IRSDoc7130 PDF

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The Great IRS Hoax: Why We Don’t Owe Income Tax
2002
Published
IRS Products
Catalog
Document 7130 (Rev. 6-2002)

Catalog Number 63740X
2002 IRS PUBLISHED PRODUCTS CATALOG
STATES SERVICED BY EACH AREA DISTRIBUTION CENTER
These numbers are for internal IRS

offices only! The public should not be
given these numbers to order printed
products.
WADC
Western Area Distribution Center
3041 Sunrise Boulevard
Rancho Cordova, CA 95742
1-800-829-2437 (Voice)
1-916-636-7702 (FAX)
CADC
Central Area Distribution Center
2402 East Empire Street
Bloomington, IL 61799
1-800-829-2437 (Voice)
1-309-662-2432 (FAX)
EADC
Eastern Area Distribution Center
4300 Carolina Avenue
Richmond, VA 23222
1-800-829-2437 (Voice)
1-804-228-3939 (FAX)
Hours of Operation in all Centers:

7:30 a.m. - 5:30 p.m.
COMMENTS TO DOCUMENT 7130,

IRS PUBLISHED PRODUCT CATALOG
} Document 7130 is current on the day it is sent to print. However, many IRS
products are continually added, revised or made obsolete. The most current
information can be found on Multimedia Publishing Division’s website at
http://publish.no.irs.gov. The website is explained in Chapter 3 instructions of
this document.
} Comments or suggestions about this document can be submitted

electronically at http://www.publish.no.irs.gov/comms.html. If you do not have
access to the intranet, fax your comments with your name and phone number
to: Document 7130 Coordinator, Dallas Field Publishing Services, (972) 308-
1823.
DISTRIBUTION OF DOCUMENT 7130
} All Order Points within IRS receive Document 7130 automatically using
IMDDS File Number 345, cat. 01459P. If your order point does not need to
receive this document, send a request to discontinue the distribution to your
servicing ADC using your IMR02 Report. Chapter 5 of this document
contains instructions to decrease/discontinue IMDDS distribution.
How To . . .
• Chapter 1
Order Point Number (OPN)
• Chapter 2
General Information &
Ordering Instructions
• Chapter 3
Multimedia Publishing
Division Website
• Chapter 4
IRS Form Letter Publishing Program
• Chapter 5
Internal Management Documents
Distribution System (IMDDS)
• Chapter 6
Training Materials
• Chapter 7
Ordering Printed Products
From Other Sources
CHAPTER 1
ORDER POINT NUMBERS
Recognizing Order Point Numbers (OPNs)

IRS uses nine-digit OPNs to identify office addresses (the first five digits indicate
locations) and functions/organizations (last four digits). You must have an OPN
to order IRS printed products. By using the OPN to request printed products,
the order is processed, labeled, and shipped directly to the requesting office’s
room or mail stop number. The mailroom can easily and quickly identify where to
send the order.
IRS Modernization descriptions are also associated with OPNs. The descriptions
further identify each office’s “Operating Division” and “Other Organization” (or
smaller organizational category). Multimedia uses this information to target
employees within the “new IRS” and send specific products to them.
Some offices do not have their correct IRS Modernization description on their
OPN. The description appears on the first page of IMDDS Order Point Summary
Reports (IMR02) (See Chapter 5 for IMR02 instructions). To correct
Modernization information, contact your Functional IMDDS Coordinator.
Establishing a New OPN

To establish a new OPN, contact your Functional IMDDS Coordinator and
provide the following information:
} Your address,
} Employee and manager counts Note: Managers should be counted
twice, as a manager and an employee,
} Office title, room or mail stop number,
} Functional office symbols for all National
Office order points,
} Information to determine where
employees and managers are currently } &DOO<RXU,0''6
located. &RRUGLQDWRU
} (see page 1c):
Your Functional IMDDS Coordinator will
complete the needed paperwork and assign
To ADD or
an OPN. Note: The names, phone, and fax DELETE an
numbers of the IMDDS Coordinators are Order Point
available on the Multimedia Publishing
Division Electronic Publishing site at To CHANGE a
http://publish.no.irs.gov/distsys/ Street, City, or
imdds/imddcoor.html and on page 1c in Zip Code
this document.
1a
Deleting an OPN
To delete an OPN, contact your Functional IMDDS Coordinator and provide the
following information:
} OPN to delete,
} attention line and employee counts for verification purposes,
} your name and phone number.
The Functional IMDDS Coordinator will complete the necessary form.
Changing a Mailing Address

When an office moves to a different building, contact your Functional IMDDS
Coordinator and provide the following information:
} Your OPN,
} Your new address,
} Employee and manager counts,
} Office title, and room or mail stop number, and/or functional symbols,
} Date of move,
} Your name and phone number.
The Functional IMDDS Coordinator will complete the necessary form.
NOTE: To correct a room number or address information within the same

building, refer to “Changing Attention Lines…" paragraph below.
Remember: When moving from a location, be sure to notify your mailroom

coordinator. The coordinators are listed on the Multimedia web site at:
http://publish.no.irs.gov/dfps/mailcoor1.xls
Changing Attention Lines, Office Symbols, Group Numbers, Mail Stops,

and Phone Numbers
Order points use their IMR02 Report to correct the attention line (functional office
symbols, group numbers, mail stop) and/or phone number. Legibly enter the
correct information. If you need to correct this information, refer to Chapter 5 for
further instructions regarding the IMR02 Report.
Updating Employee/Manager Counts

The employee and manager counts that appear on the IMR02 Report are the
basis for all-employee and all-manager distributions. . Note: The total number of
employees includes both managers and non-managers. Managers are counted
in both categories (as a manager and as an employee).
Examples of these types of distribution include memos, NTEU agreements and

UNAX materials. If your office receives too few or too many copies of these two
types of distributions, see Chapter 5 for further instructions to correct your IMR02
Report.
Functional IMDDS Coordinator Listing

The Functional IMDDS Coordinator listing is on the next page. An updated listing
is also on the intranet at http://publish.no.irs.gov/distsys/imdds/imdcoor.html.
1b
Functional IMDDS Coordinators
State Coordinator Phone Number Fax Number
Alabama Hazel Mullins (901)546-3707 (901)546-3622
Alaska Theresa Johnson (206)220-4745 (206)220-5716
Arizona Ava Bellaire (303)446-1110 (303)446-1090
Arkansas Hazel Mullins (901)546-3707 (901)546-3622
California (No & Cent) Penny Petersen (510)637-5074 (510)637-2768
California (South) Ray Hinman (949)389-4325 (949)389-5012
CA IRS Campus – Fresno Jan Douglas (559)454-6688 (559)456-5557
Connecticut Scott Mahoney (978)474-5658 (978)474-5379
Colorado Ava Bellaire (303)446-1110 (303)446-1090
Delaware Helena Smith (804)916-8544 (804)916-8547
Florida (North) Wayne Lewis (904)665-0761 (904)665-1845
Florida (South) Eddie LaSalle (954)423-7642 (954)423-7408
Georgia Russell Miller (404)338-7786 (404)338-7061
GA IRS Campus- Atlanta Charles Rice (770)455-2609 (770)454-1969
Hawaii Theresa Johnson (206)220-4745 (206)220-5716
Idaho Ava Bellaire (303)446-1110 (303)446-1090
Illinois Martha Lawhon (312)886-4316 (312)886-8116
Indiana Martha Lawhon (312)886-4316 (312)886-8116
Iowa Garry Taylor (651)312-7676 (651)312-7669
Kansas Maxine Smith (314)612-4440 (314)612-4459
KS IRS Campus-Kansas City Rita Curtis (913)438-2375 (913)438-2197
Kentucky Angie Peluso (859)669-5643 (859)669-5740
Louisiana Hazel Mullins (901)546-3707 (901)546-3622
Maine Scott Mahoney (978)474-5658 (978)474-5379
Maryland Helena Smith (804)916-8544 (804)916-8547
Massachusetts incl. Andover Campus Scott Mahoney (978)474-5658 (978)474-5379
Michigan Karen Murray (313)234-1562 (313)234-1537
Minnesota Garry Taylor (651)312-7676 (651)312-7669
Mississippi Hazel Mullins (901)546-3707 (901)546-3622
Missouri Maxine Smith (314)612-4440 (314)612-4459
Montana Ava Bellaire (303)446-1110 (303)446-1090
Nebraska Garry Taylor (651)312-7676 (651)312-7669
New Hampshire Huong Diamantopoulos (978)474-5538 (978)474-5379
New Jersey Donna Cook (215)516-2101 (215)516-2575
New York (Brooklyn) Laura Bova (631)758-2175 (631)758-2357
New York (Manhattan) Rashein McDonald (212)298-2248 (212)298-2200
New York (Upstate) Huong Diamantopoulos (978)474-5538 (978)474-5379
NY IRS Campus – Brookhaven Laura Bova (631)758-2175 (631)758-2357
New Mexico Ava Bellaire (303)446-1110 (303)446-1090
Nevada Ava Bellaire (303)446-1110 (303)446-1090
North Carolina Helena Smith (804)916-8544 (804)916-8547
North Dakota Garry Taylor (651)312-7676 (651)312-7669
Ohio Karen Murray (313)234-1562 (313)234-1537
OH IRS Campus – Cincinnati Angie Peluso (859)669-5643 (859)669-5740
Oklahoma Maxine Smith (314)612-4440 (314)612-4459
Oregon Theresa Johnson (206)220-4745 (206)220-5716
Pennsylvania incl. Phil Campus Donna Cook (215)516-2101 (215)516-2575
Rhode Island Scott Mahoney (978)474-5658 (978)474-5379
South Carolina Helena Smith (804)916-8544 (804)916-8547
South Dakota Garry Taylor (651)312-7676 (651)312-7669
Tennessee incl. Memphis Campus Hazel Mullins (901)546-3707 (901)546-3622
Texas (North) Lynette Burnett (214)767-1422 (214)767-2207
Texas (South – incl. Austin Campus) Evelyn Garcia (512)460-4642 (512)460-4645
Utah Ava Bellaire (303)446-1110 (303)446-1090
UT IRS Campus- Ogden Lou Hubbard (801)620-6971 (801)620-7182
Vermont Huong Diamantopoulos (978)474-5538 (978)474-5379
Virginia Helena Smith (804)916-8544 (804)916-8547
Washington Theresa Johnson (206)220-4745 (206)220-5716
Washington DC & Overseas Linda Kessler (202)622-6602 (202)622-6599
West Virginia Linda Kessler (804)228-3895 (804)228-3889
Wisconsin Garry Taylor (651)312-7676 (651)312-7669
Wyoming Ava Bellaire (303)446-1110 (303)446-1090
1c
CHAPTER 2
GENERAL INFORMATION AND ORDERING INSTRUCTIONS
This document contains the products available to IRS offices free of charge from
the Area Distribution Centers (ADCs). This document does not include security
products, originator controlled items, training materials (TPDS products), or the
annual other government agency survey items. The products listed in this
document are usually stocked and can be ordered from ADCs. However, not all
products are always available. The availability of items depends on factors,
such as: printing schedules, pending revisions, and funding.
Each product listing contains significant information, as shown in the

example below.
&KHFNWKH³XQLWRILVVXH´
Product Listing Information WRUHFHLYHRQO\QHHGHG
TXDQWLWLHV3URGXFWVDUH
Catalog Number LVVXHGDV³HDFK´³SDGV´
RU ³VHWV´
Product Number Í ÌUnit of Issue

1767 61490G Each
Revision Date Í 01/1999 Destroy prev issue upon r ÌDisposal
Title Í Publishing Services Requisition Instructions
Remarks Í Form 1767 is used in all IRS Offices as a

requisitioning and authorizing document for
printing and publishing services including
forms, documents, envelopes, and publications
Originating
Office Symbols Í Ì Type of Use
OP:FS:M:PS Internal Use
Ordering Published Products

Use the map on the inside cover of this document to determine which ADC
services your office. ADC phone and fax numbers are provided with the map.
For tracking multiple orders, use Form 8457, Printed Item Request Logsheet,
Catalog Number 62996J.
1. Phone orders:
Provide the following to the ADC telephone operator:
} your nine-digit order point number (OPN);
Note: If you don’t have an OPN, contact your Functional IMDDS
Coordinator (listed on page 1c).
} the shipping address (if different from the order point address),
} your name and telephone number,
} the product catalog number(s) and quantity needed.
2a
Record the following information:

} name of telephone operator,
} confirmation number for the order,
} date of telephone or fax order.
2. Fax orders:
Enter the following information on the Form 7130, Fax Order.
Note: A copy of Form 7130 can be found at the back of this document,
or it can be downloaded at:
http://publish.no.irs.gov/FORMS/INTERNAL/PDF/14817B02.PDF.
} your OPN,
} your name,
} shipping address,
} telephone number,
} catalog number of the product(s) you want to order,
} quantity of each product you are ordering (by unit of issue),
} product number and title.
Fax the completed form to your servicing ADC.

Keep a copy of the form and the fax confirmation sheet order for follow
up.
Ordering Originator Controlled Items:

Some items can only be ordered with the permission of the product’s originator
(author) of the product. These items are not stocked at the ADCs, therefore they
are NOT listed in Document 7130. To obtain product information and the
originator’s name and phone number, access the Multimedia Publishing Division
homepage, at http://publish.no.irs.gov/catlg.html, or contact your servicing ADC.
When accessing the homepage, enter the catalog or product number of the item
that is needed. The originator’s name will be located in the bottom right corner in
the next screen page.
Ordering Security Items:

Security items cannot be obtained by the public through the Freedom of
Information Act, and are not listed in Document 7130. Only specific IRS
personnel are authorized to order security items. Note: IRS Compliance,
Accounts Management, and Submission Processing Campus customers should
contact their local forms coordinator if security items are needed.
} Authorized personnel contact their servicing ADC by phone, or fax Form

7130, Fax Order - Stock Requisition for Multimedia Published Products.
} ADCs ensure only authorized personnel, using an authorized OPN, can order
security items. Note: If authorized personnel order the item, it will be
shipped. If an unauthorized OPN or customer orders security products, the
ADC will notify the requestor by phone that the order has been rejected.
Receipt Information
1. Allow ten working days for the receipt of products.
2. Check the mailroom and other office locations before calling your servicing
ADC about non-receipt of materials.
3. If your order does not arrive after 10 working days, contact your servicing
ADC and provide the following information:
} Your OPN,
} The date you placed the order,
} The control number, if order was by phone.
The operator will either provide you information on the status of your order or
have someone contact you with the status. Note: Orders can be traced up to
thirty days if you provide the input date and your OPN.
4. Verify the following when orders are received:

} All boxes are received according to the shipping label.
} The items in the shipment match the packing list.
} The packing list matches your original order.
Notify the ADCs of discrepancies immediately. Note: Reductions in quantities

may occur due to limited supplies or program instructions from the analyst
responsible for the product.
Emergency Orders:
Note: Emergency orders cost additional money to process and ship. Therefore,
careful planning and stock monitoring should be routinely performed.
Emergency orders may be placed with the ADCs when a stock outage will result
in a work stoppage or poor customer service to taxpayers. Customers can
request an emergency shipment by calling either the ADC or faxing Form 7130,
Fax Order. When using Form 7130, clearly state in the comment section that it is
an emergency request and include the following information:
} How many days supply of stock you have on hand.

} The projected date when a stock outage will occur.
} The emergency quantity needed and how many days it will last.
} A contact person and phone number in your office.
If you call in your emergency request, provide the telephone operator with the
information listed above. Call your servicing ADC if you have any questions
regarding emergency orders.
2c
CHAPTER 3
MULTIMEDIA PUBLISHING DIVISION WEBSITE
All of the product information in this document is also available on the Multimedia
Publishing Division’s (MPD) Intranet website. The website' s product information
is updated daily and gives users access to the most current information about all
IRS published products. Many products can be printed electronically.
The following pages explain how to access the website and, specifically, how to
use the Catalog function. The MPD website is only accessible from inside the
Treasury firewall.
To get there, type http://publish.no.irs.gov into the address bar of your

computer’s web browser. The graphic below shows the MPD home page.
Click on the "Catalog" button to access the online product catalog.
Graphic 1
Multimedia Publishing Division homepage on the IRS Intranet
3a
THE PRODUCT CATALOG INFORMATION SEARCH SCREEN

The Product Catalog Information screen provides three ways to search for an item.
Graphic 2 (shown on the next page) provides an example of this screen.
Search Options:
} View by Catalog Number can be used if the product’s catalog number is known.
} View by Product Number is used to identify the product by its type (form,
publication, document, IRM, etc) using the dropdown dialog box and then
typing the item’s numeric identification into the appropriate box.
Graphic 2 shows a search for Form 1040.
Published products with a suffix (i.e.: Form 1040 Schedule EIC) can be searched by
entering the suffix into the appropriate box. If you do not know the suffix information,
you may type an asterisk (*) to request a ’wild card’ search (i.e.: Form 1040 with an
"*" in the suffix will search for all 119 versions of Form 1040 and provide a listing of
them by their form numbers and titles).
Note: You may search for IRMs and LEMs by requesting the IRM Numerical Index
that is provided in the second search option. The IRM Numerical Index is updated
each month on line. It is also printed and distributed to all OPNs as Document
10988 (catalog number 27371W) every four months.
} View by Product Title Search is used by entering a word(s) from the

product’s long title. This option is normally used when the requestor does
not know the catalog or product number, but they know the product's title.
For example: To conduct a search for a product that has "travel" in the title, the
user could type "travel" in the Product Title Search window. The current system (as
of May 2002) provides a listing of 63 products and their titles with "travel" in their
name. When you find the item you are searching for, click on that item and Graphic
3 will be brought up on your screen with information about that product.
Hint: Choose the most uncommonly used word(s) in the title so the search does not
pull up a large listing of products. Ex: Using the word "Tax" for the product title
search would find approximately 3850 items with "Tax" in the title.
Only one of the three search options can be used at a time. Clicking on the Submit
or Search button beside the option, after entering the required information, will
initiate a product search and result in the screen shown in Graphic 3.
Note: The Product Catalog Information Screen also provides a "what’s new"
option in the first section on the screen. This option provides an overview listing of
the products that have been updated or added within the past two weeks.
3b
Graphic 2
The Product Catalog Information Screen
This screen is used to search for printed products. The Example shows three ways to search for
published products. Only one search method can be used at a time.
3b
3c
THE PRODUCT INFORMATION SEARCH RESULTS

After a product information search is done, the following screen (shown below)
provides information such as: the latest revision, if the form is active or obsolete,
how to obtain copies, and the names/phone numbers of the originator, printing
specialist, and distribution analyst. The block titled Electronic Availability contains
an electronic file for this product which can be downloaded or printed. If an
electronic file block exists, click on the desired revision date to begin the process.
Graphic 3
Product Information Search Results
Results from the search depicted in Graphic 2. Information such as the product’s catalog
number, long title, related product, brief descriptions and electronic availability are shown.
3d
In most cases, the file being downloaded will be a PDF file and will require the
user to have Adobe Acrobat Reader software. Depending on how the PC is
configured, the file will be either be automatically opened with Acrobat or the user
will be prompted to save the file to disk. Graphic 4 shows the 2001 revision of
Form 1040 as viewed through Adobe Acrobat.
Graphic 4
Portable Document Format (PDF)
Form 1040 viewed in Internet Explorer with the Adobe Acrobat software.
3e
Portable Document Format (PDF) - Fillable Forms

There are forms on the website that are "fillable" after they are downloaded or
opened with the Adobe Reader. The user’s mouse cursor will change into an "I-
beam" when moved over a text-input area and into a "pointing hand" when
moved over a check-box area.
If a form is fillable, you will be able to type in the information that you normally
write on a printed version. Once you have entered the information on a fillable
form, you can either print it from your screen or save it to a file, which can be
used as an e-mail attachment.
Other Selections Using this Web Page

In addition to looking up specific product information using the "Catalog" option,
other Multimedia Publishing programs and their information are provided on this
site. For example, if you select the "Services" option, you will find shipping
information, printing schedules and specific updates on the IMDDS program.
IMDDS information is located at:

http://publish.no.irs.gov/distsys/imdds/imdds.html this option contains an
index where the user can select various subjects pertaining to IMDDS.
In the "Services" option, you can also find information on other programs such
as: Corporate Education, Business Cards, Tax Forms Distribution, Tax
Packages, the Internal Revenue Bulletin, etc.
The "Reference" option provides reference copies of Tax Publications and

Internal Revenue Bulletins.
Only Multimedia Publishing Division employees use the "Applications" option.

This option requires a password.
The "Related" option provides a listing of the employees in Multimedia

Publishing Division, production schedules for: IRMs, tax forms and
publications, and a portable copy of the IRS Digital Daily.
Other Helpful Internet Addresses:
} www.irweb.gov/ is the main tool to access all IRS web sites.

} www.house.gov/: This is the homepage for U.S. House of Representatives.
At the bottom of the page under the Internet Law Library heading, this
homepage offers free public access to the basic documents of U.S. law. This
includes full text searchable copy of the U.S. Code. There are over 8,900
links to law resources on the Internet.
} www.nara.gov/research/: National Archives and Records Administration
provides ready access to: Code of Federal Regulations (CFR), the daily
Federal Register, and public laws.
} www.opm.gov: Office of Personnel Management homepage provides
personnel forms and publications.
3f
} www.gsa.gov/ Provides access to GSA information including the Standard

Forms (SF) and Optional Forms (OP), which can be used by any government
agency, by selecting the “Financial Application and Forms Online” option.
} www.hq.irs.gov: Headquarters IRS Insider website.
3g
CHAPTER 4
IRS FORM LETTER PUBLISHING PROGRAM
THIS CHAPTER DOES NOT APPLY TO SUBMISSION PROCESSING CAMPUSES,

ACCOUNTS MANAGEMENT CAMPUSES OR COMPLIANCE CAMPUSES.
IRS’s preprinted letters are available through the ADCs or the Multimedia
Publishing Division’s website. Specific information such as facsimile signatures
and local addresses can be ordered preprinted on form letters by using an
"electronic overlay." The electronic overlays are obtained by completing Form
7130L, Fax Orders for Supplies Letters, and faxing it to the Eastern Area
Distribution Center (EADC). EADC's fax number is included on the form. Form
7130L is provided at the back pages of this document. To complete the form,
follow the five steps listed below.
Ordering Form Letters with Electronic Overlays
Step 1:
Enter the date
and
your OPN in
# 1 and #2.
Step 2:
Enter your
Shipping and
Ordering
Information in
#4 and #5.
Step 3:
Refer to the
“Choosing the
Correct
Electronic
Overlay” in
Step 4:
this chapter to
Enter the
determine the
form
overlay that
letters
best meets
needed.
your needs.
Include the
Then, enter
catalog
the electronic
number(s),
overlay
quantity,
catalog
and item
number and
number(s)
item number
in #6 and #7.
Include the
name of the Step 5:
official in #8. Include any
special
instructions.
4a
Choosing the Correct Electronic Overlay

To locate the electronic overlay that corresponds to your office, follow the steps below.
} Refer to the first three digits of your OPN. Turn to the “Electronic Overlay”
section in this document. Find the first three digits of the electronic overlay
number that closely corresponds with your OPN.
Note: In Exhibit 1, the XXXXX refers to the first five digits in your OPN.
} To accommodate the four major Business groups, a four-digit suffix has been
assigned after the dash to designate the Business Area.
Ex. -010X = SB/SE, -020X=LMSB, -030X=TE/GE, -040X=W&I. See Exhibits below
which illustrates SB/SE overlays.
} Determine which format of electronic overlay you need.

Note: Only one type of electronic overlay can be requested per Form 7130L.
} Due to the IRS reorganization: Many overlays are being revised or deleted. In
some offices, additional overlays are being created. Updated information
regarding overlays can be found on the Multimedia Publishing Division website
(See Chapter 3 regarding the site).
} Enter the electronic overlay and catalog number on Form 7130L

(Blocks 6 and 7).
Exhibit 1, Overlay Types
Overlay # Overlay # Overlay #

XXXXX-0101 XXXXX-0102 XXXXX-0103

Signature Signature
Street Address
Street Address
City, State, Zip Code
City, State, Zip Code
Overlay 0101 inserts the return Overlay 0102 inserts the official’s Overlay 0103 inserts the official’s
address for SB/SE in the lower left signature for SB/SE with the return signature for SB/SE without a return
corner. address in the lower left corner. address.
Street Address Street Address

City, State Zip Code City, State, Zip Code
Overlay # Overlay #
XXXXX -0104 XXXXX-0105
Signature
Overlay 0104 inserts the return Overlay 0105 inserts the official’s
address for SB/SE in the upper left signature for SB/SE with the return
corner. address in the upper left corner.
4b
Shipping Information
The 8½” X 11" letters are packaged and shipped by traceable means when an
executive signature is printed on the letters; otherwise, the letters are shipped by
appropriate mail.
Requesting New Form Letters or Revising Old Letters

If a letter is not listed, or the letter listed needs to be revised, follow these
procedures:
1. Complete Form 1767, Publishing Services Requisition, and

Form 12375, Notice Gatekeeper Approval Form.
2. Include either a copy or 3.5" diskette of the old letter and the new letter.
3. Send to IRS/Operations & Modernization Program Support Section,

W:CAR:MP:M:PS:O Attn: Mary Ferguson or Natasha Baker, 1111
Constitution Ave. N.W., Washington, DC 20224.
Requesting Enclosures Relating to Your Letter

Order IRS published products used as enclosures from your servicing ADC as
described in Chapter 2.
Requesting Additional Electronic Overlays

If you need an electronic overlay style that is not listed in this document, submit
Form 1767 to your Field Publishing Services office below.
} Northeast and Southeast Areas:

IRS-Field Publishing Services
ATTN: Letter Program Coordinator/Stop 69-A
201 W. Rivercenter Blvd.
Covington, KY 41011
} Midstates and Western Areas:

IRS-Field Publishing Services
ATTN: Letter Program Coordinator
4050 Alpha Road, 1420 MSRO
Dallas, TX 75244-4203
Office Generated Letters

Supplies of printed letters do not need to be ordered if your office has computer
generated letters as by-products of automated systems. Some of these
automated systems are Integrated Collection System (ICS), EP/EO
Determination System (EDS), Integrated Data Retrieval System (IDRS), and
others. Also most of the letters that are available for download from the
Multimedia website are electronically fillable and should be used before ordering
pre-printed letters from EADC.
4c
CHAPTER 5
INTERNAL MANAGEMENT DOCUMENTS DISTRIBUTION SYSTEM (IMDDS)
The IMDDS program maintains IRS office mailing addresses and automatically
distributes various published products to employees who need the information. The
first time a product is distributed using the IMDDS process, the author and the
IMDDS Coordinator determine the audience and the quantities. Afterwards, the
individual order point controls the products and quantities they receive by updating
their IMDDS Order Point Summary Report (IMR02). Functional IMDDS Coordinators
are available to assist IRS employees. Note: Up-to-date listings and information are
available on-line by accessing http://publish.no.irs.gov/distsys/imdds/imdds.html.
Products Distributed Through the IMDDS Program

Many published products can be received automatically each time they are
revised without continually placing an order. These products include the
following (some of the most popular ones are bolded):
Published Products Available for Automatic Distribution

Distribution File
Short Title Long Title Pattern Number
Catalog (Short Title
Number on IMR02
Report)
All-Employee & These products (memorandums, NORD Agreement, --------- ----------

All-Manager UNAX, Survey 2002 materials, etc) are sent
Published automatically to offices based on the employee and
Products manager counts listed at the top of their IMR02
Report.
The IMR02 Report lists the Internal Revenue
IRMs & LEMs Manual (IRM) and Law Enforcement Manual (LEM) -------- ----------
that the order point will automatically receive each
time the products are revised. IRM/LEM listings are
found in the IRM/LEM section of this document; in
the Document 10988, Internal Revenue Manual
Numerical Index; and at
publish.no.irs.gov/pubsys/irm/numind.html.
Documents:
Document 5990 Criminal Investigation Digest 01029X File 27
Document 5995 OFP Code Index – Pocket Edition 01409J File 419
Document 6023 Group Exempt Contract 01440Y File 267
Document 6149 Calendar Year Return Projections for Districts: 01450U File 291
1997-2004
Document 6186 Calendar Year Return Projections for the United 01030Y File 292
States, Regions, and Service Centers: 1997-2004
Document 6187 Calendar Year Projections for Individual Returns by 01451F File 293
Major Processing Categories
Document 6209 ADP and IDRS Information 01426U File 231
Document 6226 Milestone 01415N File 171
5a
Document 6292 Calendar Year Projections for the US: 1997- 2005 01452Q File 295
Document 6377 Computer Applications Digest 01430C File 244
Document 6511 Coordinated Examination Program Digest 01432Y File 246
Document 6548 IDRS Correspondex 01424Y File 228
Document 6961 Calendar Year Projections of Information and 01453B File 296
Withholding Documents: 1997-2004
Document 7061 Appropriate Remarks, PRP Newsletter 01019B File 261
Document 7130 IRS Published Product Catalog (1 copy is 01459P File 345
automatically added to all OPNs)
Document 7145 CATS Pocket Guide (Litigation Division System 01427F File 233
Codes)
Document 9211 Multimedia Update 01499Z File 81
Document 9768 CD ROM for IRMs (SGML Version) 01408Y File 400
Document 10602 Motor Vehicle Management Handbook 01475P File 350
Document 10603 Personal Property Management Handbook 01477L File 482
Document 10604 Furniture and Equipment Handbook 01478W File 483
Document 10978 Transaction Pocket Guide 01426U File 231
Document 10988 IRM Numerical Index (1 copy is automatically 01001V File 445
added to all OPNs)
Publications:
Publication 55B IRS Data Book 01008U File 496
Publication 78 Cumulative List of Organizations 01406C File 17
Publication 1035 Extending the Tax Assessment Period 01421R File 217
Publication 1102 Uniform Unit List 01435F File 257
Publication 1500 IRS Research Bulletin 01449T File 290
Publication 1693 SSA/IRS Reporter 01618W File 486
Publication 1796 Tax Forms CD ROM 01099V File 401
Unnumbered Products:
Actions on Decisions 01500P File 1
CCH CDROM 01403V File 498
CCH CD Roms should only be used by IRS
employees who conduct audits in the field. Do not
over order or order for employees who conduct their
duties within the IRS office because this information
is also contained in Lexis/Nexis. Each CD Rom
costs approximately $79 annually and is charged
back to the operating division.
Cumulative Bulletin (Clothbound) 01502L File 6
Cumulative Bulletin (Hardbound) 01503W File 404
Disclosure Litigation Bulletin 01454M File 316
Form 2040 Transmittal Lists 01495H File 96
GAO Report 01526V File 282
Internal Revenue Bulletin 01501A File 5
News Releases 01505S File 26
Restructuring and Reform Act (RRA) materials 01612I File 479
Tax News (TNL) 01531O File 314
Other Each spring, offices are asked to complete a survey
Government that identifies their needs for OGA survey items.
Agency (OGA) The following fiscal year, the OGA products are _______ _______
Survey Items automatically distributed to the requesting order
points.
5b
Internal Revenue Manual (IRM)

The Servicewide Policy, Directives and Electronic Research office (SPDER),
website: http://www.hq.irs.gov/spder/home.htm, provides information to all
employees concerning the IRM restructuring, including a listing of intended
audiences for each manual, and information on improved electronic availability of
the IRM. A listing of the new IRM Part numbers, titles, and a brief description of
the contents is provided in the table below.
NEW IRM STRUCTURE BASED ON BUSINESS PROCESSES

New Part Name Contents of New Part Old Part Name
Part 1: Strategic planning, budgeting, and Part 1:

Organization, management of the IRS. Also includes Administration
Finance & Servicewide policies, delegations of
Management authority and functional statements,
etc.
Part 2: Development, implementation, and Part 2:

Information maintenance of information systems. Information
Technology Systems
Services
Part 3: Processing of paper returns, electronic Part 3:

Submission submissions, tax payments, and Revenue,
Processing refunds. Note: Part 12 was merged Returns and
into Part 3 by January 1, 2002. Accounts
Processing
Part 4: Examination activities, i.e., selecting/ Part 4:

Examining identifying returns, assigning cases, Examination
Process and conducting examinations, etc.,
(Filing and relating to small businesses, self-
Reporting employed, large case, employee
Compliance) plans, and exempt organizations
matters.
Part 5: Collecting activities, i.e., selecting, Part 5:

Collecting identifying, assigning, and settling Collection
Process cases, etc. This also includes portions
(Payment of Part 21 relating to the collecting
Compliance) process.
Part 6: Human IRS employee training and personnel Part 4:

Resources activities. Personnel,
Management Training &
Development
5c
Part 7: Pre-filing agreements, private letter Part 7:

Rulings and rulings, technical advice, Employee
Agreements determination letters, and compliance Plans & Exempt
programs. Organizations
Part 8: Administrative appeals process Part 8:

Appeals involving taxpayers’ disputes with the Appeals
Process IRS.
Part 9: Criminal violations of the Internal Part 9:

Criminal Revenue Code and related financial Criminal
Investigations crimes. Investigation
Part 10: Pursuant to the RRA ’98, this

No longer information now falls under the
availabIe. Treasury Inspector General for Tax
Administration (TIGTA).
Part 11: Internal and external communications, Part 1.3

Communica- governmental liaison and disclosure,
tions and legislative affairs, and public liaison.
Disclosure Also includes national guidance on
media contacts and IRS forms and
publications.
Part 12: Information in Part 12 was merged into

No longer Part 3, Submission Processing.
Available
Part 13: Taxpayers who have encountered

Taxpayer problems that are not resolved through
Advocacy IRS systemic processes.
Part 14: Part 14, International, will be merged Part 14:

International into Part 4, Examining Process. International
Part 15-19 Not in Use

(Reserved)
Part 20: Assessment of penalties, and Part 20:

Penalties and pursuant to RRA 1998, incorporates Penalty
Interest interest issues.
5d
Part 21: Customer technical and account Part 21:

Customer inquiries, adjustments, account Customer
Account settlement options, etc., received via Service
Services telephone, written correspondence
(including email) and walk-in service.
Part 22: Activities associated with customer

Taxpayer outreach in the operating divisions,
Education and under the following program titles,
Assistance Taxpayer Education &
Communication, Stakeholder
Partnership Education &
Communication, and Customer
Education & Outreach, etc.
Part 23-24 (Not in Use)

(Reserved)
Part 25: Processes and procedures that apply Formerly,

Special Topics to and are used by employees of more Multifunctional
than one operating division or function. Handbooks in
the 100 Series
Part 26-29 (Not In Use)

(Reserved)
Part 30-42: Chief Counsel Directives Manual

CCDM (CCDM)
Part 43-99 (Not in Use)

(Reserved)
5e
Establishing Automatic Distribution

An order point can use two methods to establish their automatic distribution:
1. Complete Form 8639, IMDDS Data Input Form, catalog number 64241N, only
when a new OPN is added. (Contact your Functional IMDDS Coordinator for
assistance. See page 1c of this document for a listing of coordinators.) An
example of a Form 8639 in provided on the next page.
2. Update the IMDDS Order Point Summary Report (IMR02) at any time. See
pages 5g-5j for further instructions.
Example: Form 8639, IMDDS Data Input Form

Contact your IMDDS Coordinator before completing Form 8639. Note: When
completing the form, the information does not need to be typed, but it must be
legible.
IMDDS Data Input Form
1 Fill in 9 digit Order Point Number (refer to Form 6697) 2 Fill in Number of:
21111 - 4128 01 04
Managers Total Employees
(Managers & Non-Managers)
3 Field: Fill in Order Point Description and Mail Stop or Room Number
National Office: Fill in Office Symbols and Room Number
EX GRP 2128 MS 4128 TUL

4 Contact Person for Additional Information Telephone Number Date
Jane Smith (972)555-5555 XX/XX/XX
5 Enter: Product Number Catalog Number Initial Distribution Qty
IRM 1.1.1 30376D 2___

IRM 1.6.1 CH 2 30577Q 1___
IRM 4.3.1.1 CH 3 35003T 1___
IRM 121.2 CH 1 36881J 4___
File 231 (Doc 6209) 01426U 3___
File 479 (RRA Products) 01612I 4___
Form 8639 (Rev 3-97) Cat No 64241N Department of Treasury—Internal Revenue Service
Instructions for Completing Form 8639, IMDDS Data Input Form
1. Enter the new nine-digit OPN obtained from the Functional IMDDS
Coordinator or leave blank for the coordinator to complete.
2. Enter the number of managers and total employees in the boxes identified.
Managers should be considered in both categories: as a manager and an
employee. These two categories are used to distribute all-managers and
all-employee products.
5f
3. Enter the order point description (functional information) and mail stop/room
number if this is a field office function. Enter your functional office symbols
and room number if this is a National Headquarters order point.
4. Enter the name and phone number of the person who completed Form 8639
and the date it was completed.
5. Enter the product number, catalog number, and number of copies needed in
the spaces provided. This ensures your order point will automatically receive
future revisions.
6. If your group needs to order an item prior to the next revision, call your
servicing ADC or complete Form 7130, Fax Order, and fax it along with Form
8639 to your Functional IMDDS Coordinator. Form 7130 is provided in the
last pages of this document.
IMDDS Order Point Summary Report, IMR02 Report

Order points control their automatic distribution, address information, and
employee/manager counts through the IMR02 Report. The reports are sent to
order points four times a year and can be updated anytime. Before updating the
report, make a copy. Use the copy to make updates, always keeping a “clean”
original. This ensures that the ADCs can easily recognize new changes. An
example and instructions are included on the next few pages. Note: Ensure the
copy is dark enough, and that the writing is legible to fax clearly.
This report is important because:

} The address information is used to mail published products.
} All-employee and all-manager distributions are based on the employee
and manager counts listed at the top of the report.
} Only those products and quantities listed on the report will be shipped
automatically to the order point each time the product is revised.
IMR02 Report Quick Reference Guide

IMR02 Report—Uses
IMR02 Reports CAN be used to:
u Correct Employee and Manager Counts
} Correct Attention Lines
} Correct Phone Number The IMR02 Report
} Increase or Decrease Quantities is the main tool for
} Add or Delete IMDDS Products for Automatic Distribution order points to
update their mailing
address information
IMR02 Reports CANNOT be used to: and automatic
} Change Street, City, State or Zip Code distribution needs.
} Change OPNs
} Delete OPNs
} Order Products from the ADCs
} Increase Other Government Agency Survey Items
5g
Example and Instructions for the IMR02 Report
Note: For the IMR02 Report example below, the data in italics and bold
represents information that can be added or changed by the order point.
2XXX-12-20 IMDDS ORDER POINT SUMMARY REPORT (IMR02) Page 1
(1) IRS/Los Angeles Office (2) OPN: 10100-4000 (3) TOTAL # OF EMP: 67 # OF MGRS: 7 (4) # OF NON-MGRS: 60
(5) SB/SE Area Director MS 4000 (555)555-5555
(6) Oper Div: Small Business/Self Employed

Other Organ: Examination
INITIAL DISTRIBUTION
CURRENT CHANGE
SHORT TITLE LONG TITLE QTY QTY TO CATNUM REMARKS
(7) File 5 Dist of Internal Revenue Bulletin 2 __10__ 01501A

(8) File 340 CCH U.S. Master Tax Guide 7 ___4__ 01323M Only decreases allowed
1.1.1 IRS Mission and Basic Organization 1 ______ 30376D
9.7 CH 6 Seizure Planning 1 ______ 36752F
(9) 21.2.1 ___2__ 36806S
(10) File 479 ___9__ 01612I
Visit the IMDDS Web page at http://publish.no.irs.gov/distsys/imdds/imdds.html .
(11a) (11b) (11c ) (11d)

DATE 1/14/2XXX PHONE (972)111-1111 FAX NUMBER (972)222-2222 NAME Jay Jones
FAX TO YOUR SERVICING AREA DISTRIBUTION CENTER. RETAIN UNMARKED ORIGINAL FOR FUTURE USE.
CONTACT YOUR FUNCTIONAL IMDDS COORDINATOR FOR CHANGES TO STREET, CITY, STATE, AND ZIP CODE.
FOR ADC USE ONLY: DATE REC’D ________________ DATE INPUT TO CIDS ___________DATE INPUT TO CAPS_________
Instructions for Updating the IMR02 Report
(1) This is your official office location. For field offices, contact your
Functional IMDDS Coordinator if this information is not correct.
(2) This is your nine-digit OPN. You cannot change this information. If an
OPN needs to be added, corrected, or deleted, contact your Functional
IMDDS Coordinator. (See page 1c for a listing of coordinators.)
(3) The total number of employees is the number of managers plus the
number of non-managers. If the total number of employees or managers
in your order point is incorrect, mark out the incorrect number and enter
the correct number. Note: These counts need to be accurately maintained
because they are used to perform all-employee and all-manager
distributions. Incorrect counts waste IRS money.
(4) The number of non-managers is automatically calculated when the total
number of employees is changed. Do not change this number.
5h
(5) The attention line (office title, symbols, group number, room number,
mail stop) and/or phone number can be updated by entering the
corrections below the incorrect data. Please write legibly and use no
more than thirty characters (including blank spaces) for the attention line.
(6) Modernization descriptions have been added to the first page of the
IMR02 Report. If your description is not correct, contact your Functional
IMDDS Coordinator, listed on Page 1c.
(7) To increase, decrease, or discontinue an automatic distribution quantity,

enter the needed quantity on the blank line to the right of the current
quantity. In this example, the order point has requested an increase in
future distributions. The next time Internal Revenue Bulletin is revised,
ten copies will be sent automatically to this office. Note: Miscellaneous
Distribution catalog numbers begin with “0.” A listing of automatically
distributed items and their distribution catalog numbers are included on
pages 5a & 5b of this document.
(8) This is an example of an “Other Government Agency” survey item.

These products contain the statement “Only decreases allowed” in the
Remarks column. Customers can only decrease quantities for these
items on their IMR02 Report because survey totals are submitted and
paid for in the preceding fiscal year. In this example, the automatic
distribution was decreased by writing “4" in the “Change Qty to” column.
(9) To add IRMs or LEMs to the listing, enter the title, quantity, and catalog
number on the extra lines provided at the bottom of the report. In this
example, an automatic distribution has been added requesting two
copies of IRM 21.2.1, catalog number 36806S.
(10) In this example, an automatic distribution has been added requesting

nine copies of all products distributed to tax professionals.
(11) Always provide (11a) the date, (11b) your phone number, (11c) fax
number, and (11d) your name so your servicing ADC can contact you if
questions arise.
Note: Though changes are updated in the database within 48 hours, some
products may be sent to print before the database is updated. Due to printing
schedules, allow two months after submitting the changes to receive the correct
automatic distributions. If you add a product to the IMR02 Report after the
product has gone to print, you will not receive the product until the next time it is
revised. You will have to order the product’s current revision from the ADC.
5i
Adding Automatic Distribution of IRMs or LEMS

To receive an IRM or LEM automatically each time it is revised, include the
following information on your IMR02 Report and fax the report to your servicing
ADC: (1) title of the item requested, (2) catalog number, and (3) quantity needed.
Note: IRMs and LEMs have identical Product and Distribution catalog numbers.
Adding Automatic Distribution of IMDDS Miscellaneous Products

IMDDS miscellaneous products such as documents, other government agency
survey items, and publications are distributed using "Distribution File Numbers.”
They have two catalog numbers: (1) for ordering and (2) for automatic
distributions.
} A product catalog number is used to order from the ADC.
} A distribution catalog number is used for automatic distributions.
Distribution file catalog numbers begin with “0.” These distribution catalog
numbers can be found in three locations: the listing of IMDDS Published
Products on pages 5a & 5b of this document, within the individual product
description in the “Documents” and “Publications” sections of this document, and
an up-to-date listing is also available on line. The product's description states
“This item is distributed on the IMDDS Program using File XXX, and catalog
number 0XXXX.” An example is provided below.
Example:
Document 7130 Numerical Listing With the Distribution Catalog Number
Product Catalog Number
Í
Product Number Í 6209 61462O Each ÌUnit of Issue

Revision Date Í 03/2002 Special Handling/See Remarks ÌDisposition Instructions
ADP and IDRS Information 2001

Title Í
Document 6209 is a handy reference guide
which contains sensitive ADP and IDRS data IMDDS
Remarks Í Distribution Statement
relative to various components of the IRS.
This item is distributed on the IMDDS

Program using File 231, Cat. Number 01423U.
For more information see Chapter 5
instructions in Document 7130.
Originating
Office Symbols Í M:I:SD:D:TE Internal Use ÌType of Use
Time saver note: If you are ordering a product that has the IMDDS distribution
statement in the functional description, you should update your IMR02 Report
(using the "0XXXX" catalog number). Then you will automatically receive it the
next time it is revised and you will not have to order it again!
5j
Requesting Other Government Agency (OGA) Survey Items

In May/June, IRS conducts the Other Government Agency (OGA) Survey to
consolidate orders and purchase specific items in bulk from other agencies at a
reduced cost. The following two methods outline the steps to obtain OGA items.
Method 1, Annual OGA Survey:
} In May, all order points receive an OGA survey, Other Government Agency
(OGA) Items Annual Survey (IMR12 Report).
} Each year, your order point must complete and fax the survey before the
due date (ex: June 16, 20XX).
Note: Due to time restrictions set by the Government Printing Office, no
surveys will be accepted after the due date.
} If the items are funded, order points will automatically receive copies of the
OGA items they request during the next fiscal year. (Example: The
products requested on the May 2001 survey are shipped between October
2001 and September 2002.)
} IMR02 Reports are updated with the OGA survey quantities the first of the
fiscal year. (May/June 2002 survey results are listed on the October 2002
IMR02 Reports.)
} OGA products are purchased in bulk once a year. No additional stock is

maintained. Only quantity reductions can be made once the survey is
completed. OGA products can be easily identified on the IMR02 Reports
because “Only decreases allowed” is annotated in the Remarks column.
Note: Order points must fill out a new survey each year; the previous
year’s quantities are erased after each fiscal year. Only order points that
return the surveys will receive OGA items in the next fiscal year. National
Headquarters pays for the bulk purchase of these items. Sometimes,
requested surveyed items are not shipped because the products are no
longer printed.
Method 2, Local Purchase through Government Printing Office (GPO):
Note: This method should be used ONLY for emergencies, because small
orders cost IRS more money than buying in bulk through the OGA survey.
} Call (202) 512-1800 for a free catalog of available items and further
information, or consult your phone book for the GPO Bookstore in
your area.
} Contact the Superintendent of Documents at GPO.
} Provide a purchase order, check, money order, or credit card number.
} Allow at least eight weeks for delivery.
5k
CHAPTER 6
TRAINING MATERIALS
1. The Training Publication Distribution System (TPDS) was designed to support

IRS training needs. This system was created to distribute training materials
developed by the embedded Learning and Education areas in the operating
divisions of the Internal Revenue Service. The Central Area Distribution
Center (CADC) distributes TPDS materials. There are approximately 700
TPDS courses, 2,000 related course books, and a number of forms,
publications, and documents used to reinforce specific course materials.
2. ONLY authorized employees in the operating divisions of the IRS may

order training materials. These employees have a unique OPN with a
suffix ending in -1699. Contact the Learning and Education area of the
operating divisions for help in ordering TPDS material.
} Form 5542, Catalog Number 42635B, is used to order TPDS
courses.
} Form 5542 A, Cat. Number 42636M is used to order TPDS casual
items.
The phone number for ordering TPDS materials is 877-757-2970. The fax
number is 309-662-2432.
3. There are two types of TPDS orders: Course Orders and Casual Orders.
A) Course Orders Use Form 5542 (Catalog Numbers 80000-82999)
Course orders are requests for a complete set(s) of specific course
materials. There are four categories of course materials: primary, support,
miscellaneous, and other. When ordering course materials allow a
minimum of 21 days lead time to ensure processing and shipping of all
needed materials to the course site.
} Primary Materials are training publications developed for a specific

course and may consist of an instructor guide, student guide/text and
handouts.
} Support are primary course materials from other courses used to
reinforce a specific course.
} Other Course Materials are public and internal use forms, publications,
documents, and/or Internal Revenue Manuals (IRMs) used as reference
materials, or in the practical application of a specific course or job
related function.
} Miscellaneous Course Materials are non-TPDS items that include the
Internal Revenue Code (IRC), some audio visual aids (tapes, diskette,
transparencies, slides, etc.), and all originator-controlled materials used
as reference training aides for a specific course. These items are listed
as course components, but must be obtained locally.
B) Casual Order Use Form 5542 A (Catalog Numbers 83000-89999)

Casual orders are requests for individual course books. If these are for
specific training, see above information under primary course materials.
6a
Orders are not to exceed ten copies for any one book. Note: When
ordering casual materials, with ten copies or less, orders will be filled and
shipped as soon as possible.
4. Boxes may arrive on different days before the order is completed.
5. The Training Publication Catalog, Document 6398A, is available through the

ADCs using Catalog #45142P. The document is updated periodically
and contains:
} Course number: identifies the course by its numeric code that is located
on the left side of the page.
} Course catalog number: identifies the course number within the
computerized inventory system (located below the course number).
} Course title: identifies the course by its alphabetical long name (located
below the course catalog number ).
} Course components: identifies the products required to complete the
intended training (located to the right of the page).
The TPDS Website also contains information on the TPDS program at:
http:publish.no.irs.gov/pubsys/corped/ce_c-sch.html
All faxed in orders must include a contact name, phone number, fax number and
Email address if available. Shipping address must include Recipients name,
street address (No PO Box) and a stop/room or suite number.
Forms 5542 and 5542A may be downloaded from: http://publish.no.irs.gov
Note: Listings of new, revised, and obsolete course materials are found in the
Multimedia Update. To receive the weekly update, enter the IMDDS File 81,
catalog number 01495H, and the quantity needed on your IMR02 Report and fax
the report to your servicing ADC.
Questions Regarding TPDS Orders:

The following contacts can be reached if questions arise regarding TPDS orders:
Printing Assistant,
Brenda Carter 309-661-5543
Corporate Education/ADP
Printing Specialist,
Ed Hardy 309-662-2478
ADP/Corporate Education
Printing Assistant,
Michelle Lee 309-662-2440
Distribution Analyst,
Mary Ann Mullins 309-662-2436
Corporate Education
Printing Specialist,
Mark Swiger 309-662-2492
The TPDS contacts are also listed on the Multimedia web site at:
http://publish.no.irs.gov/pubsys/training/ce_team.html
6b
CHAPTER 7
ORDERING PRINTED PRODUCTS FROM OTHER SOURCES
The ADCs do not supply business cards, envelopes, computer paper, and most
Standard Forms (SF), Optional Forms (OF), and other government agency
printed products. The following information is provided for your convenience.
PERSONALIZED BUSINESS CARDS

The IRS has authority to pay for business cards (commonly referred to as calling
cards) for employees directly involved in promoting Electronic Tax Administration
and personnel recruitment. Additionally, IRS has authority to pay for business
cards for employees with significant public contact relevant to section 3705(a) of
the IRS Restructuring and Reform Act of 1998 (RRA98). The purchased cards
are Style II Standard, Style III e-File Personnel and Style IV - Taxpayer
Advocate Personnel as identified on Page 10 of Document 10815. Other
formats will not be funded.
Agency-funded business cards will be purchased through Dallas Field Publishing

Services. Each eligible employee should obtain and complete a Form 12003 and
functional areas with more than one eligible employee are encouraged to
consolidate the Forms 12003. NOTE: Branch Chief or equivalent approval is
REQUIRED on the Form 12003.
Send completed Form 12003 to:
Internal Revenue Service

Dallas Field Publishing Services - Business Card Program
4050 Alpha Road - Stop 1420 MSRO
Dallas, TX 75244
Business card orders will be placed monthly.
ENVELOPES
Program Information provided in this document (and more) can also be found on
Multimedia Publishing’s intranet pages at http://publish.no.irs.gov/. Choose
"Services", then "publishing programs and systems", then "Envelope Program".
The direct URL to the Envelope Program pages is
http://publish.no.irs.gov/pubsys/envelope/envprog.html. These intranet pages
contain the information provided in this document as well as common issues
associated with ordering envelopes, envelopes prices, and links to the
PDF/fillable Form 9880, and ordering instructions. If you can’t find the
information you need there, use the contact link to submit your question or issue
for a specific answer from the Envelope Program Analyst.
IRS Campuses (Submission Processing, Accounts Management, Compliance

Services, and Computing) personnel should contact their local forms coordinator
7a
to order envelopes. A current listing of IRS Campus Coordinators can be found
on the Envelope Program intranet pages.
IRS Field Office Ordering Procedures
1. Envelopes are considered office supplies and are purchased and paid
for using your local office government issued purchase card.
2. Follow local procedures for ordering supplies and making purchases

on government issued purchase cards.
3. Reference the intranet or Document 9589, Field Envelope Ordering

Information, catalog number 22429D for instructions, current FY price
list, contractor information, and physical diagrams of available
envelopes.
4. Confer with your local Mail Coordinator for the proper mailing address,
including the proper zip codes to be printed on your envelopes.
Note: Numerous errors have occurred in both the addresses that are
printed on the envelopes and the shipping addresses. When you use
incorrect shipping addresses and/or zip codes, small package carriers
assess fees of up to $5.00 per carton to determine the correct delivery
point(s).
5. If you are requesting Business Reply or Courtesy Reply

Envelopes (BR or CR) your Form 9880 must contain a Mail
Coordinator signature. The contractor will not process your order
without it. If you do not know who your Mail Coordinator is, contact
your servicing AWSS Facilities Office or go to
http://publish.no.irs.gov/dfps/mailcoor1.xls.
6. Complete Form 9880, Envelope Order Form, catalog number 22417L

using the instructions in Document 9589. Note: This form must be
typed. Handwritten entries can lead to printing errors. The contractor
may not be held responsible for the reprinting cost. In addition, billing
errors have occurred in the past because either the contractor or the
Government Printing Office (GPO) has been unable to read the
bankcard account numbers. Form 9880 may be completed using the
PC, then printed for signature.
} Access the form on line using the intranet information shown in
Chapter 3 of this document and access http://publish.no.irs.gov/.
Use the "Catalog" or find direct links on the Envelope Program
pages. Information on using/printing/viewing PDF/fillable forms can
also be found on the "Help" page of this site.
7. Fax the completed Form 9880 directly to the contractor listed in

Document 9589 and on-line at the Envelope Program intranet pages.
7b
Please note that the vendor’s fax machine is located in a secure
location and is considered acceptable for faxing your credit card
information.
8. The vendor will acknowledge the receipt of your fax order or contact
you via telephone if there is a problem with your order or Form 9880.
IRS Washington D.C. Metropolitan Area Ordering Procedures
1. Envelopes with the return address of 1111 Constitution Ave. NW,

Washington DC, 20224-0002, and 5000 Ellin Rd, Lanham MD, 20706-
1336, are available by contacting the Employee Resource Center at
866-7-HELP4U (866-743-5748) or erc.web.irs.gov.
2. If a different return address is needed, complete the Form 9880 and

fax it to the Envelope Program Analyst at (859) 669-3147. DO NOT
complete the blocks on the form that refer to the bankcard information.
Billing Information
The GPO will bill your bankcard within one to four months after delivery of the
envelopes. Your billing statement will indicate the vendor as "GPO-Disbursing/
Washington, DC" not Mail-Well Envelope.
STANDARD (SF), OPTIONAL (OF), AND OTHER GOVERNMENT AGENCY

(OGA) FORMS
SF, OF and OGA forms are available through a variety of catalogs and agencies.
Only a few of these forms are available from the ADCs. These are listed after
the “Miscellaneous” tab, in the “Other Government Agency Items” section of this
document. Use the following information to order other SF, OF, or OGA forms
that are not listed in this document.
} Access the GSA website at http://www.gsa.gov. The SF and OF forms

can be viewed and printed after selecting the “Financial Applications and
Forms Online” option.
} Refer to the GSA Customer Center Catalog for a listing of the SF and OF
items that can be purchased through the Government Service Agency
(GSA) Customer Supply Center. Follow your local ordering procedures.
} GSA Federal Supply Service Supply Catalog carries SF and OF forms not
available through the above methods. Follow your local procurement
process to order these forms.
} Local Level Agreements with Respective State or Local Governments

have been reached in some areas. These are handled strictly on a case-
by-case basis.
7c
Forms
Forms
CT-1 16006S Each SS-5 16075F Each W-2 10134D Set
2001 Destroy Prev Issues Upon Rec 03/2001 Destroy Prev Issues Upon Rec 2002 Min Supply For Late Filers
Employer's Annual Railroad Retirement Application for a Social Security Number Wage and Tax Statement
Tax Return Card (Original, Replacement or Reports wages tips, and other compen-
Return used to report employee's and em- Correction) sation and employee FICA tax; income
ployer's tax under RRTA. The catalog This form is used by individuals to obtain a withheld. Rev. Proc. 83-46 provides in-
number for the instructions is 16005H. social security number and card. This form structions and specifications for private
W:CAR:MP:FP:F:M Tax Form or Instruc- is printed by the Social Security Adminis- printing of Forms W-2. The catalog number
tion tration, and extra forms are stocked at the for the instructions is 12964T.
IRS distribution centers. W:CAR:MP:FP:F:M Tax Form or Instruc-
CT-2 16030S Each
01/2002 Min Supply For Late Filers W:CAR:FS:M:T:M General Admin Public tion
Employee Representative's Quarterly Use
Railroad Tax Return W-2 AS 10140H Set
Return used to report railroad retirement
SS-8 16106T Each 2002 Min Supply For Late Filers
and railroad unemployment repayment 01/2001 Destroy Prev Issues Upon Rec American Samoa Wage and Tax
taxes imposed on employee represen- Information for Use in Determining Statement
tatives. W:CAR:MP:FP:F:M Tax Form or Whether a Worker Is an Employee for Form is used to report wages, tips and em-
Instruction Federal Employment Taxes ... ployee FICA tax withheld for residents of
Used to furnish information about services American Samoa.
DOJ I-9 64380N Each of an individual, selected as representative W:CAR:MP:FP:F:M Tax Form or Instruc-
11/1991 Use/Issue Prev Issue First of class of workers, to get written determi- tion
Employment Eligibility Verification nation on status. Remainder of title: ... and
Immigration and Naturalization Service's Income Tax Withholding. W-2 C 61437D Set
Form I-9 is required to be completed by all OP:FS:FP:F:M Tax Related Public Use 12/2001 Destroy Prev Issues Upon Rec
new employees. Statement of Corrected Income and Tax
IRS maintains copies of this form for Per- Amounts
sonnel Offices only. All other requests SS-8 (PR) 23365E Each Form W-2c is used by employers and other
should be refered to INS. A:PS:PM Inter- 01/2001 No Previous Issue payers to correct previously filed Forms
nal Use Determination of Employee Work Status W-2, W-2P, W-2AS, W-2CM, W-2GU, or
for Purposes of Federal Employment W-2VI. W:CAR:MP:FP:F:M Tax Form or
PD 70 16440S Each Taxes and Income Tax
10/1975 Destroy Prev Issues Upon Rec Instruction
For use in Puerto Rico to obtain or to de-
Criminal History Request
Form P.D. 70 is used to check a potential
termine worker status. T:FP:F:M Tax Re- W-2 G 10138V Set
lated Public Use 2002 Min Supply For Late Filers
Service employee's criminal record at the
Washington, DC Police Department during Certain Gambling Winnings
SS-10 20030G Pad Used to report certain gambling winnings.
background investigations if the applicant
01/2001 Destroy Prev Rev. Immediately The catalog number for the instructions is
resided or worked in the DC area during the
Consent to Extend the Time to Assess 11409F. W:CAR:MP:FP:F:M Tax Form
past 10 years. NO ADVANCE DISTRIB-
UTION MADE A:PS:PM General Admin Employment Taxes or Instruction
Public Use This form used to secure extension of stat-
utory period for assessing employment W-2 GU 16026K Set
RECORD 21 16223F Each taxes. S:C:CP:RC Tax Related Public 2002 Min Supply For Late Filers
05/1988 Destroy Prev Issues Upon Rec Use Guam Wage and Tax Statement
Record of Seizure and Sale of Real Reports wages, tips, other compensation,
Estate SS-15 A employee FICA tax, and income tax with-
Record 21 is used to record all pertinent (SUPP) 27883T Each held for residents of Guam.
data concerning the seizure and sale of real 11/1981 Min Supply For Late Filers W:CAR:MP:FP:F:M Tax Form or Instruc-
estate for settling collection of a taxpayer's Amendment to List on Form SS-15 A tion
outstanding Federal taxes. OP:FS:M:WADC Tax Form or Instruction
S:C:CP:FP:E Internal Use W-2 VI 49977C Set
2002 Min Supply For Late Filers
SS-4 16055N Each SS-16 16202C Each U.S. Virgin Islands Wage and Tax
12/2001 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Issues Upon Rec Statement
Application for Employer I.D. Number Certificate of Election of Coverage under Reports wages, tips and other compen-
Used by employers who have not obtained FICA
an EIN before & pay wages to one or more sation and employee FICA tax; income
This form is used by a religious order or withheld; and supports credit claimed on
employee, or non-employers who are re- autonomous subdivision of a religious order
quired to have a EIN number on certain re- individual income tax returns for the Virgin
to certify that its members are required to Islands. W:CAR:MP:FP:F:M Tax Form or
turns or documents. Also used if you are
take a vow of poverty, and elects to have Instruction
required to withhold taxes on income, not
the Federal Insurance Systems of the Se-
wages, paid to nonresident alien.
W:CAR:MP:FP:F:M Tax Related Public curity Act extended to services performed W-3 10159Y Each
Use by its members. W:CAR:MP:FP:F:M Tax 2002 Min Supply For Late Filers
Form or Instruction Transmittal of Income and Tax
SS-4 (PR) 16064Y Each Statements
12/2001 Destroy Prev Issues Upon Rec T-TIMBER 16717G Each Employer's annual transmittal of W-2 and/or
Application for Employer I.D. Number 03/1998 Destroy Prev Issues Upon Rec W-2P. For Taxpayer retention and it in-
(Spanish) Forest Industries Schedule cludes instructional material in addition to a
Variation of Form SS-4 for use by employ- This form must be attached to your income copy of the form itself.
ers in Puerto Rico. tax return if you operate, buy, lease, or sell W:CAR:MP:FP:F:M Tax Form or Instruc-
W:CAR:MP:FP:F:M Tax Related Public standing timber or forest land. tion
Use T:FP:F:C Tax Form or Instruction
F-1
Forms
W-3 (PR) 10116H Each W-4 V 22891V Each W-7 P 26781M Each
2002 Min Supply For Late Filers 08/2001 Destroy Prev Issues Upon Rec 08/1999 No Previous Issue
Transmittal of Income and Tax Voluntary Withholding Request Application For PreparerTax
Statements (Puerto Rico) Beginning January 1, 1997, if you receive Identification Number
This form is used to transmit the original any government payment from unemploy- Puroose of Form. se this form to apply for
copy of Form 499R-2/W-2 PR, withholding ment compensation, Social Security bene- a preparer tax identification number (PTIN)
statement to the Social Security Adminis- fits, Social Security equivalent tier 1 railroad only if you are a paid tax return preparer
tration. OP:FS:FP:F:M Tax Form or In- retirement benefits, Commodity Credit Cor- and you do not want to disclose your social
struction
poration loans, or certain crop disaster security number (SSN) on returns you pre-
W-3 C 10164R Each payments under the Agricultural Act of 1949 pare. OP:FS:FP:F:M Tax Form or In-
12/2001 Min Supply For Late Filers or title II of the Disaster Assistance Act of struction
Transmittal of Corrected Income and Tax 1988, you may use Form W-4V to ask the
Statements payer to withhold Federal income tax. You W-8 BEN 25047Z Each
Form W-3c is used to transmit W-2c. are not required to have Federal income tax 12/2000 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:M Tax Form or Instruc- withheld. Your request is voluntary. Beneficial Owner's Certificate of Foreign
tion W:CAR:MP:M:T:M Tax Form or Instruc- Status for U.S. Tax Withholding
tion Purpose of Form. Foreign persons are
W-3 C (PR) 62776P Each subject to U.S. tax at a 30% rate of income
12/2001 Destroy Prev Issues Upon Rec W-5 10227P Each they receive from U.S. sources that consists
Transmittal of Corrected Income and Tax 2002 Destroy Prev Issues Upon Rec of; interests, dividends, rents, royalties,
Statements Earned Income Credit Advance Payment premiums, annuities, compensation of ser-
This form is used to correct wage and tax Certificate vices performed, substitute payments in a
information for years 1979 and later. For To be completed by those employees eligi- securities lending transactions or other fixed
years before 1979 Form 941 C PR should ble for the Earned Income Credit who elect or determinable annual or periodical gains,
be used. W:CAR:MP:FP:F:M Tax Form to receive advance payments along with profits, or income. W:CAR:MP:M:T:M Tax
or Instruction
their wages. A new form must be filed each Related Public Use
W-3 SS 10117S Each year. W:CAR:MP:FP:F Tax Form or In-
2002 Min Supply For Late Filers struction W-8 ECI 25045D Each
12/2000 No Previous Issue
Transmittal of Wage and Tax Statements
Employers in American Samoa, Guam W-7 10229L Each Foreign Person's Claim of Income
Northern Mariana Islands and U.S. Virgin 10/1999 Destroy Prev Issues Upon Rec Effectively Connected with the Conduct
Islands are required to report wages, in- Application for IRS Individual Taxpayer of a Trade or Business in US
come tax withheld and FICA taxes to the Identification Number Purpose of Form. Foreign persons are
U.S. Social Security Administration as well Used by alien individuals who are required generally subject to U.S. tax at a 30% rate
as to their local tax department. This form to furnish a United States Taxpayer Iden- on income they receive from U.S. sources.
is used to transmit copies of the W-2's from tification Number to the IRS but who do not OP:FS:FP:F:I Tax Related Public Use
the above governments. have, and are not eligible to obtain, a social
W:CAR:MP:FP:F:M Tax Form or Instruc- security number, to apply for an IRS indi- W-8 EXP 25401F Each
tion vidual taxpayer identification number (ITIN). 12/2000 No Previous Issue
An ITIN is intended for tax use only. (IRC Foreign Organization's Certificate for
W-4 10220Q Each sec. 6109; Regs. sec. 301.6109-(d)) United States Tax Withholding
2002 Destroy Prev Issues Upon Rec W:CAR:MP:FP:F Tax Form or Instruction Purpose of Form. Foreign persons are
Employee's Withholding Allowance subject to U.S. tax at a 30% rate on income
Certificate they receive from U.S. sources thar consists
Completed by employees to claim the ap- W-7 (SP) 23117S Each of interests (includingcertain original issue
propriate number of withholding ex- 11/1999 Min Supply For Late Filers discount (OID)), dividends, rents, premi-
emptions. Also, used by employees to
Application for IRS Individual Taxpayer ums, annuitiescompensation for, or in ex-
certify that they had no liability for income
Identification Number pectation of, services performed, or other
tax for preceding taxable year and antic-
ipated that no liability will be incurred for Used by alien individuals who are required fixed or determinedannual periodical gains,
current taxable year. to furnish a United States Taxpayer Iden- profits, or income. OP:FS:FP:F:I Tax Re-
W:CAR:MP:FP:F:M Tax Form or Instruc- tification Number to the IRS but who do not lated Public Use
tion have, and are not eligible to obtain, a social
security number, to apply for an IRS indi- W-8 IMY 25402Q Each
W-4 P 10225T Each vidual taxpayer identification number (ITIN). 12/2000 No Previous Issue
2002 Min Supply For Late Filers An ITIN is intended for tax use only. (IRC Intermediary Certificate for United States
Withholding Certificate for Pension or sec. 6109; Regs. sec. 301.6109-(d)) Tax Withholding
Annuity Payments OP:FS:M:T Tax Form or Instruction Purpose of Form. Foreign persons are
Any recipient of an annuity or pension pay- subject to U.S. tax at a 30% rate on income
ment may file this form to have federal in- W-7 A 24309E Each they receive from U.S. sources that consists
come tax withheld from each payment. 09/1997 Min Supply For Late Filers of interest (including certain original issue
W:CAR:MP:FP:F:M Tax Form or Instruc- Application for IRS Adoptions Taxpayer bdiscount (OID)), dividends, rent, premi-
tion Identification Number ums, annuities, compensation for, or on
Taxpayer Identification Number for Pending expectationof, services performed, or other
W-4 S 10226E Each
U.S. Adoptions. Form is used to apply for fixed or determinable annual or periodical
02/2002 Destroy Prev Issues Upon Rec
an IRS adoption taxpayer identification gains profits, or income.
Request for Federal Income Tax
Withholding from Sick Pay number. T:FP:F:I Tax Form or Instruction OP:FS:FP:F:I Tax Related Public Use
To allow recipients of 3rd party sick pay to
ask for income tax withholding.
W:CAR:MP:FP:F:M Tax Form or Instruc-
tion
F-2
Forms
W-9 10231X Each 56 16375I Each 433 A 20312N Each
01/2002 Min Supply For Late Filers 04/2002 Min Supply For Late Filers 05/2001 Destroy Prev Issues Upon Rec
Request for Taxpayer Identification Notice Concerning Fiduciary Collection Information Statement for
Number and Certification Relationship Wage Earners and Self-Employed
This form is used to report the taxpayer This notice filed with Internal Revenue by Individuals
identification number (TIN) of the record Form 433-A provides information necessary
every person acting in a fiduciary capacity
owner of the account to the payer (or bro- for determining how a wage earner or self-
for another person. employed individual can satisfy an out-
ker). Major Tax Form W:CAR:MP:FP:F:CD Tax Form or In-
W:CAR:MP:M:T:M Tax Form or Instruc- standing tax liability. S:C:CP:FP:CR Tax
struction Related Public Use
tion
W-9S 25240C Each

56 F 12784J Each 433 B (SP) 20596B Each
11/1991 No Previous Issue 02/2000 Destroy Prev Issues Upon Rec
Request for Student's or Borrower's Notice Concerning Fiduciary (Spanish version) Collection Information
Taxpayer Indentification Number and Relationship of Financial Institution Statement for Businesses
Certification Use new Form 56-F to notify the IRS of a Form 433-B(SP) is the spanish equivalent
Form to request student's or borrower's so- fiduciary relationship only if that relationship of Form 433-B. The form is used to deter-
is with respect to a financial institution (i.e., mine how a spanish business taxpayer can
cial security number and certification by
a bank or a thrift). T:FP:F:CD Tax Form satisfy an outstanding tax liability.
educational instutition or lender.
S:C:CP:FP:CR Tax Related Public Use
OP:FS:FP:F:M Tax Form or Instruction or Instruction
W-10 10437N Each 211 16571S Each

433 B 16649P Each
08/1996 Destroy Prev Issues Upon Rec 06/1997 Destroy Prev Issues Upon Rec 05/2001 Destroy Prev Issues Upon Rec
Dependent Care Provider's Identification Application for Reward for Original Collection Information Statement for
and Certification Information Businesses
Form W-10 requires the taxpayer to file in- Form is to be completed by a claimant for Form 433-B provides information necessary
formation about the caretaker of a child or reward for information leading to the de- for determining how a business taxpayer
other dependent when a tax credit on a re- tection of a violation of Internal Revenue (i.e., other than a wage earner or a self-
turn is claimed or when benefits from a de- laws. Space is provided to show allowance employed individual) can satisfy an out-
pendent care assistance program is of the reward and approval for payment. standing tax liability. S:C:CP:FP:CR Tax
received. OP:FS:FP:F:M Tax Form or In- Related Public Use
CP:EX:MA Tax Related Public Use
struction
211 (SP) 12575W Each 433 D (SP) 20664S Each
11 C 16166V Each
06/1997 Destroy Prev Issues Upon Rec 03/1998 Destroy Prev Issues Upon Rec
01/2001 Destroy Prev Issues Upon Rec Installment Agreement (Spanish
Occupational Tax and Registration Application for reward for Original
Version)
Return for Wagering Information (Spanish Version) This form is spanish translation of Form
Used to report taxes due under section Form is to be completed by a claimant for 433-D to improve customer service and re-
4401 and 4411 of IRC (54); also an appli- reward for information leading to the de- duce taxpayer burden.
cation for registry and wagering activities. tection of a violation of Internal Revenue S:C:CP:FP:CRA Internal Use
Prescribing Instructions are IRC 4411, laws. To collect information from the His-
4412, 44.4412, 44.4901. panic population. CP:EX:MA Tax Related 433 D 16644M Each
OP:FS:FP:F:M Tax Form or Instruction Public Use 05/1996 Destroy Prev Issues Upon Rec
Installment Agreement
23 16233B Each 211 A 16572D Each Form 433-D is an agreement signed by the
09/2000 Destroy Prev Issues Upon Rec 03/1989 Destroy Prev Issues Upon Rec taxpayer to pay delinquent taxes in install-
Application for Enrollment to Practice State or Local Law Enforcement etc. ment payments. S:C:CP:FP:CRA Tax
Before the Internal Revenue Service The Anti-Drug Abuse Act of 1988 26 4.S.C. Related Public Use
Form 23 is an application used by qualified 7624 Provides that state and local law en-
IRS employees and those who pass the 433 DV 21097R Each
forcement agencies may apply for a re- 02/1995 No Previous Issue
Special Enrollment Exam (SEE) and wish imbursement of their expenses in situations
to practice before the Internal Revenue Payment Voucher
where they provided information with re- This form is a payment voucher that will al-
Service as an Enrolled Agent.
spect to illegal Drug-Related activities to the low the taxpayer an easier payment proc-
N:C:SC:DOP Tax Related Public Use
IRS. This form will be used as the applica- ess. CP:CO:SC:C Internal Use
23 C 16237T Each tion. CI:P:T Other Public Use
433 F 62053J Each
Assessment Certificate - Summary 226 A 16584V Each 12/1999 Destroy Prev Issues Upon Rec
11/1987 No Previous Issue Collection/Information Statement ACS
Record of Assessments Collection Information Statement for indi-
Form 23-C is used to officially assess tax Appraisement List (Seized Property)
Forms are used to list the properties seized viduals (CIS) was designed to be prepared
liabilities. The completed form is retained in by IRS personnel. ACS mails the CIS to
the service center case file as a legal doc- and appraisement of the values of these
taxpayers for completion. Taxpayer Service
ument to support the assessment made properties. CI:S:RPE Internal Use may also mail out the CIS-ACS to taxpayers
against a taxpayer. R:R:A:RA Internal who do not meet the TPS criteria for han-
Use 433 A (SP) 20503E Each dling. W:CP:FPC:SCCB Tax Related
08/2000 Destroy Prev Issues Upon Rec Public Use
53 16360J Each Collection Information Statement for
03/1997 Use/Issue Prev Issue First Individuals (Spanish Version) 514 B (C) 16672E Each
Report of Currently Not Collectible Form 433-A(SP) is prepared to provide the 06/1986 Destroy Prev Issues Upon Rec
Taxes financial data used to determine collectibility Tax Transfer Schedule
Form 53 is used when it is determined that of taxes from the spanish-speaking tax- Form 514-B is used to transfer the col-
a taxpayer delinquent account cannot be payer. S:C:CP:FP:CR Tax Related Public lection of a taxpayer's account from one
collected at the present time. Use district to another district.
S:C:CP:FP:CRA Internal Use OP:FS:S:A:A Internal Use
F-3
Forms
637 49952H Each 668 A (C) (DO) 15704T Each 668 J 16745Y Each
11/2000 Destroy Prev Issues Upon Rec 09/1997 Destroy Prev Issues Upon Rec 08/1980 Use/Issue Prev Issue First
Registration for Tax-Free Transaction Notice of Levy Notice of Federal Estate Tax Lien Under
Under Chapter 32 of the IR Code Form 668-A (c) (DO) is designed to replace Internal Revenue Laws
This application and certificate form is filed 668-A snapset version used at the District Form 668-J is used to file liens arising from
by manufacturers, producers, or venders Office level. closely held family business under IR code
who desire to make tax-free purchase of This form will provide district offices will 6166 installment elections.
taxable articles for further manufacture of their own continuous version. S:C:CP:FP:TI Tax Related Public Use
taxable articles, or for resale direct to a S:C:CP:FP:E Tax Related Public Use 668 W (C) (DO)15703I Each
manufacturer for such purpose. The certif- 10/1999 Use/Issue Prev Issue First
icate part of the form is validated and re- 668 B 20440G Each
Notice of Levy on Wages, Salary and
turned by the District Director. There are 08/2001 Destroy Prev Issues Upon Rec
Other Income
separate instructions for this Form. The Levy Form 668-w (C) (DO) is used to meet stat-
catnum for the instructions is 63116R. Under the provisions of Internal Revenue utory requirments for serving a Notice of
W:CAR:MP:FP:F:M Tax Form or Instruc- Code section 6331, Form 668-B is used to Levy on Wages, Salary and Other Income.
tion seize (levy) assets belonging to the tax- S:C:CP:FP:E Tax Related Public Use
payer. S:C:CP:FP:E Tax Related Public
656 16728N Each Use 669 A 16751C Each
05/2001 Special Handling/See Remarks 02/1992 Destroy Prev Issues Upon Rec
Form 656 Offer in Compromise 668 C 20445J Each Certificate of Discharge of Property
Form 656 is submitted by taxpayers when 04/1996 Destroy Prev Issues Upon Rec Federal Tax Lien Under Section
making an offer to compromise a liablilty Final Demand For Payment 6325(b)(1) of the IR Code
resulting from either alleged violations of Form 668-C is used as the final demand on Form is filed as a matter of public record to
law or failure to pay an Internal Revenue li- a third party to surrender property which show that a taxpayer's property has been
ability. NOTES: (1) This version of (pack- has been levied. S:C:CP:FP:E Tax Re- discharged from a Federal Tax Lien set
lated Public Use forth under the provisions of IR Code sec-
age) Form 656 supersedes not only all prior
tion 6325(b)(1). OP:CO:C:SP Tax Re-
revisions of Form 656 but also Forms 656-P
(CATNUM 73133Y) and 433-OIC (CAT-
668 D 20450C Each lated Public Use
NUM 29258W). Destroy all supplies on 669 B 16752N Each
Release of Levy / Release of Property
hand of these items upon receipt of the 01/2000 Use/Issue Prev Issue First
from Levy
(package) Form 656 (Rev. 5-2001). (2) Area Certificate of Discharge of Property from
Form 668-D is the official notification used
Distribution Centers are to issue one copy Federal Tax Lien under Section
by Revenue Officers, Bankruptcy Special-
of Pulication 1854 (CATNUM 21563Q), 6325(b)(2)(A) of the IRC
ists, and Customer Service Representatives Form 669B is filed as a matter of public re-
How to prepare a Collection Information
to release, either in part or in full, funds (or cord to show that a taxpayer's property has
Statement (Form 433-A), for eac
property) levied upon third parties. This been discharged for a federal tax lien set
S:C:CP:FP:CR Tax Related Public Use
status notice is reissued to update the sta- forth under the provisions of IR Code Sec-
tus notice files. S:C:CP:FP:E Tax Related tion 6325(b)(2)(A). Further information re-
657 10445N Pad Public Use garding the Discharge of Property can be
11/1993 Destroy Prev Issues Upon Rec found in Publication 783 (Rev.1-2000),
Offer in Compromise/Revenue Officer
668 E 16741G Each which sets forth the instructions for the ap-
02/2001 Destroy Prev Issues Upon Rec plication of Certificate of Discharge.
Report
Release of Levy OP:CO:C:SP Tax Related Public Use
Form 657 to provide a Revenue Officers
Form 668-E is used to release the taxpayer
recommendation regarding withholding col-
assets that were seized under the pro- 669 C 16753Y Each
lection action during offer in compromise 02/1992 Destroy Prev Issues Upon Rec
visions of Internal Revenue Code section
investigations. The form will go to the office Certificate of Discharge of Property from
6331 via an authorization Form 668-B
investigator and be made part of the case Federal Tax Lien
(CATNUM 20440G), Levy.
history. S:C:CP:FP:CRA Internal Use Use by District office to discharge property
S:C:CP:FP:E Tax Related Public Use
from federal tax lien under provision of IRC
668 (Y) (C) 60025X Each 6325(b)(2)(B). OP:CO:C:SP Tax Related
668 F 16742R Each
Notice of Federal Tax Lien
Notice of Federal Tax Lien Under Internal
This form is for districts with automated lien 669 D 16754J Each
Revenue Laws
systems, which obviates the need for se- 02/1992 Destroy Prev Issues Upon Rec
Form 668-F is a notice of refiling of a Fed- Certificate of Subordination of Federal
veral copies of form 668(c). It is filed as a
eral Tax Lien as required by statute law. Tax Lien Under Section 6325
public record that a Lien is in existence.
OP:CO:C:FP Tax Related Public Use Form 669-D is filed as a matter of public
S:C:CP:FP:TI Tax Related Public Use
record to show that a Federal Tax Lien
668 (Z) (C) 60026I Each
668 H 16744N Each against a taxpayer's property has been su-
07/1987 Use/Issue Prev Issue First bordinated under the provisions of IR Code
Notice of Federal Estate Tax Lien Under section 6325(d)(1). OP:CO:C:SP Tax
Certificate of Release of Federal Tax Lien
Internal Revenue Laws Related Public Use
This form is to be used in lieu of form
Form 668-H is prepared by either Special
668(c), in Districts with Automated Lien
Systems. The machine obviates the need
Procedures function personnel or Collection 669 E 16755U Each
function revenue officers when filing a lien 11/1992 Destroy Prev Issues Upon Rec
for several present copies of form 668(c),
against estate property in those instances Certificate of Subordination of Federal
and affect the use and routing of other co- Tax Lien
when a tax balance is owed.
pies. S:C:CP:FP:TI Tax Related Public Used to issue certificate of subordination of
OP:CO:C:SP Tax Related Public Use
Use Federal tax lien in accordance with IR Code
6325(d)(2). OP:CO:C:SP Tax Related
Public Use
F-4
Forms
669 F 16756F Each 706 D 26107A Each 709 A 10171G Each
06/1981 Use/Issue Prev Issue First 10/2000 Min Supply For Late Filers 11/2000 Destroy Prev Issues Upon Rec
Certificate of Subordination of Federal United States Additional Estate Tax United States Short Form Gift Tax Return
Estate Tax Lien Return - under code section 2057 Used to report gift of more than $10,000 but
Form 669-F is issued in the case of any lien Used to report recapture tax under qualified less than $20,000, if the gifts are nontaxa-
imposed by IRC Section 6324B if it is de- family-owned business interest deduction. ble by reason of gift splitting
termined that the United States will be ad- OP:FS:FP:F:CD Tax Form or Instruction OP:FS:FP:F:CD Tax Form or Instruction
equately secured after subordination.
CO:O:I:SP Tax Related Public Use
706 GS (D) 10327Q Each 712 10170V Each
669 H 28668M Each 06/1999 Min Supply For Late Filers 05/2000 Destroy Prev Issues Upon Rec
01/2000 Destroy Prev Issues Upon Rec Generation-Skipping Transfer Tax Life Insurance Statement
Certificate of Discharge of Property from Return for Distributions Filed by executor with Form 706 or Form
Federal Tax Lienunder Section The catnum for the instructions is 10828G. 709. Information required for purpose of
6325(b)(3) of IRC Form 706GS(D) is used by a skip person determining statutory gross estate of in-
distributee to calculate and report the tax sured for Federal Tax purposes. Prescribing
Form 669 (H) is used by district offices to
due on distributions from a trust that are Instructions: IRC Sec. 6001 and 6018,
discharge property from the federal tax lien
subject to the generation-skipping transfer Regs. Secs. 20.600-1, 20.6018-4(d) and
under provisions of IRC 6325(b)(3).
(GST) tax. OP:FS:FP:F:CD Tax Form or 25.6001-1(b). T:FP:F:CD Tax Form or
OP:CO:C:SP Tax Related Public Use
Instruction Instruction
673 10183Y Each
720 10175Y Each
03/1997 Destroy Prev Issues Upon Rec 706 GS (D-1) 10328B Each
06/1999 Min Supply For Late Filers 01/2002 Destroy Prev Issues Upon Rec
Statement for Claiming Benefits Quarterly Federal Excise Tax Return
Provided by Section 911 of the Internal Notification of Distribution From a
Generation Skipping Trust This item is used to report and pay excise
Revenue Code taxes on a quarterly basis. Publication 510
Form 673 is used to reduce withholdings The catnum for the instructions is 10926L.
OP:FS:FP:F:CD Tax Form or Instruction is a helpful source of information on the
by citizens and residents of the United taxes reported on Form 720. The Pub.
States, for those qualifying for the IRC contains definitions and examples that will
Section 911 exclusion of foreign earned in- 706 GS (T) 10329M Each help Form 720 filers. The catalog number
come. CP:IN:B Tax Related Public Use 07/1999 Min Supply For Late Filers for the seperate instructions is 64240C.
Generation-Skipping Transfer Tax W:CAR:MP:FP:F:M Tax Form or Instruc-
Return Terminations tion
678 V (IN) 13653T Each
The catalog number for the instructions is
10829R. OP:FS:FP:F:CD Tax Form or
720 CS 73073H Each
Volunteer Assistance Worksheet 03/2001 No Previous Issue
Instruction
Form 678 V (IN) is a new form used by AC Carrier Summary Report
International for Volunteer Assistance. 706 NA 10145K Each New information reporting form to be used
IN:C:TPS Internal Use 09/1999 Destroy Prev Issues Upon Rec by the IRS to track taxable fuel through
U.S. Estate (and Generation-Skipping the bulk transfer/terminal sys-
706 20548R Each
Transfer) Tax Return tem.Completed by terminal operators.
11/2001 Destroy Prev Issues Upon Rec OP:FS:FP:F:M Tax Form or Instruction
Form 706 NA is used to compute estate
U.S. Estate Tax Return
(and GST) tax liability for nonresident alien 720 TO 73072W Each
Form to be filed on certain estates of a de- decedents. The estate tax is imposed on
ceased resident or citizen. The catalog 03/2001 No Previous Issue
the transfer of the decedent's taxable es- Terminal Operator Report
number for the instructions is 16779E. Pre- tate, rather than on the receipt of any part
scribing Instructions are: IRC Sec. 6018; New information reporting reporting form to
of it. The catalog number for the in- be used by the IRS to track taxable fuel
Regs. Sec. 20.6018-1;. structions are 63118N. T:FP:F Tax Form
W:CAR:MP:FP:F:R Tax Form or Instruc- through the bulk transfer/terminal system.
or Instruction Completed by bulk transport
tion
carriers(barges,vessels, and pipeline) who
706 QDT 12292E Each
deliver(fuel) product to the terminals.
706 A 10141S Each 04/2000 Destroy Prev Issues Upon Rec
08/1999 Min Supply For Late Filers OP:FS:FP:F:M Tax Form or Instruction
U.S. Estate Tax Return for Qualified
United States Additional Estate Tax Domestic Trusts
Return
720 X 32661B Each
The trustee or desinated filer of a qualified 01/2002 Min Supply For Late Filers
This form is used to report all dispositions domestic trust (QDT) uses Form 706QDT Amended Quarterly Federal Excise Tax
or cessations of qualified use that occured to figure and report the estate tax due on Return
after Dec. 31,1976 and before Jan. 1, certin distributions from the QDT and on the Use Form 720x to make adjustments to li-
1987. The catalog number for the in- value of the property remaining in the QDT ability reported on forms 720 you have filed
structions is 10142D. on the date of the surviving spouse's death. for previous quarters. Do not use Form
OP:FS:FP:F:CD Tax Form or Instruction T:FP:F:CD Tax Form or Instruction 720X to make changes to cliams made on
Schedule C (Form 720), except for the
709 16783M Each section 4051(d) tire credit.
706 CE 10149C Each 2001 Destroy Prev Issues Upon Rec W:CAR:MP:FP:F:M Tax Form or Instruc-
09/1997 Destroy Prev Issues Upon Rec United States Gift (and Generation - tion
Certificate of Payment of Foreign Death Skipping Transfer) Tax Return
Tax Form 709 is used to report transfers subject 721 16791M Each
For credit against United States Tax for es- to the Federal gift and certain generation- 05/1983 Use/Issue Prev Issue First
tate, inheritance, legacy or seccession tax skipping transfer (GST) taxes, and to figure Waiver Record
paid to a foreign government. the tax, if any, due on those transfers. This form is used to record data on waivers
OP:FS:FP:F:CD Tax Form or Instruction W:CAR:MP:FP:F:CP Tax Form or Instruc- and statutory periods for collection.
tion CC:EL:CT Internal Use
F-5
Forms
730 20585U Each 851 16880G Each 870 L 10428C Each
Tax on Wagering Affiliations Schedule Assessment and Collection Deficiency in
This form is used to report taxes due under To be filed with Form 1120 by parent cor- Tax for Partnership Adjustments and
IRC Section 4401 (of 1954). Prescribing In- porations for affiliated corporations included Affected Items
structions: IRC Sec. 4401, Reg. Sec. in consolidated tax return. This form is an agreement by Taxpayers to
44.6011(a)-1. T:FP:F:M Tax Form or In- OP:FS:FP:F:C Tax Form or Instruction Deficiency, Penalty, and Interest attributed
struction to Partnership Adjustments in a TEFRA
857 16882C Each Partnership Examination. Form 870-P is
783 20605B Each 04/1986 Destroy Prev Issues Upon Rec silent on the Penalty and Interest portion of
09/1981 Use/Issue Prev Issue First the settlement. S:C:CP:RC:SCC Tax Re-
Public Record Information
Remittance Register lated Public Use
This Form is used by Revenue Agents for
Form 783 is used to list remittances per-
taining to IMF/BMF Accounts. worksheet to extract information from 870 P (AD) 10323Y Each
W:CAS:SP:IMF:R Internal Use county and other public records concerning 06/1988 No Previous Issue
taxpayers transactions in real estate, mor- Settlement Agreement for Partnership
792 16835D Each tages, and other property. EX:E:D Inter- Adjustments
11/1980 Use/Issue Prev Issue First nal Use Form 870 P(AD) is used for taxpayers to
U.S. Certificate Discharging Property enter into settlement agreement with re-
Subject to Estate Tax Lien 866 16889B Each spect to determination of partnership items
This form is used to discharge property from 07/1981 Destroy Prev Issues Upon Rec of partnerships named on form. The (AD)
the lien of the U.S. imposed by Sec. 6324 Agreement as to Final Determination of designation is added to distinguish it as an
of the IRC. EX:E:D General Admin Public Tax Liability Appeal Division form. C:AP:DR&S Tax
Use A closing agreement used in 'Final Deter- Related Public Use
mination of Tax Liability' under IRC 7121.
795 20635P Each C:AP:FS Tax Related Public Use 870 P 61175O Each
09/1988 Use/Issue Prev Issue First 06/1993 Destroy Prev Issues Upon Rec
Daily Report of Collection Activity 870 16894U Each Agreement to Assessment and
Form 795 is used to report the daily activ- 03/1992 Destroy Prev Issues Upon Rec Collection of Deficiency in Tax for
ities of collection personnel. Waiver of Restrictions on Assessment Partnership Adjustments
OP:CO:C:FP Internal Use & Collect. of Deficiency in Tax & Form for taxpayer to enter into settlement
Acceptance of Overassessment agreements with respect to determination
795 B 24477H Each of partnership items of partners named on
06/1997 No Previous Issue This form is used by examining officers to
form. S:C:CP:RC:SCC Tax Related Pub-
Entity Case Management System - POD secure taxpayer's agreement to a deficiency
lic Use
and Remittance Report or overassessment. CP:EX:CS:STU Tax
This form will be used on the PC based Related Public Use 870 PT 57315A Each
Entity System, used in some of the Host 08/2001 No Previous Issue
Sites, which receives required data for 870 AD 16896Q Each Agreement to Assessment and
posting into the Entity System from several 04/1992 Destroy Prev Issues Upon Rec Collection of Deficiency in Tax for
posts of duty. Revenue Officers facilite the Offer of Waiver of Restrictions on Partnership Adjustments
payment transmittal to the tellers and tran- Assessment and Collection of Taxpayer agreement form used to request
smit the information to the secretaries in Deficiency in Tax and of . . . agreement from partners in a TEFRA part-
those posts of duty. CO:500 Internal Use Form sent to taxpayer signifying agreement nership examination proceeding for part-
to close tax case. CC:AP:FS Tax Related nership adjustments. This form is used as
Public Use an enclosure for the TEFRA 60 Day
813 (2 PART) 20665D Each letters--1827(SC) and 1827(DO). Form is
08/1977 Use/Issue Prev Issue First 870 E 16898M Each used for agreements for partnership tax
Document Register 11/1974 No Previous Issue years ending after August 5, 1997.
Form 813 (2-part) is used by district office Waiver of Restriction on Assessments S:C:CP:RC:SCC Tax Related Public Use
tellers and service center Cash Clerks to and Collection of Deficiency and
establish and maintain control of NMF Acceptance of Overassessment
(Non-Master File) payment documents. The Form 870-E is an agreement form for use 870 S (AD) 10324J Each
original of the form travels with the source in "Change Cases" involving exempt or- 06/1988 No Previous Issue
document and the duplicate is routed to the Settlement Agreement for S Corporation
ganizations. CP:E:EO:D Tax Related
service center Accounting Branch for jour- Adjustments
Public Use
nalization action. W:CAS:SP:IMF:R Inter- Form 870-S(AD) is used to enter into set-
nal Use tlement agreement with respect to the de-
870 L (AD) 10102T Each
termination of subchapter S items of
843 10180R Each 03/1993 Destroy Prev Issues Upon Rec
corporations named on form. The (AD) de-
01/1997 Destroy Prev Issues Upon Rec Settlement Agreement for Partnership
signation is added to distinguish it as an
Claim For Refund and Request for Adjustments and Affected Items Appeals Division form. C:AP:DR&S Tax
Abatement Form 870 L (AD) is used for taxpayers to Related Public Use
This form can be used to claim certain re- enter into settlement agreements with re-
funds and abatements. Use Form 843 to file spect to determination of partnership items 870 S 61176Z Each
a claim for refund of overpaid taxes (except of partnerships named on form and to solicit 06/1993 Destroy Prev Issues Upon Rec
in the case of income tax), interest, penal- agreement to penalties. The (AD) desig- Agreement to Assessment and
ties, and additions to tax. For example, if nation is added to distinguish it as a Appeal Collection of Deficiency in Tax for S
on your employment tax return you reported Division forms. C:AP:DR&S Tax Related Corporation Adjustments
and paid more Federal income tax than was Public Use Form for taxpayer to enter into settlement
actually withheld from an employee, use agreement with respect to the determination
this form to claim a refund. of subchapter S items of corporations
W:CAR:MP:FP Tax Related Public Use named on form. T:C:O:L:E Tax Related
Public Use
F-6
Forms
870 W 31797U Each 872 IA 31736H Each 872 T 20775A Each
08/2001 No Previous Issue 03/2002 Destroy Prev Issues Upon Rec 10/1990 Destroy Prev Issues Upon Rec
Waiver of Restriction on Collection of Special Consent to Extend the Time to Notice of Termination of Special
Deficiency in Tax for Innocent Spouse Assess Tax As Well As Tax Attributable Consent to Extend the Time to Assess
and Election to Allocate Defiency to Items of a Partnership Tax
Request under Alternative to Form 872-A. This form is for Form to be used to provide written termi-
This form was designed for field and service the Investors Level of a Partnership to file nation of Form 872-A whether by taxpayer
center use to expedite agreed innocent special consent to extention of time under or IRS. Use of the form is recommended
spouse determinations through the closing the TEFRA Laws. S:C:CP:RC Tax Re- by Tax Court Litigation Division.
process. W:ISP Tax Related Public Use lated Public Use C:AP:ADR:CS Tax Related Public Use
872 N 61177K Pad 872 U 32542T Each

872 20755I Pad 10/1988 Destroy Prev Issues Upon Rec 09/2001 No Previous Issue
01/2001 Destroy Prev Issues Upon Rec Notice of Termination of Special Change of Address to Submit Notice of
Consent to Extend the Time to Assess Consent to Extend the Time to Assess Termination of Special Consent to
Tax Tax Attributable to Items . . Extend the Time to Assess Tax
This form is an agreement between IRS and This form is an adaption of Form 872 T for Used to notify TPs who have signed indefi-
taxpayer(s) setting time limit to assess tax. TEFRA purposes. S:C:CP:RC:SCC Gen- nite consents of the proper address to sub-
S:C:CP:RC Tax Related Public Use eral Admin Public Use mit their consent terminations when the IRS
address has changed. S:C:CP:RC Tax
872 A 20760B Pad 872 O 61178V Pad Related Public Use
Special Consent to Extend the Time to Special Consent to Extend the Time to 875 16913Q Each
Assess Tax Assess Tax Attributable to Items of a 09/1986 Min Supply For Late Filers
Alternative to Form 872. To be obtained by Partnership Acceptance of Examiner's Findings By
District Offices in cases to be referred to This form is an adaption of Form 872-A for A Partnership, Fiduciary, S Co
Appeals. This form will avoid need for re- TEFRA purposes. S:C:CP:RC:SCC Gen- This form is used for adjustment from the
newel consents on Form 872 and will re- eral Admin Public Use examination of their return of business, es-
duce burden of controls against expiration tate, or trust. It reports the increased or de-
of period for assessment prior to consider- 872 P 16910J Pad creased amounts for that taxable year.
ation of cases. C:AP:DR&S Tax Related 11/1992 Destroy Prev Issues Upon Rec EX:E:D Tax Related Public Use
Public Use Consent to Extend Time to Assess Tax
Attributable to Partnership Items of a 885 E 16925I Each
872 B 61485N Pad Registered Partnership 02/1994 Destroy Prev Issues Upon Rec
01/2001 Destroy Prev Issues Upon Rec This form obtains the consent to extend the Schedule for FICA Tax Adjustment of
Consent to Extend the Time to Assess statutory period for assessment for Feder- Wages not Previously Reported
Miscellaneous Excise Taxes ally Registered Partnership. Form 885-E is used to transmit wage and
This form is used in extending the statutory S:C:CP:RC:SCC Tax Related Public Use tax Data to SSA. OP:EX:ST Internal Use
period of limitations on assessment of ex-
cise and documentary stamp taxes.
S:C:CP:RC Tax Related Public Use 872 Q 61179G Pad 885 F 20790P Each
872 D 61634Y Each Notice of Termination of Special Self-Employment Tax Adjustment
01/2001 Destroy Prev Issues Upon Rec Consent to Extend the Time to Assess Audit report form for self-employment tax.
Consent to Extend the Time on Tax Attributable to Items ... OP:EX:CS:SCP Internal Use
Assessment of Tax Return Preparer This form is an adaption of Form 872-T for
Penalty TEFRA purposes. S:C:CP:RC:SCC Gen-
885 T 20800A Each
Form to be completed to extend the statute 02/1991 Destroy Prev Issues Upon Rec
eral Admin Public Use
of limitations on assessment of return pre- Adjustment of Social Security Tax on Tip
parer penalty. SS:C:CP:RC General Ad- 872 R 16911U Pad Income Not Reported to Employer
min Public Use 11/1992 Destroy Prev Issues Upon Rec This form used by examining officer when
Special Consent to Extend the Time to preparing examination reports involving ad-
872 F 16907M Each Assess Tax Attributable to Items of an justments to tip income. EX:E:D Tax Re-
10/1990 Destroy Prev Issues Upon Rec S Corporation lated Public Use
Consent to Extend the Time to Assess This form is an adaption of Form 872-A for
Tax Attributable to Items of a TEFRA purposes. S:C:CP:RC:SCC Gen-
886 A
Partnership or ... eral Admin Public Use SNAPSET 20815Z Each
Form to be completed to extend the statute 05/1980 Use/Issue Prev Issue First
of limitations on assessment of a partner- 872 S 61180H Pad Explanation of Items
ship. CC:AP:TS Internal Use 11/1992 Destroy Prev Issues Upon Rec Form 886-A SNAPSET is used as a con-
Consent to Extend the Time to Assess tinuation sheet for explaining examining of-
872 I 31733A Each Tax Attributable to Item of an S. ficer's adjustments. S:C:CP:RC:ES Tax
11/2001 No Previous Issue Corporation Related Public Use
Consent to Extend the Time to Assess This form is an adaption of Form 872-P for
Tax and Tax Attributable to Items of a TEFRA purposes. S:C:CP:RC:SCC Gen- 886 A 20810W Each
Partnership eral Admin Public Use 01/1994 Destroy Prev Issues Upon Rec
Alternative to Form 872. This form is for the Explanation of Items
Investor Level of a partnership to file con- This form is used as a schedule or exhibit
sent to the extention of time under the TE- in examination reports and as a continua-
FRA Laws. S:C:CP:RC Tax Related tion sheet for form 886-A snapset.
Public Use CP:EX:CS:STU Internal Use
F-7
Forms
886 H (SP) 28258M Each 886 Z (C) 61113Q Each 911 16965S Each
Explanation of Items - Supporting Partners or S Corporation Shareholders Application for Taxpayer Assistance
Documents (Spanish version) Shares Income Order (ATAO)
This form is to gathering information for Form 886-Z(c) is used in determining TE- Form 911 is filled in by taxpayers who are
(EIC) earned income credit, (SSN) social FRA Compliance in Examination cases facing a hardship due to administration of
concerning Partnerships or S Corporations. IRS laws. Two examples of hardship are 1)
security number and information on foster
S:C:CP:RC:SCC Tax Related Public Use the taxpayer is facing a hardship which can
child. Form was revised to tell the taxpayer be relieved if his/her tax refund is handled
to send photocopies, not originals. This in an expedited manner and 2) the IRS is
goes along with Letter 566A(SC) (1-98). about to seize the taxpayer's one and only
(Spanish Version) W:CP:EX:P:RE Tax
890 16949S Each
10/1988 Use/Issue Prev Issue First home and he/she has no other means of
Related Public Use shelter. C:TA:TAO Tax Related Public
Waiver of Restriction on Assessments
Use
886 H 25418A Each & Collection of Deficiency & Acceptance
06/2001 Destroy Prev Issues Upon Rec of Overassessments 918 B 20890Q Each
Form 890 is used by examining officers to 06/1981 Destroy Prev Issues Upon Rec
Explanation of Items
secure an agreement to immediate assess- Status of Examinations
This form is to gathering information for
ment and collection of any deficiencies and This form will be used by key districts to
(EIC) earned income credit, (SSN) social
acceptance of any overassessment. notify related districts of the status of con-
security number and information on foster
EX:E:D Tax Related Public Use duit entity examinations. EX:E:D Internal
child. This goes alone with Letter 566A(SC)
Use
(1-98). W:CP:EX:P:RE Tax Related Pub- 890 AD 16952P Each
lic Use 11/1980 Use/Issue Prev Issue First 921 16974D Each
Estate Tax Offer of Waiver of 01/2001 Destroy Prev Rev. Immediately
886 R 73213H Each Restrictions on Assessment and Consent to Extend the Time to Assess
11/1999 No Previous Issue Collection of Deficiency in Tax . . . Income Tax
Supporting Documents for Estate Tax - Offer of Waiver of Restrictions Form provides consent to extend the time
Recertification and Assessment and Collection of Defi- to assess income or profit tax.
This form is used by tax examiners in the ciency in Tax and Acceptance of Overas- S:C:CP:RC Tax Related Public Use
Service Centers and is used with Letter sessment. This form is used as an offer of
566-D. It is asking taxpayers to submit ad- waiver in estate tax cases. CC:AP:FS Tax 921 A 16976Z Each
ditional documentation to support their tax Related Public Use 01/2001 Destroy Prev Rev. Immediately
return. OP:C:A:CP:E Tax Related Public Consent Fixing Period of Limitation on
895 20855J Each Assessment of Income and Profits Tax
Use
03/2002 Destroy Prev Issues Upon Rec Used to secure agreement to extension of
886 S 16942T Each Notice of Statute Expiration time for assessing additional tax.
S:C:CP:RC Tax Related Public Use
09/1988 Use/Issue Prev Issue First Part I is used to provide group supervisor
Partners' Share of Income, Deduction with information about case on which stat- 921 I 31727W Each
and Credits ute is about to expire. Part II is used as flag 09/2001 Destroy Prev Issues Upon Rec
Form is used as part of examination report sheet and processing records. Part I is filed Consent Fixing Period of Limitation on
of partnership to show how various income in 8.5 x 5.5 file part 2 will be affixed to case Assessment of Income and Profits Tax
and deduction items were distributable to folder. Part I is 8.5 x 5.5 part 2 is 8.5 x 11. An alternative to Form 921, this form is for
the individual partners. OP:EX:C Tax S:CP:EX Internal Use the investors level of a partnership to file
Related Public Use consent to the extention of time under the
900 20860C Each TEFRA Laws. S:C:CP:RC Tax Related
886 W 16945A Each 09/1992 Destroy Prev Issues Upon Rec Public Use
06/1981 Use/Issue Prev Issue First Tax Collection Waiver
Distribution of Beneficiaries' Shares of Form 900 is used to extend the statutory 921 P 32811X Each
Income and Credits period for collection in connection with an 10/2001 No Previous Issue
offer in compromise (installment agree- Consent Fixing Period of Limitation on
This form is used by the District Office to
ment). S:C:CP:FP:CRA Tax Related Assessment of Income and Profits Tax
show distribution of taxable income and Form 921-P is a restricted consent to ex-
Public Use
credits to beneficiaries. OP:EX Tax Re- tend the statue of limitations for partner-
lated Public Use 906 16961A Each ships and Limited Liability companies
08/1994 Destroy Prev Issues Upon Rec whenever the taxpayers elect the alterna-
886 X 16947W Each
Closing Agreement on Final tive cost method for common improvement
03/1993 Destroy Prev Issues Upon Rec provided by Rev. Proc. 92-29 for allowance
Determination Covering Specific Matters
Shareholders Shares of Income, of estimated future expense liabilities under
This agreement is used by the Government
Deductions, and Credits to determine the taxpayer's tax liability un- contract for sale of real estate. This form
This form is revise to update title and any der IRS 7121 and to close the taxable pe- can be found as a fillable PDF format on
previous outdated information used on http://publish.no.irs.gov
riod except for fraud or material
Form 886-X (Rev.3-93). /FORMS/INTERNAL/PDF /32811j01.PDF
misrepresentation by the taxpayer. It is re- SB/SE Internal Use
S:C:CP:RC:SCC Tax Related Public Use vised to include a statement regarding ex-
ceptions to Code section 7122. 926 16982D Each
AP:LMSB Internal Use 10/1998 Destroy Prev Issues Upon Rec
886 Y 16948H Each
Return by Transferer of Property to a
01/1982 Destroy Prev Issues Upon Rec 907 16963W Each Foreign Corp., Foreign Estate or Trust,
Examination Changes-Shareholder's 01/2001 Destroy Prev Rev. Immediately or Foreign Partnership
Share of Deemed and Actual Domestic Agreement to Extend the Time to Bring Used to report transfers of property by a
International Sales . . . Suit U.S. person to a foreign partnership, estate
Form 886-Y is used to record the distrib- This form is used to extend the statutory trust, or corporation. Prescribing In-
ution of 1120 DISC returns for R.A. exam- period for filing suit on a disallowable claim. structions: IRS Sec. 1491, Sec. 6038B.
inations. EX Tax Related Public Use S:C:CP:RC Tax Related Public Use OP:FS:FP:F:C Tax Form or Instruction
F-8
Forms
940 11234O Each 941 17001Z Each 941 SCH B 11967Q Each
2001 Min Supply For Late Filers 01/2002 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Issues Upon Rec
Employer's Annual Federal Employer's Quarterly Federal Tax Return Employer's Record of Federal Tax
Unemployment (FUTA) Tax Return This form is used by employers to report Liaility
A four page form containing an original and income tax withheld, FICA and Advanced Used by Employers to report employment
duplicate copy of Form 940 with instructions Earned Income Credit Payment. Prescribing tax liability by day for eight monthly periods
for preparation. W:CAR:MP:M:T:M Tax instructions is See IRC Secs. 3101 and in which their tax liability is $100,000 or
Form or Instruction 3111; Regs. Sec. 31.6011(a)-1. more. W:CAR:MP:FP:F:M Tax Form or
W:CAR:MP:FP:F:M Tax Form or Instruc- Instruction
940 (C) 61111U Each tion
08/1985 Destroy Prev Issues Upon Rec 941 SCH B
Employer's Annual Federal 941 (C) 61112F Each (PR) 12465Z Each
Unemployment Tax Return 01/1996 Destroy Prev Issues Upon Rec 01/2002 Min Supply For Late Filers
Form 940(c) will be used by Collection to Employer's Quarterly Federal Tax Return
Supplemental Record of Federal Tax
process 6020(b) cases on automated office Form 941(C) will be used by Collection to
Liability (Puerto Rican Version)
equipment. Blank forms not be distributed process 6020(b) cases on automated office
Used by Employers to report employment
to the public. A green stripe is printed on the equipment. Blank forms not be distributed
tax liability by day for eight monthly periods
left and right stubs to distinguish this from to the public. A green stripe is printed on the
in which their tax liability is $100,000 or
left and right stub to distinguish this from
Form 940C, Employer's Account Abstract. more. Used by employers in Puerto Rico.
Form 941C, Statement of Correct Informa-
T:C:O:L:B Tax Related Public Use W:CAR:MP:FP:F:M Tax Form or Instruc-
tion Previously Reported Under the Federal
Insurance Contribution Act. tion
940 (PR) 16996R Each
S:C:CP:FP:N Tax Related Public Use
2001 Min Supply For Late Filers 941 SS 17016Y Each
Employer's Annual Federal Employment 01/2002 Min Supply For Late Filers
941 (PR) 17009J Each
(FUTA) Tax Return (Puerto Rican Employer's Quarterly Federal Tax Return
01/2002 Min Supply For Late Filers
Version) Employer's Quarterly Federal Tax Return Variation of Form 941 for use by employers
Variation of Form 940 for use by employers (Puerto Rican Version) in Virgin Island, Guam, American Samoa,
in Puerto Rico. W:CAR:MP:FP:F:M Tax This variation of Form 941 is printed in and the Commonwealth of the Northern
Form or Instruction Spanish for use by employers in Puerto Mariana Islands to report social security and
Rico. The prescribing instructions for Form Medicare taxes for their workers. Prescrib-
940 B 20910X Each
941 PR are IRC Sec. 3101 and 3111; Regs. ing Instructions : IRC Sec. 3101; Regs. Sec.
04/1987 Destroy Prev Issues Upon Rec 31-6.011(a)-1; Pub. 80 (Circular SS).
Sec. 31.601(a)-1; Circular PR.
Request for Verification of Credit W:CAR:MP:FP:F:M Tax Form or Instruc-
OP:FS:FP:F:M Tax Form or Instruction
Information Shown on Form 940 tion
Form 940-B is partially filled in by the Ser- 941 C (PR) 17012G Each
vice and then forwarded to the State Tax 10/1998 Destroy Prev Issues Upon Rec 942 10250E Each
authority for certification of the tax paid by Statement to Correct Information (Puerto 11/1994 Min Supply For Late Filers
an employer to that State. T:C:O:L:B Tax Rican Version) Employer's Quarterly Tax Return for
Related Public Use Provided for use only in correcting a return Household Employees
after it is filed if the employer has erro- This form is used to report and pay em-
940 C 16994V Each neously reported (or omitted) an employee's ployer and employee FICA taxes and in-
09/1990 Destroy Prev Issues Upon Rec account number, name or wages. Used in come taxes (if any) withheld by the
Employer Account Abstract Puerto Rico. This form is referenced in IRC employer. This item is printed quarterly.
Form 940-C is used to certify annual State Chapter 21, Regs. Sec.31.6011(a)-2 Pub. Prescribing Instructions: IRC Secs. 3101
tax paid by employers who also are liable 179 (Cir. PR) OP:FS:FP:F:M Tax Form or and 3111; Reg. Sec. 31.6011(a)-1
for Federal unemployment tax. The form Instruction T:FP:F:M Tax Form or Instruction
must be completed by State unemployment
insurance agencies that do not report their 941 C 11242O Each 942 (PR) 17028Q Each
discrepancies to the IRS on magnetic tape 10/1998 Destroy Prev Issues Upon Rec 11/1994 Min Supply For Late Filers
and by any State making supplemental Supporting Statement To Correct Employer's Quarterly Tax Return for
certifications. Form 940-C also must be Information Previously Reported on Household Employees (Puerto Rican
completed by agencies reporting discrep- Employees Tax Return Version)
ancies on magnetic tape when a discrep- For use to correct wage and FICA tax re- Variation of Form 942 for use by household
ancy is found in an employer's account to ports previously submitted by employers on employers in Puerto Rico. The prescribing
which more than 4 experience rates were Forms 941, 941-M, 941-SS, 942 or 943. instructions are IRC Sec. 3101 and 3111;
assigned in one year. T:C:O:L:B Tax Re- Prescribing Instructions for Form 941 C are
Regs. 31.6011 (a)-1. T:FP:F:M Tax Form
lated Public Use IRC Chapter 21; regs. 31.6011(a)-1,
or Instruction
31.602(a)-2, Circulars A, E, and SS.
940 EZ 10983G Each OP:FS:FP:F:R Tax Form or Instruction 943 11252K Each
2001 Min Supply For Late Filers 2001 Min Supply For Late Filers
Employer's Annual Federal 941 M 17013R Each
Employer's Annual Tax Return for
Unemployment (FUTA) Tax Return 01/2002 Destroy Prev Issues Upon Rec
Agricultural Employees
Employer's Monthly Federal Tax Return
This form is an "easier", shorter version of Used to report income tax withheld and
Filed by employers required to report with-
Form 940. It is filed by employers to report employer and employee social security and
held income tax and FICA taxes on a
payments of unemployment compensation Medicare taxes on farmworkers. Also used
monthly basis. Also used by employers who
to workers who have lost their jobs. to report taxes on wages of household em-
have not complied with the requirements
W:CAR:MP:M:T:M Tax Form or Instruc- ployees in a private home on a farm oper-
relating to filing of quarterly returns or the
tion ated for profit. W:CAR:MP:FP:F:M Tax
payment or depositing of taxes reported on
quarterly returns. W:CAR:MP:FP:F:M Tax Form or Instruction
Form or Instruction
F-9
Forms
943 (PR) 17029B Each 966 17053B Each 982 17066E Each
2001 Min Supply For Late Filers 06/2001 Destroy Prev Issues Upon Rec 09/2000 Min Supply For Late Filers
Employer's Annual Tax Return for Corporate Dissolution or Liquidation Reduction of Tax Attributes Due to
Agricultural Employees (Puerto Rican A corporation files Form 966 if it is to be Discharge of Indebtedness (Also,
Version) dissolved or if any of its stock is to be liqui- Section 1082 Basis Adjustment)
Form 943 is used by agricultural employers dated. Exempt organizations are not re- Used by taxpayer excluding from gross in-
in Puerto Rico. Prescribing instructions: IRC quired to file Form 966. These organizations come any amounts of income attributable
Secs. 3101 and 3111; Regs. Sec. should see the instructions for Form 990 or to the discharge within the taxable year of
31.6011(a)1. OP:FS:FP:F:M Tax Form or 990-PF. W:CAR:MP:FP:F:C Tax Related the indebtedness for which it is liable or
Instruction Public Use subject to which it held property.
OP:FS:FP:F:CD Tax Form or Instruction
943 A (PR) 17031N Each 970 17057T Each
Agricultural Employer's Record of Application to Use LIFO Inventory 990 11282Y Each
Federal Tax Liability (Puerto Rican Method 2001 Destroy Prev Issues Upon Rec
Version) This item is an optional form that can be Return of Organization Exempt From
Agricultural employers in Puerto Rico who filed with the income tax return to adopt or Income Tax
make eighth-monthly deposits must attach expand the LIFO inventory method de- Information return required of organization
a statement to Form 943PR that gives the scribed in section 472. exempt under section 501(a) and described
tax liability for each eighth-monthly period. W:CAR:MP:FP:F:C Tax Form or Instruc- in section 501(c) IRC of 1954. There are
Form 943A-PR can be used for this state- tion separate Instructions available for this item.
ment. OP:FS:FP:F:M Tax Form or In- The catalog number for the instructions is
struction 972 17058E Each 11283J. OP:FS:FP:F:CD Tax Form or In-
09/2000 Destroy Prev Issues Upon Rec struction
943 A 17030C Each Consent of Shareholder to Include
07/2001 Destroy Prev Issues Upon Rec Specific Amount in Gross Income 990 BL 10315Y Each
Agricultural Employer's Record of For use by shareholders of a corporation 10/1999 Destroy Prev Issues Upon Rec
Federal Tax Liability agreeing to include in their gross income for Information and Initial Excise Tax Return
Agricultural employers who make eighth- their taxable year in which falls the last day for Black Lung Benefit Trusts & Certain
month deposits must attach a statement to of the taxable year of the corporation a Related Person
Form 943, that gives the tax liability for each specific amount as a taxable dividend, as There are separate Instructions available
period. OP:FS:FP:F:M Tax Form or In- the basis for the availability to the corpo- for this item. The catalog number for the
struction ration of a consent dividends deduction. instructions is 10316J. T:FP:F:D Tax
T:FP:F:C Tax Form or Instruction Form or Instruction
945 14584B Each
2001 Destroy Prev Issues Upon Rec 973 17059P Each 990 C 11287B Each
Annual Return of Withheld Federal 12/2000 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
Income Tax Corporation Claim for Deduction for Farmer's Cooperative Association
Form is use to report income tax withhold- Consent Dividends Income Tax Return
ing from nonpayroll distributions or pay- Used by corporation claiming a consent di- Income tax return required of Farmer's Co-
ments made after December 31, 1993. vidends credit, accompanied by filed con- operative Association. There are separate
T:FP:F:M Tax Form or Instruction sents by shareholders on Form 972. Instructions available for this item. The cat-
OP:FS:FP:F:C Tax Form or Instruction alog number for the instructions is 11288M.
945 A 14733M Each W:CAR:MP:FP:F:C Tax Form or Instruc-
10/1997 Destroy Prev Issues Upon Rec 976 17061B Each tion
Annual Record of Federal Tax Liability 03/2001 Destroy Prev Issues Upon Rec
Form is use to report tax liability (backup Claim for Deficiency Dividends 990 EZ 10642I Each
withholding and income tax withheld from Deduction Credit, or Refund, etc. 2001 Min Supply For Late Filers
gambling winnings, pensions, annuities and This form is filed by personal holding com- Short Form Return of Organization
IRAs) on a daily basis. Also use this form pany, or real estate investment trusts Exempt From Income Tax
to report tax liabilities reported on Form claiming an allowance of a credit or refund The catalog number for the instructions is
CT-1. OP:FS:FP:F:M Tax Form or In- for deficiency dividends disbursed. 64888C. Short form used by organization
struction OP:FS:FP:F:C Tax Form or Instruction exempt from income tax with gross receipts
less than $100,000 and total assets less
952 17039X Each 977 17062M Each than $250,000. OP:FS:FP:F:CD Tax
11/1999 Destroy Prev Issues Upon Rec 05/2001 Destroy Prev Issues Upon Rec Form or Instruction
Consent to Fix Period of Limitation on Consent to Extend the Time to Assess
Assessment of Income Taxes Liability at Law or in Equity for Income, 990 PF 11289X Each
If the provisions of IR Code section 332 Gift and Estate Tax Against a Transferee 2001 Min Supply For Late Filers
apply to the liquidation of a subsidiary, and or F Return of Private Foundation or Section
if such liquidation is not completed within Used by Revenue Agents to extend the 4947(a)(1) Trust Treated as a Private
the tax year in which the first liquidating dist statutory period for the examination of tax Foundation
is made, the receiving corp must file this returns. S:C:CP:S:T Tax Related Public This form is the annual tax return used by
consent with its return for each tax year that Use Private Foundations Exempt From Income
falls wholly or partly within the liquidation Tax (under Section 501(c)(3) of the IR
period. (See Reg sec 1.332-4.) Code. There are separate Instructions
OP:FS:FP:F:C Tax Form or Instruction available for this item. The catalog number
for the instructions is 11290Y.
W:CAR:MP:FP:F:CD Tax Form or In-
struction
F-10
Forms
990 SCH A 11285F Each 1013 17128R Each 1040 A SCH 1 12075R Each
2001 Min Supply For Late Filers 1955 No Previous Issue 2001 Min Supply For Late Filers
Organization Exempt Under 501(c)(3) U.S. Annual Return of Income Tax to be Interest and Dividend Income for 1040A
(Except Private Foundation), 501(e), Paid at Source Interest and Dividend Income for Form
501(f), 501(k), or ... Annual Return Of Income Tax To Be Paid 1040A Filers. W:CAR:MP:FP:F:I Tax
Provides supplementary financial informa- At Source, On interest derived from bonds Form or Instruction
tion from organizations that are exempt un- and similar obligations of Domestic and
der Section 501(c)(3) of the code, (other Resident Corporations. Return must befiled 1040 A SCH 2 10749I Each
than private foundations filing Form by debtor organizations, or their duly au- 2001 Min Supply For Late Filers
990-PF). There are separate Instructions thorized withholding agents, and must
Child and Dependent Care Expense
available for this item. The catalog number show, by months in which the income was
This form was not developed for FY 89.
for the instructions is 11294Q. paid and reported on Form 1012, thetotal
amount of tax to be paid at source on each The form number and catalog remain the
OP:FS:FP:F:CD Tax Form or Instruction same but the title subject changes from
of the classes of payments.
OP:FS:M:T Tax Form or Instruction Supplemental Medicare Premium to Child
990 T 11291J Each and Dependent Care.
2001 Min Supply For Late Filers 1028 17138N Each W:CAR:MP:FP:F:I Tax Form or Instruction
Exempt Organization Business Income 10/1999 Destroy Prev Issues Upon Rec
Application for Recognition of
Tax Return
Income tax return filed by exempt organ-
Exemption 1040 A SCH 3 12064K Each
There are separate Instructions available 2001 Min Supply For Late Filers
izations with unrelated business income
for this item. The catalog number for the Credit for the Elderly or Disabled
(under Section 511 of the IRC of 1954).
instructions is 17139Y. Credit for Elderly or Disabled filers who are
Prescribing Instructions: IRC Secs. 511, OP:FS:FP:F:CP Tax Related Public Use
6012; Reg. Secs. 1.6102-2(e); 65 or older, or under age 65 retired on per-
1.6012-3(a)(5). There are separate In- manent and total disability receiving taxable
structions available for this item. The cata- 1040 11320B Each disability income. W:CAR:MP:FP:F:I Tax
log number for the instructions is 11292U. 2001 Min Supply For Late Filers Form or Instruction
W:CAR:MP:FP:F:CP Tax Form or Instruc- U.S. Individual Income Tax Return
tion Annual income tax return filed by citizens 1040 A
or residents of the United States. IRC secs. VITA/TCE
990 W 63726T Each 6012 and 6017; Regs. sec 1.4-2, 1.142, OVRPRT 17166F Each
01/2002 Destroy Prev Issues Upon Rec 1.6012-1, 1.6017-1. There are separate In- 2001 Destroy Prev Issues Upon Rec
Estimated Tax on Unrelated Business structions available for this item. The cata- U.S. Individual Income Tax Return
Taxable Income for Tax-Exempt log number for the instructions is 11325E. Form 1040A VITA/TCE is filled in by Vol-
Organizations W:CAR:MP:FP:F:I Tax Form or Instruction unteer Tax Assistors for taxpayers request-
Use of this form is optional. It is provided
ing VITA/TCE assistance.The form has an
only to aid you in determining your tax li-
1040 (PR) 17182F Each overprint in the signature area which reads
ability. W:CAR:MP:FP:F:CP Tax Form or
Instruction 2001 Min Supply For Late Filers VITA/TCE. The overprint is necessary so
Self-Employment Tax Return - Puerto that the Service Centers will count the tax
990 990-EZ Rico (In Spanish) form as a volunteer prepared form for sta-
SCH B 30613X Each Used in Puerto Rico to compute self-em- tistical purposes.
2001 No Previous Issue ployment tax in accordance with Chapter 2 W:CAR:SPEC:PPD:E Tax Related Public
Schedule of Contributors of Subtitle A, IRC of 1954, and to provide Use
Schedule B (Form 990 or 990-EZ) is used proper credit to taxpayer's social security
by organizationas required to file Form 990 account. The prescribing instructions are 1040 A 11327A Each
or Form990-EZ, to provide the information IRC Secs. 6017 and 7651; Regs. Sec. 2001 Min Supply For Late Filers
regarding their contributors that is required 1.6017-1; Circular PR. U.S. Individual Income Tax Return
for line 1d of Form 990 or line 1 of Form W:CAR:MP:FP:F:M Tax Form or Instruc- Annual income tax return filed by citizens
tion and residents of the United States. There
990-EZ. W:CAR:MP:FP:F:CD Tax Form
or Instruction are separate Instructions available for this
1040 (U) 14087D Each
item. The catalog number for the in-
2001 Destroy Prev Issues Upon Rec
1000 17097D Each
U.S. Individual Income Tax Return structions is 12088U.
08/1997 Destroy Prev Issues Upon Rec W:CAR:MP:FP:F Tax Form or Instruction
Form 1040 (U) is a coded version of Form
Ownership Certificate
1040, which is distributed to POD walkin
Used by a citizen, resident individual, fidu- offices for taxpayer availabiltiy.
ciary, partnership or nonresident partner- W:CAR:MP:FP:F:I Tax Form or Instruction 1040 C 11310F Each
ship all of whose members are citizens or 2002 Min Supply For Late Filers
residents in connection with interest on U.S. Departing Alien Income Tax Return
bonds of a domestic or resident corporation 1040 A (U) 14089Z Each Used by aliens who intend to depart from
containing a tax-free covenant and issued 2001 Destroy Prev Issues Upon Rec the U.S. for purposes of reporting income
before January 1, 1934. T:FP:F:I Tax U.S. Individual Income Tax Return 1040 received, or expected to be received for the
Form or Instruction A entire taxable year, determined as nearly
Annual income tax return filed by citizens as may be, up to and including the date of
1008 22589G Each and residents of the United States. There
06/1996 Destroy Prev Issues Upon Rec intended departure. Also see Form 2063.
are separate Instructions available for this Prescribing Instructions: IRC Sec. 6851;
EP Screening Research Checklist item. This particular form is coded with a (U)
This product is used in EDS to update in- Regs. Sec. 1.6851-2. There are separate
and distributed to POD walkin offices for
formation in the system. This product was availabiltiy to thetaxpayer. The code desig- Instructions available for this item. The cat-
converted to the National Numbering Sys- nation is used for gathering statistical data alog number for the instructions is 11311Q.
tem. Revisions prior to 6/96 were identified on where/ how the taxpayer acquired the OP:FS:FP:F:I Tax Form or Instruction
as Form 503-4-370, catalog number form. W:CAR:MP:FP:F Tax Form or In-
F51058. EP:EO:EDS Internal Use struction
F-11
Forms
1040 ES (NR) 50007F Each 1040 EZ 1040 SCH A &
2002 Destroy Prev Issues Upon Rec VITA/TCE B (U) 14091L Each
U.S. Estimated Tax for Nonresident Alien OVRPRT 61106B Each 2001 Min Supply For Late Filers
Individuals 2001 Destroy Prev Issues Upon Rec Itemized Deductions/Interest and
Used by nonresident aliens to pay any in- Income Tax Return for Single Filers With Dividend Income
come tax (except the minimum tax on tax No Dependents (VITA/TCE Used for reporting itemized deductions and
preference items) due in excess of the tax OVERPRINT) dividend and interest income. The Pre-
withheld. It is not required unless the total Form 1040EZ VITA/TCE is filled in by Vol- scribing instructions are IRC Sec. 163, 164,
tax exceeds withholding (if any) by 100 or unteer Tax Assistors for taxpayer request- 165, 166, 211, 212, 213, 214, 215, 6012,
more. This item also contains four vouchers ing VITA/TCE assistance.The form has an 61, and 116. This particular form is coded
for return of payments to the IRS. overprint in the signature area which reads with a (u) and will be distributed to POD
OP:FS:FP:FLI Tax Form or Instruction VITA/TCE. The overprint is necessary so walkin offices. W:CAR:MP:FP:F:I Tax
that the Service Centers will count the tax Form or Instruction
1040 ES (SP) 17173U Each
form as a volunteer prepared form for sta-
tistical purposes. 1040 SCH C 11334P Each
Declaration of Estimated Income Tax for 2001 Min Supply For Late Filers
W:CAR:SPEC:PPD:E Tax Related Public
Individuals (Spanish) Profit or Loss From Business (Sole
Use
Used in Puerto Rico. The Declaration Proprietorship)
Vouchers are provided for payment of self- 1040 EZ 11329W Each For computation of profit (or loss) from bu-
employment tax on a Current Basis. 2001 Min Supply For Late Filers siness or profession and computation of
W:CAR:MP:FP:F:M Tax Form or Instruc- Income Tax Return for Single Filers and self-employment tax. OP:FS:FP:F:I Tax
tion Joint Filers With No Dependents Form or Instruction
A short version tax form for annual income
1040 ES (W) tax returns filed by single filers with no de-
1040 SCH C
FY 27887L Each pendents. There are separate Instructions (U) 15786J Each
01/1976 Min Supply For Late Filers available for this item. The catalog number 2001 Destroy Prev Issues Upon Rec
U.S. Individual Worksheet for for the instructions is 12063Z. Profit or Loss from Business
Computation of Estimated Tax W:CAR:MP:FP:F:I Tax Form or Instruction For computation of profit (or loss) from bu-
OP:FS:M:WADC Tax Form or Instruction siness or profession and computation of
self-employment tax. This particular form is
1040 NR-EZ 21534N Each coded with a (u) and will be distributed to
1040 ES SUPP 27889H Each 2001 Destroy Prev Issues Upon Rec POD's in the western region. This is a
1964 Min Supply For Late Filers U.S. Nonresident Alien Income Tax forms distribution test being monitored by
New Rates and Provisions for Estimating Return for Certain Single Filers National office. OP:FS:FP:F:I Tax Form
Tax Under the Revenue Act of 1964 New product to be used by nonresident al- or Instruction
OP:FS:M:WADC Tax Form or Instruction iens with no dependents.
W:CAR:MP:FP:F:I Tax Form or Instruction 1040 SCH
C-EZ 14374D Each
1040 ES 11340T Each 2001 Min Supply For Late Filers
2002 Destroy Prev Issues Upon Rec 1040 NR 11364D Each Profit or Loss From Business - Short
Estimated Tax For Individuals 2001 Min Supply For Late Filers Version
Form 1040ES contains 4 detachable U.S. Nonresident Alien Income Tax For computation of profit (or loss) from bu-
vouchers It is used primarily by first time Return siness or profession and computation of
filers. After the first voucher is received by Uses by all nonresident alien individuals self-employment tax. Short form with busi-
the IRS, a 1040ES Package will be mailed whether or not engaged in trade or business ness of gross income & 25,000 or less.
to the taxpayer. W:CAR:MP:FP:F:I Tax within the United States; required for filing W:CAR:MP:FP:F:I Tax Form or Instruction
Form or Instruction nonresident alien fiduciary (estates and
trusts) returns. There are separate In-
1040 EZ (U) 14090A Each 1040 SCH
structions available for this item. The cata-
Income Tax Return for Single Filers With
log number for the instructions is 11368V. C-EZ (U) 24555U Each
W:CAR:MP:FP:F:I Tax Form or Instruction 2001 Destroy Prev Issues Upon Rec
No Dependents - 1040 EZ
Profit or Loss From Business - Short
A short version tax form for annual income
Version
tax returns filed by single filers with no de- 1040 SCH A & You may use Sch C-EZ instead of Sch C if
pendents. There are separate instructions
available for this item. This particular form
B 11330X Each you operate a business or practiced a pro-
2001 Min Supply For Late Filers fession as a sole proprietorship and have
is coded with a (U) and will be distributed
Itemized Deductions & Interest and met all the requirements listed in Part 1 of
to POD's in the western region. This is a
Dividend Income Sch C-EZ. W:CAR:MP:FP:F:I Tax Form
forms distribution test being monitored by
Used for reporting itemized deductions and or Instruction
National Office. OP:FS:FP:F:I Tax Form
dividend and interest income. The Pre-
or Instruction 1040 SCH D 11338H Each
scribing Instructions are IRC Sec. 163, 164,
165, 166, 211, 212, 213, 214, 215, 6012, 2001 Min Supply For Late Filers
61, and 116. W:CAR:MP:FP:F:I Tax Form Capital Gains and Losses
or Instruction Used for reporting details of gain or loss
from sales, exchanges or certain
involuntary/compulsory conversions of cap-
ital assets and property other than capital
assets and for computation of alternative
tax. W:CAR:MP:FP:F:I Tax Form or In-
struction
F-12
Forms
1040 SCH D-1 10424K Each 1040 SCH H 12187K Each 1040 V 20975C Each
2001 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers 2001 Min Supply For Late Filers
Continuation Sheet for Schedule D Household Employment Taxes Payment Voucher
(Form 1040) Formerly Form 942, Employer's Quarterly The payment voucher will be used to send
This form is used as a continuation sheet Tax Return. Form is used to report house- in your tax payment if you have a balance
for Schedule D (1040) hold employee taxes. due on your return.
W:CAR:MP:M:T:M Tax Form or Instruc- W:CAR:MP:M:T:M Tax Form or Instruc- W:CAR:MP:M:T:M Tax Form or Instruc-
tion tion
tion
1040 SCH D 1040 SCH H 1040 VITA/TCE
(U) 15787U Each (PR) 21446E Each
OVRPRT 61104F Each
2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
2001 No Previous Issue
Capital Gains and Losses U.S. Individual Income Tax Return
Household Employment Tax (Spanish Form 1040 VITA/TCE is filled in by Volun-
Used for reporting details of gain or loss version)
from sales, exchanges or certain teer Tax Assistor's for taxpayers requesting
Schedule H-PR (Form 1040-PR) is used by VITA/TCE assistance.The form has an ov-
involuntary/compulsory conversions of cap- employers in Puerto Rico to report Federal
ital assets and property other than capital erprint in the signature area which reads
employment taxes on wages paid in 1995 VITA/TCE. The overprint is necessary so
assets and for computation of alternative
to household employees. that the Service Centers will count the tax
tax. This particular form is coded with a (U)
W:CAR:MP:FP:F:M Tax Form or Instruc- form as a volunteer prepared form for sta-
and will be distributed to POD's in the
tion tistical purposes.
western region. This is a forms distribution W:CAR:SPEC:PPD:E Tax Related Public
test being monitored by National Office. 1040 SCH J 25513Y Each Use
W:CAR:MP:FP:F:I Tax Form or Instruction 2001 Min Supply For Late Filers
Farm Income Averaging 1040 X 11360L Each
Farm Income Averaging form which is be 11/2001 Min Supply For Late Filers
1040 SCH E 11344L Each Amended U.S. Individual Income Tax
2001 Min Supply For Late Filers included with form 1040.
W:CAR:MP:FP:F:I Tax Form or Instruction Return
Supplemental Income and Loss Used by individual taxpayers to amend prior
Used to report income from rents, royalties, year tax returns. Prescribing Instructions:
pensions, annuities, partnerships, small bu- IRC Secs. 6096, 6402, 6404 and 6511.
siness corporations, estates, trusts, etc.
1040 SCH R 11359K Each
2001 Min Supply For Late Filers There are separate Instructions available
The Prescribing Instructions for Form 1040 for this item. The catalog number for the
Credit for the Elderly or the Disabled
Sch. E are: IRC Sec. 6012, Regs. Sec. instructions is 11362H.
1.61-4, separate instructions. There are separate instructions for this
W:CAR:MP:FP:F:I Tax Form or Instruction
W:CAR:MP:FP:F:I Tax Form or Instruction form. The catnum for the instructions is
11357O. W:CAR:MP:FP:F:I Tax Form or
Instruction 1041 11370H Each
1040 SCH E (U)24556F Each 2001 Min Supply For Late Filers
2001 Destroy Prev Issues Upon Rec 1040 SCH SE 11358Z Each U.S. Income Tax Return for Estates &
Supplemental Income and Loses 2001 Min Supply For Late Filers Trusts
This Form is used for income or loss from Self-Employment Tax Income Tax return filed by a fiduciary for
rental estate and royalties. Used to compute self-employment income every domestic estate or domestic trust for
W:CAR:MP:FP:F:I Tax Form or Instruction and self-employment tax. which he acts. See IRC Sec. 6012; Regs.
W:CAR:MP:FP:F:I Tax Form or Instruction Sec. 1.671-4; 1.6012-3(a); 1.6041-1. There
are separate Instructions available for this
1040 SCH EIC 13339M Each item. The catalog number for the in-
2001 Min Supply For Late Filers 1040 SCH SE structions is 11372D.
Earned Income Credit (U) 24557Q Each W:CAR:MP:FP:F:CD Tax Form or In-
This item is used by qualifying filers of 2001 Destroy Prev Issues Upon Rec struction
forms 1040A or 1040 who wish to file for the Self-Emploment Tax
additional earned income credit. You must file Schedule SE if you had net
1041 A 10615B Each
W:CAR:MP:FP:F:I Tax Form or Instruction 12/2000 Destroy Prev Issues Upon Rec
earnings from self- employment from other U.S. Information Return Trust
than church employees income of $400 0r Accumulation of Charitable Amounts
more or you had church employee income Prescribing instructions are IRC Secs.
1040 SCH EIC of $108.28 or more. Income services you 6034, 6104: Regs. Sec. 1.6034-1. Informa-
(U) 15788F Each performed as a minister or a member of a tion return filed by a trust claiming a con-
2001 Destroy Prev Issues Upon Rec religious order is not church employees in- tributions deduction under Section 642 of
Earned Income Credit come. W:CAR:MP:FP:F:I Tax Form or the IRC or Trust described in Section
The Form 1040 sch EIC is a special code Instruction 4947(a). T:FP:F:CD Tax Form or Instruc-
"U" used for WADC only. User resupply tion
shows a "C" all distribution centers. 1040 SS 17184B Each
W:CAR:MP:FP:F:I Tax Form or Instruction 2001 Min Supply For Late Filers 1041 ES 63550R Each
U.S. Self-Employment Tax Return 2002 Destroy Prev Issues Upon Rec
Used to compute self-employment tax in Estimated Tax for Estates and Trusts
1040 SCH F 11346H Each
accordance with chapter 2 of Subtitle A, The Tax Reform Act of 1986 requires both
2001 Min Supply For Late Filers new and existing estates and trusts to make
IRC of 1954, and to provide proper credit to
Profit or Loss From Farming estimated tax payments for tax years be-
taxpayer's social security account.
For computation of profit (or loss) from the ginning after 1986. However, estates are
operation of a farm. Prescribing In- W:CAR:MP:FP:F:I Tax Form or Instruction
exempt from paying estimated tax for the
structions: IRC Sec. 6012; Regs. Sec. first 2 years after the decedent's death.
1.61-4. W:CAR:MP:FP:F:I Tax Form or W:CAR:MP:FP:F:CD Tax Form or In-
Instruction struction
F-13
Forms
1041 N 32234Q Each 1041 T 64305W Each 1065 11390Z Each
02/2002 Min Supply For Late Filers 2001 Min Supply For Late Filers 2001 Min Supply For Late Filers
U S Incom Tax Return for Electing Transmittal of Estimated Taxes Credited U.S. Return of Partnership Income
Alaska Native Settlement to Beneficiaries For reporting the income of every domestic
An Alaska Native Settlement Trust (ANST) Form 1041-T is used by the trusts fiduciary partnership (syndicates, groups, pools, joint
may elect under section 646 to have the who makes a section 643(g) election to al- ventures, etc. and every foreign partnership
special income tax treatment of that section locate the trust's estimated tax overpayment doing business in the U.S. or receiving in-
apply to the trust and its beneficiaries. This among the trusts beneficiaries. come from U.S. sources). IRC Sec. 6031;
one-time election is made by filing Form OP:FS:FP:F:CD Tax Form or Instruction Reg Sec. 1.761-1(a)(2)(IV)(a); 1.6031-1;
1041-N and the form is used by the ANST 1.6033-1(a)(5); Separate Instructions. IRM
to report its income, deductions, gains, 3162, 4131, 4151 and Subchapter 224. This
losses, etc., and to compute and pay any 1042 11384V Each form was expanded to incorporate the 1065
income tax. Form 1041-N is also used for 2001 Min Supply For Late Filers Schedule K (cat #11395C). Sch. K was
the special information reporting require- Annual Withholding Tax Return for U.S. previously a separate cut sheet form. There
ments that apply to ANSTs. Source Income of Foreign Persons are separate Instructions available for this
W:CAR:MP:FP:F:CD Tax Form or In- Used by withholding agents to report tax item. The catalog number for the in-
struction withheld at source on certain income paid structions is 11392V.
to nonresident alien individuals, foreign W:CAR:MP:FP:F:CD Tax Form or In-
1041 QFT 25368F Each partnerships, or corporations not engaged struction
2001 Min Supply For Late Filers in trade or business in the U.S. There are
U.S. Income Tax Return for Qualified separate Instructions available for this item. 1065 B SCH
Funeral Trusts The catalog number for the instructions is K-1 25437H Each
The trustee of a trust that has elected to be 64278A. OP:FS:FP:F:I Tax Form or In- 2001 Min Supply For Late Filers
taxed as a qualified funeral trust (QFT) files struction Partner's Share of Income (Loss) from
Form 1041 QFT to report the income, de- an Electing Large Partnership
ductions, gains, losses, etc., and income tax 1042 S 11386R Set This form is used by partners to report in-
liability of the QFT. The trustee can use the 2002 Min Supply For Late Filers come or less to large partnerships.
form to file for a single QFT or for multiple Foreign Person's U.S. Source Income W:CAR:MP:FP:F:CD Tax Form or In-
QFT's having the same trustee, following Subject to Withholding struction
the rules discussed under Composite Re- Information Return used by withholding
turn. W:CAR:MP:FP:P:CD Tax Form or agent to report certain income paid ad- 1065 B 26265H Each
Instruction dresses in foreign countries. There are se- 2001 Min Supply For Late Filers
parate Instructions available for this item. U.S. LARGE PARTNERSHIP RETURN OF
1041 SCH D 11376V Each The catalog number for the instructions is INCOME
2001 Min Supply For Late Filers 64278A. W:CAR:MP:FP:F:I Tax Form or Previously Personal Service Corporation
Capital Gains and Losses Instruction Income Tax Return for fiscal year ending in
Used for reporting details of gain or loss 1922. Currently this form is an income tax
from sales or exchanges of capital assets 1042 T 28848W Each return for electing large partnerships, be-
and for computation of alternative tax. This 2001 Min Supply For Late Filers ginning 1998 on.
form is filed with 1041. IRC Sec. Annual Summary and Transmittal of W:CAR:MP:FP:F:CD Tax Form or In-
6012;Regs. Sec. 1.6012-3(a). Forms 1042-S struction
OP:FS:FP:F:CD Tax Form or Instruction Use this form to transmit paper Fprms
1042-S, Foreign Person's U.S. Source 1065 SCH D 11393G Each
Income subject to withholding, to the Inter- 2001 Min Supply For Late Filers
1041 SCH J 11382Z Each nal Revenue Service. Use a separate Capital Gains and Losses
2001 Min Supply For Late Filers 1042-T to transmit each type of Form This form is filed by US Partnerships when
Information Return - Trust Allocation of 1042-S(see theinstructions for line 1a). they have a Capital Gain or Loss. Filed with
an Accumulation Distribution (IRC 665) OP:FS:FP:F:I Tax Form or Instruction Form 1065. OP:FS:FP:F:CD Tax Form
Used to show the allocation of distributions or Instruction
in excess of distributable net income for the 1045 10670A Each
current taxable year. This form filed with 2001 Destroy Prev Issues Upon Rec 1065 SCH D
1041. IRC Sec. 665-669; Regs. Sec. Application for Tentative Refund SUPP 17192B Each
1.665(a)-OA-1.669(f)-2A. For use by taxpayers (other than corpo- 1969 Special Handling/See Remarks
W:CAR:MP:FP:F:CD Tax Form or In- rations) who have a net operating loss car- Gain from Disposition of Depreciable
struction ryback and desire a quick refund of taxes. Property Under Sections 1245 and 1250.
Prescribing instructions for Form 1045 are T:PS:F Tax Form or Instruction
1041 SCH K-1 11380D Each IRC Sec. 6411; Regs. Sec. 1-6411-1. The
2001 Min Supply For Late Filers catalog number for the separate instruction 1065 SCH K-1 11394R Each
Beneficiary's Share of Income, is 13666W. OP:FS:FP:F:I Tax Form or 2001 Min Supply For Late Filers
Deductions, Credits, etc. Instruction Partner's Shares of Income, Credits,
Used to report each beneficiary's share of Deductions, Etc.
the income, deductions, credits, and items Used for reporting the distributive share of
of tax preference from the estate of trust. a partnership income, credits, etc. filed with
This form filed with 1041. There are sepa- Form 1065. There are separate Instructions
rate Instructions available for this item. The available for this item. The catalog number
catalog number for the instructions is for the instructions is 11396N.
11374Z. W:CAR:MT:M:T:M Tax Form or W:CAR:MP:M:T:M Tax Form or Instruc-
Instruction tion
F-14
Forms
1066 64383U Each 1099 B 14411V Set 1099 MSA 23114L Set
2001 Min Supply For Late Filers 2002 Min Supply For Late Filers 2002 Min Supply For Late Filers
U.S. Real Estate Mortgage Investment Proceeds From Broker and Barter Distributions From an Archer MSA or
Conduit Income Tax Return Exchange Transactions Medicar+Choice MSA
Form 1066 is used to report the income, This form reports proceeds from Brokers Form for distributions from medical savings
deductions, and gains and losses from the and Barters Exchange to IRS and seller. accounts. W:CAR:MP:FP:F:M Tax Form
operation of a real estate mortgage invest- There are separate Instructions available or Instruction
ment conduit (REMIC). In addition, the form for this item. The catalog number for the
is used by the REMIC to report and pay tax instructions is 64171A. 1099 OID 14421R Set
on net income from prohibited transactions. W:CAR:MP:FP:F:M Tax Form or Instruc- 2002 Min Supply For Late Filers
There are separate instructions for this tion Original Issue Discount
form. The catnum for the instructions is This form is used to report statements of
64231R. W:CAR:MP:FP:F:CD Tax Form 1099 C 26280W Set Original Issue Discounts by recipients.
or Instruction 2002 Min Supply For Late Filers
There are separate Instructions available
Cancellation of Debt
for this item. The catalog number for the
1066 SCH Q 64167S Each Filled by individual where by a forgiveness
instructions is 11409F.
10/2000 Min Supply For Late Filers of debt is $600 or more.
Quarterly Notice to Residual Interest W:CAR:MP:FP:F:M Tax Form or Instruc- W:CAR:MP:FP:F:M Tax Form or Instruc-
Holder of REMIC Taxable Income or Net tion tion
Loss Allocation
Used to show residual interest holder's 1099 DIV 14415N Set 1099 PATR 14435F Set
2002 Min Supply For Late Filers 2002 Min Supply For Late Filers
share of taxable income (or net loss), ex-
cess inclusion, and section 212 expenses. Dividends and Distributions Taxable Distributions Received From
OP:FS:FP:F:CD Tax Form or Instruction Used to report dividends and distributions. Cooperatives
There are separate Instructions available This form is used by recipients (patrons) to
for this item. The catalog number for the report taxable distributions received from
1096 14400O Each instructions is 11409F. cooperatives. There are separate In-
2002 Min Supply For Late Filers W:CAR:MP:FP:F:M Tax Form or Instruc- structions for this item. The catalog number
Annual Summary and Transmittal of U.S. tion for the instructions is 11409F.
Information Returns W:CAR:MP:FP:F:M Tax Form or Instruc-
Used to transmit forms 1099, 1098, 5498, 1099 G 14438M Set tion
and W-2G to the IRS. It is not used to 2002 Min Supply For Late Filers
transmit magnetic media. Certain Government Payments 1099 Q 32223J Set
W:CAR:MP:FP:F:M Tax Form or Instruc- This form is to be prepared by state gov- 2002 Min Supply For Late Filers
tion ernments and issued to recipients of un- Qualified Tuition Program Payments
employment compensation, state local (Under Section 529)
1098 14402K Set refunds, taxable grants and agriculture de- Form 1099-Q is used to report distribution
2002 Min Supply For Late Filers partment payments. This form replaces and earnings from qualified tuition programs
Mortgage Interest Statement Form 1099-UC and Form 4347. There are (under Section 529). Previously, qualified
This form reports Mortgage interest. There separate Instructions available for this item. state tuition program earnings were re-
are separate Instructions available for this The catalog number for the instructions is ported on Form 1099-G. Starting in 2002,
item. The catalog number for the in- 11409F. W:CAR:MP:FP:F:M Tax Form state and privated qualified tuition programs
structions is 11409F. or Instruction
may be established.
1099 INT 14410K Set W:CAR:MP:FP:F:M Tax Form or Instruc-
tion
2002 Min Supply For Late Filers tion
1098 E 25088U Set Interest Income
2002 Min Supply For Late Filers This form is used to report interest income.
1099 R 14436Q Set
Student Loan Interest Statement There are separate Instructions available 2002 Min Supply For Late Filers
Statement for reporting student loan inter- for this item. The catalog number for the Distributions From Pensions, Annuities,
est. W:CAR:MP:FP:F:M Tax Form or In- instructions is 11409F. Retirement or Profit-Sharing Plans, IRA,
struction W:CAR:MP:FP:F:M Tax Form or Instruc- Insurance Contracts
tion Used to report profit sharing and retirement
1098 T 25087J Set plan lump-sum distributions. There are se-
2002 Min Supply For Late Filers 1099 LTC 23021Z Set parate instructions available for this item.
Tuition Payments Statement 2002 Min Supply For Late Filers The catalog number for the instructions is
Statement to report tuition payments. Long-Term Care and Accelerated Death 11409F. W:CAR:MP:FP:F:M Tax Form
W:CAR:MP:FP:F:M Tax Form or Instruc- Benefits or Instruction
tion Long-Term Care and Accelerated Death
W:CAR:MP:FP:F:M Tax Form or Instruc- 1099 S 64292E Set
1099 A 14412G Set tion 2002 Min Supply For Late Filers
2002 Destroy Prev Issues Upon Rec Proceeds From Real Estate Transactions
Acquisition or Abandonment of Secured 1099 MISC 14425J Set This form is used to report proceeds from
Property 2002 Min Supply For Late Filers Real Estate Transactions. The catalog
This form is used by certain lenders who Miscellaneous Income number for the instructions is 11409F.
acquire an interest in property that was se- Used to report rents, royalties, prizes and W:CAR:MP:FP:F:M Tax Form or Instruc-
curity for a loan, or who have reason to awards and other fixed determinable in- tion
know that such property has been aban- come. This form replaced Form 1099-F,
doned. There are separate Instructions 1099-MED and 1099-NEC. There are sep-
available for this item. The catalog number arate Instructions for this item. The catalog
for the instructions is 11409 F. number for the Instructions is 11409F.
W:CAR:MP:FP:F:M Tax Form or Instruc- W:CAR:MP:FP:F:M Tax Form or Instruc-
tion tion
F-15
Forms
1116 11440U Each 1120 A 11456E Each 1120 IC DISC
2001 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers SCH K 11474A Each
Foreign Tax Credit (Individual, Estate, U.S. Corporation Short-Form Income Tax 2001 Min Supply For Late Filers
Trust, or Nonresident Alien Individual) Return Shareholder's Statement of IC-DISC
Used to support the foreign tax credit This is a four page optically Scanned (OCR)
form. This is a short version of the Corpo- Distributions
claimed for the amount of any income, war This is a shareholder's statement of
rate Income Tax Return. There are separate
profits, and excess profits tax paid or ac- Instructions available for this item. The ca- IC-DISC distribution. OP:FS:FP:F:C Tax
crued during the taxable year to any foreign talog number for the instructions is 11455 Form or Instruction
country or U.S. possession. There are se- T. W:CAR:MP:FP:F:C Tax Form or In-
parate Instructions available for this item. struction 1120 IC DISC
The catalog number for the instructions is SCH P 11478S Each
11441F. W:CAR:MP:FP:F:I Tax Form or 1120 F 11470I Each 2001 Min Supply For Late Filers
Instruction 2001 Min Supply For Late Filers Intercompany Transfer Price or
U.S. Income Tax Return of a Foreign Commission
1117 17210M Each Corporation
Purpose and Schedule - Complete Sche-
01/1981 Use/Issue Prev Issue First Used by foreign corporations to report in-
come tax. There are separate instructions duke P and attach it to Form 1120-IC-DISC
Income Tax Surety Bond to show the computation of IC-DISC taxable
available for this item. The catalog number
This form used when a credit is claimed for income used in computing: (1) the transfer
for the instructions is 11475 L. Authority is
foreign taxes under IR Code 1954 Sec. 901 IRC secs. 881, 882, and 6012. price from a related supplier to an IC-DISC
and 905(c). IN:C:I Tax Related Public W:CAR:MP:FP:F:C Tax Form or Instruc- commission from a related supplier.
Use tion W:CAR:MP:FP:F Tax Form or Instruction
1118 10900F Each 1120 FSC SCH
02/2002 Destroy Prev Issues Upon Rec P 11537Y Each 1120 IC DISC
Computation of Foreign Tax Credit - 2001 Min Supply For Late Filers SCH Q 11479D Each
Corporation Computation of Transfer Price or 12/1998 Destroy Prev Issues Upon Rec
Form 1118 is used to computate the Commission Borrower's Certificate of Compliance
amount of foreign tax credit claimed on Complete this schedule (and attach it to
with the Rules for Producer's Loans
corporation income tax returns. There are Form 1120-FSC) for any FSC that gener-
ated (for the tax year) foreign trading gross This form is used by an IC-DISC to estab-
separate Instructions available for this item. lish that the borrower is in compliance with
The catalog number for the instructions is receipts (defined in Instruction C): (1) from
the resale of export property or services the rules for producer's loans.
10905I. W:CAR:MP:FP:F:C Tax Form or OP:FS:FP:F:CD Tax Form or Instruction
supplied by a "related party" OR (2) in its
Instruction
capacity as commission agent for a "related
supplier" in the disposition of any export
1118 SCH I 10237L Each
property or services. The separate instruc- 1120 L 11480E Each
02/2002 Destroy Prev Issues Upon Rec tiions for 2001 have been combined with the 2001 Min Supply For Late Filers
Computation of Reduction of Oil Gas Form. The result is a 4-page product. U.S. Life Insurance Company Income
Extraction Taxes W:CAR:MP:FP:F:C Tax Form or Instruc- Tax Return
Complete Schedule I (Form 1118) if you tion Used by Life Insurance Companies to report
claim a credit for any income taxes paid, income tax. There are separate instructions
accrued, or deemed to have been paid 1120 FSC 11531K Each
2001 Min Supply For Late Filers available for this item. The catalog number
during the tax year with respect to foreign for the instructions is 11485H.
oil and gas extraction income. U.S. Income Tax Return of a Foreign
Sales Corporation W:CAR:MP:FP:F:C Tax Form or Instruc-
W:CAR:MP:FP:F:C Tax Form or Instruc- tion
This form is used to report any US Income
tion
of a Foreign Sales Corporation. There are
separate Instructions available for this item. 1120 ND 11507K Each
1118 SCH J 10309U Each
The catalog number for the Instructions is 12/2001 Min Supply For Late Filers
02/2002 Destroy Prev Issues Upon Rec 11532V W:CAR:MP:FP:F:C Tax Form or Return for Nuclear Decommissioning
Separate Limitation Losses and Overall Instruction Trust Funds and Certain Persons
Foreign Losses This form is used by nuclear decommis-
Separate Limitation Loss Allocations and 1120 H 11477H Each sioning funds to report contributions re-
Other Adjustments Necessary to Determine 2001 Min Supply For Late Filers
cieved, income earned, the administration
Numerators of Limitation Fractions, Year- U.S. Income Tax Return for Homeowners
Associations expenses of operating the fund, and the tax
End Recharacterization Balances and Ove- on modified gross income. It is also some-
rall Foreign Loss Account Balances. In order to take advantage of certain tax
benefits, a homeowners association may times used to report and pay the section
W:CAR:MP:FP:F:C Tax Form or Instruc- 4951 taxes on self-dealing.
elect to file Form 1120 H as its income tax
tion W:CAR:MP:FP:F:C Tax Related Public
return. These benefits, in effect, allow the
association to exclude exempt function in- Use
1120 11450Q Each
come from its gross income.
2001 Min Supply For Late Filers W:CAR:MP:FP:F:C Tax Form or Instruc- 1120 PC 64270Q Each
U.S. Corporation Income Tax Return tion 2001 Destroy Prev Issues Upon Rec
Used by corporations to report income tax. U.S. Property and Casualty Insurance
Authority is IRC Sec 6012; Regs. Secs. 1120 IC DISC 11473P Each Company Income Tax Return
1.1502-75(h), 1.831-1(c) and 1.6012-2; and 2001 Destroy Prev Issues Upon Rec
For filers of U.S. Property and Casualty In-
separate instructions. The catalog number Interest Charge Domestic International
Sales - Corporation Return surance Company Separate instructions
for the instructions is 11455 T. catnum 64537I. W:CAR:MP:F:P Tax
W:CAR:MP:FP:F:CD Tax Form or In- This item is an information return filed by
interest charge domestic international sales Form or Instruction
struction
coporations (IC-DISCs), former DISCs and
former IC-DISCs. W:CAR:MP:FP:F:C Tax
Form or Instruction
F-16
Forms
1120 POL 11523K Each 1120 SCH H 14491P Each 1122 17228S Each
2001 Min Supply For Late Filers 2001 Destroy Prev Issues Upon Rec 04/2001 Destroy Prev Issues Upon Rec
U.S. Income Tax Return for Certain Section 280H Limitations for a Personal Authorization & Consent of Subsidiary
Political Organizations Service Corporation (PSC) Corporation to be included in a
This form is used by certain political organ- Use by personal service corporations Consolidated Income Tax Return
izations to report income tax. (PSCs) that have elected under section 444 Authorization by subsidiary to be included
W:CAR:MP:FP:F:C Tax Form or Instruc- in consolidated return and consent to the
to have a tax year other than a calendar
consolidated regulations.
tion year. W:CAR:MP:FS:F:C Tax Form or
OP:FS:FP:F:C Tax Related Public Use
Instruction
1120 REIT 64114F Each
1127 17238O Each
2001 Min Supply For Late Filers 1120 SCH N 26294K Each 11/1993 Destroy Prev Issues Upon Rec
U.S. Income Tax Return for Real Estate 2001 Min Supply For Late Filers Application for Extension of Time for
Investment Trusts Foreign Operations of U.S. Corporations Payment of Tax
There are separate instructions for this Analysis of dividends paid and receipts and Form 1127 is used by taxpayers to request
form. The catnum for the instructions is expenditures on accont of changes in cor- extension of time to pay taxes. The condi-
64243J. W:CAR:MP:FP:F:C Tax Form or poration's oobligations and capital stock for tions under which extensions may be
Instruction calendar year 1936. granted under Section 6161 of the Internal
W:CAR:MP:FP:F:C Tax Form or Instruc- Revenue Code are printed on the reverse
1120 RIC 64140B Each tion of the application. CP:CO:O:2:SP Tax
2001 Min Supply For Late Filers Related Public Use
U.S. Income Tax Return For Regulated 1120 SCH PH 11465P Each
Investment Companies 2001 Destroy Prev Issues Upon Rec 1128 21115C Each
There are separate instructions for this U.S. Personal Holding Company (PHC) 04/2000 Destroy Prev Issues Upon Rec
form. The catnum for the instructions is Application to Adopt, Change, or Retain
Tax
64251J. W:CAR:MP:FP:F:C Tax Form or a Tax Year
Used to compute Personal Holding Com-
Instruction Used where prior approval of a change of
pany tax. Filed with the Income Tax Return accounting period is required on or before
of every Personal Holding Company. The the fifteenth day of the second calendar
1120 S SCH D 11516V Each
catalog number for the instructions is
2001 Min Supply For Late Filers month following the close of taxable period
10826K. W:CAR:MP:FS:F:C Tax Form effected by the change. There are separate
Capital Gains and Losses and Built-In
or Instruction instructions for this form. The catnum for
Gains
the instructions are 61752V.
Used to report details of gain (or loss) from 1120 SF 14989I Each OP:FS:FP:F:C Tax Related Public Use
sales or exchanges of capital assets, and 12/2001 Min Supply For Late Filers
to computate alternative tax. There are U.S. Income Tax Return for Settlement 1138 17250W Each
separate instructions available for this item. Funds (Under Section 468B) 02/1998 Destroy Prev Issues Upon Rec
The catalog number for the instructions is Form used by designated and qualified Extension of Time for Payment of Taxes
64419L. OP:FS:FP:F:CD Tax Form or settlement funds to report transfers re- by a Corporation Expecting a Net Loss
Instruction ceived, income earned, deductions claimed, Carryback
Used by a corporation expecting a net op-
tax due, and distributions made.
1120 S SCH erating loss carryback to request an exten-
W:CAR:MP:M:T:M Tax Form or Instruc-
K-1 11520D Each sion of time for payment of taxes.
tion T:FP:F:C Tax Form or Instruction
Shareholder's Share of Income, Credits, 1120 W (FY) 63909K Each
Deduction, etc.
1139 11170F Each
1992 Min Supply For Late Filers 09/2000 Destroy Prev Issues Upon Rec
This form is used to report shareholder's Fiscal Year Corporation Estimated Tax Corporation Application for Tentative
shares of income, credits, deductions, etc. This item is to be used by corporations with Refund
There are separate Instructions available tax years beginning after June 30 1992, and Purpose of Form. If you are a corporation
for this item. The catalog number for the before January 1, 1993, to determine their (other than an S corporation), use Form
Instructions is 11521O. estimated tax payments for the 1992-93 1139 to apply for: A quick refund of taxes
OP:FS:FP:F:CD Tax Form or Instruction fiscal year. T:FP:F:C Tax Form or In- from carryback of a net operating loss, net
struction capital loss, or unused general business
credit. A quick refund of taxes from an ov-
1120 S 11510H Each 1120 W 11525G Each erpayment of tax due to a claim of right
2001 Min Supply For Late Filers 2002 Destroy Prev Issues Upon Rec adjustment under section 1341(b)(1).
U.S. Income Tax Return for an S Estimated Tax for Corporations OP:FS:FP:F:C Tax Form or Instruction
Corporation Use of this form is optional. It is provided to
Filed by qualifying Small Business Corpo- aid the corporation in determining its tax li-
1254 17308B Each
rations which make the election prescribed 11/1987 Use/Issue Prev Issue First
ability. W:CAR:MP:FP:F:C Tax Form or Examination Suspense Report
by Section 1372 of the IRS Code. There are Instruction
separate Instructions available for this item. This form is prepared in the district offices
and sent to the National Office on deficiency
The catalog number for the Instructions is 1120 X 11530Z Each cases which are to be held in abeyance to
11515K. W:CAR:MP:FP:F:CD Tax Form 12/2001 Destroy Prev Issues Upon Rec await the settlement of the same or a similar
or Instruction Amended U.S. Corporation Income Tax issue in another case that is pending before
Return the courts. EX:S:E Internal Use
1120 SCH D 11460M Each May be used by corporations to amend a
2001 Min Supply For Late Filers previously filed Form 1120. 1254 A 17309M Each
Capital Gains and Losses W:CAR:MP:FP:F:C Tax Form or Instruc- 10/1987 Destroy Prev Issues Upon Rec
Used to report details of gain (or loss) from tion Examination Suspense Report -
sales or exchanges of capital assets, and Supplement Data Sheet
to computate alternative tax. This form is used as a continuation sheet
OP:FS:FP:F:C Tax Form or Instruction for Form 1254. EX:S:E Internal Use
F-17
Forms
1260 17315Q Each 1331 17356L Each 1363 49953S Each
08/1984 Destroy Prev Issues Upon Rec 07/1981 Use/Issue Prev Issue First 04/1997 Destroy Prev Issues Upon Rec
Request for Taxable Status of Dividends Notice of Adjustment Export Exemption Certificate (Tax on
Used to request information relative to tax- Form 1331 is a 3-part snapset used to show Amount Paid for Transportation of
able status of distribution under section 301. the appropriate adjustment (reflecting a de- Property by Air)
CC:DOM:ITA Internal Use crease in liability) made to the Non-Master Amounts the shipper pays for the transpor-
File on the taxpayer's account. tation of property by air when exporting (in-
1271 17322F Each S:CAS:B:R Tax Related Public Use cluding shipment to a possession of the US)
05/1986 Use/Issue Prev Issue First by continuous movement are exempt from
Rejection or Withdrawal Memorandum 1331 (MEMO- the transportation tax if they comply with the
Form 1271 is used by district and service RANDUM) 17357W Each applicable regulations. They are exempt
center Directors to write a report on offers 07/1981 Use/Issue Prev Issue First generally, if they prepare this form for each
in compromise which either are unaccepta- Notice of Adjustment payment, furnishing the original to the car-
ble or are going to be withdrawn by the Form 1331 (Memorandum) is an 8 1/2 x 11 rier and keeping the duplicate.
taxpayer. Reports on rejected offers are inch 1-part form with a carbon attached to T:FP:F:M Tax Related Public Use
fully completed in order to provide the ap- it to allow its being used as the 4th part of
peals function with substantial documenta- the 3-part base Form 1331, Notice of Ad- 1366 17402O Each
tion in the event of a taxpayer appeal of the justment. Tax examiners use Form 1331 07/1981 Destroy Prev Issues Upon Rec
rejection. S:C:CP:FP:CRA Internal Use (Memorandum) whenever an extra copy is Tax Analysis Worksheet for
required for posting by Accounting Branch Overassessment of Estate Tax Involving
personnel to an additional account. Restricted Interest
1273 17324B Each S:CAS:B:R Tax Related Public Use This form is used by Estate Tax Examiners
12/1980 Use/Issue Prev Issue First to compute amount of restricted interest.
Report of Estate Tax Examination 1331 B (MEM- CP:EX:ST:E&G Internal Use
Changes ORANDUM) 17360T Each
1570 17520L Each
Used by examining officers to show a tax- 07/1981 Use/Issue Prev Issue First
payer the corrected tax and resulting defi- Notice of Adjustment
Declaration of Forfeiture
ciency or overassessment. 1331-B (Memorandum) is used by tax ex- Form 1570 is being revised to include date
CP:EX:ST Tax Related Public Use aminers with Form 1331-B whenever an line by the District Director's signature and
extra copy is required for posting by Ac- include the CIMIS number along with the
1296 17329E Each counting Branch personnel to an additional
06/2000 Use/Issue Prev Issue First seizure number. CP:CI:RD:TD Internal
account. S:CAS:B:R Tax Related Public Use
Assessment Against Transferee or Use
Fiduciary
1734 21220W Each
This form is used to provide service center 1331 B 61488U Each 11/1987 Destroy Prev Issues Upon Rec
with information needed to make assess- 07/1981 Use/Issue Prev Issue First Transmittal Memorandum
ment of income, estate, or gift tax against Notice of Adjustment This form is used to transmit various types
transferee of fiduciary who was recipient of Form 1331-B is used by tax examiners to of documents from the District Counsel to
assets of transferor. show an adjustment to those tax accounts Chief, Appeals Office. CC:DOM:FS Inter-
S:C:CP:CW:EMIS Internal Use that are not on the Master File. nal Use
S:CAS:B:R Tax Related Public Use
1310 11566B Each 1742 17697J Each
03/1995 Min Supply For Late Filers 1331 C 17361E Sheet 08/2001 Destroy Prev Issues Upon Rec
Statement of Person Claiming Refund 07/1981 Use/Issue Prev Issue First Understanding Taxes High School
Due a Deceased Taxpayer Notice of Adjustment (Wage or Excise Program Order Form
Prepared by claimant to secure payment of Tax) Form 1742 is ordered by Taxpayer Educa-
refund. T:FP:F:I Tax Form or Instruction 1331-C is prepared by tax examiners to tion Coordinators and furnished to teachers
show a decrease in the tax liability on wage or others who want to order Pub. 21 or Pub.
or excise tax returns filed on a quarterly 21 Supplement. This form is a Business
1318 B 61486Y Each basis. S:CAS:B:R Tax Related Public Reply Card which is to be mailed to obtain
08/1987 Destroy Prev Issues Upon Rec Use Pub. 21 or Pub. 21 Supplement.
Docket and Control Record - Criminal W:CAR:SPEC:PPD:E Other Public Use
Cases 1332 21190T Each
This form is used to maintain a record of the 08/1981 Use/Issue Prev Issue First
progress or movement of cases pending. Block and Selection Record 1744 17701G Each
CC:EL:CT Internal Use Form 1332 is a block header record com- 11/1979 Destroy Prev Issues Upon Rec
pleted by Receipt and Control Batching Unit Recapitulation of Examiner's Action
1318 E 61487J Each personnel to show the data elements com- This form is being reinstated because it
02/1989 Destroy Prev Issues Upon Rec mon to all returns positioned behind it. The helps summarize cumulative audit activity
Transmittal Memorandum form is notated whenever a return is re- of a taxpayer, thus aiding reviewers and
Transmits correspondence from Regional moved from the batch. future examiners. EX:E:D Internal Use
Counsel offices to National Office. Elimi- W:CAS:SP:IMF:SY Internal Use
nates dictating and typing transmittal mem-
oranda. CC:EL:CT Internal Use 1334 21195W Each 1767 61490G Each
1321 17345E Each Requisition for Equipment, Supplies or Publishing Services Requisition
03/2000 Destroy Prev Issues Upon Rec Services Form 1767 is used in all IRS Offices as a
Authorization for Official Travel Form 1334 is the Procurement request for requisitioning and authorizing document for
Form 1321 is used to authorize travel or services and supplies. It is required to reprinting and publishing services including
transfer at Government expense. quest contracts, orders and stock items. forms, documents, letters and publications.
M:CFO:S:T-BE400 Internal Use M:P:P:P Internal Use T:M:PS Internal Use
F-18
Forms
1775 17748P Each 1937 B 13928L Each 2019 21365K Pad
06/2000 Destroy Prev Issues Upon Rec 09/1996 No Previous Issue 07/1988 Use/Issue Prev Issue First
Statement of Physical Hazards in Offices Correspondence Approval and Authorization for Disposition of Salary
This form is used by supervisory personnel Clearance Checks and/or Savings Bonds
to determine the physical conditions in their Used as an official record copy for corre- Form 2019 is used as an authorization for
work area which may present hazards to spondence. This form is a 20# weight ver- delivery of salary checks and/or savings
personnel. HR:F:P:D Internal Use sion of Form 1937. bonds and also as a mailing insert for salary
Form 1937 printed on CW manifold (tissue checks. A:PS:TP Internal Use
1790 17769S Each weight) paper does not feed through most
04/2001 Destroy Prev Issues Upon Rec printers used with personal computers. This 2028 61493N Each
Request for Personnel Security product converted to the national number- 12/2000 Destroy Prev Issues Upon Rec
Investigation ing system and supersedes RC-C Gen Report of Investigation
Form 1790 is transmitted to NBIC by ap- 1256 and SC-C 972. S:CAS:SP:C Inter- Form 2028 is used for all reports of investi-
pointing officers after filling in the informa- nal Use gation made by NBIC. M:S:NBIC Internal
tion necessary for Inspection to investigate Use
the individual. M:S:NBIC Internal Use 1957 17912P Each
02/1970 Destroy Prev Issues Upon Rec 2028 P 61431P Each
1900 21260G Pad Schedule of Designated Certifying 02/2000 Destroy Prev Issues Upon Rec
09/1989 Destroy Prev Issues Upon Rec Officers or Employees Summary Report of Investigation
Income Tax Survey After Assignment This form is used to designate employees Form 2028-P is used by NBIC, exclusively,
This form is used to explain reasons for not who are certified to pay IRS funds. as an integral part of reporting contacts in
examining an assigned income tax return. F:F:O Internal Use the background investigations.
OP:EX:CS Internal Use M:S:NBIC Internal Use
1958 17913A Each
1900 B 26441Z Each 12/1968 Destroy Prev Issues Upon Rec 2031 63863X Each
03/2000 Destroy Prev Issues Upon Rec Schedule of Revoked Authorizations of 04/2000 Destroy Prev Rev. Immediately
Unlocatable Taxpayer Checksheet Officers or Employees Waiver Certificate For Use By Ministers,
This form replaces Form 1900 A, and was Form 1958 is used to list those personnel Certain Members of Religious Orders,
designed to provide guidance for research- whose authorization to certify vouchers for and Christian Science
ing unlocatable taxpayers. payment has been revoked effective per the Waiver certificate for use by ministers, cer-
OP:EX:CS:SCP Internal Use date shown. F:F:O Internal Use tain members of religious orders and chris-
1963 17917S Each tian science. OP:FS:FP:F:I Tax Related
1914 21290U Each Public Use
Collection Register (Deposit Funds,
Computation of Allowable 2032 49954D Each
Refund Repayments, General Funds
MACRS/ACRS/Depreciation Deduction 07/1998 Destroy Prev Issues Upon Rec
Receipts)
Used by Revenue Agents to compute Al- Contract Coverage Under Title II Of The
Form 1963 is used by Cash Clerks to record
lowable Depreciation Deductions. Social Security Act
both non-revenue receipts of photocopy
OP:EX:CS:AP General Admin Public Use For use by a domestic corporation to extend
fees and deposits of general fund remit-
tances. The data on the form is reconciled social security coverage to United States
by Accounting Technicians in the service citizens employed by its foreign subsid-
1930 17882M Pad iaries. T:FP:F:M Tax Form or Instruction
center Accounting and Receipt and Control
07/1985 Use/Issue Prev Issue First
Branches. T: Internal Use
Custody Receipt for Government
Property 1976 21350L Pad 2038 21400G Each
This form is used as a custody receipt for 02/1985 Use/Issue Prev Issue First 01/1994 Destroy Prev Issues Upon Rec
Government Property. A:S:RE Internal Assignment Slip Information Guide - Exemptions for
Use Form 1976 is used to assign and control Dependents
TDA's, TDI's, miscellaneous investigations, ICR Form. Notice 609 must be enclosed
1933 17885T Each
offers-in-compromise, FTD alerts, and RCP with this form when mailed to taxpayer.
10/1997 Destroy Prev Issues Upon Rec (Returns Compliance Program) leads. Form 2038 requests information needed to
Report of Survey CP:CO:C:FP Internal Use support the exemption for dependents
Form used for reporting equipment in con- claimed on tax return. S:C:CP:I Tax Re-
junction with Personal Property Manage- 1983 17943O Each lated Public Use
ment Handbook, Chapter 200, and the 01/1987 Destroy Prev Issues Upon Rec
Automated Inventory System. Deposit Fund Record - Property Sales 2039 21405J Each
M:S:RE:FP Internal Use and Deposits 12/2001 Destroy Prev Issues Upon Rec
Form 1983 is a control form prepared by tax SUMMONS
1937 A 21320X Each examiners or accounting technicians to re- Form 2039 is used to summon a taxpayer
06/1980 Use/Issue Prev Issue First cord property sales and deposits. When the to appear before an officer of the IRS to
Correspondence Approval and account is closed out, the form is retired to give testimony relating to the tax liability (or
Clearance the Federal Records Center. T:S:R:R In- collection of it) of the person identified on
This form is used as a file copy for letters ternal Use the form. The person summoned is re-
and memos. M:RE:FS Internal Use quested to bring along for examination all
2007 61491R Each books, records, papers, and other data rel-
03/1986 Destroy Prev Issues Upon Rec ative to the inquiry. This status notice is re-
Schedule of Small Credits Cleared issued to update the status notice files.
Form 2007 is a journalizing document for S:C:CP:I Tax Related Public Use
listing small amounts of revenue monies
under the Master File tolerance.
R:R:A Internal Use
F-19
Forms
2040 71120B Each 2087 17974N Each 2159 21475H Each
Distribution List Procurement Control Register Payroll Deduction Agreement
Form 2040 will be used by the printing Used to maintain records of contract field Form 2159 is used by Collection function
specialists and distribution analysts when printing, Government field printing procure- personnel to establish a taxpayer install-
shipping quantities to the distribution cen- ment, procurement of photographic services ment agreement via payroll deduction, thus
ters and service centers. This form will be and procurement of microfilm services.
minimizing possible default on the taxpay-
printed on the On Demand Program from HR:C Internal Use
the Area Distribution Centers. Completed F er's liability. S:C:CP:FP:CRA Tax Related
2040 listing are distributed on the IMDDS 2106 11700N Each Public Use
Program using File Number 96, Cat. No. 2001 Min Supply For Late Filers
01495H. For more information, see Chap- Employee Business Expenses 2159 (SP) 20708J Each
ter 5 instructions in Document 7130. For optional use to support deductions from 03/1998 Destroy Prev Issues Upon Rec
W:CAR:MP:M:L Internal Use income tax for travel, transportation, outside Payroll Deduction Agreement (Spanish
salesman or educational expenses (except Version)
2045 61497F Each moving expenses). There are separate in- Form 2159 (SP) is used by the Collection
03/1980 Use/Issue Prev Issue First structions for this form. The catnum for the function to establish a taxpayer's installment
Transferee Agreement instructions is 64188V. agreement via the payroll deduction plan,
This form is used to secure a figure and an W:CAR:MP:FP:F:I Tax Form or Instruction thus minimizing taxpayer default.
agreement from the transferee concerning S:C:CP:FP:CRA Internal Use
his tax liability to the extent provided in Sec.
6901 of the IR code. CP:EX:CS:MI Tax 2106 (U) 24559M Each 2165 18102V Each
Related Public Use 2001 Min Supply For Late Filers 08/1981 Destroy Prev Issues Upon Rec
Employee Business Expenses
2061 61498Q Each Federal Group Life Insurance
Instructions for filing Form 2106, Employee
12/1998 Destroy Prev Issues Upon Rec Business Expenses. Information for Employees Leaving the
Document Clearance Record W:CAR:MP:FP:F:I Tax Form or Instruction Internal Revenue Service
Form 2061 is used to provide guidelines for This form is completed by IRS employees
originators and receivers in the clearance upon leaving the Service. It is used to in-
process of Internal Management Docu- 2106 EZ (U) 25910V Each form the Service of the employee intentions
ments. It also serves as record of reviewers 2001 Min Supply For Late Filers regarding his/her Federal Group Life Insur-
and their comments. M:SP Internal Use Unreimbursed Employee Business ance Policy. HR:P:H:S:B Internal Use
Expenses
Form 2106 EZ (U) is supplied to posts of 2187 18135Q Each
2061 A 32063R Each duty for distribution. This form is filed with 02/1981 Destroy Prev Issues Upon Rec
07/2001 No Previous Issue Form 1040 by employees who are deduct- Information and Instructions for New
IMD Coordinator Checklist & Routing ing expenses attributable to thejob, not re- Employees
Slip imbursed by their employer for any
Used to provide information and instructions
This form must be attached to each IRM expenses, and use the standardmileage
package submitted to the Multimedia Pub- rate. W:CAR:MP:FP:F:I Tax Form or In- for new employees and refers to certain
lishing Division for printing and distribution. struction actions that must be accomplished before
It will facilitate Multimedia's processing of the individual's appointment can be con-
each IRM package and ensure that it meets 2106 EZ 20604Q Each firmed. HR:P:EE Internal Use
the standards stipulated by the Office of 2001 Min Supply For Late Filers
Servicewide Policy, Directives and Elec- Unreimbursed Employee Business 2188 18136B Each
tronic Research (SPDER). Expenses 09/1981 Destroy Prev Issues Upon Rec
N:ADC:R:R:SPDER Internal Use Form 2106 EZ iS used by employees who Voucher and Schedule of Overpayment
are deducting expenses attributable to the and Overassessments
2063 21420Y Each job, specifically when not reimbursed by the Form 2188 is completed by accounting
01/2001 Destroy Prev Issues Upon Rec employer for any expenses or claiming ve- technicians to certify an overpayment
U.S. Departing Alien Income Tax hicle expense. W:CAR:MP:FP:F:I Tax and/or overassessment of a taxpayer's ac-
Statement Form or Instruction count which resulted in a refund, a credit
The prescribing instructions are Rev. Rul.
2119 11710J Each transfer to another liability, or a reduction in
SS-468, C. B. 1955-2, 5a; Pub. 433; Rev.
Proc. 60-33. Statement by a departing re- 1997 Destroy Prev Issues Upon Rec the same balance. The form is routed to
sident alien whose taxable period has not Sale of Your Home RACS (Revenue Accounting Control Sys-
been terminated, or by a departing nonres- There are separate instructions for this item. tem) Unit personnel for accounting pur-
ident alien having no taxable income from The catnum for the instructions are poses. R:R:A:S Internal Use
U.S. Sources and certifies that all U.S. in- 18038W. T:FP:F:I Tax Form or Instruction
come tax obligations have been satisfied. 2192 18143Q Each
To be used in lieu of 1040 C. 04/1986 Destroy Prev Issues Upon Rec
OP:FS:FP:F:I Tax Form or Instruction 2119 (U) 24560N Each Memorandum Review of Cases
1997 No Previous Issue This form is used by regional reviewers of
2065 61499B Each Sale of your Home cases closed without prosecution to make
11/1981 Use/Issue Prev Issue First This item is coded for use by POD's only. their comments regarding the post reviewed
Qualifications Record T:M:T:S Tax Form or Instruction report. CI:P:T Internal Use
This form is used to establish qualifications
for specific jobs. M:ES Internal Use 2120 11712F Each 2198 18149E Each
2083 17965C Each Multiple Support Declaration
12/1998 Destroy Prev Issues Upon Rec This statement disclaims as an income tax Determination of Liability for Personal
Annual Report of Informants' Claim exemption, an individual to whose support Holding Company Tax
Processed the taxpayer and others have contributed. Form 2198 is used by tax examiners as an
This form is used to report data on taxes IRC Sec. 152(c); Regs. Sec. 1.152-3(c); agreement with a taxpayer that they are li-
recovered attributable to informants' claim- and Publication 17. OP:FS:FP:F:I Tax able for personal holding company tax.
ing rewards. CP:EX:MA Internal Use Form or Instruction OP:EX:CS:AP Tax Related Public Use
F-20
Forms
2209 21515G Each 2222 18175A Each 2259 18241V Each
Courtesy Investigation Sealed Bid for Purchase of Seized Agreement as Determination Pursuant to
Form 2209 is used for District investigations Property Section 1313(a)(4) of the Internal
in locating taxpayers or to gather informa- Form 2222 is prepared when submitting a Revenue Code
tion in collecting on assigned cases. sealed bid to purchase seized property. The This Form is used for obtaining an adjust-
OP:CO:C:FP Internal Use form not only alerts prospective buyers to ment under Code Section 1311 and for off-
the possible existence of other liens on the setting deficiencies and refunds whenever
2209 A 21520Z Pad property but also stresses the importance possible. CP:EX Tax Related Public Use
01/1995 Destroy Prev Issues Upon Rec of reading ALL of the instructions on the
Status Report form to assure submission accuracy.
Form 2209-A is completed and transmitted S:C:CP:FP:E General Admin Public Use 2261 18243R Each
to the appropriate office of investigation of- 04/1995 Destroy Prev Issues Upon Rec
ficer whenever an investigation is requested Collateral Agreement - Future Income
on either Form 2209, Courtesy Investi- 2223 18176L Each (Individual)
gation, or Form 2990, Miscellaneous Inves- 03/1998 Destroy Prev Issues Upon Rec Form 2261 is submitted by individuals in
tigation. OP:CO:C:FP Internal Use Request for Information From Military cases where additional consideration is re-
Form 2223 is used to obtain the current quired for the acceptance of their offers in
2210 11744P Each address of military taxpayers from the ap- compromise. OP:CO:C:SP Tax Related
2001 Min Supply For Late Filers propriate branch of the military. This form is Public Use
Underpayment of Estimated Tax by a 2-way mailer to be printed by the regions.
Individuals, Estates and Trusts Appropriate return address must be in- 2261 A 18244C Each
This form is filed as an explanation to avoid serted in three places on camera copy be- 10/1994 Destroy Prev Issues Upon Rec
penalty for underpayment of estimated tax. fore printing. Funding and printing Collateral Agreement - Future Income
There are separate instructions available for requirements are the responsibility of each Corporation
this item. The catalog number for the in- region. Repros will be furnished to each Form 2261-A is submitted by individuals in
structions is 63610 I. Authority is IRC Sec. region. Form has been revised to remove cases where additional consideration is re-
6654; Regs secs 1.6654.1. the Business Reply tri-fold format from this quired for the acceptance of their offers in
W:CAR:MP:FP:F:I Tax Form or Instruction form. Postal Service Reform and Regu- compromise. OP:CO:C:SP Tax Related
lations have made the BRM self-mailer Public Use
portion of this form obsolete. The form
2210 F 11745A Each should now be used with BRM 2261 B 18245N Each
2001 Min Supply For Late Filers T:M:PS:DFPS Tax Related Public Use 05/1988 Use/Issue Prev Issue First
Underpayment of Estimated Tax by Collateral Agreement - Adjusted Basis
Farmers and Fishermen 2235 18211H Each of Specific Assets
This form is filed as an explanation to avoid 09/1981 Destroy Prev Issues Upon Rec Form 2261-B is submitted by taxpayers in
penalty for underpayment of estimated tax Request for Albert Gallatin Award cases where additional consideration is re-
made by qualified farmers and fishermen. This form will be used for making nomi- quired for acceptance of their offers in
For use only by individuals whose gross in- nations and obtaining appropriate record compromise. OP:CO:C:SP Tax Related
come from farming or fishing is at least two checks for nominees for the Albert Gallatin Public Use
thirds of their gross annual income. All other Award. N:ADC:H:P:P Internal Use
individuals should use Form 2210. 2261 C 18246Y Each
2236 18212S Each 05/1988 Use/Issue Prev Issue First
09/1981 Use/Issue Prev Issue First Collateral Agreement - Waiver of Net
Deposit Fund Record - Miscellaneous Operating Losses, Capital Losses, and
2220 11746L Each Deposit Funds Unused Investment Credits
2001 Min Supply For Late Filers Form 2236 is used to record, in detail, the Form 2261-C is submitted by taxpayers in
Underpayment of Estimated Tax by seizure of property made by the Collection cases where additional consideration is re-
Corporations function. The summarized data supports quired for the acceptance of their offers in
For use by corporation which under paid the general ledger account (2700). compromise. OP:CO:C:SP Tax Related
estimated income tax. If additional tax does OP:FS:S Internal Use Public Use
apply, a computation schedule is provided. 2246 21550N Each
There are separate instructions for Form 2261 D 18247J Each
09/1990 Use/Issue Prev Issue First 10/1982 Use/Issue Prev Issue First
2220. The catnum for the instructions is (Field Contact Card)
64293P. W:CAR:MP:M:T:M Tax Form or Collateral Agreement - Delinquency
Form 2246 is used to provide a taxpayer (or
Instruction Penalty Offer - Income Tax
third party) with the name of an official to
Used to clarify the waiver provisions which
contact regarding an internal revenue mat-
2221 18173E Each the taxpayer agreed to upon the submission
ter. The card is restricted to use by holders
01/1977 Destroy Prev Issues Upon Rec of an offer to compromise, a delinquency
of a pocket commission; i.e., Revenue
Schedule of Collections penalty assessed by reason of the later fil-
Agents, Revenue Officers, Special Agents,
Form 2221 is used for itemizing collections ing of an income tax return.
etc. NOTE: Form 2246, which is designed
for deposit and as a document for posting CP:CO:O:2:SP Tax Related Public Use
with space for manual entry of a name and
to accounts. CFO:F Internal Use
phone number, is NOT to be preprinted at
Government expense by a commercial 2263 18249F Each
printing vendor. However, users do have 09/1981 Destroy Prev Issues Upon Rec
the option to either (1) preprint the cards on Abstract of Bids or Informal Quotations
an office laser printer; (2) laser print the This form is used to record all bids and ac-
contact information onto a self-adhesive la- ceptances and informal quotations. P In-
bel which c S:C:CP:FP:CGP Internal Use ternal Use
F-21
Forms
2264 18250G Each 2285 A 13732R Each 2333 TE 15983E Each
02/1996 Destroy Prev Rev. Immediately 10/1991 No Previous Issue 08/2001 Destroy Prev Issues Upon Rec
Request for Social Security Account Supplemental Interest Worksheet Taxpayer Education Order Form
Information This form provides additional space for ex- Form 2333TE, Taxpayer Education Order
Form is used to request information from tensive computations. EX:E:S Internal Form, is for use by Taxpayer Education
the Social Security Administration. Form Use Coordinators (TPE) to order material for any
2264 will no longer be available through the Taxpayer Education Program. TPECs may
ADC when stock is depleted. It will only be 2290 11250O Each also use the Form 2333V, Volunteer Order
available through CI's PC Program Agent's 07/2001 Min Supply For Late Filers Form. Completed Form 2333TE orders
Suite". CI:S:RPE Tax Related Public Use Heavy Vehicle Use Tax Return should be faxed to the ADC's. Form
A return of tax due on the use of any 2333TE can be accessed via the IRS In-
highway motor vehicles which falls within
traNet and electronically filled-in.
2270 18261N Each one of the categories shown in the tax
W:CAR:SPEC:PP Tax Related Public Use
10/1992 Destroy Prev Issues Upon Rec computation schedules on the form. The
Notice to Exhibit Books and Records catalog for the separate instructions is
Form 2270 is used by revenue officers 27231L. W:CAR:FP:MP:F:M Tax Form 2333 V 18356V Each
dealing mainly with banks and other finan- or Instruction 08/2001 Destroy Prev Issues Upon Rec
cial institutions willing to permit an exam- Volunteer Order Form
2290 SP 30488W Each
ination of their records. The form is used to Form 2333V, Volunteer Order Form, per-
request a third party to make available for Declaraacion del Impuesto sobre el Uso mits volunteer coordinators to order VITA
inspection the records of the taxpayer indi- de Vehiculos Pesados and TCE materials for training and for site
cated because a levy has been made or is A return of tax due on the use of any high- assistance. The tax forms and schedules
about to be made. S:C:CP:FP:CGP Tax way motor vehicles which falls within are provided for taxpayers who receive as-
Related Public Use one of the categories show in the tax com- sistance at the VITA/TCE sites, and gener-
putation schedules on the form. the catalog ally not intended for distribution to
2271 18262Y Each
number for the separate instructions is taxpayers. Completed Form 2333V orders
09/1981 Use/Issue Prev Issue First should be faxed to the ADC's. Form 2333V
30489H. This is for spanish speaking tax-
Depreciation Agreement can be accessed through the IRS IntraNet
payers. OP:FS:FP:F:M Tax Form or In-
This form is used to record an agreement struction as an electronic fill-in form.
with the taxpayer concerning life, method W:CAR:SPEC:PPD:E Tax Related Public
and rate of depreciation, incorporating 2297 18287T Each Use
clearer language. EX:I:E Tax Related 03/1982 Use/Issue Prev Issue First
Public Use Waiver of Statutory Notification of Claim 2333 X 11754L Each
Disallowance 08/1998 No Previous Issue
2275 21600I Each Taxpayer waives requirement that notice be Taxpayer Education Attachment Sheet
02/1983 Use/Issue Prev Issue First sent by certified or registered mail. Form 2333X is to be used by VITA/TCE
Records Request, Charge and Recharge CP:EX:ST:P Tax Related Public Use volunteers and Taxpayer Education staff for
Form 2275 is used to request income Tax ordering materials that are not listed on
Returns, Information related thereto, and 2311 18319S Each Forms 2333V or Form 2333TE. Form
other Service documents or appropiate. It 02/1996 Use/Issue Prev Issue First 2333X is available ON-DEMAND through
serves as a transmitting need and as a Affidavit the Distribution Centers.
charge out and recharge record. Form 2311 is used by Investigators to se- W:CAR:SPEC:PPD:E Tax Related Public
W:CAS:SP:AN Internal Use cure a statement. This form will no longer Use
be printed and stocked at the ADC's. It will
2276 18265F Each only be available through CI's computer 2345 21645V Each
05/1987 Use/Issue Prev Issue First program "Agent's Suite" so that agents can 04/1993 Use/Issue Prev Issue First
Collateral Deposit Record print as needed. (3/5/97 Losman) This form Batch Transmittal
Used as a record of collateral deposit as a is now available at publish.no.irs.gov with Form 2345 is used to list and control
request receipt and release of collateral CIs approval so NBIC can also access and batches of documents during service center
posted with respect to Federal Tax Liability use this form. (10-12-99/st) CI:S:RPE Tax processing operations. Districts use Form
of Delinquent Taxpayers and Departing Al- Related Public Use 2345 to transmit PRP cases to service
iens. CP:CO:C:SP Internal Use centers. T:S:P:D Internal Use
2311 B 18321E Each
2285 18274Q Each 10/1977 Use/Issue Prev Issue First 2350 11780H Each
11/1989 Destroy Prev Issues Upon Rec Affidavit Continuation Sheet 2001 Min Supply For Late Filers
Concurrent Determinations of Form 2311-B is the continuation sheet for Application for Extension of Time to File
Deficiencies Form 2311. Criminal Investigation Division U.S. Income tax Return
Form 2285 is the worksheet used by tax is now responsible for this form. It is also Filed by U.S. Citizens abroad who expect
examiners to show the taxpayer the special used by Internal Security Division when in- to qualify for exempt earned income to se-
interest computations when more than one vestigations are made involving Treasury
cure extension of time for filing income tax
ruling of The Internal Revenue Code ap- employees. CI:S:RPE Internal Use
return. Prescribing Instructions: IRC Sec.
plies. Concurrent Determinations of Defi- 911; Regs. Sec. 1.911-1(a)(7) and
ciencies (Increases in Tax) and
2322 21640S Each
01/1987 Use/Issue Prev Issue First 1.911-1(b)(3); Rev. Proc. 57-33; C.B.
Overassessments (Decreases in Tax) in 1957-2, 1106; Pub. 54.
Statement of Interest or Estimated Tax
Cases Involving Restricted Interest Pro- W:CAR:MP:FP:F:I Tax Form or Instruction
Penalty Charges
visions of The Internal Revenue Code
Form 2322 is prepared by tax examiners to
EX:Q:C Tax Related Public Use
show how the Service computed the penalty
and interest charges assessed to the tax-
payer's account. T:C:O:A Tax Related
Public Use
F-22
Forms
2363 21650O Pad 2434 18490S Each 2441 11862M Each
12/1981 Use/Issue Prev Issue First 03/1984 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
Master File Entity Change Notice of Public Auction Sale Child and Dependent Care Expenses
Form 2363 is used by district office Exam- Form is handed or mailed to taxpayer, left Attached to Form 1040 to support claims
ination and Taxpayer Service personnel at his residence or place of business, pub- of household and dependent care ex-
and service center Collection personnel to lished in newspapers and posted in public penses. Prescribing instructions are IRC
make changes (names, addresses, dates, places. S:C:CP:FP:E Tax Related Public Sec. 214; Regs. Sec. 1.214-1; Instructions
etc.) to the Business Master File (BMF) and Use for Form 1040; Publications 17 Your Fed-
Individual Master File (IMF). The completed
form is forwarded to the appropriate support eral Income Tax; Publication 503. There are
2434 A 18491D Each separate instructions for this form. The cat-
group of the function for input via IDRS. 05/1990 Destroy Prev Issues Upon Rec
W:CAS:SP:IMF: Internal Use alog number for the instructions is 10842K.
Notice of Sealed Bid Sale
Form 2434-A is used to provide the public
2363 A 21652K Pad
11/1999 Destroy Prev Issues Upon Rec with notification of seized property to be
Request for IDRS Input for BMF/EO sold by sealed bid. Form 2434-A resolves 2441 (U) 24558B Each
Entity Change any confusion as to the deadline for sub- 2001 No Previous Issue
Form 2363-A is used by district office Tax- mitting sealed bids. S:C:CP:FP:E Tax Child and Dependent Care Expenses
payer Service, Examination, and Technical Related Public Use If you paid someone to care for your child
personnel and service center Entity Control or other qualifying person so you (and your
personnel to make entity changes that in- 2434 B 18492O Each
09/1985 Use/Issue Prev Issue First spouse if filling a joint return) could work or
clude EOMF data. The data on the com- look for work in 1997, you may be able to
pleted form is entered into the computer via Notice for Encumbrances Against or
Interests in Property Offered For Sale take the credit for child and dependent ex-
district office Terminal Operators and ser-
This form is to protect bidders at IRS sales. penses. But you must have earned income
vice center Tax Examiners.
OSC:QAM:M Internal Use It provides prospective bidders with infor- to do so. W:CAR:MP:FP:F:I Tax Form or
mation the Government has learned about Instruction
2366 18407B Each prior encumbrances against the property for
09/1978 Destroy Prev Issues Upon Rec sale. Prospective bidders will be sent this
2444 18500D Each
Analysis of Appropriation and Fund 03/1986 Use/Issue Prev Issue First
form upon request. S:C:CP:FP:E Tax
Balances Related Public Use Accounting Batch Control Document
Used to report the amounts of unliquidated Form 2444 is used for summarizing ac-
obligations at the end of the fiscal year. 2435 18493Z Each counting data from various expense and
F:F:O Internal Use 01/1998 Use/Issue Prev Issue First obligating docs. For use as posting media.
Certificate of Sale of Seized Property This form is also referred to as an ABCD.
2373 18416M Each Certificate issued to purchaser of property F:S:S Internal Use
which has been seized and offered for sale
Statement of Internal Revenue Taxes 2467 18531C Pad
for collection of delinquent taxes.
Due as an Expense of Administration of 03/1976 Use/Issue Prev Issue First
an Estate S:C:CP:FP:E Tax Related Public Use
Assessment Label
Form 2373 is a request for payment of
taxes due as an expense of the estate. It
2436 21710F Each Form is used to indicate assessment of tax,
09/1994 Destroy Prev Issues Upon Rec interest & penalty. Labels are printed with-
is prepared and issued by the District Office
Special Procedures function in proof of Seized Property Sale Report out District name. OP:EX:CS:W Internal
claim cases. CO:O Tax Related Public Form 2436 is filled in by Revenue Officers Use
Use who conducted a sale of property seized to
satisfy a taxpayer's outstanding tax liability. 2468 21740T Pad
2424 21670G Pad S:C:CP:FP:E Tax Related Public Use 03/1976 Use/Issue Prev Issue First
03/2001 Destroy Prev Issues Upon Rec Overassessment Label
Account Adjustment Voucher 2438 11856I Each Form is used to indicate assessment of tax,
Form 2424 is used to transfer credits either 2001 Min Supply For Late Filers interest & penalty. Labels are printed with
between master file and non-master file Regulated Investment Company out district name. OP:EX:CS:W Internal
accounts or between two master file ac- Undistributed Capital Gains Tax Return Use
counts. The form is restricted for use when Annual return of tax payable on or before
preparing transfers manually. the 30th day after the close of companies' 2475 18540N Each
S:CAS:B:R Internal Use taxable year. Used with Form 2439, Notice 05/1982 Destroy Prev Issues Upon Rec
to Shareholder of undistributed long-term Request for Transcript of Taxpayer
2431 18486K Each capital gains. Prescribing Instructions: IRC Account
05/1974 Destroy Prev Issues Upon Rec Sec. 852(b)(3)(d)(iv); Regs. Sec. 1.852-9. Form used to request information from the
Subpoena Instructions and W:CAR:MP:FP:F:C Tax Form or Instruc- Federal Records Center. ISM:P Internal
Questionnaire tion
This form gives instructions for serving a Use
subpoena. CC:DOM:FS Internal Use 2439 11858E Each 2481 18546B Each
2001 Destroy Prev Issues Upon Rec 03/1986 Destroy Prev Issues Upon Rec
2433 21680C Each
Notice to Shareholder of Undistributed
09/2001 Destroy Prev Issues Upon Rec Notice to Make Special Deposits of
Notice of Seizure Long-Term Capital Gains Taxes
Form 2433 primarily is used to list a de- Annual statement to be distributed to This form is delivered to taxpayer selected
scription of taxpayer assets seized for non- shareholders of a regulated investment to make special deposits of taxes under
payment of internal revenue taxes. The company. Used with Form 2348. Regulated provisions of Section 7512 of the Internal
form also contains (within each set) the Investment Company Undistributed Capital Revenue Code. CP:CO:C:FP Tax Re-
forms necessary for releasing the (same) Gains Tax Return. The Prescribing In- lated Public Use
seized assets. This status notice is reissued structions are IRC Sec. 852(b)(3)(D)(i);
to update the status notice files. Regs. Sec. 1.852-9. OP:FS:FP:F:C Tax
S:C:CP:FP:E Tax Related Public Use Form or Instruction
F-23
Forms
2482 18547M Each 2515 18592P Each 2582 18663N Each
Record of Trust Fund Compliance Record of Offer in compromise Disciplinary and Suitability Cases
Program Case Form 2515 is used by offer-in-compromise Closed
Form 2482 is a case control record which technicians to control offer documents from Form 2582 is used by Labor Relations of-
is used as a aid for monitoring taxpayer the date of receipt to the date of disposition. fices servicewide to report the number and
compliance whenever a Letter 903(DO) or S:C:CP:FP:CRA Internal Use types of disciplinary and suitability cases
Form 2481, Notice to Make Special Depos- closed. The completed forms are forwarded
its of Taxes, is issued. CO:O:I:FP Internal 2542 18620W Each to National Office where a servicewide re-
Use 07/1959 Destroy Prev Issues Upon Rec port is compiled. HR:H:L Internal Use
Valuation of Interest in an
2503 18577A Each Unincorporated Business 2593 18675F Each
01/1981 Destroy Prev Issues Upon Rec This form is used to determine the value of 07/1983 Destroy Prev Issues Upon Rec
Survey After Assignment - Excise or Interest in an Unincorporated Business. Sealed Bid for Purchase of Property
Employment Tax EX:D:E Internal Use Acquired by the United States
Used for reporting survey after assignment Form 2593 is used to bid on acquired pro-
of case by examiner. EX:E:D Internal Use 2543 18621H Each perty offered for sale via the sealed bid
01/1969 Destroy Prev Issues Upon Rec method. CO:O:FP Tax Related Public
Valuation of Closely Held Corporations Use
2504 21775K Pad Stock
03/1992 Destroy Prev Issues Upon Rec This form is used to determine value of in- 2593 A 18676Q Each
Agreement to Assessment and terests in closely held corporations. 04/1977 Destroy Prev Issues Upon Rec
Collection of Additional Tax and Sealed Bid for Purchase of Property
EX:E Internal Use
Acceptance of Overassessment Acquired by the United States
This form is used when taxpayers agree to 2552 (C) 21830Y Each Form 2593-A is used as a sealed bid for all
assessment and collection of additional tax 09/1985 Destroy Prev Issues Upon Rec types of acquired property. It is not suitable
and acceptance of overassessment (excise Data Required for Proof of Claim Case for redeemed property.
or employment tax). EX:E:E Tax Related continuous form 2552 (c) is used to secure S:C:CP:FP:E General Admin Public Use
Public Use information concerning insolvency and de-
cedents proceedings. Also to notify others
2504 AD 18578L Each
2644 18732P Each
02/1983 Destroy Prev Issues Upon Rec offices that preceedings have been filed.
S:C:CP:T&I Internal Use 09/2001 Destroy Prev Issues Upon Rec
Excise or Employment Tax Offer or
Recommendation for
Agreement and Collection of Additional
2553 18629R Each Jeopardy/Termination Assessment
Tax and Offer of ...
10/2001 Min Supply For Late Filers Use to recommend assessments upon ter-
Form 2504-AD is used for settlement of
Election by a Small Business mination of taxable periods.
excise or employment tax cases.
Corporation S:C:CP:RC:F Internal Use
CC:AP:PT Tax Related Public Use
To be filed by qualifying small business
2504 WC 33202Q Each corporations to make the election pre- 2645 18733A Each
01/2002 No Previous Issue scribed by Sec. 1372. 07/1959 No Previous Issue
Agreement to Assessment and There are separate instructions for for this List of Property Belonging to Taxpayer
Collection of Additional Employment Tax item. The catalog number for the in- This form facilitates the listing of property
and Acceptance of Overassessment in structions is 49978N. Prescribing In- belonging to a taxpayer and is used with
Worker Classificatio structions are IT-IRC 1372, Regs. Sec. Form 2644, "Recommendation for Jeopardy
Form 2504-WC is used when cases involve 1.372-2. W:CAR:MP:FP:F:CD Tax Form Assessment". EX:E:D Internal Use
the classification of worker(s) and taxpayers or Instruction
agree to assessment and collection of em- 2650 18738D Each
ployment taxes and acceptance of overas- 2555 11900P Each 11/1984 Use/Issue Prev Issue First
sessment. It is sent with the 30-day letter 2001 Min Supply For Late Filers TDA-TDI Transfer
and the Notice of Determination of Worker Foreign Earned Income Form 2650 is used to transfer all taxpayer
Classification. CC:TEGE:EOEG:EO2 In- Filed by taxpayers who have earned income delinquency investigations or accounts from
ternal Use from sources outside the U.S. which is ex- one office location to another. It also serves
empt from U.S. Income Tax. This form is as an input document to the Integrated Data
2507 18582T Each an integral part of OIO Package 9 mailout. Retrieval System (IDRS).
10/1974 Use/Issue Prev Issue First There are separate Instructions available CP:CO:C:FP Internal Use
Receipt for Money - Cashier Advance for this item. The catalog number for the
Fund Instructions is 11901A. 2665 18756Z Each
Form 2507 is used for acknowledgment of W:CAR:MP:FP:F:I Tax Form or Instruction 03/1998 Destroy Prev Issues Upon Rec
receipt and a record of money transferred Suggestion Evaluation
between an employee and a cashier for in- Form 2665 is used to help evaluate sug-
vestigative purposes. Form is available to 2555 EZ 13272W Each gestions submitted by employees.
CI through their PC Program "Agent's 2001 Min Supply For Late Filers M:S:P:E Internal Use
Suite". CFO:F:S Internal Use Foreign Earned Income Exclusion
This form may be used by U.S. citizen or a 2674 18765K Each
2509 18584P Each resident alien with foreign earnings of 07/1986 Destroy Prev Issues Upon Rec
08/1981 Destroy Prev Issues Upon Rec $70,000 or less. W:CAR:MP:FP:F:I Tax Report of Trust Fund Tax Violations
Report of Conduct, Character Related Public Use This form is used by Revenue Officers to
Background, and NACI Cases on Hand initiate action in cases involving trust fund
and Pending Administrative . . . tax violations. Revisions are appropriate to
This form is used to monitor work-load and clarify actions required on the form by the
case problems. HR:H:L Internal Use IRM. S:C:CP:SP:F:E Internal Use
F-24
Forms
2677 18769C Each 2750 18857L Each 2797 21995E Each
Request for Account History and Tax Waiver Extending Statutory Period for Referral Report for Potential Fraud
Audit Assessment of Trust Fund Recovery Cases
Form 2677 is used to request and record Penalty This form is used by Examination personnel
the results of the account history and tax Form 2750 represents an agreement be- to refer cases to the Criminal Investigation
audit of employees entering specified posi- tween the taxpayer and either the Area Di- Division in District offices.
tions. M:S:NBIC Internal Use rector or the Chief of Appeals to extend the S:C:CP:RC:F Internal Use
time within which a trust fund recovery
2678 18770D Each penalty may be made against a responsible 2807 18926N Each
06/1997 Destroy Prev Issues Upon Rec officer or employee of a corporation. 07/1980 Use/Issue Prev Issue First
Employer Appointment of Agent Under S:C:CP:FP:E Tax Related Public Use Agreement to Maintain Adequate Books
Section 3504, I.R. Code of Accounts and Records
Form 2678 is used by an employer to notify 2751 21955U Each Form 2807 is an agreement that is secured
the Director, Internal Revenue Service 01/1998 Destroy Prev Issues Upon Rec from taxpayers who are engaged in raket-
Center, of the appointment of an agent to Proposed Assessment of Trust Fund eering and other illegal activity or who have
pay wages on behalf of the employer. In flagrantly or willfully disregarded the Internal
Recovery Penalty
addition, the completed form is an authori- Revenue Code. EX:E:D Tax Related
Form 2751 is used for a responsible person
zation to withhold and pay taxes via Form Public Use
to signify his agreement to proposed trust
941, Employer's Quarterly Federal Tax Re- fund recovery assessment on this form.
turn, for the employees involved. 2828 18963Q Each
Also, the form provides the responsible 02/1985 Use/Issue Prev Issue First
T:I:B:C Tax Related Public Use person with report of corporate liability. Transmittal Memorandum
OP:CO:C:SP Tax Related Public Use This form is used to transmit case files and
2679 18771O Each
03/1980 Use/Issue Prev Issue First documents from an Appeals Office to Re-
2751 AD 18859H Each gional Counsel. C:AP:ADR:CS Internal
Teller's Daily Balance and Reconciliation 03/1993 Destroy Prev Issues Upon Rec
Form 2679 is used daily when balancing the Use
Trust Fund Recovery Penalty-Offer of
Teller's receipts. It also is used when rec- Agreement to Assessment and
onciling remittances received against the
2844 18977E Each
Collection 10/1971 Destroy Prev Issues Upon Rec
amounts of remittances indicated on the Form for use in Appeals settlements of 100 Reconciliation of Imprest Fund
returns. OP:FS:S:A:RP Internal Use percent penalty cases where finality is in- Form 2844 is used for the certification of the
2683 18775G Each tended. CC:AP:FS General Admin Public Imprest Fund Account balance. Form is
11/1980 Destroy Prev Issues Upon Rec Use available to CI through Agent's Suite.
Examination Division Referrals to F Internal Use
Criminal Investigation Division
2758 11976B Each
Form 2683 is used as a quarterly summary
11/2000 Destroy Prev Issues Upon Rec 2848 11980J Each
Application for Extension of Time to File 01/2002 Destroy Prev Issues Upon Rec
of Examination Division referrals to Criminal
Certain Excise, Income, Information, and Power of Attorney and Declaration of
Investigation Division. EX:C:T Internal Representative
Other Returns
Use Used with respect to any tax imposed by
Used to request an extension of time to file
U.S. Partnership, fiduciary, and certain Ex- the Internal Revenue Code (except alcohol
2688 11958F Each
and tobacco taxes and firearms activities).
2001 Min Supply For Late Filers empt Organizations returns, including
Forms 1065, 1041, 1041A, 3520-A, 4720, Form 2848 has a separate instruction
Application for Additional Extension of
5227,990.2758 must be filed for each re- (11981U). W:CAR:MP:M:T:M Tax Form
Time To File U.S. Individual Income Tax
turn. Prescribing Instructions: IRC Sec. or Instruction
Return
Used to apply for extension of time to file 6081; Reg. Sec. 1-6081-(b).
PC:FP:F:CD Tax Form or Instruction
2859 22030A Each
Form 1040, U.S. Individual Income Tax 10/1996 Destroy Prev Issues Upon Rec
Return. Prescribing Instructions: IRC. Sec Request of Quick or Prompt Assessment
6081; Reg. Sec. 1.6081-1(b)(5); T.D. 6436. 2769 18878O Each
02/1987 Destroy Prev Issues Upon Rec Form 2859 is used to request a quick or
W:CAR:MP:M:T:M Tax Form or Instruc- prompt assessment when expeditious pro-
tion Computation of Deposit Penalty
cessing and collection actions are required.
This form is used to compute penalty to be
S:C:CP:RC:P Internal Use
2747 21940V Pad assessed against taxpayer for failure to de-
01/1982 Use/Issue Prev Issue First posit taxes timely. EX:E:D Tax Related 2859 C (B) 15700B Each
Investigation History Public Use 04/2000 Destroy Prev Issues Upon Rec
Form 2747 is used to document the case Collection Request for BMF Quick or
history on balance due and delinquent 2787 21985I Each
Prompt Assessment
cases. The format allows for specific doc- 07/1999 Destroy Prev Issues Upon Rec Form 2859C(B) is used in conjunction with
umentation areas for field employees. The Authorization and Report of Overtime Form 2859T, Prompt or Quick Assessment
form also will aid the Quality Review func- Worked Transmittal Request (CATNUM 15702X), to
tion in assessing collection operations. Form 2787 is used for authorizing overtime request assessment of a business master
CO:CO:C:FP Internal Use and reporting overtime worked. file (BMF) tax return. S:CAS:B:R Internal
M:H:S Internal Use Use
2749 21945Y Each
02/1993 Destroy Prev Issues Upon Rec 2788 18905K Each 2859 C (I) 15701M Set
Request for Trust Fund Recovery 12/1980 Destroy Prev Issues Upon Rec 04/1993 No Previous Issue
Penalty Assessment Report of Overtime Worked Not Record Collection Request for Quick or Prompt
Form 2749 is used to request the service on T/A Record Assessment
center Accounting Branch to assess a pen- Form 2788 is used to report overtime, This product is used to request an individual
alty against a corporate officer responsible compensatory time, holiday hours worked, master file for assessment. It is used in
for withholding the employee's portion of night differential, and regular hours for work conjunction with Form 2859 T, Prompt or
both social security and Federal income tax. performed on the last Friday or Saturday of Quick Assessment Transmittal Request.
OP:CO:C:SP Tax Related Public Use a pay period. HR:H:S:B Internal Use CP:CO:C:SP Tax Related Public Use
F-25
Forms
2859 T 15702X Each 3011 B 19173O Each 3115 19280E Each
04/1993 No Previous Issue 07/1993 Destroy Prev Issues Upon Rec 05/1999 Min Supply For Late Filers
Prompt or Quick Assessment Transmittal Memorandum (100% Penalty Application for Change in Accounting
Transmittal Request Cases) Method
This product is the form used for faxing Form used for closing cases and for advis- Used to secure approval for change in ac-
purposes to request information for prompt ing IRS offices as to disposition of refund counting method including the accounting
or quick assessment. CP:CO:C:SP Tax suits. Form also used to notify IRS offices treatment of any item. There are separate
Related Public Use that further action is required on certain Instructions available for this item. The ca-
cases and to transmit administrative files. talog number for the Instructions is 63215
2866 19002E Each CC:DOM:FS Internal Use H. The prescribing instructions for this item
09/1997 Destroy Prev Issues Upon Rec are IRC Sec. 446(e); Regs. Sec.
Certificate of Official Record 3031 19192V Each 1.446-1(e). OP:FS:FP:F:C Tax Form or
This form is complete using laser printers 08/1991 Destroy Prev Issues Upon Rec Instruction
Report of Investigation of Transferee
to complete multiple copies. It is used to
Liability 3177 22120F Pad
certify records as being officially under the
This form is to aid and guide Revenue Offi- 01/1990 Destroy Prev Issues Upon Rec
custody of an office. S:C:CP:RC General
cers in the accumulation and presentation Notice of Action for Entry on Master File
Admin Public Use
of evidence in support of recommendations Form 3177 is prepared by service center
2934 19073N Each for transferee assessments. and district office personnel for input via ei-
OP:CO:C:SP Internal Use ther DIS (Distributed Input System) or IDRS
Employee Evaluation of the (Integrated Data Retrieval System) of mis-
3033 19194R Each cellaneous transaction codes to the tax-
Pre-Retirement Counseling Program 09/1991 Destroy Prev Issues Upon Rec
To be completed by persons who have payer's tax module.
Investigation of Request for Certificate
taken pre-retirement counseling. Compar- S:C:CP:FP:TI Internal Use
of Discharge or Subordination
ison of completed forms will be made with Form 3033 is prepared by Revenue Officers
a view toward improving the program.
3185 22130B Each
to document pertinent information from 01/1999 Destroy Prev Issues Upon Rec
HR:H:S:B Internal Use which to determine a discharge or subordi- Transfer of Return
nation of property from a Federal Tax Lien. This form is used by Examination Division
2951 19106X Each S:C:CP:FP:TI Internal Use
08/1982 Destroy Prev Issues Upon Rec to transmit tax returns from one district to
another. S:C:CP:CW:EMIS Internal Use
Report Approval and Cost 3040 19203R Each
Form 2951 is used by the initiator of any 10/1980 Use/Issue Prev Issue First
type of reporting requirement in clearing the Authorization to Apply Offer in 3187 19351C Each
proposal through the appropriate requiring Compromise Deposit to Liability 02/1981 Destroy Prev Issues Upon Rec
organizatons. The form is revised to provide Used by District and Service Center to se- Survey After Assignment
a purpose need and descriptive statement cure consent from an offeror to apply de-
This form is a record of survey and action
for a report and to simplify and clarify vari- posit on offer in compromise against the
recommended by examining officer of Es-
ous items on the document. taxpayer's outstanding tax liability in con-
tate or Gift Tax Return. The unit of issue
HR:RE:FP Internal Use nection with rejected offers in compromise.
used to be pads of 100. EX:E:D Internal
S:C:CP:FP:CRA Tax Related Public Use
Use
2962 22050S Each
05/1987 Destroy Prev Issues Upon Rec 3189 19352N Each
Foreign and Domestic Entity 3050 19212C Each
International Transaction Report and 08/1980 Use/Issue Prev Issue First
Deficiency Dividend Deduction Case
Referral Certificate of Lack of Record
Transmittal
Form 3050 is used by field offices and ser-
Form 2962 is prepared during the early Form 3189 is used to transmit "Deficiency
vice centers where certification of lack of
stages of an examination initiated by a dis- Dividend" cases to Service Center.
record is needed in court cases.
trict office where it is ascertained that the EX:E:D Internal Use
CP:EX:D:D Internal Use
taxpayer is engaged in business outside of
the United States, either directly or through 3053 22100N Each 3198 22145A Pad
related, controlled or controlling affiliates. 08/1967 Destroy Prev Issues Upon Rec 02/2002 Destroy Prev Issues Upon Rec
The form also is prepared for each case Affiliated Corporation Examination Special Handling Notice
assigned where the taxpayer either is a Notice This form is used to alert processors of
foreign entity or has a bank account in a Used between districts to transmit informa- case files that require special handling. This
foreign country identified as a tax haven. tion relative to the examinations of principal product is only to be printed out on yellow
LMSN:IN:I Internal Use and subsidiary corporation. EX:E:D Inter- #20 writing paper, as a means of ready
nal Use identification. S:CP:C:EMIS Internal Use
3011 A 19172D Each
07/1993 Destroy Prev Issues Upon Rec 3079 26365I Each
Transmittal Memorandum 01/1982 Use/Issue Prev Issue First 3206 19367M Set
Form used for closing cases and advising Work Sheet 11/1999 Min Supply For Late Filers
Form 3079 is used by service centers to Information Statement by United
IRS offices as to the disposition of refund
track volumes of non-pipeline work not un- Kingdom Withholding Agents Paying
suit Form also used to notify IRS offices that
der batch control. R:R:M Internal Use Dividends
further action is required on certain cases
This is to be used by United Kingdom with-
and to transmit administrative files.
CC:DOM:FS Internal Use
3081 22103U Pad holding agents as an information return if
04/1997 Destroy Prev Issues Upon Rec such withholding agents do not withhold
Employee Time Report when redistributing dividends. Prescribing
Form 3081 is used weekly by all field func- Instructions: IT-T.P. 5532 secs. 507-2 (c)
tions to record employee time data. and 507.8. OP:FS:FP:F:M Tax Related
W:CAS:SP:IMF Internal Use Public Use
F-26
Forms
3210 22150T Each 3229 PG 1 19392X Each 3242 19410I Each
07/1990 Use/Issue Prev Issue First 01/1983 Destroy Prev Issues Upon Rec 03/1998 Destroy Prev Issues Upon Rec
Document Transmittal Computation of Credit for Tax on Prior Request for Information from Employer
Form 3210 is a 4-part general purpose Transfers (To locate person)
transmittal form used by all IRS functions. Form 3229 Page 1 is included as part of the Form 3242 is a self-mailer requesting infor-
W:CAS:SP:IMF:SY Internal Use examining officer's report to the taxpayer. mation relative to a taxpayer's present em-
It is used for transferors dying after ployer, last know address, and any other
3210 (C) 61890K Each 12/31/76. EX:E:D Tax Related Public Use information which may be of assistance in
07/1990 Destroy Prev Issues Upon Rec locating a taxpayer. National Office will fund
Document Transmittal the original printing and distribution. All fu-
Form 3210(C) is a general purpose trans- 3229 PG 2 19393I Each ture requirements will be the responsibility
mittal form. W:CAS:SP:IMF:SY Internal of each region. Form has been revised to
Use remove the Business Reply tri-fold format
Computation of Credit for Tax on Prior
from this form. Postal Service Reform and
Transfers - Continued Regulations have made the BRM self-
3213 19373Q Each
This form consists of three parts (pages 1,2,
09/1981 Use/Issue Prev Issue First mailer portion of this form obsolete. The
& 3). The examining officer may include it form should now be used with BRM envel-
Engineer's Memorandum Report
as part of his report to the taxpayer; or it opes that are pre-printed and bar coded to
This form provides a short form or a "no
may be included with the work papers. Use meet the T:M:PS:DFPS Tax Related Pub-
change" report, a transmittal for a detailed
this form for transferee's dying after lic Use
report and a portion of a consulting engi-
12/31/76. Continue to use form 3229-A (pg.
neer's report. EX:N:N Internal Use
2) for transferee's dying before 1/1/77. 3244 22215N Pad
3220 1 PT (C) 26380X Each EX:E:D Internal Use 01/1991 Destroy Prev Issues Upon Rec
Payment Posting Voucher
Mass Storage Media 3229 PG 3 19394T Each Form 3244 is used primarily by service
04/1987 Destroy Prev Issues Upon Rec center Receipt and Control Branch person-
Will be used for computer job requests and
Computation of Credit for Tax on Prior nel to post (via DIS or IDRS) a subsequent
for corrections. Source documents for com-
Transfers payment to a taxpayer's account. It is not
puter scheduling system. This status notice used as an official receipt for proof of pay-
is reissued to correct the reorder point. Used when Revenue Rule 76-311 applies
(Community Property Situation). ment. W:CAS:SP:IMF:R Internal Use
Districts and field offices can order this form
from the Distribution Centers. EX:E:D Internal Use
3244 A 22220G Each
M:I:E:CP:O Internal Use 01/1991 Destroy Prev Issues Upon Rec
3232 19400M Each
Payment Posting Voucher - Examination
3220 3 PT (C) 61600S Each 12/1982 Use/Issue Prev Issue First
Form 3244-A primarily is used by tax ex-
07/1982 Destroy Prev Issues Upon Rec Examining Officer's Report Transmittal
aminers to post (via DIS or IDRS) an ad-
Mass Storage Media Used by Examination as a transmittal or vance payment made by a taxpayer. The
Form 3220 is a logsheet used to identify "short no-change report" for estate and gift payment is the result of an audit examina-
magnetic media transferred (inter/intra) to tax cases. EX:E:D Internal Use tion. W:CAS:SP:IMF:R Internal Use
another site. (Any inquiries about the use
of this form are to be directed to Brenda 3233 19401X Each 3259 61505U Each
Starr on 202/283-6738.) M:I:E:CP:O In- 03/1992 Destroy Prev Issues Upon Rec 12/1982 Use/Issue Prev Issue First
ternal Use Report of Gift Tax Examination U.S. Certificate Discharging Property
This form is used by Revenue Agents to Subject to Gift Tax Lien
3228 19391M Each report Gift Tax Adjustments. This revision Form used to certify that the Gift Tax on the
10/1980 Use/Issue Prev Issue First has not changed the form content only gifts made by donor has been fully paid or
Adjustments to Taxable Estate style. CP:EX:E:D Tax Related Public Use provided for. EX:D:E Tax Related Public
This form is used in the revenue agent's Use
report to explain the adjustments to the
taxable estate. CP:EX:ST Tax Related 3241 19409H Each 3282 19439V Each
Public Use 03/1998 Destroy Prev Issues Upon Rec 05/1983 Destroy Prev Issues Upon Rec
Request for Information to Locate Standard Employment Interview Rating
3229 A PG 1 19395E Each Person Form
01/1980 Use/Issue Prev Issue First Form has been revised to remove the Bu- Used for interviewing candidates for Treas-
Computation of Credit for Tax on Prior ury Enforcement Agent and other positions
siness Reply tri-fold format from this form.
Transfers for which an interview is part of the exam-
Postal Service Reform and Regulations
ination requirements. Form revised to re-
Use this form for transferrors dying before have made the BRM self-mailer portion of place personality "trait" characteristics with
1/1/77, continue to use form 3229 for this form obsolete. The form should now behavioral statements and categories to
transfers dying after 12/31/76. The change be used with BRM envelopes that are pre- exhibit the "job-relatedness" of the interview
is due to tax reform act of 1976. printed and bar coded to meet the postal process. M:H:R Internal Use
EX:E:D Tax Related Public Use regulations. The form will now be printed
on bond paper and distributed to each dis- 3289 19443D Each
3229 A PG 2 19396P Each
tribution center for on-demand printing. This 04/1981 Destroy Prev Issues Upon Rec
01/1980 No Previous Issue Authorization for Release of Magnetic
will help reduce cost per piece of Business
Computation of Credit for Tax on Prior Tape File
Reply Mail to the service.
Transfers - Continued (For use when Form 3289 is used by Accounting Techni-
T:M:PS:DFPS Tax Related Public Use
transferee's date of ...) cians to authorize the release of tape files
Use this form for transferees dying before for subsequent processing in service center
1/1/77, continue to use form 3229 pg. 2 computer groups and the National Com-
(Rev. 1/80) for transferee's dying after puter Center. The completed form transmits
12/31/76. The changes are due to the Tax the magnetic tape to the functional area
Reform Act of 1976. EX:O:E Internal Use checked by the Accounting Technician.
OP:FS:S:AAP Internal Use
F-27
Forms
3363 22240Y Pad 3465 22275P Pad 3538 19610K Each
11/1983 No Previous Issue 11/1980 Use/Issue Prev Issue First 07/1981 Destroy Prev Issues Upon Rec
Acceptance of Proposed Disallowance Adjustment Request Serial Number Control Register
of Claim for Refund or Credit Form 3465 is used by Service personnel Form 3538 is used as both a shipping and
This form is completed by the IRS and then when requesting a change to a tax module. a receiving log for mail. However, the origi-
forwarded to the taxpayer when a claim for The completed form is routed to the service nator advises that the form currently is used
refund is disallowed and there is no change center Adjustments Branch for appropriate primarily to record the transmittal numbers
in tax liability. S:C:CP:RC Tax Related action by the tax examiner. assigned to Forms 3210, Document Trans-
Public Use W:CAS:AM:PPG:ATA Internal Use mittal. T:D:D:D Internal Use
3389 19564H Each 3468 12276E Each 3539 22320H Each

