certified mail number and bar code them use E-142.

3.13.62.11  (01-01-2009)
Miscellaneous Registers, Notices, Listings and Forms

  1. This section provides Distribution instructions for miscellaneous registers, notices, listings and forms.

3.13.62.11.1  (01-01-2009)
DMF Agency Address File (480-15-21)

  1. One copy to Submission Processing Center, Adjustments.

  2. One copy to Submission Processing Center, Taxpayer Advocate Office.

  3. Two copies to each Taxpayer Assistance Center; Attn: Area Assistance.

  4. One copy to Notice Review Section.

3.13.62.11.2  (01-01-2009)
MF Report of U.S. Internal Revenue Receipts, IMF (480-40-11) and BMF (180-40-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center, Accounting Branch.

3.13.62.11.3  (01-01-2009)
EPMF (IRAF) Report of U.S. Internal Revenue Receipts

  1. One copy to Headquarters, SE:W:CAS:SP:IMF:N.

  2. One copy to Area Office, Regional Chiefs Customer Service.

  3. One copy to SPC Accounting Branch.

3.13.62.11.4  (01-01-2009)
Summary of Excise Tax Liabilities (Report Symbol TREAS-92) (180-40-11 & 180-50-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center Accounting Branch.

  3. One copy to Submission Processing Center Accounting Branch, Attn: Reports Analyst.

3.13.62.11.5  (01-01-2009)
Million Dollar BMF EPMF Reports (Weekly 180-46-11) (Monthly 180-48-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.11.6  (01-01-2009)
Report of Corporate Collection - Table S-2 (Report Symbol TREAS-91) (180-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

3.13.62.11.7  (01-01-2009)
Report of Individual Collections - Table S-2 (TREAS-91) (480-40-11)

  1. Copy to Area Office, Attn: Regional Chiefs Customer Service.

3.13.62.11.8  (01-01-2009)
Quarterly Excise Tax Listing, Posting Summary For the Processing Quarter Ended MM-DD-YY, or Special Posting Summary (701-73-11 & 707-73-12)

  1. Send to Accounting Branch, Attn: Reports Analyst.

3.13.62.11.9  (01-01-2009)
Wager - Tax Forms (701-83)

  1. Send 2 copies to Fraud Detection Centers.

3.13.62.11.10  (01-01-2009)
Report of ES Declarations Filed and ES Claims Validated (Report Symbol NO-3(17)(41)0-82) (480-40-11)

  1. One Copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

3.13.62.11.11  (01-01-2009)
Report of Overpayment Offsets (Report Symbol NO-3(17)(41)0-83) (480-40-11)

  1. One copy to Area Office, Attn: Regional Chiefs Customer Service.

  2. One copy to SPC Accounting Branch.

3.13.62.11.12  (01-01-2009)
Report of Form 720 IRS Numbers (Report Symbol NO03(17)(41)0-268) (Run 701-29-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.11.13  (01-01-2009)
EPMF SCCF Extract Tape (OSPC only)

  1. Ship File Label SCF 01 - 12 to the following address: U.S. Department of Labor 200 Constitution Ave., N.W. Washington, DC 20210–0001 ATTN: Mary Bryant Rm N5454

3.13.62.11.14  (01-01-2009)
Control Case Inventory (735-07-11 & 735-37-11)

  1. Send to Criminal Investigation Control.

3.13.62.11.15  (01-01-2009)
Form 2290 Discrepancy Cases (802-19-11)

  1. Send to appropriate Compliance Field Territory Office.

3.13.62.11.16  (01-01-2009)
Notice List, (460-31-14 & 160-31-12)

  1. Send two copies of the Notice List to Notice Review function.


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