05/1992 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers 12/1992 Destroy Prev Issues Upon Rec
Seized Property Notice and Identification Computation of Investment Credit Block Number Control
Tag Used by individuals, estates, trusts, and Form 3539 is used to assign and control
This tag will be attached to each peice of corporations to claim investment credit. block numbers (Document Locator Num-
seized property by the Special Agent. There are separate Instructions available bers) for blocks of tax returns and docu-
CI:S:RPE Internal Use for this item. The catalog number for the ments. The form also provides space to
Instructions is 12277P. show the accumulation of monthly and item
3439 19706D Each OP:FS:FP:F:CO Tax Form or Instruction counts for each return or document.
06/1991 Destroy Prev Issues Upon Rec W:CAS:SP:IMF Internal Use
Statement of Annual Income (Individual)
This form is furnished by the service center
3491 19756J Each 3552 (C) 22335G Each
office clerk to taxpayers to enable them to
Consumer Cooperative Exemption Prompt Assessment Billing Assembly
prepare the required statement of annual
Application (For Exemption From Filing This form is designed primarily for manually
income according to the provisions of their
Forms 1096 and 1099 PATR) processing (assessment action and issuing
accepted offers in compromise. Notice 609 A cooperative that qualifies may use this
must be included when sending this form to first notices) liabilities as non Master File
form to apply for exemption (under Section
the public. OP:C:A:CO:R Tax Related returns, in instances when waiting for regu-
6044(c)) from filing information returns
Public Use lar Master File processing and assessment
(Forms 1096 and 1099-PATR) on patro-
would not be in the best interest of the Go-
nage payments totaling $10 or more to any
3439 A 19707O Each
person during the calendar year.
vernment, or when it is not feasible to pro-
07/1986 Use/Issue Prev Issue First cess the assessment in the Master File. The
T:FP:F:M Tax Form or Instruction
Statement of Annual Income (Corporate) trim size is now 8-1/2 x 11. Parts 3 and 4
Form used by a corporation to report its 3520 19594V Each have 1/2" marginal perforates on the right.
annual income and compute the amount 2001 Min Supply For Late Filers S:CAS:B:R Tax Related Public Use
due under a future income collateral agree- Annual Return to Report Transactions
ment. OP:CO:C:SP Tax Related Public With Foreign Trusts and Receipt of 3558 19627F Each
Use Certain Foreign Gifts 11/1991 Destroy Prev Issues Upon Rec
U.S. persons file Form 3520 to report cer- Technical Coordination Report
3440 19708Z Each tain transactions with foreign trusts, and re- Used by IRS Agents and other field techni-
10/1980 No Previous Issue ceipt of certain large gifts of bequests from cal personnel in the preparation of reports
Adjustments to Statement of Annual certain foreign persons. A separate Form relating to tax abuse, tax inequities, and
Income 3520 must be filed for transactions with administrative problems.
This form is used to set forth the adjust- each foreign trust. CC:DOM:CORP:T Internal Use
ments to a taxpayer's Statement of Annual W:CAR:MP:FP:F:C Tax Form or Instruc-
Income with a recomputation of amount due tion 3559 19628Q Each
thereunder. Form 3440 is obsolete as of 04/1987 No Previous Issue
7/20/94. No replacement information is 3520 A 19595G Each Alimony or Separate Maintenance
available at this time. CP:T:C:O:A:C Tax 2001 Destroy Prev Issues Upon Rec Statement
Related Public Use Annual Return of Foreign Trust with U.S. This form is a questionnaire used to deter-
Beneficiaries mine whether or not alimony or separate
3449 22265T Each IRC Section 6048(c) requires any US per- maintenance payments are includible in the
01/1993 Destroy Prev Issues Upon Rec son who directly or indirectly transfers pro- income of the wife and deductible by the
Referral Report perty to a foreign trust (other than an husband (or vice versa, if paid by the wife).
Form 3449 is used for making referral re- employee's trust or annuity plan as de- CP:EX:E:I Tax Related Public Use
ports to Examination, Employee Plans and scribed in section 404(a)(4)) that has one
Exempt Organization Division. or more US beneficiaries is required to file 3608 19770N Each
S:C:CP:FP:N Internal Use Form 3520-A annually thereafter as long as 02/1989 No Previous Issue
the trust has at least one US beneficiary. Request for Audit Work
3460 19727G Each The period covered by the return is the tax Form is used to request statement sched-
07/1981 No Previous Issue year of the person filing the return. ules and computation from Appeals Audit
Transmittal Memo Accounting Control W:CAR:MP:FP:F:C Tax Form or Instruc- Sections. CC:AP:FS Internal Use
Documents tion
Form 3460 is used to transmit and control 3610 19772J Each
accounts from district or area offices to the 3525 19600O Each 03/1986 Destroy Prev Issues Upon Rec
service center. OP:FS:S:A Internal Use 04/1992 Destroy Prev Issues Upon Rec Audit Statement
Application for Emergency Salary - Form 3610 is a cover sheet for Appeals
Recertified Payment Audit Section Statements, used as sum-
Form 3525 is used to request and support mary sheet on some cases as selected by
issuance of an emergency salary payment. Appeals personnel. CC:AP:FS Internal
M:S:P:S Internal Use Use
F-28
Forms
3614 19776B Each 3645 19810M Each 3774 22460S Pad
Estate Tax Computation of Penalty for Failure to Request for Research
Used in Appeals Branch Offices to compute File Information Returns or Furnish Form 3774 is used to request and record
estate tax, and provide for adjustments to Statements microfilm research data.
the taxable estate year and computation of Audit report and assessment document. W:CAS:AM:PPG:A Internal Use
tax. With the issuance of new form 3614-A, CP:EX:CS Internal Use
this form will be used for persons who died 3774 M 14912L Each
before January 1, 1977 exclusively. 3696 22435H Each 09/1992 No Previous Issue
CP:EX:D:E Internal Use 10/1999 Use/Issue Prev Issue First Non-filer Request for Research
Correspondence Action Sheet This form is being used in conjunction with
3614 A 19777M Each Form 3696 is used by field functions to de-
the Commissioner's Non- filers initiative.
04/1993 Destroy Prev Issues Upon Rec signate the specific correspondence (letter)
T:T:F:O Internal Use
Estate Tax that is to be prepared and mailed to the
Change needed to accomodate phase out taxpayer. T:C:O:A:N Internal Use 3778 19933M Each
graduated rates and unified credit gener- 08/1982 Destroy Prev Issues Upon Rec
ation skipping tax, and increased estate tax. 3696 A 22440A Each
01/1983 Destroy Prev Rev. Immediately Transmittal Memorandum/Application
Current revision is mailed as a part of stat- for Recognition of Exemption
utory notice. CP:EX:ST Tax Related IDRS Correspondence Action Sheet
Form 3696-A is a worksheet used to desig- This form is used by the district offices to
Public Use transmit exemption applications to the Na-
nate the specific C-letter to be generated
3615 19778X Each and mailed to the taxpayer. tional Office. E:O:D Internal Use
12/1982 Use/Issue Prev Issue First T:C:O:A:N Internal Use
3800 12392F Each
Gift Tax
Form 3615 is used for tax computation of
3699 26600G Each 2001 Min Supply For Late Filers
01/1983 Destroy Prev Issues Upon Rec General Business Credit
donors making gifts before January 1, 1977.
Return of Documents to Taxpayer Filers use this formto summarize the gen-
CP:EX:S:S Tax Related Public Use
Form 3699 is used by Taxpayer Relations eral business credit (GBC) if they have; (1)
3615 A 19779I Each Branch Personnel to return documents to more than 1 component of the GBC, (2) any
01/1985 Destroy Prev Issues Upon Rec the taxpayer for the reason checked on the component is a passive activity, (3) any
Gift Tax form. W:CAR:MP Tax Related Public Use carryback/carryforward of a GBC, or (4)
This form is used for Donors making gifts have general credits from an electing large
after December 31, 1976. CP:EX:ST Tax partnership (Box 7 of Sch K-1(Form
3706 19861D Each
1065-B0. OP:FS:FP:F:CD Tax Form or
Related Public Use 03/1981 Destroy Prev Issues Upon Rec
Instruction
Exempt Organizations Determination
3621 19785M Each
Letters Issued
02/1990 Destroy Prev Issues Upon Rec 3809 22475R Pad
To maintain running record of exempt or-
Net Operating Loss Computation - 03/1993 Destroy Prev Issues Upon Rec
ganization determination letters issued by
Individuals and Corporations, and Miscellaneous Adjustment Voucher
District Directors. Copy of this form will ac-
Estates and Trusts Form 3809 is used for non-revenue receipt
company selected cases to National Office
This form is used for computing net operat- credits. S:CAS:B:R Internal Use
for review. CC:DOM:FS Internal Use
ing loss deductions. OP:EX:CS:AP Inter-
nal Use 3707 1 PT (C) 19863Z Each 3844 26705K Each
3621 A 19786X Each Machine Stationery (One-Part Unscheduled Maintenance Report
06/1991 Destroy Prev Issues Upon Rec Multi-Purpose Form) Form 3844 is completed by technicians and
Computation of Net Operating Loss Form 3707 is multi-purpose tabulating vendors to record malfunctions and service
Deduction for Intervening Years stock. It is ruled 3 lines per inch. 3707 1 part computation time of inoperative computer
Modifications will be obsoleted when ADC stock is de- equipment. HQ:SS:MCC:F:P Internal Use
This form is used for computing net operat- pleted. Requestors should substitute F
ing loss deductions. OP:EX:CS:AP Inter- 6695 1 part (4/30/98). T:I:D:D Internal
nal Use Use 3864 41120N Each
3623 19789E Each 3721 19883R Pad I/O Units
04/1985 Use/Issue Prev Issue First 03/1980 Destroy Prev Issues Upon Rec The filled-in Form 3864, along with Forms
Statement of Account Mailing Label for Magnetic Tape(s) 3864-A thru 3864-G, comprise the com-
May be used in certain docketed cases Form 3721 is used to ship magnetic tape(s) puter operating instructions for a computer
settled by stipulation, Rule 155, jeopardy to Service Center Computer Tape Libraries.
assessment, and Joint Committee cases. program. Documentation on these forms is
ISM:M:O Internal Use made upon successful completion of the run
Also may be used in pre-90-day cases
which involve adjustment of prepayment 3753 22450W Each testing of a computer program.
credits. C:AP:ADR&CS General Admin 05/1999 Destroy Prev Issues Upon Rec ISM:T:S Internal Use
Public Use Manual Refund Posting Voucher
Form 3753 is completed by tax examiners
3864 A 41121Y Each
3624 6 PT (C) 26580Z Each and routed to the service center Accounting 08/1986 Destroy Prev Issues Upon Rec
11/1966 Destroy Prev Issues Upon Rec Branch for posting of the manual refund Set-Up Operating Instructions
Machine Stationery - Ruled transaction code (TC 840) to the Master The filled-in Form 3864-A, along with forms
Form 3624 is 3 line/inch stock tabulating File. Accounting technicians then prepare a 3864 and 3864-B thru 3864-G, comprise the
paper used on computer line printing and Std. Form 1166, Voucher and Schedule of computer operating instructions for a com-
automated typing stations to print-out vari- Payments, to authorize the Disbursing puter program. Documentation on these
ous indexes, registers and reports. The Center to issue the refund check.See IRM forms is made upon successful completion
form is ruled with 3 green lines per inch. 21.4.4, Manual Refunds. of the run testing of a computer program.
R:R:T:P Internal Use W:CAS:SP:IMF:R Internal Use ISM:M Internal Use
F-29
Forms
3864 D 41124F Each 3896 26725C Sheet 3926 A 41184H Each
Message List Operating Instructions IMF Tax Package Address Label Quality Standard Input Record
The filled-in Form 3864-D, along with Forms These pressure sensitive labels were used Form 3926-A complements Form 3926,
3864 thru 3864-C and 3864-E thru 3864-G, to provide printers with preprinted labels of Quality Assurance Review Record. The
comprise the computer operating in- all taxpayers names and addresses to at- data on the form will be used to update the
structions for a computer program. Doc- tach to tax packages for mailing. Now they various reports generated by the Quality
umentation on these forms is made upon are used for various smaller IRS mailouts Assurance Review System. R:R:Q Inter-
successful completion of the run testing of to the public. T:S:PD: Tax Related Public nal Use
a computer program. ISM:T Internal Use Use
3927 41185S Each
3903 12490K Each 04/1985 Destroy Prev Issues Upon Rec
3864 E 41125Q Each 10/2001 Min Supply For Late Filers
Quality Review Defect List
02/1981 Destroy Prev Issues Upon Rec Moving Expenses
Form 3927 is used to establish/update de-
Run Description Operating Instructions For optional use to support deductions from
fect lists and the Quality Assurance Master
The filled-in Form 3864-E, along with Forms income for expenses of travel, transporta-
tion (including means and lodging) and ID File. T:W:W Internal Use
3864 thru 3864-D, 3864-F, and 3864-G,
comprise the computer operating in- certain expenses attributable to disposition
3949 22565W Each
structions for a computer program. Doc- of an old residence and acquisition of a new
umentation on these forms is made upon residence for employees moving to a new
Criminal Investigation Information Item
successful completion of the run testing of job location. There are separate Instructions
available for this item. The catalog number This form is used to record and control in-
a computer program. ISM:P Internal Use
for the Instructions is 64324D. As of revision formation items or tips provided by taxpay-
10-98, Form 3903 supercedes Form 3903-S ers in connection with tax violation by other
3864 F 41126B Each and Form 4782. W:CAR:MP:FP:F:I Tax taxpayers. OP:CI:O:T Internal Use
02/1981 Destroy Prev Issues Upon Rec Form or Instruction
360 I/O Units 3949 E 41206K Each
The filled-in Form 3864-F, along with Forms 3911 41167W Each 08/1983 Destroy Prev Issues Upon Rec
3864 thru 3864-E and 3864-G, comprise the 01/1997 Destroy Prev Issues Upon Rec Criminal Investigation Correction /
computer operating instructions for a com- Taxpayer Statement Regarding Refund Deletion Data
puter program. Documentation on these Form 3911 is completed by the taxpayer to This form will be used to update, correct or
forms is made upon successful completion provide the Service with information needed delete data provided on Form 3949.
of the run testing of a computer program. to trace the nonreceipt or loss of the already CI Internal Use
ISM:T:S Internal Use issued refund check. The form contains a
"penalty of perjury" statement which con- 3950 41208G Each
3869 22510N Each forms to Regulations 301-6402-2F. 12/1964 No Previous Issue
01/1995 Destroy Prev Issues Upon Rec W:CAS:AM:PPG:ATA Tax Form or In- Notice of Completion of Employment
General purpose shipping tag - Pouch struction Inquiries
Mail Service-wide means of notifying employees
Form 3869 is a blank, general purpose, 3911 (SP) 31331A Each that investigation of them is completed and
priority mail shipping tag used to transmit 03/2001 Destroy Prev Issues Upon Rec that they are suitable for employment under
bulk shipments between government agen- Taxpayer Statement Regarding Refund provisions of Executive Order 10450 and
cies within the United States. T:I:D:D In- This form is completed by the taxpayer to Treasury Department Order No. 82.
ternal Use provide the service with information needed M:S:P:R Internal Use
to trace the non-receipt or loss of an already
3870 22515Q Each issued refund check. The form contains a 3963 41220O Each
08/1994 Destroy Prev Issues Upon Rec "penalty of perjury" statement which con- 12/1990 Destroy Prev Issues Upon Rec
Request for Adjustment forms to regulations 301-6402-2-F. The International Examiner's Report
Form 3870 is a 3-part snapset prepared form is to be mailed to taxpayers by Cus- Form prepared by the International Exam-
whenever a taxpayer requests an adjust- tomer Service Representatives or to be iner showing the proposed adjustment he
ment to his/her account. This status notice completed in person at Walk-In Offices, and
recommends. IN:I:E Internal Use
is reissued to update the status notice files. processed at Service Centers.
S:C:CP:FP:CGP Internal Use W:CAS:AM:F:DIVIII Tax Form or Instruc- 3963 A 62065B Each
tion 06/1984 No Previous Issue
3891 41150B Each
International Examiners Report
06/1981 Use/Issue Prev Issue First 3913 22535I Each
Service Computation Record 11/1994 Destroy Prev Issues Upon Rec (continuation sheet)
Form is used as worksheet to compute the Acknowledgment of Returned Refund Information needed by National Office Ex-
length of service of a Federal employee. Check amination to monitor examination results of
HR:H Internal Use Form 3913, revised to tell taxpayers they the International Enforcement Program.
may write or call the service center if they Data will be computerized at the National
3893 22525M Pad have questions. Office. IN:I:E Internal Use
01/1989 Destroy Prev Issues Upon Rec W:CAS:AM:PPG:ATA Tax Related Public
Re-Entry Document Control Use 3965 41222K Each
Form 3893 is a control document used to 04/1987 Destroy Prev Issues Upon Rec
identify a block or a partial block of docu- 3915 41170T Each International Enforcement Program -
ments which require reprocessing. The for- 05/1989 Destroy Prev Issues Upon Rec Report on Surveys, Referrals and
mat has been modified to match the Processing Notice and Releases of Examination Activity
sequence of elements entered through the Federal Tax Lien and Other Certificates This form is used to report activity within
Distributed Input System (DIS). Instructions Form 3915 is the transmittal for Notice of International Enforcement Program. It
re use of Form 3893 also are included in Lien (Forms 668) being sent to the local serves as a management information doc-
IRM 3(12)(241)0. W:CAS:SP:IMF:R In- recording office for filing and recording. ument. IN:I:E Internal Use
ternal Use CO:O:SP Tax Related Public Use
F-30
Forms
3975 41235N Each 3997 SHT 3 61611Z Each 4028 A 26810E Each
2000 Special Handling/See Remarks 10/1986 Destroy Prev Issues Upon Rec 01/1988 Destroy Prev Issues Upon Rec
Tax Practitioner Annual Mailing List Reconciliation of General Ledger Service Center Control File Renumber
Application/Update Accounts Adjustment Record (Format Code 310)
Form 3975 is used to update the IRS tax Form 3997 is completed monthly in the Ac- Form 4028-A is for use when listing cor-
professionals mailing file. This form is a counting Control Unit to support certain rections for DIS (Distributed Input System)
component to Publication 1045. Tax Pro- general ledger accounts which must be operator input of service center control file
proven to specific accounts. The data on adjustment records. The design of this form
fessionals must complete Form 3975 in or-
the form is used to alert service center, re- reflects the correct card positions and field
der to receive Package X.
gional office, and National Office manage- titles for SCRS. R:R:A Internal Use
OP:FS:M:T:S Tax Form or Instruction ment of any imbalances between the
various accounts and any processing prob- 4029 41277T Each
3982 22590H Pad
lems within the service center. Note: Pads
of all three sheets will be supplied per qty. Application for Exemption from Tax of
Billing Support for Lien and Certificate ordered. N:CFO:R:S Internal Use
Fees Self-Employment Income and Waiver of
Benefits
Form 3982 is used when lien fees are 3999 41253J Each
For use by members of qualified religious
charged and periodically billed. It is sent 05/1991 Destroy Prev Issues Upon Rec
with Form 668 to the local recording office groups to claim exemption from tax on
Statute Expiration Report
Revision of Form 3999 provides a one step self-employment income.
as an attachment to their claim for paym-
reporting process. Facts leading up to the OP:FS:FP:F:M Tax Form or Instruction
ment of lien fees. OP:CO:C:SP Tax Re-
lated Public Use Statute Expiration and the final disciplinary
action taken. EX:Q:Q Internal Use
4081 41330L Each
3990 22605V Each
Transmittal Memorandum Joint
08/1989 Use/Issue Prev Issue First 3999 T 13048U Each
02/1991 No Previous Issue Committee Case
Reviewers Report
Statute Expiration Report (for TEFRA Form 4081 is used to (1) Transmit Joint
Used as a report on the review of apparent Committee cases to the National Office and
errors committed in the examination of a key cases)
When the entity statute expires, a copy of (2) Notify Examination Division Review Staff
return. Form 886-A is used as the contin- or Appeals Branch Office of the date the
this form must be placed in the tax return
uation sheet. CP:EX:ST:PC Internal Use file for every partner/shareholder. case cleared Joint Committee and the des-
EX:E:S Internal Use tination of the case file. EX:E:S Internal
Use
3996 26750N Pad 4008 A 14693N Each
05/1987 Destroy Prev Issues Upon Rec 07/1992 No Previous Issue 4089 22650Y Each
Tax Revenue Receipts Recap Seized Property Report Update 01/1983 Destroy Prev Issues Upon Rec
Form 3996 is used to reconcile revenue re- This form will be used to report any change Notice of Deficiency - Waiver
ceipts included in the general ledger with in the status of seized assets from seizure This form provides taxpayer(s) an opportu-
those revenue receipts applied to the indi- to final disposition. Will also be used with nity to pay assessed tax and then file for
vidual accounts. W:FS:S:A:A Internal Use the Asset Tracking System. refund at a later date. EX:E:D Tax Re-
CI:RD:TD Internal Use lated Public Use
3997 SHT 1 26751Y Each 4016 41270U Each 4089 A 41335O Each
Reconciliation of General Ledger Consent Fixing Period of Limitation Notice of Deficiency Statement
Accounts Upon Assessment of Employment or This form used to provide separate notation
Form 3997 is completed monthly in the ac- Miscellaneous Excise Taxes Against a for increase in tax and penalties under de-
counting control unit to support certain Transferee ficiency. EX:Q:Q Tax Related Public Use
Used to secure agreement to extend the
general ledger accounts which must be
statutory period of limitation by a transferee
proven to specific accounts. The data on
in employment or miscellaneous excise tax 4089 B 29000E Each
the form is used to alert service center, re- cases where the transferee liability arises
gional office, and National Office manage- 10/1999 No Previous Issue
on liquidation of a corporation or partner- Notice of Deficiency - Waiver
ment of any imbalances between the ship, or on a reorganization within the me-
various accounts and any processing prob- This form provides taxpayer(s) an opportu-
aning of 368 (a) of the code.
lems within the service center. Note: Pads nity to pay assessed tax and then file for
S:C:CP:S:T Tax Related Public Use
of all 3 sheets will be supplied per quantity refund at a later date. This is the same as
4019 26760J Each Form 4089, however, it is used for the Re-
ordered. N:CFO:R:S Internal Use
01/1981 Destroy Prev Issues Upon Rec port Generation Software (RGS) program.
3997 SHT 2 61610O Each Error Register Control OP:EX:CS Tax Related Public Use
10/1986 Special Handling/See Remarks Form 4019 is used for routing and control-
Reconciliation of General Ledger ling Error Register records transmitted from 4104 41345K Each
the Error Corrections Branch to the Tran- 02/1975 Destroy Prev Issues Upon Rec
Accounts
scription Branch. R:R:R Internal Use Appointment Checklist
Form 3997 is completed monthly in the Ac-
Checklist of Important items which must be
counting Control Unit to support certain considered in the appointment process.
general ledger accounts which must be
4028 26805L Each
01/1988 Destroy Prev Issues Upon Rec HR:P:E Internal Use
proven to specific accounts. The data on
Service Center Control File Adjustment
the form is used to alert service centers, Record (SCCF Format Code 216) 4135 41381C Each
regional office, and National Office man- Form 4028 is used to list corrections for DIS 10/1998 Destroy Prev Issues Upon Rec
agement of any imbalances between the (Distributed Input System) operator input of Criminal Investigation Control Notice
various accounts and any processing prob- service center control file adjustment re- Form 4135 is used to control assessment
lems within the service center. Note: Pads cords. This status notice is being reissued and collection actions relating to taxpayers
of all 3 sheets will be supplied per quantity to show the correct reorder point. under investigation for possible criminal ac-
ordered. N:CFO:R:S Internal Use T:S:R:A Internal Use tivity. OP:CI:O:T Internal Use
F-31
Forms
4136 12625R Each 4157 41403F Each 4194 41436A Each
Credit for Federal Tax Paid on Fuels Special Enrollment Examination List Revocation of Tax Exempt Status
Used by any individual, estate, trust, or Used to list candidates for the Special En- To be submitted by EP/EO Division for
corporation including small business corpo- rollment Examination. List is required by changes required in Publication 78, cumu-
rations and domestic international sales district coordinators for administering the lative list of Exempt Organizations.
corporations, claiming credit for Federal 1984 Special Enrollment examination. CP:E:FS Internal Use
Excise Tax on the number of gallons of ga- Changes made to instructions regarding fee
soline, and special fuels used. Former users 4196 41438W Each
credits and address change. HR:DP In- 03/1993 Destroy Prev Issues Upon Rec
of Form 4136-T will now use Form 4136. ternal Use Collection Monthly Report of Offer in
Prescribing Instructions: IRC Secs.
Compromise Activity
39,4041,4081,6420,6424 and 6424. 4159 22690I Each Form 4196 is used to report Collection
OP:FS:FP:F:M Tax Form or Instruction 04/1983 Use/Issue Prev Issue First function Offer in Compromise activity via
Payment Tracer Request Report Symbol NO-5000-108.
4137 12626C Each Form 4159 is used by Collection personnel CO:O:2:SP Internal Use
2001 Min Supply For Late Filers to record Payment Tracer inquiries.
Social Security and Medicare Tax on S:C:CP:FP:CG Internal Use 4206 41448S Each
Unreported Tip Income 06/1982 Destroy Prev Issues Upon Rec
Filed by an employee who received tips 4161 41405B Each Evaluation Guide and Worksheet
subject to F.I.C.A. tax but failed to report 05/1990 Destroy Prev Issues Upon Rec Form 4206 is used as a worksheet by po-
them to his employer. It can also be used Transfer Memorandum of Tax Court sition classifiers in applying classification
by an employee whose Form W-2 shows Cases guidelines for supervisory positions in the
uncollected employee F.I.C.A. tax. Con- The purpose of this form is to facilitate the operating divisions of the Service Centers.
tains Form 1040 Schedule U at the bottom interregional transfer of Tax Court cases Minimal use by Districts. HR:P:P Internal
of page one, (US Schedule of Unreported without necessity of a special memoran- Use
Tip Income). Prescribing Instructions: IT dum. CC:DOM:FS Internal Use
Emp. IRC sec. 3102; Regs. sec. 4208 22735K Each
31.3102-3(d); Regs. sec. 31.6011(a)-1(d). 04/1979 Use/Issue Prev Issue First
4180 22710P Each
Case Index Card - Special Procedures
OP:FS:FP:F:I Tax Form or Instruction 02/1993 Destroy Prev Issues Upon Rec
Function
Report of Interview with Individual Form 4208 is used by Special Procedures
4141 41388B Each Relative to Trust Fund Recovery Penalty
09/1981 Destroy Prev Issues Upon Rec function personnel to control case activities
or Personal Liability for Excise Tax others than those covered by Forms 4477,
Record and Report of Vouchers Sampled
Form 4180 is used to document the re- 2552, and 2545. OP:CO:C:SP Internal
With this revision Form 4142 is superseded
sponses to questions asked during the Use
by Form 4141. Used for reporting amounts
course of an interview with an individual
of errors detected in vouchers selected for
relative to either a trust fund recovery pen- 4217 41455H Each
audit under the statistical sampling proce- 12/1980 Destroy Prev Issues Upon Rec
alty or personal liability for excise tax.
dures. F:F Internal Use Duplicate Exemption and Alimony
S:C:CP:FP:E Internal Use
Inquiry
4143 41390N Each
4181 41422M Each This form used to request collateral exam-
11/1989 No Previous Issue ination in another district to resolve an ex-
Large Case Identity Record emption issue. EX:E:D Internal Use
Prepared in districts to show identifying in- Questionnaire Relating To Federal Trust
formation of primary taxpayer in large case Fund Tax Matters Of Employer
Form 4181 is used to obtain information
4221 41458O Each
examinations. Form is prepared in triplicate; 03/1980 Destroy Prev Issues Upon Rec
original to N.O., duplicate to region, and tri- from taxpayer's employees in the course of
Remittance Control Number Record
plicate retained in district offices. 100 Percent penalty investigation. Form 4221 is used to control blocks of re-
EX:C:N Internal Use CO:O:I:SP Tax Related Public Use mittances which are processed through en-
coder machines. R:R:D Internal Use
4149 41394F Each 4183 22720L Each
01/1993 Destroy Prev Issues Upon Rec 02/1993 Use/Issue Prev Issue First 4222 41459Z Each
Information to Correct Invalid Social Recommendation re: Trust Fund 12/1986 Destroy Prev Issues Upon Rec
Security Number Recovery Penalty Assessment Closing Agreement Checklist
Form 4149 is prepared by Taxpayer Service Form 4183 is used to make a recommen- This form is used to facilitate review of
personnel and sent to the taxpayer whose dation for assertion of a Trust Fund Recov- closing agreements. CC:AP:PT Internal
SSN or last name does not agree with IRS ery Penalty against responsible persons. It Use
records. The taxpayer provides verification is initiated by Revenue Officers at the area
data and returns the form to IRS. office level. S:C:CP:FP:E Internal Use 4229 41464S Each
OP:FS:S Tax Related Public Use 05/1987 Use/Issue Prev Issue First
4190 41432I Each Robbery Instruction Card
4149 (SP) 14798R Each 02/2002 Destroy Prev Issues Upon Rec Card to be posted in cashier/teller cages.
01/1993 No Previous Issue Order Blank for Tax Forms and Form to be filled out in case of robbery.
Publications HR:E Internal Use
Information to Correct Invalid Social
Security Number (Spanish Version) Form 4190 is used by the Area Distribution 4231 41466O Each
Form 4149 SP is sent directly to taxpayers Centers to fulfill orders for Tax Forms re- 07/1998 Destroy Prev Issues Upon Rec
to notify them that their Social Security quested by Taxpayers. Scheduling Document (January-June
Number or last name is different from IRS W:CAR:MP:M:L Internal Use 1998)
records. The form provides areas for the Form 4231, a worksheet for the period
taxpayer to fill in to correct the difference. 4190 F 64677T Each January-June, is used by Management
This form has deemed necessary due to the 09/1987 Min Supply For Late Filers Support Branch personnel to develop the
increase in Hispanic population in the Order Blank for Distribution Center service center semi-annual workload and
United States of America. T:T:AP Gen- (Peel-Off Label) staff hour schedule. OP:C:A:Q:R Internal
eral Admin Public Use HR:F:P Tax Related Public Use Use
F-32
Forms
4231 A 62314N Each 4318 22800U Each 4351 41574P Each
Scheduling Document (July - December Examination Workpapers Interest Computation - Estate Tax
1998) This form is used for pre-examination plan- Deficiency on Installment Basis
Form 4231-A is a worksheet used by Man- ning, as a cover sheet and index for exam- Form 4351 is used to assess deficiencies
agement Support Branch personnel to de- ination workpapers. on Federal Estate Tax returns and for issu-
velop the service center semiannual CP:EX:CS:SCP Internal Use ing notice and demand on past due install-
workload and staff hour schedule for the ments. A copy of the filled-in Form 4351 is
period July-December. OP:C:A:O Internal 4318 A 41546X Each mailed to the taxpayer along with a notice
Use 01/1981 Use/Issue Prev Issue First of tax due. District tax auditors complete a
Continuation of Examination portion of Form 4351 and route it to the
4238 41473D Each Workpapers service center tax account technician for
11/1981 Destroy Prev Issues Upon Rec This continuation sheet is used with Form completion. R:R:A:S Tax Related Public
Report of Potential For Advancement 4318. S:C:CP:I Internal Use Use
This form is used to request information
from supervisors regarding an employee's 4323 41554X Each 4361 41586H Each
potential for advancement. HR:H:R:P In- 06/1985 Destroy Prev Issues Upon Rec 12/1999 Min Supply For Late Filers
ternal Use Notice of Status Change of Cleared Application for Exemption From
Employee Self-Employment Tax for Use by
4241 41476K Each Form is filled-out by Personnel Division to Ministers, Members of Religious Orders
07/1976 Destroy Prev Issues Upon Rec notify Security Division of employee's For use by members of qualified religious
Intern Candidate Performance Appraisal change in status. HR:H:R:P Internal Use groups to claim exemption from tax on
and Report of Potential self-employment income. T:FP:F:I Tax
Form 4241 is used to obtain evaluations of Form or Instruction
present employees who have applied for 4324 41555I Each
the Intern Program. HR:P:E Internal Use 02/2001 Destroy Prev Issues Upon Rec 4364 22870S Pad
Security Clearance Review and 06/1986 Use/Issue Prev Issue First
Refresher Briefing Delinquency Computations
4253 41486G Each Form 4324 is used to facilitate the annual Form 4364 provides a uniform way for Re-
09/1999 Destroy Prev Issues Upon Rec review of all security clearances. This form venue Officers to report and assert appro-
Authorization for Moving Expenses also directs employees to the Security and priate penalties and interest for certain
delinquent tax returns secured (such as
Form 4253 is used for authorization for re- Safety web site for a security refresher.
Forms 1040, 1041, 1120, and 706) which
imbursement of moving expenses incurred A:PS:PSO Internal Use
do not have preprinted penalty blocks.
by IRS employees. CFO:S:T Internal Use
4338 22820M Pad S:C:CP:FP:N Internal Use
4255 41488C Each Information or Certified Transcript
4365 41590P Each
08/2000 Destroy Prev Issues Upon Rec Request
Criminal Investigation Division
Recapture of Investment Credit Form 4338 is used to request either infor-
Chronological Worksheet
Individuals, estates, trusts, or corporations mation on or a transcript of an ADP or This form is used as a chronological record
that dispose of investment credit property non-ADP account. OP:C:A:E:CSC Inter- of investigated leads and evidence for use
before the end of the useful life years cate- nal Use with each prosecution case. CI Internal
gory used in computing the credit, may use Use
this form to compute the recapture tax if the 4338 A 22825P Each
maximum credit allowable has been al- 05/1980 Destroy Prev Issues Upon Rec 4366 41591A Each
lowed at the time disposition. The prescrib- IMF Information or Certified Transcript 12/1981 Destroy Prev Issues Upon Rec
ing instructions for Form 4255 are Regs. Request Wage Claim Waiver Against Federal
Secs. 1.37-4(a) (1).1.47-5(a) (1) and Form 4338-A is used to request either in- Agencies
1.47-6(a)(1). T:FP:F:CD Tax Form or In- formation on or a transcript of an account Form 4366 is used by employees who are
struction on the Individual Master File (IMF). enrolled in an economic or educational op-
ISM:D Internal Use portunity program for which the agency
4282 41510V Each pays no salary. HR:H:R:P Internal Use
10/1985 Destroy Prev Issues Upon Rec 4340 27000K Each
Twelve Month Service Agreement 03/2000 Use/Issue Prev Issue First
Prepared by employees and given to su- Certificate of Assessments and 4367 41592L Each
pervisory official as a prerequisite to issu- Payments 01/1968 Destroy Prev Issues Upon Rec
ance of order authorizing employee's Form 4340 is used by service centers to Position Evaluation Summary,
change in post of duty at Government ex- certify a taxpayer's account. Supervisory Grade Evaluation Guide,
pense. F:S Internal Use W:CAS:AM:PPG:ATA Internal Use Part II
This form provides classifiers with an eval-
4293 41519Q Each 4349 41572T Each uation guide when classifying positions ac-
08/1994 Destroy Prev Issues Upon Rec 05/1993 Destroy Prev Issues Upon Rec cording to Part II of CSC's Supervisory
Employee Master File Change Notice Computation of Estate Tax Due With Grade Evaluation Guide. HR:H:R Internal
Form 4293 is prepared by management Return and Annual Installment Use
assistants in the Reports Unit to input cor- The filled-in Form 4349 is essential for is-
rections to the Employee Master File. Al- suing an installment notice and demand on 4368 41593W Each
though Form 4293 is an On-Demand item, current Federal Estate Tax accounts. 10/1988 Destroy Prev Issues Upon Rec
an initial shipment of 10 pads of 100 sheets S:C:CP:ST:EG Internal Use Transmittal to National Office Appeals
is to be shipped to each service center for This form is used to request and to transmit
user convenience. T:W Internal Use Technical Information. CC:AP:PT Internal
Use
F-33
Forms
4376 41599K Each 4404 A 61615R Each 4437 27025F Each
01/1982 Destroy Prev Issues Upon Rec 01/1984 No Previous Issue 01/1985 Destroy Prev Issues Upon Rec
Report of Investigation (IRC 7425 or 2410 Computation of Income Tax for Years EO Document Transmittal
USC) After 1981 Form 4437 is partially filled in by the using
Form 4376 is used to determine whether Audit report form for computing income tax service center to indicate why an EO docu-
the Government should redeem a piece of deficiences or over assessments of life in- ment cannot be posted. The form is then
property that has been sold at a foreclosure surance companies. EX:C:I Tax Related forwarded to a Key District Office for com-
sale for possible later resale at a higher Public Use pletion and return to the service center.
price. The result of such sale would be to OP:E:EP:FC Internal Use
satisfy a taxpayer's outstanding tax liability. 4406 B 41628C Each
CP:CO:C:SP Internal Use 05/1976 Use/Issue Prev Issue First 4442 22950B Pad
Gains and Losses from Sales or 10/2000 Destroy Prev Issues Upon Rec
4387 61614G Each Exchange of Property Inquiry Referral
11/1980 Destroy Prev Issues Upon Rec This form is used by IR Agents in reporting Form 4442 is used by Taxpayer Service
Policyholder's Share of Investment Yield adjustment resulting from examination of Assistors to record a taxpayer's request in
Form used by IRS agents in reporting an Insurance Companies. EX:E:D Internal regards to his/her tax return. This form is
adjustment resulting from examination of Use also used to record the action taken.
Insurance Companies. EX Internal Use W:CAS:AM:PPG:ATA Internal Use
4417 A 22910R Pad
07/1994 Destroy Prev Issues Upon Rec 4443 41659B Each
4389 41610W Each Request for Federal Tax Deposit Coupon 02/1993 Use/Issue Prev Issue First
01/1984 Destroy Prev Issues Upon Rec Books Summons Referral
Adjustment to Reserves and Required Form 4417-A is prepared by Taxpayer Ser- Form 4443 is used in failure to comply with
Interest vice personnel to document (record) for in- summons cases for reporting factual situ-
This form is used by IR Agents in reporting put through IDRS all telephone requests ations to District Counsel.
Adjustment resulting from examinations of from FTD taxpayers for FTD forms. S:C:CP:FP:E Internal Use
Insurance Companies. Check box for Sec- S:CAS:B:R Internal Use
tion 810 (c)(6) is added. EX:C:N Tax Re- 4446 27030Y Pad
lated Public Use 4419 41639J Each 11/2000 Destroy Prev Issues Upon Rec
08/1999 Destroy Prev Issues Upon Rec Payment Tracer Research Record
4392 41613D Each Application for Filing Information Form 4446 is a multi-functional form ussed
04/1974 Use/Issue Prev Issue First Returns Magnetically/Electronically to record the research undertaken on a
Other Amounts of Income Form 4419 is submitted to obtain approval payment tracer. The form contains a
This form is used by IR Agents in reporting for those payers or agents who desire to file checklist of necessary research action
adjustments resulting from examinations of information returns either magnetically or needed. The completed form remains with
insurance companies. EX:E:D Internal electronically. The form also is submitted the case file, which ultimately is retired to
Use whenever users either change from com- the Files Unit. It assists in distinguishing
patible tapes or resume reporting via tape between preliminary and hardcore func-
4393 41614O Each after a lapse of one or more years. tional responsibilities. Instructions con-
07/1974 Use/Issue Prev Issue First IS:M:P:I:IS Tax Related Public Use tained in IRM 21.5.7 Payment Tracers.
Death Benefits, Etc. W:CAS:AM:PPG Internal Use
This form is used by IR Agents in reporting 4421 41641V Each
adjustments resulting from examinations of 04/1987 Destroy Prev Issues Upon Rec 4451 PT II 62425V Each
Insurance Companies. EX:C:N Internal Declarations - Executor's 08/1986 Destroy Prev Issues Upon Rec
Use Commissioner's and Attorney's Fees C.E.P. Case Status Report - Part II
Form is used in situations where the attor- Form 4451 (Part II) is prepared and main-
4398 41619R Each ney fees and executor commissioners may tained by Case Manager on each examina-
02/1968 Destroy Prev Issues Upon Rec have been divided between the estate and tion in process. The information is updated
Dividends Paid the beneficiary. EX:E:D Tax Related quarterly or as requested by region or Na-
This form is used by IR Agents in reporting Public Use tional Office Management to reflect pro-
adjustment resulting from examinations of gress on examination or plan changes.
Insurance Companies. EX:E:D Internal 4422 41642G Each EX:C:N Internal Use
Use 10/1986 Use/Issue Prev Issue First
Application for Certificate Discharging 4451 PT III 41668M Each
4399 41620S Each Property Subject To Estate Tax Lien 08/1986 Use/Issue Prev Issue First
06/1974 Destroy Prev Issues Upon Rec This form is complete by an executor, ad- C.E.P. Case Status Report - Part III
Deductions for Dividends to Policy ministrator, or other interested party, for re- Form 4451 (Pt. III) is prepared and main-
Holders questing release of any or all of the tained by Case Manager on each examina-
This form is used by IR Agents in reporting Property of an estate from the Estate Tax tion in process. The information is updated
adjustment resulting form examinations of Lie OP:EX:ST:EG Tax Related Public Use quarterly or as requested by region or Na-
insurance companies. EX:C:N Internal tional Office Management to reflect pro-
Use gress or examination or plan changes.
4425 41644C Each EX:C:N Internal Use
4402 41623Z Each 02/1982 Use/Issue Prev Issue First
07/1976 Destroy Prev Issues Upon Rec Public Sale Bid Tabulation
Analysis of Surplus Accounts Form 4425 is used to tabulate (summarize)
This form is used by IR Agents in reporting bids received via sealed bid or public auc-
adjustments resulting from examinations of tion on property offered for sale.
Insurance Companies. EX:C:B Internal CO:O:FP Internal Use
Use
F-34
Forms
4461 41676M Each 4466 12836A Each 4488 23020O Each
03/2000 Destroy Prev Issues Upon Rec 12/2000 Destroy Prev Issues Upon Rec 02/1985 No Previous Issue
Application for Approval of Master or Corporation Application for Quick Revenue Officer Report for the Special
Prototype Defined Contribution Plan Refund of Overpayment of Estimated Procedures function of Proof of Claim
This application used by trade or profes- Tax Proceeding
sional organizations, banks, insurance Used to apply for a "Quick" refund of over- Form 4488 is used by SP to request addi-
companies, or regulated investment com- paid estimated tax. Must be filed before the tional information in a proof of claim pro-
panies to obtain initial approval and regular tax return is filed. Prescribing In- ceeding. It is also used to notify SP of proof
amendment of the form or a master or pro- structions: IT-IRC sec 6425; Reg. sec. of claim proceedings filed (either Federal
totype pension, annuity, or profit-sharing 1.6425-1(b). OP:FS:FP:F:C Tax Form or or State). SC:CP:FP:TI Internal Use
plan that does include self-employed indi- Instruction
4490 41704T Each
viduals. T:FP:F Tax Form or Instruction 04/1987 Use/Issue Prev Issue First
4477 41690Q Each
Proof of Claim for Internal Revenue
Taxes
4461 A 11416U Each Civil Suit Recommendation
Form 4490 is used as a claim by the U.S.
03/2000 Destroy Prev Issues Upon Rec Form 4477 is used to obtain approval from
for tax liabilities due in court proceedings
Application for Approval of Master or the Technical Support Unit for civil suit ac- (i.e. insolvencies other than bankruptcy and
Prototype and Regional Prototype tion to be taken prior to the date the statu- decendent's estates). S:C:CP:FP:TI Tax
Defined Benefit Plan tory period for collection of taxes expires. Related Public Use
Used for application for initial approval of a S:C:CP:FP:TI Internal Use
master or prototype defined benefit pension 4491 A 41706P Each
plan under Sections 401(a), 414(j), and 4478 41691B Each 06/1979 Destroy Prev Issues Upon Rec
501(a) of the Internal Revenue Code. Form 07/1987 Destroy Prev Issues Upon Rec Proof of Claim for Internal Revenue
includes new TEFRA requirements. Civil Suit Checklist Taxes (Bankruptcy Acts Proceedings -
T:FP:F:C Tax Related Public Use Form 4478 is a guide used by revenue offi- Administrative Claims)
cers recommending a civil suit for collecting Form 4491-A is used only for administrative
4461 B 10235P Each taxes. The form assures coverage of all claims of the U.S. for tax liabilities due in
03/2000 Destroy Prev Issues Upon Rec matters required in the recommendation. court bankruptcy proceedings.
Application for Approval of Master or CP:CO:O:2:SP Internal Use CP:CO:C:SP Tax Related Public Use
Prototype Defined Contributio
Purpose of Form 4461-B is used for ap- 4479 41692M Each 4505 41720T Set
proval of a plan submitted by a mass sub- 01/1981 Destroy Prev Issues Upon Rec 11/2001 Destroy Prev Issues Upon Rec
mitter on behalf of an adopting sponsoring Lien and Claimant Data - Civil Suit Reopening Memorandum
organization or sponsor, which is based on Form 4479 is used to record the details of Form 4505 is used by Compliance function
a plan submitted by the mass submitter. liens and other claims. examiners to obtain Management approval
CP:CO:O:2:SP Internal Use to reopen a closed case according to IRS
T:FP:F:C Tax Related Public Use
Policy Statement P-4-3 guidelines. The re-
4463 41678I Each 4480 41693X Each examination would validate the subsequent
03/1996 Destroy Prev Issues Upon Rec 09/1989 Destroy Prev Issues Upon Rec "tax adjustment unfavorable to the tax-
Request for Technical Advice Property Description - Civil Suit payer" action, S:C:CP:RC:EGP Internal
Used by District Directors, Appeals Offices Form 4480 is used for describing property Use
and O:I:O to transmit requests for technical involved in the civil suit recommendations
and the suits against the Government. 4506 41721E Each
advice to the National Office. Form is now 05/1997 Destroy Prev Issues Upon Rec
on the On-Demand Program. CP:CO:O:2:SP Internal Use
Request for Copy or Transcript of Tax
CC:DOM:CORP:T Internal Use Form
4481 41694I Each
08/1990 Destroy Prev Issues Upon Rec Form 4506 is used by taxpayers to request
4464 41679T Each copies of their tax returns. Form NATF-67
04/1994 Destroy Prev Issues Upon Rec Transmittal - Legal Action
will no longer be sent to taxpayers for pay-
Daily Performance Adjustments Log Form 4481 is used to transmit counsel suit
ment. OP:FS:FP:F:M Tax Related Public
Form 4464 is prepared by management recommendations and data required in de-
Use
assistants in the Reports Unit to input cor- fense suits against the Government.
rections to employee performance records. CP:CO:O:2:SP Internal Use 4506 A 41722P Each
T:W:W Internal Use 10/2001 Min Supply For Late Filers
4485 41699L Each Request for Public Inspection or Copy
4465 41680U Each 02/1981 Destroy Prev Issues Upon Rec of Exempt Organization Tax Form
01/1995 Destroy Prev Issues Upon Rec Coordinated Examination Support This form is used to request a copy of an
Daily Production Adjustments Log Request exempt organization's return or to inspect
Form 4465 provides a ready reference to This form is prepared in districts for sub- an exempt organization's return. It is also
the adjustments made in the service center mission to ARC (Examination) on each used to request an aperture card of Forms
Production Control and Performance Re- large case in which support time will be 990-PF. W:CAR:MP Tax Form or In-
porting System. The form is completed by needed in the ensuing fiscal year, both for struction
Reports Unit personnel who route it to DIS cases in process, if not previously re-
(Distributed Input System) operators for in- quested, and those to be initiated. Also 4508 41725W Each
put into the WP&C (Work Planning and used to request needs for support time 02/2002 Destroy Prev Issues Upon Rec
Control) system. T:W:W Internal Use arising during ensuing fiscal year. Revocation of Voluntary Allotment
EX:N:N Internal Use Used to revoke any voluntary allotments of
pay. Employee Express is used to revoke
most voluntary allottments. There are ex-
ceptions. New employees, diabled or visu-
ally impaired employees must use the
printed form. A:PS:PM:P Internal Use
F-35
Forms
4523 23075X Pad 4537 41748V Each 4562 (U) 15789Q Each
02/1993 Destroy Prev Issues Upon Rec 05/1985 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
Case Index Card Record of Assessment Roster of Eligibles for Promotion and Depreciation and Amortization
of Trust Fund Recovery Penalty or Promotion Certificate For optional use by individuals, estates and
Personal Liability for Excise Form is partially filled in by personnel of- trusts, partnerships, corporations claiming
This control card allows the reviewing offi- fices and completed by supervisors select- depreciation. There are separate in-
cial (Group Supervisor) to follow the pro- ing employees for promotion. Form is a structions available for this item. The cata-
gress of the 100-percent penalty case at a record of all candidates being considered log number for the Instructions is 12907Y.
glance. The various required actions are for a vacancy. Shows criteria for selecting This particular form is coded with a (u) and
recorded by date so that appropriate fol- highly qualified candidates, and shows will be distributed to POD's in the western
low-ups can be easily determined for en- employee(s) actually selected. region. This is a forms distribution test be-
suring that a final disposition is made of the HR:H:R Internal Use ing monitored by Southwest region. This
case. OP:CO:C:SP Internal Use form will be for one time use.
4549 23105A Each W:CAR:MP:FP:F:C Tax Form or Instruc-
4526 23080Q Each 09/2001 Destroy Prev Issues Upon Rec tion
05/1971 Use/Issue Prev Issue First Income Tax Examination Changes
(Reinforced sheets for mounting Form 4549 is the basic report form prepared 4563 12909U Each
Exhibits) by examining officials for regular agreed, 12/1998 Min Supply For Late Filers
Form 4526 is a blank sheet with four, individual and corporate income tax cases. Exclusion of Income for Bona Fide
1/4-inch holes drilled at the top and a rein- The required taxpayer signature confirms Residents of American Samoa
forcing strip across the back at the top. The agreement with the proposed liability. This form is used by a US citizen who
form is used for mounting exhibits submitted S:C:CP:I Tax Related Public Use worked in a U.S. possession and who
with special agent reports. CI:S:RPE In- wanted to see if they qualified for the "pos-
ternal Use 4549 A 23110T Each session exclusion". OP:FS:FP:F:I Tax
4526 A 23081B Set Income Tax Examination Changes
10/1982 No Previous Issue Form 4549-A is the basic report form pre- 4564 23145K Each
(Mounting sheet tab dividersfor Exhibits) pared by examining officials for unagreed 06/1988 Use/Issue Prev Issue First
Form 4526-A is used by Special Agents to ("excepted" agreed), individual and corpo- Information Document Request
mount exhibits contained within their pros- ration income tax cases. (NOTE: The form Used by revenue agents to request docu-
ecution reports. The 6-tab divider set is does not require the taxpayer's signature for ments from taxpayers. CP:EX:CS:C Tax
shrink wrapped in packages of 25 with co- consent to assessment and collection.) Related Public Use
lored slip sheets between each set. When
S:C:CP:I Tax Related Public Use
placing an order, please requestthe number 4570 41779U Each
of sets needed. CI:S:RPE Internal Use 4549 B 23120P Each 11/1990 Destroy Prev Issues Upon Rec
07/1980 Use/Issue Prev Issue First Chargeout Card
Income Tax Examination Changes This form is used in personnel files to
4526 B 60127U Each
This is a continuation sheet used with
11/1998 Use/Issue Prev Issue First maintain satisfactory control over the re-
Forms 4549, 4549-A and 4605 and 4605-A lease of official personnel folders.
(6-position dividers showing
when there are more adjustments than lines A:PS:TP Internal Use
"APPENDIX" on each tab)
Form 4526-B is used to identify appendixes provided on the basic form. EX:E:D Tax
within a special agent prosecution report. Related Public Use 4571 41780V Pad
OP:CI:O:T Internal Use
4549 E 13383E Each Explanation for Filing Return Late or
4527 41739K Each 05/1993 Destroy Prev Issues Upon Rec Paying Tax Late
04/2000 Destroy Prev Issues Upon Rec Income Tax Discrepancy Adjustments Form 4571 is used by a taxpayer to explain
Employee Application for This form was revised to add changes to either the late filing of a tax return or the late
Reimbursement of Expense Incurred the adjustments processed used by EP/EO paying of a tax liability. CP:CO:C:SP Tax
upon Sale and/or Purchase of Residence Division. OP:E:EP:FC Tax Related Public Related Public Use
Upon Change of Official St Use
This revision was effected to show the in- 4582 A (C) 41797Q Each
crease in the aggregate amount of ex- 4557 41768N Each 04/1993 Destroy Prev Issues Upon Rec
penses, which may reimbursed for selling 01/1981 Destroy Prev Issues Upon Rec Certification of Completion
of old residence or purchasing a new resi- New First-Level Manager Training Form 4582-A includes a blank signature line
dence. M:CFO:S:T-BE400 Internal Use Use of this form is mandatory for service- for signature of field training officers. This
wide uniformity in recording new first-line revised version will allow the automated
manager's training needs, basis for deter- completion of training certificates on ARTS.
4532 41744D Each mination of needs, and formal training ac- HR:H:T:P Internal Use
01/1981 Destroy Prev Issues Upon Rec tually provided. The training offices
Retirement Computation Record responsible for the training of new manag- 4585 23185U Each
This form is prescribed to provide retirement ers are responsible for maintaining this form 06/1991 Destroy Prev Issues Upon Rec
computation counsel for employees on an for inclusion in the individual's personnel Minimum Bid Worksheet
optional basis. HR:P:E Internal Use file. HR:T:M Internal Use Form 4585 is used by revenue officers to
document certain seizure and sale activ-
4536 23095P Each 4562 12906N Each ities. S:C:CP:FP:E Tax Related Public
06/1991 Use/Issue Prev Issue First 2001 Min Supply For Late Filers Use
Application for Promotion/Reassignment Depreciation and Amortization
Form 4536 is used by employees to request For optional use by individuals, estates and 4589 23195Q Pad
consideration for any vacant postions. Sep- trusts, partnerships, and corporations 11/1998 Destroy Prev Issues Upon Rec
arate cards are required to request consid- claiming depreciation. There are separate Lost or Forgotten I.D. Badge Record
eration for more than one kind of position Instructions available for this item. The ca- This form is used in conjunction with the
and grade, more than one organization or talog number for the Instructions is 12907Y. IRS Personnel Identification System. It is to
more than one post of duty. A:PS:PM In- W:CAR:MP:FP:F:C Tax Form or Instruc- be used by employees who lose or forget
ternal Use tion their ID badges. A:RE Internal Use
F-36
Forms
4598 23205B Set 4621 41830Q Each 4668 23275Z Each
Form W-2, or 1099 Not received or Report of Examination - Exempt Employment Tax Examination Changes
incorrect Organization Report
Form 4598 is a three-part form that notifies Used by agents in preparing examination This form is a basic report used for Em-
an employer or payer that an employee has reports. CP:E:FC Internal Use ployment Tax Examination of FICA and In-
not received a Form W-2 or 1099, or the come Tax. reform act of 1986 enacted new
forms have incorrect information. It also 4626 12955I Each irc 6721 and 6722 for penalties on failure to
has a part that goes to employees and no- 2001 Destroy Prev Issues Upon Rec file/furnish forms w-2. to insert "form w-2c"
tifies them of the action IRS has taken. Alternative Minimum Tax - Corporations in place of "this statement".
W:CAS:AM:PPG Tax Related Public Use Generally used by corporations and fiduci- OP:EX:ST:ET Tax Related Public Use
aries to compute alternative minimum tax.
OP:FS:FP:F:C Tax Form or Instruction 4669 41877Z Each
4605 23210U Each 01/1993 Destroy Prev Issues Upon Rec
11/1986 Use/Issue Prev Issue First 4632 23240I Each Statement of Payments Received
Examination Changes - Partnerships, 08/2001 Destroy Prev Issues Upon Rec This form currently refers to only wages.
Fiduciaries, S Corps., & Interest Charge Employee Plans Referral However, form is also needed to show re-
Domestic International Sales Used by examining officer to request spe- porting of other types of payments on tax
Corporations cialist assistance to examiner pension de- returns. Revision shows receiving and re-
This form is used for reporting examination duction of Form 1120. porting of any type of payments.
changes in partnerships, fiduciaries, small T:EP:E:PR:C Internal Use OP:EX:ST:ET Tax Related Public Use
business corporations and domestic inter-
national corporations. CP:EX:C Tax Re- 4632 A 23241T Each 4670 23290O Each
lated Public Use 08/2001 Destroy Prev Issues Upon Rec 12/1993 Destroy Prev Issues Upon Rec
Employee Plans Referral Checksheet Request for relief from payment of
4605 A 41817X Each Used in examination of corporate tax re- income tax withholding
09/1986 Destroy Prev Issues Upon Rec turns to assist in determining if EP Special- Form 4670 is used by the employer to re-
Examination Changes - Partnerships, ist assistance is necessary. quest relief from the payment of income tax
Fiduciaries, Small Business Corps. & T:EP:E:PR:C Internal Use
Domestic Intl. Sales Corp. required to be withheld from wages when
Basic report form for unagreed and ex- he can show that the employee has re-
4646 C 41851T Each
ported the wages and paid the tax. This
cepted agreed cases for partnerships, fidu- 10/1982 Destroy Prev Issues Upon Rec
ciaries, small business corporations and form has been classified as an ICR Form.
Employee Plans Determination Record
domestic international sales corporations. S:C Tax Related Public Use
This a cut sheet version of computer printed
EX:E:D Internal Use Form 4646. It is used to provide updated 4672 41880W Each
information to EP/EO Application Control 07/1980 Destroy Prev Issues Upon Rec
4606 23220Q Each
System (EACS). E:O:E Internal Use
09/1989 Destroy Prev Issues Upon Rec Analysis of Teaching Exercises
Daily Activity Record Used by students in Basic Instructor Train-
4665 23260A Each
ing Course to document reaction to
This form used to record daily time and in- 08/1986 Destroy Prev Issues Upon Rec
ventory data. Editorial revision to "Codes" student/instructor's practice teaching exer-
Report Transmittal
and "Special feature" also additional special cises (Course 9928). Revision necessary
Used in unagreed employment tax cases
features added to Form. due to advances in instructional technology.
only where confidential information is in-
CP:EX:CS:SCP Internal Use HR:H:T:M Internal Use
volved or where a summarization of una-
4607 23225T Each greed issues is absolutely required. 4684 12997O Each
08/1986 Use/Issue Prev Issue First EX:TA:T Internal Use 2001 Min Supply For Late Filers
Examination Action and Time Record Casualties and Thefts
This is a reusable folder for filing tax returns
4666 41874S Each
This form is for optional use by individual
and related documents pertaining to an ex- as a guide for reporting gains and losses
Summary of Employment Tax
amination. Is used to record direct exam- resulting from casualties and thefts. There
ination time applied to an examination, and Examination
are separate Instructions available for this
other information. When examination is This form is used in reports covering more
item. The catalog number for the in-
completed and contents removed, the form than one type of employment tax, or where
structions is 12998Z.
pertaining to that exam is crossed out and claims are involved, or where its use is
W:CAR:MP:M:TLM Tax Form or Instruc-
the folder used for another file. needed for the sake of clarity because of
tion
S:C:CP:RC:EGP Internal Use the size or content of the report.
CP:EX:ST Internal Use 4685 41890S Each
06/1982 Destroy Prev Issues Upon Rec 4667 41875D Each
News Clipping Mounting Guide
Notice of Unassessed Return 12/1990 Destroy Prev Issues Upon Rec
This guide sheet is used for mounting news
Form 4612 is used to flag unassessed re- Examination Changes - Federal
clippings for submittal to the National Office.
turns held as part of Criminal Investigation Unemployment Tax
C:PA:L Internal Use
Control procedures. CI:P Internal Use Used by examining officer as a basic report
form for examinations of Form 940. 4700 23315Y Each
4620 41829P Each OP:EX:ST:ET Tax Related Public Use 01/1999 Destroy Prev Issues Upon Rec
04/1982 Destroy Prev Issues Upon Rec Examination Workpapers
Transmittal Letter - Exempt Form 4700 is used by Tax Auditors on all
Organizations examinations of tax returns to emphasize
Form prepared by examiner and used to and increase awareness of the standards.
transmit reports within the Service. S:C:CP:RC:EGP Internal Use
E:EO Internal Use
F-37
Forms
4700 A 23317U Each 4733 (C) 27175M Each 4749 41965I Each
Form 4700 Supplement Receipt for Special Taxes (Form 11C) Questionnaire - Employee Expenses or
Used by Tax Examiners on all examinations This Notice (Computer Paragraph 445) will Miscellaneous Deduction
of tax returns. Form is an extension of Form be sent to Form 11C taxpayers and will be This form is to be used in connection with
4700. Tax Auditors/Examiners are generally used by them as evidence of their compli- an audit by correspondence, whenever the
only using the checksheet portion without ance with Federal Tax Laws and Regu- issue involved is miscellaneous deductions
an adequate comment on what was done. lations. This status notice is being issued to and/or business expenses. This form re-
S:C:CP:RP:EGP Internal Use show the correct reorder point. quires the use of Label No. 4696 and Cov-
TR:R:Q Tax Related Public Use ering Letter 566(DO). EX:E:S Tax
4700 B 23319Q Each Related Public Use
09/1995 Destroy Prev Issues Upon Rec 4742 23330N Each
Form 4700 Business Supplement 06/1991 Destroy Prev Issues Upon Rec 4752 41968P Each
Used by Tax Examiners on all cases in- Questionnaire - Medical and Dental
Questionnaire - Head of Household
volving businesses. S:C:CP:RP:EGP In- Expenses
This form is used in office examinations to
ternal Use This form is used to verify medical de-
verify the filing status of an individual
ductions. Medical and Dental Expenses are claiming head of household. Notice 609
4700 C 62150D Each showm on your Federal income tax returns. must be mailed with Form 4752.
08/1984 No Previous Issue EX:E:S Tax Related Public Use EX:E:S Tax Related Public Use
Form 4700 Continuation
Used by Tax Examiners on all examinations 4743 23335Q Each 4759 41974T Each
of tax returns. Form is an extension of Form 10/1990 Destroy Prev Issues Upon Rec 02/2002 Destroy Prev Issues Upon Rec
4700-A. OP:EX:CS:SCP Internal Use Questionnaire - Taxes Address Information Request - Postal
The 1986 Tax Reform Act abolished the Tracer
4702 41920V Each sales tax deduction for 1987. A boldface Form 4759 is sent to a Postmaster when
02/1989 Destroy Prev Issues Upon Rec note added to this affect. CP:EX:E:S Tax all other known sources for obtaining a tax-
Temporary Quarters Subsistence Related Public Use payer's change of address have been ex-
Expenses hausted. The form was revised in Feb.
Form 4702 is used by service employees 4744 23340J Each 1999 to add the employee number to com-
as a worksheet form and a detailed record 12/1985 Destroy Prev Issues Upon Rec ply with the new Restructuring and Reform
of expenses for submission with Standard Questionnaire - Contributions Act of 1998.The revision for 2002 included
Form 1012, Travel Voucher. F:S Internal This form used to verify deductions for adding the official letterhead address and
Use contributions. Notice 609 must be enclosed IRS seal to the form to comply with regu-
with this form. CP:EX:E:I Tax Related lations required by the Post Office.
4714 41932N Each Public Use OP:FS:M:DFPS General Admin Public
01/1993 Destroy Prev Issues Upon Rec Use
Report of Recruitment Activity 4745 23345M Each
This form is used to establish a uniform re- 04/1990 Destroy Prev Issues Upon Rec 4760 41975E Pad
port for IRS recruiters. HR:H:R Internal Questionnaire - Interest Expenses 06/2000 Destroy Prev Issues Upon Rec
Use This questionnaire used in correspon- Processing Record - Agreed Unpaid
dence-type examinations when interest ex- Deficiency Cases Requiring Prompt
4720 13021D Each pense is questioned. EX:E:S Tax Related Assessment or Overassessment
2001 Min Supply For Late Filers Public Use This form is used to process large overas-
Return of Certain Excise Taxes on sessments as quickly as possible to mini-
Charities and Other Persons Under 4746 41962B Each mize the amount of interest paid to
Chapters 41 and 42 of the IRC 12/1988 Destroy Prev Issues Upon Rec taxpayers. S:C:CP:CW:EMIS Internal
Used by Private Foundations, Foundations Questionnaire - Credit for Child and Use
managers, and disqualified persons to Dependent Care Expenses
compute certain excise taxes which may be ICR Form. Note: Notice 609 must be en-
4764 41978L Each
due under IRC 42. There are separate In- closed with this form when sent to taxpayer.
Large Cases Examination Plan
structions available for this item. The cata- This form is used to support tax credit for
Used to give the taxpayer and Examination
log number for the Instructions is 13023 Z. child and dependent care services. Due to Case Personnel a plan which will be fol-
W:CAR:MP:FP:F:CD Tax Form or In- changes in tax year and tax law. lowed in the examination. EX:E:N Tax
struction EX:E:I Tax Related Public Use Related Public Use
4728 41951U Each 4747 41963M Each 4764 A 41979W Each
Notice to Taxpayer of Incorrect Refund Questionnaire - Uniform, Clothing, Coordinated Examination Program Audit
Check Equipment or Tools Plan
Form 4728 is prepared by Accounting This form will be used during the tax ex- Form 4764-A is used to give the Audit agent
Branch technicians to request the taxpayer amination to verify deductions claimed for special instructions and a brief summary of
who received an erroneous refund based uniforms, clothing, equipment, or tools. what is expected in the examination.
on a Service error to either return the un- EX:E:S Tax Related Public Use EX:C:N Internal Use
cashed check or repay the amount shown
at the bottom of the form. The taxpayer also 4748 41964X Each 4764 B 41980X Each
is reminded that interest will be assessed if 07/1987 Destroy Prev Issues Upon Rec 01/1981 Destroy Prev Issues Upon Rec
the repayment is not received within 10 Questionnaire - Casualty or Theft Loss Large Case Examination Plan
days from the date of the correspondence. This questionnaire is used to obtain infor- Form 4764-B is used by the Examination
W:CAS:SP:IMF:R Tax Related Public Use mation on casualty or theft loss claims. Agent to show how the assignment will be
EX:E:D Tax Related Public Use carried. This form is fillable on the IRS In-
tranet. EX:N:N Internal Use
F-38
Forms
4768 41984P Each 4804 27210I Each 4844 23470Y Pad
Application for Extension of Time to File Transmittal of Information Returns Request for Terminal Action
U.S. Estate Tax Return and/or Pay Estate Reported Magnetically/Electronically Form 4844 is a multi-purpose request form
Tax Form 4804 is used by Reporting Agents to used to either input or extract IDRS (Inte-
Used to apply for estate tax extensions in transmit the following types of information grated Data Retrieval System) data.
certain cases. IRC Sec. 6081 and 6161; returns either magnetically: Forms 1099 S:C:CP:FP:TI Internal Use
Regs. Sec. 20.6081-1 and 20.6161-1. series and Forms 1098, 5498, W-2G,
W:CAR:MP:FP:F:CD Tax Form or In- 1042S, and 8027. The Agent must include 4845 23475B Pad
struction Form 4804 with each file submitted to the 09/1990 Destroy Prev Issues Upon Rec
Internal Revenue Service. (NOTE: Form TDA/TDI Reassignment Request
4774 41990T Each 8027 may only be filed on magnetic Form 4845 is used to request the IDRS
04/1981 Use/Issue Prev Issue First tape.)Form 4804 is no longer required for terminal operator to change an assignment
Tax Fraud Investigation Aide Log information returns sent electronically. code. OP:CO:C:FP Internal Use
Form used for several purposes by Criminal M:I:E:MC:P Tax Related Public Use
Investigation Division including planning, 4852 42058U Each
training, and reporting. CI:P:T Internal 4808 42021H Each 10/1998 Destroy Prev Issues Upon Rec
Use 10/1988 Destroy Prev Issues Upon Rec Substitute for Form W-2, Wage and Tax
Computation of Credit for Gift Tax Statement or Form 1099 R, Distribution
4778 41994L Each To be used for computing gift tax credit, for From Pensions, Annuities, Retirement
06/2000 Destroy Prev Issues Upon Rec estate tax return, under first and second li- or Profit-
Examination Annual Compromise Case mitation, to obtain amount allowable. Form is used by taxpayers to estimate
Report S:C:CP:ST:EG Tax Related Public Use wages and income taxes withheld when
This form is used to show disposition of tax Form W-2 is not available from employer.
offers in compromise based on doubt as to E:O:S:CO Tax Related Public Use
liability. OP:EX:CS Internal Use 4810 42022S Each
12/1999 Destroy Prev Issues Upon Rec 4861 27257R Each
4789 42004W Each Request for Prompt Assessment Under 12/1980 Use/Issue Prev Issue First
06/1998 Destroy Prev Issues Upon Rec IR Code Section 6501(d) NMF Block Summary
Currency Transaction Report Form 4810 is prepared by a fiduciary re- Form 4861 can be used in place of the back
Used by financial institutions to report de- presenting a dissolving corporation or a page of Form 813, Document Register. It is
posit, withdrawal, exchange of currency or used by Accounting Branch personnel to
decedent's estate to request a prompt as-
other payment as transfer by, through, or to summarize District payments for journaliza-
sessment of tax. The completed form is re-
such financial institution which involves tion purposes (recording data). The com-
viewed by service center Examination
currency transactions of more than pleted form is routed to the Data Control
Branch personnel for action.
$10,000. W:CAR:MP:FP Tax Related area for use and subsequent filing.
OP:C:A:CP:E Tax Related Public Use
R:R:A Internal Use
Public Use
4817 42028G Each
4862 42066U Each
4797 13086I Each 09/1981 Use/Issue Prev Issue First
2001 Min Supply For Late Filers SOI/DIF Flag Statement of Income Tax Changes
Sale of Business Property Form 4817 is used to identify returns of joint Form 4862 is used for computing a taxpay-
Used for reporting details of gain or loss interest to Statistics of Income Discrimi- er's revised tax liability. CC:AP:PT Tax
from sales, exchanges, or involuntary con- nated Function and Special Examination Related Public Use
versions of net capital assets and involun- Selection Activities.
tary conversions of capital assets held for W:CAS:ST:AN:PA Internal Use 4868 13141W Each
more than six months. The catalog number 2001 Min Supply For Late Filers
for the instructions is 13087 T. 4822 23460C Pad Application for Automatic Extension of
W:CAR:MP:M:T:M Tax Form or Instruc- 06/1983 Destroy Prev Issues Upon Rec Time to File U.S. Individual Income Tax
tion Statement of Annual Estimated Personal Return
and Family Expenses Used by individuals to request an automatic
4801 42014S Each This form is not routinely used, only when 4-month extension of time to file Form 1040,
04/1979 Use/Issue Prev Issue First taxpayers records appear to be inadequate. U.S. Individual Income Tax Return.
Deliver Unopened to Tape Library It is used to verify certain personal and fa- W:CAR:MP:FP:F:I Tax Form or Instruction
(Label) mily living expenses. This form has been
Form 4801 is a peel-off label which is com- classified as an ICR form. S:C:CP:I Tax
pleted and affixed to the outside of each Related Public Use 4872 42074U Each
shipping container of magnetic media sub- 01/1998 Destroy Prev Issues Upon Rec
mitted by the payer/transmitter to MCC 4826 42036G Each District Office (Non ACS) Activity Report
(Martinsburg Computing Center). 05/1997 Destroy Prev Issues Upon Rec Form 4872 is used for accumulating feeder
M:I:E:MC:P:I:IS Tax Related Public Use Standardized Level 1 - Instructor's data for IDRS reporting. Monthly staff hours
Lesson/Module Evaluation expended in collection activities are re-
Used to submit evaluations of training ma- ported. Reports previously submitted on
4802 27205P Each terials by instructors. Forms 5450-B and 8466 are combined onto
04/1997 Destroy Prev Issues Upon Rec N:ADC:H:E:P:PS Internal Use Form 4872. Supercedes Form 5450-B;
Transmittal of Information Returns Form 8466 is obsolete. CP:CO:C:A Inter-
Reported Magnetically/Electronically 4835 13117W Each nal Use
(Continuation of Form 4804) 2001 Min Supply For Late Filers
Form 4802 is a continuation of Form 4804, Farm Rental Income and Expenses 4872 A 60128F Each
Transmittal of Information Returns Reported Used by land owner (or sublessor) to report 10/1993 Destroy Prev Issues Upon Rec
Magnetically/Electronically. It is used by gross farm rental income based on crops Automated Collection Branch
Reporting Agents who are reporting more or livestock shares where he does not ma- Automated Monthly Report
than five types of returns and/or more than terially participate in the operation or man- Form used to account for staff hours ex-
five payers. Instructions for preparing Form agement of the farm. pended to ACS call sites in order to provide
4802 are on the back of Form 4804. W:CAR:MP:FP:F:I Tax Form or Instruction information for budget formulation.
IS:N:M:P:I Tax Related Public Use CO:A:SD:AS Internal Use
F-39
Forms
4872 B 63615L Pad 4930 23525W Each 4981 42146D Each
Collection Daily Time Utilization Report Criminal Investigation Division TCMP Exclusion Request
Form 4872-B is used to record daily time General/Primary/Subject Investigation Used in TCMP to remove nonsampling re-
and activity expended on Collection activ- Report turn from the program.
This form used to input data into IDRS ter- CP:EX:CS:CIA Internal Use
ities. S:C:CP:CW:CMIS Internal Use
minals at Districts. This form is replaces
4876 A 62075X Each Form 4930 A, Cat Number 11122V. 4994 42156Z Each
CI:S:RPE Internal Use 08/1980 Use/Issue Prev Issue First
Election to be Treated as an Interest Preparation Instructions for Magnetic
4952 13177Y Each Tape Filing of Form 941 Using Tape
Charge DISC 2001 Min Supply For Late Filers
A corporation files Form 4876-A to elect to Labels Form 3298
Investment Interest Expense Deduction
be treated as an interest charge domestic Revenue Procedure 75-12. Form 4994 is
Used by an individual estate, or trust in
computing the deduction limitation for inter- part of the Magnetic Tape Filing Package
international sales corporation (IC-DISC) .
est expense on funds borrowed to purchase for Form 941, Employer's Quarterly Federal
Once the election is made, it is effective
or carry property held for investment. Tax Return. HR:F:P Tax Related Public
until terminated or revoked. It applies to
W:CAR:MP:FP:F:I Tax Form or Instruction Use
each person who owns stock in the corpo-
ration while the election is in effect. 4996 42158V Each
W:CAR:MP:FP:F Tax Form or Instruction 10/1998 Destroy Prev Issues Upon Rec
4956 (C) 27320F Sheet
09/1985 Special Handling/See Remarks Electronic / Magnetic Media Filing
Examination File & Address Label Transmittal for Wage and Withholding
4881 42082U Each Labels used in conjunction with Examina- Tax Returns
01/1977 Destroy Prev Issues Upon Rec tion AIMS System, as file folder, document, Based on requirements in the Employment
Chapter 42 Taxes - Disqualified Person and address labels. Blank label - form Tax regulations, CC:IT & A has requested
Foundation Manager number and rev date on backer. Super- Form 4996 be reinstated. Form 4996 is
This document is used as a processing do- sedes Form 4696 & Form 5297. Each set used as a transmittal sheet when filing
cument by Manual accounting function at of labels contains 9 individual labels. Forms 941, 945, 940 or any employment
Service Center. The current format makes S:C:CP:CW:EMIS Internal Use tax return electronically or on magnetic
it difficult to use for that purpose. The re- tape. Form 4996 accompanies the mag-
design of the format will make for a 4966 42133A Each netic tapes or is submitted to the trans-
09/1972 No Previous Issue mission reception site. OP:ETA:O:P Tax
smoother method of processing.
Current Collection Information
E:O:E Internal Use Related Public Use
Used on High Assault Risk Areas (HARA)
returns examined by Audit. EX:E:D Inter- 5012 23550H
4883 42083F Each
nal Use
Each
Private Foundation Audit Changes 4970 13180V Each New Employee Tax Verification
Function transferred from Audit Division. 2001 Min Supply For Late Filers Form 5012 is used to verify that new em-
Form 4883 will be the permanent means for Tax on Accumulation of Distribution of ployees have filed and paid their income
Revenue Agents Auditing Private Founda- Trusts taxes for the 3 years prior to their employ-
tions. E:EO Internal Use Used by a beneficiary of domestic or foreign ment. A:PS:PM Internal Use
trust to compute the tax attributable to an
4907 (C) 23515A Set accumulation distribution. 5016 42180Z Each
11/1990 Destroy Prev Issues Upon Rec OP:FS:FP:F:CD Tax Form or Instruction 11/1988 Destroy Prev Issues Upon Rec
TDA/Taxpayer Delinquent Account Tally Sheet - Numerical or Stroke
Form 4907 is issued by Service Centers to This form is used to periodically compile
the field offices as an account collectable
4972 13187U Each actual counts of outgoing mail first-class. It
2001 Min Supply For Late Filers is used (only in selected offices) to gather
record; & used as a primary collection doc- Tax on Lump-Sum Distributions information for consolidation.
ument on IDRS. CP:CO:C:FP Internal For used in averaging lump-sum distrib- HR:F:P:D Internal Use
Use utions to determine whether the income tax
computed under the averaging provisions is 5018 42182V Each
4913 42103M Pad the most advantageous method. There are 11/1988 Destroy Prev Issues Upon Rec
12/2001 Destroy Prev Issues Upon Rec separate Instructions for this item. The cat- Sampling Report
Taxpayer Education Statistical Report alog number for the Instructions is 13188F. IRS HR:F:P Internal Use
Form 4913 is filled in by Taxpayer Educa- The authority is IRC. Sec. 72, Reg. Secs.
tion Coordinators (TPEC's) and TPE Vol- 1.72-18, 1.72-19. W:CAR:MP:FP:F:I Tax 5029 42193C Each
unteers. The form is used to collect Form or Instruction 01/1978 Destroy Prev Issues Upon Rec
statistical data on the various TPE pro- BMF Return Preparers Inventory List
grams. W:CAR:SPEC:PPD:E Internal 4975 27345A Each Order Form
Use This form is used to order BMF Preparer
Form 940 Edit Sheet
Inventoury listings. To be used for returns
Form 4975 is used to input four or more
4920 42110B Each
state codes for an employer paying wages processed after 1977. EX:D:T Internal
02/1979 Destroy Prev Issues Upon Rec in four or more states. OP:FS:S:P:M In- Use
Criminal Investigation Documents ternal Use
Transmittal Notification and Receipt 5029 A 42192R Each
Used to transmit case reporting documents 4978 42143W Each 01/1978 Destroy Prev Issues Upon Rec
to National Office, and provide a control 08/1981 Destroy Prev Issues Upon Rec BMF Return Preparers Inventory List
system and schedule of such documents. Biographical Information Record Order Form
CI:P:T Internal Use Information entered on this form is used to Form 5029 A is used to incorporate differ-
prepare biographical profiles and news re- ences in ordering procedures between IMF
leases about key officials. C:PA:L Internal and BMF returns. EX:D:T Internal Use
Use
F-40
Forms
5043 42204Y Each 5079 42248A Each 5129 27391O Each
Criminal Investigation Monthly Activity Classification Monitoring Report Questionnaire - Filing Status,
Report This form is used for monitoring different Exemptions, and Standard Deduction
Form 5043 is used by Field Agents to re- classes of returns and their different cate- Form 5129 is a document perfection re-
cord time spent on their assignments. gories. EX:P:E Internal Use quest which is mailed with Letter 12(C) to
CP:CI:O:T Internal Use the IMF taxpayer. The form requests infor-
5081 23590R Each mation which will help the Service tax ex-
5045 42206U Each 02/2000 Destroy Prev Issues Upon Rec aminer verify the taxpayer's filing status and
Automated Information System (AIS) exemptions. T:S:P:I Tax Related Public
User Registration / Change Request Use
Employment Form 5081 is a generic form used to iden-
Form 5045 is an informal aid which is used tify, authorize, and register IRS Automated
to record facts gathered during background 5153 42310D Each
Information Systems (AIS) users. The form 01/1985 Destroy Prev Issues Upon Rec
investigations assigned to and performed should be completed by all Service person-
by NBIC. M:S:NBIC Internal Use Request Relocation of IDRS Equipment
nel who need to provide necessary infor- Form to be used for both installation and
mation to the person assigned to establish
5045 A 42207F Each relocation of equipment. HR:F:S Internal
system access; e.g., System Administra-
tors, Security Officers, etc. Form 5081 ulti-
Education mately will replace a number of National
Form 5045-A is an informal aid which is Office and Regional forms that serve the
5161 42315G Each
used to record facts gathered during back- same/similar purposes. Updated informa-
Systems Software Error Notification
ground investigations asigned to and per- tion on which forms are obsoleted by Form
5081 will be provided through the Electronic Form 5161 is used to report errors on all
formed by NBIC. M:S:NBIC Internal Use IRS computer systems. ISM:D:S Internal
Status Notice (ESN) system. All inquiries re
Form 5081 are to IS:0:O:S:S Internal Use Use
5045 B 42208Q Each 5173 42322V Each
Neighborhood 5101 23610Y Pad
01/1980 Use/Issue Prev Issue First Transfer Certificate
Form 5045-B is an informal aid which is Provide for transfer of estate tax functions
Examination Referral Slip
used to record facts gathered during back- Form 5101 is prepared by tax examiners to to Philadelphia Service Center and author-
ground investigations assigned to and per- route IDRS correspondence to the Exam- izes either the Director of Service Center
formed by NBIC. M:S:NBIC Internal Use ination function. W:CAS:MP Internal Use or the Director of O.I.O. to sign transfer
certificates. EX:E:D Internal Use
5045 C 42209B Each 5102 23615B Pad 5188 23665H Each

Reference IDRS Expedite Routing Slip Analysis of Revenue Officer Case
Form 5045 C is an informal aid which is Form 5102 is required for all IDRS-cont- Assignments
used to record facts gathered during back- rolled correspondence when routing from Form 5188 is a cover sheet used by Group
ground investigations asigned to and per- one function area to another. Managers to summarize data derived from
formed by NBIC. M:S:NBIC Internal Use W:CAR:MP Internal Use either Form 5188-A, Revenue Officer In-
ventory Analysis, or a managerial visitation
5104 42264A Each with Revenue Officers during daily activ-
5054 42225B Each 08/2001 Destroy Prev Issues Upon Rec ities. S:C:CP:FP:CGP Internal Use
10/1980 Destroy Prev Issues Upon Rec Report of Apparent Violation of Financial
Coordinated Examination Program Recordkeeping and Reporting 5188 A 23670A Each
Regulations 02/1991 Destroy Prev Issues Upon Rec
Preliminary Request for Support Needed
Form to be used to report apparent vio- Revenue Officer Inventory Analysis
in FY
lations of the Bank Secrecy Act (Title 31) to Form 5188-A is used by Revenue Officers
This form will be used by District Examina- Treasury Department (FinCEN). A memo-
tion Divisions to identify & record need for to list all cases reviewed in accordance with
randum of findings is the attachment. the multi-District union contract. The data
support time. EX:N:N Internal Use S:C:CP:RC:F Internal Use from this form is summarized by the Group
5060 42230U Each Manager on Form 5188, Analysis of Re-
5114 42273L Each
venue Officer Case Assignments.
Report of Adverse Determination on S:C:CP:FP:CGP Internal Use
H200/H2050 Program Patch Record
Private Foundation Status etc. Transcript Sheet
Input Voucher for publication in the IRS Form 5114 is used to transcribe program
5202 42354F Each
Bulletin of certain adverse determinations corrections (patches) telephoned out to field
Request for Engineering Services
made necessary by the Tax Return Act. operations. ISM Internal Use
This form is used to describe the nature of
CP:E:FS Internal Use engineering services requested.
5124 G (C) 64590L Sheet
01/1995 Destroy Prev Issues Upon Rec LM:FS Internal Use
5074 42243X Each
2001 Destroy Prev Issues Upon Rec IRS General Mail Label
IRS General Purpose Mailing Label. 5204 27455X Each
Allocation of Individual Income Tax to 02/1984 Use/Issue Prev Issue First
OP:FS:M:PS:O Internal Use
Guam or the Commonwealth of the Record of Accounts
Northern Mariana Islands 5126 42285D Each Form 5204 is attached by tax examiners to
To be attached to U.S Tax Return filed by 11/1987 Destroy Prev Issues Upon Rec an original letter sent in response to a tax-
a U.S. citizen or resident who reports ad- Classification Quality Review Record payer's inquiry about either an amount due
justed gross income of $5,000.00 or more Form provides uniformity for use by the notice received or a lower tax refund than
derived from Guam sources. This is not an Examination Classification Program in Ser- expected. The form supplies a breakdown
ICR Form. W:CAR:MP:FP:F:I Tax Form vice Center and District Offices. plus a brief explanation. R:R:T Tax Re-
or Instruction S:C:CP:CW:E Internal Use lated Public Use
F-41
Forms
5213 42361U Each 5255 PG 2 61623R Each 5304 SIMPLE 23377W Each
07/2000 Min Supply For Late Filers 07/1982 Destroy Prev Issues Upon Rec 03/2002 No Previous Issue
Election To Postpone Determination as Report of Engineering and Examinations Savings Incentive Match Plan for
To Whether the Presumption Applies This form is used for monitoring the results Employees of Small Employers (simple)
That an Activity Is Engaged of the engineering program. EX:N:N In- This form is a model Savings Incentive
Used by individuals, trusts, estates, and ternal Use
Match Plan for Employees of Small Em-
electing small business corporations in 5255 PG 3 61624C Each ployers (SIMPLE) plan document that an
making an election to postpone a determi- 07/1982 Destroy Prev Issues Upon Rec employer may use to establish a SIMPLE
nation as to whether an activity is engaged Report of Engineering and Examinations plan described in Section 408(p), under
in for profit. OP:FS:FP:F:I Tax Form or This form is used for monitoring the results which each eligible employee is permitted
Instruction of the engineering program. EX:N:N In- to select the financial institution for his or
ternal Use her SIMPLE IRA. W:CAR:MP:FP:F:C Tax
5225 42381M Each Related Public Use
03/1980 Destroy Prev Issues Upon Rec 5255 PG 4 61625N Each
Estate Tax Pre-planning and 07/1982 Destroy Prev Issues Upon Rec 5305 11810K Each
Examination Workpaper Cover Sheet Report of Engineering and Examinations 03/2002 Min Supply For Late Filers
This form is an adaptation of Form 4318, This form is used for monitoring the results Individual Retirement Trust Account
Examination Workpapers, for use in con- of the engineering program. EX:N:N In-
This is a model trust agreement that may
junction with estate tax. EX:E:D Internal ternal Use
be used by an eligible individual who wishes
Use 5260 42403P Each to adopt an individual retirement account
02/2002 Use/Issue Prev Issue First pursuant to section 408(a). This is an
5225 A 42382X Each
Quick Note agreement between an individual and the
08/1983 Use/Issue Prev Issue First Form 5260 is printed on 1 sheet of paper individual's trustee and is not to be filed with
Estate Tax Pre-planning and and bound with shrink wrap. Form 5260 is the IRS. W:CAR:MP:FP:F:C Tax Form or
Examination Workpaper Continuation used by the IRS to personalize a quick Instruction
Sheet correspondence (note) to the taxpayer. Use
This is an adoption of Form 4318, Exam- of Form 5260 must be limited to employees 5305 A SEP 64362R Each
ination Workpapers, for use in conjunction whose handwriting is neat and easy to read 03/2002 Destroy Prev Issues Upon Rec
with Estate Tax. CP:EX:E:D Internal Use or the form should be typed. Salary Reduction, Employee Pension -
OP:FS:M:P:DFP Tax Related Public Use Individual Retirement Accounts
Contribution Agreement
5227 13227T Each Form is used by an employer to permit
2001 Min Supply For Late Filers 5278 23735U Each
07/1992 Destroy Prev Issues Upon Rec employees to make elective deferrals to a
Split-Interest Trust Information Return
Statement - Income Tax Changes Simplified Employee Pension (SEP).
Used by trusts that are treated as private
Form 5278 is used for computing a taxpay- W:CAR:MP:FP:F:C Tax Form or Instruc-
foundations under section 4947. There are
er's revised tax liability. EX:E:D Tax Re- tion
separate Instructions available for this item. lated Public Use
The catalog number for the Instructions is 5305 A 11820G Each
13228E. The authority for this item is Regs. 5300 11740X Each 03/2002 Min Supply For Late Filers
53.4940-1(a), 53.6011-1(d), 1.6012-3(a)(7), 09/2001 Destroy Prev Issues Upon Rec Individual Retirement Custodial Account
53.6071-1(a). W:CAR:MP:FP:F:CD Tax Applications for Determination for This form is a model custodial account
Form or Instruction Defined Benefit Plan agreement that meets the requirements of
To be used in requesting a determination
section 408(a) and has been automatically
5231 42387A Each for the IRS as to the qualifications of a de-
approved by the IRS. An individual retire-
02/1986 Destroy Prev Issues Upon Rec fined benefit plan other than a collectively-
bargained plan. There are separate ment accout (IRA) is established after the
Joint Committee Case Document Case
instructions available for this item. The ca- form is fully executed by both the inividual
List (See IRM 4570)
talog number for the instructions is 10932P. (Depositer) and the Custodian and must
Form 5231 is used to reduce number of
W:CAR:MP:FP Tax Form or Instruction be completed no later than the due date of
Joint Committee cases returned to examin-
the individual's income tax return for the tax
ing offices by reviewers for additional infor-
year. W:CAR:MP:FP:F:C Tax Form or
mation. There have been changes in 5300 SCH Q 21811R Each Instruction
procedures since last revision. 08/2001 No Previous Issue
EX:S:E Internal Use Nondiscrimination Requirements 5305 E 25205V Each
The information requested on Schedule Q, 03/2002 Destroy Prev Issues Upon Rec
5248 23725Y Each Form 5300 relates to the manner in which Education Individual Retirement Trust
03/1980 Use/Issue Prev Issue First your plan satifies certain qualification re-
Account
Transfer Request quirements relating to minimum partic-
ipation, coverage, and nondiscrimination. Form 5305-E is a model trust account
Form 5248 is prepared by various functions
W:CAR:MP:FP:F:C Tax Form or Instruc- agreement that meets the requirements of
and routed to the service center Accounts
tion section 530(a) and has been automatically
Transfer function. The form is used to re-
approved by the IRS. An educatiion indi-
quest the transfer of Retention Register
Accounts to the Master File.
5303 11790D Each vidual retirement account (EdIRA) is estab-
07/1998 Destroy Prev Issues Upon Rec lished after the Form is fully executed by
S:CAS:B:R Internal Use
Application for Determination for both the grantor and the trustee. This ac-
Collectively - Bargained Plan count must be created in the United States
5255 PG 1 42399S Each
To be used in requesting a determination
07/1982 Destroy Prev Issues Upon Rec for the exclusive purpose of paying the
from the IRS as to the qualification of a
Report of Engineering and Examinations qualified higher education expenses of the
collectively-bargained plan. There are sep-
This form is used for monitoring the results arate Instructions available for this item. designated beneficiary.
of the engineering program. Each page The catalog number for the Instructions is W:CAR:MP:FP:F:C Tax Form or Instruc-
pads separately 1 thru 4. EX:N:N Internal 11795G. OP:FS:FP:F:C Tax Related tion
Use Public Use
F-42
Forms
5305 EA 25204K Each 5305 SEP 11825J Each 5307 11832Y Each
Education Individual Retirement Simplified Employee Pension - Individual Short Form Application for
Custodial Account Retirement Accounts Contribution Determination for Employee Benefit plan
Form 5305-EA is a model custodial account Agreement This is a short form application for deter-
agreement that meets the requirements of This form is used by employees as a sim- mining an employee benefit plan (other than
sectioin 530(a) and has been automaticaly plified way to make payments to a previ- collectively bargained plans). There are
approved by the IRS. An education individ- ously set up IRA account of an employee. separate Instructions available for this item.
ual retirement account (Ed IRA) is estab- W:CAR:MP:FP:F:C Tax Form or Instruc- The catalog number for the Instructions is
lished after the form is fully executed by tion 11833J. W:CAR:MPFP:F:C Tax Form or
both the depositor and the custodian. This Instruction
account must be created in the United 5305 SIMPLE 23063F Each
States for thed exclusive purpose of paying 03/2002 No Previous Issue 5308 11834U Each
Savings Incentive Match plan for 08/2001 Destroy Prev Issues Upon Rec
the qualified higher education expenses of
Employees of Small Employers (SIMPLE) Request for Change in Plan/Trust Year
the designated beneficiary.
Retirement Accounts Contribut This form is used by employers or plan ad-
W:CAR:MP:FP:F:C Tax Form or Instruc-
Savings Incentive Match Plan for employ- ministrators to change their plan year of
tion ees of small employers (SIMPLE) retire- trust year. This form is now used instead
ment accounts contribution agreement. of Form 1128 which was previously used
5305 R 25093N Each
W:CAR:MP:FP:F Tax Form or Instruction
01/2000 No Previous Issue by Employee Plans. Form 1128 is still an
Roth Individual Retirement Trust active form. OP:FS:FP:F:C Tax Form or
Account Instruction
5306 11830C Each
Form 5305-R is a model trust account 04/2001 Destroy Prev Issues Upon Rec
agreement that meets the requirements of 5309 11835F Each
Application for Approval of Prototype or 08/2001 Destroy Prev Issues Upon Rec
section 408A and has been automatically Employer Sponsored I.R.A.
approved by the IRS. Application for Determination of
To be used by banks, savings and loan as- Employee Stock Ownership Plan
W:CAR:MP:FP:F:C Tax Form or Instruc- sociations, federally insured credit unions, This form is used by corporate employers
tion such other person approved by the Internal who wish to obtain a determination form the
Revenue Service to act as trustee or cus- Internal Revenue Service regarding the
5305 RA 25094Y Each todian, insurance companies, regulated in-
03/2002 No Previous Issue qualification of an employee stock owner-
vestment companies and trade or
Roth Individual Retirement Custodial ship plan under IRC 409 or 4975(e)(7).
professional societies or associations, to
Account OP:FS:FP:F:C Tax Form or Instruction
obtain the approval as to form of a trust or
Form 5305-RA is a model custodial account annuity contract which is to be used for in-
agreement that meets the requirements of dividual retirement accounts or annuities.
5310 11840Y Each
section 408A and has been automatically Also to be used by employees, labor unions
Application for Determination Upon
approved by the IRS. and other employee associations that want
Termination
W:CAR:MP:FP:F:C Tax Form or Instruc- approval of a trust which is to be used for
Every employer or plan administrator (if
tion IRAs. OP:FS:FP:F:C Tax Form or In-
designated) must file this form for any plan
struction
merger or consolidation or any transfer of
5305 RB 25871H Each
plan asset or liabilities to another plan.
03/2002 No Previous Issue 5306 A 32621R Each
07/2001 Destroy Prev Issues Upon Rec There are separate Instructions available
Roth Individual Retirement Annuity
APPLICATION FOR APPROVAL OF for this item. The catalog number for the
Endorsement
pROTOTYPE SIMPLIFIED eMPLOYEE Instructions is 49984R. T:FP:F:C Tax
Form 5305-B ia a model annunity endorse-
Form 5306-A is used by program sponsors Form or Instruction
ment that meets the requirement of section
408A and has been automatically approved who want to get IRS approval of their
prototype simplified employee pension 5310 A 12783Y Each
by the IRS. Do not file Form 5305-RB with 06/1997 Destroy Prev Issues Upon Rec
the IRS. Instead keep it for records pur- (SEP)agreements or savings incentive
match plans for employees of small em- Notice of Merger, Consolidation or
poses. W:CAR:MP:FP:F:C Tax Form or Transfer of Plan Assets or Liabilities
Instruction ployers (SIMPLE IRA plan).
W:CAR:MP:FP:F:C Tax Form or Instruc- Form 5310-A is used by plans to give notice
tion of merger, consolidation, or tranfer of plan
5305 S 23699N Each assets or liabilities to another plan (required
03/2002 Min Supply For Late Filers by Code section 6058(b)). T:FP:F:C Tax
SIMPLE Individual Retirement Trust
5306 SEP 11831N Each
Account
Application for Approval of Prototype
This is a model trust agreement that may Simplified Employee Pension - SEP 5311 23825Z Pad
be used by an eligible individual who wishes Form 5306 is to be used by program spon- 10/2000 Destroy Prev Issues Upon Rec
to adopt an individual retirement account sors who want to get IRS approval of their Taxpayer Service Activity Report
pursuant to section 408(a). This is an prototype simplified employee pension Form 5311 is used to report hours and units
agreement between an individual and the (SEP) agreements.The IRS (TE/GE) has of work to the National Office for the Re-
individual's trustee and is not to be filed with issued a new form to be used by sponsors sources Management Information System
the IRS. W:CAR:MP:FP:F:C Tax Form or of prototype simplified employee program. UNIT OF ISSUE HAS BEEN
Instruction pension(SEPs) and prototype SIMPLE IRA CHANGED TO PADS OF 100.
plans to apply for opinion letters on these W:CAR:FA:RPM Internal Use
5305 SA 23698C Each documents. The new form, Form 5306_a,
03/2002 Min Supply For Late Filers Application for Approval of Prototype Sim- 5320 42450O Each
SIMPLE Individual Retirement Custodial plified Employee Pension (SEP) or Savings 03/1983 Destroy Prev Issues Upon Rec
Account Incentive Match Plan for Employees of Computer Examination Application
This form is used as an agreement between SmallEmployers (SIMPLE IRA Plan) re- Report
an individual and that person's custodian for places Form 5306-SEP. TE/GE will con- Form is used by computer Examination
the establishment of an individual retire- tinue to accept applications submitted using Specialists in Regional and District offices
ment account. W:CAR:MP:FP:F:C Tax Form 5306_S T:FP:F:C Tax Form or In- to report computer applications to the Na-
Form or Instruction struction tional Office. EX:I:C Internal Use
F-43
Forms
5329 13329Q Each 5348 23865J Pad 5389 42490Y Each
Additional Taxes Attributable to AIMS/ERCS Update (Examination Separating Employee Clearance
Qualified Retirement Plans (Including Update) Certificate
IRAs), Annuities, ... This form is used in the Audit Information Form 5389 is a certificate used for clear-
Form used by any individual who has es- Management System (AIMS). ance of employees being separated from
tablished a retirement account, annuity or S:C:CP:CW:EMIS Internal Use the IRS. A:PS:TP Internal Use
retirement bond. Form is filed with form
5349 42468U Pad 5391 42492U Each
1040. There are separate Instructions
available for this item. The catalog Number Procedures/Systems Change Request
for the Instructions is 13330R. The authority Examination Correction Request
Form 5391 is used Servicewide to docu-
is Section 6058, 219, 408 of the IR Code. This form is used in the Audit Information
ment proposed changes to establish pro-
W:CAR:MP:FP:F:I Tax Form or Instruction Management System (AIMS). Form is filled
grams or IRMs. The back of the form,
out by tax Auditors or Agents when a mis- entitled 'Procedures/Systems Change Re-
take is detected on a taxpayers records. ply,' is used to respond to the initiator's
5330 11870M Each The form is then forwarded to Centralized suggested change. OP:C:A:O Internal
08/1998 Min Supply For Late Filers Services Branch where the correction is Use
Return of Initial Excise Taxes Related to made. S:C:CP:CW:EM2IS Internal Use
Employee Benefit Plans 5397 42497X Each
This form used to report and pay the excise 11/1994 Destroy Prev Issues Upon Rec
Tax related to employee benefit plans im- 5351 23880Y Pad Evidence Envelope
posed by sections 4971, 4972, 4973(a)(2), 10/1996 Use/Issue Prev Issue First Form 5397 is used by Special Agents and
4975, 4976, 4977, 4978, 4979, 4979A, and Examination Non-Examined Closings Criminal Investigators to store and preserve
4980 of the Internal Revenue Code. There This form is used in the Audit Information in its original condition all material (i.e., re-
are separate Instructions available for this Management System (AIMS). cords, recordings, videotapes, documents
item. The catalog number for the In- S:CP:C:EMS Internal Use and paraphernalia) seized in a raid.
CI:S:RPE Internal Use
structions is 11871X. OP:FS:FP:F:C Tax
Related Public Use
5354 23885B Each
Examination Request Non-Master File 06/1977 Destroy Prev Issues Upon Rec
5337 42461V Each
Life Insurance Tax Computation
01/2002 Destroy Prev Issues Upon Rec Form 5354 is used in the Audit Information
Management System (AIMS). Form 5354 is Computer Worksheet
Fiduciary Returns Order A worksheet for a computer program that
Form used to order fiduciary tax returns for used to establish control of accounts which
calculates income tax of life insurance
examination classification. cannot be controlled under Masterfile.
companies. EX:E:C Internal Use
S:C:CP:CW:ERS Internal Use S:C:CP:CW:EMIS Internal Use
5402 42502F Each
5344 42466Y Pad 5384 42485F Each
01/2002 Destroy Prev Issues Upon Rec 10/1987 Use/Issue Prev Issue First Appeals Transmittal and Case Memo
Examination Closing Record Excise Tax Examination Changes and This form is used in the AIMS program to
This form is used in the Audit Information Consent to Assessment & Collection identify appeals cases and route to appro-
Management System (AIMS). Form is used This Form is used for reporting certain priate office along with supporting docu-
for Examination closing action and updates claims in regular agreed cases. ments. C:AP:FS Internal Use
AIMS Data Base for periodic Management S:C:CP:RC:EX Tax Related Public Use
Review. S:C:CP:CW:EMIS Internal Use 5403 23945S Each
5385 42486Q Each Appeals Closing Record
5345 B 21488K Each 05/1989 Destroy Prev Issues Upon Rec This form is used by appeals officers to
06/2001 Destroy Prev Issues Upon Rec Excise Tax Examination Changes close any cases in the Appeals office.
Examination Request Master File Basic report form for unagreed and ac- AP:SBSE:OP Internal Use
Form is design for examination data base, cepted cases superseding forms 2499,
2500, 2501, and 2502. EX:E:D Internal 5406 42503Q Each
that does not need carbonized set due to
Use 04/1994 Destroy Prev Issues Upon Rec
more automated system. Batch Profile Adjustment Log
S:C:CP:CW:EMIS Internal Use Form 5406 is prepared by management
5388 42489X Each
09/1986 Destroy Prev Issues Upon Rec assistants in the Reports Unit to input cor-
5346 42467J Pad
rections to the Batch Profile report file.
07/2000 Destroy Prev Issues Upon Rec Request for Additional Information on
Heavy Vehicle Use Tax T:W:W Internal Use
Examination Information Report
This form is used in the Audit Information Form 5388 is used solely as an attachment 5412 42508T Each
Management System (AIMS). to Letter 723(C). Regions have been pro- 10/1991 Destroy Prev Issues Upon Rec
S:C:CP:CW:EMIS Internal Use vided with reproducibles to use when print- Training Recommendation
ing service center requirements. The form Used to make recommendations on pro-
5347 23860G Pad is a followup to the truck owner who sub- gress in revenue agent basic training. A
10/2001 Destroy Prev Issues Upon Rec mitted an incomplete Form 2290, Heavy new part has been added.
Examination Multiple Request Master Vehicle Use Tax Return. This status notice N:ADC:H:E:P:PS Internal Use
File is updated to show the currnet organization
This form is used in the Audit Information symbols of the originating office. 5413 42509E Each
Management System (AIMS). This form is R:R:R Tax Related Public Use 05/1984 Use/Issue Prev Issue First
used to extract Multiple records from AIMS OJT Case Review Guide
data based. S:C:CP:CW:EMIS Internal Used for comments on review cases in re-
Use venue agent training. HR:H:T:ER Internal
Use
F-44
Forms
5415 42511Q Each 5456 42547S Each 5464 23990V Each
04/1985 Destroy Prev Issues Upon Rec 04/1985 Use/Issue Prev Issue First 03/1980 Use/Issue Prev Issue First
OJT Workload Review Internal Revenue Reviewer's Memorandum - EP/EO Case Chronology Record
Service Form needed for effective review/evaluation This document is used to control cases un-
Used by Revenue Agents and their on the of exempt organizations examination re- der the central files system implemented for
job instructor (OJI) to review the trainees
ports and determination activity. EP and EO determination.
case load during on the job training (OJT).
A copy is also printed in the Internal Re- OP:E:EP:FC Internal Use OP:E:EP:FC Internal Use
venue Agent 'Training Progress System'.
HR:H:T:O Internal Use
5457 42548D Each 5464 A 24265N Each
05/1984 Use/Issue Prev Issue First 04/1997 No Previous Issue
5421 42517E Each Response to Reviewer's Memorandum - EP/EO Case Chronology Record
08/1981 Use/Issue Prev Issue First EP/EO This form is used by the EP/EO Division at
Restricted Area Register Form needed for effective review/evaluation the Ohio District in conjunction with the
This form is issued to provide a record of of exempt organization examination reports Cincinnati Service Center (CSC). All
badge no., time in, and time out of people and determination activity. Form 5457 is EP/EO cases nationwide are assembled at
entering restricted or secured areas of IRS available only as a fillable PDF file ac- the CSC during initial processing of cases
offices. HR:F:S:PS Internal Use cessable through www.publish.no.irs.gov with EP/EO application. This version of
under catalog. CP:E:EO:FC Internal Use Form 5464 has been adapted so that it may
5422 42519A Each
be used by everyone who works on a case.
Visitor Register This form is primarily ordered by the CSC,
This form provides a record of visitors,
5461 42551A Each but will actually be completed by EP/EO
badges issued to them, and time of arrival 06/1979 Destroy Prev Issues Upon Rec personnel. D:EP/EO Internal Use
and departure. Form 5422 is no longer Report of Action under Public Law
subject to OMB Review. M:S:RE Internal 93-647 5466 B 63063P Each
Use Form 5461 was developed for use by ser- 08/1998 Destroy Prev Issues Upon Rec
vice centers when reporting collections re- Multiple Records of Disclosure
5436 42530X Each ceived for child support payments as Form 5466B is used for disclosure of tax
05/1991 Destroy Prev Issues Upon Rec specified in Public Law 93-647. information under IRC 6103 or other pro-
Administratively Uncontrollable OP:FS:S:A:N Internal Use visions of IRC when IRC 6103(p)(3) or the
Overtime (AUO) Pay privacy Act requires a record to be kept.
The Prescribing Instructions for Form 5436 5461 A 42552L Each OP:EX:GLD Internal Use
are Manual Supplement 05G-18, CR 01/1997 Destroy Prev Issues Upon Rec
02G-25, 91G-34, (10)1G-28 dated Tax Refund Offset Program Report of 5471 49958V Each
09/04/75. HR:H:S:T Internal Use
Actions Under Public Laws 97-35, 05/2001 Destroy Prev Issues Upon Rec
5438 42532T Each 98-369, 98-378, and 101-508 Information Return with Respect to a
01/1990 Destroy Prev Issues Upon Rec Because P.L. 97-35 authorizes IRS to retain Foreign Corporation
Report of Examination - Excise Taxes on refunds for certain individuals and apply the Used by U.S. persons to report their activ-
Employee Plans refunds to outstanding support obligations ities with related foreign corporations.
This form constitutes that part of the RAR as well as other outstanding Federal agency There are separate Instructions available
wherein the correct excise tax liability re- obligations, Form 5461-A is prepared for this item. The catalog number for the
sulting from the imposition of a Chapter 43 monthly by non-Master File functions to re- Instructions is 49959G.
tax on a prohibited transaction, a funding port the amounts offset. T:C:O:A Internal OP:FS:FP:F:C Tax Form or Instruction
deficiency or a particular excess contrib- Use
ution is calculated. It is needed to comply 5471 SCH J 21111K Each
with the Employee Retirement Income Se- 5461 B 61197C Each 05/2001 Destroy Prev Issues Upon Rec
curity Act of 1974. E:O:E Tax Related 01/1997 Destroy Prev Issues Upon Rec Accumulated Earnings and Profits (E&P)
Public Use
Tax Refund Offset Program Summary of Controlled Foreign Corporation
5446 42539S Each Report of Actions Under Public Laws Use to report accumulated E&P in func-
03/1983 Destroy Prev Issues Upon Rec 97-35, 98-369, ... tional currency, computed under sections
Public Inspection Record Form 5461-B is used monthly by Account- 964(a) and 986(b). OP:FS:FP:F Tax
Form used when inspecting records under ing Branch personnel to summarize and Form or Instruction
section 6104 of the Internal Revenue Code. transmit all information reported on Form
OP:E:EP:FC Internal Use 5461-A, Report of Action Under Public Laws 5471 SCH M 49963O Each
97-35, 98-369, 98-378, and 101-508 to the 05/2001 Destroy Prev Issues Upon Rec
5451 42543A Each National office. The records data on the Foreign Corporation Controlled by a
07/1984 Destroy Prev Issues Upon Rec United States Person
form is transmitted to the Fresno Service
Copy Machine Usage and Cost Summary Used by a U.S. person who controls a for-
In order to develop and maintain accurate Center (RACS) via Form 2158, Credit
Transfer Voucher. Fresno has sole respon- eign corporation to report the activities be-
cost and volume data on servicewide copy
sibility for setting up an accounts receivable tween the U.S. person and the foreign
made as required by Government Printing
and Binding Regulations, district and ser- for each State to receive repayment for incorporation. OP:FS:FP:F:C Tax Form or
vice center coordinators are required to jured spouse claims. T:C:O:A Internal Instruction
complete Form 5451, at the close of each Use
fiscal quarter. HR:F:P Internal Use 5471 SCH N 61925Q Each
5462 27600Q Each 05/2001 Destroy Prev Issues Upon Rec
5452 11881T Each 03/1993 Destroy Prev Issues Upon Rec Foreign Personal Holding Company
05/2000 Destroy Prev Issues Upon Rec Reconciliation of Payroll and Used by officers, directors, and sharehold-
Corporate Report of Nondividend Performance and Cost Report ers of foreign personal holding companies
Distributions Form 5462 is designed to effect standard- to report information concerning the foreign
Used by corporations to report their non- personal holding company.
ized computer reporting from all service
dividend distributions to their shareholders. OP:FS:FP:F:C Tax Form or Instruction
T:FP:F Tax Form or Instruction centers. R:R:M Internal Use
F-45
Forms
5471 SCH O 61200O Each 5493 C 14743I Each 5498 50010C Set
Organization or Reorganization of Taxpayer Service Quality Review Individual Retirement Arrangement
Foreign Corporation and acquisitions Checklist (For On-Line Adjustments (SOI Information
and Dispositions of its Stock 43) and On-Line Accounts This form is needed to report Individual
Used by U.S. persons to report acquisitions This form is to be used in conjunction with Retirement Arrangement payments to IRS.
or dispositions of interests in foreign corpo- Form 5493, Taxpayer Service Quality Re- The catalog number for the instructions is
rations. OP:FS:FP:F:C Tax Form or In- view Record. T:C:P:PQ Internal Use
11409F. W:CAR:MP:FP:F:M Tax Form
struction or Instruction
5493 CSQM 12132B Each
5472 49987Y Each 12/1997 Destroy Prev Issues Upon Rec
Customer Service Quality Review
5498 MSA 23097L Set
07/2000 Destroy Prev Issues Upon Rec 2002 Min Supply For Late Filers
Information Return of a Foreign Owned Record
This form is used to input performance Archer MSA or Medicare+Choice MSA
Corporation Information
Form 5472 is new and is used to monitor evaluation information. It's been reduced
from a four page to a one page cutsheet. Medical Savings Account Information.
the transactions of foreign owned corpo- W:CAR:MP:FP:F:M Tax Form or Instruc-
Form has been placed on the On Demand
rations. T:FP:F:C Tax Form or Instruction tion
Program. T:C:P:P:Q Internal Use
5493 D 14744T Each 5500 13500F Each

5482 42563S Each
Taxpayer Service Quality Review Annual Return/Report of Employee
Record of Disclosure (Privacy Act of Checklist (For Written Benefit Plan
1974) Accounts/Adjustments-SOI 95) IRS and the DOL have developed annual
The Privacy Act of 1974 requires an ac- This form is to be used in conjunction with information returns/reports to be filed by
counting of all disclosures. Form 5482 is Form 5493, Taxpayer Service Quality Re- employers and plan administrators of pen-
used to record disclosures made from non- view Record. T:C:P:PQ Internal Use
tax related systems of records. sions or welfare benefit plans under sec.
104 of the Employee Retirement Income
GL:GLD:D Internal Use 5493 E 14745E Pad
Security Act of 1974 (ERISA), sec. 6057(a)
5489 42567K Each Taxpayer Service Quality Review and sec. 6058(a) of the Internal Revenue
01/1995 Destroy Prev Issues Upon Rec Checklist (For Quick Notes and Code. There are separate Instructions
Schedule of Reimbursable Earnings Typewritten Letters) available for this item. The catalog number
Form 5489 is used to report the schedule This form is to be used in conjunction with for the Instructions is 13502B.
of reimbursable earnings. CFO:B:X Inter- Form 5493, Taxpayer Service Quality Re- W:CAR:MP:FP:F Tax Form or Instruction
nal Use view Board. T:C:P:PQ Internal Use
5492 42569G Each 5493 F 14746P Each 5500 EZ 63263R Each

Post Review Worksheet Taxpayer Service for Quality Review Annual Return of One-Participant
Form will be used by regional Appellate of- Checklist (For Pattern or Form Letters) Pension Retirement Plan
fices under new post review program to This form is to be used in conjunction with This form is filed out by one-participant
implemented by Manual Supplement. Es- Form 5493, Taxpayers Service Quality Re- pension benefit plans. There are separate
sential for uniformity in reviews by Appel- view Board. T:C:O:L:B Internal Use Instructions available for this item. The ca-
late's regional reviewers. talog number for the Instructions is 63264C.
CC:AP:FS Internal Use 5493 G 14747A Each
Taxpayer Services Quality Review tion
5493 A (CSQM)25335K Each
12/1997 No Previous Issue Checklist (For Correspondence (SOI 30)
and Written Referrals (SOI 6
5500 SCH A 13505I Each
Customer Service Quality Reveiew 2001 Min Supply For Late Filers
Record (For Source of Information This form is to be used in conjunction with
Form 5493, Taxpayer Service Quality Re- Insurance Information
Codes 89) This schedule is required to be filed under
This form is used to input performance view Record. T:C:P:PQ Internal Use
section 104 of the Employees Retirement
evaluation information. This is on the On
5493 H 20669V Each Income Security Act of 1974. Attach to
Demand Program. T:C:P:P:Q Internal 06/1994 No Previous Issue Forms 5500, 5500-C, and filed with DOL, if
Use Taxpayer Service Quality Review applicable. This Form is not filed with IRS.
Checklist (For Heavy Vehicle Use Tax W:CAR:MP:FP:F Tax Form or Instruction
5493 A 14741M Pad
Return, Form 2290-SOI-40)
This form is to be used in conjunction with
Taxpayer Service Quality Review
Checklist (Forms 1040, 1040A,
Form 5493, Taxpayer Service Quanlity Re- 5500 SCH B 13507E Each
view Board and Form 2290, Heavy Vehicle 2001 Min Supply For Late Filers
1040EZ-SOI40) Use Tax Return. T:C:P:PQ Internal Use Actuarial Information
This form is to be used in conjunction with
The employer or plan administrator of a
Form 5493, Taxpayer Service Quality Re-
defined benefit plan that is subject to the
view Board. T:C:P:PQ Internal Use 5495 42571S Each
Minimum Funding Standards (see section
5493 B 14742X Each 412 of the Code and Part 3 of Title 1 of
Request for Discharge from Personal
06/1994 Destroy Prev Issues Upon Rec Liability Under I.R. Code Sec. 6905 ERISA) must file this schedule as an at-
Taxpayer Service Quality Review Form 5495 is filed by a taxpayer after reg- tachment to the annual return/report filed for
Checklist (for Amended Returns, Form ular filing of either an Estate or Gift tax re- the plan. There are Separate Instructions
1040X-SOI 40) turn. The form is used to request discharge available for this item. The catalog number
This form is to be used in conjunction with from personal liability for any deficiency for for the Instructions is 13513I.
Form 5493, Taxpayer Service Quality Re- the kind of tax and periods shown on the W:CAR:MP:FP:F Tax Form or Instruction
view Board. T:C:P:PQ Internal Use form. R:R:T Tax Related Public Use
F-46
Forms
5500 SCH C 13515E Each 5500 SCH T 22770R Each 5542 A 42636M Each
2001 Min Supply For Late Filers 2001 No Previous Issue 07/1991 Destroy Prev Issues Upon Rec
Service Provider Information Qualified Pension Plan Coverage TPDS Casual Requirements
This schedule is required to be filed under Information This form is used by Regions, Service
section 104 of the Employee Retirement Form 5500 Sch T W:CAR:MP:FP:F Tax Centers and Districts to order training ma-
Income Security Act of 1974. Form or Instruction terials as a single item. Not to be used in a
W:CAR:MP:FP:F Tax Form or Instruction class. This form will always be forwarded to
5503 24030U Each the Regional Training Officer. This form is
revised to insure more efficient use.
5500 SCH D 22774J Each Case History Worksheet
HR:F:P:O Internal Use
2001 Min Supply For Late Filers Form is used to record contacts between
DFE/Participating Plan Information IRS and taxpayer. CI:S:RPE Internal Use
5558 12005T Each
dfe/participating plan information
5516 27610M Each Application for Extension of Time to File
10/1992 Destroy Prev Issues Upon Rec Certain Employee Plan Returns
5500 SCH E 12349Y Each Federal Tax Deposit (FTD) Transmittal/ Used to provide a means by which a person
2001 Min Supply For Late Filers Replacement Adjustment Record may request an extension of time to file
ESOP Annual Information Form 5516 is used by FTD Accounting Unit Forms 5500, 5500-C, 5500-K or 5330. Pre-
You may use this schedule to satisfy the personnel to send corrections to DIS (Dis- scribing instructions for F. 5558 are Section
requirements under code section 6047(e) tributed Input System). T:S:C:F Internal 2003(c)(1)(B) of Employee Retirement In-
for an annual information return for an em- Use come Security Act of 1974.
ployee stock ownership plan (ESOP). OP:FS:FP:F:C Tax Form or Instruction
W:CAR:MP:FP:F Tax Form or Instruction 5517 60138B Each
01/1996 Destroy Prev Issues Upon Rec 5564 (C) 24061T Each
Federal Tax Deposit (FTD) Replacement 06/1992 Destroy Prev Issues Upon Rec
5500 SCH G 14739A Each - Adjustment Record Notice of Deficiency - Waiver
2001 Min Supply For Late Filers Form 5517 is used by FTD Accounting Unit This form is a waiver request from taxpay-
Financial Transaction Schedules personnel to make corrections through DIS ers when additional assessment and col-
May be filed as an attachment to Form (Distributed Input System). T:S:C:F Inter- lection occurs. To be mailed with Form
5500. This Schedule will be require to be nal Use 5601. This is a continuous version of Form
filed for plans answering "Yes" to items 27a 4089. CP:EX:CS:C Tax Related Public
through 27f on the Form 5500. 5523 42622Y Each
Use
W:CAR:MP:FP:F:C Tax Form or Instruc- 03/1986 Destroy Prev Issues Upon Rec
tion TECS Query Request 5564 A 29001P Each
This form is used to request and transmit
5500 SCH H 24420C Each information between offices. CI:P:T Inter-
Notice of Deficiency - Waiver
2001 No Previous Issue nal Use
This form is a waiver request from taxpay-
Financial Information
Form 5500 Sch H W:CAR:MP:FP:F:C Tax 5526 27640A Each ers when additional assessment and col-
Form or Instruction 05/1987 Destroy Prev Issues Upon Rec lection occurs. To be mailed with Form
FTD Adjustment Action Request 5601. This is used with the RGS computer
5500 SCH I 24414Y Each Form 5526 is used by service center FTD system. OP:C:A:CP:E Tax Related Public
2001 Min Supply For Late Filers Accounting personnel to authorize an ad- Use
Financial Information-Small Plan justment requested by a federal reserve
Form 5500 SCH I W:CAR:MP:FP:F:C Tax bank to one of its accounts. 5565 42648E Each
Form or Instruction OP:FS:A:A:RP Tax Related Public Use 06/1984 Destroy Prev Issues Upon Rec
Request for Technical Advice EP/EO
5500 SCH P 13504X Each Form used for transmitting requests for
2001 Min Supply For Late Filers 5533 42629X Each technical advice to the National Office re-
Annual Return of Fiduciary of Employee 12/1994 Destroy Prev Issues Upon Rec garding EP, EO or actuarial issues. It is not
Benefit Trust IRP Production Report to be used for transmitting requests for rul-
This form is to be filed by every trustee of Form 5533 is prepared by Service Center ings,techincal assistance, or general tech-
a trust described in Section 401(a) which personnel in the Accounting, Receipt and nical information. CP:E:EP:R Internal Use
was created as a part of an employee ben- Control, and OCR REI (Recognition Equip-
efit plan. Also to be filed by every custodial ment Inc.) units for review by the Quality
account described in Section 401(f). Assurance Management Staff (QAMS). 5568 42650Q Each
W:CAR:MP:FP:F:C Tax Form or Instruc- The completed form reflects a cumulative 03/1994 Use/Issue Prev Issue First
tion accounting of IRP (Information Returns Appeals Update
Processing) production and provides the This form has been reinstated because Ex-
5500 SCH R 24419B Each statistics necessary for policy formulation
amination still uses this form. This form is
2001 No Previous Issue within the National Office. This revision is
used to transmit the Automated Information
Retirement Plan Information made to accomodate Service Center Work-
form 5500 Sch R W:CAR:MP:FP:F:C Tax Management System (AIMS) labels for
load Redistribution for IRS SCRIPS docu-
Form or Instruction ments. T:S:P:S Internal Use multiple appeals. Labels are placed on this
form and the analyst can make changes
5500 SCH SSA 13506T Each 5542 42635B Each directly on this form. C:AP Internal Use
2001 Min Supply For Late Filers 07/1991 Destroy Prev Issues Upon Rec
Annual Registration Statement TPDS Training Requirements
Identifying Separated Participants with This form is used by Regions, Service 5570 42652M Each
Deferred Vested Benefits Centers and Districts to order training ma- 04/1981 Destroy Prev Issues Upon Rec
Form is filed with IRS only, as an attach- terials and to schedule classes. These Appeals Short Closings
ment to Form 5500, or 5500-C. forms will always be forwarded to the Re- This form is used in the AIMS system by
W:CAR:MP:FP:F:C Tax Form or Instruc- gional Training Officer. HR:F:P:O Internal Appeals field offices. C:AP:FS Internal
tion Use Use
F-47
Forms
5571 42653X Each 5597 42673P Each 5606 42681P Each
Appeals Request EO IMF/BMF Request Workpapers Cover Sheet
Form used by Appeals to establish returns This is a terminal input document used to This form is used to standardize workpa-
on the Audit Information Management Sys- requisition from the BMF a specific return. pers in accordance with Standard Exam-
tem (AIMS). C:AP Internal Use This form is being revised for SCRS proc- ination Index Numbering systems.
essing. The suffix SCRS has been removed EX:C:N Internal Use
5572 42654I Each from this form. T:BSP Internal Use
10/1998 Destroy Prev Issues Upon Rec 5610 42686S Each
Appeals Correction Request 5597 B 42675L Each 11/1980 Destroy Prev Issues Upon Rec
Used by Appeals as a source document for 01/2002 Destroy Prev Issues Upon Rec Form Status Verification
making changes to AIMS database. TE/GE Multiple IMF/BMF/EPMF Request Form used to verify current status of forms
C:AP:FS Internal Use This form is a terminal input document used which have not been revised or reprinted for
to requisition specific returns. Previous ver- an extended period of time. HR:F:P In-
5578 42658A Each
sions were numbered Form 5597-B SCRS ternal Use
T:BSP Internal Use
Annual Certificate of Racial 5622 42697Z Each
Nondiscrimination for a Private School 5597 C SCRS 60140N Each 03/1990 Destroy Prev Issues Upon Rec
Exempt from Federal Income Tax 01/2002 Special Handling/See Remarks Worksheet 1 - Minimum Participation
This form may be used by organizations TE/GE Record Retention Agreement Standards
that operate tax-exempt private schools to Request This form is used to evaluate employee
provide the Internal Revenue Service with The usage of this form should coincide with benefit plans. CP:E:EP:FC Internal Use
the annual certification of racial nondis-
this schedule Instructions can be found in
crimination required by Rev. Proc. 75-50,
Training Manual 4208-1 (10/80) and should
1975-2 C.B. 587. (For use by organizations 5623 42698K Each
be followed until IRM 7530 has been
that do not file Form 990). 12/1998 Destroy Prev Issues Upon Rec
issued/revised. T:BSP Internal Use
OP:FS:F:CD Tax Form or Instruction Worksheet 2 - Minimum Vesting
5580 42660M Each
5598 42676W Each Standards Defined Contribution Plans
01/2002 Destroy Prev Issues Upon Rec This form should no longer be made avail-
EO Correction Request able to the public. It should be for internal
Penalty Appeal Record
This form is a terminal input Document used use only. Used with Forms 5622,
Form 5580 is used to inform the Appeals
to correct items in error on an AIMS ac- 5624-5627 and 8384-8388.
function of the Collection function's reason
count. This form is being revised to con- CP:E:EP:FC Internal Use
for rejecting a taxpayer's abatement re-
quest. OP:CO:SP Internal Use form to TIES and closing document Form
5599. T:BSP Internal Use 5624 42699V Each
5588 42666A Each
01/2002 Destroy Prev Issues Upon Rec 5599 42677H Each Worksheet 2A - Minimum Vesting
EO Non-Master File Request 01/2002 Destroy Prev Issues Upon Rec Standards Defined Benefit Plans
This form is a terminal input document used EO Examined Closing Record This form should no longer be made avail-
to provide the information required to gen- This form is a terminal input document used able to the public. It should be for internal
erate both an examination assembly and to close an examined BMF or NMF account use only. Used with forms 5622-5623,
an open NMF account on the AIMS data off of the AIMS Data Base. This form is 5625-5627, and 8384-8388.
base for a specific NMF - Controlled exam- being revised to conform to TIES (Totally CP:E:EP:FC Internal Use
ination. Instructions can be found in Train- Intergrated Examination System) which will
ing Manual 4208-1 (10/80) and should be be implemented 07/01/92. T:BSP Internal 5625 42700L Each
followed until IRM 7530 has been
issued/revised. T:BSP Internal Use Employee Benefit Plan, Worksheet 3
5600 A 15259X Each Joint and Survivor Annuities
5595 42671T Each 01/1993 No Previous Issue This form is used to evaluate employee
01/2002 Destroy Prev Issues Upon Rec Multi-Year Statutory Notice Worksheet benefit plans. CP:E:EP:FC Internal Use
EO Update This form will be used to save preparation
This form is a terminal input document used time for Tax Examiners doing Multi-Year
in conjunction with AIMS labels to update, Statutory Notices. EX:Q:S:Q Internal Use 5626 42701W Each
request, input and follow-up on items on 12/1998 Destroy Prev Issues Upon Rec
open AIMS accounts. Instructions can be Employee Benefit Plan, Worksheet No. 4
found in Training Manual 4208-1 (10/80) 5601 (C) 24105K Each Miscellaneous Provisions
and should be followed until IRM 7530 has 04/1985 No Previous Issue This form is used to evaluate employee
been issued/revised. T:BSP Internal Use Notice of Deficiency benefit plans. CP:E:EP:FC Internal Use
This letter is a notice of deficiency to be
mailed with Form 5564. This is a continuous
5596 42672E Each version of Letter 531(DO). 5627 61510N Each
01/2001 Destroy Prev Issues Upon Rec CP:CO:SC:E Tax Related Public Use 12/1998 Destroy Prev Issues Upon Rec
EO Non-Examined Closings Employee Benefit Plan, Worksheet No. 5
Instructions for this form can be found in 5604 24110D Each - Coverage and Discrimination
Training Manual 4208 (10/80) and should 01/1988 Destroy Prev Issues Upon Rec Requirements: DC
be followed until IRM 7530 has been Section 6020(b) Action Sheet This form provides an expeditious method
issued/revised. This is a terminal input do- Form 5604 is used to facilitate the transfer of processing plans received in the district
cument used in conjunction with AIMS of information on proposed IRC 6020(b) offices and used with accompanying expla-
label(s) to close Non-examined BMF and assessments. CP:CO:C:FP Internal Use nations, Doc. 6393. permits the examiner to
NMF account(s) off of the AIMS Data Base. ascertain compliance with certain provisions
T:BSP Internal Use of the law. CP:E:EP:FC Internal Use
F-48
Forms
5632 42706Z Each 5649 42723K Each 5698 42767M Each
Sign-in Sheet EP Master File Request Examination History Record
Revision of M-6346, used by students to This form will be used for Employee Plans This form is used to record the examination
sign-in. HR:T:S Internal Use 'AIMS' processing to obtain a return. history of a specific case in the Coordinated
T:BSP Internal Use Examination Program. EX:C:N Internal
5634 42708V Each Use
04/1981 Destroy Prev Issues Upon Rec 5650 42724V Each
Factor Format Evaluation Statement 01/2002 Destroy Prev Issues Upon Rec 5699 42768X Each
EP Examined Closing Record 03/1980 Destroy Prev Issues Upon Rec
This form will be used to evaluate positions
This form will be used for Employee Plans Information Document Request Log
under the new factor format evaluation This form is used to record requests of in-
system. HR:P:P Internal Use 'AIMS' to close examined records off the
data base. T:BSP Internal Use formation from the taxpayer. EX:N:N In-
ternal Use
5640 42714Z Each
Freedom of Information and Privacy 04/1980 Destroy Prev Issues Upon Rec
OJT Case Review Guide for Tax Auditors
Correspondence Report Issue Control Sheet
Form revised for procedural changes and
Form 5640 is used to capture statistical This form is used to control issues raised
style of presentation. HR:H:T:E Internal
data concerning the volume of FOI Act re- and disposition thereof. EX:N:N Internal
Use
quests, Privacy Act Requests, and other Use
data necessary for responding to statutory 5666 42739U Each
reporting requirements of both Acts. 5701 42770J Each
03/2002 Destroy Prev Issues Upon Rec 12/1983 Use/Issue Prev Issue First
EX:D:F Internal Use TE/GE Referral Information Report Notice of Proposed Adjustment
Form used to transmit information within the This form is used to notify taxpayers of
5640 A 42715K Each EP/EO Division from one Activity to another
05/1987 Destroy Prev Issues Upon Rec proposed adjustments in the Coordinated
Activity. Also used to transmit information Examination Program. LM:SR:OS Tax
FOI Correspondence Control Log to other Divisions within the Service. Infor- Related Public Use
Form 5640-A is designed for case control mation added for Statute of Limitations
and preparing Part I of Form 5640, Free- dates, estimated tax adjustment, MFT 5703 24207H Pad
dom of Information and Privacy Corre- codes, ect. T:BSP Internal Use 02/1981 Use/Issue Prev Issue First
spondence Log. EX:D:F Internal Use IDRS Letter Enclosure
5681 42750R Each Form 5703 is used to specify the IDRS let-
5640 B 42716V Each 08/1987 Destroy Prev Issues Upon Rec ter that is to be generated to the taxpayer.
10/1988 Destroy Prev Issues Upon Rec Quarterly Report on Computer Assisted It also transmits the necessary enclosures
Privacy Correspondence Control Log Audit Program (CAAP) that are to accompany the letter.
It is used for case control and recording Used by regions and key districts to report OP:C:T:F:N Internal Use
data required for preparing Part II of Form quarterly computer assisted audit referrals.
5640, Freedom of Information and Privacy EX:C:N Internal Use 5704 27695J Each
Correspondence Report. The information 01/1982 Destroy Prev Issues Upon Rec
added to the form is requested by Treasury 5692 42761Y Each Special Case History Sheet
01/1981 Destroy Prev Issues Upon Rec Form 5704 is used to record service center
for the preparation of the Annual Privacy
Schedule for Workload Reviews, OJT, transactions on special tax cases. This re-
Act Report to Congress. EX:D:F Internal
and Case Reviews vision of Form 5704 provides additional
Use space on the reverse of the form for action
This form is intended for optional use in field
offices by agents or auditors in scheduling comments, thus making Form 5704-A un-
5644 42719C Each
necessary. R:C:T:C Internal Use
01/2001 Destroy Prev Issues Upon Rec workload reviews, case reviews, and on-
EP/EO Inquiry Request the-job visits. EX:G:E Internal Use
5705 27700R Each
This form is being revised to combine both 02/1981 Destroy Prev Issues Upon Rec
5693 42762J Each
EP & EO programs and to add command Suspense Case Checksheet for
codes which are available in the District Checksheet for Group Reviews Additional Information
Office.The 3-1999 revision was placed on The form will be used to determine the ef- Form 5705 is used to request additional in-
the on-demand distribution program as per formation concerning the processing of tax
fectivenessof examination groups within the
the originator. T:BSP Internal Use returns in service centers. R:R:T Internal
division. EX:E:D Internal Use
Use
5646 42720D Each 5696 42765Q Each
5708 27715Q Each
Claim for Damage, Injury or Death 03/1982 Destroy Prev Issues Upon Rec
Large Case Examination Assignment Typing Control Worksheet
This form is used to submit a claim in the Short Form Form 5708 is a batch sheet used to monitor
event of property damage or personal in- This form is used to assign examinations to correspondence typed by service center
jury. CC:F&M:GLS Internal Use particular employees in the Coordinated clerical personnel. OP:C:E:C:E Internal
Examinations Program. EX:E:N Internal Use
5648 42722Z Each Use
EP Non-Master File Request 5697 42766B Each 09/2000 Destroy Prev Issues Upon Rec
Form 6848 is used to provide information 01/1981 No Previous Issue Election To Be Treated as a Possessions
required to generate both an examination Large Case Examination Assignment Corporation Under Section 936
assembly and an open Non-Master File Long Form Form filed by corporations electing under
(NMF) account on AIMS for a specific NMF This form is used to assign examination to section 936(e) of the Internal Revenue
Controlled examination. T:BSP Internal particular employees in the Coordinated Code to be treated as a possessions cor-
Use Examination Programs. EX:C:N Internal poration for income tax purposes.
Use T:FP:F:C Tax Form or Instruction
F-49
Forms
5712 A 61166D Each 5734 27725M Pad 5753 I 10980Z Each
Election and Verification of the Cost Non-Master File Assessment Voucher Action on your Forms Order - IRS
Sharing or Profit Split Method Under Form 5734 is prepared by tax examiners Offices
Section 936(h)(5) when they are assessing various penalties These are the instructions taxpayers use to
Use Form 5712-A to elect either the cost (DP adjustments of tax, civil penalties, child fill out Form 5753. W:CAR:MP:M Tax
sharing or profit split method of computing support, obligations, etc.) to the Non-Master Related Public Use
taxable income with respect to a certain File (NMF). S:CAS:B:R Internal Use
possession product. Also use Form 5712-A 5753 P 25580P Each
to show that you have a significant business 5735 12090G Each 05/1998 No Previous Issue
presence in the possession by meeting ei- 10/2000 Destroy Prev Issues Upon Rec Action on Your Forms Order. Postcard
ther a direct labor test or a value added test. Computation of Possessions This post card notice will be sent to tax-
T:FP:F:C Tax Form or Instruction Corporation Tax Credit Allowed Under payers to notify them of the status of their
5713 12030E Each Section 936 order for tax products. This form is designed
11/2001 Destroy Prev Issues Upon Rec Form 5735 must be completed and at- to be used only by the area Distribution
International Boycott Report tached to the income tax return of any do- Centers. W:CAR:MP:M:L Tax Related
Persons having operations in or related to mestic corporation of which an election to Public Use
countries which require participation in or be treated as a possessions corporation
cooperation with an international boycott under section 936(e) is in effect. This form 5753 S 11808Y Each
may be required to report these operations now has separate insstructions cat.# 01/1990 No Previous Issue
on Form 5713. There are separate in- 20920t. OP:FS:FP:F Tax Form or In- Action on Your Tax Forms Order
structions for this form. The catnum for the struction This self-mailer is to be used by distribution
instructions is 12040A. centers to provide taxpayers information
W:CAR:MP:FP:F:C Tax Form or Instruc- 5735 SCH P 61167O Each concerning items ordered. HR:F:P:D Tax
tion 10/2000 Destroy Prev Issues Upon Rec Related Public Use
Allocation of Income and Expenses
5713 SCH A 12050W Each Under Section 936(h)(5) 5754 12100R Each
11/2001 Destroy Prev Issues Upon Rec Schedule P must be attached to form 5735 07/2000 Destroy Prev Issues Upon Rec
Schedule A - Computation of the by a possession corporation which has Statement by Person(s) Receiving
International Boycott Factor elected to use either the cost sharing Gambling Wages
To be used only by persons not computing method or the profit split method of com- This form must be completed by persons
loss of tax benefits by the specifically at- puting taxable income under section receiving gambling winnings to identify the
tributable taxes and income method on actual winners. There are separate In-
936(h)(5). OP:FS:FP:F Tax Form or In-
Schedule B of Form 5713.
struction structions available for this item. The cata-
log number for the Instructions is 11409F.
tion 5748 42788P Each T:FP:F:M Tax Form or Instruction
5713 SCH B 12060S Each
11/2001 Destroy Prev Issues Upon Rec Referral for TIN Penalty Assessment 5768 12125M Each
Specifically Attributable Taxes and Form 5748 is used within either the mag- 12/1996 Destroy Prev Issues Upon Rec
Income (Section 999(c)(2)) netic tape or receipt and control functions Election/Revocation of Election by an
Used in computing the loss of tax benefits to refer cases to the adjustment function (or Eligible Sec. 501(c)(3) Organization to
under the Specifically Attributable Taxes other areas determined by service center Make Expenditures ...
and Income Method. management) for TIN penalty assessment. Used by eligible organizations who either
W:CAR:MP:FP:F:C Tax Form or Instruc- R:R:M Internal Use Elect to use or revoke their election to use
tion the provisions of the applicable subsection
5752 42792X Each of 501 of the code relating to expenditures
5713 SCH C 12070O Each 06/1981 Destroy Prev Issues Upon Rec by public charities to influence legislation.
11/2001 Destroy Prev Issues Upon Rec Flow-through Entity Distribution Remainder of title: ... to Influence Legis-
Tax Effect of The International Boycott Schedule lation. T:FP:F:CD Tax Form or Instruction
Provisions This form is used in the examination of
Used to summarize the loss of tax benefits partnership returns involving interrelated
resulting from the Application of Interna- and related cases or partners who file re- 5771 42805P Each
tional Boycott Provisions. turns in other districts. EX:E:D Internal 01/1980 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:C Tax Form or Instruc- Use Form 940 Worksheet (Procedure for
tion
Computing Credit)
5753 42793I Each Worksheet for use by Field Collection per-
5714 42775M Each 02/2002 Destroy Prev Issues Upon Rec
06/1980 Destroy Prev Issues Upon Rec sonnel to cover completion of Form 940 in
Action on Your Tax Forms Order certain circumstances involving late pay-
Confirmation of Appointment
This form is used by Area Distribution Cen- ments to the State under Federal Unem-
Form 5714 will assist examiners in con-
ters to inform taxpayers of the status of their ployment Tax Act (FUTA). To be attached
firming field trip schedules. EX:E:D Inter-
nal Use order. W:CAR:M:P:L:CADC:B General to completed Form 940. CO:O Internal
Admin Public Use Use
5715 42776X Each
04/1994 Destroy Prev Issues Upon Rec 5753 B 64557A Each 5772 42806A Each
Systems Production Evaluation Report 09/1991 Destroy Prev Issues Upon Rec 01/1985 Destroy Prev Issues Upon Rec
Form 5715 is used by ADP User Support Practitioners Action on Your Tax Forms EP/EO Workpaper Summary
Groups, IDRS Control Groups, and Man- Order Form is used by both EP and EO to simplify
agement Support Groups in the field and Form 5753-B is used to respond to tax and standardize the pre-examining and the
National Office to report procedural and forms and publications orders from Tax examining of Exempt Organization Work-
operational problems regarding ADP. Practitioners. HR:F:P:D Tax Related paper. CP:E:FC Internal Use
IS:O:O:T:I Internal Use Public Use
F-50
Forms
5773 42807L Each 5794 42824W Each 5838 42862K Each
01/1985 Use/Issue Prev Issue First 02/1980 Destroy Prev Issues Upon Rec 10/1980 Use/Issue Prev Issue First
EP/EO Workpaper Summary OJT Preparation Check List on the Job Waiver of Restrictions on Assessment
Continuation Sheet Training Schedule and Collection of Tax Return Preparer
Form 5773 is used by both EP and EO to Form 5794 is provided as a job aid to on- Penalty
simplify and standardize the pre-examining the-job instructors. It is a planning guide This form is used by Tax Return Preparers
and the examing of Exempt Organization and schedule. Use of the form is taught in to comply with the Provisions of the Tax
Workpapers. CP:E:EO:FC Internal Use OJT workshops. Form is to be used by all Reform Act of 1976. EX:E:I Tax Related
functions. HR:H:T:EA Internal Use
Public Use
5774 42808W Each 5795 42825H Each
5838 AD 42863V Each
Private Foundation Workpapers Basis for Adverse Determination
To inform the Foundation for the basis for Offer to Waive Restrictions on Collection
Form 5774 is used to simplify and stand-
their Adverse determination. of Tax Return Preparer Penalty
ardize the pre-examining and the examining
CP:E:FC Tax Related Public Use Form is used to secure a waiver of re-
of Exempt Organization Workpapers.
strictions on assessment and collection of
CP:E:FC Internal Use
5804 42830A Each split-issue settlements of preparer penalty
5777 1 PT (C) 27765W Each 07/1987 Destroy Prev Issues Upon Rec cases. CC:AP:FS Internal Use
03/1977 No Previous Issue Federal Reserve Bank Day Classified
Machine Stationery 507 - Telephone Call Report Balancing Proof 5867 42888Q Each
Notice Form 5804 is used to certify and prove the 07/1977 No Previous Issue
This 1 part machinery stationery is available daily balances of monies processed from Daily Wire Worksheet
for District Office use. R:R:T:P Internal the Federal Tax Deposit (FTD) system. The Form 5867 is a manual entry worksheet
Use form is completed by Balancing Clerk used to compute and balance Federal Tax
Technicians in The FTD Accounting Unit Deposits (FTDs) for preparation of the
5777 2 PT (C) 61626Y Each and then forwarded to the RACS (Revenue Treasury Daily Wire. The form is used when
10/1980 No Previous Issue Accounting Control System) Unit. RACS the Revenue Accounting Control System
Machine Stationery (Blank) Unit personnel input the data for subse- (RACS) is down. T:S:R:R Internal Use
Used to print CP-2000 notices. quent transmission of the daily wire to Main
R:R:T:P Internal Use Treasury. R:R:D Internal Use
5873 42892Y Each
5777 3 PT (C) 27770P Each 5807 42841H Each 03/1980 Destroy Prev Issues Upon Rec
Master Register IDRS Employee
Machine Stationery Screening Form District RPC
Numbers
Form 5777 3 pt. is blank machine stationery Implementation of Tax Return Preparer
Provisions of the Tax Reform Act of 1976. This form is an outgrowth of the IDRS Se-
used to print CP Notices. R:I:D:D Internal curity Handbook requirement that District
Use EX:E:D Internal Use
Office Security Administrators maintain a
5788 42819D Each 5808 42842S Each list of the employee numbers of IDRS users.
04/1983 Destroy Prev Issues Upon Rec HR:S:DS:S Internal Use
Private School Racial Nondiscrimination Return Preparer - Penalty Follow-up
This form is used in the implementation of 5877 42895F Each
Checksheet
tax return preparer penalty provisions of the 08/1989 Destroy Prev Issues Upon Rec
This form is used to help ensure that the
Tax Reform Act of 1976 - Referral of case Agency Grievance and Authorization for
private school examination has covered
to the RPC when preparer cannot be lo- Representative's Access to Official
certain minimum items relating to the
cated. EX:D:E Internal Use Records
school's racially nondiscriminatory policy
and activities. E:O:E Internal Use Form 5877 is used to notify an employee
5809 24275J Each of management's decision on his/her in-
09/1995 Destroy Prev Issues Upon Rec formal grievance. This revision of Form
5792 (C) 24254G Each
Preparer Penalty Case Control Card
05/1999 Destroy Prev Issues Upon Rec 5877 is designed to allow an employee to
Implementation of Tax Return Preparer
Request for IDRS Generated Refund use it to file an agency grievance.
Provisions of the Tax Reform Act of 1976
(IGR) HR:P:R Internal Use
Control Card. S:C:CP:RC:EGP Internal
Form 5792 is designed to simplify service Use
center processing of IDRS generated re- 5884 13570D Each
funds. The form is used by district Col- 5816 24295B Each 2001 Min Supply For Late Filers
lection personnel to perform a Special 08/1990 Destroy Prev Issues Upon Rec Work Opportunity Credit
Procedures function operation, and also by Report of Income Tax Return Preparer Used to compute jobs credits.
tax examiners who route the forms for input Penalty Case W:CAR:MP:FP:F:CD Tax Form or In-
via IDRS. The data is used to create a tape This form is an examination report for struction
which is sent to the regional Financial agreed return preparer penalty cases used
Management Center for issuance of refund to implement Tax Return Preparer Pro- 5887 42902J Each
checks. W:CAS:S:SP:IMF:R Internal Use visions of the Tax Reform Act of 1976. 05/1977 Destroy Prev Issues Upon Rec
CP:EX:CS:SCP Tax Related Public Use Screening Panel Final Rating Form For
ES&D and Single Function Executive
5793 42823L Each Selection
06/1983 Use/Issue Prev Issue First 5819 27816C Each This form will be used to document the
Daily Log-Large Case Examination 07/1988 Destroy Prev Issues Upon Rec Screening Panel's determination of Highly
Activity FRISEP Score Input Sheet Qualified for applicants for Executive Se-
This form is used to maintain a daily log Form 5819 is prepared by various supervi- lection and Development and single func-
during the period in which large case ex- sors to input skill codes and ratings data for tion executive positions. M:ES Internal
aminations have shown indications of fraud. furloughed employees. R:R:M Internal Use
EX:C:N Internal Use Use
F-51
Forms
5888 42903U Each 5943 42930B Each 6014 42996R Each
Screening Panel Worksheet for ES&D Special Messenger Service Authorization - Access to Third Party
and Single Function Executive Selection Attached to envelope or package when Records for Internal Revenue Service
This form is a worksheet used by screening special messenger service is required. Employees
panels to determine highly qualified appli- HQ:SS:HS:CAM Internal Use Authorization from Taxpayer to third party
cants for Executive Selection and Develop- for IRS employees to examine records.
ment and Single Function Executive 5948 27840C Each Re-numbered as a 4-digit form from Letter
positions. M:ES Internal Use 07/1988 Destroy Prev Issues Upon Rec 995(DO) (7/77). Changes suggested per
OFP Consistency File Input IRM Section 4082.1 to help secure the cor-
5889 42904F Each
Form 5948 is used by management assist- rect information from the third party.
05/1977 Destroy Prev Issues Upon Rec EX:E:D Tax Related Public Use
Screening Panel Interview Form For ants to input revisions and corrections to the
ES&D and Single Function Executive OFP (Organization, Function, Program)
6018 43000O Each
Selection code file. Reports Unit personnel complete 08/1983 Destroy Prev Issues Upon Rec
This form is used to make notes on appli- the form and route it to the Computer Op- Consent to Proposed Adverse Action
cant's performance during interview for Ex- erations Branch for processing and subse- This form was used by an Organization or
ecutive Selection and Development and quent release of various printed reports. Plan to accept the proposed adverse action
single function executive selection. R:R:M Internal Use being taken by the Service. CP:E:FC Tax
HR:H:E Internal Use Related Public Use
5961 (C) 42951E Each
5890 27825N Each 10/1998 Use/Issue Prev Issue First 6019 43001Z Each
08/1990 Destroy Prev Issues Upon Rec Correspondence Control Record 02/1980 Destroy Prev Issues Upon Rec
Federal Tax Deposit (FTD) Report and Form is attached to correspondence re- Review Adjustments - Direct
Transcript Request ceived in the National Office for routing to Form 6019 is a worksheet used by service
Form 5820 is prepared by FTD Unit per- appropriate A/C area or referral to the field. center personnel to propose adjustments to
sonnel to request a change to an estab- fiscal year work plans. R:R:M Internal
OP:E:EP:A:1 Internal Use
lished record on the service center control Use
file. The data on the completed form is in- 5961 A 24340T Each
put by DIS (Distributed Input System) oper- 6020 43002K Each
01/1980 Special Handling/See Remarks
ators and returned to the FTD Unit, which 02/1980 Destroy Prev Issues Upon Rec
retains the form just long enough to verify Correspondence Control Record
This form is designed to eliminate other Review Adjustments-Overhead
that the appropriate action was taken to the Form 6020 is a worksheet used by service
system. R:R:A:D Internal Use Correspondence Control Forms being used
in the field. This form supercedes Form center personnel to propose adjustments to
fiscal year work plans. CP:CO:I:FP Inter-
5901 61073R Each 7000. Cannot locate area to assume origi-
nal Use
01/2002 Destroy Prev Issues Upon Rec nator responsibilities for servicewide use.
EP Correction Request If an area wants to use the form they must 6033 43028Q Each
This form will be used by Employee Plan print their own through regional publishing. 01/2001 Destroy Prev Issues Upon Rec
'AIMS' to correct items on the AIMS Data Handbook. Stock has been depleted and EO Request for SERFE Scored Returns
Base. T:BSP Internal Use is no longer available through the ADC. This form is a terminal input document used
Individual requests must be submitted to requisition from the BMF a specified
5903 61517M Each through local channels and must be funded number of returns within a given SERFE
locally. M:RE:FS Internal Use score range and grade level. T:BSP In-
Numerical Card/Badge Record
ternal Use
Form 5903 is used as a numerical record
for all photo ID card/badges produced.
5966 42954L Each
HR:F:S:PS Internal Use This product
04/1996 Destroy Prev Issues Upon Rec 6040 43034U Each
Civil Fraud Penalty (CFP) Report 05/1990 Destroy Prev Issues Upon Rec
may not be ordered by the general
Form 5966 is used to monitor application Employee Plan Deficiency Checksheet -
public
of Civil Fraud Penalty. CP:EX:CS Internal Attachment 1
5913 61627J Each Use Form 6040 is one of a series of eleven de-
05/1978 No Previous Issue ficiency checksheets used as both a work-
Bill of Sale 5989 42974D Each sheet for Computer generation of a letter
This form will vest title in the purchasers of 11/1992 Destroy Prev Issues Upon Rec rejecting the application of an organization
automobiles and other personal property Characteristics of Refund Returns for an employee plan determination letter,
which has been forfeited to the government. This form is used to gather statistics re- and as an attachment to the letter, specify-
CI:P:B General Admin Public Use garding refund returns. Form is now on ing the area(s) in which the plan is deficient.
Service Center Cycle 13. CP:CI:R Inter- The associated forms are: 6041-6045,
5914 42911U Each 8397-8401. OP:E:EP:FC Tax Related
nal Use
05/1978 No Previous Issue Public Use
Release and Receipt of Property 5991 A 42977K Each
This form will provide the Service a receipt 06/1981 Destroy Prev Issues Upon Rec
6041 43035F Each
of seized property, which is returned to the 12/1998 Destroy Prev Issues Upon Rec
Affidavit Employee Plan Deficiency Checksheet -
owner or custodian. CI:RD:TD General Back-up Sheet for Form 5991 (Rev. 06/81)
Admin Public Use Attachment 2
Affidavit will be used to secure testimony for Form 6401 is one of a series of eleven de-
5942 24330X Each EEO discrimination complaint investigation ficiency checksheets used as both a work-
01/1981 Destroy Prev Rev. Immediately reports. C:EEO:C Internal Use sheet for computer generation of a letter
Reviewer's Report--Special Procedures rejecting the application of an organization
Function 5991 B 60145Q Each for an employee plan determination letter,
Form 5942 is a multi-use form used by 09/1982 Destroy Prev Issues Upon Rec and as an attachment to the letter, specify-
Special Procedures function (SPF) review- Affidavit (Short Form) ing the area(s) in which the plan is deficient.
ers either to report the findings of a review Form 5991-B is an affidavit form for short The associated forms are: 6040, 6042-6045
and/or to request additional information. statements used in investigations of dis- & 8397-8401. CP:E:EP:FC Tax Related
OP:CO:C:SP Internal Use crimination. C:EEO:C Internal Use Public Use
F-52
Forms
6042 43036Q Each 6069 12145E Each 6111 43092A Each
Employee Plan Deficiency Checksheet - Return of Excise Tax on Excessive Notice of Special Use Valuation Election,
Attachment 3 Contributions of Black Lung Benefit (IRC 2032A)
Form 6042 is one of a series of eleven de- Trust Form 6111 is used to notify Special Proce-
ficiency checksheets used as both a work- Must be filed by any person who has in- dures Staff in Collection so they can file a
curred liability for excise tax on excess lien on the property listed on the form if
sheet for computer generation of a letter
contribution under Section 4953. needed. OP:EX:ST:EG Internal Use
rejecting the application of an organization
T:FP:F:D Tax Form or Instruction
for an employee plan determination letter,
and as an attachment to the letter, specify-
6112 24412C Each
6072 27900T Each 12/1996 Destroy Prev Issues Upon Rec
ing the area(s) in which the plan is deficient. 02/1982 Destroy Prev Issues Upon Rec Prior Year Tax Forms Order
The associated forms are: 6040, 6041, Notice of Action for Entry on Master File Form 6112 is filled in by individuals to order
6043-6045, 8397-8401. CP:E:EP:FC Tax (Employee Plans Master File) prior year tax forms. The completed order
Related Public Use Form 6072 is used to transcribe data from form is then mailed to the IRS at Area Dis-
Form 5558, Application for Extension of
tribution Center's for processing. The indi-
6043 43037B Each Time to File Certain Employee Plan Re-
vidual taxpayer is required to affix the
12/1998 Destroy Prev Issues Upon Rec turns, as input to DIS (Distributed Input
proper postage to the order form.
Employee Plan Deficiency Checksheet - System). R:R:T Internal Use
W:CAR:MP:M:L Tax Related Public Use
Attachment 4
Form 6043 is one of a series of eleven de- 6086 (C) 10103E Each
ficiency checksheets used as both a work-
Audit Sheet (TSO Password 6113 43093L Each
sheet for computer generation of a letter 09/1978 No Previous Issue
Assignment)
rejecting the application of an organization Form 6086 is a 4-part computer generated Refund Litigation Case Data Request
for an employee plan determination letter, self-mailer. Parts 1 and 3 are printed on 16 Form 6113 is used by Regional and District
and as an attachment to the letter, specify- lb. Bond and parts 2 and 4 are printed on Counsel to secure data required in litigation.
ing the area(s) in which the plan is deficient. 20 lb. Bond. Form 6086 is used by the Se- CP:CO:C:SP Internal Use
The associated forms are: 6040-6042, curity and Disclosure Branch of Detroit
6044, 6045 & 8397-8401. Computing Center (DCC) to assign userids 6118 24415J Each
CP:E:EP:FC Tax Related Public Use and passwords for those employees requir- 01/2001 Destroy Prev Issues Upon Rec
ing acces to various IRS computer systems. Claim of Income Tax Return Preparers
6044 43038M Each IS:E:DC:SD:SA Internal Use This form is filed by tax return preparers
07/2000 Destroy Prev Issues Upon Rec who feel they have overpaid preparer pen-
Employee Plan Deficiency Checksheet - 6087 43070M Each alties. It is used to claim a refund of the
Attachment 6 09/1981 Destroy Prev Issues Upon Rec overpayment. OP:FS:FP:F:M Tax Form
Form 6044 is one of a series of eleven de- Workload and Staffing for Delinquency or Instruction
ficiency checksheets used as both a work- Prevention and Returns Compliance
Form 6087 is used to prepare Fiscal Year 6123 43099Z Each
work schedules. CO:O Internal Use 06/1997 Destroy Prev Issues Upon Rec
rejecting the application of an organization Verification of Fiduciary's Federal Tax
for an employee plan determination letter, 6088 24406Y Each Deposit
and as an attachment to the letter, specify- 06/1997 Destroy Prev Issues Upon Rec Form 6123 is completed by fiduciaries and
ing the area(s) in which the plan is deficient. Distributable Benefits from Employee banks to show federal tax deposits (FTD).
The associated forms are: 6040-6043, 6045 Pension Benefit Plans Completion of the form is required by the
& 8397 to 8401. T:CL Tax Related Public Used to report the 25 highest participants U.S. District Court during bankruptcy pro-
Use of a deferred compensation plan. ceedings. This form is used with Letter
T:FP:F:C Tax Form or Instruction 986(00). CP:CO:C:SP Tax Related Public
6045 43039X Each Use
12/1998 Destroy Prev Issues Upon Rec 6089 43071X Each
Employee Plan Deficiency Checksheet - 08/1980 Destroy Prev Issues Upon Rec 6126 43102L Each
Attachment 5 Status Report - EP Assistance Request 04/1982 Use/Issue Prev Issue First
Form 6045 is one of a series of eleven de- (Over 45 Days) EP/EO EACS Update
The form is to be used by the EP Group
ficiency checksheets used as both a work- EACS has the capability to update multiple
Manager to report to the Audit Group Man-
sheet for computer generation of a letter cases at one time. When certain elements
ager on each audit referral over 45 days
rejecting the application of an organization are the same, up to 20 cases can be up-
old. E:EP Internal Use
for an employee plan determination letter, dated simultaneously. E:O:D Internal Use
and as an attachment to the letter, specify- 6093 43075P Each
ing the area(s) in which the plan is deficient. 01/1979 No Previous Issue
The associated forms are: 6040-6044 and Circuitry Planning Worksheet 6144 43112H Each
Form 6093 is used to compute Taxpayer 06/1988 Destroy Prev Issues Upon Rec
8397-8401. CP:E:FC:PE Tax Related
Service Toll-Free circuitry requirements. Financial Investigation Techniques
Public Use
T:T:F Internal Use Certificate
6067 24380D Each Form to be used as a certificate for the
01/1992 Destroy Prev Issues Upon Rec 6095 43076A Each personnel completing the Financial Investi-
Employee Performance Folder Record 02/1989 Destroy Prev Issues Upon Rec gation Techniques course. CI:S:RPE In-
Carryover Adjustment Schedule ternal Use
Form 6067 is designed to provide a simpli-
This form will be completed at the conclu-
fied, uniform method of recording and 6147 A 43118V Each
sion of the examination of a particular entity
maintaining positive or negative perform- 09/1995 Use/Issue Prev Issue First
and placed in the planning file. A copy will
ance. It is used by Collection Group Man- also be given to the t/p with a written re- Grievance Case Jacket
agers and supervisors. quest to complete the schedule with re- This form is the cover sheet and file folder
OP:CO:C:SP Internal Use quired adjustments and corresponding for grievance cases of individual IRS em-
workpapers. EX:E:D Internal Use ployees. N:ADC:H:R Internal Use
F-53
Forms
6148 A 30909S Pad 6176 24443B Each 6198 50012Y Each
09/2000 No Previous Issue 01/1982 Use/Issue Prev Issue First 2001 Min Supply For Late Filers
Field Assistance Contact Sheet Centralized Authorization File (CAF) Edit At-Risk Limitations
This tic sheet is used in Taxpayer Assist- Sheet Form 6198 is used to figure the overall profit
ance Centers. This is an alternate form to Form 6176 is associated with the power of (loss) from an 'at risk' activity. This form
Form 6148 to record the type of assistance attorney Forms 2848 and 2848-D. The form must be completed for each at risk activity.
and the length of customer contacts prior to facilitates the transcription effort of convert- There are separate Instructions available
completing Form 5311. This form does not ing existing power of attorney (POA) files to for this item. The catalog number for the
replace Form 6148 for computing wait time the Centralized Authorization File (CAF).
in non Q-MATIC cites. Instructions is 50013J.
HR:F:S Internal Use W:CAR:MP:M:T:M Tax Form or Instruc-
W:CAR:FA:RPM Internal Use
tion
6180 43153C Each
6148 BUFF 24432U Pad 04/1983 Min Supply For Late Filers
09/2000 Destroy Prev Issues Upon Rec 6212 A 60146B Each
Line Adjustments-Estate Tax
Walk-In Contact Card - (Buff) 11/1987 Destroy Prev Issues Upon Rec
This form is used to determine estate tax.
Used in Taxpayer Service walk-in areas to Examination Referral Checksheet A
It replaces the obsoleted form 1272. Form
record types of workload, assistance and Form is used to provide the information ne-
6180 is to be used with Forms 1273 and
waiting times and other management infor- cessary on employee plans examinations
886-A. EX:E:D Tax Related Public Use
mation. Forms are numbered from 1 to 100. from Department of Labor.
This revision corresponds with Form 5311 CP:E:EO:FC Internal Use
and organizational changes. 6183 43156J Each
W:CAR:FA:RPM Internal Use
03/1981 Destroy Prev Issues Upon Rec 6212 B 61519I Each
Custom Designed IRS Express Mail 11/1987 Destroy Prev Issues Upon Rec
6149 43119G Each Examination Referral Checksheet B
09/1981 Destroy Prev Issues Upon Rec Summary
The form will enable the mail management Form is used to provide the necessary in-
Examination Record Retention
section to obtain better information from the formation on employee plans examinations
Agreement Establish Date
Used by computer audit specialist to estab- field on the cost of Express Mail which in to the Department of Labor.
lish record retention message on the ex- turn, will enable better budget information. CP:E:EP:FC Internal Use
amination charge-out document. HR:F:P Internal Use
EX:S:C Internal Use 6212 C 60147M Each
6185 43158F Each 06/1996 Destroy Prev Issues Upon Rec
6154 43122D Each 03/1979 Destroy Prev Issues Upon Rec Examination Referral Checksheet C
03/1981 Destroy Prev Issues Upon Rec Witness Follow-up Report Form is used to provide the information ne-
Next Day Service IRS-Express Mail Form to be used after a witness has given cessary on employee plans examination
Monthly Summary compelled testimony pursuant to U.S.C. from Department of Labor.
The form will enable originator to obtain 6001-6005 CI Internal Use OP:E:EP:FC Internal Use
better information from the field on the cost
of Express Mail which in turn, will enable 6186 43159Q Each 6219 43182F Each
better budget information. HR:S:FM:I In- 12/1987 Destroy Prev Issues Upon Rec 05/1979 Destroy Prev Issues Upon Rec
ternal Use Request For Authorization to Issue A Transmittal of Retirement Documents
Compulsion Order (Witness ID Sheet) This form is used to establish an audit trail
6155 43123O Each Form will be used when requesting com- so that retirement processing can be moni-
02/1982 Destroy Prev Issues Upon Rec pelled testimony under 18 U.S.C. tored. HR:H:S:B Internal Use
Record of IRA Complaint 6001-6005. CI:P:T Internal Use
This form will be used to accumulate data 6222 27950Z Each
for legislative proposals and National Office 6193 A 26434K Each 01/1987 Destroy Prev Issues Upon Rec
monitoring. E:O:E Internal Use 09/1998 No Previous Issue
CAWR Status Code Posting Document
Distribution List Log Sheet
6157 43125K Each Form 6222 is prepared by tax examiners
This form is used by Multimedia Production
10/1978 Destroy Prev Issues Upon Rec within the Taxpayer Service Branch Corre-
employees to record their Form 2040 and
Form Letter Pre-employment Inquiry Form 2040N distribution pattern log num- spondence Function to post Transaction
This form is an inquiry of an IRS employee bers. The distribution centers use these Code 986, which carries various status
candidate's past employment record. numbers to track material receipts and ex- codes. These status codes primarily cause
HR:H:R:E Internal Use pected receipts. OP:FS:M:PS:O Internal generation to taxpayers of CAWR notices,
Use prevent release of follow-up CAWR notices,
6162 43130D Each or cause closing of a CAWR discrepancy
02/2002 Destroy Prev Issues Upon Rec 6197 50011N Each case. T:C:I:C Internal Use
Partnership Returns Order 07/1998 Destroy Prev Issues Upon Rec
Form used in conversion of ordering system 6229 24460M Each
Gas Guzzler Tax
from card input to tape input. Supersedes 01/1990 Destroy Prev Issues Upon Rec
If you are engaged in the manufacture of
Form 6160. S:C:CP:CW:ERS Internal
automobiles and you sell an automobile in Collateral Examination
Use
a model type that falls into a taxable cate- This form provides for the examination or
6168 43136R Each gory as shown on the front of this form, you investigation of Taxpayers collateral, in ac-
01/1981 Use/Issue Prev Issue First must complete this form. An importer of an cordance with IRM Section 4597.
General Ledger Reconciliation with NCC automobile that is a model type that falls OP:EX:ST Internal Use
RACR - Reciprocal Accounting Control into a taxable category also must complete
Record this form. You must report the liability
Form 6168 is used by service center Ac- shown on line 15 as 'Gas Guzzler Tax' on
counting Branch personnel to assure uni- the line for IRS No. 40 on Form 720, Quar-
form reporting to MCC. A copy of the terly Federal Excise Tax Return. If you have
completed form is sent both to MCC and the no taxable model types, you do not have to
National Office (R:R:A). R:R:A Internal file Form 6197. T:FP:F:M Tax Form or
Use Instruction
F-54
Forms
6232 27960V Each 6251 13600G Each 6266 43218W Each
CAWR Microfilm Request Alternative Minimum Tax - Individuals Mail Manifest
Form 6232 is used by Taxpayer Service Used by individuals, estates and trusts to Form is used to account for weights of do-
Branch Correspondence function personnel report tax preference items for capital gains mestic bulk mailings for postal budget ac-
countability. (Form 8614, 64106F), Foreign
to obtain copies of Forms W-2 and W-3 and adjusted itemized deductions. Used to
Mail Manifest is used for all foreign mail.
from the Albany District Office. The data on figure alternative minimum tax. There are HR:F:P Internal Use
the form is transcribed through the Distrib- seperate instructions available for this item
uted Input System (DIS) or generated (cat. no. 64277P) W:CAR:MP:M:T:M Tax 6271 43227H Each
through the CAWR (Combined Annual Form or Instruction 08/1990 Destroy Prev Issues Upon Rec
Wage Reporting) automated program Request/Authorization for General
(CAP). The resulting tape is used to print 6252 13601R Each Investigation (G/I)
request cards used by the Albany District 2001 Min Supply For Late Filers This form is used to request and obtain au-
Office to provide the requested hard copies Installment Sale Income thorization for gathering information for a
of the microfilm tape. T:C:I:C Internal Use Use this form to report income from the sale investigation project. This form is revised to
of real property or casual sale of personal require additional information when a spe-
property other than inventory, if you are not cial agent is requesting authorization to
6233 43193M Each a dealer and are to receive any payment conduct an information gathering project.
CI:RD:TD Internal Use
04/1981 Destroy Prev Issues Upon Rec (including payments from sales reported on
Job Analysis Record - Summary of Job the installment method prior to 1980) in a 6271 A 43228S Each
Elements tax year after the year of sale. There are 08/1990 Destroy Prev Issues Upon Rec
Form 6233 is used in the performance separate instructions for this form. The Final/Termination Report for General
evaluation system as required by the Civil catnum for the instructions is 64262Q.This Investigation (G/I)
Service Reform Act. HR:H:R:P Internal product will be combined with the instructi- IRM guidelines on information gathering
Use ions for 2001 and become a 4-page prod- projects were revised to requires the use
uct. W:CAR:MP:FP:F:I Tax Form or of Form 6271-A, when terminating an infor-
6236 43196T Each Instruction mation gathering project. CI:RD:TD Inter-
03/1991 Destroy Prev Issues Upon Rec nal Use
Job Analysis Record - Summary Job 6255 43210M Each
Elements 02/1981 Destroy Prev Issues Upon Rec 6282 43238O Each
Form 6236 is printed as a part of Doc. 7732 Fiduciary Classification Checksheet
Envelope Trouble Report
(Cat. No. 13073F). Doc. 7732 is used by This new form will replace all local fiduciary Form 6282 is used to report incorrectly
IRS managers to select and identify their classification checksheets in the Examina- manufactured envelopes. HR:F:P:P In-
secretary's job elements and standards. tion Division. S:C:CP:CW:E Internal Use ternal Use
Form 6236 is to be removed from
Doc.7732, completed by the manager and 6290 43245D Each
given to the secretary. It is also used sep- 6256 43211X Each 09/1979 Special Handling/See Remarks
erately without Doc. 7732. HR:H:R Inter- 08/1981 Destroy Prev Issues Upon Rec Declaration - Deduction for Interest on
nal Use Small Business Corporate Classification Estate Tax
Checksheet This new form is a result of a tax law
6238 43200Q Each Form 6256 will replace all local 11205 change. It is based on the decision of the
06/1980 Destroy Prev Issues Upon Rec classification checksheets for examination Charles A. Bahr Estate, 68 TC 74 (1977),
Referral Report for Potential 100 Percent division. S:C:CP:CW:E Internal Use and Rev. Ruling 78-125, 1978-1, C.B. 292.
EX:S Tax Related Public Use
Penalty Cases
This Form is used by Examination Division 6257 24469H Each
6293 43252S Each
as a means of refer 100 percent penalty si- 08/1979 No Previous Issue
tuations for employment tax cases to Col- Time and Attendance Roster Audio Visual Requisition
lection Division for their assistance and This form provides a standardized format This form is to be used to order replace-
appropriate follow up. EX:E:D Internal for servicewide use in the centralized ti- ment copies of audio-visuals that have been
Use mekeeping system. M:S:P:S Internal Use lost or damaged. It is also to be used to
order additional copies if original distribution
6241 43202M Each proves inadequate. M:CE:AA Internal
05/1980 Destroy Prev Issues Upon Rec 6264 43216A Each Use
Non-DIF Corporate Classification 07/1980 Destroy Prev Issues Upon Rec
Checksheet IRSPPP Employee Registration 6294 43253D Each
This form is used to register employees in 08/1990 Destroy Prev Issues Upon Rec
This new form will replace all local corpo-
the IRS priority placement program. Transmittal of Form Approval Request
rate classification checksheets for Exam- or Forms Management Information
ination Division. S:C:CP:CW:E Internal HR:P:EE Internal Use
Mandatory use form. Form used to transmit
Use Form 1938 and forms management infor-
6265 43217L Each
mation to National Office. HR:F:P Internal
6250 43208A Each 12/1980 Use/Issue Prev Issue First
Use
07/1981 Destroy Prev Issues Upon Rec Statement of Proposed Adverse
Partnership Classification Checksheet Determination 6308 43262O Each
Form is used to identify those issues on Form explains the facts, law, and conclu- 12/1983 Destroy Prev Issues Upon Rec
Partnership returns that require further ex- sion on which the denial of tax exempt sta- Services and Supplies Program Plan
amination. S:C:CP:CW:E Internal Use tus is based. It accompanies letters to Requirements
organizations not responding to requests for Form 6308 summarizes all regional, district,
new (correct) applications. E:O:D Tax and service center requirements for Ser-
Related Public Use vices and Supplies by Object Class code
and by Management Activity code.
HR:F:M Internal Use
F-55
Forms
6310 43264K Each 6350 61628U Each 6398 43329E Each
Moving Expense Worksheet Summary Report of Service Center NCR Random Number Generator
Form 6310 is available to assist employees Details Program STAT 1
in the preparation of the Authority for Mov- This form is used to summarize and report Form 6398 is the first part of a three-part
ing Expense (Form 4253). This form identi- the staff-hour and dollar impacts of short- worksheet set. This Form contains Part A
only. Form 6398 maybe prepared and at-
fies which expense employees are entitled term employee details between activities in
tached to Form 6398-A by Revenue Agents
to. F:S Internal Use service centers. F:F Internal Use
and Computer Audit Specialists to generate
Random Numbers. The information on the
6313 43267R Each 6356 43304J Each
completed form is entered into the NCR
Computer to produce the desired listing of
Collateral Agreement Payment Record Individual DIF Returns Order Random Number. EX:I:C Internal Use
Form 6313 was developed to conform with This form is used to secure individual re-
the procedures set forth in MT 5(18)00-20 turns from the DIF inventory. 6401 28007T Each
dated 10/11/79. It is used to record collat- S:C:CP:CW:ERS Internal Use 01/1987 Use/Issue Prev Issue First
eral agreement payments made by the tax- Request for Missing Information
payer. S:C:SP:FP:CRA Internal Use 6377 43317M Each Form 6401 is used by Document Perfection
01/1980 Destroy Prev Issues Upon Rec Branch Employees to return a taxpayer's
6314 43268C Each Objective and Test application for extension of time to file a tax
01/1980 Use/Issue Prev Issue First Form 6377 is used by students in Course return. The items checked on the form
Deferred Payment Offer Payment Record Design and Development Workshop or identify the missing information needed to
(To be attached to Form 2515) other Course writers to help them learn how consider the application. T:C:O:A:N Tax
Dispose of all stock of locally developed to write objectives and criterion test items. Related Public Use
forms used to record deferred payment offer HR:T Internal Use
payments. Form 6314 was developed to
6402 43330F Each
6380 43318X Each 08/1980 No Previous Issue
conform with the procedures set forth in MT Enforcement Badge Disposition
5(18)00-20 dated 10/11/79. It is used to re- 01/1980 Destroy Prev Issues Upon Rec
This form will be used to manage badge
cord deferred payment offer payments Course Design and Development - Sub
Retirement Program for Internal Security
made by the taxpayer. Task of Major Tasks and Criminal Investigation Division.
S:C:SP:FP:CRA Internal Use Form 6380 is used by Task Forces and A:RE Internal Use
Trainees in course Design and Develop-
6321 A 60148X Each ment Workshop to record results of job task 6406 24500L Each
11/1982 No Previous Issue analysis. HR:H:T:R Internal Use 09/2001 Destroy Prev Issues Upon Rec
Establishing EO Application on EACS Short Form Application for
Form prepared to establish a case on EACS 6381 43319I Each Determination for Amendment of
by file folder number. The document is then 01/1980 Destroy Prev Issues Upon Rec Employee Benefit Plan
routed for terminal input. Application will Course Design and Development - The purpose of this form is to provide a
then be suspensed awaiting Forms 5548 Sub-Sub Tasks of Sub Task short form for amending a plan on which a
Form 6381 is used by Task Forces and favorable determination letter has been is-
from the service center. HR:S:C Internal
Trainees in Course Design, and Develop- sued under the Employee Retirement In-
Use
ment Workshop to record results of job task come Security Act of 1974 (ERISA). The
determination letter issued in response to
6338 43287J Each analysis. HR:H:T:M Internal Use
requests submitted on this form will address
6382 61520J Each only the effect of the amendment on the
Proof of Claim for Internal Revenue qualification of the plan and not the quali-
Taxes (Bankruptcy Code Cases) 01/1980 Destroy Prev Issues Upon Rec
fication of the entire plan after amendment.
Form 6338 is used by the Government to Course Design and Development - Duty
See Rev. Proc. 81-19, 1981-1 C.B. 689.
file a claim for taxes in a preceeding under Areas and Major Tasks There are separate Instructions available
the Bankruptcy Reform Act of 1978. Used by Task Forces and Trainees in for this item. The catalog number for the
S:C:CP:FP:TI Tax Related Public Use course Design and Development workshop Instructions is 24501W.
to record results of job Task Analysis. W:CAR:MP:FP Tax Related Public Use
6338 A 43288U Each HR:H:T Internal Use
Request for payment of Internal Revenue 6383 43321U Each 6412 43337E Each
Taxes 01/1980 Destroy Prev Issues Upon Rec 11/1987 Destroy Prev Issues Upon Rec
Form 6338-A is used by the government to Course Design and Development - Internal Competitive Selections
file a request for payment of Administration Standards and Conditions for Major and Form is used to report internal competitive
Sub Tasks selections according to various desig-
Taxes incurred during a proceeding under
Form 6383 is used by Task Forces and nations. C:EEO Internal Use
the Bankruptcy Reform Act of 1978. The
Tax Reform Act of 1986 provides for addi- Trainees Course Design and Development
Workshop to record results of Task Analy-
6413 43338P Each
tional failure to pay penalty rate. 09/1991 Destroy Prev Issues Upon Rec
S:C:CP:FP:TI Tax Related Public Use sis. HR:H:T:R Internal Use Adverse or Disciplinary Actions
Form is used to report adverse actions ac-
6339 43289F Each 6388 43323Q Each
cording to various designations.
12/1981 Destroy Prev Issues Upon Rec 02/1980 No Previous Issue C:EEO Internal Use
Testimony Report Semi-Annual Report of Jeopardy and
Form 6339 is used to record all information Termination Assessments 6414 43339A Each
necessary to process requests and de- Form is used for reporting regional jeopardy 02/1980 Destroy Prev Issues Upon Rec
mands for testimony and production of and termination assessment statistics to the Quarterly Summary of New Hire Actions
Service documents in connection with court National Office. CP:EX:CS:P Internal Use Form is used to summarize reports of new
proceedings. HR:S:DS Internal Use hire actions, according to various desig-
nations. HR:P Internal Use
F-56
Forms
6415 43340B Each 6445 43366H Each 6489 28101G Each
New Hire Actions Validity Table Worksheet IPR Adjustments
Form 6415 is used by personnel and EO Form 6445 is used to establish acceptable Form 6489 is an input form used by all
offices in the regions and districts to report organization codes for the Automated functions to revise individual performance
new hire actions according to various des- Scheduling System. T:T Internal Use data. It is a component of the Total Evalu-
ignations. C:EO Internal Use
ation Performance System (TEPS). The
6450 24504D Each
form is prepared by Reports Unit managers
11/1987 Destroy Prev Issues Upon Rec Questionnaire To Determine Exemption and Quality Assurance personnel to correct
Quarterly Summary of Internal From Withholding employee performance data on the PERS
Competitive Selections This form is sent to an employee who filed (Performance Evaluation Reporting Sys-
Form is used to summarize reports of in- an exempt W-4 to determine qualifications tem) and TEPS cumulative files.
ternal competitive selections according to for exempt status. CO:O:W4 Tax Related QA:M Internal Use
various designations. C:EEO Internal Use Public Use
6490 43398R Each
6459 24510H Each 08/1983 No Previous Issue
6417 43342X Each 02/1986 Destroy Prev Issues Upon Rec EP/EO Technical Time Report
09/1991 Destroy Prev Issues Upon Rec Return Preparers Checksheet (IRC 6694 Technical and manager employees EP/EO
Quarterly Summary of Adverse or and IRC 6695) in field operations use this report. All time
Disciplinary Actions This form must be completed for every in- and leave details are reported on this form.
Form is used to summarize reports of ad- terview Income Tax Examination. This na- CP:E:FS Internal Use
verse actions according to various desig- tionwide checksheet will provide additional
nations. C:EO:A Internal Use uniformity in the Return Preparers Program. 6497 24535C Each
EX:TA:S Internal Use 07/1998 Destroy Prev Issues Upon Rec
6426 43351I Each
06/1991 Destroy Prev Issues Upon Rec Information Return of Nontaxable
6462 43378Z Each Energy Grants or Subsidized Energy
Lesson Headings (Instructor Guide) 10/1980 Destroy Prev Issues Upon Rec
Form 6426 is used by Task Forces, Resi- Financing
Centralized Services Error Summary
dent lead instructors, and other course wri- Every person who administers a govern-
This form is used by Centralized Services
ters to draft lesson plans for training to summarize the errors made by employment program for a Federal, state or local
courses. Used in conjunction with Form ees. HR:S:C Internal Use government entity or its agent that provides
6427 for lesson plans which will be put on grants or subsidized financing under pro-
Word HR:H:T:P Internal Use 6463 43379K Each grams for which a principal purpose is en-
10/1980 Destroy Prev Issues Upon Rec ergy production or conservation, must file
6427 43352T Each Centralized Services Quality form 6497 if the grant or financing is not
08/1985 Destroy Prev Issues Upon Rec Measurements taxable to the recipient.
Lesson Headings Continuation Sheet
This form is used as a summary of the OP:FS:FP:F:M Tax Form or Instruction
(Instructor Guide)
quality measurement program in Central-
Form 6427 is used by Task Forces, resident
lead instructors and other course writers to
ized Services. HR:F:S Internal Use 6502 24540V Pad
draft lesson plans for training courses. Used 05/1998 Use/Issue Prev Issue First
6466 43381W Each Employee Source Document Folder
as a continuation sheet to Form 6426. This 04/1998 Destroy Prev Issues Upon Rec
form is used for lesson plans which will be Label
Transmittal of Forms W-4 Reported The labels are used for district offices to
put on word processing equipment.
Magnetically/Electronically
HR:T:S Internal Use affix to folders of completed terminal input
Form 6466 is used to transmit Form W-4
documents.
6430 43353E Each magnetic media to the Martinsburg Com-
puting Center. 4/3/98 - This form is used by Order quantity should be for the number
07/1980 Destroy Prev Issues Upon Rec of labels needed. S:C:CP:CW Internal
Income Tax Return Inspection Record transmitters of Questionable Forms W-4
who filed magnetically or electronically. Use
This new form will be used as a support for
Estate Tax Examinations. EX:S Internal IS:N:M:P:I Tax Related Public Use
6510 43414G Each
6467 43382H Each
04/1998 Destroy Prev Issues Upon Rec District Counsel Case Declination
6433 43355A Each
04/1980 Destroy Prev Issues Upon Rec Transmittal of Forms W-4 Reported Analysis
Departure Notice Magnetically/Electronically This form is used to analyze cases which
Form 6433 is prepared by Tax Advisors (Continuation) are declined by District Counsel, in an at-
who will be departing for a foreign post. Form 6467 is the continuation sheet to tempt to identify trends and/or patterns of
HR:TAAS Internal Use Form 6466 (CATNUM 43381W) and is investigative deficiencies. CI:P:T Internal
completed by users reporting in excess of Use
6441 43362P Each five employers of Questionable Forms W-4
04/1980 Destroy Prev Issues Upon Rec magnetically or electronically. The for then 6513 25005T Each
Periodic Statistical Report is attached to the Form 6466 prior to sub- 03/1990 Destroy Prev Issues Upon Rec
Form 6441 is used by team leaders of IRS mission to the Martinsburg Computing Extension of Time to File Not Allowed
Tax Teams in foreign countries for measur- Center. IS:N:M:P:I:IS Tax Related Public Form 6513, which can be completed by ei-
ing effects of administrative changes. Use ther Taxpayer Relations Branch or Docu-
IN:TAAS Internal Use ment Perfection Branch personnel, is used
6478 13605J Each
as a substitute for some Letters 297(C) and
6444 43365W Each 2001 Min Supply For Late Filers
04/1980 Destroy Prev Issues Upon Rec Credit for Alcohol Used as Fuel 297(SC). The form is attached to either of
Taxpayer Service Staffing Worksheet The purpose of this form is to figure your the application Forms 2758, 7004, 8736, or
Form 6444 is used to project hours neces- credit for alcohol used as fuel. The credit is 8800 and returned to the taxpayer. NOTE:
sary to accomplish the workload for the allowable for sale or use of straight alcohol Per the originator, the audience for Form
Automated Scheduling System. T:T In- mixtures. OP:FS:FP:F:CD Tax Form or 6513 could be any category of return filers.
ternal Use Instruction R:R:R Tax Related Public Use
F-57
Forms
6522 43416C Pad 6546 61521U Each 6578 A 43460U Each
Volunteer Assistance Worksheet Final/Termination Report Information Account Summary for an Option
This form is used by VITA/TCE Volunteers Gathering Project Straddle Series
to record the types of assistance given to This new form will facilitate the review of This new form is used to Summarize Com-
taxpayers. This form establishes uniform modity Option transaction. EX Internal
terminated projects. EX:TA:S Internal
reporting procedures for VITA and TCE
Use Use
Programs.Individualized versions are avail-
able for districts. These are controlled by
the district originator.
6554 43439B Each 6579 43461F Each
W:CAR:SPEC:PPD:E Tax Related Public 11/2000 Destroy Prev Issues Upon Rec 11/1984 Destroy Prev Issues Upon Rec
Use Name Card Classification Quality Feedback Report
This form is used for training classes to This new form will provide standardized
6522 A 26814W Each provide a name card, name tag and infor- documentation for Quality Review Staff to
11/1998 No Previous Issue mation for emergency contacts. perform accurate closed case and survey
Consolidated Weekly Form 6522 S:H:A Internal Use reviews. EX:P:E Internal Use
Summary Sheet
This form is used to record information by 6559 43444U Each 6583 43464M Each
the VITA volunteers to show the numbers 07/2000 Destroy Prev Issues Upon Rec 09/1985 Destroy Prev Issues Upon Rec
of taxpayers assisted and the type of as- Transmitter Report and Summary of Monthly Report of Union
sistance given. OP:C:A:E:E Internal Use Magnetic Media Representatives Use of Time
Form 6559 is used by transmitters of mag- Managers used this form to report bank and
netic media files (Forms W-2 and W-2P) to official time used by union
6524 61948P Each
11/2000 Destroy Prev Issues Upon Rec the Social Security Administration (SSA). Stewards/Officials. HR:H:L Internal Use
Office of Chief Counsel - Application The form is the equivalent of Form W-3
Form is used in conjuction with a recruiting (Transmittal of Income and Tax Statements)
brochure, and is sent to law schools and for large employers who file Forms W-2 6588 43465X Each
individuals interested in employment with (Wage and Tax Statement) on magnetic 10/1986 Destroy Prev Issues Upon Rec
Chief Counsel. CC:FM:PPO:W General media. SSA includes blank Forms 6559 in NCR Problem Report
Admin Public Use their annual mailout to employers. This new form is used to document various
OP:C:A:CP:R Tax Related Public Use problems and consequent parts replace-
6533 43426Y Each ment connected with NCR machinery.
09/1985 Destroy Prev Issues Upon Rec 6559 A 13664A Each EX:S:C Internal Use
Examination Referral Worksheet 01/2000 Destroy Prev Issues Upon Rec
Form will be completed by EP Specialist 6599 43471B Each
Continuation Sheet for Form 6559,
during an examination, and if answers war- 11/1980 Destroy Prev Issues Upon Rec
rant a copy will be sent to Pension Benefit Transmitter Report and Summary of
Magnetic Media District Collection Returns Compliance
Guaranty Corporation for their information. Program Results
E:O:E Internal Use Form 6559-A is used solely as an attach-
ment to Form 6559, Transmitter Report and Form 6599 is for use by district Collection
6535 43428U Each Summary of Magnetic Media (Catalog No. to report to the National Office Collection
12/1987 Destroy Prev Issues Upon Rec 43444U). It replaces the use of Form 6560, Division the results of local returns compli-
Large Work Unit Progress Report Employer Summary of Form W-2 Magnetic ance programs. CO:O:I:FP Internal Use
Form is used to record data obtained for Media Wage Information (Catalog No.
use in tracking work progress on large 43445F), which is obsolete.
cases in appeals inventory. 6609 43478A Each
OP:C:A:CP:R Tax Related Public Use
CC:AP:PT Internal Use 04/1981 No Previous Issue
6565 43449X Each C. E. P. Schedule of Work Assignment
6540 43431R Each and Planning Time
10/1988 Destroy Prev Issues Upon Rec 09/1980 No Previous Issue
Tax Auditor Basic Training - OJT This form will be used with Form 4764.
Handwriting or Handprinting Exemplars Many large case examinations are now us-
Form 6450 is used to collect handwriting Visitation Guide
This form is used for feed back to trainees ing computers and will develop programs
and handprinting exemplars from subjects
under criminal investigation for analysis by regarding performance during Tax Auditor that will take the place of this form.
Criminal Investigations Forensic Lab. Unit I and II OJT training. HR:H:T:ER In- EX:C:C Internal Use
CI:S:RPE Internal Use ternal Use
6618 43485P Each
6540 (SP) 10993C Each 6566 43450Y Each 02/1981 Destroy Prev Issues Upon Rec
01/1990 No Previous Issue 09/1980 Destroy Prev Issues Upon Rec Correspondence Tax Examiner Work
Handwriting or Handprinting Exemplars OJT Workload Review - Tax Auditor Review
(Spanish Version) Basic Training Form is to be used by Correspondence Unit
Form 6450 (SP) is used to collect hand- Managers in Service Center Examination
This form is used to record Workload re-
writing and handprinting exemplars from Branch when conducting a closed case re-
subjects under criminal investigation for views during Tax Auditor Unit I and II OJT
training. HR:F:S Internal Use view, or workload reviews of Correspond-
analysis by Criminal Investigations Forensic ence tax examiner work. EX:E:I Internal
Lab. CP:CI:R Internal Use
6578 43459T Each Use
6545 43435J Each 11/1980 Destroy Prev Issues Upon Rec
01/1995 Destroy Prev Issues Upon Rec Option Straddle Worksheet (Transaction 6620 43487L Each
Information Gathering Project Summary) 02/1982 No Previous Issue
Authorization This new form is used to schedule com- Investment Interest Expense Deduction
This new form will facilitate the review and modity option transactions. EX Internal This form will be used by Tax Auditors and
evaluation of ongoing projects in the Ex- Revenue Agents to aid them in gathering
Use
amination Division. CP:EX:CS Internal information during examinations.
Use EX:E:D Internal Use
F-58
Forms
6627 43490I Each 6655 25180L Each 6670 43506H Each
Environmental Taxes Contributions - IRC 170 Pro Forms Seizure Disposition Report
This form is used to figure the environ- Worksheet Form 6670 is to be prepared by Special
mental tax on petroleum, chemicals (other Used by Tax Examiners on all cases in- Procedures function (SPF) personnel fol-
than ozone-depleting chemicals (ODCs)), volving contributions. EX:E:D Internal lowing the close of each seizure. Districts
imported chemical substances, and ODCs. Use will summarize, on a semiannual basis, the
It is filed with Form 720. data from the completed forms and forward
OP:FS:FP:F:M Tax Form or Instruction 6657 43502P Each it to the National Office (CO:E) for proper
04/1986 Destroy Prev Issues Upon Rec evaluation of seizure activity.
6637 25000Q Each Related Returns Examination Report CO:O:FP Internal Use
03/1994 Destroy Prev Issues Upon Rec Form 6657 is used to transmit examination
Collection Summons (Collection results from flow through entity examina- 6674 43509O Each
Information Statement) tions to related investor districts. 07/1988 Destroy Prev Issues Upon Rec
Form 6637 is used to summon a third party S:C:CP:RC:SCC Internal Use Statistical Sampling Examination Report
to appear before IRS and to bring all spec- This form is used to report the results of
ified documents and records necessary for 6658 25007P Each Examination statistical sampling.
IRS to prepare a Collection Information 02/1988 Destroy Prev Issues Upon Rec LM:FS:CAS Internal Use
Statement. S:C:CP:FP:E Tax Related Notice of Special Investor Action
Public Use This form is used by agents in key districts 6677 43511A Each
to notify related districts of fiduciary part- 06/1990 Destroy Prev Issues Upon Rec
6638 61828W Each nership examinations. EX:C:T Internal Plan Termination Standards
10/1993 Destroy Prev Issues Upon Rec Use Checksheet for EP Specialists in field of-
Collection Summons Income Tax Return fices to process applications for termi-
Form 6638 is used to summon a third party 6662 43503A Each nations of retirement plans.
to appear before IRS and to bring all spec- 02/1981 Destroy Prev Issues Upon Rec CP:E:EP:FC Internal Use
ified documents and records necessary for Daily ID Card Inventory Report
IRS to prepare a Federal income tax return To be issued in accordance with in- 6685 43518Z Each
for the year(s). S:C:CP:FP:E Tax Related structions contained in IRM 1(16)50, for 11/1984 Destroy Prev Issues Upon Rec
Public Use control of issue non-photo ID cards to indi- Classification Check-Sheet for Form 990
viduals. HR:F:S Internal Use - Section 501(c)
6639 25004I Each Used in the Office/Correspondence Exam-
07/2000 Destroy Prev Issues Upon Rec 6664 62568N Each ination Program. Supersedes Forms 6686
Financial Records Summons 04/1985 Destroy Prev Issues Upon Rec (43519K), and 6687 (43520L). E:O:E In-
Form 6639 is used to summon a third party Transfer of Criminal Investigation ternal Use
to appear before an officer of the IRS and Enforcement Badges
to bring all specified documents and records This form is used to record the transfer of 6695 6 PT (C) 61735K Each
that concern banking matters of the a lifetime enforcement badge when a Spe- 03/1984 Use/Issue Prev Issue First
taxpayer(s) named on the summons. cial Agent is assigned to a different POD. Machine Stationery (6-pt.) Blank
S:C:CP:FP:E Tax Related Public Use M:RE:CA Internal Use Form 6695 is 9 1/2 x 11 Blank Machine
Stationery for computer printer and word
6651 25160T Each 6665 43504L Each processing printer use. Furnished size is 8
09/1989 Destroy Prev Issues Upon Rec 06/1999 Destroy Prev Issues Upon Rec 1/2 x 11 with margin aligning holes re-
Medical - IRC 213 Pro Forma Worksheet ID Media Review moved. This form will not be reprinted once
1981 This form is used to contact employees current stock is depleted from the distrib-
Used by Tax Examiners on all cases in- during a review of ID Badge Control Sys- ution centers. Offices requiring this form
volving medical expense. tem. It is used by Safety and Security to should procure it with the use of their pur-
OP:EX:CS:SCP Internal Use perform a 100% ID review. HR:F:S Inter- chase card through local supply channels
nal Use or buy similar size stock from Corporate
6651 B 63480E Each Express. R:R:T:P Internal Use
06/1986 Destroy Prev Issues Upon Rec 6665 A 31904Z Each
Medical - IRC 213 Pro Forma Worksheet 03/2001 No Previous Issue 6697 61056G Each
Used by Tax Examiners on all cases in- Identification Media Record 02/2000 Destroy Prev Issues Upon Rec
volving medical expenses. EX:E:D Inter- This form is used by employees to receive IRS Distribution Address Update
nal Use a proximity card. On an annual basis, the Form 6697 is used by all IMDDS Program
Security Office must verify and update the participants. It is the only method to re-
6653 25170P Each information in our MDI system for all IRS quest an order point number. It is used to
09/1987 Destroy Prev Issues Upon Rec employees. A:RE:O:A3:HQ:SS:MB Inter- add, change, or delete official IRS address
Casualty Loss - IRC 165 Pro Forma nal Use information. OP:FS:M:P:DFPS Internal
Worksheet Use
Used by Tax Examiners on all cases in- 6668 43505W Each
volving casualty loss claims. EX:E:D In- 02/1981 Destroy Prev Issues Upon Rec 6702 43526Z Each
ternal Use TECS Entry Request 04/1981 No Previous Issue
Form 6668 is used to request the entry of Internal Audit Division Point Sheet
6654 25175S Each names in the Treasury Enforcement Com- This form will be used by Internal Auditors
09/1999 Destroy Prev Issues Upon Rec munications System (TECS) for Collection to write and evaluate questions or points
Moving Expense - IRC 217 Pro Forma purposes. The request can be made based arising from supervisory reviews of Audit
Worksheet upon the conditions and guidelines set forth Work. I:IA:P Internal Use
Used by Tax Examiners on all cases in- in the 1981 revision of IRM 528(11).
volving moving expenses. CO:O Internal Use
OP:EX:CS:SCP Internal Use
F-59
Forms
6706 43529G Each 6729 61054K Each 6745 43561G Each
12/2001 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
Examination Quality Measurement VITA/TCE Site Visitation Survey Volunteer Assistor's Guide - Retest &
System (EQMS) Quality Standards and This form is used by Taxpayer Service em- Answer Book
Process Information Checksheet ployees to evaluate VITA/TCE sites for ef- To be used in VITA/TCE classes to retest
Form 6706 is prepared by Examination fectiveness. W:CAR:SPEC:PPD:E Tax students' comprehension of the course; who
Quality Measurement System (EQMS) re- Related Public Use have not successfully completed the ori-
viewers of SB/SE examination cases. The ginal test. W:CAR:SPEC:PPD:E Tax Re-
data is compiled for use by Examination 6730 B 43550Z Each lated Public Use
management when assessing overall pro- 07/1982 No Previous Issue
Windfall Profit Tax Related Adjustment 6751 43563C Each
gram performance. S:SR:PMC Internal 08/1981 Destroy Prev Issues Upon Rec
Use Summary
Nomination of Personnel Instructor
This form is used as a recap sheet for forms
Needed to maintain instructor cadre for
6706 A 10859F Each 6730 and 6730-A. It will be used in the im-
personnel courses. Currently nominations
03/1993 Destroy Prev Issues Upon Rec plementation of Windfall Profits Tax.
are made informally using a number of dif-
Center Examination Quality EX:E:C Tax Related Public Use ferent means. HR:T:M Internal Use
Measurement System (CEQMS)
This form will be used to measure compli- 6732 43552V Each 6754 43565Y Each
ance with the Auditing Standards. 04/1983 Destroy Prev Issues Upon Rec 11/2001 Destroy Prev Issues Upon Rec
EX:Q:S:Q Internal Use Windfall Profit Tax Examination Changes Examination Classification Checksheet
- Consent to Assessment and Collection This form is used to record office examina-
6706 B 14922H Each This form is used to record a taxpayer's tion details, and is used only in Service
10/1992 No Previous Issue consent to changes regarding their Windfall Centers that have implemented the Cen-
EQMS Auditing Standards Rating Form Profit Tax liability. The law has been re- tralized Files and Scheduling System. Form
For Estate and Gift pealed effective after August 22, 1988. 6754 will supersede Form 6260 only at
This form was developed for Estate and Gift Therefore, there should be a decrease in Service Centers using the new CFS Sys-
Tax cases. Data will be captured and re- the volume usage of this form over the next tem. The prescribing instructions also in-
corded in a separate database under EQMS year or two. EX:C:N Tax Related Public clude IRM 41(12)9.
for Auditing standards. EX:Q:Q Internal Use S:C:CP:CW:ERS Internal Use
Use
6733 43553G Each 6757 43566J Each
6706 C 15667B Each 08/1981 No Previous Issue 07/1985 Use/Issue Prev Issue First
04/1993 No Previous Issue Windfall Profit Tax Examination Changes Service Center Quality Review
EQMS Auditing Standards Rating Form This new form is used to record and inform Worksheet
For Excise Tax a taxpayer of a change in their Windfall Form 6757 is completed by Examination
This Form will be used to probes for unre- Profit Tax liability. The law has been re- Branch personnel for transcription onto
ported excise taxes. EX:Q:Q Internal Use pealed effective after August 22, 1988. Form 3990, Reviewer's Report. The report
Therefore, there should be a decrease in data is input into a computer to produce a
the volume usage of this form over the next table which allows management to monitor
6711 43534Z Each more closely the quality of the examination
year or two. EX:C:N Tax Related Public
06/1986 Destroy Prev Issues Upon Rec case review process. EX:Q:Q Internal
Use
Proposed Changes to Income, Use
Deductions or Withholding (CP-2000, 6734 43554R Each
6759 43568F Each
Page 3) 10/1984 Use/Issue Prev Issue First
Form 6711 is the manual entry page 3 of Waiver of Restrictions on Assessment Request for Taxpayer Data
CP-2000 (printed on Form 5777). The form and Collection of Deficiency in Tax and Form 6759 is used to request either tax
is used by tax examiners to list necessary Acceptance of ... data, employee data, or financial data from
information for subsequent mailing to the This form is used in the implementation of a computer system. It also is used when-
IMF taxpayer. T:C:I:U Tax Related Public the Windfall Profit Tax program. ever a request is made for other than nor-
Use EX:N:N Tax Related Public Use mal processing production. Designated
electronic filing unit (EFU) employees use
6716 43539C Each 6735 43555C Each Form 6759 to research problems that elec-
06/1981 No Previous Issue 08/1981 No Previous Issue tronic filers uncover/encounter when testing
System Inventory Computation of Penalty (IRC 6651) their transmission or software with the
This form will enable security personnel to This new form is used to compute and in- IRS.Obsolete 10/20/1999 per Mary Kariotis
maintain an inventory on all systems under form taxpayer of penalties associated with 202-283-0462.Form was reinstated
their control. It is intended to be used as their Windfall Profit Tax liability. 01-07-00 per Lula Lewis with new origina-
reference for reviewers and a record for EX:N:N Tax Related Public Use tor. IS:SPO:S Internal Use
subsequent reviews of each system.
ISD:A Internal Use 6744 43560V Each 6762 43571C Each
2000 Destroy Prev Issues Upon Rec 01/1990 Destroy Prev Issues Upon Rec
6727 43546R Each Volunteer Assistor's Guide - Test & Request for Missing Information to
06/1981 No Previous Issue Answer Book Complete Tentative Refund Application
CRIS Employee Time Report To be used in VITA/TCE classes to test Form 6762 is a 2-part carbonless set which
Memo dated 06/05/81 transmitting CRIS student's comprehension of the course. is completed by tax examiners who work
package to Buffalo and Pittsburgh districts. W:CAR:SPEC:PPD:E Tax Related Public on tentative carrybacks and who do not
Form 6727 is designed to show Collection Use have access to IDRS. The form is used to
management the resources expended in specify the additional information needed to
any program area throughout the Collection complete processing of the taxpayer's Form
function. CO:M Internal Use 1045, Application for Tentative Refund.
T:C:O:A:CSC Tax Related Public Use
F-60
Forms
6765 13700H Each 6797 61523Q Each 6812 43603B Pad
2001 Min Supply For Late Filers 12/1982 No Previous Issue 01/1996 Destroy Prev Issues Upon Rec
Credit for Increasing Research Activities Standard Drawing Sheets Depositary Address Data
(or for claiming the orphan drug credit) Form 6797 will be used by National Re- Form 6812 is used to make additions,
Used by any individual, estate, trust, or- gional and District Facilities Management changes and deletions to the commercial
ganization or corporation to figure and claim Offices. A memo on its use will follow until bank address file. It also is used to submit
reorder requests for Treasury Form 2284,
credit for increasing trade or business re- prescribing instructions are issued. Form
Advice of Credit - Treasury Tax and Loan
search activities. Form 6765 has separate 6797 will standardize the drawing sheets,
Account. Form 6812 is prepared by FTD
instructions. The catnum for the in- and will provide a uniform title block on Accounting Unit personnel and routed to the
structions are 13701S. each sheet. It is 11 x 17 inches. Computer Branch (via the Keypunch Unit)
W:CAR:MP:FP:F:CD Tax Form or In- A:RE Internal Use for creation of tapes which are sent to the
struction FTD commercial vendor. OP:FS:S:A In-
6797 A 60170B Each ternal Use
6772 24650S Each 12/1982 Special Handling/See Remarks
09/1981 No Previous Issue Standard Drawing Sheet 6813 60178L Each
Schedule of Expenses and Amount Form 6797A is a standard drawing sheet 09/1992 Use/Issue Prev Issue First
Claimed - Continuation Sheet For containing a uniform title block and non-re- Block Out of Balance (BOB) Correction
Standard Form 1012 producible 1/8 inch grid lines. It is 22 x 17 Record
Form 6772 is the continuation sheet to SF inches. A:RE Internal Use Form 6813 is necessary for BOB (Block Out
1012. IRS exception to SF 1012B should of Balance) correction in the Service Center
be used. F:S Internal Use 6797 B 60171M Each Replacement System (SCRS). The form is
12/1982 Special Handling/See Remarks prepared by Data Control Branch Person-
6774 61052O Each Standard Drawing Sheet nel. R:R:R Internal Use
07/2001 Destroy Prev Issues Upon Rec Form 6797B is a standard drawing sheet
Performance Plan Receipt containing a uniform title block and non-re-
6814 43604M Each
Forms will be used each time employees producible grid lines. A:RE Internal Use Service Center Control File Age Report
(except merit pay and SES) receive new The form is prepared by Data Control func-
performance elements and standards. For tion personnel when reporting and monitor-
some employees, this maybe more than 6797 C 60172X Each ing aged documents on the service center
once a year. N:ADC:H:P:P Internal Use 12/1982 Special Handling/See Remarks ontrol file (sccf), Form 6814 and was be-
Standard Drawing Sheet cause sccf age printouts are changing for
Form 6797C is a standard drawing sheet variable aging on 01-01-88. The revision
6780 43579M Each containing a uniform title block and non-re- also simplifies the method of compliance
06/1989 Destroy Prev Issues Upon Rec producible grid lines. A:RE Internal Use computation with SCCF age guidelines.
MAP Report Cover Sheet R:R:A Internal Use
This form accompanies work papers of in-
ternational examiners when cases are be- 6798 43593Q Each 6826 60191E Each
ing transported for competent authority 05/1987 Destroy Prev Issues Upon Rec 04/1984 Destroy Prev Issues Upon Rec
Worksheet for Centralized Scheduling Service Center Replacement System
review. IN:I:E:F Internal Use
Orders (SCRS) Error/Reject Display Request
6781 13715G Each This form is used by Examination groups to Card
Form 6826 is needed for error corrections
2001 Min Supply For Late Filers order tax returns from the Centralized
and rejects in the Service Center Replace-
Gains and Losses from Section 1256 Scheduling Data Base. EX:P:E Internal
ment System (SCRS). The prescribing in-
Contracts & Straddles Use structions for Form 6826 are IRMs
This new form is required by Public Law S3(17)(30)0, S3(12)(30)0, and 3(23)(37)0.
97-34 of the Economic Recovery Tax Act 6804 43599E Each
R:R:R Internal Use
of 1981. This form is used to report gains 04/1982 Destroy Prev Issues Upon Rec
and losses from commodity futures con- Test Score Record 6834 43621X Each
tracts and straddle positions. The use of the new Form 6804 requires the 03/1992 Destroy Prev Issues Upon Rec
OP:FS:FP:F:I Tax Form or Instruction transfer of any scores on IRS Test 4 and Centralized Storage Requisition for
IRS Test 63 now carried on other records. Selected Returns
6782 43580N Each HR:P:EP Internal Use Form 6834 is a requisition used by district
07/1986 Destroy Prev Issues Upon Rec offices to request selected types of returns
Certification of Direct or Indirect 6809 60175E Each from Centralized Storage Facilities.
Financial Interest in a Work Assignment 07/1993 Destroy Prev Issues Upon Rec EX:F:F Internal Use
This form is used to document work as- Civil Fraud Penalty Report
signments in areas where conflict of interest Form 6809 is revised to provied columns to 6835 43622I Each
enter the CFP amount by Quality Review 05/1987 Destroy Prev Issues Upon Rec
may exist. HR:H:R:E Internal Use Centralized Files and Scheduling Delete
before the final results column. Then the fi-
Request (Form 6844)
6794 43590J Each nal results column would be completed by
The form is used by district offices and
01/1987 Destroy Prev Issues Upon Rec Appeals only. EX:E:D Internal Use service centers to delete returns from the
W-4 Case Control File Update Centralized Scheduling Data Base.
This Form is used to update status of W-4 6810 61721W Each
EX:P:E Internal Use
cases on service center W-4 file. 01/1982 Destroy Prev Issues Upon Rec
CO:O:W4 Internal Use ID Media Recap Sheet 6836 60198D Pad
This form is used to audit and reconcile 04/1982 No Previous Issue
numberical and alphabetical issurance files Centralized File and Scheduling Survey
for ID Media. HR:S:DS Internal Use Request
This form is used to survey returns form the
Centralized Scheduling Data Base.
EX:D:E Internal Use
F-61
Forms
6843 25250Y Each 6858 43631T Each 6878 62005Z Each
Rental Income and Expenses Pro Forma Travel Request and Approval Request for Federal Tax Return
Worksheet Form 6858 is used by the National Office to Information for Use in Child Support
Used by tax examiners on all cases involv- keep account of travel cost and the ap- Enforcement
ing rental incomes and expenses. Change proval of the cost of travel. Form 6878 is for use by State and local
form to reflect current tax laws. HQ:SS:HS:CSC Internal Use Child Support Enforcement Agencies
CP:EX:ST:P Internal Use (CSEAs) when requesting Federal tax re-
6858 B 27427F Each turn information. EX:D:D General Admin
6845 60206S Pad 06/1999 No Previous Issue Public Use
01/1989 Destroy Prev Issues Upon Rec Travel Request and Approval
SCCF Transcript Request Worksheet Form 6858(B) established for Field Em- 6882 60221H Pad
Form 6845 is a worksheet designed to fa- ployees place on the Print on Demamd 10/2001 Destroy Prev Issues Upon Rec
cilitate transcription of service center control Progr am. HQ:SS:B:F Internal Use IDRS/Master File Information Request
file (SCCF) transcript requests by providing Form 6882 is prepared by Service person-
a standard format for request and input. 6863 25140B Each nel who need specific Master File data and
W:CAS:SP:IMF:R Internal Use 08/1983 Use/Issue Prev Issue First who do not have access to IDRS terminals.
Invoice and Authorization for Payment The completed form is subsequently routed
6847 61524B Each of Administrative Summons Expenses to an IDRS terminal operator for entry of the
04/1983 Destroy Prev Issues Upon Rec Form 6863 will provide standardized billing request. W:CAS:AM:PPG:ATA Internal
Consent For IRS to Release Tax format and instructions for summoned third Use
Information parties who appear before IRS represen-
This form is used by the tax payer to au- tatives. N:CFO:A:F General Admin Public 6884 (SP) 12572P Each
thorize the IRS to release tax information Use 06/1995 Destroy Prev Issues Upon Rec
returns (Forms 1099) to state tax agencies. Voluntary Consent to a Search of
HR:S:DS Tax Related Public Use 6869 43634A Each Person, Premises, or Conveyance
12/1982 Destroy Prev Issues Upon Rec (Spanish Version)
6850 61525M Each Household Goods Information Sheet To be used by Special Agents when the in-
07/2001 Destroy Prev Issues Upon Rec Form 6869 contains all the required infor- dividual taxpayer subject is primarily versed
Performance Appraisal and Retention mation to complete GSA Form 2485, to (read, write, speak, understand) in the
Standard Rating book the shipment with a carrier and to Spanish language and may have trouble
Form is used to appraise employee's critical complete and GBL. HR:F:P Internal Use understanding the English language.
and non-critical elements. CP:CI:P:T Internal Use
N:ADC:S:PP:P Internal Use
6870 43635L Each 6897 60233Z Each
6851 60210A Each 06/1982 Destroy Prev Issues Upon Rec 02/2002 Destroy Prev Issues Upon Rec
08/1982 Destroy Prev Issues Upon Rec Government Bills of Lading Review Corporation Returns Orders
CEP Issue and Time Tracking Report Sheet Form 6897 is used by field office employees
This form will be used to capture the nec- Form 6870, GBL Review sheet is needed to request various years of corporation tax
essary data for the New Issue and Time to verify HHG GBL's for payment. returns for classification.
Tracking System. EX:N:N Internal Use HR:F:P Internal Use S:C:CP:CW:ERS Internal Use
6876 61526X Each 7004 13804A Each
6852 60212W Each 03/2002 Destroy Prev Issues Upon Rec 10/2000 Destroy Prev Issues Upon Rec
08/1982 Destroy Prev Issues Upon Rec Worksheet for Centralized Scheduling Application for Automatic Extension of
CEP Issue and Time Tracking ZIP Code Update Information Time to file Corporation Income Tax
Continuation Sheet Form 6876 is prepared by Compliance Ex- Return
This form will be used as a continuation of amination function Planning and Special Used by a corporation to request an auto-
Form 6851 (CEP Issue and Time Tracking Programs personnel. The form is used to matic extension of 3 months for filing a
Report) for the New Issue and Time Track- identify (a) those Post of Duty (POD) offices corporate income tax return. Prescribing
ing System. EX:N:N Internal Use that have ZIP Codes which are assigned to Instructions: IRC Sec. 6081(b); Regs. Sec.
either satellite or unmanned call-in sites or 1.6081-3 OP:FS:FP:F:C Tax Form or In-
6853 43627L Each (b) those ZIP Codes for which an appoint- struction
05/1982 Destroy Prev Issues Upon Rec ment should not be scheduled before
Input Document for Commodities Option 09:00am. S:C:CP:CW:ERS Internal Use 7130 14817N Each
Straddle Worksheet 02/2002 Destroy Prev Issues Upon Rec
This form is the input document for the Fax Order - Stock Requisition for
commodities option straddle program cur- 6877 61051D Each Multimedia Published Products
rently on the National Shared Library. 10/2001 Use/Issue Prev Issue First Form 7130 is used by IRS offices to fax or-
EX:I:C Internal Use Centralized Scheduling Change Request ders for forms, publications and documents
for Taxpayer Contact Letter Information from the Area Distribution Centers (ADCs).
6854 43628W Each The Centralized Files and Scheduling
12/1983 Destroy Prev Issues Upon Rec Offices simply fill out this form and fax it to
(CFS), System is scheduled for nationwide their respective ADC. A copy of this form
Inventory Control - Form 809 Receipt implementation. This form is required as a
Books can be found in the last page(s) of Doc.
part of that effort. S:C:CP:CW:ERS Inter- 7130, IRS Published Product Catalog or it
This dual purpose form will enable Central- nal Use
ized Services to maintain a current inven- can be printed from the Multimedia Pub-
tory of Form 809 Receipt Books and also lishing web site at http://publish.no.irs.gov.
provides a log of the issuance and disposi- W:CAR:MP:M:PS:DFPS Internal Use
tion of Form 809 for security purposes.
PC:M:L Internal Use
F-62
Forms
7130 L 22972P Each 7831 43803D Each 8000 60235V Each
Fax Order for Supplies of RO and DO Schedule of Accounts Written Off Program Number Update Record
Letters Form 7831 is used to list those taxpayer Form 8000 is a worksheet used by Error
Form 7130 L was developed to provide of- accounts which have been removed from Resolution section personnel. The form is
fices with a separate order form for DO and the active to the inactive non-master file completed whenever it is necessary to add,
RO letters. Any IRS designated order point (NMF) Accounts Receivable. R:R:A In- delete, or bypass a program number on the
can complete the form and fax it to EADC ternal Use Program Number Master List containing
for letter order fulfillment. A copy of this each master file initialized on the GMF
form was distributed with a memo describ- 7881 43814K Each (Generalized Mainline Framework). The
ing this program transfer and a copy of the 02/1954 No Previous Issue data is used to generate a program list for
form will be included in the 1-99 issue of Chief Counsel's File the National Office (R:R:M:W) as well as
Document 7130. OP:M:FS:PS Internal Form 7881 was reinstated and was obso- one for error resolution purposes.
Use leted by mistake. Form 7881A, Cat# T:F:M Internal Use
43815V, will now supercede for 7881 as of
7249 14293J Pad 10/29/93 CC:PA:T Internal Use 8001 60341A Each
Offer Acceptance Report 7881 A 43815V Each Pattern Paragraphs (1-3)
Form 7249 is used to accept or recommend 05/1996 Use/Issue Prev Issue First For use in the EO Office/Correspondence
acceptance of an offer in compromise of li- Chief Counsel's File Folder Examination Program (OCEP).
abilities. OP:CO:C:SP Internal Use This folder provides a systematic approach CP:E:FC Tax Related Public Use
for Chief Counsel case files. CC:PA:T In-
7249 E 43725Q Each ternal Use 8002 60342L Each
Abstract and Statement 7990 43841R Each Pattern Paragraphs (4-6)
Form 7249-E is used to show the true out- 09/1980 Use/Issue Prev Issue First For use in the EO office/correspondence
standing liability, including accruals, at the U.S. Estate Tax Certificate of Discharge Examination Program (OCEP).
time the offer-in-comprise is being consid- From Personal Liability CP:E:FC Tax Related Public Use
ered. CO:O:I:SP Internal Use This form is used as a certificate of dis-
charge from personal liability after determi- 8003 60343W Each
7249 F 43726B Each nation that estate tax has been paid. 04/1990 Destroy Prev Issues Upon Rec
11/1978 Destroy Prev Issues Upon Rec EX:D:E Tax Related Public Use Request for Additional Information from
Abstract and Statement Tax-Exempt Organizations
Form 7249-F is used to document the ac- 7990 A 43842C Each For use in the EO office/correspondence
tion taken on specific penalty offers. 12/1982 No Previous Issue Examination Program (OCEP).
CO:O:I:SP Internal Use U.S. Gift Tax Certificate of Discharge CP:E:FC Tax Related Public Use
From Personal Property
7251 A 43735M Each This form is used to discharge executor 8004 60344H Each
11/1979 Destroy Prev Issues Upon Rec from personal liability for gift taxes of the 10/1984 Destroy Prev Issues Upon Rec
Accepted Offers in Compromise decedent. EX:S:S Tax Related Public Pattern Paragraphs (13-17)
Form 7251-A is used as a cover sheet for Use For use in the EO office/correspondence
approving offers in compromise. The form Examination Program (OCEP).
is signed by either a Regional Commis- 7990 B 43843N Each CP:E:FC Tax Related Public Use
sioner, the Assistant Commissioner (Com- 01/1982 Use/Issue Prev Issue First
pliance), or the Director, Collection Division. U.S. Individual Income Tax Certificate of 8005 60345S Each
CO:O:I:SP Internal Use Discharge from Personal Property 10/1984 Destroy Prev Issues Upon Rec
This form discharges individual taxpayer Request for Additional Information from
7308 43736X Each from personal liability for individual income Tax-Exempt Organizations
03/1983 Use/Issue Prev Issue First tax of the decedent. EX:E:D Tax Related For use in the EO Office Correspondence
Securities Valuation (for Estate or Gift Public Use Examination Program (OCEP).
Tax) CP:E:FC Tax Related Public Use
Form 7308 may be used to show informa- 7995 43844Y Each
tion relative to listed or over-the counter 10/1993 Use/Issue Prev Issue First 8014 60252G Each
security items for use of the examiner in the Outside Employment or Business 09/1982 Destroy Prev Issues Upon Rec
Examination Division. EX:E:D Internal Activity Request Employee Plans Training
Use Form 7995 is filled out by employees who Recommendation
have outside employment or business in- Form is used by Employee Plans Instructors
7561 43748P Each terests. M:S:L Internal Use to evaluate progress of students in training
01/1962 Destroy Prev Issues Upon Rec courses and to recommend further training
Record of Stock Valuation 7995 A 24943G Each if needed. Form is a modified version of
This form is used by Revenue agent per- 10/1997 No Previous Issue Form 5412. HR:H:T:E Internal Use
sonnel during examinations of tax returns. Chief Counsel Outside Employment or
There is one form per 8-1/2 x 11" sheet Business Activity Request 8023 49972Z Each
when pulled from http://publish.no.irs.gov; This form is used by Chief Counsel to 09/1997 Destroy Prev Issues Upon Rec
however, there will be one form per 8-1/2 x identify, recommend, and approve or dis- Election Under Section 338(g) Corporate
5-1/2" sheet when ordered from the Area approve of employees outside employment Qualified Stock Purchase
Distribution Centers. OP:EX:ST:E&G In- or business activities. The instructions for This form is used by a purchasing corpo-
ternal Use completion are on the back side of the form. ration to elect section 338 treatment for the
CC:F&M:P:E Internal Use qualified stock purchase of another corpo-
ration. T:FP:F:C Tax Form or Instruction
F-63
Forms
8027 49989U Each 8038 R 57334H Each 8056 60311M Each
2001 Min Supply For Late Filers 11/2001 No Previous Issue 08/1984 Destroy Prev Issues Upon Rec
Employer's Annual Information Return Recovery of Overpayment Under Tele-Tax Data Collection Sheet
of Tip Income and Allocated Tips Arbitrage Rebate Provisions Form 8056 is used to capture management
This is a report by an employer of his or her This Form is used by issuers of state and information data from the 342 Tele-tax ma-
employees' tips received for the year. There local bonds to request a refund of amounts chine units. T:T:F Internal Use
are separate instructions for this form. The paid with Form 8038-T, Arbitrage rebate
catnum for the instructions is 61013P. and Penalty in Lieu of ArbitrageRebate. 8057 60312X Each
OP:FS:FP:F:M Tax Form or Instruction Form 8038-R replaces the letter procedure 10/1988 Destroy Prev Issues Upon Rec
od Rev. Proc. 92-38, 192-2C.B.487. EP/EO Microfiche Request
8027 T 61006A Each W:CAR:MP:FP:F:CD Tax Form or In- Revised to eliminate obselete reference to
struction CS (Centralized Service Branch). These
Transmittal of Employer's Annual
Information Return of Tip Income and have merged with Exam Divisions or EP/EO
8038 T 11545Y Each Divisions in the various districts.Form 8057
Allocated Tips 01/2002 Min Supply For Late Filers
To be filed with Form 8027 when there is is available as a fillable PDF file only, ac-
Arbitrage Rebate and Penalty in Lieu of cessable through
more than one establishment. Arbitrage Rebate
OP:FS:FP:F:M Tax Form or Instruction www.publish.no.irs.gov under catalog.
Use to pay the arbitrage rebate to the CP:E:FS Internal Use
8028 62982V Each United States. Under section 148(f), interest
07/1985 Destroy Prev Issues Upon Rec on a state or local bond is not tax exempt 8067 61210K Each
Printing Program Requirements unless the issuer of the bond rebates to the 01/1984 Destroy Prev Issues Upon Rec
Form is used with other forms of 1(14)10 Unites States arbitrage profits earned from Centralized Services Employees
Multi-Year Budget Planning. HR:F:M In- investing proceeds of the bond in higher Training Profile
ternal Use yielding nonpurpose investments. Also to Form is an integral part of a newly designed
pay penalty in lieu of rebates training system being implemented by
8034 60281J Each W:CAR:MP:FP:F:CD Tax Form or In- Training Development Division for CS Divi-
sion. HR:S:C Internal Use
Tax Account Inquiry Attachment
This form is used by taxpayer service, as 8042 61527I Each
8068 60316P Each
an attachment to transmittal Letter 11/1982 No Previous Issue
1721(DO), to provide standard responses Appeals Auditor's Daily Time Report
Workload Analysis Worksheet
to common refund and account inquiries to Form 8042 is needed to comply with the
Form 8068 is used to compute staffing re-
individual taxpayers. Form 8034 has incor- mandates of new IRM 8(24)50. Because
quirements when staff hours of workload
porated Form 8036. reporting requirements are new, the form
W:CAS:AM:PPG:ATA Tax Related Public have been identified. It is a guide to assist
will ensure standardized reporting.
Use CC:AP:PT Internal Use in determining whether current or previously
computed grades structures can accom-
8038 49973K Each 8042 A 61528T Each plish the work available at each grade level.
01/2002 Destroy Prev Issues Upon Rec 11/1982 No Previous Issue HR:H:R:P Internal Use
Information Return for Tax-Exempt Appeals Auditor's Daily Time Report
Private Activity Bond Issues (Continuation Sheet) 8069 60365K Each
This form is used to provide information This form is needed to provide extra space 04/1994 Destroy Prev Issues Upon Rec
about Tax exempt Bond issues. This infor- for Appeals Auditor's Daily Time Sheet, SCRS Managers Performance
mation is required by IRC 103(L). This form Form 8042. CC:AP:PT Internal Use Adjustments Log
is required due to the new TEFRA Law. Form 8069 was developed because of pro-
There are separate Instructions available 8050 30211X Each gram revisions to the performance and cost
for this item. The catalog number for the 12/2001 No Previous Issue system under the Service Center Replace-
Instructions is 49974V. Direct Deposit of Corporate Tax Refund ment System (SCRS), which required a new
OP:FS:FP:F:CD Tax Related Public Use File Form 8050 to request that the IRS de- adjustment procedure. T:W:W Internal
posit a corporate income taxrefund (includ- Use
ing a refund of $1million or more) directly
8038 G 63773S Each
into an account at any U.S. bank or other 8082 49975G Each
11/2000 Min Supply For Late Filers 01/2000 Destroy Prev Issues Upon Rec
financial institution (such as a mutual fund
Information Return for Government
or brokerage firm) that accepts direct de- Notice of Inconsistent Treatment or
Purpose Tax-Exempt Bond Issues
posits. The benefits of a direct deposit in- Amended Return (Administrative
There are separate Instructions available
for this item. The catalog number for the clude a faster refund, the added security of Adjustment Request (AAR))
Instructions is 63774D. am paperless payment and the savings of This form is used to notify the IRS of any
OP:FS:FP:F:CD Tax Form or Instruction tax dollars associated with the reduced such inconsistency between your tax treat-
processing costs.Form 8050 is used to re- ment of an item, and the way the pass
quest an electronic funds transfer of an in- through entity treated and reported the
8038 GC 64108B Each come tax refund to the corporations bank same item on its return. Also use the form
11/2000 Min Supply For Late Filers account for a corporatiion filing Form 1120, to notify the IRS if you did not receive
Consolidated Information Return for 1120-A o OP:FS:FP:F:C Tax Related Schedule K-1 from the partnership (S cor-
Small Tax-Exempt Government Bond Public Use poration) or Schedule Q from the REMIC
Issues by the due date for filing your return (in-
Form 8038 GC is to be used by issuers of 8052 60309A Each
cluding extensions). There are separate in-
tax-exempt governmental bonds to provide 12/1999 Use/Issue Prev Issue First
structions available for this item. The
IRS with the information required by section NBIC Memorandum of Interview or
catalog number for the instructions is
149(e) and to monitor the requirements of Activity
62051N. T:FP:F:CD Tax Form or Instruc-
sections 141 through 150. Form 8052 is used to report all interviews,
record checks, etc. in reports. tion
M:S:NBIC Internal Use
F-64
Forms
8088 60321I Each 8119 61531Q Each 8149 61218U Each
Missing Information Necessary to ASTA/DATC Compliance-level Request for Inventory List
Complete Adjustment Request Evaluation Sheet This new form allows districts, service cen-
Form 8088 specifies the reason why a tax- Form 8119 is a checksheet prepared by ters, and regions to request inventory lists
available under SCRS from the Computer
payer's adjustment request is being re- ASTA/DATC unit examiners as input to
Branch. CP:EX:CS:WMS Internal Use
turned. The check-box format is designed Form 8120, ASTA/DATC Programs and
to accelerate the turn-around time when Pretests Summary Sheet. The form is 8150 61219F Each
requesting additional information from the completed based upon review of sample 02/1984 No Previous Issue
taxpayer. This information is necessary to returns to determine compliance levels for Action Request for Form 8082
perfect (complete) the request. R:R:T Tax different tax provisions. T:C:I:C Internal Letter is needed to implement the TEFRA
Related Public Use Use provisions for partnerships.
S:C:CP:RC:SCC Internal Use
8094 A 60326L Each 8120 61532B Each
04/1992 Destroy Prev Issues Upon Rec 06/1983 No Previous Issue 8156 61029Z Each
ACS Performance Worksheet Service Center/National Office 01/1996 Use/Issue Prev Issue First
Form 8094-A is a worksheet by which ASTA/DATC Programs and Pretests Employee Business Expenses -
management can monitor an employees Summary Sheet Proforma Worksheet
Form 8156 is used to determine correct
performance pertaining to calls received at Form 8120 is prepared by ASTA/DATA unit
business expense deductions.
an ACS call site. OP:C:T:F:O Internal Use managers and management staff coordina- OP:EX:CS:SCP Internal Use
tors to summarize the data from Forms
8119, ASTA/DATC Compliance-level Eval- 8158 61027D Pad
8094 B 13671P Each uation Sheet. The summarized data is for- 07/1988 Destroy Prev Issues Upon Rec
04/1992 No Previous Issue warded to the National Office (R:R:T). VITA/TCE Quality Review Checksheet
ACS Performance Worksheet T:C:I:C Internal Use Quality review on VITA/TCE tax returns
Teach/Paper Processing prepared at the districts. The checksheet
This form is being created with specific 8121 60336H Each will be forwarded to the Taxpayer Education
standards applicable to teach/paper docu- 05/1983 No Previous Issue Coordinator. W:CAR:SPEC:PPD:E Tax
ment reviews. W:CP:FPC:ACS Internal Report of Unacceptable Payment Related Public Use
Use Form 8121 is prepared by Deposit Opera-
tion personnel to return unacceptabe remit-
8159 61026S Each
tances to taxpayers. The form replaces the Review of Personnel File
06/1983 Destroy Prev Issues Upon Rec use of Letters 137(C) and 137(SC). Used in background investigations to docu-
Trainee's Evaluation of Self-Instructional R:R:D Tax Related Public Use ment a review of employee's personnel file.
Material M:S:NBIC Internal Use
Form 8107 is used by students who have 8127 61533M Each
taken a self-instructed course to evaluate 01/2002 Destroy Prev Issues Upon Rec 8189 61949A Each
the course material. HR:T:C Internal Use TE/GE Request for AIMS Inventory 05/1984 Use/Issue Prev Issue First
Validation Listing Community Property Split Schedule
Form 8127 is used to ensure that the infor- This form is used within the Service Centers
8109 B 61042S Each mation on the AIMS database is accurate. that are located in the Southwest and
12/2000 Destroy Prev Issues Upon Rec Area offices are required to complete Form Western Regions who have jurisdiction over
FTD Deposit Form (Over The Counter 8127 once a year. T:BSP Internal Use Community Property States. This form will
Version) be mailed with 545 SC letter. EX:E:I Tax
Form 8109-B is the over the counter version Related Public Use
of Form 8109, FTD deposit coupon. Upon 8145 61635J Each
8194 61865Z Each
filing Form 8109-B, the business entity is 09/1983 Destroy Prev Issues Upon Rec 02/1984 No Previous Issue
entered into the business master file and is Telephone Equipment Inventory and Statistical Sampling Tally Sheet
sent a coupon booklet (Form 8109), for fu- Cost Report Form used to record cases screened for
ture payments. W:CAR:MP:FT:F:M Tax Form 8145 is used to replace various sample selection in connection with Col-
Related Public Use methods currently in use in keeping inven- lection Centralized Quality Review.
tories of existing telephone equipment. CO:O Internal Use
8111 60331E Each HR:S:FM:T Internal Use
Employee Notification Regarding Union 8146 61034S Each 01/1984 No Previous Issue
Representation 07/1989 Use/Issue Prev Issue First Collection Quality Review - Transmittal
Prescribing Instructions: Memorandum of Certificate of Recognition Slip (SCCB)
Agreement between the Service and NTEU Form 8146 used to recognize employees Form used to transmit TDAs and TDIs se-
lected for review under the Collection
concerning employee rights during inter- and the public for significant non-routine
Quality Review program. CO:O Internal
views. M:S:NBIC Internal Use assistance which does not meet the criteria Use
for special achievement or high-level honor
8112 60332P Each awards. N:ADC:H:P:P Internal Use 8198 61768F Each
Statement of Rights and Obligations 8146 A 24164B Each Alert Flag
Form 8112 is a statement of employee 12/1997 No Previous Issue This form is used as a marker for shelf
rights and obligations during interviews with Joint IRS NTEU Certificate of Recogniton stock of forms. It is placed on top of forms
NBIC. M:S:NBIC Internal Use This certificate is given for recognition of where it has been determined as the re-
efforts made in partnership between IRS order level. The purpose is to "ALERT" the
and NTEU. C:Q Internal Use warehouse personnel when the time has
come to reorder. W:CAR:MP:M:L Internal
Use
F-65
Forms
8199 61230C Each 8237 61458G Each 8247 62182N Each
Amended Returns Order IRS KWIC Index Form Monitoring Test Parameter Record
Used for Category B Claims inventory. The form is used to insert or delete docu- Form 8247 is used to specify ranges of
Claims which were previously delivered on ments in the IRS KWIC INDEX. over/under scheduling of OFPs (Organiza-
a sample basis will now have to be ordered. HR:S:FM:O Internal Use tions, Functions, Programs) within an or-
S:C:CP:CW:ERS Internal Use ganization. R:R:M Internal Use
8238 62161K Each
8200 62088A Each 01/1985 Destroy Prev Issues Upon Rec 8248 62166N Each
03/1984 No Previous Issue Schedule Hours/Production Adjustment
Statement Windfall Profit Tax Changes Record
Monitoring OFP Select/Suppress Record
The Windfall Profit Tax provisions created Form 8238 is used to adjust
standards/volumes/hours for an OFP (Or- Form 8248 is used to select and/or sup-
a need for a form to summarize tax changes press an OFP (Organization, Function, or
on a property-by-property basis in arriving ganization, Function, Program) after the in-
itial schedule has been prepared. Program) that will be printed on the weekly
at the total tax to be included in a statutory analysis of 'Off Schedule' programs.
notice of deficiency. Current forms do not R:R:M Internal Use
R:R:M Internal Use
fit Windfall Profit Tax. Austin Service Center
is the primary user of this form. Distributed
8239 62162V Each
01/1985 Destroy Prev Issues Upon Rec 8250 61896Y Pad
on file 232.1 The law has been repealed Schedule Parameters Record 06/1984 No Previous Issue
effective after August 22, 1988. Therefore, Form 8239 is used to increase or decrease Request to Redeposit Checks
there should be a decrease in the volume the production, hours, or standard rate for Form 8250 is a pad of 100 sheets com-
usage of this form over the next year or two. an OFP (Organization, Function, Program) prised of 50 2-part units. It is prepared by
CP:EX:C:I Tax Related Public Use after an initial work schedule has been pre- Accounting Branch technicians and routed
pared. R:R:M Internal Use to the designated service center depositary.
8209 61450W Each
04/1994 Destroy Prev Issues Upon Rec The completed form is the authorization to
8240 62163G Each redeposit taxpayer checks.
Employee Detail Adjustments Log 01/1985 Destroy Prev Issues Upon Rec
Form 8209 is used by Management Assist- W:CAS:SP:IMF Internal Use
Schedule Delete Record
ants in the Reports Unit to make corrections Form 8240 is used to change an OFP (Or-
to the Employee Detail Summary Report. ganization, Function, Program) after an ini-
8251 61939E Each
T:W:W Internal Use 04/1985 Destroy Prev Issues Upon Rec
tial schedule has been prepared by moving
percentages of the production and hours Internal Revenue Agent OJT Workload
8212 62032G Each from one OFP to another. R:R:M Internal Review
11/1992 Destroy Prev Issues Upon Rec Use Used by Revenue Agents and their on the
Audiovisual Proposal Document job instructor (OJI) to review workload on
This form is used by Training Program 8241 62164R Each individual taxpayer cases during on the job
Managers to justify expenditures for audi- 01/1985 Destroy Prev Issues Upon Rec training (OJT). A copy is also printed in the
ovisual productions or purchases. Part IV Schedule Delete Record Internal Revenue Agent 'Training Progress
of the form is for evaluation feed-back on Form 8241 is used to delete an OFP (Or- System.' HR:H:T:EA Internal Use
the audiovisuals. M:CE:AA Internal Use ganization, Function, or Program) from the
Schedule Master File. R:R:M Internal Use 8256 63558B Set
8213 61451H Pad Art Valuation
02/1993 Destroy Prev Issues Upon Rec 8243 62178F Each This form was developed to allow art ap-
Recommendation to Delay Decision re: 01/1985 Destroy Prev Issues Upon Rec praisals from the field offices within Exam-
Assessment of Trust Fund Recovery Schedule Select Record ination and Chief Counsel to be reevaluated
Penalty or Personal Liability Form 8243 is used to create the initial
by national office experts. The original
Form 8213 is used by Revenue Officers to schedule by applying percentages to the
historical data relative to production, hours, should follow the case file through all
recommend a delay in making a Trust Fund channels until settlement is made, and up-
Recovery penalty recommendation. or standard rates. R:R:M Internal Use
dates sent to Art Appraisal Services.
OP:CO:C:SP Internal Use C:AP:AS Internal Use
8244 62179Q Each
8215 61868G Each 01/1985 Destroy Prev Issues Upon Rec
Schedule Conversion Record 8257 62168J Each
Sample Mail Test Summary Form 8244 is used to identify the week
ending dates and holidays in the history Documentation of State Data
Form 8215 is an outgrowth of the Coates
and/or schedule periods. R:R:M Internal New form for use in Fed/State Exchange
Commission Taxpayer Correspondence
Use Program; Form to be used by operations
Study. It will be used during biannual mail
functions & disclosure officers to identify
tests conducted to determine the number 8245 62180R Each
of days that elapse from the mail out (to areas where state data can be used for
01/1985 Destroy Prev Issues Upon Rec compliance efforts of the service.
destination) and IRS received (from desti- Schedule Summary Control Record
nation) dates. R:R:D Internal Use EX:E:D Internal Use
Form 8245 is used to specify the range of
OFPs (Organizations, Functions, Programs) 8264 61863D Each
8233 62292K Each to be printed and summarized on the
Daily/Weekly Workload Schedule(s). Application For Registration of a Tax
Exemption from Withholding on R:R:M Internal Use
Compensation for Independent (& Shelter
certain Dependent) Personal Service of 8246 62181C Each This form is used to register with IRS when
Used by non resident alien individuals to 01/1985 Destroy Prev Issues Upon Rec applying for a tax shelter number. There
claim exemption from withholding on com- Schedule Review Parameter Record are separate Instructions available for this
pensation for personal services because of Form 8246 is used to establish the range item. The catalog number for the In-
an income tax treaty or the personal ex- of maximum hours difference of the work structions is 61960X.
emption amount. OP:FS:FP:F Tax Re- schedule to the work plan. R:R:M Internal OP:FS:FP:F:CD Tax Form or Instruction
lated Public Use Use
F-66
Forms
8269 62073B Each 8278 62278G Each 8288 B 10128Z Each
10/1988 Destroy Prev Issues Upon Rec 03/1997 Destroy Prev Issues Upon Rec 08/2000 Min Supply For Late Filers
Notice of Dishonored Check for More Computation and Assessment of Application for Withholding Certificate
than One Tax Form Miscellaneous Penalties for Disposition by Foreign Persons of
Form 8269 is completed by personnel This form is used for computation and as- U.S. Real Property ...
working dishonored checks. It is sent with sessment of miscellaneous penalties. Use to apply for a withholding certificate to
a computer prepared Form 2287(C), Notice S:C:CP:RC:IP Internal Use reduce or eliminate withholding on disposi-
of Check Not Accepted By Bank, to the tions by foreign persons of U.S. real prop-
taxpayer whose check was intended to pay 8280 62336B Pad
erty interests. OP:FS:FP:F:I Tax Related
more than one account. The form summa- 04/1997 Use/Issue Prev Issue First
Public Use
rizes the total amount owed. Request for Credit/Comp Hours
OP:FS:S:A:A Tax Related Public Use Form 8280 is a request for credit and com-
pensatory hours to be earned, or used. In
8290 62116H Pad
8270 62043N Each cases where offices have negotiated local
10/1985 Destroy Prev Issues Upon Rec agreements with their NTEU Chapter to use Returned Check Repayment Notice
Quarterly Report of NMF Returns a local form, the use of a local form may be Form 8290 is sent to the (IMF/BMF/EPMF)
Received substituted. A:PS:PP Internal Use taxpayer to explain why his/her check was
Form 8270 is used by service center Re- returned unpaid. It also informs the tax-
ports Unit analysts to report the number of 8281 62024G Each payer that no penalty will be assessed pro-
NMF returns received. These figures are 08/1997 Destroy Prev Issues Upon Rec vided the full amount is paid within 10 days
compiled for quarterly projections required Information Return for Publicly Offered from the date of the notice (form).
by Treasury and other reporting require- Original Discount Instruments OP:FS:S:A: Tax Related Public Use
ments. R:R:A Internal Use Used by issuers of publicly offered debt in-
struments having Original Issue Discount to 8300 62133S Each
8271 61924F Each provide the information required by section 12/2001 Destroy Prev Issues Upon Rec
07/1998 Destroy Prev Issues Upon Rec 1275 (3). T:FP:F:M Tax Form or Instruc- Report of Cash Payments Over $10,000
Investor Reporting of Tax Shelter tion Received in a Trade or Business
Registration Number For Reporting Cash Payments Over
Form 8271 is used by persons who have 8282 62307Y Each $10,000 Received in a Trade or Business.
acquired an interest in a tax shelter to report 09/1998 Destroy Prev Issues Upon Rec Prescribing instructions: IT-IRC secs.
the registration number. This form is at- Donee Information Return 60501 W:CAR:MP:FP:F:M Tax Form or
tached to the tax returns as required. Used by donee of any charitable deduction Instruction
OP:FS:FP:F:CD Tax Form or Instruction property who sell exchanges, or otherwise
disposes of the property within two years 8300 (SP) 24396N Each
after the date or receipt. 12/2001 Destroy Prev Issues Upon Rec
8274 61933Q Each OP:FS:FP:F:I Tax Form or Instruction Report of Cash Payments Over $10,000
8283 62299J Each Received in aTrade or Business
Certification by Churches and Qualified
Church-Controlled Organizations 10/1998 Destroy Prev Issues Upon Rec For reporting cash payments over $10,000
Electing Exemption From Empl Noncash Charitable Contribution received in a trade or business. Prescribing
Used by churches and certain church-cont- To claim a deduction for a charitable con- instructions IT-IRC secs. 60501(Spanish)
rolled organizations to elect exemption from tribution of property or similar items of pro- W:CAR:MP:FP:F:M Tax Form or Instruc-
social security taxes by certifying the or- perty, the claimed value of which exceeds tion
ganization is opposed to these taxes for $5,000. There are separate Instructions
religious purposes. T:FP:F:M Tax Form available for this item. The catalog number 8302 62280S Each
or Instruction for the Instructions is 62730R. 12/2001 Destroy Prev Issues Upon Rec
OP:FS:FP:F:I Tax Related Public Use Direct deposit of tax Refund of $1 Million
8275 61935M Each or More
05/2001 Min Supply For Late Filers 8288 62260A Each Form 8302 is used to request an electronic
Disclosure Statement 08/2000 Min Supply For Late Filers funds transfer of an income taxrefund of $1
Form to be used by individual taxpayers, S U.S. Withholding Tax Return for million or more to the taxpayers bank ac-
and C Corporations, and pass-through en- Disposition by Foreign Persons of U.S. count for a taxpayer filing Form 1045, 1139
tities. Form is used to avoid the penalty im- Real Property Interests or a tax return other than Form 1040, 1120,
posed by section 6661 by disclosing items A 10% withholding obligation is generally 1120-A 0r 1120-S.
which could cause a substantial under- imposed on the buyer or other transferee W:CAR:MP:FP:F:C Tax Related Public
statement of income tax. There are sepa- (withholding agent) when a U.S. real prop- Use
rate Instructions available for this item. The erty interest is acquired from a foreign per-
catalog number for the Instructions is son. The withholding obligation (at 34% or 8308 62503I Each
62063F. W:CAR:MP:M:T:M Tax Form or 10%) also applies to certain partnerships, 03/2000 Destroy Prev Issues Upon Rec
Instruction foreign and domestic corporations, and the Report of a Sale or Exchange of Certain
fiduciary of certain trusts and estates. This Partnership Interests
8275 R 14594X Each withholding serves to collect tax that may
02/2002 Min Supply For Late Filers This form is used to report the sale or ex-
be owed by the foreign person. Use this
Regulation Disclosure Statement change of partnership interest involving un-
form to report and transmit the amount
Filed by individuals, corporations, pass- withheld. OP:FS:FP:F:I Tax Form or In- realized receivables or substantially
through entities, and income tax return pre- struction appeciated inventory items.
parers. Purpose to avoid the portions of the T:FP:F:CD Tax Form or Instruction
accuracy related penalty due to negligence 8288 A 62261L Each
or disregard of regulations or to a substan- 08/2000 Min Supply For Late Filers 8314 62153K Each
tial understatement of income tax. Also dis- Statement of Withholding on 07/1985 Destroy Prev Issues Upon Rec
closure relating to preparer penalties for Dispositions by Foreign Persons of U.S. Suspension Rate Summary Worksheet
income tax understatements due to posi- Real Property Interests This form is used to capture suspention
tions taken contrary to regulations. To inform the transferee of the amount of rates and is required on all unagreed cases
W:CAR:MP:FP:F:I Tax Form or Instruction withholding. OP:FS:FP:F:I Tax Form or beginning 10/1/84. EX:E:D Internal Use
Instruction
F-67
Forms
8316 62323Y Each 8328 13900J Each 8339 62447J Each
Info Request for Refund of SS Tax Carry forward Election of Unused Private PCS Change
Erroneously Withheld... Nonresident Activity Bond Volume Cap Form 8339 is prepared by tax examiners
Alien F, J, or M Type Visa To be used by the issuing authority of PAB's and computer terminal operators to update
Form 8316 is used by service center Docu- to elect under section 103(N). Used to carry investor records on the Partnership Control
forward the unused limitation for specific System (PCS) for TEFRA (Tax Equity and
ment Perfection or Adjustment Branch per-
projects. OP:FS:FP:F:CD Tax Form or Fiscal Responsibility Act) and non-TEFRA
sonnel as an attachment to Letter 513(C).
Instruction linkages. NOTE: Form 8339 now is a fillable
The form requires that taxpayers advise us item available via the Multimedia website
whether the income from which taxes were (publish.no.irs.gov). This status notice is
8329 13902F Each
withheld was directly related to their course reissued to show that Form 8339 is an "On
of studies and will help expedite the proc- Lender's Information Return for Demand" program item.
essing of this type of claim. Mortgage Credit Certificates (MCCs) S:C:CP:RC:SCC Internal Use
S:CAS:B:P Tax Related Public Use Form 8329 is used by banks and financial
institutions to submit information pertaining
8340 62478I Each
8317 62346X Each
to mortgage credit certificates.
10/1984 No Previous Issue PCS TEFRA Establish or Add
OP:FS:FP:F:CD Tax Related Public Use
Request for Additional Information from Used for computer terminal input of TEFRA
Employer/Plan Sponsor A-C investors. S:C:CP:RC:SCC Internal Use
For use in the EO office/correspondence 8330 13905M Each
Examination Program (OCEP). 07/1999 Min Supply For Late Filers
OP:E:EP Tax Related Public Use
8341 62455J Each
Issuer's Quarterly Information Return for 12/2001 Destroy Prev Issues Upon Rec
Mortgage Credit Certificates (MCCs) PCS Establish or Add
8318 62347I Each Form 8330 is used by issuers of MCCs to Used for computer terminal input to estab-
05/1988 Destroy Prev Issues Upon Rec provide the IRS with information required lish key cases and link non-TEFRA inves-
Request for Additional Form by section 25. Each issuer that elects to tors on PCS. S:C:CP:RC:SCC Internal
Employer/Plan Sponsor D-F issue MCCs must file his form for each is- Use
For use in the EO office/correspondence sue of MCCs. OP:FS:FP:F:CD Tax Form
Examination Program (OCEP). or Instruction 8342 62501M Each
OP:E:EP Tax Related Public Use 12/2001 Destroy Prev Issues Upon Rec
8332 13910F Each PCS Notice Generation
8319 62348T Each 12/2000 Min Supply For Late Filers Used for computer terminal input to produce
04/1990 Use/Issue Prev Issue First Release of Claim to Exemption for Child TEFRA investor notices.
Request for Additional Information From of Divorced or Separated Parents S:C:CP:RC:SCC Internal Use
Employer/Plan Sponsor G-H Used to release the claim to a child's ex-
For use in the EO office/correspondence emption by a parent who has custody of the 8346 62449F Each
Examination Program (OCEP). child and might have been entitled to claim 02/1985 No Previous Issue
OP:E:EP Tax Related Public Use the exemption. Completed by parent who PCS Notice Parameters
has custody and given to the parent who Used by districts and service center ESU's
8323 62269V Each will claim the exemption. OP:FS:FP:F Tax to provide parameters for TEFRA notices to
10/1984 Destroy Prev Issues Upon Rec Form or Instruction be generated by PCS. EX:C:T Internal
Use
Taxpayer Service - Expanded Notice
Duties - Daily Activity Report 8333 62390P Each
11/1994 Destroy Prev Issues Upon Rec 8349 62433V Each
Form is used to accurately capture all Col- 02/1986 Destroy Prev Issues Upon Rec
lection related duties performed by Tax- Employment Tax Examination
Checksheet (Employment Taxes) Pre-Refund Examination Determination
payer Service personnel. T:T:R Internal Sheet
Form 8333 is used by Collection Division in
Use Form used prior to actual examination into
certain key districts to review/process em-
refund for taxes. EX:TA:T Internal Use
8325 62358P Each ployment tax returns. Information collected
10/1984 Destroy Prev Issues Upon Rec on the form is used as input for Collection
International Enforcement Case Reports. CP:EX:ST:ET Internal Use 8350 62350F Each
Management Review Checksheet 10/1990 Destroy Prev Issues Upon Rec
8335 62445N Each Correction to Block Proof Summary
Form 8325 is used when evaluating case 12/2001 Destroy Prev Issues Upon Rec
files and related information to identify ar- Balance Forward Records
PCS Linkage Delete Form 8350 is used when making cor-
eas that may require special attention. Used for computer terminal input to delete rections to the Balance Forward File and for
IN:I:E:F Internal Use erroneous linkages on PCS. initial input of data at the start of the proc-
S:C:CP:RC:SCC Internal Use essing year. It also is used for
8326 A 62279R Each
corrections/adjustments to the Block Proof
11/1984 No Previous Issue 8336 62446Y Each Summary as well as the Error and Reject
EDS EP/EO Case Transmittal (Cont.) 12/2001 Destroy Prev Issues Upon Rec Analysis Reports. R:R:M:W Internal Use
This form is a continuation of a computer- PCS Mass Change
generated form. Case status and develop- Used for computer terminal input to initiate
ment actions are recorded on this form. It mass changes to items on the PCS data 8357 62349E Each
is a part of the specialists workpapers and, base. S:C:CP:RC:SCC Internal Use 12/1984 No Previous Issue
therefore, is not open to public inspection. Transmittal of a Potentially Abusive Tax
CP:E:EP:FC General Admin Public Use 8337 62491B Each Shelter
12/2001 Destroy Prev Issues Upon Rec This form is the transmittal from the service
PCS Key Case/Investor Inquiry center to the District office of what actions
Used for terminal input to research ac- to take concerning a potientially abusive tax
counts on the Partnership Control System shelter return(s). EX:TA:T Internal Use
(PCS). S:C:CP:RC:SCC Internal Use
F-68
Forms
8358 62488E Each 8386 62475B Each 8397 63077D Each
Determination of Abusiveness of Tax Worksheet 8 - EP Employee Leasing Employee Plan Deficiency Checksheet -
Shelter Promotion This form is used to evaluate employee Attachment 7
This transmittal informs the ARC that cer- benefit plans. Form is created to reflect new Form 8397 is one of a series of fifteen de-
tain credits are not allowed and that the tax laws: TEFRA, DSFRA, and REA. Form ficiency checksheets used as both a work-
shelter is abusive. It also recommends to 8386 is used with Doc. 7003 sheet for computer generation of a letter
the Service Center what actions to take. rejecting the application of an organization
CP:E:EP:FC Internal Use
EX:TA:T Internal Use for an employee plan determination letter,
8387 62511I Each and as an attachment to the letter, specify-
8360 62379S Each 12/1998 Destroy Prev Issues Upon Rec ing the area(s) in which the plan is deficient.
01/1985 No Previous Issue The associated forms are: 6040-6045, and
Worksheet 9 - Employee Benefit Plans
Laser Setup Request 8398-8401. CP:E:EP:FC Tax Related
Required Distributions
This item assist laser printer operator in Public Use
Form 8387 is used to evaluate employee
setting up and running print jobs.
benefit plans for required distributions. The 8398 63079Z Each
ISM:D Internal Use
new TEFRA, DEFRA, and REA laws re- 12/1998 Destroy Prev Issues Upon Rec
8362 62291Z Each quired creation of this new form. Form 8387 Employee Plan Deficiency Checksheet -
07/1997 Min Supply For Late Filers is used with Forms 5622-5627, 8384-8386, Attachment 8
Currency Transaction Report By and 8388. CP:E:EP:FC Internal Use Form 8398 is one of a series of fifteen de-
Casinos ficiency checksheets used as both a work-
Each casino must file this form for each 8388 62580V Each sheet for computer generation of a letter
deposit, withdrawal, exchange of currency 04/1994 Destroy Prev Issues Upon Rec rejecting the application of an organization
or gambling tokens or chips, or other pay- Worksheet 10 - Determination of for an employee plan determination letter,
ment or transfer, by, through, or to such Qualifications: Employee Benefit Plan and as an attachment to the letter, specify-
casino, which involves a transaction in cur- Affiliated Service Groups ing the area(s) in which the plan is deficient.
rency of more than $10,000. Form 8388 is used to evaluate Employee The associated forms are: 6040-6045,
OP:FS:FP:F General Admin Public Use Benefit Plans for Affiliated Service Groups. 8397&8399-8401. CP:E:EP:FC Tax Re-
Form 8388 is used with Forms 5622-5627, lated Public Use
and 8384-8387. Form 8388 is used with
8368 62506P Each 8399 63078O Each
Doc. 7005. OP:E:EP:FC Internal Use 12/1998 Destroy Prev Issues Upon Rec
Employees Plan Deficiency Checksheet
Notice of Deficiency 8390 13860K Each
Attachment #9
Form is a worksheet use to compute the 2000 Min Supply For Late Filers
Form 8399 is one of a Series of eleven de-
Notice of Deficiency. EX:I:C Internal Use Information Return for Determination of ficiency checksheets used as both a work-
Life Insurance Company Earning Rate - sheet for computer generation of a letter
U/Sec. 809 rejecting the application of an organization
8379 62474Q Each This form is used for determination of Life
12/1999 Destroy Prev Issues Upon Rec for an employee plan determination letter,
Insurance Company earning rates. There and as an attachment to the letter, specify-
Injured Spouse Claim and Allocation
are separate Instructions available for this ing the area(s) in which the plan is deficient.
Form 8379 is used to compute the portion
item. The catalog number for the In- The associated forms are: 6040-6045,
of a joint tax refund due the injured spouse
structions is 13861V. OP:FS:FP:F:C Tax 8397-8398 & 8400-8401.
when either all or part of the refund initially
Form or Instruction CP:E:EP:FC Tax Related Public Use
was applied against a past-due child sup-
port obligation or a Federal debt owed by 8400 63080A
the other spouse. The form is sent via no-
8391 62519S Each Each
tice CP-47 to the IMF taxpayer for com- Employee Plan Deficiency Checksheet -
Listing of Information Returns
pletion and return, with a completed Form Attachment 10
1040X indicating "Injured Spouse", to the Form used to request explanation of differ-
ence in Taxpayers returns and returns filed Form 8400 is one of a series of fifteen de-
service center. OP:FS:FP:F:I Tax Form ficiency checksheets used as both a work-
or Instruction by employers. T:C:O:L:E Tax Related
Public Use
rejecting the application of an organization
8384 62510X Each for an employee plan determination letter,
07/2000 Destroy Prev Issues Upon Rec 8394 62426G Each
02/1985 Destroy Prev Issues Upon Rec and as an attachment to the letter, specify-
Worksheet 6 - Limitations on ing the area(s) in which the plan is deficient.
Contributions and Benefits Daily Record of Employee Use of
The associated forms are: 6040-6045,
This worksheet is used to evaluate em- Government Vehicles 8397-8399, and 8401. CP:E:EP:FC Inter-
ployee benefit plans for limitations on con- Form 8394 is used to record the name, sonal Use
tributions and benefits. This form was cial security number, and date of travel of
created because of the new TEFRA, DE- all IRS employees, who use government 8401 63075H Each
FRA, and REA laws. Form 8384 is used owned or leased vehicles. HR:F:S Inter- 12/1998 Destroy Prev Issues Upon Rec
with forms 5622-5627, and 8385-8388. nal Use Employee Plan Deficiency Checksheet -
TE:E Internal Use Attachment 2a
8396 62502X Each Form 8401 is one of a series of eleven de-
8385 62682S Each 2001 Min Supply For Late Filers ficiency checksheets used as both a work-
05/1998 Destroy Prev Issues Upon Rec Mortgage Interest Credit sheet for computer generation of a letter
Worksheet 7 - Employee Benefit Plan Form 8396 is used to figure mortgage in- rejecting the application of an organization
Top Heavy Requirements terest credit and any carryover there may for an employee plan determination letter,
Form 8385 is used to evaluate Employee be to a subsequent year. and as a attachment to the letter, specifying
Benefit Plans for top heavy requirements. OP:FS:FP:F:I Tax Related Public Use the area(s) in which the plan is deficient.
Form 8385 is used with Forms 5622-5627, The associated forms are: 6040-6045,
8384, and 8386-8388. CP:E:EP:FC Inter- 8397-8400. CP:E:EP:FC Tax Related
nal Use Public Use
F-69
Forms
8404 62423Z Each 8434 62704V Each 8453 F 13890Y Each
2001 Destroy Prev Issues Upon Rec 05/1985 No Previous Issue 2001 Min Supply For Late Filers
Computation of Interest-Charge on Positions above the Full Performance U.S. Fiduciary Income Tax Declaration
DISC-Related Deferred Tax Liability Level for Magnetic Media/Electronic Filing
This form is used by shareholders of In- Form 8434 is the conversion table for posi- Verification by taxpayer that all information
sterest Charge Domestic International Sa- tion in the National Office Regions and is true and if refund should be directly de-
les Corporations (IC-DISCs) to figure and Districts above the full performance level. posited to a designated place.
report their interest on DISC-related de- This form was obsoleted on 1-16-91. Re- W:CAR:MP:FP:F:CD Tax Form or In-
ferred tax liability. Under Treasurey reg. activated on 4-01-92. HR:H:P Internal struction
1.995(f). W:CAR:MP:FP:F Tax Form or Use
Instruction 8453 NR 13115A Each
8437 62970D Each 2001 Min Supply For Late Filers
8405 62781I Each 08/1985 Destroy Prev Issues Upon Rec U.S. Nonresident Alien Income Tax
06/1985 No Previous Issue Lesson Heading (Student Text) Declaration for Magnetic Media Filing
Taxpayer Service Scheduling System Form 8437 is used by Task Forces, Resi- Provide the taxpayer's consent to directly
Employee Worksheet dent Lead Instructors, and other course deposit any overpayment in an account of
This form is a worksheet for scheduling writers to draft student text lessons for a U.S. financial institution located in the
staffing needs by office. T:T:M Internal training courses. This form includes new United States W:CAR:MP:FP:F:I Tax
Use headings and coding to aid in mark-up and Form or Instruction
keyboarding. HR:H:T:R Internal Use
8406 62782T Each 8453 OL 15907C Each
06/1985 No Previous Issue 8439 62737Q Each 2001 Min Supply For Late Filers
Taxpayer Service Scheduling System 07/1985 No Previous Issue U.S. Individual Income Tax Declaration
Daily Activity Worksheet Heavy Vehicle Use Tax Return Edit Sheet for On-line Filing
This form is used for scheduling staffing - Form 2290 This form must be mailed to the Austin
Form 8439 is designed to handle delinquent Service Center, P.O. Box 149156, Austin
needs by office. T:T:R Internal Use
Forms 2290 for tax periods prior to 8507. TX 78714-9156 on the next working day
8408 62783E Each By using the edit sheet, DIS (Distributive after you have received acknowledgment
01/1998 Destroy Prev Issues Upon Rec Input System) prompts can convert the edit from your on-line service provider that the
Notice of Action for Entry on Backup IRS has accepted your electronically filed
sheet entries to current program usage.
Withholding File return W:CAR:MP:FP:F:I Tax Form or In-
R:R:R Internal Use
Public Law 98-67 required a backup with- struction
holding (BWH) program. Form is used to 8443 62998F Each
8453 P 13880C Each
input BWH files regarding undeliverables
and starts/stops of BWH considerations. Employee Plans Top - Heavy
U.S. Partnership Declaration for
T:C:O:A:C Internal Use Examination Worksheet
Magnetic Tape/Electronic Filing
Form 8443 is a worksheet used during ex-
Use Form 8453-P to (a) authenticate the
8409 62770B Each amination of employee benefit plans for
electronic or magnetic media Form 1065,
05/1985 No Previous Issue compliance with IRC 416.
U.S. Partnership Return of Income; (b)
Monthly Report of Fringe Benefits OP:E:EP:FC Internal Use
serve as a transmittal for any accompanying
This form is required to record monthly
8445 63009B Each paper schedules, statements, and magnetic
fringe benefits and is used as an input do-
04/2000 Destroy Prev Issues Upon Rec media and (c) authorize the electronic or
cument for the IRS Payroll/Personnel Sys-
magnetic media filer to transmit via a third-
tem. HR:H:S:B Internal Use Income Tax Allowance Certification
party transmitter.
Form 8445 is used to provide certification
8419 62684O Each W:CAR:MP:FP:F:CD Tax Form or In-
of income for payment of relocation of in-
come tax allowance. CFO:S:T Internal
International Program Classification Use 8455 63071P Each
Checksheet for Form 1040 Return with 05/1987 Destroy Prev Issues Upon Rec
Form 2555 8445 A 30408C Each
Tax Return Photocopy System Earnings
Form will be used to classify 1120F returns 08/2000 Destroy Prev Issues Upon Rec
Form used to report information concerning
at the Service Centers Completed copies Long Term Taxable Travel Income Tax
the Photocopy/Tax Information Reimburse-
of this form will accompany the selected Allowance Claim
ment System needed for reimbursing Fi-
return. EX:N:T Internal Use Form 8445-A is used by IRS employees to
nancial Plan 0591, as well as monitoring the
calculate the income tax allowance shown system. HR:RE:FS Internal Use
8432 62702Z Each on Federal, State and Local tax for relo-
01/1988 Destroy Prev Issues Upon Rec cation. This form is to be used by people 8457 62996J Each
Positions at the GS-8 and Above (In the who received payments in 1996, 1997, 12/1986 Use/Issue Prev Issue First
Centers) 1998 and 1999. CFO:S:T Internal Use Printed Item Request Logsheet
Form 8432 is the evaluation form used in Form 8457 will be used in accordance with
the Serivce Centers, MCC and DDC to 8453 62766T Each the CIDS system by personnel in the field
evaluate applicants for GS-8 and above 2001 Min Supply For Late Filers to keep track of orders which they have
vacancies. HR:H:R:E Internal Use U.S. Individual Income Tax Declaration placed into a distribution center.
for Electronic Filing OP:FS:M:L:W Internal Use
8433 62703K Each Form 8453 is used by taxpayers who file
07/1989 Destroy Prev Issues Upon Rec electronically. An electronically transmitted 8464 63465P Each
Positions at the Full Performance Level income tax return will not be considered 05/1986 Destroy Prev Issues Upon Rec
or Below complete, and therefore, filed, until this form Module Headings for Self-Instruction
This form is revised to conform with Nord II is received by the IRS. This worksheet is used to develop modules
agreement which was updated June, 1987. W:CAR:MP:FP:F:I Tax Related Public for self-instruction on the computer.
HR:H:R:P Internal Use Use HR:T:S Internal Use
F-70
Forms
8469 63466A Each 8506 63259J Each 8544 A 63462I Each
Self-Instruction Format (Administrator Seasonal Employment Agreement Design Strategy Instruction Cycle
Guide) Form 8506 is a personnel form and details Form is used by IRS course designers
Form is used by IRS course designers conditions for seasonal employment with when writing Self-Instruction Training Mate-
when writing Self-Instruction Administrator the IRS. The form consists of four sections, rials. It is used in conjunction with Form
Guides to help remind them of format and 1. identifying information, 2. description of 8544 and 8544B. HR:H:T:R Internal Use
topics to be covered. M:CE:AA Internal season, 3. conditions of employment, and
Use 4. signature and date. N:ADC:H:P:S In-
ternal Use 8544 B 63463T Each
8470 63467L Each 08/1986 Destroy Prev Issues Upon Rec
05/1986 No Previous Issue 8508 63499V Each Design Strategy Post-Instruction
Self-Instruction Format - (Instructor 05/2000 Destroy Prev Issues Upon Rec Sequence
Guide) Request for Waiver From Filing Form is used by IRS course designers
Form is used by IRS course designers Information Returns on Magnetic Media when writing self-instruction Training Mate-
Form 8508 is used to request a waiver from rials. It is used in conjunction with form
when writing Self-Instruction Instructor
filing on magnetic media the following in- 8544 and 8544A. HR:H:T:R Internal Use
Guides to help remind them of format and
formation returns: Forms W-2, W-2AS,
topics to be covered. M:CE:AA Internal
W-2G, W-2GU, W-2PR, W-2VI, 1042S,
Use
1098, 1099 Series, 5498, 5498-MSA, and 8545 (C) 63475L Sheet
8483 21877H Each 8027. A separate Form 8508 must be filed 11/1994 Use/Issue Prev Issue First
for each employer identification number CIDS Picking Ticket / Self Adhesive
(EIN) for the current tax year. Mailing Label
(Blank cutsheet) CIDS Picking Ticket
IS:M:P:I:IS Tax Related Public Use CIDS Picking ticket with self adhesive ad-
Form 8483 is the blank, cutsheet white pa-
per used to laser image the information re- dress label attached. Labels have return
8513 63308T Each address changes for the three CIDS sites.
quired to fill and ship orders from all ADCs. 07/1986 No Previous Issue
W:CAR:MP:M:L:I Internal Use T:M:L:I Internal Use
Position Sensitivity Level Designation
Position Sensitivity Level Designation will 8546 63488O Each
8483 (C) 63504D Each be used by the Personnel Divisions to de-
termine the Level of Sensitivity of Positions. Claim for Reimbursement of Bank
CIDS Picking Ticket HR:H:R Internal Use Charges Incurred Due to Erroneous
These forms are used to fill orders and ship
Service Levy or Misplaced Payment
them from the CIDS sites. Labels have 8515 63316T Each
Check
specific return addresses for each site. 04/1986 No Previous Issue
Form 8546 is used by taxpayers to get re-
T:M:L:I Internal Use Withholding Noncompliance Study
imbursement of bank changes caused ei-
(SVC-1) Employee Checksheet
8485 63083H Pad ther by (1) an erroneous IRS levy, or (2)
Form 8515 is a checksheet used in the
01/1989 Destroy Prev Issues Upon Rec stopping payment on a check that the IRS
study outlined in the Manual Supplement
Assessment Adjustment Case Record lost or misplaced. The taxpayer must submit
"Strategic Initiative on Withholding Non-
Form 8485 is used by tax examiners and the Form 8546, which is limited to $1,000
compliance (SVC-1)." EX:P:O Internal
mail sort clerks in all areas having adjust- Use (per 31 USC 3723), within one year of the
ment action input capabilities. It replaces date the claim accrues. S:C:CP:FP:E Tax
use of Form 3354, Assessment Adjustment 8518 63325E Each Related Public Use
Document. Form 8485 also serves as a 08/1999 Destroy Prev Issues Upon Rec
Request for the Use of Relocation 8547 63478S Each
complete history record. 07/1986 No Previous Issue
W:CAS:AM:PPG:ATA Internal Use Services Contract
This form is to be completed by employees Productivity Enhancement Fund
Proposal Evaluation Worksheet
8487 63191I Each who are authorized to use the relocation
services contract. M:CFO:S:T Internal Form 8547 is to be used by all reviewers
Use of Productivity Enhancement Fund pro-
Payer Master File (PMF) Entity Change
posals. PR:P Internal Use
Entry
Form 8487 is prepared by the service cen- 8522 63351A Each
07/1994 Destroy Prev Issues Upon Rec 8548 63481P Each
ter collection function for processing via the 07/1986 No Previous Issue
Employee Performance Plan Update
Distributed Input System (DIS) to update Underreporter Review Report
Form 8522 is used to update existing Em-
the Payer Master File (PMF). The data en- Form 8548, which carries the report symbol
ployee Master File data necessary for TEPS
tered is based upon payer replies to stop- NO-3(15)(18)0-327, is completed by tax
(Total Evaluation Performance System)
filer notices, namely, the payer states that processing. The form is prepared by man- examiners and routed via The IRP Coordi-
he/she was not required to file or that the agers and Quality Assurance personnel for nator on a weekly basis to The National
entity information on the notice was incor- submission to the Reports Unit or desig- Office (R:R:T). The forms (reports) are re-
rect. T:C:P:P:P Internal Use nated imput person. T:R:I Internal Use viewed to determine the product quality of
the three underreporter phases in an effort
8491 63226O Each to effect a reduction in overall case error
11/1989 Destroy Prev Issues Upon Rec 8544 63461X Each rates. T:C:I:U Internal Use
Year 2 Calculation of Covered Taxable 08/1986 Destroy Prev Issues Upon Rec
Reimbursements Made During Year 1 Design Strategy Pre-Instruction 8551 63493H Each
Preparation of form 8491 is necessary for Sequence 06/1986 No Previous Issue
the processing of relocation income tax al- Form is used by IRS course designers Certification of Transfer or Destruction
lowance. This form is to be mailed to em- when writing self-instruction Training Mate- of Receipts for Payment of Taxes
ployee along with statement of taxable rials. It is used in conjunction with form This form is used for the transfer or de-
relocation reimbursements. F:F:A:P In- 8544 A and 8544 B. HR:H:T:R Internal struction of Forms 809. CO:O:LS Internal
ternal Use Use Use
F-71
Forms
8552 (C) 63505O Sheet 8567 63608W Each 8586 63987I Each
06/1999 Special Handling/See Remarks 10/1988 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
CID's full Carton Picking Ticket-Label Blanket Purchase Agreement (BPA) Low-Income Housing Credit
Shipping label to be used at the CIDS sites Monthly User Log Building owners use this form to figure and
for shipping full carton quantities. Labels Form will provide a standardized format for to the low-income housing credit, which is
have address changes for the three CIDS gathering information for the BPA quarterly a component of the general business credit.
sites. OP:FS:M:L:I Internal Use report. A:P:O Internal Use W:CAR:MP:FP:F:CD Tax Form or In-
struction
8554 21842Q Each 8567 A 63694U Each
8594 63768Z Each
Application for Renewal of Enrollment to 07/1998 Destroy Prev Issues Upon Rec
Continuation Sheet - BPA User Log
Asset Acquisition Statement
Practice Before the Internal Revenue Form 8567-A is the continuation sheet to Form 8594 is used to report assets acquired
Service Form 8567, BPA user log. The form will be during the tax year. OP:FS:FP:F:C Tax
Form 8554 is an application for renewal used to gather additional information for Form or Instruction
mailed to all enrolled agents each year. BPA quarterly report. A:P:O Internal Use
The enrolled agent must complete the form 8596 12306H Each
and mail it back to IRS, with their renewal 05/1999 Min Supply For Late Filers
fee. N:C:SC:DOP Other Public Use 8572 63630A Each Information Return for Federal Contracts
04/2000 Destroy Prev Issues Upon Rec Section 6050M and Regulations sectin
8557 63532V Each Request for Locator Services 1.6050M-1 require Certain Federal execu-
07/1986 No Previous Issue Form 8572 is to be used when Examiners tive agencies to file a return to report infor-
Routing and Transmittal Slip of DAEO nned to request locator services from COl- mation about persons with whom they
Request lection. Please note that with the 4-2000 entered into contracts after 1988.
Form used to facilitate administration of the revision, the form title and its look has been OP:FS:FP:F:M Tax Form or Instruction
New Rule of Conduct and the associated completely overhauled.
negotiated agreement regarding employee OP:EX:CS:SCP Internal Use
8596 A 12307S Each
access to the Deputy Ethics Official. 05/1999 Min Supply For Late Filers
M:S:L Internal Use 8573 63636O Each Quarterly Transmittal of Information
Return for Federal Contracts
8558 63533G Each Use Form 8596-A to trasmit paper Form
Stock Movement Order
07/1986 No Previous Issue 8596, Information Return for Federal Con-
Needed to count flow of stock within ware- tracts, to the Internal Revenue Service.
Request for Opinion from the Deputy house. T:FS:M:L Internal Use
Agency Ethics Official Prepare only one Form 8596-A to trasmit
Form use to Facilitate administration of the all Forms 8596 for each quarter.
8577 63693J Each OP:FS:FP:F:M Tax Form or Instruction
New Rules of Conduct and the associated 01/1993 Destroy Prev Issues Upon Rec
negotiated agreement regarding employee CSRTS: SM Employee Time Report 8604 63953C Each
access to the Deputy Agency Ethics Official. Form 8577 is a component of the Computer 11/1990 Destroy Prev Issues Upon Rec
M:S:L Internal Use Services Resources Tracking System Funding Certification
(CSRTS). Entries are posted to identify and This form is provided to consolidate several
8562 63568X Each
record all time expended for each day of the funding certification documents within Na-
05/1991 Destroy Prev Issues Upon Rec tional Office. There is a reference to this
calendar week (Sunday through Saturday).
Request/Receipt For Advances From funding certification document in IRM 2340.
The completed data is used to provide Na-
Investigative Imprest Fund/Or ISM:S:S Internal Use
tional, Regional, and District management
Non-Recoverable Funds
with the tools to effectively track 5700 Ac-
Form 8562 request approval of advances
tivity resources. ISM:S:M Internal Use
8605 63964J Each
from investigative imprest funds and serves 01/1987 No Previous Issue
as a receipt for advances. Available through 8582 63704F Each Receipt - Putaway Order
CI'S PC Program "Agent's Suite". Form 8605 is used by the Area Distribution
CP:CI:R Internal Use Center to record the receipt and stocking
Passive Activity Loss Limitations of printed materials to maintain an audit
Form 8582 is used to figure the amount of
8563 63569I Each trail. T:M:L Internal Use
any passive activity loss for the current tax
Undercover Expenditures Balance Sheet year for all activities and the amount of the 8606 63966F Each
for the Month Ending passive activity loss allowed on the tax re- 2001 Min Supply For Late Filers
Form 8563 is used as an accounting record turn. There are separate Instructions avail- Nondeductible IRA's
able for this item. The catalog number for This form must be filed if the taxpayer
for undercover operations. CP:CI:R Inter-
the Instructions is 64294A. makes nondeductible contributions to their
nal Use
W:CAR:MP:FP:F:I Tax Form or Instruction IRA(s). If the taxpayer or their spouse each
8564 63570J Each choose to make nondeductible IRA contrib-
utions, they must each file a Form 8606.
8582 CR 64641R Each W:CAR:MP:FP:F:I Tax Form or Instruction
Non-Remittance Batch Transmittal
Form 8564 will be used to provide routing 2001 Destroy Prev Issues Upon Rec
sequence of non remittance workload re- Passive Activity Credit Limitations
Form 8582-CR is used to determine
8609 63981U Each
quests. S:C:CP:FP:TI Internal Use 01/2000 Destroy Prev Issues Upon Rec
whether you have a passive activity credit
Low-Income Housing Credit Allocation
8564 A 64423T Each for the current tax year and, if so, how much Certification
07/1987 No Previous Issue credit is allowed for the current year and the The Tax Reform Act of 1986 allows owners
Non-Remittance Reject Notice amount that is unallowed and carried for- of residential low-income rental projects to
Form 8564-A will be used to provide routing ward. There are separate instructions for claim a low-income housing credit for each
sequence of non remittance rejected termi- this form. The catnum for the instructions qualified building over a 10-year credit pe-
nal request. CP:CO:C:SP Internal Use is 64649B. W:CAR:MP:FP:F:I Tax Form riod. T:FP:F:CD Tax Form or Instruction
or Instruction
F-72
Forms
8609 SCH A 10614Q Each 8615 64113U Each 8633 64225N Each
Annual Statement Tax for Children Under Age 14 Who Have Application to Participate in IRS e-file
The Purpose of Schedule A : Pursuant to Investment Income of More Than $1,400 Program
section 42 (I), Schedule A (Form 8609) Used when children under age 14 have in- Form 8633 is for use by any tax preparer,
must be completed by the building owner transmitter, software firm, service bureau,
vestment income of more than $1,000.
each year of the 15-year compliance period, or communications network that wants to
whether or nor a credit is claimed for the tax W:CAR:MP:FP:F:I Tax Form or Instruction
take part in the electronic filing program for
year. T:FP:F:CD Tax Form or Instruction Individual Income Tax returns. The use of
this form has changed slightly. It must now
8620 64297H Each
be submitted by each branch location that
8610 63982F Each 04/1993 Use/Issue Prev Issue First files Electronically. Additionally a fingerprint
2001 Min Supply For Late Filers Statute Extension IRC 6503(c) card or evidence of professional status must
Annual Low-Income Housing Credit Form used to extend a collection statute per be submitted with each application.
Agencies Report IRC 6503(C). This applies to taxpayers who W:E:IEF:CMMB Tax Related Public Use
This form is used by housing credit agen- reside outside the U.S.
cies to transmit forms 8609, low-income S:C:15:T1:C:1305 Internal Use
Housing Credit Allocation Certification, to 8639 64241N Each
the IRS and to report the dollar amount of 8621 64174H Each 03/2000 Destroy Prev Issues Upon Rec
housing credit allocations issued during the 12/2000 Destroy Prev Issues Upon Rec IMDDS Data Input Form
calendar year. OP:FS:FP:F:CD Tax Form Return by a Shareholder of a Passive The form is used in conjunction with Form
or Instruction 6697, IRS Distribution Address Update,
Foreign Investment Co. or Qualified
Electing Fund when an order point number (OPN) is ad-
8610 SCH A 30065T Each ded. Form 8639 is used to list items that
2001 Min Supply For Late Filers Used by direct or indirect shareholder of a
passive foreign investment company or an order point needs on automatic distrib-
Caryover Allocation of the Low-Income ution. Form 8639 is only used when the
housing credit qualified electing fund who is a U.S. person
OPN is established. After the OPN is is es-
Schedule A (Form 8610) is completed and must file Form 8621 for each tax year in tablished,the IMRO2 report is used.
filed the state housing credit agencyto re- which the shareholder holds stock in a OP:FS:M:P:DFP Internal Use
port a carryover allocation of a low-income passive foreign investment company or
housing credit under Codesection qualified electing fund. There are separate 8646 64302P Each
42(h)(1)(E) and(F) and regulation section instructions on this form. The catnum for 06/1993 Destroy Prev Issues Upon Rec
1.42-6. A Schedule A iscompleted for each Checklist to Identify Delays in
the instructions is 10784P.
carryover allocation and is attached to Form Processing Federal Tax Deposits (FTDS)
8610. W:CAR:MP:FP:F:CD Tax Form or OP:FS:FP:F:C Tax Form or Instruction
Form 8646 primarily is used by FTD Ac-
Instruction
8623 64163A Each counting Branch personnel to identify and
12/2001 No Previous Issue indicate the reason(s) for delay in process-
8611 63983Q Each
ing a Federal Tax Deposit. The completed
01/1999 Min Supply For Late Filers PCS Summary
Form used to input new PCS Command form is attached to a suspense folder (file)
Recapture of Low-Income Housing
Credit Codes. S:C:CP:RC:SCC Internal Use containing various records of the specific
This form is used to recapture part of the commercial bank. Form 8646 is part of the
low-income housing credit taken in previous 8624 64164L Each FTD Quality Improvement Project Imple-
years due to a decrease in the qualified 12/2001 No Previous Issue mentation Action Plan. T:S:C:F Internal
basis of a building from one year to the next Use
PCS PICF Code Change
or because of a disposal of a building or an Form used to input a new PCS Command
ownership interest in it without posting a 8647 64304L Each
Code. S:C:CP:RC:SCC Internal Use 07/1990 Destroy Prev Issues Upon Rec
satisfactory bond. OP:FS:FP:F:CD Tax
Form or Instruction Underreporter Bad Payer Data
8626 64182H Each Transmittal Sheet
05/2001 Destroy Prev Issues Upon Rec Form 8647 is an outgrowth of the Bad
8612 64121U Each
Agreement to Rescind Notice of
05/2001 Destroy Prev Issues Upon Rec Payer Program established to prevent erro-
Return of Excise Tax on Undistributed Deficiency neous CP-2000 from going to taxpayers
Income of Real Estate Investment Trusts Form 8626 is required to obtain an agree- due to a payer error in paper/tape
Form 8612 is used by real estate investment by the taxpayer and the government submission(s) to IRS. The form is used to
ment trusts to compute and pay the excise to rescind the notice of deficiency. record all information necessary for the
tax on undistributed income imposed under S:C:CP:S:T Tax Related Public Use National Office analyst to make updates to
section 4981 for calendar years beginning the National Payer List (NPL), which is used
after 1986. The excise tax is equal to 4% 8627 64179K Each by field tax examiners when working un-
of the excess, if any, of the required dis- 05/1987 No Previous Issue derreporter cases. T:C:I:U Internal Use
tribution over the distributed amount. Control Record List (CRL) Balancing
OP:FS:FP:F Tax Form or Instruction Worksheet
Form 8627 is a worksheet used in conjunc-
8655 10241T Each
tion with daily balancing by the Data Con- Reporting Agent Authorization for
trols function. It is designed to replace and Magnetic Tape / Electronic Filers
Return of Excise Tax on Undistributed
Income of Regulated Investment standardize locally developed worksheets Form 8655 allows taxpayers to designate a
Companies for balancing the Daily Control Record List- reporting agent to file certain tax returns
Form 8613 is used by regulated investment ing to the general ledger. R:R:A Internal electronically or on magnetic tape. It also
companies to compute and pay the excise Use allows the reporting agent to receive copies
tax on undistributed income under section of notices and to submit Federal Tax De-
4982 for calendar years beginning after posits as provided by IR Code S/S 3504,
1986. The excise tax is equal to 4% of the 6011, 6064 and 6103. Form 8655 has been
excess, if any, of the required distribution revised to include information about elec-
over the distributed amount. tronic returns and payments.
OP:FS:FP:F Tax Form or Instruction S:CAS:AM:PP Tax Related Public Use
F-73
Forms
8672 64415T Each 8689 64603D Each 8703 64650C Each
08/1987 No Previous Issue 2001 Min Supply For Late Filers 02/1998 Min Supply For Late Filers
Trends and Patterns Report Allocation of Individual Income Tax To Annual Certification of a Residential
Form 8672 is required per MT 5900 to The Virgin Islands Rental Project
monitor number of Forms 5919 issued. Used when figuring the amount of U.S. tax Used by operators of residential rental pro-
CO:O:LS Internal Use allocable to the Virgin Islands if you are an jects to provide annual information the IRS
individual who is a citizen or resident of the will use to determine whether the projects
8673 64416E Each U.S. W:CAR:MP:FP:F:I Tax Form or In- continue to meet the requirements of sec-
11/1992 Destroy Prev Issues Upon Rec struction tion 142(d). Operators indicate on the form
the specific test the bond issuer elected for
Unidentified Remittance Research
8690 64553I Each the project period and also indicate the
Control Transmittal 07/1993 Destroy Prev Issues Upon Rec percentage of low-income units in the resi-
Form 8673 is used to control remittance Memorandum - Refund Pursuant to dential rental project. T:FP:F:CD Tax
terminal inputs and verification of research Judgement Form or Instruction
on unidentified remittances. Form 8690 is used to recommend payment
S:C:CP:FP:TI Internal Use of the judgement to taxpayers whose liti- 8708 (C) 64701I Each
gated cases were decided in their favor. 06/1988 Use/Issue Prev Issue First
8677 64439D Each CC:DOM:FS Internal Use Internal Mailer for Automated Merit
09/1987 Use/Issue Prev Issue First Promotion System (AMPS)
Pro Forma Worksheet Interest 8691 64554T Each This mailer is part of an Automated Merit
Expense-IRC 163 07/1993 Destroy Prev Issues Upon Rec Promotion System (AMPS). It is used in
Based on employee suggestion Form 6649 Memorandum Refund Pursuant To: notification to applicants, requests to su-
is being made obsolete and three separate Settlement/Government Concession pervisors for evaluations and ranking com-
proforms developed as replacements. Form 8691 is used to recommend amounts putations. A:PS:PM:P Internal Use
Forms 8677, 8678, and 8679 are the re- of payments to taxpayers pursuant to terms
of settlement. CC:DOM:FS Internal Use 8711 64713A Pad
placement items. EX:E:D Internal Use 01/1988 No Previous Issue
Case History Sheet
8678 64440E Each
8692 64555E Each Form 8711 was developed to provide con-
06/1988 Min Supply For Late Filers 11/1987 No Previous Issue sistency between the Service Center's Ex-
Pro Forma Worksheet Miscellaneous Transmittal of Documents to Tax Court amination Branch in order to provude the
Expenses subject to 2% AGI limit. Form 8692 is used to transmit documents historical audit trail and comments on pen-
Based on employee suggestion Form 6649 to Tax Court. Form 8692 used to be Form alties. CP:CO:SC:E Internal Use
is being made obsolete and three separate M-6636. CC:DOM:FS Internal Use
proformas developed as replacements. 8712 64716H Each
Forms 8677, 8678, and 8679 are the re- 8693 10298Y Each 01/1988 No Previous Issue
placement items. EX:E:D Internal Use 02/1997 Min Supply For Late Filers FTD Variance Correction/Deletion
Low-Income Housing Credit Disposition Record
8679 64441P Each Bond Form 8712 is used daily by FTD Accounting
09/1987 Use/Issue Prev Issue First Form is used to report the securing of a Branch personnel to delete and/or change
Pro Forma Worksheet Taxes - (IRC 164) bond in lieu of paying the recapture of the (update) taxpayer locator numbers (TLNs)
Based on employee suggestion Form 6649 low-income housing credit on Form 8611. during Federal Tax Deposit (FTD) Variance
is being made obsolete and three separate T:FP:F:D Tax Form or Instruction processing. The completed form is routed
for input by DIS (Distributed Input System)
proformas developed as replacements. 8694 64571E Each operators and subsequently returned to the
Forms 8677, 8678, and 8679 are the re- 03/1994 No Previous Issue FTD Accounting function for verification that
placement items. EX:E:D Internal Use ETAP Worksheet the data actually took. R:R:D Internal Use
To be used by Clerks and Tax Examiner
8683 64489J Each Assistants in the Service Center ETAP
10/1987 No Previous Issue (Employment Tax Adjustment Program) as 8716 64725S Each
Notification of Denial for Change in a history sheet. CP:EX:ST:ET Internal 10/2000 Destroy Prev Issues Upon Rec
Accounting Period Use Election To Have a Tax Year Other Than
Form 8683 notifies the filer of Form 1128, a Required Tax Year
Application for Change in Accounting Pe- 8697 64598V Each Form 8716 is filed by partnerships, S cor-
riod, of the reason for disapproval. Tax ex- 03/1998 Destroy Prev Issues Upon Rec porations, and personel service corpo-
aminers in Entity Control complete the form, Interest Computation Under the rations to elect to have a tax year other than
which is used to return the taxpayer's ap- Look-Back Method for Completed a required tax year. The election is provided
plication. R:R:D Tax Related Public Use Long-Term Contracts for by section 444(a). T:FP:F:D Tax Form
Form 8697 is used to figure the interest due or Instruction
or to be refunded under the look-back
8688 64546T Each method of section 460(b)(3) on long-term 8717 64727O Each
contracts entered into after Feb. 28, 1986. 02/2002 Destroy Prev Issues Upon Rec
There are separate instructions for this User Fee for Employee Plan
Exempt Organization Political & Determination Letter Request
form. The catnum for the instructions is
Lobbying Activities 10703K. T:FP:F:I Tax Form or Instruction The Revenue Act of 1987 requires payment
The form is needed to report the results of of a user fee for determination letter re-
examinations under a special emphasis quests submitted to the Internal Revenue
program. The information will be furnished 8701 64610S Each Service. The fee must accompany each re-
to the Oversight Subcommittee of the Ways 01/1988 Destroy Prev Issues Upon Rec quest submitted to a key district office with
& Means Committee pursuant to its request Classification Issue Identification Report a postmark date or receipt date (if not
following the recent Congressional hearings Due to the Tax Reform Act of 1986, new mailed) after January 31, 1988. The fee for
on this subject. CP:E:EO Internal Use and unusual issues may occur. This form each type of request for an employee plan
will be used to report such issues, both re- determination letter is listed in item 5 of this
lating to the Tax Reform Act of 1986 and form. W:CAR:MP:FP:F:C Tax Form or
existing tax laws. EX:P:E Internal Use Instruction
F-74
Forms
8718 64728Z Each 8727 64875Z Each 8757 10011D Each
User Fee for Exempt Organization Security Item Receipt U.S. Real Estate Mortgage Investment
Determination Letter Request This form will be used to provide strict in- Conduit Tax Return Order
The Revenue Act of 1987 requires payment ventory controls for ""official use only'' and This form is used to order and process re-
of a user fee for determination letter re- controlled items. M:RE:FP Internal Use turns at the Service Centers.
quests submitted to the Internal Revenue S:C:CP:CW:ERS Internal Use
Service. The fee must accompany each re-
quest submitted to a key district office with 8729 64878G Each 8760 10018C Each
a postmark date or receipt date (if not 02/1988 Destroy Prev Issues Upon Rec 06/1988 Destroy Prev Issues Upon Rec
mailed) after January 31, 1988. The fee for Physician Consent Form Project Status Control Sheet
each type of request for an exempt organ- This form is used to gather information from This form is used in training and on the job
ization determination letter is listed in item Physician in order to use the Fitness Cen- to track the day to day status of projects
2 of this form. T:FP:F:C Tax Form or In- ter. HR:H:R:C Internal Use and work assignments. HR:H:T:R Internal
struction Use
8734 10010S Each
8721 64757C Each 04/1988 Destroy Prev Issues Upon Rec 8761 10021Z Each
06/1990 Destroy Prev Issues Upon Rec Support Schedule For Advance Ruling 06/1988 No Previous Issue
AIMS Inventory Validation Discrepancy Period Milestone Chart
List #1 Form 8734 is used by taxpayers to furnish This form is used in training and on the job
Form 8721 is used in the inventory vali- financial information (for up to 6 years) in to track whether projects are meeting their
dation process by the Examination specific categories and in a particular order. schedule or not. HR:H:T:R Internal Use
groups/functions in the districts offices and Form 8734 is patterned on the financial
service centers. It will used to list the reschedules in Form 1023 and Form 990
turns that are in the possession of the (Schedule A). E:O:D Tax Related Public 8762 10023V Each
group/function and is in the proper format Use 06/1988 No Previous Issue
of an input document. Obsoletes Form Problem Report
6679. OP:EX:CS:W Internal Use 8736 64907Y Each This form is used in training and on the job
10/2000 Min Supply For Late Filers to report problems that occur on projects.
8722 64758N Each Application for Automatic Extension of A detailed report is required as is the sig-
08/1991 Use/Issue Prev Issue First Time to File U.S. Return for a nature of the project manager.
AIMS Inventory Validation Discrepancy Partnership, REMIC, or for Certain HR:H:T:R Internal Use
List #2 Trusts
Form 8722 is used in the inventory vali- Used to apply for an automatic three month 8763 10024G Each
dation process by the Examination extension of time to file Form 1041 (trust), 06/1988 Destroy Prev Issues Upon Rec
groups/functions in the districts and service Form 1065 or Form 1066. Problem Report Tracking Summary
centers. This form list accounts on the vali- W:CAR:MP:FP:CD Tax Form or Instruc- This form is used in training and on the job
dation list but not in the possession of the tion to track problems that occur on projects.
group/function and as an input document to This is a cummulative list of all projects be-
update these accounts on AIMS. This form 8741 64934F Each ing worked on during a particular time.
obsoletes Form 6679. OP:EX:CS:W In- 04/1989 No Previous Issue HR:H:T:R Internal Use
ternal Use Relocation Voucher
Form implemented to clearify identify ex- 8765 10035N Pad
8724 64764R Each penses that are for relocation purposes. 06/1999 Use/Issue Prev Issue First
01/1988 Destroy Prev Issues Upon Rec CFO:A:C Internal Use IDRS Control File Credit Application
ATS Problem Report Form Form 8765 is used by various functions to
Item available for use by all ATS sites (170), 8747 64998Z Each request that credits be applied from the
to be used to report both hardware and 06/1990 Destroy Prev Issues Upon Rec Excess Collections File (XSF), which began
software problems on the ATS sites. Sub- ATS Tutorial Input Form 01/01/89. Any applications from the XSF
sequently to be used in computing down- This form provides a format for design and will be restricted. W:CAS:SP:IMF:R Inter-
time credits due to the government from the entry of Tutorial input. This form replaces nal Use
vender. HR:H:T:S Internal Use Form 8224 (61806I) which is obsolete.
HR:T:I:ISM Internal Use 8766 72562V Each
8725 64873D Each 06/1991 Destroy Prev Issues Upon Rec
06/2000 Destroy Prev Issues Upon Rec 8748 64999K Each Excess Collections File (XSF) Worksheet
Excise Tax on Green mail 04/1988 No Previous Issue To minimize photocopying costs and as a
Use Form 8725 to report and pay the 50% ATS Prompted Quiz Editor Input Form temporary measure until the software pro-
excise tax imposed under Section 5881 on This form provides a format for design and gram was changed in FY-91. R:R:A:S In-
the gain or other income realized on the input to the Prompted Quiz Editor. ternal Use
receipt of greenmail. T:FP:F:C Tax Form HR:H:T Internal Use
or Instruction 8787 10049B Each
8752 64988D Each 07/1988 Destroy Prev Issues Upon Rec
8726 64874O Each 2001 Destroy Prev Issues Upon Rec CI Workload Analysis: Calculations to
02/1988 Destroy Prev Issues Upon Rec Required Payment or Refund Under Determine Sample Size (worksheet 2)
Participant's Statement of Section 7519 With the issuance of form 8787 for the new
Responsibilities and Waiver of Liability Partnerships and S corporations use this IRM 0511, chapter 840, forms developed for
Agreement form to figure and report the payment re- use by District Office Classification special-
Form used for Health Improvement Pro- quired under section 7519 or to obtain a ists in Conducting workload analysis study
gram. A statement of responsibilities and refund of net prior year payments. in the Criminal Investigation Division
waiver of liability for use of Fitness Center. OP:FS:FP:F:CD Tax Form or Instruction HR:H:R:P Internal Use
HR:H:R:C Internal Use
F-75
Forms
8788 10050C Each 8801 10002S Each 8812 10644E Each
07/1988 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers 2001 No Previous Issue
Summary of Information Available for Credit For Prior Year Minimum Additional Child Tax Credit
Categories of Cases (Worksheet 1) Tax--Individuals, Estates, and Trusts use Form 8812 to figure the additional child
Form 8788 With the issurance of the new This item is used by individuals, trusts, and tax credit. This additionalchild tax credit
IRM 0511, Chapter 840 forms developed for may give you a refund even if you do not
estates to compute the minimum tax credit
use by District 0ffice classification special- owe any tax. W:CAR:MP:FP:F:I Tax
ists in conducting workload analysis study for alternative minimum tax (AMT) incurred
in prior tax years after 1986. Form or Instruction
in the Criminal Investigation division
HR:H:R:P Internal Use W:CAR:MP:FP:F:I Tax Form or Instruction
8813 10681H Each
8789 10051N Each
Section 1446 Payments
07/1988 Destroy Prev Issues Upon Rec 8804 10077T Each
2001 Destroy Prev Issues Upon Rec There are separate instructions for this
Calculation of Number of position to
Perform work (worksheet IV) form. The catalog number for the in-
Annual Return for Partnership
With the issuance of form 8789 for the new structions is 10393W.
Withholding Tax (Section 1446)
IRM 0511, Chapter 840, forms developed OP:FS:FP:F:CD Tax Form or Instruction
Used to report the total liability under sec-
for use by District Office Classification spe- tion 1446 for the partnership's tax year.
cialists in conducting workload analysis Form 8804 is also a transmittal form for
study in the Criminal Investigation Division 8814 10750J Each
Form 8805. Form 8804 has separate in- 2001 Min Supply For Late Filers
HR:H:R:P Internal Use
structions. The catnum for the instructions Parents' Election To Report Child's
8790 10052Y Each is 10393w. W:CAR:MP:FP:F:CD Tax Interest and Dividends
07/1988 Destroy Prev Issues Upon Rec Form or Instruction This form is used by parents to report the
CI Workload Analysis: Estimation from income of their children.
Sample to Population (Worksheet 3) 8805 10078E Set OP:FS:FP:F:I Tax Form or Instruction
With the issuance of the new IRM 0511, 2001 Destroy Prev Issues Upon Rec
Chapter 840, Form 8790 was developed for Foreign Partner's Information Statement 8815 10822S Each
use by District Office classification special- of Section 1446 Withholding Tax 2001 Destroy Prev Issues Upon Rec
ists in conducting workload analysis studies Used to show the amount of effectively Exclusion of Interest From Series EE
in the Criminal Investigation Division. connected taxable income and the tax pay- U.S. Savings Bonds Issued After 1989
HR:H:R Internal Use ments allocable to the foreign partner for You must file Form 8815 if you are exclud-
the partnership's tax year. There are sepa- ing series EE U.S. savings bonds interests
8791 10053J Each from your income. OP:FS:FP:F:I Tax
07/1988 Destroy Prev Issues Upon Rec rate instructions for this form. The catnum
for the instructions is 10393W. Form or Instruction
Summary Comparison of Distribution of
Staff Days OP:FS:FP:F:CD Tax Form or Instruction
8816 41382N Each
With the issuance of form 8791 for the new 11/2000 Destroy Prev Issues Upon Rec
IRM 0511, chapter 840, forms developed for
8809 10322N Each Special Loss Discount Account and
use by District Office Classification special-
07/2001 Min Supply For Late Filers Special Estimated Tax Paymentsfor
ists in conducting workload analysis study
in the Criminal Investigation Division Request For Extension of Time to File Insurance Companies
HR:H:R:P Internal Use Filed by insurance companies that elect to
Information Returns
take an additional T:FP:F:C Tax Form or
Use this form to request an extension of
8796 10081B Each Instruction
time to file Form W-2, W-2G, 1098, 1099,
01/1992 Destroy Prev Issues Upon Rec or 5498. W:CAR:MP:FP:F:M Tax Form
Request for Return/Information 8817 41158L Each
or Instruction 01/1998 Min Supply For Late Filers
(Federal/State Tax Exchange Program)
Form 8796 is used to obtain additional in- Allocation of Patronage and Non
formation regarding a taxpayer between
8810 10356T Each Patronage Income and Deduction
state and federal tax agencies. 2001 Min Supply For Late Filers Used by certain cooperatives to show in-
CL:GLD Tax Related Public Use Corporate Passive Activity Loss and come and deductions by patronage and
Credit Limitations nonpatronage sources.
8799 10089L Each Used by closely held C corporations and W:CAR:MP:FP:F:C Tax Form or Instruc-
04/2000 Destroy Prev Issues Upon Rec personal service corporations that have tion
Employee and Matching Contributions passive activity losses and/or credits. There
(Worksheet 11 ) are separate instructions for this form. The 8818 10097L Each
Worksheet needed to assure retirement catnum for the Instructions is 10357E. 09/1999 Destroy Prev Issues Upon Rec
plans compliance with the law. T:EP In- W:CAR:MP:FP:F Tax Form or Instruction Optional Form to Record Redemption of
ternal Use Series EE and I U.S. Savings Bonds
Issued After 1989
8800 64938X Each
8811 10460C Each Used to keep a record of series EE bonds
06/2000 Destroy Prev Issues Upon Rec that were issued after 1989 and cashed in
Application for Additional Extension of
Time to File U.S. Return fora Partnership, Information Return for Real Estate a year higher education expenses were
REMIC, or for Certain Trusts Mortgage Investment Conduits (REMICs) paid. OP:FS:FP:F:I Tax Form or Instruc-
Form 8800 is used by partnerships filing and Issuers of Collateral tion
Form 1065, U.S. Partnership Return of In- A REMIC or another issuer of an instrument
come, and by trusts filing Form 1041, U.S. to which section 1272(a)(6) applies (colla- 8819 10850K Each
Fiduciary Income Tax Return for Nontaxa- teralized debt obligation) uses Form 8811 11/2001 Destroy Prev Issues Upon Rec
ble Simple Trusts, to request an additional Dollar Election Under Section 985
to provide the information required by Reg-
extension of time to file. Used only after This form is used to elect the U.S. dollar as
ulations section 1.6049-7(b)(1)(ii).
Form 8736 (Application for Automatic Ex- the functional currency of an eligible QBU,
tension) has been filed. as defined in Requlations Section
OP:FS:FP:F:CD Tax Form or Instruction 1.985-2(b)(1). W:CAR:MP:FP:F:C Tax
Form or Instruction
F-76
Forms
8820 11208S Each 8827 13008K Each 8834 14953G Each
2001 Min Supply For Late Filers 2001 Min Supply For Late Filers 2001 Destroy Prev Issues Upon Rec
Orphan Drug Credit Credit For Prior Year Minimum Tax - Qualified Electric Vehicle Credit
Section 1205 of the Small Business Job Corporations Form 8834 is effective for electric vehicles
Protection Act of 1996 made the Orphan Form 8827 is used by corporations to com- placed in service after 6/30/93.
Drug Credit part of the general business pute the minimum tax credit if any, for al- W:CAR:MP:FP:F:I Tax Form or Instruction
credit. The credit is effective for amounts ternative minimum tax (AMT) incurred in
prior tax years and any minimum tax credit
paid or incurred after June 30, 1996, and
carryforward that may be used in future 8835 14954R Each
before June 1, 1997.
years. W:CAR:MP:FP:F:C Tax Form or
W:CAC:MP:FP:F:CD Tax Form or In- 2001 Min Supply For Late Filers
Instruction
struction Renewable Electricity Production Credit
8828 13049F Each Form is used to figure annd allow an in-
8821 11596P Each 11/1998 Min Supply For Late Filers come tax credit on the sale of electricity
01/2000 Destroy Prev Issues Upon Rec Recapture of Federal Mortgage Subsidy produced in the United States and U.S.
Tax Information Authorization This item is used to report and figure the possessions from qualified energy re-
Authorizes any individual, corporation, firm, recapture of the Federal subsidy if a home sources. W:CAR:MP:FP:F:CD Tax Form
organization, or partnership you designate was either sold or otherwise disposed of. or Instruction
to inspect and/or receive confidential infor- OP:FS:FP:F:CD Tax Form or Instruction
mation in any office of the IRS for the type 8837 14966J Each
of tax and the year or periods you list on 02/2000 No Previous Issue
this form . OP:FS:FP:F:M Tax Form or 8829 13232M Each Notice of Adoption of Revenue
Instruction 2001 Min Supply For Late Filers Procedure Model Amendments
Expenses for Business Use of Your Revenue precedures will be developed over
8822 12081V Each Home
the next few years with proposed model
12/2001 Min Supply For Late Filers This item is used to calculate the allowable
language for sponsors of master and pro-
expenses for business use of an individual's
Change of Address totype plans. This form will act as a trans-
home on Schedule C (Form 1040) and any
This form is used by taxpayers to notify the mittal document. W:CAR:MP:FP:F:M Tax
carryover to the following year of amounts
IRS of changes in individual home and bu- not deductible in the present year. Form or Instruction
siness mailing addresses. W:CAR:MP:FP:F:I Tax Form or Instruction
W:CAR:MP:M:T:M Tax Form or Instruc- 8838 20471F Each
tion 08/1999 Destroy Prev Issues Upon Rec
8830 13059B Each Consent to Extend to Assess Tax Under
8823 12308D Each 2001 Min Supply For Late Filers Section 367 - Gain Recognition
01/1999 Min Supply For Late Filers Enhanced Oil Recovery Credit Agreement
Low-Income Housing Credit Agencies This form is filed to claim credits for certain Use to gain recognition agreements under
Report of NonComplianceorBuilding costs paid or incurred that will result in in- section 367(a) and (e).
Disposition creased oil production. It applies to tax W:CAR:MP:FP:F:C Tax Form or Instruc-
Form 8823 is used by housing credit agen- years beginning after December 31, 1990. tion
cies to fulfill their responsibility under sec- W:CAR:MP:FP:F:CD Tax Form or In-
tion 42(m)(1)(B)(iii) to notify the IRS of struction 8839 22843L Each
noncompliance with the low-income hous- 2001 Min Supply For Late Filers
ing tax credit provisions. A separate form
8831 13377A Each
Qualified Adoption Expenses
must be filed for each building that is not in Excise Taxes on Excess Inclusions of If you paid quailfied adoption expenses in
compliance. OP:FS:FP:F:CD Tax Form REMIC Residual Interests 1997and the adoption was final in or before
or Instruction This form is used to report and pay excise 1997, you may be able to claim the
tax due under section 860(e)(1) on any adoption credit. Use Form 8839 to figure the
8824 12311A Each transfer of a residual interest in a REMIC to amount of your credit.
2001 Min Supply For Late Filers a disqualified organization. W:CAR:MP:FP:F:I Tax Form or Instruction
Like-Kind Exchanges T:FP:F:CD Tax Form or Instruction
Used by Taxpayers to report the exchange
of like-kind property. Also used to report 8832 22598R Each 8840 15829P Each
section 1043 dispositions. 12/1996 No Previous Issue 2001 Min Supply For Late Filers
W:CAR:MP:FP:F:CD Tax Form or In- Entity Classification Election Closer Connection Exception Statement
struction This form can be used by elegible entities for Aliens
to choose their classifications for federal tax Individual aliens may use this form to claim
8825 10136Z Each purposes (i.e. corporations, partnership, or
the closer connection to a foreign country
2001 Min Supply For Late Filers association). T:FP:F:CD Tax Form or In-
or countries exception to the substantial
Rental Real Estate Income and Expenses struction
presence test. W:CAR:MP:FP:F:I Tax
of a Partnership or an S Corporation Form or Instruction
This form is used to report income and de-
8833 14895L Each
ductible expenses from rental activities that
Treaty-Based Return Position Disclosure 8842 15990T Each
flow through from partnerships or fiduciar- Under Section 6114 or 7701(b) 07/1999 Min Supply For Late Filers
ies. W:CAR:MP:FP:F:CD Tax Form or Used by taxpayers to make the treaty- Election to use Different Annualization
Instruction based return position disclosure required Periods for Corporate Estimated Tax
by section 6114. May also be used by dual Corporations use to elect one of the annu-
8826 12774N Each resident taxpayers to make the treaty-based alization periods (option 1 or 2) in sectuion
2001 Min Supply For Late Filers return position disclosure required by Reg- 6655(e)(2)(C) to figure the corporation's
Disabled Access Credit ulation section 301.7701(b)-7. A separate estimated tax payments under the annual-
This form is used to claim the disabled ac- form is required for each treaty-based return ized income installment method
cess credit. W:CAR:MP:FP:F:CD Tax position taken by the taxpayer. OP:FS:FP:F:C Tax Form or Instruction
Form or Instruction OP:FS:FP:F:I Tax Form or Instruction
F-77
Forms
8843 17227H Each 8849 20027J Each 8850 22851L Each
2001 Min Supply For Late Filers 01/2002 Min Supply For Late Filers 11/1998 Min Supply For Late Filers
Statement for Exempt Individuals and Claim for Refund of Excise Taxes Pre-Screening Notice and Certification
Individuals with a Medical Condition To claim refunds of excise taxes you re- Request for the Work Opportunity and
Filed by individual alien to explain the basis ported on Form 720,730,0r2290, including Welfare-to-Work Credits
of claim that you can exclude days of pres- the repealed luxury taxes. Form is used by employers as a pre-
screening tool to hire employees in 8 tar-
ence in the United States for purposes of OP:FS:FP:F:M Tax Form or Instruction
geted groups. Both the employer and the
the substantial presence test.
8849 SCH 1 27449T Each job applicant complete parts of the form.
W:CAR:MP:FP:F:I Tax Form or Instruction Form is submitted to state employment se-
curity agency (SESA) to get certification that
Nontaxable Use of Fuels
the individual is a qualified member of a
8844 16145S Each Purpose. An ultimate purchaser of gasoline, targeted group. OP:FS:FP:F:CD Tax
2001 Min Supply For Late Filers gasohol, aviation gasoline, diesel fuel, ker- Form or Instruction
Empowerment Zone Employment Credit osene, aviation fuel (other than gasoline),
The Revenue Reconciliation Act of 2993 and liquefied gas (LPG) uses Schedule 1 to 8851 22932F Each
amended section 38 and added new sec- make a claim for refund. 2001 No Previous Issue
tions 1396 and 1397 to allow an income tax OP:FS:FP:F:M Tax Form or Instruction Summary of Archer MSAs
credit for qualified wages and certain train- Use this Form to report the total number of
ing and educational expenses paid or in- 8849 SCH 2 27450U Each medical savings accounts (MSAs) you es-
curred on behalf of qualified employees. 01/2002 Min Supply For Late Filers tablished, the total number of previously
Use Form 8844 to figure credit. Sales by Registered Ultimate Vendors uninsured account holders, the total number
of Undyed Kerosene and Undyed Diesel of excludable account holders,and the
Fuel names and social security numbers of ac-
struction
Purpose. A registered ultimate vendor of count holders. W:CAR:MP:FP:F:M Tax
Form or Instruction
8845 16146D Each undyed diesel fuel or undyed kerosene uses
2001 Min Supply For Late Filers Schedule 2 to make a claim for refund. 8852 23511I Each
Indian Employment Credit W:CAR:MP:FP:F:M Tax Form or Instruc- 05/1997 No Previous Issue
Section 13322 of the Revenue Reconcil- tion Currency Transaction Report by Casinos
iation Act of 1993 amended section 38 and - Nevada
and added new section 45a to provide for 8849 SCH 3 27451F Each Form 8852 is to be filed by licensed Casi-
the Indian employment credit. The credit is 01/2002 Min Supply For Late Filers nos in Nevada. This form is to be used to
allowed to employers of American Indians Gasohol Blending report currency transactions.
who are qualified employees. Purpose. A gasohol blender uses Schedule OP:FS:FP:F Tax Related Public Use
W:CAR:MP:FP:F:CD Tax Form or In- 3 to make a claim for refund for gasoline
struction used to produce gasohol. 8853 24091H Each
W:CAR:MP:FP:F:M Tax Form or Instruc- 2001 Min Supply For Late Filers
8846 16148Z Each tion Archer MSAs and Long-Term Care
2001 Destroy Prev Issues Upon Rec Insurance Contracts
8849 SCH 4 27452Q Each This Form must be completed by you or
Credit for Employer Social Security and
01/2002 Min Supply For Late Filers your spouse, if filing joint return, had an
Medicare Taxes Paid on Certain
Sales by Gasoline Wholesale Medical Savings Accounts for 1997, even if
Employee Tips the contributions to the MSA were made by
Section 13443 of the Revenue Reconcillia- Distributors
your employer or your spouse's employer.
tion Act of 1993 revised section 38 and ad- Purpose. A gasoline wholesale distributor
ded new section 45b to allow an income tax uses Schedule 4 to make a cl;aim for refund
credit for food and beverage establishments for gasoline sold for certain nontaxable
for the social security and Medicare taxed uses. W:CAR:MP:FP:F:M Tax Form or 8854 24126N Each
paid or incurred by the employer on certain Instruction 02/2002 No Previous Issue
employees' tips. Expatriation Information Statement
8849 SCH 5 27453B Each For purposes of this form, expatriation is
01/2002 Min Supply For Late Filers ceasing to be a US Citizen or US long-
struction
Section 4081(e) term resident. Form 8854 is used if you
8847 16149K Each Purpose. A person who paid the second tax expatriate, to provide information required
2001 Min Supply For Late Filers to the government uses Schedule 5 to make by sec. 6039G. W:CAR:MP:FP:F:I Tax
a claim for refund. Form or Instruction
Credit for Contributions to Selected
Community Development Corporations W:CAR:MP:FP:F:M Tax Form or Instruc-
tion
8857 24647V Each
Form 8847 is used tofigure and claim the 10/1999 Min Supply For Late Filers
CDC credit. W:CAR:MP:FP:F:CD Tax Request for Innocent Spouse Relief
Form or Instruction
8849 SCH 6 27454M Each
You should use Form 8857 if you believe
you should not be required to pay tax, in-
8848 16321K Each Other Claims
terest, and penalties due for a tax year for
09/1999 Destroy Prev Issues Upon Rec Purpose. Use Form 8849 to make a claim which you filed a joint tax return.
Consent to Extend the time to assess the for refund for taxes reported on Forms 720 OP:FS:FP:F:I Tax Form or Instruction
Branch Profits tax under reqs. Sec (including sectiion 4091(d) bclaims),
1.884-2T(a) & (c) 2290,730, and 11-C. OP:FS:FP:F:M Tax 8859 24779G Each
A foreign corporation must file Form 8848 Form or Instruction 2001 No Previous Issue
if it has completely terminated all of its U.S. District of Columbia First-Time
trade or business within the meaning of Homebuyer Credit
Form 8859 is used to claim the District of
Regulations section 1.884-2T(a) during the
Columbia first-time homebuyer credit.
tax year. OP:FS:FP:F:C Tax Form or In-
struction
F-78
Forms
8860 24804G Each 8865 SCH P 25943Q Each 8871 30405V Each
2001 No Previous Issue 2001 No Previous Issue 07/2000 Min Supply For Late Filers
Qualified Zone Academy Bond Credit Acquisitions,Dispositions,and Changes Political Organization Notice of Section
An eligible holder of a qualified zone acad- of Interestsin a Foreign Partnership 527 Status
emy bond files Form 8860 for each tax Reportable Acquistions and Reportable Political Organizations must use Form 8871
year it holds a bond on a credit allowance Dispositions of Interests ina Foreign Part- to notify the IRS thatthe organization is to
date. W:CAR:MP:FP:F:CD Tax Form or nership. W:CAR:FP:F:CD Tax Related be treated as a section 527 organiza-
tion.The IRS (TE/GE function) is then re-
Instruction Public Use
quired to make publiacllyavailable on the
8861 24858E Each 8866 26036C Each Internet and at its offices, a list of theor-
2001 Min Supply For Late Filers 01/1999 No Previous Issue ganizations that file Form 8871 (including
the organization'smailing address, e mail
Welfare to Work Credit Interest Computation under the
address, custodian of records, andcontact
Form required for new component of the look-back method for Property
person as shown on the Form
general business credit. The welfare-to- Depreciated under the Income Forecast 8871).Authority is IRC Section
work credit is effective for qualified workers Method 527OP:FS:FP:F:CTax Form or Instruction.
beginning work after 12/31/97 and is au- For owners of an interest in a pass-through OP:FS:FP:F:C Tax Form or Instruction
thorized by new code section 51A as cre- entity that depreciated one or more proper-
ated by section 801(a) of the Taxpayers ties to which this interest computation re- 8872 30406G Each
Relief Act of 1997 (P.L. 105-34). lates. OP:FS:FP:F:I Tax Form or 07/2000 Min Supply For Late Filers
W:CAR:MP:FP:F Tax Form or Instruction Instruction Political Organization Report of
Contributions and Expenditures
8867 26142H Each Political organizations must use Form 8872,
8862 25145E Each 11/2000 No Previous Issue Political Organization Report of Contrib-
11/2000 No Previous Issue Paid Preparers Earned Income Credit utions and Expenditures, to report certain
Information to Claim Earned Income Checklist contributions received and expenditures
Credit After Disallowance This form is to be used by paid preparers made after July 1,2000 (unless otherwise
Before you begin,see your tax return in- to complete the EIC due diligencecheck- excluded). The reports are to be made
structions for the year for whichyou are filing cheet. OP:FS:FP:F:I Tax Form or In- periodically during the year with due dates
this form to make sure you can take the struction depending on various factors explained in
the instructions. OP:FS:FP:F:C Tax Form
earned income credit and to find out who
8868 27916D Each or Instruction
is a qualifying child. OP:FS:FP:F:I Tax
Form or Instruction 12/2000 No Previous Issue
Application for Extension of Time To File
8873 30732F Each
8863 25379M Each an Exempt Organization Return Extraterritorial Income Exclusion
2001 Min Supply For Late Filers This form is used by an Exempt Organiza- Purpose of the Form is to figure the amount
Education Credits tion to request an automatic 3-month ex- of extraterritorial income excludedfrom
Form 8863 is used to figure and claim edu- tension of time (¬ months for Form990-T gross income for tax year. Attach the form
cation credits, i.e., The Hope credit, and the corporations) to file its return and also apply to your income tax return.
lifetime learning credit. for an additional ( not automatic) 3-month W:CAR:MP:FP:F:I Tax Form or Instruction
W:CAR:MP:FP:F:I Tax Form or Instruction extension if the orginal 3-month extension
was not enough time.
OP:FS:FP:F:CD Tax Form or Instruction 8875 31145M Each
8865 25852A Each 01/2001 Min Supply For Late Filers
2001 No Previous Issue Taxable REIT Subsidiary Election
Return of U.S. Persons With Respect to 8869 28755K Each A corporation(other than a REIT or an inel-
Certain Foreign Partnerships 09/2000 Min Supply For Late Filers igible corporation) and a REIT use Form
Form 8865 is Information return for Cer- Qualified Subchapter's S Subsidiary 8875 to jointly elect to have the corporation
tainForeign Partnerships, Transfersto For- Election treated as a taxable REIT subsidiary un-
eign Persons, and Interests in Foreign A parent S corporation uses Form 8869 to der 856. W:CAR:MP:FP:F:C Tax Form
or Instruction
Partnerships. W:CAR:MP:FP:F:CD Tax elect to treat one or more of its eligible
Related Public Use subsidiaries as a qualified subchapter S 8878 32777M Each
subsidiary. OP:FS:FP:F:CD Tax Form or 2001 No Previous Issue
8865 SCH K-1 28396B Each Instruction IRS e-file Signature
2001 No Previous Issue Authorization--Application for Extension
Partner's Share of Income, Credits, 8870 28906R Each of Time To File
Deductions, etc 09/2000 Min Supply For Late Filers Purpose of Form - If the taxpayer indicates
Partner's Share of In- Information Return for Transfers that he or she is unavailable, unable, or it
come,Credits,Deductions,etc.See In- Associated With Certain PersonalBenefit is inconvenient for him or her to sign the
structions for Form8865. Contracts electronically prepared application for an
W:CAR:MP:FP:F:CD Tax Related Public Charitable organization that paid premi- extension of time to file, then the taxpayer
Use ums,directly or indirectly, after February can choose to use Form 8878 to: Certify the
8,1999,in connection with personal benefit truthfulness, correctness and completness
8865 SCH O 25909U Each contracts such as split- dollar life insu- of the form; Selecet a personal identification
2001 No Previous Issue rance,annuity,and endowment contracts number (PIN) as his or her signature for the
Transfer of Property to a Foreign must reportsuch premium payments an- electronic application and if applcable,
Partnership nually on a Form 8870. Electronic Funds Withdrawal consent and
This form is a Transfer of Property to a OP:FS:FP:F:CE Tax Form or Instruction to Authorize the electronic return orignator
Foreign Partnership.(under section 6038B). (ERO) to enter the taxpayers selfselected
OP:FS:FP:F:CD Tax Related Public Use PIN on the electronic application
W:AR:MP:FP:F:I Tax Form or Instruction
F-79
Forms
8879 32778X Each 9029 10252A Each 9061 10441V Each
2001 No Previous Issue 12/1998 Use/Issue Prev Issue First 11/1988 No Previous Issue
IRS e-file Signature Authorization Free Federal Tax Kits for New Application for Transfer of Property
To certify the truthfulness, correctness, and Businesses Administratively Forfeited Pursuant to
completeness of the taxpayers electronic Order cards for Federal tax kits for busi- USC 981 by the IRS
income tax. W:AR:MP:FP:F:I Tax Form nesses. Form 9029 is ordered by federal, Form 9061 is used by Criminal Investigation
or Instruction state, and local agencies. Taxpayers then Division under the provision of 18 U.S.C.
pick up and send in a request. Form 9029 981. C.I. is to share the seized property
9002 10096A Each is used for area served by Central Area that was used in violation of 31 U.S.C.
04/2000 Destroy Prev Issues Upon Rec Distribution S:T Tax Related Public Use 5313(a) or 5324 with agencies that partic-
Section 401(K) Requirements ipated directly in the seizure. This form
(Worksheet No. 12) is to be used by other agencies that also
9030 10265D Each
Worksheets and Explanations are needed participated in the seizure. OP:CI Inter-
06/1990 Destroy Prev Rev. Immediately
to review retirement plan applications. Free Federal Tax Kits for New nal Use
T:EP Internal Use Businesses
Order cards for Federal Tax kits for new
9062 10442G Each
9003 10126D Each businesses. Form 9030 is used for orders
06/2000 Use/Issue Prev Issue First Decision Form for Transfer of Property
within the area served by Eastern Area
Additional Questions to be Completed Distribution Center only. S:T Tax Related Administratively Forfeited Pursuant to
by All Applicants for Permanent Public Use 18 U.S.C. 981 by IRS
Residence in the United States Form 9062 is used by Criminal Investigation
This form is required to provide a method 9031 10270W Each as an internal approval form for CID ap-
of reporting information required by Section 09/1988 No Previous Issue proving officials signatures authorizing the
6039E of the TRA. It will be completed by Free Federal Tax Kits for New sharing of seized property with other par-
aliens applying with the INS and State Dept. Businesses ticipating agencies under the provisions of
for permission to reside permanently in the Order cards for Federal tax kits for new 18 U.S.C. 981 in violation of 31 U.S.C.
U.S. T:C:O:L:R Tax Related Public Use businesses. Form 9031 is used for orders 5315(a) or 5324. CI:S:RPE Internal Use
within the area served by Western Area
Distribution Center only. S:T Tax Related
9007 10193U Each Public Use 9078 10542H Each
Debit Interest Worksheet
9040 10317U Each ACS Commitment to Excellence Award
08/1988 No Previous Issue Form 9078 is a certificate in the Employee
Form 9007 is a worksheet used by tax ex-
Palmprint Card Recognition Program CO:Q:QR:HR Inter-
aminers when manually computing interest This form is used by Criminal Investigation
on a taxpayer's account. T:C:T:T Internal nal Use
Division to take palm prints of subjects un-
Use der investigation. CI:S:RPE Internal Use 9079 10543S Each
9008 10205B Each
Michael Dillon Memorial Award
10/1989 Destroy Prev Issues Upon Rec 9041 10333U Each Form 9079 is a certificate in the Employee
Mail Classification/Clerical Review 09/2000 Destroy Prev Issues Upon Rec Recognitiion Program. OP:CO:C:IE Inter-
Checksheet Application/Registration for nal Use
Form 9008 is prepared by the Unit Manager Electronic/Magnetic Media Filing of
to document the reviews of the mail classi- Business Returns 9082 10547K Each
fication and clerical functions in the Form 9041 is the applicant's agreement to 11/1988 No Previous Issue
Adjustments/Correspondence Branch. The abide by all provisions of the procedures for Heidi Berg Memorial Award
review is done to ensure that all clerical electronic/magnetic filing of certain BMF Form 9082 is a certificate used in the Em-
actions are done accurately and timely. forms. IRS uses the Form 9041 to collect
ployee Recognition Program
T:C:T:A: Internal Use data for providing information to applicants
OP:CO:C:IE Internal Use
that are participants in the Electronic Filing
9011 10207X Each Program. The IRS also uses the form to 9084 10589Q Each
10/1989 Destroy Prev Issues Upon Rec make contact with applicants if the Service 12/1988 Destroy Prev Issues Upon Rec
Tax Examiner Weekly Review has questions regarding the application.
Form 1040 missing return report
Checksheet W:E:D:D1 Tax Related Public Use
Form will be completed at service centers.
Form 9011 is prepared by the Unit Manager Information from form will be used by district
9053 10412S Each
to document the weekly review of a tax ex- 11/1988 No Previous Issue Chiefs, PSP, when preparing return orders
aminer's IDRS listing of suspense cases ATS Equipment Transfer Information for Form 1040. EX:P:E Internal Use
workload. The review is made to verify that This form is used to report transfers of ATS
appropriate followup action has been taken. equipment and to request vendor services 9085 10582R Each
R:R:T Internal Use related to equipment transfers. 07/1989 Use/Issue Prev Issue First
HR:H:T:S Internal Use Assistant Commissioner's Award
9013 10209T Each This award certificate is issued by the As-
10/1989 Destroy Prev Issues Upon Rec 9058 10427R Each sistant Commissioner's Office.
Tax Examiner Closed Case Review 07/1997 Destroy Prev Issues Upon Rec N:ADC:H:P:P Internal Use
Checksheet IRS Leave Bank Program
Form 9013 is prepared by the Adjustment Membership/Contribution Form 9086 10581G Each
unit manager when performing a quarterly This form is used to join the leave bank 07/1989 Use/Issue Prev Issue First
sample review on each of tax examiner of program, or donate unused annual leave to Director's Award
10 closed cases. R:R:T Internal Use the leave bank. This Form has been place This is part of the new awards program.
on the On demand Program and is now N:ADC:H:P:P Internal Use This product
printed as a Cutsheet. A:HQ:HR:MP In- may not be ordered by the general
ternal Use public
F-80
Forms
9086 A 10948Z Each 9102 10619T Each 9120 A 13680A Each
Blank Citations for the Awards Program Taxpayer Advocate Service Assistance Appeals Transmittal and Memorandum -
This item is used to print and distribute Request Claim
award citations to employees. Form 9102 is prepared by Taxpayer Advo- Form will be used to process claim cases
N:ADC:H:P:P Internal Use cate Service (TAS) Employees to require back to the Service Center under the new
an action by the appropriate function to re- program for reconsideration of service cen-
9087 10580V Each lieve the hardship described on Form 911, ter claims. CC:AP:FS Internal Use
07/1989 Use/Issue Prev Issue First Application for Taxpayer Assistance Order
Performance Award - Bargaining Unit (ATAO) to Relieve Hardship. C:TA Inter-
9123 11549Q Each
Employee 05/1989 Use/Issue Prev Issue First
nal Use
The purpose of this form is to reward work- Course Catalog Listing
ers for outstanding performance . 9109 10650I Each Course catalog listing will be used as a
historical file and as an input form to com-
N:ADC:H:P:P Internal Use 06/1989 Destroy Prev Issues Upon Rec
puterized ordering software. Unrequired in-
Profile Analysis Worksheet
9088 10579U Each formation is eliminated and information
x HR:H:R:M Internal Use
07/1989 Use/Issue Prev Issue First required to coordinate with product informa-
Performance Award - Non-Bargaining 9110 A 20833V Each tion is added. The Form is sometimes
completed by field personnel as a courtesy
Unit Employee 07/1994 Destroy Prev Issues Upon Rec
for National Officies originators.
This form is used to recognize employees' Career Management Plan
M:S:CE:AA Internal Use
superior performance. N:ADC:H:P:P In- Form 9110-A is a prototype updated version
ternal Use of Form 9110. M:S:P:R Internal Use 9127 10745Q Each
9089 10578J Each 9111 10652E Each Recommendation for Recognition
07/1989 Use/Issue Prev Issue First 08/1994 Destroy Prev Issues Upon Rec This form is to be used by ALL managers
Quality Step Increase for Outstanding Management Resume/Certification of and executives to recommend employees
Performance Award Readiness for a cash incentive award. This form re-
This form is for a quarterly step increase for Form 9111 is filled out to begin the certif- places TDF 64-51.2. N:ADC:H:P:P Inter-
an outstanding performance award. ication process in order to be able to apply nal Use
N:ADC:H:P:P Internal Use to Management Achievement Program
(MAP)-announced positions. Form 9111 9128 33306J Each
9093 10574R Each lists title, grade, series, location and va- 04/2002 No Previous Issue
07/1989 Use/Issue Prev Issue First cancy announcement number of the posi- FY 2002 Bargaining Unit Employee's
Special Act Award tion desired. Form 9111A, Statement of Election Regarding a Quality Step
The purpose of this form is to reward work- Accomplishments, is printed with and is a Increase
ers for special acts. N:ADC:H:P:P Internal part of Form 9111. A:PS:PM Internal Use This form should be presented by the su-
Use pervisor to each bargaining unit employee
who has been recommended for a Quality
9094 10512T Each 9112 10653P Each Step Increase. The employee's election
07/1989 Use/Issue Prev Issue First 09/1994 Destroy Prev Issues Upon Rec should be made and Form 9127 should be
Manager's Award Management Achievement Program filed as described on the form.
This is an award certificate presented to an Candidate Evaluation Criteria N:ADC:H:P Internal Use
employee who was nominated by their This form is used to evaluate candidates for
manager for a Manager's Award. the Management Achievement Program.
9138 10797S Each
N:ADC:H:P:P Internal Use This product 04/1993 Destroy Prev Issues Upon Rec
A:PS:M Internal Use
may not be ordered by the general Communication Section Quality Review
public 9113 10693Z Each Record
02/1989 Destroy Prev Issues Upon Rec The form will be used in all Distribution
9095 10509W Each Centers by quality review clerk for onsite
Changes in Time and Attendance
07/1989 Destroy Prev Issues Upon Rec sampling. W:CAR:MP:M:L Internal Use
Rosters After Timecard Friday
Employee Suggestion Award Form 9113 is used to post any changes in
Employee Suggestion Award employees' time and attendance accounts
N:ADC:H:P:P Internal Use
9139 10798D Each
that occur after the final roster has been 05/1992 Destroy Prev Issues Upon Rec
turned in on the last Friday of a pay period. Order Fulfillment Unit Quality Review
9096 10515A Each
This form does not replace Form 2788, Record
Report of Overtime Worked Not Recorded The form will be used in all Distribution
Productivity Improvement Idea Awards
on T/A Record. HR:N:H:ER Internal Use Centers by quality review clerks for onsite
Productivity Improvement Idea Awards
sampling. W:CAR:MP:M:L Internal Use
Certificate. N:ADC:H:P:P Internal Use
9120 10751U Each
9097 10514P Each
04/1990 Destroy Prev Issues Upon Rec 9142 10748X Each
Appeals Transmittal Memorandum and
Manager's Award Card Employee Notification Regarding Third
Supporting Statement-Penalty
Form 9097 is used to notify managers of a Party Interviews
Form 9120 combines the transmittal feature
cash award in their name. Form 9142 is used as notification of an
of Form 5402 (Transmittal Memorandum for
N:ADC:H:P:P Internal Use employee's right to Union Representation
Appeals & Supporting Statement) with Form
3870 (Request for Adjustment). Both of the at a certain point of questioning during a
prior forms are still used but for other cases. third party interview. It is suggested that
CC:AP:FS Internal Use carbon be used and the carbon copy given
to the interviewee. M:S:NBIC Internal Use
F-81
Forms
9154 10856Y Each 9180 10990V Each 9190 11009B Each
08/2000 Destroy Prev Issues Upon Rec 09/1989 No Previous Issue 09/1989 No Previous Issue
Report of Accident, Incident or Injury Project Funding Agreement Toll Free Telephone Demand Survey
This form is used to report accidents or in- This form is part of the newly developed Form 9190 is to be used by toll-free tele-
cidents other than motor vehicle accidents. Computer Services Resourses Tracking phone operators in district offices. The op-
The usage will increase by a small per- System. It will be used by all Computer erators will record the number of calls they
centage each year. Some related products Services employess nationwide. receive during one work day, separating
are Motor Vehicle Accident Forms, and the ISM:S Internal Use them into categories of answered and un-
CA 1 form. A:S:RE:FS Internal Use answered calls. T:T:M Internal Use
9181 10994N Each
9158 10884Q Each 02/1991 Destroy Prev Issues Upon Rec 9191 11048A Each
07/1989 Use/Issue Prev Issue First Electronic Filing Problem Telephone Log 10/1989 No Previous Issue
Blank Citations for the Awards Program Form 9181 is used by Electronic Filing Unit Mail Classification/Clerical Review
This product is used with Assistant Com- personnel in the Ogden, Cincinnati, and Checksheet
missioner award Form 9085. Andover Service Centers to record tele- Form 9191 is used by the Unit Manager to
N:ADC:H:P:P Internal Use This product phone calls from electronic filers with prob- document their annual, in-depth review of
may not be ordered by the general lems. R:E:O Internal Use a tax examiner. The annual review incor-
public porates a summary of prior reviews of the
9182 10995Y Each tax examiner as written via Forms 9011,
9158 A 10949K Each 10/1990 Destroy Prev Issues Upon Rec Tax Examiner Weekly Review Checksheet,
07/1989 Use/Issue Prev Issue First EFS Support Group Cumulative Problem and 9013, Tax Examiner Closed Case Re-
Blank Citations for the Awards Program Report Data Telephone Log view Checksheet. R:R:T Internal Use
This blank citation is used to have awards Form 9182 is prepared by Electronic Filing
printed and distributed to IRS employees. Unit personnel in the Ogden, Cincinnati, 9192 11016Q Each
N:ADC:H:P:P Internal Use and Andover Service Centers. The form 11/1989 Destroy Prev Issues Upon Rec
provides a cumulative record of telephone Post Survey Information Sheet
9166 10941A Each calls from electronic filers reporting prob- This form is to be completed by any function
08/2001 Destroy Prev Issues Upon Rec lems of a transmission or communication using Form 9066, the Generic Question-
Bomb Threat Card nature. The listing aids in ensuring that all naire. OMB asked IRS to develop this form
Form 9166, originally printed as part of Do- problems get resolved. R:E:O Internal as a way of tracking who uses Form 9066
cument 7410, Assaults and Threats, is for Use and how Form 9066 is used. PC:PA In-
recording information during a bomb threat ternal Use
call. A:RE Internal Use 9183 10996J Each
05/1992 Destroy Prev Issues Upon Rec 9193 11015F Each
9172 10978N Each Telephone Problem Report 11/1989 Destroy Prev Issues Upon Rec
01/1991 Destroy Prev Issues Upon Rec Form 9183 is used by Electronic Filing Unit Preliminary Survey Information Sheet
Certificate of Continuing Ethical personnel in the Ogden, Cincinnati, and This form is to be completed by any function
Responsibility for Departing Andover Service Centers to record tele- using Form 9066, the Generic Question-
Procurement Officials phone conversations with electronic filers naire. OMB asked IRS to develop this form
Form 9172 must be completed by departing having communications and transmission as a way of tracking who uses Form 9066
procurement officials who leave the Gov- problems. R:E:O Internal Use and how Form 9066 is used. PC:PA In-
ernment during the conduct of a procure- ternal Use
ment that exceeds $100,000. This form will 9186 10999Q Each
certify that the official understands the con- 07/1990 Destroy Prev Issues Upon Rec 9196 11065L Each
tinuing obligation not to disclose proprietary Series/1 Update 04/2002 Destroy Prev Issues Upon Rec
or source selection information. Completed Form 9186 is used by Electronic Filing Unit Release/Recall Request Worksheet
forms are to be sent to the contracting offi- personnel in the Ogden, Cincinnati, and Form 9196 is a component of the Total
cer for each procurement. HR:H:L Inter- Andover Service Centers to either update Evaluation Performance System (TEPS).
nal Use or add security information on the IBM Se- The form is prepared either by an Operation
ries 1 for EFS processing. R:E:O Internal or Department manager to request one or
9173 10976R Each Use more or the following computer listings:
09/1989 No Previous Issue Release/Recall Preliminary, Release/Recall
Skills/Knowledge Checklist 9188 11001R Each Final, Or Release/Recall Final and Release
This form is to be used in the MAP Career 10/1989 Destroy Prev Issues Upon Rec Recall Appraisals. W:CAS:SP:PM:M In-
Planning Program. It will be used to evalu- Manual Refunds ternal Use
ate the skills and knowledge of program Form 9188 is used by Electronic Filing Unit
particapants in different managerial areas. personnel in the Ogden, Cincinnati, and 9197 11140R Each
MAP career advisors will fill out this form. Andover Service Centers to take manual 04/1990 Destroy Prev Issues Upon Rec
HR:H:R:M Internal Use refund actions. R:E:O Internal Use Batch Transmittal
Form 9197 is to be used by the Area Dis-
9179 10989U Each 9189 11007F Each tribution Centers (ADC's) to transmit
09/1989 No Previous Issue 10/1990 Destroy Prev Issues Upon Rec batches of orders from the ADC's Receipt
Budget Formulation Referral Sheet Unit to other areas of the center for proc-
This form is part of the newly developed Form 9189 is used by Electronic Filing Unit essing. W:CAR:MP:M:L Internal Use
Computer Services Resources Tracking personnel in the Ogden, Cincinnati, and
System. It will be used by all Computer Andover Service Centers to forward infor-
Services employess nationwide. mation from the Electronic Filing Unit to the
ISM:S Internal Use Unpostables Unit or vice versa.
R:E:O Internal Use
F-82
Forms
9199 11123G Each 9206 11143Y Each 9219 11493H Each
Revised Branch Quarterly Numerical Semi-annual Report of Administrative Walkthrough Memorandum
Performance Standards for Employees Resolution of Losses in the Accounts of The walkthrough memorandum will be a
Worksheet Accountable Officers form regularly used once the IRM 2553.12
Form 9199 is a component of the Total Form 9206 is an outgrowth of changes in goes through the clearence process. Per
orginator 12-07-89: Form 9219 documents
Evaluation Perfomance System (TEPS). the IRM procedures effective 01/01/90. The
concurrence among all parties participating
The form is prepared whenever fixed stan- form is prepared when reporting the total
in a given meeting based on the "walkth-
dards, implemented for a new quarter, amount of administratively resolved losses rough" of a new or proposed modification to
changed after the quarter began. (A reason (less than $750) per Delegation Order 115. a deliverable. (A deliverable is a software
for revising the standards could be that R:R:A Internal Use development lifecycle product (SDLC); i.e.
gross errors were made in setting the base ESPs,PRPS, RAPs, etc.) ISM:QA:I Inter-
point/fixed standards.) 9207 11144J Each nal Use
W:CAS:SP:PM:M Internal Use 01/1990 Destroy Prev Issues Upon Rec
Semi-annual Report of Administrative 9220 11499V Each
9200 11124R Each Resolution of Losses in the Accounts of 12/1989 Destroy Prev Issues Upon Rec
10/1989 Destroy Prev Issues Upon Rec Accountable Officers Walkthrough Comments
DIS/RPS On-Line Review Recordation Form 9207 is an outgrowth of changes in Form 9220 is used by walkthrough parti-
Sheet IRM procedures effective 01/01/90. The pants to record each participant's disagree-
Form 9200 is a component of the Total form is prepared when reporting the total ment with the group consensus. A
Evaluation Performance System (TEPS). amount of administratively resolved losses walkthrough is a review by the users, de-
velopers, and testers of computer programs
The form is prepared by Quality Reviewers per Delegation Order 229. R:R:A Internal
or systems to verify and validate its worka-
to document any errors of the data tran- Use
bility. ISM:QA:I Internal Use
scriber during an on-line review. The re-
view results are transmitted to the manager, 9215 11567M Each
9221 11498K Each
who then discusses it with the employee. 09/1990 Destroy Prev Issues Upon Rec 12/1989 No Previous Issue
R:R:Q Internal Use Exempt Organizations Charitable etc. Walkthrough Notification
The checksheet form will be used in a spe- Form 9221 is used by presenters to notify
9202 A 23203F Each cial emphasis examination program to ad- participants of a scheduled walkthrough. A
11/1996 No Previous Issue dress congressional concerns. It will be walkthrough is a review by users, develop-
Field Request for Restoration of Annual completed by revenue agents from exempt ers, and testers, of computer programs or
Leave organizations key district offices. the infor- systems to verify and validate its workabil-
This form used by the Southeast Region mation will subsequently be compiled and ity. IS:PA:ES:SD Internal Use
Transactional Processing Center. Used to analyzed by national office (a) for response
process requests for restoration of annual to congress. CP:E:EO:FC Internal Use 9222 11501W Each
leave that could not be taken before the end
File Communication Status Report
of the year. Form 9202 is for national office
9216 11495D Each Form 9222 is used and kept by prgrammer
employees and this form is for use by em- analysts as file documentation, showing
ployees in the field. DSS:CAD:P:TK In- 01/1990 Destroy Prev Issues Upon Rec
where their programs or files interconnect
ternal Use Program Warranty Procedures (PWP)
with other programmer's programs, sys-
Checklist tems, etc. ISM:QA:I Internal Use
9204 11141C Each The Program Warranty Procedures check-
01/1990 Destroy Prev Issues Upon Rec list will be a form regularly used once the 9223 11503S Each
Documentation for Losses and IRM 2553.12 goes through the clearence 12/1989 Destroy Prev Issues Upon Rec
Shortages process. Form 9216 is prepared by pro- Unit Test Plan Checklist
Form 9204 is an outgrowth of changes in grammers to certify that Computer Services Form 9223 is a checklist used in developing
the IRM procedures effective 01/01/90. It coding and testing standards for a new or a unit test plan for a computer program or
standardizes the format a preparer uses to modified program have been met. system. It is used to establish goals and
summarize all information required in a ISM:QA:I Internal Use objectives, to schedule, implement, and
case file. This provides IRS with a ready check the plan. It is developed by the pro-
9217 11494S Each grammer analyst, reviewed by the project
reference when requesting relief from the
12/1989 Destroy Prev Issues Upon Rec leader, and when approved, becomes part
Government Accounting Office for any type
Management Control Review of the project support documentation.
of loss, (i.e., deposit discrepancy, embez- ISM:QA:I Internal Use
zlement, etc.) R:R:A Internal Use Form 9217 is used by Information System
Managers (ISM) to certify that a Quality 9224 11504D Each
9205 11142N Each Assurance review has been appropriately 12/1989 Destroy Prev Issues Upon Rec
01/1990 Destroy Prev Issues Upon Rec conducted. It is kept in the project notebook Generic Code Inspection Checklist
Documentation Checksheet by the ISM project manager. Form 9224, Generic Code Inspection
Form 9205 is an outgrowth of changes in ISM:QA:I Internal Use Checklist, is used by computer program-
the IRM procedures effective 01/01/90. The mmers or code reviewers as a checklist to
form is designed in the checkbox format to 9218 11497Z Each avoid or detect common errors in program-
remind the preparer to be sure that all items 01/1990 Destroy Prev Issues Upon Rec ming. ISM:QA:I Internal Use
required are indeed in a case file before Efficiency Test Report
requesting relief from the General Account- Form 9218, Efficiency Test Report, is a form 9225 11502H Each
used in review of computer resources, 12/1989 Destroy Prev Issues Upon Rec
ing Office due to losses from either dis-
run/rerun frequency, and processed data Structured COBOL Code Inspection
crepancies or embezzlements.
volumes for selected program(s) from a Checklist
R:R:A Internal Use Form 9225 is a checklist used by computer
software system. It is used by Computer
programmers to avoid or detect common
Performance Evaluation (CPE) staff.
programming errors in COBOL programs.
ISM:QA:I Internal Use ISM:QA:I Internal Use
F-83
Forms
9231 11896S Each 9248 10527S Each 9290 12589K Each
Collection - Employment Tax Agreement to Extend the Time to File a State and Local Income Tax Refund
Examination Handling/Routing Petition For Adjustment by the Tax (SITR) Worksheet
Instructions Matters Partner... Form 9290 is a worksheet designed to aid
tax examiners in the Underreporter Unit to
Instruction form for Collection in the handl- Statute permits extension of time to file pe-
determine the taxable amount of State and
ing and routing of Employment Tax Exam- tition. This form is used by the Tax Matters Local income taxes. T:C:I:U Internal Use
ination CO:O:CP Internal Use Partner to file a petition after date specified
in I.R.C. 6228 (a) CC:AP:FS General Ad-
9234 11924Z Each min Public Use 9296 12592H Each
The Spirit of America is in the Heart of 9255 10474Q Each Resources Management Key Indicators
its Volunteers 12/1991 Destroy Prev Issues Upon Rec Form 9296 is used in the servicewide Re-
Form 9234, Taxpayer Education Certificate Magnetic Media Shipment Control sources Management Information Tracking
of Appreciation, is to be used with Form Document System (REMITS) project. M:R Internal
9234A, TPE Years of Volunteer Service Form 9255 is used to track magnetic media Use
Seals, to be presented to Taxpayer Educa- shipments made between all service cen-
tion Program Volunteers. ters and the Detroit and Martinsburg Com-
9297 12826E Each
W:CAR:SPEC:PPD:E General Admin puting Centers. ISM:S:O:A Internal Use
Summary of Taxpayer Contact
Public Use Form will facilitate communication with the
taxpayer. Revenue Officers will use the
9234 A 12023P Pad 9257 10358P Each sheet to provide the taxpayer with a list of
01/2002 Use/Issue Prev Issue First 07/1991 No Previous Issue required actions. Taxpayers can than refer
Years Of Volunteer Service (Seals) Installment Agreement Routing Sheet to the sheet to ensure that all necessary act
Form 9234-A is a sheet of 28 pressure Form 9257 was designed to provide a more ions are completed by the deadlines set and
sensitive seals. The sheet contains five 1 efficient routing system for transmitting in- thus facilitate resolution of their account and
year seals, five 2 year seals, five 3 year stallment agreements from Service Centers avoid the need for enforcement action.
seals, three 4 year seals, three 5 year to District Offices. OP:C:A:A Internal Use S:C:CP:FP:CGP Internal Use
seals, three 10 year seals, two 15 year
seals and two 20 year seals. These seals 9298 12701I Each
9262 10728F Each 04/1992 Destroy Prev Rev. Immediately
are to be used with Form 9234, Catalog
07/1990 No Previous Issue Wastepaper Disposal Authorization
Number 11924Z. Form 9234 is a certificate Form 9298 will be initiated by the distrib-
to be presented to Taxpayer Education Daily Federal Reserve Bank (FRB)
ution centers Inventory Unit to alert the
Program Volunteers for their years of vol- Verification Record Balancing Sheet
warehouse and order fulfillment areas that
unteer service. Form 9262 is used by Accounting Branch they must begin disposing of a particular
W:CAR:SPEC:PPD:E Other Public Use FTD (Federal Tax Deposit) unit personnel. printed product. W:CAR:MP:M:L Internal
The form enables the preparer to ensure Use
that all Federal Reserve Bank (FRB) verifi-
9234 B 21570F Sheet cation tapes and replacement forms were 9299 12700X Each
05/2000 Destroy Prev Issues Upon Rec processed and matched against the related 10/1990 No Previous Issue
VITA/TCE Seals deposit tickets. S:CAS:B:R Internal Use Disposal Pickup Record
Item used in conjunction with Form 9234 This form is used by distribution centers
Certificate. Given to Volunteer Income Tax personnel to record the weights of waste-
9268 12313W Each paper. One form 9299 must be completed
Assistors and Tax Counseling for the El-
05/1990 Destroy Prev Issues Upon Rec for each truckload. HR:F:P Internal Use
derly Volunteers.
W:CAR:SPEC:PPD:E Other Public Use DARTS Distribution Schedule Request
This form is to be used by Distribution 9302 12683X Each
Analysts/Clerks in all field offices to order 10/1990 No Previous Issue
9241 11970N Each distribution schedules and lists from the ESP Correction/Reject Sheet
02/1990 No Previous Issue designated contractor. HR:F:P:O Internal Used to provide explanations of returns
IRS Voluntary Leave Bank Program Use which ESP could not process due to errors
Leave Recipient Authorization in preparing closing documents, reports,
Form 9421 is a Leave Bank Program Au- 9276 12371C Each etc. which is sent to originating group.
thorization and is used to convey approval 04/1997 Destroy Prev Issues Upon Rec IN:C:P Internal Use
of voluntary leave to an employee. Used Request for Economic Assistance
by participating employees in the Leave This form standardizes referrals or requests 9308 12702T Each
for economic assistance. OP:EX:C Inter- 11/1990 No Previous Issue
Bank Program. HR:H:S:B Internal Use EPMF Plan Data Change Request
nal Use
Forms will be used to make corrections and
9287 12759Y Each changes to the EP master file (EPMF)
9247 10456U Each OP:E:FS Internal Use
03/1991 No Previous Issue 10/1990 No Previous Issue
Agreement to Extend the Time to File a Odometer Disclosure Statement 9314 12779Q Each
Petition for Adjustment by Notice Form 9287 is used as a means to verify 12/1990 Destroy Prev Issues Upon Rec
Partner... odometer reading of vechiles upon transfer Classification Checksheet for
Statute permits extension of time to file pe- of ownership. S:C:CP:FP:E Internal Use Cooperatives
tition. This form is used by the Notice The form is to classify forms 990-C, Farm-
Partner to file a petition after the date spe- ers Cooperative Association Income Tax
cified in I.R.C. 6228 (b). CC:AP:TS Gen- Return, for examination potential. It is also
used to classify forms 1120 filed by taxable
eral Admin Public Use
farmers cooperatives. CP:E:FC Internal
Use
F-84
Forms
9325 12901K Each 9340 13251T Each 9355 13216M Each
Acknowledgement & General Correspondence Status Report for Barred Statute Report
Information for Taxpayer Who File Returned SSA Cases (Case Types 3, 5, Form 9355 is used by the Returns Proc-
Returns Electronically 7, 8 or Gen. Code S) essing, Collection, and Taxpayer Service
Form 9325 is completed by electronic filers Form 9340 is used to monitor and report the functions in lieu of Form 3999, Statute Ex-
and given to each taxpayer who files an progress of returned SSA (Social Security piration Report. The form is prepared by
electronic Form 1040, U.S. Individual In- Administration) cases. The information is
the organization responsible for failing to
come Tax Return. The form is given to the provided to SSA to ensure proper resolution
take the proper action necessary to protect
taxpayer to acknowledge electronic filing of of the returned cases. R:C:I:C Internal
Use the statute of limitation timeframe on a tax-
the return and to provide an in-depth ex-
planation of the system. Form 9325 is is- payer's account. The completed Form
sued to the taxpayer along with Form 8453, 9345 13252E Each 9355, showing all pertinent data concerning
U.S. Individual Income Tax Declaration for 12/1992 Destroy Prev Issues Upon Rec the failure to assess tax before the statute
Electronic Filing. W:E:IEF:CMMB Tax Editorial Change Request expiration date, is submitted to the service
Related Public Use Form 9345 is for use in reporting printing center director. R:R:T:M Internal Use
or typographical errors and incorrect IRM
9327 12935Q Each references. The form is an alternative to 9361 13306R Each
02/1993 Destroy Prev Issues Upon Rec use of Form 5391, Procedures/Systems 01/2001 Destroy Prev Issues Upon Rec
Nonassertion Recommendation of Change Request, which is used to docu- Criminal Investigation Health
Uncollectible TrustFund Recovery ment proposed changes to established Improvement Program Certificate of
Penalty or of Uncollectible Personal programs or IRMs. OP:C:A Internal Use Participation
Form 9327 is to be used when Trust Fund Form 9361 is presented to the Special
Recoverty Penalty will not assesed based Agent who committed to the Criminal In-
on lack of collectibility. OP:CO:C:SP In- 9345 A 10870C Each vestigation Health Improvement Program
ternal Use 09/1992 No Previous Issue
and subsequently accomplished the desired
Editorial Change Request
personal fitness goals. CI:S:RPE Internal
9335 13246A Each Form 9345-A is for use in reporting printing
01/1992 Destroy Prev Issues Upon Rec or typographical errors and incorrect IRM Use
CAWR Form W-2c Information references. The form is an alternative to
Form 9335 is designed to meet the Tax- use of Form 5391, Procedures/Systems
9362 13307C Each
Change Request, which is used to docu- 01/2002 No Previous Issue
payer Compliance Program requirement
to provide volumes of Form W-2c case ment proposed changes to established Certificate of Appreciation
counts to the National Office on a monthly programs or IRMs. It is a duplicate of Form This certificate of appreciation will be given
basis. The cumulative data on the form al- 9345 with the exception of an address being to specific banks and/ or business employ-
lows monitoring the total of Forms W-2c, added. CO:O:1 Internal Use ees in recognition for assisting CID by re-
Statement of Corrected Income and Tax porting suspicious activities and
Amounts, received as a result of CAWR 9351 13168N Each cooperating in ongoing investigations (sup-
(Combined Annual Wage Reporting) recon- 03/2002 Destroy Prev Issues Upon Rec port in the Title 31 and 8300 program ar-
ciliation. OP:C:A:CP:R Internal Use TE/GE AIMS Inventory Validation eas.) CI:S:RPE Internal Use
Discrepancy List #1
9336 13247L Each To ensure that the information on AIMS 9365 13444G Each
09/1991 No Previous Issue (Audit Information Management System) is 07/1991 No Previous Issue
CAWR Research Request accurate, each EP/EO function responsible Application to Proceed in Forma
Form 9336 is filled in by tax examiners to for open accounts is required to do a com- Pauperis
order various research data necessary to plete inventory validation at least one time Form used as a application to proceed in
work CAWR (Combined Annual Wage Re- per fiscal year. Each function compares the Forma Pauperis (Waive Bond Based on
porting) cases. R:I:I:C Internal Use information on the inventory validation list-
Poverty). Form used regarding forfeiture
ing with the physical inventory of accounts
9337 13248W Each actions. CI:S:RPE Internal Use
held. Form 9351 is generated by the service
11/1994 Destroy Prev Issues Upon Rec center for cases on the IVL, Inventory Vali-
Social Security Administration (SSA)
9367 13344F Each
dation List, that are not in the physical in-
Reconciliation Referrals ventory of a group or function. It is used to
Form 9337 is prepared by tax examiners Worksheet for Taxable Incomes that
find the error rate of that particular group
who, when working on returned SSA cases, or function. T:BSP Internal Use Exceed the Tax Rate Schedule
find they need to know whether or not a Limitations
taxpayer filed their Form W-2, Wage and 9352 13169Y Each Form 9367 is a worksheet used by tax ex-
Tax Statement, with SSA. The form, which 03/2002 Destroy Prev Issues Upon Rec aminers in the Underreporter area to deter-
is transmitted via facsimile machine, is used TE/GE AIMS Inventory Validation mine the tax rate for taxable incomes that
to request SSA to research their records to Discrepancy List #2 exceed the TY-89 Tax Rate Schedule limi-
determine if the taxpayer subsequently has To ensure that the information on AIMS tations. T:C:I:U Internal Use
filed Form W-2 with them. T:C:I:C Internal (Audit Information Management System) is
Use accurate, each EP/EO function responsible 9369 13369A Each
for open accounts is required to do at least 06/1991 No Previous Issue
9339 13250I Each one complete inventory validation per fiscal Authorization to Directly Contact
08/1991 No Previous Issue year. Each group or function compares the Partners (Shareholders)
IMF Correspondence Status Report for information on the inventory validation list- Authorization must be obtained from the
Form W-2c Cases ing with the physical inventory of accounts counsel of record before sending agree-
Form 9339 is used to monitor and report held. Form 9352 is generated by the ser- ment forms directly to partners (sharehold-
correspondence relative to Letters 2474C vice center on cases which are in the phy- ers) in a docketed TEFRA case. I. D. was
and 2448C on CAWR (Combined Annual sical inventory but not on the IVL, Inventory
made to all appeals offices under File No.
Wage Reporting) Form W-2c, Statement of Validation Listing. It is used to find the error
232.6. CC:AP:TS Tax Related Public Use
Corrected Income and Tax Amounts, cases. rate for that particular group or function.
R:C:I:C Internal Use T:BSP Internal Use
F-85
Forms
9370 (C) 13388H Sheet 9390 13838G Each 9436 14562N Each
Backorder Notification Postcard Fiscal Year Inventory Accuracy Report Special features function information for
This postcard will be used by IRS Distrib- Form 9390 is used by the Distribution Cen- proof of claim
ution Centers to inform taxpayers when tax ters to capture year to date (fiscal) inventory Form 9436 will be used by Employee Plans
forms and publications are not immediately accuracy results. HR:F:P:D Internal Use personnel in the field to confer to personnel
available. It also tells the taxpayer that no in Special Procedures Functions that a tax-
further action is required in order to receive payer under their examination has filled for
the item when it is available.
9393 14124V Each bankruptcy. This will assist Special Proce-
04/1993 Destroy Prev Issues Upon Rec dures Function personnel to file a proof of
W:CAR:MP:M:L Internal Use
Schedule of Adjustments for Appeals claim with the Bankruptcy Court.
9371 13396H Each Case Memo (ACM) CP:E:FC Internal Use
02/1992 No Previous Issue This form will be used in some appeals
cases. CC:AP:FS Internal Use 9439 14579I Each
Employee Rights Under the Debt
Collection Act of 1982 10/1999 Destroy Prev Issues Upon Rec
9394 14125G Each Collectibility Evaluation Form
Form 9371 is necessary to implement Pub- 12/1991 Destroy Prev Issues Upon Rec
lic Law 97-365 and new service wide em- This item is used to deterimine the potential
Brief Narrative for Appeals Case Memo that exists for collecting revenue from a
ployee separation clearance procedures. This form will be used in some appeals
HR:H:S Internal Use taxpayer (corporate and/or individual).
cases. CC:AP:FS Internal Use OP:EX:CS:SCP Internal Use This prod-
9374 13445R Each uct may not be ordered by the general
9398 14144N Each
07/1991 No Previous Issue 12/1991 No Previous Issue public
Notice of Results of Security Inspection Contract Administration
The notice of Results of Security Inspection
9440 14580J Each
This form consists of 54 pages (adhesive
is a form used by Internal Revenue Service bound) containing 27 different Parts
Taxpayer Levy Source and Contact
security officers nationwide. Compliance (forms), each pertaining to contract admin-
Information
reviews are conducted by the security offi- istration. M:P:C Internal Use
The use of this form is referenced in part IV
cers and the employees are advised that
9409 14155U Each of the IRM (4482.6). The form provides
they have committed a violation. spaces for collecting information about pri-
A:RE Internal Use 03/1997 Destroy Prev Issues Upon Rec
IRS/SSA Wages Worksheet mary and secondary sources of Levying in-
come. OP:EX:CS:SCP Internal Use
9375 13546D Each Form 9409 will be completed by Underre-
08/1991 Destroy Prev Issues Upon Rec porter Tax Examining Clerks. After com-
pletion it will be forwarded to the Social
9445 14692C Each
Line Profile Grid 07/1992 No Previous Issue
Used to assist the ADCs in profiling the or- Security Administration for processing to
Declaration of Abandonment
der fulfillment lines. T:M:L Internal Use correct taxpayer wage records.
T:C:O:L:I Internal Use This form is crated to be signed by the
District Director within 30 days of notice of
9416 14162J Each property. Property will be declared aban-
9385 13741C Each
doned and the title will be vested in the
Employee Plan Deficiency Checksheet - United States. CI:RD:TD Internal Use
Payment Plan Requests
Attachment 11 - Employee and Matching
Form 9385, Payment Plan Requests, is 9446 (C) 14652S Each
Contributions
filled out by Returns Processing and sub- 06/1992 No Previous Issue
The PDC is used by EP agents when re-
mitted to Collections for approval of tax- (Untitled label--File Identity)
questing additional information from tax-
payer payment plans. Form 9446(c) is an untitled file identification
payers in connection with an examination
CP:CO:SC:C Internal Use or determination letter application. These label which users prepare to describe the
consist of standard paragraphs. data contained on (all types of) magnetic
9387 13835Z Each media. Any/all inquiries re the format of this
CP:E:EP:FC Tax Related Public Use
11/1991 Destroy Prev Issues Upon Rec item are to directed to the originator (Gene
Cycle Count Weekly Audit Worksheet 9417 14163U Each Small, 202/501-3200 ext. 3702).
Form 9387 is used by the Distribution Cen- 12/1998 Destroy Prev Issues Upon Rec M:I:E:CP:O Internal Use
ters to capture weekly cycle count results in Employee Plan Deficiency Checksheet -
a consistent manner. HR:F:P Internal Use Attachment 12 - Sect. 401(k) 9447 14673V Each
Requirements 01/1993 Use/Issue Prev Issue First
The PDC is used by EP agents when re- Time and Attendance Record
9388 13836K Each questing additional information from tax- Form 9447 has been created for the IRS
11/1991 Destroy Prev Issues Upon Rec payers in connection with an examination conversion to the TIMIS Personnel/ Payroll
Inventory Adjustment Log or determination letter application. These System and the implementation of
Form 9388 is used by the Distribution Cen- consist of standard paragraphs. PC-TARE, the input process/ system for
ters to record inventory adjustments in a CP:E:EP:FC Tax Related Public Use time and attendance data in TIMIS.
consistent manner. HR:F:P Internal Use M:S:P:S Internal Use
9423 14169I Each
9389 13837V Each Collection Appeal Request 01/1993 No Previous Issue
11/1992 Destroy Prev Issues Upon Rec Form 9423, will be used by taxpayers or Time and Attendance Record (Special
Cycle Count Daily Audit Worksheet their representatives to appeal a collection Use T & A)
Form 9389 is used by the Distribution Cen- action against them. The following actions Form 9448 was created for IRS conversion
ters to capture daily cycle count results in may be appealed with this form:Notice of to the TIMIS Personnel/Payroll System and
a consistent manner. HR:F:P:D Internal Federal Tax Lien, Levy, Seizure, or termi- the implementation of PC-TARE, the input
Use nation of an Installment Agreements. process/system for time and attendance
AP:G:O Tax Related Public Use data in TIMIS. M:S:P:S Internal Use
F-86
Forms
9449 14675R Each 9467 14844U Each 9476 14890I Each
02/1997 Use/Issue Prev Issue First 10/1992 No Previous Issue 02/1994 No Previous Issue
Time and Attendance Record Inventory Q.A. Worksheet - Stock Universal Wiring Services - Site
(Corrected/Amended T & A) Movement Order (SMO) Function Requirements - Site Inspection
Form 9449 was created for the IRS Con- This form is to be used by Quality Review This initial issuance of Form 9476 replaces
Clerks for on-site sample reviews for all and supersedes the unnumbered draft for-
version to the TIMIS Personnel/Payro ll and
mat exhibited in the 1992 version of Docu-
the implementation of PC-TARE, the input three distribution centers.
ment 7281, Universal Wiring Handbook.
process/system for time and attendance W:CAR:MP:M:L Internal Use The form, which is one of a series (Forms
data in TIMIS. M:S:P:S Internal Use 9472 thru 9476 and 9644), is for completion
9472 14868E Each
by the Government representative located
9452 14695J Each 02/1994 No Previous Issue at the site being inspected for compliance
11/2001 Destroy Prev Issues Upon Rec Universal Wiring Services--Site with universal wiring standards.
Filing Assistance Program (Do you have Requirements General IS:N:D:T:F Internal Use
to file a tax return?) This initial issuance of Form 9472 replaces
This form will be used at VITA, Tax Coun- and supersedes the unnumbered draft for- 9486 14944V Set
seling for the Elderly (TCE) and District mat exhibited in the 1992 version of Docu- 11/1992 Use/Issue Prev Issue First
Walk-in sites where taxpayers are assisted. ment 7281, Universal Wiring Handbook. Information Systems Add/Delete/Change
It will help individuals determine if they are The form is one of a series (Forms 9472 Request
thru 9476 and 9644) for completion by au- Form 9486 is to be used to add, delete or
required to file a tax return or not.
thorized Service telecommunications per- change information within the IRS Auto-
OP:FS:S:P:I Tax Related Public Use mated Information System (AIS).
sonnel when complying with the
IS:D:I:ICS Internal Use
9453 14702N Each requirements for universal wiring a facility.
09/1992 No Previous Issue IS:N:D:T:F Internal Use 9489 15001F Each
Federal Tax Deposit Tracer History 09/1999 Destroy Prev Issues Upon Rec
Sheet 9473 14869P Each Contractors ID Media Request
This form was created for the purpose of 02/1994 No Previous Issue This form is filled in by contractors working
recording information that is relative to Universal Wiring Services--Site for the IRS, and then turned in to the COTR
tracing missing Federal Tax Deposit pay- Requirements - Single Floor that oversees the contract the contractor is
ments. R:R:A:DE Internal Use Environment working on. The COTR completes their
This initial issuance of Form 9473 replaces section and returns the form to Safety and
9465 14842Y Each and supersedes the unnumbered draft for- Security for processing. The primary use
12/2001 Destroy Prev Issues Upon Rec mat exhibited in the 1992 version of Docu- of the form is to provide a photo ID for the
Installment Agreement Request ment 7281, Universal Wiring Handbook. contractor to use in gaining access to IRS
The form is one of a series (Forms 9472 facilities. The form tracts who receives
Form 9465 is an Installment Agreement
thru 9476 and 9644) for completion by au- Photo IDs, parking permits, proximity cards,
Request for the taxpayer to provide identi- etc. A:RE:A:O3:HQ:SS:MB Internal Use
fying account information and financial abil- thorized Service telecommunications per-
ity to enter into an installment agreement sonnel when complying with the
arrangement. The form will be used by the requirements for universal wiring a facility. 9490 15003B Set
IRS to establish a payment plan for taxes IS:N:D:T:F Internal Use 02/1993 No Previous Issue
owed. W:CAR:MP:FP:F:I Tax Form or Waiver Extending Statutory Period for
Instruction
9474 14888W Each Assessment of Personal Liability for
02/1994 Special Handling/See Remarks Excise Tax
9465 (SP) 20606M Each Universal Wiring Services - Site This form is used as a supporting document
05/1995 No Previous Issue Requirements - Telecommunications for the assessment of excise tax against
Installment Agreement Request (Spanish Equipment Room individuals. S:C:CP:FP:E Tax Related
Version) This initial issuance of Form 9474 replaces Public Use
Form 9465 (SP) is an Installment Agree- and supersedes the unnumbered draft for-
mat exhibited in the 1992 version of Docu- 9491 15005X Each
ment Request for the taxpayer to provide 12/1992 No Previous Issue
identifying account information and financial ment 7281, Universal Wiring Handbook.
The form is one of a series (Forms 9472 Questionnaire Relating to Employer's
ability to enter into an installment agree- Federal Excise Tax Matters
ment arrangement. The form will be used thru 9476 and 9644) for completion by au-
This item is used as a supporting document
by the IRS to establish a payment plan for thorized Service telecommunications perfor the assessment of excise tax against
sonnel when complying with the individuals. CO:O:1:SP Tax Related
taxes owed. CP:CO:O:I:SC Internal Use
requirements for universal wiring a facility. Public Use
IS:N:D:T:F Internal Use
9466 14843J Each 9492 15007T Each
02/1994 Special Handling/See Remarks Recommendation re: Personal Liability
Inventory Quality Assurance Worksheet
Universal Wiring Services - Site for Excise Tax
- Receipt Putaway Function
Requirements - High-Rise/Campus This item is used as a supporting document
This form is to be used by Quality Review for the assessment of excise tax against
Environment
Clerks for on-site sample reviews for all individuals. OP:CO:C:SP Tax Related
This initial issuance of Form 9475 replaces
three distribution centers. Public Use
and supersedes the unnumbered draft for-
mat exhibited in the 1992 version of Docu-
9493 15009P Set
The form is one of a series (Forms 9472 Proposed Assessment of Personal
thru 9476 and 9644) for completion by au- Liability for Excise Tax
thorized Service telecommunications per- This item is used as a supporting document
sonnel when complying with the for the assessment of excise tax against
requirements for universal wiring a facility. individuals. S:C:CP:FP:E Tax Related
IS:N:D:T:F Internal Use Public Use
F-87
Forms
9494 15011B Set 9511 A 16228I Each 9530 15607Z Each
Request for Assessment of Personal Entry Level Self-Assessment of Marksman Certificate
Liability for Excise Tax Readiness This award is given to special agents who
This product is used to assess the personal Form 9511-A is filled out by personnel to achieve a score of 70 to 84 during quali-
liability of excise tax against individuals. help assess a management applicant's own fication. This form is signed by a Branch
S:C:CP:FP:E Tax Related Public Use skills, knowledge and abilities in becoming
Chief. CI:S:T:A Internal Use This prod-
a manager. A:PS:PM Internal Use
uct may not be ordered by the general
9495 15015T Set
public
02/1993 No Previous Issue 9512 14589E Each
Personal Liability for Excise Tax - File 04/1993 No Previous Issue
MAP Entry Level Resume 9533 15685X Each
Transmittal 04/1993 No Previous Issue
Form 9512 was created due to the MAP
This item is used as a supporting document Lockbox Information Requests
(Management Achievement Program ) pro-
for the assessment of excise tax against gram being extended. It is designed to help This form is needed to ensure all required
individuals. S:C:CP:FP:E Tax Related you assess your skills, knowledge and abil- info is obtained and documente from lock-
Public Use ities as they relate to your readiness to be- box banks. T:S:C:L Internal Use
come a manager. Potential candidates fill
9498 15096Y Each this out as their resume. Form 9512 is 9535 15687T Each
11/1992 No Previous Issue available as a fillable PDF file and can be 05/1993 No Previous Issue
Employee Separation Form accessed through Record of Lockbox Discovered
This form is to provide information to The WWW.PUBLISH.NO.IRS.GOV
Frick Company, which will be used in de- Remittances and Correspondence
A:PS:M Internal Use
termining eligibility for unemployment ben- This is needed to ensure all required infor-
efits. HR:H:S Internal Use 9512 A 16250M Each mation is obtained and documented by the
08/1993 No Previous Issue lockbox banks. T:S:C:L Internal Use
9500 15108F Each Entry Level Resume
11/1993 Destroy Prev Issues Upon Rec Form 9512-A is filled out by prospective 9556 15870A Each
Program Analysis System (PAS) Notices management personnel to highlight their 09/1993 No Previous Issue
(CP) Data Collection Instrument (DCI) career accomplishments and achievements. System Change Request (SCR) Input
This form reflects the fundamental elements Form 9512 A is available as a fillable PDF Record
of Program Analysis System error identifi- file accessable through Form 9556 is used by designated origina-
cation when reviewing Notices for accuracy WWW.PUBLISH.NO.IRS.GOV. tors to request Distribution Center Systems
and clarity. The results of the analysis, de- A:PS:M Internal Use (CIDS) software modifications. Once the
tailing the errors in codes are entered by the request is approved, the information is input
service centers on the Data Collection In-
9526 15603H Each to the CIDS System Change Request sub-
strument. T:T:S:N Internal Use system. Complete instructions are in IRM
Distinguished Expert Award
Form 9526 is signed by the Director, Crimi- 1(17)5(22):(20)30. HR:F:P:D3 Internal
9501 15133Q Pad
nal Investigation, and awarded to those Use
special agents who achieve a perfect rating
COMPA Worksheet of 100 in the Standard Qualification Course. 9557 15871L Each
This is an internal use form for all IDRS CI:S:T:A Internal Use 09/1993 No Previous Issue
users in Service Centers and District Of- System Change Request (SCR)
fices. THe form is used to manually com- 9527 15602W Each Comment Input Record
pute penalty and interest when an account 10/1999 Use/Issue Prev Issue First Form 9557 us used as an optional attach-
is not on IDRS. HR:T:C:TR Tax Related Sharpshooter Award ment if additional space is needed for items
Public Use This award is given to special agents who (5) and (6) on Form 9556. Complete in-
achieve a score of 85 to 94 during quali- structions are in IRM 1(17)5(22):(20)30.
9504 15231V Each fication. This form is signed by a Branch HR:F:P:D3 Internal Use
01/1993 No Previous Issue Chief. CI:S:T:A Internal Use This prod-
Techincal Case History uct may not be ordered by the general 9564 15928F Each
This form used to list chronologically all public
pertinent substantive and procedural ac- EP/EO EQMS Examination standard
tions taken for Techincal Case History. 9528 15604S Each
12/2001 Destroy Prev Issues Upon Rec rating form
CP:E:EO Internal Use
Expert Award For use in establishing quality of EP/EO
9505 15249B Each Form 9528 is a certificate given to those Examination cases. CP:E:EO:FL Internal
02/1993 No Previous Issue Special Agents who score a 95 to 99 rating Use
Examination Data Sheet Nonfiler and in the Standard Qualification Course. The
CBRS Information form is signed by both the certifying range 9565 15929Q Each
This form is used to capture data for re- officer and the Special Agent in Charge 09/1998 Destroy Prev Issues Upon Rec
(SAC) of Field Operations. NOTE: This item EP/EQMS Determination Letter
search purposes on (1) the impact of the
is not to be issued to the general public. Standards rating form
Nonfiler strategy on Nonfilers. (2) usage of
CI:S:T:A Internal Use For use in establishing quality of EP Deter-
the currency and Banking Retrieval System
to indentify Nonfilers. CP:EX:CS:MI In- mination Letter Cases. CP:E:FC:CI Inter-
9529 15605D Each
nal Use
ternal Use 10/1999 Destroy Prev Issues Upon Rec
Marksmanship Award
9509 15275X Each This award is given to special agents for
9566 15930R Each
notable marksmanship achievements
Examination - Action 61 and/or contributions to the firearms pro- EQ EQMS Determination letter standards
Examination will used Action 61 form for gram. This form is signed by the Assistant rating form
reviews and no longer be using Form 9328 Commisioner. CI:S:T:A Internal Use This For use in establishing quality of EO Deter-
for Action 61 reviews. EX:Q:S:Q Internal product may not be ordered by the gen- mination letter cases. CP:E:EO:FL Inter-
Use eral public nal Use
F-88
Forms
9606 20463F Each 9638 20613B Each 9668 20891B Each
Taxable Parking Benefits Employee Benefit Plan Coverage & Diesel Fuel Equipment Penalty for
Form 9606 is to be sent to all IRS employ- Nondiscrimination Requirements: Taxable Use
ees who are assigned parking spaces that Defined Benefit Plans Dyed diesel fuel nontaxable use only, pen-
are now subject to taxes under the Energy worksheet 5A determination of qualification,
alty for taxable use. off highway not legal for
Policy Act of 1992. M:S:RE Internal Use employee benifit plan coverage and non-
discimination req. CP:E:EP:FC Internal motor vehicle use tags. IR 4083
Use CP:EX:ST Internal Use
9610 20484I Each
9677 20983C Each
02/1994 No Previous Issue 9639 20614M Each
Record of Approved Leave - Family and 12/1998 Destroy Prev Issues Upon Rec 08/1994 No Previous Issue
Medical Leave Act Employee benefit Plan, Permitted Taxpayer asset information
Form 9610 is used by IRS Headquarters Disparity, Worksheet 5B Determination Form 9677 is to assist CO in locating tax-
employees to keep a record of approved of Qualification payer assets. OP:EX:CS:MI Internal Use
leave under the Family and Medical Leave worksheet 5B CP:E:EP:FC Internal Use
Act. HQ:HR:MP Internal Use
9681 21000C Each
9611 20486E Each 9640 20616I Each 12/1995 Destroy Prev Issues Upon Rec
07/1997 No Previous Issue 12/1998 No Previous Issue Internal Revenue Service (IRS) Employee
Application for Leave Under the Family Employee plan deficiency checksheet Performance/Attrition Data
and Medical Leave Act 5A, coverage & nondiscrimination
This scan form is under Strategic Initiative
Form 9611 is used by IRS Headquarters requirements: defined contrib.
employee plan deficiency cheeklist 5A, ERR-12 a recruitment and retention track-
employees to apply for leave under the Fa- ing system is to be developed. Per origina-
mily and Medical Leave Act. coverage and nondiscrimination req De-
fined contribution plans CP:E:EP:FC Tax tor, this project is complete and no longer
HQ:HR:MP Internal Use
Related Public Use an active data base. Therefore the form is
9619 20516H Each obsolete. SER:DSS:SPM Internal Use
01/1994 No Previous Issue 9644 20711G Each
Notification of Probationary Period 02/1994 No Previous Issue 9686 21010Y Each
Document (NOPPD) Universal Wiring Services - Site 09/1996 Use/Issue Prev Issue First
Form 9619 will be completed by staffers Acceptance Test (SAT) Merit Promotion Questionnaire (MPQ)
and given to employees who are required This initial issuance of Form 9644 replaces Form 9686 is used by all internal applicants
to serve a one year probationary period. It and supersedes the unnumbered draft for- who are applying for a position through the
mat exhibited in the 1992 version of Docu- Merit Promotion Program. The form is used
will serve as an official notification record.
A:PS:PM Internal Use by employees to document their experi-
The form is one of a series (Forms 9472
thru 9476 and 9644) for completion by au- ence, education and other information that
9620 20517S Each is used for consideration in the Merit Pro-
03/1998 Destroy Prev Issues Upon Rec thorized Service telecommunications per-
sonnel when complying with the testing motion Program. This revision provides an
Race and National Origin Identification employee the opportunity to list all relevant
procedures requirements for universal wir-
Form 9620 is used to collect race and na-
ing a facility. IS:N:D:T:F Internal Use experiences as it relates to the vacancy.
tional national origin identification from ap-
plicants. The form allows the service to N:ADC:H:P:S Internal Use
9655 20817V Each
determine its applicant/employee pool and
thereby enhance its recruitment plan.
06/1994 No Previous Issue 9689 21038A Each
DFI Case History Worksheet 09/1994 No Previous Issue
A:PS:PM General Admin Public Use Examination field office employees will use Early intervention daily time report
this product as part of the DFI Diesel Fuel The Form 9689 is use for employee for
9629 (C) 20560Z Each Dyeing/ Diesel Dyeing Project. This law was
03/1994 No Previous Issue there daily time utilization report.
passed under OBRA 93. CP:EX:ST:E In-
CA-1 File Identification Label CP:CO:O:CI Internal Use
ternal Use This product may not be or-
Form 9629 is designed for the Martinsburg dered by the general public
Computing Center (MCC) CA-1 automated 9698 21151U Each
library system used to manage ESA (En- 9664 20865F Each 05/2000 No Previous Issue
terprise System Archi- tecture) tape vol- 06/1995 Destroy Prev Issues Upon Rec Martinsburg Computing Center Internal
umes. (ESA is the operating system on IBM Performance Appraisal Form Revenue Protective Officer Log
compatible mainframes.) MCC uses Form This form is used by Chief Counsel man- Form 9698 is used by Martinsburg Com-
9629 on outgoing media only. Form is not agers when giving performance appraisals puting Center to record incidents which
restricted to only Martinsburg. Other inter- to their employees. CC:F&M:PPO:W In- have to be handled by the Protective Offi-
nal offices may order as needed. ternal Use cer. M:I:E:MC:P Internal Use
M:I:E:CP:O A Internal Use
9666 20882Q Each 9715 A 23767E Each
9633 20537K Each 06/1994 No Previous Issue 10/2000 Destroy Prev Issues Upon Rec
02/1994 No Previous Issue Diesel Fuel Inspector Letter Form IMDDS List and Label Request
File Search Request Inspectors request for test of diesel fuel
Form 9633 (formerly M-5762) is used by Form 9715-A is used to request IMDDS
samples. CP:EX:ST:E Internal Use
Martinsburg Computing Center to request (Internal Management Documents Distrib-
taxpayer information. ISM:M:C:S:U Inter- 9667 20889P Each ution System) list and labels.
nal Use 06/2000 Destroy Prev Issues Upon Rec T:FS:M:DFP Internal Use
Sample Bottle Seals and Identification
9637 20612Q Each Labels
12/1998 Destroy Prev Issues Upon Rec Labels will be used by Fuel Compliance
Employee Plan Deficiency Checklist Officers nationwide. The purpose of the
Attachment 5B form is to seal the fuel sample bottles for
Employee plan deficiency checksheet security reasons and to prevent spillage.
CP:E:EP:FC Tax Related Public Use S:C:CP:RC:EX Internal Use
F-89
Forms
9716 21152F Each 9779 21816U Each 9803 21866A Each
11/1995 No Previous Issue 01/2000 Use/Issue Prev Issue First 01/1997 No Previous Issue
TRAS Access Authorization Request EFTPS Business Enrollment Form Transportation Agreement (POD Hawaii
Form 9716 should be filled in by all IRS NOTE!!! ALL REQUESTS FOR INTERNAL or Alaska)
employees that travel or may potentially ORDERS FOR OVER 100 COPIES MUST This form serves as an agreement signed
travel. This form is used to gain access to CONTACT JOYCE BLAIR ON (202) by employees whose places of permanent
the electronic Travel Reimbursement and 283-0093. Form 9779, Business Enroll- residence are in the continental United
Accounting System (TRAS). This form is ment Form, the Electronic Federal Tax States but who work at posts of duty in
also used to delete and change employee Payment System, a tax payment system Alaska or Hawaii. By signing they aree to
information in TRAS. M:FI Internal Use that the Internal Revenue Service will use serve at these post of duty for a period of
This product may not be ordered by the to accept all electronically transmitted tax two years. This form was previously issued
general public payments from businesses enrollment. as ROWR-757. HR/PERSONNEL Inter-
EFTPS will use two government designated nal Use
9731 14380H Each Treasury Finanical Agents to process tax
08/1997 Destroy Prev Issues Upon Rec payments, (1) First National Bank of Chi- 9805 21868W Each
Foreign language cash award program cago Services and (2) NationsBank. Pay- 01/1997 No Previous Issue
application ments made through EFTPS must use the Records Processing Log and Timesheet
Form needed to implement foreign lan- Automated Clearing House (ACH) financial (Continuation Sheet)
network which transfers fund S:T Tax Re- This form is used by case records reviewers
guage cash award program. Form 9731 can
lated Public Use to establish accountability in the records
also be found in Doc 10289 (25158H).
processing operations. This is a continua-
CP:CI:F:M Internal Use This product
9779 (SP) 21817F Each tion sheet. Previously issued as SWR AP-
may not be ordered by the general 02/1996 Destroy Prev Issues Upon Rec 387-A. 2-97 issuance date incorrect.
public EFTPS Business Enrollment Form MSRO:APPEALS Internal Use
(Spanish Version)
9732 14191M Each
9806 21869H Each
Form 9779, Business Enrollment Form, the
Electronic Federal Tax Payment System
FOREIGN LANGUAGE CASH AWARD Customer Service Survey
(EFTPS) in spanish is the form IRS will use
PROGRAM Responding to the emphasis on quality as
to accept all electronically transmitted tax
THIS FORM IS USED BY CI AGENTS review goals, this form provides for the
payments from businesses enrollment.
WHO MAY APPLY FOR CASH AWARD OP:ETA:O:F Tax Related Public Use measurement of the quality of service given
FOR THEIR EXPERTISE IN A FOREIGN to customers. Previously issued as SWR-
LANGUAGE. FORM 9732 IS ALSO IN 9783 21820C Each 752. 2-97 issuance date incorrect.
DOC 10289 (25158h) CP:CI:F:M Internal 10/2001 Destroy Prev Issues Upon Rec M:P:R:MS Internal Use
Use This product may not be ordered by EFTPS Individual Enrollment Form
the general public Form 9783 has been revised to include the 9807 21870I Each
instructions. Therefore, Instruction 9783 01/1997 No Previous Issue
9766 21583I Each has been obsoleted. Form 9783 is the In- Appeals Transmittal and Case
02/2002 Destroy Prev Issues Upon Rec divdual Enrollment Form for the Electronic Memorandum
Survey 2002 IRS/NTEU Employee Federal Tax Payment System. EFTPS is a Previously issued as SWR AP-947
Satisfaction Survey tax payment system that the Internal Re- MSRO:APPEALS Internal Use
Survey 2002 is the annual all-employee venue Service will use to accept all elec-
survey used to measure Employee tronically transmitted tax payments from 9810 21914Z Each
Satisfaction. It is one of the components of individual enrollment. EFTPS will use two 01/1997 No Previous Issue
the Balance Measurements System. goverment designated Treasury Finanical Western Region Designation
N:CFO:O:S Internal Use Agents to process tax payments. Payments Form is used to designate "acting" execu-
made through EFTPS must use the Auto- tive, managers, and supervisors, This will
9770 21636K Each mated Clearing House (ACH) finanical net- eliminate typing office memorandums to
06/1995 No Previous Issue work which transfers fund and passes tax accomplish their designation. Previously is-
No Trespassing Notice payment information to the IRS. S:T Tax sued as ROWR 2553. MGMT.
This form is to warn unauthorized persons Related Public Use STAFF-WESTERN Internal Use
that it is unlawful for them to be in that par-
ticular area. CI:S:RPE Internal Use 9783 (SP) 21821N Each 9814 22023L Each
9771 21637V Each EFTPS Individual Enrollment Form Express Services Routing Form
06/1995 No Previous Issue (Spanish Version) Form 9814 is to be filled in by all IRS em-
Public Notice of Attachment Form 9783SP is the spanish version of ployees servicewide before shipping or
This form is to warn of Attachment by an Form 9783 which is the EFTPS Electronic mailing any package via express services.
IRS Agent, and that violators will be prose- Federal Tax Payment System which allows The form requires that specific information
cuted. CI:S:RPE Internal Use Treasury to mandate the electronic pay- be given on the express package and it is
ment method for collecting taxes. mandatory that a Branch Chief or above
T:S:C:F Tax Related Public Use sign off on the form for approval of the
shipment.
9799 21862I Each The completed form must be presented to
01/1997 No Previous Issue the IRS mailroom with the package. This
Memorandum for the File form has been created and implemented to
This form is used to document Statutory ensure that the IRS is only paying the ad-
Period of Limitation Control. Previously is- ditional funds to use express shipping ser-
sued as SWR-AP-219. The 1-97 version is vices when necessary. The form is also
the only issuance. (2-97 was shown in error required when payment for services will be
on the first ESN entry.) MSRO, made by a th OP:FS:M:P:DFP Internal
APPEALS Internal Use Use
F-90
Forms
9815 22025H Each 9856 70303I Each 9864 10918L Each
Joint Board for the Enrollment of Attachment Alert Interregional Information Systems
Actuaries (Certificate of Enrollment) Form is used to transmit return information Training Vendor Evaluation
This certificate is issued by the Joint Board to the Files Storage Area. The form is at- This evaluation form is used by training
for the enrollment of actuaries to enroll tached to the front of closed case file. The students to evaluate a automation training
aactuaries and issue proper certificates of form standardizes information for several program--training class instructed by a
enrollment to each individual. The certificate offices by consolidating it into one form. vendor. This product was converted to the
is used to provide verification of enrollment The form provides additional instructions for national numbering system and supersedes
with the IRS. Form 9815 is printed in black identifying the controlling DLN, indicates RC-C Gen 1192. M:CE:IT:CT Internal
ink on 100% cream white artificial parch- which document codes that items should Use
ment paper. N:C:SC:DOP General Admin not be attached to and provides space to
Public Use return the items to the originator. This form 9866 A 22609N Each
is printed on lavendar paper. This form was 07/1996 No Previous Issue
9820 22225J Each previously issued as SWR-510, Service Center Request for Installation,
03/1999 Destroy Prev Issues Upon Rec ROWR-1528, MWR-295, NAR ANSC-13- Relocation, Removal, Upgrade,
Distribution Checklist for Bulk Shipment 872 and MAR-8658. SPB:Q:DP Internal Replacement of ISD Equipment
Form 9820 is completed for association with Use This form is used in MSC to request the in-
the procurement paperwork for computer stallation, relocation, removal upgrade, and
9857 22494Y Each
documentation items (CPBs, FSPs, PRPs). replacement of ISD equipment. This prod-
It shows the production contractor the exact Annual Performance Appraisal Constant uct was converted to the National Number-
makeup of the consolidated shipments to Annual Rating Date (CARD) ing System and consolidated to supersede
destinations designated on the respective Change in method of determining appraisal MSC CS-65, 74 and 92. IS:MHS Internal
distribution list sheets for each order. The due dates. In Western Region (except Use
form is exhibited in the current GPO Term Counsel) this form will be used in lieu of
Contracts (C180-S and C492-S) used to Form 3860, Summary of Performance Rat-
9868 22406E Each
effect printing. IS:O:O:F:SC Internal Use 05/1996 Destroy Prev Issues Upon Rec
ing and Related Certifications for PMS em-
ployees. National Office and NTEU concur Student Evaluation of Training Course
in the use of this new form. This form is This form is used by students to evaluate
9828 22249T Each used only in Western Region and will be effective of training courses and materials.
04/1996 Destroy Prev Issues Upon Rec placed in the WADC for use no later than This product was renumbered to the Na-
Exemption Certificate Tax On October 1996. DSS:OAK:SS&A Internal tional Numbering System. Revisions prior
Occupancy of Hotel Rooms Use to 5-96 were identified as 500-5-475 (Rev.
Form is used to claim exemption for Hotel 7-90), no catalog number.
Occupancy Tax. OP:CI:O:N:A Internal 9859 20902X Each DSS:AHS:FMB:E Internal Use
Record of Selected Returns 9869 22407P Each
9849 13877F Each This product is used by the Cincinnati Ser- 05/1996 No Previous Issue
03/1992 No Previous Issue vice Center, Research Branch, and the First Instructor's Evaluation of Education
Civil Penalty History Sheet National Bank of Chicago (FNBoC). This Branch Support Services
Used by the Cincinnati Service Center, form is a card with a tab on the top right and This form is used to evaluate the instructor.
Exam Branch to show all information about is used primarily to separate IDRS blocks This product was converted number as-
a civil penalty case, including the progres- and blocks of lock boxes. Document 6982 signed due to IRS numbering system. as
sion of work through to a final determi- folders are used to separate the large re- 500-5-885 (Rev. 7-90), no catalog number.
nation. This was previously used by turns, the cards are used to separate the DSS:AHS:FMB:E Internal Use
Underreporter Branch. This program is now small ones. The FNBoC is under contract
in Exam Branch. This product was con- to process the Cincinnati Service Centers 9873 22427H Each
verted to the national numbering system. payments and IRS is to provide them with 09/1997 No Previous Issue
Printings/revisions prior to 4-96 were iden- all the materials they are required to use. Civil Action To Protect Statute On Joint
tified as SC-C 1002. CP:EX Internal Use This product converted to the national Investigation Periods
numbering system and prior to 5-96 was This is a cross functional Quality Improve-
identified as S SP:PO:RP Internal Use ment Team recommendation. It will be used
9852 22387I Each to secure approval from the CID (FTL dis-
01/1997 No Previous Issue 9859 A 20903I Each trict) in SER. This product was converted to
Taxpayer Education Outreach Request 08/2000 Destroy Prev Issues Upon Rec the National Numbering System.
Form is used by Ohio District employees for Record of Selected Returns Revisions prior to 5-96 were identified and
requesting public speaking by various or- This product is used by the Cincinnati Ser- supersedes 508-1-170 (3-93), no catalog
vice Center, Research Branch, and the First
ganizations, and for maintaining a record number. DSS:AHS:FMB:P Internal Use
National Bank of Chicago (FNBoC). This
of all requests in the taxpayer education
form is a card with a tab on the left side and
office. EX:TE Tax Related Public Use
is used primarily to separate IDRS blocks 9874 92157Q Each
and blocks of lock boxes. Document 6982 05/1996 Use/Issue Prev Issue First
folders are used to separate large returns, Request For Filing Notice of Federal Tax
these tabbed cards are used to separate
Lien
the small ones. The FNBoC is under con-
Used to request SPF/Field Services to file
tract to process the Cincinnati Service
federal tax liens. This product was con-
Centers payments and IRS is to provide
verted to the National Numbering System.
them with the materials they are required to
Revisions prior to 5-96 were identified as
use. This product converted to the national
numbering system and prior to 5-96 was 500-2-46 (11-85), catalog number 92157Q.
identified as S:CAS:SP:C Internal Use T:CS Internal Use
F-91
Forms
9877 92308X Each 9886 22571A Each 9914 22507Q Each
Trainee's Evaluation of Instructor Technical Referral Callback Pre-Screening Sheet
Used by each trainee to evaluate each in- This form is used for taxpayer account re- This new form is used to screen incoming
structor's classroom performance, adminis- ferrals as well as to address technical re- information provided by the TP to ensure
trative capabilities and counseling ferral needs. The form also conforms with that adequate information was provided. It
assistance. This product was converted to the automation program for case inventory received a national product number.
the National Numbering System. Revisions purposes. This product was converted to C:E:CE Internal Use
prior to 05-96 were identified as 500-5-476 the National Numbering System. Revisions
(1-82), catalog number 92308X and MAR prior to 06/96 were identified as Form 9915 92299X Each
1672 (Rev. 9-84), no catalog number. 503-6-93, catalog number F51053. TAB
Referral of Complaint of Alleged
DSS:AHS:FMB:P Internal Use II Internal Use
Indebtedness
9878 92410K Each 9890 22493N Each This form provides a uniform method for
05/1996 No Previous Issue 05/1996 Destroy Prev Issues Upon Rec referring an alleged debt complaint to the
Product Number Log Sheet Requisition Status Notice manager and records the employee's
This form is used to log Publishing Services Form 9890 allows the customer to follow-up statement regarding alleged indebtedness.
requisition numbers. It was converted to on current status Forms 1334 in Procure- This product was converted to the National
Numbering System. Revisions prior to
the National Numbering System. Revisions ment. This product was converted and su-
11/96 were identified as Form 500-5-445
prior to 6/96 were identified as 500-5-817 persedes 500-5-896 (Rev 8/92),
(Rev. 7/88), catalog number 92299X.
(10-81), catalog number 92410K. 500-4-896A (rev 12-93), SC-C 765-A
DSS:PMB:LR Internal Use This product
DSS:AHS:FMB:P Internal Use (Rev.2/95), Dir-Ind 916 (Rev 7/89) & Dir-Det
375 (2/92). M:P:R:NE Internal Use
9880 22417L Each public
10/2001 Destroy Prev Rev. Immediately 9897 92239V Each
9916 92311U Each
Envelope Order Form 03/1997 Destroy Prev Issues Upon Rec 12/1996 Destroy Prev Issues Upon Rec
This form will be used by IRS offices to or- Follow-Up on Outside Employment Authorization for Disclosure of Health
der envelopes directly from the envelope This form is completed by employees who and Medical Information
contractor on GPO Program 2551-S. The have already completed Form 7995, and is Form is for the optional use of any IRS of-
previous revision of the form included two used to terminate or continue approval for fice operating a health unit to obtain au-
envelopes added to the contract for FY such employment. This item was converted thorization for disclosure of health and
2000; the E-142 B and the E-200 A. The to the national numbering system. Re- medical information. This product was con-
10-2000 revision has added an existing en- visions prior to 03-97 were identified as verted to the National Numbering System.
velope, the E-44 B, and a new size for the 500-5-231(Rev. 8/98), same catalog num- Revisions prior to 12/96 were identified as
E-178. See Document 9589, Field Envel- ber. RM:FM:P Internal Use 500-5-479 (Rev. 8-79), catalog number
ope Ordering Information, Catalog 92311U. RM:P Internal Use
#22429D, for additional information and in- 9900 92243D Each
structions for completing the form. 02/1997 Destroy Prev Issues Upon Rec 9918 92269J Each
W:CAR:MP:M:PS:AFPS Internal Use Record of Pool-use vehicle 11/1996 Destroy Prev Issues Upon Rec
Used to keep track of GSA Vehicles. This GSA Motor Pool Vehicle Assignment and
9883 22567S Each product was converted to the National Cost
06/1996 Destroy Prev Issues Upon Rec Numbering System. Revisions prior to 2/97 This form is used to aid in identifying vehicle
Checklist of Appointment Forms were identified as Form 500-5-250 (Rev. cost for reconciling GSA billing. This prod-
The purpose of this form is ensure that all 11-80), catalog number 92243D. uct was converted to the National Number-
new employees brought on board complete DSS:AHS:F:O Internal Use ing System. Revisions prior to 11/96 were
all of the necessary forms needed to com- identified as Form 500-5-604 (Rev. 6-86),
plete their hiring process. This checklist 9904 92255V Each catalog number 92269J. DSS:AHS:F In-
serves as a guide for personnel employees 12/1996 Destroy Prev Issues Upon Rec ternal Use
to determine if all necessary paperwork has Personnel Materials Transmittal
been completed. This product was con- Used to transmit personnel files to other 9919 22523Q Each
verted to the National Numbering System, IRS offices or other government agencies. 06/1996 Destroy Prev Issues Upon Rec
and supersedes 506-5-28. RM:FM In- This product was converted to the National Reviewer's Monthly Inventory Status
Numbering System. Revisions prior to Report
ternal Use
12/96 were identified as 500-5-324 (Rev. Form 9919 allows the EPEO Reviewers to
9885 22570P Each 11-86), catalog number 92255V. list the end of month inventory.
06/1996 Destroy Prev Issues Upon Rec RM:P:E Internal Use EPEO:R Internal Use
Request for AIMS Assistance
This form enables group clerks to commu- 9911 92297B Each 9920 22832E Each
nicate their problems to the AIMS coordi-
Investigation Report Control Document Telephone History Sheet
nator more effectively, thereby receiving Form is used in Adjustment Branch daily to
answers sooner. This product was con- Used to control inspection case; transmit
document for inspection case; provide pro- document issues discussed on incoming
verted to the National Numbering System, telephone calls. This form was created be-
superseding SER 504-4-248. EX:PSP In- cedural instructions for processing; report
cause Adjustments is experiencing an in-
ternal Use action taken; record post review notes. This
crease in telephone calls fron taxpayers and
product was converted to the National
due to Action 61 requirement that telephone
Numbering System. Revisions prior to
numbers be entered on all letters. This
12/96 were identified as Form 500-5-436
(Rev. 3-91), catalog number 92297B.
Numbering System, and supersedes NAR
RM:P:LR Internal Use BSC 12-588 (11-91). TAD:A:COR Inter-
nal Use
F-92
Forms
9922 22538P Each 9934 21910H Each 9943 21050I Each
Daily Staffpower Report Statement of Physical Ability For Light Reconsideration Assessment Sheet
Form 9922 (6-96) is used daily to track the Duty Work Used by Collection and Exam Branches of
workforce in each unit. This product was Used by the DSS for recruitment for the the Cincinnati Service Center. The as-
converted to the National Numbering Sys- Cincinnati Service Center. Purpose of form sessment sheet is used to assist the tax
tem, and supersedes NAR Form BSC 11-52 is to determine physical limitations of po- examiners in preparing ASFR Assess-
(REv. 3-94). SS:F:SP:PS Internal Use tential employees. This form is generic and ments. This product was converted to the
could be used by all recruitment functions national numbering system and supersedes
9923 22527I Each of the service. This product was converted
06/1996 Destroy Prev Issues Upon Rec SC-C 1069. CP:C Internal Use
to the national numbering system and prior
Review of Closing Letters to 7-96 was identified as CR Form 37.
Form 9923 is used by EPEO Reviewers to
9945 22702P Each
DSS:H:P:E1 Internal Use 08/1996 No Previous Issue
annotate when closing letters are being ex-
Referral of Potential Levy Release
amined for quality and to verify if letters are 9935 22358F Each
opened or closed. Converted to the Na- Levies are not being released on accounts
tional Numbering System. EPEO:R Inter- Midstates Region Transmittal that are not held on IDRS (Status 24). Ar-
nal Use This form is used for routing material be- eas dealing with these accounts that are
tween offices in the Midstates Region. Brief overpaid can notify Collection branch via
9924 22529E Each messages and instructions can be added to this form. CP:C Internal Use
06/1996 Destroy Prev Issues Upon Rec the routing slip. Mail codes are included for
EPEO Review's Daily Report specific offices; however, mail codes are not 9951 16096I Each
Form 9924 (6-96) is used by EPEO's Re- shown for offices outside the Regional Of- 09/1996 Destroy Prev Issues Upon Rec
viewers to notate daily tasks. All cases are fice in order to prevent all mail from being Research History Sheet
logged in to track reviewers' case load from routed to one specific mail stop. This form By using these history sheets, the tax ex-
day to day. This product was converted to supersedes SWR-155. The revision 10-96 aminer only has to write the date and check
the National Numbering System, and su- was inadvertently cancelled. This version the appropriate areas, reducing time spent
persedes NAR Form 1-117 (6-77). has been reinstated. It will be placed on the on the case. This form was created by col-
EPEO:R Internal Use on-demand program and will can be or- lection at the Cincinnati Service Center.
dered from the distribution centers. This product was converted to the National
9925 22526X Each
06/1996 Destroy Prev Issues Upon Rec T:M:P::DFP Internal Use Numbering System, and supersedes SC-C
Review Staff-Returned Case 1044. CP:C Internal Use
9936 22647B Each
Memorandum
Form 9925 is used by the EPEO Review
Request for Audit Trail 10/1997 Destroy Prev Issues Upon Rec
Staff when a case is being returned to spe-
Title-Request For Audit Trail The form is Manager's Automated Information
cialist, identify item(s) that need(s) to be
used to request audit trail searches on Systems (AIS) Security Review
corrected. This product was converted to
IDRS access. The form was previously is- This form is used to record an annual in-
the National Numbering System and super-
sued as a Midwest Region form and with depth AIS security review. It also serves as
sedes NAR Form 3-268 (Rev. 5/96).
the combining of SWR and MWR the form the manager's internal control review
EPEO:R Internal Use
had to be consolidated for use in Midstates against waste, fraud, and abuse as required
9927 22521U Each region. See RC-MS Mem 2(10)-2 MSR SE-
by FMFIA. Previously numbered
06/1996 Use/Issue Prev Issue First CURITY Internal Use
MSR-0020. IS:SM Internal Use
ESU Classification Checksheet
This form is attached to each case file and 9937 23200Y Each
9961 22831T Each
assists the Examination Branch to classify 03/2001 Destroy Prev Issues Upon Rec
each case. This product was converted to MPAF/UCCP Change Request Form
Title-MPAF/UCCP Change Request Form Procedures for Computing FUTA Tax
the National Numbering System. Revisions This form is used daily by tax examiner's in
prior to 6/96 were identified as ATSC Form This form is used to establish, delete or
update unit profiles on the IDRS system. the FUTA unit to figure Form 940 FUTA tax.
599-1-249, catalog number F56239. CP:C Internal Use
DSS:AHS:FMB:S Internal Use This form was previously issued as SWR-
240. M:S:S AUSC-SECURITY Internal
Use 9962 13986R Each
9929 92273R Each 03/1997 Use/Issue Prev Issue First
9938 23187Q Each Taxpayer Payment Envelope
Regional Training Center Instructor
04/2001 Destroy Prev Issues Upon Rec Payment envelope used by Taxpayers of
Biographical Sketch
This form is used to obtain a biographical Employee Access Report Michigan and Indiana Districts, and various
sketch of the instructor. This product was Title-Employee Access Report This form other districts for taxpayers to use, rather
converted to the National Numbering Sys- was previously issued as a than waiting in line or when the office is
tem. Revisions prior to 6/96 were identified MWF-311(Formerly RCMW 600-34). A new closed. The envelope can also be used as
as SER Form 500-5-615 (Rev. 6-85), cat- form was created after the realignment of a substitute for the Form 3244, Posting
alog number 92273R. RM:T:A Internal the Regions. This form may be prepared if, Voucher, when the taxpayer fills out the in-
Use during the course of official business, an formation requested on the front. The en-
IDRS user is requested to access an em- velope is then used as the Posting Voucher.
9932 A 23920X Each ployee's account. It may also be used to This product is being placed in the ADC's,
01/1997 No Previous Issue document an account the IRS user has ac- as multiple districts have shown an interest
Estate Tax Classification and Processing cessed when he/she feels there could be a in using it. This product was converted to
Instructions (cutsheet version of the question about why the access was made.
the national numbering system and prior to
folder) See RC-MS Mem 2(10)-2. The new re-
9-96 was identified as Dir-Det 386 (12-83).
Title - Extate Tax Classification and Proc- vision was necessary because the form was
W:CAR:FA:I:E:121 Tax Related Public
essing Instructions previously issued as made fillable and redesigned to conform to
agency standards. MSR SECURITY In- Use
SWR-534-A REG. COMPLIANCE
(EX) Internal Use ternal Use
F-93
Forms
9965 22863D Each 9984 A 65881N Each 10003 22545E Each
VITA/TCE Site Registration Activity Record of Examining Officer Dyed Diesel Fuel Sample Bottle Labels
The instructor/coordinator fills out this site This form is used by Revenue Agents of the This Form is for OBRA "93" tax law for ex-
registration form to update volunteer and Ohio District during the examination of tax amination initiative of the Dyed Diesel Fuel.
VITA/TCE site listings and returns them to returns. It will help expedite the closing of S:C:CP:RC:EX Internal Use
TX:ED. TX:ED General Admin Public Use cases by providing a complete record of
persons contacted and actions taken. This
10005 22669P Each
9968 22930J Each form was created for use in lieu of Form Job Status/History Sheet
09/1996 Destroy Prev Issues Upon Rec 9984 for local use due to union negotiations This form is used by Multimedia Production
ACS 0110 File with the local chapters. This form was con- Division employees to record historical in-
This form is used by two units in collection verted to the national numbering system. formation about publishing procurements.
at the Cincinnati Service Center, to get Prior to 9-97 it was identified as RC-C Gen It contains information about each job, the
pertinent information to ACS (automated 774. EX Internal Use originator, and what was the procurement
collection system) for the 0110 files, which history. The form is stored in each jobs
are the paperless system. CP:C Internal 9984 B 24830C Each history folder. T:M:PS Internal Use
Examiner's Activity Record 10006 22587K Each
9969 65696K Each This form is used to record dates of actions 06/1996 Destroy Prev Issues Upon Rec
09/1996 Destroy Prev Issues Upon Rec performed on tax accounts. The reverse FINGERPRINT SHEET
IMPORTANT! Federal Tax Returns side of the form is used in service centers THIS FORM IS USED AS A DATA SHEET
Used to transmit tax returns to the proper to record various code adjustments, audit FOR INPUTTING INFORMATION INTO
IRS office. This form is used by the Clerical results and other transaction codes. It was THE FINGERPRINT SYSTEM. THIS PRO-
Support Unit 14, of the Cincinnati Service converted to the national numbering sys- DUCT WAS CONVERTED TO A NA-
Center and is pre-printed with their address. TIONAL NUMBERING SYSTEM AND
tem. Revisions prior to 8-97 were identified
Its states that if this package is damaged in DOES NOT SUPERSEDE ANOTHER
transit to contact the nearest IRS office. as F 9984 (92068W) and 599-1-33
PRODUCT. DSS:MHS:HR Internal Use
This product was converted to the national (Rev.7-94), uncataloged.
numbering system and supersedes RC-C AWSS:GHS:F:S&P Internal Use
Gen 1080-A. CP:EX Internal Use 10009 24165M Each
9984 C 25359U Each 03/1997 Destroy Prev Issues Upon Rec
9969 A 10902B Each 12/1997 No Previous Issue Batch Label
10/1996 Destroy Prev Issues Upon Rec Examiner's Activity Record (History This form is used for inventory control pur-
IMPORTANT! Federal Tax Returns Sheet) poses by examiners and quality review
Forms used by the Cincinnati Service Cen- This form is used by the correspondence staff. This product was converted to the
ter to identify packages containing tax re- sections to code and identify the letter, date national numbering system. Revisions
turns, due to the possibility of becoming and status of correspondence sent to tax- prior to 3-97 were identified as 599-1-12
damaged in transit. Form will be used with payers. It is a national office fraud detection (Rev. 7-94). C:COLL Internal Use
each Form 3210 and included with all ship- initiative during a nine week period.
ments containing tax returns sent from the C:E:CO Internal Use 10009 A 24363S Each
Service Center to ensure that the docu- 06/1997 No Previous Issue
ments get to the district offices intended and 9993 92416Y Each Batch Label (Other Than Levy
prevent unlawful disclosures. This product 06/1996 Destroy Prev Issues Upon Rec Responses)
converted to the national numbering system Testimony Report and Authorization This form is used by the Cincinnati Service
10-96 and supersedes RC-C Gen 1080. Used to record subpoena information and Center, Collection Branch, Clerical Unit 26
QAMS:MS Internal Use to batch and control work pertaining to other
authorize employees to testify. This product
than a levy responses. This product was
9982 11627D Each was converted to the National Numbering converted to the national numbering and
06/1996 Destroy Prev Issues Upon Rec System. Revisions prior to 6/96 were iden- prior to 6-97 was identified as a localized
Louisville District Case Control Sheet tified as Form 500-5-858 (2-84), catalog version of Form 599-1-12. CS:C Internal
This product is used by examination per- number 92416Y. DSS:STOP 817-D In- Use
sonnel to issue instructions for case proc- ternal Use
essing in district offices. This product was 10009 B 24364D Each
converted to the national numbering sys- 9995 22580L Each 06/1997 No Previous Issue
tem. Revisions prior to 6-96 were idnetified 06/1996 Destroy Prev Issues Upon Rec Batch Label (Levy Responses)
as DIR-LOU 492 (Rev. 5-95). E:1409 In- AFS Payment Code Sheet This form is used by the Cincinnati Service
ternal Use This form is used in the standardized format Center, Collection Branch, Clerical Unit 26
for procurement coding. This product was to batch and control work, specifically for
9984 92068W Each converted to the National Numbering Sys- Levy Responses. This product converted
08/2001 Destroy Prev Issues Upon Rec tem, revisions prior to 6-96 were identified to the national numbering system and prior
Examining Officer's Activity Record as Form 501-9-01, catalog number 22580L. to 6-97 was identified as a localized version
Used to record dates of all significant ac- CONTROLLER; ACCGT. Internal Use of Form 599-1-12. CS:C Internal Use
tions during processing of each exempt or-
ganization case. 9996 22584D Each 10011 24176T Each
This product was converted to the National 06/1996 Destroy Prev Issues Upon Rec 03/1997 No Previous Issue
Numbering System and supersedes SER EP/EO Determination Case and Time
Alternate Work Schedules Election Form
500-1-103 (Rev.12-90), same catalog num- Record
This product is used by North-South Caro-
ber; NAR Form 3-133 (Rev.5-80) & ATSC This product is used by district employees
599-1-33 (Rev.7-94), both uncataloged; lina District employees to request and ob- to maintian inventory control and time re-
RC-C Gen 774 (Rev.3-93), catalog number tain approval for alternate work schedules cords of determination cases that are
65881N; MAR F 0006 (10-95), catalog and tours of duty. This product was con- worked by the employees. This product
number 21970J; 508-4-14 (8-92) (test), un- verted to the National Numbering System. was converted to the national numbering
cataloged, and MSC Form C-131 (11/91), Revisions prior to 6/96 were identified as system. Revisions prior to 3-97 were iden-
uncataloged. OP:EX:CS:SCP Internal Form 502-1-9 (11-91). D:E Internal Use tified as MAR 1332 (Rev. 2-77), no catalog
Use number. EP:EO Internal Use
F-94
Forms
10013 22601D Each 10035 A 22653F Each 10049 D 22874K Each
06/1996 No Previous Issue 07/1996 Destroy Prev Issues Upon Rec 10/1996 No Previous Issue
Related Case Workload Review - Analysis of Cases DDE Transmittal Receipts
This form is maintained & associated with (Continuation) Form is needed to list batches under ap-
a particular case at all times in the Balti- This form is used by Gulf Coast District to propriate program as they are received into
more District. This product was converted record workload data for analysis. This Data Conversion Branch. This forms is used
to the national numbering system. Re- product was converted to the National to list batches, total volume for each pro-
visions prior to 7-96 were identified as Numbering System. Revisions prior to 7-96 gram for each work control. This product
MAR-736 (10-89). C: Internal Use was converted to the National Numbering
were identified as DIR-NO-996A, catalog
number F54346. RC:P Internal Use System. Revisions prior to 9/96 were iden-
10014 22596V Each tified as the same title, unnumbered.
07/1996 Destroy Prev Issues Upon Rec P:DC:III Internal Use
Work Papers
10036 22660U Each
Workpapers are required to be submitted 07/1996 Destroy Prev Issues Upon Rec
Trainee's Evaluation of Training
10049 E 22875V Each
with each completed examination by the 10/1996 No Previous Issue
Revenue Officer/Examiner who prepares This form is utilized in the
DDE Transmittal Receipts
the Employment Tax Reports at the audit Training/Education Branch by students to Form is needed to list batches under ap-
conclusion. Workpapers are required on evaluate courses taken. This product was propriate program as they are received into
all examinations prepared by Revenue converted to the National Numbering Sys- Data Conversion Branch. This forms is used
Agents. This product was converted to the tem, and supersedes NAR Form 9-477 to list batches, total volume for each pro-
National Numbering System. Revisions (10-81). SS:E:C Internal Use gram for each work control. This product
prior to 7/96 were identified as NAR Form was converted to the National Numbering
3-80 (Rev. 8-79). S:C:C Internal Use 10037 22661F Each System. Revisions prior to 9/96 were iden-
07/1996 Destroy Prev Issues Upon Rec tified as the same title, unnumbered.
10015 22600S Each Trainee's Evaluation of Instructor P:DC:III Internal Use
07/1996 Destroy Prev Issues Upon Rec Form is used in the Training/Education
Daily Locator Record Branch by the studens to evaluate Instructor 10049 F 26176N Each
Form is used by the Examiners, Revenue at the end of courses taken. This product 01/2001 No Previous Issue
Agents, Managers, etc. to set appointments was converted to the National Numbering BMF DDES Transmittal Receipts /
and to track time spent on cases whether Releases
System, and supersedes NAR Form 9-482
in field or in the office. It is also on aide for Form is used by the Data Conversion
(2-82). SS:E:C Internal Use
managers to know the where about of all Branch to list batches under appropriate
employees. This product was converted to 10049 A 22869R Each programs and the total volume for each
the National Numbering System, and su-
10/1996 No Previous Issue program. This product was converted to
persedes NAR Form 3-139 (Rev. 5-78).
DDE Transmittal Receipts thenational numbering system. Revisions
CCO Internal Use
Form is needed to list batches under ap- prior to 08/98 were identified as MSC
10017 92086S Each propriate program as they are received into FormCS&A 10 (Rev. 1/91).
02/1997 No Previous Issue Data Conversion Branch. This forms is used MSC:P:DC Internal Use
Expedite Processing Cycle Addendum to list batches, total volume for each pro-
Examining Officers, Group Clerks, and em- gram for each work control. This product 10049 G 26177Y Each
ployees of Service Centers as well as the was converted to the National Numbering
Examination Support and Processing BMF DDES Transmittal
System. Revisions prior to 9/96 were iden-
Branch are all tasked with completing this Receipts/Releases
tified as the same title, unnumbered.
in order to expetite the processing time of Form is used by the Data Conversion
P:DC:III Internal Use Branch to list batches under appropriate
tax returns. This product was converted to
programs and the total volume for each
the National Numbering System and prior 10049 B 22871D Each
to February, 1997 was identified as Form program. This product was converted to the
500-1-142. EX Internal Use national numbering system. Revisions prior
DDE Transmittal Receipts
to 08/98 were identified as MSC Form
Form is needed to list batches under ap- CS&A 10A (Rev. 3/90). MSC:P:DC Inter-
10032 22630G Each
propriate program as they are received into
07/1996 Destroy Prev Issues Upon Rec nal Use
Data Conversion Branch. This forms is used
EP Determination Analysis
Form is used to track timeframes and the to list batches, total volume for each pro- 10049 H 26178J Each
processing of employee plans determi- gram for each work control. This product 08/1998 No Previous Issue
nation cases. This new product was a as- was converted to the National Numbering IMF DDES Transmittal Receipts/Releases
signed a number under the National System. Revisions prior to 9/96 were iden- Form is used by the Data Conversion
Numbering System. EP:EO:SMPB Inter- tified as the same title, unnumbered. Branch to list batches under appropriate
nal Use P:DC:III Internal Use programs and the total volume for each
program. This product was converted to the
10033 22656M Each 10049 C 22873Z Each national numbering system. Revisions prior
07/1996 Destroy Prev Issues Upon Rec 10/1996 No Previous Issue to 8/98 were identified as MSC Form IS 11
Annual Performance Appraisal Constant DDE Transmittal Receipts (Rev. 8/92). MSC:P:DC Internal Use
Annual Rating Date (Card) Form is needed to list batches under ap-
This form is used by the Typing Unit to as- propriate program as they are received into 10049 I 26179U Each
sign volumes of work by Since annual rating Data Conversion Branch. This forms is used 01/2001 No Previous Issue
procedures have been changed to using the to list batches, total volume for each pro- IMF DDES Transmittal Receipts/Releases
employees' social security number, there is gram for each work control. This product Form is used by the Data Conversion
no need to have Form 3860 computer gen- Branch to list batches under appropriate
was converted to the National Numbering
erated alert the users of the due date of programs and the total volume for each
System. Revisions prior to 9/96 were iden-
annual rating for employees. This product program. This product was converted to the
tified as the same title, unnumbered.
was converted to the National Numbering national numbering system. Revisions prior
P:DC:III Internal Use to 8/98 were identified as MSC Form IS 11A
System, and supersedes FSC Form 0435
(Rev. 9-94). SS:T Internal Use (Rev. 6/95). MSC:P:DC Internal Use
F-95
Forms
10052 22842A Each 10065 23008G Each 10078 65510B Each
08/1996 Use/Issue Prev Issue First 10/1996 No Previous Issue 10/1996 Destroy Prev Issues Upon Rec
Incomplete Cases and Action Request PRP Quality Review Checksheet Intelligence Case History
Sheet This new form will be used to perform Form used as a log, research history and
This product is used to determine the status Problem Resolution Program (PRP) case control for intelligence cases in collection
of incomplete TEFRA cases; history sheet reviews in the Southeast Region. at the service center. This product was
of actions taken and accountability. This AHS:PRO Internal Use converted to the National Numbering Sys-
product was converted to the National tem, and supersedes SC-C 390.
numbering system and supersedes Form 10067 23070U Each CP:CI Internal Use
599-1-190 (8-89), catalog number F56256. 10/1996 Use/Issue Prev Issue First
W:CP:CS:AT:EXAM,TCH1 Internal Use Request for Administrative Leave Due to
10080 10872Y Each
Inclement Weather Conditions
Log of Inventory Validation Lists (IVL)
10056 22885R Each This self-explanatory form title, Request for This form is being adopted to aid the district
09/1996 Destroy Prev Issues Upon Rec Administrative Leave due to Adverse offices in consolidating the results of IVL's
IDRS Abuse Case Development Weather Condition was converted to the worked during the fiscal year by the groups/
Worksheet Format National Numbering System. Revisions functions. This form is to be used by AIMS
This form is used by the IDRS Security An- prior to 10-96 were identified and super- Coordinators and their designees in the
alyst when performing an EARL case re- sedes 599-0-197 (Rev.4- 93). district offices and the service center. A
search to maintain its development. This DSS:AHS:HR Internal Use supply of these forms can be obtained from
form was converted to the National Num- the respective coordinator. This product
bering System. DSS:MHS:MS Internal 10068 23094E Each was converted to the nationla numbering
Use 10/1996 Destroy Prev Issues Upon Rec system and supersedes RC-C Gen 1200.
Project Change Request EX Internal Use
10056 A 22887N Each This form is used to request ADP applica-
09/1996 Use/Issue Prev Issue First tion enhancements and changes. This pro- 10083 65740R Each
Accounts Access (Continuation sheet) duct was converted to the National 10/1996 Destroy Prev Issues Upon Rec
This form is a continuation sheet to Form Numbering System. Revisions prior to Planning Calendar
10056, IDRS Abuse Case Develop- ment 10/96 were identified as Form 500-1-182 This form is used to record projects set up
Worksheet Format. This new product was "calendar-wise." It was revised to allow
(Rev. 2/92). number. RDIS:TS Internal
converted to the National Numbering Sys- more space by eliminating the Saturday and
Use
tem. DSS:AHS:MSB Internal Use Sunday columns. This product was con-
10069 23096A Each verted to the national numbering system,
10057 22917Q Each
and supersedes RC-C Gen 214.
09/1996 Destroy Prev Issues Upon Rec T:M:P:AFP Internal Use
Customer Service Verbatim Sheet PRP Case Transmittal
This form is used to gather information This form is used by District offices to refer 10084 24878W Each
monitored on the telephone with the tax- PRP cases to various areas in the Service 09/1997 No Previous Issue
payer and the employee. Information from Center for varied reasons. It is used to Fax Transmittal of
this form will be transferred to Forms 10926 identify the type of referral and attachments Corrections/Suggested Job Aid
& 10926A. This form was converted to the and to specify where the referral needs to Information for Document 9912, Post of
National Numbering System. go within the Service Center. This product Duty Listing
DSS:MHS:TCC Internal Use was converted to the National Numbering This form is a Fax Transmittal sheet that is
System. Revisions prior to 10/96 were included in the Document 9912, Post of
10057 A 22918B Each identified as Form 500-1-193 (Rev.10-92). Duty Listing And Job Aid, catalog number
09/1996 No Previous Issue RC:P Internal Use 24750T. The form is used as a communi-
Verbatim Sheet #2 cation vehicle between the field offices us-
This form is used to gather information from 10070 92124V Each ing the Document 9912, and the National
monitored telephone calls with the taxpayer 10/1996 Destroy Prev Issues Upon Rec Analyst responsible for updating and dis-
and the employee. Information from this Special Procedures Seizure Control tributing it.
form will be transferred to Forms 10926 and Cover Sheet Form is used to transmit corrections and
10926A. This form was converted to the This form is used by Collection to transmit suggestions. T:C:P:P:P Internal Use
National Numbering System.
and control seizure documents to SPF. 10085 A 66133G Each
DSS:MHS:TCC Internal Use
This product was converted to the National 10/1996 Destroy Prev Issues Upon Rec
10060 22964P Each Numbering System. Revisions prior to Top Sheet (For Estate Tax Cases Only)
07/1997 Destroy Prev Issues Upon Rec 10/96 were identified as Form 500-2-3(Rev. This form provides specific instructions for
Request for Reasonable 2-84), catalog number 92124V. processing estate tax cases. It is used by
Accommodations CP:SP Internal Use employees in Estate and Gift Tax in Ohio
This new form was created for the purpose district. This product was converted to the
of recording requests for reasonable acco- 10073 65511M Each national numbering system, and super-
modations for employees at Memphis SC. 12/1996 Destroy Prev Issues Upon Rec sedes RC-C Gen 434-A. EX:QAS Internal
DSS:MHS:HR Internal Use Examination Rejection Notice Use
To provide a standard form for Exam Reject
10062 22983W Each Cases. Claims classification is not confined 10086 65781M Each
10/1996 No Previous Issue to Exam Branch thus a form which can be 01/1997 Destroy Prev Issues Upon Rec
Project Sheet used in each area which classifies returns IDRS Localized Profile Authorization
This form was created to provide a way to is more feasible. This product was con- Form is used by the Cincinnati and Atlanta
clearly define, track, and organize projects verted to the national numbering system offices for requesting command codes, and
from beginning to end. This product was review and control by security officers. This
and supersedes SC-C 414. CP:EX Inter-
converted to the National Numbering Sys- product was converted to the national
nal Use
tem. Revisions prior to 10/96 were identi- numbering system and supersedes RC-C
fied as Form 500-1-93 (Rev. 12/78). Gen 1010 and 500-5-48. IS:CCS:AIS In-
T:M:P:AFP Internal Use ternal Use
F-96
Forms
10088 65751Y Each 10094 65691H Each 10097 A 23872Y Each
Referral of Complaint of Alleged Individual Development Plan Time Off Option Survey Indiana District
Indebtedness This form can be used by all employees to This form is distributed to all employees of
Used to refer complaints of indebtedness to develop skills and encourage employees to the Indiana District Office as a result of the
operating officials, informing them of action prepare an Individual Development Plan. governmentwide Time Off in Lieu of an
necessary, and for the supervisor to reply This product was converted to the national Award Program. This form is a survey of
to Personnel regarding disposition of the numbering system and prior to 11-96 was bargaining unit employees to determine
complaint. This product was converted to identified as RC-C Gen 1066. who will choose the time off option if they
the national numbering system and super- DSS:CSS:E:PDC Internal Use qualify for an incentive award for that fiscal
sedes RC-C Gen 579. DSS:CSS:P Inter-
year. This is per local agreement with
nal Use 10094 A 65692S Each
11/1996 Destroy Prev Issues Upon Rec Chapter 49 of NTEU. SS:CSS:P Internal
10089 65876U Each Individual Development Planning Sheet Use
11/1996 Destroy Prev Issues Upon Rec Planning sheet for Individual Development
Informer's Reward Report Plan used by all IRS employees for career
10098 10874U Each
Used for the separate confidential report 12/1996 Destroy Prev Issues Upon Rec
development. This form supersedes RC-C
required by the IRM. Exam field offices uti- Gen 1-949. This product was converted to Research Steps for IVL
lize this form. This product was converted the national numbering system and super- This form aids districts in working the AIMS
to the national numbering system and su- sedes RC-C Gen 1066-A. inventory validation, locating missing re-
persedes RC-C Gen 603. EX Internal Use DSS:CHS:T Internal Use turns, and justifying disposal action, and is
attached to various source documents.
10095 65730V Each This form is used by AIMS Coordinators or
10090 65762F Each 11/1996 Destroy Prev Issues Upon Rec their designees in the district offices and the
11/1996 Destroy Prev Issues Upon Rec Pagination Instructions service center. A supply of these forms can
Recommendation for Authorization of Instruction sheet to printer for collating of be obtained from the respective coordina-
Leave or Absence books and pamphlets. Page 1 and 2, folio tor. This product was converted to the na-
Used by immediate supervisor for recom- numbers 1 thru 268. This product was con-
mending to the leave approving official (1) tional numbering system and supersedes
verted to the national numbering system RC-C Gen 1201. EX Internal Use
employee's request for leave; (2) charge of
and supersedes RC-C Gen 1155 and RC-C
AWOL; or (3) employee's request for ex-
cused absence, when immediate supervisor
Gen 1155-A. T:M:P:AFP Internal Use 10099 11443B Each
does not have delegated authority for ap- 11/1996 Destroy Prev Issues Upon Rec
10095 A 11136J Each Indianapolis District Case Control Sheet
proval or charge of that particular kind of 11/1996 Destroy Prev Issues Upon Rec
leave or absence. This product was con- Developed to provide very specific in-
Pagination Instructions (Cont.) structions on case processing specifically
verted to the national numbering system Instruction sheet to printer for collating of
and supersedes RC-C Gen 717. tailored to the needs of the Indianapolis
books and pamphlets. Page 3 and 4, folio
DSS:CAD:P:TK Internal Use District. This product was converted to the
numbers 269 thru 548. This product was
national numbering system and supersedes
10091 65916T Each converted to the national numbering system
Dir-Ind 919. EX Internal Use
01/1997 Destroy Prev Issues Upon Rec and supersedes RC-C Gen 1155-B and
Technical Referral from Taxpayer RC-C Gen 1155-C. T:M:P:AFP Internal 10100 12312L Each
Service Use 12/1996 Destroy Prev Issues Upon Rec
Used to direct technical questions that can- AIS Personal Computer Security
not be answered within the Taxpayer Ser-
10095 B 11137U Each
11/1996 Destroy Prev Issues Upon Rec Accreditation/Plan
vice area to other areas of the service for Form is used to gather information to iden-
a response. This product was converted to Pagination Instructions (Cont.)
Instruction sheet to printer for collating of tify the sensitivity of data being processed
the national numbering system and super- on personal computers. This product was
sedes RC-C Gen 868. CS:CS:1:11 Inter- books and pamphlets. Page 5 and 6, folio
numbers 548 thru 828. This product was converted to the national numbering system
nal Use
converted to the national numbering system and supersedes RC-C Gen 1210.
10092 14975U Each and supersedes RC-C Gen 1155-D and D:ISS Internal Use
02/1997 Destroy Prev Issues Upon Rec RC-C Gen 1155-E. T:M:P:AFP Internal
Medical Documentation For Use 10106 23279R Each
Handicapped Parking Request 11/1996 No Previous Issue
The Cincinnati Service Center is required, 10095 C 11138F Each Return Preparer Program
by law, to provide parking as a reasonable 11/1996 Destroy Prev Issues Upon Rec This form is used to report district and ser-
accomodation. Pagination Instructions (Cont.) vice center activity in their program and is
This form is needed to maintain our re- Instruction sheet to printer for collating of submitted to the region on a quarterly basis.
cords. This product was converted to the books and pamphlets. Page 7 and 8, folio This new product was assigned a number
national numbering system and supersedes numbers 829 thru 1108. This product was under the National Numbering System.
SC-C 1020. DSS:CSS:P:ES Internal Use converted to the national numbering system CCO:EX:SH Internal Use
and supersedes RC-C Gen 1155-F and
RC-C Gen 1155-G. T:M:P:AFP Internal 10107 23313C Each
10093 65784T Each Use 12/1996 No Previous Issue
11/1996 Destroy Prev Issues Upon Rec INOMS (Integration Network & Operation
Analysis of Teaching Performance 10096 66152N Each Management System) Change
Used to critique instructors regionwide. This 12/1996 Destroy Prev Issues Upon Rec Certification
form is an evaluation of a trainees perform- Credit Transfer Request
Form is used to alert Information System
ance. Security handling is required once Contains necessary data for a technician to
of the relocating of computer equipment.
the form is completed. This product was make a credit transfer. This products was
This new product was assigned a number
converted to the national numbering system converted to the national numbering system
and supersedes RC-C Gen 1162. TX In- under the National Numbering System.
and supersedes RC-C Gen 895.
DSS:CHS:E Internal Use ternal Use DIS Internal Use
F-97
Forms
10108 23716N Each 10113 92164F Each 10120 92350T Each
PRP Quality Review Checksheet Source and Application of Funds Report of Incident
Item is used as a data collection instrument Form used as a worksheet by tax techni- This form is used to provide standardization
(DCI) in the Problem Resolution Program cians in making audits where records are for gathering report data for security. It was
(PRP) to review PRP cases for all 11 Ser- inadequate. This product was converted to converted to the National Numbering Sys-
vice Centers. Pilot centralized PRP review tem and supersedes 500-5-718(Rev.5-83).
the National Numbering System. Revisions
done only at Brookhaven Service Center for RM:FM:CS Internal Use
2 years. BSC now permanent centralized prior to 10/96 were identified as Form
PRP review necessitating permanent use 500-4-309 (Rev. 5/80), catalog 92164F. 10122 23163G Each
of the DCI. NO and BSC developed form. CP:CO Internal Use 11/1996 Use/Issue Prev Issue First
This product was converted to the National Field Contact Sheet
Numbering System. MAAD:MSB:MSS In- 10114 92165Q Each Used to obtain interim taxpayer asset infor-
ternal Use 10/1996 Destroy Prev Issues Upon Rec mation on compliance information concern-
Tax Returns Classification Check Sheet ing owners and partners, and to gather
10109 92154J Each This form is used by Examination classifiers summary commitments. This product was
10/1996 Destroy Prev Issues Upon Rec and group managers to check items that converted to the National Numbering Sys-
Criminal Investigation Routing require adjustment or explanation. It is also tem. Revisions prior to 11/96 were identi-
Transmittal used for assignment and carding in- fied as Form MAR 828A (Rev. 6-85). C:
Used to provide uniform processing and structions. This product was converted to GP 23 Internal Use
routing procedures in districts for handling the National Numbering System. Revisions
CID items. This product was converted to 10126 18303I Each
prior to 10/96 were identified as Form
the National Numbering System. Revisions 11/1996 No Previous Issue
prior to 10/96 were identified as Form 500-4-322 (Rev. 11-92), catalog number
92165Q. CP:OP Internal Use Unpostable Referral
500-3-67(6-81), catalog number 92154J. This product is used to correct unpostable
CP:CI:SER Internal Use codes in adjustments. It is needed to ensure
10115 92166B Each
10/1996 Destroy Prev Issues Upon Rec that proper taxpayer account information
10110 24266Y Each shows up on taxpayer accounts.
04/1997 Use/Issue Prev Issue First Control Log for Referrals and Joint
CSD:BII Internal Use
Collection Request for IMF Quick or Investigations
Prompt Assessment This control log is used in Examination to 10127 92178T Each
This form is used in Collection for faxing record referrals and joint investigations. 10/1996 Destroy Prev Issues Upon Rec
IMF accelerated assessments from Re- This product was converted to the National Estate Tax Grading Sheet
venue Officers to the service centers. This Numbering System. Revisions prior to This form is used in determining the grade
product was converted to the National 10/96 were identified as Form 500-4-359 level of estate tax cases. This product was
Numbering System. Revisions prior to 4/97 (Rev. 1-82), catalog number 92166B. converted to the National Numbering Sys-
were identified as Form 500-2-52
CP:CO Internal Use tem. Revisions prior to 10/96 were identi-
(8-92).The originator requested that this
fied as Form 500-4-475 (Rev. 4-80),
form be reinstated 02/21/2002. 10116 92169I Each catalog number 92178T. CP:CO Internal
MHS:DSS Internal Use
10110 A 23102T Each Electronic Data Processing Worksheet
10/1996 Destroy Prev Issues Upon Rec Used to secure information necessary to the 10128 92180F Each
determination of available computer assist- 10/1996 Destroy Prev Issues Upon Rec
Collection Request for BMF Quick or
ance. This product was converted to the Computation of Addition to the Tax
Prompt Assessment
This form is used in Collection for faxing National Numbering System. Revisions Negligence/Fraud
BMF accelerated assessments from Re- Used to assist Revenue Agents and Tax
prior to 10/96 were identified as Form
venue Officers to the service centers. This Auditors in computing penalties on tax
500-4-403 (Rev. 7-81), catalog number change cases. This product was converted
product was converted to the National 92169I. CP:OP Internal Use
Numbering System. Revisions prior to to the National Numbering System. Re-
10/96 were identified as Form 500-2-52A visions prior to 10/96 were identified as
10118 92173Q Each
Form 500-4-483 (Rev. 8-88), catalog num-
(8-92). CP:SP Internal Use 10/1996 Destroy Prev Issues Upon Rec ber 92180F. CP:CO Internal Use
Supervisory Conference-Unagreed
10110 B 23103E Each
Cases
10/1996 Destroy Prev Issues Upon Rec 10129 92182B Each
Prompt or Quick Assessment Used to encourage closing of cases at the 10/1996 Destroy Prev Issues Upon Rec
Transmittal Request lowest level possible, for better communi- Request for Computer Audit Specialist
This form is used to fax accelerated as- cation between taxpayer-auditor-supervi- Assistance
sessments from Revenue Officers to the sory involvement, and to reduce unagreed This form is used to request assistance
Service Centers. This product was con- cases to the lowest level possible. This from the Computer Audit Assistance group.
verted to the National Numbering System. product was converted to the National This product was converted to the National
Revisions prior to 10/96 were identified as Numbering System. Revisions prior to Numbering System. Revisions prior to
Form 500-2-52B (8/92). CP:SP Internal 10/96 were identified as Form 500-4-455 10/96 were identified as Form 500-4-490
Use (Rev. 11-82), catalog number 92173Q. (Rev. 1-83), catalog number 92182B.
CP:CO Internal Use
CP:OP Internal Use
10112 92163U Each
10/1996 Destroy Prev Issues Upon Rec 10119 23136Z Each
10130 92207L Each
Group Manager's Memorandum 10/1996 Destroy Prev Issues Upon Rec
Used by managers to transmit and docu- Group Manager Scheduling Work Sheet
Schedule A Worksheet Used by Examination Group Managers for
ment cases requiring correction and to re-
cord good work performance. This product This product is used in Examination by au- weekly scheduling of office examination
was converted to the National Numbering ditors as a basic workpaper for Schedule appointments. This product was converted
System. Revisions prior to 10/96 were A. This product was converted to the Na- to the National Numbering System. Re-
identified as Form 500-4-275 (Rev. 7-80), tional Numbering System. Revisions prior visions prior to 10/96 were identified as
catalog number 92163U. CP:OP Internal to 10/96 were identified as Form 500-4-457 Form 500-4-590 (7-81), catalog number
Use (Rev. 7-88). CP:OP Internal Use 92207L. CP:CO Internal Use
F-98
Forms
10131 92218S Each 10142 23168J Each 10151 23229L Each
Desk Procedures (Blank format Transmittal of Examination Case Without QRDT Weekly Report
template) Return This form is used by Tax Examiners to re-
Used to formalize desk procedures, refer- This product is used when an Examination cord the various returns being reviewed on
ence IRM sections & reflect management case is being forwarded as a a complete a daily basis. This product was converted
approval. This product was converted to case and one or more returns could not be to the National Numbering System. Re-
the National Numbering System. Revisions secured. This product was converted to the visions prior to 11/96 were identified as
prior to 10/96 were identified as Form National Numbering System. Revisions Form MHS C-161 (3/96). CP:CI Internal
500-4-607 (Rev. 8-88), catalog number prior to 11-96 were identified as 599-6-185 Use
92218S. CP:OP Internal Use (11-83). FMB:S Internal Use
10152 23300Z Each
10133 23238W Each 10144 23173C Each 12/1996 Destroy Prev Issues Upon Rec
11/1996 Destroy Prev Issues Upon Rec 11/1996 Destroy Prev Issues Upon Rec Appeals Docketed Case Checksheet
Cash Transaction Account Energy Usage Report This form is used for documentation of
Form 10133 is used by the Office Audit and This form is used in the Southeast Region docketed cases. This product was con-
Field Audit Departments to record cash to report quarterly mileage for vehicles to verted to the National Numbering System.
transactions of taxpayers. This product was the Regional Property Analyst. This product Revisions prior to 12/96 were identified as
converted to the National Numbering Sys- was converted to the National Numbering RCN SE Form 38 (Rev. 3/93). C:AP In-
tem Revisions prior to 11/96 were identified System. Revisions prior to 11/96 were ternal Use
as DIR-NO-984, catalog number F54305. identified as Form 500-5-919 (7-93), catalog
EX:EBIV:40 Internal Use number F57406. DSS:AHS:F Internal 10153 23183Y Each
10134 23139G Each Your Annual Leave Chart
08/1998 Destroy Prev Issues Upon Rec 10145 23233T Each This form is used by employees and man-
Photocopy Request Information/Request 11/1996 Destroy Prev Issues Upon Rec agers in scheduling leave. It gives manag-
Missing Info CTRS Time Reporting Form ers with a large span of control an overall
This product is needed for employees in the This form is used to record attorney time view of leave scheduled. It was converted
photocopy area to to inform customers of reports. This product was converted to the to a National Product and supersedes
results of attempts to find tax returns that National Numbering System. Revisions ATSC 599-5-594 (12-96), no catalog num-
have been requested. This product was prior to 11/96 were identified as RCN SE bers. AWSS:GHS:F:S&P Internal Use
converted to the National Numbering Sys- Form 44 (Rev. 12/94). RC Internal Use
tem. Revisions prior to 11-96 were identi- 10155 23299J Each
fied as ANSC Form 14-920. 12/1996 Destroy Prev Issues Upon Rec
T:TPR:TA Internal Use 10146 23216I Each Unagreed Office Audit Cases
11/1996 Destroy Prev Issues Upon Rec This form is used to address cases going
10137 23159Y Each Analysis of Financial Statement to Appeals. It gives taxpayer's position and
11/1996 No Previous Issue Form used to analyze Collection Informa- Group Manager involvement. This product
Case/Time Management Record tion Statement. This form gives the Re- was converted to the National Numbering
This product is used by tax examiners to venue Officers a standard format to address System. Revisions prior to 12/96 were
document record of cases handled on a each asset on the CIS, compute forced sale identified as DIR-NO-1005 (6/91).
daily basis. This product was converted to value, and explain why asset is not being EX:OA:2225 Internal Use
the National Numbering System. Revisions liquidated. This product was converted to
prior to 11-96 were identified as 599-1-176 the National Numbering System. Revisions 10156 23215X Each
(Rev. 10-92). FMB:S Internal Use prior to 11/96 were identified as Form 09/1997 Destroy Prev Issues Upon Rec
DIR-NO-964. CD:FB2:GP22 Internal Use Civil Action to Protect Statute on Cases
10140 23155G Each Related to a Criminal Investigation
This form is used in the Ft. Lauderdale
Category A - On-Site Classifier
10148 92144N Each District to secure approval from the Criminal
Examination Referral Form
12/1996 Destroy Prev Issues Upon Rec Investigation Division for the Examination
This product is an Examination referral form
Classification Checklist Division to begin an examination on a tax-
used between in-house classifiers and indi-
Used in front of folder of each estate tax payer who is under a criminal investigation.
vidual units in the Adjustment Correspond-
return audited. This product was converted This product was converted to the National
ence Branch. This product was converted
to the National Numbering System. Re- Numbering System. Revisions prior to
to the National Numbering System. Re-
visions prior to 12/96 were identified as 11/96 were identified as Form 508-1-11,
visions prior to 11/96 were identified as
500-4-228 (Rev. 6-88), catalog number catalog number F53502. CP:QAS Internal
Form 599-6-236 (Rev. 1-90), catalog num-
92144N. CP:OP Internal Use Use
ber F56139. DSS:AHS:F:S Internal Use
10149 24038E Each 10157 23228A Each
10141 23160Z Each
AFS Payment Form Travel Approval Request and Expense
This form is used by accounting personnel Estimate
Special Search - Unable to Furnish
to enter payment invoices from vendors into This form is used in Regional Counsel to
Return
the automated financial computer system. obtain approval and estimate of travel be-
This form is used to provide guidelines for
This product was converted to the National fore trip is made. This product was con-
doing a special search for tax returns and
documents. This product was converted to Numbering System. Revisions prior to 2/97 verted to the National Numbering System.
the National Numbering System. Revisions were identified as Form 503-5-206 (Rev. Revisions prior to 11/96 were identified as
prior to 11/96 were identified as Form 1-95), catalog number F51308. RCN SE Form 41 (8/94). RC Internal Use
599-6-197 (Rev. 10-90), catalog number DSS:AHS:C Internal Use
F56131. DSS:AHS:F:S Internal Use
F-99
Forms
10158 92135C Each 10164 92128N Each 10179 23245L Each
Seizure and Sale Transmittal and Manager's Field Trip Report To Non-Work Status Record/Worksheet
Checksheet Used by managers as a periodic employee This form is used as a control and informa-
Assists Revenue Officers, Group Managers evaluation and workload analysis. This form tion sheet to list seasonal employees that
and SPF reviewer in ascertaining that all was converted to the National Numbering are being placed into non-work status. This
required forms have been completed and System. Revisions prior to 11/96 were
identified as Form 500-2-12 (5/79), catalog
all required actions taken. This product was Numbering System. Revisions prior to
number 92128N. CP:SP Internal Use
converted to the National Numbering Sys- 11/96 were identified as MAR 8659 (6-76).
tem. Revisions prior to 12/96 were identified 10165 23307Y Each PHIL. SERVICE CENTER Internal Use
as Form 500-2-38 (Rev. 4-83), catalog 12/1996 Destroy Prev Issues Upon Rec
number 92135C. CP:CO Internal Use Response to ECL Referral 10181 92209H Each
This form is used to facilitate Examination- 12/1996 Use/Issue Prev Issue First
10159 23262W Each Collection Liason (ECL) referrals. This Taxpayer Appointment Schedule
11/1996 Destroy Prev Issues Upon Rec product was converted to the National This form is used by Examination auditors
Interview History Sheet Numbering System. Revisions prior to to monitor reschedules, no-shows, and
This form is used by Revenue Officers to 12/96 were identified as 500-4-659 (3/93), case transfers. This form was converted to
record the case history when interviewing catalog number F57340. CP:EX Internal the National Numbering System, and re-
taxpayers. This product was converted to Use visions prior to 12/96 were identified as
the National Numbering System. Revisions Form 500-4-592 (Rev. 2/82), Catalog Num-
prior to 11/96 were identified as Form MAR- 10168 24246G Each
ber 92209H. EX Internal Use
828 (Rev. 1-78). CP:OP Internal Use 04/1997 Destroy Prev Issues Upon Rec
Personnel Strength Report 10182 23272S Each
10161 23231X Each This form is used by Memphis Service
09/1997 Destroy Prev Issues Upon Rec Center managers to inform the Director of
Investor Checksheet
Civil Action to Protect Statute on total staffing on board. This product was
converted to the National Numbering Sys- This form will be used in each taxpayer file
Preparer Penalty Case to maintian a historic account of all activity
tem. Revisions prior to 4/97 were identified
This form is used by the Examination Divi- during an active case. It assists in eliminat-
as MSC Form 79 (8/77). D:C Internal Use
sion to secure approval from the Criminal ing premature case closings and statue ex-
Investigation Division to assess penalties pirations. This form was converted to the
against a preparer who is the subject of a 10175 23214M Each National Numbering System. Revisions
criminal investigation. This product was 11/1996 No Previous Issue prior to 12-96 were identified as 599-1-191
converted to the National Numbering Sys- TPS / Collection Callback (8-89), uncataloged. C:E:TS Internal Use
tem. Revisions prior to 11/96 were identi- This form is used in the Atlanta District to
fied as Form 508-1-14 (3/93), catalog refer inquiries within the TPS/Collection Di-
number F53504. CP:QAS Internal Use visions. This product was converted to the 10183 23287R Each
National Numbering System. Revisions 12/1996 Use/Issue Prev Issue First
prior to 11/96 were identified as Form Balance Sheet - Item TYD 69-Part 2
10161 A 24310F Each 503-6-57, catalog number F51051. T:TAB
Continuation
04/1997 Use/Issue Prev Issue First 1 Internal Use
This card will be used to post payment in-
Civil Action to Protest Statue on Joint formation, reflect TDA balance, interest and
Investigation 10176 23230M Each
11/1996 Use/Issue Prev Issue First overall balance used in all field offices. It
This form letter is used to coordinate with was converted to the National Numbering
Certification for Health Benefits and Life
Exam, Criminal Investigation, and the Dis- System. Revisions prior to 12-96 were
Insurance Coverage for Seasonal
trict Director on joint investigation cases. It Employees identified as MAR 797 (5-60), uncataloged.
was converted to the national numbering This form is used to certify eligibility for COL Internal Use
system. Revisions prior to 4-97 were iden- health and life insurance. It was converted
tified as 500-1-10, uncataloged. to the National Numbering System. Re- 10184 23323Y Each
COL:GP1201 Internal Use visions prior to 11-96 were identified as 12/1996 Destroy Prev Issues Upon Rec
599-0-203 (Rev. 6-94). DSS:RM Internal Attachment for Tax Returns Processing
10162 23298Y Each Use This product is used to alert the appropriate
group of employees of the status of certain
Telefax Transmittal - Regional Counsel 10177 23242E Each
tax returns. This product was converted to
Form used in Regional Counsel to send 11/1996 Destroy Prev Issues Upon Rec
the National numbering system. D:C In-
documents via the fax machine. This prod- DDE Training Record
This product is used by employees to keep ternal Use
uct was converted to the National Number-
ing System. Revisions prior to 12/96 were work production records. This product was
converted to the National Numbering Sys-
10185 23328B Each
identified as RCN SE Form 49 (Rev. 2-93). 12/1996 Destroy Prev Issues Upon Rec
CC:SER Internal Use tem & is on demand (after initial printing).
Revisions prior to 11-96 were identified as Bankruptcy Federal Tax Deposit
Form MAR 8974 (4-91). FMB:S Internal Accounting
10163 23284K Each
Use This product is used by Pittsburgh Dist. Of-
fice employees to provide post bankruptcy
Transmittal Memorandum
This form is a transmittal memorandum
10178 23244A Each information as required by local rule 2015.1
11/1996 Destroy Prev Issues Upon Rec (A)(2). Bankruptcy Order. This product was
used by the Birmingham District Counsel Security Force Blotter converted to the National numbering sys-
office as the legal file copy to indicate what Form 10178 is used by service center se-
action has been taken on cases. This pro- tem. Revisions prior to 12-96 were identi-
curity guards to relay information and in- fied as MAR 5789 (Rev. 10-86).
duct was converted to the National Num- structions from guard to guard during shift
bering System. Revisions prior to 12/96 ARC:C Internal Use
changes. Form was previously issued as
were identifed as RCN SE Form 46 (1-92) MAR 8841 (5-82). PHIL. SERVICE CEN-
RC Internal Use TER Internal Use
F-100
Forms
10191 23717Y Each 10207 91163K Each 10232 23066M Each
Non-IRS Computer Bulletin Board (BBS) Record of Audit Activity and AIMS Inventory Register - Unassigned
& Internet Access Request Update Portable property
Form is used by employees at Brookhaven This form is being revised to accomodate its This form provides an inventory of unas-
Service Center to request access to non- use by both Office and Field Examination. signed portable property, and allows for
IRS bulletin boards and to the Internet with It was revised to provide better monitoring control of this type of property. Previously
documented managerial approval for the of revenue agents' time. This product was issued as SWR-24. DSS:MS Internal Use
access. The product was converted to the converted to the National numbering sys-
National Numbering System, and super- tem. Revisions prior to 2/97 were identified
sedes NAR BSC 11-651 (3-93). as MAR 1768 (3-85), same catalog number. 10235 23071F Each
IS:SMB Internal Use 01/1997 No Previous Issue
EX Internal Use
Imprest Fund Receipts
10192 23997U Each 10209 24127Y Each Form is used to maintain a register of basic
02/1997 No Previous Issue 02/1997 No Previous Issue data on all imprest fund transactions. Pre-
Monthly Motor Vehicle Record Corporate Express Office Supply Order viously issued as SWR-42.
This form is used to track mileage and us- Form MSRO:CONTROLLER Internal Use
age of government vehicle traveled during This new form will be used by the Controller
the month to generate monthly usage re- 10236 23072Q Each
Office to requisition (Corporate Express)
port. This product was converted to the 01/1997 No Previous Issue
supply items in lieu of Form 1334. Excess Property Control Log
National Numbering System, and su- DSS:AHS:PMB Internal Use
perseds Nar Form 9-411 (7-79). Form is used as a worksheet to gather the
necessary information to prepare annual
SS:F:I Internal Use 10221 24202E Each
exess property reports. It is also used as
10195 24201T Each a control log for all excess reports. Previ-
Freedom of Information Act (FOIA)
01/2001 Destroy Prev Issues Upon Rec ously issued as SWR-45.
Search Request
Vacation Schedule MSRO:SS:MS Internal Use
Item is sent out from New Jersey District
Item is used to report employee's projected Disclosure Officer to Collection, Examina-
leave schedule for the year from April 10237 23073B Each
tion, and Criminal Investigation Divisions as 01/1997 No Previous Issue
through January the following year to their well as the Appeals and District Counsel
Manager. The schedules allows the man- Instructor Performance Evaluation
offices to obtain taxpayer return, return in- Used to evaluate instructors. Previously is-
ager to have names of all employees re-
formation, and any activity regarding tax- sued as SWR-17. MSRO:SS:CE Internal
porting to him/her located on one sheet.
payers etc. Information is needed to Use
This proudct was converted to the National
process Freedom of Information Act Re-
Numbering System and supersedes NAR 10238 23074M Each
quests. This product was converted to the
Form 9-122 (2-95). OP:FS:M:PS:AFP In- 01/1997 No Previous Issue
National Numbering System.
ternal Use Follow-up on Outside Employment
EX:DISC Internal Use
Form is used to help Personnel keep accu-
10198 23694K Each
10221 A 24203P Each rate records of employees engaged in out-
03/1997 No Previous Issue side emplouyment. MSRO:SS:P Internal
Estate Tax Classification Check Sheet
Response to Freedom of Information Act Use
This form is used in tax compliance com-
putation. It was converted to the National (FOIA) Search Request
Item is needed to obtain taxpayer informa- 10239 23076I Each
Numbering System. Revisions prior to 01/1997 No Previous Issue
01-97 were identified as NAR F 3-210 tion from the Examination, Collection, Cri-
minal Investigation Divisions as well as the Case Log
(Rev.7-71), uncataloged. EX:GP11 Inter- Required when transmitting prosecution
nal Use Appeals and District Counsel Offices and
reported back to New Jersey Disclosure case reports from district CID to the office
of Centralized Review Previously issued as
10204 24251Z Each Officer (requestor. The information is
SWR CI-52 CID Internal Use
04/1997 Destroy Prev Issues Upon Rec needed to complete FOIA Requests. This
3081 Worksheet product was converted to the National
10241 23527S Each
This form is used by Memphis Service Numbering System. Printings prior to 03-97 01/1997 No Previous Issue
Center employees to enter data regarding were identified as an unnumbered product. Sources of Income Reported and
time worked under appropriate subfunc- EX:DISC Internal Use Unreported
tions. This product was converted to the Used for new emoloyee audits and is part
National Numbering System. Revisions 10230 22998V Each
of new employees report of audit which is
prior to 4/97 were identified as MSC-70, 10/1996 No Previous Issue
furnished to Internal Security. Previously
catalog number 24251Z. P:RC Internal Taxpayer Contact Record
issued as SWR-71 MSRO:COMP:E Inter-
Use This form will be used to record contact with
nal Use
taxpayers and their representatives, thus
10205 92093H Each aiding in review and processing of the Ex- 10242 23532L Each
04/1997 Destroy Prev Issues Upon Rec amination case file. This form supersedes 01/1997 No Previous Issue
Request for Credentials and Other SWR E-283 and ROWR-2595. Nondisclosure Certification
Accountable Items CP:EX Internal Use Previously issued as SWR-79 EX:D Inter-
This form is used to formally request issu- nal Use
ance of ID Media and other accountable 10231 23455J Each
items, and provides record of issuance for 01/1997 No Previous Issue 10243 23534H Each
accountability. This product was converted Travel Information Envelope 01/1997 No Previous Issue
to the National Numbering System. Re- This is an optional use form used by trav- Transmittal of Workers Compensation
visions prior to 4/97 were identified as Form elers to record travel information prior to forms to OWCP
500-1-7 (Rev. 1-87), this same catalog and during trips. Previously issued as SWR Previously issued as SWR-100
number. DSS:SE:F-L Internal Use ADM-22. DFPS Internal Use RM:HR:PP Internal Use
F-101
Forms
10244 23536D Each 10257 23557G Each 10268 23154V Each
01/1997 No Previous Issue 01/1997 No Previous Issue 06/2001 No Previous Issue
Project Control Sheet Listing of Vehicles Exempted from Training Registration Record
Form is used to establish systematic control Semi-annual Utilization Analysis This form was originally developed to pro-
of projects. It provides a convenient means Form is used to provide uniform format vide the Regional Training Branch with in-
for assigning projects; providing instructions annd information in developing exempt lists formation on travel expenses, persons to
and furnishing a record of significant actions of vehicles. Previously issued as SWR-202 call in case of emergency, etc., for students
completed. Previously issued as SWR-107. RM:MS:A Internal Use and instructors coming to the region for
RM:FM Internal Use training classes. The form has been re-
10261 23567C Each vised for use service wide as the standard
10247 23153K Each 01/1997 No Previous Issue enrollment form for all Inservice (classroom)
11/1996 Destroy Prev Issues Upon Rec and on-the-job training. The data from this
Enrollment Request for Courses from
Designation to Act
Career Development Center or form is then input inot the Administrative
Designation to Act is presenty made by
Resources Management Curriculum .. Corporate Education System (ACES) for
memorandum. In order to have a form
Complete title of the form is: Enrollment enrollment, attendance, and tracking of the
consistent in wording, length, content this
form has been developed for use by all of- Request for Courses from Career Develop- specific training event.
fices. Formerly isssued as SWR ADM-120 ment Center or Resources Management A:CS:CMLC:ACES Internal Use
(8-75) DSS:MS Internal Use Curriculum Revitalization Program. Form is
used as an application for learning lab pro- 10270 23584N Each
10249 23660E Each grams and a record of completion. Previ- 01/1997 No Previous Issue
02/1997 No Previous Issue ously issued as SWR-210. Application and Account for Advance of
Automated Information System (AIS) RM:HR:T Internal Use Funds
Security Documentation Form was designed to incorporate the in-
Policy statement P-1-144, IRM 1(16)13 and 10262 23573G Each formation necessary to request, approve,
1(16)11 through 1(16)42 require safe- 01/1997 No Previous Issue and process an advance in a format that
guarding of sensitive proprietary, personnel Appeals Case Performance Review ensures all necessary information is in-
or tax data on computer systems. National Memorandum cluded on the form when received by Fiscal
Office requires user organizations to identify GS-11/12 Appeals Officer Previously issued Management conforms with the data entry
security safeguards needed for computer as SWR AP-211. AP Internal Use prompts utilized for verificaton and high-
systems and to provide a security certif- lights the information to entered and veri-
ication for each system. This form will be 10263 23576N Each fied. The form greatly reduces time used
used to meet these requirements. Revision 01/1997 No Previous Issue to call travelers when inadequate informa-
of 5-97 was entered incorrectly. The only Appeals Case Performance Review tion is provided and speeds up the actual
issuance of the this form has been the 2-97. Memorandum (GS 13/14) processing of the advance request. Previ-
Previously issued as SWR-135 (Rev. 6-94) Previously issued as SWR-211-A AP In- ously issued as SWR-252. Revised 01/97
RM:SM:I Internal Use ternal Use to show n.o. number and catalog no.
RM:FISCAL:ACCT Internal Use
10250 23546Z Each 10264 23246W Each
01/1997 No Previous Issue 10273 23587U Each
IDRS Request for Returns or Documents 01/1997 No Previous Issue
Revenue Agent - Classification
Form is used to request tax returns through Discontinued Investigation Report
the IDRS system. It will permit the request Checksheet
Midstates Region task group study of re- Used by CID to provide standardized format
of more than one year's returns on the for discontinued report. Previously issued
same individual business, or corporation, venue agent return classification and se-
lection process determined that form in as SWR CI-282 CI Internal Use
Previously issued as SWR CI-151. CI In-
ternal Use existence is too generic and in many cases 10275 23589Q Each
does not identify BMF issues.Revised in 01/1997 No Previous Issue
10252 23548V Each 1988 for inclusion of specific trust issues. OJI Questionaire
01/1997 No Previous Issue C:EX Internal Use Used by Educational Branch to track Key
Examining Officer and Conferee's
Indicators Previously issued as SWR-324
Activity Record 10265 23579U Each
RM:T Internal Use
Used by Exam to record contracts with TP 01/1997 No Previous Issue
or representative. Previously issued as Manager's Assessment of Internal 10276 23591C Each
SWR 538, MSR Form 0006 and MWF-304. Control 01/1997 No Previous Issue
CP:EX Internal Use Used by Disclosure & Security Branch for Support Provided Classroom Instructors
managers to document their review of in- Used by Education Branch to track Key In-
10254 23551S Each ternal control. Previously issued as SWR-
01/1997 No Previous Issue dicators Previously issued as SWR-325
241. RM:D:S Internal Use RM:T Internal Use
Form memo used to return Forms 1334
Previously issued as SWR-180 10266 23580V Each
M:P:S:C Internal Use 10277 23592N Each
Grade Structure Change Program Student's Evaluation of Instructor
10255 23552D Each
01/1997 No Previous Issue Form is used to request a grade structure Performance
Records Worksheet change and report on any actions taken. Used by Education Branch to track Key In-
Used to inventory records during annual in- Previously issued as SWR-244 RM:P In- dicators. Previously issued as SWR-326
ventories Previously issued as SWR-181 ternal Use RM:T Internal Use
RM:MS:A Internal Use
10267 23582R Each 10278 23593Y Each
10256 23554Z Each 11/1997 No Previous Issue 01/1997 No Previous Issue
01/1997 No Previous Issue Report of News Media Inquiry Manager's OJT Questionaire
Information Gathering Document Index Form is used to respond to news reporters Used by Education Branch to track Key In-
Previously issued as SWR CI-190 CI In- inquiries. Previously issued as SWR TX- dicators Previously issued as SWR-327
ternal Use 246 PAO Internal Use RM:T Internal Use
F-102
Forms
10279 23594J Each 10291 23626I Each 10303 23599M Each
Trainee OJT Questionaire Filing Equipment Utilization Worksheet Evaluation Of Computer Audit Specialist
Used by Education Branch to track Key In- Used by RM for files management studies. Support
dicators Previously issued as SWR-328 Previously issued as SWR-499. This form is used to measure customer
RM:T Internal Use RM:MS:A Internal Use feedback pertaining to Examination Auto-
mation Assistance provided by Computer
10280 23601N Each 10292 23627T Each Audit Specialist. Previously issued as
01/1997 No Previous Issue 09/1997 Destroy Prev Issues Upon Rec SWR-561. EXAM Internal Use
Internal Revenue Agent GS-512 Direct Request For CAS Assistance
Hire Authority-Transaction Log Used by Compliance functions to request 10304 23190N Each
processing assistance. Previously issued 11/1996 Destroy Prev Issues Upon Rec
Transaction Log Used by Personnel to track
as SWR-502. CAS:E Internal Use AIMS Status Update Sheet
applicants Previously issued as SWR-360 Form is put on front inside cover of taxpayer
HR:O Internal Use 10293 23628E Each case files and is used as a record of all ac-
01/1997 No Previous Issue tivity that is done on the file. Each time the
10282 23617X Each
Computation of Additional Gross case file is moved and/or changed the sta-
01/1997 No Previous Issue tus sheet is updated to let examiners know
Receipts
SF-149 Credit Card Purchases the history of the file. The form was previ-
Used to gather data in the review of credit Source and Application of Funds
ously issued as SWR E-563 (8-88)
card purchases. Previously issued as Methods CP:EX Internal Use
SWR-399. RM:MS:S Internal Use Used to assist in the verificaiton of gross
receipts, useful in low income business and 10305 23602Y Each
10284 23619T Each farm cases. Previously issued as SWR 02/1997 No Previous Issue
05/1997 Destroy Prev Issues Upon Rec AUD-516. 02-97 Revision date incorrect. Notice of Deficiency
Vehicle Usage Log SWRO:AUDIT Internal Use Previously issued as Form SWR E 564.
Management controls over the use of Gov- Used by reviewer or conferee to transmit
ernment credit cards necessitates a stand- 10296 23631B Each special processing instructions on closed
01/1997 No Previous Issue cases. EXAM Internal Use
ard form for operators to record purchases
Form 519 Rejects
and certification of vehicle uee. This is a
Previously issued as Form SWR E 519 A. 10306 23603J Each
requirement per IRM 1(14)47. Previoulsy
CP:EX Internal Use 02/1997 No Previous Issue
issued as SWR-430 and ROWR Form
2972-A SS:OPERATIONS Internal Use ADP Record Evaluation Report
10297 23632M Each Previously issued as Form SWR E 567.
02/1997 No Previous Issue EXAM Internal Use
CAS Application Plan and Status Report
10285 23620U Each Previously issued as Form SWR E 522 A. 10307 23604U Each
01/1997 No Previous Issue CP:EX Internal Use 02/1997 No Previous Issue
Request for Biennial Review of Internal Unagreed Office Audit Cases
Management Documents 10298 23633X Each Form is used to document group manager
Used to review Internal Management Doc- 02/1997 No Previous Issue involvement in unagreed cases and to spe-
uments. Previously issued as SWR-445 Workload Review-Analysis of Cases cify taxpayer's position in unagreed cases.
RM:MS:A Internal Use This form is used by Group Managers for Previously issued as SWR E-570 and
workload reviews of cases in process, Use ROWR Form 2772 EXAM Internal Use
10286 23621F Pad is to be at the discretion if District Manage-
01/1998 No Previous Issue ment. Previously issued as SWR E-524 10308 23605F Each
Work Transfer Routing Slip CP:EX Internal Use 08/2000 No Previous Issue
Form is used when work is transfered from Financial Products and Transactions
one location to another Previously issued 10298 A 24199S Each Referral
as KCSC-863 SS:S/R&W Internal Use 03/1997 No Previous Issue All coordinated examination program cases
Workload Review-Analysis of must be referred as soon as it is determined
10287 23622Q Each Cases-Continuation that a potential commodity and financial
01/1997 No Previous Issue Form is a continuation sheet to be used with products area or use exists. The form pro-
Accident and Injuries Reports Log Form-10298 when additional cases need to vides assistance on commodity tax shelters.
Used to log accidents and injuries as re- be included in the workload review. Use of Previously issued as SWR E-577 (1-95).
quired by OSHA. Previously issued as these two forms is to be at descretion of Form was revised to make it fillable.
SWR-465. RM:MS:R Internal Use district management. This form was in-part EXAM Internal Use
developed from an employee suggestion.
10288 23623B Each Previously issued as SWR E-524-A. 10312 23609X Each
01/1997 No Previous Issue CP:EX Internal Use 02/1997 No Previous Issue
TIR Contract Receiving Report Report of Criminal Investigation
10299 23634I Each Division-Referral of Information Items for
Used by Contracts and Procurement to
02/1997 No Previous Issue Potential Civil Action
track delivery of equipment. Previously is- Field Location and Itenerary Check-Out Used to monitor inventories of CID referrals
sued as SWR-483. RM:MS:C&P Internal Sheet of information awaiting determination by
Use Previously issued as Form SWR 535. Used Exam. Previously issued as SWR E-618.
to show location of agents within a group. CP:EX Internal Use
10290 23625X Each
COMPLIANCE Internal Use
01/1997 No Previous Issue 10313 23611J Each
Learning Center 10300 23597Q Each 02/1997 No Previous Issue
Nomination/Acknowledgement 06/1997 No Previous Issue Telephone Contact
Used by training branch to track self study Cash Transaction Account Used by Exam Tax Examiners to document
by employees Previously issued as SWR- Previously issued as Form SWR E 550. Taxpayer phone contact. Previously issued
492. RM:T Internal Use CP:EX Internal Use as SWR E-626 CP:EX Internal Use
F-103
Forms
10314 23612U Each 10325 23440K Each 10338 23468M Each
CAS Case Closing Transmittal Sheet Disclosure Quality Review Sheet Purchase Card Log
Used by Exam Computer Audit Specialists (Fed-State Request Case) Previously issued as Form SWR 742
as a transmittal cover sheet to assure con- Previously issued as Form SWR E 686A. M:P:S Internal Use
sistency of file documentation for closed EXAM/DISCLOSURE Internal Use
cases. Previously issued as SWR E-628. 10340 23471J Each
CP:EX Internal Use 10326 23443R Each 01/1997 No Previous Issue
02/1997 No Previous Issue Management Systems Branch-Credit
10315 23613F Each Disclosure Quality Review Sheet Time/Comp.Time/Overtime/Leave
02/1997 No Previous Issue Previously issued as Form SWR E 686B.
Request
Appeals Work Request Used by Exam Disclosure for correspond-
ence reviews EXAM/DISCLOSURE Inter- Used to document managerial approval for
Used to ensure proper processing of case leave/credit/comp/overtime requests. Previ-
nal Use
file throughout AP procedure. Previously ously issued as SWR-747 DSS:MS:A In-
issued as SWR AP-635 APPEALS Inter- 10327 23445N Each ternal Use
nal Use 02/1997 No Previous Issue
Disclosure Quality Review Sheet 10343 23474Q Each
10316 23614Q Each Previously issued as Form SWR E 686-C. 01/1997 No Previous Issue
08/1997 Destroy Prev Issues Upon Rec Reduced onsite visitations require more Revenue Agent Examination
Unagreed Case Checklist corespondence reviews. Performance Record
The form is a result of locally derived EXAM/DISCLOSURE Internal Use Used for Revenue Agents' performance
EP/EO procedures. Previously issued as evaluation. Previously issued as SWR
NTD-EP 1604 EP/EO Internal Use 10329 23457F Each E-755A. CP:EX Internal Use
10318 23167Y Each Transmittal Sheet-Related Cases 10344 23476M Each
11/1996 No Previous Issue Previously issued as Form SWR E 711. 01/1997 No Previous Issue
Deduction for Depletion on Ground Used by Exam for transmittal of large General Program Revenue Agent
Water Used for Irrigation groups of cases EXAM Internal Use Examination Performance Record
This form is required by Rev. Proc. 66-11 Used to evaluate Revenue Agents on crit-
as an attachment to the tax return. The 10330 23458Q Each
ical elements. Previously issued as SWR
form provides a standard method of com- 05/1997 Destroy Prev Rev. Immediately
Evaluation Report on Claim for Refund E-755A. CP:EX Internal Use
puting and reporting water depletion de-
ductions by taxpayers who extract ground Previously issued as Form SWR E 719
EXAM Internal Use 10345 23477X Each
water from the Ogallala Geological forma- 01/1997 No Previous Issue
tion. The Internal Revenue Service uses Tax Auditor Examination Performance
the information to determine if the depletion
10331 23459B Each
02/1997 No Previous Issue Record
has been computed correctly This form was Used as performance evaluation for Tax
Interview Work Sheet -- Individual
previously issued as SWR E-665. RE- Business Return Auditors. Previously issued as SWR E-756
GIONAL COMPLIANCE Tax Related Used by Exam for initial interview on office CP:EX Internal Use
Public Use audit examinations. Previously issued as
SWR AUD-721 CP:EX Internal Use 10346 23478I Each
10319 23434G Each 06/1997 Destroy Prev Issues Upon Rec
02/1997 No Previous Issue 10333 23462Y Each Request for Examination Administrative
Resignation Taken By Phone 02/1997 No Previous Issue
Used by Personnel to record necessary in- Certified Mail Log
Reconsideration
formation when resignations are taken over Previously issued as Form SWR E-757
Used for tracking certified mail. Previously
the phone. Previously issued as SWR-673 issued as SWR-737 RM:FM Internal Use Revised to remove the "Midstates Region"
RM:P:LP Internal Use from title and redesign format. EXAM In-
ternal Use
10322 23437N Each 10334 23463J Each
02/1997 No Previous Issue 02/1997 No Previous Issue 10347 23479T Each
Fax Transmission Cover Sheet Express Delivery Log 02/1997 No Previous Issue
Previously issued as Form SWR 680-A. Used by district office for tracking express Quality Improvement Project
Used as coversheet for FAX transmissions mail. Previously issued as SWR-738 Suggestion(QUIPS)
RM:HR:FM Internal Use RM:FM Internal Use Previously issued as Form SWR-AP 759
This form is used to suggest ares for quality
10323 23438Y Each 10335 23464U Each improvement to the Appeals Quality Coun-
05/1997 Destroy Prev Issues Upon Rec 02/1997 No Previous Issue cil. APPEALS Internal Use
Incentive Award Folder Delivery Log
Form was needed to safeguard the privacy Used for tracking mail delivery. Previously 10349 23483B Each
of the award information as it is being issued as SWR-739 TPS:M:P Internal Use 01/1998 Destroy Prev Issues Upon Rec
routed for approval and processing. It will Case Control Sheet
be easier to recognize as it moves through Form is used in lieu of Form 3198 to identify
10336 23466Q Each
Special Handling cases. Formerly approved
the appropriate pipelines. Previously is- 02/1997 No Previous Issue
sued as SWR-685 and ROWR Form 246 Outside Fee Appraisal for use by Springfield District and is now
T:M:P:DFPS Internal Use Previously issued as Form SWR 740 being used by the Illinois District.
RM:MS:I Internal Use EX:PLAN,QUALITY MGMT Internal Use
10324 23439J Each
02/1997 No Previous Issue 10337 23467B Each
Disclosure Quality Review Sheet (FIOA) 01/1997 No Previous Issue 10350 23484M Each
Previously issued as Form SWR E 0686 Shipping and Receiving Record 02/1997 No Previous Issue
Used by Exam Disclosure for correspond- Used for tracking shipped and received ESP Time Report
ence reviews EXAM/DISCLOSURE Inter- items. Previously issued as SWR-741 Previously issued as Form SWR E 764
nal Use RM:MS:P Internal Use EXAM Internal Use
F-104
Forms
10352 23486I Each 10361 23494I Each 10367 23501M Each
EP/EO Case File Correction/Reject Sheet Testimony Feedback Report Total Quality Assurance System
EP/EO Division had no control of cases re- Previously issued as SWR-851. This form Checksheet for Remote Terminal
turning to the groups. This form will identify provides Disclosure Officers with feedback Operators
the error for the RA/TA and where the reject on requested testimony and/or production Used for the line management quality as-
file should be returned. Previously issued of authorized Service documents. Return surance system in the region Previously is-
as SWR E-767 EXAM Internal Use completed form to the Disclosure Officer sued as SWR E-926 CP:EX Internal Use
with a copy to the Regional Disclosure Of-
10353 23487T Each ficer. CP:EX:D Internal Use
02/1997 No Previous Issue 10367 A 24169E Each
Statistical Sampling Inventory Validation 10363 23497P Each 02/1997 No Previous Issue
Analysis Checksheet 02/1997 No Previous Issue Quality Assurance Checksheet C
Notice Agreement Inquiry Referral Terminal Operators
Previously issued as Form SWR E-768
Previously issued as SWR-922. This form Previously issued as SWR E 926 Created
Used for developing error rate baselines.
details taxpayer data, disclosure check, re- under a new program for ESP (LMQAS)
EXAM Internal Use
sponse and final resolution, and record of EX Internal Use
10354 23488E Each action. CS:TR:TP Internal Use
10368 23502X Each
10364 23498A Each 02/1997 No Previous Issue
Quarterly Training Business Plan-Key 11/1997 Destroy Prev Rev. Immediately FOIA Request Search Documentation
Indicator Status Report Statute Expiration Case Notice Previously issued as Form SWR E-930.
Used to gather business plan data. Previ- Used to flag cases with short statutes when Documentation of records searches con-
ously issued as SWR-769 RM:HR:T Inter- cases are processed to Districts for closing ducted by IRS in response to Freedom of
nal Use actions. Previously issued as SWR AP-923 Information Act requests. CP:EX:D Inter-
APPEALS Internal Use nal Use
10355 23489P Each
02/1997 No Previous Issue 10364 A 24613P Each 10369 23503I Each
TCMP Narrative Status Report 06/2001 Destroy Prev Issues Upon Rec 02/1997 No Previous Issue
Provides management information in the Statute Expiration Case Notice (folder) Request For User Fee Refund
taxpayer compliance measurement pro- In the past, barred deficiencies have oc- Previously issued as Form SWR-932.
gram. A reinstatement is needed for report- curred because there is more than one Standardized form for processing user fee
ing status of district activities. statute situation in a given case file. The refunds. SS:F:A Internal Use
CP:EX Internal Use earliest statue expiration has been identified
and protected on the Form 10370 23504T Each
10356 23137K Each 10364-a.However, as the case file pro- 02/1997 No Previous Issue
11/1996 No Previous Issue gresses through the processing stream, PC-TARE Time and Attendance Time
IMD Clearance Record sometimes taking substantial length of time Sheet
Form 2061, Document Clearance Record, and statute expiration become emminent. Previously issued as SWR-943A.
was used mainly by National Office and did All statutes barring within a 12-month period RM:HR Internal Use
not meet the requirements of the field. A will be identified and the potential for barred
QIP Team reviewed the Regional Office statutes will be eliminated. Previoulsy is- 10371 23505E Each
practice for issuing IMD's and arrived at the sued as ROWR Form 1532-A (Rev. 11-78) 02/1997 No Previous Issue
present form. Form was previously issued EXAM Internal Use Appeals Customer Service Record
Previously issued as Form SWR AP-944.
as SWR-782 (10-92).Obsoleted 2-99 any-
one needing this form should use Form
10364 B 24311Q Each This is a history and contact sheet for Ap-
04/1997 Destroy Prev Issues Upon Rec peals cases. APPEALS Internal Use
2061, Document Clearance Record.
Statute Expiration Case Notice
SS:MS Internal Use (half-sheet) 10372 23506P Each
Form is used to flag cases with short statute 02/1997 No Previous Issue
10358 23491B Each
Appeals Customer Service Record
of deficiency when cases are processed to
02/1997 No Previous Issue Previously issued as SWR AP-944A. This
districts for closing actions. Form readily
Director's Log is a continuation sheet for Form 10371, a
identifies taxpayer information and alerts
Used to track summonses. Previously is- the office that the file requires expeditious history and contact sheet for Appeals
sued as SWR-784 CP:EX:D Internal Use handling. Form previously issued as ROWR cases. APPEALS Internal Use
Form-1532-B (Rev. 9-73) APPEALS In-
ternal Use 10373 23507A Each
10359 23492M Each 02/1997 No Previous Issue
02/1997 No Previous Issue 10365 23499L Each IDRS Research Request
Nonfiler Event - - Data Sheet 02/1997 No Previous Issue Previously issued as SWR AP-945. This
Used to monitor data for Nonfiler results. Investigation History-Initial Contact form is an IDRS research tool containing
Previously issued as SWR CP-785 Improves the initial taxpayer contact inter- command code explanations.
CP:EX:D Internal Use views. Previously issued as SWR COL-924 APPEALS Internal Use
CP:COL Internal Use
10360 23493X Each 10374 23508L Pad
02/1997 No Previous Issue 10366 23500B Each 05/1997 Destroy Prev Issues Upon Rec
Calls To Be Referred To Another 02/1997 No Previous Issue AFS Data Form
Division Total Quality Assurance System Effective 10-1-92 a new automated financial
Used to reduce calls being transfered. Pre- Checksheet for Tax Examiners system (AFS) was implemented service-
viously issued as SWR ACTS-834 Used for implementation of the line man- wide. This form is necessary to capture
CS:TP Internal Use agement quality assurance system in region required for processing in the new system.
Previously issued as SWR E-925 Previously issued as SWR-949 (9-92)
CP:EX Internal Use RM:F:A Internal Use
F-105
Forms
10375 23509W Each 10390 23531A Each 10398 23556V Each
Total Quality Assurance System for Tally Sheet for Forms Distribution Test Church Case - IRC 7611 Time Limits
Preliminary Reviewers Previously issued as SWR-979. Used for The form will be use to flag church tax in-
Used by Exam, ESP for quality review. Tax Forms Marketing Analysis Program to quiry cases with the expiration date of the
Previously issued as SWR E-953. obtain a sampling of taxpayers obtaining tax 90-day period. Previously issued as SWR-
forms via POD forms distribution during fil- 694 (9-92). COMPLIANCE:EXAM Internal
CP:EXAM Internal Use
ing season. SS:MS:P Internal Use Use
10377 23512T Each
10399 23558R Each
02/1997 No Previous Issue 10391 23533W Each
Automated Information System (AIS) Privacy Act Notification
Appeals Performance Review
Security Review Used by RM for contractors that receive
Memorandum GS-303-4 Clerk (Office
Previously issued as SWR-958. This form returns, and return information to sign Pri-
Automation).
is used for automated security reviews. Form is for new position description and vacy Act Notification. Previously issued as
RM:MS:IS Internal Use critical elements for support positions Pre- SWR-998 RM:MS:C Internal Use
viously issued as SWR AP-980
10378 23513E Each
APPEALS Internal Use
10400 23563K Each
ARTS Application Change Request IRS Manager's Certification for Security
10392 23535S Each
and Internal Controls Reviews -
Used to request changes to ARTS system. 02/1997 No Previous Issue
Previously issued as SWR-962 Midstates Region
Appeals Performance Review Previously issued as SWR-999. Form pro-
RM:MS:R Internal Use Memorandum GS-303-5 Case vides managers documentation for security
Processor and internal control reviews.
10380 23516L Each Form is used for new position descriptions RM:MS:R Internal Use
02/1997 No Previous Issue and critical elements for support positions.
Seasonal Certification For Health APPEALS Internal Use 10404 23571K Each
Benefits and Health Insurance 02/1997 No Previous Issue
Previously issued as Form SWR-965. Form 10393 23538Z Each Consent To Enter Private Premises
is used for new employees. RM:P:E In- 02/1997 No Previous Issue Use by Revenue Officers to request tax-
ternal Use Appeals Performance Review payer's consent to allow Revenue Officer to
Memorandum GS-592-6 Case Records enter private property and make seizure.
10381 23517W Each Examiner Previously issued as SWR Col-2421.
02/1997 No Previous Issue Form used for new position descriptions CP:COL Internal Use
Insurance History Record and critical elements for support positions.
Previously issued as SWR-967. This form Previously issued as SWR AP-982 AP- 10405 23572V Each
is used to notify processing clerks of the PEALS Internal Use 02/1997 No Previous Issue
Temporary Promotion
codes to certify newly certified seasonals
and seasonals converted to permanent
10394 23540L Each Previously issued as SWR-2449. This form
02/1997 No Previous Issue is used for employee acknowledgment of a
status. RM:HR:P Internal Use Appeals Performance Review temporary promotion. SS Internal Use
Memorandum GS-592-7 Case Records
10382 23518H Each
Examiner 10406 23574R Each
Form used for new position descriptions
VEBA Referral Checksheet and critical elements for support positions. Notice To Publisher
Used by Compliance Exam to transmit in- Previously issued as SWR AP-983 AP- Previously issued as SWR-2649. Form is
formation to EP/EO for agents to examine PEALS Internal Use used by Revenue Officers or Sepcial
the VEBA. Previously issued as SWR E-968 Agents when advertising for seizure and
CP:EX Internal Use 10395 23541W Each sale. RM:F:A Internal Use
10385 23521E Each Appeals Performance Review 10407 23575C Each
02/1997 No Previous Issue Memorandum GS-592-6 Tax Examiner 02/1997 No Previous Issue
Accidental Access Report Form used for new position descriptions Consent To Disclose Tax Information
Previously issued as SWR-971. Form re- Used by PAOs/Disclosure Officers to allow
and critical elements for support positions.
disclosure of confidential tax information, to
cords the reason(s) for accidental unau- Previously issued as SWR AP-984 AP-
various media contacted by TP, regarding
thorized IDRS access of accounts. PEALS Internal Use
said TP. Previously issued as SWR-2800
RM:MS:R Internal Use DP:RPAO Internal Use
10396 23542H Each
10386 23522P Each 02/1997 No Previous Issue 10409 23578J Set
02/1997 No Previous Issue Appeals Performance Review 02/1997 No Previous Issue
Record Processing Log and Time Sheet Memorandum GS-592-7 Tax Examiner Record of Taxpayer Contact
Previously issued as SWR AP-977. This Form used for new position description and Previously issued as SWR Col-2815
form is a records timesheet and log. AP- critical elements for support positions. Pre- COLL Internal Use
PEALS Internal Use viously issued as SWR AP-985
APPEALS Internal Use 10411 23170V Each
02/1997 No Previous Issue 10397 23713G Each Reimbursement Claim for Confidential
02/1997 No Previous Issue Expenditures on Official Business
Record Processing Log and Time Sheet
Appeals Performance Review Utilized by special agents to claim re-
Continuation Sheet Memorandum GS-592-8 Tax Examiner imbursement of confidential expenditures.
Previously issued as SWR AP-977A. This Previously issued as Form SWR AP-986 This form will be used in Western Region in
form is a continuation record processing log Title - Appeals Performance Review Mem- lieu of SF 1164. This form was previously
and time sheet. APPEALS Internal Use orandum GS-592-8 Tax Examiner issued as ROWR Form-3383 (Rev. 9-92).
EXAM Internal Use CRIMINAL INV. DIV. Internal Use
F-106
Forms
10414 23637P Each 10421 23378H Each 10434 23376L Each
02/1997 No Previous Issue 08/2001 No Previous Issue 04/2000 Destroy Prev Issues Upon Rec
Recording Cover Sheet Vacation Calendar 2002 Format Sheet for IRS Delegation Orders
Used by Collection:SPF to record certif- Form is used by supervisors as a planning This form is a generic delegation order for-
icates of discharge and subordination non- tool for the vacation days their staff antic- mat sheet to be used by all IRS offices. It
attachement. Previously issued as SWR ipates using during the year. This form is has been created as a consolidated form to
COL-2832 CP:COL Internal Use revised each year and is ready for use by be used by all offices for any/all internal
the beginning of the new year. Previously delegation order correspondence and su-
10415 23638A Each issued as SWR-251(Rev.11-94) and MSR percedes any old forms used in the past.
02/1997 No Previous Issue Form-0019 (Rev. 01-96) T:M:PS:DFP Internal Use
Certificate of Farmer or State or Local W:CAR:M:MP:DP Internal Use
Government Unit 10435 23703K Each
Used by Examination for vendors to obtain 10425 24026M Each 02/1997 No Previous Issue
tax refund for excise tax paid on undyed 02/1997 No Previous Issue Classification Review Worksheet
diesel fuel when sold to state or local gov- Customer Supply Center Consolidated Used by Examination for quality review and
ernment, or a farmer for use for farm pur- Order/Receipt Form documentation of Form 5126. Previously
poses. Previously issued as SWR E-2833 Title: Customer Supply Center-Consoli- issued as SWR E-297 CP:EX Internal Use
CP:EX Internal Use dated Order/Receipt Form Used by GSA as
receipt for supplies to Regional FMB Previ-
10417 23405D Each ously issued as SWR-118A SS:MS Inter- 10436 23704V Each
01/1997 No Previous Issue nal Use 01/1999 No Previous Issue
Accident Report Memo Midstates Region-International Feature
When employees experience work related 10426 23656W Each Tax Return-Classification Checksheet
injuries or auto accidents, a number of 08/2001 Destroy Prev Issues Upon Rec Used by International Examiner's classifying
forms must be co pleted and processed. Log Sheet for Form 6697 tax returns at the service center or district
Rarely all forms are received and telephone Title: Log Sheet for Form 6697 This form office, about four times a year, to identify
calls or individual memos are sent to the will be used by IMDDS Coordinators to potential issues/audit areas. Previously is-
employee involved. This form will will pro- track additions, updates, and deletions of sued as SWR E-267 CP:RCEP:TEAM
vide a checklist of all required Accident order point numbers. III Internal Use
Reporting forms, used by the Safety Officer. W:CAR:M:MP:DP Internal Use
Previously issued as SWR-337 (Rev. 10437 23706R Each
10-89) SS:LONE STAR SITE Internal Use 10427 24522Z Each 07/1997 Destroy Prev Issues Upon Rec
07/1997 Destroy Prev Issues Upon Rec Reimbursable Work Authorization
EMERGENCY MEDICAL AND Record
10418 23714R Each NOTIFICATION INFORMATION Form is designed as a file folder. Previously
07/1997 Destroy Prev Issues Upon Rec Form is to be used by employees, kept by issued as MWF 204 (8-80) KSCS Internal
Collection Support Function Walk-In manager/secretaries for emergencies that Use
Card may occur during their tour of duty. CON-
Form is used by collection function to pro- TROLLER Internal Use 10438 23707C Each
vide information on taxpayer who have an 02/1997 No Previous Issue
appointment scheduled. Previously issued
10428 23702Z Each Field Location and Itinerary Check-Out
02/1997 No Previous Issue Sheet
as CHI-1-55 Rev. 11-94
Telephone Request For Prompt, Quick, Used by Audit and EP/EO to record location
COLLECTION Internal Use
Jeopardy, Termination each day Previously issued as SWR-535A.
10419 23661P Each Previously issued as SWR E-529 CP:EX Internal Use
Request for Approval of Seizure of 10439 23708N Each
Principal Residence
10430 23658S Each 02/1997 No Previous Issue
02/1997 No Previous Issue Collateral Examination-Request and
Form is used to request approval for the
Taxpayer Service Technical Inquiry Report
seizure of property for taxes owed. Previ-
Used by Taxpayer Service for technical Used by Examination to request and reply
ously issued as CHI-1-58 (9-90)
closures of referrals. Previously issued as to collateral reports in estate and gift tax
FPS:CHICAGO Internal Use
MSR-0018 and Form 500-1-52 (Rev. 7/86), cases. Previously issued as SWR AUD-586
10420 23189M Each catalog number 92060M. CS:TPS Inter- CP:EX Internal Use
05/1997 Destroy Prev Rev. Immediately nal Use
Security Incident Report 10443 23712V Each
10433 23375A Each 02/1997 No Previous Issue
This form outlines situations requiring an
10/1999 Destroy Prev Issues Upon Rec Transmittal Memorandum-Office Audit
incident report, routing information, and re-
Format sheet for IRS Circulars Appeals Case
port format.
This form is a generic circular format sheet Used by Exam Audit to transmit apppeals
Reports will be prepared as soon as posi-
to be used by all IRS regions, districts and case to Review and document if group
ble by the office which identified the inci-
service centers. It has been created as a manager discussed issues with TP. Previ-
dent. See RCM 2(10)-1, dated 11-96. This
consolidated form to be used by all offices ously issued as SWR E-515 CP:EX Inter-
form was formerly numbered MSR Form for any/all internal circular correspondance
0023, and previously SWR-203. nal Use
and superceeds any old local forms used in
SS:FM:HQTS Internal Use the past. The new format corresponds to 10445 23739M Each
the FY-97 requirement that ll internal 02/1997 No Previous Issue
correspondance's now be in the 8.5 x 11 Computation of Income Tax Deduction
format.This form has been revised because On Estate Tax Returns
it has been made fillable in PDF format. Previously issued as SWR E-554 (Rev.
T:M:PS:DFP Internal Use 3-71) EXAM Internal Use
F-107
Forms
10448 65776T Each 10459 65793E Each 10471 23747M Each
Specialist Cases Status Report Assessment Information Disclosure Employment Tax Checklist
Previously issued as ROWR Form 1759. Authorization Previously issued as ROWR Form 3096
COMPLIANCE Internal Use Previously issued as ROWR Form 2860 EXAM Internal Use
Used by Audit agents to see confidential
10449 65773M Each portions of local state county assessor's 10472 23748X Each
02/1997 No Previous Issue case files. COMPLIANCE Internal Use 02/1997 No Previous Issue
Organization Change Notice OJT Weekly Interview (Field
Used by SS in WER to issue changes ef- Examination)
fecting org structure. Previously issued as
10460 65796L Each Previously issued as ROWR Form 3052-A
ROWR-2181 SS:M Internal Use
Localized Profile Authorization
10451 65771Q Each Previously issued as ROWR Form 2884 10473 23749I Each
04/1997 Destroy Prev Issues Upon Rec Used by Security Branch to document lo- 02/1997 No Previous Issue
calized profiles for units using IDRS and to OJT Weekly Interview Report (Office
Daily Program Planner
obtain approval signatures. CUSTOMER Examination)
Used by SS:FMI to work planner/reminder
SERVICE Internal Use Previously issued as ROWR Form 3052
Previously issued as ROWR-1120 and
500-1-51 (Rev. 2/79), catalog number EXAM Internal Use
10461 65799S Pad
92059L. SS:FMI Internal Use 02/1997 No Previous Issue
10474 23750J Each
Seizure Document Transmittal
10452 65765M Each 02/1997 No Previous Issue
Previously issued as ROWR Form 2749
02/1997 No Previous Issue Security Review Checklist
COMPLIANCE Internal Use
Delegation of Authority Log Previously issued as ROWR Form 3049
Used to provide delegations within the or- 10462 A 24366Z Each EXAM Internal Use
ganizational unit. Previously issued as 11/1997 No Previous Issue
ROWR-2553A SS:FMI Internal Use TDA History Record 10475 23751U Each
Form will fill the need for a standardized 02/2001 No Previous Issue
10453 65763Q Each history sheet; will improve the recording and State tax Information Request
02/1997 No Previous Issue documentation of actions taken, and will Previously issued as ROWR Form 3036
ADP Application Report (Feeder Report) facilitate case reviews by Collection Man- DP:CUSTOMER SERVICE Internal Use
Used by Examination to report to District agers and Group Supervisors. Previously
Audit ADP Coordinator on results of com- issued as ROWR Form 309-A DFPS In-
ternal Use 10476 23752F Each
puter application. previously issued as
ROWR-2502 COMPLIANCE Internal Use
10463 65804A Each AUTHORIZATION For Access To
02/1997 No Previous Issue Restricted Area
10454 65754F Each Examination Support and Processing Previously issued as ROWR Form 3010
02/1997 No Previous Issue Correction Request RM:FMS Internal Use
ADP Record Evaluation Questionnaire 10478 23754B Each
Used by Exam for processing correction of
Used by Exam for examinations involving 05/1997 Destroy Prev Issues Upon Rec
cases COMPLIANCE Internal Use
ADP accounting records to verify that TPs Home to Work Driving Authorization
are complying with Revenue Ruling 71-20. 10465 65809D Each Title-Home to Work Driving Authorization
Previously issued as ROWR-2501 COM- 02/1997 No Previous Issue The form is used to record home to work
PLIANCE Internal Use OJT Case Review Guide For Tax driving authorization for a semi-annual re-
Auditors view of continuing authorization as required
10455 65780B Each Previously issued as ROWR Form 2843 by Treasury Directive Manual Transmittal
02/1997 No Previous Issue COMPLIANCE Internal Use 151. Previously issued as ROWR Form
Request For Computer Assisted Audit
2972 (6-79) SS:FMS Internal Use
Program Assistance 10466 65807H Each
Previously issued as ROWR Form 2500 05/1997 Destroy Prev Issues Upon Rec 10479 23755M Each
COMPLIANCE Internal Use TC 130 Freeze Request 02/1997 No Previous Issue
Form is used for input of TC 130 Freeze
Office Examination Review Checklist
10456 65782X Each and TC 131 Release request as a source
02/1997 No Previous Issue and input document, recording cross-refer-
Penalty Supression Notice ence information. Previously issued as
(5-79) EXAM Internal Use
From is used to keep districts aware of ROWR Form 2859 COMPLIANCE Internal
suppressed penalties and the civil statute Use
10480 23756X Each
of limiattion for assessment. Previously is- 03/2000 No Previous Issue
sued as ROWR Form 2596 (Rev. 3-83)
10467 65812A Each
02/1997 No Previous Issue Security Incident Report
CI Internal Use Form is used to record and compile all
Appeals Division Feedback Report and
Transmittal Memorandum types of information in an emergency situ-
10458 65788L Each ation. Previously issued as ROWR Form
02/1997 Use/Issue Prev Issue First 2959. SS:FMS Internal Use
APPEALS Internal Use
Chapter XI Control Card
Form used to control all Chapter X, XI, and 10470 23746B Each 10481 23757I Each
XII cases. Used to check on deposits, 05/1997 No Previous Issue 02/1997 No Previous Issue
monthly reports and tax returns. Used to Examination Case Processing Seizure Register and Document Control
list requirements and information on tax re- Form is used when agents examine cases. Transmittal
turn filed. Previously issued as ROWR Form Previously issued as N Cal Form 10 Previously issued as ROWR Form 2474
2743 COMPLIANCE Internal Use EXAM Internal Use COLL Internal Use
F-108
Forms
10483 23759E Each 10492 65710D Each 10500 65736J Each
Request for Computer Services Notice of Federal Taxes Due Rubber Stamp Requisition
Previously issued as ROWR Form 2339 Form is used as a "Demand" in escrow, to Form is used to request rubber stamps.
FISO Internal Use present information, useful to an escrow Form gives instructions on design and set
officer re: lien filing dates and release re- up of the stamp. Previously issued as
10484 23760F Each quirements, as well as specific tax bal- ROWR Form 272. FMC Internal Use
02/1997 No Previous Issue ances, accruals and rates of future accruals
Joint Committee Case Survey Worksheet 10501 65737U Each
on the accounts involved. Previously issued
Previously issued as ROWR Form 3252 02/1997 No Previous Issue
as ROWR Form 471-B COMPLIANCE In- Employee Tour of Duty Change Notice
EXAM Internal Use ternal Use Previously issued as ROWR Form 370
10485 23761Q Each Used to advise employee, timekeeper and
10493 65712Z Each
personnel office of a change in employee's
FTD Alert History Sheet tour of duty.. Title - Employee Tour of Duty
Related Cases Change Notice SS:P Internal Use
Previously issued as ROWR Form 3254 Previously issued as ROWR Form 1340
Used tp document FTD Alert cases COM- COMPLIANCE Internal Use 10502 65738F Each
PLIANCE Internal Use 02/1997 No Previous Issue
10494 65716R Each Employee Tour Of Duty Change Notice
10486 23762B Each 05/1997 No Previous Issue (Multiple Listings)
02/1997 No Previous Issue Speaker Request Record Previously issued as ROWR Form 370-A
Proof of Claim Module Worksheet Verbal requests for speakers generally re- Used to advise employee, timekeeper and
Worksheet is prepared by technician to sult in requesting written invitations, detail- Personnel Office of a change in employee's
process computer-generated proof of claim. ing particulars. This form replaces the letter tour of duty - multiple listing SS:P Internal
Previously issued as ROWR Form 3302-A size format. By sending request card to Use
CP:CO Internal Use originator will assure receipt of information
required to meet determination criteria and 10504 65749M Each
10488 23764X Each
also serve as a referral document for se- 02/1997 No Previous Issue
02/1997 No Previous Issue Statement Of Interest And Penalties Not
lection and assignment of speaker. Previ-
FOIA Request Analysis Record Included On Proof of Claim
ously issued as ROWR Form 1284 PUBLIC
Form used as a checksheet for processing Form used for demand against taxpayer.
AFFAIRS Internal Use
and analyzing FOIA/Privacy Act requests. Previously issued as ROWR Form 471-C
Previously issued as ROWR 3309 10495 65721K Each COMPLIANCE Internal Use
EXAM Internal Use 02/1997 No Previous Issue 10506 65752J Each
Memorandum Re Statute Paragragh 02/1997 No Previous Issue
10488 A 25635N Each
8233.4
02/1998 No Previous Issue Collateral Investigation Request - Estate
Previously issued as ROWR Form 1267 And Gift
Privacy Act Request Analysis Record
APPEALS Internal Use Form is used to request a collateral report
Form is used as a checksheet for process-
ing and analyzing Privacy Act requests. 10497 65727Y Each COMPLIANCE Internal Use
Previously issued as ROWR-3309-A. 02/1997 No Previous Issue
EXAM Internal Use Separation Clearance Certificate 10507 65823H Each
Form serves as a clearance for final salary 02/1997 No Previous Issue
10489 23765I Each
payment to employee leaving Internal Re- Large Dollar Case Report
02/1997 No Previous Issue Previously issued as ROWR Form 3149
venue Service. On an optional basis may
CID Report Review Log (CQR) COMPLIANCE Internal Use
be used for changes between appointing
Form is used to process cases between
office to account for government property
Centralized Quality Review and Criminal
which cannot be taken to new POD. Pre- 10508 65825D Each
Investigation Previously issued as ROWR 02/1997 No Previous Issue
viously issued as ROWR Form 49
3332 CID Internal Use Classification Review Worksheet
SS:FMP Internal Use
10490 23766T Each
10498 65731G Each Form is used for documenting classification
02/1997 No Previous Issue review at the Svc Ctr COMPLIANCE In-
Appeals Auditor's Daily Time Report ternal Use
Consent Form Preparation
Recommendation - Joint Investigations 10509 65827Z Each
Form is used for the counting of work-units
Previously issued as ROWR Form 715-A 02/1997 No Previous Issue
by Appeals auditors and to perform an
Used between CI and Exam for the purpose Currency and Banking Retrieval System
analysis of the auditors workload in order to
of soliciting a consent; and CIs recommen- (CBRS) Request
project staffing needs. APPEALS Internal
dation if the taxpayer refuses to excecute Previously issued as ROWR Form 3339-A
Use
the consent. CI Internal Use Form is used to access data basse in De-
10491 65705K Each troit containing information on various kinds
10499 65735Y Each of currency transaction reports. COMPLI-
05/1997 Destroy Prev Issues Upon Rec ANCE Internal Use
Cashier Draft Inventory Statement
Informant's Claim Control Record
The Cashier Draft Payment System has not 10510 65828K Each
Title-Informant's Claim Control Record
been addressed by the IRM. However, ac- 02/1997 No Previous Issue
Form is used to record claims for rewards
countability reports are needed to prevent Appeals Auditor's Daily Time Report
for information to the IRS Previosly issued
fraud, waste, and abuse. This form ensures Previously issued as ROWR Form 3335-A.
as ROWR Form 546 COMPLIANCE In-
greater safeguards against vulnerabilities. Provides aditional space for the Appeals
ternal Use
Previously issued as ROWR Form 3358. auditor's Daily Time Report.
SS:F:A Internal Use APPEALS Internal Use
F-109
Forms
10511 65829V Each 10521 65844K Each 10528 65865N Each
Final Discontinued Investigation Report Instructor Preparation Site Feedback Invoice Posting Log
This form is used when a investigation is Form This form is used as a log sheet by Ac-
discontinued. It contains all the relative in- The Instructor Prep Site EDS and the Re- counts Payable to record invoices against
formation needed on the case. Previously gional Training Office need feedback on existing purchase orders. Previously issued
issued as ROWR Form 3226. CI Internal prep site performance in order to provide as ROWR Form 3342 (4-86) SS:F Internal
Use better service. Previously issued as ROWR Use
Form 3389 SS:EDUCATION BRANCH In-
10512 65830W Each ternal Use
10529 65869F Each
Group Manager's Review Schedule 10522 65846G Each Case Evaluation/Visitation
Previously issued as ROWR Form 4034 02/1997 No Previous Issue The form combines the evaluation and the
on-the-job visitation evaluation into one
Used to assist Revenue Officer group Career Development System Research
form and used the job element cirteria as a
managers in timely carrying out review,, Request
basis for employee evaluation. The form
match, and visitation requirements and to Previously issued as ROWR Form 3386
meets the needs of group managers and
facilitate second- level and higher reviews This form ensures consistent research re-
assists them in the required annual evalu-
of group managers. COMPLIANCE Inter- quest information and provides a means of ations based on job elements. Previously
nal Use tracking. SS:EDUCATION BRANCH In- issued as ROWR Form 3181. COMPLI-
ternal Use ANCE Internal Use
10513 65831H Each
02/1997 No Previous Issue 10523 65848C Each 10530 65875J Each
Criminal Investigation Documents 02/1997 No Previous Issue 02/1997 No Previous Issue
Transmittal Notification and Receipt Participant Background Records Check Request Form
Previously issued as ROWR Form 4027 Previously issued as ROWR Form 3385 Form is used by streamline clerks to con-
Used to transmit selected criminal cases to This form is an input document to a Micro- duct records checks for Revenue Officers.
the district for 60-day evaluation, and to Computer data base for monitoring the sta- Previously issued as ROWR Form 3178
transmit criminal cases back to the Service tus of career development of employees SS:EDUCATION BRANCH Internal Use
Center. CI Internal Use throughout Western Region.
SS:EDUCATION BRANCH Internal Use
10514 65833D Each 10531 65874Y Each
Temporary Fund Hour Usage Report 10524 65855R Each Analysis of Teaching Exercise
Previously issued as ROWR Form 4006 02/1997 No Previous Issue Previously issued as ROWR Form 3172
Form used to monitor and better control Security Accreditation For New System Used by training evaluators to evaluate in-
temporary staff-hour usage at the division IRM 1(16)00 requires accreditation for all stuctor-trainees in basic instructor training.
level and to reconcile records with those of new automated systems to ensure security SS:EDUCATION BRANCH Internal Use
the Data Center. COMPLIANCE Internal safeguards are implemented. Previously is-
Use sued as ROWR Form 3370 CUSTOMER
SERVICE Internal Use
10532 65878Q Each
10515 65835Z Each 02/1997 No Previous Issue
02/1997 No Previous Issue 10525 65857N Each Instructor Performance Evaluation
Non-Employee Information Sheet 02/1997 No Previous Issue Previously issued as ROWR Form 3171
Previously issued as ROWR Form 3413 Taxpayer Service Account/PRP Used to meet requirements of evaluating
CUSTOMER SVCS Internal Use Facsimile Referral each intructor teaching at Training Centers.
SS:EDUCATION BRANCH Internal Use
10516 65836K Each Form is used as cover to transmission and
02/1997 No Previous Issue to provide SC with requisite data for report-
Sole Source Justification (Open Market
10533 65889X Each
ing purposes. CUSTOMER SERVICE In- 02/1997 No Previous Issue
and GSA Federal Supply Schedule ternal Use 90-Day Letter Reply Consideration
Requirements(2,500-25,000) Request and Expiration Flag
Previously issued as ROWR Form 3406 10526 65859J Each Previously issued as ROWR 501 Used a
This form improves the use of Federal Ac- 02/1997 No Previous Issue routing and control sheet for cases in 90-
quisition Regulations System requirements. Cashier Draft Payment System day status COMPLIANCE Internal Use
CONTRACTS & PROC Internal Use Verification Checklist
Previously issued as ROWR Form 3360 10535 24376V Each
10517 65837V Each Verification procedures are needed to pre- 01/1998 Destroy Prev Issues Upon Rec
02/1997 No Previous Issue vent fraud, waste, and abuse. This check- Monthly Mail Usage Report
Accident Log list will be used as a guide to ensure that This form was designed for use while the
Previously issued as ROWR Form 3405 all necessary steps are completed. National Office is working on redesign of
SS:FACILITIES Internal Use SS:F:A Internal Use their form. Previously issued as SWR-988
and ROWR Form 3409. DFPS Internal
10520 65843Z Each 10527 65864C Each Use
Host Site Class Support Feedback Form Void/Stop Payment Request 10537 24479D Set
Previously issued as ROWR Form 3390 Previously issued as ROWR Form 3359 07/1997 Destroy Prev Issues Upon Rec
This form provides feedback on host site Accountability reports ar need to prevent TELEPHONE INQUIRY
performance in order to furnish better ser- fraud, waste, and abuse; and maintenance Form is used to improve communication
vice. SS:FMC Internal Use of Rapidraft inventories requires better co- between Fiscal and the field offices Previ-
ordination. SS:F:A Internal Use ously issued as ROWR Form 3365
RM:FISCAL Internal Use
F-110
Forms
10544 24625H Set 10553 24495D Each 10574 25090G Each
Employee Performance Folder Duplicate Key/Key Card Envelope Corporate Partnership Program
Form is designed as tabs that can be in- Per IRM, in a situation requiring GSA entry Customer Information Sheet
serted into binder to identify sections of into an IRS secured or restricted space, This form is used by IRS and public entities
employees performance files. Previously employees are to be given a key in a sealed to collect information on the various outlets
issued as MWF 307 (Rev. 1-94) KANSAS envelope signed by the Chief of that may want to participate in the Commu-
CITY SRV. CTR Internal Use Disclosure/Security function. This form nity Based Outlet Program, or that require
provides information about the key, room additional information concerning the pro-
10546 24578T Each number, address, etc., and has an area for gram parameters or services provided.
06/1997 Destroy Prev Issues Upon Rec signature by the Chief of the OP:FS:M:WADC Internal Use
Case Control Card Disclosure/Security function. This form also
Form is used to provide a system of as- permits a manager to control unassigned
10576 25424E Each
signment control in the Processing area. keys within a group. Previously issued as
Appeals Performance Review
Previously issued as MWF-334 (11/79) ROWR Form 3255 A:RE:O:A5:O:SS In- Memorandum - GS-512-11, 12, or 13
FPS Internal Use ternal Use Technical Analyst
10547 24564F Used by Appeals for Performance Review
Each 10554 24497Z Each
of Technical Analyst. APPEALS Internal
Use
IRS Daily Meter Readings Charge Out Card
Title-IRS Daily Meter Readings Form is When a file is removed the Charge Out card 10578 25146P Each
used to track of meter readings by the con- is put in its place to inform anyone looking 06/1999 No Previous Issue
tractor and can then be faxed back to the for that particular file who has it, when it Penalty Business Reply Mail
ADC's. T:M:PS:D General Admin Public was removed and when it was replaced. Form will be used by the mailroom person-
Use Previously issued as ROWR Form 2159 nel to track pieces of outgoing mail to de-
DFPS Internal Use termine types and costs on a daily basis
10548 24704F Each and then determine the total amount that
08/1997 No Previous Issue 10555 23827V Each has been spent over a monthly period.
IRS Mail Tally Sheet 02/1997 No Previous Issue T:M:P:DFPS Internal Use
Form will be used by mail personnel to re- Agreement Form Executed by
cord counting of mail pieces. Designated Agent on IRC 2032A Cases 10580 A 25208C Each
T:M:PS:D Internal Use Previously issued as SWR E Form 2466 11/2001 Destroy Prev Rev. Immediately
EXAM Internal Use Postal Meter Resetting Approval
10549 24581Q Each Form is used to get approval from the con-
06/1997 No Previous Issue 10557 24626S Each trollers office to resett the postal meters.
Merit Promotion Opportunity-Vacancy 07/1997 No Previous Issue This form allows for each office to insert the
Announcement Records Disposition Request name and office of the controller individual-
Previously issued as ROWR Form 260. Form is used to request disposition of re- izing it for the using office.
FPS Internal Use cords as well as providing instructions on W:CAR:MP:M:PS:D Internal Use
how to measure records to determine the
10551 24494S Each amount of storage space that is required to 10582 25203Z Pad
01/1998 No Previous Issue house the records. Previously issued as 12/1997 Destroy Prev Issues Upon Rec
Notice of Visit MWF 118 (Rev. 11-69) KANSAS CITY Input Edit Sheet
Form is used to trace visits for official and SVR. CTR Internal Use Form is used by telephone assistors when
unofficial business throughout the different contacting taxpayers and making adjust-
annexes of the service center. It traces 10565 24922D Each ments to accounts. CUSTOMER
reasons for the visit and the person which 04/1999 No Previous Issue SERVICE Internal Use
the visit is made. Previously issued as MANAGERS ANNUAL SECURITY
KSCS 63 SS:PO Internal Use REVIEW CHECKSHEET 10584 25209N Each
Form is completed by managers when re-
10552 24615L Each Postage Cost Summary/AFS Input Form
viewing the office for security initiatives.
02/2002 No Previous Issue Form allows for monthly summary of postal
FSC Internal Use
Excess Property Label costs and for input of costs into the AFS
10570 25008A Each accounting system. T:M:P:DFPS Internal
This form is needed to control excess pro-
perty. Considerable time lapses between
declaration of excess property and final DAILY CASE/TIME MANAGEMENT 10585 25214G Each
disposition This sticker identifies each item RECORD/TELEPHONE LOG SHEET 11/1997 Destroy Prev Issues Upon Rec
with the excess list it is on.At the request This form will be utilized to monitor/control Hardcore Payment Tracer Research
of the originator the label is printed in a taxpayer telephone contact as well as the Record
flourscent color that can be read easily, case movement and individual case man- Form is used to request information from
preferrably light orange or yellow. agement or work in process. former employers of taxpayers who owe
A:RE:P Internal Use C:EX:EXAM/PROC II Internal Use taxes. KCSC Internal Use
10571 25023P Each 10586 25226Y Each
Education Branch Work Request Monthly Business Reply Mail (BRM)
Form is used by managers and staff of both Expenditures
branches to facilitate the work flow and do- Form will be used to alert the Field Office
cument assignments. Previously issued as Controllers of monthly Business Mail Ex-
SWR-288 (Rev. 3-75) SS:ED Internal Use penditures. W:CAR:MP:M:PS:D Internal
Use
F-111
Forms
10589 25373Y Each 10840 23278G Each 10849 65315C Each
TRANSIT TIME CARD Node/RPD Problem Report General Evaluation
This card will be used as a means of mea- Used by service centers to document un- Used to evaluate courses/seminars of only
surement for time of delivery of shipments scheduled maintenance problems with the 1-2 days duration. Currently being used by
to and from WADC. T:M:P:DFPS Internal Distributed Input System (DIS). This doc- the Cincinnati Service Center in conjunction
Use umentation is a requirement of manage- with DSS. This product was converted to
ment for all unscheduled maintenance the national numbering system and super-
10589 A 25408E Each performed on ADP equipment to ensure all sedes SC-C 755. DSS:CSS:T Internal
01/1998 No Previous Issue Use
vendor maintenance contracts are fulfilled.
Transit Time Card - CADC An initial distribution was sent to all ten 10851 12087J Each
This card is used as a means of measure- service centers and additional quantities 12/1996 Destroy Prev Issues Upon Rec
ment for time of delivery of shipments to can be order at the ADC's. P:DC Internal DCB Miscellaneous Control and
and from the Central Area Distribution Use Production Record
Center. T:M:P:DFPS Internal Use Form is used on a daily basis to control
10842 20211B Each miscellaneous work received in Data Con-
10589 B 25409P Each 12/1996 Destroy Prev Issues Upon Rec version Branch. This is work NOT assigned
01/1998 No Previous Issue Node Monitoring Log to the Pipeline Process. Used by the Cin-
Transit Time Card - EADC Monitoring Log is used by Data Conversion cinnati Service Center. This form RE-
This card will be used as a means of mea- Branch to track down time along with vari- PLACES National Office Form 5962, which
surement for time of delivery of shipments ous problems encountered with this node. is now obsolete. This product was con-
to and from the Eastern Area Distribution This product converted to the national verted to the national numbering system
Center. T:M:P:DFPS Internal Use numbering system and supersedes SC-C and supersedes SC-C 921. P:DC Internal
1060. P:DC Internal Use Use
10590 25429H Each
01/1998 Destroy Prev Issues Upon Rec 10844 65404W Each 10853 20033N Each
Leave Request/Credit Hour 01/1997 Destroy Prev Issues Upon Rec 01/1997 Destroy Prev Issues Upon Rec
Request/Shift Change Request BMF/IMF Daily Tape Balancing Work Access List to IRS Facilities
Form is going to be used to record different Sheet Form is used to submit company and per-
types of leave requests from employees. Used to balance daily reports before ship- sonal information from contractors, vendors,
SS:S/R&W Internal Use ment of tape to NCC, and as a balancing and companies to acquire access to IRS
record, by the Cincinnati Service Center. facilities, specifically the Cincinnati Service
10593 25509Q Each This product was converted to the national Center. This product was converted to the
02/1998 No Previous Issue national numbering system and supersedes
numbering system and supersedes SC-C
Unauthorized Disclosure Reports SC-C 1053. DSS:CSS:F:B:S Internal Use
301. IS:A Internal Use
Form is used as a report to identify unau-
thorized disclosure and 10845 65373I Each
10853 A 20034Y Each
preventitive/corrective action to the Disclo- 12/1996 Destroy Prev Issues Upon Rec
sure Office. CP:RAD:D Internal Use Error Correction Volume Control Personal Information for Access List
Used by tax examiners to sign out work and Form is used to submit company and per-
10836 65704Z Each to record corrections as they are completed. sonal information from contractors, vendors,
12/1996 Destroy Prev Issues Upon Rec Also used to keep record of corrections to and companies to acquire access to IRS
Daily Receiving Report be made. This product was converted to the facilities, specifically the Cincinnati Service
Used daily to log incoming shipments of national numbering system and supersedes Center. This product was converted to the
forms, other printed material and laser pa- SC-C 439. P:DP Internal Use national numbering system and supersedes
per in warehouses. This product was con- SC-C 1053-A. DSS:CSS:F:B:S Internal
verted to the national numbering system 10846 11899Z Each Use
and supersedes RC-C Gen 975-A. 01/1997 Destroy Prev Issues Upon Rec
DSS:CHS:F:S:D Internal Use Research Control Log 10854 65177Y Each
Used by Clerical unit in Output Review as 01/1997 Destroy Prev Issues Upon Rec
10837 14008U Each an inventory sheet to keep an accurate Privacy Act Statement
11/1996 No Previous Issue count of the number of cases received for IRM 0792.2(11) states: "The case records
Request For Administrative Leave the week, which tax examiner has the maintained in connection with the Health
If inclement weather or an emergency situ- batch, how long, and how many cases each Unit Services and Employee Assistance
ation prevents you from reporting to work, tax examiner works. This product was con- Programs established in accordance with
you may be granted administrative leave for verted to the national numbering system these instructions are subject to the pro-
and supersedes SC-C 518-A. visions of Public Law 93-579 (Privacy Act
all or part of the day if you report it on this
of 1974). This form is signed by employees
form. This item replaces Dir-Cin 526. This QAMS:QA Internal Use
receiving medical treatment at the Cincin-
product was converted to the National nati Service Center health unit. This product
Numbering System and supersedes CR 10848 65283D Each
12/1996 Destroy Prev Issues Upon Rec was converted to the national numbering
Form 11 & 599-0-197. system and supersedes SC-C Doc 104.
DSS:CSS:P:LR Internal Use Improper Disclosure Report
DSS:CSS:P:ES Internal Use
Form used to document and report im-
proper disclosures from tax and nontax re- 10855 12802U Each
cords. This product was converted to the 01/1997 Destroy Prev Issues Upon Rec
national numbering system and supersedes Requisition Activity Log
SC-C 606. 12-01-99/st - This product has This form logs the requisitions filled by the
been added to the local forms directory, and Florence (CSC) warehouse. This product
is also available as a pdf fillable form at was converted to the national numbering
publish.no.irs.gov. CL:GLD:A Internal system and supersedes SC-C 962.
Use DSS:CSS:F:S:D Internal Use
F-112
Forms
10858 15943U Each 10866 11342P Each 10876 11622A Each
Assessment Sheet For Balance Form 5311 Spreadsheet Joint Investigation
Due/Signed Waivers This form was developed for use by the This form used by the Examination and
This assessment sheet was developed to group secretaries to consolidate the group Criminal Investigation Divisions of the Ohio
assist tax examiners in preparing ASFR reports. The computer operator inputs to District. The form is used to conduct joint
Assessments at the Cincinnati Service RMIS (Resources Management Information investigations between these two divisions
Center Collection Branch. This product was System) using this spreadsheet. This prod- and contains the recommendations and
converted to the national numbering system uct was converted to the national number- approving managers, division chiefs, and
and supersedes SC-C 1043. CP:C Inter- ing system and supersedes Dir-Cle 849. District Directors signatures. This form was
nal Use TX:QAS Internal Use converted to the national numbering system
and prior to 9-97 was identified as Dir-Cle
10859 21141Y Each 10867 12634C Each
834. EX Internal Use
Employee Performance Folder Record Form 940B Computation 10879 65331C Pad
For TPS This product is used by the Cleveland Dis- 05/1997 Destroy Prev Issues Upon Rec
trict, Automated Collection function and the
Form is used by managers to recordate IRS Records Container Label
Cincinnati Service Center, Adjustments
employee performance using the new crite- This label is used by the employees/offices
Correspondence Branch. It is used to
ria elements. This product was converted to serviced by the Covington and Metro Great
compute the possible abatement of part or
the national numbering system and super- Lakes Support Sites. The label must be
all of additional tax assessment for Form
sedes Dir-Det 387. TX Internal Use affixed to all boxes being shipped for stor-
940 taxes. The abatement is based on in-
formation received from the state on Form age at the records holding areas to effi-
10860 21142J Each ciently identify the contents and accession
01/1997 Destroy Prev Issues Upon Rec 940B "Request for Verification of Credit In-
formation Shown on Form 940". This prod- numbers on the outside of the boxes. This
Taxpayer Service Observation and label is generic and can be used by all of-
uct converted to the national numbering
Monitoring Record fices for this purpose. This product was
system and was previously issued as Dir-
Form is used by managers to recordate converted to the national numbering system
Cle 866. C:ACS Internal Use
employee performance using the new crite- and prior to 5-97 was identified as SC-C
ria elements. This product was converted to 10871 13959K Pad 800. DSS:CSS:F:S:D Internal Use
the national numbering system and super- 05/2000 Destroy Prev Issues Upon Rec
sedes Dir-Det 388. TX Internal Use Case Control Sheet 10880 11130V Each
This form is a consolidation of Dir-Cin 628 06/1997 Destroy Prev Issues Upon Rec
10861 22048G Each and Dir-Cle 911, as Cincinnati and Cleve- Employees Relocation Data Sheet
01/1997 Destroy Prev Issues Upon Rec land Districts are now the consolidated Ohio This form is used to gather data from
Recommendation for a Mandatory Cash District. This form is used in all the Exam transferring employees for cost compar-
Incentive Award for Bargaining Unit Division cases to provide case processing isons. Originally RC-C Gen 1033, then
Employees Based on Annual Ra instruction for all of Ohio District. It is used cancelled. Obsolete 10-01-95. This product
This form is a simplified version of Form in lieu of Form 3198, as more detailed and was converted to the national numbering
9127, Recommendation for a Cash Incen- specific information is needed in this proc- system. Revisions prior to 6-97 were iden-
tive Award. This product was converted to ess. This product converted to the national tified as RC-C 638. DSS:CSS:F:S Inter-
the national numbering system and super- numbering system and prior to 3-97 was nal Use
sedes CR Form 43. DSS:CSS:P Internal identified as Dir-Cin 628 and supersedes
Use Dir-Cle 911. 5-23-2000/Revision required 10882 24387C Each
due to tax law changes. 05/1997 No Previous Issue
10863 22031L Each S:C:CP:CS:T:TT:E:6 Internal Use Flexiplace Application/Certification -
01/1997 Destroy Prev Issues Upon Rec Ohio District
Cincinnati Service Center Process 10873 14036M Each This is the application form that must be
Analysis Needs Assessment 04/1997 No Previous Issue completed for an employee of the Ohio
This needs assessment form is used to Trouble Ticket Worksheet District to apply and then be certified by
create process analysis teams at the Cin- This form used to log incoming calls at the management. The form is then forwarded
cinnati Service Center. This product was Cincinnati Service Center, Information Sys- to the Flexiplace Coordinator for approval
converted to the national numbering system tems, Network Support Branch, Centralized or disapproval. The formal agreement is
and supersedes CR Form 17. Help Desk. Calls are documented on this Document 9899. D:QIP Internal Use
QAMS:QASS Internal Use form with a specific problem description and
is then given to the appropriate specialist for 10883 24388N Each
10864 13970H Each resolution. This product was converted to 05/1997 No Previous Issue
01/1997 Destroy Prev Issues Upon Rec the national numbering system and prior to Ohio District Internal Revenue Service
Employee Plans - Returns Processing 4-97 was identified as CR Form 16. Flexiplace Workplace Agreement
Instructions (RPI) IS:NS Internal Use This form is the actual agreement between
This form is used by EP/EO agents in the the Ohio District and the employee who is
Ohio District to forward and instruct ESP on 10875 13875J Each
04/1997 No Previous Issue approved for the Flexiplace Program. Re-
preparing the forms needed to process their venue Office Aides (ROAs), Office Col-
delinquent/substitute returns. This item has Record Destruction Notice
This form used by the Cincinnati Service lection Representatives (OCRs), Revenue
been renumbered and replaces Dir-Cin 638. Represen- tatives, Audit Accounting Aides
Center to identify records that are to be sent
This product was converted to the national (AAAs), and Determination Specialists will
to the records holding area for destruction.
numbering system and supersedes CR use Form 10883-A for this purpose.
Form is generic and can be used by other
Form 12. EP/EO Internal Use D:QIP Internal Use
offices for this purpose. This product was
converted to the national numbering system
and prior to 4-97 was identified as SC-C
1000. DSS:CSS:F:C:D Internal Use
F-113
Forms
10883 A 24389Y Each 10892 24550R Each 10911 24037T Each
Flexiplace Workplace Agreement for Referral to EP/EO Division on Exempt Alternative Work Schedule (AWS)
ROA/OCR/Rev Reps, AAAs and Organizations Request
Determination Specialists-Ohio Dist. This form is used by Revenue Agents and Form 10911 is used by IRS employees who
This is the actual agreement between the TA's in Examination of the Ohio District for wish to apply for an alternative work sche-
Ohio District and the employee who is ap- dule. HQ:HR:MP:T Internal Use
making referrals to an EP/EO Specialist.
proved for the Flexiplace Program. This
Instructions on the use of this form are 10916 (C) 24586T Each
agreement is for Revenue Office Aides
(ROAs) Office Collection Representatives contained in Document 9902, Referrals to 06/2000 Destroy Prev Issues Upon Rec
(OCRs), Revenue Representatives, Audit Specialists, procedural guide for Ohio Dis- Withdrawl of filed notice of federal tax
Accounting Aides (AAAs), and Determi- trict. EX Internal Use lien
nation Specialists. Other employees will Withdrawl of filed field notice of lien is re-
use Form 10883. D:QIP Internal Use 10893 24549Q Each quired by TBOR2. S:C:CP:FP:TI Tax Re-
07/1997 No Previous Issue lated Public Use
10885 65853V Each Special Compliance Program Lead for
07/1997 Destroy Prev Issues Upon Rec Examination of Employment Taxes 10930 24262G Each
Record of International Issue Cases This form is used by Revenue Agents and 04/1997 No Previous Issue
This form is used by Revenue Agents and TA's in Examination of the Ohio District for Revenue Agent Classification Sheet
TA's in Examination of the Ohio District for making referrals to an Economist. In- Form is used to capture revenue agent's
making referrals to an Economist. In- structions on the use of this form are con- classification data. All the information from
structions on the use of this form are con- the form will then be inputted into the sys-
tained in Document 9902, Referrals to
tained in Document 9902, Referrals to tem to determine which issues are produc-
Specialists, procedural guide for Ohio Dis-
Specialists, procedural guide for Ohio Dis- tive in Revenue Agent examinations. This
trict. An automatic distribution was made trict. EX Internal Use product was converted to the National
to using office, resupply is at the CADC. Numbering System CCO:EX:SH Internal
This product was converted to the national
10896 12877V Each
Use
numbering system and prior to 7-97 was 06/1997 Destroy Prev Issues Upon Rec
identified as RC-C Gen 1083 and also su- Request for Overtime / Holiday 10931 24291J Each
persedes RC-C 420. EX Internal Use This form is currently used by the Cincinnati 04/1997 No Previous Issue
Service Center to request overtime and ho- Telephone Contact Report
10888 65894Q Each liday. It is forwarded to budget along with Form is used to transfer messages left by
07/1997 No Previous Issue Form 2787, Authorization and Report of taxpayer on the voice mail to the form and
Request for APD Assistance Overtime Worked. This product was con- then given to a tax examiner to either return
This form is used by Revenue Agents and verted to the national numbering system the call or resolve any necessary problem.
Tax Examiners to request ADP assistance. and prior to 6-97 was identified as SC-C This product was converted to the National
This product was converted to the national 959. QAMS Internal Use Numbering System and supersedes NAR
numbering system and prior to 7-97 was ANSC Form 12-922 (4-94). CS:A Internal
identified as RC-C Gen 873. EX Internal 10899 24598L Each Use
Refund Case History Sheet
10931 A 24840Y Each
10889 24541G Each 09/1997 No Previous Issue
07/1997 No Previous Issue This case history sheet is specifically for Customer Service Branch - IMF/BMF
Referral to Economist returned refunds. It is used at the Cincin- Telephone Message Sheet
This form is used by Revenue Agents and nati Service Center, Taxpayer Relations Item is used to assist Customer Service
TA's in Examination of the Ohio District for Branch to record actions taken to resolve Branch meet the level of access call volume
making referrals to an Economist. In- the case and record adjustment actions demand. At certain (peak) hours of the day
structions on the use of this form are con- needed. The 4-98 revision to this form al- customer service experiences heavy in-
tained in Document 9902, Referrals to lows it's use for both 3711's and 3713's. coming call volumes. The taxpayer is of-
Specialists, procedural guide for Ohio Dis- CP:TR Internal Use fered the availability of leaving a message
trict. EX Internal Use rather waiting in the call queue. This new
10900 24988T Pad product was converted to the National
10890 24546J Each 10/1997 No Previous Issue Numbering System. CS:CSBI Internal
07/1997 No Previous Issue Exempt Organizations Technical Use
Information Obtained for Record Screening Checksheet
Evaluation Used by the EP/EO Division located at the
10932 24305M Each
This form is used when Revenue Agents 04/1997 No Previous Issue
Ohio District, this checksheet is used to
and Tax Auditors to review information re- Closing Action History Sheet
ceived on a computer to a referral special- process all determination applications for Form is used to annotate when an adjust-
ist. Document 9902, Referrals to Specialist, the entire country. This checklist is used ment or suspense has been done to a case.
instructional guide for Ohio District contains during EO case processing, then purged This form is attached to every case in the
instructions for use of this form. EX In- before the approved case is microfiched. Adjustment Branch. This product was con-
ternal Use EP/EO Internal Use verted to the National Numbering System
and supersedes NAR ANSC Form 12-921
10891 24548F Each 10904 23294G Each (8-93). CS:A Internal Use
Financial Products and Transaction Request for Record Deletion from AIMS 10935 24268U Each
Assistance Referral Form 10904, Request for Record Deletion 04/1997 Use/Issue Prev Issue First
This form is used by Revenue Agents and from AIMS is used when an account needs Evidence Label
Tax Auditors of the Examination Division in to be deleted from AIMS for reasons such This form is used to identify items confis-
Ohio District to refer financial procucts is- as error account, missing return, systemic cated during a criminal investigation sei-
sues to a specialist. Document 9902, Re- zure. It was converted to a national
problem. Superceded F 9946 11152J
ferrals to Specialist, a procedural guide for numbering system. Revisions prior to 4-97
S:CP:C:EMIS Internal Use
Ohio District, includes instructions on use were identified as 500-3-71 (4-86), uncata-
of this form. EX Internal Use loged. CI Internal Use
F-114
Forms
10938 24274Y Each 10942 24281N Each 10951 24313M Each
Batch Control Log Confidential Report Informant's Claim Referral Report of Civil Fraud Case
This form is used by service centers to For Reward This form is completed by Revenue
control the work distributed to tax examin- This form is used to gather confidential data Agents/Auditors, and collects information
ers. It is also used as a record of the type on an informant's claim for reward in a cri- about the taxpayer's particulars, tax infor-
of work processed and time needed to pro- minal investigation. This form was con- mation, and a synopsis of fraud case in
cess the work. This product was converted verted to the national numbering system. question. It was converted to the national
to the National Numbering System. Re- Revisions prior to 4-97 were identified as numbering system. Revisions prior to 4-97
visions prior to 4/97 were identified as RC 500-1-47, uncataloged. CI Internal Use were identified as 501-4-2(1-96), uncata-
SE SC Form 80, catalog number F57169. loged. EX:4401 Internal Use
T:D Internal Use 10954 24318P Each
10945 24288M Each
Recommendation for Corrective Action
04/1997 No Previous Issue Project 709 Tracking Sheet
This form is used in conjunction with the
Authorization for Release of Airline This product was created to target potential
IRS Rules of Conduct to recommend cor-
Tickets schemes for fraudulent EIC claims and rective actions to an employee. It was con-
This form is used by travellers to document Schedule C income. The information gath- verted to the national numbering sytem.
the release of airline tickets from a travel ered on this form will identify potential pre- Revisions prior to 4-97 were identified as
agent. This product was converted to the parers, occupations and geographical 599-0-7 (Rev.9-80), catalog number
National Numbering System. Revisions locations. TC:E:CE Internal Use F56037. DSS:AHS:P Internal Use
prior to 4/97 were identified as Form 500-
1-168 (1/87), catalog number 92103S. 10946 24290Y Each 10955 92215L Each
REGIONAL CONTROLLER Internal Use 04/1997 No Previous Issue 04/1997 Use/Issue Prev Issue First
Follow-up on Acknowledgment of Forms Exam Support Staff (ESS) Checklist
3210 This checksheet is used to transmit various
10941 24278Q Each This form is used by groups and functions suspense cases to Exam Support staff. It
04/1997 No Previous Issue at Service Centers to follow-up on ac- was converted to the national numbering
Management Training Program Resume knowledgment of Document Transmittals system. Revisions prior to 4-97 were iden-
Candidates for the Management Training (Forms 3210). This product was converted tified as 500-4-602 (2-84), uncataloged.
Program (MTP) complete this application. to the National Numbering System. Re- EX:1522 Internal Use
This form is used with Forms 10941 visions prior to 4/97 were identified as Form
(24278Q) and 10941A (24278B). It was 500-4-627 (6-88), catalog number F57047. 10956 24324T Each
converted to the national numbering sys- C:E:P Internal Use 04/1997 No Previous Issue
tem. Revisions prior to 4-97 were identified Examination Closing Instruction
10947 24293F Each This form is used by the Quality and Exam
as 599-0-226, uncataloged. CID Internal
04/1997 Destroy Prev Issues Upon Rec functions in closing a case, South Florida
Use
Term Appointment District. It was converted to the national
10941 A 24279B Each This form is signed by term employees and numbering system. Revisions prior to 4-97
04/1997 No Previous Issue is their statement of understanding regard- were identified as 508-4-9 (6-93), uncata-
Management Training Program - ing their term appointment. The statement loged. EX:1522 Internal Use
Manager's Assessment of Program is retained in the employee's official per- 10963 92598P Each
The first level manager of applicants for the sonnel folder. This product was converted 05/1997 Use/Issue Prev Issue First
Management Training Program (MTP) to the National Numbering System. Re- Accountable Security Items and Travel
complete this form, which is reviewed by the visions prior to 4/97 were identified as Form Request Record
second level manager, and concurrence is 500-5-916 (12-92), catalog number F57086. This envelope is used to record and main-
give by a branch chief. THe first line man- DSS:AHS:P Internal Use tain a history of accountable security items
ager uses this form to assess the readiness such as pocket commision, keys, travel
of MTP applicants for management. It is 10949 24323I Each charge cards, etc. It was converted to the
used with Forms 10941 (24278Q) and Form 04/1997 Use/Issue Prev Issue First national numbering system. Revisions prior
10941B (24280C), and was converted to Statute Extension Checksheet to 5-97 were identified as 500-5-461 (Rev.
the national numbering system. Revisions This checksheet is used by the Exam 1-86), same catalog number.
prior to 4-97 were identified as 599-0-226, Function in South Florida District to extend GCD:DSS:SS:Q Internal Use
uncataloged. ISD Internal Use a statute. It was converted to the national
nujmbering system. Revisions prior to 4-97 10972 24418Q Each
10941 B 24280C Each were identified as 508-4-24 (7-94), uncata- 05/1997 No Previous Issue
04/1997 No Previous Issue loged. EX:GP1522 Internal Use Desk Audit Check
Management Training Program - Self This product is used by team leaders to
Assessment 10950 24312B Each perform reviews of current work on a pub-
Potential candidates for the Management 04/1997 No Previous Issue lishing services employee's desk.
Training Program use this form to provide Telephone Verification / IDRS Research T:M:PS:AFP Internal Use
a self-assessment of their readiness to be- This internal form is used to verify tele-
phone inquiries and annotate IDRS re- 10977 24470I Each
come a manager. It is used with forms
search data. It was converted to the 06/1997 No Previous Issue
10941 (24278Q) and Form 10941A Problem Resolution History Sheet
(24279B), and was converted to the na- national numbering system. Revisions prior
This form will be used to record the history
tional numbering system. Revisions prior to 4-97 were identified as 599-1-95 (02-84),
of Problem Resolution cases. It was con-
to 4-97 were identified as 599-0-266, un- catalog number F56086. C:GI Internal
verted to the national numbering system.
cataloged. ISD Internal Use Use
Revisions prior to 6-97 were identified as
508-1-6(Test), uncataloged. D:Q Internal
Use
F-115
Forms
10978 24482A Each 10984 A 25483V Each 10996 24669J Each
IMF Expedite Refiles Release Sheet Document Transmittal Continuing Professional Education
This form is used to ensure that IMF expe- This form is used by Memphis Service (CPE) Credit Form
dite refiles are received in the Return Files Center as a general purpose transmittal Forms is used by Districts to give to tax
Section in a manner to accomplish timely form to send work between branch offices practitioners so that they can earn credit for
and the Document Retention section. This attending Alternative Way of Filing Semi-
refiling of the returns. This product was
product was converted to the national nars. This product was converted to the
numbering system. Revisions prior to 2/98 National Numbering System. Prinings prior
tem and supersedes NAR Form BSC 12- were identified as MSC Form 14 (Rev. to 7-97 were identified as an unnumbered
584 (6/89). P:DS:R Internal Use 10/94), catalog number F55206. product. E:ELF General Admin Public
MSC:P:DO:EP Internal Use Use
10978 A 24483L Each
06/1997 No Previous Issue 10984 C 28990T Each 11001 24707M Each
IMF Refiles Release Sheet 06/2000 Destroy Prev Issues Upon Rec 07/1997 Destroy Prev Issues Upon Rec
This form is used to ensure that IMF refiles Document Transmittal Nashville CS and TransitChek Employee Application Form
are received in the Return Files Section in Support This form is used to request travel to par-
a manner to accomplish timely refiling of the This product will be used to transmit work ticipate in the TransitChek Program and re-
returns. This product was converted to the between branch offices and the Document quires management approval. This form is
National Numbering System and super- Retention Section in Nashville and Mem- used with Form 11014, catalog number
sedes NAR Form BSC 12-586 (6/89). phis. AWSS:MHS:F:MS Internal Use 24801Z. Both forms will inititate employees
P:DS:R Internal Use into the program. This form was converted
10985 24575M Each to the national numbering system. Re-
10978 B 24484W Each 06/1997 No Previous Issue visions prior to 7-97 were identified as MAR
Time Off Option in Lieu of Cash Award 9-533 (Rev. 2-95), uncataloged.
Election Form SS:F:I Internal Use
BMF Refiles Release Sheet
Form is needed for employees to elect the
This form is used to ensure that BMF refiles Time Off Option instead of a cash award.
are received in the Return Files Section in 11006 24757S Pad
This new item was converted to the Na- 08/1997 Destroy Prev Issues Upon Rec
a manner to accomplish timely refiling of the tional Numbering System. DD:PM Inter- Request for Deletion / Interception
returns. This product was converted to the nal Use This product is a form used by Taxpayer
National Numbering System and super-
Relations and Customer Service employees
sedes NAR Form BSC 12-585 (6/89). 10986 24587E Sheet
at Memphis Service Center to request
P:DS:R Internal Use 06/1997 No Previous Issue
deletion/interception of taxpayer informa-
Installment Agreement Worksheet
tion. This product was converted to the
10979 24489Z Each This product will be used by on-line assi-
National Numbering System. Revisions
08/1997 Destroy Prev Issues Upon Rec stors to increase their productivity in creat-
prior to 8/97 were identified as MSC Form
Manager's Annual Security Standrds ing installlment agreemements for
taxpayers. This form is printed 4 up to each P-44 (Rev. 1-86), catalog number F55668.
Certification DSS:MHS:FSS Internal Use
This form is used by managers according sheet (2 up x 2 sides). CSD:QAO Internal
Use
to IRM Security Standards as referred in 11013 24782D Each
1(16)12. It was converted to the national 10992 24664G Each 08/1997 No Previous Issue
numbering system. Revisions prior to 6-97 07/1997 Special Handling/See Remarks Unpostable History Sheet
were identified as 500-6-62 (10-93), uncat- Estate Tax Classification Check Sheet Item is used to track actions on unpostable
aloged. DSS:SPAM Internal Use This product will be used by service center cases at the Brookhaven Service Center in
employees to batch certain tax returns. The the Document Perfection Section. This
10979 A 25684I Each check sheet is used to indicate certain infor- product was converted to the National
05/2001 Destroy Prev Rev. Immediately mation related to the type of audit involved. Numbering System, and supersedes NAR
Functional Security Review Checklist This form was converted to the National Form BSC 10-602 (9-86). DP:US Internal
Form is used by managers as a guide in numbering system. Revisions prior to 7-97 Use
cunducting functional reviews in their work were identified as MAR 1395 (Rev. 6-80).
areas. The Manger's Seucrity Handbook PSC:FMB:W Internal Use 11014 24801Z Each
IRM 1(16)12, dated August 26, 1986, re- Monthly Certification of Eligibility
quires that all first line managers perform 10995 24668Y Each
07/1997 Special Handling/See Remarks This product is used by employees partic-
functional security compliance reviews in ipating in the TransitChek transportation
Training Course Attendance Record
their unit at least annually. This product was program. The form keeps an record of
This product is used by service center em-
converted to the National Numbering Sys- ployees to record their daily participation in TransitCheks that an employee receives
tem. Printings prior to 3-98 were identified training courses. The form is also used to and the date they received it. This product
as an unnumbered product. document and give the employee credit for was converted to the National numbering
A:RE:O:A2:NYI Internal Use training courses that they have taken. This system. Revisions prior to 8-97 were iden-
product was converted to the National tified as NER Form 9-534 (Rev. 2-96) and
10984 24569I Each numbering system. Revisions prior to 7-97 Form 10206 (2-97), catalog number
06/1997 No Previous Issue were identified as MAR 8736 (Rev. 6-92). 24097V. SS:F:I Internal Use
Document Transmittal PSC:FMB:W Internal Use
This form is a general purpose transmittal 11015 24803V Pad
form used to send work between branch 10995 A 26586N Each 08/1997 No Previous Issue
offices and the Document Retention sec- 02/1999 Destroy Prev Issues Upon Rec Examination Case Processing
tion. This product was converted to the Training Attendance Sheet This form is attached to each Examination
National Numbering System. Revisions Form will be used in training classes and case during processing until the case is
filled out by all class participants at Metro closed. It was converted to the national
prior to 6/97 were identified as Form 599-
East and its client sites. This product was numbering system. Revisions prior to 8-97
0-175 (4-80), catalog number F56008.
converted to the National Numbering Sys- were identified as 501-4-1(2-95), uncata-
C:UR Internal Use tem. SS:E Internal Use loged. S:C:CP Internal Use
F-116
Forms
11022 24838M Each 11074 24996T Each 11094 25084C Each
09/1997 No Previous Issue 10/1997 No Previous Issue 12/1998 Use/Issue Prev Issue First
TDI History Sheet ID Media Review Nomination Request for Diversity and
Item is used to notate any activity that has Form is used to conduct a 100% validity ID Equal Employment Opportunity (DEEO)
taken place on a taxpayer's record. It is Media records. It will initially be distributed Award
placed as a covert sheet on all corre- to all employees to be completed. This Item is used to nominate and ensure that
employees who make significant contrib-
spondence in the Collection Branch. This product converted to the National Number-
utions to the goals of DEE are given ap-
product was converted to the National ing System. Printings prior to 10-97 were
propriate recognitions. This product was
Numbering System, and supersedes NAR identified as an unnumbered product. converted to the National Numbering Sys-
Form BSC 10-106 (1-93). C:C:TDI Inter- DSS:SEHS:F:O Internal Use tem. Printings prior to 11-97 were identified
nal Use as an unnumbered product. D:EEO In-
11075 25009L Each ternal Use
11023 24839X Each 10/1997 No Previous Issue
09/1997 No Previous Issue PDC Intake Form 11095 25085N Each
Taxpayer Education Employee Canvas This product is a survey used by the Edu- 11/1997 No Previous Issue
Item is used to collect information for em- cation Branch in Memphis to get information Worksheet for Disposing Personal
ployees who volunteers to do educational from their customers regarding the Profes- Property/ADP Equipment
outreach. This new product was assigned sional Development Center products and This worksheet is used in conjunction with
a number under the National Numbering services. DSS:MHS:E:PDS Internal Use Form 1334 to provide required information
System. EX:4:TPE Internal Use needed to excess ADP Equipment. There
are separate instructions for this worksheet.
11024 24841J Each 11077 25019H Each This product was converted to a National
09/1997 No Previous Issue 10/1997 No Previous Issue Numbering System. Printings prior to 11-97
Projection/Actual Production Record Equal Employment Opportunity were identified as an unnumbered product.
SS:F:A Internal Use
Form is used to let Section Chiefs know Counselor Application
what programs are in the unit and the Item is an application used by employees 11103 25121U Each
projected/actual volume being worked daily. that are interested in becoming an Equal 11/1997 No Previous Issue
This product was converted to the National Employment Opportunity (EEO) Counselor. Requests/Refiles Batch Control
Numbering System and supersedes NAR This new productq was converted to the Item is used to record batched runs (refiles
Form BSC 11-596B (1-81). P:DC Internal National Numbering System. D:EEO In- and requests) for releasing figuires on re-
Use ternal Use port and assigning work to employees. This
11028 24847X Each 11084 91082Q Each Numbering System and supersedes NAR
09/1997 No Previous Issue 10/1997 Destroy Prev Issues Upon Rec Form BSC 12-68 (6-74).
Restricted Area Access List Change Reviewer's Instructions P:DS:R:S&S/SOI Internal Use
Request & Auth orization Form used by revenue agents and auditors
Form is used by IRS managers to request to provide specific instructions to ensure 11105 25124B Each
ongoing access to restricted areas for em- appropriate processing of cases. This pro- 11/2000 No Previous Issue
Transit Time Card
ployees and outside contractors at Brook- duct was converted to the national num-
This product is a card used by the Eastern
haven Service Center and its off site bering system. Revisions prior to 10/97 Area Distribution Center to examine deliv-
locations. This product was converted to were identified as Form MAR-1308 (6-83), ery timeframes, condition and quality of
the National Numbering System and super- catalog number 91082Q. EX:QAB Inter- service obtained by customers. This is a
sedes NAR Form BSC 9-140 (7-89). nal Use Business Reply Mail card with a survey on
SS:F:S Internal Use the opposite side. T:M:EADC:OF General
11092 25079J Each Admin Public Use
11043 24866E Each 10/1997 Destroy Prev Issues Upon Rec
09/1997 No Previous Issue Returns Batch Assignment Sheet 11112 25157W Each
B.I.T.S Release Sheet This form is used by Memphis Service 12/1997 No Previous Issue
Form is used to keep track of the volume Center to keep daily production records and Daily Block and Volume Control Sheet
of each batch as well as what was and was to control cases going to the Federal Re- This form is used to tally the block number
not released. This product was converted cords Center. This product was converted and the total number of block on the Form
to National Numbering System and super- to the national numbering system. Re- 1040 that warranted a return to the tax-
sedes NAR BSC 11-647 (1/96). visions prior to 10/97 were identified as payer. It also counts the production and
volume of work processed. This product
PD:DC:I Internal Use MSC Form TA-13, catalog number F55926.
was converted to the national numbering
W:HR:LE:CSS Internal Use system. Revisions prior to 12-97 were
11044 24868A Each
identified as RC SE SC Form P-33 (1-89),
09/1997 No Previous Issue 11093 25081V Each
F56158. P:DC Internal Use
Employee Transit Subsidy Tracking 11/1997 No Previous Issue
Sheet Blanket Purchase Agreement (BPA) User 11113 92174B Each
This new form is used when an internal Log 11/1997 Destroy Prev Issues Upon Rec
audit is conducted regarding the Transit Item is used for any function that has BPA's Examination of Returns not Within
Subsidy Program. It was created to ensure and includes tracking the amount spent Current Examination Cycle
compliance in the program and uniformity during any fiscal year. This product was This Examination form is used and associ-
of information. All eligible employees and converted to the National Numbering Sys- ated with each existing file. It contains per-
managers complete the form each quarter. tem, and superdes NAR Form 9-530 (9-93). mission request, permission action, specific
It received a national product number Form 500-5-921 (10-94). SS:F:I Internal reasons for the examination and concur-
through the national numbering system. Use rence signature(s). This forms was con-
verted to the national numbering system.
DD:C Internal Use
Revisons prior to 11-97 were identified as
500-4-456 (Rev.8-83), same catalog num-
ber. QMS Internal Use
F-117
Forms
11115 25197G Each 11163 65409Z Each 11192 25548P Each
01/2000 Destroy Prev Issues Upon Rec 12/1997 Use/Issue Prev Issue First 02/1998 No Previous Issue
Employee Electronic Filing Information Inventory Sheet (Review of SCCF) Employee Clearance Check List
Sheet Used to prepare documentation for for- This form was created as a result of an in-
This form is used to gather employee elec- warding to Returns Files in lieu of missing ternal report. It will be used to prevent er-
tronic filing information in the Georgia Dis- documents. This product was converted to rors in the clearence process and
the national numbering system. Revisions supplement Form 5389.
trict. The information is critical for inputting
DSS:SHS:P:E Internal Use
tax returns and is maintained with other re- prior to 12-97 were identified as Form 447
cords and documents. This form is used SC-C, same catalog number. 11194 25557A Each
with Document 9709. ELF Internal Use DSS:CCS:F:L Internal Use 02/1998 No Previous Issue
Control Sheet Attachment to Form 784
11166 92130Z Each This form is used by Memphis Service
11116 25200S Each 12/1997 Destroy Prev Issues Upon Rec Center as a control sheet when transferring
11/1997 No Previous Issue Consent to Enter Private Premises documents between the Receipt & Control
Service Center Data Collection Form used by Kentucky-Tennessee District Branch and the Accounting Branch. The
Instrument to obtain consent from the taxpayer to enter form is attached to Form 784. This product
Form is used in collecting quality review private premises. Product converted to the was converted to the national numbering
data in Collection at the Brookhaven Ser- national numbering system. Revisions prior system. Revisions prior to 2/98 were iden-
vice Center. National Office warrants use to 12/97 were identified as Form 500-2-15 tified as MSC Form CS & A-56 (1/84).
of form. This product was converted to the (11/79), catalog number 92130Z. DSS:MHS:F:MS Internal Use
National Numbering System. Printings prior DSS:MHS:F:FO General Admin Public
to 11-97 were identified as an unnumbered Use 11196 25559W Each
product. C:C:QS Internal Use Account Research History Sheet
11169 25471D Each
01/1998 Special Handling/See Remarks This form is used by Memphis Service
11118 25228U Each
Center employees in the Accounting Branch
12/1997 No Previous Issue Key and Related Field and Office
Examination Returns as a history sheet for any contact/activity
Electronic Filing Checklist regarding taxpayer accounts. Employees
Form is used as a check off listing for tax- This product is used be field exam revenue
use the form to document payment and re-
payers to ensure eligibility of using Elec- agents to keep related tax returns together. search information. This product was con-
tronic Filing. This product was converted to the National verted to the national numbering system.
This item was converted to the National numbering system. Revisions prior to 1-98 Revisions prior to 2/98 were identified as
Numbering System. T:ETA Internal Use were identified as NAR Form 3-295. MSC Form QA-34 (12/91)
E:1 Internal Use DSS:MHS:F:MS Internal Use
11138 A 26130P Each 11173 13358T Each 11199 25562T Each

Application for Ride Sharing Parking QRP Verification Sheet Batch Number Control
Permit This product is a telephone verification form This form is used by Memphis Service
used by Criminal Investigation to verify tax- Center employees to sort work according to
This form is used by service center em-
payer wages and withholding. Revisions batch sequences. This product was con-
ployees to apply for a permit and parking
prior to 01/98 were identified as MSC Form verted to the national numbering system.
space for carpools. Revisions prior to 2/98 were identified as
The space number is assigned on the form C-22 (Rev. 12/94) and SC-C 749-B (6/91),
catalog number 13358T. TC:CI Internal MSC Form P-189 (Reins. 6/90).
as is the decal. This product was converted DSS:MHS:F:MS Internal Use
to the national numbering system and re- Use
visions prior to 7-98 were identified as Form 11180 92126R Each 11211 24421N Each
599-0-186 (Rev. 2). ATS Internal Use 06/1997 No Previous Issue
Metro Farecard Control Log
Taxpayer Delinquent Account -
11161 25336V Each This form is a control log for documenting
Continuation Sheet for TY Item 69, Part the use of Metro Farecards. This form is is
2) on the On-Demand program . T:M:M In-
Acknowledgement of Receipt (For Tax
This form is a continuation sheet and/or ternal Use
Refund)
form to be used in posting taxpayers' pay-
This form is used to acknowledge receipt
of tax return check that was initiated by
ments on delinquent accounts. This prod- 11213 65872C Each
uct was converted to the national 07/1997 Destroy Prev Issues Upon Rec
Electronic Filing in the South Florida Dis-
numbering system. Revisions prior to 2/98 Action Required on 30/90 Day Cases
trict. COMM Internal Use Used to forward and control 30/90 day
were identified as Form 500-2-9 (2/79), ca-
talog number 92126R. cases returned to examiners through the
11162 25337G Each
supervisors for further action. This product
12/1998 No Previous Issue DSS:MHS:F:FO Internal Use
was converted to the national numbering
Electronic Return Transmission system. Revisions prior to 7-97 were iden-
11186 92172F Each
Information tified as RC-C Gen 4-498. EX Internal
This form is used to advise the taxpayer the Use
IRS Determination as to Certain
status of their electronic return transmission
Penalties
information. It advises the taxpayer with
Form used by Kentucky-Tennessess Dis-
11216 65755Q Each
actions performed if the return was either 09/1997 No Previous Issue
trict to determine penalties when a taxpayer Employee Annual Vacation Request
transmitted or rejected. COMM Internal
submits a delinquent return. This product This schedule is used by all employees to
Use was converted to the national numbering request their annual vacation time. This
system. Revisions prior to 2/98 were iden- product was converted to the national
tified as Form 500-4-453 (Rev. 7/80), cata- numbering system and prior to 9-97 was
log number 92172F. identified as RC-C Gen 592.
DSS:MHS:F:FO Internal Use DSS:CSS:F Internal Use
F-118
Forms
11218 13414S Each 11267 12629J Each 11369 24853B Each
Examination Initial Interview History for Work Order - Building Management Confidential Evaluation Report on Claim
Collection Section for Reward
This form is completed by Revenue Officers Form is used by Facilities Branch of DSS This form is used to evaluate an informants
of the Ohio District Examination Branch to to request work from the Building Manage- claim for reward to determine if the infor-
facilitate the Collection Division personnel ment Section such as cabling, electrical mants information qualifies for a reward,
in performing their duties. This product was and to recommend and compute an appro-
wiring, etc. This form was obsoleted in er-
converted to the national numbering system priate reward, under the provisions of Policy
ror in 1994 and was converted to the na-
and prior to 9-97 was identified as Dir-Cin Statement P-4-86, "Rewards determined by
tional numbering system and prior to value of information furnished".
625. EX:EB3 Internal Use
11-1999 was identified as SC-C 939. CP:EX:MA Internal Use
11221 20087L Each Changes to technical content were made
10/1997 No Previous Issue on this conversion an all prior issues should 11370 24947Y Set
Tape Edit Process (TEP) Delete be disposed of. This form is available via 06/2001 Destroy Prev Issues Upon Rec
Worksheet http://publish.no.irs.gov as a PDF/Fillable Certification of Annual UNAX Awareness
Form is used by employees in the Ac- form. DSS:CHS:FM:BMS Internal Use Briefing
counting Section at the Cincinnati Service Form 11370 (Certification Form) was
Center to record computer run totals for 11272 66011R Pad shipped with the UNAX Employee Booklets
daily, weekly, and unit balancing section 05/1991 Use/Issue Prev Issue First Via the IMDDS All Employee Distribution
reports. This product was converted to the Associable IDRS Input Document Label Pattern. Form 11370 is used by all manag-
national numbering system and prior to Used to document adjustments made. This ers during the annual UNAX briefing. The
10-97 was identified as SC-C 1056 (12-93). form was converted to the national num- form certifies that employees have received
QAMS:MS:A Internal Use bering system 4-19-2002/st. Prior revisions their Annual UNAX Awareness Briefing.
were numbered RC-C Gen 1163. Once the form is signed by the employee it
11222 14628S Each is put in their personnel file.The form must
DP:TX Internal Use
09/1999 Destroy Prev Issues Upon Rec be signed each year. In FY 2002, the form
Employee Performance Folder 11351 24617H Each was not automatically distributed to all em-
Transmittal ployees. Any office that needs Form 11370
This form is used by clients of the Tran- can download the copy from the Multimedia
Request to Order Supplies on a Website or order it from their servicing dis-
sactional Processing. It is completed as a Government Credit Card
transmittal for an Employee Performance tribution center IS:E Internal Use
This form is used by employees in Multi-
Folder (EPF) when managers forward to an media Production Division to request mate-
employees new branch or the TPB, which- 11377 25123Q Each
rials on a Government Credit Card. It is 09/1999 Destroy Prev Issues Upon Rec
ever is applicable. This product was revised
used primarily for ADP related procure- Inadvertent Taxpayer Data Access
9-99 to allow any IRS office to use this form.
ments. OP:FS:M:L Internal Use Form 11377 is used by employees Ser-
This product was converted to the national
vicewide to document their inadvertent
numbering system and prior to 4-98 was
identified as SC-C 1013 (6-92).
11357 25361G Each access(es) to taxpayer records.
01/1998 No Previous Issue OP:CO:C:IE Internal Use
DSS:C:T Internal Use
Integrated Submission and Remittance
11226 12878G Each Processing Image Retrieval Request 11385 25423T Each
Form 11357 is used by other areas to re- 01/1998 No Previous Issue
quest a copy of the vocher and to check Flexiplace Committee Appeal Form
Record of Overtime / Holidays
image. OP:FS:S Internal Use FORM 11385 The Flexiplace Committee
Form used to check against Time and At- Appeal Form has been place on The On
tendance Roster to ensure proper reporting Demand Program for Future Orders
of overtime and holidays worked by service 11358 25384F Each
HQ:HR:MP:T Internal Use
center employees. This form supersedes 01/1998 No Previous Issue
SC-C 550 (4-79). This product was con- Excess collections 11386 25425P Each
verted to the national numbering system This form will be used to forward unpostable 01/1998 No Previous Issue
and prior to 11-97 was identified as SC-C corrections information on a weekly basis Employee Home Flexiplace (HFP) Work
960. QAMS Internal Use to excess collections in each center. Plan Agreement
T:S:P:M Internal Use Form 11386 The Employee Home Flexi-
11227 15764V Each place (HFP) Work Plan Agreement has
02/1999 Destroy Prev Issues Upon Rec 11359 A 25800Y Each been place On the On Demand Program for
Government Travel Account 04/1998 No Previous Issue Future Orders. HQ:HR:MP:T Internal Use
Authorization Termination of Retention Allowance
This form is used by Ohio District employ- This form is used by managers and desig-
ees who use the corporate account to pur- nated officials to terminate the retention al- 11387 25426A Each
chase airline tickets. This product was lowance for employees that are no longer 01/1998 No Previous Issue
converted to the national numbering system eligible. HQ:HR:W Internal Use Hours Flexiplace Program Qualification
and prior to 12-97 was identified as Dir-Cle Agreement
905 (5-93). D:DC Internal Use 11363 25923Y Sheet Form 11387 The Hours Flexiplace Program
06/1998 No Previous Issue Qualification Agreement has been place on
11230 11361W Each
Run Number Registration Form the On Demand Program for Future Orders.
01/1998 No Previous Issue HQ:HR:MP:T Internal Use
Application for Car Pool Parking Permit A shot form requesting pertinent data relat-
ing to programmer's programs. Tocontrol
Michigan District 11388 25427L Each
This form is used by Michigan District em- the assignment of Run Numbers. To be 01/1998 No Previous Issue
ployees to apply for a carpool parking per- used by programmers at National Office, Flexiplace Self Study Certification and
mit at the Howard Street Parking Lot. This MCC, DCC, and the Field Offices. THe Receipt for Home Study Guide
product was converted to the national Form will be used when a new Run Number Form 11388 The Flexiplace Self Study
numbering system and prior to 1-98 was is being assigned, or when a Run Number Certification and Receipt for Home Safety
identified as Dir-Det 169. DD:DC Internal is being transfered or deleted. Guide has been place on the On Demand
Use IS:O:O:F Internal Use Program. HQ:HR:MP:T Internal Use
F-119
Forms
11389 25469R Each 11605 92064E Each 11631 25886G Each
Statement of Understanding Internal Management Documents Annual Problem Solving Day Acknowledgement
(Authorized/UnauthoriedTraining) for Index Item is a standard form to be used at all
Multimedia Production Division Provides a listing of all current internal problem solving days to request additional
This form is used in conjunction with out- management documents. Use of this form information to resolve taxpayer cases. Use
service training requests to advise employ- is mandatory per RCSE Memo 12-7. This of this form will ensure continuity nation-
ees of their responsibilities regarding form is used by District offices to prepare wide. This product was converted to the
authorized/ unauthorized attendance in their annual index. This product was con- National Numbering System.
out-service training and provide privacy act verted to the national numbering system. NER:RTA General Admin Public Use
notice. M:CE:PD:GB Internal Use Revisions prior to 3/98 were identified as
Form 500-1-66 (Rev. 8/83), catalog number 11631 A 25887R Each
11394 25699H Each 92064E. DSS:RHS:F:I Internal Use 05/1998 No Previous Issue
03/1998 Destroy Prev Issues Upon Rec Problem Solving Day Acknowledgement
Master File Activity 11609 25680Q Each (Card)
Form is used to update taxpayer information 03/1998 No Previous Issue Form is a standard form to be used at all
and any changes to their accounts. Previ- Problem Solving Day (PSD) Master Log problem solving days to ensure all taxpay-
ously issued as KCSC Form 948. This form is used by district offices to record ers' have PSD caseworker name and phone
CP:E:CE Internal Use and monitor case assignments for Problem number. Use of this form will ensure na-
Solving Day. This form allows for one-time tionwide countinuity. This product was
11395 25700X Each input of duplicate information, and is used
03/1998 Destroy Prev Issues Upon Rec converted to the National Numbering Sys-
in partnership with Form 11609 B. tem. NER:RTA General Admin Public
Travel Authorization Request MHS:CO Internal Use
Form is used by all travelers at the Kansas Use
City Service Center to provide the Control- 11609 A 25681B Each
ler's Office with the estimated cost of the 11634 25880S Each
travel expenses. O:C Internal Use Problem Solving Day (PSD) Functional Allocation of Decedent's Share of
Log Income tax
11396 25712P Each
This form is used by district offices to record
07/1998 No Previous Issue Form used by IRS Esate Tax Attorneys to
and monitor case assignments and actions calculate toe decendent's share of income
RECOMMENDATION FOR
for Problem Solving Day. MHS:CO Inter- tax liabiity/refund due at death to be re-
DISCIPLINARY/ADVERSE ACTION
nal Use ported on estate tax return file jointly. This
Form is completed when
Disciplinary/Adverse Action is recom- product was converted to the National
11610 25746V Each
mended. Previously issued as KCSC 763. Numbering System, and supersedes NAR
SS:P:UMR Internal Use Form 3-212 (12-67). E:E:5:1527:MM In-
Sexual Harrassment Policy Discussion
The form will be sed to certify that a partic- ternal Use
11402 25797M Each
ular group held a discussion regarding the
05/1998 Destroy Prev Issues Upon Rec 11635 25881D Each
Monthly Copy Machine Report Internal Revenue's policy against sexual
This form is needed to keep data region- harrassment. The form is signed and dated
Request for Appraisal - Real Property
wide on copy machine usage to properly by the group manager and employee.
Form is used to request real property ap-
manage cost and placement. The current RC:E Internal Use
praisal completed by Estate Tax Attorney
form used by the service does not provide when making a referral to IRS valuation
all of the information that offices in Western
11614 25763G Each
04/1998 Use/Issue Prev Issue First services. This product was converted to the
Region need. Previously issued as ROWR National Numbering System, and super-
Error Register Assignment Sheet
Form 2838. T:FS:M:PS:DFP OAK Inter- sedes NAR Form 3-190 (7-73).
This product is used internally to record er-
nal Use E:E:5:1527:MM Internal Use
rors and to assign error rates to batches of
11407 25839H Each work. This product was converted to the
National numbering system. Revisions
11636 25883Z Each
Daily Register of Employees Treatment prior to 4-98 were identified as NAR Form
10-2. SS:FM:OS Internal Use Request for Appraisal Personal Property
Form is used for daily log of employees Form used to request appraisal of perso-
treated in the health unit of the service nalty included on estate tax return com-
center. SS:P Internal Use 11616 25767Y Each
04/1998 No Previous Issue pleted by Estate Tax Attorney when making
11424 26123A Each NEW YORK STATE LIEN LAW a referral to IRS valuation services. This
07/1998 Destroy Prev Issues Upon Rec This product is used by field collection em- product was converted to National Num-
Deposit Record ployees to record information related to bering System, and supersedes NAR Form
This form is used by Revenue Officers in taxpayer liens. 3-287 (10-71). E:E:5:1527:MM Internal
BMF cases to track Form 941 employment This product was converted to the National Use
tax deposits. COLLECTION Internal Use numbering system. Revisions prior to 4-98
were unidentified. C:F Internal Use 11640 25892K Each
11603 25571E Each 11622 25783Y Each Reimbursable Work Authorization
02/1998 Destroy Prev Issues Upon Rec 04/1998 Special Handling/See Remarks Record
Quality Review Record Financial Information Letter This folder is used to store and record work
This form is used by Memphis Service This product is used by field revenue offi- authorization history information as per-
Center as a log sheet for employees in the cers as a tracer when searching for certain formed with GSA. It includes the requesting
Data Conversion Branch. This product was taxpayer accounts. This product was con- office, type of request, costs, comments,
converted to the national numbering sys- verted to the National numbering system. etc. It was converted to the national num-
tem. Revisions prior to 2/98 were identified Revisions prior to 4-98 were identified as bering system. Revisions prior to 5-8-98
as MSC Form 96 (Rev. 10/81). Ltr. 3N81 (Rev. 1-82). C:F Internal Use were identified as 503-3-182 (8-88), uncat-
DSS:MHS:F:MS Internal Use aloged. DSS:SEHS:F:O Internal Use
F-120
Forms
11645 25942F Each 11664 D 31057D Each 11671 26156V Each
New / Associate Case Documentation Public Transportation Subsidy Program Records Disposition Request and
Sheet Cash Reimbursement Certification Transmittal
This product is used by Memphis Service The form is used by transit subsidy users This product is utilized by all records offi-
Center, Examination, to research and re- to receive cash reimbursement for public cers in the Northeast Region who will for-
quest IDRS information on new cases. This transportation when no other form of fare ward the form to regional coordinators and
product was converted to the national media is readily available. A:F:PT Internal eventually to the Federal Records Center.
numbering system. Revisions prior to 5/98 Use This product was converted to the National
were identified as MSC Form C-55 (Rein- numbering system. Revisions prior to 8-98
stated 3/92). TC:E:C Internal Use 11664 E 31059Z Each were identified as F 11619 (4-98), cat. no.
10/2000 No Previous Issue 25770V. A:RE:O:A1 Internal Use
11660 26031Z Each Public Transportation Subsidy Program
07/1998 No Previous Issue Authorization for Third Party Pick-up of 11672 26147K Each
Fraud Development Checksheet Transit Subsidy 08/1998 No Previous Issue
Item is used by Fraud Coordinator to pro- This form is used by transit subsidy users Customer Service Representative Action
vide audit steps needed to prepare case for to authorize a co-worker to pick up transit Sheet
fraud. This product was converted to the fare media. A:F:PT Internal Use Form is a double-sided suspense/history
sheet contaiing follow-up actions from tax-
National Numbering System. Printings prior
11664 F 31067Z Each payers' calls and requests. The fill-in format
to 7-98 were identified as an unnumbered
11/2001 No Previous Issue enable Customer Service Representative to
product. E:QMS Internal Use
Public Transportation Subsidy Program quickly notate various taxpayer requests,
11661 26032K Each Signature Sheet for Upfront items covered, actions needed, as well as
01/2002 No Previous Issue Monthly/Quarterly Distribution a quality check list for required procedures.
Request for Fraud Development This form is used by IRS employees partic- This product was converted to the National
This form is completed by Revenue Agent ipating in the Public Transportation Subsidy Numbering System and supersedes BSC
CSR Action Sheet (Rev. 1-95).
when he/she suspects Taxpayer fraud and Program to acknowledge receipt of transit
CS:CSI:I Internal Use
then forwarded to the Fraud Coordinator. fare media. This form is contrlled and is-
This product was converted to the National sued by the the Department of Transporta- 11673 26148V Each
Numbering System. S:C:CP:RC:F Inter- tion, and IRS employees should not print 08/1998 No Previous Issue
nal Use or distribute this form. AWSS:CS:TSB In- TELETIN Employee Inventory Report
ternal Use Daily report on telephone and faxes worked
11663 26109W Each
by employees. Each employee is required
11/1998 Destroy Prev Issues Upon Rec 11665 26117W Each
to complete this report each day in Teletin
Public Transportation Subsidy Program 07/1998 No Previous Issue Unit at the Brookhaven Service Center.
Application Mail Submission Certification This product was converted to the National
Form is completed by IRS employees that This form is used by vendors to certify that Numbering System. Printing prior to 8-98
would like to receive subsidy for using any they have taken a print request to the were identified as an unnumbered product.
public transportation. This program grants United States Postal Sevice for mailing by CS:CSI:I Internal Use
employees for regular work commute. It is the date specified on a print order or pur-
an incentive to use public transportation. chase order. It is used when permit mailing 11674 26158R Each
Product was converted to the National is not useable for various weight or con- 08/1998 No Previous Issue
Numbering System. M:S:RE Internal Use tractual reasons. OP:FS:M:PS:AFP Inter- Metro Atlanta Distribution List
nal Use This form is used by distribution analysts
and printing specialists when shipping pro-
11664 26110X Each 11667 26132L Each ducts and printed materials to Metro Atlanta
11/1998 Destroy Prev Issues Upon Rec 07/1998 No Previous Issue post of duties. Converted to the National
Monthly Certification of Eligibility Automated Customer Service (ACS) Numbering System.
Item is used to certify IRS grant to employ- History Sheet OP:FS:M:PS:AFP Internal Use
ees for use of public transportation. Con- Form is used by Tax Examiner to compile
verted to the National Numbering System. information on taxpayers. Converted to the 12003 25618C Each
M:S:RE Internal Use National Numbering System. Printings prior 02/2000 Destroy Prev Issues Upon Rec
to 7-98 were identified as an unnumbered IRS Business Card Production
11664 A 30817R Each product. CS:ACS:II Internal Use Authorization
11/2001 No Previous Issue Form 12003 should be used by employees
Public Transportation Subsidy Program 11668 26133W Each when requesting business cards. It can be
Application 07/1998 No Previous Issue downloaded from the intranet at
This form supersedes all previously issued Employee Problem Solving Day Fact http://publish.no.irs.gov /catlg.html or or-
Public Transportation Subsidy applications. Sheet dered through CIDS. Specific guidance on
AWSS:CS:TSB Internal Use Item is used by employees to express the how to obtain a business cards is available
different problems and difficulties they have at http:publish.no.irs.gov /pubsys/bcard
11664 C 31056S Each encountered. /bcards.html. OP:FS:M:PS Internal Use
11/2001 Destroy Prev Issues Upon Rec This product was converted to the National
Public Transportation Subsidy Program Office Numbering System. TA Internal
Change in Information Use
12010 25633R Each
This form is used by IRS employees to 03/1999 No Previous Issue
submit changes relative to the Transit Sub- Report of Proposed IRC 6715 Penalty
sidy program. AWSS:CS:TSB Internal Form 12010 is used to notify taxpayers of
Use a proposed Section 6715 penalty for dyed
fuel and explains the penalty.
OP:EX:ST:E Tax Related Public Use
F-121
Forms
12011 25642C Each 12083 26453R Set 12114 26601R Each
Report of Proposed 4083(c)(3) Penalty Midstates and Western Region Bomb Continuation Sheet for Item # 15
Form 12011 notifies taxpayers of a pro- Threat Card (Additional Information) OF-306,
posed penalty for refusing to allow in- This form will be used by employees in the Declaration for Federal Employment
spection by IRS Dyed Fuel Compliance Midstates and Western Regions to record This form is used by recruitment personnel
Officer. It explains penalty optionsfor re- information as it is received if someone calls of the Covington Host Site. This form is
solving the matter. CP:EX:ST:E Internal with a bomb threat. This card is designed provided to applicants when completing OF
Use to be placed under the employees tele- 306, Declaration for Federal Employment.
phone for easy access in case a bomb It is used as a continuation sheet to clearly
12037 25756R Each threat is received. Previously issued as define additional information that is re-
05/2000 No Previous Issue SWR-750,ROWR-2336,MWD-148. quested in item 15 of the OF 306. Due to
Post Secondary Order Form SS:PO Internal Use lack of space on the OF 306 this form can
Form 12037 is ordered by Taxpayer Edu- be used in lieu of an additional sheet of
cation Coordinators and furnished to edu- 12088 26483F Each paper. A:PS:P:B:CIN:ES General Admin
cators who want to order Pub 1647 or Pub 09/1998 Destroy Prev Issues Upon Rec Public Use
1647 Supplement. Form 12037 contains a Corporate Education Evaluation of
Business Reply Card which is filled out for Faculty Competencies 12119 26607F Each
ordering. Form 12037 will print-on-demand This form will be used to evaluate instruc- 10/1998 Destroy Prev Issues Upon Rec
at the area distribution centers. tors working in the Corporate Education BMF-IMF Cart Label
W:CAR:SPEC:PPD:E Other Public Use area. M&A:PD:CE:GBI Internal Use These cards will be used to label batch
carts with specific work. Previously issued
12089 26487X Each as KCSC 299E. P:R&C Internal Use
12038 25782N Each 09/1998 Destroy Prev Issues Upon Rec
06/1998 No Previous Issue Current Regional Commissioner/RDA 12123 26616Q Each
Control for File Transfers Protocol (FTP) Memoranda 10/1998 No Previous Issue
This form is to capture essential memory Form is to be used as an attachment for the ACS Customer Service Performance
capacity data and approval signatures for annual listing of current RC memoranda. It Form is used at Brookhaven Service Cen-
file transfers of taxpayer return information. will be attached to the RC Circular ter, ACS (Automated Customer Service)
IS:O:O:F Internal Use form.Previously issued as SWR-27 Customer Service Performance Branch by
DSS:MS Internal Use managers to critique tax examiners on the
12046 26116L Each critical elements. Form was converted to
08/1998 No Previous Issue 12092 26509A Each the National Numbering System. Printings
Decision Model for 09/1998 No Previous Issue prior to 10-98 were identified as an unnum-
Creation/Elimination/Consolidation of Internal Revenue Service Flexiplace bered product. ACS:CSB II Internal Use
Notices and Letters Agreement - Manhattan District
This Form 12046 must be usef when any Form specifies the terms of the Flexiplace
employee submits a change to a notice or program and constitutes an agreement be- 12123 A 26681L Each
letter. OP:C:T:F:N Internal Use tween the employee participating in the 10/1998 No Previous Issue
flexiplace program and management. ACS Customer Service Performance
12062 26236E Each DD:S:A Internal Use Worksheet
08/1998 Destroy Prev Issues Upon Rec Form is used at Brookhaven Service Center
Employment Processing Checklist 12110 26587Y Each by Managers to monitor tax examiner's
This form is used by Personnel employees 09/1999 Destroy Prev Issues Upon Rec phone calls. This product was converted to
as a check off list for items that must be Suitability Review Sheet the National Numbering System. Printings
completed when an employee is accepted This form is used by the Covington Host prior to 10-1998 were identified as an un-
for an appointment. This product was con- Site, Personnel Branch, recruitment per- numbered product. CS:ACS:II Internal
verted to the national numbering system. sonnel to determine suitability of an appli- Use
Revisions prior to 8/98 were identified as cant for employment in a government
MSC Form RM-20 (Rev. 11/80). position. DSS:CHS:P:E1 Internal Use 12143 26655P Each
DSS:MHS:P:R Internal Use 10/1998 No Previous Issue
12112 26597U Each Current Director Memoranda-Midstates
12069 26398D Each 09/1998 No Previous Issue Region
08/1998 No Previous Issue Atlanta Field Publishing Customer Form is used to list the current director
Project 606 Telephone Call Sheet Feedback Survey Form memorandum in each office. DSS:MS In-
This form will be used in Memphis Service This product will be used by Publishing ternal Use
Center to record information obtained from Services employees to survey customers
taxpayers on two national office projects; who use their services and/or products to 12148 26663P Each
Project 606 and Action 61. Project 606 determine the level of the customers' satis- 07/2000 No Previous Issue
pertains to EITC related information while faction with the services/product(s) pro- EP/EO Customer Service Referral
Action 61 mandates employees to follow-up vided. This form was converted to the This form is used by the TEGE Customer
on taxpayer calls. MSC:TC:E:CE Internal national numbering system. Revisions prior Service Unit. Customer Service Specialists
Use to 9-98 were unidentified. will gather data about a customer's request
OP:FS:M:PS:AFP Internal Use that cannot be handled at their level. The
information gathered will facilitate the proc-
essing of the request at the next level.
T:CAS Internal Use
F-122
Forms
12149 26676S Set 12170 26771Q Each 12184 AA 28642G Each
08/2001 No Previous Issue 11/1998 No Previous Issue 10/1999 Special Handling/See Remarks
Functional Security Review for Seminar/Workshop Evaluation IRS Office Visit---Customer Satisfaction
Managers Form is used to evaluate the Small Busi- Survey (English Version)District Code 11
This form is used by managers to conduct ness Seminar/Workshop. This form will be These optical character recognition (OCR)
physical security reviews and ID media and completed by taxpayers that have attended survey forms are distributed "quarterly" by
access card inventory validations. This the workshop. This product was converted
IRS Field Office personnel (i.e., post-of-
form was previously numbered and issued to the National Numbering System.
duty; POD) to walk-in taxpayersor custom-
as Document 9843, Catalog Number TPE Internal Use
24197W. AWSS:AREA 4:FMB:SS Inter- ers who inquire about specific services
nal Use 12172 26774X Each available. M:C:MD General Admin Public
11/1998 No Previous Issue Use
12152 26682W Each History Sheet
11/1998 No Previous Issue Form developed by Memphis Host Site for 12184 BB 28643R Each
ACS/CSR (Automated Customer Space & Property Section employees to 10/1999 Special Handling/See Remarks
Service/Customer Service provide a statement of actions taken. The IRS Office Visit---Customer Satisfaction
Representative) Correspondence form provides additional space on the re- Survey (English Version)District Code 16
Inventory Report verse side of the form. These optical character recognition (OCR)
This form is used to keep track of the work DSS:MHS:F:S&P Internal Use survey forms are distributed "quarterly" by
flow within Automated Customer Service IRS Field Office personnel (i.e., post-of-
Section at Brookhaven Service Center. 12173 26776T Each duty) to walk-in taxpayers or customers who
Product was converted to the National 11/1998 No Previous Issue inquire about or receive specific services.
Numbering System. CS:ACS:II Internal Reported Allegations of Sexual
M:C:MD General Admin Public Use
Use Harassment
Form is used by management official to re- 12184 CC 28644C Each
12153 26685D Each port allegation of sexual harassment to
01/1999 No Previous Issue 10/1999 Special Handling/See Remarks
EEO & Diversity Office. DD:EEO Internal
Request for a Collection Due Process Use IRS Office Visit---Customer Satisfaction
Hearing Survey (English Version)District Code 13
Form 12153, will be used for the new Col- 12174 26790X Each These optical character recognition (OCR)
lection Appeal Rights under RRA 3401 Final 11/1998 No Previous Issue survey forms are distributed "quarterly" by
Notice. C:AP:CSC:AS Tax Related Public Volunteer Class Registration form IRS Field Office personnel (i.e., post-of-
Use This form is a Volunteer Class Registration duty) to walk-in taxpayers or customers who
Form which used in association withthe inquire about specific services available.
12153 A 31751W Each Taxpayer Education Newsletter packet for M:C:MD General Admin Public Use
03/2001 No Previous Issue volunteers to selection which levelof
Referral Request for Collection Due classes they need for VITA/TCE program. 12184 DD 28645N Each
Process (CDP) Hearing TPE Internal Use 10/1999 Special Handling/See Remarks
Form 12153-A is the outgrowth of a joint IRS Office Visit---Customer Satisfaction
IRS and NTEU Collection Due Process 12175 26796L Each Survey (English Version)District Code 56
(CDP) Task Force. The form is designed to 02/2001 Destroy Prev Issues Upon Rec
These optical character recognition (OCR)
assist users prepare a case for referral to Third Party Contact Report Form
the Appeals function. It also helps Appeals This form will be used by IRS employees to survey forms are distributed "quarterly" by
personnel when performing the initial record all 3rd party contacts when contact IRS Field Office personnel (i.e., post-of
screening and processing actions of the reis made in regard to the determination or duty) to walk-in taxpayers or customers who
ceived CDP cases.(NOTE: The statutory collection of a Taxpayers tax liability. inquire about specific services available.
period of limitations for the collection of a S:C:CP:FP:CGP Internal Use M:C:MD General Admin Public Use
tax liability is suspended during a CDP
hearing and any subsequent judicial review 12177 26863R Each 12184 EE 28646Y Each
of the case.) S:C:CP:FP:CGP Internal 11/1998 No Previous Issue 10/1999 Special Handling/See Remarks
Use Shelf Card for Stock Control IRS Office Visit---Customer Satisfaction
Form is used to identify publications and tax Survey (English Version)District Code 31
12158 26706V Each forms in stockrooms in the walkinoffices. These optical character recognition (OCR)
01/1999 No Previous Issue CS Internal Use survey forms are distributed "quarterly" by
Individual Income Tax Return/Substitute IRS Field Office personnel (i.e., post-of-
for Return 12180 26954H Each
duty) to walk-in taxpayers or customers who
The form will be used by both service center 01/1999 No Previous Issue
Third Party Contact Authorization Form inquire about specific services available.
and district office exam to have the TC 150
established for taxpayers who are nonfilers Form used to obtain taxpayers authorization M:C:MD General Admin Public Use
and who have been selected for examina- to contact third parties as required by IRC
tion. Previously issued as KCSC 1033. section 7602(c). OP:CO:C:S Tax Related
12184 FF 28647J Each
CP:E:CS Internal Use Public Use 10/1999 Special Handling/See Remarks
IRS Office Visit---Customer Satisfaction
12167 26756B Each 12182 26961W Each Survey (English Version)District Code 73
11/1998 No Previous Issue 12/1998 No Previous Issue These optical character recognition (OCR)
Special Processing Required Fiscal Year Technical Training Plan survey forms are distributed "quarterly" by
This cover sheet is used by tax practitioners The form is completed by Training Coordi- IRS Field Office personnel (i.e., post-of-
to identify returns that are often difficult to nators in each Branch of the Cincinnati duty) to walk-in taxpayers or customers who
process correctly due to special circum- Service Center to send to the Education inquire about specific services available.
stances or conditions. Tax Practitioners will Branch of the Covington Host Site. Em- M:C:MD General Admin Public Use
attach this form to the front of the individual ployee Development Specialists use this
tax returns requiring special handling. This plan to document training activity, prepare
form should be used for Forms 1040, 1040A reporting instructions, and ensure accurate
and 1040PC only. QA:M General Admin input into the ACES database.
Public Use DSS:CHS:E Internal Use
F-123
Forms
12184 GG 28648U Each 12184 KK 28652C Each 12184 P 28631Z Each
10/1999 Special Handling/See Remarks 10/1999 Special Handling/See Remarks 10/1999 Special Handling/See Remarks
IRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction
Survey (English Version)District Code 23 Survey (English Version)District Code 76 Survey (English Version)District Code 59
These optical character recognition (OCR) These optical character recognition (OCR) These optical charter recognition (OCR)
survey forms are distributed "quarterly" by survey forms are distributed "quarterly" by survey forms are distributed "quarterly" by
IRS Field Office personnel (i.e., post-of- IRS Field Office personnel (i.e., post-of- IRS Field Office personnel (i.e., post-of-
duty) to walk-in taxpayers or customers in- duty) to walk-in taxpayers or customers who duty; POD) to walk-in taxpayers or custom-
quire about specific services available. inquire about specific services available. ers who inquire about specific services
M:C:MD General Admin Public Use M:C:MD General Admin Public Use available. M:C:MD General Admin Public
Use
12184 HH 28649F Each 12184 L 28626G Each
10/1999 Special Handling/See Remarks 10/1999 Destroy Prev Issues Upon Rec 12184 PP 28656U Each
IRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction 10/1999 Special Handling/See Remarks
Survey (English Version)District Code 62 Survey (English Version)District Code 77 IRS Office Visit---Customer Satisfaction
These optical character recognition (OCR) These optical charter recognition (OCR) Survey (English Version)District Code 33
survey forms are distributed "quality" by IRS survey forms are distributed "quarterly" by the optical character recognition (OCR)
Field Office personnel (i.e., post-of-duty) to IRS Field Offices (i.e., post-of-duty; POD) survey forms are distributed "quarterly" by
walk-in taxpayers or customers who inquire to all walk-in taxpayers or customers who IRS field office personnel (i.e., person's as-
about specific services. M:C:MD General have specific inquires. M:C:MD General signed) to walk-in taxpayers of customers
Admin Public Use Admin Public Use who have specific inquires about specific
IRS services available. M:C:MD General
12184 II 28650G Each 12184 LL 28653N Each Admin Public Use
10/1999 Special Handling/See Remarks 10/1999 Special Handling/See Remarks
IRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction 12184 Q 28632K Each
Survey (English Version)District Code 74 Survey (English Version)District Code 54 10/1999 Special Handling/See Remarks
These optical character recognition (OCR) These optical character recognition (OCR) IRS Office Visit---Customer Satisfaction
survey forms are distributed "quarterly" by survey forms are distributed "quarterly" by Survey (English Version)District Code 58
IRS Field Office personnel (i.e., post-of- IRS Field Office personnel (i.e., post-of- These optical character recognition (OCR)
duty) to walk-in taxpayers or customers who duty) to walk-in taxpayers or customers who survey forms are distributed "quarterly" by
inquire about specific services available. inquire about specific services available. IRS Field Office personnel (i.e., post-of-
M:C:MD General Admin Public Use M:C:MD General Admin Public Use duty; POD) to walk-in taxpayersor custom-
ers who inquire about specific services
12184 J 28624K Each 12184 M 28627R Each available. M:C:MD General Admin Public
10/1999 Destroy Prev Issues Upon Rec 10/1999 Special Handling/See Remarks Use
iRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction
Survey (English Version)District Code 94 Survey (English Version)District Code 84 12184 R 28633V Each
These optical charter recognition (OCR These optical character recognition (OCR) 10/1999 Special Handling/See Remarks
survey forms are distributed "quarterly" by survey forms are distributed "quarterly" by IRS Office Visit---Customer Satisfaction
IRS' Field Office personnel (i.e., post-of- IRS Field Office personnel (i.e., post-of- Survey (English Version)District Code 36
duty; POD) to walk-in taxpayers or custom- duty; POD) to walk-in taxpayersor custom- These optical character recognition (OCR)
ers who inquire about specific services ers who inquire about specific services survey forms are distributed "quarterly" by
available. M:C:MD General Admin Public available. M:C:MD General Admin Public IRS Field Office personnel (i.e., post-of-
Use Use duty; POD) to walk-in taxpayers or custom-
ers who inquire about specific services
12184 JJ 28651R Each 12184 N 28628C Each available. M:C:MD General Admin Public
10/1999 Special Handling/See Remarks 10/1999 Special Handling/See Remarks Use
IRS Office Visit---Customer Satisfaction IRS Office Visit---Customer Satisfaction
Survey (English Version)District Code 75 Survey (English Version) District Code
12184 S 28634G Each
These optical character recognition (OCR) 06
survey forms are distributed "quarterly" by These optical character recognition (OCR)
Survey (English Version)District Code 35
IRS Field Office personnel (i.e., post-of- survey forms are distributed "quarterly" by
duty) to walk-in taxpayers or customers who IRS Field Office personnel (i.e., post-of-
survey forms are distributed "quarterly" by
inquire about specific services available. duty; POD) to walk-in taxpayersor custom-
IRS Field Office personnel (i.e., post-of-
M:C:MD General Admin Public Use ers who inquire about specific services
duty: POD) to walk-in taxpayers or custom-
available. M:C:MD General Admin Public
12184 K 28625V Each ers who inquire about specific services
Use
10/1999 Special Handling/See Remarks available. M:C:MD General Admin Public
IRS Office Visit---Customer Satisfaction 12184 O 28629N Each Use
Survey (English Version)District Code 95 10/1999 Special Handling/See Remarks
12184 T 28635R Each
These optical charater recognition (OCR) IRS Office Visit---Customer Satisfaction
survey forms are distributed "quarterly" by Survey (English Version)District Code 65
IRS Field Offices personnel (i.e., post-of- These optical character recognition (OCR)
Survey (English Version)District Code 72
duty; POD) to taxpayers or customers who survey forms are distributed "quarterly" to
receive specific IRS services. IRS Field Office personnel (i.e., post-of-
survey forms are distributed "quarterly" by
M:C:MD General Admin Public Use duty; POD) to walk-in taxpayers or custom- IRS Field Office personnel (i.e., post-of-
ers who inquire about specific services duty; POD) to walk-in taxpayersor custom-
available. M:C:MD General Admin Public ers who inquire about specific services
Use available. M:C:MD General Admin Public
Use
F-124
Forms
12184 U 28636C Each 12201 27106Z Each 12233 27428Q Each
10/1999 Special Handling/See Remarks 04/2000 No Previous Issue 08/2001 Destroy Prev Issues Upon Rec
IRS Office Visit---Customer Satisfaction Request for Training History Report Request for Installment
Survey (English Version)District Code 52 This form will be used servicewide by em- Agreement---Independent Review Prior
These optical character recognition (OCR) ployees to request a copy of their personal to Rejection
survey forms are distributed "quarterly" by training history report and provide doc- Form 12233 is an outgrowth of RRA-98
IRS Field Office personnel (i.e., post-of- umentation of training not included in the (IRS Restructuring and Reform Act of 1998)
duty) to walk-in taxpayers or customers who report for input. SS:T:CSS:ESC Internal legislative changes which, in section 3462,
requires Tax Examiners, Customer Service
inquire about specific services available. Use
Representatives, and Revenue Officers to
M:C:MD General Admin Public Use
12217 27349S Each complete an independent review of all re-
12184 V 28637N Each 05/1999 No Previous Issue jected installment agreement requests. The
form is attached to each case sent forward
10/1999 Special Handling/See Remarks Section 1203 Allegation Referral Form
for an independent review.
IRS Office Visit---Customer Satisfaction This form is used by IRS employees to re-
W:CP:CSU:P:RS Internal Use
Survey (English Version)District Code 04 port a complaint of Section 1203 Allegation.
These optical character recognition (OCR) This form, when completed, should be 12234 27429B Each
survey forms are distributed "quarterly" by routed to their front line manager, or to 05/1999 No Previous Issue
IRS Field Office personnel (i.e., post-of- Treasury Inspector General for Tax Admin- Converted Order Point Number (OPN)
duty) to walk-in taxpayers or ccustomers istration (TIGTA). M:S:L Internal Use When an office changes an order point
who inquire about specific services avail- number, this form will be completed by the
able. M:C:MD General Admin Public Use 12219 27362L Each IMDDS Program Coordinator to alert them
02/1999 No Previous Issue to what the old number was and what the
NTEU Request for Information new number will be.
12184 W 28638Y Each This form is to be used by union represen- OP:M:FS:PS:DFPS Internal Use
10/1999 Special Handling/See Remarks tatives to request information under
IRS Office Visit---Customer Satisfaction 7114(b)(4) of the Federal Service Labor 12234 A 73055L Each
Survey (English Version)District Code 38 Management Relations Statute. The union 04/2000 Destroy Prev Issues Upon Rec
these optical character recognition (OCR) representative completes the request and Advance Notification of OPN Change
survey forms are distributed "quarterly" by forwards to the agency. This form is avail- This form will be used to give offices ad-
vance notice that their order point numbers
IRS Field Office personnel (i.e., post-of- able via the intranet (publish.no.irs.gov) as
are going to change mainly due to the IRS
duty; POD) to walk-in taxpayersor custom- a PDF fillable form. DSS:CHS:P:LR1 In-
Reorganization. OP:FS:M:PS:DFP Inter-
ers who inquire about specific services ternal Use nal Use
available. M:C:MD General Admin Public
Use 12220 27363W Each 12235 27431N Each
12184 X 28639J Each Response to NTEU Request for Returned SSA CAWR Checksheet
10/1999 Special Handling/See Remarks Information This checksheet will be used to collect in-
IRS Office Visit---Customer Satisfaction This form is by Labor Relations to respond formation required for an Internal Audit Re-
Survey (English Version)District Code to requests for information from NTEU rep- port. It was developed as a result of
These optical character recognition (OCR) resentatives requested on Form 12219. previous Audit Report findings.
survey forms are distributed "quarterly" by This form was designed based on a model DP:C:A:C:I Internal Use This product
IRS Field Office personnel (i.e., provided by the FLRA Office of the General may not be ordered by the general
post-of-duty);POD) to walk-in taxpayersor Counsel to assist agencies in articulating public
customers who inquire about specific ser- any countervailing anti-disclosure interests
vices available. M:C:MD General Admin or employee privacy interests in information 12238 27476A Each
Public Use requested by unions under section 05/1999 No Previous Issue
Record Series Inventory Form
7114(b)(4) of the Federal Service Labor
12184 Y 28640K Each This form is used by records managers and
Management Relations Statute. This form
10/1999 Special Handling/See Remarks information resource coordinators for re-
is available as a fillable PDF via intranet site porting inventories of records from individ-
IRS Office Visit---Customer Satisfaction "publish.no.irs.gov". DSS:CHS:P:LR In- ual offices for use in preparing records
Survey (English Version)District Code 43 ternal Use control schedules. A:RE Internal Use
survey forms are distributed "quarterly" by 12223 27369K Each 12239 27477L Each
IRS Field Office personnel (i.e., post-of- 02/1999 No Previous Issue 05/1999 No Previous Issue
duty; POD) to walk-in taxpayersor custom- Document Transmittal Audiovisual Record Series Inventory
ers who inquire about specific services Form is used when transmitting documents Form
available. M:C:MD General Admin Public from area to another. It allows for pertinent This form is used by records managers and
Use information placed on the in order to trans- information resource coordinators for re-
mit the documents to the appropriate areas porting inventories of records from individ-
12196 27056E Each within the office as well as area for details ual offices for use in preparing records
04/2001 No Previous Issue pertaining to the routing of the documents.. control schedules. M:S:RE:FS Internal
Small Business Office order Blank Previously issued as OSC-261-A. Use
Form 12196 is used by Small Business In- OSC Internal Use
formation and Development Centers and 12240 27478W Each
One Stop Capital Shops to order Federal 05/1999 No Previous Issue
tax products for distribution to their Cli- Information System Description Form
This form is used by records managers and
ents. CL:NPL:B Other Public Use
information resource coordinators for re-
porting inventories of records from individ-
ual offices for use in preparing records
control schedules. A:RE Internal Use
F-125
Forms
12241 27486W Each 12277 27939C Each 12294 A 28057Z Each
Problem Resolution Record Application for Withdrawal of Filed Form Employee Request for Review of
Continuation Sheet 668(Y), Notice of Federal Tax Lien (as Realignment Determination
This form will be used by caseworkers in based on Internal Revenue Code Section This form is used by IRS employees who
the Taxpayer Advocates Office. Its a his- 6323( are impacted by the IRS Restructuring. Af-
tory sheet to be attached to PRP cases. Form 12277 is prepared and submitted by ter Placement Notice #2 is delivered via
The form is needed to ensure PRP Quality the taxpayer who wants to have an already hand delivery or return receipt, an employee
Standards are met. TA:FSC Internal Use filed Notice of Federal Tax Lien (Form requesting management to reconsider the
668(Y), CATNUM 60025X) withdrawn. The realignment determination should complete
form not only contains general instructions this form. They must state the reasons why
12247 27649V Each for the filer but also, when the Service de- the determination is wrong and the re-
04/1999 No Previous Issue termines to withdraw the Form 668(Y), quested remedy. Employees should submit
Access Documentation Register serves as the authority for the Service to completed forms to their manager, person-
This form is used at Brookhaven Service release the withdrawal information to the nel office; or union official if appropriate.
Center by the guard force at all building filer designated credit reporting agencies or M:S:L Internal Use
entrances to record names of visitors com- financial institutions. S:C:CP:FP:T1 Tax
ing into the facility. Item is also used by the Related Public Use 12302 28073Z Each
access control monitors at the entrance 03/2001 Use/Issue Prev Issue First
each restricted areas to record access to 12279 27947C Each Balance Checking Matrix
and from these areas. Product was con- 06/1999 No Previous Issue This product will be used in the training
verted to a National Numbering System, Consent to Disclosure of Tax course 9015 Balanced Measurement ap-
and supersedes NAR Form 9-526 (3-93). Information proach to Leadership course for All Man-
SS:F:SAS Internal Use This form is used by individual taxpayers agers attending both Phase I and Phase II
or businesses/organizations to authorize sessions. Form 12302, Catalog Number
12248 27651H Each
the Citizens' Advocacy Panel to investigate 28073Z was converted to a half sheet on
systemic problems within the IRS using the white paper to be make ordering stock
Request for Validation of Income
individual's/business' tax returns as evi- simpler. This form will also identify, record
This form is used to record information from
dence of said problems. It also warns the data, and measure performance.
taxpayers who want to make payment ar-
user about the possible issues involved with N:ADC:H:L Internal Use
rangements for tax liabilities. FSC Inter-
releasing this information. C:TA Tax Re-
nal Use 12303 28074K Each
lated Public Use
12253 27712J Each
12280 27966J Each Leave Share Program Application
06/1999 No Previous Issue This form is used to apply to the leave
Notice of Visit Log
Steward Time Log share program in the Southeast Region.
Form will be used to record persons visiting
This form is used by the NTEU stewards to This form is on demand and can be ordered
the service center as well as IRS personnel
who visitors at the centers. SS:PO Inter- record time devoted to union business through the EADCs. It is also, afillable 5
nal Use IS:S Internal Use part form. DSS:MHS:P:LR Internal Use
This product may not be ordered by the
12254 27716B Each 12289 28033P Each general public
Proposed Change to Records Contractor Daily Shipping Report 12304 28078C Each
Disposition This item is completed by printing contrac- 07/1999 No Previous Issue
Form 12254 (06-1999) Propsed Change to tors. It is used to notify Multimediaemploy- Computer Output Routing Slip
records Disposition has been place on The ees of printed products and the quantities This form is used at the Memphis S.C., and
Print On Demand Program. shipped by the contractor that day. The is attached to computer printouts for deliv-
M:S:RE:FS Internal Use form is available electronically on the IRS ery to the end user or person requesting the
website. OP:FS:M:T General Admin printout. MES:DSS Internal Use
12256 27779K Each Public Use
06/1999 No Previous Issue 12312 28098U Each
Withdrawal of Request for collection Due 12294 28055D Each 07/1999 Destroy Prev Issues Upon Rec
Process Hearing under 07/1999 Destroy Prev Issues Upon Rec Classification Request Notice
Employee Interest for Placement in the Form is used to identify specific documents
Section 6320 and or 6330 Restructured IRS for classification i.e. type of classification,
This form will be used by ACS and Col-
This form is used by IRS employees who year and tax form. DSS:F Internal Use
lection to withdraw taxpayer requests for an
are impacted by the IRS Restructuring. Af-
appeal under Collection Due Process cases
ter Placement Notice #1 is issued via New
under Section 6320 or 6330. This is RRA 12317 28114J Each
Directions, an employee may volunteer for
98 provision under Section 3401. 07/1999 Destroy Prev Issues Upon Rec
or request NOT to be considered for place-
C:AP:CSC & AS General Admin Public Special Notice Form 3198
ment into a new division by completing this
Use This form is used to alert processors of
form. Employees should submit completed
forms to their manager, designated division cases that require Special Handling. It also
12260 27820K Each
official; and, union official if appropriate. tracks the changes in AIMS status codes.
M:S:L Internal Use The form is used by Exam in losing cases.
Customer Service Division Work
Performance Recordation This form has been created to meet the
This form will be used by group manager's needs of this office. E:PMB Internal Use
in Customer Service Division to record work
performance of customer service represen-
tatives. CSD Internal Use
F-126
Forms
12327 28276I Each 12377 27039T Each 12450 A 28621D Each
Monthly Mail Report Worksheet for Workgroup Employee IRS Performance Management System -
This form is used by POD's within the ser- Satisfaction/Balanced Measures Meeting Manager Performance Agreement
vicing area of the Memphis Host Site. The Form 12377 is used by workgroups as part This form is used to by all managers in the
IRS for their performance evaluation. This
form is used to report information to the of SURVEY99. This form is printed as part
form is available for the Multimedia Pro-
Memphis Host Site pertaining to the mail of Doc. 10156, and is also available elec- duction Division website, and is fillable in
program. The form is a consolidation of the tronically. M:NC Internal Use PDF. N:ADC:H:P:P Internal Use
following three previous local products:
500-5-924 Monthly Postage Meter Report; 12404 28456S Each 12450 B 28775C Each
500-5-924A Postage Meter Refill Notice; 08/1999 No Previous Issue 12/1999 No Previous Issue
and RC-C Gen 1269(CG) Monthly Mail Us- Work Performance Record IRS Performance Management System -
age Report. DSS:MHS:F:MS Internal Use This is used to rate interaction between IRS Management Official Performance
employees and taxpayers. MES-SCD In- Agreement
ternal Use Form 12450-B is used by management of-
12328 28277T Each ficials who are not managers for theirper-
12/1999 Destroy Prev Issues Upon Rec 12408 28472S Each formance evaluation. this form is available
Request for Self-Study Library Materials 09/1999 No Previous Issue on the Multimedia Productionwebsite.
Consent for Fingerprint Check PERSONNEL Internal Use
This form is used by employees of Ohio
District who located in offsite POD's to re- This form is completed by an applicant for
a position with the IRS. It authorizes the
12450 C 73125Y Each
quest self-study materials available from the 10/2000 No Previous Issue
Self-Study Library located at the JWP Fed- duly appointed representative of the au- Amended Rating Form, Summary
eral Building (HQ) at 550 Main Street, Cin- thorized Federal Agency conducting the Evaluation for Minimally Satisfactory
cinnati, OH 45202. Offsite employees can background investigation to receive any Rating, Executives, Managers and
complete this form and submit to receive criminal history record informationpertaining Management Officials
the same self-study materials those located to the applicant which may be in the files This form is used by all managers in the
in the building. This form is accessible as a of any Federal, state or local criminal justice IRS for their performance evaluation. This
PDF/Fillable form at agency. A:PS:O:B:CIN:ES Other Public form is available on the Multimedia Pro-
Use duction Division website, and is fillable in
http://publish.no.irs.gov. D:QIP Internal
PDF. N:ADC:H:P:P Internal Use
Use
12412 28485V Each
11/1999 No Previous Issue 12461 73156X Each
12333 28289L Each 10/1999 Special Handling/See Remarks
04/2001 No Previous Issue Taxpayer Advocate Service Assistance
Level 1 Evaluation batching and
Consent for Fingerprint Check Request
Transmittal Sheet
The form is used primarily by Personnel This form is used by Taxpayer Advocate These optical character recognition (OCR)
Officials who are requesting permission to Service (TAS) Employees to request as- evaluation forms that are used by Corporate
take fingerprints of job applicants and cur- sistance from another taxpayer advocate Education personnel to batch and transmit
rent employees for employment purposes. office, technical advisor (ROTA/RATA) or Level 1 training evaluations for both in-
This form supersedes Form 9970, Finger- operational unit. C:TA Internal Use structors and trainees.
print Information (9-1999) 21209Z. N:ADC:H:E:P:PS Internal Use
A:PS:PSO Internal Use
12413 28486G Each
12337 28315W Each Advocacy Issue Submission Form 10/1999 Special Handling/See Remarks
This form is to be completed by Taxpayer Level 1 Instructor's Lesson/Module
Advocate Service (TAS) employees to Evaluation
Retention Standard: Fair and Equitable These optical character recognition (OCR)
Treatment of Taxpayers identify potential advocacy issues. This
forms are provided to instructors to evaluate
This form is used by IRS employees to ac- form will replace the need to complete vari- the lesson(s) or module(s) they teach ---
knowledge receipt of their retention stand- ous change request forms. one form per each instructor per course.
ards concerning fair and equitable C:TA:WITE Internal Use N:ADC:H:E:P:PS Internal Use
treatment of taxpayers. M:S:P:P Internal
Use
12415 73051T Each 12463 73158T Each
09/1999 Destroy Prev Issues Upon Rec 10/1999 Special Handling/See Remarks
12338 28317S Each Group Control Log Level 1 Evaluation of Interactive Video
09/2000 No Previous Issue Form is used by individual groups of agents Teletraining (IVT)
Educational Outreach to record dates that cases are assigned and These optical character recognition (OCR)
status as they are reviewed. DSS:SS In- evaluation forms are used by
This form is completed by all South Florida
ternal Use participants/trainees who have completed
employees when conducting any type of an interactive video teletraining (IVT).
Educational Outreach activity wiht the pub- Eachparticipant is issued one form per
lic. The information is captured by the
12450 28620S Each
10/2000 Destroy Prev Issues Upon Rec class. N:ADC:H:E:P:PS Internal Use
Taxpayer Education Office.
IRS Performance Management System -
S:SR:FLORIDA Internal Use 12464 73159E Each
Executive Performance Agreement 10/1999 Special Handling/See Remarks
12376 27006Y Each This form is used by all IRS incumbant ex- Level 1 Evaluation of Classroom
06/2000 Use/Issue Prev Issue First ecutives for their evaluations. The form is Computer-Based Training (CBT)
Workgroup Plan of Action available from the Multimedia Production These optical character recognition (OCR)
Form 12376 is used by workgroup as part Division website, and is fillable in PDF. evaluation forms are provided to trainees to
of SURVEY99. This form is printed as part N:ADC:H:P:P Internal Use evaluate computer-based training (CBT)
of Doc. 10156 and is also available elec- courses delivered in a classroom setting or
classroom training that contains CBT --- one
tronically. M:NC Internal Use
form per trainee per course.
N:ADC:H:E:P:PS Internal Use
F-127
Forms
12465 73160F Each 12474 73179W Each 12509 28731A Each
10/1999 Special Handling/See Remarks 01/2000 No Previous Issue 12/1999 No Previous Issue
Level 1 Evaluation of Self-Instruction Revocation of Certificate of Release of Statement of Disagreement
Training Federal Tax Lien This form is used by taxpayers involved in
These optical character recognition (OCR) Form 12474 is used to revoke the certificate Innocent Spouse cases to explain whythe
evaluation forms are provided to trainees to of release of Federal Tax Lien and rein- taxpayer disagrees with the IRS determi-
nation concerning relief from joint and ser-
evaluate self-instruction or self-study train- states the lien. The form will be used by
val liability for a joint return. W:IS Tax
ing (computer-based self-instruction, tex- Collection Division employees; i.e., Re-
Related Public Use
tbook-based self-instruction, web-based venue Officers and ALS Unit employees.
self-instruction, and coached self-instruc- S:C:CP:FP:TI Internal Use 12537 28794J Each
tion) --- one form per trainee per course. 02/2001 Destroy Prev Issues Upon Rec
N:ADC:H:E:P:PS Internal Use 12474 (A) 28891D Each BBTS Release Form
01/2000 No Previous Issue This form is for documenting work released
12466 73161Q Each Revocation of Certificate of Release of - information edited to the form is input to
10/1999 Special Handling/See Remarks Federal Tax Lien the automated BBTS tracking system.
Level 1 Evaluation of Classroom Form 12474-A is used to revoke the release Carolyn Abbott says to put on demand pro-
Training when the Notice of Federal Tax Lien is gram. SP:P:DC:C Internal Use
These optical character recogition (OCR) mistakenly allowed to operate as a Certif-
forms are provided to trainees to evaluate icate of Release. The form will be used by 12541 28841X Pad
traditional classroom training --- one form Collection Division employees. 01/2000 No Previous Issue
per trainee per class. S:C:CP:FP:TI Internal Use Internal Revenue Service Postal Cost
Worksheet
N:ADC:H:E:P:PS Internal Use
12482 73200E Each This form will be used by the Multimedia
12467 73162B Each 10/1999 Destroy Prev Issues Upon Rec Production Division personnel to report
postal expenditures to the mail mgt. unit of
10/1999 Special Handling/See Remarks Examination Case Processing
MPD for forwarding to appropriate ac-
Level 1 Instructor's Lesson/Module This form was created and revised to meet counting office for entry into the Automated
Evaluation Comments the needs of the Examination Division to Financial System. OP:FS:M:M Internal
These forms are provided to instructors to process cases (returns) more efficiently. Use
obtain his/her comments and/or concerns E:PSP Internal Use
aboout the lesson(s) or module(s) he/she is 12555 29896Q Each
responsible for --- one form per instructor 12483 73201P Each 01/2000 Destroy Prev Issues Upon Rec
and per course. N:ADC:H:E:P:PS Internal 11/1999 No Previous Issue Employee Orientation Checklist - New
Use Declaration Statement Employee - Permanent
Designed specifically for the QRP cases, This form will be used by managers to track
12469 73169A Each this form is used by the taxpayer if the tax- completion of employee orientation for new
10/1999 Special Handling/See Remarks payer claims that he or she did not file a permanent employees.
Level 1 Trainee's Course Evaluation false return. This waiver form can be signed AWSS:LN:P:C Internal Use
Comments to curtail the audit process. Please note
This one-sided form is provided to trainees that this formis used as an enclosure to
12555 A 29897B Each
to obtain comments concerning traditional Letter 566(SC) along with Form 886. Employee Orientation Checklist - New
classroom training, interactive video tele- OP:C:A:CP:E Tax Related Public Use Employee - Temporary
training, classroom computer-based train- This form is used by managers to track
ing, and self-instruction or self-study 12500 28712T Pad completion of employee orientation for new
training --- one form per trainee per 08/2000 Use/Issue Prev Issue First temporary employees. AWSS:LN:P:C In-
class/course. N:ADC:H:E:P:PS Internal "CAP" Post-It-Notes ternal Use
Use This product is distributed as a promotional
item by Citizen Advocacy Panel at Out- 12555 B 29898M Each
12470 73170B Each reaches, fairs, speeches, etc. to inform the 01/2000 Destroy Prev Issues Upon Rec
10/1999 Destroy Prev Issues Upon Rec public of it's liaison role and responsibilities Employee Orientation Checklist - New
Request for Information From Creditorr between IRS and Taxpayers. Employee - Term
Request is made under the authority of TA:CAP Other Public Use This form is for managers to track com-
section 7602 of the IRC. Can be generated pletion of employee orientation for new term
as part of the ICS system. Associate with 12507 28728D Each employees. AWSS:LN:P:C Internal Use
letter 1040(DO)and (IO). 12/1999 No Previous Issue
OP:CO:C:FP Tax Related Public Use Innocent Spouse Statement
This form is used for a taxpayer to provide
12555 C 29899X Each
12473 73176P Each addtional information to IRS for consider-
Employee Orientation Checklist -
12/1999 No Previous Issue ation of relief of jointly filed tax returns and Returning Seasonals
Daily Report of Overtime applies to Innocent Spouse cases. This form is used by managers to track
This form is used in Service Centers as a W:IS Tax Related Public Use completion of employee orientation for re-
daily report to record overtime, compen- turning seasonals. AWSS:LN:P:C Internal
satory time, holiday, FLSA & regular hours 12508 28730P Each Use
worked. It has been revised andconverted 12/1999 No Previous Issue
to the National Office Numbering System. Innocent Spouse Information Request 12555 D 29900N Each
This form was previously issued as NAR This form is a tool for taxpayers involved in 01/2000 Destroy Prev Issues Upon Rec
Form ANSC 9-967(Rev 12-78). Innocent Spouse cases can use to provide Employee Orientation Checklist -
SS:FM:OS Internal Use information to the IRS to aid the Service as Reinstatements
it attempts to make a determination about This form is used by managers to track
the viability of the case. W:IS Tax Related completion of employee orientation for
Public Use those employees who are reinstatements.
AWSS:LN:P:C Internal Use
F-128
Forms
12555 E 28898C Each 12661 29360J Each 12798 30289F Each
Employee Orientation Checklist - New Disputed Issue Verification Employee satisfaction Meeting Planner
Employee - Seasonal Work Schedule This item provides an opportunity for tax- Form
This form is used by managers to track payers to state why they disagree with de- This form is used by meeting facilitators,
completion of employee orientation for new cisions made by the IRS as a result of an NTEU union stewards, and managers to
employees on seasonal work schedules. audit. It has entries for the disputed item, plan the Employee Satisfaction meeting.
AWSS:LN:P:C Internal Use why the item is in dispute, and a compar- M:NC Internal Use
ison of the amount claimed on a return
12555 F 28899N Each versus the amount allowed on the audit re- 12808 30502P Each
01/2000 Destroy Prev Issues Upon Rec port. OP:C:A:CP:E Tax Related Public 07/2000 No Previous Issue
Employee Orientation Checklist - Use Self-Study Student Enrollment Form
Transfer - Internal A trainee completes this form to be nomi-
This form is form managers to track com- 12667 29379A Each nated, enrolled or after completinga course.
pletion of employee orientation for internal 10/2000 Destroy Prev Issues Upon Rec It is used primarily for self-study programs
transfers. AWSS:LN:P:C Internal Use Why 2001 Survey- Promote delivered via a variety of media, books,
-Inspire-Encourage CBT, CD-Rom, Intranet, Internet, or Na-
12555 G 28900D Each This Form is in pdf format only. It is to be tional Learning Center. Security handling
01/2000 Destroy Prev Issues Upon Rec downloaded from Publishing Services web is required for completed forms, which con-
Employee Orientation Checklist - site, publish.no.irs.gov. It should be used tain social securitynumbers and must be
Transfer - External to promote/inform employees about Survey kept in a locked cabinet. F:CE:PRD In-
This for is used by managers to track com- 2001 and where to go for survey adminis- ternal Use
pletion of employee orientation for external tration time and location. It is a fillable form
transfers. AWSS:LN:P:C Internal Use and the name, location, date and time can 12810 30566J Pad
be entered on-line beform printing. M In- 03/2001 Destroy Prev Issues Upon Rec
12555 H 28902Z Each
ternal Use Transfer request checklist
01/2000 Destroy Prev Issues Upon Rec This form will be used as the "offi-
Employee Orientation Checklist - 12694 29570H Each cial"transfer request form when requesting
Intermittent Work Schedule 04/2000 No Previous Issue a transfer of an account from master file to
This form is for managers to track com- Notification of Move/Organizational master file, master file to non-master file
pletion of employee orientation for new Change and/or non-master file to non-master file.
employees on intermittent work schedules. Form is used by transiting office to notify The users are Customer Service, Exam,
AWSS:LN:P:C Internal Use IMDDS personnel of organizational Collection, and Field Operations. Form
changes and office moves during IRS re- 4502 is automated through the ERCS pro-
12595 29046C Each
structuring. OP:FS:M:PS:AFP Internal gram and will no longer be stocked at the
Use Area Distribution Centers.
Facilitator Request
OP:FS:S:A:A Internal Use
This form is used by managers at the Cin- 12697 29579C Each
cinnati IRS Centers for facilitator meetings. 04/2000 No Previous Issue 12827 30671D Each
A facilitator should be requested at least Pre-Appointment Certification Statement 11/2000 No Previous Issue
two weeks in advance. This form is on the for Selective Service Regisitration Report of Incident at the Detroit
local forms directory as well as publ- This form is used by the Recruitment Sec- Computing Center
ish.no.irs.gov. SP:S:Q Internal Use tion to determine and document the Selec- Form to be used by contract guards to pro-
tive Service registration status of new hires. vide specific and detailed documentation of
12626 29116P Each
A:PS:O:B Internal Use activity at the Detroit Computing Center.
SS:GL:FM:SA Internal Use
Training Course Attendance Record 12711 29736N Each
This form is used to record and validate 08/2001 No Previous Issue 12832 30697J Each
employee attendance and completion of Employee Address 07/2000 No Previous Issue
formal IRS training. A:C:P:ACES Internal The form is used by all employees for up- Coverpage for Compliance Taxpayer
Use dates and changes to personnel records. Letters
This form had been previously obsoleted This form is used by compliance as a cov-
12653 29255P Each
but was at the request of the originating of- erpage for letters being generated from the
fice the form was reinstated. RGS application. EXAM Tax Related
Qualifications and Availability (Form A)
A:PS:TP:AUS Internal Use Public Use
Optical Mark Read Scannable Form - This
is a scannable form that is used by IRSfor 12743 29916X Each 12847 A 30834C Each
external recruitment hiring. A:PS:PM In- 06/2000 No Previous Issue 09/2000 No Previous Issue
ternal Use Building Maintenance Report Work E-19 Envelope Specification Sheet
Order Request - IRS Gateway Center This form is a specification sheet for E-19,
12654 29259H Each
Form is used by managers to report building catalog number 41017P. It lists all specifi-
maintenance required at the IRS Gateway cations for the GPO Program 2554-S con-
Authorization for Long-Term Travel
Center in Covington, KY. It also serves as tractor to produce the envelope. The
This form is used by employees who will be
a reporting mechanism for the building electronic pdf form is fillable and allows us-
on long term travel (for periods of one year
manager (contracted) to report back on ers to fill in info for the copy change areas
or more). The form informs employees that
services performed as a result of the report for return and mailing addresses, and indi-
their reimbursements will be added to their
of required maintenance. Form is available cia. W:CAR:MP:PS:AFP Internal Use
W-2. M:CFO:S:T Internal Use
in PDF fillable format via the intranet at
publish.no.irs.gov. DSS:CHS:F:R Internal
Use
F-129
Forms
12847 B 30835N Each 12847 H 30841R Each 12847 M 30846U Each
E-20 Envelope Specification Sheet E-61T Envelope Specification Sheet E-130 Envelope Specification Sheet
This form is a specification sheet for E-20, This form is a specification sheet for E-61T, This form is a specification sheet for E-130,
catalog number 41018A. It lists all specifi- catalog number 26100B. It lists all specifi- catalog number 41089J. It lists all specifi-
cations for the GPO Program 2554-S con- cations for the GPO Program 2554-S con- cations for the GPO Program 2554-S con-
tractor to produce the envelope. The
tractor to produce the envelope. The tractor to produce the envelope. The
electronic pdf form is fillable and allows us-
electronic pdf form is fillable and allows us- electronic pdf form is fillable and allows us-
ers to fill in info for the copy change areas
for return and mailing addresses, and indi- ers to fill in info for the copy change areas ers to fill in info for the copy change areas
cia. W:CAR:MP:M:PS:AFP Internal Use for return and mailing addresses, and indi- for return and mailing addresses, and indi-
cia.This spec sheet is currently being re- cia. W:CAR:MP:PS:AFP Internal Use
vised to remove the bar code at the bottom
12847 C 30836Y Each right due to USPS/SCAMPS requirements. 12847 N 30847F Each
09/2000 No Previous Issue Anyone needing info on this envelope 04/2001 Destroy Prev Issues Upon Rec
E-25BR Envelope Specification Sheet should contact the printing specialist list- E-142 Envelope Specification Sheet
This form is a specification sheet for ed.1-2-01. W:CAR:MP:PS:AFP Internal This form is a specification sheet for E-142,
E-25BR, catalog number 22383Q. It lists all Use catalog number 26223B. It lists all specifi-
specifications for the GPO Program 2554-S cations for the GPO Program 2554-S con-
contractor to produce the envelope. The 12847 I 30842C Each tractor to produce the envelope. The
electronic pdf form is fillable and allows us- 05/2001 Destroy Prev Issues Upon Rec electronic pdf form is fillable and allows us-
ers to fill in info for the copy change areas E-73 Envelope Specification Sheet ers to fill in info for the copy change areas
for return and mailing addresses, and indi-
This form is a specification sheet for E-73, for return and mailing addresses, and indi-
cia. OP:FS:M:PS:AFP Internal Use
catalog number 63328L. It lists all specifi- cia. The revision date on this specification
12847 D 30837J Each cations for the GPO Program 2554-S con- sheet corresponds to the current revision
05/2001 Destroy Prev Issues Upon Rec tractor to produce the envelope. The date of the envelope.
E-25 CR Envelope Specification Sheet electronic pdf form is fillable and allows us- W:CAR:MP:PS:AFP Internal Use
This form is a specification sheet for ers to fill in info for the copy change areas
E-25CR, catalog number 22384B. It lists all for mailing addresses, and indicia. 12847 O 30848Q Each
specifications for the GPO Program 2554-S W:CAR:MP:PS:AFP Internal Use 04/2001 Destroy Prev Rev. Immediately
contractor to produce the envelope. The E-142 B Envelope Specification Sheet
electronic pdf form is fillable and allows us- 12847 J 30843N Each This form is a specification sheet for
ers to fill in info for the copy change areas 09/2000 No Previous Issue E-142B, catalog number 27026Q. It lists all
for return and mailing addresses, and indi- E-119 Envelope Specification Sheet specifications for the GPO Program 2551-S,
cia. W:CAR:MP:PS:AFP Internal Use This form is a specification sheet for E-119, Field Envelope Contract to produce the en-
catalog number 26190R. It lists all specifi- velope. The electronic pdf form is fillable
12847 E 30838U Each
cations for the GPO Program 2554-S con- and allows users to fill in info for the copy
E-44 Envelope Specification Sheet tractor to produce the envelope. The change areas for return and mailing ad-
This form is a specification sheet for E-44, electronic pdf form is fillable and allows us- dresses, and indicia.
catalog number 41029H. It lists all specifi- ers to fill in info for the copy change areas W:CAR:MP:PS:AFP Internal Use
cations for the GPO Program 2554-S con- for return and mailing addresses, and indi-
tractor to produce the envelope. The cia. W:CAR:MP:PS:AFP Internal Use 12847 P 30849B Each
electronic pdf form is fillable and allows us- 09/2000 No Previous Issue
ers to fill in info for the copy change areas 12847 K 30844Y Each E-163 Envelope Specification Sheet
for return and mailing addresses, and indi- 09/2000 No Previous Issue This form is a specification sheet for E-163,
cia. W:CAR:MP:PS:AFP Internal Use E-125L Envelope Specification Sheet catalog number 62772X. It lists all specifi-
This form is a specification sheet for cations for the GPO Program 2554-S con-
12847 F 30839F Each E-125L, catalog number 26210Y. It lists all tractor to produce the envelope. The
09/2000 No Previous Issue specifications for the GPO Program 2554-S electronic pdf form is fillable and allows us-
E-44B Envelope Specification Sheet contractor to produce the envelope. The ers to fill in info for the copy change areas
This form is a specification sheet for E-44B, electronic pdf form is fillable and allows us- for return and mailing addresses, and indi-
catalog number 20470U. It lists all specifi-
ers to fill in info for the copy change areas cia. W:CAR:MP:PS:AFP Internal Use
cations for the GPO Program 2554-S con-
tractor to produce the envelope. The for return and mailing addresses, and indi-
cia. W:CAR:MP:M:PS:AFP Internal Use 12847 Q 30850C Each
for return and mailing addresses, and indi- E-177 Envelope Specification Sheet
cia. This 9-2000 issue of the specification 12847 L 30845J Each This form is a specification sheet for E-177,
sheet corresponds to the 10-2000 issue of 09/2000 No Previous Issue catalog number 62248S. It lists all specifi-
the E-44B. W:CAR:MP:PS:AFP Internal E-125 R Envelope Specification Sheet cations for the GPO Program 2554-S con-
Use This form is a specification sheet for tractor to produce the envelope. The
E-125R, catalog number 26215B. It lists all electronic pdf form is fillable and allows us-
12847 G 30840G Each specifications for the GPO Program 2554-S ers to fill in info for the copy change areas
09/2000 No Previous Issue contractor to produce the envelope. The for return and mailing addresses, and indi-
E-47 Envelope Specification Sheet electronic pdf form is fillable and allows us- cia. W:CAR:MP:PS:AFP Internal Use
This form is a specification sheet for E-47, ers to fill in info for the copy change areas
catalog number 41031T. It lists all specifi-
for return mailing addresses, and indicia.
W:CAR:MP:PS:AFP Internal Use
tractor to produce the envelope. The
cia. W:CAR:MP:PS:AFP Internal Use
F-130
Forms
12847 R 30851N Each 12853 30775W Each 12884 30944Z Each
E-178 (Rev. 10-2000) Envelope WELFARE TO WORK PROGRAM ANDOVER CAMPUS EMPLOYMENT
Specification Sheet This product is used to verify if applicant is SURVEY QUESTIONNAIRE FORM
This form is a specification sheet for E-178, on welfare when applying for employment. This product is used to collect statistical
catalog number 62249D. It lists all specifi- This information is needed and used to data,information and identify where adver-
cations for the GPO Program 2554-S con- compile statistical for reporting purposes. tisement was viewed about job opportunties
tractor to produce the envelope. The The form is printed in Pub 3468-B, Catalog at IRS Andover Center. This information is
Number 30771E. A:PS:O:A:AND General also used to evaluate recruitment programs
Admin Public Use and planning advertising campaigns. This
cia. The 9-2000 issue corresponds to the product is printed in Pub 3468-B.
12854 30776H Each A:PS:O:A:AND Other Public Use
10-2000 issue of the E 178.
Prior Government Service Information 12885 30945K Each
12847 S 30852Y Each This product is used to identifies applicants 09/2000 No Previous Issue
05/2001 Destroy Prev Issues Upon Rec who have had prior government services SUPPLEMENT TO OF-612, OPTIONAL
E-190 Envelope Specification Sheet in order to request the OPF from federal APPLICATION FOR FEDERAL
This form is a specification sheet for E-190, records and to identify possible pay setting EMPLOYMENT
catalog number 10221B. It lists all specifi- issues. The form is printed in Pub 3468-B, This product is use to provide the applicant
cations for the GPO Program 2554-S con- catalog Number 30771E. with additional space when completing the
tractor to produce the envelope. The A:PS:O:A:AND General Admin Public Use OF-612 for describing experiences gained
electronic pdf form is fillable and allows us- when applying for a federal position.This
ers to fill in info for the copy change areas product is printed in Pub 3468-B.
for return and mailing addresses, and indi- 12868 30810S Each A:PS:O:A:AND Other Public Use
cia. W:CAR:MP:PS:AFP Internal Use 08/2000 No Previous Issue
Purchase/Delivery Order BPA Record 12892 31069V Each
12847 T 30853J Each Form 12868 supercedes TDF 76-01.1 10/2000 No Previous Issue
09/2000 No Previous Issue (62131W) (Rev. 8-96). This form will be New Hire Suitability Determination
E-199 Envelope Specification Sheet
used to store and document data from small Form is used by recruitment staff to deter-
This form is a specification sheet for E-199,
business purchases, open market and mine if a new employee is suitable for em-
catalog number 12519M. It lists all specifi-
cations for the GPO Program 2554-S con- electronic composition delivery orders. ployment. AWSS:P:ESII Internal Use
tractor to produce the envelope. The M:P:P:Q Internal Use
12893 31070W Each
12869 30815V Each 10/2000 No Previous Issue
for return and mailing addresses, and indi- 07/2001 Destroy Prev Issues Upon Rec Telephone Contact Form
cia. W:CAR:MP:PS:AFP Internal Use New Employee Tax Verification Form is used by Recruitment staff to record
Completion Instructions rescheduled processing dates and orien-
12847 U 30854U Each This product serve as an instructional guide tation dates. AWSS:P:ESII Internal Use
09/2000 No Previous Issue for completing the Form 5012(New Em-
E-200A Envelope Specification Sheet ployee Tax Verification Form) to ensure
This form is a specification sheet for E-200A completeness and accuracy.This productis 12894 31071H Each
catalog number 20494E. It lists all specifi- printed in Pub 3468-B. 10/2000 No Previous Issue
cations for the GPO Program 2554-S con- A:PS:O:A:AND General Admin Public Use Prohibited Activities
tractor to produce the envelope. The Form is used by Recruitment staff to be
electronic pdf form is fillable and allows us- filled out by applicant during processing to
ers to fill in info for the copy change areas 12878 30918D Each determine if outside employment is a con-
for return and mailing addresses, and indi- 09/2000 No Previous Issue flict of interest. AWSS:P:ESII Internal Use
cia. W:CAR:MP:PS:AFP Internal Use Office of Chief Counsel Self-Certification
of Premiums Paid for Professional
12847 V 30855F Each
Liability Insurance 12895 31072S Each
E-205 Envelope Specification Sheet This form is used by Chief Counsel to certify
that they have paid the premium on profes- Student Educational Employment
This form is a specification sheet for E-205
sional liability insurance, and are now ask- Program - High School
catalog number 22976H. It lists all specifi-
ing for a reimbursement of the policy Form is used with a packet including OF
tractor to produce the envelope. The premium. CC:FM:P:E Internal Use 612 to high school students during job fairs
electronic pdf form is fillable and allows us- so they can apply for the high school em-
ers to fill in info for the copy change areas 12883 30942D Each ployment program. AWSS:P:ESII Internal
for return and mailing addresses, and indi- 09/2000 No Previous Issue Use
cia. W:CAR:MP:PS:AFP Internal Use SF-87 INPUT WORKSHEET
This product identifies and give consent to 12896 31073D Each
12847 W 31205D Each information needed to fingerprint appli- 10/2000 No Previous Issue
09/2000 No Previous Issue cants. Also, has RNO information and pro- Student Educational Employment
E-182 W Envelope Specification Sheet vide necessary information to inputinto Program - College
This form is a specification sheet for SETS. This product is printed in Pub Form is used with a packet including OF
E-182W catalog number 64288W. It lists all 3468-B. A:PS:O:A:AND Other Public Use 612 to college students during job fairs so
specifications for the GPO Program 2554-S they can apply for the college employment
contractor to produce the envelope. The program. AWSS:P:ESII Internal Use
for print order number and Sheet __ of __.
F-131
Forms
12902 31098Y Each 12912 31113C Sheet 12971 31248U Each
10/2000 No Previous Issue 03/2001 Destroy Prev Rev. Immediately 03/2001 No Previous Issue
LMSB Quality Assurance Industry Case WARNING--- United States Government Memorandum for Bulletin Unit
Review Input Form (General) Seizure (Peel-off label) Coordinator
This LMSB form was created for use with Form 12912, which replaces and super- This form is used to forward items to be
Doc 11360, catalog number 31102V as a sedes Publication 787 (CATNUM 46758P), published in the Internal Revenue Bulletin.
result of IRS restructure. It is used as an is a peel-off, dull-coated white label printed W:CAR:MP:FP Internal Use
input form in the Quality Assurence Industry in red (PMS-214) ink and positioned 3-up
on a 4-1/8" x 6-3/8" carrier sheet (with 1/8" 12972 31249F Each
Case Review Process. LM:Q Internal Use 05/2001 No Previous Issue
space between each label). The label is
applied to the lock of a safety deposit box Internal Revenue Bulletin Submission
that has been U.S. Government seized for Record
12903 31099J Each This form is used by the Bulletin Unit in
10/2000 No Previous Issue nonpayment of internal revenue taxes. This
connection with the preparation, review,
LMSB Quality Assurance Industry Case status notice is reissued to update the sta-
and approval of materials to be published
Review Input Form (Standards) tus notice files. S:C:CP:FP:E Tax Related
in the Internal Revenue Bulletin.
Public Use
This LMSB form was created as a result of W:CAR:MP:FP Internal Use
the IRS restructure and is used as a too to 12913 31114N Each
train in the Industry Quality Assurance Pro- 03/2001 Special Handling/See Remarks
12973 31250G Each
gram. LM:Q Internal Use 11/2000 No Previous Issue
WARNING--- United States Government Tour Temperature and Humidity Check -
Seizure (Card) Detroit Computing Center
12904 31100Z Each Form 12913, which replaces and super-
10/2000 No Previous Issue Form to be used by contract guards to pro-
sedes Publication 34 (CATNUM 61539A), vide specific and detailed documentation of
LMSB Quality Assurance Industry Case is used interchangeably with Form 12911
Review Input Form (Specialist) activity at the Detroit Computing Center.
(CATNUM 31112R) to identify property that A:GL:FM:SA Internal Use
This form was created in conducting the has been U.S. Government seized for non-
Industry Program Quality Assurnce Re- payment of internal revenue taxes. This 12974 31251R Each
viewer's Guide in LMSB. LM:Q Internal status notice is reissued to update the sta- 11/2000 No Previous Issue
Use tus notice files. S:C:CP:FP:E Tax Related Activity Log - Detroit Computing Center
Public Use Form to be used by contract guards to pro-
12907 31105C Each vide specific and detailed documentation of
08/2001 Destroy Prev Issues Upon Rec 12913 (SP) 32758F Each activity at the Detroit Computing Center.
Human Resources Investment Fund 09/2001 Special Handling/See Remarks A:GL:FM:SA Internal Use
(HRIF) FY 2002 Application WARNING--- United States Government
This form is used by IRS employees who Seizure (Card) (Spanish version) 12975 31252C Each
wish to apply to have the IRS pay all or part Form 12913SP, which replaces and super- 11/2000 No Previous Issue
of their tuition for various work related sedes Publication 34SP (CATNUM Non-Registered Vehicle Parking Log -
courses. The open season for the FY 2002 46107S), is the spanish equivalent of Form Detroit Computing Center
Human Resources Investment Fund (HRIF) 12913 (CATNUM 31114N). The form is Form to be used by contract guards to pro-
used to identify property that has been U.S. vide specific and detailed documentation of
begins Septmber 4 and continues through
Government seized for nonpayment of in- activity at the Detroit Computing Center.
September 28, 2001. For more information,
ternal revenue taxes in areas populated A:GL:FM:SA Internal Use
visit the HRIF web site,
http://www.dss.swro.swr.irs.gov predominately by spanish-speaking people.
S:C:CP:FP:E Tax Related Public Use 12976 31253N Each
/acss/web/corped /hrinv_2002.htm. 11/2000 No Previous Issue
N:ADC:H:E Internal Use 12929 31135Q Each Key Log - Detroit Computing Center
04/2001 Destroy Prev Issues Upon Rec Form to be used by contract guards to pro-
12911 31112R Pad
Application for Voluntary Separation vide specific and detailed documentation of
03/2001 Special Handling/See Remarks activity at the Detroit Computing Center.
Incentive Payment (VSIP)
WARNING--- United States Government The IRS application for VSIP is used by A:GL:M:SA Internal Use
Seizure (Hang tag with reinforced eyelet transition employees who wish to apply for
and wire) a buyout. AWSS:PS:PMI Internal Use
12977 31254Y Each
Form 12911, which replaces and super- 11/2000 No Previous Issue
sedes Publication 180 (CATNUM 46253H), 12933 31141U Each Visitor Property Log
is a reinforced eyelet manila tag with a Form to be used by contract guards to pro-
vide specific and detailed documentation of
(tie/twist-on) wire attached. It is affixed to Employee's Current Home Address
activity at the Detroit Computing Center.
property that has been U.S. Government This form is used to obtain an employee's
A:GL:FM:SA Internal Use
seized for nonpayment of internal revenue home address, mailing address and phone
taxes. NOTE: Form 12911 is packaged in number. THIS FORM IS PRINTED WITH A 12978 31255J Each
clear, resealable plastic bags with 25 tags 1/2" TOP BORDER TO ALLOW 2 HOLES 11/2000 No Previous Issue
per bag. Therefore, requesters are order AT TOP FOR FILING IN THE OPF. Visitor Registration - DCC
their total requirements in multiples of 25. AWSS:P:ESII Internal Use Form to be used by contract guards to pro-
This status notice is reissued to update the vide specific and detailed documentation of
status notice files. S:C:CP:FP:E Tax Re-
12956 31221D Each activity at the Detroit Computing Center.
11/2000 No Previous Issue A:GL:FM:SA Internal Use
lated Public Use
Staff Summary Sheet
This form will be used by all IRS personnel 12979 31256U Each
who create and process outgoing corre- 03/2001 No Previous Issue
spondence. It will serve as documentation Guard Report - Detroit Computing Center
of the correspondence review process and This form is used by contract guards to
will be attached to the official file copy of provide specific and detailed documentation
outgoing correspondence. C:CS Internal occurring on Detroit Computing Center
Use Property. A:FM4:SA Internal Use
F-132
Forms
12984 31274Q Each 13016 31544F Each 13041 31698E Each
IDRS Manager's Quarterly Certification Letterhead Stationery - Deputy W&I Commissioner Letterhead
IDRS Manager's Quarterly Certification is Commissioner (Seal with Washington Stationery (Seal with the Atlanta
used to review proper computer procee- Address) Address)
dures. IS:SC:AT:S Internal Use This This stationery is used for correspondence This stationery can be used by the employ-
product may not be ordered by the gen- written on behalf of the IRS Deputy Com- ees in the Wage and Investment Division for
eral public missioner. This has the IRS seal, Washing- correspondence from the Wage and In-
ton DC address, agency names, and the vestment Commissioner. It prints in green
12984 A 32942X Each title "Deputy Commissioner" under the seal. ink and has the new IRS seal and the At-
10/2001 Use/Issue Prev Issue First ORDER IN QUANTITIES OF 100. lanta, Georgia address. ORDER IN UNITS
Manager's Quarterly Certification N:DC Internal Use OF 100 SHEETS. W Internal Use
This form is it be issued with form 12984 .
M:IS:SC:AT:S Internal Use This product 13028 31654C Each 13042 31699P Each
may not be ordered by the general 02/2001 No Previous Issue 02/2001 No Previous Issue
public Wage & Investment Division Letterhead Stationery - LMSB Stationery
Commissioner's Award (Seal With the Washington Address)
12986 31288E Each This award will be used by W & I Commis-
This stationery can be used by employees
12/2000 No Previous Issue sioner. W Internal Use
in the LMSB Division. It has the new seal,
Contact Sheet
This form used at processing to offer the 13030 31662C Each the agency names, and the Washington,
applicant a position. AWSS:P:ES:II Inter- 01/2001 No Previous Issue DC address as well as the LMSB name
nal Use Electronic Filing Worksheet under the seal. Form 13042 is shrink
This form is needed for field assistance wrapped in packages of 100. Please order
12987 31289P Each personnel when electronically preparing tax in multiples of 100. LMSB Internal Use
04/2001 Use/Issue Prev Issue First returns for walk-ins. W&I Internal Use
Verification Form
This form is used to verify documents of 13032 31669B Each 13043 31701Q Each
applicants when not at a group processing 02/2001 No Previous Issue 02/2001 No Previous Issue
session. AWSS:P:ES:II Internal Use Terms of 30 Day Temporary Letterhead Stationery - LMSB
Appointment Commissioner Stationery (Seal With the
12988 31291B Each This form is given to new hires at orientation Washington Address)
12/2000 No Previous Issue for signature of acknowledgement of terms This stationery can be used by the Com-
OID Sheet of 30 day temporary appointment. missioner for the LMSB Division. It has the
This form is used daily to send mail from AWSS:P:ESII Internal Use new seal, the agency names, and the
Machine Service to SCAMPS. Washington, DC address as well as the
M:I:F:BROOKHAVEN Internal Use 13038 31694M Each LMSB Commissioner Title under the seal.
02/2001 No Previous Issue LMSB Internal Use
12989 31292M Each SB/SE Letterhead Stationery (Seal with
12/2000 No Previous Issue the Washington DC Address) 13044 31702B Each
Test Forms Instructions This stationery is used for correspondence 02/2001 No Previous Issue
This form is given out to applicants to be by employees in the Small Letterhead Stationery - TE/GE Stationery
used as directions in filling out documents Business/Self-Employed Division. This let- (Seal with Washington Address)
for testing. AWSS:P:ES:II Internal Use terhead prints in green ink and has the This stationery is used for correspondence
Washington, DC address and the new IRS by employees in the Tax
seal. ORDER IN QUANTITIES OF 100 Exempt/Government Entities Division. This
12990 31293X Each SHEETS. S Internal Use letterhead prints in green ink and has the
Washington, DC address and the new IRS
Interview Data 13039 31695X Each
seal. ORDER IN QUANTITIES OF 100
This form will be used to record interview 02/2001 No Previous Issue
SHEETS. T Internal Use
data during the interview. Letterhead Stationery - SB/SE
CC:FM:PPO:W Internal Use Commissioner Stationery (Seal With 13045 31703M Each
Washington DC Address)
13014 31542J Each This stationery is to be used for corre-
Letterhead Stationery - TE/GE
02/2001 No Previous Issue spondence being written on behalf of the
Letterhead Stationery - Seal with Commissioner Stationery (Seal with
Commissioner, Small
Washington Address Washington Address)
Business/Self-Employed Division. The sta-
This stationery can be used by all IRS em- tionery is printed in green ink and has the This stationery is to be used for corre-
ployees Servicewide. It has the IRS seal, new IRS seal and a Washington, DC ad- spondence being written on behalf of tHe
agency names, and the Washington address. ORDER IN QUANTITIES OF 100 Commissioner, Tax Exempt/Government
dress. ORDER IN QUANTITIES OF 100. SHEETS. S Internal Use Entities Division. The stationery is printed in
N:DC Internal Use green ink and has the new IRS seal and a
13040 31697T Each Washington, DC address. ORDER IN
13015 31543U Each 02/2001 No Previous Issue QUANTITIES OF 100 SHEETS. T Inter-
02/2001 No Previous Issue W&I Letterhead Stationery (Seal with the nal Use
Letterhead Stationery - Commissioner Atlanta Address)
(Seal with Washington Address) This stationery is used for correspondence 13046 31709A Each
This stationery can be used for Corre- by employees in the Wage and Investment 02/2001 No Previous Issue
spondence written on behalf of the Com- Division. This is printed in green ink and has Employee e-file Information
missioner. It has the new seal, the agency the new IRS seal and an Atlanta, Georgia This form is include in the IRS E-File Em-
names, the Washington DC address, and address. Form 13040 is shrink wrapped in ployee Information Kit for Tax Year 2000.
the title "Commissioner" under the seal. packages of 100. Order the number of This form must be filled out by anyone using
ORDER IN QUANTITIES OF 100. sheets needed (in multiples of 100). the Employee e-file program.
N:DC Internal Use W Internal Use W:ETA:IEF:EFILE Internal Use
F-133
Forms
13046 A 31710B Each 13063 31833B Each 13070 31859H Each
Disclosure Authorization Letterhead Stationery - C&L Stationery Employee Plan Deficiency Checksheet
This form is include in the IRS E-File Em- (Seal with Washington Address) Attachment #13 401 (h)
ployee Information Kit for Tax Year 2000. This stationery can be used by employees Form 13070 is a checksheet that provides
This form must be filled out by anyone using in the Communications and Liaison Busi- acceptable language that plan sponsors
ness Unit. It has the new seal, the agency may use to enable their plan to meet the
the Employee e-file program.
names, and the Washington DC address form requirements to comply with Section
W:ETA:IEF:EFILE Internal Use
as well as the C&L Unit name under the 401(h) concerning retiree medical benefits.
seal. PLEASE ORDER THIS IN QUANTI- T:EP Internal Use
13054 31783G Each
TIES OF 100. CL Internal Use
13072 31901S Each
Letterhead Stationery - AWSS Stationery 13064 31834M Each 05/2001 No Previous Issue
(Seal with Washington Address) 03/2001 No Previous Issue Criminal Investigation Victim Witness
This stationery can be used by employees Letterhead Stationery - C&L Chief Assistance
in Agency-Wide Shared Services. It has the Stationery (Seal with Washington Form 13072 is a tri-fold brochure which
new seal, the agency names, and the Address) provides information to assist victims and
Washington DC address as well as the This stationery is used by employees in the witnesses of crime deal with the problems
AWSS name under the seal. ORDER IN Communications and Liaison Office when and questions that often surface during an
QUANTITIES OF 100. A Internal Use writing correspondence on behalf of the investigation. Included in the brochure are
Chief, CL. It has the new seal, the agency (1) a description of victims' rights under
13055 31787Y Each names, and the Washington DC address federal law; (2) information and services
02/2001 No Previous Issue as well as the CL Unit name and the Chief's that are available to the victim and/or wit-
Letterhead Stationery - Chief, AWSS title centered under the seal. ORDER IN ness; and (3) blank space areas for entering
Stationery (Seal with Washington QUANTITIES OF 100. CL Internal Use the name and telephone number of the local
Address) IRS-Criminal Investigation Victim/Witness
This stationery can be used by employees Coordinator. CI:OPS:FC General Admin
13065 31835X Each
Public Use
in Agency-Wide Shared Services when they 07/2001 No Previous Issue
are writing correspondence on behalf of the Letterhead Stationery - Information
Chief, AWSS. It has the new seal, the
13073 31915G Each
Technology Services Stationery (Seal 03/2001 No Previous Issue
agency names, and the Washington, DC with Washington Address) Customer Satisfaction Survey - Security
address as well as the AWSS name and the This statinery is used for correspondence and Safety Branch
Chief's title under the seal A Internal Use by employees in the Information Technol-
This form is used by the Security and Safety
ogy Services function. This is printed in
Branch in Headquarters, to survey their
green ink and has the new IRS seal and a
customers. Information gathered will be
13058 31795Y Each Washington DC address. ORDER IN
used to make adjustments to policies and
03/2001 No Previous Issue QUANTITIES OF 100 SHEETS. M Inter-
procedures used in their offices.
Request for Handicapped Parking Space nal Use
A:RE:O:A3:HQ:SS:MB Internal Use
- Detroit Computing Center
This form is used by AWSS for purpose of
13066 31837T Each
13074 31958X Each
obtaining the required information from em- Letterhead Stationery - CI Stationery 03/2001 No Previous Issue
ployees who request a handciap parking (Seal with Washington Address) Production Control Report
space. This formis generic and could by This stationery can be used by employees This form is used by employees of the Phi-
used at any location. A:GL:FM4 Internal in Criminal Investigation. It has the new IRS ladelphia IRS Center for proficient control
Use seal, the agency names, and the Washing- of work and to establish releases under the
ton, DC address. as well as the CI name direct data entry system.
13061 31812Y Each centered under the seal. PLEASE ORDER W:CAS:SP:P:P:BC Internal Use
03/2001 No Previous Issue THIS PRODUCT IN QUANTITIES OF 100.
Commissioner Representative Wall CI Internal Use 13077 31984T Each
Commissions
13067 31839P Each Special Occasion Consideration Request
Form 13061, will be used by the originating
03/2001 No Previous Issue This form is used as listed in DCC Directive
office. It will be printed face only on 47# 1(14)-10 Revision 3 Issued 2-27-01, IMD
Parchament stock in PMS 301 Blue and Letterhead Stationery - CI Chief
Stationery (Seal with Washington Regarding Housekeeping Program. It is
Black ink. Trim size: 11" x 8 1/2". used by DCC to help ensure that the Center
Address)
A:CS Internal Use This product may not is clean, safe, and appealing office building
This stationery can be used by employees
be ordered by the general public in Criminal Investigation when writing cor- in which to work. It will assist in preventing
respondence for the signature of the Chief, falls and other injuries, infestations by ro-
13062 31827X Pad
CI. It has the new IRS seal, the agency dents and insects, and damage to govern-
04/2002 Special Handling/See Remarks names, and the Washington, DC address ment property or documents.
Taxpayer Advocate Service Notecards as well as the Chief's title and the CI name A:FM4:DET Internal Use
This product is used to respond to internal centered under the seal. PLEASE ORDER
and external customers on a more per- IN QUANTITIES OF 100. CI Internal Use 13079 32006W Each
sonal level which are non-case/non-account 05/2001 No Previous Issue
related. It will serve as a "informal thank Letterhead Stationery - Appeals
you" correspondence only. Form 13062 is 13069 31858W Each Stationery (Seal with the Washington
shrink-wrapped in packages of 25,which in- 03/2001 No Previous Issue Address)
clude the notecard and envelope. It is listed Employee Benefit Plan Worksheet #13 This stationery can be used by employees
as pads to ensure the software processes 401 (h) in the Appeals Business Unit. I thas the new
Form 13069 is a worksheet used by em- seal, the agency names, and the Washing-
the requests correctly. Please order the
ployee plans specialists when reviewing re- ton, DC address as well as the Appeals Unit
number of packages/pads that are needed.
tirement plans that allow for retiree medical Name under the seal. ORDER IN QUANTI-
C:TA Internal Use benefits. T:EP Internal Use TIES OF 100. C:AP Internal Use
F-134
Forms
13080 32007H Each 13090 32076U Each 13100 32167K Each
Letterhead Stationery - National Chief, Caution Indicator Referral Report FedEx Ground Returns
Appeals Stationery (Seal with the This form will be used by IRS employees to This form is used for undelivered mail
Washington Address) report incidents of taxpayers that should be package procedures (FedEx Ground Re-
This stationery will be used by employees approached with caution. turns) for the ADC's. Multimedia Procedure
in the Appeals Business Unit when writing
S:C:A6:OEP Internal Use #177. W:CAR:MP:M:M Internal Use
correspondence on behalf of the Chief, Ap-
peals. It has the new IRS seal, the agency 13092 32092U Each 13102 32180D Each
names, and the Washington DC address
as well as the Appeals Business Unit name
Identification of Previous IRS IRS Daily Entry Register for Visiting IRS
and the Chief's title under the seal. ORDER
IN QUANTITES OF 100. C:AP Internal Employment Employees
Use The form is to be used by IRS employees This form is used by the National Office
who have had a break in service so that a Security team to quickly sign in Non-Na-
13081 32014W Each new Enter-On-Duty date can be calculated. tional Office IRS employees into the Main
05/2001 No Previous Issue This form must be submitted to the em- IRS building, 1111 Constitution Ave.
Letterhead Stationery - Taxpayer ployees Transactional Processing Center A:RE:O:A3:HQ:SS:MB Internal Use
Advocate Stationery (Logo with (TPC) on or before September 15, 2001.
Washington Address) No forms will be accepted after that date. 13103 32185G Each
This stationery can be used by all Taxpayer For additional information, employees may 06/2001 No Previous Issue
Advocate Service employees when sending contact the Employee Connection at (700) Control Log for IMDDS List and Labels
out correspondence. This stationery has the This form will be used to control all IMDDS
372-1603 or 1-800-829-6007.
Washington DC address and the new Tax- List and Label requests that are generated
payer Advocate Service Logo. ORDER IN OGDEN Internal Use
by IMDDS National Office Coordinators.
QUANTITIES OF 100. C:TA Internal Use
13094 32129W Each W:CAR:MP:M:PS:O Internal Use
13082 32016S Each Recommendation for Juvenile 13111 32222Y Each
05/2001 No Previous Issue Employment with the IRS 06/2001 No Previous Issue
Letterhead Stationery - National This form will be used for juveniles seeking Address Change Request Economic
Taxpayer Advocate Stationery (Logo employment with the IRS. This position is Growth & Tax Relief Reconciliation Act
with Washington Address) one of public trust that requires receiving of 2001
This stationery can be used by all Taxpayer taxpayer returns, correspondence and doc- Form 13111 has been developed to assist
Advocate Service employees when writing uments, sorting envelopes, removing tax- taxpayers in making an address change
correspondence on behalf of the National payer remittances, routing returns and request due to the recently passed Eco-
Taxpayer Advocate. This stationery has the documents with remittances for processing. nomic Growth and Tax Relief Reconciliation
new Taxpayer Advocate Service logo and N:ADC:H:P:S Internal Use Form 13111 is to be used only by Internal
the Washington DC address. ORDER IN Revenue Service employees to record ad-
QUANTITIES OF 100. C:TA Internal Use 13096 32162H Each dress changes under the temporary waiver
06/2001 No Previous Issue granted by the Commissioner of the Internal
13085 32022W Each Automated Mail Returns Revenue Service. AMD1:AMBII:SIII In-
04/2000 No Previous Issue This form is used for undelivered mail ternal Use
Housekeeping Inspection Report package procedures (automated mail re-
This form is used as listed in DCC Directive turns) by the ADC's. Multimedia Proce- 13114 32232U Each
1(14)-10 Revision 3 Issued 2-27-01, IMD dures #177. W:CAR:MP:M:M Internal 05/2001 No Previous Issue
Regarding Housekeeping Program. It is Use Letterhead Stationery - Chief,
used by DCC to help ensure that the Center Information Technology Services (Seal
is clean, safe, and appealing office building 13097 32163S Each with Washington Address)
in which to work. It will assist in preventing 06/2001 No Previous Issue This stationery is used for correspondence
falls and other injuries, infestations by ro- FedEx Express Returns by employees in the Information Technol-
dents and insects, and damage to govern- This form is used for undelivered mail ogy Services (ITS) function when they write
ment property or documents. package procedures (FedEx Express re- correspondence for the Chief, ITS. This is
A:FM4:DET Internal Use turns) by the ADC's. Multimedia Procedure printed in green ink and has the Washington
#177. W:CAR:MP:M:M Internal Use DC address and the new IRS seal. ORDER
13087 32060K Each
IN QUANTITIES OF 100. M Internal Use
05/2001 No Previous Issue 13098 32164D Each
Special Case Unit History Sheet 06/2001 No Previous Issue
This form is used as a history sheet for high
dollar Collection cases. It is a help aid to
UPS Returns 13118 32334R Each
ensure that the proper command codes are This form is used for undelivered mail 07/2001 No Previous Issue
accessed and appropriate action are taken. package procedures (UPS returns) by the Letterhead Stationery - Business
S:C:COLL:TDA Internal Use ADC's. Multimedia Procedures #177. Systems Modernization Stationery (Seal
W:CAR:MP:M:M Internal Use with Washington Address)
13089 32073N Each This stationery is used for correspondence
05/2001 No Previous Issue 13099 32166Z Each by emplyees in the Business Systems
Hardware - Software Configuration 06/2001 No Previous Issue Modernization function. This is printed in
Employees of the Multimedia Publishing USPS Returns green ink and has the new IRS seal and a
Division are required to complete this form. THIS FORM IS USED FOR UNDELIV- Washington DC address. ORDER IN
It is used to provide information to our sys- ERED MAIL PACKAGE (USPS RETURNS) QUANTITIES OF 100. M Internal Use
tems support professionals to facilitate the FOR TH ADC'S MULTIMEDIA PROCE-
better understanding of our computer re- DURE #177 W:CAR:MP:M:M Internal Use
quirements. W:CAR:MP:M:L Internal Use
F-135
Forms
13119 32335C Each 13143 32536P Each 13166 32699Z Each
Letterhead Stationery - Associate Seattle CSR Fact Sheet 21 Letterhead Statinery - Chief Financial
Commissioner, Business Systems Product will be used as a fact sheet for re- Officer (Seal with Washington Address)
Modernization Stationery (Seal with cruiting new employees. SEATTLE Inter- This stationery can be used by IRS em-
Washington Address) ployees in the CFO Business Unit when
nal Use
This stationery is used by employees in the writing correspondence for the CFO. It has
Business Systems Modernization function 13145 32594V Each the seal, the agency names, and the
when writing correspondence on behalf of Washington DC address as well as the
the Chief, Business Systems Moderniza- Chief's title and the Unit Name under the
tion. This is printed in green ink and has the Security Officer Observation Checklist
Seal. Form 13166 is shrink wrapped in
new IRS seal and a Washington DC ad- This form will be maintained and used by
packages of 100. Please order in multiples
dress. PLEASE ORDER IN QUANTITIES the Physical Security staff. The form will of 100. N:CFO Internal Use
OF 100. M Internal Use be used during security officers inspections.
It will ensure and maintain a tracking record 13167 32703W Each
13125 32356F Each that the security officers are compling to 02/2002 No Previous Issue
07/2001 No Previous Issue IRS rules and regulations while they are on Classroom Supplies and Equipment
Information Technology Deviation duty. A:RE:O:AI:F:SP Internal Use This form is used by the embedded Learn-
Request ing organization to request student and in-
This is a deviation form to be used by In- 13146 32598N Each structor supplies for classroom training
formation Technology personnel to request 08/2001 No Previous Issue events held in Career Management and
deviations from the UNISYS, RACF, and/or Learning (CMLC) classrooms or other off-
CPR VOLUNTEER TRAINING
UNIX Security Standards, LEMs and/ or site classrooms. AWSS:CMLC:P Internal
Access Matrix. The form provides a vehicle REGISTRATION
This product is used to register volunteers Use
to obtain approval and authorization to initi-
ate corrective action on UNISYS, RACF, for CPR training. S:C:A3 Internal Use
13170 32706D Each
and/or UNIX systems or user profiles when 09/2001 No Previous Issue
compliance with Security Standards creates 13147 32603V Each
Taxpayer Inquiry History Sheet
a work stoppage or disruption in production 08/2001 No Previous Issue
Form is used to document actions taken on
work flow. M:S:S Internal Use Personnel Notification of Separation
bank adjustment cases in response to a
from the Internal Revenue Service taxpayer inquiry. OCS Internal Use
13133 32396P Pad This form is completed and sent out by the
08/2001 Destroy Prev Issues Upon Rec Austin Transactional Processing branch 13181 32814E Each
Expedite Processing Cycle when an employee separates from the 10/2001 No Previous Issue
This form is used to flag special returns so Service. This form provides information to Examination Report Generation Software
that they will processed on an expedite ba- (RGS) Closing Information Cover Sheet
the former employee about FEHB tempo-
sis.Form 13133 replaces Doc 6469 45206Y. This "cover sheet" can be used to transmit
S:C:CP:S:EMIS Internal Use rary continuation of coverage.
A:P:TP:AUS Internal Use closings to the Files Management and ser-
vices area. The RGS system maintains an
13134 32404E Each
07/2001 No Previous Issue 13164 32696S Each electronic file of information for cases es-
09/2001 Use/Issue Prev Issue First tablished and worked in RGS by service
IRS US Government Bill of Lading
Correction Notice Letterhead Stationery - Equal center exam employees. In lieu of printing
IRS Bill of Lading Correction Notice is for Employment Opportunity (Seal with a case file or closing package this sheet can
use by al IRS GBL issuing officers to amend be used. W:CP:EX:P:RE Internal Use
instructions to transportation company ven- This stationery can be used by IRS em-
dors to assure proper services are provided
13183 32837D Each
ployees in the EEO Business Unit when 10/2001 No Previous Issue
at correct pricing. W:CAR:M:MP:DP In- writing correspondence for the EEO. It has
ternal Use Campus-District Customer Contact
the seal, the agency names, and the Sheet
13135 32408W Each Washington DC address as well as the EEO This form will be kept as a log to record
07/2001 No Previous Issue Unit Name under the Seal. Form 13164 is calls incoming from office employees, is-
IRS Government Bill of Lading Privately shrink wrapped in packages of 100. Please sues concerning campus processing and
Owned Property order in multiples of 100. N:EEO Internal assistance to resolve cases and issues.
Bill of Lading for transportation of IRS Use W:CP:CS:F:C:QS Internal Use
Household Goods shipments for emloyees
being relocated. W:CAR:M:MP:DP Inter- 13165 32697D Each 13184 32861D Each
nal Use 09/2001 No Previous Issue 10/2001 Destroy Prev Issues Upon Rec
Letterhead Stationery - Chief, Equal Field Assistance - NTEU Functional
13139 32478U Each National Partnering Council Issue
Employment Opportunity (Seal with
08/2001 No Previous Issue Summary Form
Barred Assessment Control The Issue Summary Form is used by em-
This stationery can be used by IRS employees and managers to submit issues,
This form is used to control barred assess-
ployees in the EEO Business Unit when concerns, and ideas having nation-wide
ment reports within the service center and
record the resolution of the report. writing correspondence for the Chief,EEO. Field Assistance impact to the Partnering
A:RE:O:AI:F:RE Internal Use It has the seal, the agency names, andthe Concil for consideration and appropiate
Washington DC address as well as the action(s). WI:CAR:FA:RPM General Ad-
13142 32535E Each Chief's title and the EEO Unit Name under min Public Use
08/2001 No Previous Issue the Seal. Form 13165 is shrink wrapped in
Customer Service Representative packages of 100. Please order in multiples 13200 33091T Each
Employment Information 2001 (CSR) of 100. N:EEO Internal Use 11/2001 No Previous Issue
This product provides answers to questions Authorized Signature For Approving
frequently asked by new CSR hires in the Official Designation
Seattle area. It will be provided to those This form is used to obtain authorized sig-
new hires before their final interview. natures of approving official designations.
SEATTLE Internal Use W:CAR:M:MP:AFP Internal Use
F-136
Forms
13204 33163C Each 13236 33724J Each 13245 33985Y Each
03/2002 Destroy Prev Rev. Immediately 03/2002 No Previous Issue 03/2002 No Previous Issue
Director's Certificate of Recognition Evaluation of Managerial Potential "I Suggest" Transmittal Form
The Director's Certificate of Recognition is
used to recognize employee's achieve- Form 13236 will be used by managers and This form is to be attached to Treasury
ments. It is issued by the Director of Wage management officials during perfomance Form 64-51.1 "I Suggest"to transmit sug-
and Investment. W:HR:WR Internal Use appraisal discussions to evaluate manage- gestions to the site coordinator(s) in Wage
rial potential to a managerial position or the and Investment. W&I:SF:PI Internal Use
13206 33190J Pad next mangerial level. The form will be used This product may not be ordered by the
12/2001 No Previous Issue by employees interested in applying for general public
Volunteer Assistance Report formerly, managerial positions with the IRS. It is
Volunteer Assistance Worksheet available in a paper format or on-line as 13261 34122R Each
Used in conjunction with Form 6522 to re- a fillable form. N:ADC:H:P:S Internal Use 04/2002 No Previous Issue
port weekly SPEC program activitesnation- FY 2002 Bargaining Unit Employee
wide over 18,000 sites.
W:CAR:SPEC:PPD:EC Tax Related Pub- Time-Off Election
lic Use 13241 33794H Each The supervisor will use this form to record
03/2002 No Previous Issue the employee's election for either time-off
13217 33302R Each Daily Mail Activity Reporting Worksheet or a monetary award if the employee is
2001 No Previous Issue This form is designed to assist mail clerks granted a performance award.The supervi-
Volunteer Assistance Earned Income
Credit Job Aid & Table in gathering the information necessary to sor will follow the instructions which are
Form 13217 supersedes Document 6656 fulfill postage accounting and expenditures listed on the form and file as indicated.
which is obsolete. Form 13217 is used by- reporting requirments. N:ADC:H:P:P Internal Use
volunteers to determine if taxpayers are el- W:CAR:MP:PS:D Internal Use
igible for EITC. W:CAR:SPEC:PP Tax
Related Public Use
F-137
Tax Packages/
Instructions
Instructions
Packages
•
•
Tax Packages
W-4 10599M Each 990 -2 50003N Each 1040 -1 12115Q Each
1989 Min Supply For Late Filers 2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
Form W-4 Package For Employers Returns for Organizations Exempt From Individual Tax Package 1040-1
Help the IRS alert employees to the impor- Income Tax This package contains Forms 1040,
tant provision of the Tax Reform Act of 1986 Contains 2 copies each of the instructions 1040-V, Schedule A & B, and Schedule
that requires all employees to complete a for Forms 990, 990 EZ, Schedule A (Form EIC. W:CAR:MP:FP:F Tax Form or In-
new Form W-4, Employee's Withholding 990), and 990-T; and one copy of supple- struction
Allowance Certificate. T:FP:F Tax Form mental instructions and sample filled in
Form 990 and Schedule A (Form 990). 1040 -2 12114F Each
or Instruction
W:CAR:MP:FP:F Tax Form or Instruction 2001 Destroy Prev Issues Upon Rec
X VOL 1 10232I Each Individual Tax Package 1040-2
2001 Destroy Prev Issues Upon Rec This package contains Forms 1040, 1040
990 -3 50004Y Each
Informational Copies of Federal Tax 2001 Min Supply For Late Filers Schedule A & B, Form 1040 EIC, Form
Forms Returns for Organizations Exempt From 1040-V (voucher), Form 2106, Form 2106
Package X Volume 1 contains, Informa- Income Tax Under Section 501(c)(4) of EZ and Form 2441. W:CAR:MP:FP:F Tax
tional copies of Federal Income Tax Forms. The IRC Form or Instruction
It is produced annually in two volumes so Contains one copy each of the instructions
that we could have as many forms as pos- for Forms 990, 990-EZ, and 990-T; Two 1040 -3 12116B Each
sible available to practitioners and IRS of- copies each of Forms 990, 990-EZ and 2001 Destroy Prev Issues Upon Rec
fices. W:CAR:MP:M:T:S Tax Related 990-T; one copy of supplemental in- Individual Tax Package 1040-3
Public Use structions and sample filled-in Form 990. The 1040-3 individual tax package contains
W:CAR:MP:FP:F Tax Form or Instruction Form 1040, 1040 Schedule A and B, Sche-
X VOL 2 63514Z Each dule D, Schedule E, Form 1040-V,(voucher)
2001 Destroy Prev Issues Upon Rec and Form 2441. W:CAR:MP:FP:F Tax
Informational Copies of Federal Tax 990 PF 47192P Each Form or Instruction
Forms 2001 Destroy Prev Issues Upon Rec
This is the second volume of Package X, Returns for Private Foundations or 1040 -4 12119I Each
which contains forms and instructions that Section 4947(a)(1) Trusts Treated as 2001 Destroy Prev Issues Upon Rec
Private Foundations Individual Tax Package 1040-4
were not available for Package X Volume
Pamphlet containing Forms 990PF, 990-T, Package 1040-4 contains Form 1040, Form
One. W:CAR:MP:M:T:S Tax Related
and Form 4720. This package also includes 1040-V (voucher), 1040 Schedule A & B,
Public Use supplemental instructions and completed Schedule D, Schedule E, Schedule EIC,
examples of Form 990-PF.
940 10823D Each
and Schedule R. W:CAR:MP:FP:F:I Tax
2000 Min Supply For Late Filers Form or Instruction
Employer's Annual Federal
Unemployment (FUTA) Tax Return 990 POL 32127A Each
1040 -5 12117M Each
This annual mailout contains Form 940 and 2001 No Previous Issue 2001 Destroy Prev Issues Upon Rec
Instructions for Form 940. Mailings to the Returns for Organizations Exempt From Individual Tax Package 1040-5
Virgin Islands are excluded from this mail- Income Tax (Under Section 527 of the Package 1040-5 is an individual tax pack-
ing. Philadelphia Service Center is respon- Internal Revenue Code) age which contains the following forms and
sible for mailing tax packages to the Contains one copy of the instructions for instructions: 1040, 1040 V, Sch A & B, Sch
international filers. T:FP:F:M Tax Form Form 990 and Form 990-EZ two copies C, Sch C-EZ, Sch D, Sch E, Sch EIC, Sch
or Instruction each of Forms 990, 990-EZ, 1120-POL, SE, 2441, and 4562. In addition to the
8868 and one copy of Schedule B (Fomr forms and instructions, the package also
940 EZ 12673B Each 990 or 990-EZ). contains the tax tables and the tax rate
2001 Destroy Prev Issues Upon Rec W:CAR:MP:MF:F:CD Tax Form or In- schedules. W:CAR:MP:FP:F Tax Form
Employer's Annual Federal struction or Instruction
Unemployment (FUTA) Tax Return
The Federal Unemployment Tax Act
1023 47194L Each 1040 -6 47183E Each
(FUTA), together with state unemployment
Application for Recognition of Indvidual Tax Package 1040-6
systems, provides for payments of unem- Exemption Under Sec. 501(c)(3) of the
ployment compensation to workers who A package of income tax forms for farm
Internal Revenue Code
have lost their jobs. Most employers pay Taxpayers. Contains 1 copy instructions for
This Package contains: Instructions for
both a federal and state unemployment tax. Form 1040 and 2 copies each of the fol-
Form 1023, two copies of Form 1023 and
Use this form for your annual FUTA tax re- three copies of Form 872-C. It is used to lowing: Form 1040, Sch. A&B, Sch. C, Sch.
port. ONLY THE EMPLOYER PAYES THIS apply for a ruling or determination in recog- D, Sch. F, Sch. SE, Form 8606, Form 2441,
TAX. T:FP:F:M Tax Form or Instruction nition of an organization's exempt status Form 4136, Form 4562, Instructions for
under section 501(c)(3) of the IRC. Form 4562, Form 4797 and Instructions for
OP:FS:FP:F:CD Tax Form or Instruction Form 4797. W:CAR:MP:FP:I Tax Form
990 -1 50002C Each or Instruction
Returns for Organizations Exempt From 1024 47201P Each 1040 -6V 12118X Each
Income Tax Under Section 501(c) (other 09/1998 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
than ... Application for Recognition of Individual Tax Package 1040-6V
Contains one copy each of the instructions Exemption Under Section 501 (a) Contains Forms 1040, 1040 Schedules A
for Forms 990, 990EZ, 990-T and 990-w; Used by organizations applying for ex- & B, D, E, C, SE,F,& J Forms 2441, 4136,
two copies each of Forms 990, 990 EZ and emption under section 501(c)(2), (4), (5), 4562, and 4747.Form 8812 is added for tax
(6), (7), (8), (9), (10), (12), (13), (15), (17), year 2001. W:CAR:MP:FP Tax Form or
990-T are included. T:FP:F:D Tax Form
and (19) of the Internal Revenue Code of Instruction
or Instruction
1954. OP:FS:FP:F:CD Tax Form or In-
struction
T-1
Tax Packages
1040 -7 12337G Each 1040 A-2 12085N Each 1120 S 47207D Each
2001 Min Supply For Late Filers 2001 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
Individual Tax Package 1040-7 1040A Forms and Instructions S Corporation Income Tax Package
This tax package is used by International The 2001 Package 1040A-2 contains the This package contains the following forms
taxpayers. It is a mailout sent to overseas, forms and intructions for Form 1040A, and related instructions- Form
mexico, canada, stateside and US pos- Schedule 1 (Form 1040A), Schedule 2 1120S, Schedule D (Form 1120S), Sched-
sessions (Virgin Islands, Puerto Rico, etc) (Form 1040A), Schedule 3 (Form 1040A),
ule K-1 (Form 1120S), Form 4562, Form
This item contains Forms: 1040, 2106, and Schedule EIC.
W:CAR:MP:FP:F:I Tax Form or Instruction 4797, Form 8825, and Schedule N (Form
2441, 4562, 4797, Schedules A&B, C, D, 1120). W:CAR:P:F:CD Tax Form or In-
E, SE, F, and R. W:CAR:MP:FP:F:I Tax struction
Form or Instruction
1040 EZ 12113U Each
2001 Destroy Prev Issues Upon Rec 1120 W (FY) 14848M Each
1040 -8 13343U Each individual tax package 1040 EZ 1992 No Previous Issue
2001 Min Supply For Late Filers Contains Form 1040 EZ. T:FP:F:I Tax Fiscal Year Corporation Estimated Tax
Individual Tax Package 1040-8 Form or Instruction (Worksheet)
Contains Forms 1040, Schedule A&B,
Package 1120 W (FY) will be mailed out to
Schedule EIC and Schedule D. 1040
W:CAR:MP:FP:F:I Tax Form or Instruction all affected corporations notifying them of
NR-EZ/1040 the new tax law change and their tax liabil-
NR 22153A Each ity. T:FP:F Tax Form or Instruction
1040 -9 13342J Each 2001 Min Supply For Late Filers
2001 Min Supply For Late Filers Forms and Instructions for 1040NR-EZ 5500 47211L Each
Individual Tax Package 1040-9 and 1040NR 2001 Destroy Prev Issues Upon Rec
Contains Form 1040, Schedule A&B, This package contains: Form 1040NR-EZ, Form 5500 Annual Return/Report of
Schuedule EIC and Schedule E. Form 1040NR, Form 1040ES(NR), Sched- Employee Benefit Plan (With 100 or more
ule D (Form 1040), Schedule E (Form Participants)
1040), Form W-7, Form 6251, Form This package contains the following forms
8843and a revision envelope E-156.
and related instructions: Form 5500, Sche-
T:FP:F:I Tax Form or Instruction
1040 -10 14690G Each dule A (Form 5500), Schedule B (Form
2001 Destroy Prev Issues Upon Rec 1040 SCH H 21514V Each 5500), Schedule C (Form 5500),
Individual tax package 1040-10 1997 No Previous Issue Schedule F (Form 5500), Schedule G (Form
Package 1040-10 is a tax package, which Forms and Instructions for People with 5500), Schedule P (Form 5500), and
contains the following forms and in- Household Employees Schedule SSA (Form 5500).
structions: 1040, 1040-V, Sch A & B, Sch This annual package mailout is to be used W:CAR:MP:FP:F:C Tax Form or Instruc-
C, Sch C-EZ, Sch D, Sch EIC, Sch SE and by household employers. This package is tion
4562. This package also contains the tax not available from the distibution centers.
tables and tax rate schedule. Orders will be filled with K 1040 Sch H 5500 C/R 11781S Each
W:CAR:MP:F:I Tax Form or Instruction (OTC) along with the applicable forms. 1998 No Previous Issue
OP:FS:FP Tax Form or Instruction Form 5500C/R Return/Report of
1040 A (SP) 16213J Each Employee Benefit Plan
1993 No Previous Issue 1065 47202A Each
2001 Min Supply For Late Filers This package contains the following forms
Individual tax package 1040A Spanish and related instructions: Form
This is a special test tax package for tax US Partnership Return of Income
The 2001 Tax Package 1065 contains the 5550-C/R, Schedule A (Form 5500), Sche-
payers in Ft. Lauderdale, Los Angeles, and
following forms and related instructions dule B (Form 5500), Schedule F (Form
Laguna Niguel Districts. The districts will
order from their area distribution center to Form 1065, Schedule D (Form 1065), 5500), Schedule P (Form 5500), and Sche-
suppy their office and their PODs banks, Schedule K-1 (Form 1065), Form 4562, dule SSA (Form 5500). OP:FS:F:C Tax
Form 4797, and Form 8825. Related Public Use
post offices, or libraries the adc will stock.
W:CAR:FP:F:CD Tax Form or Instruction
Phone orders are limited to tax payers in
these districts. T:FP:F:I Tax Form or In- 5500 EZ 63262G Each
struction 2001 Destroy Prev Issues Upon Rec
1120 47204W Each Form 5500-EZ Annual Return of
1040 A-1 12086Y Each One-Participant (Owners and Their
US Corporation Income Tax Package
2001 Destroy Prev Issues Upon Rec This package contains the following forms Spouses) Retirement Plan
1040A Forms and Instructions and related instructions- Form 1120, Form This package contains: Form 5500-EZ,
This package contains 2001 Forms 1040A, 1120-A, Schedule D (Form 1120), Schedule Form 5500-EZ Instructions, Schedule B
Schedule 1 (Form 1040A), and Schedule N (Form 1120), Form 1120-W, Form (Form 5500), and Schedule P (Form 5500).
EIC. W:CAR:FS:FP:F:I Tax Form or In- 4562, Form 4797, and Form 7004. W:CAR:MP:F:P:F:C Tax Form or Instruc-
struction W:CAR:FP:F Tax Form or Instruction tion
T-2
Instruction Packages
CT-1 16005H Each W-3C (PR) 26401P Each 706 D 28479R Each
2001 Destroy Prev Issues Upon Rec 12/2001 No Previous Issue 10/2000 Min Supply For Late Filers
Instructions for Form CT-1 Instructions for Form W-3c PR Instructions for Form 706 D, United
Contains helpful information to aid taxpayer Instructions for preparing Form W-3c PR. States Additional lEstate Tax Return
in preparation of Form CT-1. W:CAR:MP:FP:F:M Tax Related Public Under Code Section 2057
Use A qualified heir uses form 706-d to report
and to pay the additional estatetax imposed
tion by section 2057 for an early disposition of
W8 26698G Each
08/2001 No Previous Issue certain qualifiedfamily-owned business
SS-4 62736F Each
interests(QFOBIs)or the early cessation of
12/2001 Destroy Prev Issues Upon Rec Instructions for the Requester of Forms
W-8BEN, w-8ECI, w-8EXP, and w-8IMY thequalified use of such interest.
Instructions for Form SS-4 OP:FS:FP:F:CD Tax Form or Instruction
Contains useful information used to com- Instructions for Requesters of Form W-8.
plete Form SS-4. Instructions for SS-4 are W:CAR:MP:FP:F:I Tax Form or Instruction
included as a part of the Form SS-4. This 706 GS (D) 10828G Each
status notice is being reissued to correct the 06/1999 Min Supply For Late Filers
W-8 BEN 25576H Each Instructions (Generation-Skipping
status notice files. 08/2001 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:R Tax Form or Instruc- Transfer Tax Return for Distributions)
Instructions Form W-8 BEN Form 706GS(D) is used by a skip person
tion The instructions are to be used with 2000 distributee to calculate and report the tax
revision of Forms W-8 BEN,W-8 ECI, due on distributions from a trust that are
SS-4PR 32588R Each
W-8EXP and W-8 IMY.
12/2001 No Previous Issue subject to the generation-skipping transfer
W:CAR:MP:FP:F:I Tax Related Public (GST) tax. OP:FS:FP:F:CD Tax Form or
Instrucciones para la Forma SS-4PR Use Instruction
Use SS 4-PR to apply for an employer
identificatiion number (EIN). An EIN is a W-8 ECI 25902V Each 706 GS (D-1) 10926L Each
nine-digit number (for example, 08/2001 No Previous Issue 06/1999 Min Supply For Late Filers
12-3456789)assigned to sole proprietors, Instructions for Form W-8 ECI Instructions (Notification of Distribution
corporations, partnerships, estates, trusts, Instructions for Form W-8 ECI. From a Generation-Skipping Trust)
and other entities for tax filing and reporting OP:FS:FP:F:I Tax Related Public Use Helpful instruction for filling Form 706GS
purposes. the information you provide on (D-1). OP:FS:FP:F:CD Tax Form or In-
this form will establish your business tax W-8 EXP 25903G Each struction
account. W:CAR:MP:FP:F:M Tax Related 08/2001 No Previous Issue
Instructions for Form W-8EXP 706 GS (T) 10829R Each
Public Use 07/1999 Min Supply For Late Filers
Instructions for Form W 8EXP.
Instructions (Generation-Skipping
W-2 & W-3 25979S Each OP:FS:FP:F:I Tax Related Public Use
Transfer Tax Return For Terminations)
2002 Min Supply For Late Filers Form 706GS(T) is used by a trustee to cal-
Instructions for Forms W-2 & W-3 W-8 IMY 25904R Each
08/2001 No Previous Issue culate and report the tax due from certain
Instructions for Forms W-2 and W-3, 1999, trust terminations that are subject to the
Wage and Tax Statement and transmittal Instructions for Form W-8 IMY
generation skipping transfer (GST) tax.
of Wages and Tax Statement. This is a new instructions for F W-8IMY. OP:FS:FP:F:D Tax Form or Instruction
OP:FS:FP:F:I Tax Related Public Use
product for 1999. The catalog numberhas
changed because it was combined with W-3 706 NA 63118N Each
W-9 20479P Each 09/1999 Destroy Prev Issues Upon Rec
to make a new product for 1999. Theprevi- 01/2002 Destroy Prev Issues Upon Rec
ous products will be used for Prior Year United States Estate of nonresident not
Instructions for the Requester of Form a citizen of the United States
Program. W:CAR:MP:FP:F:M Tax Re- W-9 Form 706-NA is used to compute estate
lated Public Use These instruction supplement the in- and generation-skipping transfer (GST) tax
structions on Form W-9. liability for nonresident alien decedents.
W-2 C & W-3 C25978H Each W:CAR:MP:F:M Tax Form or Instruction T:FP:F:CD Tax Form or Instruction
Instructions for Forms W-2C and W-3C 706 QDT 12384F Each
Combined Instructions for Forms W-2C and W3 (PR) 26400E Each 04/2000 Min Supply For Late Filers
W-3C. W:CAR:MP:FP:F:M Tax Form or 2002 No Previous Issue Instructions for Form 706 QDT
Instruction Instructions for Form W-3PR Instructions for Form 706 QDT
Separate instructions for FORM W-3PR. OP:FS:FP:F:CD Tax Form or Instruction
W-2 CM 10101I Each OP:FS:F:F:M Tax Related Public Use
Supplemental Instructions for 706 16779E Each 709 16784X Each
Completing 1988 Form W-2NMI 11/2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
T:FP:F:M Tax Form or Instruction Instructions for Form 706 Instructions for Form 709
This item is used to assist in filing Form This item contains helpful information to be
W-2G & 5754 27989I Each used by the taxpayer in preparation of Form
706. Form 706 is used by the executor of
709, U.S. Gift Tax Return.
2002 Min Supply For Late Filers a decedent's estate to figure the estate tax
Instructions for Forms W-2G and 5754 imposed by Chapter 11 of the Internal Re-
Certain Gambling Winnings, to report gam- venue Code. W:CAR:MP:FP:F:R Tax
bling winnings and any Federal Income tax Form or Instruction 720 64240C Each
withheld on those winnings. 01/2002 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:M Tax Form or Instruc- 706 A 10142D Each Instructions For Form 720
tion 08/1999 Min Supply For Late Filers This item is used to instruct filers of the
Instructions for 706-A quarterly Form 720. Form 720 is used to
These are the instructions that are used report and pay the excise taxes listed on the
with Form 706-A. OP:FS:FP:F:CD Tax form. W:CARMP:FP:F:M Tax Form or In-
Form or Instruction struction
T-3
720 TO & CS 28663J Each 943 25976L Each 990 T 11292U Each
03/2001 No Previous Issue 2001 Min Supply For Late Filers 2001 Min Supply For Late Filers
Instructions for Forms 720 TO and 720 Instructions to Form 943 Employers Instructions for Form 990-T
CS Annual Tax Return for Agricultural Contains helpful information to aid taxpayer
New information reporting form to be used Employees in the preparation of Form 990-T.
by the IRS to track taxable fuel through Instructions for Form 943. The Form 943 is W:CAR:MP:FP:F:CD Tax Form or In-
the bulk transfer/terminal system. Com- used to report income taxwithheld and em- struction
ployer and employee social security and
pleted by bulk transport carriers(barges,)
vessels, and pipeline) who deliver(fuel)
Medicare taxeson wages paid to farm 1028 17139Y Each
workers OP:FS:FP:F:M Tax Form or In- 10/1999 Destroy Prev Issues Upon Rec
product to the terminals. struction Applications for Recognition of
OP:FS:FP:F:M Tax Form or Instruction Exemption Under Section 521 of the
945 20534D Each Internal Revenue Code
843 11200I Each 2001 Destroy Prev Issues Upon Rec Information to aid the taxpayer in complet-
01/1997 Destroy Prev Issues Upon Rec Instructions for Form 945 ing Form 1028. OP:FS:FP:F:CP Tax
Instructions for Form 843 This item is used to instruct filers of the Form or Instruction
This item instructs the taxpayer to file Form annual Form 945. Form 945 is used to re-
843 for a claim of refund of overpaid taxes, port income tax withheld from nonpayroll 1040 24811V Each
interest, penalties and additions to tax. payments. OP:FS:FP:F:M Tax Form or 2001 Destroy Prev Issues Upon Rec
W:CAR:MP:M Tax Form or Instruction Instruction Instructions for Form 1040 (Base)
Contains helpful information to aid taxpayer
926 27037X Each 990 11283J Each in the preparation of Form 1040.
10/1998 Destroy Prev Issues Upon Rec 1995 Destroy Prev Issues Upon Rec W:CAR:MP:FP:F:I Tax Form or Instruction
Instructions for Form 926 Instructions for Form 990
Instructions to go with Form 926. Contains helpful information to aid taxpayer
in the preparation of Form 990. The form is 1040 (PR) 31798F Each
OP:FS:FP:F:C Tax Form or Instruction
used by tax-exempt organizations and non- 2001 Min Supply For Late Filers
940 13660I Each exempt charitable trusts to provide the IRS Instrucciones para la Forma 1040-pr
with the information required by section Used in Puerto Rico to compute self-em-
6033. This product is now combined with ployment tax in accordance with Chapter 2
Instructions for Form 940 the Instructions for Form 990 EZ. Any re-
This item is used to instruct filers of Form of Subtitle A, IRC of 1954, and to provide
vision after 1995 will need to be accessed proper credit to taxpayer's social security
940 to report annual Federal Unemploy- through catalog number 22386X.
ment Tax Act (FUTA) payments. account. The prescribing instructions are
PC:FP:F:CD Tax Form or Instruction IRC Secs. 6017 and 7651; Regs. Sec.
W:CAR:MP:M:T:M Tax Form or Instruc-
1.6017-1; Circular PR.
tion 990 & 990 EZ 22386X Each
940 (PR) 21105G Each tion
Instructions for Form 990 and Form 990
2001 Min Supply For Late Filers EZ 1040 A SCH 2 30139Y Each
Instructions for Form 940 (PR) The general instructions apply to both Form
Instructions that are used by employers in 990 and 990-EZ. See also the specific in-
Instructions for Form 1040A Schedule 2
Puerto Rico. W:CAR:MP:M:T:M Tax structions for each of these forms.
Instructions for Form 1040A Sch a
Form or Instruction OP:FS:FP:F:CD Tax Form or Instruction
940 EZ 25947I Each
2001 File IRM per transmittal 990 BL 10316J Each
1040 A SCH 3 12059R Each
Instructions for Form 940 EZ 10/1999 Destroy Prev Issues Upon Rec
Instructions for 990BL
Instructions for Form 940-EZ Instructions for Form 1040 A Sch 3
Instructions to fill out Form 990 BL, regard-
OP:FS:FP:F:M Tax Form or Instruction ing tax exempt black lung benefit trusts. Credit for the Elderly or the Disabled for
OP:FS:FP:F:CD Tax Form or Instruction Form 1040A Filers.
941 14625L Each W:CAR:MP:FP:F:I Tax Form or Instruction
Instructions for Form 941 990 C 11288M Each
To report income tax you withheld from 2001 Min Supply For Late Filers 1040 A 12088U Each
wages, tips, annunities, supplemental un- Instruction for Form 990-C 2001 Min Supply For Late Filers
employment compensation benefits, certain Contains helpful information to aid taxpayer 1040A Instructions
gambling winnings, and third-party pay- in the preparation of Form 990-C. This booklet is designed to help filers of the
ments of sick pay. Income tax withheld as W:CAR:MP:FP:F:C Tax Form or Instruc- Form 1040A. It tells what you need to know
tion prior to filing, instructs for most of the lines
backup withholding and Social security and
on Form 1040A and Schedules 1 and 2,
Medicare taxes. W:CAR:MP:FP:F:M Tax
990 PF 11290Y Each and it contains the tax tables and earned
Form or Instruction income credit table for the Form 1040A as
Instructions for Form 990-PF well as describes how to get Forms and
942 15723A Each
send them in for filing.
11/1994 Destroy Prev Rev. Immediately Provides helpful information for the filing of
Form 990-PF. OP:FS:FP:F:CD Tax Form W:CAR:MP:FP:F Tax Form or Instruction
Instructions for Form 942
or Instruction
Instruction to be used Form 942 Rev 01-94.
PC:FP:F:M Tax Form or Instruction 990 SCH A 11294Q Each 1040 ALL 11325E Each
2001 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
942 (PR) 12133M Each Instructions for Schedule A (Form 990) Instructions for Form 1040
11/1994 No Previous Issue Contains helpful information to aid taxpayer Contains helpful information to aid taxpayer
Instructions for Form 942 (PR) in preparation of Schedule A (Form 990) in the preparation of Form 1040 and Sche-
Instructions for Form 942-PR, which is used Organization Exempt Under 501(c)(3). dules A and B, C, D, E, F, R, and SE.
by household employers in Puerto Rico. OP:FS:FP:F:CD Tax Form or Instruction W:CAR:MP:FP:F:I Tax Form or Instruction
PC:FP:F Tax Form or Instruction
T-4
1040 C 11311Q Each 1040 SCH F 17152R Each 1040 X 11362H Each
2002 Destroy Prev Issues Upon Rec 01/2001 Min Supply For Late Filers 11/2001 Min Supply For Late Filers
Instructions for Form 1040C Instructions for Schedule F Instructions for Form 1040 X
Information to help the taxpayer in prepa- Contains helpful information to aid taxpayer Contains information to aid taxpayer in pre-
ration of Form 1040C, U.S. Departing Alien in the preparation of Form 1040 and Sche- paration of Form 1040 X. This item also has
Income Tax Return. The form is used by dule F. W:CAR:MP:T:M Tax Form or In- an attached voucher to be used in con-
aliens who intend to leave the United States struction junction with Form 1040 X if the filer has
to report income they received or expect to payments due to the IRS.
receive for the entire year. 1040 SCH F W:CAR:MP:FP:F:I Tax Form or Instruction
W:CAR:MP:FP:F:I Tax Form or Instruction INST 24333E Each
Instructions for Schedule F (Form 1040) 1041 11372D Each
1040 EZ 12063Z Each u Instructions for Form 1040 Sch F. 2001 Min Supply For Late Filers
2001 Min Supply For Late Filers W:CAR:MP:FP:F:I Tax Form or Instruction Instructions for Form 1041 and
Instructions for Form 1040 EZ
Schedules A, B, D, J and K-1, U.S.
Instructions for Form 1040EZ filers single
Fiduciary Income Tax Return
with no dependents. 1040 SCH H 21451X Each
W:CAR:MP:FP:F:I Tax Form or Instruction Contains information to aid taxpayer in the
2001 Min Supply For Late Filers preparation of Form 1041, Form 1041 Sch.
Instructions for 1040 Schedule H
D. Form 1041 Sch K-1, U.S. Fiduciary In-
Schedule H is for figuring your household
1040 NR-EZ 21718P Each employment taxes. OP:FS:FP:F:M Tax
come Tax Return.
2001 Destroy Prev Issues Upon Rec W:CAR:MP:FP:F:CD Tax Form or In-
Form or Instruction
Instructions for Form 1040 NR-EZ struction
File Form 1040NR-EZ (or Form 1040NR) if 1040 SCH H
you were a nonresident alien engaged in,or 1042 S 64278A Each
considered to be engaged in a trade or bu-
(PR) 22119E Each 2002 Min Supply For Late Filers
2001 No Previous Issue Instructions for Form 1042S
siness in the United States during 1996.
Instructions for Form 1040 Schedule
W:CAR:MP:FP:F:R Tax Form or Instruc- Contains helpful information used to fill out
H-PR (SP)
tion Form 1042 and 1042S. The catnum for
Instructions 1040 Sch H-Pr are used with
Form 1042 S is 11386r.
1040 NR 11368V Each Form 1040 Sch H-PR. Schedule H-PR and
2001 Min Supply For Late Filers Inst. are used by employers in Puerto Rico
Instructions for Form 1040-NR to report Federal employment taxes on
Contains helpful information to aid taxpayer wages paid in 1995 to household employ- 1045 13666W Each
in the preparation of Form 1040-NR. ees. W:CAR:MP:FP:F:M Tax Form or In- 2001 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:I Tax Form or Instruction struction
1040 SCH J 25514J Each This item is used to instruct individuals, es-
2001 Min Supply For Late Filers tates, and trusts that are filing Form 1045
1040 SCH A & to apply for a quick refund of taxes from
B 24328L Each Instructions For Form 1040 Sch J
Instructions for Form 1040 Sch J carryback of a net operating loss or an un-
2001 Min Supply For Late Filers used general business credit, or to apply for
Instructions for Schedule A & B, W:CAR:MP:FP:F:I Tax Form or Instruction
a refund of taxes from an overpayment of
Itemized Deductions and Interest and
tax due to a claim of right adjustment under
Dividend Income
1040 SCH R 11357O Each section 1341(b)(1).
2001 Min Supply For Late Filers W:CAR:MP:FP:F:I Tax Form or Instruction
in the preparation of Form 1040 and Sche-
Instructions for Schedule R (Form 1040)
dule D. W:CAR:MP:M:T:M Tax Form or
Schedule R (Form 1040) is filed to receive
Instruction
credit for the elderly or disabled. The in- 1065 11392V Each
1040 SCH C 24329W Each structions are a seperate item which assist 2001 Min Supply For Late Filers
01/2001 Min Supply For Late Filers the filers of Schedule R (Form 1040). Instructions For Form 1065
Instructions for Schedule C (Form 1040) W:CAR:MP:FP:F:I Tax Form or Instruction Contains helpful information to aid taxpay-
Contains helpful information to aid taxpayer ers in the preparation of form 1065.
in the preparation of Form 1040 and Sche- W:CAR:MP:FP:F:CD Tax Form or In-
dules C. W:CAR:MP:M:T:M Tax Form or 1040 SCH SE 24334P Each struction
Instruction 01/2001 No Previous Issue
Instructions for Schedule SE, 1065 B SCH
1040 SCH D 24331I Each Self-Employment Tax K-1 26141W Each
01/2001 No Previous Issue Contains helpful information to aid taxpayer 2001 Min Supply For Late Filers
Instructions for Schedule D, Capital in the preparation of Form 1040 and Sche- Partner's Share of Income (Loss) From
Gains and Losses dules SE. W:CAR:MP:M:T:M Tax Form an Electing Large Partnership -
Contains helpful information to aid taxpayer or Instruction Instructions Sch K-1
in the preparation of Form 1040 and Sche- This item is the accompanying instructions
dule D. W:CAR:MP:M:T:M Tax Form or 1040 SS 26341Y Each
to Form 1065-B Schedule K-1, Partner's
Instruction 2001 Min Supply For Late Filers
U.S. Self-Employment Tax Return Share of Income (Loss) From An Electing
Large Partnership.
1040 SCH E 24332T Each (including the Additional Child Tax
Credit for Bona Fide Residents of Puerto W:CAR:MP:FP:F:CD Tax Form or In-
Instructions for Schedule E, Rico) struction
Supplemental Income and Loss Special Instruction for Filing form 1040SS
Instructions fpr Form 1040 Sch E. for Persons Self-Employed in the Northern
W:CAR:MP:M:T:MI Tax Form or Instruc- Mariana Islands. W:CAR:MP:FP:F:I Tax
tion Form or Instruction
T-5
1065 B 25982P Each 1099 DIV 27978B Each 1099 Q 32260M Each
2001 Min Supply For Late Filers 2002 No Previous Issue 2002 No Previous Issue
Instructions for Form 1065B (U.S. Return Instructions for Form 1099 DIV instructions for form 1099 q
of Income for Electing Large Instructions for form 1099-DIV Whats New for 2002 - Recent legislation
Partnerships) W:CAR:MP:FP:F:M Tax Form or Instruc- expanded the definition of a qualified tuition
This item is the accompanying instructions tion program to include programs established
to Form 1065-B, U.S. Return of Income for and maintained by private eligible educa-
Electing Large Partnerships. 1099 G 27979M Each tional institutions. Consequently, the re-
W:CAR:MP:FP:F:CD Tax Form or In- 2002 No Previous Issue porting of earnings from qualified state
struction Instructions for Form 1099 G tuition programs was moved from Box 5 of
Instructions for form 1099-G the 2002 Form 1099-G, CertainGovernment
1065 SCH K-1 11396N Each
Payments, to a new form, Form 1099-Q,
2001 Min Supply For Late Filers Qualified Tuition Program Payments (Under
tion
Instructions for Form 1065 Schedule K-1 Section 529). W:CAR:MP:M:T:M Tax
Instructions for Form 1065 Schedule K-1. 1099 GEN- Form or Instruction
struction ERAL 27976F Each 1099 R & 5498 27987M Each
2001 No Previous Issue 2002 No Previous Issue
1065 SUPP 17190F Each General Instructions for Forms 1099, Instructions for Form 1099 R and 5498
01/1978 Min Supply For Late Filers 1098, 5498 and W-2G Instructions for 1099R & 5498
Instructions for Schedule J (Form 1041) This product contains general instructions W:CAR:MP:FP:FP:M Tax Form or In-
Supplimental Instructions for Form 1065 - concerning Forms 1099,1098,5498, struction
Partnership Return. OP:FS:M:T Tax Form andW2-G and separate specific instructions
or Instruction are available for each item. 1099 S 27988X Each
OP:FS:FP:F Tax Form or Instruction 2002 No Previous Issue
1066 64231R Each Instructions for Form 1099 S
2001 Min Supply For Late Filers 1099 INT & OID27980N Each Instructions for form 1099 S
Instructions for Form 1066 2002 No Previous Issue W:CAR:MP:FP:F:M Tax Form or Instruc-
These instructions assist filers of form 1066 Instructions for Forms 1099 INT and OID tion
to report the income, deductions, and gains General Instructions used by the public.
and losses from the operation of a real es- 1116 11441F Each
OP:FS:FP:F:M Tax Form or Instruction
tate mortgage investment conduit (REMIC). 2001 Min Supply For Late Filers
W:CAR:MP:FP:F:CD Tax Form or In- 1099 LTC 27981Y Each Instructions for Form 1116
struction Instructions on the use and filing of Form
1116, Computation of Foreign Tax Credit.
Instructions for Form 1099 LTC
1098 27977Q Each W:CAR:MP:FP:F:I Tax Form or Instruction
2002 No Previous Issue Instructions for form 1099-LTC
Instructions for Form 1098 W:CAR:MP:FP:F:M Tax Related Public
Instructions for form 1098 Use 1118 10905I Each
W:CAR:MP:FP:F:M Tax Form or Instruc- 02/2002 Destroy Prev Issues Upon Rec
tion 1099 MISC 27982J Each Instructions for Form 1118
2002 No Previous Issue Contains helpful information to aid taxpayer
1098 E & T 27990J Each Instructions for Form 1099 MISC in the preparation of Form 1118.
2001 No Previous Issue Instructions for 1099 Misc (2000) W:CAR:MP:FP:F:C Tax Form or Instruc-
instructions for forms 1098 E and 1098 W:CAR:MP:FP:F:M Tax Form or Instruc- tion
T tion
Instructions for Form 1098-E & 1098 -T 1120 & 1120A 11455T Each
OP:FS:FP:F:M Tax Form or Instruction 1099 MSA & 2001 Min Supply For Late Filers
5498 MSA 27983U Each Instructions for Form 1120 and 1120A
1099 A & C 27991U Each 2002 No Previous Issue Contains helpful information to aid taxpay-
2002 No Previous Issue Instructions for Form 1099 MSA and ers in the preparation of Form 1120 &
Instructions for Forms 1099 A and C 5498 MSA 1120A. Catnum for Form 1120 A is 11456E.
Instructions for forms 1099-A & 1099-C W:CAR:MP:FP:F:CD Tax Form or In-
Instructions for form 1099-MSA and 5498-
W:CAR:MP:FP:FPM Tax Form or Instruc- struction
MSA (2000) W:CAR:MP:FP:FP:M Tax
tion
Form or Instruction 1120 F 11475L Each
1099 ALL 11409F Each
1099 OID
2001 Min Supply For Late Filers Instructions for Form 1120-F
Instructions for Form 1099 Series, 1098, SUPP 27888W Each Contains helpful information for the prepa-
5498, 1096, and W-2G 1971 Min Supply For Late Filers ration of Form 1120-F.
Contains helpful information to help in the Supplemental Instructions for Holders W:CAR:MP:FP:F:C Tax Form or Instruc-
preparation of the Form 1099 Series, 1098, of Certificates of Deposits, Bonus tion
5498, 1096, and W-2G. Saving Plans, and other Deposit
W:CAR:MP:FP:F:M Tax Form or Instruc- Arrangements 1120 FSC SCH
tion OP:FS:M:WADC Tax Form or Instruction P 28470W Each
1099 B 64171A Each Instructions for Schedule P (Form
2002 Destroy Prev Rev. Immediately 1099 PATR 27984F Each 1120-FSC)
Instructions for Form 1099 B 2002 No Previous Issue Instructions for Form Schedule P Form
These are general instructions for reporting Instructions for Form 1099 PATR 1120-FSC.The instructions for for Form
Real Estate transactions on Form 1099-B Instructions for form 1099 PATR 1120-fsc Sch P for 2001 have been com-
(Catnum 14411V). W:CAR:MP:FP:F:M Tax Form or Instruc- bined with the form. The result is a 4-page
W:CAR:MP:FP:F:M Tax Form or Instruc- tion product. OP:FS:FP:F:C Tax Form or In-
tion struction
T-6
1120 FSC 11532V Each 1120 S SCH 2210 63610I Each
2001 Min Supply For Late Filers K-1 11521O Each 2001 Min Supply For Late Filers
Instructions for Form 1120-FSC 2001 Min Supply For Late Filers Instructions for form 2210
This is an instruction for preparing Form Instructions for Form 1120 S Sch K-1 Helpful instructions used to assist taxpayers
1120-FSC For Reporting any U.S. Income Instructions to help filers in filling out Form in filling out form 2210. OP:FS:FP:F:I Tax
of a Foreign Sales Corporation. 1120S Sch K-1. W:CAR:MP:FP:F:CD Tax Form or Instruction
W:CAR:MP:FP:F:C Tax Form or Instruc- Form or Instruction
tion 2220 64293P Each
1120 S 11515K Each 2001 Min Supply For Late Filers
1120 IC DISC 11476W Each 2001 Min Supply For Late Filers Instructions for Form 2220
2001 Destroy Prev Issues Upon Rec Instructions for Form 1120-S This item is used by corporations, tax-ex-
Instructions for Form 1120-IC-DISC This instructions provide helpful information empt organizations, and private foundations
This item is used to assist and instruct filers to those people who file Form 1120-S. to assist in filing Form 2220.
of Form 1120-IC-DISC. Form 1120-IC-DISC W:CAR:MP:FP:F:CD Tax Form or In- W:CAR:MP:FP:F:C Tax Form or Instruc-
is an information return filed by interest struction tion
charge domestic international sales copro-
rations (IC-DISCs), former DISCs and for- 1120 SCH PH 10826K Each 2290 27231L Each
mer IC-DISCs. W:CAR:MP:FP:F:C Tax 2001 Min Supply For Late Filers 07/2001 Min Supply For Late Filers
Form or Instruction Instructions for Form 1120 Schedule PH Instructions to Form 2290
This schedule is used to figure personal Item is used to instruct filers of Form 2290.
1120 L 11485H Each holding company tax. Form 2290 is used to report and pay the tax
2001 Min Supply For Late Filers W:CAR:MP:FP:F:C Tax Form or Instruc- imposed on heavy highway vehicles.
Instructions for Form 1120-L tion W:CAR:FP:MP:F:M Tax Form or Instruc-
Contains helpful information for taxpayers tion
in preparing Form 1120L. 1120 SF 14988X Each
W:CAR:MP:FP:F:C Tax Form or Instruc- 12/2001 Min Supply For Late Filers 2290 SP 30489H Each
tion Instructions for Form 1120-SF 07/2001 Min Supply For Late Filers
Separate instruction for Form 1120-SF Instrucciones para la Forma 2290sp
1120 ND 11508V Each
W:CAR:MP:FP:F:C Tax Form or Instruc- Item is used to instruct filers of form 2290
tion sp. Form 2290 SP is used to report
Instructions For Form 1120-ND
and pay the tax imposed on heavy highway
This item is used to complete Form 1120 1128 61752V Each vehicles. OP:FS:FP:F:M Tax Form or In-
ND Return for Nuclear Decommissioning 04/2000 Destroy Prev Issues Upon Rec struction
Funds and Certain Related Persons. Instructions for Form 1128
W:CAR:MP:FP:F:C Tax Form or Instruc- Instructions to Form 1128 is to clarify who 2441 10842K Each
tion must file Form 1128 to request a change in 2001 Min Supply For Late Filers
their annual accounting period. These in- Instructions for Form 2441
1120 PC 64537I Each
2001 Min Supply For Late Filers structions also give more specifice informa- Instructions for Form 2441 is used to assist
Instructions for Form 1120-PC tion concerning code section regulations. filers of the Form 2441 to claim child and
Instructions for filling out Form 1120-PC. OP:FS:FP:F:C Tax Form or Instruction dependent care credit.
W:CAR:MP:FP:F:C Tax Form or Instruc- W:CAR:MP:FP:F:I Tax Form or Instruction
1139 20631X Each
tion
1120 REIT 64243J Each Instructions for Form 1139 2553 49978N Each
2001 Min Supply For Late Filers These instructions have become a separate 10/2001 Min Supply For Late Filers
Instructions For Form 1120 REIT item and not part of the base form.Give in- Instructions for Form 2553
Form 1120-REIT, U.S. Income Tax Return structions on completing Form 1139 for re- To be filed by qualifying small business
for Real Estate Investment Trusts, is used questing quick refund by corporations(other corporations to make the election pre-
to report the income, gains, losses, de- than S corporations). OP:FS:FP:F:C Tax scribed by Sec. 1372. Prescribing in-
ductions credits, and to figure the income Form or Instruction structions are IT-IRC 1372, Regs. Sec.
tax liability of real estate investment trusts 1.372-2 OP:FS:FP:F:D Tax Form or In-
(REIT) as defined in section 856.
2106 64188V Each struction
Instructions for Form 2106 2555 11901A Each
Instructions for filing Form 2106, Employee 2001 Min Supply For Late Filers
1120 RIC 64251J Each Business Expenses. Instructions for Form 2555
2001 Min Supply For Late Filers W:CAR:MP:FP:F:I Tax Form or Instruction These instructions assist filers of Form 2555
Instructions for Form 1120-RIC to exclude a limited amount of foreign
Instructions for filling out form 1120-RIC earned income and to claim the housing
(US Income Tax Return for Regulated In- 2119 18038W Each exclusion or deduction.
vestment Companies). This status notice is 1997 Min Supply For Late Filers W:CAR:MP:FP:F:I Tax Form or Instruction
reissued to correct the Disposal In- Instructions for Form 2119
structions. W:CAR:MP:FP:F:C Tax Form These instructions are used to assist filers
or Instruction of Form 2119. Use Form 2119 to report the 2555 EZ 14623P Each
sale of your main home. If you replaced 2001 Min Supply For Late Filers
1120 S SCH D 64419L Each YOUR MAIN HOME, USE Form 2119 to Instructions for Form 2555EZ
2001 Min Supply For Late Filers postpone all or part of the gain. Form 2119 Helpful instructions for fillers using Form
Instructions for Form 1120S Schedule D is also used by people who were age 55 or 2555EZ W:CAR:MP:FP:F:I Tax Form or
Contains helpful information used to fill out older on the date of sale to elect a one-time Instruction
Form 1120 Sch D. OP:FS:FP:F:CD Tax exclusion of the gain on the sale.
Form or Instruction T:FP:F:I Tax Form or Instruction
T-7
2848 11981U Each 4684 12998Z Each 5307 11833J Each
Instructions for Forms 2848 Instructions for Form 4684 Instructions for Form 5307
This item contains general instructions for This item instructs filers of form 4684 to re- Instructions for Form 5307 for a sponsor
using and preparing Form 2848. port gains and losses from casualties and adopting a master or prototype Employee
W:CAR:MP:FP:F:M Tax Form or Instruc- thefts. W:CAR:MP:FP:F:I Tax Form or Benefit Plan. The form must be approved
tion Instruction by the National Office or a key District Of-
fice which has approved the use of Form
3115 63215H Each 4720 13023Z Each 5307 for a particular plan. (It is NOT to be
05/1999 Min Supply For Late Filers 2001 Min Supply For Late Filers used for collectively bargained plans.)
Instructions for Form 3115 Instructions for Form 4720 W:CAR:MP:FP:F:C Tax Form or Instruc-
These instructions are needed to assist the Contains helpful information to aid taxpayer tion
public in filling out Form 3115. in preparation of Form 4720.
OP:FS:FP:F:C Tax Form or Instruction W:CAR:MP:FP:F:CD Tax Form or In- 5310 49984R Each
struction 06/1997 Destroy Prev Issues Upon Rec
3468 12277P Each Instructions for Form 5310
2001 Min Supply For Late Filers 4797 13087T Each Contains helpful information used to fill out
Instructions for Form 3468 2001 Min Supply For Late Filers Form 5310. T:FP:F:C Tax Form or In-
Contains helpful information to aid taxpayer Instructions for Form 4797 struction
in preparation of Form 3468. Contains helpful information to aid taxpay-
W:CAR:MP:FP:F:CD Tax Form or In- ers in preparing Form 4797, which is used 5310 A 12899J Each
to report the sale or exchange of trade or 06/1997 Destroy Prev Issues Upon Rec
struction
business property; depreciable and amor- Instructions for Form 5310-A
tizable property; oil, gas, geothermal, or Instructions for Form 5310-A.
3520 23068I Each
other mineral properties; section 126 prop- PC:FP:F:C Tax Form or Instruction
Ammended Return to Report erty, and the involuntary conversion of trade
or business property and capital assets held 5329 13330R Each
Transactions with Foreign Trusts and 2001 Min Supply For Late Filers
Receipt of Certain Foreign Gifts in connection with a trade or business or a
transaction entered into for profit. The Form Instructions for Form 5329
To report transactions to and from foreign Contains helpful information for filling out
trusts and also large gifts or bequest from is also used to report the disposition of
form 5329. Prescribing instructions: Sec.
a foreign source. W:CAR:MP:FP:F:C Tax other non- capital assets, the recapture of
6058, 219, 408 and 409 of the IR code.
Form or Instruction section 179 expense deductions for part-
ners and S corporation shareholders from
3520 A 25096U Each pr W:CAR:MP:M:T:M Tax Form or In-
2001 Min Supply For Late Filers struction 5330 11871X Each
Instructions for Form 3520-A 03/2002 Destroy Prev Issues Upon Rec
Form 3520-A is filed by the trustee of the 5227 13228E Each
foreign trust. Form 3520-A is the annual in- Instructions for Form 5330, Return of Initial
formation return of a foreign trust with at Excise Taxes Related to Employee Benefit
least one U.S. owner. Plans. W:CAR:MP:FP:F:C Tax Form or
in preparation of Form 5227.
W:CAR:MP:FP:F:C Tax Form or Instruc- Instruction
tion
struction 5471 49959G Each
3800 10622Q Each
5300 10932P Each
2001 Min Supply For Late Filers Instructions for Form 5471
09/2001 Destroy Prev Issues Upon Rec These instructions are to assist anyone fill-
Instructions for Form 5300 ing out Form 5471. OP:FS:FP:F:C Tax
New, separate instructions for Form 3800 General information to request a determi-
(General Business Credit). Form or Instruction
nation letter from the IRS for the qualifica-
W:CAR:MP:FP:F:CD Tax Form or In- tion of a defined benefit or a defined
struction 5500 13502B Each
contribution plan, and the exempt status of 2001 Destroy Prev Issues Upon Rec
any related trust. W:CAR:MP:FP:F:C Tax Instructions for Form 5500
4562 12907Y Each
Form or Instruction
2001 Min Supply For Late Filers Contains helpful information for filling out
Instructions for Form 4562 and filing Form 5500.
5300 SCH Q 22189C Each W:CAR:MP:FP:F:C Tax Form or Instruc-
The instructions provide helpful information 08/2001 Destroy Prev Issues Upon Rec
to taxpayers filing Form 4562. tion
Instructions for Schedule Q (form 5300)
W:CAR:MP:FP:F:C Tax Form or Instruc- The information requested on Schedule Q 5500 EZ 63264C Each
tion (Form 5500) relates to the manner in which 2001 Destroy Prev Issues Upon Rec
your plan satisfies certain qualification re- Instructions for form 5500-EZ
4626 64443L Each quirements relating to minimum partic- Helpful instructions used by one-participant
2001 Destroy Prev Issues Upon Rec ipation, coverage and nondiscrimination. pension benefit plans when filing out form
Instructions for Form 4626 W:CAR:MP:FP:F:C Tax Form or Instruc- 5500-EZ. W:CAR:MP:FP:F:C Tax Form
This item contains instructions for filers of tion or Instruction
Form 4626. Corporations must file it if their
taxable income or (loss) before the net op- 5303 11795G Each 5500 SCH B 13513I Each
erating loss (NOL) deduction when com- 07/1998 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
bined with your adjustments and tax Instructions for Form 5303 Instruction for Form 5500 Sch B
preference items (including the ACE adjust- Item contains helpful information to be used Schedule B (Form 5500) must be filed in
ment) totals more than the lesser of: (a) by the taxpayer in the preparation of Form conjunction with employee benefit plans
$40,000, or (b) your allowable exemption 5303, Application for Determination for Col- which are subject to minimum funding
amount. OP:FS:FP:F:C Tax Form or In- lectively-Bargained Plans. standards. W:CAR:MP:FP:F:C Tax Form
struction OP:FS:FP:F:C Tax Form or Instruction or Instruction
T-8
5713 12040A Each 8027 61013P Each 8275 R 14317I Each
11/2001 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers 02/2002 Min Supply For Late Filers
Instructions for Form 5713 Instructions for Form 8027 Instructions for Form 8275-R
Instructions to help tax payers filing Form These are instructions for Form 8027. Filing instructions for Form 8275-R
5713. W:CAR:MP:FP:F:C Tax Form or OP:FS:FP:F:M Tax Form or Instruction W:CAR:MP:FP:F:I Tax Form or Instruction
Instruction
8038 49974V Each
5735 20920T Each 01/2002 Destroy Prev Issues Upon Rec 8283 62730R Each
10/2000 Min Supply For Late Filers Instructions for Form 8038
Instructions for Form 5735 These instructions are used by the public
Product use by taxpayers filing Form 5735. when filling out form 8038. The form pro-
OP:FS:FP:F:C Tax Form or Instruction vides information about tax exempt bond Contains helpful information used to fill out
issues. The form is required due to the new Form 8283. OP:FS:FP:F:I Tax Form or
6198 50013J Each TEFRA Law. OP:FS:FP:F:CD Tax Form Instruction
2001 Min Supply For Late Filers or Instruction
Instructions for Form 6198 8390 13861V Each
Instructions for completion of Form 6198. 8038 G 63774D Each 2001 Min Supply For Late Filers
W:CAR:MP:FP:F:I Tax Form or Instruction 11/2000 Destroy Prev Issues Upon Rec Instructions for Form 8390
Instructions for Form 8038G Instructions for Filing Form 8390.
Instructions for filing Form 8038-G, Infor- OP:FS:FP:F:C Tax Form or Instruction
6251 64277P Each mation Return for Tax-Exempt Govern-
2001 Min Supply For Late Filers mental Bond Issues, Under Section 149(e). 8582 64294A Each
Instructions for Form 6251 OP:FS:FP:F:CD Tax Form or Instruction 2001 Destroy Prev Issues Upon Rec
Instructions for filling Form 6251 (alterna- Instructions for Form 8582
tive Minimum Tax on individuals. Additional Instructions to help taxpayers file Form
information for more details in Pub 909. 8038 T 30066E Each 8582-Passive Activity Loss Limitations
W:CAR:MP:FP:F:I Tax Form or Instruction 01/2002 Min Supply For Late Filers OP:FS:FP:F:I Tax Form or Instruction
Instructions form 8038 t
Under section 148(F),interest on a state or 8582 CR 64649B Each
6251 SUPP 27884E Each local bond is not tax exempt unless the is- 2001 Min Supply For Late Filers
1980 Min Supply For Late Filers suer of the bond rebates to the United
Supplemental Instructions for 1980 Instructions for Form 8582 CR
States on Form 8038-T arbitrage profits
Alternative Minimum Tax Computation earned from investing proceeds of the bond Contains essential information needed in
OP:FS:M:WADC Tax Form or Instruction in higher yielding nonpurpose invest- the preparation of Form 8582-CR.
ments. W:CAR:MP:FP:F:CD Tax Form W:CAR:MP:FP:F:I Tax Form or Instruction
or Instruction
6406 24501W Each
09/2001 Destroy Prev Issues Upon Rec 8082 62051N Each 8606 25399E Each
Instructions for Form 6406 01/2000 Destroy Prev Issues Upon Rec 2001 Min Supply For Late Filers
The purpose of this form is to provide a Instructions For Form 8082 Instructions for Form 8606
short form for amending a plan on which a This is a separate Instruction for Form The information in this item is helpful in
favorable determination letter has been is- 8082. T:FP:F:CD Tax Form or Instruction completing Form 8606, regarding IRA con-
sued under the Employee Retirement In- tributions. W:CAR:MP:FP:F:I Tax Form
come Security Act of 1974 (ERISA). The or Instruction
determination letter issued in response to 8233 22663B Each
requests submitted on this form will address 12/2001 No Previous Issue 8615 28914R Each
only the effect of the amendment on the Instructions for Form 8233 2001 Min Supply For Late Filers
qualification of the plan and not the quali- General Instructions on compensation for Instructions for Form 8615
fication of the entire plan after amendment. dependent personal services paid to non-
Instructions for Form 8615 Tax for Children
See Rev. Proc. 81-19, 1981-1 C.B. 689. resident alien students, professors, teach-
under age 14 Who Have Investment In-
W:CAR:MP:FP:F:C Tax Form or Instruc- ers, and researchers. OP:FS:FP:F Tax
tion Form or Instruction come of More Than $ 1,400
OP:FS:FP:F:I Tax Form or Instruction
6765 13701S Each 8264 61960X Each
2001 Min Supply For Late Filers 09/2001 Destroy Prev Issues Upon Rec 8621 10784P Each
Instructions for Form 6765 Instructions for Form 8264 12/2000 Destroy Prev Issues Upon Rec
Use Form 6765 to figure and claim the This Item gives taxpayers instructions on Instructions For Form 8621
general business credit for increasing the how to use the corresponding form. Instructions For Form 8621. In general, a
research activities of a trade or business W:CAR:MP:FP:F:CB Tax Related Public U.S. person must file Form 8621 for each
and to claim the orphan drug credit Use tax year in which the U.S. personowns
W:CAR:MP:FP:F:CD Tax Form or In- stock in a PFIC. OP:FS:FP:F:C Tax Form
struction 8275 62063F Each or Instruction
8023 24987I Each Instructions for Form 8275 8697 10703K Each
09/1997 No Previous Issue Instructions for filers of Form 8275, which 03/1998 Destroy Prev Issues Upon Rec
Instructions for Form 8023, Elections is used to disclose items or positions, ex- Instructions for Form 8697
Under Section 338 for Corporations cept those taken contrary to a regulation,
Form 8697 is used to figure the interest due
Making Qualified Stock that are not otherwise adequately disclosed
or to be refunded under the look-back
The purpose of Form 8023 is to permit on a tax return for purposes of avoiding
elections to be made under section 338 for certain penalties. It can also be used for method of section 460 (b) (3) certain long-
a corporation (the target corporation) if the disclosures relating to the preparer penal- term contracts entered into after February
purchasing corporation has made a quali- ties for understatements due to unrealistic 28, 1986. T:FP:F:I Tax Form or Instruc-
fied stock purchase (QSP) of the target positions or disregard of rules. tion
corporation. T:FP:F:C Tax Form or In- W:CAR:MP:M:T:M Tax Form or Instruc-
struction tion
T-9
8804 8805 8849 20468I Each 8865 26053N Each
8813 10393W Each 04/1997 Destroy Prev Issues Upon Rec 2001 No Previous Issue
2001 Min Supply For Late Filers Instructions for Form 8849 Information Return for Certain Foreign
Instructions for Forms 8804, 8805, and partnerships, Transfers to Foreign
Instructions for Form 8849. T:FP:F:M Tax
8813 Persons, and Interests in
Form or Instruction Use Form 8865 to report the information
This item gives instructions to filers of
Forms 8804, 8805, and 8813 to pay and required under section 6038(reporting with
report section 1446 withholding tax based 8850 24833J Each respect to controlled foreign partnerships.
on effectively connected taxable income al- 11/1998 Min Supply For Late Filers W:CAR:FP:F:CD Tax Related Public Use
locable to foreign partners. Related Catalog Instructions for F-8850, Work
numbers are: (Form 8804) 10077T, (Form Opportuntity and Welfare-to-Work
8805) 10078E, and (Form 8813) 10681H. Credits
8866 26332N Each
W:CAR:MP:FP:F:C Tax Form or Instruc- 01/1999 No Previous Issue
tion Employers use Form 8850 to pre-screen Instructions for Form 8866
and to make a written request to a SESA to This item is the accompanying instructions
8810 10357E Each certify an individuasl as a member of a tar- to Form 8866, Interest Computation Under
2001 Min Supply For Late Filers geted group for purposes of qualifying for the Look-Back Method for Property Depre-
Instructions for Form 8810 the work opportunity credit. For the work ciated Under the Income Forecast Method.
Form 8810 is used by closely held corpo- OP:FS:FP:F:CD Tax Form or Instruction
rations and personal service corporations to opportunity credit, use this form only for in-
figure the amount of any passive activity dividuals who begin work for the employer
loss or credit for the current tax year and after September 30, 1997, and before July 8872 30584F Each
the amount of losses and credits from pas- 1, 1998. OP:FS:FP:F:CD Tax Form or 07/2000 Min Supply For Late Filers
sive activitiesallowed on the corporation's Instructions for Form 8872
tax return. W:CAR:MP:FP:F Tax Form or Instruction
Separate Instructions to be used when filing
Instruction Form 8872 OP:FS:FP:F:C Tax Form or
8853 24188L Each
Instruction
8828 14075L Each 2001 Min Supply For Late Filers
11/1998 Min Supply For Late Filers Instructions for Form 8853 8873 31661R Each
Instructions for Form 8828 Use Form 8853 to report general informa- 2001 No Previous Issue
This item is used to instruct filers of Form Instructions for Form 8873
8828 to report and figure the recapture of tion about your medical savings accounts
MSAs), to figure your MSA deduction, and Instructions for Form 8873.
the Federal subsidy if a home was either
sold or otherwise disposed of. to figure your taxable distributions from W:CAR:MP:FP:F:I Tax Form or Instruction
OP:FS:FP:F:CD Tax Form or Instruction MSAs. OP:FS:FP:F:I Tax Form or In-
struction 9779 (SP) 22198N Each
8829 15683B Each 06/1997 No Previous Issue
8854 24874E Each Business Enrollment Form Completion
Instructions for Form 8829 02/2002 Destroy Prev Issues Upon Rec Instructions (Spanish)
These are new separate instructions to be Instructions foro Form 8854 Business instructions on how to enroll in the
used with Form 8829. (Expatriation Information Statement) Electronic Federal Tax Payment System
W:CAR:MP:FP:F:I Tax Form or Instruction (EFTPS) in spanish. OP:ETA:O:F Tax
Instructions for Form 8854 Form or Instruction
8839 23077T Each 9783 (SP) 22199Y Each
2001 Min Supply For Late Filers 06/1997 No Previous Issue
Instructions for Form 8839 8862 25343K Each Indivdual Taxpayer Enrollment Form
If you paid qualified adoption expenses you 11/2000 Destroy Prev Issues Upon Rec Completion Instructions (Spanish)
may be able to claim the adoption credit. Instructions for Form 8862 Indivdual instructions on how to enroll in the
Use Form 8839 to figure the amount of your Electronic Federal Tax Payment System
Instructions for Form 8862. (EFTPS) in spanish. T:S:C:F Tax Form
credit. W:CAR:MP:FP:F:I Tax Form or
Instruction OP:FS:FP:F:I Tax Form or Instruction or Instruction
T-10
Form Letters/
Electronic Overlays
Letters
19 (SC/SP) 40004C Each 64 (SC/SP) 40034Q Each 101 (SC/SP) 40061X Each
Acknowledge receipt of payment with Penalties and Interest Explained Notice of Discrepancy found by State
explanation (Spanish Version) (Spanish) Unemployment Insurance Agency on
Letter 19(SC/SP) requests the taxpayer to Letter responding to taxpayer's letter about Form 940 (Spanish)
Choice of facsimile, hand or stamped sig-
complete the furnished forms, since a sep- bill, explaining that it represents a penalty
nature and choice of title to be determined
arate return is required for each quarter. or interest charge provided by law. by service center. Region will strip in title
D:R:R:E Tax Related Public Use R:R:Q Tax Related Public Use and facsimile signature if requested. Letter
101 (SC/SP) is the Spanish version of letter
21 (SC/SP) 40006Y Each 86 (SC/SP) 40044M Each 101(SC) and informs the taxpayer of a dis-
01/1982 Destroy Prev Issues Upon Rec 03/1984 Destroy Prev Issues Upon Rec crepancy found on Form 940 PR.
Form Letter-Total Taxable wages paid Item Referred To Another Jurisdiction- D:R:R:E Tax Related Public Use
during quarter omitted on Form 941 T/P And Receiving Office Advised.
(Spanish) (Spanish) 105 (SC/SP) 62191Y Each
Letter 21 (SC/SP) requests information from Space provided for signature of Chief, Tax- 08/1984 Destroy Prev Issues Upon Rec
the employer to determine total wages taxpayer Assistance Section; hand or stamped Taxpayer Disallowance of Claim Letter
able under FICA paid to employees during signature to be determined by using office. Letter serving as legal notification to T/P
quarter. (Repros stock at EADC). Region will strip in facsimile signature, if that adjustment claim has bee n disallowed.
D:R:R Tax Related Public Use
D:R:R:E Tax Related Public Use requested. Letter 86(SC/SP) is the Spanish
version of Letter 86(SC). R:R:E General 106 (SC/SP) 40066A Each
29 (SC/SP) 40011R Each Admin Public Use 10/1982 Destroy Prev Issues Upon Rec
12/1981 Destroy Prev Issues Upon Rec Legal Notice - Partial Rejection of Claim
No Response to Previous 95 (SC/SP) 40052M Each Letter 106 (SC/SP) is the Spanish version
Correspondence (Spanish) 01/1982 Destroy Prev Issues Upon Rec of Letter 106(SC). D:R:R:I Tax Related
Letter 29(SC/SP), follow-up letter to tax- Inquiry Received-Return cannot be Public Use
payer asking to reply to previous inquiry. located (Spanish version)
(Repros stock in EADC) D:R:R:E Tax Re- Choice of facsimile, hand or stamped sig- 136 (SC/SP) 40081P Each
lated Public Use nature and choice of title to be determined 03/1984 Destroy Prev Issues Upon Rec
by service center. Region will strip in title Notification to taxpayer that FICA (social
31 (SC/SP) 40013N Each and facsimile signature if requested. Letter security) tax was possibly reported and
01/1982 Destroy Prev Issues Upon Rec paid in error
95 (SC/SP) is the Spanish version of letter
Two Returns Filed-Explanation Space provided for service center choice
95(SC) and requests the taxpayer for more of facsimile, hand, or stamped signature of
Requested (Spanish) information to locate a return. D:R:R:I Tax the Chief, Taxpayer Assistance Section.
Choice of facsimile, hand or stamped sig- Related Public Use Region will strip in facsimile signature, if
nature and choice of title to be determined requested. This letter explains to the tax-
by service center. Region will strip in title 96 (SC/SP) 61927M Each payer that an agency of the government of
and facsimile signature if requested. Letter 06/1984 Destroy Prev Issues Upon Rec the Commonwealth of Puerto Rico should
31 (SC/SP) requests and explanation for Letter acknowledging receipt of taxpayer not report and pay social security tax to the
two returns being filed and is the spanish inquiry IRS. R:R:E Tax Related Public Use
version of Letter 31 (SC). D:R:R:I Tax Letter 96(SC/SP) is the Spanish version of
Related Public Use Letter 96(SC). Space provided for signature 138 (SC/SP) 40085H Each
of the Chief, Taxpayer Assistance Section. 04/1982 Destroy Prev Issues Upon Rec
41 (SC/SP) 40014Y Each D:R:R:E Tax Related Public Use Request for more information because
01/1982 Destroy Prev Issues Upon Rec of discrepancy in Form 941 (Spanish)
Form Letter - more than one return for 99 (SC/SP) 40058A Each Facsimile signature required. Region will
strip in Letter 138 requests verification of
same period with same E. I. number 03/1984 Destroy Prev Issues Upon Rec
Form 941, Employee Quantity Federal tax
(Spanish) Request for Wage Info. from Employer return because it disagrees with Schedule
Choice of facsimile hand or stamped sig- after Report to IRS F7010 from SSA A, Form 941. This is the Spanish version
nature and choice of title to be determined (Spanish) of Letter 138(SC) R:R Tax Related Public
by Service Center. Region will strip in title Facsimile signature required. Region will Use
and facsimile signature if reguested. Letter strip in Letter 99 requests Employee Wage
41 (SC/SP) is the Spanish version of Letter Information, Form 5039 and is the Spanish 143 (SC/SP) 40092W Each
41(SC) and requests and explanation for version of Letter 99(SC). D:R:R:E Tax 03/1984 Destroy Prev Issues Upon Rec
more than one return for same period with Related Public Use T/P Advised Return
the same employer identification no. Incomplete-Signature, Improper Forms,
100 (SC/SP) 40059L Each Schedules Incomplete (Spanish)
D:R:R:I Tax Related Public Use
02/1982 Destroy Prev Issues Upon Rec Letter advising taxpayer that we have re-
47 (SC/SP) 40020C Each Incomplete Form 941c. Returned for ceived tax form and need additional infor-
mation in order to complete action on it.
02/1988 Destroy Prev Issues Upon Rec correction (Spanish)
R:R:E Tax Related Public Use
Letter Requesting info in order to locate Choice of facsimile, hand or stamped sig-
missing tax return or verify liability for nature and choice of title to be determined 147 (SC/SP) 40094S Each
taxes (Spanish) by service center. Region will strip in title 04/1981 Destroy Prev Issues Upon Rec
Letter requesting a taxpayer to recheck re- and facsimile signature, if requested. This Spanish form letter Notifying taxpayer
cords and send us correct information to letter is the Spanish version of Letter that only one E.I. Number is permitted
identify the business return filed, or to ex- 100(SC) and requests information to proc- (Spanish)
plain if a return was not required. (Repros ess or incomplete Form 941c. Space provided for appropriate salutation.
stocked at EADC) R:R:T Tax Related D:R:R:E Tax Related Public Use Choice of facsimile hand, or stamped sig-
Public Use nature, and choice of title to be determined
by the Service Center. Region will strip in
title, and facsimile signature if one is re-
quired. R:R:E Tax Related Public Use
L-1
Letters
153 (SC/SP) 40101W Each 525 A (SC) 28389M Each 569 (DO) 40248G Each
Claim for Refund, Credit, or Abatement 30 Day Letter (Test in PSC of Appeals Claim Disallowance Letter
of FICA Tax Incomplete Form 12203) This letter advises taxpayer of full or partial
Choice of facsimile, hamd or stamped sig- This is a 30 day letter to notify taxpayers disallowance, and how to justify it if they do
nature and choice of title to be determined not agree with the findings. Form letter is-
of the resolution of their case. The taxpayer
by service center. Region will strip in title sued to notify taxpayer of Service determi-
and facsimile signature if requested. Letter may offer new information, appeal, or pay
the taxes owed. OP:C:A:C:E Tax Related nation on their claim for refund. The 9-2000
153 (SC/SP) is the Spanish version of letter revision updates the letter to reflect the new
153(SC). It is a request to taxpayer, for ad- Public Use
Publication 3498, The Examination Proc-
ditional information to support a request for
531 (DO) 40222A Each ess. OP:EX:CS:SCP Tax Related Public
an adjustment in tax. D:R:R:E Tax Re-
lated Public Use 03/1999 Destroy Prev Issues Upon Rec Use
Notice of Deficiency
168 (SC/SP) 40104D Each Notice to taxpayer of a deficiency in tax.
570 (DO) 40252O Each
Commissioner's name should be stripped in
Penalty Eliminated or Decreased Examination Report (Claim Allowed in
by regions before printing. District Director's
Letter thanking taxpayer for telling us why Full)
signature should be stamped in after print- This letter notifies taxpayer that his claim for
return was filed late, or estimated tax was ing. OP:EX:CS:M Tax Related Public Use
underpaid. Repros issued to EADC. refund has been allowed.
R:R:Q Tax Related Public Use CP:CO:SC:E Tax Related Public Use
178 (SC/SP) 40113O Each

555 (DO) 40234S Each 590 (DO) 40261Z Each
Request for Additional Information Re: Reconsideration After Statutory Notice No change Letter (Without
Claim Form 843 (Spanish) Letter used to inform taxpayer that infor- Complimentary Paragraph)
Letter 178 (SC/SP) requests additional in- mation submitted after issuance of statutory This form was revise to add Social Security
formation before processing the claim for notice was not sufficient to change tax li- and Employer Indentification Number. This
the specified tax and period and is the ability, or information resulted in supple- letter informs taxpayers that IRS has com-
spanish version of Letter 178(SC). (Repros mental report. CP:CO:SC:E Tax Related pleted their examination of his or her tax
stock at EADC) R:R:T Tax Related Public Public Use return(s) and that no changes are neces-
Use sary. OP:EX:CS:SCP Tax Related Public
556 (DO) 40238K Each Use
239 (SC/SP) 40138J Each 09/1984 Destroy Prev Issues Upon Rec
01/1982 Destroy Prev Issues Upon Rec Acknowledgement of Protests, 621 (DO) 40279F Each
Scrambled SSN Clarification (Spanish) 11/1986 Destroy Prev Issues Upon Rec
Correspondence and Requests for
Choice of facsimile, hand or stamped sig- Selective Response to Request for
nature and choice of title to be determined Interviews
Letter used to acknowledge protests, cor- Prompt Assessment
by service center. Region will strip in title
and facsimile signature if request. Letter respondence, and requests for interview or This letter is used in reply to taxpayer's re-
239 (SC/SP) is the spanish version of Letter hearing which are received by the District quest for Prompt Assessment after it has
239(SC) and ask the taxpayer to complete Director. This revision is the result of the been determined that the return or returns
Form SS-5. D:R:R:I Tax Related Public one level of appeal announced in the Dep- be accepted without examination or contact
Use uty Commissioner's teletype of August 24, with the taxpayer. This letter is now a fillable
pdf. S:C:CP:RC Tax Related Public Use
1978, to be effective October 1, 1978.
252 (SC/SP) 61477N Each CP:CO:SC:E Tax Related Public Use
Requesting Verification of Names on 565 (DO) 40241H Each
622 (DO) 63336L Each
Business Tax Returns 07/1977 Destroy Prev Issues Upon Rec
Space provided for appropriate salutation. Reply to Request for prompt audit
Choice of facsimile, hand or stamped sig- Request for Additional Information To be used in instances where taxpayers
nature and choice of title to be determined Letter 565(DO) requests additional infor- other than fiduciaries of estates of dece-
by service center. Region will strip in title mation from the taxpayer to enable IRS to dents and corporations contemplating dis-
and facsimile signature if requested. complete the examination of his return. solution request prompt audit. Fillable pdf
D:R:R:E Tax Related Public Use CP:CO:SC:E Tax Related Public Use at publish.no.irs.gov. S:C:CP:RC Tax
Related Public Use
313 (SC/SP) 40171U Each 566 (SC/CG) 27225H Each
04/1982 Destroy Prev Issues Upon Rec 03/1999 No Previous Issue 626 (DO) 40281R Each
Letter notifying taxpayer of proposed Service Center ICL Letter 06/1977 Destroy Prev Issues Upon Rec
late Federal Tax deposit penalty This letter is sent to taxpayer who are hav- Release Executor of Personal Liability -
Letter 313(SC/SP) is the spanish version ing a particular tax return examined. It is Estate Tax
of letter 313(SC). Space provided for ser- requesting additional documentation from Letter 626(DO) (6-77) replaces form L-118
vice center's choice of signature. Region
the taxpayer. OP:C:A:C:E Tax Related (Rev. 10-74). This form revised to clear up
will strip in facsimile signature, if requested.
The letter is sent to the taxpayer who may Public Use language and convert to new numbering
not have made Federal Tax deposits in system. OP:EX Tax Related Public Use
sufficient amounts when due. D:R:R Tax 566 F (SC) 29101Q Each
Related Public Use 03/2000 No Previous Issue
Initial Contact Letter 630 (DO) 40289B Each
509 (DO) 40212E Each This letter is sent to a taxpayer, because 10/1977 Destroy Prev Issues Upon Rec
10/1989 Destroy Prev Issues Upon Rec they claimed the same child or children that Follow-up on a Tentatively Allowed
Form Letter - Balance Due Letter After some other taxpayer did when applying for Credit
Adjustment the Earned Income Credit. Revised to cover situation where no evi-
Letter to taxpayer requesting balance of tax W:CP:RC:EX Tax Related Public Use dence of credit or where partial payment
liability after an adjustment is made. received. OP:EX Tax Related Public Use
CP:CO:C Tax Related Public Use
L-2
Letters
645 (DO) 40293J Each 728 (DO) 10738B Each 898 (DO) 40345A Each
04/1992 Destroy Prev Issues Upon Rec 05/1999 No Previous Issue 04/1980 Destroy Prev Rev. Immediately
No Change - After Statutory Notice accounts outstanding - payment request 15-30 Day Letter-Statement of Proposed
Issued This letter can be generated using the Inte- Adjustments
This letter issued to advise a taxpayer that grated Collection System. This letter sup- This letter informs the taxpayer that an ad-
his return has been accepted as filed as a ports the Delinquent Return Investigation
justment of his tax liability may be neces-
result of additional information submitted Program. OP:CO:C:FP Tax Related Pub-
after a statutory notice has been issued. lic Use sary. The taxpayer is informed what to do
This revision is to provide a TP's SSN/EIN. if he does accept or does not accept our
Available and fillable at publish.no.irs.gov. 729 (DO) 40327E Each findings. The revision is made to include
S:C:CP:S:T Tax Related Public Use 09/1986 Destroy Prev Issues Upon Rec minor language changes. This letter sup-
Requesting Delinquent Return ports the Examination-Excise Tax Program
686 (DO) 40303U Each Letter sent to T/P prior to issuing a Courtesy CP:EX:ST:E Tax Related Public Use
07/2001 Destroy Prev Issues Upon Rec Investigation. This letter can be generated
Extension of Time for Certain Actions from the ICS system. CP:CO:C:FP Tax 900 (RO) 62219P Each
Letter used in field offices to grant the tax- Related Public Use 07/1985 Destroy Prev Issues Upon Rec
payer an extension of time to submit infor- Letter-Statutory Notice
mation requested for Examination of Tax 751 (DO) 40330B Each Letter notifies taxpayer of a deficiency de-
Return. This letter is has been reinstated 11/1989 Destroy Prev Issues Upon Rec
termination for an estate and gift tax case.
7-2001 and is now a fillable PDF. Additional Information RE: Corporation
Used to request current name and address Simplified procedures provided by the Tax
S:C:CP:PS:EMIS Tax Related Public Use
of corporate taxpayer, date of incorporation, Court may be used if the disputed amount
names and addresses of registered agent, is not more than $10,000 in any one year.
691 (DO) 40305Q Each whether or not the franchise has been re- 19. A handwritten signature is required.
07/1977 No Previous Issue voked and any other information that is rel- C:AP:PT Tax Related Public Use
Payment Inquiry Letter evant to a proper disposition of a TDA.
This form will be used in situations where CP:CO Tax Related Public Use 902 (DO) 61976H Each
a taxpayer contacts the Audit Division after 06/1986 Destroy Prev Issues Upon Rec
receipt of an examination report and in- 894 (RO) 40356H Each Notice of Deficiency
quires about the method of payment. (Fac- 03/1999 Destroy Prev Issues Upon Rec Notice to taxpayer of a deficiency in tax.
simile signature and title required. Each Notice of Deficiency Commissioner's name and issuing official's
District to determine whose signature to be Letter 894(RO) is used to notify the tax- signatures should not be stripped in by re-
used for that District. CP:CO:SC:E Tax payer and his representatives of deficien-
gions before printing but should be affixed
Related Public Use cies in his income tax as required by law.
Replaces Letter 893 (RO). A handwritten when letter is being prepared for issuance.
692 (DO) 40307M Each signature is required. C:AP:FS Tax Re- See IRM 4463.3 for signing instructions.
02/2001 Destroy Prev Issues Upon Rec lated Public Use EX:Q:Q Tax Related Public Use
Request for Consideration of Additional
Findings 895 (DO) 40357S Each 903 (DO) 10737Q Each
Used to reply to taxpayer upon consider- 05/1992 Destroy Prev Issues Upon Rec 06/1997 No Previous Issue
ation of additional information submitted af- Notice of Deficiency letter to employer who has not complied
ter issuance of examination report. This Notice to taxpayer of a deficiency in tax. with the law to deposit social security ...
revision is the result of changes recom- Commissioner's name and issuing official's Letter 903 explains more fully the alterna-
mended to improve the collection of ad- signatures should not be stripped in by re- tives that can be taken if the taxpayer does
vance payments of deficiencies. gions before printing but should be affixed not comply. It also further emphasizes the
OP:EX:CS:SCP Tax Related Public Use when letter is being prepared for issuance. seriousness of noncompliance. A handwrit-
See IRM 4463.3 for signing instructions. In
ten signature is required.
this revision a paragraph has been added
692 (SC/SP) 28922R Each to explain possible additional interest per CP:CO:C:FP Tax Related Public Use
04/2000 No Previous Issue IRC 6621(c) S:C:CP:RC:F Tax Related
Additional Information (Spanish Version) Public Use 905 (DO) 11011N Each
Letter 692(SP)(SC) is being produced to 07/1977 No Previous Issue
allow our spanish speaking Taxpayers the 896 (DO) 40358D Each Letter Notifying Taxpayer of Partial
opportunity to receive Tax information is 05/1992 Destroy Prev Issues Upon Rec Refund Claim Disallowance
their own languge. Notice of Deficiency This is a form letter used if a certified notice
CP:C:A:CP:E@BSC Tax Related Public Notice to taxpayer of a deficiency in tax. of disallowance is to be issued to a tax-
Use Commissioner's name and issuing official's payer. CP:EX:LS:SCP Tax Related Pub-
signatures should not be stripped in by re- lic Use
693 (DO) 40310J Each gions before printing but should be affixed
07/1987 Destroy Prev Issues Upon Rec when letter is being prepared for issuance. 906 (DO) 14978B Each
Reply to Request for Reconsideration of See IRM 4463.3 for signing instructions. 06/2000 Destroy Prev Issues Upon Rec
Assessment This revision is because a paragraph has Certified Claim Disallowance Letter
Letter used to notify the taxpayer that been added to explain possible additional
This letter explains an examination claim
his/her submitted information is being con- interest per IRC 6621(c) CP:EX Tax Re-
sidered. CP:CO:SC:E Tax Related Public lated Public Use disallowance. OP:EX:CS Tax Related
Use Public Use
897 (DO) 40359O Each
725 (DO) 40324X Each 05/1981 Use/Issue Prev Issue First 907 30915W Each
10/1982 Destroy Prev Issues Upon Rec Claim Invitation Letter 08/2000 Destroy Prev Issues Upon Rec
Meeting Scheduled with Taxpayer Taxpayer is notified that our preliminary re- Request to Extend Statute(EO)
This letter describes the meeting's purpose view of his return shows he may have paid Letter 907 is sent to request the taxpayers
and identifies the specific records the tax- more tax than he owes. It is suggested to consent to extend the statute of limitation
payer is to bring to the meeting. This letter the taxpayer that he file a claim on Form period. This letter is for Exempt Organiza-
can be electronically generated from the 843 by the date shown on the letter. Sup- tion use only. T:EO:E:PR:P Tax Related
ICS system. CP:CO:C:FP Tax Related ports the Exam-Excise tax program. Public Use
Public Use CP:EX:ST:E Tax Related Public Use
L-3
Letters
907 (DO) 12650C Each 916 (DO) 62367A Each 928 30757A Each
Request to Extend Statute No Consideration of Claim Request to Extend Statute(EO)
Letter 907 is used as a cover letter when This letter is used to tell taxpayer why their Letter 928 is sent as a follow-up to Letter
requesting a consent. This letter must be claim for a refund has been denied, and 907 requesting return of executed consent.
sent with all consents. how to further pursue the matter. Letter 928 will be programmed for inclusion
CP:EX Tax Related Public Use
OP:EX:CS:SCP Tax Related Public Use into System 990 DOS and ROSWorkeen-
917 (DO) 61979O Each ters. This letter is for Exempt Organization
07/1977 Destroy Prev Issues Upon Rec use only. T:EO:E Tax Related Public Use
909 (DO) 63552N Each
Reply to taxpayers Request for
06/1986 Destroy Prev Issues Upon Rec Reconsideration of Claim
Inquiry as to How Valuation of Letter 917 (DO) notifies the taxpayer that 928 (DO) 40371W Each
Corporation Stock was Determined we have received his request for reconsid- 08/1987 Destroy Prev Issues Upon Rec
Letter to estate or donor asking for specific eration of his claim and that we cannot take Follow-up Letter to Form Letter 907(DO)
information on how valuation of corporate further action on it for the reason give. Requesting Return of Executed Consent
stock was determined, reported on estate, CP:EX Tax Related Public Use This is a follow-up letter to Letter 907 (DO).
gift tax return. OP:EX:E:D Tax Related CP:CO:SC:E Tax Related Public Use
Public Use 921 (DO) 40364H Each
04/1999 Destroy Prev Issues Upon Rec 929 30759W Each
910 (DO) 63537Y Each Form Letter - Report Transmittal 08/2000 Destroy Prev Issues Upon Rec
06/1986 Destroy Prev Issues Upon Rec Unagreed Case, Partnership, Fiduciary, Transmittal to Taxpayer of Copy of
Letter to Secure Information Regarding & Small Business Corporation Signed Consent Forms(EO)
Valuation of Partnership This form letter is used to transmit unagreed Letter 929 is sent as a transmittal letter to
cases by Examination. The Restructuring
Letter is used to request information to help provide the taxpayer with a copy of signed
Act, Section 3504 requires explanation of
determine if the valuation of the partnership consent forms. This letter is for Exempt
entire Exam process on any first audit re-
interest reported is acceptable. Supports port. OP:EX:CS:M Tax Related Public Organization use only. T:EO:E:PR:P Tax
the Exam Estate Tax Program Use Related Public Use
CP:EX:ST:E&G Tax Related Public Use
922 (DO) 40365S Each 929 (DO) 40373S Each
913 (RO) 15858S Each Combination Examination/Report Transmittal to Taxpayer of Copy of
09/1995 Destroy Prev Issues Upon Rec Transmittal Letter Signed Consent Forms (872 or 872-G)
Closing Letter - Agreed Cases This transmittal letter is used by the District Enclosed with Letter 929 (DO) (7/77) is a
This Form Letter is used to notify a taxpayer Office to notify the taxpayer of the exam- copy of the indicated consent form for the
that their case is being closed. A handwrit- ination report which shows adjustments taxpyers records. CP:EX Tax Related
ten signature is required. C:AP:FS Gen- agreed to for estate tax cases. Supports the Public Use
eral Admin Public Use Examination Estate and Gift Tax Program
CP:EX:ST:E&G Tax Related Public Use 930 (DO) 40376Z Each
914 (RO) 21855T Each 08/1984 Destroy Prev Issues Upon Rec
09/1995 Destroy Prev Issues Upon Rec Form Letter advising Taxpayer there is
Closing Letter - Agreed Cases
923 (DO) 40366D Each
not Liability for Tax Indicated
This Form Letter is used to notify a taxpayer This letter will used by Examination and
Letter Extending Time to File Protest
that their case is being closed. A handwrit- Taxpayer is notified that the 30-day period Collection personnel during an examination
ten signature is required. C:AP:FS Tax has elapsed for filing a protest to the tax of a Federal tax return which results in the
Related Public Use adjustment proposed by our examiner. The taxpayer not being liable for the stated tax.
05-92 revision has not been ok'd continue Supports the Examination Excise Tax Pro-
915 (DO) 62712V Each to use previous issue. CP:EX Tax Re- gram. CP:EX:ST:E Tax Related Public
09/2000 Destroy Prev Issues Upon Rec lated Public Use Use
Letter to Transmit Examination Report
This letter explains adjustments in amount 924 (DO) 40367O Each 937 30760X Each
of tax. This revision reflects change in ex- 01/1979 Destroy Prev Issues Upon Rec 08/2000 Destroy Prev Issues Upon Rec
cess penalty amount as reflected in IRM No Consideration Letter on Abatement Transmittal Letter For Power of Attorney
Code Section 6673(a)(1)(c). The 4-2000 Claim-Excise and Employment Taxes Letter 937 transmits copies of correspond-
revision adds language requiring both sig- Letter informs taxpayer(s) of reason(s) why ence addressed to taxpayers to represen-
natures to indicate agreement for joint re- abatement claim was disallowed and tax tatives when a Power of Attorney is on file.
was assessed. This revision also reflects
turns. The 9-2000 revision updates to reflect T:EO:E Tax Related Public Use
new appeals procedure. Supports the Ex-
the New Publication 3498, The Examination
amination Employment Tax Program. 937 (DO) 40383O Each
Process. OP:EX:CS:SCP Tax Related CP:EX:ST:ET Tax Related Public Use
Public Use 11/1992 Destroy Prev Issues Upon Rec
925 (DO) 40368Z Each Transmittal Letter for Power of Attorney
915 B (DO) 12052S Each 07/1977 Use/Issue Prev Issue First Letter transmitting to representative a copy
12/1994 No Previous Issue Notification that Letter Requesting of correspondence addressed to taxpayer
30-Day Bankruptcy letter Prompt Assessment of Income Tax has when Power of Attorney is on file. Revised
This letter is needed to provide specific in- been received in accordance with recommended changes
formation which would not violate the auto- Facsimile signature of District Director re- from Notice Clarity. (i.e., K 937(DO)
matic stay when a taxpayer is in quired. Fiduciary informed that (1) our file CG(Rev. 9-92) CP:EX Tax Related Public
bankruptcy. CP:EX:CS:MI Tax Related contains no returns for decedent that would Use
Public Use be subject to prompt assessment, or (2) we
have no record of receiving the returns re-
ferred to. CP:EX Tax Related Public Use
L-4
Letters
939 (DO) 26861V Each 962 (DO) 40396R Each 969 (RO) 40402K Each
Reopening Letter Thirty-Day Letter (Fiduciary) Letter Transmitting Agreement Form
This letter is used to notify the taxpayer of Used to notify the taxpayer after examina- Non-Docketed Case
the examination of their books and records. tion of fiduciary tax returns of belief that an Used to send agreement form to taxpayer
Information that has been developed since adjustment of tax liability is necessary and or his representative for signature. A hand-
the last examination may affect their tax li- informs the taxpayer of options available. written signature is required.
ability. OP:EX:CS:AP Tax Related Public This revision is the result of the one level C:AP:PT Tax Related Public Use
Use of appeal announced in the Deputy Com-
missioner's teletype of August 24, 1978, to 970 (RO) 40403V Each
941 (DO) 62467B Each be effective October 1, 1978. Protest pro- 09/1982 No Previous Issue
11/1989 Destroy Prev Issues Upon Rec cedures outlined in the third paragraph are Form Letter - Conference Invitation
Letter, Returns Remittance to Taxpayer changed in accord ance with tax law IRC Docketed Case
Letter 941(DO) is used by District Offices to #601.105(d). Remaining text is identical to Letter offers taxpayer a hearing to discuss
return an unacceptable or unnecessary re- that in the previous L-962. CP:EX Tax the possibility of settling docketed case
mittance to taxpayers. It is being revised to Related Public Use without trial. Letter 970(RO) reinstated with
incorporate recommendations of the corre- 9/82 revision and to be used instead of
spondence study. CP:CO:C:FP Tax Re- 964 (DO) 40397C Each 970-A (RO) now obsoleted. A handwritten
lated Public Use 07/2000 Destroy Prev Issues Upon Rec signature is required. C:AP:PT Tax Re-
Income Tax Filing Requirements lated Public Use
950 (DO) 40390D Each This letter is used in the returns compliance
09/2000 Destroy Prev Issues Upon Rec program for individual income tax. This let- 971 (RO) 40405R Each
30 Day Letter-Straight Deficiency or ter has been revised to reflect RRA'98 and 07/1993 Destroy Prev Rev. Immediately
Over-Assessment Type 1 Conference use in nonfiler strategy. OP:EX:CS Tax Letter Advising No Settlement Reached
Case Related Public Use - Docketed Case
This letter is sent on unagreed field exam- This letter is used to notify a petitioner that
ination cases for changes in procedural 965 (RO) 17052Q Each no settlement has been reached and that
rules for filing written protests. This letter 07/1993 Destroy Prev Issues Upon Rec the case has been referred to Counsel for
is used for various types of tax, some of Conference Letter Nondocketed Case trial preparation. Letter 971-A (RO) (Rev.
which (employment excise) are not under To inform the taxpayer that an informal 12-80) has been obsoleted and Letter 971
Tax Court jurisdiction. The 4-2000 revision Conference has been scheduled as per (RO) (Rev. 7-93) should be used in its
adds language requiring both signatures to their request. Also, what they should do if place. A handwritten signature is required.
indicate agreement for joint returns. The they plan to introduce new evidence, or be C:AP:FS Tax Related Public Use
9-2000 revision updates this letter to reflect represented. This revision updates letter
the new Publication 3498, The Examination and changes "hearing" to "conference". A 972 (RO) 63060I Each
Process. OP:EX:CS:SCP Tax Related handwritten signature is required. 11/1985 Destroy Prev Issues Upon Rec
Public Use C:AP:FS Tax Related Public Use Letter Informing Taxpayer Their Case
Has Been Referred to Appeals Office
950 B (DO) 12053D Each 966 (RO) 61981A Each This letter acknowledges receipt of taxpay-
09/2000 Destroy Prev Issues Upon Rec 07/1993 Destroy Prev Issues Upon Rec ers request for a conference and informs
30-Day Bankruptcy Letter Conference Letter Nondocketed Case them that a mutually satisfactory confer-
This letter is needed to provide specific in- Notifies taxpayers of scheduled conference ence date can be arranged. A handwritten
formation which would not violate the auto- date on tax cases used by circuit riding signature is required. C:AP:PT Tax Re-
matic stay when a taxpayer is in conferees for cases in cities where there is lated Public Use
bankruptcy. This letter is used to transmit not an Appeals Office. This revision updates
letter and changes word "hearing" to "con- 977 (DO) 40411V Each
unagreed examination reports. The 4-2000
ference". A handwritten signature is re- 10/1984 Destroy Prev Issues Upon Rec
revision adds language requiring both sig-
quired. C:AP:FS Tax Related Public Use Questionnaire on Alimony & for
natures to indicate agreement for joint re-
turns. The 9-2000 revision updates the Exemptions
letter to reflect the new Publication 3498, Letter 977(DO)is a letter to a third party to
967 (RO) 40400O Each
determine whether or not a dependency
The Examination Process. 07/1993 Destroy Prev Issues Upon Rec
OP:EX:CS:SCP Tax Related Public Use claim is shown on another person's return.
Letter Transmitting Consent Extending
Period of Limitation
This letter is mailed to taxpayers with con- 978 (DO) 40412G Each
955 (DO) 40392Z Each
sent form to sign. This revision updates let-
ter to reflect current changes. A handwritten Notice of Inadequate Records
30 Day Letter - Straight Deficiencies of
signature is required. C:AP:FS Tax Re- Letter serving as inadequate records notice
Both Deficiencies and Overpayments
lated Public Use which includes description of exact records
Type I Conference Cases - Income, Estate
and Gift Tax. CP:EX Tax Related Public required and penalties for failure to keep
968 (RO) 40401Z Each
Use records. CP:EX Tax Related Public Use
Letter Transmitting Executed Copy of
Consent to Taxpayer 979 (DO) 40413R Each
This letter is used to return copies of con- 02/1987 Destroy Prev Issues Upon Rec
sents to taxpayers after acceptance for the Inadequate Record Notice
Commissioner. This letter is typed the same Letter serving as inadequate records notice,
time as Letter 967(RO). This Revision re- requesting follow-up statement of corrective
flects current editorial changes. Handwritten action from taxpayer within 6 months.
signature is required. C:AP:FS Tax Re- CP:EX Tax Related Public Use
lated Public Use
L-5
Letters
980 (DO) 40414C Each 1008 (DO) 40442U Each 1031 (DO) 40466E Each
Notice of Levy Against Insurance Cash Appointment Letter After Notice of Third Party Inquiry - Alimony
Loan Value Deficiency Letter is to be used to request information
Letter 980 (DO) is mailed to insurance This letter is used to schedule appointments for a third party regarding the receipt of ali-
companies as a follow up to a levy on the after Notice of Deficiency. CP:EX Tax mony. CP:EX Tax Related Public Use
cash loan value of a taxpayer's life insur- Related Public Use
ance policy. A handwritten signature is re- 1038 (DO) 40470M Each
quired. CP:CO:C:FP Tax Related Public 1010 (DO) 40444Q Each 01/1985 Destroy Prev Issues Upon Rec
Use 07/1977 Destroy Prev Issues Upon Rec Response to Inquiries About Release of
Informants' Claim Rejection Letter Federal Tax Lien
987 (DO) 40421R Each This letter is used to reject informants' claim
07/2001 Destroy Prev Issues Upon Rec This letter responds to inquiries concerning
for reward giving specific reasons for our release of notices of Federal tax lien when
Notification Letter - Agreed Income Tax decision. Letter revised to provide more
Change Cases the person has established a proper inter-
meaningful information to the informant
Letter notifying taxpayer that revenue est. CP:CO Tax Related Public Use
and, therefore, reduce the amount of addi-
agent's report on income tax audit changes
tional correspondence necessitated by us- 1039 (DO) 40472I Each
has been reviewed and accepted. This re-
ing the previous revision. CP:EX General 05/1992 Destroy Prev Issues Upon Rec
vision was made to include TP's SSN/EIN.
S:C:CP:PS:EMIS Tax Related Public Use Admin Public Use Extension Granted to Replace
1014 (DO) 40447X Each Unvoluntarily Converted Property
07/1977 No Previous Issue This letter is used to notify the taxpayer that
992 (DO) 40427F Each he has been granted an extension of time
08/1997 Destroy Prev Issues Upon Rec Letter to Taxpayer Advising him of the
reasons for Suspended Action on his tax to replace involuntarily converted property.
No-Change Letter
Return Examination Revised to clarify the form so that taxpayers
Form letter used to inform the taxpayer that
Letter advising taxpayer of suspended ac- will not misconstrue the granting of an ex-
recent examination of returns have been
accepted as filed. CP:EX:CS Tax Related tion on return. CP:EX Tax Related Public tension as qualification of the involuntary
Public Use Use conversion under IRC Article 1033. More
explicit instructions to the taxpayer may al-
1001 (DO) 40436Q Each 1020 (DO) 40453B Each low for fewer follow- up by the Internal Re-
07/1977 Destroy Prev Issues Upon Rec 04/1999 Destroy Prev Issues Upon Rec venue Service. This revision was written to
Motor Vehicle Registration Information Correspondence and Interview provide clearer instructions to the taxpay-
Used by RO's to secure third party infor- Examination ers. CP:EX Tax Related Public Use
mation to locate, verify title or place a valu- Letter advising taxpayer of status of the
ation on taxpayer equity in motor vehicles. examination, or necessary action needed to 1040 (DO) 62420S Each
CP:CO:C:FP General Admin Public Use complete examination. CP:EX Tax Re- 07/1999 Destroy Prev Issues Upon Rec
lated Public Use Letter Requesting Creditor to verify
information supplied by Taxpayer
1002 (DO) 40437B Each 1022 (DO) 40456I Each Request is made under the authority of
07/1991 Destroy Prev Issues Upon Rec 05/1992 No Previous Issue section 7602 of the IRC. Can be generated
Notification Letter Agreed Audit Inadequate Records Notice Follow-up
Changes as part of the ICS system. Also request
This form letter is needed to follow-up in-
This form is issued to the taxpayer after form 12470, which is also authority under
adequate records notices in the field.
adminstrative action by Audit on agreed section 7602 of the IRC.
change cases involving partnerships, fidu- OP:CO:C:FP Tax Related Public Use
ciaries, and small business corporations. 1024 (DO) 40458E Each
This form has been reinstated with Revision 07/1989 Destroy Prev Issues Upon Rec
1052 (DO) 40483P Each
date (Rev. 07-91) Supports general exam- Letter 1024 (DO) 10/2001 Destroy Prev Issues Upon Rec
ination programs. CP:EX:CS:WMS Tax This letter is to notify taxpayers that their Notification of Possible IRS Check to
Related Public Use returns, after further consideration, were Verify Maintenance of Required Records
accepted as filed. CP:EX:CS:SCP Tax and Filing Reports
1004 (DO) 40438M Each
Related Public Use This letter apprises the taxpayer of the Fi-
07/1977 Destroy Prev Issues Upon Rec nancial Recordkeeping and Currency and
Transmittal of Proof of Claim to 1025 (DO) 64410Q Each Foreign Transactions Reporting Act of
Taxpayer 11/1989 Destroy Prev Issues Upon Rec 1970. It also lists the categories of taxpay-
This letter is used to reansmit copy of proof
Letter of Protest ers under IRS jurisdiction with respect to the
of claim filled injudicial proceedings when
Letter 1025 is sent to Protesting Taxpayer administrative provisions of the regulations.
immediate or jeopardy assessment is in-
so it can be completed as indicated. The S:C:CP:RC:F Tax Related Public Use
cluded. CP:CO:C:SP Tax Related Public
Use signature of only one spouse does not
make a protest inadequate there fore the 1057 (DO) 40487H Each
1005 (DO) 40439X Each block to request both signatures is deleted. 01/1978 Destroy Prev Issues Upon Rec
05/1992 Destroy Prev Issues Upon Rec Remaining text is identical to that in the Form Letter Requesting Form 940 and
Deficiency Letter in Bankruptcy & previous L-1025. CP:EX Tax Related Other Delinquent Form(s)
Receivership Cases Public Use Letter to employer requesting information
This letter is used in cases involving pro- regarding Form 940. Choice of facsimile,
ceedings under the Bankruptcy Act or other 1029 (DO) 12496Y Each hand, or stamped signature and title to be
type of proceedings under State Laws in- 08/1990 Destroy Prev Issues Upon Rec determined by the District. CP:CO Tax
volving debtors and decendents. Signed by Letter requesting information on a
Related Public Use
District Director, name of Commissioner is property lien
typed or stamped. For this revision para- Letter can be generated by the Integrated
graphs have been eliminated and wording Collection System. This letter is used to
has been changed for clarity. CP:EX Tax support the Seizure and Sale program.
Related Public Use CP:CO:C:FP Tax Related Public Use
L-6
Letters
1058 (DO) 40488S Each 1125 (DO) 13620Y Each 1175 (DO) 40565U Each
Form Letter-Final Notice Reply Within 30 Transmittal of Examination Report Form Letter and Request for Deferment
Days To inform preparer about proposed penalty, of Collection of Income Tax
Letter 1058(DO) is mailed to taxpayer by and transmitting a waiver form and in- Letter is used when taxpayer, in response
structions. Supports an Exam preparer to a request for payment of tax, indicates
certified mail to notify them of their unpaid
penalty. CP:EX:CS:SCP Tax Related he is in Military Service and requests an
taxes and that the Service intends to levy Public Use extension of time for payment under a Mili-
to collect the amount owed, if it is not paid
tary deferment. CP:CO Tax Related
within 30 days. This letter is required by IRC 1130 (DO) 40530D Each Public Use
6331 before we levy, unless collection is in 10/1989 Destroy Prev Issues Upon Rec
jeopardy. Will be generated as part of the Contact Letter for TCMP Returns 1176 (SC) 40566F Each
ICS system. OP:CO:C:FP Tax Related This is a contact letter for office examination 03/1988 Destroy Prev Issues Upon Rec
Public Use returns in Phase III, Cycle 6 (Individual Re- Requesting Additional Information From
turns) or TCMP. This letter is revised so that Exempt Organizations.
1085 (DO) (C) 61096Q Each it can be used by office audit concerning the This letter advises the filer that a $10 a day
01/1991 Destroy Prev Issues Upon Rec examination of all tax returns. penalty will be charged unless and expla-
30-Day Letter Proposed 6020 (B) CP:EX:CS:SCP Tax Related Public Use nation of reasonable cause and the re-
Assessment quested forms are returned within 30 days
Notifies a taxpayer of a proposed 6020(B) of date of the letter. NOTE: Repros not is-
1153 (DO) 40545C Each sued to ANSC, MSC, and OSC.
assessment, and is a continuous version of 03/1993 Destroy Prev Issues Upon Rec
Letter 1085(SC). CP:CO:C:FP Tax Re- T:R:R:R Tax Related Public Use
10-Day Notification Letter, 100% Penalty
lated Public Use Proposed Against Filer for Corporation 1195 (DO) 40586X Each
This letter requests the filer to return Part 1 03/1978 No Previous Issue
1085 (DO) 40505S Each of the enclosed Form 2751, Proposed As- Acceptance Letter - Agreed Preparer
04/1988 Destroy Prev Issues Upon Rec sessment of 100% Penalty, if the assess- Penalty Case
30 Day Letter Proposed 6020(b) ment is agreed to; otherwise, IRS is to be Used to notify return preparer that penalties
Assessment contacted within 30 days. This revision was apply in agreed case examined. Facsimile,
This letter notifies a taxpayer of a proposed needed due to 100 % penalty name change hand or stamped signature to be deter-
6020(b) employment tax assessment and is mandated by executive task force on 100 mined by the District.
sent to taxpayers required to file Forms 940 % penalty. Change was approved by the
CP:EX:CS:SCP Tax Related Public Use
executive committee in 1/21/93. This letter
and 941. CP:CO:I:FP Tax Related Public
can be generated by the Automated Trust
Use Fund Recovery Penalty Program. 1204 (DO) 40592B Each
CP:CO:C:FP Tax Related Public Use
1095 (RO) 40516Z Each 06/1978 No Previous Issue
09/1982 Destroy Prev Issues Upon Rec No-Change Letter - Amendment
1154 (DO) 40547Y Each
This form letter relays to the taxpayer the
Conference Invitation Letter 03/1993 No Previous Issue
Offers taxpayer a hearing to explore possi- fact of our no-change examination and the
Notice of Protest of Trust Fund Recovery
bility of settling docketed case without a Penalty to be Forwarded to Appeals employer's agreement to amend. The 06/78
Letter 1154 DO is used to notify taxpayer date is correct. Choice of facsimile, hand,
trial. Supersedes Letter 1095(RO) (Rev.
that protest was received, considered, and or stamped signature to be determined by
09/78) and Letter 1095-A(RO) (Rev. 12/80)
found inadequate, and is being forwarded the district. CP:E:EP Tax Related Public
which is now obsolete. A handwritten sig- Use
nature is required. C:AP:PT Tax Related to Appeals. NOTE: Letter reinstated with a
4-89 Rev. date. The revision to incorporate
Public Use
name change of 100-percent penalty was 1216 (DO) 40601B Each
mandated by executive task force on 100- 10/1989 Destroy Prev Issues Upon Rec
1096 (DO) 23207X Each Contact Letter for TCMP Corporation
percent penalty and was approved by the
07/1977 No Previous Issue This is a notification letter of appointment
executive committee on 1/21/93 but was
Follow-up to Form 668-W never executed. CO:O:SP Tax Related for TCMP returns which are randomly se-
This letter is used to support the balance Public Use lected. This letter is revised so that it can
due account program. CP:CO:C:FP Tax be used by Field Audit concerning the ex-
Related Public Use 1155 (DO) 40551G Each amination of all tax returns.
03/1993 Destroy Prev Issues Upon Rec CP:EX:CS:CIA Tax Related Public Use
1112 (DO) 40525K Each Notice of Agreed Trust Fund Recovery
07/1999 Destroy Prev Issues Upon Rec Penalty
Title 31 Violation Notification Letter This letter confirms the taxpayers agree- 1220 (RO) 40602M Each
Letter advising taxpayer that our inspection ment of penalty assessment and advises 11/1986 Destroy Prev Issues Upon Rec
the taxpayer of billing soon. Revision to in- Letter Sending Stipulation to Taxpayer
of records shows violations of financial re-
corporate name change of 100-percent for Signature/Docketed Case
cordkeeping and reporting requirements of
penalty. Change was mandated by execu- Letter sending proposed stipulation - deci-
Public Law 91-508 and its regulations, giv- sion to taxpayer for review and return. A
tive task force on 100-percent penalty aand
ing 30 days in which to respond to letter. handwritten signature is required.
approved by executive committee on
S:C:CP:RC:F Tax Related Public Use 01-21-93. This letter supports the Balance C:AP:PT Tax Related Public Use
Due Accounts Program.
1120 (DO) 40526V Each CP:CO:C:FP Tax Related Public Use 1277 (RO) 40626W Each
No Change Letter - Preparer's Penalty 1156 (DO) 40553C Each Penalty Appeal Decision Letter
The Taxpayer is informed that the 07/1981 Destroy Prev Issues Upon Rec This letter informs taxpayer that his/her re-
preparer's penalties, under section 6694 Letter to Transmit "Change, No-Change" quest for penalty adjustment is either par-
and 6695 of the Internal Revenue Code, do Office Audit Examination Result tially accepted or fully denied. Letter may
not apply to the preparation of the tax re- Letter 1156 is used on Examinations that be used on both prepayment and postpay-
turn. CP:EX:CS:SCP Tax Related Public Resulted in Adjustments, but no change to ment cases. A handwritten signature is re-
Use the reported tax liability. CP:EX:E Tax quired. C:AP:PT Tax Related Public Use
Related Public Use
L-7
Letters
1278 (RO) 40627H Each 1346 (DO) 40663Z Each 1369 (RO) 40681V Each
Penalty Appeal Abatement Letter Examination Confirmation Letter and Letter-Determination that an
This new letter notifies the taxpayer that Examination Requirements. Organization is not a Private Foundation
his/her penalty abatement request has been Form used to notify taxpayers of scheduled This letter provides an IRC 501(c)(3) or-
appointments and indicate items that should
accepted and his/her account will be ad- ganization with an advance determination
be available when the examination is con-
justed as a result of the decision to abate ducted. CP:E:EP Tax Related Public Use by Appeals that it will be treated as a pub-
the penalty. A handwritten signature is re- licly supported organization during an ad-
quired. C:AP Tax Related Public Use vance ruling period. Handwritten signature
1363 (RO) 40674G Each required. Title to be determined by using
1285 22476C Each 09/1991 Destroy Prev Issues Upon Rec office. C:AP:FS Tax Related Public Use
06/2000 Destroy Prev Issues Upon Rec Notification of Partial Claim
Taxpayer Advocate Service Closing Disallowance
Letter This letter informs taxpayer that only part 1370 (RO) 40682G Each
This letter is sent to taxpayers from Tax- of his/her claim for refund has been al- 01/1980 No Previous Issue
payer Advocate Service(TAS)to inform lowed. An explanation of the taxpayer's ap- Notification By Appeals on various EO
them that TAS has handled their case and peal rights and relating procedures is also Matters
states the action taken to resolve the prob- included. A handwritten signature is re- This letter provides taxpayer with a notifi-
quired. C:AP:FS Tax Related Public Use
lem. This letter also closes out the TAS ac- cation of an Appeals decision on certain
tion. This letter should signed by the exempt organization issues. Handwritten
Taxpayer Advocate Service (TAS).This let- 1364 (RO) 40675R Each signature required. Title to be determined
ter does not have a suffix designation and 09/1991 Destroy Prev Issues Upon Rec by using office. C:AP:FS Tax Related
is for servicewide use. C:TA Tax Related Notification of Full Claim Disallowance Public Use
Public Use This letter informs taxpayer his/her claim for
an adjustment, to his/her tax has been dis- 1371 (RO) 40683R Each
1289 (DO) 62322N Each allowed in full. The appeals procedures 01/1980 No Previous Issue
10/1984 Destroy Prev Issues Upon Rec open to the taxpayer are briefly explained. Final Adverse Determination on IRC
Follow-up Appointment Letter A handwritten signature is required. 501(c)(3) Exempt Status
Letter used as a follow-up to Letter C:AP:FS Tax Related Public Use This new letter is a final adverse determi-
890(DO). CP:EX Tax Related Public Use nation issued by Appeals in accordance
1365 (RO) 40676C Each
with IRC 7428 to deny or revoke exempt
Letter-Determination of IRC 501(c)(3) status under IRC 501(c)(3). Handwritten
1342 (RO) 40660S Each
Exemption signature required. Title to be determined
10/1995 Destroy Prev Issues Upon Rec by using office. CC:AP Tax Related Pub-
This new letter notifies an organization of a
Denial Letter for IRC 6694(a) Preparer favorable IRC 501(c)(3) determination by lic Use
penalties Appeals and informs it that its file is being
This letter informs the tax return preparer returned to the key district for its foundation 1372 (RO) 40684C Each
that his/her appeal is denied, and states classification. Handwritted signature re- 04/1984 Destroy Prev Issues Upon Rec
what recourse is open to him/her. A hand- quired. Title to be determined by using of- Final Adverse Determination on
written signature is required. fice. C:AP:FS Tax Related Public Use Foundation Classification
C:AP:FS Tax Related Public Use This letter is a final adverse determination
1366 (RO) 40678Y Each issued by Appeals where the IRC 501(c)(3)
1343 30762T Each 04/1984 Destroy Prev Issues Upon Rec exemption status of an oranization is af-
08/2000 Destroy Prev Issues Upon Rec Letter-Favorable Exemption
fected by IRC 5008. Handwritten signature
Transmittal Letter - Form 872-A (EO) Determination other than Under IRC
501(c)(3) & 521 required. Title to be determined by using
Letter 1343 transmits signed copy of Form office. C:AP:PT Tax Related Public Use
This new letter notifies an organization of a
872-A to taxpayer and explains its use and favorable exemption determination by ap-
options. This letter is for Exempt Organ- peals other than under IRC (c)(3) and 521.
ization use only. T:EO:E:PR:P Tax Re- Handwritten signature required. Title to be 1373 (RO) 40685N Each
lated Public Use determined by using office. C:AP:PT Tax 01/1980 No Previous Issue
Related Public Use Final Adverse Determination of IRC 508
1343 (DO) 40661D Each This new letter is a final adverse determi-
10/1979 No Previous Issue 1367 (RO) 40679J Each nation letter issued by Appeals where the
Transmittal Letter - Form 872-A 04/1984 Destroy Prev Issues Upon Rec IRC 501(c)(3) exempt status of an organ-
This new letter transmits form 872-A "Spe- Letter-Favorable IRC 521 Determination ization is affected by IRC 508. A handwrit-
cial Consent to Extend the Time to Assess This new letter notifies an organization of a
ten signature is required. Title to be
Tax" to taxpayer and explains its use and favorable IRC 521 determination by Ap-
peals Division. Handwritten signature re- determined by using office. CC:AP Tax
options. CP:EX Tax Related Public Use Related Public Use
quired. Title to be determined by using
office. C:AP:PT Tax Related Public Use
1384 (DO) 40693N Each
1344 (DO) 40662O Each 09/2000 Destroy Prev Issues Upon Rec
10/1979 No Previous Issue 1368 (RO) 40680K Each Notice of Deficiency-Bankruptcy
Transmittal Letter - Form 872-T 04/1984 Destroy Prev Issues Upon Rec This letter is a notification to taxpayer that
This new letter transmit form 872-T "Notice Letter-Definitive Determination that an a deficiency (increase) in tax exists even
of Termination of Special Consent to Extend Organization is not a Private Foundation though the taxpayer is in a state of bank-
the Time to Assess Tax," to taxpayer and This new letter notifies an IRC 501(c)(3) ruptcy. The 9-2000 revision includes
explains its use and options. CP:EX Tax organization of an Appeals determination changes due to RRA 98.
Related Public Use that it is not a private foundation. Handwrit- OP:EX:CS:SCP Tax Related Public Use
ten signature required. Title to be deter-
mined by using office. C:AP:PT Tax
Related Public Use
L-8
Letters
1389 (DO) 40698Q Each 1478 (DO) 40743I Each 1721 (DO) 60098C Each
Special 30-Day Letter Letter Transmitting Examination Results Taxpayer Account Information
Letter notifying taxpayer that return has Letter will be used to implement an This transmittal form is used by front line
been adjusted because of tax shelter activ- office/correspondence Examination Pro- personnel in Taxpayer Service to record
ity, explaining appeal rights (30-day letter). gram. It will transmit examination results to taxpayer identifying information relevant to
Supports the Examination - Tax Shelters. the plan/trust. CP:E:EP Tax Related refund inquiries. The signature title line is
T:C:L:E Tax Related Public Use Public Use for Taxpayer Service Division. This letter
should only be ordered with electronic ov-
1399 (DO) 40703Y Each 1510 (DO) 40747A Each erlay styles 0001 or 0004.Originator has
07/1980 No Previous Issue 09/1984 Destroy Prev Issues Upon Rec requested this product be obsoleted. In
Letter to Inform Taxpayer of Technical 15 Day Information Letter
January, 1999 it will be available through
Advice Request Letter 1510(DO) notifies taxpayer that ad-
the IDRS Correspondex System.Gay Los-
To assure uniformity, the field agents will ditional information he/she was to provide
man 202-622-6602This product has been
use this letter to advise and request infor- has not been received by IRS.
obsoleted and issuperceded by L1721(c)
mation from the taxpayer as required in the CP:EX Tax Related Public Use
idrs correspondex. Per the Procedures
CFR. Choice of facsimile, hand, or stamped Notice Chief itis not to be reinstated. Los-
1624 (DO) 60069Z Each
signature to be determined by the District. man 2/4/99.THIS lette T:CO:O:A Tax Re-
CP:E:EP Tax Related Public Use lated Public Use
Contact Letter for TCMP Examination
1410 (DO) 40710N Each Letter notifies taxpayer that his/her Federal
Income Tax Return has been selected on 1722 (DO) 60099N Each
a random basis for examination.
(W-4 Program) Letter telling the Taxpayer Account Information Form
employee his/her Form W-4 has been Letter
accepted 1640 (DO) 60070A Each This letter is used to respond to written re-
This letter informs employees that their 06/1982 No Previous Issue quest for return information needed by tax-
Forms W-4 have been accepted without Letter of Suspensing Action payers for student loans, home loans social
change. This revision reflects changes Letter to notify taxpayers that his/her return services requirements, etc. The signature
made to Section 31.3402(f)(2)-1(g) of the will be suspensed pending an Appeals de- title line is for Taxpayer Service Division.
E.T. Regs. Supports the questionable W-4 termination of the Key tax shelter entity. This letter should only be ordered with
program. CP:EX:CS:SCP Tax Related Supports the SC Exam TEFRA procedures. electronic overlay styles 0001 or 0004.
Public Use T:C:O:L:E Tax Related Public Use T:T:C Tax Related Public Use
1474 (DO) 40739A Each 1645 (RO) 40817N Each 1723 (DO) 60100D Each
Letter Requesting Additional Information Letter Informing Taxpayer of Approval Taxpayer Service - Interim Response
Letter initiates a correspondence examina- of Settlement/Docketed Case This letter will be used to provide the tax-
tion and will implement an official corre- This letter will notify the taxpayer of ap- payer with an interim response whenever
spondence examination program. proval in those cases where the proposed the required time frame for resolution can-
CP:E:EP Tax Related Public Use stipulation-decision settlement had not been not be met. The signature title line is for
approved by Letter 1220(RO). A handwrit- Taxpayer Service Division. This letter
1475 (DO) 40740B Each ten signature is required. C:AP:FS Tax should only be ordered with electronic ov-
05/1985 Destroy Prev Issues Upon Rec Related Public Use erlay styles 0001 or 0005. TR:T:F Tax
Letter Converting Correspondence
Related Public Use
Exam. to Office Interview 1671 22477N Each
This letter will be used to convert a corre- 03/2000 Destroy Prev Issues Upon Rec 1744 (DO) 60103K Each
spondence examination to an office inter- Taxpayer Advocate Service Second 12/1982 No Previous Issue
view under the EP Division Request for Information EP No Change with Adjustment Letter
office/correspondence examination pro- This letter is a second request for informa- This letter is to be used as a notice to tax-
gram. Choice of facsimile, hand or stamped tion when to the Taxpayer Advocate Service payers who have been the subject of an EP
signature to be determined by the district. (TAS). It alsonexplains to the taxpayer the
Examination. CP:E:EP Tax Related Pub-
Region will strip in facsimile signature if one consequences of not providing the informa-
lic Use
is requested. CP:E:PC Tax Related Pub- tion requested. This letter should be signed
lic Use by TAS employees. This letter should be 1753 (DO) 60373K Each
signed by the Taxpayer Advocate 12/1984 Destroy Prev Issues Upon Rec
1476 (DO) 40741M Each Service(TAS).This letter does not have a Notice of Deficiency - Chapter 42 or 43
05/1985 Destroy Prev Issues Upon Rec suffix and is for servicewide use. Excise Tax
EP/EO Additional Information Letter C:TA Tax Related Public Use Notice of deficiency letter sent to taxpayer
Letter used by EP/EO to implement an for chapter 42 or 43. CP:E:EO:T Tax Re-
office/correspondence Examination Pro- 1686 25805B Each
03/2000 No Previous Issue lated Public Use
gram as a followup request for information.
Taxpayer Advocate Service Letter-Does
CP:E:EP Tax Related Public Use 1763 (DO) 60107C Each
not meet Taxpayer Advocate Criteria
1477 (DO) 40742X Each This letter notifies taxpayers that their in-
Notice of Claim Disallowance
11/1984 Destroy Prev Issues Upon Rec quiry does not meet Taxpayer Advocate
This Letter is a Notice of claim disallow-
EP/EO Follow Up for No Response criteria and that the Taxpayer Advocate
ance. Needed to implement penalties un-
Followup appointment letter used to imple- Service is forwarding their tax matter to the
der TEFRA. CP:EX Tax Related Public
ment an office/correspondence Examination appropriate Operations function to assist
and respond to the taxpayer. This letter Use
Program. CP:E:FC Tax Related Public
Use should be signed by TAS employees.
C:TA Tax Related Public Use
L-9
Letters
1765 (DO) 60109Y Each 1827 (DO) 10107W Each 1834 (DO) 10256S Each
No Consideration Letter TEFRA Partnership 60 Day Letter Agreement to Assessment and
Letter advising taxpayer that a refund of Letter proposes adjustments to return, and Collection
penalty paid cannot be considered at this allows 60 Days for any partner to file a Corresponding Title Change to Form 870-S
time. Letter needed to implement penalties written protest. Changes made tp clarify All versions of all TEFRA forms and letters
under TEFRA. CP:EX Tax Related Public
Form 870-P instructions and Appeals pro- are being corrected. Supports the exam-
Use
cedures to taxpayers for adjustments made ination related tax shelters.
1774 (RO) 60368R Each by examination to a TEFRA Partnership. CP:CO:SC:E Tax Related Public Use
06/1983 No Previous Issue OP:C:A:CP:E Tax Related Public Use
Letter Disallowing IRC 6703 Claim for 1840 (DO) 61248I Each
Refund 1828 (DO) 61241J Each 07/1984 Destroy Prev Issues Upon Rec
Choice of facsimile, hand or stamped sig- 10/1993 Destroy Prev Issues Upon Rec Notification of Inadequacy of Nonjudicial
nature and choice of title to be determined Notice of Final S corporation Sale Notice
by the district. Region will strip in facsimile Administrative Adjustment Letter 1840 is used to provide notification
signature if one is requested. Letter sent to Space provided for appropriate salutation. required by Internal Revenue Regulation
taxpayer disalllowing a claim for refund un- Choice of facsimile hand or stamped sig- 301.7425.3(d)(2). CP:CO Tax Related
der IRC 6703. A handwritten signature is nature to be determined by District Office. Public Use
required. C:AP:PT Tax Related Public This letter is the Notice of Final S Corpo-
Use ration Administrative Adjustments which al- 1842 (DO) 61131M Each
lows 90 days to file petition for a 07/1984 Destroy Prev Issues Upon Rec
1787 (DO) 61147W Each
TEFRA Partner Notification Letter
03/2001 Destroy Prev Issues Upon Rec readjustment. Revised letter to conform with
Notice of Beginning of Administrative revision to Form 870-S CP:CO:SC:E Tax This letter is used for Pre-filing Notificaiton
Proceeding Related Public Use of IRS 7408 and IRC 6700 penalty exam-
This letter is used to implement TEFRA inations. This letter is sent to partners of
provisions at the partnership level with re- 1829 (DO) 10105A Each partnerships involved in tax shelter activ-
spect to partnership items. All S corporation 03/2001 Destroy Prev Issues Upon Rec ities. CP:EX:CS:SCP Tax Related Public
and partnership TEFRA letters are being TEFRA Partnership 60-Day Letter For Use
revised. OP:C:A:CP:E Tax Related Public Penalties and Adjustments
Use Letter 1829 (DO) was developed to give in- 1843 (DO) 61130B Each
structions and appeal procedures to tax- 04/1986 Destroy Prev Issues Upon Rec
1798 (DO) 60381K Each payers for adjustments and penalities made Investor Pre-Filing Notification Letter
07/1983 No Previous Issue by Exam on Form 870-L to a TEFRA Part- This letter is sent to investors of tax shelters
Cover Letter---Installment Agreement nership. This letter is sent to the tax matters which have been disallowed by IRS.
Space provided for appropriate salutation.
partner and all notice partners of a TEFRA CP:EX:CS:SCP Tax Related Public Use
nature and choice of title to be determined partnership examination.
by District office. Letter to accompany in- OP:C:A:CP:E Tax Related Public Use
stallment agreement with boxes for appro- 1845 (DO) 61128P Each
priate payment methods. CP:CO:C Tax 1830 (DO) 61242U Each 09/1983 No Previous Issue
Related Public Use 03/2001 Destroy Prev Issues Upon Rec TEFRA Partnerships Pre-Filing
Notice of Final Partnership Notification Letter
1799 (DO) 61146L Each Administrative Adjustment This letter is used for Pre-filing Notificaiton
10/1989 Destroy Prev Issues Upon Rec Revised letter to conform with revision of of IRC 7408 and IRC 6700 penalty exam-
Contact Letter For TCMP Field Form 870-S All versions of all TEFRA forms inations and is sent to partnerships involved
Examination and letters are being corrected. This letter in tax shelter activities.
This letter is similar to letter 1216(DO); ex- is sent to the tax matter partner of a TEFRA CP:EX:CS:SCP Tax Related Public Use
cept some districts contact taxpayers by partnership examination to request an
letter to arrange appointments rather than agreement to proposed partnership adjust-
send confirmation letters. CP:EX Tax 1846 (DO) 61249T Each
ments and to advise of petition require-
Related Public Use
ments if no agreement is provided. 11/1984 Destroy Prev Issues Upon Rec
1807 (DO) 61142T Each OP:C:A:CP:E Tax Related Public Use Transmit executed Form 872-O to
09/1983 No Previous Issue taxpayer
TEFRA Partnership Cover Letter for 1831 (DO) 61243F Each Letter required to transmit 872-0 -- 872-0
Summary Report 07/1984 Destroy Prev Issues Upon Rec required as result of TEFRA legislation.
Space provided for appropriate salutation. Request for Administrative Adjustment T:C:O:L:E General Admin Public Use
Choice of facsimile, hand or stamped sig- (1065)
nature to be determined by the District Of- Letter disallows a request for administrative 1847 (DO) 61250U Each
fice. Letter is required to implement the adjustment and allows 30 days for written 01/1984 No Previous Issue
TEFRA provisions for partnerships. Letter protest. Supports the SC Examination TE- Letter Transmitting Form 872-N to
is needed to implement the TEFRA prvi- FRA procedures. T:C:O:L:E Tax Related Taxpayer
sions for partnerships. CP:CO:SC:E Tax Public Use Letter required to transmit 872-N -- required
Related Public Use as result of TEFRA legislation.
1833 (DO) 61244Q Each T:C:O:L:E Tax Related Public Use
1817 (DO) 61239X Each 07/1984 Destroy Prev Issues Upon Rec
Letter to T/P Regarding Consents
Request for Administrative Adjustment 1848 (DO) 61251F Each
(1120S) 12/1984 Destroy Prev Issues Upon Rec
This letter is in response to T/P's request for
extension of statute of limitations for as- Letter disallows request for administrative Transmit Executed 872-R to Taxpayer
sessment of Fed. Tax return, with appropri- adjustment and allows 30 days for written Letter required to transmit 872-R to
ate check-off paragraphs. Letter has been protest. Supports the SC Examination TE- T/P---872-R required as result of TEFRA
made a fillable pdf. CP:EX Tax Related FRA procedures. T:C:O:L:E Tax Related legislation. T:C:O:L:E Tax Related Public
Public Use Public Use Use
L-10
Letters
1849 (DO) 61252Q Each 1912 (DO) 62096A Each 1995 (DO) 62794L Each
Letter Transmitting Form 872-Q to Letter to offer Group Manager Third Party Contact Letter to Request
Taxpayer Conference to Taxpayer Information
Letter required to transmit 872-Q to tax- New form developed, based on recommen- Letter is used in Office Examination to con-
payer---872-Q required as result of Sub. S dation of Western Region, to offer a group tact third parties for necessary information.
Revision Act of 1982. T:C:O:L:E Tax Re- manager conference to taxpayer. CP:EX Tax Related Public Use
lated Public Use CP:EX:CS:C Tax Related Public Use
2062 (DO) 11550R Each
1855 (DO) 61480K Each 1954 (DO) 62435R Each 11/1989 No Previous Issue
11/1989 Destroy Prev Issues Upon Rec 11/1984 No Previous Issue Notice of Final S Corporation
Notice of Beginning of Administrative Involuntary Conversion Follow-up Letter Administrative Adjustment
Proceeding at the S Corporation Level This letter may be used should follow-up This letter is the notice of final S corporation
Letter 1855 is used to implement the Sub- measures regarding letter 1039(c/DO) be- administrative adjustment
chapter S Revision Act of 1982 S Corpo- come appropriate. CP:EX Tax Related CP:CO:SC:E Tax Related Public Use
rations. CP:CO:SC:E Tax Related Public Public Use
Use 2064 (DO) 11556F Each
1963 (DO) 62387S Each 11/1989 No Previous Issue
1856 (DO) 61254M Each 01/1985 No Previous Issue Notice of Final Partnership
10/1983 No Previous Issue Frivolous filer examination report Administrative Adjustment
Cover Letter for S Corporation Summary tranmittal Letter used as notice of final partnership
Report Letter 1963(DO) is used to transmit exam- administrative adjustment.
Space provided for appropriate salutation.
ination report in cases where taxpayer ap- CP:CP:SC:E Tax Related Public Use
peal rights are nonapplicable. The title has
nature to be determined by using office. 2166 (DO) 63545Y Each
been changed to comply with RRA 98 pro-
Letter accompanies summary report of S 07/1986 No Previous Issue
visions on the use of Illegal Tax Protesters
corporation named in letter. Letter to Deny Abatement of Penalty
(ITP). CP:EX Tax Related Public Use
CP:CO:SC:E Tax Related Public Use Letter advises taxpayers of their right or
1862 (SC) 61258E Each
1967 (DO) 63337W Each appeal if a request for abatements of a tax
09/1996 No Previous Issue shelter registration penalty is not abated by
Initial Contact Letter - SFR Program Partially Agreed Case Letter the district office. CP:EX:CS:SCP Tax
Initial contact letter to taxpayer furnishing This form letter will provide tax auditors a Related Public Use
computed tax due & proposed penalties. vehicle for transmitting the various exam-
ination reports required for a partially 2185 (DO) 63631L Each
Update information and language in regard
agreed case as well as provide a good ex- 10/1986 No Previous Issue
to Taxpayer Bill of Rights.
planation to the taxpayer for this type of Appointment Confirmation Letter
W:CP:RC:EX Tax Related Public Use
case. CP:EX:CS:MI Tax Related Public Optional use letter for use in confirming
1864 (DO) 61260Q Each Use appointments with taxpayers. To be used
11/1989 No Previous Issue primarily for appointments with TP's in out-
TEFRA Entity No Change Letter 1976 (DO) 62686K Each lying areas to help reduce the number of
Space provided for appropriate salutation. 02/1985 No Previous Issue ""no show'' appointments particularly when
Choice of facsimile, hand or stamped sig- S Corporation Shareholder Pre-Filing tax auditors have traveled to the audit site.
nature to be determined by district office. Letter--TEFRA OBSOLETE 3-2001 and replaced by Letter
Letter used to advise tax matters person Letter is used for pre-filling notification to 2206(DO) for Tax Auditors, and Letters
that the TEFRA entity examination results TEFRA S Corporation Shareholders. 3253(DO) and 3254(DO) for Revenue
are a no change. The language of the cur- CP:EX:CS:SCP Tax Related Public Use Agents. CP:EX Tax Related Public Use
rent form does not follow the regulations.
CP:CO:SC:E Tax Related Public Use
1977 (DO) 62687V Each 2201 (DO) 63748H Each
1866 (DO) 61481V Each 02/1985 No Previous Issue 12/1999 Destroy Prev Issues Upon Rec
06/1984 Destroy Prev Rev. Immediately S Corporation Pre-Filing Letter-TEFRA Initial Contact Letter
Termination of IRC 6700 and IRC 7408 Letter is used for pre-filing notification to Contact letter advises taxpayer of Exam-
Examination TEFRA S Corporations. ination, requesting him or her to call to ar-
Letter is needed to complete these TEFRA CP:EX:CS:SCP Tax Related Public Use range for interview, specifying items in
penalty/injunction procedures. Used to con- question, and requesting substantiating re-
clude IRC 6700/7408 examinations. cords. OP:EX:CS:SCP Tax Related Pub-
OP:EX:D Tax Related Public Use 1991 (DO) 62688G Each lic Use
1869 (DO) 61261B Each Taxpayer Case Transfer Notification 2201 A (DO) 29553W Each
02/1984 No Previous Issue This letter used by districts to notify tax- 09/2000 No Previous Issue
Notification of Delay in Processing payers that a case has been transferred Office Examination Callback Test
Claim(s) and received by the new office. Instructs Appointment Letter
The Service has never had a method to taxpayer to call in to schedule an appoint- This letter was created to be used in the
notify persons who file claims on their per- ment, and provides new phone number. extended hours test. The appointment letter
sonal returns and who are partners in a CP:EX Tax Related Public Use is the same as Letter 2201 (DO) except it
partnership that is being examined that the includes two sentences referencing ex-
claim cannot be acted on until such-time as tended hour appointment time slots.
the partnership examination is completed. OP:EX:CS:SCP Tax Related Public Use
This has caused many Problem Resolution
inquiries and bad public relations.
CP:CO:SC:E Tax Related Public Use
L-11
Letters
2202 (DO) 63747W Each 2264 (DO) 64358J Each 2295 (DO) 64681B Each
Initial Contact Letter - DO Firm Set Cover Letter for Rescission of Notice of Initial Contact Letter
Appointment Letter Deficiency Optional use letter requested by Mid-Atlan-
Contact letter to be used in Office Exam- Letter 2264 (DO) is needed to transmit the tic Region to contact taxpayers who have
ination to advise taxpayer of examination, rescission form requesting the taxpayer's not responded to the initial contact letter.
schedule and appointment, request records, signature. This leter is being revised to CP:EX:CS:SCP Tax Related Public Use
list items in question and require taxpayer clarify the instructions for the taxpayer.
presence at interview. This letter should no S:C:CP:RC:SCC Tax Related Public Use
longer be used, it requires the taxpayers 2304 (DO) 64551M Each
presence at the initial interview. 11/2000 Destroy Prev Issues Upon Rec
9-11-2000/st Reinstated - RThis revision Follow-Up Letter Transmitting
2276 (DO) 64248M Each
Examination Reports
invites the taxpayer to an appointment, but 06/1987 No Previous Issue
does not require they attend. Letter 2304(DO) used as 15-day Follow-Up
EP Letter for Limited Relief under Notice
OP:EX:CS:SCP Tax Related Public Use to the 30-day letter (915 DO) used to send
86-3 examination reports to taxpayers.
Notice 86-3 and delegation order 96 require OP:EX:CS:SCP Tax Related Public Use
2203 (DO) 63746L Each EP/EO key district offices to grant IRC
12/1999 Destroy Prev Issues Upon Rec 7805(b) relief if the conditions in Notice 86-3
Initial Contact Letter are satisfied. This letter advises the public 2336 (DO) 64997O Each
Contact letter to be used by Office Exam- that this relief has been granted. 04/1994 Destroy Prev Issues Upon Rec
ination to advise taxpayer of examination. CP:E:FC Tax Related Public Use EP/EO Letter for User Fee Imperfections
It also advises taxpayer to call to schedule This form will be generated on Zilog letter;
an appointment, and to bring certain re- 2277 (DO) 64274I Each generation software as a (DO/CG) letter.
cords needed. This revision incorporates 10/2001 Destroy Prev Issues Upon Rec Informs taxpayer that improper user fee or
GAO language on Pub. 1, emphasizes and Section 6050I Appointment Letter application received. User fees are payable
deletes Form 2848-D and replaces it with Manual Section 4234.752 states that an for determination letter requests pursuant to
Form 8821. Form 2848-D is obsolete. appointment letter, should be sent to all section 10511 of Public Law 100-203 en-
OP:EX:CS:SCP Tax Related Public Use identified business taxpayers who will be a acted 12/22/87. CP:E:EP Tax Related
part of the 6050I compliance review. This Public Use
supports the examination of currency and
2205 (DO) 63744P Each banking transactions. S:C:CP:RC:F Tax 2348 (DO) 10198X Each
10/1999 Destroy Prev Issues Upon Rec Related Public Use 07/1988 No Previous Issue
Initial Contact Letter Declaration (2) letter
This letter is used by Revenue Agents to 2278 (DO) 64272M Each There presently is no letter to be used by
schedule the initial appointment for an ex- 07/1987 No Previous Issue the Districts if the TP has not signed his/her
amination. It is appropriate for individual, Notification to Taxpayer Regarding return. Letter 1041 was made obsolete in
corporate, partnership or other return types 1984. This new letter is worded similar to
Abatement of Premature Assessment
examined by Revenue Agents. Letter 12C used by the Service Centers in
Letter 2278 (DO) is sent to taxpayer in-
CP:EX:CS:SCP Tax Related Public Use a similar situation. There would not be a
forming them that action to rescind any as- large number of these letters needed as the
sessment has been initiated. CP:EX Tax situation does not occur frequently in the
2206 (DO) 63743E Each Related Public Use field. CP:EX Internal Use
Initial Contact Letter 2280 (DO) 64350Z Each 2398 (DO) 10633X Each
Contact letter to be used by tax auditors on 07/1987 Destroy Prev Issues Upon Rec 11/1988 No Previous Issue
business returns. It schedules an interview Letter 2280 (DO) Tax Matters - Partners Settlement Notice
and requires taxpayer presence. This re- In response to a GAO Report, we have de- Letter
vision incorporates GAO language on Pub. veloped a letter that will be used to notify To comply with disclosure rules under IRC
1, emphasizes and deletes Form 2848-D taxpayers when their case is transferred to 6103 and IRC 6223(g) CP:CO:SC:E Tax
and replaces it with Form 8821. Form appeals. CP:EX Tax Related Public Use Related Public Use
2848-D is obsolete. OP:EX:CS:SCP Tax
Related Public Use 2460 (DO) 11643D Each
2289 (DO) 64453H Each 03/1993 Destroy Prev Issues Upon Rec
2262 (DO) 64329G Each 03/1999 No Previous Issue 100 Percent Penalty Appeal Rights Letter
05/1992 Destroy Prev Issues Upon Rec Full Disallowance on Interest Abatement Letter 2460 is used to notify taxpayers of
Cover Letter for Transmitting Signed Claims appeal rights in 100 percent penalty quick
Rescission To be used by district offices in replying to assessment cases. S:C:CP:FP:E Tax
Letter 2262 (DO) is required to transmit the claims (Form 843) filed by taxpayers for Related Public Use
signed rescission notice to the taxpayer. In abatement of interest. This letter is used for
this revision format and wording have been full disallowance on accounts not fully paid.
2472 (DO) 11202E Each
changed so "Effective date" is more readily 10/1989 No Previous Issue
OP:EX Internal Use
identifiable. CP:EX:CS:R Tax Related Letter for TCMP Individual Examinations
Public Use 2290 (DO) 64454S Each Need letter advising taxpayer that TCMP
examination resulted in no change to tax
2263 (DO) 64177O Each reported. Also, to commend taxpayer for
05/1992 No Previous Issue Partial or Full Allowance on Interest
high level of compliance. CP:EX Tax Re-
Exception Letter to Notice of Deficiency Abatement Claims lated Public Use
Rescission To be used by district offices in replying to
Letter 2263(DO) is needed to provide the Claims (Form 843) filed by taxpayers for 2511 30763E Each
taxpayer with an explanation for the Gov- abatement of interest. This letter is used for 08/2000 Destroy Prev Issues Upon Rec
ernment's rejection to rescind the Notice of 1.) partial allowance on accounts not full Agreed Examination Changes(EO)
Deficiency. In this newest revision reasons paid, 2.) full allowance for full paid ac- Letter 2511 is sent as a cover letter for
for denial have been clarified. CP:EX Tax counts, 3.) part or full allowance for unas- agreed examination changes.
Related Public Use sessed accounts. OP:EX Internal Use T:EO:E Tax Related Public Use
L-12
Letters
2684 (DO) 13739Q Each 2769 (DO) 15710X Each 2975 (DO) 27101W Each
Repetitive Exam Letter NO change letter Notice of Defaulted Installment
This letter notifys taxpayer that we will stop A no change letter for Nonfiler's. Agreement Under IRC6159(b)
the examination due to repetitive audit. CP:EX Tax Related Public Use Letter is used to alert taxpayers of
CP:EX:CS:SCP Tax Related Public Use IRS'intent to terminate a manuallymonitored
2770 (DO) 15733W Each installment agreement. This will be used
07/2000 Destroy Prev Issues Upon Rec by Collection Field Function for agreem-
2685 (DO) 13738F Each Nonfiler Refund Invitation Letter entns being monitored by them.
02/1992 Destroy Prev Issues Upon Rec This letter states you may be entitled to a OP:CO:C:FP Tax Related Public Use
Repetitive Exam Letter refund if you file the return. This letter is
This letter is to notify taxpayer that we will updated to conform with RRA'98. 3016 26631F Each
OP:EX:CS Tax Related Public Use 03/1999 No Previous Issue
continue the examination. CP:EX Tax IRC Section 6015 Preliminary
Form or Instruction 2777 (DO) 16628M Each Determination Letter (30 Day)
07/2000 Destroy Prev Issues Upon Rec Letter 3016 is a preliminary letter giving 30
2700 (DO) 14371W Each
days to appeal the determination for inno-
Pre-Assessment appeals letter for the
04/1992 No Previous Issue cent spouse relief under IRC Section 6015.
fraudulent failure to file penalty.
Designation of Tax Matters Partner - OP:EX:CS:SCP Tax Related Public Use
New Letter for proposing the fraudulent fai-
Request
lure to file penalty. This letter has been re-
This letter is needed to ensure that standard vised to conform with RRA'98.
TEFRA language is being used nationally. OP:EX:CS Tax Related Public Use 3035 (DO) 25975A Each
Per Asst. Chief Counsel memorandum 06/1998 No Previous Issue
dated March 11, 1991. CP:CO:SC:E Tax 2778 (DO) 15809X Each Dear Financial Payroll Officer
Related Public Use 08/1997 No Previous Issue This is a Broad Outreach Letter used in
Non-filer No change letter--Penalty conjunction with the State/Local Govern-
2701 (DO) 14372H Each waived ment Employer National Strategy.
04/1992 No Previous Issue Letter 2778 (do) is for Non-filer or delin- CP:EX:ST:ET Tax Related Public Use
Designation of Tax Matters Partner - quent income tax return. CP:EX:CS Tax
Follow-Up Related Public Use 3036 (DO) 28556T Each
This letter is needed to ensure that standard 06/1998 No Previous Issue
TEFRA language is being used nationally. 2877 (DO) 21008M Each Letter for State/Local Government
Per Asst. Chief Counsel memorandum 07/2000 Destroy Prev Issues Upon Rec Employer
Refund Statute Expiration Claim Case This is a focused outreach letter used in
dated March 11, 1991. CP:CO:SC:E Tax
New 30 day letter to allow taxpayers appeal conjunction with the
Related Public Use
rights on refund statute expiration nonfiler State/LocalGovernment Employer National
2722 (DO) 15346V Each cases. This letter has been updated to Strategy. OP:EX:ST:ET Tax Related
conform with RRA'98. OP:EX:CS Tax Public Use
Transfer Request Letter Related Public Use
3073 SC 25460W Each
By providing this letter to taxpayers it will 02/1998 Destroy Prev Issues Upon Rec
reduce cycle time on cases and provide 2902 22482G Each
03/2000 Destroy Prev Issues Upon Rec Examination Messaging Quick Note
quality service to taxpayers. Letter 3073 (SC) is used to by tax auditors
Taxpayer Advocate Service Transfer
S:C:CP:RC:EGP Tax Related Public Use and revenue ageents to notify the taxpayer
Letter
of the Service's efforts to return their mes-
This letter informs taxpayers that the Tax-
sage. CP:EX:CS:SCP Tax Related Public
2726 (DO) 30802S Each payer Advocate Service (TAS) is transferrin
Use
09/2000 No Previous Issue their case to another TAS office for resol-
Audit Reconsideration-No Change to the ution. This letter should be signed by TAS 3094 (DO) 26170Z Each
employees.This letter does not have a suffix 04/1998 No Previous Issue
Assessment
designation and is for servicewide use. EIC Recertification Letter
This letter is sent to taxpayers who had their
C:TA Tax Related Public Use This letter is sent to individuals who have
audit reconsidered, and were found to owe
no more tax. OP:EX:CS Tax Related had their Earned Income Credit claim de-
2935 22491R Each nied. OP:C:A:C:E Tax Related Public Use
Public Use 04/1998 Destroy Prev Issues Upon Rec
Taxpayer Advocate Service No Record
2737 (DO) 30801H Each of POA - PRP
09/2000 No Previous Issue 3094 (SC) 29585G Each
This letter is sent directly to a taxpayer as 04/2000 No Previous Issue
Audit Reconsideration-Partial Abatement the result of an inquiry by an unauthorized EITC Recertification Letter
This letter is sent to taxpayers who after an 3rd party. This letter should be signed by This letter is sent to taxpayers who are de-
audit reconsideration, had some of their the Taxpayer Advocate Services letter does nied the Earned Income Tax Credit (EITC)
taxes abated. OP:EX:CS Tax Related not have a suffix designation and is for because they did not verify that they were
Public Use servicewide use. C:TA Tax Related Pub- entitled to receive it.
lic Use OP:C:A:C:@BSC Tax Related Public Use
2738 (DO) 30803D Each
09/2000 No Previous Issue 2945 (DO) 15714P Each
Audit Reconsideration-Complete 02/1997 Destroy Prev Issues Upon Rec 3094 (SC/CG) 73165I Each
Abatement Collection Response Letter 11/1999 No Previous Issue
This letter is sent to taxpayers informing This letter is needed by the Ohio District Earned Income Credit
them that after a reconsideration of their office when unsuccessful in contacting the This letter is sent to taxpayers informing
audit, all taxes and penalties will no longer taxpayer by phone. This product was con- them that their Earned Income Credit was
be accessed. OP:EX:CS Tax Related verted to the national numbering system disallowed because they did not verify that
Public Use and supersedes Dir-Cin Letter 7. they were entitled to all or part of the credit.
CS:III Tax Related Public Use W:CP:EX Tax Related Public Use
L-13
Letters
3142 26182R Each 3164 B (SP) 3164 E (SP)
03/1999 No Previous Issue (DO) 73250K Each (DO) 73253R Each
Dyed Duel Penalty Case to Appeals 04/2000 No Previous Issue 04/2000 No Previous Issue
x S:C:CP:RC Internal Use (COLL-2-TDA) Third Party Contact Letter (EXAM-1) Third Party Contact Letter
Spanish version Spanish version
3143 26183C Each This (DO) letter is advance notification to This (DO) letter is advance notification to
03/1999 No Previous Issue taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con-
Non-violation IRC 6715 Inspection Letter tact third parties regarding the determi- tact third parties regarding the determi-
Letter 3143 notifies taxpayers of results of nation or collection of their tax liability in nation or collection of their tax liability in
non-violation inpspection. This product is accordance with IRC 7602(C). accordance with IRC 7602(C)
on the on demand program. CP:CO:C:S Tax Related Public Use CP:CO:C:S Tax Related Public Use
OP:EX:ST:E Internal Use
3164 C (DO) 73228G Each 3164 F (DO) 73230S Each
3144 26184N Each 01/2000 No Previous Issue 01/2000 No Previous Issue
03/1999 No Previous Issue (Coll-3-TDI) Third Party Contact Letter (Exam-2) Third Party Contact Letter
Dyed fuel Terminal Inspection Letter This (DO) letter is advance notification to This (DO) letter is advance notification to
Letter 3144 notifies taxpayers of results of taxpayers notifying them that IRS may co- taxpayers notifying them that IRS may con-
non-violation inspection. This product is on natact third parties regarding the determi- tact third parties regarding the determi-
the on demand program. S:C:CP:RC In- nation or collection of their tax liability in nation or collection of their liability in
ternal Use accordance with IRC 7602(c). accordance with IRC 7602(c).
OP:CO:C:S Tax Related Public Use OP:CO:C:S Tax Related Public Use
3145 26186J Each
03/1999 No Previous Issue 3164 C (SP) 3164 F (SP)
Dyed Fuel Penalty 30 day Letter
Letter 3145 notifies taxpayers of a propsed
(DO) 73251V Each (DO) 73254C Each
Section 6715 penalty for dyedfuel. It ex-
(Coll-3-TDI) Third Party Contact Letter (EXAM-2) Third Party Contact Letter
plains the penalty and options for resolving
Spanish version Spanish version
the matter. S:C:CP:RC Internal Use
This (DO) letter is advance notification to This (DO) letter is advance notification to
3160 26632Q Each taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con-
03/1999 No Previous Issue tact third parties regarding the determation tact third parties regarding the determi-
IRC Section 6015 Final Determination or collection of their tax liability in accord- nation or collection of their tax liability in
Letter (90 day) ance with IRC 7602(C). CP:CO:C:S Tax accordance with IRC 7602(C).
Letter 3160 is a final determination letter Related Public Use CP:CO:C:S Tax Related Public Use
allowing 90 days to petition Tax Court for
innocent spouse relief IRC Section 6015.
3164 D (DO) 28790R Each 3164 G (DO) 73231D Each
OP:EX:CS:SCP Tax Related Public Use
3rd Party Contact (CustServ-1) (Exam-3) Third Party Contact Letter
This (DO) letter is advance notification to This (DO) letter is advance notification to
3164 A (DO) 73226K Each taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con-
01/2000 No Previous Issue tact third parties regarding the determi- tact third parties regarding the determi-
(Coll - 1) Third Party Contact Letter nation or collection of their tax liability in nation or collection of their tax liability in
This (DO)letter is advance notification to accordance with IRC 7602(c). accordance with IRC 7602(c).
taxpayers notifying them that IRS may OP:CO:C:S Tax Related Public Use OP:CO:C:S Tax Related Public Use
contact third parties regarding the determi-
nation or collection of their tax liability in
3164 D (SP) 3164 G (SP)
accordance with IRC 7602(c). (DO) 73252G Each (DO) 73255N Each
OP:CO:C:S Tax Related Public Use 04/2000 No Previous Issue 04/2000 No Previous Issue
(CustServ-1) Third Party Contact Letter (EXAM-3) Third Party Contact Letter
3164 A (SP) Spanish version Spanish version
(DO) 73249J Each This (DO) letter is advance notification to This (DO) letter is advance notification to
04/2000 No Previous Issue taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con-
(COLL-1) Third Party Contact Letter tact third parties regarding the determi- tact third parties regarding the determi-
Spanish version nation or collection of their tax liability in nation or collection of their tax liability in
This (DO) letter is advance notification to accordance with IRC 7602(C). accordance with IRC 7602(C).
taxpayers notifying them that IRS may con- CP:CO:C:S Tax Related Public Use CP:CO:C:S Tax Related Public Use
tact third parties regarding the determi-
3164 E (DO) 73229R Each 3164 H (DO) 73232O Each
accordance with IRC 7602(C).
(Exam-1) Third Party Contact Letter (Exam-4) Third Party Contact Letter
CP:CO:C:S Tax Related Public Use
This (DO) letteris advance notification to This (DO) letter is advance notification to
3164 B (DO) 73227V Each taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con-
01/2000 No Previous Issue tact third parties regarding the determi- tact third parties regarding the determi-
(Coll-2-TDA) Third Party Contact Letter nation or collection of their tax liability in nation or collection of their tax liability in
This (DO) letter is advance notification to accordance with IRC 7602(c). accordance with IRC 7602(c).
taxpayers notifying them that IRS may con- OP:CO:C:S Tax Related Public Use OP:CO:C:S Internal Use
tact third parties regarding the determi-
accordance with IRC 7602(c).
OP:CO:C:S Tax Related Public Use
L-14
Letters
3164 H (SP) 3164 K (SP) 3164 O (DO) 29586R Each
(DO) 73256Y Each (DO) 73259F Each 04/2000 No Previous Issue
04/2000 No Previous Issue 04/2000 No Previous Issue Letter 3164 (FCO) Third Party Contact
(EXAM-4) Third Party Contact Letter (TEGE) Third Party Contact Letter Letter
Spanish version Spanish version This (DO) letter is a third party contact letter
This (DO) letter is advance notification to This (DO) letter is advance notification to for Fuel Compliance Officers. It is advance
taxpayers notifying them that IRS may con- taxpayers notifying them that IRS may con- notification to taxpayers notifying them that
tact third parties regarding the deterimna- tact third parties regarding the determi- IRS may contact third parties regarding the
tion or collection of their tax liability in nation or collection of their tax liability in determination or collection of their tax li-
accordance with IRC 7602(C). accordance with IRC 7602(C). ability. OP:EX:ST:E Tax Related Public
CP:CO:C:S Tax Related Public Use CP:CO:C:S Tax Related Public Use Use
3164 I (DO) 73233Z Each 3164 L (DO) 73236G Each 3164 P (DO) 73199O Each
(Cust Serv-3-TDI) Third Party Contact (Appeals) Third Party Contact Letter Third party notification for IRC 6700/6701
Letter This (DO) letter is a advance notification to investigations
This (DO) letter is advance notification to taxpayers notifying them that IRS may con- Letter 3164 P (DO) is used by district ex-
taxpayers notifying them that IRS may tact third parties regarding the determi- amination employees to provide third party
contact third parties regarding the determination of collection of their tax liability in notification to persons investigated for pro-
nation or collection of their tax liability in accordance with 7602(c). moting abusive tax shelters or aiding and
accordance with IRC 7602(c). OP:CO:C:S Tax Related Public Use abetting the understatement of tax.
OP:CO:C:S Tax Related Public Use OP:EX:ST:1&P Tax Related Public Use
3164 L (SP)
3164 I (SP) (DO) 73260G Each
(DO) 73257J Each 04/2000 No Previous Issue 3165 26684S Each
04/2000 No Previous Issue (Appeals) Third Party Contact Letter 03/1999 No Previous Issue
(CustServ-3-TDI) Third Party Contact Spanish version Results of Dyed Fuel or Refusal Penalty
Letter Spanish version This (DO) letter is advance notification to Informal Conference
This (DO) letter is advance notification to taxpayers notifying them that IRS may con- Leter 3165 notifies taxpayers of result of
taxpayers notifying them that IRS may contact third parties regarding the determi- informanl conference with IRSmanager and
tact third parties regarding the determination or collection of their tax liability in resolution of case. S:C:CP:RC Internal
nation or collection of their tax liability in accordance with IRC 7602 (C). Use
accordance with IRC 7602(C). CP:CO:C:S Tax Related Public Use
CP:CO:C:S Tax Related Public Use
3171 (DO) 26766X Each
3164 M (DO) 73244G Each 01/1999 No Previous Issue
3164 J (DO) 73234K Each 01/2000 No Previous Issue notice of federal tax lie filing
01/2000 No Previous Issue (CustServ-2-TDA) Third Party Contact Document will be created on the Automated
(Taxpayer Advocate) Third Party Contact Letter Lien System. In the interim districts will be
Letter This (DO) letter is advance notification to given authority to use word processors.
This (DO) letter is advance notification to taxpayers notifying them that IRS may con- OP:CO:C:SP Internal Use
taxpayers notifying them that IRS may tact third parties regarding the determi-
contact third parties regarding the determination or collection of their tax liability in
3172 (DO) 26767I Each
nator or collection of their tax liability in ac- accordance with IRC 7602(c).
Notice of Federal Tax Lien filing and
cordance with IRC 7602(c). OP:CO:C:S Tax Related Public Use
your Right to a hearing under IRC 6320
OP:CO:C:S Tax Related Public Use
3164 M (SP) Notice will be mailed to taxpayers and their
3164 J (SP) (DO) 73261R Each representatives after a lienhas been filed.
(DO) 73258U Each 04/2000 No Previous Issue OP:CO:C:SP Tax Related Public Use
04/2000 No Previous Issue (CustServ-2-TDA) Third Party Contact 3173 26821L Each
(Taxpayer Advocate) Third Party Contact Letter Spanish version 01/1999 No Previous Issue
Letter Spanish version This (DO) letter is advance notification to Third Party Contacts
This (DO) letter is advance notification to taxpayers notifying them that IRS may con- This letter will be mailed to taxpayers an-
taxpayers notifying them that IRS may contact third parties regarding the determaina- nually. It contains the listing of third parties
tact third parties regarding the determi- tion of collection of their tax liability in that IRS contacted in regards to the deter-
nation or collection of their tax liability in accordance with IRC 7602(C). mination or collection of the taxpayer's tax
accordance with IRC 7602(C). CP:CO:C:S Tax Related Public Use liability.It was distributed to all exam and
CP:CO:C:S Tax Related Public Use coll employees. OP:CO:C:FP Tax Re-
3164 N (DO) 29262E Each
3164 K (DO) 73235V Each 03/2000 Destroy Prev Issues Upon Rec lated Public Use
01/2000 No Previous Issue Third Party Contact to Preparers 3177 (DO) 26921M Each
(TEGE) Third Party Contact Letter This letter is used by district examination 01/1999 No Previous Issue
This (DO) letter is a advance notification to employees to provide third party notification Ltr notifying of Federal Tax Lien filing --
taxpayers notifying then that IRS may to return preparers before beginning pro- Nominee or Transferee
contact third parties regarding the determi- gram action audits. S:C:CP:RC:P Tax Notice will be issued to persons identified
nation or collection of their tax liability in Related Public Use as a nominee or alter-ego in lienfiling de-
accordance with 7602(c). terminations. OP:CO:C:SP Tax Related
OP:CO:C:S Tax Related Public Use Public Use
L-15
Letters
3180 (DO) 26952L Each 3236 (C)(SP) 73265J Each 3265 (DO) 28339G Each
Final Determination Letter for Fully (Exam-1) Third Party Contact Letter Follow Up Letter
Disallowing an interest abatement Spanish Correspondex version This letter is used in administering the Tip
claim Adance notification to taxpayerss notifying Rate Determination and Education Pro-
This letter is used by inteest abatement co- them that IRS may contact third parties gram. This program emphasizes customer
regarding the determinattion of collection of outreach to increase voluntary compliance
ordinators to notify taxpayers of determi-
their tax liability in accordance with 7602(c). with the statutory provisions related to the
nation and their right to petition a tax court.
CP:CO:C:S Tax Related Public Use reporting of tip income. S:T Tax Related
OP:EX:CS:SCP Internal Use Public Use
3238 (C)(SP) 73266U Each
3181 (DO) 26953W Each 01/2000 No Previous Issue 3266 (DO) 28340H Each
03/1999 Destroy Prev Rev. Immediately (CustServ-3-TDI) Third Party Contact 01/2000 No Previous Issue
Final Determination for Partially Letter Spanish Correspondex version Employee Tip Adjustment
Disallowing an Interest Abatement Claim Advance notification to taxpayers notifying This letter is used in administering the Tip
This letter is used by interest abatement them that IRS may contact third parties re- Rate Determination and Education Pro-
coordinators to notify taxpayers of determi- garding the determination or collection of gram. This program emphasizes customer
nation and their right to petition a tax court. their tax liability in accordance with 7602(c). outreach to increase voluntary compliance
OP:EX:CS:SCP Internal Use OP:CO:C:S Tax Related Public Use with the statutory provisions related to the
reporting of tip income. S:T Tax Related
3205 (DO) 27274C Each 3253 (DO) 28278E Each Public Use
Letter Regarding Notice of Change in Taxpayer Appointment Confirmation 3267 (DO) 28341S Each
Tax Matters Partner Letter 01/2000 No Previous Issue
This letter is used by Revenue Agents to Delinquent 8027 Letter
This letter will be used by Customer Service
confirm the initial appointment for an ex- This letter is used in administering the Tip
Center Compliance in the Examination
amination with the taxpayer. It is appropri- Rate Determination and Education Pro-
Support Units to notify the partners of a ate for individual, corporate, partnership or gram. This program emphasizes customer
TEFRA partnership when a Tax Matters other return types examined by Revenue outreach to increase voluntary compliance
Partner has been appointed by Field Exam. Agents. OP:EX:CS:SCP Tax Related with the statutory provisions related to the
OP:C:A:CP:E Tax Related Public Use Public Use reporting of tip income. S:T Tax Related
Public Use
3205 (SC) 27273R Each 3254 (DO) 28279P Each
06/2000 No Previous Issue 10/1999 No Previous Issue 3268 (DO) 28342D Each
Letter Regarding Notice of Change in Representative Appointment 01/2000 No Previous Issue
Tax Matters Partner Confirmation Letter Compliance Review Letter
This letter is used by Customer Service This letter is used by Revenue Agents to This letter is used in administering the Tip
Center Compliance in the Examination confirm the initial appointment for an ex- Rate Determination and Education Pro-
Support Units to notify the partners of a amination with a representative. It is ap- gram. This program emphasizes customer
TEFRA partnership when a Tax Matters propriate for individual, corporate, outreach to increase voluntary compliance
partnership or other return types examined with the statutory provisions related to the
Partner has been appointed by Field Exam.
by Revenue Agents. OP:EX:CS:SCP Tax reporting of tip income. S:T Tax Related
OP:C:A:CP:E Tax Related Public Use
Related Public Use Public Use
3219 3262 (DO) 28334D Each 3269 (DO) 28344Z Each
(SC/CG/SP) 28923C Each 10/1999 No Previous Issue 01/2000 No Previous Issue
04/2000 No Previous Issue POA Lien Notification Acknowledgement Letter
90 day letter (Spanish Version) This letter notifies the taxpayer's represen- This letter is used in administering the Tip
Letter(SP)(SC/CG) is being produced to al- tative that a lien has been filed against Rate Determination and Education Pro-
low our spanish speaking Taxpayer the op- his/her clients and that the taxpayer has gram. This program emphasizes customer
portunity to receive Tax information in their been provided appeal rights. Collection and outreach to increase voluntary compliance
own language. OP:C:A:CP:E@BSC Tax Exam employees complete this form. with the statutory provisions related to the
Related Public Use OP:CO:C:SP Internal Use reporting of tip income. S:T Tax Related
Public Use
3220 (DO) 27647Z Each 3263 (DO) 28337K Each
05/1999 No Previous Issue 01/2000 No Previous Issue 3271 (DO) 28271F Each
Notice and Demand 10/1999 No Previous Issue
Your payment did not cover entire tax
This letter is used in administering the Tip Power of Attorney (POA) Notification of
liability
Rate Determination and Education Pro- Additional Lien Filing
Letter is used by collectioon field function gram. This program emphasizes customer This Letter notifies the taxpayers represen-
to supply a payoff figure aftera receipt of a outreach to increase voluntary compliance tative that an additional lien has been filed
partial payment. OP:CO:C:FP General with the statutory provisions related to the in another location. Collection and exam
Admin Public Use reporting of tip income. S:T Tax Related employee complete form. Alsogenerated
Public Use from the automated lien system.
3221 (DO) 27648K Each OP:CO:C:SP Internal Use
05/1999 No Previous Issue 3264 (DO) 28338V Each
We received your inquiry about the 01/2000 No Previous Issue 3274 (DO) 28521C Each
amount due on your account Employer Tip Adjustment 10/2000 Destroy Prev Issues Upon Rec
Letter is used by Collection Field function This letter is used in administering the Tip Preliminary Determination Letter
to supply a payoff figure after a request for Rate Determination and Education Pro- Preliminary determination letter advising
a payoff amount is received. gram. This program emphasizes customer taxpayer their request for innocent spouse
OP:CO:C:FP Tax Related Public Use outreach to increase voluntary compliance relief under IRC 6015(b)(c) and (f) could not
with the statutory provisions related to the be considered. Letter is fillable at publ-
reporting of tip income. S:T Tax Related ish.no.irs.gov. W:ISP Tax Related Public
Public Use Use
L-16
Letters
3276 (DO) 28523Y Each 3381 (DO) 29641F Each 3398 (DO) 30702R Each
Final Determination Letter No Change Letter for Employment Taxes Used Auto/Boat Dealers CIP Taxpayer
Final determination letter advising taxpayer This letter will be used to notify the taxpayer Contact-Mailing of Information
that request could not be considered IRC of a No Change Employment Tax exam- This letter is used by revenue agents as
6015(b)(c). Letter is fillable at publ- ination determination. OP:EX:ST:ET Tax part of the Automotive Outreach Program
ish.no.irs.gov. W:ISP Tax Related Public Related Public Use to mail information to taxpayers to help
Use them comply with the tax laws.
3382 (DO) 29642Q Each
3277 (DO) 28524J Each 06/2000 No Previous Issue E:PMB Tax Related Public Use
10/2000 Destroy Prev Issues Upon Rec Notification letter - Agreed Employment
Preliminary Determination Letter Tax Change Cases
3399 (DO) 30805Z Each
Preliminary determination letter advising This letter notifies the taxpayer that the
taxpayer their request for innocent spouse Revenue Agent's report of employment tax Audit Reconsideration-Request for
relief under IRC 6015(b)(c) and/or (f) was audit changes has been reviewed and ac- Further Documentation
denied. Letter is fillable at publ- cepted. OP:EX:ST:ET Tax Related Public This letter is sent to taxpayers after an audit
ish.no.irs.gov. W:ISP Tax Related Public Use reconsideration asking them for additional
Use information. OP:EX:CS Tax Related
3386 (DO) 29768X Each Public Use
3278 (DO) 28525U Each 06/2000 No Previous Issue
10/2000 Destroy Prev Issues Upon Rec Letter to Taxpayers who Claim they are 3400 (DO) 30806K Each
Preliminary Determination Letter a Personal Service Corporation yet 09/2000 No Previous Issue
Preliminary letter granting a portion of the Failed to Calculate their Tax Liability at Audit
tax liability under IRC 6015(b),(c) or (f). 35% Rat Reconsideration-Acknowledgement
Letter is fillable at publish.no.irs.gov. This letter is to be used as part of an Alter- Letter
W:ISP Tax Related Public Use native Treatment Revenue Compliance Ini- This letter is a contact letter regarding dis-
tiative project. E:PMB Tax Related Public puted issues by the taxpayer and gives im-
3279 (DO) 28526F Each Use portant information regarding the steps to
01/2001 Destroy Prev Issues Upon Rec be taken to resolve the issues.
Preliminary Determination Letter 3388 (DO) 29808W Each
OP:EX:CS Tax Related Public Use
Final determination letter advising taxpayer 10/2000 No Previous Issue
that request was denied under IRC Closing Letter for Withdrawal of Relief 3405 (DO) 57327S Each
6015(b)(c). Letter is fillable at publ- from Liability Request 10/2000 No Previous Issue
ish.no.irs.gov. W:ISP Tax Related Public Acknowledgement that the request to with-
Audit Reconsideration
Use drawal claim for innocent spouse relief has
Acknowledgement letter
been received and remains jointly and se-
3280 (DO) 28527Q Each veral liable for any tax, penalty and interest This letter is sent to taxpayers acknowl-
01/2001 Destroy Prev Issues Upon Rec due for the joint return. Collection activity edging receipt of their request for an audit
Final Determination Letter will resume. OP:EX:IS Tax Related Public reconsideration. It requests further infor-
Final letter advising taxpayer that a portion Use mation from the taxpayer in order to proc-
of the tax liability was granted under IRC ess their request. OP:EX:CS Tax Related
6015. Letter is fillable at publish.no.irs.gov. 3390 (DO) 29972H Each Public Use
W:ISP Tax Related Public Use 07/2000 No Previous Issue
Nonfiler Appointment Letter 3407 (DO) 31047H Each
3283 (DO) 28530N Each This letter is a confirmation letter used in 10/2001 No Previous Issue
10/2000 Destroy Prev Issues Upon Rec the nonfiler program. OP:EX:CS Tax Re- Letter requesting copy of Trust
Final Determination Letter Granting lated Public Use instruments under regulation 1.6012
Relief This letter is used by Area Offices to re-
Final Determination letter granting relief 3391 (DO) 29973S Each quest Trust instruments under regulation
under IRC 6015(b) or (c), 6013(e) or 07/2000 No Previous Issue 1.6012. S:C:CP:RC:T Tax Related Public
6015(f). Letter is fillable at publ- 30-Day Nonfiler Letter Use
ish.no.irs.gov. W:ISP Tax Related Public This letter is a 30-day letter used in the
Use nonfiler program. OP:EX:CS Tax Related 3409 (DO) 31097N Each
Public Use 10/2000 No Previous Issue
3284 (DO) 28531Y Each
Outreach letter
10/2000 Destroy Prev Issues Upon Rec 3396 (DO) 30699F Each
Letter to Non-requesting Spouse 10/2000 No Previous Issue This letter offers education and assistance
Notice to the non-requesting spouse and Used Auto/Boat Dealers CIP Taxpayer to participants in "gifting" pyramid clubs or
an opportunity to participate in administra- Contact-Personal Visit similar activities who may have failed to
tive proceedings for innocent spouse claim. This letter is used by revenue agents as report proceeds. OP:EX:CS:W Tax Re-
Letter is fillable at publish.no.irs.gov. part of the Automotive Outreach Program lated Public Use
W:ISP Tax Related Public Use to contact taxpayers and offer assistance in
helping them comply with the tax laws. 3410 (DO) 31129M Each
3323 (DO) 73203L Each E:PMB Tax Related Public Use 10/2000 No Previous Issue
10/2000 No Previous Issue Sports Official CIP Contact letter -
Notice to non-electing Spouse of Final 3397 (DO) 30701G Each Underreporter
Determination on Innocent Spouse 10/2000 No Previous Issue This is an outreach letter offering education
Claim Used Auto/Boat Dealers CIP Taxpayer and assistance to Sports Officials who have
RRA'98 Section 3201(d) notice sent to Contact-Seminar received income from officiating and/or as-
non-electing spouse of the taxpayer who This letter is used by revenue agents as signing games and who may have incor-
requested relief under IRC 6015 advising part of the Automotive Outreach Program rectly reported income on their federal
them ofthe final determination of the claim. to contact taxpayers and offer a seminar to return. LM:RFP:FO:CT Tax Related Pub-
Letter is fillable at publish.no.irs.gov. help them comply with the tax laws. lic Use
OP:EX:IS Tax Related Public Use E:PMB Tax Related Public Use
L-17
Letters
3411 (DO) 31130N Each 3457 (DO) 31819X Each 3474 (DO) 32117E Each
Sports Official CIP Contact letter - Notification of beginning of partnership Confirmation Letter For Corporate
Nonfiler Audit (Non-TEFRA) Audits
This letter is a non-filer letter offering edu- This is an opening letter to a partner in- This letter confirms the initial contact with a
forming the partner of the beginning of an taxpayer of an examination and empha-
cation and assistance to Sports Officials sizes the need for their books and records
who have received income from officiating audit of the partnership.
S:C:SC:O:C:E:T:T Tax Related Public that are in electronic format. It is more ap-
and/or assigning games and may be re- plicable to larger corporate audits that the
Use
quired to file income tax returns for 1998 existing letters 2205, 3253 or 3254.
and 1999. LM:RFP:FO:CT Tax Related 3458 (DO) 31822U Each LM:MCT Tax Related Public Use
Public Use 10/2001 No Previous Issue 3493 (DO) 32363U Each
Notification of S-Corporation Audit 10/2001 No Previous Issue
3451 (DO) 31674U Each (Non-TEFRA)
01/2001 No Previous Issue Bank Secrecy Act (Title 31) Appointment
This is an opening letter to a shareholder Letter
Soft Letter - Keogh and Simple Plans informing the shareholder of the beginning This appointment letter is to be sent to fi-
This letter will be sent to taxpayers who of an audit of the S Corporation. nancial institutions under IRS jurisdiction to
claimed a contribution to their own retire- S:C:SC:O:C:E:T:T Tax Related Public schedule a Bank Secrecy Act (Title 31)
ment plan, but who did not report a profit Use compliance examination.
from self-employment. E:EBVII:1701 In- S:C:CP:RC:F Tax Related Public Use
ternal Use 3459 (DO) 31825B Each
10/2001 No Previous Issue 3494 (DO) 32364F Each
3452 (DO) 31676Q Each Notification of Beginning of Trust Audit 10/2001 No Previous Issue
02/2001 No Previous Issue (Non-TEFRA) Bank Secrecy Act (Title 31) Casino
Outreach Letter: Sale of Water Rights This is an opening letter to a beneficiary Appointment Letter
informing the beneficiary of the beginning This appointment letter will be sent to casi-
This outreach letter wil be sent to taxpayers nos under IRS jurisdiction to schedule a
who sold water rights in the Chin Valley of an audit of the Trust return.
S:C:SC:RCO:E:T:T Tax Related Public Bank Secrecy Act (Title 31) compliance ex-
District (Arizona). S:C Internal Use amination. S:C:CP:RC:F Tax Related
Use
Public Use
3453 (DO) 31692Q Each
3473 (DO) 32116T Each
3523 33170R Each
Outreach Letter: Early Taxable 01/2002 No Previous Issue
Initial Contact Letter For Corporations Notice of Determination of Worker
Retirement Distributions This letter notifies the taxpayer of an ex-
This outreach letter will be sent to taxpayers Classification
amination (initial contact letter) and re- Letter 3523 is used to notify a taxpayer of
who received a premature taxable distrib- quests specific information involving the use a proposed assessment of employment tax
ution for a qualified pension or annuity plan of the taxpayer's electronic records. It is and how it was figured. Service Centers,
or IRA and who may be liable for the 10% more applicable to larger corporate audits Appeals or other issuing offices will order
additional tax. S:C:CP:RC:ES:P Internal that the existing letters 2205, 3253 or 3254. the letter from the Print-on-Demand system.
Use LM:MCT Tax Related Public Use CC:TEGE:EOEG:ET2 Internal Use
L-18
Electronic Overlay
10100 0001 23056Q Each 10200 0004 24047P Each 10400 0001 23055F Each
No signature, Los Angeles District Oakland, CA - No signature No signature, Central California District
This overlay inserts the address of 300 N. This overlay inserts the address 1301 Clay This overlay inserts the address of 55 S.
Los Angeles Street, Los Angeles, CA 90012 Street, Suite 1600 S, Oakland, CA 94612 in Market Street, San Jose, CA, 95113, in the
in the lower left corner of any IRS Letter.
the upper left corner of any IRS RO/DO lower left corner of any IRS Letter.
T:M:M Internal Use
form letter. This overlay contains no district T:M:M Internal Use
10100 0002 23423Z Each director signature, and is intended to be
01/1997 No Previous Issue used with Envelope 178 (double-window). 10400 0002 23426G Each
Steven A. Jensen, Los Angeles District T:M:T Internal Use 07/1999 No Previous Issue
This overlay inserts the signature of the Peggy C. Rule, Central California District
District Director, Steven A. Jensen on any 10200 0005 24048A Each This overlay inserts the signature of the
IRS RO/DO form letter along with the ad- 02/1997 No Previous Issue District Director, Peggy C. Rule, on any
dress 300 N. Los Angeles Street, Los An- Oakland, CA - With D.D. Signature IRS RO/DO form letter along with the ad-
geles, CA 90012 in the lower left corner of This overlay inserts the signature of the dress 55 S. Market Street, San Jose, CA
the letter. T:M:M Internal Use District Director, Robert D. AhNee on any 95113 in the lower left corner of the letter.
IRS RO/DO form letter along with the ad- T:M:M Internal Use
10100 0003 24043X Each
dress 1301 Clay Street, Suite 1600 S,
02/1997 No Previous Issue 10400 0003 24054E Each
Oakland, CA 94612. T:M:M Internal Use
Los Angeles, CA - With D.D. Signature 07/1999 No Previous Issue
no address
San Jose, CA - With D.D. signature
This overlay inserts the signature of the
District Director, Steven A. Jensen, without 10300 0001 23058M Each This overlay inserts the signature of the
an address, on any IRS RO/DO form letter. 11/1996 No Previous Issue District Director, Peggy C. Rule, without an
T:M:M Internal Use No signature, Pacific-Northwest District address on any IRS RO/DO letter.
This overlay inserts the address of 915 T:M:M Internal Use
10100 0004 24044I Each Second Avenue, Seatte, WA, 98174 in the
02/1997 No Previous Issue lower left corner of any IRS Letter. 10400 0004 24067H Each
Los Angeles, CA - No signature T:M:M Internal Use 02/1997 No Previous Issue
This overlay inserts the address P.O. Box San Jose, CA - Without signature
391, Los Angeles, CA 90053 in the upper 10300 0002 23425V Each This overlay inserts the address P.O. Box
left corner of any IRS RO/DO form letter. 08/1999 No Previous Issue 100, San Jose, CA 95103 in the upper left
This overlay contains no District Director Rebecca McElwee, Pacific Northwest corner of any IRS RO/DO form letter. This
signature, and is intended to be used with District overlay contains no district director signa-
Envelope 178 (double-window).
This overlay inserts the signature of the ture, and is intended to be used with En-
T:M:T Internal Use
District Director, Rebecca McElwee on any velope 178 (double-window).
10100 0005 24045T Each IRS RO/DO form letter along with the ad- T:M:M Internal Use
02/1997 No Previous Issue dress 915 Second Avenue, Seattle, Wash-
Los Angeles, CA - With D.D. Signature ington 98174 in the lower left corner of the 10400 0005 24068S Each
This overlay inserts the signature of the letter. T:M:M Internal Use 07/1999 No Previous Issue
District Director, Steven A. Jensen on any San Jose, CA - With D.D. signature
IRS RO/DO form letter along with the ad- 10300 0003 24055P Each This overlay inserts the signature of the
dress P.O. Box 391, Los Angeles, CA 08/1999 No Previous Issue District Director, Peggy C Rule on any IRS
90053 in the upper left corner of the over- Seattle, WA - With D.D. signature RO/DO form letter along with the address
lay. This overlay is intended to be used This overlay inserts the signature of the P.O. Box 100, San Jose, CA 95103 in the
with Envelope 178 (double-window), Cat. District Director, Rebecca McElwee, without upper left corner of the overlay. This over-
No. 62249D. T:M:M Internal Use an address on any IRS RO/DO form letter. lay is intended to be used with Envelope
10200 0001 23057B Each T:M:M Internal Use 178 (double-window). T:M:M Internal Use
No signature, Northern California District
10300 0004 24069D Each
This overlay inserts the address of 1301 02/1997 No Previous Issue 10500 0001 23060Y Each
Clay St., Oakland, CA 94612 in the lower Seattle, WA - Without signature 11/1996 No Previous Issue
left corner of any IRS letter. T:M:M Inter- This overlay inserts the address 915 Sec- No signature, Southern California
nal Use ond Avenue, Seattle, WA 98174 in the up- District
per left corner of any IRS RO/DO form This overlay inserts the address of 24000
10200 0002 23424K Each letter. This overlay is intended to be used Avila Road, Laguna Niguel, CA, 92677, in
01/1997 No Previous Issue with Envelope 178 (double-window). the lower left corner of any IRS Letter.
Robert D. AhNee, Northern California T:M:M Internal Use T:M:M Internal Use
District
This overlay inserts the signature of the 10300 0005 24070E Each 10500 0004 24025B Each
District Director, Robert D. AhNee on any 08/1999 No Previous Issue 04/2002 Destroy Prev Issues Upon Rec
IRS RO/DO form letter along with the ad-
Seattle, WA - With D.D. signature Laguna Niguel, CA - No Signature
dress 1301 Clay Street, Oakland, CA 94612
in the lower left corner of the letter. This overlay inserts the signature of the This overlay inserts the address 24000 Av-
T:M:M Internal Use District Director, Rebecca McElwee, on any ila Laguna Niguel, CA 92677 in the upper
IRS RO/NO form letter along with the ad- left corner of any IRS RO/DO form letter.
10200 0003 24046E Each dress 915 Second Avenue, Seattle, WA This overlay contains no District Director
02/1997 No Previous Issue 98174 in the upper left corner of the over- signature, and is intended to be used with
Oakland, CA - No address lay. This overlay is intended to be used with Envelope 178 (double-window).
This overlay inserts the signature of the Envelope 178 (double-window). T:M:M Internal Use
District Director, Robert D. AhNee, withhout T:M:M Internal Use
an address, on any IRS RO/DO form letter.
T:M:M Internal Use
L-19
Electronic Overlay
10500 0102 31325W Each 10600 0005 24023F Each 10618 0005 23448U Each
Frank P. Nixon, Southern California Denver, CO - With D.D. Signature Salt Lake City, UT - With D.D. Signature
SB/SE This overlay inserts the the signature of the This overlay inserts the signature of the
This overlay inserts the signature of the District Director, Jack B. Cheskaty on any District Director, Jack B. Cheskaty on any
Area 14 Director for SB/SE, Frank P. Nixon IRS RO/DO form letter along with the ad-
dress 50 South 200 East, Salt Lake City,
on any IRS form letter along with the address 600 17th Street, Stop 1000 DEN, UT 84111 in the upper left corner of the
dress 24000 Avila Road, Laguna Niguel, 80202-2490 in the upper left corner of the overlay. This overlay is intended to be used
CA 92677 in the lower left corner of the overlay. This overlay is intended to be used with Envelope 178 (double window), Cat.
letter. S:C:14:D:SA Internal Use with Envelope 178 (double window), Cat. No. 62249D. RMD:DEN:SS Internal Use
No. 62249D. RMD:DEN:SS Internal Use
10500 0103 31327S Each
12/2000 No Previous Issue 10622 0003 24014U Each
Laguna Niguel, CA - Signature 10612 0003 24019X Each 03/1999 No Previous Issue
This overlay inserts the signature of the 03/1999 No Previous Issue Helena, ID - Signature
Area 14 Director for SB/SE, Frank P. Nixon, Cheyenne - Signature This overlay inserts the signature of the
without an address, on any IRS RO/DO This overlay inserts the signature of the District Director, Jack B. Cheskaty without
form letter. S:C:14:D:SA Internal Use District Director, Jack B. Cheskaty, without an address, on any IRS RO/DO form letter.
RMD:DEN:SS Internal Use
an address, on any IRS RO/DO form letter.
10500 0105 31326H Each RMD:DEN:SS Internal Use
12/2000 No Previous Issue 10622 0004 23444C Each
Laguna Niguel, CA - With Area Manager 10612 0004 23450G Each Helena, MT - No Signature
Signature 01/1997 No Previous Issue This overlay inserts the address 301 S.
This overlay inserts the signature of the Cheyenne, WY - No Signature Park Avenue, Helena, MT 59626-0016 in
Area 14 Director for SB/SE, Frank P. Nixon This overlay inserts the address 5353 Yel- the upper left corner of any IRS RO/DO
on any IRS form letter along with the ad- lowstone Road, Cheyenne, WY 82009 in form letter. This overlay contains no District
dress 24000 Avila Road, Laguna Niguel, the upper left corner of any IRS RO/DO Director signature, and is intended to be
CA 92677-0207 in the upper left corner of form letter. This overlay contains no District used with Envelope 178 (double-window).
the overlay. This overlay is intended to be Director signature, and is intended to be RMD:DEN:SS Internal Use
used with Envelope 178 (double window), used with Envelope 178 (double-window),
Cat. No. 62249D. S:C:14:D:SA Internal Cat. No. 62249D. RMD:DEN:SS Internal
10622 0005 23446Y Each
Use 03/1999 No Previous Issue
Use Helena, MT - With D.D. Signature
10600 0001 23059X Each This overlay inserts the signature of the
10612 0005 23451R Each
District Director, Jack B. Cheskaty on any
11/1996 No Previous Issue 03/1999 No Previous Issue IRS RO/DO form letter along with the ad-
No signature, Rocky Mountain District Cheyenne, WY - With D.D. Signature dress 301 S. Park Avenue, Helena, MT
This overlay inserts the address of 600 17th This overlay inserts the signature of the 59626-0016 in the upper left corner of the
Street, Denver, CO, 80202 in the lower left District Director, Jack B. Cheskaty on any overlay. This overlay is intended to be used
corner of any IRS Letter. T:M:M Internal IRS RO/DO form letter along with the ad- with Envelope 178 (double window), Cat.
Use dress 5353 Yellowstone Road, Cheyenne, No. 62249D. RMD:DEN:SS Internal Use
WY 82009 in the upper left corner of the
10600 0002 23428C Each
overlay. This overlay is intended to be used
with Envelope 178 (double window), Cat. 10628 0003 24013J Each
Jack B. Cheskaty, Rocky Mountain 03/1999 No Previous Issue
No. 62249D. RMD:DEN:SS Internal Use
District Boise, ID - Signature
This overlay inserts the signature of the This overlay inserts the signature of the
District Director, Jack B. Cheskaty on any District Director, Jack B. Cheskaty, without
10618 0003 24020Y Each an address, on any IRS RO/DO form letter.
IRS RO/DO form letter along with the ad- 03/1999 No Previous Issue
dress 600 17th Street, Denver, CO 80202- RMD:DEN:SS Internal Use
Salt Lake City - Signature
2490 in the lower left corner of the letter. This overlay inserts the signature of the 10628 0004 23441V Each
T:M:M Internal Use District Director, Jack B. Cheskaty , without 01/1997 No Previous Issue
an address, on any IRS RO/DO form letter. Boise, ID - No Signature
10600 0003 24021J Each This overlay inserts the address 550 W.
RMD:DEN:SS Internal Use
03/1999 No Previous Issue Fort Street, Boise, ID 83724-0041 in the
Denver, CO - Signature 10618 0004 23447J Each upper left corner of any IRS RO/DO form
This overlay inserts the signature of the 01/1997 No Previous Issue letter. This overlay contains no District Di-
District Director, Jack B. Cheskaty, without Salt Lake City, UT - No Signature rector signature, and is intended to be used
an address, on any IRS RO/DO form letter. This overlay inserts the address 50 South with Envelope 178 (double-window).
RMD:DEN:SS Internal Use RMD:DEN:SS Internal Use
200 East, Salt Lake City, UT 84111 in the
upper left corner of any IRS RO/DO form 10628 0005 23442G
10600 0004 24022U Each Each
letter. This overlay contains no District Di- 03/1999 No Previous Issue
rector signature, and is intended to be used Boise, ID - With D.D. Signature
Denver, CO - No Signature
This overlay inserts the address 600 17th with Envelope 178 (double-window), Cat. This overlay inserts the signature of the
No. 62249D. RMD:DEN:SS Internal Use District Director, Jack B. Cheskaty, on any
Street, Stop 1000 DEN, Denver, CO
80202-2490 in the upper left corner of any dress 550 W. Fort Street, Boise, ID
IRS RO/DO form letter. This overlay con- 83724-0041 in the upper left corner of the
tains no District Director signature, and is overlay. This overlay is intended to be used
intended to used with Envelope 178 (dou- with Envelope 178 (double window), Cat.
ble-window). RMD:DEN:SS Internal Use No. 62249D. RMD:DEN:SS Internal Use
L-20
Electronic Overlay
10700 0001 23061J Each 20800 0001 23054U Each 21100 0003 24064A Each
No signature, Southwest District No signature, South Texas District Oklahoma City, OK - With D.D. signature
This overlay inserts the address of 210 E. This overlay inserts the address of 300 E. This overlay inserts the signature of the
Earll St., Phoenix, Arizona 85012 in the Eighth Street, Austin, Texas 78701 in the District Director, Richard R. Auby without
lower left corner of any IRS letter. lower left corner of any IRS letter. an address on any IRS RO/DO form letter.
T:M:M Internal Use T:M:M Internal Use This overlay was intended to be used with
Envelope 178 (double-window).
10700 0004 24052I Each 20800 0004 24071P Each T:M:M Internal Use
Phoenix, AZ - Without D.D. signature Austin, TX - Without D.D. signature 21100 0004 24084S Each
This overlay inserts the address 210 E. Earll This overlay inserts the address 300 E. 02/1997 No Previous Issue
Drive, Phoenix, AZ 85012 in the upper left Eighth Street, Mail Code 1000 AUS, Austin,
Oklahoma City, OK - Without D.D.
corner of any IRS RO/DO form letter. This TX 78701 in the upper corner of any IRS
overlay contains no District Director signa- signature
RO/DO form letter. This overlay contains
ture, and is intended to be used with En- no district director signature, and is in- This overlay inserts the address 55 N. Ro-
velope 178 (double-window). tended to be used with Envelope 178 (dou- binson Street, Mail Code 1000 OKC, Okla-
T:M:M Internal Use ble-window). T:M:M Internal Use homa City, OK 73102 in the upper left
corner of any IRS RO/DO form letter. This
10700 0402 31583E Each 20900 0001 23053J Each overlay contains no district director signa-
01/2001 Destroy Prev Issues Upon Rec 11/1996 No Previous Issue ture, and is intended to be used with En-
James J. Walsh, Area Director Wage and No signature, North Texas District velope 178 (double-window).
Investment This overlay inserts the address of 1100 T:M:M Internal Use
This overlay inserts the signature of the Commerce St., Dallas, TX 75242, in the
Area Director,Wage and Investment, James lower left corner of any IRS letter. 21100 0005 24085D Each
J. Walsh on any IRS RO/DO form letter T:M:M Internal Use 05/1998 No Previous Issue
along with the address 210 E. Earll Drive, Oklahoma City, OK - With D.D. signature
Phoenix, AZ 85012 in the lower left corner 20900 0004 24079Z Each This overlay inserts signature or the District
of the letter. W:CAR:FA:P Internal Use 02/1997 No Previous Issue Director, Richard R. Auby on any IRS
North Texas District - Without D.D. RO/DO form letter along with the address
signature 55 N. Robinson Street, Mail Code 1000
10700 0403 31584P Each This overlay inserts the address 1100 OKC, Oklahoma City, OK 73102 in the up-
01/2001 Destroy Prev Issues Upon Rec Commerce Street, Mail Code 1000 DAL, per corner of the overlay. This overlay is
Phoenix, AZ - With Wage and Investment Dallas, TX 75242 in the upper left corner intended to be used with Envelope 178
Area Director of any IRS RO/DO form letter. This overlay
(double-window). T:M:M Internal Use
This overlay inserts the signature of the is intended to be used with Envelope 178
Area Director for Wage and Investment, (double-window). T:M:M Internal Use 21200 0001 23048Q Each
James J. Walsh without an address on any
IRS RO/DO form letter. W:CAR:FA:P In- 21000 0001 23047F Each
ternal Use 11/1996 No Previous Issue No signature, Kansas-Missouri District
No signature, Houston District This overlay inserts the address of 1222
10700 0405 31587W Each This overlay inserts the address of 1919 Spruce Street, St. Louis, Missouri, 63103,
01/2001 Destroy Prev Issues Upon Rec Smith Street, Houston, TX 77002 in the in the lower left corner of any IRS Letter.
Phoenix, AZ - With Area Director lower left corner of any IRS Letter. T:M:M Internal Use
signature T:M:M Internal Use
This overlay inserts the signature of the 21200 0002 23418G Each
Area Director for Wage and Investment, 21000 0004 24081L Each 07/1997 No Previous Issue
James J. Walsh on any IRS form letter 02/1997 No Previous Issue David B. Palmer, Kansas-Missouri
along with the address 210 E. Earll Drive, Houston, TX - Without D.D. signature District
Phoenix, AZ 85012 in the upper left corner This overlay inserts the address 1919 Smith This overlay inserts the signature of the
of the overlay. This overlay is intended to Street, Mail Code 1000 HOU, Houston, TX District Director, David B. Palmer on any
be used with envelope 178 (double-win- 77002 in the upper left corner of any IRS IRS RO/DO form letter along with the ad-
dow), Cat. No. 62249D. RO/DO form letter. This overlay contains dress 1222 Spruce Street, St. Louis, MO
W:CAR:RA:P Internal Use no district director signature and is intended 63103 in the lower left corner of the letter.
to be used with Envelope 178 (double-win- T:M:M Internal Use
20000 0001 23027N Each dow) T:M:M Internal Use
11/1996 No Previous Issue 21200 0003 24065L Each
No signature, Midstates Regional 21100 0001 23046U Each 07/1997 No Previous Issue
Commissioner 11/1996 No Previous Issue David Palmer - Signature Only
This overlay inserts the address of 4050 No signature, Arkansas-Oklahoma This overlay inserts the signature of the
Alpha Road, Dallas, TX 75244 in the lower District District Director, David Palmer on any IRS
left corner of any IRS form letter. This overlay inserts the address of 55 N.
RO/DO form letter. No address will be
T:M:M Internal Use Robinson, Oklahoma City, Oklahoma
printed on the letter. T:M:M Internal Use
73102, in the lower left corner of any IRS
20000 0004 24075H Each Letter. T:M:M Internal Use
Midstates Region - Without R.C. 21100 0002 23417V Each 21200 0004 24087Z Each
signature 05/1998 No Previous Issue 02/1997 No Previous Issue
This overlay inserts the address 4050 Alpha Richard R. Auby, Arkansas-Oklahoma St. Louis, MO - Without D.D. signature
Rd, 12th Floor, Mail Code 1000 MSRO, District This overlay inserts the address P.O.Box
Dallas, TX 75244-4203 in the upper left This overlay inserts the signature of the 66776, St. Louis, MO 63166 in the upper
corner of any IRS RO/DO form letter. This District Director, Richard R. Auby on any left corner of any IRS RO/DO form letter.
overlay contains no regional commissioner IRS RO/DO form letter along with the ad- This overlay contains no district director
signature, and is intended to be used with dress 55 N. Robinson Street, Oklahoma signature, and is intended to be used with
Envelope 178 (double-window). City, OK 73102 in the lower left corner of Envelope 178 (double-window).
T:M:M Internal Use the letter. T:M:M Internal Use T:M:M Internal Use
L-21
Electronic Overlay
21200 0005 24088K Each 21400 0002 23420S Each 21500 0004 25148L Each
Kansas-Missouri District Office - David Glenda M. Pappillion, Director, Midwest St. Paul, MN - Without Signature
Palmer District This overlay inserts the address of 316 N.
This overlay inserts the signature of the This overlay inserts the signature of the Robert Street, St. Paul, MN 55101 in the
District Director, David Palmer on any IRS District Director, Glenda M. Pappillion on upper left corner of any IRS RO/DO form
RO/DO form letter along with the return any IRS RO/DO form letter along with the letter. This overlay is intended to be used
address P.O. Box 66776, St. Louis, MO address 310 W. Wisconsin Avenue, Mil- with Envelope 178 (double-window).
63166 printed in the upper left corner of the waukee, WI 53203 in the lower left corner T:M:M Internal Use
letter. T:M:M Internal Use of the letter. T:M:M Internal Use
21500 0005 25149W Each
21300 0001 23049B Each 21400 0003 24063P Each 12/1999 No Previous Issue
11/1996 No Previous Issue 11/1998 No Previous Issue St. Paul, MN - With D.D. Signature
No signature, Illinois District Milwaukee, WI - With D.D. signature This overlay inserts the signature of the
This overlay inserts the address of230 S. This overlay inserts the signature of the District Director, John E. Binnion II on any
Dearborn Street, Chicago, Illinois, 60604, in District Director, Glenda M. Pappillion with- IRS RO/DO form letter along with the ad-
the lower left corner of any IRS Letter. out an address on any IRS RO/DO letter. dress 316 North Robert Street, St. Paul,
T:M:M Internal Use This overlay is intended to be used with MN 55101 in the upper left corner of the
Envelope 178 (double-window). overlay. This overlay is intended to be used
21300 0004 24073L Each T:M:M Internal Use with Envelope 178 (double-window).
09/1998 No Previous Issue T:M:M Internal Use
Chicago, IL - Without D.D. signature 21400 0004 24082W Each
This overlay inserts the address 230 S. 02/1997 No Previous Issue 31600 0001 23028Y Each
Dearborn, Chicago, IL 60604 in the upper Milwaukee, WI - Without D.D. signature 11/1996 No Previous Issue
left corner of any IRS RO/DO form letter. This overlay inserts the address Reuss No signature, Georgia District
This overlay contains no district director Federal Plaza, 310 W. Wisconsin Avenue, This overlay inserts the address of 401 W
signature, and is intended ot be used with Mail Code 1000 MIL, Milwaukee, WI Peachtree Street, Atlanta, GA 30365, in the
Envelope 178 (double-window). 53203-2221 in the upper left corner of any lower left corner of any IRS letter. No sig-
T:M:M Internal Use IRS RO/DO form letter. This overlay con- nature will be printed on the letter.
tains no district director signature, and is T:M:M Internal Use
21300 0102 31354Z Each intended to be used with Envelope 178
12/2000 No Previous Issue (double-window). T:M:M Internal Use 31600 0002 23040G Each
William L. Thompson, Area Director for 11/1996 No Previous Issue
SB/SE Compliance Area 7 21400 0005 24083H Each Nelson A. Brooke, Georgia District
This overlay inserts the signature of the 11/1998 No Previous Issue This overlay inserts the signature of the
Area 7 SB/SE Director, William L. Thomp- Milwaukee, WI - With D.D. signature District Director, Nelson A. Brooke, on any
son on any IRS form letter along with the This overlay inserts the signature of the IRS letter along with the address 401 W.
address 230 S. Dearborn Street, Chicago, District Director, Glenda M. Pappillion on Peachtree Street, Atlanta GA 30365 in the
IL 60604 in the lower left corner of the let- any IRS RO/DO form letter along with the lower left corner of the letter. T:M:M In-
ter. S:C:7 Internal Use address Reuss Federal Plaza, 310 W. Wis- ternal Use
consin Avenue, Mail Code 1000 MIL, in the
21300 0103 31355K Each
upper left corner of the overlay. This overlay 31600 0003 23726J Each
is intended to be used with Envelope 178
Chicago, IL - With Area 7 SB/SE Director Nelson A. Brooke - No Address
(double-window). T:M:M Internal Use
This overlay inserts the signature of the This overlay inserts the signature of the
Area 7 SB/SE Director, William L. Thomp- 21500 0001 23052Y Each District Director, Nelson A. Brooke on any
son without an address on any IRS form 11/1996 No Previous Issue IRS (DO) form letter. No address appears
letter. This overlay is intended to be used No signature, North Central District on the overlay. T:M:M Internal Use
with Envelope 178 (double-window). This overlay inserts the address of 316 N.
S:C:7 Internal Use Robert Street, St. Paul, MN 55101 in the 31600 0004 23728F Each
lower left corner of any IRS Letter. 01/1997 No Previous Issue
21300 0105 31356V Each
T:M:M Internal Use Georgia District Office- No Signature
12/2000 No Previous Issue This overlay inserts the return address 401
Chicago, IL - Area 7 SB/SE Compliance 21500 0002 23421D Each W. Peachtree Street, Atlanta, GA 30365 in
Director 12/1999 No Previous Issue the upper left corner of any IRS (DO) form
This overlay inserts the signature of the John E. Binnion II, North-Central District letter. No signature appears on the overlay.
Area 7 SB/SE Compliance Director, William This overlay inserts the signature of the T:M:M Internal Use
L. Thompson on any IRS form letter along District Director, John E. Binnion IIon any
with the address 230 S. Dearborn, Chicago, IRS RO/DO form letter along with the ad- 31600 0005 23729Q Each
IL 60604 in the upper left corner of the ov- dress 316 N. Robert Street, St. Paul, MN 01/1997 No Previous Issue
erlay. This overlay is intended to be used 55101 in the lower left corner of the letter. Georgia District Office - Nelson A.
with Envelope 178 (double-window). T:M:M Internal Use Brooke
S:C:7 Internal Use This overlay inserts the signature of the
21500 0003 25147A Each District Director, Nelson A. Brooke on any
21400 0001 23051N Each 12/1999 No Previous Issue IRS (DO) form letter along with the return
11/1996 No Previous Issue St. Paul, MN - With D.D. Signature address 401 W. Peachtree Street, Atlanta,
No signature, Midwest District This overlay inserts the signature of the GA 30365 in the upper left corner of the
This overlay inserts the address of 310 W. District Director John E. Binnion II without letter. T:M:M Internal Use
Wisconsin Avenue, Milwaukee, WI, 53203 an address on any IRS RO/DO form letter.
in the lower left corner of any IRS Letter. T:M:M Internal Use
T:M:M Internal Use
L-22
Electronic Overlay
31700 0001 22700T Each 31900 0001 23042C Each 32000 0002 22695L Each
No Signature, North Florida District No signature, North-South Carolina Richard J. Morgante, Gulf Coast District
This overlay inserts the address 400 W. Bay District This overlay inserts the signature of the
Street, Suite 35045 Jacksonville, FL This overlay inserts the address 320 Fed- District Director, Richard J. Morgante, on
32202-4437 in the lower left corner of any eral Place, Greensboro, NC, 27401 in the any IRS letter along with the address 600
IRS letter. No signature will be printed on lower left corner of any IRS letter. No sig- S. Maestri Place, New Orleans, LA 70130
the letter. T:M:M Internal Use nature will be printed on the letter. in the lower left corner of the letter.
W:CAR:FA-2 Internal Use T:M:M Internal Use
31700 0004 23337M Each
11/2000 No Previous Issue 31900 0004 23772X Each 32000 0003 23730R Each
North Florida Office - No Signature 01/1997 No Previous Issue 04/2000 No Previous Issue
This overlay inserts the return address of Field Assistance Area 2, Wage & Richard J. Morgante - Gulf Coast District
Stop 6190A, 400 W. Bay Street, Ste. 35045 Investment-No signature This overlay inserts the signature of the
Jacksonville, FL 32202-4437 in the upper This overlay inserts the return address 320 District Director, Richard J. Morgante on
left corner of any IRS form letter. No signa- Federal Place, Greensboro, NC 27401 in any IRS (DO) form letter. No address ap-
ture appears on the overlay. the upper left corner of any IRS (DO) form pears on the overlay. T:M:M Internal Use
W:CAS:AM:AT Internal Use letter. No signature appears on the overlay.
W:CAR:FA-2 Internal Use
31800 0001 23043N Each 32000 0004 23731C Each
12/1999 Destroy Prev Issues Upon Rec 31900 0402 31387U Each 01/1997 No Previous Issue
No signature, South Florida District 12/2000 No Previous Issue Gulf Coast District Office - No Signature
This overlay inserts the address 7850 S. Electronic Overlay, Director, Field This overlay inserts the return address 600
W. 6th Court, Plantation, FL 33324, in the Assistance-Area 2, W&I S. Maestri Place, New Orleans, LA 70130
lower left corner of any IRS letter. No sig- This overlay inserts the signature of the Di- in the upper left corner of any IRS (DO)
nature will be preprinted on the letter. rector, Field Assistance-Area 2, Wage & form letter. No signature appears on the
S:TSS:4040 Internal Use Investment, Ellie Cimaglia, on any IRS letter overlay. T:M:M Internal Use
along with the address of 320 Federal
31800 0004 23769A Each Place, Greensboro, NC 277401 in the lower 32000 0005 23732N Each
12/1999 Destroy Prev Issues Upon Rec left corner of the letter. W:CAR:FA-2 In- 04/2000 No Previous Issue
South Florida District Office - No ternal Use Gulf Coast District Office - Richard J.
Signature Morgante
This overlay inserts the return address 7850 31900 0403 31386J Each This overlay inserts the signature of the
S. W. 6th Court, Plantation, FL 33324 in the 12/2000 No Previous Issue District Director, Richard J. Morgante on
upper left corner of any IRS (DO) form let- Electronic Overlay, Director, Field any IRS (DO) form letter along with the re-
ter. No signature appears on the overlay. Assistance-Area 2, W&I turn address 600 S. Maestri Place, New
S:TSS:4040 Internal Use This overlay inserts the signature of the Di- Orleans, LA 70130 in the upper left corner
rector, Field Assistance-Area 2, Wage & of the letter. T:M:M Internal Use
31800 0102 31395U Each Investment, Ellie Cimaglia, on any IRS let-
12/2000 No Previous Issue ter. W:CAR:FA-2 Internal Use 32008 0004 24449P Each
Electronic Overlay, Area Director SB/SE 05/1997 No Previous Issue
Area 5 31900 0405 31385Y Each Birmingham, AL - No Signature
This overlay inserts the signature of the 12/2000 No Previous Issue This overlay inserts the return address 801
Area Director SB/SE Area 5, Ted F. Brown, Electronic Overlay, Director, Field Tom Martin Drive, Birmingham, AL 35211
on any IRS letter along with the address of Assistance-Area 2, W&I in the upper left corner of any IRS (DO)
7850 S. W. 6th Court, Plantation, FL 33324 This overlay inserts the signature of the Di- form letter. No signature will be printed on
in the lower left corner of the letter. rector, Field Assistance-Area 2 Wage & In- the letter. LM: Internal Use
S:TSS:4040 Internal Use vestment, Ellie Cimaglia, on any IRS letter
along with the address of 320 Federal 32200 0001 23041R Each
31800 0103 31396F Each Place, Greensboro, NC 277401 in the upper 11/1996 No Previous Issue
12/2000 No Previous Issue left corner of the letter. W:CAR:FA-2 In- No signature, Indiana District
Electronic Overlay, Area Director SB/SE ternal Use This overlay inserts the address 575 N.
Area 5 Pennsylvania Street, Indianapolis, IN
This overlay inserts the signature of the 31911 0004 24162F Each 46204, in the lower left corner of any IRS
Area Director SB/SE Area 5, Ted F. Brown, 03/1997 No Previous Issue letter. No signature will be preprinted on the
on any IRS letter. S:TSS:4040 Internal Winston-Salem, NC - No Signature letter. T:M:M Internal Use
Use This overlay inserts the return address 251
N. Main Street, Room 118 Winston-Salem, 32200 0004 23778L Each
31800 0105 31397Q Each NC 27101 in the upper left corner of any 01/1997 No Previous Issue
12/2000 No Previous Issue IRS (DO) form letter. No signature will be Indiana District Office - No Signature
Electronic Overlay, Area Director SB/SE printed on the letter. W:CAR:FA-2 Inter- This overlay inserts the return address 575
Area 5 nal Use N. Pennsylvania Street, Indianapolis, IN
This overlay inserts the signature of the 46204 in the upper left corner of any IRS
Area Director SB/SE Area 5, Ted F. Brown, 32000 0001 22698S Each (DO) form letter. No signature appears on
on any IRS letter along with the address of 09/1996 No Previous Issue the overlay. T:M:M Internal Use
7850 S. W. 6th Court, Plantation, FL 33324 No Signature, Gulf Coast District
in the lower left corner of the letter. This overlay inserts the address 600 S.
S:TSS:4040 Internal Use Maestri Place, New Orleans, LA, 70130 in
the lower left corner of any IRS letter. No
signature will be pre-printed on the letter.
T:M:M Internal Use
L-23
Electronic Overlay
32205 0004 24003N Each 32400 0001 23044Y Each 42600 0004 24006U Each
Fort Wayne, IN - No Signature No signature, Virginia-West Virginia New England District Office - No
This overlay inserts the return address 1415 District signature
Director's Row, Fort Wayne, IN 46808-1287 This overlay inserts the address 400 N. This overlay inserts the return address JFK
in the upper left corner of any IRS (DO) Eighth Street, Richmond, VA 23240 in the Federal Building, Boston, MA 02203 in the
form letter. No signature appears on the lower left corner of anly IRS letter. No sig- upper left corner of any IRS (DO) form let-
overlay. This overlay is designed to be used nature will be preprinted on the letter. ter. No signature appers on the overlay.
with Envelope 178 (double window), catalog T:M:M Internal Use T:M:M Internal Use
number 62249D. SER:IND Internal Use
32400 0004 23338X Each 42600 0005 24007F Each
Virginia-West Virginia District Office - No
32205 0005 24004Y Each
Signature
New England District Office - Stephen L.
10/1997 Destroy Prev Issues Upon Rec Daige
This overlay inserts the return address 400
Fort Wayne, IN - James E. Rogers, Jr. N. Eighth Street, Richmond, VA, 23240 in This overlay inserts the signature of the
This overlay inserts the signature of the the upper left corner of any IRS RO/DO District Director, Stephen L. Daige on any
District Director, James E. Rogers, Jr., form letter. No signature appears on the IRS (DO) form letter along with the return
along with the return address 1415 Direc- overlay. T:M:M Internal Use address JFK Federal Building, Boston, MA
tor's Row, Fort Wayne, IN 46808-1287 in 02203 in the upper left corner of the letter.
the upper left corner of any IRS (DO) form 40000 0002 23288C Each T:M:M Internal Use
letter. This overlay is designed to be used 12/1996 No Previous Issue
with Envelope 178 (double window), catalog Signature, Northeast Regional 42700 0001 23037J Each
number 62249D. SER:IND Internal Use Commissioner 11/1996 No Previous Issue
This overlay inserts te signature of the Dis- No signature, Pennsylvania District
trict Director, on any IRS letter This overlay inserts the address 600 Arch
32300 0001 23039F Each along with the address 90 Church Street, Street, Philadelphia, PA 19106 in the lower
11/1996 No Previous Issue New York NY 10007. T:M:M Internal Use left corner of any IRS (DO) form letter. No
No signature, Delaware-Maryland District signature will be printed on the letter.
This overlay inserts the address 31 Hopkins SBSE:C:A3:T2 Internal Use
Plaza, Baltimore, MD 21201 in the lower left 42500 0001 23038U Each
corner of any IRS letter. No signature will 11/1996 No Previous Issue 42700 0004 24017B Each
be preprinted on the letter. T:M:M Internal No signature, Upstate New York District 02/1997 No Previous Issue
This overlay inserts the address 111 W. Pennsylvania District Office - No
Use
Huron Street, Buffalo, NY 14202 in the Signature
32300 0002 23104P Each lower left corner of any IRS RO/DO form This overlay inserts the return address 600
10/1999 Destroy Prev Issues Upon Rec letter. No signature appears on the overlay. Arch Street, Philadelphia, PA 19106 in the
C&L:DO Internal Use
J.J.Jennings, Baltimore, MD upper left corner of any IRS (DO) form let-
This overlay inserts the signature of the 42500 0004 23784P Each ter. No signature appears on the overlay.
District Director, J.J.Jennings on any IRS 01/1997 No Previous Issue SBSE:C:A3:T2 Internal Use
(DO) letter along with the address 31 Hop- Upstate New York District Office - No
kins Plaza, Baltimore, MD 21201 in the Signature 42700 0102 31409X Each
lower left corner of the letter. T:M:M In- This overlay inserts the return address 111 12/2000 No Previous Issue
ternal Use W. Huron Street, Buffalo, NY 14202 in the Director, SBSE Compliance Area 3 - B.
upper left corner of any IRS (DO) form let- F. Rogers
32300 0003 23780X Each ter. No signature appears on the overlay. This overlay inserts the signature of the Di-
10/1999 Destroy Prev Issues Upon Rec C&L:DO Internal Use rector SBSE Compliance Area 3, B. F. Ro-
J.J.Jennings - Signature Only gers on any IRS (DO) form letter along with
This overlay inserts the signature of the 42600 0001 23035N Each the return address 600 Arch Street, Phila-
District Director, J.J.Jennings on any IRS 11/1996 No Previous Issue delphia, PA 19106 in the lower left corner
(DO) form letter. No address appears on the No signature, New England District of the letter. SBSE:C:A3:T2 Internal Use
overlay. T:M:M Internal Use This overlay inserts the address JFK Fed-
eral Building, Boston, MA 02203 in the
32300 0004 23781I Each lower left corner of any IRS (DO) form letter. 42700 0103 31411J Each
01/1997 No Previous Issue No signature will be printed on the letter. 12/2000 No Previous Issue
Delaware-Maryland District Office - No T:M:M Internal Use Director, SBSE Compliance Area 3 - B.
Signature F. Rogers
This overlay inserts the return address 31 42600 0002 23314N Each This overlay inserts the signature of the Di-
Hopkins Plaza, Baltimore, MD 21201 in the 12/1996 No Previous Issue rector SBSE Compliance Area 3, B. F. Ro-
Stephen L. Daige - New England District
upper left corner of any IRS (DO) form let- gers on any IRS (DO) form letter.
ter. No signature appears on the overlay. SBSE:C:A3:T2 Internal Use
District Director, Stephen L. Daige on any
T:M:M Internal Use
IRS (DO) form letter along with the address 42700 0105 31412U Each
JFK Federal Building, Boston, MA 02203
32300 0005 23782T Each
placed in the lower left corner of the letter.
10/1999 Destroy Prev Issues Upon Rec Director, SBSE Compliance Area 3 - B.
T:M:M Internal Use
Delaware-Maryland District Office - F. Rogers
J.J.Jennings 42600 0003 24005J Each This overlay inserts the signature of the Di-
This overlay inserts the signature of the 02/1997 No Previous Issue rector SBSE Compliance Area 3, B. F. Ro-
District Director, J.J.Jennings on any IRS Stephen L. Daige - Signature Only gers on any IRS (DO) form letter along with
(DO) form letter along with the return ad- This overlay inserts the signature of the the return address 600 Arch Street, Phila-
dress 120 W. Lombard Street, Baltimore, District Director, Stephen L. Daige on any delphia, PA 19106 in the upper left corner
MD 21201 in the upper left corner of the IRS (DO) form letter. No address appears of the letter. SBSE:C:A3:T2 Internal Use
letter. T:M:M Internal Use on the overlay. T:M:M Internal Use
L-24
Electronic Overlay
42800 0001 23031V Each 43100 0001 23033R Each 43200 0004 23800E Each
No signature, Connecticut-Rhode Island No signature, Michigan District Brooklyn District Office - No Signature
District This overlay inserts the address P.O. Box This overlay inserts the return address 10
This overlay inserts the address 135 High 330500, Detroit, MI 48232-6500 in the lower Metro Tech Center, 625 Fulton Street,
Street, Hartford, CT 06103-1185 in the left corner of any IRS (DO) form letter. No Brooklyn, NY 11201 in the upper left corner
lower left corner of any IRS (DO) form letter. signature will be printed on the letter. of any IRS (DO) form letter. No signature
No signature will be printed on the letter. T:M:M Internal Use will be printed on the letter. T:M:M Inter-
T:M:M Internal Use
nal Use
43100 0002 23308J Each
42800 0004 23787W Each 12/1996 No Previous Issue 43200 0005 23801P Each
01/1997 No Previous Issue Arlene Kay, Michigan District 06/1998 No Previous Issue
Connecticut-Rhode Island District Office This overlay inserts the signature of the
- No Signature Brooklyn District Office - Ellen Murphy
District Director, Arlene Kay on any IRS
This overlay inserts the return address 135 This overlay inserts the signature of the
(DO) form letter along with the address P.O.
High Street, Hartford, CT 06103-1185 in the District Director, Ellen Murphy on any IRS
Box 330500, Detroit, MI 48232-6500 in the
upper left corner of any IRS (DO) form let- (DO) form letter along with the return ad-
lower left corner of the letter. T:M:M In-
ter. No signature appears on the overlay. dress 10 Metro Tech Center, 625 Fulton
ternal Use
T:M:M Internal Use Street, Brooklyn, NY 11201 in the upper left
43100 0003 23795W Each corner of the letter. T:M:M Internal Use
42808 0004 24174X Each 01/1997 No Previous Issue
03/1997 No Previous Issue Arlene Kay - Signature Only
Providence, RI - No Signature This letter inserts the signature of the Dis- 43201 0004 24028I Each
This overlay inserts the return address 380 trict Director, Arlene Kay on any IRS (DO) 02/1997 No Previous Issue
Westminster Street, Providence, RI 02903 form letter. Hauppauge, NY - No Signature
in the upper left corner of any IRS (DO) No address appears on the overlay. This overlay inserts the return address 1180
form letter. No signature will be printed on T:M:M Internal Use Veterans Memorial Highway, Hauppauge,
the letter. CRI:DDO Internal Use NY 11788 in the upper left corner of any
43100 0004 23796H Each IRS (DO) form letter. No signature will be
42900 0001 23032G Each 01/1997 No Previous Issue printed on the letter. A:RE:O:A2 Internal
07/1997 Destroy Prev Issues Upon Rec Michigan District Office - No Signature Use
No signature, Manhattan District This overlay inserts the return address P.O.
This overlay inserts the address 290 43201 0005 24029T Each
Box 330500, Detroit, MI 48232-6500 in the
Broadway, New York NY 10007 in the lower
upper left corner of any IRS (DO) form let- 02/1997 No Previous Issue
left corner of any IRS (DO) form letter. No
ter. No signature apears on the overlay. Hauppauge, NY - Herbert J. Huff
signature will be printed on the letter.
T:M:M Internal Use This overlay inserts the signature of the
T:M:M Internal Use
District Director, Herbert J. Huff along with
42900 0002 23306N Each
43100 0005 23797S Each the return address 1180 Veterans Memorial
01/1997 No Previous Issue Highway, Hauppauge, NY 11788 in the up-
Michigan District Office - Arlene Kay per left corner of any IRS (DO) form letter.
C. R. Baugh, Manhattan District
This overlay inserts the signature of the A:RE:O:A2 Internal Use
District Director, C. R. Baugh on any IRS District Director, Arlene Kay on any IRS
(DO) form letter along with the address 290 (DO) form letter along with the return ad- 43202 0004 24031F Each
Broadway, New York, NY 10007 in the dress P.O. Box 330500, Detroit, MI 02/1997 No Previous Issue
lower left corner of the letter. T:M:M In- 48232-6500 in the upper left corner of the Corona, NY - No Signature
ternal Use letter. T:M:M Internal Use This overlay inserts the return address One
43200 0001 23030K Each Lefrak City Plaza, 5917 Junction Blvd., Co-
42900 0003 23789S Each rona, NY 11368 in the upper left corner of
No signature, Brooklyn District any IRS (DO) form letter. No signature will
C. R. Baugh - Signature Only be printed on the letter. A:RE:O:A2 Inter-
This overlay inserts the signature of the This overlay inserts the address 10 Metro
Tech Center, 625 Fulton Street, Brooklyn, nal Use
District Director, C. R. Baugh on any IRS
(DO) form letter. No address appears on NY 11201 in the lower left corner of any IRS
(DO) form letter. No signature will be printed 43202 0005 24032Q Each
the overlay. T:M:M Internal Use 02/1997 No Previous Issue
on the letter. T:M:M Internal Use
42900 0004 23790T Each Corona, NY - Herbert J. Huff
07/1997 Destroy Prev Issues Upon Rec 43200 0002 23309U Each This overlay inserts the signature of the
Manhattan District Office - No Signature 06/1998 No Previous Issue District Director, Herbert J. Huff along with
This overlay inserts the return address 290 Ellen Murphy - Brooklyn District the return address One Lefrak City Plaza,
Broadway, New York, NY 10007 in the up- This overlay inserts the signature of the 5917 Junction Blvd., Corona, NY 11368 in
per left corner of any IRS (DO) form letter. District Director, Ellen Murphy on any IRS the upper left corner of any IRS (DO) form
No signature appears on the overlay. (DO) form letter along with the address 10 letter. A:RE:O:A2 Internal Use
T:M:M Internal Use Metro Tech Center, 625 Fulton Street,
Brooklyn, NY 11201 in the lower left corner 43203 0004 24033B Each
42900 0005 23791E Each of the letter. T:M:T Internal Use 02/1997 No Previous Issue
07/1997 Destroy Prev Issues Upon Rec Garden City, NY - No Signature
Manhattan District Office - C. R. Baugh 43200 0003 23798D Each This overlay inserts the return address 107
This overlay inserts the signature of the 06/1998 No Previous Issue Charles Lindberg Blvd., Garden City, NY
District Director, C. R. Baugh on any IRS Ellen Murphy - Signature Only 11530 in the upper left corner of any IRS
(DO) form letter along with the return ad- This overlay inserts the signture of the Dis- (DO) form letter. No signature will be printed
dress 290 Broadway, New York, NY 10007 trict Director, Ellen Murphy on any IRS (DO) on the letter. A:RE:O:A2 Internal Use
in the upper left corner of the letter. form letter. No address appears on the
T:M:M Internal Use overlay. T:M:M Internal Use
L-25
Electronic Overlay
43203 0005 24034M Each 43300 0001 23034C Each 43300 0004 23803L Each
Garden City, NY - Herbert J. Huff No signature, New Jersey District New Jersey District Office - No Signature
This overlay inserts the signature of the This overlay inserts the address 970 Broad This overlay inserts the return address 970
District Director, Herbert J. Huff on any IRS Street, Newark, NJ 07102 in the lower left Broad Street, Newark, NJ 07102 in the up-
(DO) form letter, along with the return ad- corner of any IRS (DO) form letter. No sig- per left corner of any IRS (DO) form letter.
dress 107 Charles Lindberg Blvd., Garden nature will be printed on the letter. No signature appears on the overlay.
City, NY 11530 in the upper left corner of NER:NEW:DDO Internal Use
the letter. A:RE:O:A2 Internal Use NER:NEW:DDO Internal Use
43300 0002 23311G Each 43300 0005 23804W Each
43204 0004 24035X Each 10/1997 No Previous Issue
Frank P. Nixon - New Jersey District New Jersey District Office - Frank P.
Riverhead, NY - No Signature This overlay inserts the signature of the
This overlay inserts the return address 518 Nixon
District Director, Frank P. Nixon on any IRS
E. Main Street, Riverhead, NY 11901 in the This overlay inserts the signature of the
upper left corner of any IRS (DO) form let- (DO) form letter along with the address 970
Broad Street, Newark, NJ 07102 in the District Director, Frank P. Nixon on any IRS
ter. No signature will be printed on the let- (DO) form letter along with the return ad-
ter. A:RE:O:A2 Internal Use lower left corner of the form letter.
NER:NEW:DDO Internal Use dress 970 Broad Street, Newark, NJ 07102
in the upper left corner of the letter.
43204 0005 24036I Each
NER:NEW:DDO Internal Use
02/1997 No Previous Issue 43300 0003 23802A Each
Riverhead, NY - Herbert J. Huff 10/1997 No Previous Issue
This overlay inserts the signature of the Frank P. Nixon - Signature Only 80700 0004 24710J Each
District Director, Herbert J. Huff on any IRS This overlay inserts the signature of the 07/1997 No Previous Issue
(DO) form letter, along with the return ad- District Director, Frank P. Nixon on any IRS No Signature, 950 L'Enfant Plaza,
dress 518 E. Main Street, Riverhead, NY (DO) form letter. No address appears on Washington
11901 in the upper left corner of the letter. the overlay. NER:NEW:DDO Internal Use letter overlay for L'enfant plaza
A:RE:O:A2 Internal Use CP:IN:D:PRO Internal Use
L-26
Notices
Notices
28 45437Z Each 93 20165Y Each 100 45512F Each
Service of Notice of Levy by Mail on Employee Travel and Entertainment Bad Debts
Agencies and Instrumentalities of the Expenses Notice 100 informs taxpayers as to what
United States This notice contains a list of records needed records they need to provide to substantiate
General instructuons of office's receiving to complete examination by Examination bad debt deductions. Notice 609 must be
and processing levies served by mail. Division. This notice no longer requires used as a stuffer with this item.
(Stuffer for Forms 668-A and 668-W, and OMB Clearance. Notice 609 must be used CP:EX:CS:SCP Tax Related Public Use
as a stuffer with this item.
notice 110 and 110A). CO:O:FP Tax Re-
lated Public Use
101 20210Q Each
48 45458C Each
94 45509I Each
07/1987 Use/Issue Prev Issue First 10/1983 Use/Issue Prev Issue First Rental Income and Expenses
Release of Federal Tax Lien Moving Expenses Notice to taxpayer and tells what records
Notice 48 is attached to Part 3 of Form 668 This notice informs taxpayer of what doc- are required to substantiate rental income
(Certificate of Release of Federal Tax Lien) umentation will be required to support and expenses. Notice 609 must be used
which advises the taxpayer of where and moving expenses related deductions. No- as a stuffer with this item. This notice no
how the effects of the Federal Tax Lien may tice 609 must be used as a stuffer with this longer requires OMB Clearance.
be removed from the Public Record. notice. CP:EX:CS:SCP Tax Related CP:EX:CS:SCP Tax Related Public Use
CO:CO:C:SP Tax Related Public Use Public Use
87 20140D Each 95 45510J Each 102 20215T Each

Medical and Dental Expenses Scholarship or Fellowship Grant Information Guide - Capital Gains and
Notice 87 informs taxpayers as to what re- Notice 95 informs taxpayer that certain re- Losses
cords will be needed to substantiate med- cords will be needed to substantiate schol- Notice 609 must be enclosed with this no-
ical and dental expense deductions. Notice arship status dependency. Notice 609 must tice when mailed to taxpayer. This notice
609 must be used as a stuffer with this item. be used as a stuffer with this item. explains what records are needed to sub-
This notice no longer requires OMB Clear- CP:EX:CS:SCP Tax Related Public Use stantiate the capitol gains or losses shown
ance. CP:EX:CS:SCP Tax Related Public on tax return. CP:EX:CS:SCP Tax Re-
Use 96 20180N Each lated Public Use
88 20145G Each
Casualty Losses
129 45546L Pad
01/1990 Destroy Prev Issues Upon Rec Notice to Taxpayers with instructions to 12/1997 Destroy Prev Issues Upon Rec
Information Guide - Taxes provide data to support claim of casualty Disclosure Limitation (Davac Labels)
This notice no longer requires OMB Clear- losses. Notice 609 must be used as a stuf- This label is placed on all confidential doc-
ance. Notice 609 must be used as a stuffer fer with this item. This notice no longer re- uments that are furnished to federal, state
with this item. CP:EX:CS:SCP Tax Re- quires OMB Clearance. and local agencies notifying them of the
lated Public Use CP:EX:CS:SCP Tax Related Public Use penalties for unauthorized disclosure, ex-
plaining disclosure limitations and furnishing
89 20150Z Each disposition instructions. CL:GLD Tax Re-
06/1983 Use/Issue Prev Issue First 97 20190J Each lated Public Use
Interest Expenses 07/1983 Use/Issue Prev Issue First
List of records needed to complete exam- Uniforms, Equipment and Tools 129 A 45547W Roll
ination of return by Examination Division. Notice 97 informs taxpayers as to what do- 12/1997 Destroy Prev Issues Upon Rec
This notice no longer requires OMB Clear- cumentation will be needed to substantiate Disclosure Limitation (100 Pressure
ance. Notice 609 must be used as a stuffer uniform, equipment and tool expense de- Sensitive Labels per Roll)
with this item. CP:EX:CS:SCP Tax Re- ductions. Notice 609 must be used as a This label is placed on all confidential tape
lated Public Use stuffer with this item. CP:EX:CS:SCP Tax reels that are furnished to state, federal and
Related Public Use local agencies to notify them of the penal-
90 20155C Each ties for unauthorized disclosure. The notice
06/1983 Use/Issue Prev Issue First 98 45511U Each
03/1990 Destroy Prev Issues Upon Rec also explains the disclosure limitations and
Contributions furnishes disposition instructions.
Alimony Payments
Notice 90 asks for information on contrib- CL:GLD Tax Related Public Use
Notice 98 informs taxpayers as to what re-
ution that will be itemized deductions for the codes will be necessary to substantiate Ali-
taxpayer. This notice no longer requires mony payment deductions. Notice 609 194 20265Z Each
OMB Clearance. Notice 609 must be used must be used as a stuffer with this item. 05/1994 Destroy Prev Issues Upon Rec
as a stuffer with this item. CP:EX:CS:SCP Tax Related Public Use Social Security (FICA) Tax Rate Table
CP:EX:CS:MI Tax Related Public Use Notice 194 is included with Forms 941, 942,
and 943 whenever a delinquent return is
91 20160V Each 99 20200U Each requested from the taxpayer. The notice is
03/1990 Destroy Prev Issues Upon Rec 03/1997 Destroy Prev Issues Upon Rec given to walk-in taxpayers and also is
Education Expenses Child or Dependent Care mailed whenever a new EIN (employer
Notice 91 is sent to taxpayer to ask for in- Notice 99 is designated - ICR -. Revised to identification number) is assigned to an
formation to help in completing their return. insert OMB No. and Date. Also changes employer filing these same forms.
Notice 609 must be used as a stuffer with approved 7/23/81 which were not printed. T:I:B:C Tax Related Public Use
this item. This notice no longer requires Notice 609, (Privacy Act and Paperwork
OMB Clearance. CP:EX:CS:SCP Tax Reduction Act Notice.) Must be enclosed
Related Public Use when this Notice is mailed to taxpayer.
N-1
Notices
199 20270S Each 415 45821T Each 437 A 26348X Each
Information Guide Exemptions for Your Privacy Act Notice - Non-Employee Notice of Intention to Disclose
Children Interviews Tort Claims Section S3509 of IRS Restructuring and
This notice is enclosed with initial contact Notice 415 is used during interview situ- Reform Act of 1998 requires that a new
letter to inform taxpayer as to what records ations to inform non-employees of their class of documents be made puclicly avail-
are needed to document deduction for chil- rights pertinent to subsection (e)(3) of the able. Some of these documents are tax-
dren. Notice 609 must be used as a stuffer Privacy Act of 1974. This status notice is payer-specific. This notice notifies affected
with this item. CP:EX:CS:SCP Tax Re- reissued to show that Notice 415 now is on taxpayers regarding release.
lated Public Use the "Print On Demand Program." It can be CC:PA:T General Admin Public Use
ordered only from the Central Area Distrib-
200 20275V Each ution Center (CADC) in Bloomington, IL 437 A(1) 27714F Each
08/1989 Destroy Prev Issues Upon Rec 61799. I:IS:P Tax Related Public Use 06/1999 Destroy Prev Issues Upon Rec
Information Guide - Exemptions Other Notice of Intention to Disclose
Than Your Children 417 45823P Each This notice is used to notify people that their
Notice 200 is designated - ICR -. Revised 04/2001 Destroy Prev Issues Upon Rec documents filed for review with the IRS will
to insert OMB No. and Date. Notice 609, Privacy Act Notice - Employee become available for public viewing on a
(Privacy Act and Paperwork Reduction Act Interviews certain date. They are given the opportunity
Notice.) Must be included when this notice Notice 417 is furnished by NBIC to IRS and to ask that certain materials be reviewed
is mailed to taxpayer. other Treasury employees during confron- before they are released, with the opportu-
CP:EX:CS:SCP Tax Related Public Use tation interviews in background and conduct nity that the documents in question not be
investigations. It is also given to employees released to the public. CC:DOM General
directly involved in accidents relative to tort Admin Public Use
210 45625J Each investigations. This status notice is reissued
02/1997 Destroy Prev Issues Upon Rec to show that Notice 417 now is on the "Print 441 45843H Each
Preparation Instructions for Media On Demand Program." It can be ordered 03/1992 Destroy Prev Issues Upon Rec
Labels only from the Area Distribution Notice of Intention to Disclose
Notice 210 specifies required information Centers(ADCs). A:PSO:NBIC General This notice informs taxpayers that their de-
which must be included on all pressure Admin Public Use termination letter will be available for in-
sensitive labels used to identify each and spection under the Freedom of Information
every piece of media submitted for Service 425 45831P Each Act after the indicated deletions have been
processing. IS:M:P:I:IS Tax Related Pub- 04/2001 Destroy Prev Issues Upon Rec made. EX:D:F Tax Related Public Use
lic Use Privacy Act Notice - Non-Employee
Interviews
393 45803X Each Notice 425 is issued by NBIC to all non- 466 45857V Each
11/2001 Destroy Prev Issues Upon Rec employee subjects in investigations other 10/2000 Destroy Prev Issues Upon Rec
Information Concerning Determination than tort investigations. This status notice Notice of Intention to Disclose
to Withhold Records Exempt from is reissued to show that Notice 425 now is Notice 466 is used in connection with re-
Freedom of Info Act-5 USC 552 on the "Print On Demand Program." It can quests for public inspection of certain
Notice 393 is used to notify the public of be ordered from the Area Distribution Cen- background file documents relating to writ-
their appeal rights under the Freedom of ters (ADCs). A:PSO:NBIC General Admin ten determinations. CC:PA:T Tax Related
Information Act - 5 U.S.C. 522. Public Use Public Use
CL:GLD:D General Admin Public Use
428 45834W Each 483 20345I Each
402 45812I Each 03/1976 No Previous Issue 06/1991 Destroy Prev Issues Upon Rec
10/1988 Destroy Prev Issues Upon Rec Thank You (Notice to taxpayer Instructions to Employee Paid Thru
Appeal Procedure - Adverse acknowledging receipt of cash payment) Central Payroll System for Submit.
Determination Letter on Qualification of Notice 428 is a stuffer which accompanies Statement of Personal Exempt.
Employee Plan Form 809, Receipt for Payment of Taxes. Notice 483 is to be delivered in person or
This notice is a proposed adverse determi- The notice acknowledges receipt of the by mail, with Form 668-P, Statement of
nation letter to alert taxpayers of their ap- taxpayer's cash payment and requests that Personal Exemptions, and Part 3 of Form
peal rights. CP:E:EP:FC Tax Related any future payments by mail be in the form 668-W, Notice of Levy on Wages, Salary,
Public Use of a check of money order. R:D Tax Re- and Other Income directly to the taxpayer.
lated Public Use OP:CO:C:FP Tax Related Public Use
414 45820I Each
01/1991 Destroy Prev Issues Upon Rec 433 26242I Each 484 20350B Each
Your Rights & Instructions for 01/2002 Destroy Prev Issues Upon Rec 06/1991 Destroy Prev Issues Upon Rec
Requesting Review of Adverse Interest and Penalty Information Instruction to Employer with Centralized
Determination Under Privacy Act of 1974 Notice 433 is a mailout stuffer used to in- Payroll System for Processing
Notice stating rights and instructions for reform the taxpayer of (1) the appeals proc- Statement of Personal Exempt.
questing review of an adverse determi- ess and (2) which penalties are charged Notice 484 is to be served with Parts 1 and
nation under Privacy Act. interest. S:C:CP:RC:P Tax Related Public 2 of Form 668-W, Notice of Levy on Wages,
CP:EX:GLD:O General Admin Public Use Use Salary, and other income. It informs the
employer that Parts 3 of Form 668-W and
437 45841L Each
Form 668-P, statement of Personal Ex-
Notice of Intention to Disclose (Rulings) emptions, have been furnished to the tax-
Notice is mailed with documents that will be payer. OP:CO:C:FP Tax Related Public
made available to the public under Section Use
6110 of the code. CC:PA:T Tax Related
Public Use
N-2
Notices
487 45874G Each 675 60369C Each 732 62569Y Each
Information Guide - Disability Income We Charge a Fee for Copies of Your Tax Important Reminders
Exclusions Return Although Notice 732 was created for inclu-
Information guide, instructs taxpayers what Notice 675 is used to return a taxpayer's sion on a one-to-one basis with 2nd quarter
information to bring in for examinations request received without the proper pay- 1985 Form 941 mailout, it still contains in-
where disability income exclusion is ques- ment for copies of tax returns. The notice formation which is current. The stuffer
tioned. Notice 609 must be used as a stuffer transmits a copy of Form 4506, Request for highlights major errors made by taxpayers
with this item. Change form to reflect on both Form 941 returns and FTD cou-
Copy of Tax Form, to the taxpayer for
changes in the tax law. OP:EX:I:S Tax pons. The originator advises of intentions
completion and return with the correct pay-
Related Public Use to use the notice in either the 2nd, 3rd, or
ment. T:C:O:A:CSC Tax Related Public
4th quarter Form 941 mailout for 1989.
509 45893N Each Use
R:R:E Tax Related Public Use
Explanation of Penalty Charges on Form 679 61121Q Each
735 62780X Each
5500 Series Returns 03/1991 Destroy Prev Issues Upon Rec
Notice 509 is a stuffer sent to filers of de- Information For Partnerships With 10 Or How to Deduct Backup Withholding
linquent Form 5500 series returns. It is in- Fewer Partners Accompanies Notice CP 543 to tell individ-
cluded with the taxpayer's notice (bill) of This information was originally included in uals who have to start backup wi tholding
assessment (Form 6335). R:R:A:S Tax the 1355 C/SC letter but the letter was to what to do to report the withholding to IRS.
Related Public Use long for practical usage. The information is W:CP:CO:P:RS Tax Related Public Use
being moved to this notice to increase the
555 45924B Each usability of these letters. This item will be
11/1994 Destroy Prev Issues Upon Rec used and filed with letter 1355 C/SC. 746 63146F Each
Filing Requirements - Pertinent Section T:T:S:I Tax Related Public Use 01/2002 Destroy Prev Issues Upon Rec
Internal Revenue Code Title 26, U.S. Information About Your Notice, Penalty
Notice 555 is used solely as an attachment 688 61262M Each and Interest
to Letter 664(c). This information cannot be 01/1984 No Previous Issue Notice 746 is a letter-folded, 4-page mailout
programmed as part of the C letter. Important Notice to Users of IRS Tapes stuffer issued to those taxpayers who re-
CP:EX:CS:SCP Tax Related Public Use ceive either a laser-printed balance due or
This notice is inserted with magnetic media
shipments to non-IRS users (i.e., other go- refund CP notice. The notice details the
vernment agencies or designated organiza- penalty and interest rules for most situ-
609 45963A Each
06/1999 Destroy Prev Issues Upon Rec tions). This status notice is reissued to show ations. NOTE: Service center quantities are
Privacy Act and Paperwork Reduction that Notice 688 now is on the "Print On folded down (from 17 x 11 to 8-1/2 x 11) to
Act Notice Demand Program." It can be ordered only 8-1/2 x 3-2/3. S:C:CP:RC:P Tax Related
This form is distributed with public use from the Central Area Distri- bution Center Public Use
forms, letters and publications that are re- (CADC) in Bloomington, IL 61799.
quired, but have not been revised, to ex-
776 63510H Each
IS:OC:0 Tax Related Public Use
plain the Privacy and Paperwork Reduction
718 62135O Each Deposit Reminder
Acts. Regions should contact National Of-
Notice 776 is revised to remove outdated
fice for a printing requisition number to re- 10/1984 Destroy Prev Issues Upon Rec
plenish supplies. This item will be printed data. Form 8109-A, FTD Reorder Form, is
Changes in Excise Tax on Certain Fuels
on the Service Center PRINT systems no longer included in the coupon book.
T:FP:F Tax Related Public Use
along with the corresponding CP notice. T:S:C:F Tax Related Public Use
This will eliminate or reduce the warehouse 720 62289N Each
784 63994X Each
stock at the service centers. 10/1984 No Previous Issue 02/1993 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:M Tax Related Public Important Notice - Bankruptcy Could You be Personally Liable for
Use Notice is used to explain that the first notice Certain Unpaid Federal Taxes?
is not a demand for payment of prepetition Notice 784 notifies employers that they
609 (SP) 15314L Each
liabilities (Prepetition debts are not affected
06/1999 Destroy Prev Issues Upon Rec could be charged a trust fund recovery
by the automatic stay). Stuffer is to be en- penalty for failure to pay trust fund taxes.
Privacy Act and Paperwork Reduction
Act Notice (Spanish Version) closed with IMF first notice on certain ban- These taxes must be paid to the IRS, either
This form is distributed with public use kruptcy cases. Use should be temporary. through tax deposits or as payments made
forms, letters and publications that are re- Programming change will cause a literal with the applicable returns. NOTE: In com-
quired, but have not been revised, to ex- regrading bankruptcy to print an affected pliance with Publishing Procedure No. 116
plain the Privacy and Paperwork Reduction first notice in 1986. CP:CO:C:SP Tax for stuffer notices, Notice 784 is paper-
Acts. This item will be printed on the Ser- Related Public Use banded in units of 200 with corrugated
vice Center PRINT systems along with the cardboard on the top and bottom. This sta-
corresponding CP notice. This will elimi- 729 62774T Each tus notice is reissued to update the status
nate or reduce the warehouse stock at the 06/1988 Destroy Prev Issues Upon Rec notice files. S:C:CP:FP:E Tax Related
service centers. W:CAR:MP:FP:F:M Tax Statement of Administrative and Public Use
Related Public Use Constitutional Rights
Notice 729 is attached to Letter 1745(P), 797 63924Z Each
625 45978Z Each Church Tax Inquiry Letter, to satisfy the re- 10/2001 Destroy Prev Issues Upon Rec
01/1993 Destroy Prev Issues Upon Rec quirements of IRC 7611(a)(3)(B)(ii). Possible Refund on Your Federal Income
Explanations of Unallowable Items CP:E:FC Tax Related Public Use Tax Return because of the EIC
Notice 625 is a list of explanations that are This notice informs the public that they may
used when an item is shown on a tax return be eligible for a refund on their Federal In-
that is unallowable. This revision is neces- come tax return because of the earned in-
sary to update the unallowable program come credit (EIC).
explanations. EX:E:S Tax Related Public W:CAR:MP:FP:F:M Tax Related Public
Use Use
N-3
Notices
836 64771G Each 915 12995S Each 931 14736T Each
01/1989 Use/Issue Prev Issue First 12/1993 No Previous Issue 03/2002 Destroy Prev Issues Upon Rec
Form W-4 Reminder Notice to Employers Tax Forms Order Correction Notice Deposit Requirements for Employment
This is a reminder notice to help reduce This notice is being sent with select tax- Taxes
employer confusion about exempt status on payer orders resulting from order blanks This is a notice to alert filers of quarterly
Form W-4. It is to be included in the first from Pub 17 and Pub 334. The taxpayer Form 941 deposit requirements.
quarter Employer's Quarterly Return mail- may try to order the 1994 revision of Form
1040-EZ. This was incorrectly included on
out. This form is printed by field offices. tion
their order blanks and the notice will inform
The revision 01/89 was reactivated on
them that the product will not be available
08/17/92. CP:CO:O:SC Tax Related until December 1994. PC:PS:D Tax Re-
940 (SP) 12920R Each
Public Use 02/1991 No Previous Issue
lated Public Use
Why Do I Have to File Form W-4 with My
843 10273D Each 916 12993W Each Employer? (Spanish Language)
02/1995 Destroy Prev Issues Upon Rec 12/2000 Destroy Prev Issues Upon Rec This is a notice written in spanish explaining
Important Notice About Federal Tax Dyed Diesel Fuel Inspection Notice why you have to file a Form W-4 with your
Deposit Coupons Dyed Diesel Fuel Inspection provides infor- employer. T:FP:P Tax Related Public Use
Notice 843 is revised to include the IRS mation about IRS' authority to inspect, ex-
telephone number that taxpayers can call amine and search equipment, media, and
to find out the closet IRS office in that area sources of information concerning the pro- 960 14074A Each
that has Form 8109-B available. duction, storage, or transportation of fuel, 02/1993 Destroy Prev Issues Upon Rec
T:S:C:F Tax Related Public Use fuel dyes, or fuel markers. It also provides Explanation of Penalty Assessment on
penalty information. This notice is pre- Form 3552 (Part 3), Notice of Tax Due...
844 10319Q Each sented by the Field Compliance Officer at Notice 960 is included with mailouts of Form
01/1992 Destroy Prev Issues Upon Rec the time of the inspection. 3552 (Part 3), Notice of Tax Due on Federal
Federal Tax Obligations of Nonprofit S:C:CP:RC:EX Tax Related Public Use
Tax Return, to those taxpayers who have
Organizations been assessed a 100-percent penalty (Ref-
This notice will be sent by cooperating state erence Code 618). The inadequate space
secretaries of State to organizations newly
916 (SP) 23023V Each
12/1996 No Previous Issue on the Form 3552 (Part 3) surfaced the
incorporated under the not-for-profit corpo- Dyed Diesel Fuel Inspection Notice need for a separate stuffer geared to pro-
ration statutes of the various states. The (Spanish) viding specific taxpayer appeal rights.
notice reminds these organizations of their Dyed Diesel Fuel Inspection Notice for sto- CP:CO:C:SP Tax Related Public Use
Federal Tax obligations, encourages them rage, transportation, or use of fuel, books
to submit exemption applications to IRS, and records, and penalty for refusal of in- 986 15025P Each
and gives information about the application spection. S:C:CP:RC:EX Tax Related 03/1993 No Previous Issue
procedure. Reference to the amount of Public Use Could You be Personally Liable for
user fee has been deleted. CP:E:FC Tax Unpaid Excise Taxes?
Related Public Use 921 12517Q Each This document is a notice to the taxpayer
11/1992 Use/Issue Prev Issue First about potential liabilty for excise tax.
858 12984L Each Notice to Michigan Employers Regarding
CP:CO:C:SP Tax Related Public Use
12/1998 Destroy Prev Issues Upon Rec Federal Unemployment Taxes
Explanation of Penalty Assessment on Michigan has been declared a credit re- 989 15302T Each
Form 3552 (Part 3) duction state for 1992. This means you
Notice 858 is a stuffer which provides the must reduce the credit you are allowed
against Federal unemployment tax for un- Commonly Asked Questions When IRS
taxpayer who receives Form 3552 (Part 3) Determines Your Worker Status is
employment tax you paid to Michigan. The
with an explanation of the reference code(s) "Employee"
reduced credit is figued as explained in Inst.
cited in the lower left portion of the form. for Form 940. T:FP:F:M Tax Form or In- This Notice should be mailed along with the
OP:FS:S:A:A Tax Related Public Use struction SS-8 Determination Letter as long as the
SS-8 Program Pamphlet is needed. It is
901 11040Q Each 923 12547E Each used to answer questions that people may
09/1989 No Previous Issue 08/1990 No Previous Issue have about their deremtined status, such
Addendum to Publication 448, Federal A Guide to Reporting Cash Transactions as "What Should I do Now?"; How do I get
Estate and Gift Taxes for Trades & Businesses Money Back if I have Already Filed my Re-
This notice provides a technical update to To make Businesses aware of their return?"; etc., and lists the toll free numbers
Publication 448. It is printed as the last two sponsibility for filing currency transaction
for more information and how to obtain tax
pages of the publication and is not available reports. CP:EX:CS:SCP Tax Related
Public Use forms and instructions. S:C:CP:RC Tax
separately. T:FP:P Tax Related Public
Related Public Use
Use
925 13065F Each
910 12015P Each 06/1995 Destroy Prev Issues Upon Rec 996 15338V Each
Penalty Code Explanations (For Tax Year 02/1993 Use/Issue Prev Issue First
1989 and Later years) We Charged You as a Responsible
Penalty Abatement Appeal Procedures
Notice 925 is a stuffer which provides ex- Person for the Excise Tax Identified on
For ACS
planations for civil penalties assessed with the Enclosed Notice
Notice 910 is to accompany ACS Letter 38
"500 series" reference numbers (500-514) Notice 996 is a mail stuffer for use with
that denies an abatement request - it will
for information returns filed for tax year Form 4840, NMF Notice of Jeopardy As-
also inform taxpayer of appeal procedures 1989 and later years. The notice is included sessment, and Form 3552, Property As-
This item will be printed on the Service on a one-to-one basis with each CP Notice
Center PRINT systems along with the cor- sessment Billing Assembly.
215 and 15. Notice must be folded to 8-1/2 CP:CO:C:SP Tax Related Public Use
responding CP notice. This will eliminate x 3-2/3 for Service Centers. This product
or reduce the warehouse stock at the ser- is on the on-demand program 5-18-99 and
vice centers. CO:O:I:AC Tax Related can be ordered from the ADCs.
Public Use OP:EX:ST:PC Tax Related Public Use
N-4
Notices
1009 20653L Each 1054 23922T Each 1079 23984R Each
Information on the Alternative Method More Information About Your CP 167 and Mutual Audit Expectations
of Reporting on Form 720, Schedule A 168 Notices Title: Mutual Audit Expectations Used by
Notice 1009 is a stuffer to be used with Title: More Information About Your C167 Exam Auditors to give TP information on
Form 720 filers with information on alterna- and 168 Used by Taxpayer Service as an audit expectations. Previously issued as
tive methods of reporting, an also used with insert to explain discrepancies on Form 940 Notice SWR E-0006 (8-92). CP:EX Inter-
313 C letter S:C:CP:RC:P Tax Related and the state certification. Previously issued nal Use
Public Use as document SWR TP-15. TAXPAYER
SERVICE Internal Use 1080 23986N Each
1015 20599I Each 02/1997 No Previous Issue
10/2001 Destroy Prev Issues Upon Rec 1055 23923E Each Mutual Audit Expectations
Employers-Have You Told Your 02/1997 No Previous Issue Title: Mutual Audit Expectations Used by
Employees About the Earned Income Information Notice-Janitorial Service Exam Revenue Agents to give TP informa-
Credit (EIC)? Industry Project tion on audit expectations. Previously is-
Notice for employers to notify employees Title: Information Notice-Janitorial Service sued as Notice SWR E-0005 (8-92).
about the Earned Income Credit (EIC). Industry Project Used to provide information CP:EX Internal Use
W:CARMP:FP:F:M Tax Related Public to workers/employees of janitorial industry.
Previously issued as Notice SWR E-11A. 1089 25028S Set
CP:EX Internal Use
"OFFICES CLOSED" HOLIDAY NOTICES
1016 20493T Each
Set
03/1994 No Previous Issue 1056 23924P Each
02/1997 No Previous Issue These notices are used by offices to notify
How to Stop interest on your Account
Information Notice-Janitorial Service the public that the offices of the IRS are
This notice is to inform taxpayers on the closed due to a holiday. Many times these
types of advance payments, the advan- Industry Project
Used by Exam to provide information to signs are used in those offices/PODs that
tages and disadvantages of each and which are not located in a Federal Building and
type of payment that the taxpayer should workers/employees of the janitorial industry,
Spanish/English. Previously issued as SWR they have no other "official" means of noti-
make. It is used by Appeals employees. fying the public of the closing. Previously
C:AP:FS Tax Related Public Use E-11. CP:EX Internal Use
issued as SWR-251 and MSR Form 0019.
1060 23929S Each W:CAR:M:MP:DP Internal Use
1027 21248Y Each
Janitorial MSSP Project Information
1155 23672W Each
How To Prepare Media Label for Form 12/2000 Destroy Prev Issues Upon Rec
W-4 Notice
Disaster Relief Is Available From IRS
Notice 1027 provides instructions and a re- Used by Exam to provide information and
Notice gives information on tax refunds from
commended label format for Form W-4 filers instructions to the janitorial industry for
the Internal Revenue Service if the Presi-
to follow when using any pressure sensitive compliance in filing employment tax returns.
dent of the U.S. declared your area a major
label to transmit their media.NOTE: Repro- Previously issued as Notice SWR E-16 disaster area, and you had property that
ducibles have been provided all area dis- (7-94). CP:EX Internal Use was damaged or lost, and how to receive a
tribution centers of this on-demand item to a Disaster Assistance Kit.
fulfill requirements. IS:O:M:P:I:IS Tax
1070 23957K Each
W:CAR:FA General Admin Public Use
Related Public Use
Refund Hold Cover Sheet 1158 26090Q Each
1036 21974B Each Used by Exam to alert mail routing services 07/1998 No Previous Issue
12/2001 Destroy Prev Rev. Immediately to send the attached return to the correct Appeals Customer Service Program
Early Release Copies of 2002 Income mail stop. Previously issued as Notice This item is unsed to advise taxpayers
SWR-22. CP:COL Internal Use about Northeast Region Appeals Customer
Tax Withholding and Advanced Earned
Income Credit Payment Tables Service Program. Converted to the Na-
1072 23962D Each tional Numbering System. Printings prior to
Notice regarding the early release copies 02/1997 No Previous Issue
of yearly income tax withhholding and ad- 7-98 were identified as NAR Notice 55
Enclosure For Agreements Needing (10/92). NER:AP/MAN General Admin
vance earned income credit payment ta- Payment Plan
bles. W:CAR:MP:FP:M Tax Form or Public Use
Title: Enclosure For Agreements Needing
Instruction Payment Plan Used by Underreporter to 1207 24971Y Each
ensure complete information is received 12/2001 Destroy Prev Issues Upon Rec
1038 TDF from TP. Previously issued as Notice File Schedule H (Household Employment
32-13.2 22011T Each SWR-17 AUCC:UR Internal Use Taxes) With Your Individual Income TAx
02/1996 No Previous Issue Return
1040-T Supplemental Worksheet (Social 1077 23978N Each Notice 1207 is used to return a schedule for
Security Lump-sum Payment) 02/1997 No Previous Issue household employment taxes (Shedule H)
Notice 1038 is a supplemental worksheet Notice 949-Important Information for attachment to Form 1040 or 1040A. It
for Form 1040-T. There is a limited test Title: Notice 949-Important Information is available as a print-on-demanditem.
area for 1040-T. T:FP Tax Related Public Used by Collection to inform TP regarding W:CAS:SP:IMF:1 Tax Related Public Use
Use repayment options. Previously issued as
Notice SWR COL-12 (3-94) CP:EX Inter-
1051 22414E Each nal Use 1209 25172L Each
Individual Taxpayer Identification 1078 23982V Set Caller identification number.
Number Return of Documents 02/1998 Destroy Prev Issues Upon Rec This Notice 1209 is a stuffer needed for
This Notice 1051 is needed for Individual Accrued Penalties/Interest Notice caller identification number to ACS letter-
Taxpayer Identification Number (ITIN) pro- Used by AUSC Collection to inform TP of holer (LT99). The stuffer will also be use
gram. To be included when mailing doc- accrued penalties/interest. Previously is- to publicize the uses of the Personal Iden-
umentation back to taxpayers. sued as Notice SWR COL-008(12-93). tification Number. T:C:O:A:A Tax Related
T:T:C:I Tax Related Public Use CP:COL Internal Use Public Use
N-5
Notices
1214 26162Z Each 1235 27867T Each 1263 30706J Each
Helpful Contacts for your "Notice of Small Business Tax Workshop Notification to Your Spouse or Former
Deficiency" Workbook Spouse About Your Claim
This notice is issued to conform with the This Notice 1235 is for the corrections in This Notice is a revision for Publications
IRS restructuring and reform act of 1998 Publication 1066 (Small Business Tax 971 and 502 as well as Form 8857. This
section 1102(b). It is to be included as an Workshop Workbook). Issue one copy of information will be used by taxpayers re-
insert with all statutory notices of deficiency this notice with each copy ofPublication questing Innocent Spouse Relief from li-
(90 Day Letters). The service centers will 1066. OP:C:A:E:E Internal Use ability, when there is concern that filing the
produce their copies in-line on the lazer claim may result in abuse or violence.
print system. Associate this notice with 1237 28037H Each
07/1999 No Previous Issue W:ISP Tax Related Public Use
Forms 4089 c/n 22650Y, 5601 (c) c/n
24105K, and 10305 c/n 23602y also, Let- Notice on Form 8865 and Schedules
This item is used to notify taxpayers who 1290 33192F Each
ters 531 (DO) c/n 40 222A, 894 (D0) c/n 12/2001 No Previous Issue
have ordered Form 8865, instruc-
40356H, 895 (DO) c/n 40357S, 896 (DO) Supplement to Publication 678FS
tions,and/or associated schedules that
c/n 40358D, 902 (DO) c/n 61976H and those items have not yet been developed. Supplement to Publication 678FS
1753 (DO) c/n 60373K. TA:TAO General It gives filing instructions, and explains that W:CAR:SPEC:PPD:E Tax Related Public
Admin Public Use the backordered items will be shipped to Use
them when printed. OP:FS:FP:F:C Tax
1215 26180V Each
Related Public Use 1291 33327M Each
What to do if you Disagree with the dyed 1261 29753Y Each Errata Notice for Pub 463, Travel,
fuel penalty 05/2000 No Previous Issue
Notice 1215 notifies taxpayers of options to Entertainment, Gift, and Car
Correction to IRS Publication 1458 Notice 1291 is the errata sheet for Pub 463,
resolve the dyed fuel penalty matter if Actuarial Values, Book Beth (7-1999)
they do not agree with the penalty as- Travel, Entertainment, Gift & Car Expenses.
Notice 1261 notifies users of an error in
sessed. S:C:CP:RC Internal Use The error in Pub 463 is on page 19.
Table Z of the (7-1999) edition of Publica-
W:CAR:MP:FP:P Tax Related Public Use
tion 1458 (CATNUM 10719U), Actuarial
1216 26181G Each Values Book Beth. The notice, which is
03/1999 No Previous Issue available via the IRS website (www.irs.gov),
What to do if you disagree with IRc states how the correct factors for a specific 1300 33642E Each
Section 4083(c) Refusal Penalty interest rate under Table Z can be obtained. 02/2002 No Previous Issue
Notice 1216 notifies taxpayers of a pro- NOTE: A copy of Notice 1261 is (to be) in- PUBLICATION15, 15A AND 15T IN
posed penalty for refusing to allow included with each Publication 1458 (7-1999) PUBLICATION 1194B VOLUME 1
spection by IRS Dyed Fuel Compliance issued to requesters until availability of the Notice 1300 is to notify public about incor-
Officer. It explains penalty and options for "corrected" edition of Publication 1458 (7- rect information in Pub. 1194B Vol 1
resolving the matter. OP:EX:ST:E Internal 1999). T:EP:RA:T:A1 Tax Related Public W:CAR:MP:FP:F:M Tax Related Public
Use Use Use
N-6
IRMs/LEMs
IRM
0.300.23 30061B Each 1.1.9 30383S Each 1.2.2 73276Q Each
02/1999 File IRM per transmittal 02/1999 File IRM per transmittal 01/2002 File IRM per transmittal
Employment (General) - Part-Time Organization and Staffing - Taxpayer General Management - Delegations of
Career Employment Program Treatment and Service Improvements Authority
This IRM section contains policy guidance This IRM section describes the organiza- Contains the Commissioner's Delegations
on the Part-Time Employment Program. It tional structure of the National Director, of Authority. N:ADC:R:SPDER Internal
will be used as needed by Personnel Of- Taxpayer Treatment and Service Improve- Use
fices and management. This IRM section ments. M:SP Internal Use
replaces old section 0340 of IRM 0300. 1.2.3 CH. 3 29300H Each
M:S:P:R Internal Use 1.1.10 30384D Each 04/2000 File IRM per transmittal
02/1999 File IRM per transmittal
1.1.1 30376D Each Internal Management Document System
Organization and Staffing - Equal
02/1999 File IRM per transmittal Handbook - Policy Statements
Employment Opportunity and Diversity
Organization and Staffing - IRS Mission This IRM section describes the organiza- This Chapter defines the Policies of the In-
and Basic Organization tional structure, mission and function state- ternal Revenue Service. It contains instruc-
This IRM section describes the new mission ments of the National Director, Equal tion on preparing, clearing and publishing
and organizational structure resulting from Employment Opportunity and Diversity. Policy Statements within the framework of
the IRS Restructuring and Reform Act. M:SP Internal Use the Internal Revenue Manual process. It
M:SP Internal Use supersedes Chapter 200 (text 242 through
1.1.11 30385O Each 242.7) of IRM 1230. M Internal Use
1.1.2 30377O Each 02/1999 File IRM per transmittal
02/1999 File IRM per transmittal Organization and Staffing - Chief 1.2.3 CH. 4 29543A Each
Organization and Staffing - IRS Communications and Liaison 04/2000 File IRM per transmittal
Organizational History This IRM section describes the organization Internal Management Document System
This IRM section describes the new mission structure, mission and function statements Handbook - Delegation of Authority
and organizational structure resulting from of the Chief Communications and Liaison. This Chapter defines Delegation of Author-
the IRS Restructuring and Reform Act of This section replaces old IRM 1124 and
1998. M:SP Internal Use ity. It contains instruction on preparing,
1125. M:SP Internal Use clearing and publishing Delegation Orders
1.1.4 30364L Each within the framework of the Internal Re-
1.1.12 30386Z Each
venue Manual process. M Internal Use
08/1997 File IRM per transmittal 02/1999 File IRM per transmittal
Organization and Staffing - Organization and Staffing - Chief
Organizational Planning Information Officer
This purpose of this IRM section is to es- 1.2.3 CH. 5 30626A Each
This IRM section describes the organiza-
tablish policy, procedures, and responsibil- 06/2000 File IRM per transmittal
tional structure, mission and function state-
ity for organizing the mission, functions and Internal Management Document System
ments of the Chief Information Officer.
structure of the IRS. M (SPDER) Internal - Publishing and Researching Internal
M:SP Internal Use
Use Management Documents
1.1.13 30387K Each This Chapter describes all of the activities
1.1.5 30378Z Each
02/1999 File IRM per transmittal required for publishing Internal Manage-
Organization and Staffing - Chief ment Documents. It contains instruction on
Organization and Staffing - Office of the
Commissioner Operations Officer preparing a final package for publishing,
This IRM section describes the organization This section describes the organizational formats accepted and researching the sta-
structure, mission and function statements structure, mission and function statements tus of the submitted package and general
of the Office of the Commissioner. This of the Chief Operations Officer. M:SP In- IMD research. M Internal Use
section replaces old IRM 1120 through ternal Use
112(10). M:SP Internal Use 1.2.4 30928Z Each
1.1.14 30388V Each 09/2000 File IRM per transmittal
1.1.6 30379K Each 02/1999 File IRM per transmittal General Management - Use of
02/1999 File IRM per transmittal Organization and Staffing - Management Pseudonyms by Internal Revenue
Organization and Staffing - Chief and Finance Service Employees
Counsel This IRM section describes the organiza-
IRM 1.2.4 is designed to provide informa-
This IRM section describes the organization tional structure, mission and function state-
tion, guidance and procedures for all Ser-
structure, mission and function statements ments of the Chief Management and
Finance. M:SP Internal Use vice managers with regards to Section 3706
of the Chief Counsel. M:SP Internal Use of the IRS Restructuring and Reform Act of
1.1.15 30395K Each 1998. Section 3706 of the Act is entitled,
1.1.7 30381W Each 02/1999 File IRM per transmittal "Use of Pseudonyms by IRS Employees".
02/1999 File IRM per transmittal Organization and Staffing - Regional OP:CO:C:IE Internal Use
Organization and Staffing - Appeals Commissioner
This IRM section describes the organization This IRM section describes the organization 1.5.1 30331Q Each
structure, mission and function statements structure, mission and function statements 10/2001 File IRM per transmittal
of the National Director of Appeals. of the Regional Commissioners. This sec- Managing Statistics in a Balanced
M:SP Internal Use tion replaces old IRM 1180 through 11(12). Measurement System - The IRS
M:SP Internal Use Balanced Measurement System: A New
1.1.8 30382H Each Approach to Measuring Orga
02/1999 File IRM per transmittal 1.2.1 29301S Each This IRM provides guidance for all employ-
Organization and Staffing - National 08/2000 File IRM per transmittal ees for the Balanced Measurement System.
Taxpayer Advocate Policies of the Internal Revenue Service General information on Balanced Meas-
This IRM section describes the organization This IRM replaces IRM 1218, Policies of the
ures. Previously issued as IRM 105.4 CH.
structure, mission and function statements Internal Revenue Handbook. Contained in
1, catalog number has remained the same.
of the National Taxpayer Advocate. This this section are all of the Commissioner's
N:CFO:O Internal Use
section replaces old IRM 1127.2. Policy Statements for the Service. M In-
M:SP Internal Use ternal Use
I-1
IRM
1.5.2 30332B Each 1.5.8 30338P Each 1.6.1 CH. 3 30578B Each
Managing Statistics in a Balanced Managing Statistics in a Balanced Financial Management Codes Handbook
Measurement System - Managing Measurements System - Guidance for - Financial Plan Codes, Cost, Spending
Statistics in a Balanced Measures Taxpayer Advocate Service (TAS) (Budget) & Allotment Office Codes
System This IRM provides Section 1204/Regulation This Chapter details the valid Financial Plan
This IRM provides guidance for all employ- 801 guidance for the Taxpayer Advocate Codes, and Cost, Spending (Budget), and
ees for the Balanced Measurement System. Allotment Office Codes of the financial
Service. Previously issued as IRM 105.4
General information on Balanced Meas- management coding system. For fiscal year
CH. 8, catalog number has remained the
ures. Previously issued as IRM 105.4 CH. 2000 the Financial Management Codes
same. N:CFO:O Internal Use Handbook will be published as Standard
N:CFO:O Internal Use Announcement 2000-01. It may be viewed
1.5.9 30339A Each
and printed from the Budget web page, at
1.5.3 30333M Each
Managing Statistics in a Balanced
the following address:
10/2001 File IRM per transmittal http://wwww.fin.irs.gov /budget/homepage
Measurement System - Section /2000FINCODES.htm. M:SPB Internal
Measurement System - Certification and 1204/Regulation 801 Guidance for Tax Use
Independent Review Process Exempt / Government Enti
This IRM provides information on Section This IRM provides Section 1204/Regulation 1.6.1 CH. 4 30579M Each
1204 certification and independent review 801 guidance for TE/GE. Previously issued 10/1999 File IRM per transmittal
processes. This section is directed to all as IRM 105.4 CH. 9, catalog number re- Financial Management Codes Handbook
Executives and Managers. Previously is- mains the same. N:CFO:O Internal Use - Travel Purposes Codes & Employment
sued as IRM 105.4 CH. 3, catalog number Category Codes
has remained the same. N:CFO:O Inter- This Chapter details the valid Budget Line
nal Use 1.5.10 30341M Each Item, Travel Purpose and Employment Ca-
10/2001 File IRM per transmittal tegory Codes of the financial management
1.5.4 30334X Each Managing Statistics in a Balanced coding system. For fiscal year 2000 the Fi-
10/2001 File IRM per transmittal Measurement System - Section nancial Management Codes Handbook will
Managing Statistics in a Balanced 1204/Regulation 801 Guidance for Wage be published as Standard Announcement
Measurement System - Section and Investment (W&I) 2000-01. It may be viewed and printed from
1204/Regulation 801 Guidance for the Budget web page at the following ad-
This IRM provides Section 1204/Regulation
Appeals dress: http://www.fin.irs.gov
801 guidance for W&I. Previously issued as
This IRM provides specific Balanced Meas- /budget/homepage /2000FINCODES.htm.
IRM 105.4 CH. 10, catalog number has M:SPB Internal Use
ures and Section 1204 guidance to Ap- remained the same. N:CFO:O Internal
peals. Previously issued as IRM 105.4 CH. Use 1.6.1 CH. 5 30581Y Each
4, catalog number remains the same.
N:CFO:O Internal Use 1.6.1 CH. 1 30576F Each Financial Management Codes Handbook
10/1999 File IRM per transmittal - Object Class Codes, Budget Object
1.5.5 30335I Each Financial Management Codes Handbook Class Codes & Sub-Object Class Codes
10/2001 File IRM per transmittal - Introduction This chapter provides information on object
This Chapter provides a compilation of in- class codes, budget object codes and sub-
Measurement System - Section
dividual codes, code schemes and code object class codes. For fiscal year 2000 the
1204/Regulation 801 Guidance for
combinations currently used by the Service Financial Management Codes Handbook
Criminal Investigation (CI)
for budgeting, accounting and related tran- will be published as Standard Announce-
This IRM provides Section 1204/Regulation ment 2000-01. It may be viewed and printed
801 guidance for Criminal Investigation. sactions. For fiscal year 2000 the Financial
Management Codes Handbook will be pub- from the Budget web page at the following
Previously issued as IRM 105.4 CH. 5, cat- address: http://www.fin.irs.gov
alog number has remained the same. lished as Standard Announcement 2000-01.
It may be viewed and printed from the /budget/homepage /2000FINCODES.htm.
N:CFO:O Internal Use M:SPB Internal Use
Budget web page, at the following address:
1.5.6 30336T Each http://www.fin.irs.gov /budget/homepage 1.6.1 CH. 6 30582J Each
10/2001 File IRM per transmittal /2000FINCODES.htm. M:SPB Internal 10/1999 File IRM per transmittal
Managing Statistics in a Balanced Use Financial Management Codes Handbook
Measurement System - Section - Acceptable Code Combinations
1204/Regulation 801 Guidance for Large 1.6.1 CH. 2 30577Q Each This chapter details the Validity Exceptions
and Mid-Size Business 10/1999 File IRM per transmittal (Exhibts 6-1), Valid MAC/SOC Combina-
This IRM provides Section 1204/Regulation Financial Management Codes Handbook tions (Exhibit 6-2), and the FY 1997 to FY
801 guidance for LMSB. Previously issued - FY, Appropriation, Activities & PCAS 1998 crosswalk (Exhibit 6-3). For fiscal year
as IRM 105.4 CH. 6, catalog number re- This chapter details the valid Fiscal Year, 2000 the Financial Management Codes
mains the same. N:CFO:O Internal Use Appropriation, Management Activity and Handbook will be published as Standard
Project Cost Accounting System Codes of Announcement 2000-01. It may be viewed
the financial management coding sys- and printed from the Budget web page at
1.5.7 30337E Each
tem.For fiscal year 2000 the Financial the following address: http://fin.irs.gov
10/2001 File IRM per transmittal /budget/homepage /2000FINCODES.htm.
Management Cide Handbook will be pub-
Managing Statistics in a Balanced M:SPB Internal Use
lished as Standard Announcement 2000-01.
Measurement System - Section
It may be viewed and printed from the
1204/Regulation 801 Guidance for Small
Budget web page, at the following address:
1.9.1 31704X Each
Business and Self Empl 02/2001 File IRM per transmittal
This IRM provides Section 1204/Regulation http://www.fin.irs.gov /budget/homepage National Security Information - Overview
801 guidance for SB/SE. Previously issued /2000FINCODES.htm. M:SPB Internal This IRM implements IRS policy and pro-
as IRM 105.4 CH. 7, catalog number re- Use cedures for protection of National Security
mains the same. N:CFO:O Internal Use Information. This IRM replaces old IRM
1(16)31. A:RE:S Internal Use
I-2
IRM
1.9.2 31706T Each 1.13.1 30960Z Each 1.13.7 30972R Each
National Security Information - Statistical Reporting - Overview Statistics of Income Processing - Form
Classification Management This IRM sets forth information on the prin- 1120 Industry Coding Manual
This section implements procedures by cipal statistical programs and services of This IRM provides instructions for editing
which IRS employees classify and mark the Statistics of Income Division in the Na- and perfecting data from selected corpora-
National Defense information. A:RE:S In- tional Office. This IRM replaces 1(13)00. ton income tax returns for Statistics of In-
ternal Use CP:R:S Internal Use come. Intended for use by SOI tax
examiners at the Austin, Kansas City, Cin-
1.9.3 31707E Each 1.13.2 30962V Each cinnati, and Ogden Submission Processing
02/2001 File IRM per transmittal 01/2002 File IRM per transmittal Centers. N:ADC:R:S:C:RA Internal Use
National Security Information - Statistics of Income Processing -
Safeguarding National Security Processing Management
Information This IRM describes the Statistics of Income 1.13.8 30974N Each
This IRM implements IRS policy and pro- (SOI) program requirements. It includes in- 11/2001 File IRM per transmittal
cedures for safeguarding and protection of formation on the quality standards associ- Statistics of Income Processing -
National Security Information. This IRM re- ated with the major SOI studies and project Statistical Editing of CorporationTax
places old IRM 1(16)31. A:RE:S Internal schedules that help the ten Submission Returns
Use Processing Centers meet critical processing This IRM provides instructions for editing
dates in 2002 and 2003. and perfecting data from selected corpo-
1.9.4 31708P Each
N:ADC:R:S:C:S Internal Use
02/2001 File IRM per transmittal ration income tax returns for Statistics fo
National Security Information - Security Income. Intended for use by SOI tax exam-
1.13.3 30964R Each iners at the Austin, Kansas City, Cincinnati,
Violations / Loss or Compromise of 01/2002 File IRM per transmittal
Classified Information and Ogden Submission Processing Cen-
Statistics of Income Processing -
This IRM implements IRS policy and pro- ters. N:ADC:R:S:C:RA Internal Use
Document Management
cedures for protection of National Security This IRM describes the Statistics of Income
Information. This IRM supersedes IRM 1.13.9 30976J Each
(SOI) workflow process during 2002 and 04/1998 File IRM per transmittal
1(16)31. A:RE:S Internal Use 2003. This process includes the controlling, Statistical Editing of Insurance Company
1.11.1 29298G Each shipping, and editing of documents that are Returns
01/2002 File IRM per transmittal selected for SOI studies. This manual provides instructions for editing
Internal Management Documents N:ADC:R:S:C:S Internal Use Form 1120-L, filed by Life insurance com-
System - Internal Management panies, and consolidated returns filing un-
1.13.4 30966N Each
der Section 1504(c) and 594 of the Internal
Documents
This IRM defines all documents within the Revenue Code. CP:R:S:CA Internal Use
Form 1040 Industry Coding
Internal Management Document (IMD)
This section of the Internal Revenue Manual
System, identifies responsibilities and pro-
(IRM) describes the instructions for North 1.14.5 31452E Each
vides guidelines and requirments for devel-
American Industry Classification System 11/1999 File IRM per transmittal
oping, revising, clearing, and issuing IMDs.
(NAICS) coding individual income tax re- Property Management - Occupational
Previously issued as IRM 1.2.3 CH. 1, cat-
turns, Form 1040, which are processed for Safety and Health Program
alog number has remained the same.
N:ADC:R:SPDER Internal Use Statistics of Income (SOI) at the processing This chapter pertains to the requirements
service centers. This section replaces IRM of the Occupational Safety and Health Pro-
1.11.2 29299R Each 1(13)26.2. OP:RS:S:I Internal Use gram, and replaces former IRM 1(14)70.
04/2002 File IRM per transmittal M:S:RE:FS Internal Use
Internal Management Documents 1.13.5 30968J Each
System - Internal Revenue Manual (IRM) 01/2002 File IRM per transmittal 1.15.1 CH. 1 31421F Each
This Chapter describes the Internal Re- Statistics of Income Processing -
venue Manual (IRM) and all of its compo- Statistical Editing of Individual Income
The Records Management Program
nents. It describes IRM restructuring, Tax Returns
This chapter provides an overview of the
format, numbering, content, authoring re- This IRM reflects tax law changes and pro-
records management program.
sponsibilities, etc. It also includes authoring cessing changes for Tax Year 2000. It pro-
M:S:RE:FS Internal Use
tips and a comprehensive checklist for pre- vides instructions for the correction and
paring IRMs for publishing. Previously is- additional editing of data from Individual In- 1.15.1 CH. 2 31423B Each
sued as IRM 1.2.3 CH. 2, catalog number come Tax Returns for use in the 2000 Sta- 08/1999 File IRM per transmittal
remains the same. N:ADC:R:SPDER In- tistics of Income Program. (Processing Year Types of Records and their Life Cycles
ternal Use 2001/2002) N:ADC:R:S:I:R Internal Use This chapter explains and describes the
various classification of material and the life
1.11.7 32114X Each cycle from creation through retirement.
05/2002 File IRM per transmittal 1.13.6 30970V Each
Internal Management Document System 01/2002 File IRM per transmittal
- Guide for IRM Authors Utilizing SERP Statistics of Income Processing - 1.15.1 CH. 3 31425X Each
Provides directions to IRM authors utilizing Instructions for Processing the Taxpayer 11/1999 File IRM per transmittal
Servicewide Electronic Research Program Usage Study Records Administration Handbook -
(SERP) in Customer Account Services This IRM section describes the Statistics of Disposing of Records
(CAS), Compliance Services and certain Income (SOI) sampling procedures for the This chapter explains how to destroy, sell,
functions within the Customer Assistance, Tax Year (TY) 2001 Taxpayer Usage Study. or salvage records once their life cycle is
Research and Education (CARE) and Tax- The sampling and editing of the returns in complete. M:SP Internal Use
payer Education & Communication (TEC) this study occur at the ten submission pro-
for W&I and SB/SE organizations. cessing centers during 2002.
W:CAS:AM:PPG:TM Internal Use N:ADC:R:S Internal Use
I-3
IRM
1.15.1 CH. 4 31426I Each 1.15.2 CH. 6 30982N Each 1.15.2 CH. 13 30989M Each
Records Administration Handbook - Records Disposition Handbook - Records Disposition Handbook -
Retiring and Requesting Records Records Control Schedule for the Chief Records Control Schedule for Chief
This chapter explains how to retire eligible Counsel Management and
records to the Federal Records Center This IRM provides records disposition au- Administration/Headquarters
(FRC) and how to request records from the thorizations for Records Created and accu- Operations/Supp
FRC. M:SP Internal Use mulated by the Office of the Chief Counsel. This chapter is being reserved for the Re-
M:S:RE:FS Internal Use cords Control Schedule or the Chief M&A,
1.15.1 CH. 5 31427T Each
11/1999 File IRM per transmittal HQ Ops, and Support Services.
Records Administration Handbook -
1.15.2 CH. 7 30983Y Each M:S:RE:FS Internal Use
Transferring/Removing Records
This chapter explains how to transfer re- Records Disposition Handbook - 1.15.2 CH. 14 30990N Each
Records Control Schedule for Associate 09/1998 File IRM per transmittal
cords between offices, organizations, and
government agencies. M:SP Internal Use Chief Counsels (EBEO and Domestic)- Records Disposition Handbook -
National Office Records Control Schedule for Strategic
This IRM provides records disposition au- Planning
1.15.1 CH. 6 31431B Each thorizations for records created and accu- This IRM provides records disposition au-
11/1999 File IRM per transmittal mulated bu the Associate Chief Counsels thorizations for Records created and Ac-
Records Administration Handbook - (EB/EO & Domestic). M:S:RE:FS Internal cumlated by the Strategic Planning Division.
Managing Electronic Records Use M:S:RE:FS Internal Use
This chapter provides basic requirements
relative to Electronic Records. M:SP In- 1.15.2 CH. 8 30984J Each 1.15.2 CH. 15 30991Y Each
ternal Use 09/1998 File IRM per transmittal 09/1998 File IRM per transmittal
Records Disposition Handbook - Records Disposition Handbook -
1.15.2 CH. 1 30977U Each Records Control Schedule for Records Control Schedule for the Chief
02/1999 File IRM per transmittal Regional/District Counsel Operations Officer
Records Disposition Handbook - This IRM provides records disposition au- This chapter is being reserved for the Re-
Records Control Schedule for the cords Control Schedule for the Chief Oper-
thorizations for Records created and Accu-
Commissioner ations Officer. M:S:RE:FS Internal Use
mulated by Regional and District Counsel
This IRM provides records disposition au-
thoritizations for records created and accu- Offices. M:S:RE:FS Internal Use
mulated by the Commissioner's Office. 1.15.2 CH. 16 30992J Each
1.15.2 CH. 9 30985U Each
1.15.2 CH. 2 30978F Each
Records Control Schedule for the Chief Records Control Schedule for
Records Disposition Handbook - Financial Officer Examination
Records Control Schedule for the This Chapter is being reserved for the Re- This chapter is being reserved for the Re-
Problem Resolution Program cordsControl Schedule of the Chief Finan- cords Control Schedule for Examination.
This IRM provides records disposition au- cial Officer. M:S:RE:FS Internal Use M:S:RE:FS Internal Use
thorizations for Records created and accu-
mulated by the Problem Resolution 1.15.2 CH. 10 30986F Each 1.15.2 CH. 17 30993U Each
Program. M:S:RE:FS Internal Use 09/1998 File IRM per transmittal 09/1998 File IRM per transmittal
1.15.2 CH. 3 30979Q Each Records Control Schedule for Records Control Schedule for EP/EO
09/1998 Special Handling/See Remarks Information Systems This IRM provides records disposition au-
Records Disposition Handbook - This IRM provides disposition authori- thorizations for Records created and Accu-
Records Control Schedule for Appeals zations for records created by Information mulated by the Assistant Commissioner
This chapters provides instructuions for re- Systems. M:S:RE:FS Internal Use (EP/EO) and EP/EO Field Offices.
cords disposition and authorizations for re- M:S:RE:FS Internal Use
cords created and accumulated by Appeals 1.15.2 CH. 11 30987Q Each
Offices Servicewide. M:S:RE:FS Internal 09/1998 File IRM per transmittal 1.15.2 CH. 18 30994F Each
Use Records Disposition Handbook - 09/1998 File IRM per transmittal
Records Control Schedule for the Detroit Records Disposition Handbook -
1.15.2 CH. 4 30980R Each Records Control Schedule for Statistics
09/1998 File IRM per transmittal Computing Center
This IRM provides records disposition au- Division
Records Disposition Handbook - This IRM provides records disposition au-
Records Control Schedule for thorizations for records created and accu-
mulated by the Detroit Computing Center. thorizations for Records created and accu-
Enrollment and Practice
M:S:RE:FS Internal Use mulated by the Statistics of Income Division.
This chapter provides records disposition
authorizations for records created and ac-
cumulated by the Office of the Director of 1.15.2 CH. 12 30988B Each
09/1998 File IRM per transmittal 1.15.2 CH. 19 30995Q Each
Practice. M:S:RE:FS Internal Use
Records Disposition Handbook - 09/1998 File IRM per transmittal
1.15.2 CH. 5 30981C Each Records Control Schedule for Records Disposition Handbook -
09/1998 File IRM per transmittal Martinsburg Computing Center Records Control Schedule for Assistant
Records Disposition Handbook - This IRM provides records disposition au- Commissioner (International)
Records Control Schedule for Inspection thorizations for records created and accu- This IRM provides records disposition au-
This chapter provides records disposition mulated by the Martinsburg Computing thorizations for Records created and accu-
authorizations for records and accumulated Center. M:S:RE:FS Internal Use mulated by the Assistant (Commissioner
by Inspection. M:S:RE:FS Internal Use (International). M:S:RE:FS Internal Use
I-4
IRM
1.15.2 CH. 20 30996B Each 1.15.2 CH. 27 31003F Each 1.15.3 CH. 4 31014M Each
Records Disposition Handbook - Records Disposition Handbook - General Records Schedules - GRS 4,
Records Control Schedule for Records Control Schedule for Property Disposal Records
Compliance Research Legislative Affairs This IRM provides disposition authori-
This chapter provides records disposition zations for Property Disposal Records.
This IRM provides records disposition au-
authorizations for all records created by the M:S:RE:FS Internal Use
thorizations for Records created and accu-
Legislative Affairs Division.
mulated by the Compliance Research 1.15.3 CH. 5 31015X Each
Division. M:S:RE:FS Internal Use 02/1999 File IRM per transmittal
1.15.2 CH. 28 31004Q Each General Records Schedules -GRS 5,
1.15.2 CH. 21 30997M Each 09/1998 File IRM per transmittal Budget Preparation, Presentation and
09/1998 File IRM per transmittal Records Disposition Handbook - Apportionment Records
Records Disposition Handbook - Records Control Schedule for This IRM provides disposition authori-
Records Control Schedule for Communications zations for Budget Preparation, Presenta-
Servicewide Collection This IRM provide authorized dispositions for tion and Apportionment Records.
This IRM provides records disposition au- records created & accumulated by the M:S:RE:FS Internal Use
thorizations for records created and accu- Communications Division. M:S:RE:FS In-
mulated by Servicewide Collection. This ternal Use 1.15.3 CH. 6 31016I Each
IRM replaces old IRM 1(15)59.24.
1.15.2 CH. 29 31005B Each General Records Schedules - GRS 6,
M:S:RE:FS Internal Use Accountable Officers' Accounts
Records Disposition Handbook - This IRM chapter provides disposition au-
1.15.2 CH. 22 30998X Each thorizations for Accountable Officers' Re-
09/1998 File IRM per transmittal Records Control Schedule for Tax
Administration Electronic Systems cords. M:S:RE:FS Internal Use
Records Disposition Handbook -
This Chapter provides records disposition
Records Control Schedule for Service
authorizations for all records created by Tax 1.15.3 CH. 7 31017T Each
Centers Adminiatration Electronic Systems. 02/1999 File IRM per transmittal
This IRM Handbook chapter provides au- M:S:RE:FS Internal Use General Records Schedules - GRS 7,
thorized disposition for records created and Expenditures Accounting Records
maintained by the Service Centers. 1.15.2 CH. 30 31006M Each This IRM chapter provides authorized dis-
M:S:RE:FS Internal Use 09/1998 File IRM per transmittal positions for Expenditure Accounting re-
Records Disposition Handbook - cords. M:S:RE:FS Internal Use
1.15.2 CH. 23 30999I Each Records Control Schedule for
09/1998 File IRM per transmittal Permanent Records
1.15.3 CH. 8 31018E Each
Records Disposition Handbook - This IRM provides a listing of all permanent
General Records Schedules - GRS 8,
Records Control Schedule for Criminal records identified within the IRS. This IRM
Stores, Plant and Cost Accounting
Investigation replaces text currently contained in
Records
This IRM provides records disposition au- 1(15)59.2(14). M:S:RE:FS Internal Use This IRM chapter provides authorizations
thorizations for Records created and Accu- for Stores, Plant and Cost Accounting re-
mulated by Criminal Investigation Offices. cords. M:S:RE:FS Internal Use
1.15.2 CH. 31 31007X Each
M:S:RE:FS Internal Use 09/1998 File IRM per transmittal 1.15.3 CH. 9 31019P Each
1.15.2 CH. 24 31000Y Each
Records Control Schedules of the
09/1998 File IRM per transmittal General Records Schedules - GRS 9,
Economic Stabilization Program Travel and Transportation Records
Records Disposition Handbook - This Chapter provides records disposition
Records Control Schedules for This IRM chapter provides disposition au-
authorizations for all records created by the thorizations for Travel and Transportation
Customer Service Economic Stabilization Program. Records. M:S:RE:FS Internal Use
This IRM provides records disposition au- M:S:RE:FS Internal Use
thorizations for Records created and accu- 1.15.3 CH. 10 31020Q Each
mulated by Customer Service Offices. 1.15.3 CH. 1 31011F Each 02/1999 File IRM per transmittal
M:S:RE:FS Internal Use 02/1999 File IRM per transmittal General Records Schedules - GRS 10,
General Records Schedules - GRS 1, Motor Vehicle Maintenance/Operations
1.15.2 CH. 25 31001J Each Civilian Personnel Records Records
09/1998 File IRM per transmittal This IRM chapter provides the authorized This IRM chapter provides disposition au-
Records Disposition Handbook - dispositions for Civilian Personnel Records. thorizations for Motor Vehicle
Records Control Schedule for Forms & M:S:RE:FS Internal Use Maintenance/Operations Records.
Submission Processing M:S:RE:FS Internal Use
This Chapter is being reserved for the Re-
1.15.3 CH. 2 31012Q Each
02/1999 File IRM per transmittal 1.15.3 CH. 11 31021B Each
cords Control Schedule AC (Forms & Sub- General Records Schedules - GRS 2, 02/1999 File IRM per transmittal
mission Processing). M:S:RE:FS Internal Payrolling and Pay Administration General Records Schedules - GRS 11,
Use This IRM chapter provides disposition au- Space and Maintenance Records
thorizations for Payrolling and Pay Admin- This IRM chapter provides disposition au-
1.15.2 CH. 26 31002U Each istration records. M:S:RE:FS Internal Use thorizations for Space and Maintenance
09/1998 File IRM per transmittal Records. M:S:RE:FS Internal Use
Records Control Schedule for Electronic 1.15.3 CH. 3 31013B Each 1.15.3 CH. 12 31022M Each
Tax Administration 02/1999 File IRM per transmittal 02/1999 File IRM per transmittal
This Chapter is being reserverd for the Re- General Records Schedules - GRS 3, General Records Schedules - GRS 12,
cords Control Schedule for Electronic Tax Procurement, Supply and Grant Records Communication Records
Administration. M:S:RE:FS Internal Use This IRM provides disposition authori- This IRM chapter provides disposition au-
zations for Procurement, Supply and Grant thorizations for Communication Records.
Records. M:S:RE:FS Internal Use M:S:RE:FS Internal Use
I-5
IRM
1.15.3 CH. 13 31023X Each 1.15.3 CH. 21 31033T Each 1.22.4 31774V Each
General Records Schedules - GRS 13, General Records Schedules - GRS 21, Mail and Transportation Management -
Printing, Binding, Audiovisual Records Accountability and Reporting
Duplicating/Distribution Records This IRM chapter provides the authorized Requirements
This IRM chapter provides the authorized dispositions for Audiovisual Records. This IRM provides an overview of the Acc-
dispositions for Printing, Binding, M:S:RE:FS Internal Use outing and Reporting rquirements of the
Duplication/Distribution Records. mail management program within the IRS.
1.15.3 CH. 22 31034E Each
W:CAR:MP:M:M Internal Use
1.15.3 CH. 14 31024I Each General Records Schedules - GRS 22, 1.22.5 31775G Each
02/1999 File IRM per transmittal Inspector General Records 05/2002 File IRM per transmittal
General Records Schedules - GRS 14, This IRM chapter provides the authorized Mail and Transportation Management
dispositions for Inspector General Records.
Informational Services Records Handbook - District Mail Operations
This IRM chapter provides the authorized This IRM provides an overview of the pur-
dispositions for Informational Services Re- 1.15.3 CH. 23 31035P Each pose for, and responsibilities for adminis-
cords. M:S:RE:FS Internal Use 02/1999 File IRM per transmittal tering the direct mail operation.
General Records Schedules - GRS 23, W:CAR:MP:M:M Internal Use
1.15.3 CH. 15 31025T Each
Records Common to Most Offices
02/1999 File IRM per transmittal This IRM chapter provides the authorized 1.22.6 31776R Each
General Records Schedules - GRS 15, dispositions for Records Common to Most 05/2002 File IRM per transmittal
Housing Records Offices. M:S:RE:FS Internal Use Mail and Transportation Management -
This IRM chapter provides the authorized Transportation Management
dispositions for Housing Records. 1.15.3 CH. 24 31036A Each This IRM provides an overview of and the
M:S:RE:FS Internal Use 02/1999 File IRM per transmittal responsibilities associated with the trans-
General Records Schedules - GRS 24, portation management program within the
1.15.3 CH. 16 31026E Each Forms Listing IRS. W:CAR:MP:M:M Internal Use
02/1999 File IRM per transmittal This IRM chapter provides a forms listing
General Records Schedules - GRS 16, which cross-references the form to the ap- 1.22.7 31777C Each
Administrative Management Records propriate GRS item. M:S:RE:FS Internal 05/2002 File IRM per transmittal
This IRM chapter provides the authorized Use Mail and Transportation Management -
dispositions for Administrative Management Household Goods
Records. M:S:RE:FS Internal Use 1.15.4 CH. 1 31451T Each This IRM provides an overview of and the
08/1999 File IRM per transmittal responsibilities associated with the house-
1.15.3 CH. 17 31027P Each Files Management Handbook - Files hold goods program within the IRS.
02/1999 File IRM per transmittal Management W:CAR:MP:M:M Internal Use
General Records Schedules - GRS 17, This chapter is the complete Files Manage-
Cartographic, Remote Sensing Imagery ment Handbook. It provides standard prac- 1.16.1 31781K Each
& Related Records tice and techniques for establishing an 02/1999 File IRM per transmittal
This IRM chapter provides the authorized efficient filing system and general in- Physical Security Program - Physical
dispositions for Cartographic, Remote structions for controlling and safeguarding Security
Sensing Imagery and Related Records. records. It is also an Appraisal Guide for This IRM provides an overview of the phy-
M:S:RE:FS Internal Use evaluating files operations. M:S:RE Inter- sical security program within the IRS, as
nal Use well as the legal authority for the program.
1.15.3 CH. 18 31030M Each M:S:RE:FS Internal Use
02/1999 File IRM per transmittal 1.22.1 31771O Each
General Records Schedules - GRS 18, 05/2002 File IRM per transmittal 1.16.2 31779Y Each
Mail and Transportation Management -
Security and Protective Services 03/2001 File IRM per transmittal
General
Records Physical Security - Managers Security
This IRM provides a general overview of the
This IRM chapter provides the authorized Handbook
Mail and Transportation program.
dispositions for Security and Protective W:CAR:MP:M:M Internal Use This IRM provides managers with basic mi-
Services Records. M:S:RE:FS Internal nimum security standards for the Service.
Use 1.22.2 31772Z Each This new IRM replaces old IRM 1(16)12.
05/2002 File IRM per transmittal The intended audience is managers in all
1.15.3 CH. 19 31031X Each Mail and Transportation Management - Operating Divisions and Functions.
02/1999 File IRM per transmittal Classes of Mail and United States Postal A:RE Internal Use
General Records Schedules - GRS 19, Service Special Services
Reserved This IRM provides a brief overview of the 1.16.3 CH. 1 31785C Each
This IRM chapter is currently reserved and classes of mail used by the IRS and identi- 02/1999 File IRM per transmittal
does not contain any information. fies many of the special services available Physical Security Reviews - Functional
M:S:RE:FS Internal Use from USPS. W:CAR:MP:M:M Internal and Compliance Reviews
Use This IRM provides guidance and proce-
1.15.3 CH. 20 31032I Each dures for conducting safeguard reviews,
02/1999 File IRM per transmittal 1.22.3 31773K Each functional reviews, compliance reviews and
General Records Schedules - GRS 20, 05/2002 File IRM per transmittal preaward site surveys. Chapter 1 deals with
Electronic Records Mail and Transportation Management - functional and compliance reviews.
This IRM chapter provides the authorized General Operations M:S:RE Internal Use
dispositions for Electronic Records. This IRM provides an overview of General
M:S:RE:FS Internal Use Operations of the mail management pro-
gram and mail processing within the IRS.
W:CAR:MP:M:M Internal Use
I-6
IRM
1.16.3 CH. 2 31786N Each 1.16.8 CH. 1 31801R Each 1.17.2 31852I Each
Physical Security Reviews - Safeguard Physical Security Standards - Basic Publishing Management
Reviews Security Concepts IRM 1.17.2 provides details about the basic
This IRM provides guidance and proce- This IRM provides guidance and proce- publishing process, obtaining services, cat-
dures for conducting sageguard reviews, egories of the Service publishing program
dures for the protection of information, pro-
funcitional reviews, compliance reviews and items, program planning, various systems
perty and facilities. Chapter 1 deals with used, and copyright and copyright materi-
preaward site surveys. Chapter 2 deals basic security concepts. M:S:RE Internal
with safeguard reviews. M:S:RE Internal al.The following IRMs obsolete as a result
Use of issuing IRM Units of issue -- 1.17.1,
Use
1.17.2, 1.17.3, 1.17.4, and 1.17.5: IRM
1.16.8 CH. 2 31802C Each 1(17)00 Printing and Publishing, IRM
1.16.4 CH. 1 31789U Each 02/1999 File IRM per transmittal 1(17)59 Training Publication Distribution,
02/1999 File IRM per transmittal Physical Security Standards - Facility 1(17)5(22) Distribution Program Handbook
Identification Media - Overview of ID
and Property Protection for Distribution Centers, and 1(17)78 Forms
Media Design Handbook. W:CAR:MP:M:PS In-
This IRM provides guidance and proce-
This IRM provides guidance and proce- ternal Use
dures for the protection of information, pro-
dures on the identification media program
perty and facilities. Chapter 2 deals with
within the IRS. Chapter 1 provides an ov- 1.17.3 31853T Each
erview. M:S:RE Internal Use facilityand property protection.
M:S:RE Internal Use
Tax Products Program
1.16.4 CH. 2 31790V Each IRM 1.17.3 provides details about the basic
02/1999 File IRM per transmittal 1.16.8 CH. 3 31803N Each
publishing process, obtaining services, cat-
Identification Media - Identification Card 02/1999 File IRM per transmittal egories of the Service Tax Products pub-
This IRM provides guidance and proce- Physical Security Standards - lishing program items, program planning,
dures on the identification media program Information Protection and various systems used. The following
within the IRS. Chapter 2 deals with Iden- This IRM provides guidance and proce- IRMs are obsolete as a result of isssuing
tification Cards. M:S:RE Internal Use dures for the protection of information, pro- IRM Units of issue -- 1.17.1, 1.17.2, 1.17.3,
perty and facilities. Chapter 3 deals with 1.17.4, and 1.17.5: IRM 1(17)00 Printing
1.16.4 CH. 3 31791G Each information protection. M:S:RE Internal and Publishing, IRM 1(17)59 Training Pub-
02/1999 File IRM per transmittal Use lication Distribution, 1(17)5(22) Distribution
Identification Media - Pocket Program Handbook for Distribution Centers,
Commissions 1.16.8 CH. 4 31804Y Each and 1(17)78 Forms Design Handbook.
This IRM provides guidance and proce- 02/1999 File IRM per transmittal W:CAR:MP:M:PS Internal Use
dures on the identification media program Physical Security Standards - Methods
within the IRS. Chapter 3 deals with pocket of Providing Protection
1.17.4 31854E Each
commissions. M:S:RE Internal Use This IRM provides guidance and proce- Multimedia Publishing - Production
dures for the protection of information, pro- Sources and Special Programs
1.16.4 CH. 4 31792R Each perty and facilities. Chapter 4 deals with IRM 1.17.4 provides information and guid-
02/1999 File IRM per transmittal methods of providing protection. ance on the production sources, JCP Reg-
Identification Media - Enforcement M:S:RE Internal Use ulations and publishing activity for
Shields publishing program areas. It focuses on
This IRM provides guidance and proce- 1.16.8 CH. 5 31805J Each traditional printing and publishing applica-
dures on the identificationmedia program 02/1999 File IRM per transmittal tions in the print and electronic publishing
within the IRS. Chapter 4 deals with en- Physical Security Standards - Minimum environment program items, program plan-
forcement shields. M:S:RE Internal Use Protection Standards (MPS) ning, and various systems used.
This IRM provides guidance and proce- W:CAR:MP:M:PS:O Internal Use
1.16.6 CH. 1 28910Z dures for the protection of information, pro-

Each
perty and facilities. Chapter 5 deals with
1.17.5 31855P Each
Emergency Management - Emergency minimum protection standards. Multimedia Publishing - Distribution
Planning and Incident Reporting M:S:RE Internal Use Management
Chapter 1 of this IRM provides an overview IRM 1.17.5 provides information on distrib-
of Emergency Management and procedures 1.17.1 31851X Each ution programs that provide scheduled,
for reporting incidents. This IRM replaces 02/2002 File IRM per transmittal timely and economical distribution of pro-
old IRM 1(16)23. A:S:RE Internal Use Organizational Description, Authority, ducts to the public and Internal Revenue
Role and Responsibilities Service employees. OP:FS:M:PS Internal
1.16.6 CH. 2 28911K Each IRM 1.17.1 provides detail information on Use
02/2000 File IRM per transmittal the organizational roles of Multimedia Pro-
Emergency Management - Occupant duction Division and its customers as par- 1.19 CH. 1 31861T Each
Emergency Plan ticipants in the Service's publishing 04/1998 File IRM per transmittal
Communications Handbook -
Chapter 2 of this IRM provides guidelines process.The following IRMs are obsolete
Introduction
on preparing an Occupant Emergency Plan as a result of issuing the following IRMs Provides servicewide responsibilities for
(OEP). This IRM replaces old IRM 1(16)23. Units of issue -- 1.17.1, 1.17.2, 1.17.3, communications and key stakeholders in
A:S:RE Internal Use 1.17.4, and 1.17.5: IRM 1(17)00 Printing the tax administrations process.
and Publishing, IRM 1(17)59 Traning Publi- M:C:DP Internal Use
1.16.6 CH. 3 28912V Each cation Distribution, 1(17)5(22) Distribution
02/2000 File IRM per transmittal Program Handbook for Distribution Centers, 1.19 CH. 2 31862E Each
Emergency Management - Business 04/1998 File IRM per transmittal
and 1(17)78 Forms Design Handbook.
Resumption Communications Handbook - News
W:CAR:MP:M:PS Internal Use
This IRM chapter provides guidance on re- Coverage of Tax Prosecutions
establishment of operaions after an inci- Clarifies responsibility for news coverage
dent. This IRM replaces old IRM 1(16)23. of pretrial and tax prosecution cases.
A:S:RE Internal Use M:C:DP Internal Use
I-7
IRM
1.19 CH. 3 31863P Each 2.2.1 28245J Each 2.2.7 28580T Each
Communications Handbook - Contact Partnership Control System - Partnership Control System - PCS
With The Public & The Media Partnership Control System Chapter Command Code TSCLS
Outlines methods for disseminating infor- Overview This IRM provides instructions for the use
mation to the publics through personal This IRM provides instructions for the gen- of Command Code TSCLS at Service Cen-
contact and the media. M:C:DP Internal
eral use of the operators accessing the ters and Area/Industry Offices. Previously
Use
Partnership Control System display termi- issued as IRM 102.2 CH. 7, catalog number
1.23.1 29582Z Each nals in the Service Centers and remains the same. M:I:SD:CS:ES-YD In-
05/2000 File IRM per transmittal Area/Industry Offices. Previously issued as ternal Use
Personnel Security - The Personnel IRM 102.2 CH. 1, catalog number has re-
Security Office mained the same. M:I:SD:CS:ES-YD In- 2.2.8 28581E Each
This IRM establishes the procedures for ternal Use 01/2002 File IRM per transmittal
operation of the IRS Personnel Security Partnership Control System - PCS
Office in accordance with Treasury Order 2.2.2 28574P Each Command Code MSCHG
102.17, Delegation Authority Concerning 01/2002 File IRM per transmittal This IRM provides instructions for the use
Personnel Security, dated October 17, Partnership Control System - PCS of Command Code MSCHG in the Service
1997, and IRS Delegation Order 133, Au- Command Code TSLOD Centers and Area/Industry Offices. Previ-
thority to Perform Operating Functions Re- This IRM provides instructions for the use ously issued as IRM 102.2 CH. 8, catalog
lating to Personnel Security, dated February of Command Code TSLOD at ServiceCen- number has remained the same.
10, 1999. This new IRM section supersedes ters and Area/Industry Offices. Previously M:I:SD:CS:ES-YD Internal Use
IRM 10.3.1.1 CH. 11, Section 13.
issued as IRM 102.2 CH. 2, catalog number
A:PS:PSO Internal Use 2.2.9 28582P Each
has remained the same.
M:I:SD:CS:ES-YD Internal Use 01/2002 File IRM per transmittal
1.23.2 CH. 2 30602Q Each
Partnership Control System - PCS
Security Investigations - Contractor 2.2.3 28575A Each Command Code TSUMY
Investigations 01/2002 File IRM per transmittal This IRM provides instructions for the use
This IRM Handbook chapter discusses is- Partnership Control System - PCS of Command Code TSUMY at ServiceCen-
sues specifically relating to personnel Command Code TSCHG ters and Area/Industry Offices. Previously
secfrity investigations for contractor em- This IRM provides instructions for the use issued as IRM 102.2 CH. 9, catalog number
ployees to the Service. A:PS:PSO Inter- of Command Code TSCHG at ServiceCen- has remained the same.
nal Use ters and Area/Industry Offices. Previously M:I:SD:CS:ES-YD Internal Use
issued as IRM 102.2 CH. 3, catalog number
1.23.3 31796J Each has remained the same. 2.2.10 28583A Each
03/2001 File IRM per transmittal M:I:SD:CS:ES-YD Internal Use 01/2002 File IRM per transmittal
Security Investigations - Background Partnership Control System - PCS
Investigations Guide 2.2.4 28577W Each Command Code TSPCD
This IRM contains procedures for process- 01/2002 File IRM per transmittal This IRM provides instructions for the use
ing background investigations for IRS em-
Partnership Control System - PCS of Command Code TSPCD at Service
ployees and applicants.
Command Code TSINQ Centers and Area/Industry Offices. Previ-
A:PS:PSO Internal Use
This IRM provides instructions for the use ously issued as IRM 102.2 CH. 10, catalog
1.54.1 32219B Each of Command Code TSINQ at Service Cen- number has remained the same.
01/2002 File IRM per transmittal ters and Area/Industry Offices. Previously M:I:SD:CS:ES-YD Internal Use
Roles and Responsibilities - Roles and issued as IRM 102.2 CH. 4, catalog number
Responsibilities within the Tax Exempt has remained the same. 2.2.11 28585W Each
and Government Entities Division M:I:SD:CS:ES-YD Internal Use 01/2002 File IRM per transmittal
This IRM defines roles and responsibilities Partnership Control System - PCS
for employees in the Tax Exempt and Gov- 2.2.5 28578H Each Command Code PCSMY
ernment Entities Division. T:E Internal 01/2002 File IRM per transmittal This IRM provides instructions for the use
Use Partnership Control System - PCS of Command Code PCSMY at Service
Command Code TSDEL Centers and Area/Industry Offices. Previ-
2.1.9 32013L Each This IRM provides instructions for the use ously issued as IRM 102.2 CH. 11, catalog
of Command Code TSDEL at Service Cen- number has remained the same.
ADP Property Management
ters and Area/Industry Offices. Previously M:I:SD:CS:ES-YD Internal Use
This IRM establishes policies, standardized
procedures, definitions, and requirements issued as IRM 102.2 CH. 5, catalog number
to be followed to ensure accountability of has remained the same. 2.2.5 CH. 4 30905A Each
M:I:SD:CS:ES-YD Internal Use 09/2000 File IRM per transmittal
all Automated Data Processing (ADP) pro-
perty owned or leased by the Internal Re- Application Documentation Standards
venue Service (IRS). IS:S:TS:CM Internal 2.2.6 28579S Each Handbook - Introduction to System
Use 01/2002 File IRM per transmittal Documentation
Partnership Control System - PCS IRM 2.2.5 CH. 4, provides the processes
2.1.11 30907W Each Command Code TSNOT by which software developers within the In-
09/2000 File IRM per transmittal This IRM provides instructions for the use formation Systems organization create the
Information Systems - Systems of Command Code TSNOT at Service various deliverables in support of the com-
Standards Profile Centers and Area/Industry Offices. puter programs. This handbook also sup-
IRM 2.1.11 establishes the Systems Stand- M:I:SD:CS:ES-YD Internal Use ports achievement of the key process area
ards Profile (SSP). The SSP describes the for Level 2 of the Software Capability Ma-
set of standards and COTS products to
turity Model. This IRM is a complete re-
which IRM developers and/or contractors
placement of IRM 2553.31.
must adhere when building IRS information
systems. M:B:SI:SE Internal Use M:I:SD:PS Internal Use
I-8
IRM
2.3.1 28113Y Each 2.3.13 28126B Each 2.3.20 28133Q Each
IDRS Terminal Responses - Section IDRS Terminal Responses - Command IDRS Terminal Responses - Command
Titles and Command Codes for IDRS Codes FFINQ, REINF, and REMFE Code URINQ (URF)
Terminal Responses This IRM provides procedures for command This IRM provides procedures for Com-
This IRM provides a list of all the section codes FFINQ, REINF and REMFE. Previ- mand Code URINQ (URF), Unidentified
titles in the IRM 2.3. This IRM is to be used ously issued as IRM 102.3 CH. 13, catalog Remittance File. Previously issued as IRM
by IRS employees who utilize IDRS in the number has remained the same. 102.3 CH. 20, catalog number has re-
performance of their official duties. Previ-
M:I:SD:CS:AS:DF Internal Use mained the same. M:I:SD:CS:AS:DF In-
ously issued as IRM 102.3 CH. 1, catalog
ternal Use
number has remained the same. 2.3.14 28127M Each
M:I:SD:CS:AS:DF Internal Use 01/2002 File IRM per transmittal 2.3.25 28138T Each
2.3.2 28115U Each IDRS Terminal Responses - Command 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal Codes EINAD and SSNAD IDRS Terminal Responses - Command
IDRS Terminal Responses - Introduction This IRM provides procedures for command Codes DM1DT and DTVUE
to IDRS Terminal Responses codes EINAD and SSNAD. Previously is- This IRM provides procedures for command
This IRM provides instructions for the use sued as IRM 102.3 CH. 14, catalog number codes DTVUE and DM1DT. Previously is-
of the IDRS terminal displays. Previously has remained the same. sued as IRM 102.3 CH. 25, catalog number
issued as IRM 102.3 CH. 2, catalog number M:I:SD:CS:AS:DF Internal Use has remained the same.
has remained the same. M:I:SD:CS:AS:DF Internal Use
M:I:SD:CS:AS:DF Internal Use 2.3.15 28128X Each
01/2002 File IRM per transmittal 2.3.26 28139E Each
2.3.8 28121Y Each IDRS Terminal Responses - Command 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal Code ENMOD IDRS Terminal Responses - Command
IDRS Terminal Responses - Standard This IRM provides procedures for command Code TDINQ
Validity Criteria code ENMOD. Previously issued as IRM This IRM provides procedures for Com-
This IRM provides criteria for standard va- 102.3 CH. 15, catalog number has re- mand Code TDINQ. Previously issued as
lidity checks for IDRS input. Previously is- mained the same. M:I:SD:CS:AS:DF In- IRM 102.3 CH. 26, catalog number has re-
sued as IRM 102.3 CH. 8, catalog number ternal Use mained the same. M:I;SD:CS:AS:DF In-
ternal Use
M:I:SD:CS:AS:DF Internal Use 2.3.16 28129I Each
2.3.9 28122J Each
01/2002 File IRM per transmittal 2.3.27 28140F Each
IDRS Terminal Responses - Command 01/2002 File IRM per transmittal
IDRS Terminal Responses - Command Code RFINQ IDRS Terminal Responses - Command
Codes SINON, RMODE, LOKME, CMODE, This IRM provides procedures for command Code ECREQ
and SINOF code RFINQ. Previously issued as IRM This IRM provides procedures for Com-
This IRM provides definitions for command 102.3 CH. 16, catalog number has re- mand Code ECREQ. Previously issued as
codes SINON, RMODE, LOKME, CMOD- mained the same. M:I:SD:CS:AS:DF In- IRM 102.3 CH. 27, catalog number has re-
Eand SINOF. Previously issued as IRM ternal Use mained the same. M:I:SD:CS:AS:DF In-
102.3 CH. 9, catalog number has remained ternal Use
the same. M:I:SD:CS:AS:DF Internal Use 2.3.17 28130J Each
01/2002 File IRM per transmittal 2.3.28 28141Q Each
2.3.10 28123U Each Code ESTABD IDRS Terminal Responses - Command
01/2002 File IRM per transmittal This IRM provides procedures for command Code FTDPN
IDRS Terminal Responses - Command code ESTABD. Previously issued as IRM This IRM provides procedures for Com-
Codes MFREQ and RECON 102.3 CH. 17, catalog number has re- mand Code FTDPN. Previously issued as
This IRM provides procedures for MFREQ mained the same. M:I:SD:CS:AS:DF In- IRM 102.3 CH. 28, catalog number has re-
and RECON command codes. Previously ternal Use mained the same. M:I:SD:CS:AS:DF In-
issued as IRM 102.3 CH. 10, catalog ternal Use
number has remained the same. 2.3.18 28131U Each
M:I:SD:CS:AS:DF Internal Use 01/2002 File IRM per transmittal 2.3.29 28142B Each
2.3.11 28124F Each
Code ESTABM IDRS Terminal Responses - Command
IDRS Terminal Responses - Command This IRM provides procedures for command Codes INTST, ICOMP and COMPA
Codes TXMOD and SUMRY code ESTABM. Previously issued as IRM This IRM provides procedures for Com-
This IRM provides procedures for command 102.3 CH. 18, catalog number has re- mand Codes INTST, ICOMP and COMPA.
codes TXMOD and SUMRY. Previously is- mained the same. M:I:SD:CS:AS:DF In- Previously issued as IRM 102.3 CH. 29,
sued as IRM 102.3 CH. 11, catalog number ternal Use catalog number has remained the same.
has remained the same. M:I:SD:CS:AS:DF Internal Use
M:I:SD:CS:AS:DF Internal Use 2.3.19 28132F Each
01/2002 File IRM per transmittal 2.3.30 28143M Each
2.3.12 28125Q Each IDRS Terminal Responses - Command 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal Code TFTRA IDRS Terminal Responses - Command
IDRS Terminal Responses - Command This IRM provides procedures for command Code DAILY
Code ACTON code TFTRA. Previously issued as IRM This IRM provides procedures for Com-
This IRM provides procedures for command 102.3 CH. 19, catalog number has re- mand Code DAILY. Previously issued as
code ACTON. Previously issued as IRM mained the same. M:I:SD:CS:AS:DF In- IRM 102.3 CH. 30, catalog number has re-
102.3 CH. 12, catalog number has re- ternal Use mained the same. M:I:SD:CS:AS:DF In-
mained the same. M:I:SD:CS:AS:DF In- ternal Use
ternal Use
I-9
IRM
2.3.31 28144X Each 2.3.38 28150B Each 2.3.45 28157A Each
IDRS Terminal Responses - Command IDRS Terminal Responses - Command IDRS Terminal Responses - Command
Codes CFINQ and RPINQ for CAF Inquiry Code TXCMP Code XSINQ
This IRM provides procedures for command This IRM provides procedures for command This IRM provides procedures for Com-
codes CFINQ and RPINQ. Previously is- code TXCMP. Previously issued as IRM mand Code XSINQ. Previously issued as
sued as IRM 102.3 CH. 31, catalog number 102.3 CH. 38, catalog number has re- IRM 102.3 CH. 45, catalog number has re-
has remained the same. mained the same. M:I:SD:CS:AS:DF In- mained the same. M:I:SD:CS:AS:DF In-
M:I:SD:CS:AS:DF Internal Use ternal Use ternal Use
2.3.32 28145I Each 2.3.39 28151M Each 2.3.47 28159W Each

Codes MFTRA and MFTRD Code FTPIN Codes INOLE, EOGEN and SPARQ
This IRM provides procedures for command This IRM provides procedures for Com- This IRM provides procedures for command
codes MFTRA and MFTRD. Prevously is- mand Code FTPIN. Previously issued as codes INOLE, EOGEN and SPARQ. Previ-
sued as IRM 102.3 CH. 32, catalog number IRM 102.3 CH. 39, catalog number has re- ously issued as IRM 102.3 CH. 47, catalog
has remained the same. mained the same. M:I:SD:CS:AS:DF In- number has remained the same.
M:I:SD:CS:AS:DF Internal Use ternal Use M:I:SD:CS:AS:DF Internal Use
2.3.33 28146T Each 2.3.40 28152X Each 2.3.48 28160X Each

Code ACTRA Code PICRD Code UPDIS for the GUF System
code ACTRA. Previously issued as IRM mand Code PICRD. Previously issued as code UPDIS for the GUF System. Previ-
102.3 CH. 33, catalog number has re- IRM 102.3 CH. 40, catalog number has re- ously issued as IRM 102.3 CH. 48, catalog
mained the same. M:I:SD:CS:AS:DF In- mained the same. M:I:SD:CS:AS:DF In- number has remained the same.
ternal Use ternal Use M:I:SD:CS:AS:DF Internal Use
2.3.34 28147E Each 2.3.41 28153I Each 2.3.49 28161I Each

Code PATRA Code PIEST Code EICMP
This IRM provides procedures for Com- This IRM provides procedures for Com- This IRM provides instructions for command
mand Code PATRA. Previously issued as mand Code PIEST. Previously issued as code EICMP. Previously issued as IRM
IRM 102.3 CH. 34, catalog number has re- IRM 102.3 CH. 41, catalog number has re- 102.3 CH. 49, catalog number has re-
mained the same. M:I:SD:CS:AS:DF In- mained the same. M:I:SD:CS:AS:DF In- mained the same. M:I:SD:CS:AS:DF In-
ternal Use ternal Use ternal Use
2.3.35 28102R Each 2.3.42 28154T Each 2.3.50 28162T Each

IDRS Terminal Responses - Command IDRS Terminal Responses - command IDRS Terminal Responses - Command
Code IRPTR code PIFTD Code LVREQ
This IRM provides procedures for Com- This IRM provides procedures for Com- This IRM provides procedures for Com-
mand Code IRPTR. Previously issued as mand Code PIFTD. Previously issued as mand Code LVREQ. Previously issued as
IRM 102.3 CH. 35, catalog number has re- IRM 102.3 CH. 42, catalog number has re- IRM 102.3 CH. 50, catalog number has re-
2.3.36 28148P Each 2.3.43 28155E Each 2.3.51 28163E Each

Code SCFTR Code PIFTF Code IMFOL
This IRM provides procedures for Com- This IRM provides procedures for Com- This IRM provides procedures for command
mand Code SCFTR. Previously issued as mand Code PIFTF. Previously issued as code IMFOL. Previously issued as IRM
IRM 102.3 CH. 36, catalog number has re- IRM 102.3 CH. 43, catalog number has re- 102.3 CH. 51, catalog number has re-
2.3.37 28149A Each 2.3.44 28156P Each 2.3.53 28165A Each

Code UPTIN for the GUF System Code PIVAR Code PMFOL
code UPTIN for the GUF System. Previ- mand Code PIVAR. Previously issued as code PMFOL. Previously issued as IRM
ously issued as IRM 102.3 CH. 37, catalog IRM 102.3 CH. 44, catalog number remains 102.3 CH. 53, catalog number has re-
number has remained the same. the same. M:I:SD:CS:AS:DF Internal Use mained the same. M:I:SD:CS:AS:DF In-
M:I:SD:CS:AS:DF Internal Use ternal Use
I-10
IRM
2.3.55 28167W Each 2.3.63 28175W Each 2.3.70 28182L Each
Codes ELFUP and ELFRQ Codes RPVUE, RPVCU and RPPRT Code EFTPS
This IRM provides procedures for Com- This IRM provides procedures for command This IRM provides procedures for Com-
mand Codes ELFUP and ELFRQ. Previ- codes RPVUE, RPVCU and RPPRT. Pre- mand Code EFTPS. Previously issued as
ously issued as IRM 102.3 CH. 55, catalog viously issued as IRM 102.3 CH. 63, cata- IRM 102.3 CH. 70, catalog number has re-
number has remained the same. log number has remained the same. mained the same. M:I:SD:CS:AS:DF In-
M:I;SD:CS:AS:DF Internal Use M:I:SD:CS:AS:DF Internal Use ternal Use
2.3.56 28168H Each 2.3.64 28177S Each 2.3.71 28183W Each

Code EMFOL
Code ESTABR Code ATINQ
This IRM provides procedures for Com-
This IRM provides procedures for Com- This IRM provides procedures for command
mand Code EMFOL. Previously issued as
mand Code ESTABR. Previously issued as code ATINQ. Previously issued as IRM
IRM 102.3 CH. 64, catalog number has re-
IRM 102.3 CH. 56, catalog number has remained the same. M:I:SD:CS:AS:DF In- 102.3 CH. 71, catalog number has re-
mained the same. M:I;SD:CS:AS:DF In- ternal Use mained the same. M:I:SD:CS:AS:DF In-
ternal Use ternal Use
LEM 2.3.65 27959U Each
2.3.58 28170T Each 01/2002 File IRM per transmittal 2.3.72 28184H Each
01/2002 File IRM per transmittal Law Enforcement Manual - EPMF Return 01/2002 File IRM per transmittal
IDRS Terminal Responses - Command Transaction File On-Line (ERTVU) IDRS Terminal Responses - Command
Code SUPOL Research Codes ISIGN, ITAGT, ITDLN, ITNSF, and
This IRM provides procedures for Com- This LEM provides informaiton on the com- USIGN
mand Code SUPOL. Previously issued as mand code ERTVU used on the IDRS sys- This IRM provides procedures for Com-
IRM 102.3 CH. 58, catalog number has re- tem. Previously issued as LEM 102.3 CH. mand Codes ISIGN, ITAGT, ITDLN, ITNSF,
mained the same. M:I:SD;CS:AS:DF In- 65, catalog number has remained the same. and USIGN. Previously issued as IRM
ternal Use M:I:SD:CP:B:XH Internal Use This prod- 102.3 CH. 72, catalog number has re-
uct may not be ordered by the general mained the same. M:I:SD:CS:AS:DF In-
2.3.59 28171E Each public ternal Use
IDRS Terminal Responses - Command 2.3.66 28178D Each 2.3.73 28185S Each
Code BMFOL 01/2002 File IRM per transmittal 01/2002 File IRM per transmittal
This IRM provides procedures for Com- IDRS Terminal Responses - Command IDRS Terminal Responses - Command
mand Code BMFOL. Previously issued as Codes PLINF and PLINQ Codes TRDBV, TRERS, and TRPRT
IRM 102.3 CH. 59, catalog number has re- This IRM provides procedures for Com- This IRM provides procedures for Com-
mained the same. M:I:SD:CS:AS:DF In- mand Codes PLINF and PLINQ. Previously mand Codes TRDBV, TRERS, and TRPRT.
ternal Use issued as IRM 102.3 CH. 66, catalog Previously issued as IRM 102.3 CH. 73,
number has remained the same. catalog number has remained the same.
2.3.60 28172P Each M:I:SD:CS:AS:DF Internal Use M:I:SD:CS:AS:DF Internal Use
IDRS Terminal Responses - Command 2.3.67 28180P Each 2.3.74 28186D Each
Code NAMES and NAMEE 01/2002 File IRM per transmittal
IDRS Terminal Responses - Command
This IRM provides procedures for Com- IDRS Terminal Responses - Command
Codes REMRQ and NAIMSG for National
mand Codes NAMES and NAMEE. Previ- Code DDPOL
Account Index Processing
ously issued as IRM 102.3 CH> 60, catalog This IRM provides procedures on command This IRM provides procedures for Com-
number has remained the same. codes REMRQ and NAIMSG. Previously mand Code DDPOL. Previously issued as
M:I:SD:CS:AS:DF Internal Use issued as IRM 102.3 CH. 67, catalog IRM 102.3 CH. 74, catalog number has re-
number remains the same. mained the same. M:I:SD:CS:AS:DF In-
2.3.61 28173A Each
M:I:SD:CS:AS:DF Internal Use ternal Use
IDRS Terminal Responses - Command 2.3.68 28112N Each 2.3.75 28188Z Each
Code AICRQ 01/2002 File IRM per transmittal 01/2002 File IRM per transmittal
mand Code AICRQ. Previously issued as Code DUPOL Code PTINQ
IRM 102.3 CH. 61, catalog number has re- This IRM provides procedures for Com- This IRM provides procedures for Com-
mained the same. M:I:SD:CS:AS:DF In- mand Code DUPOL. Previously issued as mand Code PTINQ. Previously issued as
ternal Use IRM 102.3 CH. 68, catalog number has re- IRM 102.3 CH. 75, catalog number has re-
mained the same. M:I:SD:CS:AS:DF In- mained the same. M:I:SD:CS:AS:DF In-
2.3.62 28174L Each ternal Use ternal Use
IDRS Terminal Responses - Command 2.3.69 28181A Each 2.3.76 32675P Each
Code ESTAB 01/2002 File IRM per transmittal 01/2002 File IRM per transmittal
mand Code ESTAB. Previously issued as Code VPARS Code ISTSD
IRM 102.3 CH. 62, catalog number has re- This IRM provides procedures for command This IRM provides procedures for Com-
mained the same. M:I:SD:CS:AS::DF In- code VPARS. Previously issued as IRM mand Code ISTSD.
ternal Use 102.3 CH. 69, catalog number has re- M:I:SD:CS:AS:DF Internal Use
mained the same. M:I:SD:CS:AS:DF In-
ternal Use
I-11
IRM
2.3.77 32676A Each 2.4.7 28196Z Each 2.4.13 28202S Each
IDRS Terminal Responses - Command IDRS Terminal Input - Command Codes IDRS Terminal Input - Command Code
Code ISTSE CAFRM, CAFAD, CAFUP, RPFRM and TERUP
This IRM provides procedures for Com- RPADD for CAF Update The IRM provides information on the com-
mand Code ISTSE. This IRM provides information on the command code which allows an employee to
M:I:SD:CS:AS:DF Internal Use mand codes used in the Centralized Au- delete his/her erroneous entry on the day
thorization File whic contains information of input. Previously issued as IRM 102.4
2.3.78 32689D Each regarding authorization that taxpayers give CH. 13, catalog number has remained the
01/2002 File IRM per transmittal to third parties. Previously issued as IRM same. M:I:SD:CS:AS:DF Internal Use
IDRS Terminal Responses - Command
102.4 CH. 7, catalog number has remained
Code LOCAT 2.4.14 28203D Each
the same. M:I:SD:CS:AS:DF Internal Use
This IRM provides procedures for Com- 01/2002 File IRM per transmittal
mand Code LOCAT.
IDRS Terminal Input - Command Code
M:I:SD:CS:AS:DF Internal Use 2.4.8 28197K Each NMFST
01/2002 File IRM per transmittal This IRM provides information on the com-
2.4.1 28189K Each
01/2002 File IRM per transmittal IDRS Terminal Input - Command Codes mand code which will pend up to 10 trans-
IDRS Terminal Input - Section Titles and ESIGN and BSIGN actions to a tax module already established
Command Codes for IDRS Terminal The IRM provides information on the com- in IDRS. Previously issued as IRM 102.4
Input mand codes used in the EIN Research and CH. 14, catalog number has remained the
This IRM provides a list of IDRS Command Assignment System. Previously issued as same. M:I:SD:CS:AS:DF Internal Use
Codes for Terminal Input. Previously issued IRM 102.4 CH> 8, catalog number has re-
as IRM 102.4 CH. 1, catalog number has mained the same. M:I:SD:CS:AS:DF In- 2.4.15 28205Z Each
remained the same. ternal Use 01/2002 File IRM per transmittal
M:I:SD:CS:AS:DF Internal Use IDRS Terminal Input - Command Codes
2.4.9 28198V Each ETXCL, SEQNC, STBLK, PAYMT,
2.4.2 28190L Each 01/2002 File IRM per transmittal PYBAL, VARIA, CRBLK and TXCTL for
01/2002 File IRM per transmittal IDRS Terminal Input - Command Codes Area Office Payment Proces
IDRS Terminal Input - Command Codes ENREQ, INCHG, IRCHG, BNCHG and This IRM provides information on the com-
SINON, SINOF and RMODE for IDRS BRCHG mand codes used for Area Office Payment
Terminal Input This IRM provides information on the com- Processing. Previously issued as IRM
This IRM provides instructions for using mand codes used to input entity changes if 102.4 CH. 15, catalog number has re-
IDRS Command Codes that input trans- the taxpayer's account is on the IDRS TIF. mained the same. M:I:SD:CS:AS:DF In-
actions affecting either the Entity or the Tax Previously issued as IRM 102.4 CH. 9, cat- ternal Use
Module of a taxpayer's account. Previously alog number has remained the same.
issued as IRM 102.4 CH. 2, catalog number M:I:SD:CS:AS:DF Internal Use 2.4.16 28206K Each
has remained the same. 01/2002 File IRM per transmittal
M:I:SD:CS:AS:DF Internal Use 2.4.10 28199G Each IDRS Terminal Input - Command Codes
01/2002 File IRM per transmittal REQ54 and ADJ54
2.4.4 28192H Each IDRS Terminal Input - Command Codes This IRM provides information on the com-
01/2002 File IRM per transmittal EOREQ and EOCHG
IDRS Terminal Input - Command Code mand codes used by designated employees
This IRM provides information on the com- to make data processing adjustments to tax,
MESSG mand codes used for entering Exempt Or-
This IRM provides instructions for the use penalty and interest. Previously issued as
ganization entity changes. Previously IRM 102.4 CH. 16, catalog number has re-
of the IDRS Message File. Previously is- issued as IRM 102.4 CH. 10, catalog num-
sued as IRM 102.4 CH. 4, catalog number mained the same. M:I:SD:CS:AS:DF In-
ber has remained the same.
has remained the same. ternal Use
M:I:SD:CS:AS:DF Internal Use
2.4.17 28207V Each
2.4.11 28200W Each
2.4.5 28193S Each 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal IDRS Terminal Input - Command Codes
IDRS Terminal Input - Command Codes ADD24/48, ADC24/48, ADD34, ADC34,
NMFTM
QRADD, QRADDO, QRNCH, QRNCHG, FRM34 and DRT24/48
This IRM provides information on the
RVIEW, QRACN and QRIND for the This IRM provides information on command
command code NMFTM, which establishes
Quality Review System codes for inputting two-sided credti transfer.
Automated Non-Master File tax delinquent
This IRM provides informaiton on the com- Previously issued as IRM 102.4 CH. 17,
mand codes used in perform and quality account data on the Taxpayer Information
catalog number remained the same.
review of IDRS transactions. Previously is- File database. Previously issued as IRM
sued as IRM 102.4 CH. 5, catalog number 102.4 CH. 11, catalog number has re-
has remained the same. mained the same. M:I:SD:CS:AS:DF In- 2.4.18 28208G Each
M:I:SD:CS:AS:DF Internal Use ternal Use 01/2002 File IRM per transmittal
2.4.6 28194D Each 2.4.12 28201H Each
FTDRQ
This IRM provides information on command
IDRS Terminal Input - Command Codes IDRS Terminal Input - Command Codes
codes used to generate supplemental
LETER, LPAGE, LPAGD, LETUP, LETED DELET and CCPYT
FTD's for taxpayer's. Previously issued as
and LREVW The IRM provides information on the com-
mand codes which are used to delete or IRM 102.4 CH. 18, catalog number has re-
This IRM provides information on the com-
correct IDRS pending transactions. Previ- mained the same. M:I:SD:CS:AS:DF In-
mand codes used in the Correspondex
ously issued as IRM 102.4 CH. 12, catalog ternal Use
System. Previously issued as IRM 102.4
CH. 6, catalog number has remained the number has remained the same.
same. M:I:SD:CS Internal Use M:I:SD:CS:AS:DF Internal Use
I-12
IRM
2.4.19 28209R Each 2.4.25 28216G Each 2.4.31 28223V Each
IDRS Terminal Input - Command Codes IDRS Terminal Input - Command Codes IDRS Terminal Input - Command Code
REQ77, FRM77 and FRM7A BDADDR, BDADD, BDAPLR, BDAPL, LEVY
This IRM provides information on REQ77, BDOUTR, BDOUT, BDENT and BDINQ This IRM provides instructions on Com-
which is used to request a format to input This IRM provides instructions on command mand Code LEVY. IDRS utilizes TIF for
a transaction. The format requested would
codes related to the Dishonored Check storing all levy sources. Levy sources can
either be FRM77 or FRM7. Previously is-
System. Previously issued as IRM 102.4 be individually researched and/or deleted
sued as IRM 102.4 CH. 19, catalog number
has remained the same. CH. 25, catalog number has remained the during realtime. Previously issued as IRM
IS:SD:CS:AS/DB Internal Use same. M:I:SD:CS:AS:DF Internal Use 102.4 CH. 31, catalog number has re-
2.4.20 28210S Each 2.4.26 28217R Each ternal Use
IDRS Terminal Input - Command Code IDRS Terminal Input - Command Codes 2.4.32 28224G Each
RFUND FRM14, FRM49 and TDIRQ 01/2002 File IRM per transmittal
This IRM provides information on RFUND This IRM provides instructions on command IDRS Terminal Input - Command Code
which has been designated for service codes used in service center and field of- PDTUP
center employees to process certain re- fices to research or input data related to This IRM provides instructions on command
quests for refunds, previously handled as Delinquency Investigations. Previously is- code PDTUP, which will set up the Poten-
manual refunds. Previously issued as IRM sued as IRM 102.4 CH. 26, catalog number tially Dangerous Taxpayer Indicator on the
102.4 CH. 20, catalog number has re- has remained the same. IMF, BMF and the IDRS Taxpayer Informa-
M:I:SD:CS:AS:DF Internal Use tion File. Previously issued as IRM 102.4
ternal Use
2.4.21 28211D Each
2.4.27 28218C Each same. M:I:SD:CS:AS:DF Internal Use
IDRS Terminal Input - Command Code IDRS Terminal Input - Command Code 2.4.33 28225R Each
CHK64 and CHK64R TSIGN 01/2002 File IRM per transmittal
This IRM provides instructions on command This IRM provides instructions on Com- IDRS Terminal Input - Command Codes
codes CHK64 and CHK64R which will re- mand Code TSIGN related to each Tax- EFTNT, EFTAD and EFTOF for Electronic
lease undelivered checks from the Individ- payer Delinquency Investigation. Previously Funds Transfer
ual Master File and Business Master File isssued as IRM 102.4 CH. 27, catalog This IRM provides instructions on command
through an on-line process. Previously is- number has remained the same. codes utilized by Collection personnel for
sued as IRM 102.4 CH. 21, catalog number M:I:SD:CS:AS:DF Internal Use inputting, reviewing or skipping Electronic
has remained the same. Fund Transfers for installment agreements.
M:I:SD:CS:AS:DF Internal Use 2.4.28 28219N Each Previously issued as IRM 102.4 CH. 33,
01/2002 File IRM per transmittal catalog number has remained the same.
2.4.22 28213Z Each IDRS Terminal Input - Command Code
01/2002 File IRM per transmittal M:I:SD:CS:AS:DF Internal Use
STAUP
CRMNL
This IRM provides instructions on command 2.4.34 28226C Each
This IRM provides instructions on Com- code STAUP which is used for IDRS mod- 01/2002 File IRM per transmittal
mand Code CRMNL which is used to gen- ules that are or have been balance due IDRS Terminal Input - Command Code
erate 91X transactions related to Criminal modules. Previously issued as IRM 102.4 DOALL
Investigation activity. Previously issued as CH. 28, catalog number has remained the This IRM provides instructions on command
IRM 102.4 CH. 22, catalog number has re- same. M:I:SD:CS:AS:DF Internal Use code DOALL, which incorporates the most
mained the same. M:I:SD:CS:AS:DF In- frequently used features from Command
ternal Use 2.4.29 28221Z Each Codes ACTON, LETER, STAUP, TSIGN,
01/2002 File IRM per transmittal TELEA, ESTAB and MFTRA. Previously is-
2.4.23 28214K Each IDRS Terminal Input - Command Codes sued as IRM 102.4 CH. 34, catalog number
01/2002 File IRM per transmittal TELEA, TELEC, TELED and TELER for has remained the same.
IDRS Terminal Input - Command Code Telephone Processing M:I:SD:CS:AS:DF Internal Use
CHKCLR and CHKCL This IRM provides instruction on command
This IRM provides instructions on Com- codes related to Telephone Processing. 2.4.35 28227N Each
mand Code CHKCLR and CHKCL which Previously issued as IRM 102.4 CH. 29, 01/2002 File IRM per transmittal
are used to input taxpayer claims for lost
catalog number has remained the same. IDRS Terminal Input - Command Code
or stolen refund checks and request for
photocopies of refund checks. Previously M:I:SD:CS:AS:DF Internal Use STN90
issued as IRM 102.4 CH. 23, catalog num- This IRM provides instructions on Com-
2.4.30 28222K Each mand Code STN90, which will allow gener-
M:I:SD:CS:AS:DF Internal Use 01/2002 File IRM per transmittal ation of the Statutory Notice of Deficiency
IDRS Terminal Input - Command Codes in certain situations and will reissue a notice
2.4.24 28215V Each IAGRE, IAORG, IAPND, IAREV, IADFL with a corrected address without manually
01/2002 File IRM per transmittal and IADIS typing it or waiting for an address change
IDRS Terminal Input - Command Codes This IRM provides instructions on command to post to the TIF. Previously issued as IRM
FMADD, URADD, ESAPL, FMREF, codes related to Installment Agreement Ac- 102.4 CH. 35, catalog number has re-
URREF, FMAPL, URAPL, UROUT and counts input for field employees for IMF, mained the same. M:I:SD:CS:AS:DF In-
URENT IRAF and BMF accounts. Previously issued ternal Use
This IRM provides instructions on command as IRM 102.4 CH. 30, catalog number has
codes related to the Unidentified Remit- remained the same.
tance System (URF). Previously issued as
ternal Use
I-13
IRM
2.4.37 28229J Each 2.4.43 28235N Each 2.4.49 28240G Each
IDRS Terminal Input - Command Codes IDRS Terminal Input - Command Code IDRS Terminal Input - Command Code
NOREF PINEX AGENT, ISIGN, ITUPT
This IRM provides instructions on command This IRM provides instructions on command This IRM provides instructions on the use
code NOREF which is used to store Refund code PINEX, which is used to request a of command codes AGENT, ISIGN and
Intercept Request File (RIR) records in the ITUPT, which are used in connection with
notice containing explanations of selected
RIR database. Previously issued as IRM the Individual Taxpayer Identification Num-
penalties and/or interest on a tax module ber System. Previously issued as IRM
102.4 CH. 37, catalog number has re-
residing on the Taxpayer Information File. 102.4 CH. 49, catalog number has re-
ternal Use Previously issued as IRM 102.4 CH. 43, mained the same. M:I:SD:CS:AS:DF In-
catalog number has remained the same. ternal Use
2.4.38 28230K Each M:I:SD:CS:AS:DF Internal Use
01/2002 File IRM per transmittal 2.4.50 28241R Each
IDRS Terminal Input - Command Code 2.4.44 28236Y Each 01/2002 File IRM per transmittal
CSEDR 01/2002 File IRM per transmittal IDRS Terminal Input - Command Code
This IRM provides instructions on Com- IDRS Terminal Input - Command Codes ASIGN
mand Code CSEDR which is used to set XSADD, XSREF, XSAPL, XSOUT and This IRM provides instructions on the use
an indicator within a tax module that the XSENT of command code ASIGN, which is used in
CSEDs have been reviewed and are satis- This IRM provides instructions on command connection with the Adoption Taxpayer
fied or protected. Previously issued as IRM codes used in connection with the Excess Identification Number System. Previously
102.4 CH. 38, catalog number has reissued as IRM 102.4 CH. 50, catalog num-
Collection File (XSF) which contains two
mained the same. M:I:SD:CS:AS:DF In- ber has remained the same.
accounts, non-revenue receipts in Account IS:SD:CT:CAS:DF Internal Use
ternal Use 6800 and Account 999. Previously issued
as IRM 102.4 CH. 44, catalog number has 2.4.51 28242C Each
2.4.39 28231V Each
remained the same.
IDRS Terminal Input - Command Codes M:I:SD:CS:AS:DF Internal Use IDRS Terminal Input - Command Code
ASEDD and ASEDR PSIGN
This IRM provides instructions on command
2.4.45 28237J Each This IRM provides instructions on the use
codes ASEDD and ASEDR which are for 01/2002 File IRM per transmittal of command code PSIGN, which is used in
use on updating BMF accounts with tax IDRS Terminal Input - Command Code connection with the Preparer Tax Identifi-
modules having a MFT of 01, 03, 09, 11 or NRP97 cation Number System developed to assign
This IRM provides instructions on the use a unique tax identification number for pre-
12. M:I:SD:CS:AS:DF Internal Use
of NRPS command codes to modify the parers who do not wish to divulge their SSN
2.4.40 28232G Each NRPS Local Control Data Base. Previously to customers. Previously issued as IRM
01/2002 File IRM per transmittal 102.4 CH. 51, catalog number has re-
issued as IRM 102.4 CH. 45, catalog num-
IDRS Terminal Input - Command Codes mained the same. IS:SD:CT:C Internal
ber has remained the same. Use
RAFAD, RAFRM, RAFUP and RAFSR M:I:SD:CS:AS:DF Internal Use
This IRM provides instructions on com-
2.4.52 28243N Each
mand codes used in connection with the 2.4.46 28100V Each 01/2002 File IRM per transmittal
Reporting Agents File. RAF contains infor- 01/2002 File IRM per transmittal IDRS Terminal Input - Command Code
mation regarding the types of authorization IDRS Terminal Input - Command Code TPCIN and TPCOL
that taxpayers have given to their reporting EPLAN This IRM provides instructions on the use
agent for employment tax modules. Previ- This IRM provides instructions on the use of command codes TPCIN and TPCOL,
ously issued as IRM 102.4 CH. 10, catalog which are used in connection with the Third
of EPLAN command code to add, revise or
number has remained the same. Party Contact System developed to main-
delete a plan data module of an Employee
M:I:SD:CS:AS:DF Internal Use tain a database of all third party contacts
Master File entity record. Previously issued
as IRM 102.4 CH. 46, catalog number has that were made regarding a taxpayer during
2.4.41 28233R Each determination or collection of a tax liability.
01/2002 File IRM per transmittal remained the same.
Previously issued as IRM 102.4 CH. 52,
IDRS Terminal Input - Command Code M:I:SD:CS:AS:DF Internal Use
catalog number has remained the same.
UNLCE M:I:SD:CS:AS:DF Internal Use
This IRM provides instructions on Com- 2.4.47 28238U Each
mand Code UNLCE, which will allow and 01/2002 File IRM per transmittal 2.4.53 31276M Each
individual to research, establish, change IDRS Terminal Input - Command Code 01/2002 File IRM per transmittal
and delete 100% penalty cross-reference VPMSG IDRS Terminal Input - Command Code
information on the 100% Penalty File using This IRM provides instructions on the use DUPED
IDRS. Previously issued as IRM 102.4 CH. of VPMSG command code which is part of This IRM provides instructions on the use
41, catalog number has remained the same. the Telephone Routing Interactive System. of command code DUPED. Previously is-
M:I:SD:CS:AS:DF Internal Use Previously issued as IRM 102.4 CH. 47, sued as IRM 102.4 CH. 53, catalog number
catalog number has remained the same. has remained the same. M:I:SD Internal
2.4.42 28234C Each
M:I:SD:CS:AS:DF Internal Use Use
IDRS Terminal Input - Command Code 2.4.48 28239F Each 2.4.54 33288Y Each
CCASG for Case Control Activity System 01/2002 File IRM per transmittal
This IRM provides instructions on Com- IDRS Terminal Input - Centralized Files
mand Code CCASG, which is used in con- and Scheduling Terminal Usage
nection with the Case Control Activity VPPIN
This IRM provides instructions for the use
System and was designed for the use of This IRM provides instructions on the use of Integrated Data Retrieval System (IDRS)
service center personnel to assign, close of VPPIN command code which is part of display terminals at all Service Center Re-
and update cases on IDRS. Previously is- the Telephone Routing Interactive System. placement (SCRS) locations where the
sued as IRM 102.4 CH. 42, catalog number Previously issued as IRM 102.4 CH. 48, command codes for Centralized Files and
has remained the same. catalog number has remained the same. Scheduling System are used.
M:I:SD:CS:AS:DF Internal Use M:I:SD:CS:AS:DF Internal Use M:I:SD:CS:AS:DF Internal Use
I-14
IRM
LEM 2.4.55 33289J Each 2.5.10 73139M Each 2.7.6 73144F Each
Centralized Files and Scheduling Software Standards and Guidelines - IS Operations Support - Information
Terminal Usage Function Point Standards Technology Services Scheduling
This Law Enforcement Manual (LEM) con- This IRM describes the Function Point This manual provide policy, procedures,
Standards and how it will be used in all of
tains instructions for entering data from the and guidelines for the Computing Centers
ITS. These standards explain the use of
Centralized Scheduling Order (Form 6798). Function Points for software sizing, re- (CC) to perform their operations responsi-
M:I:SD:CS:AS:DF Internal Use This pro- source estimation, cost of software devel- bilities, and to ensure that the centers op-
duct may not be ordered by the general opment and forecasting. Previously issued erational functions and processes are
public as IRM 2.1.13, catalog number has re- standardized. Previously issued as IRM
mained the same. M:SP:P:P Internal Use 2.2.8 CH. 3, catalog number has remained
2.4.56 32674E Each the same. M:I:E:CP:O:S Internal Use
IDRS Terminal Input - Command Code 2.6.1 27958J Each 2.7.7 32383M Each
ISTSR 01/2002 File IRM per transmittal 10/2001 File IRM per transmittal
This IRM provides procedures for ISTSR Product Assurance - Product Assurance ITS Operations Support - Information
command code. M:I:SD:CS:AS:DF Inter- General Guidelines Returns Program (IRP) - MCC
nal Use This IRM provides the standards and pro- This IRM is used at MCC and by the Infor-
cedures for Product Assurance. Previously
mation Returns Branch (IRB) personnel,
2.5.1 33496A Each issued as IRM 2.1.6, catalog number has
remained the same. M:I:PA:CS:CO Inter- and serves as a focal point for all MCC
11/2001 File IRM per transmittal processing related to the IRP. IRB coordi-
nal Use
Software Standards and Guidelines - nates, develops, maintains, and controls all
Structured COBOL 2.7.1 73141Y Each operational aspects of the IRP through
This IRM establishes standards, con- 10/2001 File IRM per transmittal which businesses, financial institutions,
ventions and guidelines to be followed in Information Technology Services (ITS) federal, state, and local government submit
the development of IRS Structured COBOL Operations - Information Technology information returns on magnetic media or
applications. The intent of these standards Services Operations / Inter-Centers electronically. IRB process all informaiton
is to ensure that structured COBOL pro- This IRM provides policy, procedures and returns received at MCC.
grams are reliable, easily maintained and guidelines for the Campuses and Comput-
M:I:E:CP:O:S Internal Use
as portable as possible. ing Centers (CC) to perform their opera-
tional responsibilities and to ensure that the
M:I:SD:PS:PI:SQ Internal Use
centers operational functions and proc-
2.7.9 32002E Each
esses are standardized. 01/2002 File IRM per transmittal
2.5.2 28781G Each Martinsburg Computing Center (MCC)
M:I:E:CP:O:S Internal Use
11/2001 File IRM per transmittal Processing Timeliness - Information
Software Standards and Guidelines - 2.7.2 73140N Each Technology Services
Testing Procedures for System 10/2001 File IRM per transmittal Previously issued as IRM 2.1.12, catalog
Developers Information Technology Services (ITS) number has remained the same. This IRM
This IRM defines the testing process for Operations - Information Technology contains MCC and Service Center
developers who must provide software that Services (ITS) Operations / Computing shipping/tansmit dates. This IRM is used by
adheres to standards for systems develop- Centers Service Centers for due dates to ship data
ment; complies with approved processing This IRM provides policy, procedures and
to MCC. Also, contains dates for MCC to
requirements; and meets the need of sys- guidelines for the Computing Centers (CC)
to perform their operational responsibilities. transmit to customers. M:I:E:MC:Q Inter-
tem customers. M:I:SD:PS:PI:SQ Internal nal Use
The IRM will also ensure that the opera-
Use
tional functions and processes are stand-
ardized. M:I:E:CP:O:S Internal Use 2.8.1 28249B Each
2.5.5 30743M Each 01/2002 File IRM per transmittal
11/2001 File IRM per transmittal 2.7.4 73142J Each Audit Information Management System
Software Standards and Guidelines - 10/2001 File IRM per transmittal (AIMS) - Introduction to AIMS Realtime
Guidelines for Preparing Program IS Operations Support - Magnetic Media Processing
Requirements Packages (PRPs) Management This IRM is intended for the general use of
This IRM provides guidelines for prescribing This manual provide policy, procedures, IDRS system personnel from all four Busi-
responsibilities and standard instructions for and guidelines for the Computing Centers ness Operating Divisions. Previously issued
preparing PRPs for the data processing (CC) to perform their operations responsi- as IRM 102.8 CH. 1, catalog number has
systems that are being developed or main- bilities, and to ensure that the centers op-
remained the same. M:I:SD:CS Internal
tained within Systems Development. erational functions and processes are
standardized. Previously issued as IRM Use
M:I:SD:PS:PI:SQ Internal Use
2.2.8 CH. 1, catalog number has remained
the same. M:I:E:CP:O:S Internal Use 2.8.2 28756V Each
2.5.7 33499H Each 01/2002 File IRM per transmittal
11/2001 File IRM per transmittal 2.7.5 73143U Each Audit Information Management System
Software Standards and Guidelines - 10/2001 File IRM per transmittal (AIMS) - AIMS Command Code AM424
Data Naming Standards IS Operations Support - Systems Control This IRM is intended for the general use of
This IRM provides the standards and Point (SCP) - Configuration Management IDRS system personnel from all four Busi-
methods to be used when developing data (CM) nesss Operating Divisions. Previously is-
names throughout the Software Develop- This manual provide policy, procedures, sued as IRM 102.8 CH. 2, catalog number
ment Life Cycle. M:I:SD:PS:PI:SQ Inter- and guidelines for the Computing Centers has remained the same.
nal Use (CC) to perform their operations responsi-
M:I:SD:CS:ES Internal Use
bilities, and to ensure that the centers op-
erational functions and processes are
standardized. Previously issued as IRM
2.2.8 CH. 2, catalog number has remained
the same. M:I:E:CP:O:S Internal Use
I-15
IRM
2.8.3 28757G Each 2.9.1 28250C Each 102.1 CH. 3 30893T Each
Audit Information Management System IDRS Procedures - Integrated Data System Standards Profile -
(AIMS) - AIMS Command Code AMDIS Retrieval System Human/Computer Interface Services
This IRM is intended for the general use of This IRM provides general instructions and IRM 102.1 CH. 3 establishes the Systems
information for the use of the IDRS in the Standards Profile (SSP). The SSP de-
IDRS System personnel from all four Busi-
Service Centers and District Offices. The
ness Operating Divisions. Previously issued scribes the set of standards and COTS
instructions contained herein are to be used
as IRM 102.8 CH. 3, catalog number has in conjunction with all other related ADP products to which IRS developers and/or
remained the same. M:I:SD:CS:ES Inter- Handbooks and IRMs containing specific contractors must adhere when building IRS
nal Use detailed procedures that parallel IDRS pro- information systems. IS:PM:A:D:A Inter-
cessing. Previously issued as IRM 102.9 nal Use
2.8.4 28758R Each CH. 1, catalog number has remained the
01/2002 File IRM per transmittal same. M:I:SD:CP:G:DS Internal Use 102.1 CH. 4 30894E Each
Audit Information Management System 09/2000 File IRM per transmittal
(AIMS) - AIMS Command Code AMSTU 2.10.1 27834Y Each System Standards Profile - Software
This IRM is intended for the general use of 11/2001 File IRM per transmittal Engineering
IDRS System personnel from all four Busi- Special Processing Procedures - End of IRM 102.1 CH. 4 establishes the Systems
ness Operation Divisions. Previously issued Year Processing Standards Profile (SSP). The SSP de-
This IRM Handbook chapter outlines spe- scribes the set of standards and COTS
as IRM 102.8 CH. 4, catalog number has
cial processing of the Individual Master File products to which IRS developers and/or
remained the same. M:I:SD:CS:ES Inter- (IMF), Business Master File (BMF), Debtor
nal Use contractors must adhere when building IRS
Master File (DMF), Individual Retirement
Account File (IRAF) and Employee Plan information systems. IS:PM:A:D:A Inter-
2.8.5 28759C Each Master File (EPMF) data during the final nal Use
01/2002 File IRM per transmittal cycles of 2000 and the initial cycles of 2001.
Audit Information Management System M:I:SD:CP:B:BC Internal Use 102.1 CH. 5 30895P Each
(AIMS) - AIMS Command Code AMSOC 09/2000 File IRM per transmittal
This IRM is intended for general use of 2.11.1 28244Y Each System Standards Profile - Data
IDRS System personnel from all four Busi- 01/2002 File IRM per transmittal Management
ness Operating Divisions. Previously issued IDRS Correspondence System - IDRS IRM 102.1 CH. 5 establishes the Systems
as IRM 102.8 CH. 5, catalog number has Correspondence Standards Profile (SSP). The SSP de-
This IRM is for use by employees who scribes the set of standards and COTS
remained the same. M:I:SD:CS:ES Inter-
generate correspondence via IDRS. Previ- products to which IRS developers and/or
nal Use ously issued as IRM 102.11 CH. 1, catalog contractors must adhere when building IRS
number has remained the same.
2.8.6 28760D Each
information systems. IS:PM:A:D:A Inter-
01/2002 File IRM per transmittal nal Use
Audit Information Management System LEM 2.12.1 29755U Each
(AIMS) - AIMS Command Code AMAXU 05/2002 File IRM per transmittal
102.1 CH. 6 30896A Each
This IRM is intended for the general use of Zapping, The Use of Systems Utility 09/2000 File IRM per transmittal
IDRS System personnel from all four Busi- UTL99 System Standards Profile - Transaction
ness Operating Divisions. Previously issued This LEM explains the security procedures Processing Services
as IRM 102.8 CH. 6, catalog number has that allow access to the Integrated Data IRM 102.1 CH. 6 establishes the Systems
remained the same. M:I:SD:CS:ES Inter- Retrieval System (IDRS) and how to re- Standards Profile (SSP). The SSP de-
nal Use move or change taxpayer data. This will be scribes the set of standards and COTS
used by IRS employees at the centers. products to which IRS developers and/or
2.8.7 28762Z Each These procedures also standardize proce- contractors must adhere when building IRS
dures for use of this utility at each center. information systems. IS:PM:A:D:A Inter-
Previously issued as LEM 2.3.8 Chapter 1, nal Use
Audit Information Management System catalog number has remained the same.
(AIMS) - AIMS Command Code AMCLS M:I:E:CP:O:S Internal Use This product
This IRM is intended for the general use of
102.1 CH. 7 30898W Each
may not be ordered by the general 09/2000 File IRM per transmittal
IDRS personnel from all four Business Op- public System Standards Profile - Data
eration Divisions. Previously issued as IRM
102.1 CH. 1 30888A Each Interchange Services
09/2000 File IRM per transmittal IRM 102.1 CH. 7 establishes the Systems
the same. M:I:SD:CS:ES Internal Use
System Standards Profile - Introduction Standards Profile (SSP). The SSP de-
2.8.8 28763K Each to Systems Standards Profile (SSP) scribes the set of standards and COTS
01/2002 File IRM per transmittal IRM 102.1 CH. 1, describes the set of products to which IRS developers and/or
Audit Information Management System standards and COTS products to which IRS contractors must adhere when building IRS
(AIMS) - AIMS Command Codes AMNON, developers and/or contractors must adhere information systems. IS:PM:A:D:A Inter-
when building IRS information systems. nal Use
AMTIN, AMBLK, AMFRZ, AMREQ,
M:B:SI:SE Internal Use
AMLAB
102.1 CH. 8 30899H Each
This IRM is intended for the general use of 102.1 CH. 2 30891X Each 09/2000 File IRM per transmittal
IDRS system personnel from all four Busi- 09/2000 File IRM per transmittal System Standards Profile - Network
ness Operating Divisions. Previously issued System Standards Profile - Operating Services
as IRM 102.8 CH. 8, catalog number has System Services
IRM 102.1 CH. 8 establishes the Systems
remained the same. M:I:SD:CS:ES Inter- IRM 102.1 CH. 2 establishes the Systems
Standards Profile (SSP). The SSP de- Standards Profile (SSP). The SSP de-
nal Use scribes the set of standards and COTS
scribes the set of standards and COTS
products to which IRS developers and/or products to which IRS developers and/or
contractors must adhere when building IRS contractors must adhere when building IRS
information systems. IS:PM:A:D:A Inter- information systems. IS:PM:A:D:A Inter-
nal Use nal Use
I-16
IRM
102.1 CH. 9 30900X Each 3.0.274 32095B Each 3.10.72 33410S Each
System Standards Profile - Security General - Computer Assisted Pipeline Campus Mail and Work Control -
Services Review (CAPR) Extracting, Sorting and Numbering
IRM 102.1 CH. 9 established the Systems This IRM contains processing procedures This IRM provides instructions for extract-
Standards Profile (SSP). The SSP de- for the CAPR unit. W:CAS:SP:IMF Inter- ing, sorting and numbering for the Receipt
scribes the set of standards and COTS nal Use and Control functions.
products to which IRS developers and/or W:CAS:SP:IMF:SY Internal Use This
contractors must adhere when building IRS 3.0.275 32289Z Each product may not be ordered by the gen-
information systems. IS:PM:A:D:A Inter- 01/2002 No Previous Issue eral public
nal Use General - Balanced Measures
Procedures for Submission Processing 3.10.203 33433R Each
102.1 CH. 10 30902T Each Functions 01/2002 File IRM per transmittal
09/2000 File IRM per transmittal Provides procedural instructions for Sub- Service Center Mail and Work Control -
System Standards Profile - Office mission Processing Center PAS Units in Mail Receiving and Sorting Operations
Automation conducting reviews for Submission Proc- This IRM is used by employees operating
IRM 102.1 CH. 10 establishes the Systems essing Balanced Measure programs. SCAMPS (Service Center Automated Mail
Standards Profile (SSP). The SSP de- W:CAS:SP:PM:M Internal Use Processing System) equipment. SCAMPS
scribes the set of standards and COTS processes incoming mail, out-going first
products to which IRS developers and/or 3.5.17 33230I Each class mail, and bar coded return reply en-
contractors must adhere when building IRS 01/2002 File IRM per transmittal velopes. W:CAS:SP:IMF:IRM Internal
information systems. IS:PM:A:D:A Inter- Accounts Services - Federal Tax Deposit Use
nal Use System
This IRM describes certain tasks to be per- 3.11.3 33440G Each
3.0.101 33347E Each formed under the Federal Tax Deposit 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal System. S:CAS:B:R Internal Use Campus Returns and Document
General - Schedule K-1 Processing Analysis - Individual Income Tax Returns
This IRM provides K-1 processing in- 3.5.61 33260W Each This IRM contains processing procedures
structions for tax examiners and clerical 01/2002 File IRM per transmittal for the code and edit unit.
staff. S:CAS:SP Internal Use Accounts Services - Files Management W:CAS:SP:IMF:1040 Internal Use This
and Services product may not be ordered by the gen-
3.0.167 33178B Each
The purpose of this IRM is to provide func- eral public
tional guidelines for the operations of the
General - Losses and Shortages 3.11.6 33455F Each
Service Center's returns and index files.
This IRM provides procedures for losses 01/2002 File IRM per transmittal
This IRM is used by Submission Processing
and shortages of tax collections, disburse- SC Returns and Document Analysis -
ment losses, uncollected erroneous re- personnel. W:CAS:SP:IMF:SY Internal Data Processing (DP) Tax Adjustments
funds, and transfer of director Use This IRM contains instructions for coding
accountability. W:CAS:SP:IMF:R Internal and adjusting accounts for certain claims in
3.8.44 33386D Each
Use Submission Processing.
W:CAS:AM:PPG:ATA Internal Use This
3.0.230 33181Y Each ISRP System - Campus Deposit Activity
product may not be ordered by the gen-
01/2002 File IRM per transmittal This IRM provides processing procedures
eral public
Lockbox Processing Procedures- for the ISRP Remittance Processing Sys-
Lockbox Processing Procedures tem. W:CAS:SP:IMF:SY Internal Use 3.11.8 33465B Each
This IRM is used by the employees proc- 01/2002 File IRM per transmittal
essing lockbox payments. These employ-
3.8.45 29994V Each
SC Returns and Documents Analysis -
ees are located at the Submission 01/2002 File IRM per transmittal Information Return Processing
Processing Centers and the jpayment pro- Manual Deposit Process - Campuses This IRM provides processing procedures
cessing is performed bu a variety of func- Deposit Activity for Information Return processing code and
tional areas (Accounting, Receipt & Control, This IRM is used by Submission Process- edit. W:CAS:SP:IMF:SY Internal Use
Unpostables, ERS, PAS, etc.). ing. W:CAS:SP:IMF:R Internal Use This product may not be ordered by the
W:CAS:SP:IMF:R Internal Use general public
3.10.5 33393S Each
3.0.257 33173Y Each 01/2002 File IRM per transmittal 3.11.10 33470U Each
12/2001 File IRM per transmittal Submission Processing SC Mail and 01/2002 File IRM per transmittal
General - Management Accountability Work Control - Batch/Blocking Tracking SC Returns & Document Analysis -
Review System (BBTS) Revenue Receipts
IRM 3.0.257 provides guidelines for per- This IRM provides references for the func- This IRM contains instructions to code and
forming management and internal controls tional areas engaged in the Batch/Block edit revenue receipt forms and documents
reviews within the Service. Training System which is an integrated for preparation of data entry. To be used
N:CFO:R:S Internal Use batch creating and tracking system. by technical employees in ERS and Re-
W:CAS:SP:IMF:IRM Internal Use jects. W:CAS:SP:IMF:IRM Internal Use
3.0.273 33175U Each
01/2002 File IRM per transmittal 3.10.8 33395O Each
General - Administrative Reference 01/2002 File IRM per transmittal 3.11.12 33480Q Each
Guide SC Mail and Work Control - Information 01/2002 File IRM per transmittal
This IRM is a general administrative guide, Returns Processing SC Returns and Document Analysis -
used by all W&I employees without regard This IRM provides sorting procedures for Exempt Organization Returns
to functional differences, not specific to one Information Return processing. This IRM is for use by Submission Proc-
form, for initial processing of account re- W:CAS:SP:IMF:SY Internal Use This essing tax examiners. T:CAS:SC Internal
quest. W:CAS:SP:IMF:IRM Internal Use product may not be ordered by the gen- Use This product may not be ordered by
eral public the general public
I-17
IRM
3.11.13 33485T Each 3.11.25 33525S Each 3.11.180 33583Y Each
SC Returns & Documents Analysis - SC Returns & Documents Analysis - SC Returns & Documents Analysis -
Employment Tax Returns Miscellaneous Tax Returns Allocated Tips
This IRM provides procedures for Service Provides instructions for processing miscel- This IRM provides instructions for process-
Center Document Perfection (Code & Edit) laneous Non-Master File Returns and jeo- ing the Employer's Annual Information Re-
personnel and others for perfecting and pardy, prompt or quick assessments. turn of Tip Income and Allocated Tips, Form
coding employment tax returns (e.g. Forms S:CAS:B:B/ANSPC Internal Use This 8027. It also provides instructions for cor-
941, 941-PR, 941-SS, 943, 943-PR, 945 product may not be ordered by the gen- recting errors identified in processing.
and CT-1) and related documents in Docu- eral public S:CAS:B:B/ANSPC Internal Use This
ment Perfection. S:CAS:B:B Internal Use product may not be ordered by the gen-
This product may not be ordered by the 3.11.26 33527O Each eral public
general public 01/2002 File IRM per transmittal
SC Returns & Documents Analysis - 3.11.212 33588B Each
3.11.14 33490M Each Miscellaneous Tax Exempt and 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal Government Entities (TE/GE) Returns Submission Processing Center zreturns
SPC Returns & Document Analysis - This IRM contains instructions regarding the and Document Analysis - Applications
Income Tax Returns for Estates and Service Center Processing of Tax Exempt for Extension of Time to File
Trusts Governmental Entities tax returns. This IRM This IRM contains instructions for editing of
This IRM provides information on Income is used by TE/GE Submission Processing extensions of time to file documents. To be
Tax Returns for estates and trusts. personnel. T:CAS:SC Internal Use used by technical employees in Code and
S:CAS:B:P Internal Use This product Edit. W:CAS:IMF:IRM Internal Use This
may not be ordered by the general 3.11.92 33562V Each product may not be ordered by the gen-
public 01/2002 File IRM per transmittal eral public
SC Returns & Documents Analysis - SC
3.11.15 33495P Each Processing of Forms W-4 3.11.213 33587Q Each
01/2002 File IRM per transmittal IRM 3.11.92 provides instructions for coding 01/2002 File IRM per transmittal
Submission Processing Returns and and editing of Forms W-4, Employee's SC Returns & Documents Analysis -
Documents Analysis - Return of Withholding Allowance Certificate. Form 1066 U.S. REMIC Tax Return
Partnership Income S:CAS:B:B/ANSPC Internal Use This Provides instructions for coding and editing
This IRM provides code and edit in- product may not be ordered by the gen- of Form 1066. S:CAS:B:B/ANSPC Inter-
structions for Partnership Return of Income eral public nal Use This product may not be ordered
and related documents. S:CAS:B:P Inter- by the general public
nal Use This product may not be ordered 3.11.95 33565C Each
by the general public 01/2002 File IRM per transmittal 3.11.249 33586F Each
SC Returns & Documents Analysis - 01/2002 File IRM per transmittal
3.11.16 33500X Each Foreign Information Returns Processing SC Returns and Documents Analysis -
01/2002 File IRM per transmittal Used to identify, code, and process Foreign Processing Form 8752
SC Returns & Documents Analysis - Information returns documents. This IRM contains procedures for use by
Corporation Income Tax Returns S:CAS:B:P Internal Use This product service center Document Perfection Branch
This IRM provides information on Corporate may not be ordered by the general (Code and Edit) personnel for editing, cod-
Income Tax Returns and is used by sub- public ing, and checking Forms 8752 for com-
mission processing center employees in the pleteness before these returns are
document Correction function. 3.11.106 33575Y Each submitted to Data Conversion for tran-
S:CAS:B:B Internal Use This product 01/2002 File IRM per transmittal scription entry. These forms are submitted
may not be ordered by the general SC Returns & Documents Analysis - by certain (Section 444) fiscal-year filers of
public Estate & Gift Tax Returns partnership and corporate returns.
This IRM contains procedures used by ser- S:CAS:B:B Internal Use This product
3.11.22 33510T Each vice center Document Perfection (Function may not be ordered by the general
01/2002 File IRM per transmittal 210) examiners performing code and edit public
SC Returns & Documents Analysis - on the various returns in the Forms 706/709
Employee Plans Master File series before these returns are sent to Data 3.12.3 33590N Each
This IRM provides processing procedures Conversion for transcription entry. These 01/2002 File IRM per transmittal
for Employee Plan Returns. forms are filed by taxpayers and attorneys SC Error Resolution - Individual Income
T:CAS:SC Internal Use This product providing information regarding information Tax Returns
may not be ordered by the general on gifts (709) decedent's estates (706 se- This IRM provides processing procedures
public ries). S:CAS:B:B Internal Use This pro- for the Service Center Error Resolution
duct may not be ordered by the general System. W:CAS:SP:IMF:1 Internal Use
3.11.23 33515W Each public This product may not be ordered by the
01/2002 File IRM per transmittal general public
SC Returns & Documents Analysis - 3.11.154 33581C Each
Excise Tax Returns 01/2002 File IRM per transmittal 3.12.6 33610U Each
This IRM provides processing procedures SC Returns and Document Analysis - 01/2002 File IRM per transmittal
for Service Center Code and Edit person- Unemployment Tax Returns SP Error Resolution - DP Tax
nel. S:CAS:B:B Internal Use This prod- This IRM is for use by submission process- Adjustments
uct may not be ordered by the general ing service center employees in the Docu- This IRM contains information on inputting
public ment Perfection function for processing DP adjustments through DIS.
year 2002. S:CAS:B:B Internal Use This W:CAS:AM:PPG:ATA Internal Use This
product may not be ordered by the gen- product may not be ordered by the gen-
eral public eral public
I-18
IRM
3.12.8 33620Q Each 3.12.21 33670W Each 3.12.106 33740J Each
Error Resolution - Information Returns SC Error Resolution - Credit and SC Error Resolution - Estate and Gift Tax
Processing Account Transfers Returns
This IRM contains processing procedures IRM 3.12.21 provides instructions for cor- This IRM provides instructions for correcting
for Information Return processing error recting error registers of various credit and errors and reject registers for the gift and
correction. W:CAS:SP:IMF:SY Internal account transfers, including account adjust- generation-skipping tax returns. This IRM is
Use This product may not be ordered by ments and reactivation of retention register used by Submission Processing personnel.
the general public accounts. S:CAS:B:R Internal Use
S:CAS:B:B Internal Use This product
3.12.10 33630M Each 3.12.22 33673D Each may not be ordered by the general
01/2002 File IRM per transmittal 01/2002 File IRM per transmittal public
SC Error Resolution - Revenue Receipts SC Error Resolution - Employee Plan
This IRM contains instructions to correct Returns 3.12.154 33743Q Each
errors on revenue receipt forms and docu- This IRM provides processing procedures 01/2002 File IRM per transmittal
ments in ERS. This IRM is used by tech- for Employee Plan Returns. This manual is SC Error Resolution - Unemployment
nical employees in ERS and Rejects. used by employees working EP returns in Tax Returns
W:CAS:SP:IMF:IRM Internal Use This the center. T:CAS:SC Internal Use This This IRM is for use by submission process-
product may not be ordered by the gen- product may not be ordered by the gen- ing service center employees in the Docu-
eral public eral public ment Correction function for processing
year 2002. S:CAS:B:B Internal Use This
3.12.12 33640I Each 3.12.23 33675Z Each product may not be ordered by the gen-
01/2002 File IRM per transmittal 01/2002 File IRM per transmittal eral public
SC Error Resolution - Exempt SC Error Resolution - Excise Tax
Organization Returns
This IRM is for use by Tax Examiners.
Returns 3.12.166 33744B Each
This IRM contains procedures for sub- 07/2001 File IRM per transmittal
T:CAS:SC Internal Use This product mission processing employees in Error Re-
may not be ordered by the general SC Error Resolution - EPMF Unpostables
solution. S:CAS:B:B Internal Use This This IRM is to provide correction proce-
public product may not be ordered by the gen- dures for EFAST unpostables created from
eral public
3.12.13 33645L Each the Employee Plans Master File. For use
01/2002 File IRM per transmittal 3.12.32 33695R Each by all employees working EPMF unposta-
SC Error Resolution - Employment Tax 01/2002 File IRM per transmittal bles in the service center. T:CAS:SC In-
Returns SC Error Resolution - General ternal Use This product may not be
The IRM provides instructions for correcting ordered by the general public
Unpostables
errors identified on the Error Resolution
This IRM provides general information,
System for employment tax returns and
guidelines, and procedures for the Gener- 3.12.179 33742F Each
other related documents. 01/2002 File IRM per transmittal
alized Unpostable Framework (GUF) for
S:CAS:B:BM Internal Use This product Submission Processing Error Resolution
processing unpostable cases. This IRM is
may not be ordered by the general - Unpostable Resolution
used by Submission Processing personnel.
public
OP:FS:S:P:M Internal Use This product This IRM provides submission processing
3.12.14 33650E Each may not be ordered by the general procedures for IMF/IRAF/PMF unpostable
01/2002 File IRM per transmittal public resolution. W:CAS:SP:IMF:1 Internal Use
SC Error Resolution - Income Tax This product may not be ordered by the
Returns for Estates and Trusts 3.12.37 33710V Each general public
This IRM provides instructions for correcting 01/2002 File IRM per transmittal
errors on income tax returns for estates and IMF SC Error Resolution - General 3.12.212 33751Q Each
trust through the Error Resolution System Instructions 01/2002 File IRM per transmittal
(ERS). This IRM is used by SPC error re- This IRM provides general instructions for Submission Processing Error Resolution
solution personnel. S:CAS:B:P Internal IMF SC Error Resolution. System - Applications for Extension of
Use This product may not be ordered by W:CAS:SP:IMF:1 Internal Use This prod- Time to File Tax Returns
the general public uct may not be ordered by the general This IRM contains instructions for correction
public
of errors on extensions of time to file docu-
3.12.15 33655H Each ments. This manual is used by technical
01/2002 File IRM per transmittal 3.12.38 32384X Each
01/2002 File IRM per transmittal employees in Error Correction.
SC Error Resolution - Return of
BMF SC Error Resolution General W:CAS:IMF:IRM Internal Use This prod-
Partnership Income
This IRM covers information on the Error Instructions - General Instructions uct may not be ordered by the general
Resolution System and return of partner- This IRM is for use by the submission pro- public
ship income. S:CAS:B:P Internal Use cessing service center in the Document
This product may not be ordered by the Correction function. S:CAS:B:B Internal 3.12.213 33752B Each
general public Use This product may not be ordered by 01/2002 File IRM per transmittal
the general public SC Error Resolution - Form 1066, U.S.
3.12.16 33660A Each REMIC Income Tax Return
01/2002 File IRM per transmittal 3.12.92 33732J Each Provides instructions for correcting errors
SC Error Resolution - Corporation 01/2001 File IRM per transmittal identified in processing Form 1066.
Income Tax Returns SC Error Resolution - SC Processing of S:CAS:B:B/ANSPC Internal Use This
IRM 3.12.13 provides processing in- Forms W-4 product may not be ordered by the gen-
structions for use by service center Error This IRM covers instructions for correcting eral public
Resolution personnel for correcting errors errors made by taxpayers as well as those
made by corporate taxpayers and during made during Service Center processing
service center processing. S:CAS:B:B In- operations, and deals with questionable
ternal Use This product may not be or- Forms W-4. OP:FS:S:P:M/ANSC Internal
dered by the general public Use
I-19
IRM
3.12.217 33753M Each 3.12.278 33770X Each 3.13.122 31657J Each
SC Error Resolution - Error Resolution SC Error Resolution - Exempt SC Document Services - Entity Control
Instructions for Error Resolution Form Organization Unpostable Resolution Unpostables for IMF and IRAF
1120S This IRM provides instructions for the cor- This IRM contains information on entity
Provides processing instructions for use by rection of Exempt Organization (EO) un- control unpostables for IMF and IRAF.
service center Error Resolution personnel postables. This IRM is used by TE/GE W:CAS:SP:IMF:1 Internal Use This prod-
for correcting U.S. Income Tax Returns for uct may not be ordered by the general
Submission Processing personnel.
an S Corporation and the related docu- public
ments in the Error Resolution System. T:CAS:SC Internal Use This product
S:CAS:B:B Internal Use This product may not be ordered by the general 3.13.222 33790P Each
may not be ordered by the general public 01/2002 File IRM per transmittal
public SC Document Services - Entity Control
3.12.279 31656Y Each Unpostables for BMF
3.12.220 33756T Each 01/2002 File IRM per transmittal This IRM contains general information on
01/2002 File IRM per transmittal SC Error Rsolution - Unpostable processing Business Master File (BMF) en-
SC Error Resolution - Error Resolution This IRM provides procedures for the Gen- tity control unpostables. S:CAS:B:B In-
System for Form 720 eralized Unpostable Framework (GUF) for ternal Use
IRM 3.12.220 contains instructions for cor- BMF returns. Submission Processing per-
recting errors on the Error Resolution Sys- sonnel uses this IRM. S:CAS:B:B Internal 3.14.1 31974X Each
tem (ERS) for Form 720, Quarterly Excise Use This product may not be ordered by 01/2002 File IRM per transmittal
Tax. S:CAS:B:B Internal Use This prod- the general public Notice Review - Notice Review
uct may not be ordered by the general This IRM provides procedures for IMF No-
public 3.13.2 33746X Each tice Review. W:CAS:SP:IMF:1 Internal
01/2002 File IRM per transmittal Use This product may not be ordered by
3.12.246 33758P Each SC Document Services - BMF Account the general public
01/2002 File IRM per transmittal Numbers
SC Error Resolution - Exempt
This IRM provides procedures to be used
3.14.2 32201V Each
Organization Returns 01/2002 File IRM per transmittal
This IRM provides procedures for correcting by our processing sites to process entity Quality Assurance - Notice Review
errors on the Error Resolution System work (address changes, fiscal year month This IRM provides notice review guidelines
(ERS) for Exempt Organization tax returns changes and etc.). S:CAS:B:B Internal for Tax Examiners and clerical staff.
and related documents. This IRM is used Use This product may not be ordered by S:CAS:SP Internal Use This product
by tax examiners. T:CAS:SC Internal Use the general public may not be ordered by the general
This product may not be ordered by the public
general public 3.13.5 33759A Each
01/2002 File IRM per transmittal 3.15.128 33861N Each
3.12.249 33755I Each SC Document Services - IMF Account 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal Numbers Adjustments - International DP
SC Error Resolution - Error Resolution The instructions in this IRM are used for Adjustments
For Form 8752 establishing, maintaining and/or perfecting Contains special instructions for adjusting
This IRM contains procedures used by individual taxpayer accounts on the Individ- International Returns and special project
Service Center Error Resolution (Correction ual Master File (IMF). W:CAS:SP:IMF In- items. S:CAS:B:P Internal Use This pro-
- Function 270) personnel for correcting ternal Use duct may not be ordered by the general
paper registers of Forms 8752 before these public
returns are submitted for posting to the 3.13.12 33760B Each
MCC. These forms are submitted by certain 01/2002 File IRM per transmittal
3.15.259 33867B Each
(Section 444) fiscal-year filers of corporate 07/2001 File IRM per transmittal
SC Document Services - Exempt
and partnership returns. S:CAS:B:B In- Adjustments - EPMF DP Tax
ternal Use This product may not be or- Organization Account Numbers Adjustments
dered by the general public This IRM provides procedures for updating This IRM is to provide a complete revision
exempt organization accounts on the Busi- to Section 3.15.259, EPMF EDP Tax Ad-
3.12.251 33761M Each ness Master File. T:CAS:SC Internal Use justments, in IRM 3.15, Adjustments.
01/2002 File IRM per transmittal T:CAS:SC Internal Use
SC Error Resolution - Corporation
Income Tax Returns 3.13.36 33775A Each 3.17.10 33875B Each
Provides processing instructions for use by 07/2001 File IRM per transmittal 01/2002 File IRM per transmittal
service center Error Resolution personnel EPMF Account Numbers - EPMF SC & NCC Accounting & Data Control -
for correcting US Corporation Income Tax Account Numbers Revenue Receipts
Returns for Corporations and the related This IRM is to provide procedures to update This IRM describes the Service Center Re-
documents in the Error Resolution System. EPMF Account Numbers to the Employee venue Receipt functions including Dishon-
S:CAS:B:B Internal Use This product Plans Master File. For use by all employ- ored Checks, Unidentified Remittances,
may not be ordered by the general ees working EPMF Account Number in the DOJ Lockbox and Bank Discrepancies. This
public service center. T:CAS:SC Internal Use IRM is used by Submission Processing
personnel. W:CAS:SP:IMF:R Internal Use
3.12.263 33741U Each This product may not be ordered by the
01/2002 File IRM per transmittal 3.13.62 33780T Each general public
SC Error Resolution - Estate Tax Returns
This IRM contains procedures used by ser- 3.17.21 33880U Each
vice center Document Perfection (Function SPC Document Service - Media 01/2001 File IRM per transmittal
340 - Error Correction) examiners who cor- Transport and Control SC & MCC Accounting & Data Control -
rect Forms 706/706NA returns after tran- This IRM provides instructions for prepara- Credit & Account Transfers
scription entry (Data Conversion). tion of Taxpayer Notices for mailing, mail IRM 3.17.21 provides instructions for the
OP:FS:S:P:M Internal Use This product forwarding instructions, and automated mail processing of account adjustments and
may not be ordered by the general handling instructions. manual transfers of accounts and credits.
public W:CAR:SP:IMF:SY Internal Use OP:FS:S:A:A Internal Use
I-20
IRM
3.17.30 33885X Each 3.17.243 33916L Each 3.21.110 34025X Each
SP & MCC Accounting and Data Control SC and MCC Accounting and Data International SC Returns and Documents
- SP Data Controls Control - Miscellaneous Accounting Analysis - Chapter 3 Withholding
This IRM provides balancing instructions for This IRM provides instructions for miscella- Returns
the Data Control functions at the SPCs. neous accounting procedures and is used This IRM provides procedures for code and
W:CAS:SP:IF:R Internal Use by submission processing personnel cam- edit processing for Forms 1042, Annual
puses. S:CAS:B:R Internal Use This Withholding Tax Return for U.S. Source In-
3.17.41 33890Q Each
product may not be ordered by the gen- come of Foreign Persons and 1042S, For-
eral public eign Person's U.S. Source Income Subject
SC and MCC Accounting and Data
to Withholding. This IRM is used by Sub-
Control- Accounting and Operating 3.17.277 33928D Each
Reports mission Processing personnel.
01/2002 File IRM per transmittal S:CAS:B:P Internal Use This product
This IRM provides instructions for those
SC & MCC Accounting & Data Control - may not be ordered by the general
accounting and operating reports which are
Electronic Payments public
comprised of data extracted from Service
This IRM contains instructions for Memphis
Center input processing for master file (MF)
and non-master file (NMF). This IRM is Submission Processing Center Accounting 3.21.253 34026I Each
used by Submission Processing personnel. Branch to operate the Electronic Federal 01/2002 File IRM per transmittal
N:CFO:R:S Internal Use Tax Payment System (EFTPS). International SC Returns & Documents
W:E:DEF:PPB Internal Use This product Analysis - Foreign Information System
3.17.46 33900B Each may not be ordered by the general (FIS)
01/2002 File IRM per transmittal public This IRM provides procedures for process-
SC & MCC Accounting & Data Control- ing Foreign Information System (FIS) Forms
Automated Non-Master File Accounting 3.20.12 33965G Each 5471 and 5472. S:CAS:B:P Internal Use
This IRM provides instructions for process- 01/2002 File IRM per transmittal This product may not be ordered by the
ing tax information to the Automated Non- Imaging Exempt Organization Returns general public
Master File in the Accounting function by and Filling Request for Public Inspection
the Submission Processing sites. - Imaging Exempt Organization Returns 3.21.259 34024M Each
S:CAS:B:R Internal Use This product IRM 3.20.12 provides instructions on scan- 01/2002 File IRM per transmittal
may not be ordered by the general ning certain Exempt Organization Returns, International SC Return and Documents
public preparing images, and providing requests Analysis - Applications for IRS Taxpayer
to the public of disposable returns. Identification Number
3.17.63 33910X Each T:CAS:SC Internal Use This IRM is to be used by SB/SE customer
10/2001 File IRM per transmittal service and taxpayer assistance site em-
SC & MCC Accounting & Data Control - 3.21.3 34010Y Each ployees along with tax examiners at the
Accounting Control 01/2002 File IRM per transmittal Philadelphia IRS campus to process Forms
IRM 3.17.63 provides guidelines and pro- International SC Returns and Documents W-7, W-7SP, W-7A, and W-7P.
cedures for the Interim Revenue Accounting Analysis - Individual Income Tax Returns S:CAS:B:P Internal Use This product
Control System. N:CFO:R:S Internal Use This IRM provides procedures for coding may not be ordered by the general
and editing International returns at the Phi- public
3.17.79 33915A Each ladelphia Submission Processing Campus.
01/2002 File IRM per transmittal S:CAS:B:P Internal Use This product 3.22.3 34030Q Each
SC & MCC Accounting & Data Control - may not be ordered by the general 01/2002 File IRM per transmittal
Accounting Refund Transactions public International SC Error Resolution -
This IRM provides instructions for all ac- Individual Income Tax Returns
counting refund transactions.This IRM is
3.21.19 34014Q Each This IRM is for use by Wage and Invest-
used by all functions. 01/2002 File IRM per transmittal ment international error resolution tax ex-
W:CAS:SP:IMF:R Internal Use This pro- International SC Returns and Documents aminers at the Philadelphia Submission
duct may not be ordered by the general Analysis - Foreign Trust System Processing Campus to process Interna-
public Used by W&I Code and Edit (Document tional 1040 series income tax returns.
Perfection Branch) group at the PSPC to S:CAS:B:P Internal Use This product
3.17.220 33917W Each process Forms 3520 and 3520-A. may not be ordered by the general
01/2002 File IRM per transmittal S:CAS:B:P Internal Use This product public
SC & MCC Accounting & Data Control - may not be ordered by the general
Excess Collections File public 3.22.19 34033X Each
This IRM provides instructions for process- 01/2002 File IRM per transmittal
ing non-revenue receipts in the Excess 3.21.25 34020U Each International SC Errors Resolution -
Collections File (XSF). This IRM is used by 01/2002 File IRM per transmittal Foreign Trust System
Submission Processing personnel. International SC Returns and Documents This IRM is to be used by the W&I Error
W:CAS:SP:IMF:R Internal Use This pro- Analysis - Miscellaneous Tax Returns Resolution Branch to identify and correct
duct may not be ordered by the general This IRM is to be used by SB/SE BMF Ac- the data output from the processing of Form
public counts Management Branch V at the Phila- 3520 and 3520-A through the ISRP pro-
delphia IRS Campus to process Forms gram at PSPC. S:CAS:B:P Internal Use
3.17.221 33919S Each 8288, 8288-A, 8288-B, 8804, 8805, 8813
01/2002 File IRM per transmittal This product may not be ordered by the
and 8233 onto the Compaq Proliant mini- general public
SP and MCC Accounting and Data
computer system and ANMF.
Control - Martinsburg Computing Center
S:CAS:B:P Internal Use This product
Data Controls
This IRM provides balancing instructions for
the Production Validation Section (PVS) at public
MCC. W:CAS:SP:IMF:R Internal Use
I-21
IRM
3.22.110 34040M Each 3.24.10 34328H Each 3.24.17 34545U Each
International SC Error Resolution - ISRP System - Revenue Receipts ISRP System - Federal Tax Deposit
Chapter 3 Withholding Returns This IRM provides data transcription in- System
This IRM provides the error resolution pro- structions for revenue receipts. This manual This IRM was changed from IRM 3.29.17 to
cessing procedures for the Forms 1042, IRM 3.24.17. IRM 3.24.17 provides in-
is used by ISRP data transcribers.
Annual Withholding Tax Return for U.S. structions for entering and verifying data
Source Income of Foreign Persons, and S:CAS:B:B Internal Use This product from control documents and tax forms, us-
1042S, Foreign Person's U.S. Source In- may not be ordered by the general ing the ISRP system. S:CAS:B:B Internal
come Subject to Withholding. This IRM is public Use
used by Submission Processing personnel.
S:CAS:B:P Internal Use This product 3.24.12 34337S Each 3.24.21 34373K Each
may not be ordered by the general 01/2002 File IRM per transmittal 01/2002 File IRM per transmittal
public ISRP System - Exempt Organization ISRP System - Credit and Account
Returns Transfers
3.22.253 34027T Each This IRM provides information on Exempt This IRM provides instructions for entering
01/2002 File IRM per transmittal Organization Returns. T:CAS:SC Internal and verifying data from control documents,
International SC Error Resolution - Use and several transfer forms for posting to the
Foreign Information System (FIS) Individual Master File (IMF), the Business
This IRM provides instructions for resolving 3.24.13 34343W Each Master File (BMF) and the Individual Re-
errors on the Error Resolution System 01/2002 File IRM per transmittal tirement Accounts File (IRAF) using the In-
(ERS) for returns in the Foreign Information tegrated Submission and Remittance
ISRP System - Employment Tax Returns
System (FIS). This IRM is used by Sub- Processing System. This IRM is used by
mission Processing personnel. IRM 3.24.13 provides instructions for enter- Submission Processing personnel.
S:CAS:B:P Internal Use This product ing and verifying data from control docu- W:CAS:SP:IMF:Y Internal Use This pro-
may not be ordered by the general ments and employment tax forms, using the duct may not be ordered by the general
public Integrated Submission and Remittance public
Processing (ISRP) system. This IRM is
3.24.3 34298E Each used by Submission Processing personnel. 3.24.22 34378N Each
01/2002 File IRM per transmittal OP:FS:S:I Internal Use This product may 07/1999 File IRM per transmittal
ISRP System - Individual Income Tax not be ordered by the general public ISRP System - Employee Plan Master
Returns File
This IRM provides instructions for the entry, 3.24.14 34347O Each This IRM is for use in the ISRP program.
key verification, and block edit of Individual 01/2001 File IRM per transmittal OP:FS:S:I Internal Use This product may
Income Tax Returns and related data IRSP System - Fiduciary Income Tax not be ordered by the general public
through the Integrated Submission and Re-
Returns
mittance Processing System. This manual 3.24.23 34385C Each
is used by ISRP data transcribers. IRM 3.24.14 provides instructions for enter- 01/2001 File IRM per transmittal
W:CAS:SP:IMF:SY Internal Use This ing and verifying block control data, U.S. ISRP System - Excise Tax Returns
product may not be ordered by the gen- Fiduciary Income Tax Returns, using the IRM 3.24.23 provides instructions for enter-
eral public Integrated Submission and Remittance ing data for Excise Tax Returns using the
Processing System. This IRM is used by Integrated Submission and Remittance
3.24.6 34311M Each Submission Processing personnel. Processing System. This IRM is used by
01/2002 File IRM per transmittal OP:FS:S:I Internal Use This product may Submission Processing personnel.
ISRP System - DP Tax Adjustments not be ordered by the general public OP:FS:S:I Internal Use This product may
This IRM provides instructions for the entry, not be ordered by the general public
key verification, and block edit of DP Tax 3.24.15 34352H Each
Adjustments and related data through the 01/2001 File IRM per transmittal 3.24.25 34384R Each
Integrated Submission and Remittance 01/2002 File IRM per transmittal
ISRP System - Partnership Return of
Processing System. This manual is used ISRP System - Miscellaneous Tax
by ISRP data transcribers. Income Returns
W:CAS:SP:IMF:SY Internal Use This IRM 3.24.15 provides instructions for enter- Provides instructions for processing miscel-
product may not be ordered by the gen- ing and verifying data from control docu- laneous tax returns on ISRP.
eral public ments, and U.S. Partnership Return of T:CAS:SC Internal Use This product
Income, Form 1065, using the Integrated may not be ordered by the general
3.24.7 34318L Each Submission and Remittance Processing public
01/2002 File IRM per transmittal System. This IRM is used by Submission
ISRP System - Delinquent Accounts Processing personnel. OP:FS:S:I Internal 3.24.28 34570F Each
This IRM provides instructions for entry, key Use This product may not be ordered by 01/2002 File IRM per transmittal
verification, and block edit of Delinquent ISRP System - SC Quality Assurance
the general public
Accounts and related data through the ISRP Program
System. This manual is used by ISRP data 3.24.16 34357K Each This IRM provides instructions for systems
transcribers. W:CAS:SP:IMF:SY Internal of internal control.
Use This product may not be ordered by W:CAS:SP:IMF:IRM Internal Use
the general public ISRP System - Corporate Income Tax
Returns 3.24.29 34555Q Each
3.24.8 34323E Each Provides data transcription instructions for 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal corporate income tax returns. Submission Processing - SCRS Error
ISRP System - Information Returns S:CAS:B:B Internal Use This product Resolution
Processing may not be ordered by the general Previouly issued as IRM 3.29.29, catalog
This IRM provides data transcription in- public number has remained the same.. It pro-
structions for IRP documents. This manual vides instructions for transcribing and veri-
is used by ISRP data transcribers. fying data from error and reject registers for
S:CAS:B:B Internal Use This product the Service Center Replacement System
may not be ordered by the general using the LSRP system.
public W:CAS:SP:IMF:IRM Internal Use
I-22
IRM
3.24.30 34566X Each 3.24.143 34455P Each 3.24.180 34713M Each
ISRP - SC Data Controls ISRP System - Gift Tax Returns ISRP System - Allocated Tips
Provides data entry instructions for SC Data This IRM provides instructions for entering Data entry instructions for SC Data Controls
Controls on ISRP. W:CAS:SP:IMF:SY In- and verifying data from block control on ISRP. W:CAS:SP:IMF:SY Internal Use
ternal Use dDATA, AND U.S. Gift Tax Returns using
the Intergrated Submission and Remittance
3.24.37 34412Y Each Processing System. OP:FS:S:I Internal 3.24.183 34712B Each
01/2002 File IRM per transmittal Use This product may not be ordered by 01/2002 File IRM per transmittal
ISRP System - General Instructions the general public ISRP System - Planning and Control
Data
This IRM provides general instructions for
3.24.154 34464A Each This IRM has been changed from IRM
the entry, key verification, and block edit of
01/2002 File IRM per transmittal 3.29.183 to IRM 3.24.183. This IRM pro-
tax returns and related data through the In- vides instructions for entering and verifying
tegrated Submission and Remittance Proc- ISRP System - Unemployment Tax
Returns data from control and source documents
essing System. This manual is used by that produce Planning and Control Data
ISRP data transcribers. Data transcription instructions for unem-
Analysis Reports. This IRM is used by
W:CAS:SP:IMF:SY Internal Use This ployment tax returns. S:CAS:B:B Internal
Submission Processing personnel.
product may not be ordered by the gen- Use This product may not be ordered by
S:CAS:B:B Internal Use
eral public the general public
3.24.159 32933M Each

3.24.199 34726P Each
3.24.50 34590X Each 01/2002 File IRM per transmittal
01/2002 File IRM per transmittal 01/2002 File IRM per transmittal ISRP System - Information on Form 1099
ISRP System - SCRS SC Edits Misc
ISRP System - Performance Evaluation
This IRM describes the way data from This IRM contains information on data
Reporting System
ISRP, Lockbox, Mag Tape, and the Service transcription instructions for information on
This IRM provides instructions for entering
Center Recognition Image Processing Sys- Form 1099MISC. Previously issued as IRM
and verifying data for project PCA (551).
tem (SCRIPS) is validated and edited. To 3.29.199, catalog number has remained the
W:CAS:SP:IMF:IRM Internal Use
be used by programmers to create param- same. S:CAS:B:B Internal Use
3.24.92 34615H Each eters. M:I:SD:SP:DI:ID Internal Use This
01/2002 File IRM per transmittal product may not be ordered by the gen- 3.24.201 34743A Each
ISRP - SC Processing of Form W-4, eral public 01/2002 File IRM per transmittal
ISRP System - Unreported Income
Employees' Withholding Allowance 3.24.162 34677F Each Backup Withholding
Certificate 01/2002 File IRM per transmittal This IRM provides data transcription in-
The title of this IRS has been changed from ISRP System - BOB Transcription structions for Unreported Income Backup
3.29.92 to 3.24.92. This IRM provides in- Instructions Withholding. This manual is used by ISRP
structions for entering and verifying docu- Provides instructions for transcribing and data transcribers. Previously issued as IRM
ments for project 411, SC processing of verifying data from the Block Out of Balance 3.29.201, catalog number has remained the
Form W-4 Employees Witholding Allowance registers for the Service Center Replace- same. S:CAS:B:B Internal Use
Certificate. S:CAS:B:B Internal Use ment System using ISRP.
W:CAS:SP:IMF:IRM Internal Use 3.24.202 34456A Each
3.24.106 34442M Each 01/2002 File IRM per transmittal
01/2001 File IRM per transmittal 3.24.173 34697X Each ISRP - Supervisory Operator's Manual
ISRP System - Estate Tax Returns 01/2002 File IRM per transmittal This IRM provides instructions for supervi-
This IRM is for use in the ISRP program. It ISRP System - Centralized Files and sors using ISRP equipment.
provides instructions for entering and veri- Scheduling W:CAS:SP:IMF:SY Internal Use
fying data from block control documents, This IRM contains data transcription in-
estate tax returns and generation-skipping structions for Centralized Files and Sched- 3.24.212 34467H Each
transfer tax returns.It is used by submission 01/2002 File IRM per transmittal
uling. This manual is used by ISRP data
ISRP System - Applications for
processing personnel. OP:FS:S:I Internal transcribers. Previously issued as IRM
Extension of Time to File Tax Returns
Use This product may not be ordered by 3.29.173, catalog number has remained the
This IRM provides instructions for entry, key
the general public same. S:CAS:B:B Internal Use verification, and block edit of Extensions of
Time to File Tax Returns and related data
3.24.112 34450M Each 3.24.175 34702F Each
through the Integrated Submission and Re-
mittance Processing System. This manual
ISRP System - Combined Annual Wage ISRP System - Processing Form 5713
is used by ISRP data transcribers.
Reporting Reconciliation Provides data entry instructions for allo-
W:CAS:SP:IMF:SY Internal Use This
Data transcription instructions for Combined cated tips on ISRP. product may not be ordered by the gen-
Annual Wage Reporting reconciliation. W:CAS:SP:IMF:SY Internal Use eral public
S:CAS:B:B Internal Use This product
may not be ordered by the general 3.24.176 34709E Each 3.24.213 34468S Each
public 01/2002 File IRM per transmittal 01/2001 File IRM per transmittal
ISRP System - Audit Selection System ISRP System - Real Estate Mortgage
3.24.133 34452I Each This has been changed form IRM 3.29.176 Investment Conduit Income Tax Returns
01/2002 File IRM per transmittal to 3.24.176. This IRM provides instructions This IRM provides instructions for entering
ISRP System - Residual Remittance for entering and verifying Individual, Part- and verifying data from control documents
Processing System nership, and Corporation DIF Returns, or- and Real Estate Mortgage Investment
This IRM provides data entry procedures for ders containg requests for returns from the Conduit Income Tax returns, Form 1066
ISRP remittance processing. current and prior PIF inventories, the UIP using the INtegrated Submission and Re-
W:CAS:SP:IMF:SY Internal Use Inventory, the SET Inventory and Amended mittance Processing System (ISRP).
Return Inventory Orders. S:CAB:B:B In- OP:FS:S:I Internal Use This product may
ternal Use not be ordered by the general public
I-23
IRM
3.24.226 34734P Each 3.30.10 32204C Each 3.30.126 32161W Each
ISRP System - Declaration for Electronic Work Planning and Control - Cost Integrated Management Planning
Filing Estimate Reference Information System - Control Data
This IRM provides data transcription in- This IRM provides FY 2000 labor costs and Analysis
structions for declaration for electronic filing. staff hours for processing tax returns in This IRM is to be used by both W&I and
This manual is used by ISRP data transcri- Submission Processing. It provides Cost SB/SE Submission Processing Campus
bers. Previously issued as IRM 3.29.226, per Thousand exhibits for the major tax re- GMF-81 Coordinators.
catalog number has remained the same. turns. It contains step by step guidelines to W:CAS:SP:IMF:SY Internal Use
S:CAS:B:B Internal Use develop cost estimates. This IRM is prima-
rily used by Submission Processing per- 3.30.165 34776V Each
3.24.249 34471P Each sonnel. W:CAS:SP:PM:R Internal Use 01/1998 File IRM per transmittal
01/2002 File IRM per transmittal Work Planning and Control - Incentive
ISRP System - Fiscal Year Required 3.30.28 34740T Each Pay System
Payments, Form 8752 03/2002 File IRM per transmittal This IRM will be used by Data Conversion
Provides instructions for the entry, key ver- Work Planning & Control - Individual Branch in administering Incentive Pay.
ification, and block edit of Fiscal Year Re- Review MSC:OA:M Internal Use
quired payments and related data through This IRM is designed to improve the effi-
ciency and effectiveness of performance in 3.31.125 34780D Each
the ISRP system. W:CAS:SP:IMF:SY In-
all service center operations, and to prevent 01/2002 File IRM per transmittal
ternal Use
problems and eliminate the potential for er- ADP Evaluation - Procedures/System
3.24.253 34742P Each rors in our processing system. Used inter- Change Request
01/2002 File IRM per transmittal nally by quality review personnel and This IRM covers the procedures for a uni-
ISRP System - Foreign Information managers. W:CAS:SP:IMF:IRM Internal form method of documenting, reviewing,
System Use classifying, and reporting IRS procedural
Provides instructions for the entry of tax re- 3.30.50 34755S Each and/or program changes in the written
turns and related documents through the 03/2002 File IRM per transmittal procedures/instructions for the IRS Auto-
Integrated Submission and Remittance Work Planning and Control - matic Data Processing (ADP) System, un-
Processing System. Performance Evaluation Reporting der the jurisdiction of the Chief, Submission
W:CAS:SP:IMF:SY Internal Use This System Processing. W:CAS:SP:IMF:SY Internal
product may not be ordered by the gen- This IRM describes the Performance Eval- Use
eral public uation Reporting System (PERS) that is
used to update the Total Evaluation Per-
3.37.3 34861X Each
3.24.259 30711C Each
formance System (TEPS) and the weekly
01/2002 File IRM per transmittal performance and cost reports, and provides ISRP System - Individual Income Tax
ISRP System - Applications for IRS for the update of the service center per- Returns
Taxpayer Identification Numbers formance and cost reports. Used by Sub- This IRM provides instructions for the entry,
This IRM provides data transcription in- mission Processing quality review key verification, and block edit of Individual
structions for Applications for IRS Taxpayer personnel and managers. Income Tax Returns and related data
Identification Numbers. This manual is used W:CAS:SP:IMF:IRM Internal Use through the ISRP System. This manual is
by ISRP data transcribers. Previously is- used by ISRP data transcribers.
sued as IRM 3.29.259, catalog number has 3.30.123 34760L Each W:CAS:SP:IMF:SY Internal Use This
remained the same. S:CAS:B:B Internal 01/2002 File IRM per transmittal product may not be ordered by the gen-
Use Work Planning and Control - Processing eral public
Timeliness: Cycles, Criteria, Critical
3.27.68 34518N Each Dates 3.37.10 34855T Each
01/2000 File IRM per transmittal This IRM provides major timeliness objec- 01/2002 File IRM per transmittal
Information System - ADP Systems Code tives for Campus, Area Office and Detroit ISRP System - Revenue Receipts
This IRM identifies the codes for processing Computing Center processing operations. Provides data transcription instructions for
transactions affecting the Business Master This manual to be used by Appeals, ITS, Revenue receipts. S:CAS:B:B Internal
File (BMF), Individual Master File (IMF), LMSB, SB/SE, TE/GE, W&I and Taxpayer Use This product may not be ordered by
Employee Plans Master File (EPMF), Inte- Advocate Service. W:CAS:SP:PM:CS In- the general public
grated Data Retrieval System (IDRS), and ternal Use
the Individual Retirement Account File 3.37.13 34867L Each
(IRAF). IS:S:CP:D:DH Internal Use This 3.30.124 34770H Each 01/2002 File IRM per transmittal
product may not be ordered by the gen- 01/2002 File IRM per transmittal ISRP System - Employment Tax Returns
eral public Work Planning and Control - Campus Provides data transcription instructions for
Monitoring Reports Employment Tax Returns. S:CAS:B:B In-
3.28.3 34521K Each This IRM provides procedural instructions ternal Use This product may not be or-
01/2002 File IRM per transmittal for completing monitoring reports required dered by the general public
Special Processing Procedures - from the campus location.
Individual Income Tax Returns W:CAS:SP:PM:M Internal Use 3.37.110 34874A Each
This IRM contains information on special 01/2002 File IRM per transmittal
processing procedures for Individual In-
3.30.125 32673T Each ISRP System - Chapter 3 Withholding
01/2002 File IRM per transmittal Returns
come Tax Returns. W:CAS:SP:IMF:1 In-
Work Plans and Control - Provides data transcrption instructions for
ternal Use
BMF/EOMF/EPMF Inventories for Service Withholding Returns. S:CAS:B:B Internal
Center Submission Processing Use This product may not be ordered by
This IRM provides timeliness objectives to the general public
SB/SE submission processing centers.
S:CAS:SP Internal Use
I-24
IRM
3.37.154 34877H Each 3.41.274 34916V Each 3.43.401 34937Y Each
ISRP System - Unemployment Tax OCR Scanning Operations - General Integrated Management System- Total
Returns Instructions for Processing via SCRIPS Evaluation Performance System (TEPS)
Provides transcription instructions for Un- This IRM Provides instructions for process- for Submission Processing Managers.
employment Tax Returns. S:CAS:B:B In- ing FTD coupons, IRP documents, and This IRM provides information for the eval-
ternal Use This product may not be forms 1040EZ through the Service Center uation of measured Submission Processing
ordered by the general public Recognition Image Processing System Center Employees & the Release & Recall
(SCRIPS). W:CAS:SP:IMF:SY Internal of Seasonals, Career/Career conditional In-
3.38.128 31905K Each
Use termittent & TERM Employees.
W:CAS:SP:PM:M Internal Use
Adjustments - U.S. Certification for 3.41.275 34929Y Each
Reduced Tax Rates in Tax Treaty 01/2002 File IRM per transmittal 3.43.411 34939U Each
Countries
OCR Scanning Operations - Scanner 02/2002 File IRM per transmittal
This IRM is used by the Foreign Certif-
Operations on SCRIPS Integ. Mgmt Sys.- Total Eval.
ication Unit at the Philadelphia Campus to
IRM 3.41.275 provides instructions for Performance System (TEPS) Operations
process taxpayer request for certification of
US residence status. This information was SCRIPS Scanner Operations on how to This IRM contains instructions and proce-
previously published in IRM 3.15.128. operate the SCRIPS scanners in AUSPC, dures for the control and scheduliing of re-
S:CAS:B:P Internal Use This product CSPC, MSPC, KCPC and OSPC. NOTE: ports and data entry of employee
may not be ordered by the general The 01-2002 revision of IRM 3.41.275 was performance data for the Total Evaluation
public reprinted to correct errors in section Performance System (TEPS).
3.41.275.3.27. The Manual Transmittal date W:CAS:SP:PM:M Internal Use
3.38.147 34880E Each was update to reflect January 2, 2002. All
01/2002 File IRM per transmittal January 1, 2002 copies should be disposed 3.45.1 32507M Each
International Tax Returns & Documents of and replaced with the January 2, 2002 01/2002 File IRM per transmittal
- International Notices version. The January 2, 2002 version TE/GE Processing - Processing
This IRM will be used by Notice Review should be available December 1, 2001. Employee Plan and Exempt Organization
(Review and Assistance Branch) at the W:CAS:SP:IMF:SY Internal Use Determination Applications
PSPC to process notices for international This IRM provides procedures for process-
tax returns. S:CAS:B:P Internal Use This 3.42.1 30618A Each ing TE/GE Determination Application User
product may not be ordered by the gen- 01/2002 File IRM per transmittal Fee. This IRM is for use by all employees
eral public Electronic Tax Administration - Overview processing TE/GE Determination User Fee
of the ETA Programs at Cincinnati Submission Processing Cen-
3.40.8 34899V Each This IRM provides an overview of the pro- ter. T:CAS:SC Internal Use
01/2002 File IRM per transmittal grams and services of the ETA function.
SC Block Out of Balance Resolution - 4.1.1 27602M Each
Previously issued as IRM 12.1.1, catalog
Information Returns Processing 08/2001 File IRM per transmittal
IRM 3.40.8 contains instructions for manu- Area Office Planning and Special
W:E:D:D2 Internal Use This product may
ally correcting Block Out of Balance (BOB) Programs Handbook - Planning and
registers for information returns. not be ordered by the general public
Monitoring
W:CAS:SP:IMF:1 Internal Use 3.42.4 30620M Each IRM 4.1.1, Area Office Planning and Special
3.40.37 34905O Each 01/2002 File IRM per transmittal Programs Handbook, Chapter 1, Section 1,
01/2002 File IRM per transmittal Electronic Tax Administration - IRS e-file Planning and Monitoring provides guidance
SC Block Out of Balance Resolution - for Business Income Tax Returns to Planning and Special Programs (PSP)
General Instructions This IRM contains e-file procedures for Support Managers. This section provides
This IRM provides common procedures for electronic BMF returns processed at Sub- uniform procedures for the planning and
the correction of Blocks Out of Balance mission Processing Centers. Users are monitoring of the inventory of tax returns for
(BOB) in the service center Replacement TEs, ETACs, MTCs and others assigned. examination. Previously issued as IRM 4.1
System. W:CAS:SP:IMF:1 Internal Use This manual may also be used by Area and CH. 1, catalog number has remained the
Territory offices and Tax Assistance Of- same. S:C:CP:CW:ERS Internal Use
fices. Previously issued as IRM 12.3.1, cat-
3.41.268 34931K Each alog number has remained the same. 4.1.2 27603X Each
01/2002 File IRM per transmittal W:E:DEF:ESTB Internal Use This prod- 08/2001 File IRM per transmittal
OCR Scanning Operations - Overview uct may not be ordered by the general Area Office Planning and Special
IRM 3.41.268 describes task in performing public Programs Handbook - Determining
the processing of Federal Tax Deposit Return Need
(FTD) documents through the Service Cen- 3.42.5 28779U Each IRM 4.1.2, Area Office Planning and Special
ter Recognition/Image Processing System 10/2001 File IRM per transmittal Programs Handbook, Chapter 1, Section 2,
(SCRIPS). The task are performed by Electronic Tax Administration - IRS e-file Determining Return Need provides guid-
managers and data transcribers. for Individual Income Tax Returns ance to Planning and Special Programs
S:CAS:B:R Internal Use This IRM provides guidelines for field per- (PSP) Support Managers. This section pro-
sonnel, including tax examiners in sub- vides guidance for ensuring that the correct
3.41.269 34927C Each
mission processing centers, to process types of returns are available in the quantity
OCR Scanning Operations - Information income tax returns that are filed electron- needed to accomplish the Examination
Returns Processing on SCRIPS ically. Previously issued as IRM 12.2.1, Plan. Previously issued as IRM 4.1 CH. 2,
This IRM is used by SCRIPS processing catalog number has remained the same. catalog number has remained the same.
sites to process Information Returns. W:E:IEF:CMMB Internal Use This prod- S:C:CP:CW:ERS Internal Use
W:CAS:SP:IMF:SY Internal Use This uct may not be ordered by the general
product may not be ordered by the gen- public
eral public
I-25
IRM
4.1.3 27604I Each 4.1.7 27611X Each 4.3.3 27746P Each
Area Office Planning and Special Area Office Planning and Special Midwest Automated Compliance System
Programs Handbook - Source of Programs Handbook - Assignment of (MACS) Handbook - MACS Security
Returns-DIF and Ordering Selected Returns This IRM discusses MACS security. Previ-
This IRM 4.1.3, Area Office Planning and IRM 4.1.7, Area Office Planning and Special ously issued as IRM 104.9 CH. 3, catalog
Programs Handbook, Chapter 1, Section 7, number has remained the same.
Special Programs Handbook, Chapter 1,
Assignment of Selected Returns provides S:C:CP:CWSD Internal Use
Section 3, Source of Returns - DIF and Or-
dering provides guidance to Planning and guidance to Planning and Special Programs 4.3.4 27747A Each
Special Programs (PSP) Support Manag- (PSP) Support Managers. This section ad- 07/2001 File IRM per transmittal
ers. This section discusses sources of re- dresses the assignment of selected returns Midwest Automated Compliance System
turns and the DIF (Discriminant Function) from central storage and centralized files (MACS) Handbook - User Procedures
mathematical technique used to score in- and control and management of tax returns This IRM discusses user procedures. Pre-
come tax returns as to their examination and return information. Previously issued viously issued as IRM 104.9 CH. 4, catalog
potential. Previously issued as IRM 4.1 CH. as IRM 4.1 CH. 7, catalog number has renumber has remained the same.
3, catalog number has remained the same. mained the same. S:C:CP:CWSD Internal Use
S:C:CP:CW:ERS Internal Use S:C:CP:CWDS:ERS Internal Use
4.3.5 27748L Each
4.1.4 27606E Each 4.1.8 27612I Each 07/2001 File IRM per transmittal
08/2001 File IRM per transmittal 08/2001 File IRM per transmittal Midwest Automated Compliance System
Area Office Planning and Special Area Office Planning and Special (MACS) Handbook - Case Administration
Programs Handbook - Special This IRM discusses case administration.
Programs Handbook - Other Source
Examination Features and Programs Previously issued as IRM 104.9 CH. 5, cat-
Workload alog number has remained the same.
IRM 4.1.4, Area Office Planning and Special This IRM 4.1.8, Area Office Planning and
Special Programs Handbook, Chapter 1, S:C:CP:CWSD Internal Use
Programs Handbook, Chapter 1, Section 4,
Other Source Workload provides guidance Section 8, Special Examination Features 4.3.6 27749W Each
to Planning and Special Programs (PSP) and Programs provides guidance to Plan- 07/2001 File IRM per transmittal
Support Managers. This section provides ning and Special Programs (PSP) Support Midwest Automated Compliance System
guidance and procedures to ensure proper Managers. This section provides guidance (MACS) Handbook - Special Features
identification and authority for workload for selecting returns for examination in ac- and Procedures
identification, return ordering, inventory cordance with the objectives of the Internal This IRM discusses special features and
controls, classification and quality review, Enforcement Program. Previously issued procedures. Previously issued as IRM
as IRM 4.1 CH. 8, catalog number has re- 104.9 CH. 6, catalog number has remained
including maintenance of select and survey
mained the same. the same. S:C:CP:CWSD Internal Use
rates. Previously issued as IRM 4.1 CH. 4,
S:C:CP:CWDS:ERS Internal Use
S:C:CP:CW:ERS Internal Use 4.1.9 27613T Each 4.60.4 35001X Each
4.1.5 27608A Each International Procedures Handbook -
Area Office Planning and Special
10/2001 File IRM per transmittal International Enforcement Program
Programs Handbook - International
Area Office Planning and Special Previously issued as IRM 4.3.1.1 CH. 1,
Features
Programs Handbook - Classification catalog number remains the same. This
IRM 4.1.9, Area Office Planning and Special
This IRM provides examiners with informa- IRM contains information on the Interna-
Programs Handbook, Chapter 1, Section 9,
tion and guidance on the Examination pro- tional Enforcement Program. LM:IN:I In-
Overview/International Returns provides
gram. Previously issued as IRM 4.1 CH. 5, ternal Use
guidance to Planning and Special Programs
(PSP) Support Managers. This section pro- 4.60.5 35002I Each
C:E:CP:RC Internal Use
vides guidance on feature uniqueto returns 01/2002 File IRM per transmittal
4.1.6 27609L Each with international issues. International Procedures Handbook -
08/2001 File IRM per transmittal S:C:CP:CWDS:ERS Internal Use Referral Criteria and Procedures
Area Office Planning and Special Previously issued as IRM 4.3.1.1 CH. 2,
4.3.1 27744T Each catalog number remains the same. This
Programs Handbook - Storage of 07/2001 File IRM per transmittal IRM contains information on referral criteria
Selected Returns Midwest Automated compliance System and procedures. LM:IN:I Internal Use
This IRM 4.1.6, Area Office Planning and (MACS) Handbook - Overview
Special Programs Handbook, Chapter 1, This IRM provides an overview of MACS. 4.60.6 35003T Each
Section 6, Storage of Selected Returns MACS is a menu0driven automated data- 01/2002 File IRM per transmittal
provides guidance to Planning and Special base and data retrieval system that is International Procedures Handbook -
Programs (PSP) Support Managers. This housed and operated on a microcomputer. Form 2962 Instructions
section addresses the storage of selected Previously issued as IRM 104.9 CH. 1, cat- Previously issued as IRM 4.3.1.1 CH. 3,
returns in area offices or Service/Customer catalog number remains the same. This
alog number has remained the same.
Service Centers. Previously issued as IRM IRM contains information on Form 2962 in-
S:C:CP:CWS:D Internal Use
4.1 CH. 6, catalog number has remained structions. LM:IN:I Internal Use
the same. S:C:CP:CWDS:ERS Internal 4.3.2 27745E Each
4.60.7 35004E Each
Use 07/2001 File IRM per transmittal 01/2002 File IRM per transmittal
Midwest Automated Compliance System International Procedures Handbook -
(MACS) Handbook - Responsibilities Guidelines for Evaluating Referrals
This IRM discusses the responsibilities as- Previously issued as IRM 4.3.1.1 CH. 4,
sociated with MACS. Previously issued as catalog number remains the same. This
IRM 104.9 CH. 2, catalog number has re- IRM contains information on guidelines for
mained the same. S:C:CP:CWS:D Inter- evaluating referrals. LM:IN:I Internal Use
nal Use
I-26
IRM
4.60.8 35005P Each 4.3.8 CH. 5 35015L Each 4.3.11 CH. 8 27573U Each
International Procedures Handbook - Estate and Gift Tax Handbook - Coordinated Examination Program (CEP)
Examination and Processing Procedures Miscellaneous Case Manager - Special Examination
Previously issued as IRM 4.3.1.1 CH. 5, This handbook provides direction which is Features
catalog number remains the same. This estate and gift tax specific. Subject matter IRM 4.3.11 CH. 8 discusses the various
IRM contains information on examination describes procedures and audit directives special examination features of a CEP ex-
and processing procedures. LM:IN:I In- the differ from the general program. This amination. C:LMSB Internal Use
ternal Use chapter contains instructions for processing
matters unique to estate and gift tax exam- 4.3.11 CH. 9 27574F Each
4.60.9 35006A Each inations. This handbook replaces IRM 4300. 05/1999 File IRM per transmittal
01/2002 File IRM per transmittal OP:EX:CS:SCP Internal Use Coordinated Examination Program (CEP)
International Procedures Handbook - Case Manager - Industry Specialization
International Examiner's Report 4.3.11 CH. 1 27566F Each This chapter discusses industry specializa-
Previously issued as IRM 4.3.1.1 CH. 6, 08/2000 File IRM per transmittal tion as it relates to the CEP.
catalog number remains the same. This Coordinated Examination Program (CEP) OP:EX:CS:SCP Internal Use
IRM contains information on the interna- Case Manager - Purpose of Handbook
tional examiner's report. LM:IN:I Internal and Identification of Cases 4.3.11 CH. 10 27575Q Each
Use IRM 4.3.11 CH. 1 discusses the purpose of 05/1999 File IRM per transmittal
the handbook and the identification of Coordinated Examination Program (CEP)
4.60.1 35009H Each cases. C:LMSB Internal Use Case Manager - Support District Activity
01/2002 File IRM per transmittal This chapter discusses the support district
International Procedures Handbook - 4.3.11 CH. 2 27567Q Each concept used in the Coordinated Examina-
Exchange of Information 08/2000 File IRM per transmittal tion Program. OP:EX:CS:SCP Internal
Previously issued as IRM 4.3.1.1 CH. 9, Coordinated Examination Program (CEP) Use
catalog number remains the same. This Case Manager - Primary District Control
IRM is used by LMSB and SB/SE for the IRM 4.3.11 CH. 2 discusses primary district 4.3.11 CH. 11 27576B Each
processing of Exchange of Information re- control. C:LMSB Internal Use 08/2000 File IRM per transmittal
quests. It may also be used by TE/GE, W&I Coordinated Examination Program (CEP)
and Counsel. LM:IN:OO:EOI Internal Use 4.3.11 CH. 3 27568B Each Case Manager - Use of International
05/1999 File IRM per transmittal Enforcement Program Specialist
Coordinated Examination Program (CEP) IRM 4.3.11 CH. 11 discusses use of inter-
4.3.6 CH. 1 27856M Each Case Manager - Advance Planning national enforcement specialists.
05/1999 File IRM per transmittal This chapter provides guidance on the ad- C:LMSB Internal Use
Audit Reconsideration Handbook - Audit vance planning of a CEP case.
Reconsideration OP:EX:CS:SCP Internal Use 4.3.11 CH. 12 27577M Each
This IRM Handbook provides instruction 10/2000 File IRM per transmittal
and guidance to Examination employees 4.3.11 CH. 4 27569M Each Coordinated Examination Program (CEP)
when assigned an audit reconsideration 08/2000 File IRM per transmittal Case Manager - Coordinating and
case. OP:EX:CS:SCP Internal Use Coordinated Examination Program (CEP) Monitoring Audit Progress
Case Manager - Annual Program IRM 4.3.11 CH. 12 discusses coordinating
4.3.8 CH. 2 35012E Each Planning and monitoring audit progress.
04/1999 File IRM per transmittal IRM 4.3.11 CH. 4 discusses annual pro- C:LMSB Internal Use
Estate and Gift Tax Handbook - Estate gram planning. C:LMSB Internal Use
Tax Credits and Deductions 4.3.11 CH. 13 27578X Each
This handbook provides direction which is 4.3.11 CH. 5 27570N Each 08/2000 File IRM per transmittal
estate and gift tax specific. Subject matter 08/2000 File IRM per transmittal Coordinated Examination Program (CEP)
describes procedures and audit directives Coordinated Examination Program (CEP) Case Manager - Management of
that difer from the general program.IRM Case Manager - Resources Available to Specialist
4.3.8 ch 2 contains guidance on death cre- the Case Manager IRM 4.3.11 CH. 13 discusses the manage-
dits and associated fees. This handbook IRM 4.3.11 CH. 5 discusses resources ment of specialist. C:LMSB Internal Use
replaces IRM 4300. OP:EX:CS:SCP In- available to the case manager.
ternal Use C:LMSB Internal Use
4.3.11 CH. 14 27579I Each
4.3.8 CH. 4 35014A Each 4.3.11 CH. 6 27571Y Each 08/2000 File IRM per transmittal
04/1999 File IRM per transmittal 10/2000 File IRM per transmittal Coordinated Examination Program (CEP)
Estate and Gift Tax Handbook - Report Coordinated Examination Program (CEP) Case Manager - Issues and Issue
Writing Case Manager - Planning the Resolution
This handbook provides direction which is Examination and Constructing the Plan IRM 4.3.11 CH. 14 discusses issues and
estate and gift tax specific. Subject matter IRM 4.3.11 CH. 6 discusses planning the issue resolution. C:LMSB Internal Use
describes procedures and audit directives examination and constructing the plan.
that differ from the general program. This C:LMSB Internal Use 4.3.11 CH. 15 27580J Each
chapter contains guidelines for the prepa-
ration of various forms and reports. This
4.3.11 CH. 7 27572J Each Coordinated Examination Program (CEP)
10/2000 File IRM per transmittal Case Manager - Management of
handbook replaces IRM 4300.
Coordinated Examination Program (CEP) Differences
Case Manager - Conferences IRM 4.3.11 CH. 15 discusses management
IRM 4.3.11 CH. 7 discusses conferences. of differences. C:LMSB Internal Use
C:LMSB Internal Use
I-27
IRM
4.3.11 CH. 16 27581U Each 4.3.12 CH. 7 27527G Each 4.4.4 30314F Each
Coordinated Examination Program (CEP) Coordinated Examination Program (CEP) AIMS/Processing Handbook - Claims
Case Manager - Post Examination Team Member - Audit This IRM contains instructions for Appeals
Activities Techniques/Standard Audit Index and Examination personnel on the use of
IRM 4.3.11 CH. 16 discusses post exam- Numbers (SAIN) AIMS and the processing of cases. Previ-
ination activities. C:LMSB Internal Use IRM 4.3.12 CH. 7 discusses audit tech- ously issued as IRM 104.3 CH. 4, catalog
niques and SAIN. C:LMSB Internal Use number has remained the same.
S:CP:C:CW:EMIS Internal Use
4.3.11 CH. 17 27582F Each
08/2000 File IRM per transmittal 4.3.13 CH. 1 27549U Each 4.4.5 30315Q Each
Coordinated Examination Program (CEP) 05/1999 File IRM per transmittal 08/2001 File IRM per transmittal
Case Manager - Assessment of Team Computer Assisted Audit Program AIMS/Processing Handbook - Closings
Members Performance Appraisal (CAAP) Handbook - Computer Assisted
to Appeals
IRM 4.3.11 CH. 17 discusses assessment Audit Program
This revises the Aims Processing Hand-
of team members performance appraisal. This chapter outlines the objectives, re-
book, IRM Section 4.4.5 - Closings to Ap-
C:LMSB Internal Use sponsibilities, applications and scope of the
Computer Assisted Audit Program. peals to reflect the new numbering system
4.3.11 CH. 18 27583Q Each OP:EX:CS:SCP Internal Use and IRS organizational name and title
10/2000 File IRM per transmittal changes. Previously issued as IRM 104.3
Coordinated Examination Program (CEP) 4.3.13 CH. 2 27550V Each CH. 5, catalog number has remained the
Case Manager - Post Examination 05/1999 File IRM per transmittal same. S:CP:C:CW:EMIS Internal Use
Management Critique Computer Assisted Audit Program
IRM 4.3.11 ch. 18 discusses the post ex- (CAAP) Handbook - CAAP Technical and 4.4.6 30316B Each
amination management critique of a CEP Procedural Information 08/2001 File IRM per transmittal
examination. C:LMSB Internal Use This chapter provides detailed technical and AIMS/Processing Handbook -
procedural information needed by computer Conversion of Returns
4.3.12 CH. 1 27520H Each audit specialist and computer systems ana- This revises the Aims Processing Hand-
08/2000 File IRM per transmittal lyst in the Computer Assisted Audit Pro- book, IRM Section 4.4.6 - Closings to Ap-
Coordinated Examination Program (CEP) gram. OP:EX:CS:SCP Internal Use peals to reflect the new numbering system
Team Member - Introduction and IRS organizational name and title
IRM 4.3.12 CH. 1 is an introduction to the 4.3.16 CH. 1 28459Z Each changes. Previously issued as IRM 104.3
CEP Team Member Handbook. 09/1999 File IRM per transmittal CH. 6, catalog number has remained the
C:LMSB Internal Use Engineering Program Handbook - same. S:CP:C:CW:EMIS Internal Use
Engineering Program
4.3.12 CH. 2 27521S Each This chapter discusses the IRS Engineering 4.4.7 30317M Each
08/2000 File IRM per transmittal Program. This replaces IRM 42(16)0. 08/2001 File IRM per transmittal
Coordinated Examination Program (CEP) OP:EX:CS:SCP Internal Use AIMS/Processing Handbook -
Team Member - Program Correspondence
Responsibilities 4.3.17 CH. 1 35060O Each
IRM 4.3.12 CH. 2 defines program respon- 03/1999 File IRM per transmittal
sibilities. C:LMSB Internal Use Economist Program Handbook
This chapter provides an overview of the peals to reflect the new numbering system
4.3.12 CH. 3 27522D Each Economist Program. Instruction is provided and IRS organizational name and title
08/2000 File IRM per transmittal to Examination personnel on requesting an changes. Previously issued as IRM 104.3
Coordinated Examination Program (CEP) Economist assistance. This handbook re- CH. 7, catalog number has remained the
Team Member - CEP Critical Success places IRM 42(12)0 through 42(12)7.3. same. S:CP:C:CW:EMIS Internal Use
Factors OP:EX:CS:SCP Internal Use
IRM 4.3.12 CH. 3 discusses the CEP critical
4.4.8 30318X Each
success factors. C:LMSB Internal Use 4.4.1 30311Y Each 08/2001 File IRM per transmittal
08/2001 File IRM per transmittal AIMS/Processing Handbook - Credit
4.3.12 CH. 4 27524Z Each AIMS/Processing Handbook - Transfers and Miscellaneous
08/2000 File IRM per transmittal Introduction Adjustments
Coordinated Examination Program (CEP) This revises the Aims Processing Hand- This revises the Aims Processing Hand-
Team Member - Program Procedures book, IRM Section 4.4.1 - Introduction to book, IRM Section 4.4.8 - Closings to Ap-
IRM 4.3.12 CH. 4 discusses program pro- reflect the new numbering system and IRS peals to reflect the new numbering system
cedures. C:LMSB Internal Use organizational name and title change. Pre- and IRS organizational name and title
viously issued as IRM 104.3 CH. 1, catalog changes. Previously issued as IRM 104.3
4.3.12 CH. 5 27525K Each number has remained the same. CH. 8, catalog number has remained the
08/2000 File IRM per transmittal S:CP:C:CW:EMIS Internal Use same. S:CP:C:CY:EMIS Internal Use
Coordinated Examination Program (CEP)
Team Member - Planning the 4.4.3 30313U Each 4.4.9 30319I Each
Examination 08/2001 File IRM per transmittal 08/2001 File IRM per transmittal
IRM 4.3.12 CH. 5 discusses planning the AIMS/Processing Handbook - AIMS/Processing Handbook - Delinquent
examination. C:LMSB Internal Use Adjustments Miscellaneous and Substitute for Return Processing
This revises the Aims Processing Hand- This revises the Aims Processing Hand-
4.3.12 CH. 6 27526V Each book, IRM Section 4.4.3 - Adjustments- book, IRM Section 4.4.9 - Closings to Ap-
08/2000 File IRM per transmittal Miscellaneous to reflect the new numbering
peeals to reflect the new numbering system
Coordinated Examination Program (CEP) system and IRS organizational name and
and IRS organizational name and title
Team Member - Training Guidelines for title changes. Previously issued as IRM
canges. Previously issued as IRM 104.3
the Coordinated Examination Program 104.3 CH. 3, catalog number has remained
IRM 4.3.12 CH. 6 discusses training guide- the same. S:CP:C:CW:EMIS Internal Use CH. 9, catalog number has remained the
lines for CEP. C:LMSB Internal Use same. S:CP:C:CW:EMIS Internal Use
I-28
IRM
4.4.10 30321U Each 4.4.17 30328T Each 4.4.23 30347A Each
AIMS/Processing Handbook - AIMS/Processing Handbook - Jeopardy AIMS/Processing Handbook - Openings
Employment/Excise Tax Adjustments Assessments/Terminations This revises the Aims Processing Hand-
This revises the Aims Processing Hand- This revises the Aims Processing Hand- book, IRM Section 4.4.23 - Closings to Ap-
book, IRM Section 4.4.10 - Closings to Ap- book, IRM Section 4.4.17 - Closings to Ap- peals to reflect the new numbering system
peals to reflect the new numbering system peeals to reflect the new numbering system and IRS organizational name and title
and IRS organizational name and title and IRS organizational name and title changes. Previously issued as IRM 104.3
changes. Previously issued as IRM 104.3 CH. 23, catalog number has remained the
changes. Previously issued as IRM 104.3
CH. 17, catalog number has remained
CH. 10, catalog number has remained the same. S:CP:C:CW:EMIS Internal Use
thesame. S:CP:C:CW:EMIS Internal Use
same. S:CP:C:CW:EMIS Internal Use
4.4.24 30348L Each
4.4.11 30322F Each 4.4.18 30329E Each
08/2001 File IRM per transmittal AIMS/Processing Handbook - Payments
AIMS/Processing Handbook - Entity AIMS/Processing Handbook - Large and Remittances
Changes Dollar Cases This revises the Aims Processing Hand-
This handbook contains instructions for Ap- This revises the Aims Processing Hand- book, IRM Section 4.4.24 - Closings to Ap-
peals and examination personnel on the book, IRM Section 4.4.18 - Closings to Ap- peals to reflect the new numbering system
use of AIMS and the processing of cases. peals to reflect the new numbering system and IRS organizational name and title
This handbook replaces 48(13)1, 48(13)2, and IRS organizational name and title changes. Previously issued as IRM 104.3
and 48(13)3. S:CP:C:CW:EMIS Internal changes. Previously issued as IRM 104.3 CH. 24, catalog number has remained the
Use CH. 18, catalog number has remained the same. S:CP:C:CW:EMIS Internal Use
4.4.13 30324B Each 4.4.25 30349W Each
08/2001 File IRM per transmittal 4.4.19 30343I Each 08/2001 File IRM per transmittal
AIMS/Processing Handbook - IDRS 08/2001 File IRM per transmittal AIMS/Processing Handbook - Quick
Research AIMS/Processing Handbook - Manual Assessments
This revises the Aims Processing Hand- Refunds This revises the Aims Processing Hand-
,This revises the Aims Processing Hand- book, IRM Section 4.4.25 - Closings to Ap-
book, IRM Section 4.4.19 - Manual Refunds peals to reflect the new numbering system
peals to reflect the new numbering system
to reflect the new numbering system and and IRS organizational name and title
and IRS organizational name and title IRS organizational name and title changes.
changes. Previously issued as IRM 104.3 changes. Previously issued as IRM 104.3
Previously issued as IRM 104.3 CH. 19, CH. 25, catalog number has remained the
CH. 13, catalog number has remained the catalog number has remained the same.
same. S:CP:C:CW:EMIS Internal Use same. S:CP:C:CW:EMIS Internal Use
4.4.14 30325M Each 4.4.26 30359S Each
4.4.20 30344T Each
AIMS/Processing Handbook - Individual AIMS/Processing Handbook -
AIMS/Processing Handbook - Missing
Retirement Account (IRA) Adjustments Returns and Error Accounts Reopening/Reclosing/Reinputting
This revises the Aims Processing Hand- This revises the Aims Processing Hand- Records
book, IRM Section 4.4.14 - Closings to Ap- book, IRM Section 4.4.20 - Closings to Ap- This revises the Aims Processing Hand-
peals to reflect the new numbering system peals to reflect the new numbering system book, IRM Section 4.4.26 - Closings to Ap-
and IRS organizational name and title and IRS organizational name and title peals to reflect the new numbering system
changes. Previously issued as IRM 104.3 changes. Previously issued as IRM 104.3 and IRS organizational name and title
CH. 14, catalog number has remained the CH. 20, catalog number has remained the changes. Previously issued as IRM 104.3
same. S:CP:C:CW:EMIS Internal Use CH. 26, catalog number has remained the
4.4.15 30326X Each 4.4.21 30345E Each
08/2001 File IRM per transmittal 4.4.27 30361E Each
AIMS/Processing Handbook - 08/2001 File IRM per transmittal
AIMS/Processing Handbook - Innocent
Non-Examined Closings/Deleting AIMS AIMS/Processing Handbook - Reports
Spouse Records This revises the Aims Processing Hand-
This revises the Aims Processing Hand- This revises the Aims Processing Hand- book, IRM Section 4.4.27 - Reports to re-
book, IRM Section 4.4.15 - Closings to Ap- book, IRM Section 4.4.21 - Non-Examined flect the new numbering system and IRS
peals to reflect the new numbering system Closings/Deleting Error Reports to reflect organizational name and title changes.
and IRS organizational name and title the new numbering system and IRS organ- Previously issued as IRM 104.3 CH. 27,
changes. Previously issued as IRM 104.3 izational name and title changes. Previ- catalog number has remained the same.
CH. 15, catalog number has remained the ously issued as IRM 104.3 CH. 21, catalog
same. S:CP:C:CW:EMIS Internal Use number has remained the same.
S:CP:C:CW:EMIS Internal Use 4.4.28 30362P Each
4.4.16 30327I Each
08/2001 File IRM per transmittal 4.4.22 30346P Each
AIMS/Processing Handbook - Revenue
AIMS/Processing Handbook - Inventory 08/2001 File IRM per transmittal
AIMS/Processing Handbook - Agent Reports (RAR's) Sent to States
Control
Non-Master File (NMF) Processing This revises the Aims Processing Hand-
This revises the Aims Processing Hand- book, IRM Section 4.4.28 - Revenue Agent
book, IRM Section 4.4.22 - Closings to Ap- Reports Sent to State to reflect the new
peals to reflect the new numbering system numbering system and IRS organizational
and IRS organizational name and title peals to reflect the new numbering system
and IRS organizational name and title name and title changes. Previously issued
changes. Previously issued as IRM 104.3 as IRM 104.3 CH. 28, catalog number has
CH. 16, catalog number has remained the remained the same.
same. S:CP:C:CW:EMIS Internal Use same. S:CP:C:CW:EMIS Internal Use S:CP:C:CW:EMIS Internal Use
I-29
IRM
4.4.29 30363A Each 4.4.1 CH. 1 35071V Each 4.4.1 CH. 7 35077J Each
AIMS/Processing Handbook - Social Oil and Gas Handbook - Introduction Oil and Gas Handbook - Use of Average
Security Administration (SSA) This handbook provides procedures and Freight Rate Assessments
Adjustments information for Service employees when This handbook provides procedures and
This revises the Aims Processing Hand- examining taxpayers involved in the oil and inforation for Service employees when ex-
book, IRM Section 4.4.29 - Social Security gas Industry. Chapter 1 is an introduction. amining taxpayers involved in the Oil and
Administration Adjustments to reflect the This handbook replaces IRM 4232.8. Gas industry. This chapter contains infor-
new numbering system and IRS organiza- OP:EX:CS:SCP Internal Use mation regarding the use of Average Freight
tional name and title changes. Previously Rate Assessments (AFRA). This handbook
issued as IRM 104.3 CH. 29, catalog num- 4.4.1 CH. 2 35072G Each replaces IRM 4232.8.
ber has remained the same. 04/1999 File IRM per transmittal OP:EX:CS:SCP Internal Use
S:CP:C:CW:EMIS Internal Use Oil and Gas Handbook - Acquisitions
This handbook provides procedures and 4.4.1 CH. 8 35078U Each
4.4.31 30371A Each information for Service employees when 04/1999 File IRM per transmittal
08/2001 File IRM per transmittal examing taxpayers involved in the Oil and Oil and Gas Handbook - Glossary
AIMS/Processing Handbook - Tax Equity This handbook provides procedures and
Gas industry. this chapter contains guide-
and Fiscal Responsibility Act (TEFRA) information for Service employees when
lines for determining the cost of oil produc-
This revises the Aims Processing Hand- examing taxpayers involved in the Oil and
ing and non-producing property. This
book, IRM Section 4.4.31 - Closings to Ap- Gas industry. This chapter contains defi-
handbook replaces IRM 4232.8.
peals to reflect the new numbering system nitions of terms used in the Oil and Gas in-
and IRS organizational name and title OP:EX:CS:SCP Internal Use
dustry. This handbook replaces IRM
4.4.1 CH. 3 35073R Each 4232.8. OP:EX:CS:SCP Internal Use
same. S:CP:C:CW:EMIS Internal Use 4.4.2 CH. 1 27667R Each
Oil and Gas Handbook - Production and
Operation of Gas and Oil Properties 05/1999 File IRM per transmittal
4.4.32 30372L Each
Insurance Industry handbook -
07/2001 File IRM per transmittal This handbook provides procedures and
information for Service employees when Introduction
AIMS/Processing Handbook - Terminal
examining taxpayers involved in the Oil and This chapter discusses the examination of
Operations
Gas industry. This chapter provides guide- life insurance companies. This replaces
lines on the production and operation of Oil 4232.1. OP:EX:CS:SCP Internal Use
book, IRM Section 4.4.32 - Terminal Oper-
ations to reflect the new numbering system and Gas properties. This handbok replaces
IRM 4232.8. OP:EX:CS:SCP Internal Use
4.4.2 CH. 2 27668C Each
and IRS organizational name and title
changes. Previously issued as IRM 4.4 CH.
Insurance Industry handbook - Life
4.4.1 CH. 4 35074C Each Insurance Companies
04/1999 File IRM per transmittal This chapter discusses the examination of
4.4.33 30373W Each Oil and Gas Handbook - Sales, life insurance companies. This replaces
08/2001 File IRM per transmittal Exchanges, and Other Dispositions 4232.1. OP:EX:CS:SCP Internal Use
AIMS/Processing Handbook - Transfers This handbook provides procedures and
This revises the Aims Processing Hand- 4.4.2 CH. 3 27669N Each
information for Service employees when
book, IRM Section 4.4.33 - Closings to Ap- 05/1999 File IRM per transmittal
examing taxpayers involved in the Oil and
peals to reflect the new numbering system Insurance Industry handbook -
Gas industry. This chapter provides guide-
and IRS organizational name and title Examination Methods and Techniques
lines for dealing with sales, exchanges, and This chapter discusses the examination
changes. Previously issued as IRM 104.3 other dispositions of oil and gas interests.
CH. 33, catalog number has remained the methods and techniques applicable to in-
This handbook replaces IRM 4232.8. surance companies. This replaces 4232.1.
same. S:CP:C:CW:EMIS Internal Use OP:EX:CS:SCP Internal Use OP:EX:CS:SCP Internal Use
4.4.34 30374H Each 4.4.1 CH. 5 35075N Each
08/2001 File IRM per transmittal 4.4.2 CH. 4 27671Z Each
AIMS/Processing Handbook - Oil and Gas Handbook - Types of
Updating/Correcting AIMS Data Base Insurance Industry handbook - Audit
Organizations Techniques for Specific Areas
This handbook provides procedures and This chapter discusses audit techniques for
book, IRM Section 4.4.34 -
information for Service employees when specific areas. This replaces 4232.1.
Updating/Correcting AIMs databases to re-
examing taxpayers involved in the Oil and OP:EX:CS:SCP Internal Use
flect the new numbering system and IRS
Gas industry. This chapter discusses the
organizational name and title changes.
Previously issued as IRM 104.3 CH. 34, many types of organizations in the Oil and 4.4.2 CH. 5 27672K Each
catalog number has remained the same. Gas industry. This handbok replaces IRM 05/1999 File IRM per transmittal
S:CP:C:CW:EMIS Internal Use 4232.8. OP:EX:CS:SCP Internal Use Insurance Industry handbook -
Miscellaneous
4.4.35 30375S Each 4.4.1 CH. 6 35076Y Each This chapter covers miscellaneous topics
08/2001 File IRM per transmittal 04/1999 File IRM per transmittal related to the insurance industry. This re-
AIMS/Processing Handbook - Oil and Gas Handbook - Petroleum places 4232.1. OP:EX:CS:SCP Internal
Unpostable Resolution Refining Use
This revises the Aims Processing Hand- This handbook provides procedures and
book, IRM Section 4.4.35 - Unpostable re- information for Service employees when 4.4.2 CH. 6 27673V Each
solution to reflect the new numbering examing taxpayers involved in the Oil and 05/1999 File IRM per transmittal
system and IRM organizational name and Gas industry. This chapter provides in- Insurance Industry handbook - Glossary
title changes. Previously issued as IRM structions for dealing with the many facets This chapter contains terms and definitions
104.3 CH. 35, catalog number has re- of the refining process. this handbook re- frequently used in the insurance industry.
mained the same. S:CP:CW:EMIS Inter- places IRM 4232.8. OP:EX:CS:SCP In- This replces 4232.1. OP:EX:CS:SCP In-
nal Use ternal Use ternal Use
I-30
IRM
4.7.1 30415R Each 4.7.7 30465X Each 4.8.3 31432M Each
Examination Returns Control System Examination Returns Control System Quality Measurement Handbook -
(ERCS) - Overview (ERCS) - Technical Support Staff Examination Quality Measurement
This IRM section provides an overview of This IRM section provides policy and pro- System (EQMS)
the Examination Returns Control System cedures for the use of the Examination Re- This IRM provides background information,
(ECRS) that is used for controlling tax returns Control System (ECRS) in Technical procedures and guidelines for the central-
turns and tracking time charges. Previously Support or similar operations. Previously ized Examination Quality Measurement
issued as IRM 4.7 CH. 1, catalog number issued as IRM 4.7 CH. 7, catalog number System (EQMS) to Revenue Agents, Tax
has remained the same. has remained the same. Auditors and EQMS Reviewers in the
S:C:CP:CW:EMIS Internal Use S:C:CP:S:EMIS Internal Use
SB:SE Operation Division. Previously is-
4.7.8 30467T Each sued as IRM 4.8 CH.3, catalog number re-
4.7.2 30416C Each main the same. S:SR:PE:PM Internal Use
Examination Returns Control System Examination Returns Control System
(ERCS) - Security (ERCS) - Case Processing Support
This IRM sections contains general infor- 4.8.4 31433X Each
This IRM provides an overview of the basic 10/2001 File IRM per transmittal
mation and procedures for the Planning and
principles of security and procedures for Technical Support (Exam) - Mandatory
Special Programs (PSP). Previously issued
controlling access to sensitive information. Review
as IRM 4.7 CH. 8, catalog number has re-
Primaryly intended for use by examination This IRM provides examiners with informa-
mained the same. S:C:CP:S:EMIS Inter-
employees. Previously issued as IRM 4.7 tion and guidance on the Quality Measure-
nal Use
CH. 2, catalog number has remained the ment program. Previously issued as IRM
same. S:C:CP:CW:EMIS Internal Use 4.7.9 30468E Each 4.8 CH. 4, catalog number has remained
07/2001 File IRM per transmittal the same. S:C:CP:RC:EGP Internal Use
4.7.3 30417N Each Examination Returns Control System
07/2001 File IRM per transmittal (ERCS) - Chief
Examination Returns Control System This IRM section discusses procedures for 4.8.5 31422Q Each
(ERCS) - Statute of Limitations Branch Chiefs and above. Previously is- 10/2001 File IRM per transmittal
This IRM section contains information re- sued as IRM 4.7 CH. 9, catalog number Technical Support (Exam) - Post
garding the establishment of and require- has remained the same. Examination Case Processing
ment for control of the statute of limitations S:C:CP:S:EMIS Internal Use Requirements
date for returns controlled on ECRS. It pro-
This IRM outlines procedures for the review
vides information for LMSB, SB/SE and 4.7.10 30469P Each
of cases that have special features requiring
W&I employees and is primarily intended for 07/2001 File IRM per transmittal
post examination processing procedures.
use by Examination employees. Previously Examination Returns Control System
Previously issued as IRM 4.8 CH. 5, catalog
issued as IRM 7.4 CH. 3, catalog number (ERCS) - ERCS Functional Coordinator
This IRM section discusses the ERCS number has remained the same.
functional coordinator's responsibilities. S:C:CP:RC:EGP Internal Use
S:C:CP:CW:EMIS Internal Use
Previously issued as IRM 4.7 CH. 10, cata-
4.7.4 30418Y Each log number has remained the same.
4.8.7 31424M Each
S:C:CP:S:EMIS Internal Use 10/2001 File IRM per transmittal
Technical Support (Exam) - Technical
Examination Returns Control System
(ERCS) - Planning and Special Programs 4.7.11 30470Q Each Field Support
(PSP) 07/2001 File IRM per transmittal This IRM outlines responsibilities and
This IRM section contains general informa- Examination Returns Control System methodologies for providing Examination
tion and procedures for the Planning and (ERCS) - System Administrator personnel with technical assistance and
Special Programs (PSP). Previously issued This IRM discusses the System Adminis- support. Previously issued as IRM 4.8 CH.
as IRM 4.7 CH. 4, catalog number has re- trator's responsibility. Previously issued as 7, catalog number has remained the same.
mained the same. S:C:CP:CW:EMIS In- IRM 4.7 CH. 11, catalog number has re- S:C:CP:RC:EGP Internal Use
mained the same. S:C:CP:S:EMIS Inter-
ternal Use
nal Use 4.8.8 31428E Each
4.7.5 30419J Each 10/2001 File IRM per transmittal
4.8.1 31455L Each Technical Support (Exam) -
10/2001 File IRM per transmittal Miscellaneous Responsibilities
Examination Returns Control System
Technical Support (Exam) - Organization This IRM includes duties and responsibil-
(ERCS) - Group
and Responsibilities ities assigned to Quality Measurement
This IRM section contains information and This IRM provides examiners with informa-
Examination Returns Control System Staffs (QMS), which are not addressed
tion and guidance on the Quality Measure- elsewhere in this manual. Previously issued
(ECRS) procedures. Previously issued as ment program. Previously issued as IRM
IRM 4.7 CH. 5, catalog number has re- as IRM 4.8 CH. 8, catalog number has re-
mained the same. S:C:CP:S:EMIS Inter- mained the same. S:C:CP:RC:EGP In-
the same. S:C:CP:RC:EGP Internal Use
nal Use ternal Use
4.7.6 30420K Each 4.8.2 31456W Each 4.9.1 27665V Each

Examination Returns Control System Technical Support (Exam) - Case Examination Technical Time Reporting
(ERCS) - Reports Processing Handbook - Outline of System of IRM 4.9
This IRM section provides an overview of This IRM provides examiners with informa- This revisions includes changes to titles and
the different Examination Returns Control tion and guidance on the Quality Measure- functions to reflect the new organization af-
System (ECRS) inventory reports. Previ- ment program. Previously issued as IRM ter the stand-up of all Business Operating
ously issued as IRM 4.7 CH. 6, catalog 4.8 CH. 2, catalog number has remained Divisions. Previously issued as IRM 4.9 CH.
number has remained the same. the same. S:C:CP:RC:EGP Internal Use 1, catalog number has remained the same.
S:C:CP:S:EMIS Internal Use S:C:CP:CW:EMIS Internal Use
I-31
IRM
4.9.2 27666G Each 4.10.6 27641L Each 4.13.1 31048S Each
Examination Technical Time Reporting Examination of Returns - Penalty Audit Reconsideration - Introduction
Handbook - Description and Use of Considerations This IRM contains procedures on process-
Examination Technical Time, Form 4502 This IRM provides guidelines and examina- ing for Audit Reconsiderations. Previously
This revision includes changes to titles and tion techniques to be considered and, when issued as IRM 104.12 CH. 1, catalog num-
functions to reflect the new organization af- warranted, used to develop penalty issues. ber has remained the same.
ter the stand-up of all Business Operating This includes techniques for recognizing, S:C:CP:RC Internal Use
Divisions. S:C:CP:CW:EMIS Internal Use developing and finalizing penalty determi-
nations; discusses common taxpayer de- 4.13.2 31049D Each
fenses, and furnishes guidelines for 07/2001 File IRM per transmittal
4.10.1 27634W Each
documenting the workpapers. Previously
Audit Reconsideration - Contact
07/2001 File IRM per transmittal Employees
issued as IRM 4.2 Chapter 6, catalog num-
Examination of Returns - Overview and This revision of IRM 4.13.2, Contact Em-
Basic Examiner Responsibilities ployees, reissues existing procedures for
S:C:CP:RC:ES Internal Use
This IRM provides the purpose of IRM 4.10, processing Audit Reconsiderations. Previ-
general information on the handbook struc- 4.10.7 27642W Each ously issued as IRM 104.12 CH. 2, catalog
ture as well as describing basic examiner 07/2001 File IRM per transmittal number has remained the same.
responsibilities. Previously issued as IRM S:C:C:RC:EGP Internal Use
Examination of Returns - Issue
4.2 Chapter 1, catalog number has re-
Resolution 4.13.3 31050E Each
mained the same. S:C:CP:RC:ES Internal
This IRM provides guidance for the proper 07/2001 File IRM per transmittal
Use
application of the Internal Revenue Code to Audit Reconsideration - Central
4.10.2 27635H Each determine the correct tax liability. Previously Reconsideration Unit
07/2001 File IRM per transmittal issued as IRM 4.2 Chapter 7, catalog num- This revision of IRM 4.13.3, Central Re-
Examination of Returns - Pre-Contact ber has remained the same. consideration Unit (CSU), reissues existing
Responsibilities S:C:CP:RC:ES Internal Use procedures for processing Audit Reconsid-
This IRM provides guidance for completing erations. Previously issued as IRM 104.12
required responsibilities and analyses be- 4.10.8 27643H Each
fore an examination is initiated, pre-contact 07/2001 File IRM per transmittal same. S:C:CP Internal Use
planning of the examination, and in- Examination of Returns - Report Writing
structions for contacting taxpayers. Previ- This IRM contains guidelines for preparing 4.13.4 31051P Each
ously issued as IRM 4.2 CH. 2, catalog and issuing the most frequently needed 07/2001 File IRM per transmittal
number has remained the same. audit reports by examiners. Previously is- Audit Reconsideration - Area Office
S:C:CP:RC:ES Internal Use sued as IRM 4.2 CH. 8, catalog number has Examination
remained the same. S:C:CP:RC:ES In- This revision of IRM 4.13.3, Area Office
4.10.3 27636S Each ternal Use Examination, reissues existing procedures
07/2001 File IRM per transmittal for processing Audit Reconsiderations.
Examination of Returns - Examination 4.10.9 27644S Each Previously issued as IRM 104.12 CH. 4,
Techniques 07/2001 File IRM per transmittal catalog number has remained the same.
This IRM contains procedures for inter- Examination of Returns - Workpapers S:C:CP Internal Use
viewing taxpayers, conducting a tour of the This IRM contains guidance for preparing
taxpayer's business, evaluation of internal workpapers to support the examiner's find- 4.13.5 31052A Each
control, analyzing and testing the taxpayer's ing and document the audit techniques 07/2001 File IRM per transmittal
books and records, and analyzing balance used. Previously issued as IRM 4.2 CH. 9, Audit Reconsideration - Automated
sheets. Previously issued as IRM 4.2 CH. catalog number has remained the same. Substitute for Return (ASFR)
3, catalog number has remained the same. S:C:CP:RC:ES Internal Use This revision of IRM 4.13.5, Automated
S:C:CP:RC:ES Internal Use Substitute for Return, reissues existing pro-
4.12.1 27548J Each cedures for processing Audit Reconsider-
4.10.4 27637D Each 07/2001 File IRM per transmittal ations. Previously issued as IRM 104.12
07/2001 File IRM per transmittal Nonfiled Returns Handbook - Nonfiled CH. 5, catalog number has remained the
Examination of Returns - Examination Returns same. S:C:CP Internal Use
of Income This IRM discusses the examination proce-
This IRM provides guidance for conducting dures involved in handling nonfiled returns. 4.13.6 31054W Each
the minimum income probes and the use Previously issued as IRM 4.3.14 CH. 1, ca- 07/2001 File IRM per transmittal
of indirect methods for determining income. talog number has remained the same. Audit Reconsideration - Appeals
Previously issued as IRM 4.2 Chapter 4, S:C:CP:FP:N Internal Use This revision of IRM 4.13.6, Appeals, reis-
catalog number has remained the same. sues existing procedures for processing
S:C:CP:RC:ES Internal Use 4.12.2 27594X Each Audit Reconsiderations. Previously issued
07/2001 File IRM per transmittal as IRM 104.12 CH. 6, catalog number has
4.10.5 27639Z Each Nonfiled Returns Handbook - Frivolous remained the same. S:C:CP Internal Use
07/2001 File IRM per transmittal Filers / Non-Filers Procedures
Examination of Returns - Required Filing This IRM provides compliance employees
Checks
with guidance and examination procedures
4.13.7 31055H Each
This IRM provides detailed information on 07/2001 File IRM per transmittal
for frivolous filers / non-filers and organiza-
filing checks required by examiners. Spe- Audit Reconsideration - Exhibits
tions claiming to churches, related individ-
cifically outlining responsibilities for verfying This revision of IRM 4.13.7, Exhibits, reis-
uals and tax avoidance. Previously issued
the filing of requires forms by the taxpayer sues existing procedures for processing
as IRM 4.3.20 CH. 1, catalog number has
and assessing the audit potential of the re- Audit Reconsiderations. Previously issued
remained the same. C:E Internal Use as IRM 104.12 CH. 7, catalog number has
turn. Previously issued as IRM 4.2 Chapter
5, catalog number has remained the same. remained the same. S:C:CP Internal Use
I-32
IRM
4.14.1 30261D Each 4.15.6 28050A Each 4.18.5 28831B Each
Statutory Notices of Deficiency - Jeopardy/Termination Assessments Exam Offer-In-Compromise - Review,
Statutory Notices of Deficiency Handbook - QMS Guidelines Closing and Reporting Requirements
IRM 4.14.1, Statutory Notices of Deficiency This handbook section provides examiners This IRM provides instructions and guid-
provides guidelines on the preparations and with information and guidance on the ance to examiners (RA's and TOC'S) for
issuance of statutory notices of deficiency. Jeopardy/Termination Assessment pro- requesting an offer in compromise. Previ-
Previously issued as IRM 4.3.19 CH. 1, ca- gram. Previously issued as IRM 4.3.9 CH. ously issued as IRM 4.3.21 CH. 5, catalog
talog number has remained the same. 6, catalog number has remained the same. number has remained the same.
S:C:CP:RC Internal Use S:C:CP:RC:F Internal Use S:C:CP:RC:ES Internal Use
4.15.1 28044W Each 4.15.7 28051L Each 4.18.6 28832M Each

Jeopardy/Termination Assessments Jeopardy/Termination Assessments Exam Offer-In-Compromise - Case
Handbook - Jeopardy and Terminations Handbook - Planning & Special Processing and Controls
This IRM section provides examiners with Programs Procedures This IRM provides instructions and guid-
information and guidance on the This handbook section provides examiners ance to examiners (RA's and TOC'S) for
Jeopardy/Termination Assessments pro- with information and guidance on the requesting an offer in compromise. Previ-
gram. Previously issued as IRM 4.3.9 CH. Jeopardy/Termination Assessment pro- ously issued as IRM 4.3.21 CH. 6, catalog
1, catalog number has remained the same. gram. Previously issued as IRM 4.3.9 CH. number has remained the same.
S:C:CP:RC:F Internal Use 7, catalog number has remained the same. S:C:CP:RC:ES Internal Use
S:C:CP:RC:F Internal Use
4.15.2 28045H Each 4.18.7 28833X Each
01/2002 File IRM per transmittal 4.18.1 28827T Each 07/2001 File IRM per transmittal
Jeopardy/Termination Assessments 07/2001 File IRM per transmittal Exam Offer-In-Compromise - Special
Handbook - Examination Procedures Exam Offer-In-Compromise - Offers in Case Processing
This IRM provides examoners with infor- Compromise Received in Exam This IRM provides instructions and guid-
mation and guidance on the Jeopardy / This IRM provides introductions and guidance to examiners (RA's and TOC'S) for
Termination Assessments program. Previ- ance to examiners (RA's and TOC'S) forre- requesting an offer in compromise. Previ-
ously issued as IRM 4.3.9 CH. 2, catalog questing an offer in compromise. Previously ously issued as IRM 4.3.21 CH. 7, catalog
number has remained the same. issued as IRM 4.3.21 CH. 1, catalog num- number has remained the same.
S:C:CP:RC:F Internal Use ber has remained the same. S:C:CP:RC:ES Internal Use
4.15.3 28046S Each 4.19.1 36853R Each
08/2001 File IRM per transmittal 4.18.2 28828E Each 10/2001 File IRM per transmittal
Jeopardy/Termination Assessments 07/2001 File IRM per transmittal Liability Determination - Service Center
Handbook - Assessment Procedures Exam Offer-In-Compromise - Doubt as to Campus Examination Operations
(Case Processing Support) Liability Offers This IRM provides personnel within W&I
This handbook section provides examiners This IRM provides introductions and guid- and SB/SE Service Center Examination
with information and guidance on the ance to examiners (RA's and TOC'S) for Branch instructions and guidelines for per-
Jeopardy/Termination Assessment pro- requesting an offer in compromise. Previ- forming their duties. Previously issued as
gram. Previously issued as IRM 4.3.9 CH. ously issued as IRM 4.3.21 CH. 2, catalog IRM 21.8.1, catalog number has remained
3, catalog number has remained the same. number has remained the same. the same. W:CP:EX:P:RE Internal Use
S:C:CP:RC:F Internal Use S:C:CP:RC:ES Internal Use
4.15.4 28047D Each 4.18.3 28829P Each LEM 4.19.1 32498M Each
Jeopardy/Termination Assessments Exam Offer-In-Compromise - Effective Service Center Examination Operations
Handbook - Administrative and Judicial Tax Administration Offers This LEM contains the OUO information
Review This IRM provides introductions and guid- dealing wiht SC Exam Operations and
This handbook section provides examiners ance to examiners (RA's and TOC'S) for should be used in conjunction with IRM
with information and guidance on the requesting an offer in compromise. Previ- 4.19.1. W:CP:EX:P:RE Internal Use This
Jeopardy/Termination Assessment pro- ously issued as IRM 4.3.21 CH. 3, catalog product may not be ordered by the gen-
gram. Previously issued as IRM 4.3.9 CH. number has remained the same. eral public
4, catalog number has remained the same. S:C:CP:RC:ES Internal Use
S:C:CP:RC:F Internal Use 4.19.2 36856Y Each
4.18.4 28830Q Each 10/2001 File IRM per transmittal
4.15.5 28049Z Each 07/2001 File IRM per transmittal Liability Determination - IMF Automated
08/2001 File IRM per transmittal Exam Offer-In-Compromise - Underreporter (AUR) Control
Jeopardy/Termination Assessments Combination Offers This IRM provides instructions and guide-
Handbook - Post-Assessment This IRM provides instructions and guid- lines for Automated Underreporter person-
Procedures ance to examiners (RA's and TCO'S) for nel to process and maintain the case
This handbook section provides examiners requesting an offer in compromise. Previ- workflow in the Automated Underreporter
with information and guidance on the ously issued as IRM 4.3.21 CH. 4, catalog System. Users are AUR clerical employees
Jeopardy/Termination Assessment pro- number has remained the same. at the six AUR sites. W:CP:EX:P:RA In-
gram. Previously issued as IRM 4.3.9 CH. S:C:CP:RC:ES Internal Use ternal Use
I-33
IRM
LEM 4.19.2 32499X Each 4.20.1 29628M Each 4.23.3 35223N Each
IMF Automated Underreporter (AUR) Examination Collectibility Handbook - Employment Tax Handbook - Lead
Control General Collectibility Procedures Processing and Assignment of
This LEM contains the OUO information on This IRM provides instructions and guid- Employment Tax Cases
IMF AUR Control and should be used by ance to examiners (RA's and TCO's) for The IRM provides instructions and guidance
AUR clerical employees in conjunction with considering collectibility during the exam-
IRM 4.19.2. W:CP:EX:P:RA Internal Use for all SB/SE Compliance employees when
ination process, and for soliciting payment dealing with employment tax issues. Previ-
at the conclusion of the examination. Previ- ously issued as IRM 104.6 CH. 3, catalog
general public
ously issued as IRM 4.3.2 CH 1, catalog number has remained the same.
4.19.3 36857J Each number has remained the same. S:C:CP:ST:ET Internal Use
10/2001 File IRM per transmittal S:C:CP:RC:ES Internal Use
Liability Determination - IMF Automated 4.23.4 35224Y Each
Underreporter 4.20.2 29632U Each 07/2001 File IRM per transmittal
This IRM provides instructions and guide- 08/2001 File IRM per transmittal Employment Tax Handbook, Workpapers
lines for Automated Underreporter (AUR) Examination Collectibility Handbook - - Employment Tax Examinations
personnel to create CP Notices, perform Scope Considerations This IRM provides instructions and guid-
other processing functions and respond to This chapter provides guidance for consid- ance for all SB/SE Compliance employees
taxpayer inquiries. Previously issued as eration of collectibility as a factor in dete-
when dealing with employment tax issues.
IRM 21.8.5, catalog number has remained mining the scope and depth of an
the same. W:CP:EX:P:RA Internal Use Prevouisly issued as IRM 104.6 Chapter 4,
examination. This chapter replaces IRM
sections 424(12).3, 424(12).4, 4017.3,
S:C:CP:ST:ET Internal Use
4712.7, 4149 and 4482.6.
LEM 4.19.3 32501Y Each S:C:CP:RC:ES Internal Use
10/2001 File IRM per transmittal 4.23.5 35225J Each
IMF Automated Underreporter Program 07/2001 File IRM per transmittal
4.20.3 29633F Each
This LEM contains the OUO information on 08/2001 File IRM per transmittal Employment Tax Handbook - Technical
the IMF AUR program and should be used Guidelines for Employment Tax Issues
Examination Collectibility Handbook -
in conjunction with IRM 4.19.3. This IRM provides instructions and guid-
W:CP:EX:P:RA Internal Use This prod- Soliciting Payment
This IRM provides instructions and guidance for all SB/SE Compliance employees
uct may not be ordered by the general when dealing with employment tax issues.
public ance to examiners (RA's and TCO's) for
considering collectibility during the exam- Previously issued as IRM 104.6 CH. 5, cat-
4.19.4 36858U Each ination process, and for soliciting payment alog number has remained the same.
08/2001 File IRM per transmittal at the conclusion of the examination. Previ- S:C:CP:ST:ET Internal Use
Liability Determination - CAWR ously issued as IRM 4.3.2 CH 3, catalog
Reconciliation Balancing number has remained the same. 4.23.6 35226U Each
This IRM is used by SB/SE tax examiners S:C:CP:RC:ES Internal Use 07/2001 File IRM per transmittal
and CSR's to work the cases in the CAWR Employment Tax Handbook,
and SSA-CaWR programs. Previously is- 4.20.4 29634Q Each Classification Settlement Program (CSP)
sued as IRM 21.8.6, catalog number has 08/2001 File IRM per transmittal This IRM provides instructions and guid-
remained the same. S:C:CP:RC:SCC In- Examination Collectibility Handbook - ance for all SB/SE Compliance employees
ternal Use Installment Agreements when dealing with employment tax issues.
This IRM provides instructions and guid- Previously issued as IRM 104.6 Chapter 6,
LEM 4.19.4 32487F Each ance to examiners (RA's and TCO's) for catalog number has reamined the same.
considering collectibility during the exam- S:C:CP:ST:ET Internal Use
Liability Determination
This LEM is a new document created for ination process, and for soliciting payment
SB/SE tax examiners and CSR's to receive at the conclusion of the examination. Previ- 4.23.7 35227F Each
OUO information for IRM 4.19.4. ously issued as IRM 4.3.2 CH 4, catalog 07/2001 File IRM per transmittal
S:C:CP:RC:SCC Internal Use This prod- number has remained the same. Employment Tax Handbook,
uct may not be ordered by the general S:C:CP:RC:ES Internal Use Determining Employment Tax Liability
public This IRM provides instructions and guid-
4.23.1 35221R Each ance fro all SB/SE Compliance employees
4.19.5 36859F Each 07/2001 File IRM per transmittal when dealing with employment tax issues.
08/2001 File IRM per transmittal Employment Tax Handbook, Previously issued as IRM 104.6 Chapter 7,
Liability Determination - Certification of Introduction catalog number has remained the same.
State FUTA Credits This IRM provides instructions and guid- S:C:CP:ST:ET Internal Use
This IRM is used by SB/SE Service Center ance for SB/SE Compliance employees
personnel and CSRs to work the FUTA when dealing with employment tax issues. 4.23.8 35228Q Each
Certification program. Previously issued as Previously issued as IRM 104.6 Chapter 1, 07/2001 File IRM per transmittal
IRM 21.8.7, catalog number has remained catalog number has remained the same. Employment Tax Handbook -
the same. S:C:CP:RC:SCC Internal Use S:C:CP:ST:ET Internal Use Employment Tax Penalty Procedures
This IRM provides instructions and guid-
4.23.2 35222C Each
LEM 4.19.5 32524X Each
ance for all SB/SE employees when dealing
08/2001 File IRM per transmittal with employment tax issues. Previously is-
Examining Process, Employment Tax
Certification of State FUTA Credits sued as IRM 104.6 CH. 8, catalog number
The Law Enforcement Manual contains the Examination Objectives
official use only information on certification This IRM provides instructions and guid-
of state FUTA credits. This LEM is to be ance for all SB/SE Compliance employees
used by SB?SE personnel in conjunction when dealing with employment tax issues.
with IRM 4.19.5. S:C:CP:RC:SCC Inter- Previously issued as IRM 104.6 Chapter 2,
nal Use This product may not be ordered catalog number has remained the same.
by the general public S:C:CP:ST:ET Internal Use
I-34
IRM
4.23.9 35229B Each 4.23.15 35236Q Each 4.24.6 28307W Each
Employment Tax Handbook, Report Employment Tax Handbook, Technical Excise Tax Handbook - Review of
Writing Guide for Employment Tax Advice From the Headquarters Office Reports, Notification and Transmittal
Examinations This IRM provides instructions and guid- Letters
This IRM provides instruction and guidance ance for all SB/SE Compliance employees This IRM contains instructions and guid-
for all SB/SE Compliance employees when when dealing with employment tax issues. ance for all SB/SE Compliance employees
dealing with employment tax issues. Previ- Previously issued as IRM 104.6 Chapter 15, when dealing with excise tax issues. Previ-
ously issued as IRM 104.6 Chapter 9, cat- catalog number has remained the same. ously issued as IRM 4.3.3 CH. 6, catalog
alog number has remained the same. S:C:CP:ST:ET Internal Use number has remained the same.
S:C:CP:ST:ET Internal Use S:C:CP:S:EX Internal Use
4.24.1 28302T Each
4.23.10 35231N Each 07/2001 File IRM per transmittal 4.24.7 28308H Each
07/2001 File IRM per transmittal Excise Tax Handbook - Selection and 07/2001 File IRM per transmittal
Employment Tax Handbook, Prompt Assignment of Returns Excise Tax Handbook - Claims for
Action in Deficiency and This IRM contains instructions and guid- Refund or Abatement
Overassessment Cases ance for all SB.SE Compliance employees This IRM contains instructions and guid-
This IRM provides instructions and guid- when dealing with excise tax isssues. Pre- ance for all SB/SE Compliance employees
ance for all SB/SE Compliance employees viously issued as IRM 4.3.3 CH. 1, catalog when dealing with excise tax issues. Previ-
when dealing with employment tax issues. number has remained the same. ously issued as IRM 4.3.3 CH. 7, catalog
Previously issued as IRM 104.6 Chapter 10, S:C:CP:S:EX Internal Use number has remained the same.
catalog number has reamined the same. S:C:CP:S:EX Internal Use
S:C:CP:ST:ET Internal Use 4.24.2 28303E Each
07/2001 File IRM per transmittal 4.24.8 28309S Each
4.23.11 35232Y Each Excise Tax Handbook - General 07/2001 File IRM per transmittal
07/2001 File IRM per transmittal Instructions-Excise Tax Excise Tax Handbook - Penalties-Fraud
Employment Tax Handbook, Delinquent Examiners/Reviewers and Jeopardy Procedure
Return Procedures This IRM contains instructions and guid- This IRM contains instructions and guid-
This IRM provides instructions and guidance for all SB/SE Compliance employees ance for all SB/SE Compliance employees
ance for all SB/SE Compliance employees when dealing with excise tax issues. Previ- when dealing with excise tax issues. Previ-
when dealing with employment tax issues. ously issued as IRM 4.3.3 CH. 2, catalog ously issued as IRM 4.3.3 CH. 8, catalog
Previously issued as IRM 104.6 Chapter 11, number has remained the same. number has remained the same.
catalog number has remained the same. S:C:CP:S:EX Internal Use S:C:CP:S:EX Internal Use
4.24.3 28304P Each 4.24.9 28310T Each
4.23.12 35233J Each 07/2001 File IRM per transmittal 07/2001 File IRM per transmittal
07/2001 File IRM per transmittal Excise Tax Handbook - Excise Tax Excise Tax Handbook - Inadequate
Employment Tax Handbook, Registration Procedures Taxpayer Records
Employment Tax Refund or Abatement This IRM contains instructions and guid- This IRM contains instructions and guid-
Claims ance for all SB/SE Compliance employees ance for all SB/SE Compliance employees
This IRM provides instructions and guide- when dealing with excise tax issues. Previ- when dealing with excise tax returns. Pre-
lines for all SB/SE Compliance employees ously issued as IRM 4.3.3 CH. 3, catalog viously issued as IRM 4.3.3 CH. 9, catalog
when dealing with employment tax issues. number has remained the same. number has remained the same.
Previously issued as IRM 104.6 Chapter 12, S:C:CP:S:EX Internal Use S:C:CP:S:EX Internal Use
S:C:CP:ST:ET Internal Use 4.24.4 28305A Each 4.25.1 35011T Each
4.23.13 35234U Each Excise Tax Handbook - Excise Tax Estate and Gift Tax - Estate and Gift Tax
07/2001 File IRM per transmittal Examination Procedures Examinations
Employment Tax Handbook, Statute This IRM contains instructions and guid- This IRM provides direction which is estate
Control and Extension ance for all SB/SE Compliance employees and gift tax specific. It describes procedures
This IRM provides instructions and guid- when dealing with excise tax issues. Previ- and audit and directives. It also contains
ance for all SB/SE Compliance employees ously issued as IRM 4.3.3 CH. 4, catalog guidance on death credits and associated
when dealing with employment tax issues. number has remained the same. fees and guidelines for preparing forms and
Previously issued as IRM 104.6 Chapter 13, S:C:CP:S:EX Internal Use reports. Previously issued as IRM 4.3.8
catalog number has remained the same. CH.1, catalog number has remained the
S:C:CP:ST:ET Internal Use 4.24.5 28306L Each same. S:C:CP:ST:EG Internal Use
4.23.14 35235F Each Excise Tax Handbook - Preparation 4.26.1 27699B Each
07/2001 File IRM per transmittal Guidelines for Excise Tax Examination 07/2001 File IRM per transmittal
Employment Tax Handbook, Form W-4 Reports Anti-Money Laundering - Introduction
(Employee's Withholding Alliance This IRM contains instructions and guid- Section 1 of Chapter 26 of the IRM Part 4:
Certificate) Complaince Program ance for all SB/SE compliance employees Guidance for examiners in the Anti-Money
This IRM provides instructions and guid- when dealing with excise tax issues. Previ- Laundering program (Bank Secrecy
ance for all SB/SE Compliance employees ously issued as IRM 4.3.3 CH. 5, catalog Act/Title 31 and Form 8300/irc 6050I pro-
when dealing with employment tax issues. number has remained the same. grams). Previously issued as IRM 4.3.4 CH.
Previously issued as IRM 104.6 Chapter 14, S:C:CP:S:EX Internal Use 1, catalog number has remained the same.
catalog number has remained the same. S:C:CP:RC:F Internal Use
I-35
IRM
4.26.2 27701C Each 4.26.10 27708B Each 4.27.4 27753E Each
Anti-Money Laundering - Program Anti-Money Laundering - IRC 6050 I Bankruptcy - Statute of Limitations
Structure History and Law Considerations
Section 2 of Chapter 26 of the IRM Part 4: Section 10 of Chapter 26 of the IRM Part This IRM provides instructions and guid-
Guidance for examiners in the Anti-Money 4: Guidance for examiners in the Anti-Mo- ance to examiners (RA's and TCO's) ex-
Laundering program (Bank Secrecy ney Laundering program (Bank Secrecy amning taxpayers that have filed or are
Act/Title 31 and Form 8300/irc 6050I pro- Act/Title 31 and Form 8300/irc 6050I pro- preparing to file bankruptcy. Previously is-
grams). Previously issued as IRM 4.3.4 CH. grams). Previously issued as IRM 4.3.4 CH. sued as IRM 4.3.10 CH 4, catalog number
2, catalog number has remained the same. 10, catalog number has remained the same. has remained the same.
S:C:CP:RC:F Internal Use S:C:CP:RC:F Internal Use S:C:CP:RC:ES Internal Use
4.26.3 27702N Each 4.26.11 27709M Each 4.27.5 27754P Each

Anti-Money Laundering - Role of the Anti-Money Laundering - Role of the Title Bankruptcy - Miscellaneous Provisions
Area Coordinator 26 Examiner This IRM provides instructions and guid-
Section 3 of Chapter 26 of IRM Part 4: Section 11 of Chapter 26 of the IRM Part ance to examiners (RA's and TCO's) ex-
Guidance for examiners in the Anti-Money 4: Guidance for examiners in the Anti-Mo- amning taxpayers that have filed or are
Laundering program (Bank Secrecy ney Laundering program (Bank Secrecy preparing to file bankruptcy. Previously is-
Act/Title 31 and Form 8300/irc 6050I pro- Act/Title 31 and Form 8300/irc 6050I pro- sued as IRM 4.3.10 CH 5, catalog number
grams). Previously issued as IRM 4.3.4 CH. grams). Previously issued as IRM 4.3.4 CH. has remained the same.
3, catalog number has remained the same. 11, catalog number has remained the same. S:C:CP:RC:ES Internal Use
S:C:CP:RC:F Internal Use S:C:CP:RC:F Internal Use
4.28.1 27547Y Each
4.26.5 27703Y Each 4.26.14 27711Y Each 07/2001 File IRM per transmittal
07/2001 File IRM per transmittal 07/2001 File IRM per transmittal Market Segment Specialization Program
Anti-Money Laundering - Bank Secrecy Anti-Money Laundering - Disclosure (MSSP) - Market Specialization
Act History & Law Section 14 of Chapter 26 of the IRM Part This IRM provides examiners with infor-
Section 5 of Chapter 26 of the IRM Part 4: 4: Guidance for examiners in the Anti-Mo- mation and guidance on the Market Seg-
Guidance for examiners in the Anti-Money ney Laundering program (Bank Secrecy ment Specialization Program. Previously
Laundering program (Bank Secrecy Act/Title 31 and Form 8300/irc 6050I pro- issued as IRM 4.3.7 CH. 1, catalog number
Act/Title 31 and Form 8300/irc 6050I programs). Previously issued as IRM 4.3.4 CH. has remaind the same.
grams). Previously issued as IRM 4.3.4 CH. 14, catalog number has remained the same. S:C:CP:RC:ES Internal Use
5, catalog number has remained the same. S:C:CP:RC:F Internal Use
S:C:CP:RC:F Internal Use 4.29.1 36921I Each
4.26.6 27704J Each 07/2001 File IRM per transmittal Partnership Control System (PCS)
07/2001 File IRM per transmittal Bankruptcy - Petitions Filed After 9/30/79 Multi-Functional Handbook - Overview
Anti-Money Laundering - Role of the This IRM provides instructions and guid- of PCS
Bank Secrecy Act (BSA) Examiner ance to examiners (RA's and TCO's) ex- This IRM contains administrative updates to
Section 6 of Chapter 26 of the IRM Part 4: amining taxpayers that have filed or are conform with new IRS structure. This IRM
Guidance for examiners in the Anti-Money preparing to file bankruptcy. Previously is- is used by field and Service Center per-
Laundering program (Bank Secrecy sued as IRM 4.3.10 CH 1, catalog number sonnel working with TEFRA and PCS. Pre-
Act/Title 31 and Form 8300/irc 6050I pro- has remained the same. viouly issued as IRM 121.4 CH. 1, catalog
grams). Previously issued as IRM 4.3.4 CH. S:C:CP:RC:ES Internal Use number has remained the same.
S:C:CP:RC:F Internal Use 4.27.2 27751I Each
07/2001 File IRM per transmittal 4.29.2 36922T Each
4.26.7 27706F Each
Bankruptcy - Examiner Responsibilities 08/2001 File IRM per transmittal
This IRM provides instructions and guid- Partnership Control System (PCS) -
Anti-Money Laundering - Bank Secrecy
ance to examiners (RA's and TCO's) ex- Maintaining the PCS Database
Act Penalties
amining taxpayers that have filed or are This IRM is used by field and Service Cen-
Section 7 of Chapter 26 of IRM Part 4:
preparing to file bankruptcy. Previously is- ter personnel working with TEFRA and
Guidance for examiners in the Anti-Money
sued as IRM 4.3.10 CH. 2, catalog number PCS. Previously issued as IRM 121.4 CH.
Laundering program (Bank Secrecy
has remained the same. 2, catalog number has remained the same.
Act/Title 31 and Form 8300/irc 6050I pro-
S:C:CP:RC:ES Internal Use S:C:CP:RC:SCC Internal Use
grams). Previously issued as IRM 4.3.4 CH.
7, catalog number has remained the same. 4.27.3 27752T Each 4.29.3 36923E Each
S:C:CP:RC:F Internal Use 07/2001 File IRM per transmittal 08/2001 File IRM per transmittal
Bankruptcy - Review and Processing Partnership Control System (PCS) - PCS
4.26.8 27707Q Each
Procedures Database Elements
This IRM provides instructions and guid- This IRM is used by field and Service Cen-
Anti-Money Laundering - Bank Secrecy
ance to examiners (RA's and TCO's) ex- ter personnel working with TEFRA and
Act Special Procedures
amning taxpayers that have filed or are PCS. Previously issued as IRM 121.4 CH.
Section 8 of Chapter 26 of the IRM Part 4:
preparing to file bankruptcy. Previously is- 3, catalog number has remained the same.
Guidance for examiners in the Anti-Money
Laundering program (Bank Secrecy sued as IRM 4.3.10 CH 3, catalog number S:C:CP:RC:SCC Internal Use
Act/Title 31 and Form 8300/irc 6050I pro- has remained the same.
grams). Previously issued as IRM 4.3.4 CH. S:C:CP:RC:ES Internal Use
I-36
IRM
4.29.4 36924P Each 4.31.3 36879X Each 4.36.5 32894Y Each
Partnership Control System (PCS) Flow-Through Entity Multi-Functional Joint Committee Procedures - Reports
Multi-Functional Handbook - PCS Handbook - Related Investor This IRM provides procedures for examin-
Reports Examinations ing, reviewing and processing Joint Com-
This IRM contains administrative updates to This IRM discusses the procedures re- mittee cases. The information in this IRM
conform with new IRS structure. Its used quired to pass the results from the key case replaces old IRM 4.3.5 Chapters 1-8.
by field and Service Center personnel examination to the investor returns. This LM:PQI Internal Use
working with TEFRA and PCS. Previously manual is used by field and Service Center
issued as IRM 121.4 CH. 4, catalog number personnel working with TEFRA and PCS. 4.40.1 27628S Each
has remained the same. Previouly issued as IRM 121.5 CH. 3, cat- 03/2002 File IRM per transmittal
alog number has remained the same. Technical Advisor Program - Technical
S:C:CP:RC:SCC Internal Use Advisor Program
4.29.5 36925A Each
4.35.1 27742X Each
This IRM contains information on the tech-
01/2002 File IRM per transmittal nical advisor program. Previously issued as
Partnership Control System IRM 4.4 CH. 1, catalog number has re-
Partnership and S Corporation - Tax
Multi-Fuctional Handbook - PCS TEFRA Audit Guidelines mained the same. LM:PFT:PFTS Internal
Notices and Cover Letters This IRM contains information on tax audit Use
This IRM chapter contains information on guidelines. Previously issued as IRM
PCS TEFRA notices and cover letters. This 4.3.1.5 CH. 1, catalog number has re-
4.40.2 27629D Each
IRM replaces old IRM 48(11)0.Previously 03/2002 File IRM per transmittal
mained the same. LM:PFT Internal Use
issued as IRM 121.4 CH.5, catalog number Technical Advisor Program - Program
remain the same. S:C:CP:RC:SCC Inter- Responsibilities and Duties
nal Use This product may not be ordered 4.35.2 27743I Each This IRM contains information on program
by the general public 03/2002 File IRM per transmittal responsibilities and duties. Previously is-
Partnership and S Corporation - Audit sued as IRM 4.4 CH. 2, catalog number has
4.30.1 32528P Each Techniques for Business Returns remained the same. LM:PFT:PFTS Inter-
01/2002 File IRM per transmittal This IRM contains information on audit nal Use
LMSB General Procedures - Pre-Filing techniques for business return. Previously
Agreement Program issued as IRM 4.3.1.5 CH. 2, catalog num- 4.40.3 27632A Each
This IRM provides guidelines for the con- ber remains the same. LM:PFT Internal 03/2002 File IRM per transmittal
duct of the Pre-Filing Agreement. Use Technical Advisor Program -
LMSB:PFTG:PFS Internal Use Coordinated Issues
4.36.1 32505Q Each This IRM contains information on coordi-
4.30.3 32504F Each 02/2002 File IRM per transmittal nated issues. Previously issued as IRM 4.4
02/2002 File IRM per transmittal Joint Committee Procedures - Joint CH. 4, catalog number has remained the
LMSB General - Overseas Posts Committee Process Overview same. LM:PFT:PFTSP Internal Use
This IRM provides information on the Over- This IRM provides procedures for examin-
seas Posts and the role of the Tax Attaches ing, reviewing and processing Joint Com- 4.40.4 27633L Each
overseas. LM:IN:OO Internal Use mittee cases. The information in this IRM 03/2002 File IRM per transmittal
replaces old IRM 4.3.5 Chapters 1-8. Technical Advisor Program - Petroleum
4.31.1 36873J Each LM:PQI Internal Use Industry Program
08/2001 File IRM per transmittal This IRM contains information on the pe-
Flow-Through Entity Multi-Functional
4.36.2 32891R Each
troleum program. m (PIP). Previously is-
Handbook - Flow-Through Entity and sued as IRM 4.4 CH. 5, catalog number
Joint Committee Procedures -
Related Return Procedures has remained the same.
Identification of Joint Committee Cases
This IRM contains information on flow- This IRM provides procedures for examin- LM:PFT:PFTS Internal Use
through entity and related return proce- ing, reviewing and processing Joint Com-
dures. This manual is used by field and 4.48.2 31715E Each
mittee cases. The information in this IRM
Service Center personnel working with TE- 02/2001 File IRM per transmittal
replaces old IRM 4.3.5 Chapters 1-8.
FRA and PCS. Previously issued as IRM Engineering Program - Valuation
LM:PQI Internal Use
121.5 CH. 1, catalog number has remained Assistance for Cases Involving Works
the same. S:C:CP:RC:SCC Internal Use 4.36.3 32892C Each of Art
02/2002 File IRM per transmittal This IRM provides guidance for requesting
Joint Committee Procedures - art valuation assistance from the Office of
4.31.2 36874U Each Examiner's Responsibilities Art Appraisal Service under the Chief Ap-
08/2001 File IRM per transmittal This IRM provides procedures for examin- peals. AP:ART Internal Use
Flow-Through Entity Multi-Functional ing, reviewing and processing Joint Com-
Handbook - Administrative Adjustment mittee cases. The information in this IRM 4.43.1 27595I Each
Request (AAR) replaces old IRM 4.3.5 Chapters 1-8. 01/2002 File IRM per transmittal
This IRM contains information on Adminis- LM:PQI Internal Use Retail Industry Handbook - Retail
trative Adjustment Request. This manual is Industry
used by field and Service Center personnel 4.36.4 32893N Each Previously issued as IRM 4.4.3 CH. 1, cat-
working TEFRA and PCS. Previously is- 02/2002 File IRM per transmittal alog number remains the same. This ma-
sued as IRM 121.5 CH. 5, catalog number Joint Committee Procedures - Joint naul assist examiners in the examination of
Committee Review Procedures income tax returns for taxpayers involved in
This IRM provides procedures for examin- the retail industry. LM:RFPH Internal Use
ing, reviewing and processing Joint Com-
mittee cases. The information in this IRM
replaces old IRM 4.3.5 Chapters 1-8.
LM:PQI Internal Use
I-37
IRM
4.44.1 36078E Each 4.61.5 27731Q Each 4.72.2 35951M Each
Subchapter T Cooperatives Technical International Audit Guidelines - Entity Employee Plans Technical Guidance -
Handbook - IRC Section 521 Exempt Classification Cash or Deferred Arrangements
Farmers' Cooperatives This IRM contains background and guide- (CODAs)
This IRM discusses Exempt Farmers' Co- lines for classifying a form of foreign busi- This IRM provides guidance for examiners
operatives and provides guidance on the ness organization for U.S. tax purposes. on cash or deferred arrangements (CO-
exemption for corporations organized by a Previously issued as IRM 4.3.1.2 Ch. 7. DAs). Previously issued as IRM 7.7.1 CH.
cooperative marketing or purchasing asso-
LM:IN:I Internal Use 2, catalog number has remained the same.
ciation that is exempt under Subchapter T
T:EP:RA:G Internal Use
of the Code. Previously issued as IRM 7.8.2 4.61.6 27732B Each
CH. 44, catalog number has remained the 04/2002 File IRM per transmittal 4.72.3 35952X Each
same. LM:RFPH Internal Use
International Audit Guidelines - Boycotts 03/2002 File IRM per transmittal
4.60.2 35007L Each This IRM provides guidance on international Employee Plans Technical Guidance -
01/2002 File IRM per transmittal boycott audit guidelines. Previously issued Employee Contributions and Matching
International Procedures - Mutual as IRM 4.3.1.2 Ch. 9. LM:IN:I Internal Contributions
Agreement Procedures and Report Use This IRM provides guidance for examiners
Guidelines on plans providing for employee contrib-
This IRM identifies responsibilities and pro- 4.61.7 27733M Each utions and matching contributions. Previ-
vides guidelines and requirements for mu- 04/2002 File IRM per transmittal ously issued as IRM 7.7.1 CH. 3, catalog
tual agreement procedures and reports. International Audit Guidelines - number remains the same.
Previously issued as IRM 4.3.1.1 CH. 7, Controlled Foreign Corporations T:EP:RA:G Internal Use
catalog number has remained the same. This IRM provides guidance on controlled
LM:IN:T:3 Internal Use foreign corporations. Previously issued as 4.72.4 35953I Each
IRM 4.3.1.2 Ch. 13. LM:IN:I Internal Use 08/2001 File IRM per transmittal
4.60.3 35008W Each Employee Plans Technical Guidance -
01/2002 File IRM per transmittal Employee Stock Ownership Plans
International Procedures - Tax Treaty 4.61.8 27734X Each (ESOPs)
Related Matters 04/2002 File IRM per transmittal This IRM provides guidance for examiners
This IRM identifies responsibilities and pro- International Audit Guidelines Handbook on how to examine an IRC 4975(e) lever-
vides guidelines and requirements for tax - IC Discs and FCSs aged ESOP. Previously issued as IRM
treaty related matters. Previously issued as This IRM provides guidance on IC-DISCs
IRM 4.3.1.1 CH. 8, catalog number has re- 7.7.1 CH. 4, catalog number has remained
and FSCs. Previously issued as IRM 4.3.1.2 the same. T:EP:RA:G Internal Use
mained the same. LM:IN::T:3 Internal
Ch. 15. LM:IN:I Internal Use
Use
4.72.5 35954T Each
4.61.1 27726X Each
4.61.9 27736T Each 07/2001 File IRM per transmittal
04/2002 File IRM per transmittal Employee Plans Technical Guidance -
International Audit Guidelines Handbook International Audit Guidelines Handbook Top-Heavy Plans
- Overview - Possessing Corporation This IRM provides guidance for examiners
This IRM contains an overview of the Inter- This IRM provides guidance on possession to determine whether a qualified retirement
national Audit Guidelines used by interna- corporations. Previously issued as IRM plan is top-heavy and if so, whether the plan
tional and field examination personnel. 4.3.1.2 Ch. 16. LM:IN:I Internal Use meets the requirements for a top-heavy
Previously issued as 4.3.1.2 Ch. 1. plan under IRC 416. Previously issued as
LM:IN:I Internal Use 4.61.10 27737E Each
IRM 7.7.1 CH. 5, catalog number has re-
mained the same T:EP:RA:G Internal Use
4.61.2 27727I Each International Audit Guidelines - Foreign
04/2002 File IRM per transmittal Tax Credit
International Audit Guidelines - This IRM provides guidance on Foreign Tax 4.72.8 35957A Each
Information Reporting and Credit.Previously issued as IRM 4.3.1.2 CH. 07/2001 File IRM per transmittal
Recordkeeping 18. LM:IN:I Internal Use Employee Plans Technical Guidance -
This IRM contains procedures for informa-
Valuation of Assets
tion reporting and recordkeeping. Previ- 4.61.11 27738P Each
This IRM provides guidance for examiners
ously issued as 4.3.1.2 Ch. 2. 04/2002 File IRM per transmittal
LM:IN:I Internal Use on valuing assets in a qualified retirement
International Audit Guidelines -
plan. These procedures replace procedures
Transfers of Property by and to Foreign
4.61.3 27728T Each
Corporations
at IRM 7.6.1 CH. 4. Previously issued as
04/2002 File IRM per transmittal IRM 7.7.1 CH. 8, catalog number has re-
This IRM provides guidance on transfers of
International Audit Guidelines - mained the same. CP:E:EP:FC Internal
property by and to foreign corporations.
Development of IRC 482 Cases Use
This IRM provides guidance on the devel- Previously issued as IRM 4.3.1.2 Ch. 19.
opment of IRC 482 cases. Previously is- LM:IN:I Internal Use 4.72.9 35958L Each
sued as 4.3.1.2 Ch. 3. LM:IN:I Internal 03/2002 File IRM per transmittal
Use 4.61.12 27739A Each
Employee Plans Technical Guidance -
Qualified Joint & Survivor Annuity
4.61.4 27729E Each International Audit Guidelines - Foreign
Requirements Examination Guidelines
04/2002 File IRM per transmittal Investment in Real Property Tax Act
This IRM provides guidance on examining
International Audit Guidelines - This IRM provides guidance on Foreign In-
employee plans subject to qualified joint
Information Gathering vestment in Real Property Tax Act
and survivor requirements. Previously is-
This IRM provides guidance on information (FIRPTA). Previously issued as IRM 4.3.1.2
sued as IRM 7.7.1 CH. 9, catalog number
gathering primarily for IRC 482 cases. Pre- Ch. 29. LM:IN:I Internal Use
has remained the same. T:EP:RA:G In-
viously issued as IRM 4.3.1.2 CH. 4.
LM:IN:I Internal Use ternal Use
I-38
IRM
4.72.13 27872M Each 104.1 CH. 5 27694Y Each 104.7 CH. 4 27678Y Each
Employee Plans Technical Guidance - Fed State Relations Handbook - Financial Products and Transactions
403(b) Plans Communications and Reporting Handbook - Tax Law Applicable to FPT
This IRM provides guidance on how to ex- This IRM discusses communications and This chapter discusses the tax law applica-
amine a plan described in Internal Revenue ble to FPT. OP:EX:CS:SCP Internal Use
reporting. OP:EX:CS:SCP Internal Use
Code 403(b). Previously issued as IRM
7.7.1 CH. 13, catalog number remains the
same. T:EP:RA:T1 Internal Use 104.1 CH. 6 27696U Each
104.7 CH. 5 27679J Each
06/1999 File IRM per transmittal Financial Products and Transactions
4.72.14 32023H Each Fed State Relations Handbook - Handbook - FPT Issues
05/2001 File IRM per transmittal Prcedural Templates Measurements This chapter discusses FPT issues. This
Employee Plans Examination Guidelines This IRM discusses procedures, templates replaces 4236, chapter 700.
- Multiemployer Plan Examination OP:EX:CS:SCP Internal Use
and measurements. OP:EX:CS:SCP In-
Guidelines
ternal Use
This IRM contains guidelines for examing 104.7 CH. 6 27680K Each
multiemployer plans primarily for Employee 104.1 CH. 7 27697F Each 05/1999 File IRM per transmittal
Plans field personnel. T:EP:RA:G Internal 06/1999 File IRM per transmittal Financial Products and Transactions
Use Fed State Relations Handbook - Project Handbook - FPT Audit Techniques
Coordination This chapter discusses FPT audit tech-
4.72.17 32409H Each niques. This replaces 4236, chapter 700.
07/2001 No Previous Issue This IRM discusses project coordination.
Employee Plans Technical Guidance - OP:EX:CS:SCP Internal Use
Simplified Employee Pensions (SEPs) 104.11 CH. 1 28517U Each
and Salary Reduction Simplified
104.1 CH. 8 27698Q Each 10/1999 File IRM per transmittal
06/1999 File IRM per transmittal Electronic Filing Program - Monitoring
Employee Pensions (S
This IRM provide guidance for EP examin- Fed State Relations Handbook - Key the IRS e-file Program
ers on SEPs and SARSEPs. legal issues & Counsel Procedures This handbook provides instruction for ex-
T:EP:RA:G Internal Use This IRM discusses key legal issues and aminers on monitioring the IRS e-file pro-
Counsel procedures. OP:EX:CS:SCP In- gram. OP:EX:CS:SCP Internal Use
4.72.18 35924F Each ternal Use
03/2002 File IRM per transmittal 5.1.1 27899D Each
Employee Plans Technical Guidance - 104.3 CH. 12 30323Q Each 08/2001 File IRM per transmittal
Nonbank Trustee Investigation 02/1999 File IRM per transmittal General - Miscellaneous Guidelines
AIMS/Processing Handbook - Examined This IRM section contains miscellaneous
Procedures
Closings, Surveyed Claims, and Partial guidelines for revenue officers. It also pro-
This IRM provides procedures for nonbank vides guidance for the routine day-to-day
trustee investigation. Previously issued as Assessments
responsibilities when working delinquent
IRM 7.6.1 CH. 4, catalog number has re- This handbook contains instructions for Ap- accounts. Previously issued as IRM 5.1 CH.
mained the same. T:EP:RA:T1 Internal peals and Examination personnel on the 1, catalog number has remained the same.
Use use of AIMS and the processing of cases. S:C:CP:P:CGP Internal Use
This handbook replaces 48(13)1, 48(13)2
104.1 CH. 1 27690G Each and 48(13)3. OP:EX:CS:WMS Internal 5.1.2 27784D Each
06/1999 File IRM per transmittal Use 08/2001 File IRM per transmittal
Fed State Relations Handbook - General Handbook - Remittance, Form
Overview 104.7 CH. 1 27674G Each 809 and Designated Payments
This IRM provides an overview of the 05/1999 File IRM per transmittal This IRM provides instructions and guide-
FedState Relation Handbook. Financial Products and Transactions lines for processing remittances, using
OP:EX:CS:SCP Internal Use Handbook - Overview Form 809 and using designated payment
This chapter is an overview of the Financial codes. S:C:CP:FP:CGP Internal Use
104.1 CH. 2 27691R Each
Products and Transaction Handbook. This
06/1999 File IRM per transmittal 5.1.3 27755A Each
replaces IRM 4236, chapter 700. 07/2001 File IRM per transmittal
Fed State Relations Handbook - Rules
and Responsibilities OP:EX:CS:SCP Internal Use General - Potentially Dangerous
This IRM discusses the roles and responsi- Taxpayer
104.7 CH. 2 27676C Each This IRM contains procedures for Compli-
bilities of the FedState Coordinator.
05/1999 File IRM per transmittal ance employees to report assaults, threats,
Financial Products and Transactions and harassments. It also contains informa-
104.1 CH. 3 27692C Each Handbook - Organizations tion on how to safely work with taxpayers
06/1999 File IRM per transmittal This chapter discusses the organization of that have been designated by the Office of
Fed State Relations Handbook - the Financial Products and Transaction Employee Protection to be potentially dan-
program. This replaces IRM 4236, chapter gerous. Previously issued as IRM 5.1 CH.
Disclosure / Privacy / Security
700. OP:EX:CS:SCP Internal Use 3, catalog number has remained the same.
This IRM discusses the disclosure, privacy
S:C:CP:IE Internal Use
and security concerns related to the FedS-
tate program. OP:EX:CS:SCP Internal 104.7 CH. 3 27677N Each
5.1.4 27786Z Each
Use 07/2001 File IRM per transmittal
Financial Products and Transactions General Handbook - Jeopardy,
104.1 CH. 4 27693N Each Handbook - Case / Issue Referral Criteria Termination, Quick and Prompt
06/1999 File IRM per transmittal and FPT Reports Procedures Assessments
Fed State Relations Handbook - Tape This chapter discusses case/issue referral This IRM covers the procedures for Jeo-
Exchange Program criteria and procedures. This replaces 4236, pardy, Termination, and Quick and Prompt
This IRM discusses the tape exchange chapter 700. OP:EX:CS:SCP Internal Assessments. Previously issued as IRM
program. OP:EX:CS:SCP Internal Use Use 5.1 CH. 4, catalog number has remained
the same. S:C:CP:FP:T1 Internal Use
I-39
IRM
5.1.5 27787K Each 5.1.14 27794Z Each LEM 5.2 27829F Each
General - Balancing Civil and Criminal General - Collection Field Function Nonfilers
Cases Techniques and Other Assignments This LEM provides guidelines for working
This IRM provides procedures for balancing This IRM revision includes changes to titles nonfilers and Del Rets. Previously issued
the civil and criminal aspects of enforce- and functions to reflect the new organization as LEM 5 CH. 2, catalog number has re-
ment. Previously issued as IRM 5.1. CH. after the stand-up of the business operating mained the same. S:C:CP:FP:TI Internal
5, catalog number has remained the same. division. Previously issued as IRM 5.1 CH. Use This product may not be ordered by
S:C:CP:FP:TI Internal Use 14, catalog number has remained the same. the general public
S:C:CP:FP:CGP Internal Use
5.1.7 27788V Each 5.3.1 35466G Each
07/2001 File IRM per transmittal Entity Case Management Systems -
General - Government Agencies, Federal
General - Account Transfers, Entity Management Information System
Employees and Retirees, Military This IRM gives an overview of the Entity
Personnel & Department of Defense Adjustments, Payment Tracers, Credit
Transfers and Refunds Case Management System as well as the
Employees procedures for using this system. Previ-
This IRM provides instructions and guide- This IRM contains instructions for working
ously issued as IRM 5.3 CH. 1, catalog
lines for working accounts on government account transfers, adjustments, payment
agencies, federal employees and retirees, tracers, credit transfers and refunds. Previ-
S:C:CP:CW:CCS Internal Use
military personnel and DOD employees. ously issued as IRM 5.1 CH. 15, catalog
Previously issued as IRM 5.1 CH> 7, cata- number has remained the same. LEM 5.3 27831R Each
log number has remained the same. S:C:CP:FP:CGP Internal Use 07/2001 File IRM per transmittal
S:C:CP:FP:CGP Internal Use Balance Due Accounts
5.1.17 29420A Each This LEM provides guidelines for working
5.1.8 27789G Each 07/2001 File IRM per transmittal Balance Due (Bal Due) accounts. Previ-
08/2001 File IRM per transmittal General - Third Party Contacts ously issued as LEM 5 CH. 3, catalog
Collecting Process - Courtesy This IRM section provides guidelines on number has remained the same.
Investigations revenue officer contacts with third parties in S:C:CP:FP:TI Internal Use This product
This IRM provides instructions and guide- the determination of a tax liability or collec- may not be ordered by the general
lines for courtesy investigations compliance tibility of a tax liability. Previously issued as public
and any other function requesting an action
from another area. Previously issued as
mained the same. S:C:CP:FP:CGP Inter- 5.4.1 29629X Each
nal Use 05/2000 File IRM per transmittal
Collection Support Function Handbook -
mained the same. S:C:CP:FP:CRA Inter- LEM 5.1 27828U Each Remittance Processing
nal Use 07/2001 File IRM per transmittal This IRM chapter provides and overview of
Penalties the Collection Support function (CSF) and
5.1.9 35409L Each
This LEM provides guidelines for the as- the Remittance Processor Responsibilities.
10/2001 File IRM per transmittal S:C:CP:FP:TI Internal Use
sertion and computation of some of the
General Handbook - Collection Appeal
penalties commonly associated with col-
Rights 5.4.2 29630Y Each
lection cases. Previously issued as LEM 5
This provides IRM procedures for revenue CH. 1, catalog number has remained the 07/2001 File IRM per transmittal
officers on Collection Due Process Hearing same. S:C:CP:FP:TI Internal Use This Case Processing Handbook -
Rights and appeal rights under the Col- product may not be ordered by the gen- Adjustments, Payment Tracer and Credit
lection Appeals Program. eral public Transfers
S:C:CP:FP:CGP Internal Use This IRM provides the general guidelines for
5.2.1 35459R Each adjustments, payment tracer and credut
5.1.10 27790H Each 07/2001 File IRM per transmittal transfers for the Area Offices to follow.
01/2002 File IRM per transmittal Reports - Preparation and Processing of Previously issued as IRM 5.4 CH. 2, catalog
General Handbook - Taxpayer Contact Daily Reports number has remained the same.
This IRM provides procedures for revenue This IRM provides information and proce- S:C:CP:FP:TI Internal Use
officers dealing with documentation during dures for preparing and processing of daily
taxpayer contact. S:C:CP:FP:CGP Inter- reports. Previously issued as IRM 5.2 CH.
5.4.3 29631J Each
1, catalog number has remained the same. Case Processing Handbook - Clerical
S:C:CP:CW:CMIS Internal Use Procedures
5.1.11 27791S Each
07/2001 File IRM per transmittal This IRM provides and overview and the
5.2.2 35462O Each
general instructions for remote terminal re-
General - Delinquent Return Accounts 07/2001 File IRM per transmittal
This IRM provides instructions for investi- search and input operations. Previously is-
Reports - Collection Reports sued as IRM 5.4 CH. 3, catalog number has
gating and resoving delinquent return ac- This IRM provides instructions and guide- remained the same. S:C:CP:FP:TI Inter-
counts. Previously issued as IRM 5.1 CH. lines for Collection reports. Previously is- nal Use
11, catalog number remains the same. sued as IRM 5.2 CH. 2, catalog number has
S:C:CP:FP:N Internal Use remained the same. LEM 5.4 27832C Each
S:C:CP:CW:CMIS Internal Use 07/2001 File IRM per transmittal
5.1.12 27992F Each Other Field Investigations and
07/2001 File IRM per transmittal 5.2.4 35464K Each Techniques
General - Cases Requiring Special 01/2002 File IRM per transmittal This LEM provideds guidelines for other
Handling Reports - Collection Reports field investigations and techniques. Previ-
This IRM provides guidance for SB/SE re- Proviously IRM 5.2 Ch.4, catalog remains ously issued as LEM 5 CH. 4, catalog
venue officers. Previously issued as IRM the same. This IRM Assists employees in number has remained the same.
5.1 CH. 12, catalog number has remained understanding the data contained in Col- S:C:CP:FP:CRA Internal Use This prod-
the same. S:C:CP:FP:CGP Internal Use lection Reports. S:C:CP:CW:CMIS Inter- uct may not be ordered by the general
nal Use public
I-40
IRM
5.5.1 35478Y Each 5.5.7 35487J Each 5.7.3 35497F Each
Insolvencies, Decedent Estates and Insolvencies, Decedent Estates and Trust Fund Compliance Handbook -
Estate Taxes - Insolvencies, Decedent Estate Taxes - Collecting Delinquent Establishing Responsibility &
Estates and Estate Taxes Estate Tax Accounts Willfulness for TFRP
This IRM provides guidelines for revenue This IRM provides guidelines for revenue This section provides the instructions to re-
officers, Technical Support and Insolvency officers, Technical Support and Insolvency venue officers on establishing responsibility
Support employees for handling non-ban- Support employees guidelines for collecting and willfulness for the TFRP. Previously is-
kruptcy insolvency issues, decedent estates delinquent Estate Tax Accounts. Previously
sued as IRM 5.7 CH. 3, catalog number has
and estate tax liens. Previously issued as issued as IRM 5.5 CH. 7, catalog number
remained the same. S:C:CP:FP:E Inter-
IRM 5.5 CH. 1, catalog number remained has remained the same.
the same. S:C:CP:FP:TI Internal Use S:C:CP:FP:TI Internal Use nal Use
5.5.2 35479J Each 5.5.8 35488U Each 5.7.4 35498Q Each

Insolvencies, Decedent Estates and Insolvencies, Decedent Estates and Trust Fund Compliance Handbook -
Estate Taxes - Working (Non Bankruptcy Estate Taxes - Estate Tax Liens Investigation and Recommendation of
Cases This IRM provides guidelines for revenue Trust Fund
This IRM provides guidelines for revenue officers, technical support and insolvency This section provides the instructions to re-
officers, Technical Support and Insolvency support employees on processing estate venue officers for investigation and recom-
Support employees for handling Non-Ban- tax liens. Previously issued as IRM 5.5 CH. mendation of TFRP. Previously issued as
kruptcy Insolvency issues. Previously is- 8, catalog number has remained the same. IRM 5.7 CH. 4, catalog number has re-
sued as IRM 5.5 CH. 2, catalog number S:C:CP:FP:TI Internal Use mained the same. S:C:CP:FP:E Internal
remained the same. S:C:CP:FP:TI Inter- Use
nal Use LEM 5.5 27833N Each
07/2001 File IRM per transmittal 5.7.5 35499B Each
5.5.3 35481V Each Technical Support 07/2001 File IRM per transmittal
08/2001 File IRM per transmittal This LEM provides guidelines for cases Trust Fund Compliance Handbook -
Insolvencies, Decedent Estates and controlled by the Technical Support func- Collectibility Determination
Estate Taxes - Working Decedent Cases tion. Previously issued as LEM 5 CH. 5, This chapter provides instructions to re-
This IRM provides guidelines for revenue catalog number has remained the same.
venue officers for collectibility determi-
officers, Technical Support and Insolvency S:C:CP:FP:TI Internal Use This product
Support employees for handling Decedent nations for TFRP. Previously issued as
Cases. Previously issued as IRM 5.5 CH. public IRM 5.7 Chapter 5, catalog number re-
3, catalog number has remained the same. mained the same. S:C:CP:FP:E Internal
S:C:CP:FP:TI Internal Use 5.6.1 35489F Each Use
5.5.4 35483R Each Collaterals - Collateral Agreements and 5.7.6 35501C Each
08/2001 File IRM per transmittal Security Type Collateral 07/2001 File IRM per transmittal
Insolvencies, Decedent Estates and This IRM section provides instructions re- Trust Fund Complaince Handbook -
Estate Taxes - Collecting Actions on garding Collateral Agreements and Accept- Trust Fund Penalty Assessment Actions
Insolvency and Decedent Cases able Security Types for Collateral This section provides the instructions to re-
This IRM provides guidelines for revenue Agreements. S:C:CP:FP:TI Internal Use venue officers for trust fund penalty as-
officers, Technical Support and Insolvency sessment actions. Previously issued as IRM
support employees for collecting actions on 5.7 Chapter 6, catalog number has re-
Insolvency and Decedent Cases. Previously 5.6.2 35491R Each mained the same. S:C:CP:FP:E Internal
issued as IRM 5.5 CH. 4, catalog number 08/2001 File IRM per transmittal Use
has remained the same. Collaterals - Maintenance
S:C:CP:FP:TI Internal Use This IRM provides procedures and guid- 5.7.7 35502N Each
ance for service personnel to follow for 08/2001 File IRM per transmittal
5.5.5 35485N Each Maintaining Collateral. S:C:CP:FP:TI In- Trust Fund Compliance Handbook -
08/2001 File IRM per transmittal ternal Use Payment Application on Trust Fund
Insolvencies, Decedent Estates and
Estate Taxes - Processing Estate Tax 5.7.1 35495J Each Recovery Penalty SGML
Extensions of Time to Pay 07/2001 File IRM per transmittal This section provides the instructions to re-
This IRM provides guidelines for revenue Trust Fund Compliance Handbook - FTD venue officers for payment application for
officers and Technical Support and Insol- Alerts trust fund recovery penalty. Previously is-
vency Support employees guidelines for This IRM provides information in federal tax sued as IRM 5.7 CH. 7, catalog number has
processing Estate Tax Extensions of Time deposits alerts which identify taxpayers who remained the same. S:C:CP:FP:E Inter-
to Pay. Previously issued as IRM 5.5 CH. have fallen behind in their deposits and was nal Use
5, catalog number has remained the same. revised to reflect the new organizational
S:C:CP:FP:TI Internal Use changes. Previously issued as IRM 5.7 5.7.8 31077V Each
Chapter 1, catalog number remained the 01/2002 File IRM per transmittal
5.5.6 35486Y Each same. S:C:CP:FP:E Internal Use Trust Fund Compliance - In-Business
08/2001 File IRM per transmittal Repeater Trust Fund Taxpayer
Insolvencies, Decedent Estates and 5.7.2 35496U Each This IRM provides instructions and guide-
Estate Taxes - Estate Tax Installments 08/2001 File IRM per transmittal lines to revenue officers working accounts
This IRM provides guidelines for revenue Trust Fund Compliance Handbook - on in-business repeater trust fund taxpay-
officers, Technical Support and Insolvency Trust Fund Compliance ers. Previously issued as IRM 5.7 CH. 8,
Support employees guidelines for process- This IRM Section provides information on
ing Estate Tax Installments. Previously is- trust fund compliance. Previously issued
S:C:CP:FP:CGP Internal Use
sued as IRM 5.5 CH. 6, catalog number has as IRM 5.7 CH. 2, catalog number has re-
remained the same. S:C:CP:FP:TI Inter- mained the same. S:C:CP:FP:E Internal
nal Use Use
I-41
IRM
5.8.1 27839B Each 5.8.9 27849X Each 5.9 CH. 5 35564L Each
Offer in Compromise - Overview Offer in Compromise - Possible Actions Bankruptcy Handbook - Special
This IRM provides an overview of the OIC on Accepted Offers Procedures Opening Actions
process for SBSE Compliance employees. This IRM is for use by SBSE employees. This chapter contains information and in-
Previously issued as IRM 5.8 CH. 1, catalog Previously numbered as IRM 5.8 CH. 9, structions for Special Procedures function
catalog number has remained the same. to use for opening, controlling and monitor-
S:C:CP:CRA Internal Use ing bankruptcy cases. OP:CO:C:SP In-
S:C:CP:CRA Internal Use ternal Use
5.8.2 27841N Each
5.8.10 27853F Each
11/2001 File IRM per transmittal 5.9 CH. 6 35565W Each
11/2001 File IRM per transmittal Offer in Compromise - Special Case 02/1999 File IRM per transmittal
Offer in Compromise - Offer Receipts Processing Bankruptcy Handbook - Proof of Claim
This IRM provides information regarding the This IRM is for use by SBSE employees. Preparation
jurisdictional responsibility of offers. Previ- Previously issued as IRM 5.8 CH. 10, cata- This chapter contains information and in-
uosly issued as IRM 5.8 Chapter 2, catalog log number has remained the same. structions for Special Procedures Function
number has remained the same. S:C:CP:CRA Internal Use to use when researching, computing, pre-
S:C:CP:CRA Internal Use paring and filing proofs of claim forban-
5.8.11 28904V Each kruptcy proceedings.
5.8.3 27842Y Each 11/2001 File IRM per transmittal OP:CO:C:SP Internal Use
11/2001 File IRM per transmittal Offer in Compromise - Effective Tax
Offer in Compromise - Processability Administration 5.9 CH. 7 35566H Each
This IRM is for use by SBSE employees. 02/1999 File IRM per transmittal
This IRM is for use by SBSE Compliance
Previously issued as IRM 5.8 CH. 11, cata- Bankruptcy Handbook - Bankruptcy
employees. Previously issued as IRM 5.8 Processing
CH. 3, catalog number has remained the log number has remained the same.
S:C:CP:CRA Internal Use This chapter contains information and in-
same. S:C:CP:CRA Internal Use structions for Special Procedures function
5.8.12 33096W Each to use when processing text previously
5.8.4 27843J Each contained in IRM 57(13) and exhibits con-
11/2001 File IRM per transmittal tained in IRM 5700. OP:CO:C:SP Internal
Offer In Compromise - Independent
Offer in Compromise - Investigation Administrative Review Use
This IRM is for use by SBSE Compliance This IRM is for use by SB/SE employees
employees. Previously issued as IRM 5.8 and provides procedures for Collection em- 5.9 CH. 8 35567S Each
CH. 4, catalog number has remained the ployee on processing and investigating Of- 02/1999 File IRM per transmittal
same. S:C:CP:CRA Internal Use Bankruptcy Handbook - Adjustment of a
fers in Compromise.
Municipal Debt
S:C:CP:CRA Internal Use
5.8.5 27844U Each This chapter provides a brief introduction to
11/2001 File IRM per transmittal 5.9 CH. 1 35560T Each Chapter 9 Municipal Bankruptcy proce-
Offer in Compromise - Financial 02/1999 File IRM per transmittal drues. OP:CO:C:SP Internal Use
Analysis Bankruptcy Handbook - General
Information on Bankruptcies
5.9 CH. 9 35568D Each
This IRM provides instructions for verifying 02/1999 File IRM per transmittal
and analyzing the taxpayer's financial con- This chapter provides general information Bankruptcy Handbook - Bankruptcy
dition. Previously issued as IRM 5.8 on bankruptcies. OP:CO:C:SP Internal Case Processing
Chapter 5, catalog numnber has remained Use This chapter provides information and in-
the same. S:C:CP:CRA Internal Use structions for controlling, reviewing, moni-
5.9 CH. 2 35561E Each
toring and processing chapter 11
5.8.6 27846Q Each 02/1999 File IRM per transmittal
Bankruptcy cases. OP:CO:C:SP Internal
Bankruptcy Handbook - Delinquent Use
Account Processing
Offer in Compromise - Collateral This chapter contains general processing
Agreements 5.9 CH. 10 35569O Each
instructions for all Collection and Customer 02/1999 File IRM per transmittal
This IRM is for use by SBSE employees. Service employees who encounter bank- Bankruptcy Handbook - Bankruptcy
Previously issued as IRM 5.8 CH. 6, catalog ruptcy situations in the performance of their Case Processing
number has remained the same. normal duties. OP:CO:C:SP Internal Use This chapter provides information and in-
S:C:CP:CRA Internal Use struction for controlling, reviewing, monitor-
ing and processing Chapter 12 Bankruptcy.
5.8.7 27847B Each 5.9 CH. 3 35562P Each OP:CO:C:SP Internal Use
Offer in Compromise - Return, Bankruptcy Handbook - Introduction to 5.9 CH. 11 35570P Each
Terminate, Withdraw and Reject the Bankruptcy Code (Title 11) 02/1999 File IRM per transmittal
Processing This chapter defines the role of the legal Bankruptcy Handbook - Bankruptcy
This IRM is for use by SBSE employees. and technical personnel involved in proc- Case Processing
Previously issued as IRM 5.8 CH. 7, catalog essing bankruptcies and explains the Ban- This chapter provides information and in-
number has remained the same. kruptcy Code that impact most frequently structions for controlling, reviewing, moni-
on the IRS. OP:CO:C:SP Internal Use toring and processing chapter 13
S:C:CP:CRA Internal Use
bankruptcies. OP:CO:C:SP Internal Use
5.8.8 27848M Each
5.9 CH. 4 35563A Each
Offer in Compromise - Acceptance
Bankruptcy Handbook - Subjects 5.9 CH. 12 35571A Each
Common to All Bankruptcies 02/1999 File IRM per transmittal
Processing This chapter contains information and in- Bankruptcy Handbook - Closing Actions
This IRM is for use by SBSE employees. structions common to most or all bankruptcy This chapter provides information and in-
Previously numbered as IRM 5.8 CH. 8, proceedings filed under the various chap- structions for performing case closing ac-
catalog number has remained the same. ters of the bankruptcy code. tions under a variety of bankruptcy
S:C:CP:CRA Internal Use OP:CO:C:SP Internal Use conditions. OP:CO:C:SP Internal Use
I-42
IRM
5.9 CH. 13 35572L Each 5.10.7 35407P Each 5.12.1 35750Z Each
Bankruptcy Handbook - Payment Seizure and Sale - Acquired Property Federal Tax Liens - Lien Filing
Application and Property Redeemed by the United Requirements
This chapter provides information and in- States This IRM provides instructions and require-
structions for application of payments or This IRM contains the instructions for ac- ments on issuing Federal Tax Liens. Previ-
credits received while the debtor is in ban- quired property and property redeemed by ously issued as IRM 5.12 CH. 1, catalog
kruptcy. OP:CO:C:SP Internal Use the United States. Previously issued as IRM number has remained the same.
S:C:CP:FP:TI Internal Use
5.10.1 35401B Each the same. S:C:CP:FP:E Internal Use
5.11.1 35743K Each
5.12.2 35751K Each
Seizure and Sale - Pre-Seizure 07/2001 File IRM per transmittal
Considerations Notice of Levy - Background, Pre-Levy Federal Tax Liens - Certificates Relating
This IRM contains guidelines and in- Actions & Restrictions on Levy to Liens
structions for pre-seizure considerations. This IRM contains instructions for revenue This revises IRM 5.12.2, Certificates Relat-
Previously issued as IRM 5.10 CH. 1, cata- officers about steps to take before issuing ing to Liens to reflect the new numbering
log number has remained the same. notices of levy and restrictions on levy. system and IRS organizational name and
S:C:CP:FP:E Internal Use S:C:CP:FP:E Internal Use title changes. Previously issued as IRM
5.10.2 35402M Each 5.11.2 35744V Each the same. S:C:CP:FP:TI Internal Use
Seizure and Sale - Securing Approval for Notice of Levy - Serving Levies, 5.12.3 35752V Each
Seizure Actions and Post-Approval Releasing Levies & Returning Property 08/2001 File IRM per transmittal
Actions This IRM contains instructions for revenue Federal Tax Liens Handbook - Appeals
This IRM contains the instructions for Se- officers about serving notices of levy, re- Process and Claims for Damages
cureing Approval for Seizure Actions and leasing levies, and returning levied prop- This IRM provides guidance to employees
Post-Approval Actions. Previously issued erty. S:C:CP:FP Internal Use on the appeals process, both the Collection
as IRM 5.10 CH. 2, catalog number has Appeals Program (CAP) and the Collection
remained the same. S:C:CP:FP:E Inter-
5.11.3 35746R Each
Due Process (CDP). Previously issued as
nal Use IRM 5.12 CH. 3, catalog number has re-
Notice of Levy - Jeopardy Levy without
a Jeopardy Assessment mained the same. S:C:CP:FP:T1 Internal
5.10.3 35403X Each Use
This IRM contains instructions for revenue
officers concerning jeopardy levies when
Seizure and Sale - Conducting the
there is no jeopardy assessment.
5.12.4 35753G Each
Seizure S:C:CP:FP Internal Use 07/2001 File IRM per transmittal
This IRM contains the instructions for con- Federal Tax Liens - Judicial/Nonjudicial
ducting the seizure. Previously issued as 5.11.4 35747C Each Foreclosures
IRM 5.10 CH. 3, catalog number has re- 07/2001 File IRM per transmittal This revises IRM 5.12.4, Judicial and Non-
mained the same. S:C:CP:FP:E Internal Notice of Levy - Bank Levies Judicial Foreclosures to reflect the new
Use This IRM contains instructions for revenue numbering system and IRS organizational
officers about issuing bank levies. name and title changes. It provides proce-
5.10.4 35404I Each S:C:CP:FP Internal Use dures for processing judicial and non-judi-
02/2002 File IRM per transmittal cial foreclosures actions. Previously issued
Seizure and Sale - Actions Prior to Sale 5.11.5 35748N Each as IRM 5.12 CH. 4, catalog number has
This IRM contains the instructions for ac- 07/2001 File IRM per transmittal remained the same. S:C:CP:FP:TI Inter-
tions prior to sale. Previously issued as IRM Notice of Levy - Levy on Wages, Salary,
nal Use
5.10 CH. 4, catalog number has remained & Other Income
the same. S:C:CP:FP:E Internal Use This IRM contains instructions for revenue 5.12.5 35754R Each
officers about issuing levies on wages, sal- 07/2001 File IRM per transmittal
5.10.5 35405T Each ary and other income. S:C:CP:FP Internal
Federal Tax Liens - Redemptions
02/2002 File IRM per transmittal Use
This revises IRM 5.13.5, Redemptions to
Seizure and Sale - Sale Procedures reflect the new numbering system and IRS
This IRM contains the instructions for sale
5.11.6 35749Y Each
08/2001 File IRM per transmittal name and title changes. It provides proce-
procedures. Previously issued as IRM 5.10 Notice of Levy - Notice of Levy in Special dures for redeeming property encumbered
CH. 5, catalog number has remained the Cases by a lien. Previously issued as IRM 5.12
same. S:C:CP:FP:E Internal Use IRM 5.11.6 contains instructions for re- CH. 5, catalog number has remained the
venue officers about notices of levy that are same. S:C:CP:FP:TI Internal Use
5.10.6 35406E Each not covered in other Chapters of this
02/2002 File IRM per transmittal Handbook. S:C:CP:FP:E Internal Use 5.13.1 35467R Each
Seizure and Sale - Post Sale Actions and 07/2001 File IRM per transmittal
Responsibilities of Technical Support 5.11.7 30480M Each Collection Quality Measurement - CQMS
This IRM contains the instructions for post 08/2001 File IRM per transmittal Administrative Guidelines
sale actions and responsibilities of technical Notice of Levy - Automated Levy The IRM provides background information,
support. Previously issued as IRM 5.10 Programs procedures and guidelines for the central-
CH. 6, catalog number has remained the IRM 5.11.7, Notice of Levy, Automated Levy ized Collection Quality Measurement Sys-
same. S:C:CP:FP:E Internal Use Programs provides background, proce- tem (CQMS) to Revenue Officers.
dures, and exhibits for the automated levy
programs, including State Income Tax Levy
log number has remained the same.
Program (SITLP) and the Federal Payment
S:CR:PE Internal Use
Levy Program (FPLP). S:C:CP:FP:E In-
ternal Use
I-43
IRM
5.13.2 35469N Each 5.14.3 28505C Each 5.14.9 28511G Each
Collection Quality Measurement - Installment Agreements - Installment Agreements - Monitoring
Revenue Officer CQMS Documentation Multi-Functional Installment Agreement Levy Payments / General
Guidelines Authority This IRM covers the procedures for Install-
The IRM provides information on Collection This IRM provides procedures for Multi- ment Agreements Monitoring Non-Install-
Quality Measurement System (CQMS) do- Functional Installment Agreement Authority. ment Agreement levy payments. It is
cumentation guidelines to Revenue Offi- It is primarily intended for resolving balance primarily intended for use when resolving
cers. Previously issued as IRM 5.13 CH. 2, due accounts. Previously issued as IRM
balance due accounts. Previously issued
catalog number has remained the same. 5.14 CH. 3, catalog number has remained
as IRM5.14 CH. 9, catalog number has re-
S:SR:PE Internal Use the same. S:C:CP:FP:CRA Internal Use
mained the same. S:C:CP:FP:CRA Inter-
5.13.3 35470O Each nal Use
Collection Quality Measurement - CQMS 07/2001 File IRM per transmittal 5.15.1 29227X Each
Installment Agreements - BMF 07/2001 File IRM per transmittal
Reviewer Requirements
This IRM provides information on required Installment Agreements Financial Analysis - Financial Analysis
guidelines and procedures for Revenue Of- This IRM covers the procedures for Busi- Handbook
ficers Reviewers to follow when reviewing ness (BMF) Installment Agreements. Previ- This IRM provides information and proce-
Collection Quality Measurement System ously issued as IRM 5.14 CH. 4, catalog dures for conducting a financial analysis to
(CQMS). Previously issued as IRM 5.13 number has remained the same. determine the appropriate form of case re-
CH. 3, catalog number has remained the S:C:CP:FP:CRA Internal Use solution. Previously issued as IRM 5.15 CH.
same. S:SP:PE Internal Use 1, catalog number has remained the same.
5.14.5 28507Y Each The (07-2001) version was reprinted due to
5.13.4 29930B Each 07/2001 File IRM per transmittal a missing table in Exhibit 10, the new ver-
07/2001 File IRM per transmittal Installment Agreements - Monitoring of
sion contains the table.
Collection Quality Measurement - Offer Installment Agreements
S:C:CP:FP:CRA Internal Use
in Compromise/Collection Quality This IRM provides procedures and guide-
Measurement System Documentation lines for monitoring most installment agree- 5.16.1 29751C Each
Guidelines ments for timely payments on accounts, as
This IRM provides Collection Quality Meas- well as to determine where the taxpayer
Currently Not Collectible - Overview
urement System (CQMS) documentation remains in compliance with the current fill-
ing and paying requirements. Previously is- This IRM provides procedures for working
guidelines. Previously issued as IRM 5.13 currently not collectible cases. It is used by
CH. 4, catalog number has remained the SB/SE Compliance employees. Previously
same. S:SP:PE Internal Use issued as IRS 5.16 CH. 1, catalog number
5.13.5 29931M Each
5.14.6 28508J Each S:C:CP:FP:CRA Internal Use
Collection Quality Measurement - Offer 5.17.1 30793S Each
Installment Agreements - Approval,
in Compromise/Collection Quality 08/2001 File IRM per transmittal
Independent Administrative Review,
Measurement System Reviewer's
Appeals, and Disposition of Documents Legal Reference Guide for Revenue
Requirements This IRM provides procedures and guide- Officers - General Information
This IRM provides guidelines and proce- lines approval of installment agreements, IRM 5.17.1, Legal Reference Guide for Re-
dures for reviewers to follow when review- including the level of approval of authority
ing Collection Quality Measurement System venue Officers, Chapter 17, Section 1,
necessary for different types of agreements. General Information provides revenue offi-
(CQMS) Offer in Compromise Cases. Pre- Previously issued as IRM 5.14 CH. 6, cata-
viously issued as IRM 5.13 CH. 5, catalog cers with the fundamentals of legal know-
log number has remained the same. ledge needed in their daily activities.
number has remained the same. S:C:CP:FP:CRA Internal Use
S:SR:PE Internal Use Previously issued as IRM 5.17 CH. 1, cata-
5.14.7 28509U Each log number has remained the same.
5.14.1 28331W Each 07/2001 File IRM per transmittal S:C:CP:FP:T Internal Use
08/2001 File IRM per transmittal Installment Agreements - Payroll
Installment Agreements - Securing Deduction Agreements and Direct Debit 5.17.2 57343S Each
Installment Agreements Installment Agreements 08/2001 File IRM per transmittal
This IRM provides procedures and guide- This IRM provides procedures and guide- Legal Reference Guide for Revenue
lines whereby the IRS allows taxpayers to lines for processing payroll deductions Officers - Federal Tax Liens
pay liabilities over time. Previously issued agreements and direct debit installment. IRM 5.17.2, Legal Reference Guide for Re-
as IRM 5.14 CH. 1, catalog number has Previously issued as IRM 5.14 CH. 7, cata- venue Officers, Chapter 17, Section 2,
remained the same. S:C:CP:FP:CRA In- log number has remained the same. Federal Tax Liens provides revenue officers
ternal Use S:C:CP:FP:CRA Internal Use with procedures for perfecting a federal tax
lien and outlines the major issued regarding
5.14.2 28504R Each 5.14.8 28510V Each the types of property subject to the federal
07/2001 File IRM per transmittal 07/2001 File IRM per transmittal tax lien. It also outlines procedures for the
Installment Agreements - Streamlined Installment Agreements - Defaulted release of the federal tax lien. Previously
and Guaranteed Installment Agreements Installment Agreements, Terminated issued as IRM 5.17 CH. 2, catalog number
and Extensions of Time to Pay Agreements and Appeals of Defaulted
This IRM covers the procedures for Install- has remained the same.
and Terminated Ins
ment Agreements - Streamlined and Guar- S:C:CP:FP:T Internal Use
This IRM covers the procedures for De-
anteed Installment Agreements and faulted Installment Agreements, Terminated
extensions to pay. Previously issued as IRM Agreements and the related appeals proc-
5.14 CH. 2, catalog number has remained ess. Previously issued as IRM 5.14 CH. 8,
the same. S:C:CP:FP:CRA Internal Use catalog number has remained the same.
I-44
IRM
5.17.3 57344D Each 5.17.8 57347K Each 5.17.12 30756P Each
Legal Reference Guide for Revenue Legal Reference Guide for Revenue Legal Reference Guide for Revenue
Officers - Levy and Sale Officers - General Provisions of Officers - Investigations and Reports
IRM 5.17.3, Legal Reference Guide for Re- Bankruptcy IRM 5.17.12, Legal Guide for Revenue Of-
venue Officers, Chapter 17, Section 3, pro- This IRM contains information , instructions ficers, Chapter 17, Section 12, Investi-
vides revenue officers with procedures for and references concerning bankruptcy gations and Reports, illustrates the type of
instituting levy and sale to enforce a federal cases and proceedings. It also explains the investigation to be performed upon receipt
tax lien. Previously issued as IRM 5.17 CH. provisions and concepts of bankruptcy law of an account for collection which may re-
3, catalog number has remained the same. that generally apply to all bankruptcy cases. quire a legal proceeding to assist in the
S:C:CP:FP:T Internal Use Previously issued as IRM 5.17 CH. 8, cata- collection of the account and the type of
log number has remained the same. report to be prepared. It is designed to aid
5.17.4 30752X Each S:C:CP:FP:T Internal Use the revenue officer in securing all the nec-
08/2001 File IRM per transmittal essary facts by obtaining testimony and
Legal Reference Guide for Revenue 5.17.9 57348V Each documentary evidence. Previously issued
Officers - Suits by the United States 08/2001 File IRM per transmittal as IRM 5.17 CH. 12, catalog number has
IRM 5.17.4,Legal Reference Guide for Re- Legal Reference Guide for Revenue remained the same. S:C:CP:FP:T Internal
venue Officers, Chapter 17, Section 4, pro- Officers - Chapter 7 Bankruptcy Use
vides revenue officers with the procedures (Liquidation)
for instituting and carrying out a lawsuit and This IRM provides legal guidance to re- 5.17.13 57351S Each
some of the most common types of lawsuits venue officers on Chapter 7 bankruptcies 08/2001 File IRM per transmittal
commenced by the United States for ef- and explains the provisions and concepts Legal Reference Guide for Revenue
fecting or assisting in the collection of taxes. of bankruptcy law that are unique to Chap- Officers - Insolvency and Decedents'
Previously issued as IRM 5.17 CH. 4, cata- ter 7. Previously issued as IRM 5.17 CH. Estates
log number has remained the same. 9, catalog number has remained the same. IRM 5.17.13, Legal Reference Guide for
S:C:CP:FP:T Internal Use S:C:CP:FP:T Internal Use Revenue Officers, Chapter 17, Section 13,
Insolvencies and Decedents' Estates, pro-
5.17.5 57346Z Each 5.17.10 57349G Each vides guidance on collecting tax liabilities in
08/2001 File IRM per transmittal 08/2001 File IRM per transmittal cases of insolvency proceedings. Previ-
Legal Reference Guide for Revenue Legal Reference Guide for Revenue ously issued as IRM 5.17 CH. 13, catalog
Officers - Suits Against the United States Officers - Bankruptcy (Reorganization) number has remained the same.
IRM 5.17.5, Legal Reference Guide for Re- IRM 5.17.10, Legal Reference Guide for S:C:CP:FP:T Internal Use
venue Officers, Chapter 17, Section 5, pro- Revenue Officers, Chapter 17, Section 10,
vides guidance on the principal types of Chapter 11, Bankruptcy (Reorganization), 5.17.14 57352D Each
judicial actions against the United States contains information about the basic pur- 08/2001 File IRM per transmittal
which revenue officers may encounter. pose and procedural workings of a Chapter Legal Reference Guide for Revenue
Previously issued as IRM 5.17 CH. 5, cata- 11 bankruptcy case, explains the ways in Officers - Fraudulent Conveyances and
log number has remained the same. which a Chapter 11 bankruptcy case is dif- Transferee Liability
S:C:CP:FP:T Internal Use ferent from a bankruptcy case brought un- IRM 5.17.14, Legal Guide for Revenue Of-
der other chapters of the Bankruptcy Code. ficers, Chapter 17, Section 14, Fraudulent
5.17.6 30754T Each Previously issued as IRM 5.17 CH. 10, cat- Conveyances and Transferee Liability, pro-
08/2001 File IRM per transmittal alog number has remained the same. vides guidance on the two methods the
Legal Reference Guide for Revenue S:C:CP:FP:T Internal Use United States can use to collect an unpaid
Officers - Summonses tax liability where a taxpayer (the "transfe-
IRM 5.17.6, Legal Guide for Revenue Offi- 5.17.11 57350H Each ror") has transferred property to a third party
cers, Chapter 17 Section 6 provides re- 08/2001 File IRM per transmittal (the "transferee") prior to or after the as-
venue officers basic legal concepts Legal Reference Guide for Revenue sessment of the tax. Previously issued as
governing the use and enforcement of ad- Officers - Chapter 13 Bankruptcy IRM 5.17 CH. 14, catalog number has re-
ministrative summonses. Previously issued (Individuals with Regular Income) mained the same. S:C:CP:FP:T Internal
as IRM 5.17 CH. 6, catalog number has IRM 5.17.11, Legal Guide for Revenue Of- Use
remained the same. S:C:CP:FP:T Internal ficers, Chapter 17, Section 11, Chapter 13
Use Bankruptcy (Individuals with Regular In- 5.18.1 36854C Each
come), contains information about the pro- 01/2002 File IRM per transmittal
5.17.7 30755E Each visions and concepts of bankruptcy law that Liability Determination - Automated
08/2001 File IRM per transmittal are unique to Chapter 13. It alsobriefly dis- Substitute for Return (ASFR) Program
Legal Reference Guide for Revenue cusses Chapter 12. Previously issued as This IRM contains instructions for the ser-
Officers - Liability of Third Parties for IRM 5.17 CH. 11, catalog number has re- vice center employees for the ASFR pro-
Unpaid Employment Taxes mained the same. S:C:CP:FP:T Internal gram. Previously issued as IRM 21.8.2,
IRM 5.17.7, Legal Reference Guide for Re- Use catalog number remains the same.
venue Officers, Chapter 17, Section 7, Li- S:C:CP:FP:RD Internal Use
ability of Third Parties for Unpaid
Employment Taxes provides revenue offi- LEM 5.18.1 32523M Each
cers with legal guidance on the use of the 01/2002 File IRM per transmittal
Trust Fund Recovery Penalty. Previously Liability Determination
issued as IRM 5.17 CH. 7, catalog number This LEM contains the Official Use Only in-
has remained the same. formation from IRM 5.18.1. This LEM for
S:C:CP:FP:T Internal Use use by service center employees for the
ASFR program. W:CP:CO:R:RS Internal
Use This product may not be ordered by
the general public
I-45
IRM
5.18.2 36855N Each 5.19.3 36862C Each LEM 5.19.6 32529A Each
Liability Determination - Business Liability Collection - Backup Withholding ACS Support
Returns IRC 6020(b) Processing Program This IRM provides procedures for process-
This IRM is used by SB/SE employees in This IRM provides instructions and guide- ing work from the Automated Collection
Compliance who process 6020(b) returns. lines for Customer Service personnel to re- System. To be used in conjunction with IRM
Previously issued as IRM 21.8.3, catalog spond to backup withholding taxpayer 5.19.6. S:C:CP:FP:CCC Internal Use
number has remained the same. inquiries. Previously issued as IRM 21.9.3, This product may not be ordered by the
catalog number has remained the same. general public
S:C:CP:FP:RD Internal Use
W:CP:CO:P:RS Internal Use
LEM 5.18.2 32516X Each
5.19.7 36866U Each
LEM 5.19.3 32502J Each 10/2001 File IRM per transmittal
10/2001 File IRM per transmittal Liability Collection - Service Center
Business Returns IRC 6020(b) Collection Programs
Processing Backup Withholding Program
This LEM contains the OUO information for This IRM provides procedures for the Ser-
This Law Enforcement Manual is used by vice Center processing of Trust Fund Re-
SB/Se employees in Service Center com- the Backup Withholding Program and
covery Penalty cases and processing of
pliance who process 6020(b) returns. This should be used in conjunciton with IRM
accepted offers in compromise. Previously
LEM contains official use only information 5.19.3. W:CP:CO:P:RS Internal Use This
issued as IRM 21.9.7, catalog number has
and is the companion item to IRM 5.18.2. product may not be ordered by the gen-
remained the same. S:C:CP:FP:CCC In-
S:C:CP:FP:RD Internal Use This product eral public ternal Use
may not be ordered by the general 5.19.4 36863N Each
public LEM 5.19.7 32527E Each
Liability Collection - Enforcement
5.19.1 36860G Each LEM Liability Collection
Actions This IRM provides the procedures for W&I
This IRM provides processing instructions and SB/SE Compliance employees who
Liability Collection - Balance Due
for Automated Collection System (ACS) call process Collection Programs.
This IRM contains procedures for working
sites and toll-free operations regarding ACS S:C:CP:FP:CCC Internal Use This prod-
balance due notice responses for can't pay,
use of liens and levies. Previously issued uct may not be ordered by the general
won't pay and will pay later. Previously is- as IRM 21.9.4, catalog number has republic
sued as IRM 21.9.1, catalog number has mained the same. S:C:CP:FP:CCC Inter-
remained the same. nal Use 5.19.8 28018A Each
W:CP:FPC:SCCB Internal Use This pro- 08/2001 File IRM per transmittal
duct may not be ordered by the general LEM 5.19.4 32531M Each Collection Appeal Rights - Collection
public 08/2001 File IRM per transmittal Appeal Rights
Enforcement Actions This IRM is used by ACS Call Sites and
LEM 5.19.1 32514B Each This IRM contains the official use only in- SCCB to process collection due process
10/2001 File IRM per transmittal formation on dollar criteria used by Auto- requests. Previously issued as IRM 21.9.8,
Liability Collection - Balance Due mated Collection System (ACS) call sites. catalog number has remained the same.
LEM 5.19.1 contains the official use only To be used in conjunction with IRM 5.19.4. S:C:CP:FP:CCC Internal Use
information from IRM 5.19.1, Balance Due. S:C:CP:FP:CCC Internal Use This prod-
W:CP:CO:P:RS Internal Use This product may not be ordered by the general 5.19.9 30604M Each
uct may not be ordered by the general public 08/2001 File IRM per transmittal
public Liability Collection - Automated Levy
5.19.5 36864Y Each Programs
5.19.2 36861R Each 08/2001 File IRM per transmittal This IRM provides an overview and proce-
09/2001 File IRM per transmittal Liability Collection - ACS Inventory dures related to the Automated Levy Pro-
Liability Collection - Return Delinquency This IRM provides organizational informa- grams. These automated programs are the
This IRM contains information for working tion and processing instructions for Auto- State Income Tax Levy Program (SITLP),
Returns Delinquency Responses. Used by mated Collection System (ACS) call sites. the Federal Payment Levy Program (FPLP),
employees in Compliance Services Col- Previously issued as IRM 21.9.5, catalog and the Alaska Permanent Fund Dividend
Program (AKPFD). W:CP:CO:P:RA Inter-
lection Operations, ACS, ASFR/6020B, number remains the same.
nal Use
Area Offices, CAS, who process Return S:C:CP:FP:CCC Internal Use
Delinquency Responses. LEM 5.19.9 32506B Each
S:C:CP:FP:RD Internal Use LEM 5.19.5 32534T Each
Automated Levy Programs
LEM 5.19.2 32515M Each ACS Inventory
This LEM contains OUO material as it re-
09/2001 File IRM per transmittal This IRM provides official use only dollar lates to the Automated Levy Programs.
Law Enforcement Manual - Return criteria used by ACS call sites. To be used LEM for use by Automated Collection Sys-
Delinquency in conjunction with IRM 5.19.5. tem (ACS) employees. To be used in con-
This LEM contains information for working S:C:CP:FP:CCC Internal Use This prod- junction with IRM 5.19.9.
Return Delinquency Responses and has uct may not be ordered by the general S:C:CP:FP:CCC Internal Use This prod-
been created to hold the Official Use Only public uct may not be ordered by the general
information from the IRM 5.19.2 for Return public
Delinquencies. S:C:CP:FP:RD Internal
5.19.6 36865J Each
08/2001 File IRM per transmittal 105.3 CH. 1 27557U Each
Liability Collection - ACS Support 05/1999 File IRM per transmittal
the general public
This IRM provides procedures for process- Locating Taxpayers - National, Regional
ing work from the Automated Collection and District Responsibilities
System (ACS). Previously issued as IRM This chapter outlines national, regional and
21.9.6, catalog number has remained the district responsibilities. OP:CO:C:FP In-
same. S:C:CP:FP:CCC Internal Use ternal Use
I-46
IRM
105.3 CH. 2 27558F Each 7.2.1 28391Y Each 7.3.1 CH. 5 36063F Each
Locating Taxpayers - Locator Sources TE/GE Closing Agreements - Director, EP/EO Support and Processing Function
This chapter contains information on locator Employee Plans, TE/GE Closing Handbook - AIMS Special Processing
sources. OP:CO:C:FP Internal Use Agreements Procedures
This material was previously issued in IRM This IRM Handbook chapter provides gen-
105.3 CH. 3 27561C Each
7.9.5. This IRM provides guidelines for eral instructions for AIMS as it relates to
05/1999 File IRM per transmittal EP/EOand the procedures for processing
Locating Taxpayers - Collection Field closing agreements originating in TE/GE.
the more complex EP/EO Examination and
function T:EP:RA:VC Internal Use
Appeals cases. OP:E:FS Internal Use
This chapter provides guidelines for the
collection field function use of locator 7.2.2 36112P Each
7.3.1 CH. 6 36064Q Each
sources. OP:CO:C:FP Internal Use 03/2002 File IRM per transmittal 04/1999 File IRM per transmittal
Employee Plans Compliance Resolution EP/EO Support and Processing Function
6.410.1 32678W Each System (EPCRS) - Repeat Handbook - Closures to Appeals
10/2001 File IRM per transmittal This IRM provides guidelines for Employee This IRM Handbook chapter provides
Learning and Education - Learning and Plans specialist on the Employee Plans guidelines for processing cases closed by
Education Policy compliance programs under the umbrella the Office of Appeals and processing re-
This IRM provides policy and authorities EPCRS. Previously issued as IRM 7.9.2, quest for returns and other documents re-
relating to the modernized Learning and catalog number has remained the same. ceived from the Appeals Office.
Education organizational structure and mis- T:EP:RA:VC Internal Use OP:E:FS Internal Use
sion. It addresses the training and educa-
tion requirements and responsibilities, 7.3.1 36017R Each 7.3.1 CH. 7 36065B Each
technology and research activities, and 03/1999 File IRM per transmittal 04/1999 File IRM per transmittal
provides broad guidance to the Servicewide Field Systems Procedures - Introduction EP/EO Support and Processing Function
education community in the development This IRM provides an introduction and de- Handbook - Manual Refunds, Quick and
and delivery of training. This information Jeopardy Assessments
scription of the new manual 7.3.
was previously found in IRMs 0.410.1 This IRM Handbook chapter provides
OP:E:FS Internal Use
through 0.410.4. N:ADC:H:E:P:PS Inter- guidelines for issuing manual refunds and
nal Use processing quick and jeopardy assess-
7.3.1 CH. 1 36021Z Each
ments. OP:E:FS Internal Use
6.410.2 34072W Each 04/1999 File IRM per transmittal
04/2002 File IRM per transmittal EP/EO Support and Processing Function 7.3.1 CH. 8 36066M Each
Learning and Education - Selection of Handbook - Overview 04/1999 File IRM per transmittal
Locations and Facilities for IRS Off-Site This IRM chapter provides general in- EP/EO Support and Processing Function
Training structions for EP/EO Support and Process- Handbook - Employment Tax
This IRM provides policy and guidance on ing Function and EP/EO Technical Adjustment Procedures
the selection of locations and facilities for Screening Function responsibilities. It also This IRM Handbook chapter provides
IRS training activities. It establishes a Ser- covers procedural problems and security for guidelines for processing adjustments in-
vice goal of limiting the use of non-Govern- Terminal Operations. OP:E:FS Internal volving employment taxes. OP:E:FS In-
ment facilities, and Government facilities Use ternal Use
outside of the metropolitan area of the IRS
host office. This manual ensures that the 7.3.1 CH. 2 36022K Each 7.3.1 CH. 9 36067X Each
use of these facilities, when necessary, is 04/1999 File IRM per transmittal 04/1999 File IRM per transmittal
not brought into question and avoids abuse, EP/EO Support and Processing Function EP/EO Support and Processing Function
or the appearance of abuse. This IRM is to Handbook - Terminal Operations and Handbook - Miscellaneous Adjustments
be used by the Servicewide education and Credit Transfers
Use of Forms
community involved in the development and This IRM Handbook chapter provides
This IRM Handbook chapter provides gen-
delivery of training. N:ADC:H:E:P:PS In- guidelines for the use and preparation of the
ternal Use eral instructions for terminal research and various forms required for Master File and
use of forms to process, update, correct and Non-Master File miscellaneous adjustments
6.451.1 30095H Each reference accounts on AIMS. and credit transfers. OP:E:FS Internal
03/2002 File IRM per transmittal OP:E:FS Internal Use Use
Employee Performance and Utilization /
Awards and Recognition - Policies, 7.3.1 CH. 3 36061J Each 7.3.1 CH. 10 36068I Each
Authorities, Categories, and Approvals 04/1999 File IRM per transmittal 12/1999 File IRM per transmittal
This IRM sets forth the policy and guidance EP/EO Support and Processing Function EP/EO Support and Processing Function
for employee awards and recognition within Handbook - Processing EO/AIMS Handbook - Interest and Penalties
the IRS. Previously issued as IRM 0.4.5, Closings This IRM Handbook chapter provides in-
catalog number has remained the same. This IRM text provides juidelines for proc- structions on computing interest, both nor-
N:ADC:H:P:P Internal Use essing EO/AIMS closings, and includes as- mal and restricted, and penalties. It also
sembly of cases files for terminal input and includes RRA provisions that deal with in-
7.1.1 36111E Each
preparing examined and non-examined terest and penalties. OP:E:FS Internal
case packages. OP:E:FS Internal Use
TE/GE Administrative Procedures and
Programs - Employee Plans 7.3.1 CH. 4 36062U Each
7.3.1 CH. 11 36069T Each
Previously issued as IRM 7.9.1, catalog 04/1999 File IRM per transmittal
number remains the same. This IRM con- EP/EO Support and Processing Function
tains administrative procedures governing EP/EO Support and Processing Function Handbook - Reprocessing/Resequencing
employee plans matters under the jurisdic- Handbook - Processing EP AIMS Returns and Reinstating Retention
tion of the Director, Employee Plans. These Closings Register Accoun
administrative procedures are set forth in This IRM Handbook chapter provides This IRM Handbook chapter issues proce-
revenue procedures published in the Inter- guidelines for processing EP AIMS exam- dures on Reprocessing/Resequencing Re-
nal Revenue Bulletin. T:EP:RA:G Internal ination closings. OP:E:FS Internal Use turns and Reinstating Retention Register
Use Accounts. OP:E:FS Internal Use
I-47
IRM
7.3.1 CH. 12 36092I Each 7.3.2 CH. 5 35835L Each 7.3.4 CH. 4 27773W Each
EP/EP Support and Processing Function EP/EO Reports Handbook - Employee Exempt Organizations Business Master
Handbook - Unpostables, CP Notices & Plans Audit Information Management File - Delinquency Check Procedures
Status 40 Register Processing System (AIMS) Reports This chapter provides delinquency check
This IRM Handbook chapter provides This chapter provides guidelines for procedures for exempt organizations on the
guidelines for processing transactions that EP/AIMS Management Information Reports, EO/BMF. This chapter replaces procedures
have not passed constraints that are in generated by Detroit Computing Center, for in IRM 7820, chapter 900. OP:E:FS In-
place and have not posted to the Employee National Office, Regional Office, and Key ternal Use
Plans Master File. OP:E:FS Internal Use District Office's use in planning, research-
ing, and monitoring activities. This chapter 7.3.4 CH. 5 27774H Each
replaces procedures in IRM 7530 chapter 05/1999 File IRM per transmittal
7.3.2 CH. 1 35831T Each (12)00. OP:E:FS Internal Use Exempt Organizations Business Master
04/1999 File IRM per transmittal File - EO Extracts and On-line Programs
EP/EO Reports Handbook - EP/EO 7.3.2 CH. 6 35836W Each This chapter provides procedures on the
Technical Time Reporting System 04/1999 File IRM per transmittal EO Standard Extract Program. This chapter
This chapter provides guidelines for EP/EO EP/EO Reports Handbook - Exempt replaces procedures in IRM 7820, chapter
Technical Time Reporting System (ETS) Organizations Audit Information (10)00. OP:E:FS Internal Use
reports, generated by Detroit Computing Management System (AIMS) Reports
Center, to monitor time planned for and This chapter provides guidelines for 7.3.4 CH. 6 27776D Each
applied by technical employees in Regional EO/AIMS Reports, generated by Detroit 05/1999 File IRM per transmittal
Offices and Key District Offices.This chap- Computing Center, for National Office, Re- Exempt Organizations Business Master
ter replaces material in IRM 7530 chapters gional Office, and Key District Office's use File - Cumulative List (Pub 78)
100 and 300. OP:E:FS Internal Use in planning, researching, and monitoring This chapter provides procedures for inclu-
activities. This chapter replaces procedures sion of exempt organization entities in Pub.
7.3.2 CH. 2 35832E Each in IRM 7530 chapter 500, 600 and 900. 78. This chapter replaces procedures in
04/1999 File IRM per transmittal OP:E:FS Internal Use IRM 7820, chapter (13)00. OP:E:FS In-
EP/EO Reports Handbook - EP/EO ternal Use
Determination System (EDS/EACS) 7.3.2 CH. 7 35837H Each
This chapter provides guidelines for EP/EO 04/1999 File IRM per transmittal 7.4.1 28390N Each
Determination systems (EDS/EACS) re- EP/EO Reports Handbook - EP/EO AIMS 01/2001 File IRM per transmittal
ports, generated by Detroit Computing Inventory Validations EP/EO Determination Letter Program -
Center, for Headquaters, Regional Office This chapter provides guidelines for con- Introduction
and Key District Office use in planning, re- ducting the inventory validation listings and This section contains procedures on gen-
search, and monitoring activities. This error conditions identified by the AIMS sys- eral determination matters for specialist in
chapter replaces material in IRM 7530 tem. This chapter replaces procedures in Employee Plans and Exempt Organizations
chapters 200 and (13)00. OP:E:FS Inter- IRM 7530 chapter 700, (10)00 and (14)00. (TEGE). Also, procedures have been added
nal Use OP:E:FS Internal Use regarding Third Party Contacts as a result
of RRA '98. T:EP Internal Use
7.3.2 CH. 3 35833P Each 7.3.4 CH. 1 27768D Each
04/1999 File IRM per transmittal 05/1999 File IRM per transmittal 7.4.1 CH. 1 36161K Each
EP/EO Reports Handbook - Exempt Exempt Organizations Business Master 04/1999 File IRM per transmittal
Organizations/Business Master File File - Introduction Employee Plans Determination Letter
(EO/BMF) Reports This chapter contains the Introduction and Program - Introduction
This chapter provides procedures and in- description of the EO/BMF system. This IRM 7.4.1 chapter 1, Introduction, describes
structions for EO/BMF reports. these re- chapter replaces material in IRM 7820, the EP determination program. This IRM
ports capture various statistical data using chapters 100, 200, and 400. OP:E:FS In- replaces IRM 7610 and parts of IRM 7620.
unique elements of Exempt Organizations ternal Use OP:E:EP:P:1 Internal Use
records. This chapter replaces material in
IRM 7820 chapter 600. OP:E:FS Internal 7.3.4 CH. 2 27771A Each 7.4.1 CH. 2 36162V Each
Use
Exempt Organizations Business Master Employee Plans Determination Letter
7.3.2 CH. 4 35834A Each File - EO/BMF Processing Procedures Program - Case Processing Procedures
04/1999 File IRM per transmittal This chapter contains processing proce- IRM 7.4.1 Chapter 2 contains Case Proc-
EP/EO Reports Handbook - Employee dures for Exempt Organizations entities. essing procedures. Guidance is provided to
Plans Master File (EPMF) Outputs This chapter replaces procedures in IRM EP specialists on processing applications
This chapter was designed for the Em- 7820, chapters 300 and 500. from plan sponsors when requesting a de-
ployee Plans Master File Outputs. These OP:E:FS Internal Use termination letter, including technical
outputs are for the National Office, Regional screening, analyzing applications and inter-
Office, Service Center, and Key District Of- 7.3.4 CH. 3 27772L Each est party concerns. Additional information
fice's use in planning, researching, and 05/1999 File IRM per transmittal is provided regarding administrative files,
monitoring pension plan activities under Exempt Organizations Business Master case files preparation, and workpaper con-
ERISA. This chapter replaces procedures File - Group Exemption Procedures tent. This IRM replaces material formerly
in IRM 7810 chapter 700. OP:E:FS Inter- This chapter provides processing proce- in IRM 7620. OP:E:EP:P:1 Internal Use
nal Use dures for exempt organization entities that
have been granted a group exemption let-
ter. This chapter replaces procedures in
IRM 7820, chapter 700. OP:E:FS Internal
Use
I-48
IRM
7.4.1 CH. 3 27857X Each 7.4.3 CH. 5 36152Z Each 7.4.4 CH. 3 27616A Each
Employee Plans Determination Letter Employee Plans Automated Processing EP/EO Automated Processing
Program - Case Closing and Review Procedures Handbook - Letter Procedures Handbook - Screening,
Procedures Generation Control and Case Closing
This IRM provides guidance for EP spe- This IRM contains procedures for the EDS This chapter provides instructions for
cialists on processing determination letter letter generation system. This IRM replaces screening and processing determination
cases, including case closing procedures, material previously included in IRM 7690, letters. OP:E:EO:FC Internal Use
cases subject to review, requesting techni- chapter 300. OP:E:FC Internal Use
cal advice, submitting cases to appeals,
7.4.4 CH. 4 27617L Each
7.4.3 CH. 6 36153K Each 05/1999 File IRM per transmittal
enforcement procedures and declaratory 04/1999 File IRM per transmittal EP/EO Automated Processing
judgment procedures. OP:E:EP:FC Inter- Employee Plans Automated Processing Procedures Handbook - Transcription
nal Use Procedures Handbook - Inventory and Case Establishment
Control Subsystem This chapter provides procedures for tran-
7.4.1 CH. 4 36164R Each This IRM contains an overview for tracking scribing determination application informa-
04/1999 File IRM per transmittal inventory from reciept of the determination tion onto the Data Transcription Subsystem.
Employee Plans Determination Letter application to closing. This IRM replaces OP:E:EO:FC Internal Use
Program - Special Programs material previously included in IRM 7690,
IRM 7.4.1 chapter 4 contains procedures chapter 400. OP:E:FC Internal Use 7.4.4 CH. 5 27618W Each
on special programs. Guidance is provided 05/1999 File IRM per transmittal
for EP specialists on processing applica- 7.4.3 CH. 7 36154V Each EP/EO Automated Processing
tions for plan sponsors when requesting a 04/1999 File IRM per transmittal Procedures Handbook - Letter
determination letter on volume submitter, Employee Plans Automated Processing Generation
regional prototype and master and proto- Procedures Handbook - Moving Cases This chapter provides procedures for EDS
type (M&P) plans. This IRM replaces mate- Through the Inventory Control Letter Generation subsystem and a copy of
rial formerly in IRM 7630. Subsystem letter text. OP:E:EO:FC Internal Use
OP:E:EP:P:1 Internal Use This IRM contains instructions for using the
inventory control system. This IRM replaces 7.4.4 CH. 6 27619H Each
7.4.3 CH. 1 36027N Each material previously included in IRM 7690, 05/1999 File IRM per transmittal
04/1999 File IRM per transmittal chapter 500. OP:E:FC Internal Use EP/EO Automated Processing
Employee Plans Automated Processing Procedures Handbook - Inventory
Procedures Handbook -Determination 7.4.3 CH. 8 36155G Each Control Subsystem
04/1999 File IRM per transmittal This chapter provides instruction for using
Letter Applications
Employee Plans Automated Processing the inventory control system.
This IRM contains an overview of the auto-
Procedures Handbook - EDS OP:E:EO:FC Internal Use
mated systems available for processing
Unpostables
determination applications. This IRM re- This IRM contains procedures for identifying 7.4.4 CH. 7 27620I Each
places material previously included in IRM and resolving EDS unpostables. This IRM 05/1999 File IRM per transmittal
7690. OP:E:FC Internal Use replaces material previously included in EP/EO Automated Processing
IRM 7690, chapter 600. OP:E:FC Internal Procedures Handbook - Moving Cases
7.4.3 CH. 2 36028Y Each Use through the Inventory Control
04/1999 File IRM per transmittal Subsystem
Employee Plans Automated Processing 7.4.3 CH. 9 36156R Each This chapter provides instruction for using
Procedures Handbook -Processing 04/1999 File IRM per transmittal the inventory control system.
Users Fees Employee Plans Automated Processing OP:E:EO:FC Internal Use
This IRM contains instructions for process- Procedures Handbook - Management
ing users fees accompanying determination Information Systems 7.4.4 CH. 8 27621T Each
applications. This IRM replaces material This IRM contains instructions for using the 05/1999 File IRM per transmittal
previously included in IRM 7340. Management Information Subsystem. This EP/EO Automated Processing
OP:E:FC Internal Use IRM replaces material previously included Procedures Handbook - EDS
in IRM 7690, chapter 700. OP:E:FC In- Unpostables
7.4.3 CH. 3 36150D Each ternal Use This chapter provides procedures for iden-
04/1999 File IRM per transmittal tifying and resolving EDS unpostable.
Employee Plans Automated Processing 7.4.4 CH. 1 27614E Each OP:E:EO:FC Internal Use
Procedures Handbook - Screening, 05/1999 File IRM per transmittal
Controlling and Case Closing EP/EO Automated Processing 7.4.4 CH. 9 27622E Each
This IRM contains instructions for screening Procedures Handbook - Determination 05/1999 File IRM per transmittal
Letter Applications EP/EO Automated Processing
and processing determination letters. This
This chapter provides an overview of the Procedures Handbook - Exempt
IRM replaces material previously included
automated systems available for processing Organizations Management Information
in IRM 7350. OP:E:FC Internal Use
determination applications. System
7.4.3 CH. 4 36151O Each OP:E:EO:FC Internal Use This chapter provides instructions for using
the Management Information Subsystem.
04/1999 File IRM per transmittal 7.4.4 CH. 2 27615P Each OP:E:EO:FC Internal Use
Employee Plans Automated Processing 05/1999 File IRM per transmittal
Procedures Handbook - Transcription EP/EO Automated Processing 7.4.5 CH. 1 27761E Each
and Case Establishment Procedures Handbook - Processing User 05/1999 File IRM per transmittal
This IRM contains procedures for transcrib- Fees EP Determination System (EPS)
ing determination applications information This chapter provides instructions for proc- Employee Plans User Manual -
onto the data transcription subsystem. This essing user fees accompanying an applica- Introduction
IRM replaces material previously included tion for determination letter received in EO This Introduction provides an overview for
in IRM 7690, chapter 200. OP:E:FC In- District Offices. OP:E:EO:FC Internal Use users of the IRM. OP:E:EP:FC Internal
ternal Use Use
I-49
IRM
7.4.5 CH. 2 27762P Each 7.4.6 CH. 3 27953G Each 7.6.2 28696E Each
EP Determination System (EPS) EP/EO Determination System (EDS) EP/EO Examination Procedures - Basic
Employee Plans User Manual - Data Exempt Organizations User Handbook - Examination Techniques
Entry DTS and ICS Main Menus Options This IRM contains special procedures for
Chapter 2 provides instructions for EP em- This IRM describes the available options of examining employee plans and exempt or-
ployees on the Automated Laser Letter In- the Data Transcription Subsystem (DTS) ganizations matters. As a result of RRA '98
formation System (ALLIS) and EDS data and the Inventory Control Subsystem (ICS) it also contains procedures regarding Third
entry. OP:E:EP:FC Internal Use Main Menu, both are subsystems of EDS. Party Contacts. T:EP Internal Use
OP:E:EP:FC Internal Use
7.4.5 CH. 3 27763A Each 7.6.3 31376N Each
7.4.6 CH. 5 27954R Each 01/2001 File IRM per transmittal
06/1999 File IRM per transmittal EP and EO Examination Procedures -
EP Determination System (EPS)
EP/EO Determination System (EDS) Special Case Processing Procedures
Employee Plans User Manual - Data Exempt Organizations User Handbook -
Transcription Subsystem and Inventory This IRM material provides examination
Letter Generation guidelines for processing both Employee
Control Subsystem Menu This IRM contains procedures on the letter
This chapter describes the Data Transcrp- Plans and Exempt Organizations issues.
generation subsystem of EDS.
tion Subsystem (DTS) and Inventory Con- T Internal Use
trol Subsystem (ICS) main menu.
OP:E:EP:FC Internal Use 7.4.6 CH. 6 27955C Each
7.6.4 35909Q Each
7.4.5 CH. 5 27764L Each EP/EO Examination Procedures -
EP/EO Determination System (EDS)
05/1999 File IRM per transmittal Exempt Organizations User Handbook - Discrepancy Adjustments
EP Determination System (EPS) Inventory Control System (ICS) Procedures are provided on discrepancy
Employee Plans User Manual - Letter This IRM provides instructions to users as- adjustments program, which allow EP/EO
Generation signing cases, updating cases status, gen- agents to make certain line item adjust-
Thhis chapter contains procedures on the erating letters, or approving cases for ments to federal income tax returns with
closing. These procedures discuss the respect to issues arising from an examina-
Letter Generation Subsystem of EDS.
various options available using the ICS. tion of a return of a qualified retirement plan
OP:E:EP:FC Internal Use or an exempt organization with respects to
7.4.5 CH. 6 27766H Each tax adjustments to forms 1040 and 1120.
05/1999 File IRM per transmittal 7.4.6 CH. 7 27956N Each The procedures themselves have been up-
EP Determination System (EPS) 06/1999 File IRM per transmittal dated significantly and also have been up-
Employee Plans User Manual - Inventory EP/EO Determination System (EDS) dated to include provisions relating to the
Control Subsystem (ICS) Exempt Organizations User Handbook - IRS Restructuring and Reform Act of 1998
Management Information System (RRA) with regard to relief from joint and
This chapter provides instructions to users
This IRM describes how reports are gener- several liability, extension of the statute of
assigning cases, updating cases.
ated from the Management Information limitations on OP:E:EP:FS Internal Use
OP:E:EP:FC Internal Use System (MIS) subsystem of EDS.
7.4.5 CH. 7 27767S Each
7.6.5 35915U Each
7.5.1 35902R Each 03/1999 File IRM per transmittal
EP Determination System (EPS) 03/1999 File IRM per transmittal Examination Procedures -
Employee Plans User Manual - Program Planning and Case Office/Correspondence Examination
Management Information System (MIS) Management - Overview Program (OCEP)
This chapter describes how reports are Material contained in this manual will assist This IRM section provides guidance on the
generated from the Management Informa- managers on planning processes and case (OCEP) in which EP/EO agents examine
tion System of EDS. OP:E:EP:FC Internal management. This section contains an ov- returns either by an office interview or
Use erview of the Program Planning and Case through correspondence.
Management IRM, as will as guidance on OP:E:EP:P:1 Internal Use
7.4.6 CH. 1 27951K Each management tools for EP/EO managers,
06/1999 File IRM per transmittal including the annual performance measures 7.6.6 27759S Each
EP/EO Determination System (EDS) and quarterly narrative. OP:E:EP:FC In- 05/1999 File IRM per transmittal
Exempt Organizations User Handbook - ternal Use EP/EO Examination Procedures EP/EO
Introduction Review Procedures
This IRM provides an overview of the ma- 7.5.3 35904N Each
This section contains review procedures.
terial contained in IRM Handbook 7.4.6 for 04/1999 File IRM per transmittal
Program Planning and Case This replaces material in 7(11)10 and
users of the Employee Plans/Exempt Or- 7(11)20. OP:E:EP:FC Internal Use
ganization Determination System (EDS) in Management - EO Case Assignment
Guide
the Exempt Organizations function.
This IRM text discusses the case assigment
7.6.1 CH. 1 35855D Each
OP:E:EP:FC Internal Use 04/1999 File IRM per transmittal
guidelines for the Exempt Organizations
determination, examination and tax exempt Employee Plans Examination
7.4.6 CH. 2 27952V Each procedures Handbook - Introduction
bond programs. There are no substantive
06/1999 File IRM per transmittal IRM 7.6.1 chapter 1 was designed to be
changes from the existing instructions.
EP/EO Determination System (EDS) used as a preliminary guide for specialists,
OP:E:EO:FC Internal Use
Exempt Organizations User Handbook - when examining the operation of an em-
Data Entry 7.6.1 27758H Each ployee plan an were not intended to be all
This IRM provides instructions for employ- 05/1999 File IRM per transmittal inclusive, consequently, techniques identi-
ees of the Exempt Organizations function Introduction EP/EO Examination fied in this handbook may be modified
on the Automated Laser Letter Information Procedures based on the actual examinations encount-
System (ALLIS) and EDS data entry func- This section is an introduction that provides ered. This material replaces procedures
tion of exempt organizations applications. an overview of 7.6. OP:E:EP:FC Internal which were in IRM 7(10)54 chapter 200.
OP:E:EP:FC Internal Use Use OP:E:EP:FC Internal Use
I-50
IRM
7.6.1 CH. 2 28076G Each 7.6.2 CH. 4 27553C Each 7.7.1 CH. 10 35959W Each
EP Examination Procedures Handbook - Exempt Organizations Examination Employee Plans Examination Guidelines
Special EP Examination Procedures Procedures Handbook - Coordinated Handbook - Single Sum Distributions for
This IRM text provides guidance to Em- Examination Program Defined Benefit Plans
ployee Plans (EP) agents on topics relating This chaptr contains procedures regarding This handbook provides guidance on de-
to examining EP returns. the Coordinated Examination Program fined benefit plans that provide single-sum
OP:E:EP:FC Internal Use (CEP). this replaces material in IRM distributions or other benefits that are sub-
ject to IRC 417(e). CP:E:EP:FC Internal
7(10)00 (section 7(10)(18)0).
7.6.1 CH. 3 35856O Each Use
OP:E:EO:FC Internal Use
EP Examination Procedures Handbook - 7.6.2 CH. 5 27957Y Each
7.7.1 CH. 11 35960X Each
Delinquent and Substitute Return 07/1999 File IRM per transmittal Employee Plans Examination Guidelines
Procedures Exempt Organizations Examination Handbook - Prohibited Transactions
This IRM text and exhibit provides guidance Procedures - Examination Guidelines for This handbook provides information on
to EP examiners on the duplicate and sub- Municipal Financing Arrangements prohibited transactions. CP:E:EP:FC In-
stitute return procedures relating to EP re- This IRM provides guidelines for the exam- ternal Use
turns, reports and information returns, ination of municipal financing arrange-
specifically, Forms 5500 series returns, ments. OP:E:EO:FC Internal Use 7.7.1 CH. 12 35961I Each
5330 and 990-T. Examiners are referred to 03/1998 File IRM per transmittal
IRM Part IV and to Multifunctinal handbooks 7.6.2 CH. 6 27871B Each Employee Plans Examination Guidelines
for procedures involing cross-functional re- 05/1999 File IRM per transmittal Handbook - Revocation of IRC
lated matters. Specifically, procedues in- Exempt Organizations Examination 401(a)Plans &/or Trusts
volving penalties are now found in IRM Procedures Handbook - This handbook provides guidance to tech-
120.8. OP:E:EP:FC Internal Use Delinquent/Substitute Returns nical and administrative procedures for a
This IRM provides procedures for examina- qualified retirement plan (under IRC 401(a))
7.6.1 CH. 5 35875V Each tions involving delinquent and substitute re- and/or trust (under 501(a)) loses its tax ex-
03/1999 File IRM per transmittal turns relating to returns of tax exempt empt status. CP:E:EP:FC Internal Use
Employee Plans Examination organizations. OP:E:EO:FC Internal Use
Procedures - DOL-PBGC Coordination 7.8.1 36175Y Each
This IRM chapter provides procedures to 04/1999 File IRM per transmittal
EP specialists and examiners on the coor- 7.7.2 35872O Each
Exempt Organizations Guidelines
dinaition between IRS and DOL and IRS 04/1999 File IRM per transmittal
Handbook - Introduction
and PBGC on examinaition and determi- Employee Plans Guidelines - Plan This IRM section provides an overview of
nation cases involving joint issues. Terminations the handbooks containing technical guid-
OP:E:EP:FC Internal Use This IRM text provides technical guidance ance. Each on covers specific topics rele-
to EP specialists and agents when review- vant to EO determination and examination
7.6.1 CH. 6 31454A Each ing Form 5310, Applications for Determi- cases. The names of the handbooks are
08/1999 File IRM per transmittal nation Letters Upon Plan Terminations, and the EO Examination Guidelines Handbook,
Employee Plans Closing Procedures for examiners when reviewing Form 5500 and the Private Foundations Handbook.
Handbook - Report Writng and Closing series returns involving matters related to a OP:E:EO:T:3 Internal Use
Procedures terminating plan. This IRM replaces IRM
This chapter provides procedures for Em- 7753. OP:E:EP:FC Internal Use 7.8.1 CH. 1 28587S Each
ployee Plan Examiners on closing cases. 10/1999 File IRM per transmittal
This material replaces procedures at IRM 7.7.1 CH. 1 35962T Each Exempt Organizations Examination
7(10)12 and IRM 7(11)40, 7(11)50, 7(11)60, 03/1998 File IRM per transmittal Guidelines - Introduction
Employee Plans Examination Guidelines This chapter provides an overview of the
7(11)70, 7(11)80, 7(11)(11), and 7(11)(12)
Handbook - Introduction material in the Exempt Organizations Ex-
with new text. OP:E:EP:FC Internal Use
This handbook provides guidance on spe- amination Guidelines Handbook.
cific technical topics relatiing to qualified OP:E:EO:T:3 Internal Use
7.6.2 CH. 2 27552R Each retirement plans. CP:E:EP:FC Internal 7.8.1 CH. 2 35990L Each
04/1999 File IRM per transmittal Use 04/1999 File IRM per transmittal
Exempt Organizations Examination Exempt Organizations Examination
Procedures Handbook - Special EO 7.7.1 CH. 6 35955E Each
Guidelines Handbook - Title Holding
Examination Procedures 03/1998 File IRM per transmittal Corporations
This chapter contains special procedures Employee Plans Examination Guidelines IRM 7(10)69, chapter 200, Title Holding
for the examination of certain orgainization Handbook - IRC 415(b) Corporations - IRC 501(c)(2) has been re-
and specific issues. This replaces material This handbook provides information on IRC organized and renumbered as IRM 7.8.1
in IRM 7(10)00 (sections 7(10)60 and 415(b). CP:E:EP:FC Internal Use chapter 2, under the same title.
7(10)70). OP:E:EO:FC Internal Use OP:E:EO:T2 Internal Use
7.7.1 CH. 7 35956P Each
7.6.2 CH. 3 35810Q Each 03/1998 File IRM per transmittal 7.8.1 CH. 3 27781W Each
04/1999 File IRM per transmittal Employee Plans Examination Guidelines 05/1999 File IRM per transmittal
EO Examination Procedures Handbook - Handbook - Examination Guidelines for Exempt Organizations Examination
Industry Specialization Program IRC 415(c) Guidelines Handbook - Religious,
IRM 7(10)(17)0, Industry Specialization This handbook provides information on Charitable, Scientific, Educational, and
contribution plans subject to the limitations Other Organizatio
Program has been renumbered 7.6.2 chap-
of IRC 415(c). CP:E:EP:FC Internal Use This chapter contains guidelines on exam-
ter 3. This IRM material reflects the new
ination of organizations exempt under IRC
simplified format. OP:E:EO:FC Internal
501(c)(3). This replaces 7(10)69, chapter
Use 300. OP:E:EO:P:2 Internal Use
I-51
IRM
7.8.1 CH. 4 35991W Each 7.8.1 CH. 10 35901G Each 7.8.1 CH. 17 35968H Each
Exempt Organizations Examination Exempt Organizations Examination Exempt Organizations Examination
Guidelines Handbook - Civic Leagues, Guidelines Handbook - Certain Fraternal Guidelines Handbook - Supplemental
Social welfare Organizations, and Local Beneficiary Societies Unemployment Benefit Trusts
Associations o This IRM chapter provides guidelines for the This IRM chapter provides guidelines for the
examination of certain Fraternal Beneficiary
This IRM chapter provides guidelines for examination of organizations providing
Societies described in section 501(c)(10) of
examining civic leagues, social welfare or- supplemental unemployment benefits which
the Internal Revenue Code.
ganizations and local asociations of em- OP:E:EO:T:4 Internal Use are exempt. This IRM replaces material
ployees exempt under IRC 501(c)(14). previously published in IRM 7(10)69,
OP:E:EO:T4 Internal Use 7.8.1 CH. 11 35995O Each Chapter (17)00. OP:E:EO:T:4 Internal
7.8.1 CH. 5 35965A Each Exempt Organizations Examination
01/1999 File IRM per transmittal Guidelines Handbook - Teachers' 7.8.1 CH. 18 35929I Each
Exempt Organizations Examination Retirement Fund Associations - IRC 03/1999 File IRM per transmittal
Guidelines Handbook - Labor, 501(c)(11) Exempt Organizations Examination
Agricultural, and Horticultural This chapter provides guidance on taxes on Guidelines - (Reserved)
Organizations foundation failure to distribute income. This This IRM chapter provides guidelines on the
This IRM chapter provides guidelines for the material replaces and obsoletes text con- examination of fraternal beneficary societies
examination of labor, agricultural, and hor- tained in IRM 7(10)69, contained in chapter exemp under IRC 501 (c)(8). Reserved for
ticultural organizations. This IRM replaces (11)00. OP:E:EO Internal Use future use. OP:E:EO:T:4 Internal Use
material previously published in IRM
7.8.1 CH. 12 31453P Each 7.8.1 CH. 19 35994D Each
7(10)69, Chapter 500. OP:E:EO:T:4 In- 08/1999 File IRM per transmittal
ternal Use 04/1999 File IRM per transmittal
Exempt Organizations Examination
Guidelines Handbook - Local Benevolent
7.8.1 CH. 6 35992H Each Life Insurance Ass'n, Mutual Irrigation & Guidelines Handbook - Veterans'
04/1999 File IRM per transmittal Telephone organizations - IRC 501 (c)(19)
Exempt Organizations Examination This chapter contains procedures relating IRM 7.8.1 chapter 19, contains procedures
Guidelines Handbook - Business to Local Benevolent Life Insurance Associ- relating to Veterans' organizations IRC 501
Leagues ation, Mutual Irrigation and Telephone (c)(19). This IRM replaces procedures for-
IRM 7.8.1 Chapter 6 contains procedures Companies and like organizations under merly contained in IRM 7(10)69.
relating to Business Leagues. this repaces 501(c)12. This replaces material at 7(10)69, OP:E:EO:R Internal Use
material formerly found in IRM 7(10)69 chapter (12)00. OP:E:EO:T:4 Internal
chapter 600. OP:E:EO:T4 Internal Use Use 7.8.1 CH. 20 35932F Each
7.8.1 CH. 13 35987O Each Exempt Organizations Examination
7.8.1 CH. 7 35930J Each 04/1998 File IRM per transmittal Guidelines - (Reserved)
03/1999 File IRM per transmittal Exempt Organizations Examination This IRM chapter provides guidelines on the
Guidelines Handbook - Cemetery
Exempt Organizations Examinations examination of fraternal beneficary societies
Companies-IRC501(c)(13)
Guidelines Handbook - Social and exemp under IRC 501 (c)(8). Reserved for
00 CP:E:EO:T:5 Internal Use
Recreational Clubs -- IRC 501(c)(7) future use. OP:E:EO:T:4 Internal Use
This IRM chapter provides guidance for ex- 7.8.1 CH. 14 35865Z Each
aminers on social and recreational clubs 04/1999 File IRM per transmittal 7.8.1 CH. 21 35933Q Each
described in section 501(c)(7) of the Internal Exempt Organizations Examination 03/1999 File IRM per transmittal
Revenue Code. OP:E:EO Internal Use Guidelines - Credit Unions - IRC Exempt Organizations Examination
501(C)(14) Guideines - Black Lung Benefit Trusts
This chapter provides guidance on taxes on This IRM chapter provides information on
7.8.1 CH. 8 35928X Each foundation failure to distribute income. This Black Lung Benefit Trusts.
03/1999 File IRM per transmittal material replaces and obsoletes text con- OP:E:EO:T:4 Internal Use
Exempt Organizations Examinations tained in IRM 7(10)69, contained in chapter
Guidelines - Fraternal Beneficial (11)00. OP:E:EO Internal Use 7.8.1 CH. 22 35822I Each
Societies 04/1999 File IRM per transmittal
This IRM chapter provides guidance on the
7.8.1 CH. 15 35974L Each Exempt Organizations Guidelines
11/1997 File IRM per transmittal Handbook - EO Gaming Examination
examination of fraternal beneficiary socie-
Exempt Organizations Examination Guidelines
ties exempt under IRC 501(c)(8). Guidelines Handbook - Small Insurance
OP:E:EO:T:4 Internal Use This chapter provides guidance for examin-
Companies or Association
ing tax-exempt organizations conducting
Provides guidance for examiners of small
7.8.1 CH. 9 35966L Each insurance companies or associations. gambling activities. This material replaces
01/1999 File IRM per transmittal CP:E:O Internal Use and obsoletes text contained in IRM
Exempt Organizations Examination 7(10)69, chapter 22(00). OP:E:EO:R In-
Guidelines Handbook - Voluntary 7.8.1 CH. 16 35967W Each ternal Use
Employees' Beneficiary Associations 01/1999 File IRM per transmittal
This IRM chapter provides guidelines for the Exempt Organizations Examination 7.8.1 CH. 23 35934B Each
examination of voluntary employees' bene- Guidelines Handbook - Corporations 03/1999 File IRM per transmittal
ficiary associations. This IRM replaces Organized to Finance Crop Operations Exempt Organizations Examination
material previously published in IRM This IRM chapter provides guidelines for the Guidelines - (Reserved)
7(10)69, Chapter 900. OP:E:EO:T:4 In- examination of Corporations Organized to This IRM chapter provides guidelines on the
finance Crop Operations. This IRM re- examination of fraternal beneficary societies
ternal Use
places material previously published in IRM exemp under IRC 501 (c)(8). Reserved for
7(10)69, Chapter (16)00. future use. OP:E:EO:T:4 Internal Use
OP:E:EO:T:4 Internal Use
I-52
IRM
7.8.1 CH. 24 35936X Each 7.25.8 35973A Each 7.8.2 CH. 47 36081B Each
Exempt Organizations Examination Exempt Organizations Determinations Exempt Organizations Technical
Guidelines - (Reserved) Manual - Fraternal Beneficiary Societies Guidelines Handbook - Employment and
This IRM chapter provides guidelines on the Previously issued as IRM 7.8.2 CH. 8, cat- Excise Tax Liability
examination of fraternal beneficary societies alog number remains the same. This IRM This IRM issues guidelines related to Em-
exemp under IRC 501 (c)(8). Reserved for provides information on fraternal beneficiary ployment and Excise Tax Liability. This
future use. OP:E:EO:T:4 Internal Use societies. T:EP:RA:G Internal Use material was formerly part of IRM 7751,
Chapter (47)00. OP:E:EO:P:1 Internal
7.8.1 CH. 25 35937I Each 7.25.9 35942B Each Use
Exempt Organizations Examination Exempt Organizations Determinations
7.8.2 CH. 48 36082M Each
Guidelines - Religious and Apostolic 02/1999 File IRM per transmittal
Manual - Voluntary Employees'
Associations -- IRC 501(d) Exempt Organizations Technical
Beneficiary Associations Guidelines Handbook - Returns and
This IRM chapter provides guidelines on the Previously issued as IRM 7.8.2 CH. 9, cat-
examination of fraternal beneficary societies Reports by Exempt Organizations
alog number remains the same. This IRM This IRM provides guidance on the filing
exemp under IRC 501 (c)(8). Reserved for discusses the requirements for exemption requirements of returns and reports by ex-
future use. OP:E:EO:T:4 Internal Use for Voluntary Employees' Beneficiary Asso- empt organizations. This material was for-
ciations. T:EO:RA:T Internal Use merly part of IRM 7751, Chapter (48)00.
7.8.1 CH. 26 35978D Each
OP:E:EO:P:2 Internal Use
11/1997 File IRM per transmittal 7.8.2 CH. 21 36072Q Each
Exempt Organizations Examination 02/1999 File IRM per transmittal 7.8.2 CH. 49 36083X Each
Guidelines Handbook - Farmers' Exempt Organizations Technical 02/1999 File IRM per transmittal
Cooperatives Guidelines Handbook - Black Lung Exempt Organizations Technical
This IRM provides guidance for farmers' Benefit Trusts Guidelines Handbook - Publicity of
cooperatives on techniques for examining This IRM discusses Black Lung Benefit Exempt Organizations' Information
asset, liability, income, and expense ac- Trusts. OP:E:EO:P:1 Internal Use This IRM issues guidelines related to Pub-
counts normally found in general ledgers. licity of Exempt Organizations' Information.
CP:E:EO Internal Use 7.25.23 36073B Each This material was formerly part of IRM
05/2002 File IRM per transmittal 7751, Chapter (49)00. OP:E:EO:P:1 In-
7.8.1 CH. 27 27782H Each Exempt Organizations Determinations ternal Use
05/1999 File IRM per transmittal Manual - Religious and Apostolic
Associations 7.8.2 CH. 50 36084I Each
Guidelines Handbook - Health 02/1999 File IRM per transmittal
Previously issued as IRM 7.8.2 CH. 27, ca-
Maintenance Organizations Exempt Organizations Technical
talog number remains the same. This IRM
This chapter adds a new chapter on Health Guidelines Handbook - Disclosure
provides guidelines for qualification for ex-
Maintenance Organizations (HMOs) and Required by Exempt Organizations
emption from income tax for religious and
adds a cross reference to text 53.3.1 of IRM This IRM issues guidelines related to Dis-
Apostolic Associations. T:EO:RA:G Inter- closure Required by Exempt Organizations.
7.8.1. This is new material.
nal Use This material was formerly part of IRM
OP:E:EO:T:1 Internal Use
7751, Chapter (50)00. OP:E:EO:P:1 In-
7.8.1 CH. 28 73275F Each
7.25.24 35980P Each
ternal Use
Exempt Organizations Examination Exempt Organizations Determinations 7.26.6 35926B Each
Guidelines Handbook - Taxes on Excess Manual - Cooperative Hospital Service 05/2002 File IRM per transmittal
Benefit Transactions Organizations Private Foundations Manual - Private
This IRM chapter provides guidance on Previously issued as IRM 7.8.2 CH. 28, ca- Operating Foundations
certain procedural matters relating to the talog number remains the same. Provides Previously issued as IRM 7.8.3 CH. 6, cat-
application of the IRC 4958 Excise Taxes. guidance on the qualification for exemption alog number remains the same. This IRM
OP:E:EO:T:1 Internal Use from income for cooperative hospital ser- discusses the requirements for classifica-
vice organizations. T:EO:RA:G Internal tion as an organization described in IRC
7.25.1 27756L Each Use 4942(j)(3). T:EO:RA:T Internal Use
Exempt Organizations Determinations 7.25.26 36093T Each 7.26.7 35989K Each
05/2002 File IRM per transmittal 05/2002 Special Handling/See Remarks
Manual - Introduction to Handbook and
Exempt Organizations Determinations Private Foundations Manual -
Corporations Organized Under Acts of
Manual - Amateur Sports Organizations Termination of Private Foundation
Congress
Previously issued as IRM 7.8.2 CH. 30, ca- Status
Previously issued as IRM 7.8.2 CH. 1, cat- Previously issued as IRM 7.8.3 CH. 7, cat-
alog number has remained the same. This talog number remains the same. This IRM
discusses the requirements for tax ex- alog number remains the same. This IRM
IRM sections contains an introduction to the provides technical guidelines for terminating
Exempt Organizations Determinations Ma- emption for amateur sports organizations.
private foundation. T:EO:RA:G Internal
nual. It also provides guidance concerning T:EO:RA:G Internal Use
Use
corporations organized under acts of con-
gress. T:EO:RA:T Internal Use 7.27.6 36077T Each
7.27.14 35927M Each
7.25.7 36088A Each Exempt Organizations Tax Manual - Exempt Organizations Tax Manual - Tax
05/2002 File IRM per transmittal Computation of Unrelated Business Tax on Net Investment Income of Private
Exempt Organizations Determinations Income Foundations
Manual - Social and Recreational Clubs Previously issued as IRM 7.8.2 CH. 37, ca- Previously issued as IRM 7.8.3 CH. 12, ca-
Previously issued as IRM 7.8.2 CH. 7, cat- talog number remains the same. This IRM talog number remains the same. This IRM
alog number remains the same. This IRM provides information on the calculation of discusses the tax on net investment income
contains procedures regarding social and unrelated business tax income. as it applies to private foundations.
recreational clubs. T Internal Use T:EO:RA:G Internal Use T:EO:RA:T Internal Use
I-53
IRM
7.9 CH. 3 36100X Each 7.25.4 35941Q Each 7.25.14 35984H Each
Exempt Organizations Closing Exempt Organizations Determinations Exempt Organizations Determinations
Agreements Manual - Civic Leagues, Social Welfare Manual - Credit Unions & Mutual Reserve
This text contains procedures relating to Organizations and Local Associations Funds
Exempt Organizations Agreements, includ- of Employees This IRM section provides guidance on
ing changes enacted by RRA 98. This IRM contains procedures regarding credit uions and mutual reserve funds under
OP:E:EP:P:1 Internal Use civic leagues, social welfare organizations IRC 501 (c)(12). The contained information
and local associations of employees. Previ- was previouly issued as handbook 7.8.2
7.9.4 36114L Each ously issued as Handbook 7.8.2 CH. 4, ca- CH. 14, catalog number has remained the
04/1999 File IRM per transmittal talog number has remained the same. same. T:EO:RA:T Internal Use
EP/EO Administrative Procedures and T:EO:RA:T:4 Internal Use
Programs - Technical Advice Procedures
7.25.15 35944X Each
This IRM provides procedures for request-
06/2001 File IRM per transmittal Exempt Organizations Determinations
ing technical advice by key district offices
Manual - Small Insurance Companies or
and appeals. OP:E:EP:FC Internal Use Exempt Organizations Determinations
Associations
Manual - Labor, Agricultural and
This IRM section provides guidance on the
Horticultural Organizations
operation of small insurance companies or
7.9.5 28392J Each this chapter contains procedures regarding
associations. The contained informations
08/1999 File IRM per transmittal labor, agriculture, or horticultural organiza-
was previously issued as Handbook 7.8.2
EP/EO Administrative Programs and tions. Previously issued as Handbook 7.8.2 CH. 15, catalog number has remained the
Procedures - Assistant Commissioner CH. 5, catalog number has remained the same. T:EO:RA:T Internal Use
(EP/EO) Closing Agreements same. T:EO:RA:T:2 Internal Use
This section contains procedures for Clos- 7.25.16 35945I Each
ing Agreements under IRC 7121, by the 7.25.6 35975W Each 06/2001 File IRM per transmittal
Assistant Commissioner (EP/EO). This ma- 06/2001 Special Handling/See Remarks Exempt Organizations Determinations
terial replaces text contained at IRM 7760. Exempt Organizations Determinations Manual - Corporations Organized to
OP:E:EP:FC Internal Use Manual - Business Leagues Finance Crop Operations
This capter contains procedures regarding This IRM section provides gudeance for
7.11.2 35903C Each business leagues. Previously issued as corporations organized by an IRC 521 or-
07/2001 File IRM per transmittal handbook 7.8.2 CH. 6, catalog number has ganization, or members thereof, to finance
Employee Plans Determination Letter remained the same. CP:E:EO Internal certain crop operations. The contained in-
Program - EP Case Assignment guide Use formations was previously issued as Hand-
IRM 7.11.2 provides guidelines for classify- book 7.8.2 CH. 16, catalog number
ing EP determination and Examination 7.25.11 35943M Each hasremained the same. T:EO:RA:T Inter-
cases for the purpose of assigning grades 06/2001 File IRM per transmittal nal Use
to cases. This materials is a completerevi- Exempt Organizations Determinations
sion of IRM 7.5.2. Previously issued as IRM Manual - Teachers' Retirement Fund 7.25.17 35971E Each
7.5.2, Catalog number has remained the Associations 06/2001 File IRM per transmittal
This IRM chapter provides exemption from Exempt Organizations Determinations
same. T:EP Internal Use
income tax for certain teachers' retirement Manual - Supplemental Unemployment
7.25.2 35979O Each fund associations of a purely local charac- Benefit Trusts
07/2001 File IRM per transmittal ter. The contained information was previ- This IRM provides instructions and Echibits
Exempt Organizations Determinations ously issued as Handbook 7.8.2 CH. 11, on the operations of Supplemental Unem-
catalog number has reamined the same. ploayment Beneft Trusts. This information
Manual - Single Parent Title Holding
T:EO:RA:G Internal Use was previously issued as Handbook 7.8.2
Corporations
This IRM section provides guidance on the
7.25.12 36071F Each same. T:EO:RA:G Internal Use
operation of Single Parent Title Holding
Corporations under IRC 501(c)(2). This re- 7.25.19 35982L Each
Exempt Organizations Determinations
places IRM 7.8.2 Chapter 2. Previously is- 06/2001 File IRM per transmittal
Manual - Organizations Exempt Under
sued as IRM 7.8.2 Chapter 2, catalog Exempt Organizations Determinations
IRC 501 (c)(12)
number remained the same. Manual - Veterans' Organizations
This IRM section provides guideance for
T:EO:RA:T Internal Use This IRM section provides guideance for
Local Benelovent Life Insureance Associ-
certain organizations conducting veterans
7.25.3 36070U Each ations, Mutual Ditch Irrigation and Tele-
activities. The contained information was
07/2001 File IRM per transmittal phone Companies and Like Organizaitons.
previously issued as Handbook 7.8.2 CH.
Exempt Organizations Determinations the contained informations was previsuly 19, catalog number had remained the
Manual - Religious, Charitable, issued as handbook 7.8.2 CH. 12, catalog same. T:EO:RA:T Internal Use
Educational, Etc., Organizations number has remained the same.
This IRM section provides guidance for re- T:EO:RA:T Internal Use 7.25.20 35972P Each
ligious, charitable, educational, and other 06/2001 File IRM per transmittal
7.25.13 35983W Each Exempt Organizations Determinations
similar organizations that are exempt from
06/2001 File IRM per transmittal Manual - Qualified Group Legal Services
income tax under IRC 501(a) because the
Exempt Organizations Determinations Plan
are described in IRC 501(c)(3). This re-
Manual - Cemetery Companies This manual section will provide guidance
places IRM 7.8.2 Chapter 3. Previously is-
This IRM section provides guidance con- on qualified group legal services plans.
sued as IRM 7.8.2 Chapter 3, catalog cerning cemetery companies. The con- Exemptio under IRC 501(c)(20) is no longer
number has remained the same. tained informations was previously issued available. This information was previously
T:EO:RA:T Internal Use as Handbook 7.8.2 CH. 13, catalog number issued as Handbook 7.8.2 CH. 20, catalog
has remaind the same. T:EO:RA:T Inter- number has reamined the same
nal Use T:EO:RA:G Internal Use
I-54
IRM
7.25.21 35981A Each 7.26.1 35985S Each 7.27.3 36074M Each
Exempt Organizations Determinations Private Foundations Handbook - Exempt Organizations Tax Manual -
Manual - Mutiple Parent Title Holding Introduction to Private Foundations and Prohibited Transactions and
Companies Special Rules Under IRC 508 IncomeAccumulations
The IRm provides quideance on the opera- This IRM provides guidelines for a basic This IRM section provides guidance on IRC
tion of multiple parent title holding compai- introduction to private foundations and the 503, concerning prohbited transactions and
nies under IRC 501(c)(25). Previously rules of IRC 508. Previously issued as IRM income accumulations. Previously pub-
issued as Handbook 7.8.2 CH. 25, catalog 7.8.3 CH. 1, catalog number has remained lished in 7.8.2 CH. 33, catalog numberhas
number has remained the same. This is the same. T:EO:RA:G Internal Use remained the same. T:EO:RA:G Internal
intended for the TESE (EO) Audience. Use
T:EO:RA:T:3 Internal Use 7.26.2 36015V Each
7.27.4 36075X Each
Private Foundations Manual - Private
06/2001 File IRM per transmittal Exempt Organizations Tax Manual -
Foundation Defined - IRC 509(a)(1)
Taxation of Unrelated Business Income
Exempt Organizations Determinations Exlcusions (Other Than IRC This IRM discusses Taxation of Unrelated
Manual - Feeder Organizations 170(b)(1)(A)(vi)) and IRC Business Income. Previously issued as
This IRM text provides guidance for deter- This IRM chapter provides guidelines for IRM 7.8.2 CH. 35, catalog number has re-
mining when IRC 502 precludes exemption defining organizations described in IRC mained the same. T:EO:RA:G Internal
under section 501(a). This information was 509(a)(1) (other than 170(b)(1)(A)(vi)) and Use
previously published in IRM 7751. 509(a)(4). Previously issued as IRM 7.8.3
T:EO:RA:T:4 Internal Use CH. 2, catalog number has remained the 7.27.5 36076I Each
same. T:EO:RA:G Internal Use 06/2001 File IRM per transmittal
7.25.41 35947E Each Exempt Organizations Tax Manual -
06/2001 File IRM per transmittal 7.26.3 73145Q Each Unrelated Trade or Business
Exempt Organizations Determinations 08/2001 File IRM per transmittal This IRM section provides guidance on the
Manual - Insurance Activities Private Foundations Manual - Private meaning of the term "unrelated trade or
This IRM text provides guidance on the in- Foundations Defined - IRC 509(a)(1) and business" for the pruposes of IRC 511-515,
terpretation of the rules under IRC 501(m) 170(b)(1)(A)(vi) Exclusion concerning the taxation of unrelated trade
relating to commercial-type insurance. This This IRM contains procedures pertaining to or business activities of certain tax exempt
information was previously issued as the public support requirement of IRC 170 organizations. Previously published in IRM
Handbook 7.8.2 CH. 51, catalog had re- (b)(1)(A)(vi). 7.8.2 CH. 36, catalog number had remained
mained the same. T:EO:RA:T:1 Internal Previously issued as IRM 7.8.3 CH. 3, ca- the same. T:EO:RA:G Internal Use
Use talog number has remained the same.
T:EO:RA:G Internal Use
7.27.7 35986D Each
06/2001 File IRM per transmittal 7.26.4 35854S Each Exempt Organizations Tax Manual -
Exempt Organizations Determinations 08/2001 File IRM per transmittal Computation of Unrelated Business
Manual - Qualified State-Sponsord High Private Foundations Manual - Private Taxable Income for Social Clubs
Risk Insurance Organizations This IRM provides guidelines for calculating
Foundations Defined by IRC 509(a)(2)
This IRM explains IRC 501(c)(26), which unrelated business income under IRC
Exclusion
provides for the exemption of certain state- 512(a)(3). Previously issued as IRM 7.8.2
This IRM discusses the requirements for
sponsored organizations. This material was CH. 38, catalog number has reamined the
classification as an organization described same. T:EO:RA:G Internal Use
previously issued as Handbook 7.8.2 CH. in IRC 509(a)(2). Previously issued as IRM
52, catalog number has remained the same. 7.8.3 CH. 4, catalog number has remained
7.27.8 36089L Each
the same. T:EO:RA Internal Use 06/2001 File IRM per transmittal
7.25.44 36087P Each Exempt Organizations Tax Manual -
7.26.5 36016G Each Unrelated Debt Financed Income
08/2001 File IRM per transmittal This IRM section provides guidance on IRC
Exempt Organizations Determinations
Private Foundations Manuals - Private 514, which expands the taxation of unre-
Manual - Qualified State
Foundation Defined - IRC 509(a)(3) lated trade or business to applicable in-
TuitionPrograms
This IRM discusses IRC 509(a)(3). Previ- come. Generally, the applicable income is
This IRM discusses application of IRC 529,
ously issued as IRM 7.8.3 CH. 5, catalog that gerived from certain debt-financed in-
which concerns qualified state tuition pro-
number has remained the same. vestment properties held by certain tax ex-
grams. This material was previously issued
T:EO:RA:G Internal Use empt opranizations. Previously published
as Handbook 7.8.2 CH. 54, catalog number
in IRM 7.8.2 CH. 39, catalog number has
has remained the same. T:EO:RA:G In- 7.26.15 36098W Each remained the same. T:EO:RA:T Internal
ternal Use 08/2001 File IRM per transmittal Use
Private Foundations Manual - IRC 4947
7.25.43 36086E Each 7.27.9 36090M Each
Trusts
This IRM contains information on the rules
Exempt Organizations Determinations Exempt Organizations Tax Manual -
that apply to IRC 4947(a)(1) and (a)(2) trust.
Manual - Qualified State-Sponsored Debt-Financed Property
Workers' Compensation Organizations This IRM section provides guidance on the
talog number has remained the same.
This IRM explains IRC 501(c)(27), which taxation of debt-financed property acquired
provides for the exemption of certain state- by certian exempt organizations. It is very
sponsored organizations that provide work- specilized and complements the more gen-
ers' compensation. This material was eral rules conerning taxation of such or-
previously issued as Handbook 7.8.2 CH. ganizations. Previously published in IRM
53, catalog number has remained the same. 7.8.2 CH. 40, catalog number remained the
T:EO:RA:G Internal Use same. T:EO:RA:T Internal Use
I-55
IRM
7.27.10 36091X Each 7.27.19 35964P Each 8.1.5 36186F Each
Exempt Organizations Tax Manual - Exempt Organizations Tax Manual - Appeals - Miscellaneous Provisions
Acquisition Indebtedness Taxable Expenditures of Private This IRM provides information on providing
This IRM section provides guidance on the Foations taxpayers with notice concerning contacts
meaning of the term "acquistion indebt- This IRM section provides guidance on the with third parties. AP:SBSE:OP Internal
edness." Investment property held by cer- rules of IRC 4945 (pertaining to private Use
tain tax exempt organizations may be foundations). Previously published in IRM
subjected to taxation under IRC 514 if 7.8.3 CH. 17, catalog number remained the 8.2.1 36187Q Each
shuch property is subject to "acquisition in- same. T:EO:RA:T Internal Use 11/2001 File IRM per transmittal
debtedness." Previously published in IRM Appeals - Pre-90-Day & Protested Excise
7.8.2 CH. 41, catalog number remained the 7.27.20 35935M Each & Employment Tax Cases
same. T:EO:RA:T Internal Use 08/2001 File IRM per transmittal This IRM provides Appeals and other IRS
Exempt Organizations Tax Manual - personnel with procedures that are general
7.27.11 36080Q Each Disqualified Persons as Defined in IRC in nature and when appropriate apply to
06/2001 File IRM per transmittal 4946 docketed as well as nondocketed cases.
Exempt Organizations Tax Manual - This IRM chapter contains procedures for Specific instructions for the different types
Political Organizations disqualified persons as defined in IRC 4946. of cases are contained in this and other
This IRM issues guidelines related to Poli- Previously issued as IRM 7.8.3 CH. 11, ca- chapters of the manual. AP:GA:OP Inter-
tical Organizations. Previously published in talog number has remained the same. nal Use
IRM 7.8.2 CH. 46, catalog number re- T:EO:RA:G Internal Use
mained the same. T:EO:RA:G Internal 8.3.1 36041R Each
Use 7.27.27 35949A Each 12/2001 File IRM per transmittal
08/2001 File IRM per transmittal Appeals - Tax Shelters
7.27.15 27564J Each Exempt Organizations Tax Manuals - This IRM provides procedures for the ap-
08/2001 File IRM per transmittal Application of Taxes and Denial of peals tax shelter settlement philosophy.
Exempt Organizations Tax Manual - Exemption to Certain Foreign C:AP:LMSB Internal Use
Taxes on Self-Dealing Organizations
This IRM chapter provides an explanation This IRM chapter provides guidance on ex- 8.4.1 36052Y Each
of the rules relating to self-dealing under emption requirements for certain foreign 03/2000 File IRM per transmittal
IRC 4941. Previously issued as IRM 7.8.3 organizations. Perviously issued as IRM Appeals - Docketed & 90-Day Cases
Chapter 13, catalog number has reamined 7.8.3 CH. 19, catalog number has remained This IRM provides procedures for process-
the same. T:EO:RA:G Internal Use the same. T:EO:RA:G Internal Use ing docketed as well as nondocketed cases
between Appeals and Counsel.
7.27.16 35830I Each 8.1.1 36182N Each AP:LMSB Internal Use
Exempt Organizations Tax Manual - Appeals - Appeals Manual System 8.5.1 36053J Each
Taxes on Foundation Failure to This section describes the Internal Revenue 07/2000 File IRM per transmittal
Distribute Income Manual System for Appeals Personnel. This Appeals - Claim & Overassessment
This section provides information on the replaces IRM 8100. C:AP:FS Internal Use Cases
taxes imposed on certain private founda- This IRM discusses Appeals consideration
tion's failure to distribute income. Previously of claim and overassessment cases.
issued as IRM 7.8.3 CH. 14, catalog num- 8.1.2 36183Y Each AP:G:O Internal Use
ber has remained the same. 05/1999 File IRM per transmittal
T:EO:RA:G Internal Use Appeals - Functional Authority & 8.6.1 36054U Each
Jurisdiction of Appeals 12/2001 File IRM per transmittal
7.27.17 35963E Each This section describes functional authority Appeals - Conference and Settlement
08/2001 File IRM per transmittal and jurisdiction of appeals organization. Practices
Exempt Organizations Tax Manual - C:AP:CIIT Internal Use This IRM provides information on confer-
Taxes on Excess Business Holdings ence and settlement practice for Appeals
This IRM chapter provides guidance on the 8.1.3 36184J Each Officers. AP:LMSB Internal Use
application of the excise tax that is applica- 12/2000 File IRM per transmittal
ble in the event a private foundation has Appeals - Appeals Program 8.7.1 36060Y Each
This IRM provides information about the 11/2001 File IRM per transmittal
excess business holdings under IRC 4943.
Appeals organization, including Appeals' Technical and Procedural Guidelines -
mission, annual operating plan and the role Special Issues / General
talog number has remained the same.
of the Appeals officer. Information has been This IRM contains information on general
added relating to the prohibition of ex parte special issue guidelines for Appeals.
7.8.3 CH. 16 35988Z Each communications pursuant to Section AP:G:O Internal Use
08/2001 File IRM per transmittal 1001(a)(4) of RRA'98. AP:LMSB Internal
Exempt Organizations Tax Manual - Use
8.7.2 33671H Each
Taxes on Investments Which Jeopardize
8.1.4 36185U Each Technical and Procedural Guidelines -
Charitable Purposes
12/2001 File IRM per transmittal Special Collection Appeals Programs
This IRM provides guidelines for the rules
Appeals - Appeals Managers' This IRM contains procedures for Appeals
of IRC 4944 pertaining to private founda-
Procedures officers and Settlement officers to follow in
tions. Previously issued as IRM 7.8.3 CH.
This IRM describes Appeals Manager's working CAP and CDP case. AP:G:O In-
procedures. This replaces IRM 8100. ternal Use
C:AP:LMSB Internal Use
I-56
IRM
8.7.3 33162R Each 8.14.1 36057B Each 8.17.5 31913K Each
Technical and Procedural Guidelines - Appeals Rulings, Technical Advice, Appeals Tax Computation Specialist
Appeals Industry Specialization Program Technical Information and Other Manual - Special Forms and Agreements
(ISP) Assistance This IRM provides guidelines on the use of
This IRM contains information on the Ap- This IRM provides information on revenue various forms involved in preparing audit
peals Industry Specialization Program rulings, technical advice, technical informa- statements and processing cases in Ap-
(ISP). C:AP:LMSB Internal Use tion and other assistance. peals. It describes circumstances under
C:AP:LMSB Internal Use
which a particular form is required.
8.8.1 36040G Each C:AP:SBSE Internal Use
8.15.1 36199I Each
Appeals - Appeals Agreement Forms
Appeals Bankruptcy Cases - Bankruptcy
8.18.1 31885D Each
This IRM contains information on Appeals Cases 03/2001 File IRM per transmittal
agreement forms. C:AP:LMSB Internal This IRM provides Appeals and other IRS Valuation Assistance - Valuation
Use personnel with procedures relating to bank- Assistance Procedures
ruptcy cases that come to Appeals. Guidance is provided for requesting valu-
8.9.1 36038U Each AP:8015:MSRO Internal Use ation assistance from Appeals Appraisal
10/2001 File IRM per transmittal Services and the Office of Art Appraisal
Joint Committee (JC) Case Procedures - 8.16.1 36181C Each Services under the Chief Appeals.
Joint Committee (JC) Case Procedures 12/1999 File IRM per transmittal AP:LMSB1 & ART Internal Use
This IRM provides procedures for process- Appeals - Employee Plans and Exempt
ing of Joint Committee cases by Appeals. Organization Cases 8.20.1 36042C Each
AP:AQMS:LMSB Internal Use This section provides information on pre 01/2002 File IRM per transmittal
and post conference procedures for EP/EO Appeals Records and Processing
8.10.1 36055F Each CEP cases. This replaces IRM 8(16)00. Manual - Introduction to Appeals
03/2002 File IRM per transmittal AP:SBSE:OP Internal Use Records and Processing
Appeals - Reports and Projects This IRM is the introduction to the Appeals
This IRM contains information on reports 8.17.1 31907G Each
Records and PRocessing Manual. It is in-
and projects. C:AP:LMSB Internal Use 07/2001 File IRM per transmittal
tended primarily for use by the Records and
Appeals Tax Computation Specialist
Manual - Introduction to the Appeals Tax Processing employees in Appeals offices.
Computation Specialist Manual It will also be used for reference by other
8.11.1 36059X Each
Appeals employees, including Appeals Of-
02/1999 File IRM per transmittal Introduction to the Appeals Tax Computa-
tion Manual. Provides guidance and proce- ficers, Settlement Officers and Appeals
Appeals - Penalties
dures for Appeals Tax Computation Managers. Previously issued as IRM 8.1.1
This IRM provides instructions for all func-
Specialists. AP:GA:OP Internal Use CH. 1, catalog number has remained the
tions Servicewide on all penalties imposed
same. AP:SB Internal Use
by the Internal Revenue Code. 8.17.2 31908R Each
C:AP:CSC&AS Internal Use 11/2001 File IRM per transmittal 8.20.2 33441R Each
Appeals Tax Computation Specialist 01/2002 File IRM per transmittal
8.12.1 36056Q Each Manual - The Audit Statement Appeals Records and Processing
06/1998 File IRM per transmittal This IRM sets out the guidelines for per- Manual - Automated Systems
Appeals - Appeals Case Memo forming auditing work and for preparing au- This IRM describes various automated sys-
This IRM explains how to prepare appeals dit statements in Appeals. tems used by the Appeals Records and
case memos. C:AP:FS Internal Use C:AP:SBSE Internal Use processing sections. It is intended primarily
8.13.1 36039F for use by Recores and Processing em-
Each 8.17.3 31909C Each
ployees in Appeals offices. It will also be
Closing Agreement Manual - Purpose Appeals Tax Computation Specialist used for reference by other Appeals em-
and Authorities Manual - Transcript of Account and ployees, including Appeals Officers, Settle-
This IRM provides instructions and guid- Statement of Account ment Officers and Appeals Managers.
ance to Service personnel handling closing This IRM defines a Transcript of Account AP:SB Internal Use
agreements entered into under IRC section and a Statement of Account. It explains the
purpose of a Statement of Account and 8.20.3 33442C Each
7121. This includes employees in W&I,
provides guidelines for preparing a State- 01/2002 File IRM per transmittal
SB/SE, LMSB, TE/GE and Appeals. This
ment of Account in Appeals. The types of Appeals Records and Processing
entire IRM is reformatted and renumbered
cases requiring transcripts and statements Manual - Appeals Centralized Database
to conform to the redesigned IRM and is
are listed.It also explains how to sucure System (ACDS)
updated to reflect new position titles result-
Master File and Non-Master File transcripts. This IRM describes the ACDS. Specific item
ing from the IRS reorganization. This IRM
C:AP:SBSE Internal Use instructions are provided for input into the
replaces old IRM 8(13)10. AP:LMSB In-
various fields in ACDS Cases. It is intended
ternal Use 8.17.4 31912Z Each primarily for use by the Records and Proc-
11/2001 File IRM per transmittal essing employees in Appeals offices. It will
8.13.2 36058M Each Appeals Tax Computation Specialist
06/2000 File IRM per transmittal also be used by other Appeals employees,
Manual - Statutory Notices of Deficiency including Appeals Officers, Settlement Offi-
Closing Agreements and Offers in and Other Notices
Compromise- Offers in Compromise cers and Appeals Managers. AP:SB In-
This IRM sets out guidelines for the prepa-
This IRM provides information on Offers in ternal Use
ration of a Notice of Deficiency and other
Compromise. AP:SBSE 3 Internal Use notices such as Notice of Determination.
Used in certain circumstances when a mu-
tually satisfactory agreement can not be
reached in Appeals. C:AP:SBSE Internal
Use
I-57
IRM
8.20.4 33443N Each 8.20.9 36049B Each 9.2.1 36231X Each
Appeals Records and Processing Appeals Records and Processing Skills and Training - Training
Manual - Statute of Limitations Manual - Inventory Control Systems and This IRM contains training information for
This IRM contains instructions pertaining to Reports Criminal Investigation. Previously issued as
determining and controlling the Statute of This IRM contains instructions for generat- Handbook 9.2 Chapter 1, catalog number
Limitations on the Appeals Centralized Da- ing and working various reports, including remained the same. CI:S:RPE Internal
tabase System (ACDS) and AIMS. It is in- Use
annual physical inventory validatin reports,
tended primarily for use by Records and
AMATCH reports, ACDS reports, End-of-
Processing employees in Appeals offices.
Month processing, and Ad Hoc reports. It is
9.2 CH. 2 36226E Each
It will also be used for reference by other 08/2000 File IRM per transmittal
Appeals employees, including Appeals Of- intended primarily for use by the Records
Skills and Training of Criminal
ficers, Settlement Officers and Appeals and Processing employees in Appeals of- Investigation Personnel - Physical
Managers. AP:SB Internal Use fices. It will also be used for reference by Fitness Program
other Appeals employees, including Ap- This chapter provides guidelines for the
8.20.5 36043N Each peals Officers, Settlement Officers and Ap- physical fitness program in CI.
01/2002 File IRM per transmittal peals Managers. Previously issued as IRM CI:S:RPE Internal Use
Appeals Records and Processing 8.1.1 CH. 8, catalog number has remained
Manual - Processing and Establishing the same. AP:SB Internal Use 9.2 CH. 3 36228A Each
New Receipts 08/2000 File IRM per transmittal
This IRM contains information on process- 9.1.1 36200Y Each Skills and Training of Criminal
ing and establishing new receipts. Previ- 12/2001 File IRM per transmittal Investigation Personnel - Use of Force
ously issued as IRM 8.1.1 CH. 2, catalog Criminal Investigation Mission, Procedures
number has remained the same. Authorities, Organization and Directives This chapter provides guidelines for use of
AP:SB Internal Use - Mission, Strategies, Programs & force procedures for special agentsin Crim-
Organization inal Investigation. CI:S:RPE Internal Use
8.20.6 36044Y Each
This chapter contains the mission of Crimi-
Appeals Records and Processing nal Investigation and an introduction to var-
ious programs and strategies. 9.3 CH. 1 36250E Each
Manual - Interim Processing Procedures 04/1999 File IRM per transmittal
This IRM contains interim processing pro- CI:S:RPE Internal Use
Disclosure and Publicity Handbook -
cedures for a variety of interim actions, in-
9.1.2 36201J Each Disclosure
cluding processing payments, partial
09/2001 File IRM per transmittal Provides instructions, guidelines and pro-
assessments/abatements, mail procedures,
CI Mission, Authorities, Organization cedures concerning disclosure, issues en-
issuing notices of deficiency and determi-
and Directives - Authority countered in Criminal Investigation
nation letters, etc. It is intended primarily for
This IRM will focus on the authority to: en- CP:CI:O:T Internal Use
use by the Records and Processing em-
ployees in Appeals offices. It will also be force crimes under the Internal Revenue
9.3 CH. 2 36251P Each
used for reference by other Appeals em- laws, arrest and carry firearms, compromise
ployees, including Appeals Officers, Settle- a tax investigation, settle criminal cases, Disclosure and Publicity Handbook -
ment Officers and Appeals Managers. seize property for forfeiture, the authority Publicity & Internal Communications
Previously issued as IRM 8.1.1 CH. 3, cat- that forms the basis of the duties of a spe- This chapter contains guidance for publicity
alog number has remained the same. cial agent and conflict of laws. Previously
AP:SB Internal Use and internal communications for Criminal
issued as IRM 9.1 CH. 2, catalog number Investigation. CP:CI:O:T Internal Use
has remained the same. CI:S:RPE Inter-
8.20.7 36045J Each
01/2002 File IRM per transmittal nal Use 9.4 CH. 1 36203F Each
Appeals Records and Processing 03/1999 File IRM per transmittal
Manual - Appeals Case Closures
9.1 CH. 3 36229L Each Investigative Techniques Handbook -
07/1998 File IRM per transmittal Information Gathering, General, Primary,
This IRM contains general closing proce-
dures for closing cases from the Appeals Criminal Incastigation Mission, and Subject Investigations
Centralized Database System (ACDS) and Authorities, Organization and Directives This chapter describes the authorizations
other systems, such as AIMS, if applicable. - Criminal Statutory Provisions and techniques for each of the CI's four types
Additional closing instructions are provided Common Law of information collecting activities.
for specific types of cases. It is intended This chapter defines various aspects of the CP:CI:O:T Internal Use
primarily for use by the Records and Proc- law. It also contains the complete text of
essing employees in Appeals offices. It will the more frequently used penal sections of 9.4.2 36205B Each
also be used for reference by other Appeals the USC Title 26 and the complete text of 12/2001 File IRM per transmittal
employees, including Appeals Officers, Titles 18 and 31 that are within the jurisdic- Investigative Techniques Handbook
Settlement Officers and Appeals Managers. tion of IRS. CP:CI:O:T Internal Use -Sources of Information
Previously issued as IRM 8.1.1 CH. 4, ca- This IRM relates to the different sources
talog number has remained the same. 9.1.4 36202U Each available to gather information during the
AP:SB Internal Use 07/2001 File IRM per transmittal course of an investigation. Previously
Criminal Investigation Mission, numbered 9.4 Chapter 2. CI:OPS:SIT In-
8.20.8 36046U Each Authority, Organization and Directives - ternal Use
01/2002 File IRM per transmittal Criminal Investigation Directives
Appeals Records and Processing 9.4.3 36206M Each
This IRM discusses the Criminal Investi- 09/2001 File IRM per transmittal
Manual - Appeals Records Maintenance
gation organization, mission and directives. Investigative Techniques - Formal
and Disposition
This IRM contains information on appeals Previously issued as Handbook 9.1 Chapter Written Request
records maintenance and disposition. Pre- 4, catalog number remained the same. This IRM discribes the formal written re-
viously issued as IRM 8.1.1 CH. 5, catalog CI:S:RPE Internal Use quest procedure. Previously issued as IRM
number has remained the same. 9.4 CH. 3, catalog number has remained
AP:SB Internal Use the same. CI:S:RPE Internal Use
I-58
IRM
9.4.4 36207X Each 9.4 CH. 13 36232I Each 9.5 CH. 7 36221B Each
Investigative Techniques - Requests for Investigative Techniques Handbook - The Investigative Process Handbook -
Information Financial Investigative Task Force Narcotic Investigations
This chapter contains information on a This chapter describes a financial investi- This chapter describes the Criminal Investi-
number of entities that have established gative task force. CP:CI:O:T Internal Use gation narcotics program.
special procedures for special agents to OP:CI:O:N:A Internal Use
follow in requesting information from them.
It explains in detail the various procedures 9.5 CH. 1 36216I Each 9.5 CH. 8 36222M Each
that must be followed in administrative in- 12/1998 File IRM per transmittal 03/1999 File IRM per transmittal
vestigations and should be followed when- The Investigative Process Handbook - The Investigative Process Handbook
ever possible in grand jury investigations. Administrative Investigations -Investigative Reports
Previously issued as Handbook 9.4 chapter This Chapter provides guidance to special
This chapter contains information on gen-
4, the catalog number has remained the
eral investigative procedures and rules of agents writing investigative reports.
same. C:S:RPE Internal Use
evidence. This information is applicable to CP:CI:O:T Internal Use
9.4.5 36208I Each all types of investigations, including grand
03/2002 File IRM per transmittal jury investigations. This IRM replaces in- 9.5 CH. 9 36223X Each
formation previously found in portions of 07/1998 File IRM per transmittal
Investigative Techniques - Interviews
This section discusses all the techniques for IRM 9781 and 9321-28. OP:CI:O:T Inter- The Investigative Process Handbook -
preparing for and conducting interviews. nal Use Method of Proof
Previously issued as Handbook 9.4 Chapter This chapter explains the different methods
5, catalog number remained the same. 9.5 CH. 2 36462Y Each of proof and how to document each method.
CI:S:RPE Internal Use 09/1998 File IRM per transmittal CP:CI Internal Use
The Investigative Process - Grand Jury
9.4 CH. 6 36209T Each Investigations 9.5.10 36224I Each
03/1999 File IRM per transmittal This chapter provides information to special 01/2002 File IRM per transmittal
Investigative Techniques Handbook - agents in Criminal Investigation on per- The Investigative Process Handbook -
Surveillance forming or conducting investigations, pre- Centralized Review (Investigative
The title of this chapter has been changed paring for inctment, trial, and inobtaining Reports)
from "Surveillance" to "Surveillance and This IRM provides guidelines and proce-
evidence relative to sentencing, in matters
Non-Consensual Monitoring". It contains dures regarding the centralized review of
involving potential violations of Title 26,
procedures pertaining to surveillance as an prosecution reports. Previously issued as
enforcement technique. CP:CI Internal and/or Title 18, and/or Title 31 of the United
States Code committed in contravention of 9.5 Chapter 10. CI:S:RPE Internal Use
Use
tax, bank secrecy, or money laundering
9.4.7 36210U Each statutes. OP:CI:O:T Internal Use 9.5 CH. 11 36463J Each
Investigative Techniques - Consensual 9.5 CH. 3 36218E Each
The Investigative Process - Other
Monitoring 04/1999 File IRM per transmittal
Specialized Investigations
This IRM contains policy and procedural The Investigative Process - Tax Crimes
This chapter details investigations categor-
information concerning the investigative use (General)
ized as other specialized investigations.
of electronic or mechanical monitoring de- This chapter provides information concern-
vices with the concent of oneor more parties These investigations are outlined as fol-
ing tax crimes investigations.
to conversations. Previously issued as IRM lows: Bribery, Forcible Rescue of Seized
CP:CI:O:T Internal Use
9.4 CH. 7, catalog number has remained Property, Offers in Comprise, Excise Tax,
the same. CI:S:RPE Internal Use 9.5 CH. 4 36219P Each and Collateral Investigations.
09/1999 File IRM per transmittal OP:CI:O:T Internal Use
9.4 CH. 9 36212Q Each The Investigative Process Handbook -
06/1998 File IRM per transmittal Refund Fraud and Return Preparer
9.5 CH. 12 27554N Each
Investigative Techniques Handbook - 04/1999 File IRM per transmittal
Investigations
Search Warrants & Warrantless Formal Conferences and Processing
This chapter relates to fraud investigations
Searches Completed Criminal Investigation
investigated by CI. OP:CI:O:T Internal
This chapter covers the guidelines and in- Reports - Investigative Process
Use
vestigative techniques for the use of Search This chapter provides information concern-
Warrants. CP:CI Internal Use ing formal conferences and processing
9.5 CH. 5 36233T Each
10/1998 File IRM per transmittal completed criminal investigation prose-
9.4.11 36214M Each cution and discontinued investigation re-
12/2001 File IRM per transmittal The Investigative Process Handbook -
Fraud Investigations ports. OP:CI:O:T Internal Use
Investigative Techniques Handbook -
Investigative Services This IRM chapter provides information and
9.5 CH. 13 36234E Each
This IRM relates to the investigative ser- guidelines with respect to money launder-
vices provided to special agents to assist ing. This IRM replaces portions of the text
The Investigative Process Handbook -
them in conductimg criminal investigations. previously located in IRM 9781.
Civil Considerations
Previously issued as 9.4 Chapter 11. OP:CI:O:T Internal Use
This chapters contains information on civil
9.5 CH. 6 36220Q Each assessments, penalties, offers, etc., while
9.4.12 36215X Each 07/1998 File IRM per transmittal separate from criminal activities can still
12/2001 File IRM per transmittal The Investigative Process Handbook - impact the criminal investigation. This
Investigative Techniques - Arrests Organized Crime & Strike Force chapter deals with some of those civil mat-
This IRM gives special agents guidance as This chapter provides information concern- ters which may warrant consideration. It
to what to do before, during and after an ing orgainzed crime and strike force pro- replaces portions of text previously found in
arrest is made. CI:OPS:SIT Internal Use grams. CP:CI Internal Use IRM sections: 9220-67, 9636, 9329, 9634
and 9537. OP:CI:O:T Internal Use
I-59
IRM
9.5 CH. 14 36235P Each 9.7 CH. 1 36428C Each 9.7 CH. 7 36434G Each
The Investigative Process Handbook - Asset Seizure and Forfeiture - Seizure Asset Seizure and Forfeiture -
Civil Activity at the Close of the Subject Authority & Coordination of the Processing Seized Assets
Criminal Investigation Forfeiture Process This IRM discusses procedures used in
This chapter contains information dealing This IRM provides information on seizure handling a seized asset from the seizure to
with the post-closing civil and administrative authority and coordination of the forfeiture the disposition. Replaces Chapter (11)00
activities. It replaces portions of text previ- process. CP:CI:O:T Internal Use of IRM 9781. CP:CI:O:T Internal Use
ously contained in IRMs 9784, 9267, 9324,
9631 and 9536. OP:CI:O:T Internal Use 9.7 CH. 2 36429N Each 9.7 CH. 8 36435R Each
Asset Seizure and Forfeiture - Methods Asset Seizure and Forfeiture - Storage
9.5 CH. 15 36236A Each to Effect Seizures of Seized Assets
12/1998 File IRM per transmittal This IRM describes the methods which may This IRM discusses the storage of seized
The Investigative Process Handbook - be used to effect a title 18 seizure for for- assets. Replaces Chapter (11)00 of IRM
Closing the Subject Criminal feiture. Replaces Chapter (11)00 of IRM 9781. CP:CI:O:T Internal Use
Investigation 9781. CP:CI:O:T Internal Use
This chapter provides guidelines and pro- 9.7.10 36437N Each
cedures for the Chief, Criminal Investigation 9.7 CH. 3 36430O Each 01/2001 File IRM per transmittal
04/1998 File IRM per transmittal Asset Seizure and Forfeiture -
to follow in closing administrative referrals,
Asset Seizure and Forfeiture - Civil Disposition of Forfeited Property
grand jury investigations, direct referrals
Seizure and Forfeiture This IRM discusses the disposition of for-
and discontinued investigations. This re-
This IRM describes the civil seizure and feited property. Previously issued as Hand-
places text previously contained in portions
forfeiture process as a sanction against book 9.7 chapter 10, the catalog number
of IRMs 9267, 9636, 9781, 9631, 9632 and
money laundering. Replaces Chapter has remained the same. C:S:RPE Inter-
9782. OP:CI:O:T Internal Use
(11)00 of IRM 9781. CP:CI:O:T Internal nal Use
9.6 CH. 1 36230M Each Use
9.7 CH. 11 36438Y Each
9.7.3 36431Z Each 07/2000 File IRM per transmittal
Trial and Court Related Activities
11/2001 File IRM per transmittal Asset Seizure and Forfeiture -
Handbook - Compulsion Orders & Asset Seizure and Forfeiture - Criminal Abandoned Property
Immunity Forfeiture This IRM discusses the handling of aban-
This chapter deals with a witness being This IRM defines all aspects of criminal doned property. Replaces chapter (11)00
granted immunity from criminal prosecution forfeiture, identifies criminally forfeitable of IRM 9781. CI:OPS:WS Internal Use
and compelling witnesses to testify. property, and provides guidelines and re-
CP:CI:O:T Internal Use quirements for methods of seizure and legal
proceedings. Previously issued as IRM 9.7 9.7 CH. 12 36439J Each
9.6.2 36464U Each
CH. 4, catalog number has remained the 04/1998 File IRM per transmittal
03/2002 File IRM per transmittal Asset Seizure and Forfeiture - Equitable
same. CI:OPS:WF Internal Use
Trial and Court-Related Activities - Plea Sharing and Reverse Asset Sharing
Agreements and Sentencing Process 9.7.5 36432K Each This IRM discusses equitable sharing and
This IRM provides guidance and proce- 01/2001 File IRM per transmittal reverse asset sharing in the seizure and
dures on plea agreements and the sen- Asset Seizure and Forfeiture - Forfeiture forfeiture process. Replaces Chapter (11)00
tencing process. It also replaces Actions of IRM 9781. CP:CI:O:T Internal Use
information contained in IRMs 9781 and This IRM contains information on forfei-
Part IX. Previously issued as 9.6 Chapter tures, including documentation settlements 9.7 CH. 13 36440K Each
2. CI:OPS:FC Internal Use of judicial forfeiture and expedited forfeiture 04/1998 File IRM per transmittal
settlements. Previously issued as Hand- Asset Seizure and Forfeiture -
9.6 CH. 3 36465F Each book 9.7 Chapter 5, catalog number has Evidentiary Seizures
08/1999 File IRM per transmittal remained the same. CI:S:RPE Internal This IRM discusses evidentiary seizures.
Trial and Court-Related Activities - Use Replaces Chapter (11)00 of IRM 9781.
Pre-Trial Procedures CP:CI:O:T Internal Use
This chapter describes pre-trial procedures. 9.7 CH. 6 36433V Each
It replaces text previously contained in IRM 04/1998 File IRM per transmittal 9.7 CH. 14 36441V Each
9781, sections 700 through 751.537. Asset Seizure and Forfeiture - Seizure 04/1998 File IRM per transmittal
OP:CI:O:T Internal Use Planning Asset Seizure and Forfeiture - Title 26
This IRM discusses various matters that (Code) Seizures for Forfeiture
9.6.4 36225T Each should be considered when planning a sei- This IRM provides information concerning
10/2001 File IRM per transmittal zure. Replaces Chapter (11)00 of IRM Title 26 seizures for forfeiture. Replaces
Trial and Court Related Activities - Trial 9781. CP:CI:O:T Internal Use Chapter (11)00 of IRN 9781.
This IRM covers Federal Court procedures CP:CI:O:T Internal Use
and related matters. Previously issued as 9.7.7 36436C Each
IRM 9.6 CH. 4, catalog number has re- 11/2001 File IRM per transmittal 9.8.1 36442G Each
mained the same. CI:S:RPE Internal Use Asset Seizure and Forfeiture - Claims 01/2002 File IRM per transmittal
and Petitions Criminal Investigation at the Service
This IRM defines various claims filed Center - Fraud Detection Center
9.6 CH. 7 36227P Each against forfeited property, including guide- Organizational Structure and
04/1999 File IRM per transmittal lines and requirements for hardship pe- Responsibilities
Trial And Court Related Activities titions, petitions for remission or mitigation, This IRM pertains to the orgainzational
Handbook - Protection Assignments and transfer of forfeited assets to victims. structure and responsibilities of criminal in-
This Chapter relates to protection assign- Previously issued as IRM 9.7 CH. 9, catalog vestigation at the service center. Previously
ments which involve special agents partic- number has remained the same. issued as 9.8 Chapter 1. CI:RC Internal
ipation. CP:CI:O:T Internal Use CI:OPS:WF Internal Use Use
I-60
IRM
9.8 CH. 2 36443R Each 9.9 CH. 6 36451R Each 9.9 CH. 12 36457F Each
Criminal Investigation at the Service Criminal Investigation Management Criminal Investigation Management
Center - Criminal Investigations Controls Information System (CIMIS) - Form 4930 Information System (CIMS) - Form 4930
This IRM provides instructions and infor- Section IV, Items 13 through 22 Sections VIII, Legal Action Information
mation for the control function of the crimi- This chapter describes the information IX, Criminal
nal investigation branch at the service needed to complete items 13 through 22 of This chapter describes the information
centers. CP:CI:O:T Internal Use Section IV, Form 4930, for input into CIMIS. needed to complete items 57 through 70 of
IRM 9.9 chapters 1 through 13 replace IRM Section VIII and item 71 of Section IX, Form
9.8 CH. 3 36444C Each 4930, for input into CIMIS. IRM 9.9 chap-
02/1999 File IRM per transmittal 9782, which is obsolete. OP:CI:O:T In-
ternal Use ters 1 - 13 replaced IRM 9782, which is
Criminal Investigation at the Service obsolete. OP:CI:O:T Internal Use
Center - Questionable Refund Program
(QRP) 9.9 CH. 7 36452C Each
9.9 CH. 13 36458Q Each
This IRM contains administrative proce- 08/1999 File IRM per transmittal
dures for the criminal investigation gues- Criminal Investigation Management
Criminal Investigation Management
tionable refund program. Information System (CIMIS) - Form 4930
Information System (CIMIS) - Form 5043,
CP:CI:OT Internal Use Section IV, Items 23 through 28 Criminal Investigation Monthly Activity
This chapter describes the information Report
9.8 CH. 4 36445N Each needed to complete items 23 through 28 of This chapter describes the purpose, re-
04/1998 File IRM per transmittal Section IV, Form 4930, for the Criminal In- quirement, and specific data entry instruc-
Criminal Investigation at the Service vestigation Management Information Sys- tion for each section of Form 5043, Criminal
Center - Restitution tem (CIMIS). OP:CI:O:T Internal Use Investigation Monthly Activity Report.
This IRM gives an overview of procedures
OP:CI:O:T Internal Use
for court ordered restitution. 9.9 CH. 8 36453N Each
CP:CI:O:T Internal Use 07/1999 File IRM per transmittal 9.10 CH. 1 36425V Each
Criminal Investigation Management 03/1998 File IRM per transmittal
9.9 CH. 1 36446Y Each Information System (CIMIS) - Form 4930 Administrative Databases and Software
Section IV, Items 29 through 33 Handbook - Criminal Investigation
Criminal Investigation Management
This chapter describes the information Equipment Control System (CIECS)
Information System (CIMIS) - Employee
needed to complete items 29 through 33 of Provides information on the Criminal
CIMIS Responsibilities and Procedures
This chapter is designed to describe the Section IV, Form 4930, for input into CIMIS. Equipment Control System (CIECS).
Criminal Investigation Management Infor- OP:CI:O:T Internal Use CP:CI:O:T Internal Use
mation (CIMIS) database. OP:CI:O:T In-
ternal Use 9.9 CH. 9 36454Y Each 9.10.2 36426G Each
9.9 CH. 2 36447J Each Criminal Investigation Management Administrative Databases and Software
09/1998 File IRM per transmittal Information System (CIMIS) - Form 4930 - Treasury Enforcement and
Criminal Investigation Management Section V, Investigation Status Communication System and
Information System (CIMIS) - CIMIS This chapter sescribes the information International Fugitive Notices
Security and Setup needed to complete items 34 & 35 of Sec- Provides information available on the Trea-
This chapter deals with the different struction V, Form 4930, for input into CIMIS. IRM sury Enforcement Communication System
tures used to ensure CIMIS security. Also, (TECS) for domestic and international fugi-
9.9 chapters 1 - 13 replace IRM 9782,
the chapter explains what information tives. CI:OPS:WF Internal Use
which is obsolete. OP:CI:O:T Internal Use
needs to be in the system before an inves-
tigation is numbered or assigned. 9.10 CH. 3 36427R Each
It also describes the investigation number. 03/1998 File IRM per transmittal
9.9 CH. 10 36455J Each
Administrative Databases and Software
IRM 9.9 chapters 1-13 replaces IRM 9782, 08/1999 Special Handling/See Remarks
which is obsolete. OP:CI:O:T Internal Use - Criminal Investigation Support
Criminal Investigation Management Software
Information System (CIMIS) - Form 4930 Provides information on the Criminal Inves-
Section VI, Other Investigation tigation support system. CP:CI:O:T Inter-
9.9 CH. 4 36449F Each
09/1998 File IRM per transmittal Information nal Use
Criminal Investigation Management This chapter provides information on Form
Information System (CIMIS) - Form 4930 4930, section VI. OP:CI:O:T Internal Use 9.11 CH. 1 36461N Each
Sections I, II, & III 04/1999 File IRM per transmittal
This chapter describes the information Fiscal and Personnel Matters - Fiscal &
needed to complete the first three sections 9.9 CH. 11 36456U Each Budgetary Matters
of Form 4930 for input into CIMIS. IRM 9.9 09/1998 File IRM per transmittal This chapter provides guidance on the fiscal
chapters 1-13 replace IRM 9782, which is Criminal Investigation Management and buget matters for Criminal Investigation
obsolete. OP:CI:O:T Internal Use Information System (CIMIS) - Form 4930 field managers. OP:CI:O:T Internal Use
Section VII, Prosecution
9.9 CH. 5 36450G Each Recommendation Information
09/1998 File IRM per transmittal This chapter describes the information 9.11.2 36466Q Each
Criminal Investigation Management needed to complete items 48 through 56 of 01/2002 File IRM per transmittal
Information System (CIMIS) - Form 4930 Section VII, Form 4930, for input into Fiscal and Personnel Matters - Domestic
Section IV, Items 3 through 12 CIMIS. IRM 9.9 chapters 1 - 13 replace IRM and Foreign Travel
This chapter describes the information This IRM discusses domestic travel, travel
9782, which is obsolete. OP:CI:O:T In-
needed to complete items 3 through 12 of to Puerto Rico and the U.S. Virgin Islands
ternal Use
Section IV, Form 4930 for input into CIMIS. and foreign travel. This IRM replaces text
IRM 9.9 chapters 1 - 13 replaces IRM 9782, previously found in IRMs 9781 and 9265.
which is obsolete. OP:CI:O:T Internal Use Previously issued as 9.11 Chapter 2.
CI:OPS:I Internal Use
I-61
IRM
9.11 CH. 3 36459B Each 11.3.2 30424C Each 11.3.9 30432C Each
Fiscal, Equipment, and Personnel Disclosure of Official Information - Disclosure of Official Information -
Matters - Investigative Property Disclosure to Persons with a Material Exempt Organizations
THis chapter deal with the overall topic of Interest Previously issued as IRM 1.3 CH. 9, catalog
investigative equipment. And it replaces Previously issued as IRM 1.3 CH. 2, catalog number remains the same. This IRM covers
IRMs Part IX and 9781. OP:CI:O:T Inter- number remains the same. This IRM covers the procedures for Disclosure and is for use
nal Use
the procedures for Disclosure and is prima- by Disclosure personnel. CL:GLD Internal
9.11.4 36460C Each rily intended for use by Disclosure person- Use
10/2001 File IRM per transmittal nel. CL:GLD Internal Use
Personnel Matters - Personnel Matters 11.3.10 30433N Each
This IRM describes Criminal Investigation's 11.3.3 30425N Each 12/2001 File IRM per transmittal
personnel management policies and proce- 12/2001 File IRM per transmittal Disclosure of Official Information
dures. CI:S:R Internal Use Disclosure of Official Information - Employee Plans Information
Disclosure to Designees and Previously issued as IRM 1.3 CH. 10, cata-
9.12 CH. 1 36416K Each Practitioners log number remains the same. This IRM
10/1999 File IRM per transmittal Previously issued as IRM 1.3 CH. 3, catalog covers the procedures for Disclosure and is
Administrative and Recordkeeping number remains the same. This IRM covers for use by Disclosure personnel.
Matters Handbook - Miscellaneous and the procedures for Disclosure and is prima- CL;GLD Internal Use
Administrative Procedures rily for use by Disclosure personnel.
Provides information regarding miscella- CL:GLD Internal Use 11.3.11 30434Y Each
neous and administrative procedures. 12/2001 File IRM per transmittal
OP:CI:O:T Internal Use 11.3.4 30426Y Each Disclosure of Official Information - Other
12/2001 File IRM per transmittal Information Available to the Public
9.12.2 36417V Each Disclosure of Official Information -
12/2001 File IRM per transmittal Previously issued as IRM 1.3 CH. 11, cata-
Congressional Inquiries log number has remained the same. This
Administrative and Recordkeeping
Matters Handbook - Record Retention & Previously issued as IRM 1.3 CH. 4, catalog IRM covers the procedures for Disclosure.
Management number remains the same. This IRM covers It is primarily intended for use by Disclosure
Provides information on record manage- the procedures for Disclosure and is for use personnel. CL:GLD Internal Use
ment for criminal investigation. by Disclosure personnel. CL:GLD Internal
CI:S:RPE Internal Use Use 11.3.12 30435J Each
9.13 CH. 1 36480U Each 11.3.5 30427J Each Disclosure of Official Information -
10/1998 Special Handling/See Remarks 12/2001 File IRM per transmittal Classification of Documents
International Investigations - Information Disclosure of Official Information - Fees Previously issued as IRM 1.3 CH. 12, cata-
From Foreign Countries Previously issued as IRM 1.3 CH. 5, catalog log number remains the same. This IRM
This chapter contains procedures for ob- number has remained the same. This IRM contains information on calssification of do-
taining information from foreign countries. coversthe procedures for Disclosure and is cuments. CL:GLD Internal Use
This replaces text previously contained in for use by Disclosure personnel.
IRM 9265. OP:CI:O:N:M Internal Use CL:GLD Internal Use 11.3.13 30436U Each
9.13 CH. 2 36481F Each 11.3.6 30428U Each
10/1998 Special Handling/See Remarks Disclosure of Official Information -
12/2001 File IRM per transmittal Freedom of Information Act
International Investigations - Treaties,
Disclosure of Official Information - Seals Previously issued as IRM 1.3 CH. 13, cata-
Mutual Assistance Laws, Simultaneous
and Certifications log number remains the same. This manual
Investigation Programs, and Agreements
This chapter contains for obtaining infor- Previously issued as IRM 1.3 CH. 6, catalog covers the procedures for Disclosure and is
mation from foreign countries (such as number remains the same. This IRM covers intended for Disclosure personnel.
Treaties on mutual Assistance in Criminal the procedures for Disclosure and is for use CL:GLD Internal Use
Matters, Mutual Assistance Laws, Simul- by Disclosure personnel. CL:GLD Internal
taneous Criminal Investigation Programs Use 11.3.14 30437F Each
(SCIP) and Agreements). This replaces 12/2001 File IRM per transmittal
text previously contained IRM 9265. 11.3.7 30429F Each Disclosure of Official Information -
OP:CI:O:N:M Internal Use 12/2001 File IRM per transmittal Privacy Act General Provisions
Disclosure of Official Information - Previously issued as IRM 1.3 CH. 14, cata-
LEM 9.14 36342F Each Public Access Reading Room log number remains the same. This IRM
07/1998 File IRM per transmittal Operations covers the procedures for Disclosure and is
LEM - Criminal Investigations Previously issued as IRM 1.3 CH. 7, catalog primarily for use by Disclosure personnel.
This LEM contains official use only infor- number remains the same. This IRM con-
mation for use by Criminal Investigation. CL:GLD Internal Use
tains procedures for Disclosure and is for
OP:CI:O:T Internal Use This product
use by Disclosure personnel. CL:GLD In- 11.3.15 30438Q Each
public
Disclosure of Official Information -
11.3.1 30423R Each
11.3.8 30431R Each Privacy Act Publication and Reporting
12/2001 File IRM per transmittal Requirements
Disclosure of Official Information - Disclosure of Official Information - Previously issued as IRM 1.3 CH. 15, cata-
Introduction to Disclosure Disclosure of Written Determinations log number remains the same. This IRM
Previously issued as IRM 1.3 CH. 1, catalog Previously issued as IRM 1.3 CH. 8, catalog covers the procedures for Disclosure and is
number remains the same. This IRM covers number remains the same. This IRM covers for use by Disclosure personnel.
the procedures for Disclosure and is for use the procedures for Disclosure and is for use CL:GLD Internal Use
by Disclosure personnel. CL:GLD Internal by Disclosure personnel. CL:GLD Internal
Use Use
I-62
IRM
11.3.16 30439B Each 11.3.23 30446Q Each 11.3.30 30453F Each
Disclosure of Official Information - Disclosure of Official Information - Disclosure of Official Information -
Privacy Act Notification Programs Disclosure to the General Accounting Disclosure to the President
Previously issued as IRM 1.3 CH. 16, cata- Office (GAO) Previously issued as IRM 1.3 CH. 30, cata-
log number remains the same. This IRM Previously issued as IRM 1.3 CH. 23, catalog number remains the same. This IRM
contains information on privacy act notifica- log number remains the same. This IRM contains information on disclosure to the
tion programs. CL:GLD Internal Use covers the procedures for Disclosure and is President. CL:GLD Internal Use
for use by Disclosure personnel.
11.3.17 30440C Each CL:GLD Internal Use 11.3.31 30454Q Each
Disclosure of Official Information - 11.3.24 30447B Each Disclosure of Official Information - Tax
Privacy Act Recordkeeping Restrictions 11/2001 File IRM per transmittal Check Reports on Federal Appointees
Previously issued as IRM 1.3 CH. 17, cata- Disclosure of Official Information - Previously issued as IRM 1.3 CH. 31, cata-
log number remains the same. This IRM Disclosure to Contractors log number remains the same. This IRM
contains information on privacy act record- Previously issued as IRM 1.3 CH. 24, cata- covers the procedures for Disclosure and is
keeping restrictions. CL:GLD Internal Use log number remains the same. This IRM for use by Disclosure personnel.
contains in formation on disclosure to con- CL:GLD Internal Use
tractors. CL:GLD Internal Use
11.3.18 30441N Each 11.3.32 30455B Each
12/2001 File IRM per transmittal 11.3.25 30448M Each 12/2001 File IRM per transmittal
Disclosure of Official Information - 12/2001 File IRM per transmittal Disclosure of Official Information -
Privacy Act Access and Amendment of Disclosure of Official Information - Disclosure to States for Tax
Records Disclosure to Foreign Countries Administration Purposes
Previously issued as IRM 1.3 CH. 18, cata- Pursuant to Tax Treaties Previously issued as IRM 1.3 CH. 32, cata-
log number remains the same. This IRM Previously issued as IRM 1.3 CH. 25, catalog number remains the same. This IRM
covers the procedures for Disclosure and is log number remains the same. This IRM covers the procedures for Disclosure and is
for use by Disclosure personnel. covers the procedures for Disclosure and is for use by Disclosure personnel.
CL:GLD Internal Use for use by Disclosure personnel. CL:GLD Internal Use
CL:GLD Internal Use
11.3.19 30442Y Each 11.3.33 30456M Each
11/2001 File IRM per transmittal Disclosure of Official Information - Other
Disclosure of Official Information -
Disclosure of Official Information - Disclosures to State and Local
Privacy Act Accounting for Disclosure
Wagering TAx Information Governments
Previously issued as IRM 1.3 CH. 26, cata- Previously issued as IRM 1.3 CH. 33, cata-
log number remains the same. This IRM
log number remains the same. This IRM log number remains the same. This IRM
contains information on privacy act ac-
contains information on wagering tax infor- covers Disclosure procedures and is for use
counting for disclosure. CL:GLD Internal
mation. CL:GLD Internal Use by Disclosure personnel. CL:GLD Internal
Use
Use
11.3.27 30450Y Each
11.3.20 30443J Each
12/2001 File IRM per transmittal 11.3.34 30457X Each
Disclosure of Official Information - 11/2001 File IRM per transmittal
Disclosure of Official Information - Disclosure of Returns and Return Disclosure of Official Information -
Personnel Records Information to Grand Juries Disclosure for Nontax Criminal
Previously issued as IRM 1.3 CH. 20, cata- Previously issued as IRM 1.3 CH. 27, cata- Violations
log number remains the same. This manual log number remains the same. This IRM Previously issued as IRM 1.3 CH. 34, cata-
covers the procedures for Disclosure and is covers the procedures for Disclosure and is log number remains the same. This IRM
for use by Disclosure personnel. for use by Disclosure personnel. covers the procedures for Disclosure and is
CL:GLD Internal Use CL:GLD Internal Use for use by Disclosure personnel.
CL:GLD Internal Use
11.3.21 30444U Each 11.3.28 30451J Each
11/2001 File IRM per transmittal 12/2001 File IRM per transmittal 11.3.35 30458I Each
Disclosure of Official Information - Disclosure of Official Information - 12/2001 File IRM per transmittal
Investigative Disclosure Disclosure to Federal Agencies for Disclosure of Official Information -
Previously issued as IRM 1.3 CH. 21, cata- Admin. of Nontax Criminal Laws Requests and Demands for Testimony
log number remains the same. This manual Previously issued as IRM 1.3 CH. 28, cata- and Production of Documents
covers the procedures for Disclosure and is log number remains the same. This IRM Previously issued as IRM 1.3 CH. 35, cata-
for use by Disclosure personnel. covers the procedures for Disclosure and is log number remains the same. This IRM
CL:GLD Internal Use for use by Disclosure personnel. covers the procedures for Disclosure and is
CL:GLD Internal Use for use by Disclosure personnel.
11.3.22 30445F Each CL:GLD Internal Use
12/2001 File IRM per transmittal 11.3.29 30452U Each
Disclosure of Official Information - 12/2001 File IRM per transmittal 11.3.36 30459T Each
Disclosure to Federal Officers and Disclosure of Official Information - 12/2001 File IRM per transmittal
Employees for Tax Administration Disclosure to Federal Agencies for Disclosure of Official Information -
Purposes Admin. of Noncriminal Laws Safeguard Review Program
Previously issued as IRM 1.3 CH. 22, cata- Previously issued as IRM 1.3 CH. 29, cata- Previously issued as IRM 1.3 CH. 36, cata-
log number remains the same. This IRM log number remains the same. This IRM log number remains the same. This IRM
covers the procedures for Disclosure and is covers the procedures for Disclosure and is covers the procedures for Disclosure and is
for use by Disclosure personnel. for use by Disclosure personnel. for use by Disclosure personnel.
CL:GLD Internal Use CL:GLD Internal Use CL:GLD Internal Use
I-63
IRM
11.3.37 30461F Each 13.1.3 30653H Each 13.1.10 30661H Each
Disclosure of Official Information - Taxpayer Advocate Service - Definition Taxpayer Advocate Service - Special
Record Keeping and Accounting for of Terms / Use of Abbreviations / Jargon Processes
Disclosures This IRM provides of TAS and all IRS em- This IRM provides the employees of the
Previously issued as IRM 1.3 CH. 37, cata- ployees with a list of acceptable abbrevi- Taxpayer Advocate Service with information
log number remains the same. This IRM ations to be used in documenting or reading and guidelines on how to handle cases that
covers the procedures for Disclosure and is case histories. Previously issued as IRM require special processes. Previously is-
13.1 Chapter 3, catalog number has re- sued as IRM 13.1 Chapter 10, catalog
for use by Disclosure personnel.
mained the same. TA:TAO Internal Use
CL:GLD Internal Use number has remained the same.
TA:TAO Internal Use
11.3.38 30462Q Each
13.1.5 30655D Each
13.1.11 30662S Each
Disclosure of Official Information - Roles 10/2001 File IRM per transmittal
Taxpayer Advocate Service - Customer
and Responsibilities of Disclosure Complaints/RRA98 1203 Procedures Taxpayer Advocate Service - Case and
Officers This IRM provides the employees of the Inventory Management
Previously issued as IRM 1.3 CH. 38, cata- Taxpayer Advocate Service with information This IRM provides Taxpayer Advocate Ser-
log number remains the same. This IRM concerning Section 1203 Allegations and vice employees on how to manage, de-
covers the procedures for Disclosure and is employee responsibilities under RRA98 for velop, and maintain an inventory.
for use by Disclosure personnel. conduct provisions. Previously issued as Previously issued as IRM 13.1 Chapter 11,
CL:GLD Internal Use IRM 13.1 Chapter 5, catalog number has catalog number has remained the same.
remained the same. TA:TAO Internal Use TA:TAO Internal Use
11.3.39 30463B Each
11/2001 File IRM per transmittal 13.1.12 30663D Each
Disclosure of Official Information - 13.1.6 30657Z Each 10/2001 File IRM per transmittal
Computer Matching and Privacy 10/2001 File IRM per transmittal Taxpayer Advocate Service - Technical
Protection Act Taxpayer Advocate Service - Casework Advisors and the Virtual Team Process
Previously issued as IRM 1.3 CH. 39, cata- Communications This IRM provides information for Taxpayer
This IRM provides the employees of the Advocate Service (TAS), and all IRS em-
log number remains the same. This IRM
Taxpayer Advocate Service with information ployees, on the roles and responsibilities of
covers the procedures for Disclosure and is
concerning communications guidelines dur- the Technical Advisors. Previously issued
for use by Disclosure employees. ing written and oral contacts. Previously is-
CL:GLD Internal Use as IRM 13.1 Chapter 12, catalog number
sued as IRM 13.1 Chapter 6, catalog has remanined the same. TA:TAO Inter-
11.3.40 30464M Each
TA:TAO Internal Use
nal Use
Disclosure of Official Information - 13.2.1 30665Z Each
13.1.7 30658K Each
Disclosures Involving Trust Fund 10/2001 File IRM per transmittal
Recovery Penalty Assessments Operating Division Taxpayer Advocate /
Taxpayer Advocate Service - Taxpayer
Previously issued as IRM 1.3 CH. 40, cata- Advocate Case Processing Processing Advocacy Issues
log number remains the same. This IRM This IRM provides the employees of the This IRM provides information about the
covers the procedures for Disclosure and is Taxpayer Advocate Service and all IRS advocacy function of the Taxpayer Advo-
for use by Disclosure personnel. employees, with guidelines processing TAS cate Service (TAS) and the formation and
CL:GLD Internal Use cases from assignments to completion. responsibilities of the Operating Division
Previously issued as IRM 13.1 Chapter 7, Taxpayer Advocate (ODTA). Previously is-
13.1.1 30650A Each catalog number has remained the same. sued as IRM 13.2 Chapter 1, catalog num-
10/2001 File IRM per transmittal TA:TAO Internal Use ber has remained the same.
Taxpayer Advocate Case Procedures - TA:TAO Internal Use
Legislative History and Organizational 13.1.8 30659V Each
Structure
10/2001 File IRM per transmittal 13.2.2 30666K Each
Taxpayer Advocate Service - 10/2001 File IRM per transmittal
This IRM provides employees of the Tax-
Congressional Affairs Program Operating Division Taxpayer Advocate /
payer Advocate Service, and all IRS em- This IRM provides the Taxpayer Advocate Processing Advocacy Issues - ODTA
ployees, with the legislative history and Service (TAS) employees and all IRS em- Inventory Control and Working an
organization structure of the TAS organiza- ployees, about TAS' Congressional Affairs Assignment
tion. Previously issued as IRM 13.1 CH. 1, Programs guidelines, controls and tracking This IRM provides information to Taxpayer
catalog number has remained the same. for work cases. Previously issued as IRM Advocate Service employees with guide-
TA:TAO Internal Use 13.1 Chapter 8, catalog number has re- lines on working and tracking advocacy
mained the same. TA:TAO Internal Use
13.1.2 30652W Each projects through the Operating Division
10/2001 File IRM per transmittal Taxpayer Advocate (ODTA) tracking sys-
Taxpayer Advocate Service - 13.1.9 30660W Each tem. TA:TAO Internal Use
Restructuring & Reform Act of 1998 10/2001 File IRM per transmittal
Taxpayer Advocate Service - Senate
13.2.3 32654M Each
(RRA98)
Finance Committee (SFC) Case 10/2001 File IRM per transmittal
This IRM provides employees of the Tax-
Procedures Operating Division Taxpayer Advocate
payer Advocate Service (TAS), and all IRS
This IRM provides information to Taxpayer (ODTA) - Executive Control Management
employees with Restructuring and Reform
Advocate Service employees, and all IRS System (ECMS) Application
Act of 1998 background and impact on the This IRM provides information to Taxpayer
Taxpayer Advocate Service. TA:TAO In- employees about TAS' Senate Finaince
Committee Case procesing procedures. Advocate Service employees with guide-
ternal Use lines on controlling, tracking and working
Previously issued as IRM 13.1 Chapter 9,
catalog number has remained the same. ECMS controlled correspondence received
TA:TAO Internal Use by the ODTA. TA:TAO Internal Use
I-64
IRM
13.3.1 30667V Each 114.1 CH. 5 30368D Each 20.1.3 33071B Each
10/2001 Use/Issue Prev Issue First 04/1998 File IRM per transmittal 07/2001 File IRM per transmittal
National Taxpayer Advocate (NTA) Compliance and Customer Service Penalty Handbook - Estimated Tax
Toll-Free Program - National Taxpayer Managers Handbook - EP/EO Managers Penalties
Advocate Toll-Free Procedures This IRM Provides guidance to first line This IRM contains information on estimated
This IRM provides IRS employees with management of an EP/EO group. tax penalties for both individual (Internal
guidleine when receiving calls for the Na- Revenue code Section 6654) and corporate
CP:IN:P:A:A Internal Use
tional Taxpayer Advocate Toll Free Number (Internal Revenue code Section 6655) tax-
1-877-777-4778. Previously issued as IRM 114.1 CH. 6 30369O Each payers. Previously issued as IRM 120.1 CH.
13.3 Chapter 1, catalog number has re- 3, catalog number has remained the same.
mained the same. TA:TAO Internal Use S:C:SP:RC:P Internal Use
Compliance and Customer Service
Managers Handbook - Criminal
LEM 20.1.3 33070Q Each
13.4.1 32655X Each Investigation 07/2001 File IRM per transmittal
10/2001 File IRM per transmittal This IRM is for use by Criminal Investigation Penalty Handbook - Estimated Tax
TAS TAMIS Guide - TAMIS Data Entry group managers. OP:IN:P:B Internal Use Penalties
Guidelines This LEM contains information on estimated
This IRM provides information on Taxpayer tax penalties. Previously issued as LEM
Advocate Management Information System 114.1 CH. 7 30365W Each 120.1 CH. 3, catalog number has remained
(TAMIS) which is used for inventory control 04/1998 File IRM per transmittal the same. S:C:SP:RC:P Internal Use
of TAS cases and to identfy systematic and Compliance and Customer Service This product may not be ordered by the
procedural problems. TA:TAO Internal Managers Handbook - Customer Service general public
Use Managers
This IRM consolidates guidelines and prac- 20.1.4 36750J Each
13.5.1 32657T Each
ticies for customer service managers from 07/2001 File IRM per transmittal
10/2001 File IRM per transmittal Penalty Handbook - Failure to Deposit
Exam, EP/EO, Collection, Criminal Investi-
TAS Balanced Measures - TAS Balanced Penalty
Measure System gation, and International. CP:IN:P:A:A In-
ternal Use This IRM contains procedures for all IRS
This IRM provides employees of the Tax- employees on the failure to deposit (FTD)
payer Advocate Service (TAS) with infor- penalty. Previously issued as IRM 120.1
mation on how to incorporate a balance 20.1.1 33067T Each
07/2001 File IRM per transmittal CH. 4, catalog number has remained the
measure system into TAS' procedures. same. S:C:SP:RC:P Internal Use
TA:TAO Internal Use Penalty Handbook - Introduction &
Penalty Relief
LEM 20.1.4 36749I Each
114.1 CH. 1 30366H Each This IRM provides information about the
04/1998 File IRM per transmittal purpose of penalties, criteria for penalty re- Failure to Deposit Penalty
Complaince and Customer Service lief, methods of appealing penalties, mas- This LEM contains the law enforcement in-
Managers Handbook - Introduction ter-file indicators and administrative formation on Failure to Deposit Penalty.
This IRM provides guidance to compliance procedures. Previously issued as IRM Previously issued as LEM 120.1 CH. 4, ca-
and customer service managers in under- 120.1 CH. 1, catalog number has remained talog number has remained the same.
standing and fulfilling their responsibilities.
the same. S:C:SP:RC:P Internal Use S:C:SP:RC:P Internal Use This product
CP:IN:P:A:A Internal Use
114.1 CH. 2 30367S Each
LEM 20.1.1 33066I Each public
Compliance and Customer Service Introduction & Penalty Relief 20.1.5 33073X Each
Managers Handbook - General This LEM contains information on Penalty 07/2001 File IRM per transmittal
Management Guidance (Generic) Relief. Previously issued as LEM 120.1 CH. Penalty Handbook - Return Related
This IRM provides general guidance to 1, catalog number has remained the same. Penalties
compliance and customer service manag- S:C:SP:RC:P Internal Use This product This IRM covers the accuracy related pen-
ers. OP:IN:P:B Internal Use may not be ordered by the general alties under IRC section 6662 and the fraud
public penalty under IRC section 6663. Previously
114.1 CH. 3 30396V Each issued as IRM 120.1 CH. 5, catalog number
04/1999 File IRM per transmittal 20.1.2 33068E Each has remained the same.
Compliance and Customer Service 08/2001 File IRM per transmittal S:C:SP:RC:P Internal Use
Managers Handbook - Examination Penalty Handbook - Failure to
Group Manager 20.1.6 33072M Each
File/Failure to Pay Penalties
This chapter serves as a guide to all first 07/2001 File IRM per transmittal
This IRM discusses the failure to file and Penalty Handbook - Preparer/Promoter
level managers in a district examination
failure to pay penalties. This IRM was pre- Penalties
group. All first level managers are encour-
viously issued as 120.1 Ch.2, and (20)200. This IRM provides procedrues for the as-
aged to read and become familiar with the
procedures and guidance. This handbook S:C:SP:RC:P Internal Use sertion of return preparer penalties. Previ-
replaces IRM 4(10)20. ously issued as IRM 120.1 CH. 6, catalog
LEM 20.1.2 33069P Each number has remained the same.
07/2001 File IRM per transmittal S:C:CP:RC:P Internal Use
114.1 CH. 4 27783S Each Penalty Handbook - Failure to File /
02/2000 File IRM per transmittal Failure to Pay Penalties 120.1 CH. 7 33064M Each
Compliance and Customer Service This LEM contains information on failure to 08/1998 File IRM per transmittal
Manager's Handbook - Collection file and failure to pay penalties. Previously Information Return Penalties
Managers issued as LEM 120.1 CH. 2, catalog num- This chapter covers the provisions of the
This chapter covers the duties and respon- ber has remained the same. Internal Revenue Code (IRC) that apply
sibilities of managers in the Collection Field S:C:SP:RC:P Internal Use This product when a filer fails to meet information return
function, Special Procedures function and may not be ordered by the general reporting requirements. This information
Collection Support function. public was replaces IRM (20)700, which is obso-
S:C:CP:FP:CGP Internal Use lete. CP:EX:ST Internal Use
I-65
IRM
LEM 120.1 CH. 20.2.3 32963A Each 20.2.12 32975S Each
7 33065X Each 07/2001 File IRM per transmittal 07/2001 File IRM per transmittal
09/1998 File IRM per transmittal Interest - Command Code PINEX Interest - Employment Taxes
Information Return Penalties This IRM describes the uses of Command This IRM provides instructions for comput-
This LEM contains instructions for Informa- Code PINEX for explanation of interest. ing interest on employment taxes.
tion Return Penalties. This LEM replaces S:C:CP:RC:P Internal Use S:C:CP:RC:P Internal Use
old LEM XX-700, Catalog Number 33142Z.
OP:EX:ST Internal Use This product 20.2.4 32965W Each 20.2.13 32976D Each
may not be ordered by the general 03/2002 File IRM per transmittal 07/2001 File IRM per transmittal
public Interest - Overpayment Interest Interest - Tax Motivated Transaction
This IRM gives instructions for computing Interest
20.1.8 33063B Each overpayment interest. This manual replaces This IRM provides instructions on comput-
07/2001 File IRM per transmittal the information in old IRM 121.1 Chapter ing interest on tax motivated transactions.
Penalty Handbook - Employer Plans and 4. S:C:CP:RC:P Internal Use S:C:CP:RC:P Internal Use
Exempt Organizations Penalties
This IRM covers the penalty provisions of 20.2.5 32966H Each 20.2.15 32979K Each
the Internal Revenue Code that apply to 03/2002 File IRM per transmittal 07/2001 File IRM per transmittal
Employee Plans (EP) and Exempt Organ- Interest - Interest on Underpayment Interest - Rates, Tables and Factors
izations (EO). Previously issued as IRM This IRM gives instructions for computing This IRM provides interest rates, tables and
120.1 CH. 8, catalog number has remained underpayment interest. This manual re- factors. S:C:CP:RC:P Internal Use
the same. S:C:CP:RC:P&I Internal Use places the information in old IRM 121.1
Chapter 5. S:C:CP:RC:P Internal Use LEM 20.2 36793A Each
20.1.9 33061F Each 20.2.6 32967S Each Interest
07/2001 File IRM per transmittal 03/2002 File IRM per transmittal This Law Enforcement Manual contains of-
Penalty Handbook - International Interest - Methods of Computing Interest ficial use only information for the IRM 20.2,
Penalties This IRM discusses methods of computing Interest, series of manuals. Previously is-
This IRM discusses penalties assessed interest by use of IDRS or Automated sued as LEM 121.1, catalog number has
against taxpayers that are U.S. persons Computation Tools. This manual replaces remained the same. S:C:CP:RC:P Inter-
doing business outside the United States the information in old IRM 121.1 Chapter nal Use This product may not be ordered
and foreign entities doing business in the 6. S:C:CP:RC:P Internal Use by the general public
United States. Previously issued as IRM
120.1 CH. 9, catalog number has remained 20.2.7 32968D Each 21.1.1 36800E Each
the same. S:C:SP:RC:P Internal Use 07/2001 File IRM per transmittal 10/2001 File IRM per transmittal
Interest - Abatements and Suspension Accounts Management and Compliance
20.1.10 33062Q Each of Interest: IRC 6404 and 7508 Services Operations - Accounts
07/2001 File IRM per transmittal This IRM gives instructions for processing Management and Compliance Services
Penalty Handbook - Miscellaneous claims/requests for interest abatement un- Operations
Penalties der IRC 6404 and 7508. This IRM is used by IRS employees who
This IRM contains information on miscella- S:C:CP:RC:P Internal Use interact with taxpayers and third parties.
neous penalties not covered elsewhere. W:CAS:AM:PPG:A Internal Use This
These penalties are unique stand alone. 20.2.8 32970P Each product may not be ordered by the gen-
Previously issued as IRM 120.1 CH. 10, 07/2001 File IRM per transmittal eral public
catalog number has remained the same. Interest - Restrict Interest
S:C:CP:RC:P&I Internal Use This IRM provides instructions for comput- 21.1.2 36801P Each
ing restricted interest. S:C:CP:RC:P In- 10/2001 File IRM per transmittal
LEM 20.1.10 36748X Each ternal Use Accounts Management and Compliance
07/2001 File IRM per transmittal Services Operations - References
Miscellaneous Penalties 20.2.9 32971A Each Materials Overview
This Law Enforcement Manual contains in- 07/2001 File IRM per transmittal This IRM is used by IRS employees who
formation on miscellaneous penalties. Pre- Interest - Interest on Carryback of Net interact with taxpayers and third parties.
viously issued as LEM 120.1 CH. 10, Operating Loss W:CAS:AM:PPG:A Internal Use This
catalog number has remained the same. This IRM provides instructions for comput- product may not be ordered by the gen-
S:C:CP:RC:P&I Internal Use This prod- ing interest on Net Operating Loss Carry- eral public
uct may not be ordered by the general backs. S:C:CP:RC:P Internal Use
public 21.1.3 36802A Each
20.2.1 32961E Each 07/2001 File IRM per transmittal Accounts Management and Compliance
03/2002 File IRM per transmittal Interest - Interest on Estate Tax, Foreign Services Operations - Operational
Interest - General Tax and Excise Tax Guidelines Overview
This IRM contains an introduction to and This IRM provides information on comput- This IRM is used by IRS employees who
review of interest computations. The infor- ing interest on estate tax, foreign tax and interact with taxpayers and third parties.
mation in this manual replaces IRM 104.8 excise tax. S:C:CP:RC:P Internal Use W:CAS:AM:PPG:A Internal Use This
CH. 1. S:C:CP:RC:P Internal Use product may not be ordered by the gen-
20.2.11 32974H Each
eral public
20.2.2 32962P Each 07/2001 File IRM per transmittal
07/2001 File IRM per transmittal Interest - Miscellaneous Interest
Interest - Legal Authorization Provisions
This IRM provides reference for legal au- This IRM provides information on comput-
thorizationof collection and payment of in- ing interest on miscellaneous provisions.
terest. S:C:CP:RC:P Internal Use S:C:CP:RC:P Internal Use
I-66
IRM
21.2.1 36806S Each 21.3.2 36812W Each 21.3.9 33093P Each
Systems and Research Programs - Taxpayer Contact - Taxpayer Contacts Taxpayer Contacts - Processing
Systems Resulting From Electronic Tax Reporting Agents File (RAF)
IRM 21.2.1 gives brief descriptions and Assistance Authorizations
wxplanations of the processes, systems, This IRM provides procedures for assistors This IRM provides instructions for process-
files and databases used to store and re- answering tax law and procedural questions ing Reporting Agent Authorizations (Forms
trieve tax account information for Customer received via the IRS web site. 8655). The intended audience is SB/SE tax
W:CAS:JOC:M:S Internal Use This prod-
Service employees to do research. examiners and clerks at the Ogden Serive
W:CAS:AS:PPG:A Internal Use This pro- Center, and Customer Service Represen-
public
duct may not be ordered by the general tatives nationwide. S:CAS:AM:PP Internal
public 21.3.3 36813H Each Use This product may not be ordered by
12/2001 File IRM per transmittal the general public
21.2.2 36807D Each Taxpayer Contacts - Incoming and
10/2001 File IRM per transmittal Outgoing Correspondence/Letters 21.4.1 36815D Each
Systems and Research Programs - This IRM provides guidelines for performing 10/2001 File IRM per transmittal
Research tasks involved in processing incoming and Refund Inquiries - Refund Research
This IRM section provides information and outgoing taxpayer correspondence. This IRM section outlines the research pro-
instructions for employees to research IRS W:CAR:MP:C:I Internal Use This product cedures to be used in responding to refund
Systems. It explains the research procdures may not be ordered by the general inquiries from taxpayers. The section ap-
you need to understand to resolve account public plies to all Customer Service Represen-
inquiries. W:CAS:AM:PPG:A Internal Use tatives and Tax Examiners (telephone,
This product may not be ordered by the 21.3.4 36814S Each paper, and walk-in functions).
general public 12/2000 File IRM per transmittal W:CAS:AM:PPG:ATA Internal Use This
Taxpayer Contacts - Taxpayer product may not be ordered by the gen-
21.2.3 36808O Each Assistance Center Operations
eral public
10/2001 File IRM per transmittal IRM 21.3.4 provides instructions for Tax-
Systems and Research Programs - payer Assistance Center employees to re- 21.4.2 36816O Each
Transcripts spond to taxpayer inquiries. 10/2001 File IRM per transmittal
W:CAR:FA:RPM Internal Use This prod-
This IRM contains descriptions of definitions Refund Inquiries - Refund Trace and
of assorted transcripts (generated or re- Limited Payability
public
quested) used internally or externally. The This IRM provides employee procedures on
only procedures covered by this section are 21.3.5 28016E Each refund trace and limited payability.
those used by multiple functions for "certi- 10/2001 File IRM per transmittal W:CAS:AM:PPG:ATA Internal Use This
fying" or "santizing" transcripts or docu- Taxpayer Contact - Referrals product may not be ordered by the gen-
ments. W:CAS:AM:PPF:ATA Internal Use This is the customer account services IRM. eral public
This product may not be ordered by the W:CAS:AM:PPG:ATA Internal Use This
general public product may not be ordered by the gen- 21.4.3 36817Z Each
eral public 10/2001 File IRM per transmittal
21.2.4 36809Z Each Refund Inquiries - Returned
12/2001 File IRM per transmittal 21.3.6 28017P Each Refunds/Release
Systems and Research Programs - 10/2001 File IRM per transmittal This IRM provides procedures of how and
Master File Accounts Maintenance Taxpayer Contacts - Forms and when to release undelivered refunds and/or
This IRM provides procedures for resolving Information Requests refund checks returned to the Service due
Accounts Maintenance transcripts. This IRM is used by CSRs/TRRs working to many different causes.
W:CAS:AM:PPG:A Internal Use This phones, walk-in, and paper. W:CAS:AM:PPG:ATA Internal Use This
W:CASA:AM:PPG:ATA Internal Use This
product may not be ordered by the gen- product may not be ordered by the gen-
eral public eral public
eral public
21.2.5 36810A Each
21.3.7 28789Q Each
21.4.4 36818K Each
Systems and Research Programs - Taxpayer Contact - Processing Third Refund Inquiries - Manual Refunds
Miscellaneous Forms and Processing Party Authorizations on the Centralized This IRM provides procedures on how to
This IRM contains procedures for process- File (CAF) prepare for the issuing of manual refunds.
ing loose forms or special taxpayers corre- This IRM covers procedures for processing W:AM:CAS:PPG:ATA Internal Use This
spondence work in various functions. IMF and BMF Tentative Carrybacks and product may not be ordered by the gen-
W:CAS:AM:PPG:ATA Internal Use This Carryback Claims. S:CAS:AM:PP Internal eral public
product may not be ordered by the gen- Use This product may not be ordered by
eral public the general public 21.4.5 36819V Each
21.3.1 36811L Each 21.3.8 32596R Each Refund Inquiries - Erroneous Refunds
10/2001 File IRM per transmittal 01/2002 File IRM per transmittal This IRM provides service center and field
Taxpayer Contacts - Taxpayer Contacts Taxpayer Contacts - TEGE Customer procedures on how to work erroneous re-
Resulting from Notice Issuance Account Services Call Site Operations fund cases. W:CAS:AM:PPG:ATA Inter-
This IRM provides procedures for resolving This IRM provides CAS procedures for nal Use This product may not be ordered
notice issues. W:CAS:SM:PPG:ATA In- handling TE/GE inquiries and other miscel- by the general public
laneous TE/GE issues. For use by em-
ternal Use This product may not be or-
ployees working in Cincinnati at the CAS
dered by the general public
Call Site Operations. T:CAS:SC Internal
the general public
I-67
IRM
21.4.6 36820W Each 21.5.7 36827V Each 21.6.4 36835V Each
Refund Inquiries - Refund Offset Account Resolution - Payment Tracers Individual Tax Returns - Tax
IRM 21.4.6 is necessary for the processing This IRM section provides procedures for Computation/Tax Period Changes
of Injured Spouse claims Form 8379 and processing payment tracers. This IRM provides tax computation and de-
ductions allowed before the tax is com-
when answering taxpayers questions con- W:CAS:AM:PPG:ATA Internal Use This
puted. W:CAS:AM:PPG:ATA Internal Use
cerning refunds that will be or have been product may not be ordered by the gen- This product may not be ordered by the
offset. W:CAS:AM:PPG:A Internal Use eral public general public
general public 21.5.8 36828G Each 21.6.5 36836G Each
21.5.1 36821H Each Account Resolution - Credit Transfers Individual Tax Returns - Individual
10/2001 File IRM per transmittal This IRM section provides instructions for Retirement Arrangements/Archer
Account Resolution - General credit transfer processing. Medical Savings Accounts
Adjustments W:CAS:AM:PPG:ATA Internal Use This This IRM section provides procedures for
This IRM contains procedures for making product may not be ordered by the gen- Individual Retirement Arrangements and
adjustments on IMF and BMF accounts. eral public Medical Savings Accounts.
W:CAS:AM:PPG:ATA Internal Use This W:CAS:AM:PPG:ATA Internal Use This
21.5.9 36829R Each product may not be ordered by the gen-
10/2001 File IRM per transmittal eral public
eral public
Account Resolution - Carrybacks
21.6.6 36837R Each
21.5.2 36822S Each This IRM covers manual procedures for 10/2001 File IRM per transmittal
10/2001 File IRM per transmittal processing adjustments that are not posted Individual Tax Returns - Specific Claims
Account Resolution - Adjustment to the master file. S:CAS:AM:PP Internal and Other Issues
Guidelines Use This product may not be ordered by This IRM contains information on certain
This is the Customer Account Services IRM. the general public specific claims associated with individual
W:CAS:AM:PPG:ATA Internal Use This tax returns. W:CAS:AM:PPG:ATA Inter-
product may not be ordered by the gen- 21.5.10 36830S Each nal Use This product may not be ordered
eral public 10/2001 File IRM per transmittal by the general public
Account Resolution - Examination
21.5.3 36823D Each Issues 21.6.7 36838C Each
10/2001 File IRM per transmittal This IRM contains procedures for identifying 10/2001 File IRM per transmittal
Account Resolution - General Claims and resolving examination issues. Individual Tax Returns - Adjusting
Individual Tax Accounts
Procedures W:CAS:AM:PPG:ATA Internal Use This
This IRM contains information on adjusting
This IRM section provides guidance for the product may not be ordered by the gen- individual tax accounts.
Customer Service Function which includes eral public W:CAS:AM:PPG:ATA Internal Use This
paper, telephone, and walk-in, IMF and product may not be ordered by the gen-
BMF adjustments. 21.6.1 36832O Each eral public
W:CAS:AM:PPG:ATA Internal Use This 10/2001 File IRM per transmittal
product may not be ordered by the gen- Individual Tax Returns - Filing Status 21.6.8 36839N Each
eral public and Exemption Adjustments 10/2001 File IRM per transmittal
This IRM contains procedures for resolving Individual Tax Returns - Split Spousal
21.5.4 36824O Each refund inquiries. Assessments (MFT 31)
10/2001 File IRM per transmittal W:CAS:AM:PPG:ATA Internal Use This IRM 21.6.8 was previously declared obso-
Account Resolution - General Math Error product may not be ordered by the gen- lete, but has now been reinstated. This IRM
provides guidelines for Customer Account
Procedures eral public
Services in resolving inquiries related to
This IRM section provides procedures for Split Spousal Assessment accounts, also
identifying and adjusting math errors. 21.6.2 36833Z Each
know as MFT 31.
W:CAS:AM:PPG:ATA Internal Use This 01/2002 File IRM per transmittal
W:CAS:AM:PPG:ATA Internal Use This
product may not be ordered by the gen- Individual Tax Returns - Adjusting product may not be ordered by the gen-
eral public TIN-Related Problems eral public
IRM 21.6.2 provides information on certain
21.5.5 36825Z Each problems relating to taxpayer identification 21.7.1 36841Z Each
10/2000 File IRM per transmittal numbers and an overview of procedures for 10/2001 File IRM per transmittal
Account Resolution - Unpostables resolving TIN-related problems. Business Tax Returns and Non-Master
IRM 21.5.5 provides procedures for handl- W:CAS:AM:PPG:ATA Internal Use This File Accounts - BMF/NMF Miscellaneous
ing taxpayer inquiries involving unposta- product may not be ordered by the gen- Information
bles. OP:C:A:ADJ Internal Use This eral public This IRM contains miscellaneous informa-
tion for BMF/NMF issues in Customer Ac-
21.6.3 36834K Each count Services. S:CAS:AM:PP Internal
eral public Use This product may not be ordered by
the general public
21.5.6 36826K Each Individual Tax Returns - Credits
10/2001 File IRM per transmittal This IRM contains procedures for resolving 21.7.2 36842K Each
Account Resolution - Freeze Codes refund inquiries. 10/2001 File IRM per transmittal
This IRM section provides information on W:CAS:AM:PPG:ATA Internal Use This Business Tax Returns and Non-Master
the identification and resolution of freeze product may not be ordered by the gen- File Accounts - Employment Taxes
conditions. W:CAS:AM:PPG:ATA Internal eral public This IRM contains employment tax infor-
Use This product may not be ordered by mation for BMF/NMF issues in Customer
the general public Account Services. S:CAS:AM:PP Internal
the general public
I-68
IRM
21.7.3 36843V Each 21.7.9 36849J Each 21.10.2 36868Q Each
Business Tax Returns and Non-Master Business Tax Returns and Non-Master Quality Assurance - Notice Review
File Accounts - Unemployment Taxes File Accounts - BMF Duplicate Filing IRM 21.10.2 is the Notice Review IRM used
This IRM contains unemployment tax infor- Conditions by Service Center employees in Notice Re-
mation for BMF/NMF issues in Customer This IRM contains procedures for resolving view to examine selected notices for accu-
Account Services. S:CAS:AM:PP Internal duplicate filing conditions for BMF returns racy. OP:C:E:C:O Internal Use This
Use This product may not be ordered by in Customer Account Services. product may not be ordered by the gen-
S:CAS:AM:PP Internal Use This product eral public
the general public
21.7.4 36844G Each public 21.10.3 36869B Each
21.7.10 36850K Each
Quality Assurance - High Risk Account
Business Tax Returns and Non-Master 10/2001 File IRM per transmittal
File Accounts - Income Review
Business Tax Returns and Non-Master
Taxes/Information Returns This IRM gives instructions concerning pro-
File Accounts - No-Merge Cases
This IRM contains income tax and informa- This IRM contains procedures for resolving cedures for the High Risk Account Review
tion return procedures for BMF/NMF issues no-merge cases for BMF accounts in Cus- Program which was established to detect
in Customer Account Services. tomer Account Services. fraud or other improper action on an ac-
S:CAS:AM:PP Internal Use This product S:CAS:AM:PP Internal Use This product count by IRS employees.
may not be ordered by the general may not be ordered by the general W:CAS:AM:PPG:A Internal Use This
public public product may not be ordered by the gen-
eral public
21.7.5 36845R Each 21.7.11 36851V Each
10/2001 File IRM per transmittal 10/2001 File IRM per transmittal 121.6 CH. 1 36901Q Each
Business Tax Returns and Non-Master Business Tax Returns and Non-Master 10/2000 File IRM per transmittal
File Accounts - Estate and Gift Tax File Accounts - Additional Computer Natural Disaster and Emergency Relief
Returns Paragraph Notices & Transcripts Handbook - The Declaration and Initial
This IRM contains estate and gift tax infor- This IRM contains procedures for resolving Operations
various CP notices and transcripts for BMF This handbook provides administrative gui-
mation for BMF/NMF issues in Customer
accounts in Customer Account Services. dance to management and management
Account Services. S:CAS:AM:PP Internal
S:CAS:AM:PP Internal Use This product officials, as well as cross functional operat-
Use This product may not be ordered by may not be ordered by the general
the general public ing procedures to the Service when a na-
public tural disaster or emergency occurs. It will
21.7.6 36846C Each be used by all Natural Disaster Assistance
21.7.12 36852G Each
Program Coordinators. This replaces IRM
Business Tax Returns and Non-Master 12(10)4. W:CAR:FA Internal Use This
Business Tax Returns and Non-Master
File Accounts - CT-1, CT-2 Railroad Tax File Accounts - Non-Master File (NMF) product may not be ordered by the gen-
Returns Adjustments eral public
This IRM contains railroad tax information This IRM covers manual procedures for
for BMF/NMF issues in Customer Account processing adjustments that are not posted
121.6 CH. 2 36902B Each
to the master file. S:CAS:AM:PP Internal 10/2000 File IRM per transmittal
Services. S:CAS:AM:PP Internal Use
Use This product may not be ordered by Natural Disaster and Emergency Relief
the general public Handbook - The Role of the Director,
general public
Field Assistance and Field Assistance
21.7.7 36847N Each 21.7.13 32186R Each Area Direct
10/2001 File IRM per transmittal 01/2002 File IRM per transmittal This handbook provides adminstrative gui-
Business Tax Returns and Non-Master Business Tax Return and Non-Masterfile dance to management and management
File Accounts - Exempt Organizations Account - Assigning Employer officials, as well as cross-functional operat-
Identification Numbers (EIN) ing procedures to the Service when a na-
This IRM is to provide EOMF and TEB
This IRM incorporates instructions for as- tural disaster or emergency occurs. It will
procedures for EOMF/TEB related corre-
signing EINs. Reference material came be used by all Natural Disaster Assistance
spondence and account related adjust- from IRMs 3.13.2 and 21.7.1. Memoranda
ments. Users are primarily OCSC Program Coordinators. This replaces IRM
on how to recognize entities needing an EIN 12(10)4. OP:C:E Internal Use This pro-
employees working EOMF/TEB account re- has also been incorporated. duct may not be ordered by the general
lated issues in the Service Centers. S:CAS:AM:PP Internal Use This product public
T:CAS:SC Internal Use This product may not be ordered by the general
may not be ordered by the general public 121.6 CH. 3 36903M Each
public 10/2000 File IRM per transmittal
21.10.1 36867F Each
Natural Disaster and Emergency Relief
21.7.8 36848Y Each 12/2001 File IRM per transmittal
Handbook - The Executive Decision
10/2001 File IRM per transmittal Quality Assurance - Accounts
Making Process
Business Tax Returns and Non-Master Management and Compliance Services
Processes Quality Review Program This handbook provides administrative gui-
File Accounts - Excise Taxes
This IRM provides procedures for program dance to management and management
This IRM contains procedures for identifying
level and site reviews of various Accounts officials, as well as cross-functional operat-
and resolving Excise Tax accounts and is-
Management and Compliance Services ing procedures to the Service when a na-
sues. S:CAS:AM:PP Internal Use This
processes. It also describes procedures for tural disaster or emergency occurs. It will
using the Quality Review Database (QRDb) be used by all Natural Disaster Assistance
eral public Program Coordinators. This replaces IRM
and for completing the IRS portion of the
Customer Satisfaction Survey. 12(10)4. OP:C:E Internal Use This pro-
S:SR:PE Internal Use This product may duct may not be ordered by the general
not be ordered by the general public public
I-69
IRM
121.6 CH. 4 36904X Each 121.6 CH. 9 36909A Each 121.6 CH. 13 36913I Each
Natural Disaster and Emergency Relief Natural Disaster and Emergency Relief Natural Disaster and Emergency Relief
Handbook - Disaster Assistance Handbook - Tax Exempt and Handbook - Office of the Taxpayer
This handbook provides administrative gui- Government Entities Advocate
dance to management and management This handbook provides administrative gui-
This handbook provides administrative gui-
officials, as well as cross-functional operat- dance to management and management
ing procedures to the Service whan a na- dance to management and management
officials, as well as cross functional operat-
tural disaster or emergency occurs. It will officials, as well as cross-functional operating procedures to the Service when a na-
be used by all Natural Disaster Assistance ing procedures to the Service when a natural disaster or emergency occurs. It will
Program Coordinators. This IRM replaces tural disaster or emergency occurs. It will be used by all Natural Disaster Assistance
12(10)4. OP:C:E Internal Use This probe used by all Natural Disaster Assistance Program Coordinators. This replaces IRM
duct may not be ordered by the general Program Coordinators. This replaces IRM 12(10)4. OP:C:E Internal Use This pro-
public 12(10)4. OP:C:E Internal Use This product may not be ordered by the general
duct may not be ordered by the general public
121.6 CH. 5 36905I Each public
10/2000 File IRM per transmittal 121.6 CH. 14 36914T Each
Natural Disaster and Emergency Relief 121.6 CH. 10 36910B Each 10/2000 File IRM per transmittal
Handbook - Submission Processing 10/2000 File IRM per transmittal Natural Disaster and Emergency Relief
Operations Handbook - Personnel Services
Natural Disaster and Emergency Relief
This handbook provides administrative gui- Operations
dance to management and management Handbook - Communications and
Liaison This handbook provides administrative gui-
officials, as well as cross functional operat- dance to management and management
ing procedures to the Service when a na- This handbook provides administrative gui-
officials, as well as cross-functional operat-
tural disaster or emergency occurs. It will dance to management and management ing procedures to the Service when a na-
be used by all Natural Disaster Assistance officials, as well as cross-functional operat- tural disaster or emergency occurs. It will
Program Coordinators. This replaces IRM ing procedures to the Service when a na- be used by all Natural Disaster Assistance
12(10)4. OP:C:E Internal Use This pro- tural disaster or emergency occurs. It will Program Coordinators. This replaes IRM
duct may not be ordered by the general be used by all Natural Disaster Assistance 12(10)4. OP:C:E Internal Use This pro-
public Program Coordinators. This replaces IRM duct may not be ordered by the general
12(10)4. OP:C:E Internal Use This pro- public
121.6 CH. 6 36906T Each
10/2000 File IRM per transmittal duct may not be ordered by the general
public 121.6 CH. 15 36915E Each
Natural Disaster and Emergency Relief 10/2000 File IRM per transmittal
Handbook - Customer Assistance,
121.6 CH. 11 36911M Each Natural Disaster and Emergency Relief
Compliance and Operational Guidance
10/2000 File IRM per transmittal Handbook - Reporting Guidelines
This handbook provides administrative gui-
Natural Disaster and Emergency Relief This handbook provides administrative gui-
dance to management and management
dance to management and management
officials, as well as cross-functional operat- Handbook - Criminal Investigation
officials, as wellas cross-functional operat-
ing procedures to the Service when a na- This handbook provides administrative gui-
ing procedures to the Service when a na-
tural disaster or emergency occurs. It will dance to management and management tural disaster or emergency occurs. It will
be used by all Natural Program Assistance officials, as well as cross functional operat-
Coordinators. This replaces IRM 12(10)4. be used by all Natural Disaster Assistance
ing procedures to the Service when a na- Program Coordinators. This replaces IRM
OP:C:E Internal Use This product may tural disaster or emergency occurs. It will
not be ordered by the general public 12(10)4. OP:C:E Internal Use This pro-
be used by all Natural Disaster Assistance duct may not be ordered by the general
121.6 CH. 7 36907E Each Program Coordinators. This replaces IRM public
10/2000 File IRM per transmittal 12(10)4. OP:C:E Internal Use This pro-
Natural Disaster and Emergency Relief duct may not be ordered by the general 121.8 CH. 1 36875F Each
Handbook - Electronic Federal Tax public 03/2000 File IRM per transmittal
Payment System-EFTPS Integrated Management Planning
This handbook provides administrative gui- 121.6 CH. 12 36912X Each Information System (IMPIS) - IMPIS
dance to management and management 10/2000 File IRM per transmittal Overview, Production Control and
officials, as well as cross-functional operat- Natural Disaster and Emergency Relief Performance Reporting
ing procedures to the Service when a na- This Handbook chapter provides the field
Handbook - Disaster Recovery
tural disaster or emergency occurs. It will with an overview of the IMPIS and also
-Information Systems provides instructions regarding production
be used by all Natural Disaster Assistance This handbook provides administrative gui-
Program Coordinators. This repalces IRM control and performance reporting on man-
dance to management and management agement information systems.
12(10)4. OP:C:E Internal Use This pro-
duct may not be ordered by the general officials, as well as cross functional operat- OP:C:W:M:R Internal Use This product
public ing procedures to the Service when a na- may not be ordered by the general
tural disaster or emergency occurs. It will public
121.6 CH. 8 36908P Each be used by all Natural Disaster Assistance
10/2000 File IRM per transmittal Program Coordinators. This replaces IRM 121.8 CH. 2 36876Q Each
Natural Disaster and Emergency Relief 12(10)4. OP:C:E Internal Use This pro- 03/2000 File IRM per transmittal
Handbook - Compliance duct may not be ordered by the general Integrated Management Planning
This handbook provides administrative gui- Information Systems - Service Center
public
dance to management and management Workload Scheduling
officials, as well as cross-functional operat- This handbook is an instructional IRM that
ing procedures to the Service when a na- describes the operations necessary to de-
tural disasteror emergency occurs. It will be velop Service Center workload schedules
used by all Natural Disaster Assistance using paper forms and DIS to generate re-
Program Coordinators. This replaces IRM lated output tapes and reports.
12(10)4. OP:C:E Internal Use This pro- OP:C:W:M:R Internal Use This product
duct may not be ordered by the general may not be ordered by the general
public public
I-70
IRM
121.8 CH. 3 36877B Each 25.1.5 27685N Each 25.2.3 27546N Each
10/1998 Special Handling/See Remarks 08/2001 File IRM per transmittal 08/2001 File IRM per transmittal
Customer Service Handbook - Service Fraud Handbook - Grand Jury Information and Informant's Rewards -
Center Production Control Investigations Reimbursements to State/Local Law
This handbook contains procedures for This IRM section provides examiners with Enforcement
maintaining the Service Center production information and guidance on the Fraud This IRM provides procedures and guid-
control and performance reporting system. ance for all Service personnel to follow
program. Previously issued as IRM 104.2
This IRM replaces obsolete IRM 3.30.27, when dealing with information and infor-
Catalog Number 34735A. mants' claims for reward. Previously issued
same. S:C:CP:RC:F Internal Use as IRM 104.4 CH. 3, catalog number has
OP:C:A:Q:R Internal Use This product
may not be ordered by the general remained the same. S:C:CP:IE Internal
25.1.6 27686Y Each
Use
public 08/2001 File IRM per transmittal
Fraud Handbook - Civil Fraud 25.3.1 30351I Each
121.9 CH. 1 36880Y Each
This IRM section provides examiners with
information and guidance on the Fraud Litigation and Judgement - General
OFP Code List - OFP Code List Overview
program. Previously issued as IRM 104.2 Guidelines
This handbook chapter contains information
CH. 6, catalog number has remained the This IRM provides instructions for initiatiing
for using and updating OFP codes found in
same. S:C:CP:RC:F Internal Use civil judicial actions once all appropriate
Document 5995 (Catalog Number 36880Y)
administrative actions have been taken.
and 5995 A (Catalog Number 28783C).
W:CAS:JOC:MLS Internal Use This pro-
25.1.7 27687J Each S:C:CP:FP:TI Internal Use
duct may not be ordered by the general 25.3.2 30397G Each
public Fraud Handbook - Failure to File
This IRM section provides examiners with 07/2001 File IRM per transmittal
information and guidance on the Fraud Litigation and Judgements - Suits by the
22.30.1 36870C Each United States
01/2002 File IRM per transmittal program. Previously issued as IRM 104.2
This IRM chapter contains information on
Wage and Investment Outreach CH. 7, catalog number has remained the suits by the United States.
Procedures - Stakeholder Partnerships, same. S:C:CP:RC:F Internal Use S:C:CP:FP:TI Internal Use
Education and Communication
This IRM details SPEC, its organization and 25.1.8 27688U Each 25.3.3 30398R Each
responsibilities and provides guidelines, 08/2001 File IRM per transmittal 07/2001 File IRM per transmittal
procedures and directions in implementing Fraud Handbook - Collection Division Litigation and Judgements - Suits
outreach procedures. Previously issued as This IRM section provides examiners with Against the United States
IRM 21.10.4, catalog number has remained information and guidance on the Fraud This IRM contains information on suits
the same. W:CAR:SPEC:PM Internal Use program. Previously issued as IRM 104.2 against the United States.
CH. 8, catalog number has remained the S:C:CP:FP:TI Internal Use
same. S:C:CP:RC:F Internal Use
25.1.1 27681V Each 25.3.4 30399C Each
08/2001 File IRM per transmittal 25.1.9 27689F Each 07/2001 File IRM per transmittal
Fraud Handbook - Overview/Definitions 08/2001 File IRM per transmittal Litigation and Judgements - Suits
This IRM section provides examiners with Fraud Handbook - Tax Exempt and Against IRS Employees
information and guidance on the Fraud Government Entities (TE/GE) This IRM contains information on suits
program. Previously issued as IRM 104.2 against IRS employees.
CH. 1, catalog number has remained the S:C:CP:FP:TI Internal Use
information and guidance on the Fraud
same. S:C:CP:RC:F Internal Use program. Previously issued as IRM 104.2 25.3.5 30400S Each
25.1.2 27682G Each
same. S:C:CP:RC:F Internal Use Litigation and Judgements - Judgement
Fraud Handbook - Recognizing and Followup
25.2.1 27541K Each This IRM contains information on judge-
Developing Fraud
08/2001 File IRM per transmittal ment followup. S:C:CP:FP:TI Internal Use
Information and Informants' Rewards -
information and guidance on the Fraud
Receiving Information
program. Previously issued as IRM 104.2 25.5.1 27528R Each
CH. 2, catalog number has remained the IRM 25.2.1 provides procedures and guid-
ance for all Service personnel to follow 07/2001 File IRM per transmittal
same. S:C:CP:RC:F Internal Use Summons - Introduction
when dealing with information and infor-
This IRM provides Summons guidelines for
25.1.3 27683R Each mants' claims for reward. Previously issued
Collection, Examination, Employee Plans
08/2001 File IRM per transmittal as IRM 104.4 CH. 1, catalog number has
and Exempt Organizations and Criminal In-
Fraud Handbook - Criminal Referrals remained the same. S:C:CP:IE Internal
vestigation in one multifunctional IRM. Pre-
This IRM section provides examiners with Use viously issued as IRM 109.1 CH. 1, catalog
information and guidance on the Fraud number has remained the same.
program. Previously issued as IRM 104.2 25.2.2 27544R Each
S:C:CP:RC:EGP Internal Use
same. S:C:CP:RC:F Internal Use Information and Informants' Rewards - 25.5.2 27529C Each
Informant Rewards 07/2001 File IRM per transmittal
25.1.4 27684C Each IRM 25.2.2 provides procedures and guid- Summons - Preparation
08/2001 File IRM per transmittal ance for all Service personnel to follow This IRM provides Summons guidelines for
Fraud Handbook - Joint Investigations when dealing with information and infor- Collection, Examination, Employee Plans
This IRM section provides examiners with mants' claims for reward. Previously issued and Exempt Organizations and Criminal In-
information and guidance on the Fraud as IRM 104.4 CH. 2, catalog number has vestigation in one multifunctional IRM. Pre-
program. Previously issued as IRM 104.2 remained the same. S:C:CP:I Internal viously issued as IRM 109.1 CH. 2, catalog
CH. 4, catalog number has remained the Use number has remained the same.
same. S:C:CP:RC:F Internal Use S:C:CP:RC:EGP Internal Use
I-71
IRM
25.5.3 27530D Each 25.5.9 27538N Each 25.6.3 36883F Each
Summons - Procedures Summons - Fees and Costs for Statute of Limitations - Credits and
This IRM provides Summons guidelines for Summoned Witnesses Payments
Collection, Examination, Employee Plans This IRM provides Summons guidelines for This IRM defines all documents within Sta-
and Exempt Organizations and Criminal In- Collection, Examination, Employee Plans tute of Limitations and identifies the proce-
dures for working cases that involve the
vestigation in one multifunctional IRM. Pre- and Exempt Organizations and Criminal In-
Assessment Statute Expiration Date
viously issued as IRM 109.1 CH. 3, catalog vestigation in one multifunctional IRM. Pre- (ASED), Refund Statute Expiration Date
number has remained the same. viously issued as IRM 109.1 CH. 9, catalog (RSED) and Collection Statute Expiration
S:C:CP:RC:ES Internal Use number has remained the same. Date (CSED). Previously issued as IRM
S:C:CP:RC:ES Internal Use 121.2 Chapter 3, catalog numbers remain
25.5.4 27532Z Each the same. W:CAS:AM:PPG:A Internal
07/2001 File IRM per transmittal 25.5.10 27539Y Each Use
Summons - Examination of Books and 07/2001 File IRM per transmittal
Witnesses Summons - Enforcement of Summons 25.6.4 36884Q Each
This IRM provides Summons guidelines for This IRM provides Summons guidelines for 10/2001 File IRM per transmittal
Collection, Examination, Employee Plans Collection, Examination, Employee Plans Statute of Limitations - Original
and Exempt Organizations and Criminal In- and Exempt Organizations and Criminal In- Delinquent Returns
vestigation in one multifunctional IRM. Pre- vestigation in one multifunctional IRM. Pre- This IRM defines all documents within Sta-
viously issued as IRM 109.1 CH. 4, catalog viously issued as IRM 109.1 CH. 10, tute of Limitations and identifies the proce-
number has remained the same. catalog number remains the same. dures for working cases that involve the
S:C:CP:RC:ES Internal Use S:C:CP:RC:ES Internal Use
(ASED), Refund Statute Expiration Date
25.5.5 27533K Each 25.5.11 27540Z Each (RSED) and the Collection Statute Expira-
tion Date (CSED). Previously issued as IRM
121.2 Chapter 4, catalog number remains
Summons - Summons for Taxpayer Summons - Bank Secrecy Act the same. W:CAS:AM:PPG:A Internal
Records and Testimony Investigations Use
This IRM provides Summons guidelines for This IRM provides Summons guidelines for
Collection, Examination, Employee Plans Collection, Examination, Employee Plans 25.6.5 36885B Each
and Exempt Organizations and Criminal In- and Exempt Organizations and Criminal In- 10/2001 File IRM per transmittal
vestigation in one multifunctional IRM. Pre- vestigation in one multifunctional IRM. Pre- Statute of Limitations - Assessments
viously issued as IRM 109.1 CH. 5, catalog viously issued as IRM 109.1 CH. 11, This IRM defines all documents within Sta-
number has remained the same. catalog number has remained the same. tute of Limitations and identifies the prco-
S:C:CP:RC:ES Internal Use S:C:CP:RC:ES Internal Use dures for working cases that involve the
25.5.6 27534V Each 25.6.1 36881J Each (ASED), Refund Statute Expiration Date
07/2001 File IRM per transmittal 10/2001 File IRM per transmittal (RSED) and Collection Statute Expiration
Summons - Summonses on Third-Party Statute of Limitations - Introduction Date (CSED). Previously issued as IRM
121.2 Chapter 5, catalog number remains
Witnesses This IRM defines all documents within Sta-
the same. W:CAS:AM:PPG:A Internal
This IRM provides Summons guidelines for tute of Limitations and identifies the proce-
Use
Collection, Examination, Employee Plans dures for working cases that involve the
and Exempt Organizations and Criminal In- Assessment Statute Expiration Date 25.6.6 36886M Each
vestigation in one multifunctional IRM. Pre- (ASED), Refund Statute Expiration Date 10/2001 File IRM per transmittal
viously issued as IRM 109.1 CH. 6, catalog (RSED) and Collection Statute Expiration Statute of Limitations - Claims,
number has remained the same. Date (CSED). Previuously issued as IRM Abatements and Refunds
S:C:CP:RC:ES Internal Use 121.2 Chapter 1, catalog number remains This IRM defines all documents within Sta-
the same. W:CAS:AM:PPG:A Internal tute of Limitations and identifies the procd-
25.5.7 27536R Each Use eures for working cases that involve the
07/2001 File IRM per transmittal Assessment Statute Expiration Date
Summons - Special Procedures for John 25.6.2 36882U Each (ASED), Refund Statute Expiration Date
Doe Summonses 10/2001 File IRM per transmittal (RSED) and Collection Statute Expiration
This IRM provides Summons guidelines for Statute of Limitations - General Date (CSED). Previously issued as IRM
Collection, Examination, Employee Plans Information and Procedures 121.2 Chapter 6, catalog number has re-
mained the same. W:CAS:AM:PPG:A In-
and Exempt Organizations and Criminal In- This IRM defines all documents within Sta-
ternal Use
vestigation in one multifunctional IRM. Pre- tute Of Limitations and identifies the proce-
viously issued as IRM 109.1 CH. 7, catalog dures for working cases that involve the 25.6.7 36887X Each
number has remained the same. Assessment Statute Expiration Date 10/2001 File IRM per transmittal
S:C:CP:RC:ES Internal Use (ASED), Refund Statute Expiration Date Statute of Limitations - Reversing
(RSED) and Collection Statute Expiration Erroneous Abatements After The
25.5.8 27537C Each Date (CSED). Prevoiusly issued as IRM Assessment Statutes Expiration Date
07/2001 File IRM per transmittal 121.2 Chapter 2, catalog number remains (ASED)
Summons - Use of Summons Special the same. W:CAS:AM:PPG:A Internal This IRM defines all documents within Sta-
Applications Use tute of Limitations and identifies the proce-
This IRM provides Summons guidelines for dures for working cases that involve the
Collection, Examination, Employee Plans Assessment Statute Expiration Date
and Exempt Organizations and Criminal In- (ASED), Refund Statute Expiration Date
vestigation in one multifunctional IRM. Pre- (RSED) and Collection Statute Expiration
Date (CSED). Previously issued as IRM
viously issued as IRM 109.1 CH. 8, catalog
S:C:CP:RC:ES Internal Use ternal Use
I-72
IRM
25.6.8 36888I Each 25.6.13 36893B Each 25.6.22 28778J Each
Statute of Limitations - Estate and Gift Statute of Limitations - Transcripts Statute of Limitations - Statute
Tax Returns (Form 706/709) This IRM defines all documents within Sta- Extensions by Consent Assessment
This IRM defines all documents within Sta- tute of Limitations and identifies the proce- This IRM provides examiners with informa-
tue of Limitations and identifies the procedures for working cases that involve the tion and guidance on Statute of Limitations
dures for working cases that involve the Assessment Statute Expiration Date for examination processes. Previously is-
Assessment Statue Expiration Date (ASED), Refund Statute Expiration Date sued as IRM 121.2 CH. 22, catalog number
(ASED), Refund Statue Expiration Date (RSED) and Collection Statute Expiration has remained the same.
(RSED) and Collection Statue Expiration Date (CSED). Previously issued as IRM S:C:CP:RC:EGP Internal Use
25.6.23 29221J Each
mained the same. W:CAS:AM:PPG:A In- 01/2002 File IRM per transmittal
ternal Use
ternal Use Statute of Limitations - Examination,
25.6.14 36894M Each TE/GE and Service Center Examination
25.6.9 36889T Each Statute Controls
Statute of Limitations - Barred This IRM provides examiners with informa-
Statute of Limitations - Collection tion and guidance on Statute of Limitations
This IRM defines all documents within Sta- Assessments
for examination processes. Previously is-
tute of Limitations and identifies the proce- This IRM defines all documents within Sta-
dures for working cases that involve the tute of Limitations and identifies the proce-
remains the same. S:C:CP:RC:EGP In-
Assessment Statute Expiration Date dures for working cases that involve the
ternal Use
(ASED), Refund Statute Expiration Date Assessment Statute Expiration date
(RSED) and Collection Statute Expiration (ASED), Refund Statute Expiration Date LEM 25.6 32477J Each
Date (CSED). Previously issued as IRM (RSED) and Collection Statute Expiration 10/2001 File IRM per transmittal
121.2 Chapter 9, catalog number has re- Date (CSED). Previously issued as IRM Statute of Limitations
mained the same.s W:CAS:AM:PPG:A In- 121.2 Chapter 14, catalog number has re- This IRM identifies Official Use Only (OUO)
ternal Use mained the same. W:CAS:AM:PPG:A In- material not included in IRM 25.6.
ternal Use W:CAS:AM:PPG:A Internal Use This
25.6.10 36890U Each
10/2001 File IRM per transmittal 25.6.15 36895X Each eral public
Statute of Limitations - Civil Penalty 10/2001 File IRM per transmittal
Modules Statute of Limitations - Self Employment 25.10.1 32681T Each
This IRM defines all documents within Sta- Tax Cases 01/2002 File IRM per transmittal
tute of Limitations and identifies the proce- This IRM defines all documents within Sta- Information Technology (IT) Security
dures for working cases that involve the tute of Limitations and identifies the proce- Policy and Standards - InFormation
Assessment Statute Expiration Date Technology(IT) Security Policy and
Assessment Statute Expiration Date Guidance
(RSED) and Collection Statute Expiration
(ASED), Refund Statute Expiration Date Previouly IRM 2.1.10, catalog number re-
(RSED) and Collection Statute Expiration mains the same. This IRM contains security
Date (CSED). Previously issued as IRM related policy and guidance that is to be
121.2 Chapter 15, catalog number has re- used by all offices, business, operating, and
ternal Use
mained the same. W:CAS:AM:PPG:A In- functional units within IRS, external trading
25.6.11 36891F Each ternal Use partners, and vendors with contractural ar-
10/2001 File IRM per transmittal rangements with IRS, when information
Statute of Limitations - Employee Plan 25.6.16 36896I Each technology is used to accomplish the IRS
Master File (EPMF) 10/2001 File IRM per transmittal mission. M:S:C Internal Use
This IRM defines all documents within Sta- Statute of Limitations - Combat Zones
tute of Limitations and identifies the proce- for Statute Processing LEM 25.10.3 31152B Each
dures for working cases that involve the This IRM defines all documents within Sta- 01/2002 File IRM per transmittal
Assessemnt Statute Expiration Date tute of Limitations and identifies the proce- Integrated Data Retrieval System (IDRS)
(ASED), Refund Statute Expiration Date dures for working cases that involve the Security Handbook
(RSED) and Collection Statute Expiration Assessment Statute Expiration Date This LEM is for personnel in all Business
Date (CSED). Previously issued as IRM Units with IDRS security responsibilities. It
121.2 Chapter 11, catalog number has re- provides procedural instructions for the ad-
(RSED) and Collection Statute Expiration
mained the same. W:CAS:AM:PPG:A In- ministration of the security program for the
ternal Use IDRS. M:S:S Internal Use This product
25.6.12 36892Q Each
ternal Use
public
Statute of Limitations - Statute LEM 25.10.4 32682E Each
Unpostable and Reject Records 10/2001 File IRM per transmittal
This IRM defines all documents within Sta- Resource Access Control Facility
Statute of Limitations - Legal Holidays (RACF)
tute of Limitations and identifies the proce-
This IRM provides instructions for process- This LEM contains security related infor-
Assessment Statute Expiration ing taxpayer/internal initiated cases that re- mation for IBM and code-compatible sys-
Date(ASED), Refund Statute Expiration late to Statute of Limitations. Previously tems and applications, which is used to
Date (RSED) and Collection Statute Expi- issued as IRM 121.2 Chapter 17, catalog configure IRS systems. Previously issued
ration Date (CSED). Previously issued as number has remained the same. as LEM 2.1.10.7.2, catalog number has re-
IRM 121.2 Chapter 12, catalog number has W:CAS:AM:PPG:A Internal Use mained the same. M:S:S Internal Use
remained the same. This product may not be ordered by the
W:CAS:AM:PPG:A Internal Use general public
I-73
IRM
25.10.5 31154X Each LEM 25.12.3 32511U Each 25.15.3 30266G Each
Basic UNIX Security Requirements Functional Processing Relief from Joint And Several Liability -
Handbook This LEM contains Official Use Only infor- Technical Provisions of IRC 6015
This IRM provides basic security require- mation for use with IRM 25.12.3. Previously issued as IRM 104.5 CH. 3, cat-
ments for Internal Revenue Service (IRS) S:C:CP:FP:RD Internal Use This product alog number has remained the same. This
UNIX computer and networks based on C2 may not be ordered by the general IRM contains instructions to provide both
functionality. M:S:S Internal Use public technical and procedural guidance on relief
LEM 25.10.6 31156T Each from joint and several liability and relief from
25.12.4 36798D Each application of community property laws.
Secure Windows NT Configuration W:ISP Internal Use
Delinquent Return Refund Hold Program
Standards
This LEM contains the security related in-
- Handling the Refund 25.15.5 32027Z Each
This IRM contains information for working 01/2002 File IRM per transmittal
formation, which is used to configure IRS
systems and networks. This includes roles, the Return Delinquency Refund Hold pro- Relief From Joint and Several Liability -
responsibilities, actual policy settings, and gram. For use by employees in ACS, ASFR, Relief From Community Property Laws /
file permissions. M:S:S Internal Use This Area Office, Compliance Services Col- Community Property States
product may not be ordered by the gen- lection Operation and Compliance Services This IRM contains instructions for personnel
eral public Examination Operation who process Re- applying "Innocent Spouse" provisions
fund Hold Cases. Previously issued as IRM within Community Property States - IRC 66.
25.12.1 36795W Each 121.7 CH. 4, catalog number has remained W:ISP Internal Use
01/2002 File IRM per transmittal the same. S:C:CP:FP:RD Internal Use
Delinquent Return Refund Hold Program 25.15.6 30268C Each
- General and Administrative Information 01/2002 File IRM per transmittal
This IRM contains information for working LEM 25.12.4 32512F Each Relief from Joint And Several Liability -
the Return Delinquency Refund Hold pro- 01/2002 File IRM per transmittal Field Examination Procedures
gram. For use by employees in ACS, ASFR, Handling the Refund Previously issued as IRM 104.5 CH. 6, cat-
Area Office, Compliance Services Col- This LEM contains Official Use Only infor- alog number has remained the same. This
lection Operations and Compliance Ser- mation for use with IRM 25.12.4. IRM contains instructions to provide both
vices Examination Operation who process S:C:CP:FP:RD Internal Use This product technical and procedural guidance on relief
Refund Hold Cases. Previously issued as may not be ordered by the general
IRM 121.7 CH. 1, catalog number has re- from joint and several liability and relief from
public application of community property laws.
mained the same. S:C:CP:FP:RD Internal
Use W:ISP Internal Use
25.15.1 30263Z Each
LEM 25.12.1 32510J Each
Relief from Joint And Several Liability -
Introduction Relief from Joint And Several Liability -
This IRM contains instructions to provide Compliance Campus Functions
This LEM contains Official Use Only infor-
mation to be used in conjunction with IRM both technical and procedural guidance on Previously issued as IRM 104.5 CH. 7, cat-
25.12.1. S:C:CP:FP:RD Internal Use This relief from joint and several liability and re- alog number has remained the same. This
product may not be ordered by the gen- lief from application of community property IRM contains instructions to provide both
eral public laws. Previously issued as IRM 104.5 CH. technical and procedural guidance on relief
1, catalog number has remained the same. from joint and several liability and relief from
25.12.2 36796H Each W:ISP Internal Use application of community property laws.
LEM 25.15.1 33368H Each W:ISP Internal Use
- Sensitive Cases and Circumstances 05/2002 File IRM per transmittal 25.15.8 30272K Each
This IRM contains information for working Relief from Joint and Several Liability /
the Return Delinquency Refund Hold pro- Introduction
gram. For use by employees in ACS, ASFR, This LEM discusses the purpose of the de-
Field Collection Procedures
Area Office, Compliance Services Col- cision tool, which is to apply a limited scope
lection Operation and Compliance Services Previously issued as IRM 104.5 CH. 8, cat-
approach in making a determination on
Examination Operation who process Re- alog number remains the same. This IRM
cases being worked in the Cincinnati Cen-
fund Hold Cases. Previously issued as IRM contains instructions to provide both tech-
tralized Innocent Spouse Operation
121.7 CH. 2, catalog number has remained nical and procedural guidance on relief from
(CCISO) or in the field, which meet certain
the same. S:C:CP:FP:RD Internal Use joint and several liability and relief from ap-
criteria. W:ISP Internal Use This product
plication of community property laws.
W:ISP Internal Use
public
25.12.3 36797S Each
25.15.2 30264K Each
25.15.9 30273V Each
Delinquent Return Refund Hold Program 01/2002 File IRM per transmittal
- Functional Processing Relief from Joint And Several Liability -
This IRM contains information for working Account Processing for Relief from Joint
the Return Delinquency Refund Hold pro- General Procedures / Employees with
and Several Liability
gram. For use by employees in ACS, ASFR, Taxpayer Contact
Previously issued as IRM 104.5 CH. 9, cat-
Area Office, Compliance Services Col- This IRM contains instruction to provide
alog number remains the same. This IRM
lection Operation and Compliance Services technical and procedural guidance on relief
from joint and several liability and relief from contains instructions to provide both tech-
Examination Operation who process Re- nical and prodedural guidance on relief from
fund Hold Cases. Previously issued as IRM application of community property laws.
Previously issued as IRM 104.5 CH. 2, cat- joint and several liability and relief from ap-
alog number has remained the same. plication of community property laws.
the same. S:C:CP:FP:RD Internal Use
W:ISP Internal Use W:ISP Internal Use
I-74
IRM
25.15.10 32028K Each 30.2.1 29706Z Each 30.4.2 29812E Each
Relief From Joint and Several Liability - Office of Chief Counsel Directives Personnel Administration - Performance
Review of All Cases with Relief from System - Directives and Internal Assessment
Joint and Several Liability Issues Management Documents This CCDM covers performance assess-
This IRM contains instructions for personnel This CCDM section covers the Chief Coun- ments. CC:FM:PM:P Internal Use
applying "Innocent Spouse" provisions and sel Directives System which consist of is-
quality review requirements where relief suances for the following: Chief Counsel 30.4.3 29601V Each
from joint and several liability is an issue. Directives Manual; Notices, and National
Personnel Administration - Awards
IRC 6013(e), 6015 and 66. W:ISP Internal Office and Regional Internal Directives. All
Program
Use directives communicate policies, proce-
The Awards Program is covered in this
dures, instructions, and/or delegations of
25.15.11 30275R Each section of the CCDM. CC:FM:HR:P:E In-
authority to employees in the Office of Chief ternal Use
01/2002 File IRM per transmittal Counsel. CC:FM:PM:P Internal Use
Relief from Joint And Several Liability - 30.4.4 29709G Each
Taxpayer Advocate Service Contacts 30.2.2 29707K Each 04/2000 File IRM per transmittal
and Processing of Innocent Spouse 04/2000 File IRM per transmittal Personnel Administration - SES
Cases Office of Chief Counsel Directives Sabbaticals
Previously issued as IRM 104.5 CH. 11, System - General Counsel Orders and This section pertains to SES Sabbaticals.
catalog number remains the same. This Directives CC:F&M:PM:P Internal Use
IRM contains instructions to provide both This CCDM section pertains to General
technical and procedural guidance on relief Counsel Orders and Directives. 30.4.5 29602G Each
from joint and several liability and relief from CC:F&M:PM:P Internal Use 05/2000 File IRM per transmittal
application of community property laws. Personnal Administration - Training
W:ISP Internal Use 30.3.1 29598J Each The Training section provides general
05/2000 File IRM per transmittal training information, selection of instructor
25.15.12 30276C Each Organization, Functions, Authorities, cadres, managers role and responsibilities,
01/2002 File IRM per transmittal and Delegations - Organization, and out-service training. CC:GLS Internal
Relief from Joint And Several Liability - Designations and Delegations of Use
Appeals Procedures Authority
Previously issued as IRM 104.5 CH. 12, This CCDM section covers organization, 30.4.6 29603R Each
catalog number remains the same. This designation, and delegation of authority. 04/2000 File IRM per transmittal
IRM contains instructions to provide both CC:F&M:P&M:P Internal Use Personnel Administration - Legal
technical and procedural guidance on relief Assistance to Service Employees Sued
from joint and several liability and relief from 30.3.2 29599U Each Individually
05/2000 File IRM per transmittal This section covers legal assistance to ser-
application of community property laws.
Organization, Functions, Authorities and vice employees sued individually.
W:ISP Internal Use
Delegations - Receiving Service of CC:F&M:PM:P Internal Use
25.15.13 32029V Each Subpoena or Summons
30.4.7 29604C Each
01/2002 File IRM per transmittal This section covers receiving service of
Relief From Joint and Several Liability - subpoena or summons.
Personnel Administration - Equal
Customer Account Services / Telephone CC:F&M:P&M:P Internal Use Employment Opportunity
and Adjusting Functions Information pertaining to equal employment
This IRM contains instructions for personnel 30.3.3 29600K Each
opportunity is covered in this section of the
applying "Innocent Spouse" provisions - 05/2000 File IRM per transmittal
CCDM. CC:F&M:P&M:P Internal Use
IRC 6013(e) abd 6015. W:ISP Internal Organization, Functions, Authorities,
Use and Delegations - Joint Delegation 30.4.8 38030E Each
Orders 04/1999 File IRM per transmittal
25.15.14 32938P Each This section covers joint delegation orders. CCDM Part (30) - Administration
01/2002 File IRM per transmittal CC:F&M:PM:P Internal Use This CCDM section covers employee con-
Relief from Joint and Several Liability - duct and ethics issues, including unauthor-
Innocent Spouse Tracking System 30.3.4 30568F Each ized disclosures, conflicts of interest, and
Inventory Validation Instructions 07/2000 File IRM per transmittal monitoring of conversations.
This IRM contains instructions to provide Organization, Functions, Authorities, CC:F&M:PA Internal Use
both technical and procedural guidance on and Delegations - Delegation of
relief from joint and several liability and re- Authority to Chief Counsel Employees 30.4.9 29605N Each
lief from application of community property This CCDM section covers a new section 04/2000 File IRM per transmittal
laws. W:ISP Internal Use dealing with delegation of authority to Chief Personnel Administration - Investigation
Counsel employees. CC:EL:GL:BR3 In- Involving Chief Counsel and Regional
30.1.1 29704D Each ternal Use Counsel Employees
04/2000 File IRM per transmittal This section covers investigations involving
Introduction - Office of Chief Counsel 30.4.1 29708V Each Chief Counsel and Regional Counsel em-
Mission Statement 04/2000 File IRM per transmittal ployees. CC:F&M:P&M:P Internal Use
This section covers the Office of Chief Personnel Action Processing -
Counsel mission statement. Personnel Administration 30.4.10 29710H Each
This section of the CCDM pertains to per- 04/2000 File IRM per transmittal
CC:FM:PM:P Internal Use
sonnel action processing. Personal Administration - Grievances,
CC:F&M:PM:P Internal Use Greivance Appeals, and Procedures
This section pertains to grievances, griev-
ance appeals, and procedures.
CC:F&M:PM:P Internal Use
I-75
IRM
30.4.12 29606Y Each 30.6.1 29269D Each 30.7.9 29617F Each
Personnel Administration - Bar Pay, Leave, and Allowances - Hours of Management Systems and Techniques -
Association, Tax Court and Supreme Duty, Leave Administration, Part-Time Office of Chief Counsel Case Numbers
Court Admissions, Requirements and Program, and Pay and Allowances This section pertains to Chief Counsel case
Procedures This CCDM section covers hours of duty, numbers. CC:F&M:PM:P Internal Use
This section covers Bar Association, Tax leave and administration, part-time program
Court, and Supreme Court admissions, re- and pay and allowances. 30.7.10 29618Q Each
CC:FM:PM:P Internal Use 04/2000 File IRM per transmittal
quirements, and procedures.
CC:F&M:P&M:P Internal Use Management Systems and Techniques -
30.6.2 29610G Each
Closed Legal Case Files
30.4.13 29607J Each
Pay, Leave, and Allowances - Travel
Information pertaining to closed legal files
04/2000 File IRM per transmittal is cover in this section of the CCDM.
Guidelines
Personnel Administration - Outside This section provides information on travel CC:F&M:PM:P Internal Use
Employment (Including Legal Assistance guidelines. CC:FM Internal Use
to the Poor), Except Teaching 30.7.11 29619B Each
This section provides information on outside 30.6.3 29270E Each 06/2000 File IRM per transmittal
employment (including legal assistance to 07/2000 File IRM per transmittal Management Systems and Techniques -
the poor), except teaching. Pay, Leave, and Allowances - Flexiplace Correspondence Guidelines
CC:F&M:P&M:P Internal Use This section covers the basic procedures for This section provides guidance for the pre-
implementing arrangements under which paration of correspondence in the Office of
30.5.1 29063N Each employees of the Office of the Chief Coun- Chief Counsel. CC:FM:PM:P Internal Use
02/2000 File IRM per transmittal sel may work alternate sites.
Employment - Attorney Recruiting CC:FM:HR:P:E Internal Use
This CCDM section deals with attorney re- 30.7.13 29620C Each
cruiting. CC:FM:PM:P Internal Use 30.7.2 29271P Each 04/2000 File IRM per transmittal
03/2000 File IRM per transmittal Management Systems and Techniques -
30.5.2 29123E Each Management Systems and Techniques - National Office Assistance in Survey
02/2000 File IRM per transmittal General Counsel Memorandums Condition and Methodology (ASCM)
Employment - Special Trial Attorney The section pertains to General Counsel Program
This CCDM pertains to the Special Trial memorandums. CC:F&M:P&M:P Internal This section pertains to National Office As-
Attorney Program. CC:F&M:P&M:P Inter- Use sistance in Survey Condition and Metho-
nal Use dolgy (ASCM) Program.
30.7.3 29611R Each
04/2000 File IRM per transmittal CC:F&M:PM:P Internal Use
30.5.3 29608U Each
Management Systems and Techniques -
Uniform Issue List
30.7.14 29621N Each
Employment - Paralegals 04/2000 File IRM per transmittal
This CCDM covers uniform issue list.
This section provides information on pa- CC:F&M:PM:P Internal Use Management Systems and Techniques -
ralegals. CC:F&M:P&M:P Internal Use Information Management Policy Board
30.7.5 29613N Each (IMPB)
30.5.4 29609F Each 04/2000 File IRM per transmittal Information Management Policy Board
04/2000 File IRM per transmittal Management Systems and Techniques - (IMPB) information is provided in this sec-
Employment - Employment Tenure Strategic Bussiness Plan tion. CC:F&M:PM:P Internal Use
Commitments for Attorney Personel This section covers strategic business plan.
This section covers employment tenure CC:F&M:PM:P Internal Use 30.7.15 29622Y Each
commitments for attorney personnel. 04/2000 File IRM per transmittal
CC:F&M:P&M:P Internal Use 30.7.6 29614Y Each Management Systems and Techniques -
04/2000 File IRM per transmittal The Quality Process
30.5.5 29124P Each Management Systems and Techniques - This section provides information on the
02/2000 File IRM per transmittal Senior Executive Service Performance quality process. CC:F&M:PM:P Internal
Employment - Reassignment Policy and Plans Use
Procedure This CCDM section pertains to senior exe-
This CCDM pertains to policy and proce- cutive performance plans. 30.7.16 29623J Each
dures for reassignment of attorneys. CC:F&M:PM:P Internal Use 04/2000 File IRM per transmittal
CC:F&M:P&M:P Internal Use Management Systems and Techniques -
30.7.7 29615J Each
Workload and Time Data Archives
30.5.6 29125A Each 04/2000 File IRM per transmittal
Information pertaining to workload and time
02/2000 File IRM per transmittal Management Systems and Techniques -
Reporting Requirements for Chief data archives is covered in this section.
Employment - Employee Details CC:F&M:PM:P Internal Use
Counsel Workload and Time Information
This CCDM pertains to employee details.
This section provides information on re-
CC:F&M:P&M:P Internal Use
porting requirements for Chief Counsel
30.8.1 29813P Each
workload and time information. 05/2000 File IRM per transmittal
30.5.7 29127W Each Office Management and Services -
02/2000 File IRM per transmittal Building and Space Management,
Employment - Appointment, Separation, 30.7.8 29616U Each Equipment and Property, and
and Clearance Procedures 04/2000 File IRM per transmittal Communications Management
This CCDM pertains to appointment, sepa- Management Systems and Techniques - This CCDM covers building and space
ration, and clearance procedures. System Analysis management, equipment and property, and
CC:F&M:P&M:P Internal Use Systems analysis information is provided in communications management.
the section of the CCDM. CC:FM:PM:P Internal Use
I-76
IRM
30.8.2 29711S Each 30.11.1 29184R Each 30.16.2 29187Y Each
Office Management and Services - Public Information - Speeches, Electronic Research Services (LEXIS,
Equipment and Property Publications, and Teaching This section WESTLAW, AND CCH ACCESS) -
This section provides the requirements for pertains only to personnel in the legal Coordinators
coordination, between the National Office function“ This CCDM covers the duties of regional
and the field, for major purchases or leases Provides information concerning speeches, and national office coordinators.
of equipment in Regional and District Of- CC:F&M:P&M:P Internal Use
publications, and teaching and pertains only
fices. CC:FM Internal Use
to personnel in the legal function.
CC:F&M:P&M:P Internal Use 30.16.3 29723K Each
30.11.2 29185C Each Electronic Research Services (Lexis,
Office Management and Services -
02/2000 File IRM per transmittal Westlaw, and CCH Access) - Initial or
Communications Management
This section pertains to communication and Public Information - Submittal of News Additional Subscrpition to an Electronic
management. CC:F&M:P&M:P Internal Clippings Research
Use This CCDM pertains to the submittal of This section pertains to initial or additional
news clippings. CC:F&M:P&M:P Internal subscription to an electronic research ser-
30.8.4 29274W Each Use vice. CC:F&M:PM:P Internal Use
Office Management and Services - 30.11.3 29186N Each 30.16.5 29724V Each
Calling Cards 02/2000 File IRM per transmittal 04/2000 File IRM per transmittal
This section covers calling card procedures. Public Information - Press Releases and Electronic Research Services (Lexis,
CC:F&M:P&M:P Internal Use Comments to the Press Westlaw, and CCH access) - Requesting
This CCDM pertains to press releases and Identification Cards and Training
30.9.1 29712D Each comments to the press. This section provides information on re-
04/2000 File IRM per transmittal questing identification cards and training.
Security - Security of Confidential CC:F&M:PM:P Internal Use
Information, Official Documents, Tax
30.12.1 29717G Each
Data and Government and Personal
04/2000 File IRM per transmittal 30.16.6 29725G Each
Property 04/2000 File IRM per transmittal
This section of the CCDM provides infor- Government Relations - Coordination
with Financial Management Service Electronic Research Services (Lexis,
mation on the security of confidential infor- Westlaw, and CCH Access) -
mation, official documents, tax data, and This CCDM section pertains to the coordi-
Cancellation of Identification Cards
Government and personal property. nation with financial management service.
This section covers cancellation of identifi-
CC:F&M:PM:P Internal Use CC:F&M:PM:P Internal Use
cation cards. CC:F&M:PM:P Internal Use
30.9.2 29714Z Each 30.13.1 29718R Each
Security - Classification of Documents Industry Specialization and Case
30.16.7 29726R Each
as "Official Use Only" Coordination - Industry Specialization
The following covers classification of docu- Electronic Research Services (Lexis,
Program
ments as "Official Use Only". Westlaw, and CCH Access) - Security of
This section provides information on the in-
CC:EL:D:BR4 Internal Use Identification Numbers
dustry specialization program. This section pertains to the security of
CC:F&M:PM:P Internal Use identification numbers. CC:F&M:PM:P In-
30.9.3 29715K Each
04/2000 File IRM per transmittal ternal Use
30.14.1 29719C Each
Security - Annual Reports to Treasury 04/2000 File IRM per transmittal
Pertaining to Information Security 30.16.8 29727C Each
Freedom of Information Act - Freedom 04/2000 File IRM per transmittal
Program
This CCDM section covers annual reports of Information Requests for Appeal's Electronic Research Services (Lexis,
to treasury pertaining to information security Cases Memos (see also CCDM (35)) Westlaw, and CCH Access) - User
program. CC:F&M:PM:P Internal Use This section pertains to freedom of infor- Search Techniques
mation requests for appeal's case memos This section of the CCDM provides infor-
30.9.4 29716V Each see also CCDM (35)“. mation on user search techniques.
04/2000 File IRM per transmittal CC:F&M:PM:P Internal Use CC:F&M:PM:P Internal Use
Security - Safety and Security
This CCDM section pertains to safety and 30.14.2 29720D Each 30.16.9 29728N Each
security. CC:F&M:PM:P Internal Use 04/2000 File IRM per transmittal 04/2000 File IRM per transmittal
Freedom of Information Act - Freedom Electronic Research Services (Lexis,
30.9.5 30282G Each of Information Requests for Westlaw, and CCH Access) - Verifying
07/2000 File IRM per transmittal Administrative & Legal Files During the Billing
Security - Electronic Mail Use Pendency of Tax Cou Verifying billing is covered in this section of
The following covers electronic mail use. This section provides information on free- the CCDM. CC:F&M:PM:P Internal Use
CC:IS:C Internal Use dom of information requests for adminstra-
30.10.1 29183G Each tive and legal files during the pendency of
02/2000 File IRM per transmittal tax court litigation. CC:F&M:PM:P Internal 30.16.10 29729Y Each
Emergency Preparedness, Civil Defense, Use 04/2000 File IRM per transmittal
and Civil Disorder - Treasury Department Electronic Research Services (Lexis,
Policy Concerning Collection of 30.16.1 29722Z Each Westlaw, and CCH Access) - Use of the
Information 04/2000 File IRM per transmittal Stand-Alone LEXIS Printer, National
This CCDM pertains to the Treasury De- Electronic Research Services (Lexis, Office Only
partment concerning collection of informa- Westlaw, and CCH Access) - General This section provides information on the use
tion on civil disorder. This section covers general information. of stand alone LEXIS printer, national office
CC:F&M:P&M:P Internal Use CC:F&M:PM:P Internal Use only. CC:F&M:PM:P Internal Use
I-77
IRM
30.17.1 29188J Each 31.2.3 29424S Each 31.3.9 29436K Each
Communications with the White House Case Jacketing and File Maintenance - Criminal Tax Policies and Procedures -
Regarding Open Investigations / Preservation of Files and Security Multiple Taxpayer Referrals and
Adjudications, or Civil or Criminal / This CCDM section contains information on Disclosure of Non-Recommended
Enforcement Action preservation of files and security. Taxpayers
This covers information on Treasury Order CC:F&M:P&M:P Internal Use This CCDM section covers multiple tax-
107-05. CC:F&M:P&M:P Internal Use payer referrals and disclosure of non-re-
31.2.4 29425D Each commended taxpayers.
30.18.1 29730Z Each 03/2000 File IRM per transmittal CC:F&M:P&M:P Internal Use
04/2000 File IRM per transmittal Case Jacketing and File Maintenance -
NORA/DORA - Legal Support for Recordkeeping 31.4.1 29014S Each
NORA/DORA Research Plan Projects This CCDM section covers recordkeeping. 02/2000 File IRM per transmittal
This section of the CCDM provides infor- CC:F&M:P&M:P Internal Use Processing Criminal Tax Cases - Initial
mation concerning legal support for Considerations in Handling a Criminal
NORA/DORA research plan projects.
31.3.1 29427Z Each
Tax Case
CC:F&M:PM:P Internal Use This IRM section contains information that
Criminal Tax Policies and Procedures -
covers the initial considerations in handling
Prosecution Standards
31.1.1 29647T Each
This CCDM section contains information on criminal tax cases. CC:CT:NO Internal
prosecution standards.
Organization - Authority of Chief
Counsel's Office 31.4.2 29015D Each
This section sets forth organizational as- 31.3.2 29428K Each 02/2000 File IRM per transmittal
pects of the Office of Chief Counsel, Re- 03/2000 File IRM per transmittal Processing Criminal Tax Cases -
gional Counsel and District Counsel in Criminal Tax Policies and Procedures - Conference Procedures
regard to matters within Counsel and be- Exceptions Generally This IRM section contains information that
tween the Department of Justice and United This CCDM section contains information on covers Conference Procedures.
States Attorneys. CC:FM:PM:P Internal exceptions generally. CC:EL:CT:A&R Internal Use
Use CC:F&M:P&M:P Internal Use
31.4.3 29017Z Each
31.1.2 29648E Each 31.3.3 29429V Each 02/2000 File IRM per transmittal
04/2000 File IRM per transmittal 03/2000 File IRM per transmittal Processing Criminal Tax Cases -
Organization - Criminal Tax Division Criminal Tax Policies and Procedures - Supplemental Investigations
This CCDM section explains the Criminal Voluntary Disclosure This IRM section contains information that
Tax Division Function. CC:FM:PM:P In- This CCDM section covers voluntary dis- covers Supplement Investigations.
ternal Use closure. CC:F&M:P&M:P Internal Use CC:EL:CT:A&R Internal Use
31.1.3 29649P Each 31.3.4 29430W Each 31.4.4 29018K Each

Organization - Regional Counsel and Criminal Tax Policies and Procedures - Processing Criminal Tax Cases - Cases
District Counsel Criminal Tax Function Dual and Successive Prosecution Presenting Special Problems or
This CCDM section explains the Regional This CCDM section covers dual and suc- Processing
Counsel and District Counsel Criminal Tax cessive prosecution. CC:F&M:P&M:P In- This IRM section contains information that
Function. CC:FM:PM:P Internal Use ternal Use covers Cases Presenting Special Problems
or Processing. CC:EL:CT:A&R Internal
31.1.4 29650Q Each 31.3.5 29431H Each Use
Organization - Department of Justice Criminal Tax Policies and Procedures - 31.4.5 29136H Each
This section describes the Department of Health, Age and Mental Condition 02/2000 File IRM per transmittal
Justice function in tax cases. This CCDM section covers health, age and Expedited Plea Program in Proposed
CC:FM:PM:P Internal Use mental condition. CC:F&M:P&M:P Inter- Agreement Situations - Expedited Plea
nal Use Program in Proposed Plea Agreement
31.1.5 29651B Each Situations
31.3.6 29432S Each
This CCDM section covers the expedited
Organization - Criminal Tax Cases with plea program in proposed agreement situ-
Criminal Tax Policies and Procedures -
International Tax or Evidence Issues ations. CC:FM:PM:P Internal Use
Solicitation of Returns
This CCDM section describes Criminal Tax This CCDM section covers solicitation of
Cases with International Tax or Evidence returns. CC:F&M:P&M:P Internal Use
31.4.6 29020W Each
issues. CC:FM:PM:P Internal Use 02/2000 File IRM per transmittal
31.3.7 29433D Each Processing Criminal Tax Cases - Case
31.2.1 29422W Each 03/2000 File IRM per transmittal Captions in Correspondence with the
03/2000 File IRM per transmittal Criminal Tax Policies and Procedures - Department of Justice
Case Jacketing and File Maintenance - Fugitive and Absentee Taxpayers This IRM section contains information that
Case Jacketing Procedures This CCDEM section covers fugitive and covers Case Captions in Correspondence
This CCDM section covers criminal tax case absentee taxpayers. CC:F&M:P&M:P In- with the Department of Justice.
jacketing procedures. CC:FM:PM:P Inter- ternal Use CC:EL:CT:A&R Internal Use
nal Use
31.3.8 29435Z Each 31.4.7 29021H Each
31.2.2 29423H Each 03/2000 File IRM per transmittal 02/2000 File IRM per transmittal
03/2000 File IRM per transmittal Criminal Tax Policies and Procedures - Processing Criminal Tax Cases -
Case Jacketing and File Maintenance - I.R.C. Sect. 7207 Prosecutions Criminal Reference Letter
File Maintenance This CCDM section covers IRC Section This IRM section contains information that
This CCDM section covers file mainte- 7202 prosecutions. CC:F&M:P&M:P In- covers Criminal Reference Letter.
nance. CC:F&M:P&M:P Internal Use ternal Use CC:EL:CT:A&R Internal Use
I-78
IRM
31.4.8 29022S Each 31.4.16 29031D Each 31.4.25 29044G Each
Processing Criminal Tax Cases - Tax Processing Criminal Tax Cases - Processing Criminal Tax Cases -
Computations Referral of Cases for Grand Jury Indictment or Information to Include an
This IRM section contains information that Investigation Intervening Year
covers Tax Computations. This IRM section contains information that
This IRM section contains information that
covers Referral of Cases for Grand Jury
CC:EL:CT:A&R Internal Use covers indictment or information to include
Investigation. CC:EL:CT:A&R Internal
Use an intervening year. CC:EL:CT:A&R In-
31.4.9 29023D Each ternal Use
02/2000 File IRM per transmittal 31.4.17 29033Z Each
Processing Criminal Tax Cases - Civil 02/2000 File IRM per transmittal 31.5.1 28796F Each
Aspects of Criminal Reference Letters Processing Criminal Tax Cases - 12/1999 File IRM per transmittal
This IRM section contains information that Criminal Appeals and Certiorari Grand Jury Matters - Introduction
covers Civil Aspects of Crimainal Reference This IRM section contains information that This IRM section provides the history of the
Letters. CC:EL:CT:A&R Internal Use covers Criminal Appeals and Certiorari. grand jury. CC:CT:NO Internal Use
CC:EL:CT:A&R Internal Use
31.4.10 29025Z Each 31.5.2 28797Q Each
02/2000 File IRM per transmittal 31.4.18 29034K Each 12/1999 File IRM per transmittal
Processing Criminal Tax Cases - 02/2000 File IRM per transmittal Grand Jury Matters - Federal Rules of
Signature of the Criminal Reference Processing Criminal Tax Cases - Criminal Procedure, Rule 6
Letter Reports on Actions by the Courts
This IRM section contains federal rules of
This IRM section contains information tha criminal procedure, Rule 6.
covers Reports on Action by the Courts.
covers Signature of the Criminal Reference CC:EL:CT:A&R Internal Use CC:EL:CT Internal Use
Letter> CC:EL:CT:A&R Internal Use
31.4.19 29035V Each 31.5.3 29891N Each
31.4.11 29026K Each 02/2000 File IRM per transmittal 12/1999 File IRM per transmittal
02/2000 File IRM per transmittal Processing Criminal Tax Cases - Closing Grand Jury Matters - Office of Chief
Processing Criminal Tax Cases - Criminal Tax Cases Counsel Procedures
Distribution of Criminal Reference The IRM section contains information that This IRM section contains information on
Letters covers Closing Criminal Tax Cases. Office of Chief Counsel procedures for
This IRM section contains information that CC:EL:CT:A&R Internal Use grand jury matters. CC:EL:CT Internal
covers Distribution of Criminal Reference Use
Letters. CC:EL:CT:A&R Internal Use 31.4.20 29036G Each
02/2000 File IRM per transmittal 31.5.4 29892Y Each
31.4.12 29027V Each Processing Criminal Tax Cases - 12/1999 File IRM per transmittal
02/2000 File IRM per transmittal Release of Information
Grand Jury Matters - Processing the
Processing Criminal Tax Cases - Case Files
covers release of information.
Notification of Taxpayer or Taxpayer's CC:EL:CT:A&R Internal Use This IRM section contains information on
Representative how to process the case files.
This IRM section contains information that 31.4.21 29037R Each CC:EL:CT Internal Use
covers Notification of Taxpayer's Repre- 02/2000 File IRM per transmittal
sentative. CC:EL:CT:A&R Internal Use Processing Criminal Tax Cases - 31.5.5 29893J Each
Administrative Requests for Grants of 12/1999 File IRM per transmittal
Statutory Use Immunity Grand Jury Matters - Referrals for Grand
31.4.13 29028G Each This IRM section contains information that Jury Investigation
02/2000 File IRM per transmittal covers administrative request for grants of This IRM section provides information on
Processing Criminal Tax Cases - statutory use immunity. referrals for grand jury investigation.
Counsel Declinations of Prosecution CC:EL:CT:A&R Internal Use CC:EL:CT Internal Use
Recommendations
31.4.22 29038C Each 31.5.6 29894U Each
covers Counsel Declinations of Prosecution 12/1999 File IRM per transmittal
Processing Criminal Tax Cases -
Recommendations. CC:EL:CT:A&R In- Requesting Immunity for Acts of Grand Jury Matters - Request by CI
ternal Use Production Division for the Initiation of a Grand Jury
This IRM section contains information that Investigation (Service Initiated Request)
31.4.14 29029R Each covers requesting immunity for acts of pro- This IRM section contains information on
02/2000 File IRM per transmittal duction. CC:EL:CT:A&R Internal Use request by the Criminal Investigation Divi-
Processing Criminal Tax Cases - sion for the initiation of a grand jury investi-
Referring Cases for Prosecution 31.4.23 29039N Each gation (Service Initiated Request).
This IRM section contain information that 02/2000 File IRM per transmittal CC:EL:CT Internal Use
covers Referring Cases for Prosecution. Processing Criminal Tax Cases -
CC:EL:CT:A&R Internal Use Uniform Flow of Cases 31.5.7 29895F Each
This IRM section contains information that 12/1999 File IRM per transmittal
31.4.15 29030S Each covers uniform flow of cases. Grand Jury Matters - Government
02/2000 File IRM per transmittal CC:EL:CT:A&R Internal Use
Attorney-Initiated Request for Grand
Processing Criminal Tax Cases - Jury Assistance
Handling Cases Referred to the
31.4.24 29042K Each
02/2000 File IRM per transmittal This IRM section contains information on
Department of Justice Processing Criminal Tax Cases - Joinder requests for grand jury assistance initiated
This IRM section contains information that of Defendants by the government attorney.
covers Handling Cases Referred to the De- This IRM section contains information that CC:EL:CT Internal Use
partment of Justice. CC:EL:CT:A&R In- covers joinder of defendants.
ternal Use CC:EL:CT:A&R Internal Use
I-79
IRM
31.5.8 28798B Each 31.6.2 29653X Each 31.7.3 29138D Each
Grand Jury Matters - Conversion by Civil Considerations in Pending Criminal Miscellaneous Provisions - Subpoenas
District Counsel of Prosecution Matters - Consents to Extend the Statute Served Upon Government Officials
Recommendation to Grand Jury Referral of Limitations on Assessment This CCDM pertains to subpoenas served
This IRM section contains information on This section explains the policies and pro- upon government officials.
District Counsel conversion of prosecution cedures related to Consents to extend the CC:F&M:P&M:P Internal Use
recommendation to grand jury referral. statue of limitations on assessment.
31.7.4 29140P Each
CC:EL:CT Internal Use CC:FM:PM:P Internal Use
31.5.9 28799M Each 31.6.3 29655T Each Miscellaneous Provisions - Avoiding the
Use in Criminal Tax Investigations of
Testimony of a Target Immunized During
Grand Jury Matters - Expansion of Civil Considerations in Pending Criminal
Bankrup
Participation in Grand Jury Tax Matters - Jeopardy Assessments in This CCDM pertains to avoiding the use in
Investigation Criminal Cases criminal tax investigation of testimony of a
This IRM section contains information on This section explains jeopardy assessments target immunized bankruptcy proceedings.
when and how expansion of participation in in criminal cases. CC:FM:PM:P Internal CC:F&M:P&M:P Internal Use
grand jury tax investigations are prepared. Use
CC:EL:CT Internal Use 31.7.5 29141A Each
31.6.4 29656E Each 02/2000 File IRM per transmittal
31.5.10 28800C Each 04/2000 File IRM per transmittal Miscellaneous Provisions - Electronic
12/1999 File IRM per transmittal Civil Considerations in Pending Criminal Surveillance
Grand Jury Matters - Procedures for Matters - Collection Activity in Criminal This CCDM pertains to electronic surveil-
Providing Assistance Cases lance. CC:F&M:P&M:P Internal Use
This CCDM section contains information on This CCDM section describes collection
policy and procedures for providing assist- activity in criminal cases. 31.7.6 29143W Each
ance in grand jury investigations. CC:FM:PM:P Internal Use 02/2000 File IRM per transmittal
CC:EL:CT Internal Use Miscellaneous Provisions - Assignments
31.6.5 29657P Each That Require National Office Approval
31.5.11 29045R Each 04/2000 File IRM per transmittal Concurrence
02/2000 File IRM per transmittal Civil Considerations in Pending Criminal This CCDM pertains to assignments that
Grand Jury Matters - Review Procedures Matters - Advanced Deposits of Tax require National Office approval concur-
This IRM section contains information that Liabilities rence. CC:F&M:P&M:P Internal Use
covers review procedures. This section describes advance deposits of
31.8.1 29437V Each
CC:EL:CT:A&R Internal Use tax liabilities. CC:FM:PM:P Internal Use 03/2000 File IRM per transmittal
Forfeitures - Authority and Policies
31.5.12 28801N Each
This CCDM section provides directions and
12/1999 File IRM per transmittal 31.6.6 29658A Each
guidance regarding the handling of forfei-
Grand Jury Matters - Pending Civil 04/2000 File IRM per transmittal ture work within the office of Chief Counsel.
Matters Civil Considerations in Pending Criminal CC:F&M:P&M:P Internal Use
This CCDM section contains information on Matters - Civil Compromise Offers in
how to handle pending civil matters once Criminal Tax Cases 31.8.2 29438G Each
referred for grand jury investigation. This section decribes civil compromise of- 03/2000 File IRM per transmittal
CC:EL:CT Internal Use fers in criminal tax cases. Forfeitures - Processing Case Files
CC:FM:PM:P Internal Use This CCDM section sets forth rules unique
31.5.13 28802Y Each to the jacketing, processing, maintenance
12/1999 File IRM per transmittal 31.6.7 29660M Each and designation of forfeiture files.
Grand Jury Matters - Closing Procedures 04/2000 File IRM per transmittal CC:F&M:P&M:P Internal Use
This CCDM section contains information on Civil Considerations in Pending Criminal
closing procedures for grand jury investi- Matters - Miscellaneous Considerations 31.8.3 29439R Each
gations. CC:EL:CT Internal Use This sections describes additional miscella- 03/2000 File IRM per transmittal
neous considerations in pending criminal Forfeitures - Case Origin
31.5.14 28803J Each matters. CC:FM:PM:P Internal Use This CCDM section covers case origin.
12/1999 File IRM per transmittal CC:F&M:P&M:P Internal Use
Grand Jury Matters - Distribution of File 31.7.1 29762J Each
Material 04/2000 File IRM per transmittal 31.8.4 29440S Each
This CCDM section contains information on Miscellaneous Provisions - Legal
Forfeitures - Forfeitures
distribution of file materials relating to grand Assistance to the Criminal Investigation
This CCDM section covers forfeitures.
jury matters. CC:EL:CT Internal Use Division During Investigation
This section describes legal assistance to
31.6.1 29652M Each the Criminal Investigation Division during 31.8.5 29441D Each
04/2000 File IRM per transmittal investigation. CC:FM:PM:P Internal Use 03/2000 File IRM per transmittal
Civil Considerations in Pending Criminal Forfeitures - Case Considerations
Matters - Priority of Criminal Cases This CCDM section cover case consider-
This section of the CCDM describes the 31.7.2 29137S Each ations. CC:F&M:P&M:P Internal Use
priority of Criminal Cases. 02/2000 File IRM per transmittal
CC:FM:PM:P Internal Use Miscellaneous Provisions - Searches 31.8.6 29443Z Each
and Seizures 03/2000 File IRM per transmittal
This CCDM pertains to Searches and Sei- Forfeitures - Miscellaneous Matters
zures. CC:F&M:P&M:P Internal Use This CCDM section covers miscellaneous
matters. CC:F&M:P&M:P Internal Use
I-80
IRM
32.1.1 29172Z Each 32.4.2 29179Y Each 33.2.3 29149K Each
Introduction - Jurisdiction Over Privacy Act of 1974 - Solicitation of Labor and Related Matters - Arbitration
Litigation Involving Disclosure Issues SocialSecurity Account Numbers from Procedure for Disciplinary and Contract
This CCDM pertains to the jurisdiction over Expert Witnesses Grievance Matters/Grievability and
litigation involving disclosure issues. This CCDM provides instructions for giving Arbitrabi
CC:FM:PM:P Internal Use the notice required by Section 7 of the Pri- This CCDM pertains to arbitration proce-
vacy Act of 1974 (Pub.L. 93-579) to expert dure for disciplinary and contact grievance
32.2.1 29173K Each witnesses. CC:F&M:P&M:P Internal Use matters/grievability and arbitrability issues.
02/2000 File IRM per transmittal CC:F&M:P&M:P Internal Use
Disclosure, Testimony, and Production
of Documents - Disclosure of Manual 32.4.3 29180Z Each 33.2.4 29151W Each
Material 02/2000 File IRM per transmittal 02/2000 File IRM per transmittal
Privacy Act of 1974 - GSA Notices Under Labor and Related Matters - Unfair Labor
This CCDM pertains to the disclosure of
the Privacy Act of 1974 Practice (ULP) Proceedings
manual material. CC:F&M:P&M:P Internal
The purpose of this CCDM section is to This CCDM pertains to Unfair Labor Prac-
Use
adopt for distribution, as appropriate, the tice (ULP) Proceedings.
32.2.2 29174V Each notices promulgated by the GSA pursuant CC:F&M:P&M:P Internal Use
02/2000 File IRM per transmittal to subsection 3(e)(3) of the Privacy Act of
1974. CC:F&M:P&M:P Internal Use 33.2.5 29152H Each
Disclosure, Testimony, and Production 02/2000 File IRM per transmittal
of Documents - Classification of Law 32.4.4 29181K Each Labor and Related Matters -
Enforcement Manual Material 02/2000 File IRM per transmittal Representation Proceedings
This CCDM covers the classification of law Privacy Act of 1974 - Access, This CCDM pertains to Representation
enforcement manual material. Amendment, Accounting, and Litigation proceedings. CC:F&M:P&M:P Internal
CC:F&M:P&M:P Internal Use This CCDM covers access, amendment, Use
accounting, and litigation.
32.2.3 29175G Each CC:F&M:P&M:P Internal Use 33.2.6 29153S Each
Disclosure, Testimony, and Production 32.5.1 29144H Each Labor and Related Matters - Equal
of Documents - Protection of Classified 02/2000 File IRM per transmittal Employment Opportunity (EEO)
and Confidential Material Freedom of Information Act - Request Proceedings
This CCDM pertains to the protection of and Appeals This CCDM pertains to Equal Employment
classified and confidential material. This CCDM section contains information on Opportunity (EEO) Proceedings.
CC:F&M:P&M:P Internal Use request for access to Chief Counsel docu- CC:F&M:P&M:P Internal Use
ments or an administrative appeal has been
32.2.4 29176R Each filed pursuant to the FOIA. 33.2.7 29154D Each
02/2000 File IRM per transmittal CC:F&M:PM:P Internal Use 02/2000 File IRM per transmittal
Disclosure, Testimony, and Production Labor and Related Matters -
of Documents - Del. Order 156 (Revised), 32.5.2 29145S Each Representation of Management for
Authorization of Testimony or the 02/2000 File IRM per transmittal Agencies Other Than Internal Revenue
Production Freedom of Information Act - Freedom Service and the Office of
This CCDM pertains to the Delegation Or- of Information Act Litigation This CCDM pertains to the representation
der 156 (Revised), authorization of testi- This CCDM contains procedures for Free- of management for agencies other than In-
mony or the production of documents under dom of Information Act litigation. ternal Revenue Service and the Office of
Treasury Regulation 301.90000-1. CC:F&M:PM:P Internal Use Chief Counsel. CC:F&M:P&M:P Internal
Use
CC:F&M:P&M:P Internal Use 32.6.1 29182V Each
32.3.1 29177C Each
02/2000 File IRM per transmittal 33.2.8 29156Z Each
Reporting Court Cases Which Challenge 02/2000 File IRM per transmittal
Treasury Regulations - General Labor and Related Matters - Reports
Availability of Documents under IRC
This CCDM pertains to reporting court This CCDM pertains to reporting require-
6103, 6104, & 6110 - Request for Access cases for Item: 38005T Part (32). ments that apply to labor and related mat-
to Material in the Library Digest Group CC:F&M:P&M:P Internal Use ters. CC:F&M:P&M:P Internal Use
by Other
This pertains to requests for access to ma- 33.2.1 29146D Each 33.2.9 29157K Each
terial in the Library Digest Group by other 02/2000 File IRM per transmittal 02/2000 File IRM per transmittal
federal employees. CC:F&M:P&M:P In- Labor and Related Matters - Labor and Related Matters - Preparation
ternal Use Labor/Management Contract and Review Procedures
Negotiations This CCDM pertains to preparation and re-
32.4.1 29178N Each This CCDM section contains information on view procedures. CC:F&M:P&M:P Inter-
02/2000 File IRM per transmittal adverse action and unacceptable perform- nal Use
Privacy Act of 1974 - General ance cases. CC:FM:PM:P Internal Use
This CCDM provides instructions and guid- 33.2.10 29158V Each
leines for implementing the Privacy Act of 02/2000 File IRM per transmittal
1974 (Pub.L. 93-579) by the Office of Chief 33.2.2 29148Z Each Labor and Related Matters - Processing
Counsel. CC:F&M:P&M:P Internal Use 02/2000 File IRM per transmittal Awards of Attorney's Fees and Litigation
Labor and Related Matters - Adverse Costs Made Against the Internal
Action and Unacceptable Performance Revenue Serv
Cases This CCDM pertains to processing awards
This CCDM pertains to Adverse Action and of Attorney's fees and litigation costs made
Unacceptable Performance Cases. against the Internal Revenue Service.
CC:F&M:P&M:P Internal Use CC:F&M:P&M:P Internal Use
I-81
IRM
33.3.1 29159G Each 33.5.1 29168R Each 34.3.4 29133A Each
Claims, Suits, Inspection and Related Public Contract Law Matters - General Litigation Legal Files - Closing
Matters - Federal Tort Claims Act Procurement and Related Matters General Litigation Case Files
This CCDM pertains to the Federal Tort This CCDM pertains to procurement and This CCDM pertains to general litigation
Claims Act. CC:F&M:P&M:P Internal Use related matters. CC:F&M:P&M:P Internal case files. CC:F&M:P&M:P Internal Use
Use
33.3.2 29160H Each 33.6.1 29169C Each 34.3.5 29135W Each

Claims, Suits, Inspection and Related Administrative Matters - Opening and General Litigation Legal Files - General
Matters - Suits for the Recovery of Closing Procedures Litigation Bulletin Index-Digest System
Monetary Damages Brought Against the This CCDM pertains to closing and opening This CCDM pertains to the general litigation
United States GLS case procedures. bulletin index-digest system.
This CCDM covers suits for the recovery of CC:F&M:P&M:P Internal Use
monetary damages brought against the 34.5.1 29661X Each
United States and/or individual employees 33.6.2 30287J Each
of the Service where the Federal Tort 06/2000 File IRM per transmittal
Offer in Compromise - Authority in
Claims Act does not serve as the sole ju- Administrative Matters - Purpose
Offers in Compromise
risdictional basis. CC:F&M:P&M:P Inter- This section pertains to uniform procedures
This section pertains to offers in compro-
nal Use that identify those issues and cases which mise. CC:FM:PM:P Internal Use
must be brought promptly to the attention
33.3.3 29161S Each of the National Headquarters. 34.5.2 29663T Each
02/2000 File IRM per transmittal CC:GLS Internal Use 04/2000 File IRM per transmittal
Claims, Suits, Inspection and Related Offers in Compromise - Legal Opinion
Matters - Removal of Actions brought in 34.1.1 29128H Each of Counsel I.R.C. Section 7122(b)
State Courts 02/2000 File IRM per transmittal This section of the CCDM pertains to legal
This CCDM pertains to the removal of ac- Introduction - Organization of General opinion of Counsel I.R.C. Section 7122(b).
tions brought in State Courts. Litigation Division CC:F&M:PM:P Internal Use
CC:F&M:P&M:P Internal Use This CCDM section contains information on
the organization of the General Litigation 34.5.3 29664E Each
33.3.4 29162D Each Division and its branches responsibilities. 04/2000 File IRM per transmittal
02/2000 File IRM per transmittal CC:FM:PM:P Internal Use Offers in Compromise - Procedures for
Claims, Suits, Inspections, and Related Processing Offers in Compromise
Matters - Military Personnel and Civilian 34.2.1 29129S Each This section provides information on the
Employees' Claims Act of 1964 02/2000 File IRM per transmittal procedures for processing offers in com-
This CCDM pertains to the Military Person- Coordination of General Litigation promise. CC:F&M:PM:P Internal Use
nel and Civilian Employees' Claims Act of Issues and Cases - Coordination with
1964. CC:F&M:P&M:P Internal Use Other Chief Counsel Functions and 34.5.5 29665P Each
Other Government A 04/2000 File IRM per transmittal
33.3.5 29164Z Each This CCDM provides information on coordi- Offers in Compromise - Miscellaneous
02/2000 File IRM per transmittal nation with other Chief Counsel functions Matters
Claims, Suits, Inspection and Related and other government agencies. This section of the CCDM relates to mis-
Matters - Federal Claims Collection Act, cellaneous matters. CC:F&M:PM:P Inter-
As Amended nal Use
This CCDM covers the Federal Claims 34.3.1 29130T Each
34.6.1 38021T Each
Collection Act, as amended.
CC:F&M:P&M:P Internal Use General Litigation Legal Files - Opening
General Handbook - Case Referral
and Jacketing General Litigation Case
Procedures
33.3.7 29165K Each Files This CCDM contains procedures for trans-
02/2000 File IRM per transmittal This CCDM pertains to opening and jacket- mitting cases to the Department of Justice
Claims, Suits, Inspection and Related ing general litigation case files. and identifies which cases must be sent to
Matters - Inspection Service Matters CC:F&M:P&M:P Internal Use National Office for Prereview. This IRM re-
This CCDM pertains to Inspection of service
places information previously published as
matters. CC:F&M:P&M:P Internal Use 34.3.2 29131E Each
(34)600 within IRM Part (34).
02/2000 File IRM per transmittal CC:F&M:PA Internal Use
33.3.9 29166V Each General Litigation Legal Files - Case
02/2000 File IRM per transmittal Cards and Records 34.7.1 29666A Each
Claims, Suits, Inspection and Related This CCDM pertains to case cards and re- 04/2000 File IRM per transmittal
Matters - Miscellaneous Procedures cords. CC:F&M:P&M:P Internal Use Suits to Collect - General
This CCDM covers miscellaneous proce- This section provides general information
dures. CC:F&M:P&M:P Internal Use 34.3.3 29132P Each for suits to collect. CC:F&M:PM:P Internal
33.4.1 29167G Each General Litigation Legal Files -
02/2000 File IRM per transmittal Processing Incoming Mail/National 34.7.2 29668W Each
Practice Matters and Garnishment - Office Division Docket Room 04/2000 File IRM per transmittal
Practice Before the Internal Revenue This CCDM pertains to processing incoming Suits to Collect - Procedures Applicable
Service mail-National Office Division docket room. to Most Suits to Collect
This CCDM pertains to practice before the CC:F&M:P&M:P Internal Use This section pertains to procedures appli-
Internal Revenue Service. cable to most suits to collect.
CC:F&M:P&M:P Internal Use CC:F&M:PM:P Internal Use
I-82
IRM
34.7.3 32411T Each 34.7.12 29679D Each 34.10.2 27626W Each
Suits to Collect - Suit Letters Suits to Collect - Suits Against Third Bankruptcy Code Cases - Tax
This chapter relays information pertinent to Parties for Withheld Taxes IRC Section Procedures
developing and writing a suit referral letter. 3505, Etc. This CCDM section provides procedures for
CC:PA:CBS Internal Use This section pertains to suits against third Counsel employees handling tax litigation
parties for withheld taxes IRC Section 3505, issues that arise in a bankruptcy case.
34.7.4 29669H Each etc. CC:F&M:PM:P Internal Use CC:F&M:PA Internal Use
Suits to Collect - Reducing the Tax Claim 34.7.13 29680E Each 34.10.3 27627H Each
to Judgment
Suits to Collect - Miscellaneous Acts Bankruptcy Code Cases - Significant
This section pertains to reducing the tax
This section provides information concern- Bankruptcy/Insolvency Case Program
claim to judgement. CC:F&M:PM:P Inter- ing miscellaneous Acts.
nal Use This CCDM section provides guidance for
Counsel employees handling significant
34.7.5 29671T Each 34.7.14 29681P Each bankruptcy/insolvency cases and bank-
04/2000 File IRM per transmittal 04/2000 File IRM per transmittal ruptcy cases involving criminal investi-
Suits to Collect - Foreclosure of the Tax Suits to Collect - Section 6334(e)(1) gations or payment of monetary awards.
Lien Proceedings CC:PA:CBS:2 Internal Use
This section provides information on the fo- This section pertains to Section 6334(e)(1)
reclosure of the tax lien. Proceedings which describe a new judicial 34.11.1 29682A Each
CC:F&M:PM:P Internal Use action added by the Internal Revenue Ser- 04/2000 File IRM per transmittal
vice Restructuring and Reform Act of 1998. General Litigation Operating Procedures
34.7.6 29672E Each In particular, pursuant to I.R.C. Section and Non-Court Actions - Relationship
04/2000 File IRM per transmittal 6334(e)(1), judicial approval is now required with Department of Justice
Suits to Collect - Setting Aside prior to administrative seizure of certain The relationship with the Department of
Fraudulent Conveyance and principal residences. CC:EL:GL:BR1 In- Justice is described in this section.
Establishing Transferee ternal Use CC:F&M:PM:P Internal Use
Information concerning setting aside a
fraudulent conveyance and establishing 34.8.1 38022E Each 34.11.2 29684W Each
transferee is contained in this section of the
Settlement Option Procedures/General General Litigation Operating Procedures
CCDM. CC:F&M:PM:P Internal Use
Litigation Cases - General and Non-Court Actions - Miscellaneous
34.7.7 29673P Each This CCDM contains procedures designed Information About General Litigation
04/2000 File IRM per transmittal to facilitate the settlement of General Liti- Matters
gation cases, commonly referred to as the Miscellaneous information about general li-
Suits to Collect - Enforcing the Levy
"Settlement Option Procedure" (SOP). This tigation matters is described in this section.
Information concerning enforcing the levy is
IRM replaces text previously published as CC:F&M:PM:P Internal Use
provided in this section. (34)800 in IRM Part (34).
CC:F&M:PM:P Internal Use CC:F&M:PF Internal Use 34.11.3 29685H Each
34.7.8 29674A Each 34.9.1 38026W Each General Litigation Operating Procedures
04/2000 File IRM per transmittal 03/1999 File IRM per transmittal and Non-Court Actions - Cases on
Suits to Collect - Actions Under 28 Non-Bankruptcy Insolvencies - Appeal
U.S.C. Section 2410 Introduction This section pertains to cases on appeal.
This section provides information on actions This CCDM section sets forth general pro- CC:F&M:PM:P Internal Use
under 28 U.S.C. Section 2410. cedures and informationfor handling cases
CC:F&M:PM:P Internal Use that involve collection of federal taxes in 34.11.4 29686S Each
non-bankruptcy insolvency procedings. 04/2000 File IRM per transmittal
34.7.9 29676W Each CC:F&M:PA Internal Use General Litigation Operating Procedures
04/2000 File IRM per transmittal and Non-Court Actions - Advisory
Suits to Collect - Intervention 34.9.4 38027H Each
Opinions
Intervention informtion is provided in this 03/1999 File IRM per transmittal
Advisory opinions are covered in this CCDM
section of the CCDM. CC:F&M:PM:P In- Non-Bankruptcy Insolvencies -
Non-Bankruptcy Insolvency Proceedings section. CC:F&M:PM:P Internal Use
ternal Use
This CCDM section sets forth specific pro-
cedures and information for non-bankruptcy
34.11.5 29687D Each
04/2000 File IRM per transmittal insolvencies, such as receiverships, as-
General Litigation Operations
Suits to Collect - Erroneuos Refunds signments for the benefit of creditors, cor-
porate dissolutions, etc. Procedures and Non-Court Actions -
This section pertains to erroneous refunds. Other Non-Court Actions
CC:F&M:PA Internal Use
CC:F&M:PM:P Internal Use Other non-court actions is described in this
34.10.1 27624A Each section of the CCDM. CC:F&M:PM:P In-
34.7.11 29678S Each ternal Use
Bankruptcy Code Cases - General
Suits to Collect - Establishing Fiduciary Information and Procedures 34.11.6 29612C Each
Liability Under 31 U.S.C. Section 3713 This CCDM section covers general infor- 08/2000 File IRM per transmittal
This section provides information on estab- mation and procedures for Counsel em- General Litigation Operating Procedures
lishing fiduciary liability under 31 U.S.C. ployees on Bankruptcy Code cases, and Non-Court Actions - Third Party
Section 3713. CC:F&M:PM:P Internal including tax claims in bankruptcy, referrals Contact Procedures
Use to the Department of Justice, and adverse This new CCDM section provides guidance
decisions from Bankruptcy Judges. with third party procedures.
CC:F&M:PA Internal Use CC::PA:CBS:3 Internal Use
I-83
IRM
34.12.1 29689Z Each 34.12.10 29701W Each 35.1.5 29818S Each
Miscellaneous Court Proceedings - Miscellaneous Court Proceedings - Introduction - Court's Notation on
Procedures Applicable to Miscellaneous Procedures in False Withholding Served Documents
Court Proceedings Statement Cases Under Section 6682 This CCDM section contains information on
Procedures applicable to miscellaneous Proedures in false withholding statement Court's Notation on Served Documents.
court proceedings are described in this cases under Section 6682 are covered in CC:FM:PM:P Internal Use
section. CC:F&M:PM:P Internal Use this section of the CCDM.
CC:F&M:PM:P Internal Use 35.1.6 29819D Each
04/2000 File IRM per transmittal 34.13.1 29702H Each Introduction - Small Tax Case Procedure
Miscellaneous Court Proceedings - 04/2000 File IRM per transmittal This CCDM contains information on small
Injunctions Privacy Act of 1974 - Preparation of tax case procedure. CC:FM:PM:P Inter-
This section pertains to summons actions. Forms 5466 in Accounting for Disclosure nal Use
CC:F&M:PM:P Internal Use to Department of Justice and Other
35.1.7 29820E Each
Government D
Information pertaining to preparation of Introduction - Declaratory Judgement
04/2000 File IRM per transmittal Forms 5466 in accounting for disclosure to
Miscellaneous Court Proceedings - and Section 6110 Cases
Department of Justice and other govern- This CCDM contains information on declar-
Summons Actions
ment departments in general litigation atory judgement and section 6110 cases.
This section pertains to summons actions.
cases is provided in this section. CC:FM:PM:P Internal Use
34.12.4 29693H Each 35.1.8 29821P Each
07/2000 File IRM per transmittal Introduction - Trial Terms
Miscellaneous Court Proceedings - Civil
Special Assistant United States Attorney This CCDM contains information on trial
Actions by Persons Other than
Program - General terms. CC:FM:PM:P Internal Use
Taxpayers (I.R.C. Section 7426)
This section pertains to the Special Assist-
Civil actions by persons other than taxpay-
ers (I.R.C. Section 7426) is covered in this
ant United States Attorney Program. 35.1.9 29822A Each
section of the CCDM. CC:F&M:PM:P In-
Introduction - Trial Sessions
ternal Use 34.15.1 38023P Each This CCDM section contains information on
02/1999 File IRM per transmittal trial sessions. CC:FM:PM:P Internal Use
34.12.5 29694S Each
GLCATS - GLCATS
Miscellaneous Court Proceedings - Tort This CCDM covers changes made to the
General Litigation - Counsel Automated 35.1.10 29824W Each
Suits and Other Non-Tax Suits 05/2000 File IRM per transmittal
This CCDM section covers tort suits and Tracking System. This information was
previously published as (34)(15)10 in IRM Introduction - Trial Calendars
other non-tax suits. CC:FM:PM:P Internal This CCDM section contains information on
Use Part (34). CC:F&M:PF Internal Use
trial calendars. CC:FM:PM:P Internal Use
34.12.6 29695D Each 35.1.1 29814A Each
Introduction - Role of a Chief Counsel 35.1.11 29825H Each
Miscellaneous Court Proceedings - 05/2000 File IRM per transmittal
Interference with Levy Attorney
This CCDM deals with role of a Chief Introduction - Continuance from Trial
Information pertaining to interference with Calendars
levy is provided in this section. Counsel attorney. CC:PA:APJP Internal
This CCDM section contains information on
CC:F&M:PM:P Internal Use Use
continuance from trial calendars.
35.1.2 29816W Each CC:FM:PM:P Internal Use
34.12.7 29697Z Each
Introduction - U.S. Tax Court
35.1.12 29826S Each
Miscellaneous Court Proceedings - 05/2000 File IRM per transmittal
Other Court Proceedings Jurisdiction
Introduction - Motions Sessions
Information pertaining to other court pro- This CCDM contains information on U.S. This CCDM section contains information on
ceedings is provided in this section. Tax Court Jurisdiction. CC:FM:PM:P In- motions sessions. CC:FM:PM:P Internal
CC:F&M:PM:P Internal Use ternal Use Use
34.12.8 29698K Each 35.1.3 29817H Each 35.1.13 29827D Each
Miscellaneous Court Proceedings - Tort Introduction - Tax Court Terms and Introduction - Listing of Counsel for
Suits and Other Non-Tax Suits Definitions Respondent in Tax Court Opinions
Information pertaining to tort suits and other This CCDM contains information on tax This CCDM section contains information on
non-tax suits is provided in this section. court terms and definitions. listing of Counsel for respondent in tax court
CC:F&M:PM:P Internal Use CC:FM:PM:P Internal Use opinions. CC:FM:PM:P Internal Use
34.12.9 29699V Each 35.1.4 29830A Each 35.1.14 29829Z Each

Miscellaneous Court Proceedings - Tax Introduction - Service and Filing of Introduction - Special Functions of the
Return Preparer Litigation Documents Procedural Branch
This CCDM covers information on tax return This CCDM contains information on service This CCDM deals with Special Functions
preparer litigation. CC:EL:GL:BR2 Inter- and filing of documents. CC:FM:PM:P In- of the Procedural Branch.
nal Use ternal Use CC:FM:PM:P Internal Use
I-84
IRM
35.2.1 29833H Each 35.2.10 29838K Each 35.3.5 29847V Each
Nondocketed Cases - Legal Advice in Nondocketed Cases - Determination by Coordination - Answers in Cases Having
General District Directors Criminal Aspects
This CCDM contains information on legal This CCDM section contains information on This CCDM covers answers in cases having
advice in general. CC:PA:APJP Internal determination by district director. criminal aspects. CC:FM:PM:P Internal
Use CC:FM:PM:P Internal Use Use
35.2.2 29783M Each 35.2.11 29839V Each 35.3.6 29848G Each

Nondocketed Cases - Terminations and
Nondocketed Cases - Elimination of Jeopardy Assessments Coordination - Tax Court Cases at Issue
Fraud Penalty and Reduction of Criminal This CCDM section contains information on This CCDM covers tax court cases at issue.
Income terminations and jeopardy assessments. CC:FM:PM:P Internal Use
This CCDM section contains information on CC:FM:PM:P Internal Use
elimination of fraud penalty and reduction 35.3.8 29849R Each
of criminal income. CC:FM:PM:P Internal 35.2.12 29840W Each 05/2000 File IRM per transmittal
Use 05/2000 File IRM per transmittal Coordination - United States Attorneys
Nondocketed Cases - Anticipated This CCDM covers United States attorneys.
35.2.3 29784X Each Collection Problems CC:FM:PM:P Internal Use
05/2000 File IRM per transmittal This CCDM section contains information on
Nondocketed Cases - Deficiency Notices anticipated collection problems. 35.3.9 29850S Each
This CCDM section contains information on CC:FM:PM:P Internal Use 05/2000 File IRM per transmittal
deficiency notices. CC:FM:PM:P Internal Coordination - Coordination of Tax Court
Use 35.2.13 29841H Each and Refund Cases
08/2000 File IRM per transmittal This CCDM covers coordination of tax court
35.2.4 29480C Each Nondocketed Cases - Service Center and refund cases. CC:FM:PM:P Internal
05/2000 File IRM per transmittal Advice Procedures
Use
This CCDM section contains information on
Nondocketed Cases - Compliance with
Service Center Advice Procedures. 35.3.10 29851D Each
7521 Notices to Taxpayers
This CCDM section contains information on 05/2000 File IRM per transmittal
compliance with section 7521 notices to 35.2.14 30678C Each Coordination - Coordination of Tax
taxpayers. CC:FM:PM:P Internal Use 08/2000 File IRM per transmittal Litigation and General Litigation Cases
Nondocketed Cases - Third Party This CCDM covers coordination of tax liti-
35.2.5 29481N Each Contact Procedures gation and general litigation cases.
05/2000 File IRM per transmittal This section of the CCDM is new and per- CC:FM:PM:P Internal Use
Nondocketed Cases - Employee Plan tains to third paty procedures.
Final Determination Letters CC:PA:CBS:3 Internal Use 35.3.11 29853Z Each
employee plan final determination letters. 35.2.15 30283R Each Coordination - Coordination of
CC:FM:PM:P Internal Use 06/2000 File IRM per transmittal Employee Benefit Cases
Nondocketed Cases - Claims for Relief The coordination section provides guid-
35.2.6 29490Y Each From Joint and Several Liability ance, policy and procedure for the coordi-
05/2000 File IRM per transmittal This section of the CCDM pertains to claims nation of employee benefit cases.
Nondocketed Cases - Exempt for relief from joint and several liability - CC:TEGE:EOEG:ET Internal Use
Organizations Final Determination section 6015(b). CC:DOM:FS Internal
Letters and Final Ruling Letters Use 35.3.12 29854K Each
35.3.1 29842S Each
exempt organizations final determination 05/2000 File IRM per transmittal Coordination - Coordination, Handling,
letters and final ruling letters. Coordination - Guidelines for and Control of Tax Shelter Cases
CC:FM:PM:P Internal Use Coordination This CCDM covers coordination, handling,
This CCDM covers guidelines for coordi- and control of tax shelter cases.
35.2.7 29834S Each nation. CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
Nondocketed Cases - Advice to Appeals 35.3.2 29843D Each 35.3.13 29997C Each
and District Director 05/2000 File IRM per transmittal 05/2000 File IRM per transmittal
This CCDM section contains information on Coordination - Related Cases Defined Coordination - Windfall Profit Tax Cases
advice to appeals and district director. This CCDM covers related cases defined. This CCDM deals with windfall profit tax
CC:DOM:FS Internal Use CC:FM:PM:P Internal Use cases. CC:FM:PM:P Internal Use
35.2.8 29835D Each 35.3.3 29845Z Each 35.3.14 29855V Each

Nondocketed Cases - Disclosure Cases Coordination - Coordination of Tax Court Coordination - Designation for Litigation
This CCDM contains information on disclo- and Criminal Cases Procedures
This CCDM covers coordination of tax court
sure cases. CC:FM:PM:P Internal Use This CCDM covers designation for litigation
and criminal cases. CC:FM:PM:P Internal
Use procedures. CC:FM:PM:P Internal Use
35.2.9 29837Z Each 35.3.4 29846K Each

05/2000 File IRM per transmittal 05/2000 File IRM per transmittal 35.3.15 29856G Each
Nondocketed Cases - Determination by Coordination - Statutory Notices in 05/2000 File IRM per transmittal
Appeals Cases Having Criminal Aspects Coordination - Industry Specialization
This CCDM section contains information on This CCDM covers statutory notices in Program
determination by appeals. cases having criminal aspects. This CCDM covers industry specialization
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use program. CC:FM:PM:P Internal Use
I-85
IRM
35.3.16 29998N Each 35.4.4 29881R Each 35.4.14 29901Y Each
Coordination - Market Segment Motions and Answers - Designation of Motions and Answers - Motions
Specialization Place Trial Pertaining to Calendared Cases
This CCDM deals with market segment This CCDM deals with Designation of Place This CCDM deals with Motions to Calen-
specialization. CC:FM:PM:P Internal Use of Trial. CC:FM:PM:P Internal Use dared Cases. CC:FM:PM:P Internal Use
35.4.5 29882C Each

35.3.17 29999Y Each 05/2000 File IRM per transmittal 35.4.15 29902J Each
05/2000 File IRM per transmittal Motions and Answers - Employee Plan 05/2000 File IRM per transmittal
Coordination - Voluntary Binding Declaratory Judgement Cases Motions and Answers - Motions
Arbitration This CCDM deals with Employee Plan De- Pertaining to Opinions and Decisions
This CCDM covers voluntary binding arbi- claratory Judgement Cases. THis CCDM deals with Motions Pertaining
tration. CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use to Opinions and Decisions.
35.3.18 30001Z Each 35.4.6 29883N Each
08/2000 File IRM per transmittal 05/2000 File IRM per transmittal 35.4.16 29903U Each
Motions and Answers - Exempt 05/2000 File IRM per transmittal
Coordination - Coordination and
Organization Declaratory Judgement Motions and Answers - Miscellaneous
Reconciliation of National Office Advice
Cases Motions
This CCDM covers coordination and recon-
This CCDM deals with Exempt Organization This CCDM deals with Misscellaneous Mo-
ciliation of National Office advice. tions. CC:FM:PM:P Internal Use
CC:DOM:FS Internal Use Declaratory Judgement Cases.
35.4.17 29904F Each
35.3.19 29857R Each 05/2000 File IRM per transmittal
05/2000 File IRM per transmittal Motions and Answers - Decisions
Coordination - Large Case Coordination Without Trial
Procedures Motions and Answers - Disclosure
Actions This CCDM deals with Decision Without
This CCDM covers large case coordination Trial. CC:FM:PM:P Internal Use
procedures. CC:FM:PM:P Internal Use This CCDM deals with Diclosure Actions.
35.4.18 29905Q Each
35.4.8 29885J Each 05/2000 File IRM per transmittal
35.3.20 30002K Each Motions and Answers - Form of Answers
05/2000 File IRM per transmittal This CCDM deals with Form of Answers.
Motions and Answers - Bankruptcy
Coordination - Mediation CC:FM:PM:P Internal Use
Cases
This CCDM covers mediation.
This CCDM deals with Bankrupty Cases. 35.4.19 29906B Each
CC:DOM:FS Internal Use 05/2000 File IRM per transmittal
35.3.21 29858C Each
35.4.9 29886U Each
Motions and Answers - General
05/2000 File IRM per transmittal Requirements for Answer
Coordination - Coordination with This CCDM deals with General Requir-
Motions and Answers - Motions
Financial Management Service ments for Answer. CC:FM:PM:P Internal
Practices Use
This CCDM covers coordination with finan- This CCDM deals with Motion Practices.
cial management service. CC:PA:APJP Internal Use
CC:FM:PM:P Internal Use 35.4.20 29907M Each
35.4.10 29887F Each Motions and Answers - Response to
35.3.22 30284C Each 05/2000 File IRM per transmittal
06/2000 File IRM per transmittal Petitioner's Allegations
Motions and Answers - Grievances, This CCDM deals with Response to
Coordination - Internal Use Computer Grievance Appeals, and Procedures
Software Research Credit Cases Petitioner's Allegations. CC:FM:PM:P In-
This CCDM deals with Grievance Ap- ternal Use
Internal use computer software research peals,and Procedures. CC:FM:PM:P In-
credit cases is covered in this section. ternal Use
35.4.21 29908X Each
35.4.11 29888Q Each Motions and Answers - Affirmative
35.4.1 29878U Each 08/2000 File IRM per transmittal Allegations in General
05/2000 File IRM per transmittal Motions and Answers - Jurisdictional This CCDM section deals with affirmative
Motions and Answers - Initial Analysis Motions allegations in general. CC:FM:PM:P In-
of New Case This CCDM deals with jurisdictional mo- ternal Use
This CCDM with role Intitial Analysts of New tions. CC:FM:PM:P Internal Use
Case. CC:FM:PM:P Internal Use 35.4.22 29910J Each
35.4.12 29889B Each 05/2000 File IRM per transmittal
35.4.2 29879F Each 05/2000 File IRM per transmittal Motions and Answers - Affirmative
05/2000 File IRM per transmittal Motions and Answers - Motions Allegations to Sustain Fraud
Motions and Answers - Imperfect Pertaining to Pleadings This CCDM deals with Affirmative Allega-
Petitions This CDDM deals with Motions Pertaining tions to Sustain Fraud. CC:FM:PM:P In-
This CCDM deals with Imperfect Petitions. to Pleadings. CC:FM:PM:P Internal Use ternal Use
35.4.23 29911U Each
35.4.3 29880G Each 35.4.13 29890C Each 05/2000 File IRM per transmittal
05/2000 File IRM per transmittal 05/2000 Use/Issue Prev Issue First Motions and Answers - Transferee and
Motions and Answers - Jeopardy Motions and Answers - Joinder of Party Fiduciary Liability
Assessment Cases Petitioners This CCDM deals with Transferee and Fi-
This CCDM deals with Jeopardy Assesment This CCDM deals with Joinder of Party duciary Liability. CC:FM:PM:P Internal
Cases. CC:FM:PM:P Internal Use Petitioners. CC:FM:PM:P Internal Use Use
I-86
IRM
35.4.24 29912F Each 35.5.4 38056K Each 35.5.12 38064K Each
Motions and Answers - Matters of Trial Preparation - Technical and Expert Trial Preparation - Pretrial Discovery
Interest in Section 531 Cases Assistance, Sources of Information This CCDM section discusses the policy,
This CCDM deals with Matters of Interest in This CCDM section covers various types of purposes, and procedures for using pretrial
Section 531 Cases. CC:FM:PM:P Internal technical and expert assistance and how discovery in Tax Court cases.
Use this assistance can be obtained. CC:F&M:PA Internal Use
CC:F&M:PA Internal Use
35.4.25 29913Q Each 35.5.13 38065V Each
04/1999 File IRM per transmittal Trial Preparation - Defenses Against
Motions and Answers - Answers in
Trial Preparation - Test Cases Notice to Discovery
DeclaraTORY Judgment Cases (Other National Office This CCDM section covers where a discov-
than I.R.C. 7478 Cases) This CCDM section discusses test cases ery request is directed to a party or the
This CCDM deals with Answers in Declara- and why it is important to advise the Na- party's duly authorized agent in accordance
tory Judgment Cases (Other than I.R.c. tional Office of such cases. with the court's rules. It may not be resisted
Section 7478 Cases) CC:FM:PM:P Inter- CC:F&M:PA Internal Use on the grounds that the information sought
nal Use would not be admissible in evidence if such
35.5.6 38058G Each information might reasonably lead to the
35.4.26 29914B Each 04/1999 File IRM per transmittal discovery of admissible evidence.
05/2000 File IRM per transmittal Trial Preparation - Exhibits CC:DOM Internal Use
Motions and Answers - Protest This CCDM section discusses exhibits and
Cases-Summary Procedures To other documents to be introduced in evi- 35.5.14 38066G Each
Efficiently Dispose of Cases dence during the trial of Tax Court cases. 04/1999 File IRM per transmittal
This CCDM deals with Protest Cases Sum- CC:F&M:PA Internal Use Trial Preparation - Discovery of a Party's
mary Procedures to Efficiently Dispose of Statement
Cases. CC:FM:PM:P Internal Use
35.5.7 38059R Each This CCDM section discusses situations in
04/1999 File IRM per transmittal which a party may obtain copies of relevant
35.4.27 30285N Each Trial Preparation - Subpoenas, Notice to
statements made by that party during trial
Produce
06/2000 File IRM per transmittal preparation of Tax Court cases.
This CCDM section discusses the issuance
Motions and Answers - Application of CC:F&M:PA Internal Use
of subpoenas and Notices to Produce in the
Failure to Pay Addition to Tax to Returns trial preparation phase of Tax Court cases.
Prepared Under I.R.C. 6020(b) 35.5.15 38067R Each
CC:F&M:PA Internal Use 04/1999 File IRM per transmittal
This section provides Counsel attorneys
Trial Preparation - Expert Witness
guidance for issues resulting from the re- 35.5.8 38060S Each
This CCDM section covers situations in
cent enactmant of section 6651(g) providing 04/1999 File IRM per transmittal
which an expert witness' identity, qualifica-
for the application of the section 6651(a)(2) Trial Preparation - Statutory Notice,
tions, and testimony are subject to discov-
failure to pay addition to tax returns pre- Transcript of Account, Limitation Period
This CCDM section covers the need to ob- ery and situations in which impeachment
pared pursuant to section 6020(b). materials may be exempted from discovery
CC:DOM:FS Internal Use tain statutory notices and transcripts of ac-
count and the need to consider statutes of in Tax Court cases. CC:F&M:PA Internal
limitations issues during trial preparation of Use
35.5.1 38053D Each
04/1999 File IRM per transmittal Tax Court cases. CC:F&M:PA Internal
Use
35.5.16 38068C Each
Trial Preparation - Preliminary 04/1999 File IRM per transmittal
Considerations Trial Preparation - Coordination of
This CCDM secdtion covers preliminary
35.5.9 38061D Each
04/1999 File IRM per transmittal Request for Discovery or Admissions in
considerations, such as case development, Trial Preparation - Review of Testimony cases Having Related Criminal Aspects
burden of proof, pretrial orders, ethical and Evidence This CCDM section covers potential impli-
considerations, and special problems in in- This CCDM section covers preparation of cations of requests for discovery in Tax
nocent spouse cases, necessary in the trial witnesses for giving testimony, preparation Court cases having related criminal aspects
preparation phase of Tax Court cases. for expert testimony, the need to establish and how such request should be handled.
CC:F&M:PA Internal Use venue factors, and guidance concerning CC:F&M:PA Internal Use
allegations of illegally obtained evidence
35.5.2 38054O Each during trial preparation of Tax Court cases. 35.5.17 38069N Each
08/2000 File IRM per transmittal CC:F&M:PA Internal Use 04/1999 File IRM per transmittal
Trial Preparation - Documentary Trial Preparation - Disclosure
Materials and Services in General 35.5.10 38062O Each This CCDM section covers the procedures
This CCDM section covers the requisition 04/1999 File IRM per transmittal to be followed upon receipt of request or
and/or certification of documents, testi- Trial Preparation - Depositions to demands for disclosure of official records
Perpetuate Evidence or information through the use of discovery
mony, and services as needed during the
This CCDM section discusses consider- request and request for admissions.
trial preparation phase of Tax Court cases.
ations surrounding the use of depositions to CC:F&M:PA Internal Use
perpetuate testimony and the procedures
for taking and using depositions during trial 35.5.18 38070O Each
35.5.3 38055Z Each 04/1999 File IRM per transmittal
04/1999 File IRM per transmittal preparation and at the trial of Tax Court
cases. CC:F&M:PA Internal Use Trial Preparation - Supplementation and
Trial Preparation - Assistance of Agents Changes of Responses
This CCDM section covers obtaining the 35.5.11 38063Z Each This CCDM section discusses the circum-
assistance of revenue agents or special 04/1999 File IRM per transmittal stances during trial preparation that require
agents, expenses of agents, and the em- Trial Preparation - Trial Brief the supplementation of discovery responses
ployment of former agents during trial pre- This CCDM section covers the purpose and based on information acquired after the ori-
paration of Tax Court cases. contents of trial briefs used in Tax Court ginal responses were provided.
CC:F&M:PA Internal Use cases. CC:F&M:PA Internal Use CC:F&M:PA Internal Use
I-87
IRM
35.5.19 38071Z Each 35.7.2 30004G Each 35.8.7 29872G Each
Trial Preparation - Protective Orders Stipulation of Facts - Stipulation of Facts Settlements and Other Procedures -
This CCDM section covers situations during Conference Settlement of Declaratory Judgment
the trial preparation phase of Tax Court This CCDM covers stipulation of facts con- Cases
cases that may require the filing of motions ference. CC:FM:PM:P Internal Use This CCDM deals with Settlement of De-
for protective orders or alternatives in re- claratory Judgment Cases.
sponse to objectionable discovery request. 35.7.3 30005R Each CC:FM:PM:P Internal Use
CC:F&M:PA Internal Use 05/2000 File IRM per transmittal
Stipulation of Facts - Form of Stipulation 35.8.8 29873R Each
35.5.20 38072K Each This CCDM provides form of stipulation. 05/2000 File IRM per transmittal
04/1999 File IRM per transmittal CC:FM:PM:P Internal Use Settlements and Other Procedures - Role
Trial Preparation - Admissions of Judges in Settlement Negotiations
This CCDM section covers various aspects 35.7.4 30006C Each This CCDM deals with Role of Judges in
of request for admissions during trial prep- 05/2000 File IRM per transmittal Settlement Negotations. CC:FM:PM:P In-
aration, including the prudent use of ad- Stipulation of Facts - Preparing the ternal Use
missions, preparations of admissions, and Stipulation
responses to admissions. This CCDM covers preparing the stipu- 35.8.9 29874C Each
CC:F&M:PA Internal Use lation. CC:FM:PM:P Internal Use 05/2000 File IRM per transmittal
Settlements and Other Procedures -
35.5.21 38073V Each 35.7.5 30008Y Each Affirmative Issues
08/2000 File IRM per transmittal 05/2000 File IRM per transmittal This CCDM deals with Affirmative Issues.
Trial Preparation - Enforcement Actions Stipulation of Facts - Declaratory CC:FM:PM:P Internal Use
and Sanctions Judgement Cases
This CCDM section discusses situations This CCDM covers declaratory judgement 35.8.10 29875N Each
during trial preparation that require discov- cases. CC:FM:PM:P Internal Use 05/2000 Special Handling/See Remarks
ery enforcement actions and the seeking of Settlements and Other Procedures -
sanctions as a result of the failure to comply 35.8.1 29867N Each Coordination of Tax Court and Related
with discovery, including issues regarding 05/2000 File IRM per transmittal Cases
petitioners who are fugitives from justice. Settlements and Other Procedures - This CCDM deals with Coordination of Tax
CC:DOM:FS:PROC Internal Use Processing Tax Court cases Court and Related Issues.
This CCDM deals with Processing Tax CC:FM:PM:P Internal Use
35.5.22 38074G Each Court Cases. CC:FM:PM:P Internal Use
Trial Preparation - Tax Court Reporting 05/2000 File IRM per transmittal
Procedures for Potentially Dangerous 35.8.2 29868Y Each Settlements and Other Procedures -
Taxpayers 08/2000 File IRM per transmittal Joint Committee Cases
This CCDM section provides only a refer- Settlements and Other Procedures - This CCDM deals with Joint Committee
ence to CCDM (35)930 for Tax Court Re- Appeals Settlements Cases. CC:FM:PM:P Internal Use
porting Procedures for Potentially This section pertains to appeals settlements
Dangerous Taxpayers. CC:F&M:PA In-
and procedures. CC:DOM:FS Internal
35.8.12 29877J Each
Use Settlements and Other Procedures -
35.6.1 29863V Each
35.8.3 29869J Each
Litigation and Settlement Policy
05/2000 File IRM per transmittal This CCDM deals with Litigations and Set-
Subpoenas and Witnesses - Subpoenas tlement Policy. CC:DOM:FS Internal Use
Settlements and Other Procedures -
This CCDM covers subpoenas.
Appeals Referrals to Counsel
This CCDM deals with Appeals Referrals to 35.9.1 30010K Each
35.6.2 29864G Each Counsel. CC:FM:PM:P Internal Use 05/2000 File IRM per transmittal
05/2000 File IRM per transmittal Court Sessions - Calendar Calls
Subpoenas and Witnesses - Witness 35.8.4 29870K Each This CCDM covers Calendar Calls.
Fees and Expenses 05/2000 File IRM per transmittal CC:FM:PM:P Internal Use
This CCDM covers witness fees and ex- Settlements and Other Procedures -
penses. CC:FM:PM:P Internal Use Settlements and Other Procedures 35.9.2 30011V Each
This CCDM deals with Settlements and 05/2000 File IRM per transmittal
35.6.3 29865R Each Other Proccedure. CC:FM:PM:P Internal Court Sessions - Trial of the Case
05/2000 File IRM per transmittal Use This CCDM deals with Rule 155 Computa-
Subpoenas and Witnesses - Advance tion Preparation. CC:FM:PM:P Internal
Payment of Witness Fees and Mileage 35.8.5 29871V Each Use
This CCDM covers subpoenas and wit- 08/2000 File IRM per transmittal
nesses. CC:FM:PM:P Internal Use Settlements and Other Procedures - 35.9.3 30012G Each
Processing Small Tax Cases and Other 05/2000 File IRM per transmittal
35.6.5 29866C Each Small Cases Court Sessions - Tax Court Reporting
05/2000 File IRM per transmittal This CCDM deals with processing small tax Procedures for Potentially Dangerous
Subpoenas and Witnesses - cases and other small cases. Taxpayers
Miscellaneous CC:DOM:FS Internal Use This CCDM provides tax court reporting
This CCDM covers miscellaneous informa- procedures for potentially dangerous tax-
tion. CC:FM:PM:P Internal Use 35.8.6 30009J Each payers. CC:FM:PM:P Internal Use
35.7.1 30003V Each Settlements and Other Procedures - 35.10.1 30013R Each
05/2000 File IRM per transmittal Cases Set for Washington, D.C., 05/2000 File IRM per transmittal
Stipulation of Facts - The Procedure in Sessions Decisions and Dismissals - General
the Tax Court This CCDM covers cases set for Washing- Requirements
This CCDM covers the procedure in tax ton, D.C. sessions. CC:FM:PM:P Internal This CCDM covers general requirements.
court. CC:FM:PM:P Internal Use Use CC:FM:PM:P Internal Use
I-88
IRM
35.10.2 30014C Each 35.10.12 30024Y Each 35.12.2 30036Q Each
Decisions and Dismissals - Transcript Decisions and Dismissals - Contested Actions and Decision - Issues on Which
of Account Rule 155 Computations Actions on Decision are to be Prepared
This CCDM provides a transcript of ac- This CCDM covers contested rule 155 This CCDM covers issues on which actions
count. CC:FM:PM:P Internal Use on decision are prepared.
computations. CC:FM:PM:P Internal Use
35.10.3 30015N Each
05/2000 File IRM per transmittal 35.12.3 30037B Each
Decisions and Dismissals - Special 35.10.13 30025J Each 05/2000 File IRM per transmittal
Problems of Assessment and Payment 05/2000 File IRM per transmittal Actions and Decision - Legislative
This CCDM covers special problems of as- Decisions and Dismissals - Consolidated Suggestions and Recommendations for
sessment and payment. CC:FM:PM:P In- Cases Changes in Regulations or Rulings
ternal Use This CCDM covers consolidated cases. This CCDM covers legislative suggestions
CC:FM:PM:P Internal Use and recommendations for changes in regu-
35.10.4 30016Y Each lations of rulings. CC:FM:PM:P Internal
05/2000 File IRM per transmittal 35.11.1 30026U Each Use
Decisions and Dismissals - 05/2000 File IRM per transmittal
Overpayments Briefs - When Required 35.12.4 30038M Each
This CCDM deals with overpayments. 06/2000 File IRM per transmittal
This CCDM provides briefs-when required.
CC:FM:PM:P Internal Use Actions and Decision - Preparation and
CC:FM:PM:P Internal Use Format for AOD
35.10.5 30017J Each This CCDM covers preparation and format
05/2000 File IRM per transmittal 35.11.2 30027F Each for AOD. CC:DOM:FS Internal Use
Decisions and Dismissals - Transferee 05/2000 File IRM per transmittal
and Fiduciary Liability Cases Briefs - Types of Briefs 35.12.5 30039X Each
This CCDM covers transferee and fudiciary This CCDM covers types of briefs. 05/2000 File IRM per transmittal
liability cases. CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use Actions and Decision - Review and
Approval of Actions in the National
35.11.3 30028Q Each Office
35.10.6 30018U Each 05/2000 File IRM per transmittal This CCDM covers review and approval of
05/2000 File IRM per transmittal Briefs - Form and Contents Brief actions in the national office.
Decisions and Dismissals - This CCDM covers form and contents of CC:FM:PM:P Internal Use
Miscellaneous Problems
brief. CC:FM:PM:P Internal Use
This CCDM covers miscellaneous prob- 35.12.6 30040Y Each
lems. CC:FM:PM:P Internal Use 08/2000 File IRM per transmittal
35.11.4 30029B Each
Actions and Decision - Notification to
35.10.7 30019F Each 05/2000 File IRM per transmittal Service Personnel and to the Public
05/2000 File IRM per transmittal Briefs - Reply Brief This CCDM covers notification to service
Decisions and Dismissals - Settlement This CCDM covers reply brief. personnel and to the public.
Documents Preparation CC:FM:PM:P Internal Use CC:DOM:FS Internal Use
This CCDM provides settlement documents
preparation. CC:FM:PM:P Internal Use 35.11.5 30031N Each 35.12.7 30041J Each
Briefs - Special Trial Judge Cases Actions and Decision - Reconsideration
35.10.8 30020G Each This CCDM deals with special trial judge of Actions
05/2000 File IRM per transmittal This CCDM covers reconsideration of ac-
cases. CC:FM:PM:P Internal Use
Decisions and Dismissals - Settlement tions. CC:FM:PM:P Internal Use
Documents in Cases Having Other 35.11.6 30032Y Each
Aspects
35.13.1 30044Q Each
This CCDM covers settlement documents 05/2000 File IRM per transmittal
in cases having other aspects. Briefs - Supplemental Briefs Actions Following Tax Court's Opinion
CC:FM:PM:P Internal Use This CCDM provides supplemental briefs. and Decision - Purpose and Scope
CC:FM:PM:P Internal Use This CCDM covers purpose and scope.
35.10.9 30021R Each CC:FM:PM:P Internal Use
Decisions and Dismissals - Processing 08/2000 File IRM per transmittal 35.13.2 30045B Each
Settlement Documents Briefs - Preparation of Briefs 08/2000 File IRM per transmittal
This CCDM provides processing settlement This CCDM covers preparation of briefs. Actions Following Tax Court's Opinion
documents. CC:FM:PM:P Internal Use CC:DOM:FS Internal Use and Decision - Appeal of Tax Court
Cases
35.11.8 30033J Each This CCDM covers appeal of tax court
35.10.10 30022C Each 05/2000 File IRM per transmittal cases. CC:DOM:FS Internal Use
Briefs - Review of Briefs in the National
Decisions and Dismissals - Rule 155 35.13.3 30046M Each
Computation Preparation Office 05/2000 File IRM per transmittal
This CCDM covers Rule 155 computation This CCDM provides a review of briefs in Actions Following Tax Court's Opinion
preparation. CC:FM:PM:P Internal Use the national office. CC:FM:PM:P Internal and Decision - Taxpayer Appeals
Use This CCDM covers taxpayer appeals.
35.10.11 30023N Each 35.12.1 30035F Each
05/2000 File IRM per transmittal 05/2000 File IRM per transmittal 35.13.4 30047X Each
Decisions and Dismissals - Review and Actions and Decision - Purpose of 05/2000 File IRM per transmittal
Filing of Rule 155 Computation Actions on Decision Actions Following Tax Court's Opinion
This CCDM covers review and filing of rule This CCDM covers purpose of actions on and Decision - Commissioner Appeals
155 computation. CC:FM:PM:P Internal This CCDM covers commissioner appeals.
decision. CC:FM:PM:P Internal Use
Use CC:FM:PM:P Internal Use
I-89
IRM
35.13.5 30049T Each 35.14.4 30068A Each 35.14.17 30081T Each
Actions Following Tax Court's Opinion General Procedures (Attorney and General Procedures (Attorney and
and Decision - Protective Appeals and Secretary) - The Origin and Processing Secretary) - Transfer of Cases
Cross-Appeals of a Case This CCDM covers transfer of cases.
This CCDM covers protective appeals and This CCDM covers the origin and process- CC:FM:PM:P Internal Use
cross-appeals. CC:FM:PM:P Internal Use ing of a case. CC:FM:PM:P Internal Use
35.14.18 30083P Each
35.13.6 30050U Each 35.14.5 30070M Each General Procedures (Attorney and
Actions Following Tax Court's Opinion Secretary) - Closing Tax Court Cases
General Procedures (Attorney and
and Decision - Interlocutory Appeals This CCDM covers closing tax court cases.
Secretary) - Jacket Numbers and
From Tax Court Orders CC:FM:PM:P Internal Use
Correspondence Symbols
This CCDM covers interlocutory appeals This CCDM covers jacket numbers and
from tax court orders. CC:FM:PM:P In- 35.15.1 30084A Each
correspondence symbols.
Records and Reports - Calendar Status
35.13.7 30051F Each 35.14.10 30071X Each Report
05/2000 File IRM per transmittal 05/2000 File IRM per transmittal This CCDM covers calendar status report.
Actions Following Tax Court's Opinion General Procedures (Attorney and CC:FM:PM:P Internal Use
and Decision - Petition for Rehearing in Secretary) - Request for Documents and
the Court of Appeals Services 35.15.2 30086W Each
This CCDM covers petition for rehearing in This CCDM covers request for documents 05/2000 File IRM per transmittal
the court of appeals. CC:FM:PM:P Inter- and services. CC:FM:PM:P Internal Use Records and Reports - Post-Trial Notice
nal Use to Tax Court Judges on the Status of
Settled Cases
35.13.8 30052Q Each 35.14.11 30073T Each This CCDM covers post-trial notice to tax
05/2000 File IRM per transmittal 05/2000 File IRM per transmittal court judges on the status of settled cases.
Actions Following Tax Court's Opinion General Procedures (Attorney and
and Decision - Certiorari CC:FM:PM:P Internal Use
Secretary) - Files
This CCDM covers certiorari.
This CCDM covers files. 35.15.3 30087H Each
35.13.9 30053B Each Records and Reports - Post-Trial
35.14.12 30074E Each Calendar Report-Reporting Procedures
05/2000 File IRM per transmittal This CCDM covers post-trial calendar re-
Actions Following Tax Court's Opinion
and Decision - Cases Remanded to the port-reporting procedures.
Secretary) - Number of Copies
Tax Court/Recomputations CC:FM:PM:P Internal Use
This CCDM covers number of copies.
This CCDM covers cases remanded to the
CC:FM:PM:P Internal Use 35.16.1 30088S Each
tax court/recomputations.
35.14.13 30075P Each
05/2000 File IRM per transmittal Refund Litigation-Introduction - Scope
35.13.10 30054M Each of Refund Litigation
05/2000 File IRM per transmittal General Procedures (Attorney and
Secretary) - Execution of Documents This CCDM covers scope of refund liti-
Actions Following Tax Court's Opinion gation. CC:FM:PM:P Internal Use
and Decision - Assessment of Tax This CCDM covers execution of documents.
This CCDM covers assessment of tax. CC:FM:PM:P Internal Use
35.16.2 30089D Each
35.13.11 30055X Each 05/2000 File IRM per transmittal Refund Litigation-Introduction -
05/2000 File IRM per transmittal General Procedures (Attorney and Authority and Organization of the
Actions Following Tax Court's Opinion Secretary) - Form of Tax Court Department of Justice
and Decision - Closing Appealed Tax Documents This CCDM covers authority and organiza-
Court Cases This CCDM covers execution of documents. tion of the department of justice.
This CCDM covers closing appealed tax CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
court cases. CC:FM:PM:P Internal Use
35.14.15 30078W Each 35.16.3 30091P Each
35.14.1 30067P Each General Procedures (Attorney and Refund Litigation-Introduction - Role of
05/2000 File IRM per transmittal Secretary) - Use of Xerographic Chief Counsel in Refund Litigation
General Procedures (Attorney and Reproductions This CCDM covers role of Chief Counsel in
Secretary) - Scope and Purpose This CCDM covers use of xeroxgraphic re-
refund litigation. CC:FM:PM:P Internal
This CCDM covers scope and purpose. productions. CC:FM:PM:P Internal Use
Use
35.14.16 30079H 35.17.1 30092A Each
35.14.2 30286Y Each Each
General Procedures (Attorney and Preliminary Steps in Processing Refund
Secretary) - Training New Attorneys and Secretary) - Statute of Suits - Tax Controversies at the
New Secretaries Limitations-Unaudited Administrative Level-How a Refund Case
This section provides gudiance for training Returns-Collections May Arise
new attorneys and secretaries in Chief This CCDM covers statute of limitations-u- This CCDM covers tax controversies at the
Counsel procedures and office functions. naudited returns-collections. administrative level-how a refund case may
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use arise. CC:DOM:FS Internal Use
I-90
IRM
35.17.2 30094W Each 35.18.2 30113S Each 35.18.14 30127G Each
Preliminary Steps in Processing Refund Defense Evaluation and Letter Defense Evaluation and Letter
Suits - Processing of Refund Suits Prior Preparation - Defense Letter Form and Preparation - Setoff Defenses
to Receipt of Case by District Counsel Style This CCDM covers setoff defenses.
Attor This CCDM covers defense letter form and CC:FM:PM:P Internal Use
This CCDM covers processing of refund style. CC:FM:PM:P Internal Use
suits prior to receipt of case by district
35.18.15 30128R Each
counsel attorney. CC:FM:PM:P Internal 35.18.3 30114D Each 05/2000 File IRM per transmittal
05/2000 File IRM per transmittal Defense Evaluation and Letter
Use Preparation - Equitable Recoupment
Defense Evaluation and Letter
Preparation - Review of Defense Letters This CCDM covers equitable recoupment.
35.17.3 30096S Each
05/2000 File IRM per transmittal in National Office
Preliminary Steps in Processing Refund This CCDM covers review of defense letters
in National Office. CC:FM:PM:P Internal 35.18.16 30129C Each
Suits - Initial Consideration of a New 05/2000 File IRM per transmittal
Use
Case by the District Counsel Attorney Defense Evaluation and Letter
This CCDM covers initial consideration of a 35.18.4 30116Z Each Preparation - Equitable Estoppel
new case by the District Counsel Attorney. 05/2000 File IRM per transmittal This CCDM covers equitable estoppel.
CC:FM:PM:P Internal Use Defense Evaluation and Letter CC:FM:PM:P Internal Use
Preparation - Case Classification
35.17.4 30097D Each
This CCDM covers case classification. 35.18.17 30132Z Each
05/2000 File IRM per transmittal CC:FM:PM:P Internal Use 05/2000 File IRM per transmittal
Preliminary Steps in Processing Refund Defense Evaluation and Letter
Suits - Inspection of Administrative File 35.18.5 30117K Each Preparation - Affirmative Defenses
This CCDM covers inspection of adminis- 05/2000 File IRM per transmittal This CCDM covers affirmative defenses.
trative file. CC:FM:PM:P Internal Use Defense Evaluation and Letter CC:FM:PM:P Internal Use
Preparation - Counterclaims and
35.17.5 30099Z Each Third-Party Complaint Authorization
35.18.18 30133K Each
This CCDM covers counterclaims and
Preliminary Steps in Processing Refund Defense Evaluation and Letter
third-party complaint authorization.
Suits - Unaudited Years Preparation - Res Judicata and Collateral
This CCDM covers unaudited years. Estoppel
This CCDM covers Res Judicata and Col-
CC:FM:PM:P Internal Use 35.18.7 30118V Each
lateral Estoppel. CC:FM:PM:P Internal
35.17.6 30106D Each Use
Defense Evaluation and Letter
05/2000 File IRM per transmittal Preparation - Courts 35.18.19 30134V Each
Preliminary Steps in Processing Refund This CCDM discusses courts. 05/2000 File IRM per transmittal
Suits - Maintenance of Files CC:FM:PM:P Internal Use Defense Evaluation and Letter
This CCDM covers maintenance of files. Preparation - Consents and Waivers
CC:FM:PM:P Internal Use 35.18.8 30119G Each
This CCDM covers consents and waivers.
05/2000 File IRM per transmittal CC:FM:PM:P Internal Use
35.17.7 30108Z Each Defense Evaluation and Letter
05/2000 File IRM per transmittal Preparation - Actions Authorized 35.18.20 30135G Each
Preliminary Steps in Processing Refund This CCDM contains actions authorized. 05/2000 File IRM per transmittal
Suits - Late Defense Letters-Telephone CC:FM:PM:P Internal Use Defense Evaluation and Letter
Call to Department of Justice Attorney Preparation - Closing Agreements and
This CCDM covers late defense letters- 35.18.9 30121S Each Compromises
telephone call to the Department of Justice 05/2000 File IRM per transmittal This CCDM covers closing aggreements
attorney. CC:FM:PM:P Internal Use Defense Evaluation and Letter and compromises. CC:FM:PM:P Internal
Preparation -Parties Use
35.17.8 30109K Each This CCDM gives discussion of parties.
05/2000 File IRM per transmittal CC:FM:PM:P Internal Use 35.18.21 30136R Each
Preliminary Steps in Processing Refund 05/2000 File IRM per transmittal
Suits - Case Coordination
35.18.10 30122D Each Defense Evaluation and Letter
05/2000 File IRM per transmittal Preparation - Tax Court Petition for
This CCDM covers case coordination.
Defense Evaluation and Letter Same Tax Period
CC:FM:PM:P Internal Use Preparation - Venue This CCDM covers tax court petition for
This CCDM contains discussion of venue. same tax period. CC:FM:PM:P Internal
35.17.9 30111W Each
Preliminary Steps in Processing Refund 35.18.12 30124Z Each
Suits - Reporting of Indian Tax Cases to
35.18.22 30137C Each
the Department of Justice Defense Evaluation and Letter Defense Evaluation and Letter
This CCDM covers reporting of indian tax Preparation - Claim for Refund-Defined Preparation - Assignment of Claim
cases to the department of justice. This CCDM covers claim for refund-defined. This CCDM covers assignment of claim.
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
35.18.1 30112H Each 35.18.13 30125K Each 35.18.23 30138N Each
Defense Evaluation and Letter Defense Evaluation and Letter Defense Evaluation and Letter
Preparation - Introduction Preparation - Statutes of Limitations Preparation - Constitutional Issues
This CCDM provides the introduction. This CCDM covers statutes of limitations. This CCDM pertains to Constitutional is-
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use sues. CC:FM:PM:P Internal Use
I-91
IRM
35.19.1 30147Y Each 35.20.4 30159Q Each 35.21.3 30170N Each
Supplemental Procedures Prior to Trial - Offer and Settlement Letters - Adverse Decisions and Appeal Letters -
Introduction Settlements Including Taxpayer or Action Required of Tax Litigation
This CCDM covers introduction. Period not in Suit Division Attorney
CC:FM:PM:P Internal Use This CCDM covers action required of tax li-
This CCDM covers settlement including
taxpayer or period not in suit. tigation attorney. CC:FM:PM:P Internal
35.19.2 30148J Each Use
Supplemental Procedures Prior to Trial -
35.20.5 30161C Each
35.21.4 30171Y Each
Supplemental Investigations 05/2000 File IRM per transmittal
This CCDM covers supplemental investi- 05/2000 File IRM per transmittal Adverse Decisions and Appeal Letters -
gations. CC:FM:PM:P Internal Use Offer and Settlement Letters - Settlement Appeal Letters
Conferences This CCDM covers appeal letters.
35.19.3 30149U Each This CCDM covers settlement conferences. CC:FM:PM:P Internal Use
Supplemental Procedures Prior to Trial - 35.21.5 30172J Each
Other Request for Nonlegal Assistance 35.20.6 30162N Each 05/2000 File IRM per transmittal
This CCDM covers other requests for non- 05/2000 File IRM per transmittal Adverse Decisions and Appeal Letters -
legal assistance. CC:FM:PM:P Internal Offer and Settlement Letters - Timely Transmittal of Files in Cases
Use Recommendation on Offer Concerning Appellate Action
This CCDM covers recommendation on of- This CCDM covers timely transmittal of files
35.19.4 30151G Each in cases concerning appellate action.
05/2000 File IRM per transmittal fer. CC:FM:PM:P Internal Use
Further Legal Development-Field Service 35.20.7 30163Y Each
Advice Requests 05/2000 File IRM per transmittal
This CCDM covers further legal develop- Offer and Settlement Letters - Settlement
Letters-Content Adverse Decisions and Appeal Letters -
ment-field service advice requests. Conflicts Between Appeal
CC:FM:PM:P Internal Use This CCDM covers settlement letters-con-
Recommendations
tent. CC:FM:PM:P Internal Use This CCDM covers conflicts between ap-
35.19.5 30152R Each
peal recommendations. CC:FM:PM:P In-
ternal Use
Supplemental Procedures Prior to Trial - 05/2000 File IRM per transmittal
Supplemental Defense Letters Offer and Settlement Letters - Form and
This CCDM covers supplemental defense
35.21.8 30174F Each
Contents 05/2000 File IRM per transmittal
letters. CC:FM:PM:P Internal Use This CCDM covers form and content. Adverse Decisions and Appeal Letters -
CC:FM:PM:P Internal Use Taxpayer Appeals
35.19.6 30153C Each
05/2000 File IRM per transmittal This CCDM covers taxpayer appeals.
35.20.9 30166F Each CC:FM:PM:P Internal Use
Informal Discussion With and 05/2000 File IRM per transmittal
Assistance to the Department of Justice Offer and Settlement Letters - Joint 35.21.9 30175Q Each
Attorney Committee Cases 05/2000 File IRM per transmittal
This CCDM covers informal discussion with This CCDM covers joint committee cases. Adverse Decisions and Appeal Letters -
and assistance to the department of justice CC:FM:PM:P Internal Use Taxpayer's Petition for Certiorari
attorney. CC:FM:PM:P Internal Use This CCDM covers taxpayer's petition for
35.20.10 30167Q Each certiorari. CC:FM:PM:P Internal Use
35.19.7 30154N Each 05/2000 File IRM per transmittal
05/2000 File IRM per transmittal Offer and Settlement Letters -
35.22.1 30176B Each
Supplemental Procedures Prior to Trial - 05/2000 File IRM per transmittal
Conflicting Recommendations
Trial Assistance Closing Refund Cases - Closing a Case
This CCDM covers conflicting recommen- This CCDM covers the closing of cases.
This CCDM covers trial assistance. dations. CC:FM:PM:P Internal Use
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
35.21.1 30168B Each 35.22.2 30177M Each
35.20.1 30156J Each
Offer and Settlement Letters - Adverse Decisions and Appeal Letters - Closing Refund Cases - Payment
Introduction Introduction Memoranda
This CCDM covers introduction. This CCDM covers steps to prepare an ap- This CCDM covers payment memoranda.
CC:FM:PM:P Internal Use peal recommendation to the DOJ and re- CC:FM:PM:P Internal Use
sponse to the Department if there is a
35.20.2 30157U Each conflict between Counsel's recommendation 35.23.1 30178X Each
05/2000 File IRM per transmittal and the Tax Division or a taxpayer's petition 05/2000 File IRM per transmittal
Offer and Settlement Letters - Initial for certiorari. CC:FM:PM:P Internal Use Declaratory Judgements - General
Consideration of a Proposed Settlement This CCDM covers general.
This CCDM covers initial consideration of a CC:FM:PM:P Internal Use
proceed settlement. CC:FM:PM:P Inter- 35.21.2 30169M Each
35.23.2 30181U Each
Adverse Decisions and Appeal Letters -
35.20.3 30158F Each Declaratory Judgements - Exempt
05/2000 File IRM per transmittal Action Required of District Counsel Organization Declaratory Judgement
Offer and Settlement Letters - Attorney Procedures
Coordination This CCDM covers action required of district This CCDM covers exempt organization
This CCDM covers coordination. counsel attorney. CC:FM:PM:P Internal declaratory judgement procedures.
CC:FM:PM:P Internal Use Use CC:FM:PM:P Internal Use
I-92
IRM
35.23.3 30182F Each 35.24.8 29948H Each 39.0.1 29352J Each
Declaratory Judgements - I.R.C. 7476: Partnership Actions - Statue of Operations - Chief Counsel Directives
Employee Plan Declaratory Judgement Limitations-Coordination With CEP Audit Manual
Cases This CCDM deals with Statue of Limitations This section covers the Chief Counsel Di-
This CCDM covers I.R.C. Sect. 7476: em-
With CEP Audit. CC:FM:PM:P Internal rectives Manual. CC:FM:PM:P Internal
ployee plan declaratory judgement cases.
Use Use
35.23.4 30183Q Each

35.25.1 29949S Each 39.0.2 29353U Each
Declaratory Judgements - Governmental Abatement of Interest Actions - Operations - Part (39) of the CCDM
Obligation Declaratory Judgement Introduction The section cover Part (39) of the CCDM.
Procedure This CCDM deals with Introduction. CC:F&M:P&M:P Internal Use
This CCDM covers governmental obligation CC:FM:PM:P Internal Use
declaratory judgement procedure. 39.1.1 29354F Each
CC:FM:PM:P Internal Use 35.25.2 29950T Each 03/2000 File IRM per transmittal
05/2000 File IRM per transmittal Delegations, Signature Principles,
35.23.5 30184B Each Abatement of Interest Actions - Citation Forms, Etc. - General
05/2000 File IRM per transmittal Jurisdiction This section covers general information.
Declaratory Judgements - Gift Valuation This CCDM deals with Jurisdiction. CC:F&M:P&M:P Internal Use
Declaratory Judgement Procedure
This CCDM covers gift valuation declaratory 39.1.2 29355Q Each
judgement procedure. CC:FM:PM:P In- 35.25.3 29951E Each 03/2000 File IRM per transmittal
ternal Use
35.23.6 30185M Each Abatement of Interest Actions - Tax Citation Forms, Etc. - Delegations of
05/2000 File IRM per transmittal Court Rules Authority
Declaratory Judgements - Estate Tax This CCDM deals with Tax Court Rules. This section pertains to delegations of au-
Installment Payment Declaratory CC:FM:PM:P Internal Use thority. CC:FM:PM:P Internal Use
Judgement Procedure
This CCDM covers estate tax installment 35.25.4 29952P Each 39.1.3 29356B Each
payment declaratory judgement procedure. 05/2000 File IRM per transmittal 03/2000 File IRM per transmittal
CC:FM:PM:P Internal Use Abatement of Interest Actions - Answers Delegations, Signature Principles,
This CCDM deals with Answers. Citation Forms, Etc. - Signature
35.24.1 29942T Each CC:FM:PM:P Internal Use Principles
05/2000 File IRM per transmittal This section pertains to signature principles.
Partnership Actions - Introduction 35.25.5 29953A Each CC:F&M:P&M:P Internal Use
This CCDM deals with Introduction. 05/2000 File IRM per transmittal
CC:FM:PM:P Internal Use Abatement of Interest Actions - Trial 39.1.4 29357M Each
35.24.2 29943E Each Preparation 03/2000 File IRM per transmittal
05/2000 File IRM per transmittal This CCDM deals with Trial Preparation. Delegations, Signature Principles,
Partnership Actions - Jurisdictional CC:FM:PM:P Internal Use Citation Forms, Etc. - Coordination of
Motions Domestic Activity
This CCDM deals with Jurisdictional Mo- 35.25.6 29955W Each This section provides information on the
tions. CC:FM:PM:P Internal Use 05/2000 File IRM per transmittal coordination of domestic activities.
Abatement of Interest Actions - CC:F&M:P&M:P Internal Use
35.24.3 30186X Each Decisions
05/2000 File IRM per transmittal This CCDM deals with Decisions. 39.1.5 29444K Each
Partnership Actions - Tax Court Rules CC:FM:PM:P Internal Use 03/2000 File IRM per transmittal
This CCDM covers tax court rules. Delegations, Signature Principles,
CC:FM:PM:P Internal Use 35.25.7 29956H Each Citation Forms, Etc. - Changes in
05/2000 File IRM per transmittal Position or Holding
35.24.4 29944P Each Abatement of Interest Actions - EFRA
05/2000 File IRM per transmittal This CCDM section covers changes in po-
This CCDM deals with TEFRA. sition or holding. CC:FM:PM:P Internal
Partnership Actions - Judicial Review of
Notice of FPAA CC:FM:PM:P Internal Use Use
This CCDM deals with Judicial Review of
Notice of FPAA. CC:FM:PM:P Internal
35.25.8 29957S Each 39.1.6 29445V Each
Use 05/2000 File IRM per transmittal 03/2000 File IRM per transmittal
Abatement of Interest Actions - Small Delegations, Signature Principles,
35.24.6 29945A Each Tax Case Procedure Citation Forms, Etc. - Citation Forms
05/2000 File IRM per transmittal This CCDM deals with Small Tax Case This CCDM section covers citation forms.
Partnership Actions - Notices and Procedures. CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
Assessment
This CCDM deals with Notices and As- 39.1.7 29645X Each
sessment. CC:FM:PM:P Internal Use 35.25.10 30472M Each 04/2000 File IRM per transmittal
35.24.7 29947W Each Procedural Litigation Branch - Citation Forms, Etc. - Assistance
05/2000 File IRM per transmittal Abatement of Interest Procedures
Partnership Actions - Munro Stipulation Referrals
This section of the CCDM provides infor- This CCDM section provides information on
for Deficiency Cases
This CCDM deals with Munro Stiputlation mation on abatement of interest proce- assistance referrals procedures.
for Deficiency Cases. CC:FM:PM:P Inter- dures. CC:DOM:FS Internal Use CC:FM:PM:P Internal Use
nal Use
I-93
IRM
39.1.8 29446G Each 39.2.8 29457N Each 39.3.5 29466Y Each
Delegations, Signature Principles, General Administration - Control and Legislation and Miscellaneous Matters -
Citation Forms, Etc. - Correspondence Listing of Domestic's Internal-Use Forms Plans for Implementation of Legislation
This section of the CCDM provides infor- This section covers control and listing of This section provides information on the
mation on correspondence. Domestic's internal-use form. plans for implementation of legislation.
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
39.1.9 29447R Each 39.2.9 29458Y Each 39.4.1 29467J Each
Delegations, Signature Principles, General Administration - Disclosure of Tax Forms, Tax Publications and Public
Citation Forms, Etc. - Conference Rooms Information Use Forms - Introduction
This section covers conference rooms. The introduction to tax forms, tax publica-
This section covers disclosure of informa-
CC:FM:PM:P Internal Use tions and public use forms is presented in
tion. CC:FM:PM:P Internal Use
this section. CC:FM:PM:P Internal Use
39.1.10 29448C Each
Delegations, Signature Principles, 03/2000 File IRM per transmittal
Citation Forms, Etc. - Representation of General Administration - Implementing 39.4.2 29468U Each
the "Freedom of Information Act" within 03/2000 File IRM per transmittal
Taxpayers Before Internal Revenue
Domestic Tax Forms, Tax Publications and Public
Service
This section of the CCDM covers imple- Use Forms - Review and Approval of Tax
This section covers the representation of
menting the "Freedom of Information Act" Forms and Instructions
taxpayers before the Internal Revenue Ser-
vice. CC:FM:PM:P Internal Use within Domestic. CC:FM:PM:P Internal This section covers the review and approval
Use of tax forms and instructions.
39.1.11 29449N Each CC:FM:PM:P Internal Use
03/2000 File IRM per transmittal 39.2.12 29460K Each
Delegations, Signature Principles, 03/2000 File IRM per transmittal 39.4.3 29469F Each
Citation Forms, Etc. - Issue Meeting General Administration - Implementing 03/2000 File IRM per transmittal
Issue meeting is discussed in this section the Privacy Act within Domestic Tax Forms, Tax Publications and Public
of the CCDM. CC:FM:PM:P Internal Use This section provides information on imple- Use Forms - Review and Approval of Tax
menting the Privacy Act within Domestic. Publications
CC:FM:PM:P Internal Use This section of the CCDM provides infor-
39.1.12 29451Z Each mation on the review and approval of tax
03/2000 File IRM per transmittal 39.2.13 29461V Each publications. CC:FM:PM:P Internal Use
Delegations, Signature Principles, 03/2000 File IRM per transmittal
Citation Forms, Etc. - Prcessing Written General Administration - Implementing
Determinations Under IRC 6110 the Security Standards within Domestic
39.4.4 29470G Each
This section covers processing written de- 03/2000 File IRM per transmittal
This section covers implementing the Se-
termination under IRC 6110. Tax Forms, Tax Publications, and Public
curity Stndards within Domestic.
CC:FM:PM:P Internal Use Use Forms - Approval of Public Use
Forms Originating in Domestic
39.2.1 29452K Each This CCDM section provides information on
03/2000 File IRM per transmittal 39.3.1 29462G Each
the approval of public use forms originating
General Administration - General 03/2000 File IRM per transmittal
in Domestic. CC:FM:PM:P Internal Use
General information for technical general Legislation and Miscellaneous Matters -
administration is cover in this CCDM sec- Processing and Drafting of Proposed
tion. CC:FM:PM:P Internal Use Legislation 39.5.1 29471R Each
This section covers the processing and 03/2000 File IRM per transmittal
39.2.2 29453V Each drafting of proposed legislation. Special Projects - General
03/2000 File IRM per transmittal CC:FM:PM:P Internal Use This section covers general information for
General Administration - Reports Technical special projects.
The section covers reports for technical 39.3.2 29463R Each CC:FM:PM:P Internal Use
general administration. CC:FM:PM:P In- 03/2000 File IRM per transmittal
ternal Use Legislation and Miscellaneous Matters - 39.5.2 29472C Each
Private Relief Legislation 03/2000 File IRM per transmittal
39.2.4 29454G Each This section of the CCDM provides infor- Special Projects - Responsibilities
03/2000 File IRM per transmittal mation on private relief legislation. This CCDM section covers responsibilities
General Administration - User Fees CC:FM:PM:P Internal Use
This section covers user fees. for Technical special projects.
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use
39.3.3 29464C Each
39.2.5 29455R Each
Legislation and Miscellaneous Matters -
Reporting Court Cases that Challenge Special Projects - Establishing Special
General Administration - Records
This CCDM section provides information on Treasury Regulations Projects
records for technical general administration. This section covers reporting court cases This CCDM section covers establishing
CC:FM:PM:P Internal Use that challenge Treasury regulations. special projects. CC:FM:PM:P Internal
CC:FM:PM:P Internal Use Use
39.2.6 29456C Each
03/2000 File IRM per transmittal 39.3.4 29465N Each 39.5.4 29474Y Each
General Administration - Centralized 03/2000 File IRM per transmittal 03/2000 File IRM per transmittal
Receipt, Control and Dispatch of Legislation and Miscellaneous Matters - Special Projects - Conducting Special
Correspondence in Domestic Legislation-Correspondence Projects
This section covers centralized receipt, This section provides information on legis- This section provides information on con-
control and dispatch of correspondence in lation-correspondence. CC:FM:PM:P In- ducting special projects.
Domestic. CC:FM:PM:P Internal Use ternal Use CC:FM:PM:P Internal Use
I-94
IRM
39.5.5 29475J Each 39.7.4 29486Q Each 39.10.3 29497X Each
Special Projects - Closing Special Technical Advice - Status Memorandum General Counsel Memorandums -
Projects This section covers status memorandum. Signature Authority
This CCDM section covers closing special CC:FM:PM:P Internal Use This section provides information on signa-
projects. CC:FM:PM:P Internal Use ture authority. CC:FM.PM:P Internal Use
39.8.1 29487B Each
39.6.1 29476U Each 03/2000 File IRM per transmittal
03/2000 File IRM per transmittal Assistance to Other Offices - 39.10.4 29499T Each
Introduction 03/2000 File IRM per transmittal
Letter Rulings, Determination Letters,
General Counsel Memorandums -
Information Letters, and Closing This section provides the introduction to the
Coordination of GCMs
Agreements - General Provisions Assistance to Other Offices.
This section of the CCDM pertains to the
This CCDM section covers general pro- CC:FM:PM:P Internal Use coordination of GCMs. CC:FM:PM:P In-
visions. CC:FM:PM:P Internal Use ternal Use
39.8.2 29488M Each
39.6.2 29477F Each 03/2000 File IRM per transmittal 39.10.5 29500J Each
03/2000 File IRM per transmittal Assistance to Other Offices - Assistance 03/2000 File IRM per transmittal
Ltr Rulings, Determination Ltrs, Info Furnished Outside Domestic General Counsel Memorandums -
Ltrs, & Closing Agree.- Requirements This section covers assistance furnished Reconciliation of Cases
w/Respect to Submission of Requests outside Domestic. CC:FM:PM:P Internal This section pertains to reconciliation of
for Ltr Rulin Use cases. CC:FM:PM:P Internal Use
This section of the CCDM covers require-
ments with respect to submission of re-
39.8.3 29489X Each 39.10.6 29501U Each
quests for letter rulings and determination
Assistance to Other Offices - Technical General Counsel Memorandums -
letters. CC:FM:PM:P Internal Use
Assistance and Technical Information Processing of GCMs
This section covers technical assistnce and This section pertains to the processing of
39.6.3 29478Q Each
GCMs. CC:FM:PM:P Internal Use
03/2000 File IRM per transmittal technical information. CC:FM:PM:P Inter-
Letter Rulings, Determination Letters, nal Use
39.10.7 29502F Each
Information Letters, and Clsoing 03/2000 File IRM per transmittal
Agreements - Letter Rulings
39.8.5 29491J Each
03/2000 File IRM per transmittal General Counsel Memorandums -
This section covers letter rulings. Content and Format of General Counsel
Assistance to Other Offices - Nontaxable
CC:FM:PM:P Internal Use Memorandum
Dividends
This section pertains to the processing of
39.6.4 29479B Each This section covers nontaxable dividends.
GCMs. CC:FM:PM:P Internal Use
Letter Rulings, Determination Letters, 39.8.6 29492U Each
39.11.1 29503Q Each
Information Letters, and Closing 03/2000 File IRM per transmittal
03/2000 File IRM per transmittal Technical Coord. Reports, Action on
Agreements - Closing Agreements Assistance to Other Offices -
Covering Specific Ma Decisions, & Conferences w/Outside
Engineering Assistance Organizations - Conferences With
This section covers closing agreements This section of the CCDM provides infor- Representatives of O
covering specific matters. mation on engineering assistance. This section pertains to conferences with
CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use representatives of outside organizations.
39.6.7 29482Y Each 39.8.7 29493F Each
03/2000 File IRM per transmittal 03/2000 File IRM per transmittal 39.11.2 29504B Each
Letter Rulings, Determination Letters, Assistance to Other Offices - Litigation 03/2000 File IRM per transmittal
Information Letters, and closing This section provides information on liti- Tech. Coord. Reports, Actions on
Agreements - Handbook gation. CC:FM:PM:P Internal Use Decisions, & Conferences with Outside
This section of the CCDM covers handbook. Organizations - Technical Coord.
CC:FM:PM:P Internal Use 39.8.8 29494Q Each Between the National
03/2000 File IRM per transmittal This section pertains to technical coordi-
39.7.1 29483J Each Assistance to Other Offices - Assistance nation between the Ntional Office and the
03/2000 File IRM per transmittal Requests from Public Affairs Field Offices. CC:FM:PM:P Internal Use
Technical Advice - General This section provides information on assist-
This section of the CCDM covers general ance requests from public affairs.
information in Technical Advice. CC:FM:PM:P Internal Use 39.11.3 29505M Each
39.10.1 29495B Each Technical Coordination Reports, Actions
39.7.2 29484U Each 03/2000 File IRM per transmittal on Decisions, & Conferences with
03/2000 File IRM per transmittal Outside Organizations - Notices and
General Counsel Memorandums -
Technical Advice - Procedures Announcements o
General
This section pertains to notices and an-
This section provides information on proce- This CCDM section covers general in Gen- nouncements of general interest.
dures. CC:FM:PM:P Internal Use eral Counsel Memorandums. CC:FM:PM:P Internal Use
39.7.3 29485F Each 39.11.4 29506X Each
03/2000 File IRM per transmittal 39.10.2 29496M Each 03/2000 File IRM per transmittal
Technical Advice - Procedure for 03/2000 File IRM per transmittal Technical Coordination Reports, Actions
Requesting Application of IRC 780(b) in General Counsel Memorandums - on Decisions, & Conferences with
the Case of Technical Advice Issuance of GCMs Outside Organizations - News Release
This section provides information on proce- This section cover issuance of GCMs. This section provides information on news
dures. CC:FM:PM:P Internal Use CC:FM:PM:P Internal Use releases. CC:FM:PM:P Internal Use
I-95
IRM
39.11.5 29508T Each 42.2.7 29306V Each 42.6.1 29317C Each
Technical Coordination Decisions, Obtaining Evidnece from Abroad Proof of Foreign Law - Procedural Rules
Actions on Decisions, & Conferences Administratively - Mutual Assistance in This section covers procedural rules.
with Outside Organizations - Criminal Matters CC:F&M:P&M:P Internal Use
Announcements of Acquiesc This section pertains to mutual assistance
This section pertains to announcements of in criminal matters. CC:F&M:P&M:P In- 42.6.2 29318N Each
acquiescence and nonacquiescence. ternal Use 04/2000 File IRM per transmittal
CC:FM:PM:P Internal Use Proof of Foreign Law - Available Sources
42.2.8 29307G Each This sections covers available sources of
42.1.1 29264A Each 04/2000 File IRM per transmittal material on foreign law including local uni-
03/2000 File IRM per transmittal Obtaining Evidence from Abroad versities and law libraries.
Matters Involving Foreign Law and Administratively - Executive Agreements CC:F&M:P&M:P Internal Use
Information Gathering Abroad - This section pertains to executive agree-
Introduction
ments. CC:F&M:P&M:P Internal Use 42.7.1 29319Y Each
This CCDM section in an introduction to 04/2000 File IRM per transmittal
matters involving foreign law and informa- 42.3.1 29308R Each Service of Documents Abroad - General
tion gathering abroad. CC:FM:PM:P In- 04/2000 File IRM per transmittal This section covers general information for
ternal Use service of documents abroad.
Obtaining Evidence from Abroad
Judicially - Judicial Subpoenas CC:F&M:P&M:P Internal Use
42.2.1 29304Z Each
04/2000 File IRM per transmittal This section covers judicial subpoenas.
42.8.1 29320Z Each
Obtaining Evidence from Abroad 04/2000 File IRM per transmittal
Administratively - Issuance of Summons Obtaining Assistance from the Associate
Under IRC. Section 7602 42.3.2 29309C Each
04/2000 File IRM per transmittal Chief Counsel (Technical and
This section covers issuance of summons International - General
under IRC. Section 7602. Obtaining Evidence from Abroad
Judicially - Letters Rogatory This section provides general information
CC:FM:PM:P Internal Use on obtaining assistance from the Associate
This section covers letters rogatory.
Chief Counsel (Technical and International).
42.2.2 29266W Each CC:F&M:P&M:P Internal Use
Obtaining Evidence from Abroad 42.3.3 29310D Each
42.8.2 29321K Each
Administratively - Formal Document 04/2000 File IRM per transmittal
Request Obtaining Evidence from Abroad
Obtaining Assistance from the Associate
This CCDM describes the formal document Judicially - Discovery
Chief Counsel (Technical and
request as another method of gathering in- This section pertains to discovery.
International) - Procedures
formation from abroad administratively. CC:F&M:P&M:P Internal Use This sections provides information on pro-
CC:F&M:P&M:P Internal Use cedures for obtaining assistance from the
42.4.1 29312Z Each
Associate Chief Counsel (Technical and In-
ternational). CC:F&M:P&M:P Internal Use
03/2000 File IRM per transmittal Obtaining Testimony from Persons
Obtaining Evidence from Abroad Outside the United States By Use of
Administratively - Assistance by Despositions - General
Assistant Commissioner (International)
42.8.3 29322V Each
This section covers general. 04/2000 File IRM per transmittal
This CCDM covers assistance by the As- CC:F&M:P&M:P Internal Use Obtaining Assistance from the Associate
sistant Commissioner (International).
Chief Counsel (Technical and
CC:F&M:P&M:P Internal Use 42.4.2 29313K Each International) - Information to be
04/2000 File IRM per transmittal provided to the Asso
42.2.4 29268S Each Obtaining Testimony from Persons
03/2000 File IRM per transmittal This section pertains to information to be
Outside the United States by Use of provided to the Associate Chief Counsel
Obtaining Evidence from Abroad Despositions - Civil Cases
Administratively - Document 6743, (Technical and International).
This sections pertains to civil cases. CC:F&M:P&M:P Internal Use
Sources of Information from Abroad CC:F&M:P&M:P Internal Use
(Rev. 4-84)
Document 6743, sources of information 42.9.1 29323G Each
from abroad (rev. 4-84) contains general 04/2000 File IRM per transmittal
information on the types of records main- Section 6038A - Summonses Served on
Obtaining Testimony from Persons Reporting Corp. to Produce (Either
tained by specific foreign countries and the
Outside the United States by Use of Directly or Indirectly or as Agent of
availability of these records.
Dispositions - Criminal Cases Related Party)
This section pertains to criminal cases. This sections provides information on sum-
42.2.5 29302D Each CC:F&M:P&M:P Internal Use monses served on reporting corporations to
04/2000 File IRM per transmittal produce (either directly or indirectly or as
Obtaining Evidence from Abroad 42.5.1 29315G Each agent of related party) records or testimony
Administratively - Tax Treaties 04/2000 File IRM per transmittal pertaining to a transaction between the re-
This section pertains to tax treaties. Authentication of Documents - Foreign porting corporation and the related party.
CC:F&M:P&M:P Internal Use Public Documents CC:F&M:P&M:P Internal Use
This section pertains to foreign public doc-
42.2.6 29305K Each uments. CC:F&M:P&M:P Internal Use 42.10.1 29324R Each
Obtaining Evidence from Abroad 42.5.2 29316R Each Advance Pricing Agreements (APAS) -
Administratively - Tax Information 04/2000 File IRM per transmittal Nature and Purpose of APAs
Exchange Agreements (TIEAs) Authentication of Documents - Foreign This section provides information on the
This section pertians to tax information ex- Business Records nature and purpose of Advance Pricing
change agreements. CC:F&M:P&M:P In- This section pertains to foreign business Agreements (APAs). CC:F&M:P&M:P In-
ternal Use records. CC:F&M:P&M:P Internal Use ternal Use
I-96
IRM
42.10.2 29325C Each 42.10.7 29330V Each 42.10.12 29336J Each
Advance Pricing Agreements (APAS) - Advance Pricing Agreements (APAS) - Advance Pricing Agreements (APAS) -
Scope of this Chapter Negotiation and Approval of Unilateral
APAs Prefiling Procedures
This section provides information on the
scope of this chapter. This section provides information about ne- This section pertains to prefiling proce-
CC:F&M:P&M:P Internal Use gotiation and approval of unilateral APAs. dures. CC:F&M:P&M:P Internal Use
42.10.3 29326N Each 42.10.13 29337U Each
04/2000 File IRM per transmittal 42.10.8 29332R Each 04/2000 File IRM per transmittal
Advance Pricing Agreements (APAS) - 04/2000 File IRM per transmittal
Advance Pricing Agreements (APAS) - Advance Pricing Agreements (APAS) -
Extent of Coverage of APAs Negotiation and Approval of Bilateral Documentation of Conferences and
This section provides information on the and Multilateral APAs Related Matters
extent of coverage of APAs. This sections provides information on ne-
CC:F&M:P&M:P Internal Use This section provides information on doc-
gotiation and approval of bilateral and ulti- umentation of conferences and related
lateral APAs. CC:F&M:P&M:P Internal
42.10.4 29327Y Each Use matters. CC:F&M:P&M:P Internal Use
Advance Pricing Agreements (APAS) - 42.10.9 29333C Each 42.10.14 29338F Each
Coordination with Mutual Agreement 04/2000 File IRM per transmittal 04/2000 File IRM per transmittal
Procedures Advance Pricing Agreements (APAS) - Advance Pricing Agreements (APAS) -
This section covers coordination with mu- Coordination with Ongoing Litigation Annual Reports and Related Matters
tual agreement procedures. This section provides information on coor-
dination with ongoing litigation. This section covers annual reports and re-
CC:F&M:P&M:P Internal Use lated matters. CC:F&M:P&M:P Internal
42.10.5 29328J Each Use
Advance Pricing Agreements (APAS) - 04/2000 File IRM per transmittal 42.10.15 29339Q Each
Organization of APA Program, and Roles Advance Pricing Agreements (APAS) - 04/2000 File IRM per transmittal
of the National, Regional and District Application of APA Methodology to Prior
Years Advance Pricing Agreements (APAS) -
Offices in Legal Review of APAs
This section provides information on the This section covers the application of APA
methodology to prior years. This section provides information on the le-
organization of the APA program, and the
CC:F&M:P&M:P Internal Use gal review of APAs. CC:F&M:P&M:P In-
roles of the national, regional, and district
offices in the program. ternal Use
42.10.11 29335Y Each
CC:F&M:P&M:P Internal Use 04/2000 File IRM per transmittal
Advance Pricing Agreements (APAS) -
42.10.16 29340R Each
42.10.6 29329U Each Addition Provisions Relating to 04/2000 File IRM per transmittal
04/2000 File IRM per transmittal Participation of IRS Personnel in APA Advance Pricing Agreements (APAS) -
Advance Pricing Agreements (APAS) - Negotiations Supplemental Office Procedural Manual
Initial Proecessing of APA Requests This section pertains to the additional pro- This section covers supplemental office
This section provides information on initial visions relating to participation of IRS per-
processing of APA requests. sonnel in APA negotiations. procedural manual. CC:F&M:P&M:P In-
CC:F&M:P&M:P Internal Use CC:F&M:P&M:P Internal Use ternal Use
I-97
Documents
Documents
1300 33555G Each 5657 44492O Each 6036 44826M Each
Home-Based Business Tax Avoidance 2000 Martinsburg Computing Center Examination Division Reporting Codes
Schemes Posting Cycles Booklet
Doc. 01300 is a trifold brochure that will be Document 5657 is a calendar which shows This document is designed to provide ready
used by tax practitioners, taxpayers, and the 1998 MCC year processing cycles. This reference for all technical employees within
IRS employees as part of a larger commu- timing element is essential to users of the the Examination Division. This pocket size
nications effort regarding these unlawful tax document in the performance of functional listing of examination codes is used in vari-
avoidance schemes. S:T Tax Related tax processing responsibilities. This calen- ous reporting systems. This item is distrib-
Public Use dar also is available in size 11 x 17 (Docu- uted on the IMDDS Program using File
ment 5657-A, catnum 63632W). Number 478, Cat. No. 01611X. For more
5089 23595U Pad M:I:E:MC:O Internal Use information, see Chapter 5 instructions in
07/1977 Use/Issue Prev Issue First Document 7130. S:C:CP:CW:EMIS Inter-
Expedite Tag 5657 A 63632W Each nal Use
This item is attached to work that requires 11/2001 Destroy Prev Issues Upon Rec
immediate attention and the quickest ser- 2000 Martinsburg Computing Center 6042 44831F Each
vice possible. To be used ONLY when ab- Posting Cycles 07/1975 No Previous Issue
solutely necessary. HQ Internal Use Document 5657A is a calendar which ADP Training Program Identification
shows the MCC processing year cycles. Label
5240 44082O Each This timing element is essential to users of This label will be affixed by printing con-
05/1976 Destroy Prev Issues Upon Rec the document in the performance of func- tractors on all cartons and envelopes that
Safety Inspector Certificate tional tax processing responsibilities. This will be used to ship ADP Training Material.
Document 5240 is a Safety Inspector Cer- calendar also is available in size 8 1/2 x 11 They will serve as distinctive signals that
tificate. A:RE:S Internal Use (Document 5657, catnum 44492O). the material requires special handling.
M:I:E:MC:O:W:M Internal Use W:HR:LE:CSS5A Internal Use
5529 44365G Each
01/1990 Use/Issue Prev Issue First 5995 44790V Each 6077 44864A Each
Incentive Awards Folder 12/2001 Destroy Prev Issues Upon Rec 11/1982 Use/Issue Prev Issue First
The award certificates and other award do- OFP Code Index - Pocket Edition Deficiency Case $50,000 or More
cuments are placed in this folder when Document 5995 is a vest pocket, ready-re- This document is affixed to the outside of
award presentations are made to Internal ference listing of organization, function, and case folder to flag a $50,000 or more defi-
Revenue Service employees. program codes approved for use in prepar- ciency case that requires expeditious proc-
N:ADC:H:P:P Internal Use ing service center work plans and sched- essing by the Service Center. Print on Pink
ules, as well as the performance and cost Paper. OP:EX:CS:W Internal Use
5531 44367C Each
reports required by IMPIS (Integrated Man-
08/1989 Destroy Prev Issues Upon Rec 6078 44865L Each
agement-Planning Information System).
Distribution of Salary Checks, Bonds 11/1982 Destroy Prev Issues Upon Rec
This product was initially distributed to all
and Form 5068, Leave and Earnings Deficiency Overassessment Case
offices that receive IRM 121.9 Chapter 1.
Statements $10,000-$49,999
This item is distributed though IMDDS using
Document 5531 instructs designated agents This document is affixed to outside of case
File 419,Catalog number 01409J. Addi-
and sub-agents about the distribution pro- folder to flag $10,000 to $49,999, deficiency
tional stock can be ordered from EADC.
cedures for salary checks and savings case that requires expeditious processing
W:CAS:JOC:PA:DR Internal Use
bonds. HR:H:S:R Internal Use by the Service Center.PRINT ON GREEN
5995 A 28783C Each PAPER. OP:EX:CS:W Internal Use
5541 44377Y Each
11/1983 Use/Issue Prev Issue First 6146 44923G Each
Valid OFP Combination
Signature - Initial (tab) 12/1971 Destroy Prev Issues Upon Rec
Exhibits of the valid organization, function
This tab is used to organize assembly of Adhesive Bin Labels (Blanks)
and program (OFP) codes used by service
correspondence for ease of reference for This Document is a sheet containing three
centers for time reporting used in conjunc-
reviewing and clearing officials. circular labels and one rectangular label.
tion with IRM121.9 (36880Y).Once copy will
HR:F:S:R Internal Use The labels will be used to identify the tax
be included with every order for IRM 121.9.
Item is not orderable by itself. form stored in a particular container.
5542 44378J Each
11/1990 Use/Issue Prev Issue First W:CAS:JOC:PA:DR Internal Use
Enclosures (Tab) 6172 44944J Each
6023 72568J Each
The Enclosure Tab (backed by a side 03/2001 Destroy Prev Issues Upon Rec
marked "Attachments") is required so that FY2001 ACES Course Catalog
Group Exemption Contract
materials enclosed in a signature package This document lists all the Servicewide
Document 6023 is revised every six months
can be identified. C:HQ Internal Use training programs currently in use and those
as a complete revision to include organiza-
tions that have been newly granted group expected to become available during the
5595 44429P Each
coming year. It is updated annually to keep
02/2001 Destroy Prev Issues Upon Rec exemptions. It is used extensively in EO
processing service centers and key district abreast of all the program changes taking
Planning Guide
offices. This item is distributed on the place within the training area. For daily
Doc. 5595 is a four-year planning calendar
IMDDS Program using File Number 267, changes, check the ACES site at
designed to be used for scheduling by
Cat. No. 01440Y. For more information, http://acesweb.hou.swr.irs.gov
managers and supervisors. T:M:PS:M In-
see Chapter 5 instructions in Document A:C:P:ACES Internal Use
ternal Use
7130. T:BSP Internal Use
D-1
Documents
6209 61462O Each 6374 45124T Each 6392 45136L Each
03/2002 Special Handling/See Remarks 05/2000 Destroy Prev Issues Upon Rec 12/1998 Destroy Prev Issues Upon Rec
ADP and IDRS Information 2001 Law Enforcement Retirement Brochure Explanation No. 4-Miscellaneous
Document 6209 is a handy reference guide Doc. 6374 answers the most common Provisions
which contains sensitive ADP and IDRS questions concerning retirement benefits for This document is the 5th of a series of
data relative to various components of the the Service's Law Enforcement Officers. eleven documents, used with a series of
IRS. This item is distributed on the IMDDS A:PP Internal Use corresponding worksheets, explaining the
Program using File Number 231, Cat. No. evaluation of employee benefit plans.
6379 45128L Each CP:E:EP:FC Internal Use
01426U. For more information, see Chap-
ter 5 instructions in Document 7130. 09/2001 Destroy Prev Issues Upon Rec
Exempt Organizations Management
6393 45137W Each
M:I:SD:D:TE Internal Use This product 12/1998 Destroy Prev Issues Upon Rec
may not be ordered by the general Information Systems Codes
Explanation No.5-Coverage and
public Document 6379 is a quick reference booklet Nondiscrimination Requirements:
containing Exempt Organizations and Gov- Defined Contribution Plans
6262 45037V Each ernment Entities computer systems codes The Document's purpose is to
01/2001 Destroy Prev Issues Upon Rec and their definitions. Field specialists use explain/identify major problems concerning
ADP Training Course Catalog the guide when preparing case-related do- coverage and discrimination of Benefit
This document, which is updated annually, cuments which are then input into case plans. CP:E:EP:FC Internal Use
lists all current ADP Training Courses de- tracking systems such as AIMS, IRDS and
veloped in SPCDI and presents a brief EDS. T:BSP Internal Use 6398 A 45142P Each
summary of each. W:HR:LE:CSS5A In- 02/2001 Destroy Prev Rev. Immediately
ternal Use 6388 45132T Each Training Material Catalog
03/1990 Destroy Prev Issues Upon Rec This Document illustrates the available
6295 45057N Each Employee Benefit Plans: Explanation 1 - TPDS courses. The course information is
11/1986 Destroy Prev Issues Upon Rec Minimum Participation Standards provided from the course structure down to
IRS and Judicial District Boundaries Document 6388 is the first of a series of its components. The course material com-
This map includes locations for Commis- eleven documents, used with a series of ponents are listed in four catagories (Pri-
sioners, Regional Commissioners, National corresponding worksheets, explaining the mary, Support, Other and Miscellaneous).
The course material is presented in as-
Computer Center, Service Center Directors, evaluation of employee benefit plans. Doc.
cending numerical course order. This item
and District Directors. CI:P:T Internal Use 6388 is used with Form 5622 (worksheet
is distributed on the IMDDS Program using
1) and Doc.'s 6389-6393, and 7001-7005. File Number 207.
OP:E:EP:FC Internal Use W:CAR:MP:M:L:CADC Internal Use
6315 45075J Each
09/1988 Use/Issue Prev Issue First 6389 45133E Each 6408 45151A Each
CSRS/FERS Personal Retirement 12/1998 Destroy Prev Issues Upon Rec 06/2001 Destroy Prev Issues Upon Rec
Information Explanation No. 2 Minimum Vesting Notice of Levy Address Directory
Document 6315 is a folder for the storage Standard-Defined Contribution Plan Document 6408 is a ready reference pri-
of various CSRS/FERS retirement litera- The Document is used to provide a more marily for Collection and Customer Service
ture. A:PS:C:B Internal Use expeditious method of processing plans re- employees. It contains specific addresses
ceived in the district offices. Doc. 6389 is necessary for Revenue Officer use when
6323 45083J Each used with Form 5623 and Doc's 6388, serving Notices of Levy Forms
02/1975 No Previous Issue 6390-6393 and 7000-7005. 668-A(c)(DO) / CATNUM 15704T and
Copy Machine Warning Notice CP:E:EP:FC Internal Use 668-W(c)(DO) / CATNUM 15703I; plus
This document is designed to be attached Forms 668-A(c)(ACS) / CATNUM 61633N
to copy machine covers or displayed in the 6390 45134P Each and 668-W(c)(ACS) / CATNUM 62049B.
copy machine area. See IRM 1(17)36.52 for 12/1998 Destroy Prev Issues Upon Rec S:C:CP:FP:E Internal Use
the use of this document. HR:F:P:P In- Explanation No. 2 A Minimum Vesting
ternal Use Standards Defined Benefit Plan 6418 45161W Each
The Document is used to provide a more
6334 45091J Each The Economists Your Resource
expeditious method of processing plans re-
06/1991 Destroy Prev Issues Upon Rec This publication is to advise field offices and
ceived in the district offices. Also incorpo- staff of the role of the economists in the
Map of Employee Plans and Exempt rated current citations and minor language Audit Division, National Office, and of the
Organizations Key Districts by State and changes resulting from issuance of final re- availability of their services. Interested us-
Region gulations. This document is on the On De- ers will include management, training staff
This map shows key districts and associate mand Program and is available from CADC. and field personnel participating in Field
districts of exempt organizations. equipment will produce a final document in Audit, in the Coordinated Examination Pro-
CP:E:PE Internal Use this format. CP:E:EP:FC Internal Use gram, domestic and international aspects,
in the Estate Tax Program, and in settle-
6358 45109E Sheet 6391 45135A Each ment of litigation of Economic Issues ther-
06/1996 Destroy Prev Issues Upon Rec 12/1998 Destroy Prev Issues Upon Rec ein. OP:EX:C:C Internal Use
(Peel-off labels) IDRS Security Employee Benefit Plans: Explanation 3 -
Document 6358 is affixed to magnetic me- Joint & Survivor 6441 45179C Each
dia requiring security handling. Any/all in- The Document's purpose is to identify major 05/1981 Destroy Prev Issues Upon Rec
quiries about this product are to be directed problems that come up over Joint and Sur- This Document Requires Protection
to the originator (Gene Small, 202/501-3200 vivor Annuity Requirements under IRC Cover sheet used on documents which
ext. 3702). IS:N:O:O:A Internal Use Section 401(a)(11). CP:E:EP:FC Internal must always be under personal observation
Use of an authorized IRS employee or locked in
a container. This document should be re-
used whenever possible and not treated as
a one-time use item. A:RE Internal Use
D-2
Documents
6476 45211R Each 6626 45303S Each 6807 60173I Each
Employee Plans Computer System Merit Systems Protection Board Computer Based Training (A Collection
Codes Regulations of Readings)
Document 6476 is a quick reference booklet The Document is given to an employee, This Document contains selected readings
containing Employee Plans computer sys- who is dismissed from the service, so that introducing Training Personnel to Computer
tems codes and their definitions. Field spe- he/she can be informed about his/her ap- Technology and Computer Based Training.
cialists use the guide when preparing peal rights. N:ADC:H:R Internal Use HR:T Internal Use
case-related documents which are then in-
put into case tracking systems such as 6647 45313O Each 6845 60207D Each
AIMS, IRDS and EDS. T:BSP Internal 10/1998 Destroy Prev Issues Upon Rec 07/1987 No Previous Issue
Use National Agreement NORD V Notice To New And Returning
This document is the contract/agreement Employees About Unemployment
6493 45219B Each between Internal Revenue Service and the Compensation
12/1997 Destroy Prev Issues Upon Rec National Treasury Employees Union. It Document 6845 issued to remind new and
Identifying and Preventing Possible covers all bargaining professional and non- returning employees about their obligations
Unauthorized Disclosures of Tax professional employees of IRS regions, concerning unemployment compensation.
Information districts and the national office. There is HR:H:R:W Internal Use
This document is to be distributed to all an additional requirement for NTEU offices.
employees to alert them to situations which See Doc. 6647, Article 11, Section 5, Para. 6888 62012O Each
may lead to unauthorized disclosures. B, for more information and/or contact your 09/1983 No Previous Issue
CP:EX:GLD:O Internal Use Host Site Labor Relations Office. Deskercise - Brochure
M:H:L Internal Use This Brochure stresses the need for desk-
6529 45238I Each bound employees to do regular exercises
01/1992 Destroy Prev Issues Upon Rec 6648 45314Z Each at their desk. M:S:CE:AA:OR Internal Use
Collection Command Code Formats 10/1998 Use/Issue Prev Issue First
This document covers the Collection Divi- National Agreement NC V
sion command codes, and will be necessary This document is the contract/agreement 6927 62028Y Each
during the cross-training anticipated during between Internal Revenue Service and the 12/1987 Destroy Prev Issues Upon Rec
Centralized Services implementation. National Treasury Employees Union. It The Technical Information System
CO:O:2:LS Internal Use covers all bargaining professional and non- Reference Manual
professional employees of the Centers of Document will provide instructional assist-
6548 72380P Each
Internal Revenue. There is additional dis- ance to IRS agency personnel in use of
01/2001 Special Handling/See Remarks Technical Information System. This item is
tribution requirements for NTEU offices, see
IDRS Correspondex distributed on the IMDDS Program using
Doc. 6648 Article 11, Section 5, Para. B for
Document 6548 contains new and revised File Number 280, Cat. No. 01447X. For
further information and/or contact your Host
exhibits of each "C" letter on the IDRS (In- more information, see Chapter 5 in-
Site Labor Relations office. M:S:L Internal
tegrated Data Retrieval System) Master structions in Document 7130. ISM:S In-
Use
Letter Tape File. The document is updated ternal Use
on a monthly basis via transmittals distrib- 6678 45351C Each
uted per IMDDS File No. 228 (Distribution 04/1981 No Previous Issue 6958 62281D Each
Pattern No. 01424Y). Users interfile the let- Explanation for Form 6677 Plan 08/1984 No Previous Issue
ters according to "Remove" and "Insert" in- Termination Standards First Aid Quick Reference Guide
structions on the transmittal page(s). The Explanation for Plan Termination Standards This document is carried by special agents
pages also include references to the com- questions on Form 6677 developed to help in raid kits or in cars used in field operations
plete alpha, numeric, functional, and OMB for first aid reference. Document 6958 is a
process termination applications by EP
indexes provided to maintain the integrity Laminated Cutsheet CI:S:T Internal Use
Specialists in key district offices.
of the IDRS Correspondex. For more infor-
T:EP Internal Use
mation, see Chapter 5 instructions in Doc-
ument 7130 (Cat. QA:M Internal Use 6712 45373Q Each 6981 62194F Each
6581 45270I Each
Office of Chief Counsel Executive IMF Tax Forms File Folder (1-inch)
09/2001 Destroy Prev Issues Upon Rec These folders are specially designed to
Correspondence Folder
Guide for the Computerized Certification house tax returns during the pipeline proc-
Doc. 6712 is used by The Office of Chief
of State FUTA Credits - Unemployment essing at the service centers and eventual
Counsel for correspondence requiring re-
Tax Form 940 and Schedule H storage at the Federal Records Centers.
view and/or signature. Documents 6443,
Document 6581 contains the instructions for This specially designed folder is durable to
6444, 6445, and 6450 are used within Doc.
computerized certification of state Federal withstand the constant pulling and refiling
6712. CC:F&M:AS Internal Use
Unemployment Tax Act (FUTA) credits. of tax returns and for the large amount of
S:C:CP:RC:SCC General Admin Public 6720 45380F Each reference activity after the tax returns are
Use 12/2001 Destroy Prev Issues Upon Rec stored at Federal Records Centers.
2002 GMF Campus Processing Cycles W:CAS:ST:AN:PA Internal Use
6595 45280E Each
Document 6720 is a calendar showing the
2001 GMF (Generalized Mainline Frame-
We Need Course Developer/Instructor
work) service center processing cycles. It
Distribution to field offices will be made by
originating office initially. Pamphlet is used enables users to determine the comple-
to inform employees of opportunities as mentary MCC cycle for which they are pro-
course developer/instructors in the Training cessing work. W:CAS:SP:PM:CS Internal
and Development Division. HR:T:R Inter- Use
nal Use
D-3
Documents
6982 62195Q Each 7002 62844G Each 7059 A 15738Z Each
IMF File Folders - 2 Inch Employee Benefit Plans: Explanation 7 - Guidelines for Writing Training Materials
These folders are specially designed to Top Heavy Requirements - Book Two: Developer's Guide
house tax returns during the pipeline proc- Document 7002 is the 8th of a series of This Document coordinate with Book One:
essing at the service centers and eventual eleven documents, used with a series of Writer's Guide, which will be used by task
eleven corresponding worksheets, explain-
storage at the Federal Records Centers. force members, program managers, CDI's
ing the evaluation of employee benefit
This specially designed type folder is dura- and other training course developers as a
plans. Doc. 7002 is used with Form 8385
ble to withstand the constant pulling and (worksheet 7) and Doc.'s 6388-6393, 7001, referenceguide to help ensure consistancy
refiling of tax returns during pipeline proc- and 7003-7005. CP:E:EP:FC Internal Use and completeness in IRS training materials.
essing and for the large amount of refer- N:ADC:H:E Internal Use
ence activity after the tax returns are stored
at Federal Records Centers. 7003 62845R Each 7071 63192T Each
W:CAS:ST:AN:PA Internal Use 12/1998 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Issues Upon Rec
Employee Benefit Plans: Explanation 8 - Name Control Job Aid
6983 62152Z Each Employee Leasing Document 7071 is a ready-reference item
12/1984 No Previous Issue Document 7003 is the 9th of a series of designed to assist OCR terminal operators
BMF - 4" File Folder eleven documents, used with a series of when verifying name control data. The
These folders are specially designed to eleven corresponding worksheets, explain- originator reinstated this document in 1991
house tax returns during the pipeline proc- ing the evaluation of employee benefit to provide a uniform product for maintaining
essing at the service centers and eventual plans. Doc. 7003 is used with Form 8386 consistency among the service centers and
(worksheet 8) and Doc.'s 6388-6393,
storage at the Federal Records Centers. between employees. Document 7071 con-
7001-7002, and 7004-7005.
This specially designed type folder is dura- CP:E:EP:FC Internal Use tains data common to all IRMs Part III. All
ble to withstand the constant pulling and locally developed items used as job aids
refiling of tax returns during pipeline proc- 7004 62846C Each should be disposed of upon receipt of the
essing and for the large amount of refer- 12/1998 Use/Issue Prev Issue First new version of Document 7071.
ence activity after the tax returns are stored Employee Benefit Plans: Explanation 9 - S:CAS:B:B Internal Use
at Federal Records Centers. This folder was Required Distributions
previously ordered by Service Centers from Document 7004 is the 10th of a series of 7099 63521O Each
a contract administered by Contracts and eleven documents, used with a series of 10/2001 Destroy Prev Issues Upon Rec
Procurement Branch. eleven corresponding worksheets, explain- Outreach Presenter's Resource Guide
W:CAS:ST:AN:PA Internal Use ing the evaluation of employee benefit Document 7099 is used by Taxpayer Ser-
plans. Doc. 7004 is used with Form 8387 vice employees. This document was de-
6986 14784D Each (worksheet 9) and Doc.'s 6388-6393, signed to assist Taxpayer Service
06/2001 Destroy Prev Issues Upon Rec 7001-7003, and 7005. CP:E:EP:FC Inter- employees in planning speeches. The guide
Disclosure Awareness Pocket Guide nal Use contains speaking tips, list possible topics,
This pamphlet provides a brief overview of 7005 62847N Each outlines, and references. This item is part
employees' responsibilities with regard to 04/1994 Destroy Prev Issues Upon Rec of the Community Outreach Tax Education
Disclosure matters. It is used at orientation Employee Benefit Plans: Explanation 10 Program. W:CAR:SPEC:PPD:E Internal
sessions, workshops, and other circum- - Affiliated Service Group Use
stances that would require information Document 7005 is the last of a series of
about disclosure issues. CL:GLD Internal eleven documents, used with a series of 7106 63553Y Each
Use eleven corresponding worksheets, explain- 06/1991 Destroy Prev Issues Upon Rec
ing the evaluation of employee benefit Summary of Post Employment
6987 A 12068C Each plans. Doc. 7005 is used with Form 8388 Restrictions
09/1998 Destroy Prev Issues Upon Rec (worksheet 10) and Doc.'s 6388-6393 and Present Doc. 6603 determined to be not
IRS Mission Statement Poster 7001-7004. OP:E:EP:FC Internal Use adequate. This item supersedes Doc. 6603,
This poster is for IRS executives, both Na- and will be issued to all current employees
tional and Field office, to hang on their of- 7017 62795W Sheet and to new employees as they enter on
fice walls. Distribution will made from the 04/1993 Use/Issue Prev Issue First duty and to separating employees. To be
(Label for telephone subject to
contractor plant. Limited (unframed) quanti- issued concurrent with new Post-Employ-
monitoring)
ties are available from EADC. CL:C In- Document 7017 is a green, fluorescent ment Restrictions for IRS and Non-Attorney
ternal Use peel-off label created to comply with the Chief Counsel Employees, '(Document
Federal Property Management Regulation 7107).' HR:H:L Internal Use
7001 62843V Each (FPMR) 101-37-311.4 which mandates
07/2000 Destroy Prev Issues Upon Rec identifying those telephones which are sub- 7107 63554J Each
Employee Benefit Plans: Explanation 6 - ject to monitoring. The label text alerts to 06/1991 Destroy Prev Issues Upon Rec
Limitations on Contributions and Service spot-checking of both employee Post-Gov't Employment Restrictions for
Benefits courtesy and data accuracy. IRS and Non-Attorney Chief Counsel
Document 7001 is the 7th of a series of IS:OC:N:LV Internal Use Employees
eleven documents, used with a series of This document will be issued to employees
corresponding worksheets, explaining the 7059 63185E Each other than clerical and secretarial employ-
evaluation of employee benefit plans. Doc. 05/1993 Destroy Prev Rev. Immediately ees when they separate from the Service.
7001 is used with Form 8384 (worksheet Guidelines for Writing Training Materials Also must be available to any employee
- Book One: Writer's Guide
6) and Doc.'s 6388-6393, and 7002-7005. who requests a copy. To be issued concur-
This document will be used by task force
TE:EP Internal Use rent with Document 7106. M:S:L Internal
members, program managers, CDI's and
other training course developers as a refer- Use
ence guide to help ensure consistancy and
completeness in IRS training materials.
N:ADC:H:E Internal Use
D-4
Documents
7130 63740X Each 7350 10267Z Each 7400 10655L Each
IRS Printed Product Catalog Procedures on Ordering Forms (POOF) Management Achievement Program -
This document is a catalog of all IRS pub- This document was developed to establish Entry Level Manager Profile
lished products that are available from the procedures and guidelines for over-the- Questionnaire - Observer Assessment
Area Distribution Centers (ADCs). It in- counter distribution of tax forms and publi- This Document is a questionnaire designed
cludes instructions on how to order pub- cations to individual taxpayers. It contains to help managers assess their current
lished products from the ADCs and from the necessary information for walk-in assi-
other government agencies. It is revised strengths and possible developmental
stors to effectively perform their duties. needs as a manager. A:PS:PM Internal
every 6 months). This item is distributed on Supervisors or district director represen-
the IMDDS Program using File Number Use
tatives will provide specific information
345, Cat. 01459P. For more information, about the local procedures and practices for
see Chapter 5 in Document 7130. 7401 10656W Each
each office. T:FS:M:L Internal Use 01/1989 No Previous Issue
W:CAR:MP:M:PS:DFPS Internal Use
7357 10284K Each Management Achievement Program -
7150 64162P Each 12/1993 Destroy Prev Issues Upon Rec Mid-Level Manager Profile Questionnaire
02/1987 No Previous Issue Project Management Guide Version 2.1 - Self-Assessment
Appeals Mission This document is a questionnaire that is
Document 7357 is a guide for managers
Document 7150 is the Appeals Mission designed to help the managers assess their
involved in major information systems pro-
Statement. The document also exist as a current strengths and possible develop-
jects. The book identifies other IRS guides,
18<"> x 24<"> poster. AP:LMSB:SP In-
handbooks, and reference materials geared mental needs as a manager.
ternal Use
toward refining the project management A:PS:PM Internal Use
7150 A 32738N Each approach within the Service. Consequently,
02/1987 Use/Issue Prev Issue First Document 7357 is a primary reference tool 7402 10657H Each
Appeals Mission Statement Poster for staff and support personnel seeking an 01/1989 No Previous Issue
IRS Appeals Division Mission Statement understanding of IRS project management Management Achievement Program -
AP:LMSB:SP Internal Use for information systems. Copies of this Mid-Level Manager Profile Questionnaire
book are shipped direct to all points on - Observer Assessment
7281 64685T Each IMDDS Files 232 (CATNUM 01608A) and This questionnaire is designed to help
04/1994 Destroy Prev Issues Upon Rec 239 (CATNUM 01016U). IS:S:P Internal managers assess their current strengths
Universal Wiring Handbook Use and possible developmental needs as a
Document 7281 is a reference guide for te- manager. A:PS:PM Internal Use
lecommunications managers and technical 7362 10289N Each
staff when implementing the concept of 07/1988 No Previous Issue 7403 10658S Each
Universal Wiring. The book covers all as- IRS Software Prototyping Methodology 01/1989 No Previous Issue
pects from the initial planning stage through The purpose of this handbook is to provide Management Achievement Program -
the testing and acceptance of a completed IRS organizations with a common frame-
Division Chief Manager Profile
system. The Universal Wiring System is work for the development and implementa-
designed to be responsive to current and Questionnaire - Self-Assessment
tion of ADP software applications using
projected TSM (Tax Systems Moderniza- This questionnaire is designed to help
prototyping techniques. It provides guid-
tion) functional requirements. It also will ance to the project manager, analyst or managers assess their current strengths
provide the economical advantages of a technician on what needs to be done during and possible developmental needs as a
system which does not require additional a software prototype. M:I:S:SP:SQ Inter- manager. A:PS:PM Internal Use
cabling or wiring each time a new data or nal Use
voice system is installed. M:I:T:B Internal 7404 10659D Each
Use 7368 10296C Each 01/1989 No Previous Issue
10/1993 Use/Issue Prev Issue First Management Achievement Program -
7329 10069T Each Basic Guide for Processing Statute Division Chief Manager Profile
07/1999 Destroy Prev Rev. Immediately Cases Questionnaire - Observer Assessment
Automated Lien System (ALS) User Document 7368 is a quick reference work- This questionnaire is designed to help
Guide tool used daily by tax examiners and re- managers assess their current strengths
Document 7329 is a quick reference guide venue officers in the Collection, and possible developmental needs as a
which provides step-by-step instructions for
Examination and Returns Processing func- manager. A:PS:PM Internal Use
Collection function Lien Unit employees on
tions when analyzing/processing statue
how to use the ALS (Automated Lien Sys-
tem). OP:CO:C:SP Internal Use
cases. W:CAS:AM:PPG:A Internal Use 7405 10660E Each
7334 10093T Each Management Achievement Program
04/2000 Destroy Prev Issues Upon Rec 7391 10524L Each Handbook
Explanation #11 Employee and Matching 11/1988 No Previous Issue This handbook is intended to provide man-
Contributions IRS Statistical Sampling Handbook agers and program specialists with an in-
This explanation is to indentify major prob- The FSP is the end product of a structured
troduction and overview of the Management
lems concerning the special nondiscrimi- analysis. It communicates the functional
Achievement Program. It covers the main
nation requirements that apply to employee requirements of the Service Replacement
Systems (SCRS) development. components of the new program, new pro-
and matching contributions. T:EP Internal cesses and forms. A:PS:PM Internal Use
Use W:S:PA Internal Use
7335 10092I Each 7394 10590R Each

04/2000 Destroy Prev Issues Upon Rec 08/1996 Destroy Prev Issues Upon Rec 7407 10667D Each
Explanation #12 Section 401(k) Omnibus Taxpayer Bill of Rights 01/1989 No Previous Issue
Requirements Need to inform/educate all employees Management Achievement Program
This explanation is to identify major prob- about contents of Taxpayer Bill of Rights Binders
lems that relate to plans which include a 11. New law affects all employees across Used with Management Achievement Pro-
cash or deferred arrangement. T:EP In- the board. M:S:CE:TX:CS Internal Use gram Handbook. Doc. 7405.
ternal Use A:PS:PM Internal Use
D-5
Documents
7474 11045T Each 7555 11769K Each 7603 10377W Each
IRS Drug Free Workplace Manager's Information Security---You Are The Key Freeze Condition Codes
Guide The Computer Security Act of 1987 (Public Document 7603 is the result of a recom-
This manual is for all IRS manager's to use Law 100-235) mandated Service develop- mendation received by the Accounts Re-
ment of a computer security awareness
as a reference in making the IRS a drug- ceivable (A/R) Steering Committee. The
training program for all employees and
free workplace. M:S:P:B Internal Use contractors. Document 7555 is a compo- document is used by service center and
nent of that program and complies with the district office employees and serves as an
7475 11046E Each
complementary requirements of Treasury aid to alert them of accounts with freeze
12/1998 Destroy Prev Issues Upon Rec Directive No. 85-02. Trainig Doc 9546-002 codes, thereby preventing service collection
State Abbreviations, Major City Codes dated 3-90 (89537Y) covers the same in- action via balance due notices, adjust-
and Address Abbreviations formation. IS:O:O:S:S Internal Use ments, credit offsets, etc. R Internal Use
Document 7475 is a pocket reference job
aid for ease of use at a workstation. The 7560 A 22867V Each
booklet comprises sections which provide 09/1996 No Previous Issue 7622 12400U Each
information complementary to the title of the Post Of Duty Directory 09/1990 No Previous Issue
document. This Document is referred to in This post of duty listing is a job aid used by Personal Affairs Record & Info
Publication 1346 and can be obtained by the toll free assistors in Taxpayer Service. This booklet is used to record information
It includes the city, state, local time of op-
the public from EADC only. for family use. A:PS Internal Use
eration, and region. C:TPS Internal Use
W:CAS:SP:IMF:1 Internal Use
7637 12501G Each
7544 11201T Each 7563 10783E Each 08/1990 No Previous Issue
09/1990 No Previous Issue 01/1990 No Previous Issue Occupational Safety and Health for IRS
Examination Reference Guide to Table Disability Documents Employees
37 / Exam Program Monitoring Document 7563 is a yellow file folder used HQ:SS:F Internal Use
This pamphlet will provide the field with a to hold disability documents, to be used in
reference guide to what is on Table 37, disability retirement cases. Personnel can 7640 12534B Each
Examination Program Monitoring and what easily identify these folder due to their bright 12/1997 Destroy Prev Issues Upon Rec
is contained on the pages. yellow color. A:PS:C:B Internal Use Pay Setting Desk Guide
CP:EX:CS:WMS Internal Use This document was developed as a result
7564 11918V Each of Critical Success Factor 10: to improve
7550 11595E Each 01/1990 No Previous Issue the timeliness and accuracy of payroll and
10/1990 Use/Issue Prev Issue First Voluntary Retirement Documents Folder personnel actions and retirement process-
Special folders are necessary to ensure
IRS Drug Free Workplace Employees' ing. It was developed with the intent that it
proper handling of voluntary retirements.
Guide A:PS:C:B Internal Use would be used by the personnel specialist
Document 7550 explains the responsibilities in all personnel offices servicewide when
of employees and the IRS in maintaining a 7565 11919G Each establishing salary rates on personnel ac-
drug free workplace. A:PS:PM Internal 01/1990 No Previous Issue tions and pay settings. This document is
Use Death Documents Folder limited to use by Personnel/Human Re-
Special folders are necessary to ensure sources Offices only. Text prints in black
7553 B 14879L Each proper handling of death cases. and Cover is surface tinted in PMS 321
11/2001 Destroy Prev Issues Upon Rec A:PS:C:B Internal Use (Teal) N:ADC:H:P:C Internal Use
Customer Service Probe & Response
Guide (Text only) 7568 11936R Each 7669 12726D Each
This guide is used in conjunction with Pub. 04/1994 No Previous Issue 11/1990 No Previous Issue
Note
17 and provides assistors with probe and Fair Labor Standards Act (FLSA)
Document 7568 is a note which is attached
response points necessary to ascertain in- to the inside front cover of history folders for Manager's Guide
formation from taxpayers in order to re- products belonging to the IRS Print On De- Document 7669 is used by all IRS manag-
spond to their inquiries. mand Program. The note alerts printing an- ers to educate themselves about their re-
W:CAS:AM:PPG:ATA Internal Use This alysts to provide reproducible copies of sponsibilities in administering the Fair Labor
product may not be ordered by the gen- products to ADC's instead of sending a job Standards Act. M:S:P:S Internal Use
eral public to print. T:M:PS:AFP Internal Use
7702 12903G Each
7553 E 30952Z Each 7591 45645B Each 10/1994 Destroy Prev Issues Upon Rec
10/2000 No Previous Issue 05/2001 Destroy Prev Issues Upon Rec How a Tax Case Gets to Court
Accounts Resolution Guide IRS Policy Against Sexual Harassment This document is for chief counsel employ-
The Accounts Resolution Guide is a job (Poster) ees to give an overview of the process of
Document 7591, was revised by the origi-
aid/quick guide for resolution of certain no- having a tax case go to litigation.
nating office (NHQ:EEO) to reflect the new
tice (8815) and refund (4262) taxpayer in- IRS Sexual Harassment Hotline toll free CC:F&M:TC Internal Use
quiries. It is to be used by all Account telephone number: 1-866-622-5064. This
Management, Compliance Services and poster should be posted and/or displayed in
7729 13080U Each
Field Assistance (W&I/IS/SE) employees all IRS Offices Servicewide to inform ALL 03/1991 No Previous Issue
who respond to account-related inquiries. IRS EMPLOYEES of the IRS Policy Against Unauthorized Procurement
S:CAS:AM Internal Use Sexual Harassment in the workplace. The This pamphlet explains and gives examples
TDD/TTY hotline number will remain the of unauthorized procurements.
same on the posters. The IRS Sexual Har- A:P:P:P Internal Use
assment poster trim size will be 11" x 17".
Document 7591 will print face only on 80#
White, Matte-Coated cover in PMS 3005
Cyan (Blue) and Black ink. N:EEO Inter-
nal Use
D-6
Documents
7791 13427V Each 7921 14351E Each 7968 14585M Each
Automated Insolvency System User's Responsibility is Yours - Do's and Don'ts Site Preparation Guide for
Guide for Securing Portable Computers Telecommunications Analysts
Document used By District office Collection, Doc. 7921 serves to focus attention on the The guide is used by telecommunications
Special Procedures function personnel as
need to take all necessary precautions in field personnel to identify site preparations
a user's guide to the Automated Insolvency
System. Also available to any other func- order to protect equipment and to stress requirements for the installation of telecom-
tions that may have access to the system. employee responsibility. Product will serve munications systems and universal wire.
S:C:CP:T&I Internal Use as a reminder to all employees that security M:I:G Internal Use
is everyone's responsibility. A:RE Internal
7826 13684S Each Use 7979 14653D Each
Desk Guide for Appeals Officers 7923 14353A Each Chief Counsel Technical Update
This document is a guide to show Appeals 09/1992 No Previous Issue Associate Chief Counsel Technical Update.
Officers how to prepare case memos. Ethics Resources Guide: Folder & Tabs Note: Item changed from originator control
AP:SHR Internal Use This vinyl folder with tabs will be given to to stocked at all CIDS. CC:F&M:TC In-
each IRS employee as part of Ethics train- ternal Use
7837 13747Q Each
ing material, Course No. 9919 A&B. Folder
09/1992 Destroy Prev Issues Upon Rec 7988 14684C Each
ISD Quality Measures Handbook should be maintained by employee to house
all ethics material for length of career. 10/1992 No Previous Issue
Document 7837 is a job aid for ISD em-
M:EO:D Internal Use Ethics: Resources for You Brochure
ployees and TSM (Tax System Moderniza-
tion) project staff. The book is designed to (When in Doubt What to Do...)
guide the user when developing meaningful 7932 14392Z Each Doc 7988 is the Ethics brochure that ac-
quality measures that ensure meeting cus- 09/1994 Destroy Prev Issues Upon Rec companies Doc. 7923, The Ethics Resource
tomer needs and improving efficiency and Section 482 Teleconference Handbook Guide. The brochure discusses where to
productivity. M:I:IR Internal Use Document is part of a Counsel Techical go and to do when an employee has ques-
Communications Teleconference. tions about ethics. M:EO:D Internal Use
7851 13815H Each CC:F&M:TC Internal Use
Here's What and How for the Best Mail 7935 14427F Each 8418 14689F Each
Service 03/1992 No Previous Issue 02/1993 No Previous Issue
Overview of functions of N.O. Mail Services. Juran Institute Quality Improvement On-Site Interview Report
HR:N:FM Internal Use Tools - Instructors Package This information is used by field personnel
7875 14080E Each IRS obtained a 10-year licensing agreement (primarily Exam & CID) to determine inter-
03/1993 Destroy Prev Issues Upon Rec to publish and distribute an unlimited num- viewing restrictions / requirements over-
Software Development Life Cycle Design ber of these instructor packages, to people seas. This product printed in 1993 has
Document at all levels of the organization. These 7,200 copies BOH in EADC. The document
Document 7875 contains guidelines for packages will help in training employees in will not be reprinted per Delores Carr (202
Software Development Life Cycle (SDLC) systems management and Total Quality 874-1369) of A/C International, once the
system developers to follow when docu- techniques. The kit contains the following: existing stock is depleted. TBrown.
menting the design stage of a proposed Binder for Volume I; Binder for Volume II; CP:IN:P Internal Use This product may
automated information system. Text for Volume I; Text for Volume II; Tabs not be ordered by the general public
M:I:S:SP:SQ Internal Use for Volume I; Tabs for Volume II; Setup
Case for Audio Visual masters; and the au- 8443 20936D Each
7882 14100L Each 07/1994 No Previous Issue
04/1993 Destroy Prev Issues Upon Rec dio visual masters. AC:Q Internal Use
IRS Coordinated Examination Program
Software Development Life Cycle
Analysis Document 7936 14444Q Each Auditing Standards
Document 7882 contains guidelines for 03/1992 No Previous Issue This Document is used only by the Coordi-
Software Development Life Cycle (SDLC) Juran Institute Quality Improvement nated Examination Programs (CEP) Auding
system developers to follow when docu- Tools - Desk Guide Standards for the IRS employees. This Do-
menting the analysis stage of a proposed IRS has obtained a 10-year licensing cument is a reference guide for everyday
automated information system. agreement to publish and distribute an un- use of the employees. CP:EX:C Internal
M:I:S:SP:SQ Internal Use limited number of these desk guides to Use
people at all levels of the organization.
7920 14339W Each These desk guides will assist with systems 8449 25773C Each
management and improvement on a daily
Database Design Leadsheet Worksheet System
Document 7920 is for use by database ad- basis, for total quality. The desk guide
contains the following: Binder, Text and Document 8449 is an exhibits package
ministrators and designers, technical man-
agers, and other personnel involved in the tabs. NHQ:QTAC:OP Internal Use used by Revenue Agents preparing work-
development or interpretation of documen- papers using the leadsheet approach. Doc-
tation involving logical and physical data- 7946 14485L Each ument 8449 is used in conjunction with
base design. The guidelines and standards 03/1992 No Previous Issue TPDS material and should be stocked at
presented in the document are applicable Super Suggestion Poster CADC. OP:EX:ST Internal Use This
to all ADP (Automated Data Processing) This poster is used to promote the Super product may not be ordered by the gen-
software systems developed in the IRS that Suggestion Program. An initial distribution eral public
are implementing a DBMS (Database Man- is being made to all R.O.'s, D.O.'s, and Srv.
agement System). (NOTE: The standards Ctrs to the attention of Personnel: Sug-
apply to systems developed by IRS per- gestion Coordinator. N:ADC:H:P:P Inter-
sonnel as well as those by contracted ADP
nal Use
support.) M:I:SD:RM:AP:SQ Internal Use
D-7
Documents
9039 A 12106F Each 9087 15332H Each 9139 15888G Each
08/1995 Destroy Prev Issues Upon Rec 01/1999 Destroy Prev Rev. Immediately 08/1995 No Previous Issue
The IRS Systems Management Corporate Education Training Program Report of The Task Force on Sexual
Handbook for Customer Service Harassment
Document 9039A is for use by all IRS em- This publication outlines the Customer Ser- Document 9139 is the report of the task
ployees to provides guidance in systems vice Education Department Training guide- force on sexual harassment. This booklet
management. This book contains proce- lines for Customer Service Representatives is for reference by IRS executives and
dures needed to support the Core Business and lists the courses available for technical managers. M:EO:A Internal Use
Systems and Total Quality Organization training. M:S:CE:TX:CS Internal Use
joint agreement between IRS and NTEU. 9141 15891D Each
AC:Q Internal Use 9089 15356R Each 09/1993 No Previous Issue
08/1994 Destroy Prev Issues Upon Rec Guidance for all Employees on Deputy
9039 B 21958B Each Telecommunications Tactical Plan (2nd Agency Ethics Official
03/1996 No Previous Issue Edition) D9141 provides guidance to all new em-
Creating A System Management Document 9089 is a roadmap reference and ployees as they receive TPDS (Training
Environment implementation book for use by Service Publication Distribution System) informa-
Doc. 9039B is to help executives and top executives, telecommunications and infor- tion. It is used along with the new Ethics
level managers establish and maintain a mation systems managers and staffs at the Resource Guide. M:H:E Internal Use
consistent environment for managing sys- national and field level. The book, which
tems as part of daily activity. AC:Q Inter- specifies the Service target telecommuni- 9142 15893Z Each
nal Use cations architecture, requires telecommuni- 09/1993 No Previous Issue
cations personnel to develop and execute Guidance for all Employees on
9040 14935K Each telecommunications site plans. Reporting Misconduct
01/1994 No Previous Issue IS:N:T:N:T Internal Use D9142 provides guidance to all employees
Audit Information Management System - as they receive TPDS Training Publication
Open and Closed Case Data Files Data 9098 15624K Each Distribution System) information. It is used
Dictionary 12/1999 Destroy Prev Rev. Immediately as a guide to reporting misconduct along
This document assist Field Personnel with Market Segment Specialization Program with the new Ethics Resource Guide.
definitions for the Open and Closed Case (MSSP) M:H:E Internal Use
Database. S:C:CP:CW:EMIS Internal Use This pamphlet explains the new high priority
direction of Examination for all Exam Em- 9157 15970B Each
ployees. It's an information only document. 03/1999 Special Handling/See Remarks
9072 15218C Each OP:EX:CS:M Internal Use IRS Managers' Communications Toolkit
01/1993 No Previous Issue Document 9157 is distributed to all IRS
Accounting for Change 9123 15797Q Each managers nationwide. This booklet is in-
This document will be used to implement 02/1998 Destroy Prev Issues Upon Rec tended to aid managers in leading change.
the compliance 2000 initiative on change Filing a False Federal Income Tax EADC in Richmond Virginia is to maintain
of methods on accounting (Rev. Pro. This poster is for presentations for CI. additional stock for each revision date of
92-20). CC:F&M:TC Internal Use CI:S:RPE Internal Use this document. When the stock for specific
revisions is depleted it will not be reprinted.
9074 15229J Each 9123 (SP) 15992P Each IRS offices can order this item for training
01/2001 Destroy Prev Issues Upon Rec 01/1994 No Previous Issue or information purposes. When placing an
Examination Quality Measurement Filing a false federal income tax return order for Document 9157 the orderer MUST
System (EQMS) Quality Standards (Spanish Version) specify the exact revision date being or-
Document 9074 is a quick reference, tri-fold This is for proofs for the spanish version of dered. CL:C:IC Internal Use
brochure which contains the quality stand- Doc. 9123. CI:S:RPE Internal Use
ards developed in support of the Examina- 9157 A 21083D Each
tion function quality improvement program. 9126 15879V Each 10/1994 No Previous Issue
The standards provide objective criteria 07/1993 No Previous Issue IRS Managers' Communications ToolKit
against which the case quality of SB/SE Application Development Standards Binder Inserts
examiners is evaluated. S:SR:PMC Inter- (ADS) Handbook Document 9157A is a Binder Insert kit for
nal Use Document 9126 contains standards, guide- use with Document 9157, IRS Managers'
lines, tips, and examples to assist informa- Communications Toolkit. This document
9075 15230K Each tion systems analysts in interpreting and consist of a cover memo, 1 binder cover
08/1995 Destroy Prev Issues Upon Rec applying the products, procedures, and insert and 1 binder spine insert. This kit
Examination Quality Measurement technologies they will encounter in the nor- should convert any standard binder with a
System - Auditing Standards (Poster) mal course of their work. front and spine insert panel into a Toolkit
This poster will be used to publicize the M:I:SD:RM:AP:SQ Internal Use binder. CL:C:IC Internal Use
EQMS Auditing Standards.
S:C:CP:RC:ES Internal Use 9129 15840M Each 9161 15989S Each
9077 15236Y Each Penalty Teleconference Brochure Currency and Banking Retrieval System
01/1993 No Previous Issue This document is used to convey penalty User's Guide
Standards of Ethical policies and information to chief counsel Originated by DCC, Doc 9161 guides au-
Conduct/Government-Wide employees. CC:F&M:TC Internal Use thorized users in accessing documents from
Doc. 9077 is a portion of the Office of Gov- the DCC database. Provides instructions
ernment Ethics (OGE) published Uniform on use of the Currency and Banking Re-
Standards of Ethical Conduct for Emplo- trieval System. Used by CI, Exam, Col-
lyees of the Executive Branch. lection, plus other Treasury groups.
N:ADC:H:R Internal Use IS:N:D:CB:S Internal Use
D-8
Documents
9162 16003L Each 9183 16904F Each 9210 20202Q Each
CFOL Command Codes Clarity Standards Desk Guide All Purpose Seal for Awards - Gold
Document 9162 is a quick reference guide This Document will serve as ready refer- Doc. 9210 is a seal to be affixed to award
for field personnel use when accessing ence for service employees who originate or recognition certificates. It is a 2 1/8" di-
CFOL (Corporate Files On-Line) command or revise taxpayer correspondence such as ameter circle, metallic gold, stamp em-
codes.Doc 9162 was a guide used at ter- letters and notices. T:FP:N Internal Use bossed with "Internal Revenue Service"
minals by IDRS users servicewide to make surrounding the IRS crest.
more efficient use of Corporate Files on N:ADC:H:P:P Internal Use This product
Line (CFOL) command codes. Effective 9185 17191Q Each may not be ordered by the general
with Chapter 14 of the 1995 revision of Do- 03/2000 Destroy Prev Issues Upon Rec public
cument 6209 (catnum 61462O), ADP and Purchase Card Guide
ODRS OInformation, Doc 9162 is obsolete This document provides instructions on the 9222 20489L Each
as present stock is depleted. use of credit cards to IRS cardholders, in- 01/1994 No Previous Issue
IS:D:I:CFL Internal Use cluding Revenue Officers and Special Privacy Project Report
Agents. This booklet has been revised with Document 9222 contains the reports and
9165 16142L Each current new regulations. The previous Doc corresponding appendices to the three-
05/1995 Destroy Prev Issues Upon Rec 9184, Revenue Officers Guide, has been phase comprehensive review initiated in
Video Users Guide to Section 530 - The consolidated with this Doc. 9185. Docu- January 1991 of the IRS privacy strategy.
Experts Talk about Granting Relief ment 9184 has been obsoleted. The review was performed Servicewide to
This item is part of Counsel Technical A:P:P:P Internal Use ensure that the strategy (1) protects tax-
Communications. This guide provides in- payer information against inappropriate use,
formation when employees are misclassi- 9186 17214E Each and (2) is appropriate and timely for mod-
fied as independent contractors. This guide 03/2001 Destroy Prev Issues Upon Rec ernization of basic information systems and
can be used as a reference tool to follow Taxpayer Advocate Service Case Criteria Servicewide operations. IS:PA Internal
along with the video tape or as a desk ref- Card Use
erence for technical information. Doc. 9186 is to be used by all Taxpayer
Advocate Officers as a quick reference job 9225 20515W Each
CC:F&M:TC Internal Use
aid to determine which complaints and in- 02/1994 No Previous Issue
9168 16260I Each quiries should be forwarded to the Taxpayer Bankruptcy Disclosure Handbook
09/1993 No Previous Issue Advocate Program. TA:TAO Internal Use This document is for chief counsel and dis-
Partnership Allocations Video Users closure personnel for use concerning bank-
Guide ruptcy issues. 2/28/2002 There is a chapter
This document is part of Counsel Technical 9189 17507S Each in the Disclosure Litigation Training Text,
12/1994 No Previous Issue Doc 8448, available on the website that
Communications. This is a user-guide in
THE SPIRIT LIVES - Native Americans addreses disclosures in the bankruptcy
auditing partnership allocations.
and the Internal Revenue Service context. Also, IRS released in hard copy
Document 9189 contains general informa- form, which tax services and LEXIS have
9170 16381M Each tion on Native Americans. Also, this bro- reproduced electronically, Litigating Guide-
09/1993 No Previous Issue chure addresses the IRS's outreach efforts line Memoranda (LGMs). DL-4, Disclosure
TSS Critical Elements and Performance to recruit Native Americans. This document of Returns and Return Information in Bank-
Standards should be used by all IRS offices as a ruptcy cases, contains virtually the same
TSS elements and standards is for all the handdout during Native American Special content as Doc 9225. The web site is
Field Taypayer Service assistors and man- Emphasis Programs and at special events http://www.irs.treas.gov /pub/irs-utl
agers. This item is distributed on the IMDDS in November (Native American Heritage /doc8448-rev4-2000.pdf. A
Program using Cat. Number 01003R. For Month). Document 9189 was developed by CC:PA:DPL Internal Use
more information, see Chapter 5 in- servicewide EEO. M:EO:A Internal Use
9230 20542D Each
structions in Document 7130.
T:C:P:S:C Internal Use AUR Security Rules
9190 17754T Each
9171 16393E Each 10/1993 No Previous Issue This document will be used by AUR Srevice
09/1993 No Previous Issue The IRS Planning for Quality Handbook Center Managers, who will give it to their
employees who use the AUR system.
TSR Critical Elements and Performance Document 9190 is to be used as a guide for
R:C:I:A Internal Use
Standards designing major IRS processes. Some of
TSR & TSS elements and standards are to those who should use this document are 9234 20573C Each
distributed to all the Field Taypayer Service Core Business Systems Teams, Subsys- 09/1994 No Previous Issue
assistors and managers. This item is dis- tems and Process owners. This book is Telecommunications Specialists Guide
tributed on the IMDDS Program using Cat. looseleaf and three hole punched for in- to Developing Reasonable
Number 01004C. For more information, see serting into a three ring binder. Each user Accommodation for Employees ...
Chapter 5 instructions in Document 7130. must furnish their own binder as they are Document 9234 is the outgrowth of a task
T:C:P:S:C Internal Use not stocked by the IRS Area Distribution force which convened to discuss
Centers. This item MUST NOT be furnished ways/means of enhancing the quality of
to the public because it contains copy- working conditions for employees with dis-
righted information. Each shrink wrapped abilities. The document assists Information
book also contains a seperate cover printed Systems professionals in providing tele-
in blue ink. The seperate cover is not three communications and Automated Data Pro-
hole punched because it is to b C:Q In- cessing (ADP) adap- tive equipment as
ternal Use appropriate to the disabled employees
identified needs. IS:N:T:N:T Internal Use
D-9
Documents
9235 20911I Each 9266 20863J Each 9282 C 33246S Each
Telecommunications Core Curriculum Participant's Guide to NORD/NC V BUSINESS REPLY LABEL (OGDEN)
Training Performance Summary Guide Contract Changes This label is used by VITA/TCE sites to mail
The Technical Management Division will Doc. 9266 highlights changes made in col- Form 8453, "US Individual Income Tax
ensure the effective and efficient imple- lective bargaining agreements with NTEU. Declaration for Electronic Filing" to the Og-
mentation and maintenance of all hardware, This item is normally distributed through den IRS Center. When using, affix label
software, and telecommunications com- IMDDS all-managers pattern. M:S:L In- to upper right corner of #10 envelope. Be
ponents of our corporate information sys- ternal Use sure label is at edge of top right corner.
tems environment. The services we Do not use tape. Do not write on envelope
provide our customers include capacity 9270 20881F Each or use envelope withpinting other than re-
planning, performance management, sys- 06/1994 No Previous Issue turn address. W:CAR:SPEC:PPD:E Tax
tems and communications software, IRS Leadership Attribute Inventory Cover Related Public Use
telecommunications support, and manage- Assessment
ment and support of Departmental (Trea- Doc. 9270 is an inventory of leadership at- 9282 D 33257Z Each
sure-Wide) network services. tributes for managers to rate the effective- 12/2001 No Previous Issue
M:CE:IT Internal Use ness of people for each of the listed BUSINESS REPLY LABEL (ANDOVER)
activities. M:S:CE:PD:L Internal Use This label is used by VITA/TCE sites to mail
9240 20617T Each Form 8453, "US Individual Income Tax
04/1994 No Previous Issue 9271 20901M Each Declaration for Electronic Filing" to The
Employee Benefit Plans, Explanation No. 06/1994 No Previous Issue Andover IRS Center. When using,affix label
5c Coverage & Nondiscrimination Req: IRS/NTEU National EEO Task Force to upper right corner of #10 envelope. Be
General Test & Benefit Report - Supplemental Report sure lavel is at edge of top right corner. Do
General Test and average Benefit Test In 1991, an IRS/NTEU National EEO Task not use tape. Do not write on envelope or
T:EP Internal Use Force studied the high incidence of discipli- use envelope with printing other than return
nary actions among certain racial groups address. W:CAR:SPEC:PPD:E Tax Re-
9241 20618E Each within IRS. This supplemental report sup- lated Public Use
04/1994 Destroy Prev Issues Upon Rec ports the previous data and shows that dis-
Employee Benefit Plans: Explanation No. ciplinary actions continue at an uneven rate. 9282 E 33261H Each
5B Permitted Disparity PC:C:I Internal Use 12/2001 No Previous Issue
The purpose of 5B is to identify major BUSINESS REPLY LABEL (AUSTIN)
problems relating to permitted disparity re- 9278 20957G Each This label is used by VITA/TCE sites to mail
quirements of section 401 (l) of the Code. 10/1999 Destroy Prev Issues Upon Rec Form 8453, "US Individual Income Tax
T:EP Internal Use Reasonable Accommodation for Declaration for Electronic Filing" to The
Persons with Disabilities Austin IRS Center. When using, afix label
9242 20619P Each Document 9278 is a brochure for use by all to upper right corner of #10 envelope. Be
04/1994 No Previous Issue IRS managers. It provides information on sure lavel is at edge of top right corner.
Employee Benefit Plans - Explanation reasonable accomodation for persons with Do not use tape. Do not write on envelope
No. 5 - Coverage & Nondiscrimination disabilities.This document is distributed to or use envelope withpinting other than re-
Req. Defined Benefit Plans all managers in the DC Metro area only turn address. W:CAR:SPEC:PPD:E Tax
coverage and nondiscrimination req. De- (except Counsel and TIGTA). Related Public Use
fined benefit plans T:EP Internal Use M:HQ:EOM:SPO Internal Use
9282 F 33268G Each
9249 20733U Each 9282 A 23286G Each 12/2001 No Previous Issue
06/1994 No Previous Issue 12/1996 No Previous Issue BUSINESS REPLY LABEL (CINCINNATI)
New Command Code (Names) Business Reply Label (Collection) This label is used by VITA/TCE sites to mail
This poster is an introduction to the new This document was created specifically for Form 8453, "US Individual Income Tax
command code "NAMES" available under use by the Lien Department when filing Declaration for Electronic Filing" to the Cin-
the (CFOL) program. CFOL is an expand- Federal Tax Liens and releases with the cinnati IRS Center. When using, affix label
ing component under Tax Systems Mod- courthouses in the Gulf Coast District. This to upper right corner of #10 envelope. Be
ernization (TSM). These posters are initially product received a National Product Num- sure label is at edge of top right corner. Do
being sent to IDRS users in all Regions, ber. W:CAR:SPEC:PPD:E General Ad- not use tape. Do not write on envelope or
Districts and Service Centers. This item is min Public Use use envelope with printing other than re-
distributed on the IMDDS Program using turn address. W:CAR:SPEC:PPD:E Tax
Cat. Number 01608A. For more information, 9282 B 33234A Each
Related Public Use
see Chapter 5 instructions in Document 12/2001 No Previous Issue
7130. T:C:T:F Internal Use BUSINESS REPLY LABEL(MEMPHIS) 9284 21005F Each
This label is used by VITA/TCE sites to mail 08/1994 No Previous Issue
9262 20853N Each Form 8453, "US Individual Income Tax Resource Book: The Privacy Act of 1974
01/1995 No Previous Issue Declaration for Electronic Filing" to the This book is used as a resource tool for
Seeing Things Differently: A Guide to Memphis IRS Center. When using, affix Disclosure Litigation attorneys in dealing
Managing Conflict label to upper right corner of #10 envelope. with Privacy Act questions. This item is
A Guide to Managing Conflict will help to Be sure label is at edge of top right corner. distributed on the IMDDS Program using
provide necessary guidance, skills and Do not use tape. Do not write on envelope Cat. Number 01454M. For more informa-
support in resolving conflict promptly and or use envelope with no printing other tion, see Chapter 5 instructions in Docu-
informally. It is being distributed to all than return address. ment 7130. CC:EL:D Internal Use
managers. M:S:CE:PD:A Internal Use W:CAR:SPEC:PPD:E Tax Related Public
Use
D-10
Documents
9285 21011J Each 9343 12107Q Each 9397 21559I Each
Discharge and Dischargeability Leadership Department Catalog Employment Tax Myths and
Deskbook Doc. 9343 details the Service's Leadership Misconceptions Brochure
This publication is used by Chief Counsel Curriculum. The catalog describes the pro- This is part of the Counsel Technical Com-
attorneys throughout the country. This item cess of determining training requirements munication office. This item discusses in-
is distributed on the IMDDS Program using for leaders. The Leadership Department formation concerning employment tax
Cat. Number 01532Z. For more information, uses the Leadership Attributes as the base myths. CC:F&M:TC Internal Use
see Chapter 5 instructions in Document to match needs to educational modules.
7130. CC:EL:GL Internal Use N:ADC:H:L Internal Use 9404 21576T Each
9287 21014Q Each 9347 12195K Each FRPS Services Module - Customer User
The Basics of Financial Products User Guide
Surveillance Handbook Welcome to the Facilities Request Proc-
Guide This document will assist Chief Counsel at-
This book is another product from the Office essing System (FRPS) - Services Module.
torneys who may have questions regarding The automated system for requesting Fa-
of Assistant Chief Counsel, Financial Insti-
the various methods of surveillance and the cilities services. With FRPS, you have the
tutions and Products to improve under-
permissible uses of the evidence derived ability to input requisitions electronically to
standing of how financial products are used
in the marketplace. This document is an therefrom. CC:CT Internal Use Facilities. This eliminates the timely prepa-
introduction to the basics of financial pro- ration of a paper document (Form 1334),
ducts such as forward, futures, and options
9352 14190B Each
04/1997 Destroy Prev Issues Upon Rec and the approval and mail process. As a
contracts, notional principal contracts, result you requests are processed more
Quality Standards For PRP Casework
hedging transactions, short sales, and quickly. M:RE:FS Internal Use
straddles and how all of these are traded. Document 9352 is a quick reference sheet
to be used by Problem Resolution Officers.
This sheet contains the minimum standards
9405 21577E Each
9300 10567C Each for acceptable PRP casework and may be
FRPS - Services Module - FM User Guide
09/1994 No Previous Issue supplemented by regional or local office in-
This is the user guide for FRPS.
Ten Core Ethical Principles/Five structions. C:TA Internal Use
M:RE:FS Internal Use
Principles of Public Service Ethics
This form is placed in the back of all training 9364 21306T Each
documents: new,revised, and reprinted. 05/1995 No Previous Issue
M:CE:PD:GB Internal Use PCAS Handbook
Document 9364 is the outgrowth of a co- FRPS - Forms & Supply Module - FM
9306 21093Z Each operative effort between the Chief Financial User Guide
08/1995 No Previous Issue Officer (CFO) and the Chief Information This is the FMB User guide to the Stock
Action Plan for the Prevention of Sexual Officer (CIO). The book contains joint or- Inventory Management and Customer Or-
Harassment ganization procedures, reports, and guide- dering (SIMCO) system, the automated
Document 9306 is an action plan that has lines to help ensure that PCAS codes are system for managing your forms and sup-
been developed to prevent sexual harass- established for TSM and non-TSM (Tax plies. M:RE:FS Internal Use
ment. This booklet is for use by all IRS Systems Modernization) projects and sub-
managers. M:EO:A Internal Use projects funded by FY-95 Appropriation 4 9418 21624S Each
resources. IS:S:F Internal Use 06/1995 No Previous Issue
9320 21191E Each TTV Update Section 162K
10/1994 No Previous Issue 9373 21434M Each Userguide for TTV Update teleconference.
A Taxing Trail of History - 02/1995 No Previous Issue CC:F&M:TC Internal Use
Commemorating the Bicentennial of the IRS User Fees Training Aid
Whiskey Rebellion This is a pocket guide containing the IRS 9428 21714X Each
Document 9320 was produced as part of installment agreement user fees. 07/1995 No Previous Issue
the IRS Historical Studies Program. This Preparing Unscheduled Maintenance
M:CE Internal Use
brochure is to be distributed by the origina- Reports (UMRs)
tor to IRS offices in the state of Pennsylva- 9377 21474W Each Document 9428 provides generic minimum
nia and bordering states. This distribution 06/1995 No Previous Issue problem reporting requirements for all com-
was determined because the historical sites Universal Wire Implementation Guide puter systems and components regardless
of the Whiskey Rebellion are in Pennsylva-
Document 9377 is a reference tool which of size or location. The contents of this
nia. This document is a guide with di-
provides telecommunications analysts, handbook focuses on reporting both hard-
rections and information about each
technicians, and managers with detailed in- ware and software problems for internal
Whiskey Rebellion site. The brochure is
printed on Laid Finish Cover, Cream, 65# formation to effectively implement and (on-site) resolution. Systems operators,
in PMS 209 (Red) ink. PC Internal Use maintain the Universal Wire Plan in all Ser- administrators, management and others
vice locations. M:I:T:B Internal Use with similar responsibilities must familiarize
themselves with the requirements of this
9335 10557G Each 9396 21556B Each handbook and take the appropriate actions
to resolve or correct problems which re-
Interim Handbook of Employee Conduct TTV Update: Market Segment
strict, slow or stop scheduled production or
and Ethical Behavior Understanding
processing. This document supersedes and
Interim Handbook of Employee Conduct This item identifies particular areas of un-
obsoletes SCRS-11 and 1 IS:N:O:O:A In-
and Ethical Behavior is an interim doc- certainty or noncompliance within a market
ternal Use
ument for use until Treasury Supplemental segment. It offers innovative approaches
Rules are available. It incorporates to resolving long standing disagreements
a number of regs, statutes, policies, advice with various industries on administrative or
and guidance into one document. technical issues. CC:F&M:TC Internal
N:ADC:H:R Internal Use Use
D-11
Documents
9439 21783K Each 9485 22279H Each 9570 B 25211Z Each
Prevention of Sexual Harassment - A Automated Data Processing Property Occupant Emergency Plan - Norfolk
Reference Guide For Managers Management Section (APMS)--ADP Federal Building
Document 9439, Prevention of Sexual Har- Property Management...... This document describes standard operat-
assment - A Desk Reference Guide for Document 9485 provides standardized pro- ing procedures for the physical protection
Mananagers, was revised by the originating cedures, definitions, and requirements of all employees and visitors in the Norfolk
office Servicewide EEO & Diversity. It is in- which will be used to ensure basic and fi- Federal Building. The procedures cover
tended to educate and inform managers nancial accountability for all owned or fires, bomb threats, explosions, demon-
about the prevention of SEXUAL HARASS- leased ADP property maintained within the strations, sit-ins, civil disorders, terrorist ac-
MENT in the workplace. This document will Service. The guide establishes policy for the tions and other emergency situations.
be printed head to head on 60# White, Integrated Network and Operating Man- EX:E:1413 Internal Use
Dull-Coated stock in PMS 3005 Cyan (Blue) agement System (INOMS) and is for use
and Black ink. Cover Prints on 80# White, Servicewide by ADP Inventory Coordina- 9589 22429D Each
Litho-Coated Cover in PMS 3005 Cyan tors. Doc 9485 can be downloaded in PDF 10/2001 Destroy Prev Rev. Immediately
(Blue) and Black ink. Trim Size: 17" x 22" Format from the INOMS Web Page. The Field Envelope Ordering Information
address is HTTP://WW2.aus.irs.gov This document provides information and in-
saddle stitch to 8 1/2" x 11". This document
/inoms/inoms_hp.htm. (5/7/98)This docu- structions for field offices to place envelope
will be printed in 14 point type for those
ment is supporting documentation to IRM orders on GPO Program 2551-S. Included
persons with seriously impaired
2.1.9, ADP Property Management and in the document are general information,
N:EEO Internal Use
IDRS. It will be M:I:E:CP:T:A Internal Use current price list, envelope diagrams, and
9442 21799U Each instructions for completing the Form 9880,
08/1995 No Previous Issue Envelope Order Form, Catalog #22417L.
Understanding CPM 9492 22299Z Each Contractor information and prices are valid
Document to be used for a teleconference 11/2001 No Previous Issue through September 30, 2002.
by the Chief Cousel (TTV) team. HQ Records Management Brochure W:CAR:MP:M:PS:AFPS Internal Use
CC:F&M:TC Internal Use Doc. 9492 is a brochure for Headquarters
employees describing the importance of 9592 22517M Each
9451 21857P Each keeping good records. HQ:SS Internal 06/1996 No Previous Issue
09/1995 No Previous Issue Use Total Quality Organization: Application
Alternative Dispute Resolution for Certification (Southeast Region)
Handbook 9515 22342V Each This product describes how the Support
Item to be used for a nationwide telecon- 06/1997 No Previous Issue Services Division of the Southeast Region
ference. CC:F&M:TC Internal Use IRS Management Controls Handbook developed a Total Quality Organization
This item is printed yearly and is used by (TQO) Plan, the self-assessment process it
9464 22008W Each all IRS Managers Nationwide. It is a refer- uses (including critical elements), and the
11/1995 No Previous Issue ence tool for managers to fulfill their re- Partnership Agreement between the Na-
Intercompany Transactions sponsibilities for day-to-day activities. tional Treasury Employees Union and the
Consolidated CFO:A:M Internal Use Director, Support Services (Southeast Re-
Document to be used by the TTV team. gion). DSS:PMB Internal Use
CC:F&M:TC Internal Use 9526 22361C Set
09/1996 Use/Issue Prev Issue First 9600 92449T Set
9465 22024W Each Supplemental File on Other Responsible 06/1996 Use/Issue Prev Issue First
11/1995 No Previous Issue Officers - 100% Penalty File Tabs (Other 100% Penalty Investigative Case File
International Mergers and Acquistions than Appeals Cases) Tabs (w/out top block)
Document to be used by the TTV team This document will be used as a Supple- This product is a set of tab dividers used to
CC:F&M:TC Internal Use mental file for 100% Penalty Investigative organize 100% penalty case files. Used by
tabs (Other than Appeals cases). It was various functions (i.e., Collection, Exam,
9468 22051D Each converted to the National Numbering Sys- and Appeals) throughout the NE and SE
06/2001 No Previous Issue tem and supersedes RC SE Doc 310 and Regions. These tabs serve as a checklist
Protecting Your Password--A Guide to MAR 2313. COLL Internal Use for the originator and facilitate the review
Good Practice process. This product was converted to the
Document 9468 contains information to 9553 22419H Each national numbering system. Prior to 6-96
help computer users protect their password. 05/1997 No Previous Issue this was identified as RC-SE Doc 309. This
M:S:C:S Internal Use Home Office Safety Handbook product also supersedes NAR Doc 59 and
This document was originally published as RC-C Doc 307. COMPLIANCE Internal
9470 22131M Each a part of Document 9424, Flexiplace Pro- Use
12/1995 No Previous Issue gram Guidelines. It is now being made
Basis of Corporate Tax available from the Area Distribution Center 9600 A 22575S Set
Document used by the TTV team. (ADC) as a separate document. This Home 06/1996 Use/Issue Prev Issue First
CC:F&M:TC Internal Use Office Safety Handbook is needed by those Key File - 100% Penalty Investigative File
employees who actually participate in the Tabs (Other than Appeals Cases)
9476 22152P Each Flexiplace Program. M:RE Internal Use These tabs are used to organize the files
12/1995 No Previous Issue of certain cases (other than those in Ap-
Supplement to - Incompany peals). Some district offices' Special Proce-
Transactions Consolidated 9559 22444S Each dures Function require that these tab
Document to be used by the TTV team 06/1996 No Previous Issue dividers be transmitted with each case.
(Chief Counsel) CC:F&M:TC Internal Use No Document for Association This was converted to a National Number-
This document is used when there is no ing System. Revisions prior to (6-96) were
IDRS source documents to be associated identified as RC SE Doc. 309 (Rev. 9-91).
to the labels. T:R Internal Use W:CAR:MP:M:PS:AFPS Internal Use
D-12
Documents
9600 B 22737G Each 9627 22588V Each 9648 B 23191Y Each
(Tab Dividers for Offer-in-Compromise Information Systems Security Travel Reimbursement and Accounting
Case Files) Procedural Guide System (TRAS) Administrator's Guide
Document 9600-B is used by offer-in-com- The purpose of this document is to provide (Version 7.2)
promise (OIC) specialists and tax examin- standardized procedures to be used by In- This is a new document used by System
ers to organize their case file(s) prior to the ternal Revenue Service organizations to Administrators of Travel Reimburse- ment
various levels of review. The preprinted tab ensure the protection of sensitive but un- and Accounting System (TRAS) to maintain
headings facilitate user separation of the classified (SBU) information systems, ap-
papers to be filed. OP:CO:C:SP Internal equipment on the database. This product
plications, and networks. This document was created and written by Charlotte Soft-
Use
contains "how to" guidance for items ad- ware Developement Center.
9600 C 22965A Set dressed in IRM 2.1.10, Information Systems IS:ID:I:CHDC Internal Use
09/1996 Use/Issue Prev Issue First Security. IS:S:A:CM Internal Use
Key File 100% Penalty Investigative Case 9648 E 23744F Each
File Tabs (Other than Appeals cases) 9629 22638Q Each 01/1997 No Previous Issue
Tabs used with key file 100% Penalty cases 07/1996 No Previous Issue TRAS Travel Security Administrator
(Other than Appeals cases) in Northeast ISP Forum: Aerospace (TSA) Handbook
and Southesat Regions. It was converted Document to be used for a teleconference. This TRAS guide is used by system ad-
to the national numbering system. Re- CC:F&M:TC Internal Use
ministrator on System C as they are liaison
visions prior to 09-96 were identified as RC to end-users. It was developeed by the
SE Doc 309 and MAR 2313. W Internal 9636 22854S Each
09/1996 No Previous Issue Charlotte (Software) Development Center
Use
Managers Guide To TIMIS Organization (CDC). M:I:SD:FA Internal Use
9608 22632C Each Codes
9652 12108B Each
07/1996 No Previous Issue Document is distributed to all managers to
Procurement Network System 09/1996 Destroy Prev Issues Upon Rec
provide instructions for proper coding and
(PRONET), Version 4.0: User's Guide for to assist them in the correct processing of Indianapolis Local Procedures Guide
Procurement Personnel time cards and personnel actions, also in- This local procedure guide is a resource
This is a network guide for employees using structions for proper coding and where to tool used by telephone assistors in the In-
PRONET (Procurement Network System), obtain additional assistance. This item is dianapolis Call Site. It will give them uni-
a procurement system that documents applicable to all regions. Distribution was formity and consistency of the information
small purchases, prepares obligating docu- made to all managers in the Northeast and provided to taxpayers when they have a
ments, and generates activity reports. This Southeast regions with a supply placed in procedural inquiry. This information is not
book is divided into modules, which parallel the EADC for additional supply as needed. listed in the POD listing or other available
the logical flow of data in the acquisition source. This product converted to the na-
CSS:TPC Internal Use
process. PROCUREMENT Internal Use tional numbering sytem and supersedes
9637 22855D Each Dir-Ind Doc 223. TX Internal Use
9612 22689H Each 9652 A 22908F Each
06/1998 Destroy Prev Issues Upon Rec Managers Guide To Accounting Codes
Document provided to all managers to pro- 09/1996 Destroy Prev Issues Upon Rec
Manager's Guide to Workers'
Compensation Claims vide instuctions for proper coding and IRS Indiana District and State
Document 9612 is used to provide admin- where to obtain additional assistance. This Department of Revenue Telephone
istration of the Federal Employees Com- information is applicable to all regions. Dis- Numbers
pensation Act (FECA). The handbook tribution was made to all managers with a Telephone assistors in the Indianapolis Call
guides managers, employees, and Workers supply placed in the EADC for any addi- Site will provide the IRS phone numbers to
Compensation Center (WCC) staff on ben- tional needs. CSS:TPC Internal Use a taxpayer who has a Collection or Exam-
efits provided to those who are injured in ination appointment and they need to con-
the workplace while on duty. 9643 65648A Each tact a particular office. The state numbers
DSS:POAD:WCC Internal Use 10/1997 No Previous Issue will be provided when a taxpayer has a
Disclosure Guidelines (Do's and Dont's) state inquiry. TX Internal Use
9612 A 28274M Each Used by the Disclosure Officer to dissem-
07/1999 No Previous Issue inate important disclosure do's and don'ts 9653 22909Q Each
Summary of Changes to the Managers to employees of the Cincinnati Service 09/1996 Destroy Prev Issues Upon Rec
Guide to Workers Compensation Claims Center (CSC). There is also an automated Managing Diversity Is An Important
This document provides updated informa- listing of this information on the CSC Novell Business Decision, Student Text Book
tion concerning Department of Labor (DOL) Network Menu, under General Information.
regulatory and procedural changes within Used by Southeast Region EEO Offices as
This product was converted to the national an informational package for EEO Advisory
the Worker's Compensation program. numbering system and prior to 10-97 was
These changes became effective January Committee and other EEO personnel to
identified as RC-C Doc 264. CP:EX:D In- conduct briefings on managing diversity.
1, 1999. This update is necessary for IRS
ternal Use RC:EEO Internal Use
managers to accurately perform their man-
agement responsibilities when employees 9648 22956P Each
are injured on the job. POAD:WCC Inter- 9653 A 22911C Each
nal Use
Travel Reimbursement and Accounting
Managing Diversity Is An Important
9622 22539A Each System (TRAS) - Traveler's Handbook
Business Decision, Instructor Guide
06/1996 No Previous Issue (TRAS User Guide)
Used by Southeast Region EEO offices as
ISP Forum: Mergers and Acquisitions This document is a user manual for the
an informational package designed for EEO
Document will be used at a teleconference Travel Reimbursement and Accounting
Advisory Committee and other EEO per-
on July 2, 1996. Item is stocked in EADC, System (TRAS), and addresses topics such
sonnel to conduct briefings on managing
however, approval is needed from the orig- as travel advances, travel vouchers, and
comparative costs. M:I:SD:FA Internal diversity. RC:EEO Internal Use
ination office for any quantities requested.
CC:F&M:TC Internal Use Use
D-13
Documents
9654 22926B Each 9708 92451F Each 9742 23212Q Each
Processing Information Return Penalty 100% Penalty Investigative Case File Flexiplace Program Agreement Detroit
Cases and Taxpayer Responses Tabs (Appeals Cases) Computing Center
Local procedures are needed to supple- Used to organize 100% penalty case files. This agreement is distributed to all employ-
ment the current IRM (20)700 procedures. Also serves as a checklist for the originator ees to make them aware of the Flexiplace
Previous local procedures are outdated.
and will facilitate the review process of the Agreement approved for the Detroit Com-
Current revision implements all CFOL and
function. Tab dividers have the following puting Center employees. This product has
other IDRS improvements and clarifies pre-
vious material. The procedures will be used topics: 5013; 2973; History Sheets; Tax- been placed on the on demand program.
by the Civil Penalty Unit, Tax Examiners, payer Protest; 1154(DO)/1155(DO); (8-27-97/st) IS:D:PP Internal Use
of Examination Branch at the Cincinnati 1153(DO)/2751; 4183/4523; 941; 4180;
Service Center. CP:EX Internal Use 433-A Officer; 433-B Corporation; Signature 9762 22913Y Each
Cards; Bank Statements; Cancelled 09/1996 No Previous Issue
9669 22761G Each Checks; Minutes By-Laws; and Miscella- Desk Guide for Bankruptcy Tax Crime
02/2000 Destroy Prev Issues Upon Rec neous. This product was converted to the Referrals
Employee Personnel Resource Guide National Numbering System. Revisions Doc. 9762 is designed to help Collection
The Document 9669 is used by all IRS prior to 11-96 were identifed as RC SE Doc employees who may encounter instances
employees as a research tool in finding an- 311 (Rev. 9-91), same catalog number and of bankruptcy related tax crimes in the per-
swers to personnel, payroll, benefits and formance of their duties. M:S:CE:TX In-
MAR 2313(g) no catalog number.
services questions. An extensive list of im- ternal Use
portant Internet/Intranet addresses, Chap- S:CO:A4 Internal Use
ters which are more logically organized, A 9768 22933Q Each
Table of Contents and Index which are
9710 23208I Each
clearer and easier to use, An appendix Internal Revenue Manual - SGML
which includes an informative "life events" Benefits and Services Handbook
This product is to be used by training CD-ROM
chart. This document superseded Docu-
ments 9460 and 9371. This document can branch employees to instruct employees on Contains the Internal Revenue Manual (ex-
be access via the IRS Intranet at benefits and services available to them as cluding official use only IRMs), for Windows
http://www.dss.swro.swr.irs.gov an IRS employee. This product was con- systems. Distributed via IMDDS using File
/acss/web/personnel/pub /eprg0200/this verted to the National Numbering System, 400, cat 01408Y.
version contains bookmarks for easy navi- it is a new item not previously in ESN. W:CAR:MP:M:PS:O Internal Use
gation throu A:PS Internal Use DSS:T Internal Use
9773 22966L Each
9676 22783U Each 9721 22155W Each 10/1996 No Previous Issue
08/1996 No Previous Issue 11/1999 No Previous Issue TTV Update: Financial Products 1996
Computer Familiarization-Caring For and Message Guide for Sharing Information Document to be used at a Teleconference.
Using Your Desktop Computer This communications guide clarifies major Item stocked only at EADC.
This product is used as a owner's manual CC:F&M:TC Internal Use
messages and tax topics used by execu-
for the Integrated Collection System (ICS)
desktop computer. IS (NEW tives and other field communicators. It was
9847 24368V Each
ORLEANS) Internal Use 07/2000 Destroy Prev Issues Upon Rec
tem and supersedes RC SE Doc 353, but
Dallas Field Publishing Services User
9676 A 22785Q Each kept the same catalog number. CL:C:MR
Guide
08/1996 No Previous Issue DSS:COM Internal Use
Computer Familiarization - Caring For This document is a guide to the services
and Using Your Laptop Computer 9735 22042S Each provided by and policies of Dallas Field
This product is used by revenue officers as 02/1998 Destroy Prev Issues Upon Rec Publishing Services. It is to be used by
a owner's manual for the Integrated Col- Federal Manager's Financial Integrity Act employees of the Midstates and Western
lection System (ICS) laptop computer. IS and Management Controls - Regions. OP:FS:M:P:DFP Internal Use
(NEW ORLEANS) Internal Use Self-Assessment Checklist
This document is used to assist managers
9682 22857Z Each in assessing management controls annu-
9849 24719E Each
ally, as required by the Federal Managers
Car Wash Audit Technique Guide CCH CD-ROM USER GUIDE (from the
This guide was created as the result of a Financial Integrity Act. Also used with Doc
Midstates Region Compliance Officer)
study conducted (by six revenue officers) to 7681, catalog number 12777U. This prod-
This document will be given to requisition-
examine the car wash industry as it relates uct was converted to the National Number-
ers to help them fill out requisitions and
to tax returns of varying types (Form 1120, ing System. Revisions prior to 02-97 were
avoid unauthorized procurement. Previously
1120S, 1065 and Schedule C). identified as RC SE Doc 428A (11-95),
issued as WR Pub. 346 CP:EX Internal
CO:P&S Internal Use same catalog number.
Use
DSS:AHS:CONTROLLER Internal Use
9686 22877R Each
9850 24790D Set
Notice to Employees Entering Nonpay 10/2001 No Previous Issue
Status Payment of Health Benefit Supplemental File On Other Responsible
Atlanta Host Site Management Institute
Premiums Officers Trust Fund Recovery
This new document will be used to supple-
Item is used to alert employees going into Investigative Case File Tabs
ment Atlanta Host Site Corporate Education
nonpay status that has health benefit on Various local packages are being used -
Leadership Curriculum. AHS:E:TDS II In-
ways of how to pay his/her health premiums some manually prepared, others printed as
ternal Use
while in Nonpay status. This product was "one-time" items.
converted to the National Numbering Sys- This documents will be used to organize
tem, and supersedes NAR BSC Notice 113 100% penalty files. Previously issued as
(10-91). SS:TPB:SCP:EXP Internal Use WR Pub 181 SB/SE Internal Use
D-14
Documents
9850 A 24948J Set 9921 23184J Each 9981 24576X Each
Trust Fund Recovery Penalty Pre-Retirement Planning Seminar Time Off Option in Lieu of Cash as an
Investigative Case File Tabs This participant guide is for employees who Incentive Award (TOO) Guidelines
Key file tabs to identify 100% Penalty In- attend the pre-retirement seminars.If you Item is needed to explain to employees the
vestigative Case Files. Previously issued are unable to attend a seminar IVT, you new Time Off Option in Lieu of Cash Award
as WR Publication 181-A. may order a closed-captioned video or Program. This new product was converted
S:C:FO:AREA13,TERR 1 Internal Use CD-ROM through Employee Connection by to the National Numbering System.
DD:PM Internal Use
calling toll-free (800) 829-6007 and select-
9851 24831N Set ing main menu 4 (Multimedia Request),
9989 24618S Each
submenu 1 for the video or submenu 7 for 07/1997 No Previous Issue
Trust Fund Recovery Penalty Tab the CD-ROM. Employee Connection toll- Do Not X-Ray Label
Dividers free TTY number is (800) 382-8169. A copy This item is used to prevent security perso-
Tab dividers are used to identify critical ar- of Document 9921, along with a video or nel from damaging sensitive equipment with
eas involved with penalty cases. Previously CD-ROM, will be sent to your mailing ad- X-Rays. It should be affixed to containers
issued as SWR COL-861. dress in the payroll system. A:PP Internal entering the IRS property as appropriate.
S:T:DALLAS Internal Use Use DSS Internal Use
9861 24824Y Set 9925 23280S Each 9994 B 24805R Each
CASE FILE TABS Customer Service Training For Computer Familiarization Instructor
Previously issued as WR Pub 354 (7-91) Messaging Staff - Desk Guide Guide for Laptop
FPS Internal Use This guide is for Exam Revenue Agents and This document is designed primarily for re-
Tax Auditors detailed to Customer Service venue officers or other users of laptop
9874 25026W Each
to assist in returning taxpayer calls in the computers. This document is designed and
10/1999 Destroy Prev Issues Upon Rec relies on the instructor's ability to explain
following subject areas: Capital Gains and
ACES Guidelines and Procedures the system to the class and demonstrate
Losses, Corporation/Partnerships, Depreci-
Handbook how it will be used to perform daily activ-
ation, Employee Business Expenses, Indi- ities. C:ICS Internal Use
This document establishes guidelines for
vidual Retirement Accounts, etc.
use of the Administrative Corporate Educa-
M:S:CE:TX:CS Internal Use 9994 C 24806C Each
tion System. A:C:P:ACES Internal Use
9931 23322N Each Computer Familiarization Instructor
03/1997 No Previous Issue Guide Desktop Computer
9899 24385G Each
IRS Employee Assistance Program
05/1997 No Previous Issue This document is designed for users of
The IRS and NTEU have chosen the Man- desktop computers including, revenue offi-
Flexiplace Understanding (Agreement)
aged Health Network Occupational Health cers group managers, upper level manage-
Ohio District Employees
Services (MHN/OHS), Employee Assist- ment, secreatries, SPf and SCCB. It
This document is the Flexiplace Under- provides general on-hand laptop and dem-
ance Program to make Confidential Profes-
standing (Agreement) approved by the Na- onstrates how the desktop should be used.
sional Employee Counseling, Management
tional Office and effective on April 29, 1997. Subjects include instruction on using the
Consultation, and Worklife Information and
This agreement is for employees of the calendar, troubleshooting, and learning
Referral available to all IRS Employees and
Ohio District which includes NTEU Chap- WordPerfect. C:ICS Internal Use
their Families. M:S:P:B Internal Use
ters 9, 27, 37, 44, 74, 75, and 100. This
agreement is intitially being distributed to 9937 23740N Each 9994 D 24807N Each
all employees of the Ohio District with it's 01/2001 Destroy Prev Issues Upon Rec 08/1997 No Previous Issue
implementation. Additional copies needed Interest-Based Conflict Management-A ICS Instructor Guide for Revenue Officer
can be ordered from the Area Distribution Training
Pocket Guide
Center (ADC). D:QIP Internal Use This guide is presented in six segments;
Doc. 9937 is a pocket guide for use with
General Discussion, System Overview,
conflict management training. Performing Case Actions, Getting Started,
9902 24467L Each
N:ADC:H:L Internal Use
07/1997 No Previous Issue Case Scenerios and Office Procedures. It
Referrals to Specialist, A Procedural provides items not mentioned in the User
9946 24113K Each
Guide. C:ICS Internal Use
Guide for General Program - Ohio 02/1998 Destroy Prev Issues Upon Rec
District IRS Disclosure Awareness Pocket Guide 9997 24653Z Each
This is a guide for Revenue and Tax Agents for Contractors 07/1997 No Previous Issue
to reference when they need to locate an This is a brochure that accompanies the Audit Sampling and Workpaper
internal specialist. This guide covers all Safeguard Video for all IRS contractors Documentation (Natural Work Group)
procedures, including the forms and their dealing with taxpayer information. This book was created as a guide to be
instructions, for the Ohio District. This do- CL:GLD:D Internal Use used in a CPE class. It provides sample
cument is initially distributed to all using of- workpapers with documentation, advan-
fices. Additional copies may be obtained 9948 24198H Each tages of audit sampling, application of au-
from the area distribution center. D:E In- 02/2001 Destroy Prev Rev. Immediately diting standards and excerpts from
ternal Use Employee Verification/Work Number for Computer Audit Specialists. PAO Internal
Everyone Use
This bookmark will provide all employees
with a guide of telephone numbers and ap- 10001 24120Z Each
propriate areas to call in regards to different
Midwest Automated Compliance System
personnel actions. AWSS:MHS:T:TE In-
This Document is to promote the use of the
ternal Use
MACS System. CP:EX:CS:WMS Internal
Use
D-15
Documents
10003 24129U Each 10052 24958F Each 10098 12124B Each
Taxpayer Bill of Rights 2 - Collection Integrated Collection System (ICS) Occupant Emergency Plan - Minton
Activities Indiana District, Office Procedures for Capehart Federal Building-Indiana
Doc. 10003 is to be used to clarify some of Special Procedures Branch District Office
the policy and procedural changes to Col- IRS is the designated agency to provide the
These locally developed office procedures
lection activities brought about by the Tax- Occupant Emergency Plan for the Minton
are used by employees of the Indiana Dis- Capehart Federal Building. This document
payer Bill of Rights 2. This document is
trict, Special Procedures Branch, as a guide provides the instructions and procedures to
designed to be self-instructional, but is also
suitable for group discussions or as a CPE for the Integrated Collection System (ICS) be followed when an emergency such as
module. M:S:CE:TX Internal Use implementation in their district. C:ICS In- fire, physical security threats, bomb threats,
ternal Use medical (life threatening), and after hours
10017 24238G Each problems. Copies are provided to other
04/1997 No Previous Issue 10052 A 13226I Each agencies in the building by the originator.
Submission Processing Curricula 10/1997 No Previous Issue Specific contacts and phone numbers are
Development Institute February 1997 Integrated Collection System (ICS) provided to those who need the information
Document will be used by Submission Pro- Indiana District Office Procedures for by the originator and are/will not be con-
cessing Managers to plan training of new Group Secretary tained within reprints or the pdf file posted
& experienced employees. These locally developed office procedures on the intranet. DSS:CHS:FM:S Internal
M:S:CE:TX:SP Internal Use Use
are used by employees of the Indiana Dis-
trict, Collection Group Secretaries as a 10101 25354R Each
10018 24240S Each
guide for the Integrated Collection System
(ICS) implementation in their district. Customer Service Examination Support:
SBREFA (Small Business Regulatory
Enforcement Fairness Act) at a Glance C:ICS Internal Use Manager's Guide
SBREFA at a Glance is to educate tele- This document was developed to provide
phone assistors regarding a new Service
10052 B 13225X Each guidelines to managers during the callback
policy on the Small Business Regulatory 10/1997 No Previous Issue messaging iniative. This product was for-
Enforcement Fairness Act (SBREFA). It Integrated Collection System (ICS) merly identified as Form 11381.This Man-
will be used by field and National Office Indiana District Office Procedures for ager's guide is ussed to managers in
personnel. S:T Internal Use Collection Field Managers Examination with employees detailed to
These locally developed office procedures Customer Service during the filing season.
10025 24314X Each are used by employees of the Indiana Dis- It provides an overview of the support Ex-
05/1997 No Previous Issue amination gives and the manger's respon-
trict, Collection Field Managers, as a guide
Transferee Liability Desk Reference sibilities. OP:EX:CS:SCP Internal Use
for the Integrated Collection System (ICS)
Guide for Revenue Officers implementation in their district. C:ICS In-
Doc. 10025 is to be used as an on-the-job
10152 24601X Each
ternal Use 07/1997 No Previous Issue
reference tool to help revenue officers to
Instructions for From 1767, Publishing
identify fact patterns and transferee liability 10052 C 13229P Each Services Requisition
situations. Field collection offices may also 10/1997 No Previous Issue Document 10152 contains the instructions
use the guide in local CPE sessions.
Integrated Collection System (ICS) for completing Sections A, B and C of Form
S:M:HR Internal Use
Indiana District Office Procedures for 1767, Publishing Services Requisition. This
Revenue Officers/Aides/OCR document should be used as a reference
10029 24398J Each
by all IRS employees to accurately com-
04/1999 Destroy Prev Issues Upon Rec These locally developed office procedures
are used by employees of the Indiana Dis- plete Form 1767 when submitting publish-
Request Tracking System (RTS) User
ing requests to Multimedia Production
Manual trict, Revenue Officers, R/O Aides, and
Division servicewide. T:M:PS Internal
This document is used for training of users OCR as a guide for the Integrated Col- Use
in the regional implementation of the Re- lection System (ICS) implementation in their
quest Tracking System (RTS). Also, this district. C:ICS Internal Use 10156 24962N Each
item can now be downloaded from the In- 07/2001 Destroy Prev Issues Upon Rec
ternet. M:P:T:I Internal Use 10093 11158X Each SURVEY 2001 Report Interpretation
10/1998 Destroy Prev Issues Upon Rec Guide
10037 24480E Each Ohio Local Law Supplement-Legal Doc. 10156 is a job aid to assist all em-
06/1997 No Previous Issue Reference Guide for Revenue Officers ployees in interpretating the reports re-
National Examining Officer's Guide ceived regarding SURVEY 2001.
The document contains information on state
(EOG) M:NC Internal Use
laws impacting upon the Collection function.
This document is needed to accompany an
electronic file (Examining Officers Guide Revenue Officers use it as a reference
guide. Revisions may contain remove and
10157 24964J Each
that is being distributed to all Examination 07/1999 Destroy Prev Issues Upon Rec
technical employee to provide an auto- insert type printings. The Local Law Sup- SURVEY99-Q&A For Your Employee
mated tool for researching. plement is updated every 2 years by District Satisfaction/Balanced Measures Meeting
CP:EX:CS:SCP Internal Use Counsel.This product was converted to the Doc. 10157 is a brochure for all employees
national numbering system and prior to to assist them in getting the most out of
10042 24514Z Each 10-1998 were identified as RC-C Doc 308, SURVEY99 meetings. M:NC Internal Use
04/2001 No Previous Issue same catalog number. C:SPB Internal
Integrated Collection System (ICS) User Use
Guide 10158 25011X Each
Document 10042 explains the Integrated 12/2001 Destroy Prev Issues Upon Rec
Collection System (ICS) which is part of the "Don't Have Time to Wait In Line" Poster
Service plan for overall automation of its Doc. 10158 is a poster used in Taxpayer
activities. The guide elaborates on the ICS Assistance Centers listing other ways to get
objective to automate many labor intensive assistance from IRS such as web site and
Collection tasks. IS:AD:CS:I Internal Use toll-free numbers. W:CAR:FA:RPM Inter-
nal Use
D-16
Documents
10160 25223R Each 10168 26541A Each 10175 24698M Each
"Taxpayer Assistance Center Hours of Information Systems Manager's Case Scenerio for Revenue Officers
Service" Poster Communications Toolkit (Instructor copy)
Poster is a sign listing the fours of service The purpose of this Document is to provide This document provides 30 scenerio dem-
the latest in oganizational changes onstrations for the ICS instructor. It lists
for taxpayer assistance centers that will be
IS:I Internal Use pertinent information required to resolve a
used by taxpayer assitance centers nation- situation coupled with reminders and proper
wide. W:CAR:FA:RPM Internal Use
10169 26868U Each actions that a Revenue Officer should per-
12/2001 No Previous Issue form. C:ICS Internal Use
10160 A 26789W Each
"In This Office, We Can:" (types of
12/2001 No Previous Issue 10175 A 24699X Each
services provided)
"Taxpayer Assistance Center Hours of 07/1997 No Previous Issue
Poster is a sign listing the services taxpay-
Service" Poster with fill-in space ers can receive at a Taxpayer Assistance ICS Scenerios for Group Managers
Poster is a sign listing the hours fo service Center to be used in Taxpayer Assistance This new document provides 19 thought
for taxpayer assistance centers that will be Centers nationwide. W:CAR:FA:RPM In- provoking scenerios for ICS group manag-
used by taxpayer assistance centers na- ers. The class is designed for discussion to
ternal Use
tionwide. W:CAR:FA:RPM Internal Use resolve these problems. CO:ICS Internal
10169 SP 33307U Each Use
10161 25224C Each "En Esta Oficina Podemos" (Spanish
10175 B 24700N Each
12/2001 Destroy Prev Issues Upon Rec version of "In This Office, We Can:" ICS Case Scenerios for Revenue Officers
"Making a Payment?" Poster poster This document provides 30 scenerio dem-
Poster is a sign listing the methods of pay- Product is a Spanish version of the sign onstrations for Revenue Officers. It should
ments for taxpayer assistance centers that listing the services taxpayers can receive be associated with the instructor guide,
will be used by taxpayer assistance centers at taxpayer assistance centers that will be Doc. 10175 (24698M). These situation
nationwide.One copy has been sent to each used by taxpayer assistance centers na- scenerios are task-driven and are written to
walk-in office (2-6-02). tionwide. W:CAR:FA:RPM Internal Use assist Revenue Officers solve cases.
W:CAR:FA:RPM Internal Use C:ICS Internal Use
10162 25225N Each 10174 24685J Each 10186 24777K Each

ICS Georgia District Office Procedures Prohibition of Weapons
"Your Computer..." Walk-in Poster
for Revenue Officers/Revenue This poster warns all individuals entering
Doc. 10162 is a poster used by walk-in sites
Representatives federal buildings of the prohibition of weap-
to inform taxpayers that they can access This product is an ICS user guide for re- ons or firearms (including concealed weap-
IRS through their computers. venue officers and revenue representatives. ons with permits) while in any federal facility
W:CAR:FA:RPM Internal Use The guide provides guidance and in- unless expressly authorized by statute.
structions for completing tasks which have DSS:MHS:P:LR2:NA Internal Use
10164 25594D Each been affected by ICS and other case-re-
03/1998 No Previous Issue lated activities. CP:CO:ICS Internal Use 10194 A 24994X Each
Headquaters Records Management for 10/1997 No Previous Issue
IRC AFS/Procurement Handbook
This document was developed for Informa- 10174 A 24686U Each This handbook provides an overview of the
tion Resource Coordinators for all Head- 09/1997 Destroy Prev Issues Upon Rec interface between the Automated Financial
quarters. The document outlines the policy ICS Georgia District Office Procedures System (AFS) and the Procurement Sys-
and procedures for Records Management. for Group Managers tem. It also includes a description of the
This product is a ICS user guide for group procedures involved in executing the inter-
HQ:SS:B Internal Use
managers. The guide provides guidance face. Item will be used by all employees
that work with requitions that pay and re-
10166 26456Y Each and instruction for completing tasks which
ceipt for goods/services servicewide. Pro-
12/2000 Destroy Prev Issues Upon Rec have been affected by ICS and other case-
related activities. CP:CO:ICS Internal Use duct was converted to the National
Cover & Tabs for IRM Part 21 Numbering System. Printings prior to 10-97
Doc 10166 is 86 color-coded tabbed divid- were identifed as an unnumbered product.
ers with a cver and spine to be used by RC:F:A Internal Use
Customer Service Representatives includ-
10174 B 24688Q Each
ing Field Assistance employees to facilitate
ICS Georgia District Office Procedures
10195 24882E Each
with IRM 21. W:CAS:AM:PPG:TM Inter- 10/2000 Destroy Prev Issues Upon Rec
for Group Secretaries/Support Staff Automated Trust Fund Recovery (ATFR)
nal Use This product is a ICS user guide for group Application
secretaries and support staff. The guide Document 10195 is a self-instructional user
10167 26462C Each
provides guidance and instructions for
09/1998 No Previous Issue guide showing the menu-driven ATFR ap-
completing case-related activities. plication designed to compute trust fund
Centralized Quality Review System CP:CO:ICS Internal Use penalties automatically. The application
(CQRS) Q&A Brochure
also has additional, unique features (some
The CQRS frequently asked questions and 10174 D 24761A Each of) which allow the user to (1) control trust
answers brochure is for information pur- 09/1997 No Previous Issue fund case inventories, (2) track trust fund
poses. It answers questions about a new ICS Office Procedures for Special related data to generate reports, (3) monitor
quality review system and data collection Procedures Branch (Georgia District) both assessment statute expiration dates
instrument. It is sent to all Operations Man- This ICS user guide provides instruction for (ASEDs) and determination dates, (4) gen-
agers (OPN range -4000 to 5999, -6600 to Special Procedures Branch to explain the erate required forms and letters, (5) calcu-
-7999, -9000=Exam, Coll, Customer Ser- lien and levy processing, reassignment & late the trust fund penalty on open IDRS
vice, CID). OP:C:A:Q:Q Internal Use transfer of account, and bankruptcy install- modules, and (6) systematically download
ment agreement. CP:CO:ICS Internal specific Business Master File (BMF) data
Use from the In S:C:CP:FP:E Internal Use
D-17
Documents
10197 24895H Each 10261 25639F Each 10288 25086Y Each
Automated Vacancy Announcement Information For Seasonal Employees IRS Restructuring and Reform Act of
(AVAS) User's Guide Being Placed In Non-Pay Status 1998
This user's guide was prepared to help This document is a summary of information This document contains information for All
guide employees through the Automated regarding seasonal employment privileges IRS Employees with an Overview of 1997
Vacancy Announcement System (AVAS) and obligations as an employee with the New Tax Laws and A Summary of Tax Law
computer system that is used to apply for Memphis Service Center. It is given to Provision contained in the three new laws.
vacancies. This new product was con- seasonal employees being placed in a This document should not be considered a
verted to the National Numbering System. non-pay status. This product was con- training document, nor is it intended to re-
DSS:MHS:P Internal Use verted to the national numbering system. place formal structured training material.
Revisions prior to 3/98 were identified as Detailed training on these new laws be
10200 24919G Each MSC Doc. 9 (Rev. 6/97). provided for employees in the future.This is
09/1997 No Previous Issue DSS:MHS:F:MS Internal Use distributed on File 479(cat. 01612I) "Tax
IRS/NTEU RIF and Title V, Code of Professionals". W:CAS:AM:P Internal
Federal Regulations (CFR), Part 351 10274 24722B Each Use
This agreement applies only to the RIF of 08/1997 No Previous Issue
the employees occupying the positions Trust Fund Recovery Penalty Program 10288 A 32739Y Each
within the competitive areas that IRS had This is an automated program needed for 10/2001 Special Handling/See Remarks
identified in writing to NTEU prior to the revenue officers in the field. IRS Economic Growth and Tax Relief
Reconciliation Act of 2001
submission of proposals. It applies to no OP:CO:C:SP Internal Use
This supplemental Document 10288 A is an
other RIF and any proposal to conduct an-
10278 24859P Each overview of 2001 new tax laws and supple-
other RIF will carry with it the obligation on
12/1997 Use/Issue Prev Issue First ment traning/desk guide to be issued to all
management to separately notify the union
Foreign Controlled Corporation IRS employees to ensure and provide con-
and negotiate to and through impasse, if
Non-CEP Transfer Pricing Audit Guide sistant answeres to questions.
requested, absent an emergency as that
This document will be used by agents W:CAS:AM:PPG Internal Use
term is understood in Title VII of the CSRA.
DSS:OD:RIF Internal Use seeking guidance on foreign controlled cor-
10289 25158H Each
porations. Planned to use as a desk guide 11/1999 Destroy Prev Issues Upon Rec
10203 24966F Each while in the field. M:S:CE:TX Internal Use Foreign Language Award Program for
10/1997 No Previous Issue Law EnforcementOfficers
Sexual Harassment Guide for This document implements instructions and
Management 10280 24945C Each
procedures for Foreign Language Profi-
This desk reference guide will assist man- 06/2001 Destroy Prev Issues Upon Rec
ciency Awards for Law Enforcement Offi-
agement in effectively addressing and in- Manager Guide Safeguarding Taxpayer
cers OP:CI:F:M Internal Use
vestigating allegations of sexual Records Renewing Our Commitment
harassment in the workplace. This docu- The UNAX Manager Booklets- Document 10293 25378B Each
ment was originated in the Virginia-West 10280 was distributed via the IMDDS All 02/2000 Destroy Prev Rev. Immediately
Virginia District. D:E Internal Use Managers audience. In FY 2002, Docu- ACES (Administration Corporate
ment 10280 was not revised and therefore, Education System) User Guide (Tab Set)
10231 25316D Each was not automatically distributed to all Tabs will be used inconjunction with the
02/1998 No Previous Issue managers because most managers have ACES User Guide to identify areas within
Manager's Guide to Position the current revision. If copies are needed, the document. CORPORATE
Classification/Position Management offices can either download it from the Mul- EDUCATION Internal Use
This guide is sed by line managers, super- timedia website or order directly from their
visors, and provides an overview of the servicing ADC. Stock: the # Litho Dull 10304 25640G Each
Consolidated Position Coated is Surface Printed (Tinted) with 02/2000 Destroy Prev Issues Upon Rec
Classification/Position Management PC/PM PMS 5665 C (Gray) Ink. IS:E Internal Use ALERTS ver. 70 Users Manual
Program, including products, services and The document is a User Manual for
procedures, SER. DSS:POAD:PC/PM In- ALERTS ver 7.0 and will be used in training
ternal Use 10281 24946N Each end-users in a classroom setting.
06/2001 Destroy Prev Issues Upon Rec DSS:MA:SA Internal Use
10254 25518B Each UNAX Employee Booklet
02/1998 No Previous Issue The UNAX Employee Booklets Doc. 10281 10400 25428W Each
Examination Peer Review Guide is used by all managers during UNAX 01/1998 No Previous Issue
This guide was developed with the intent briefings. UNAX came about because of a Hours Flexiplace Program Home Safety
of being a fluid document to familiarize law making it a crime for IRS employees Guide
members of the review team with all as- who has access to IRS Data to unlawfully Document 10400 The Hours Flexiplace
pects of the review process. It includes in- access Taxpayer Information which could Program Home Safety Guide has been
place on the On Demand Program for Fu-
formation on gathering the necessary data be electronic, paper or discussion. Docu-
ture Orders. HQ:HR:MP:T Internal Use
needed for the review, planning the review, ment 10281 (Employee Booklets) & Form
meeting with the team members to discuss 11370 (Certification Form) were shipped via
the review process and their respective as- the IMDDS All Employee Distribution Pat- 10402 25461H Each
signments, report writing and closing con- tern. Document 10281 will NOT be shipped 06/2000 Destroy Prev Issues Upon Rec
tracts. E Internal Use automatically to all employees in FY 2002 Internal Revenue Service Collecting
because the revision has not changed and Principles
most employees have the current revision. Document 10402 contains the collecting
If any office needs Document 10281 in principles which all Service collecting em-
IS:E Internal Use ployees are to follow when dealing with
taxpayers. S:C:CP:FP Internal Use
D-18
Documents
10402 A 25462S Each 10809 25851P Each 10829 26052C Each
(Poster) Internal Revenue Service IMDDS - Desk Guide for Multimedia Highlights of the IRS Restructuring and
Collecting Principles Production Division Employees Reform Act of 1998 - Part 1
Document 10402A is a poster which con- This document provides Multimedia Pro- This document will be used to highlight the
tains the collecting principles that all Service duction Division employees with tips, hints IRS Restructuring and Reform Act of 1998,
collecting employees are to follow when and other useful information about the In- to inform all IRS employees on Significant
dealing with taxpayers. S:C:CP:FP Inter- ternal Management Documents Distribution Issues Effective Upon Date of Enactment.
nal Use System (IMDDS).When revised it is auto- M:S:CE:T Internal Use
matically distributed through IMDDS to all
10407 25549A Each
Multimedia employees and IMDDS coordi- 10845 26211J Each
nators. DFPS Internal Use
Lien Stripping: Is It Permissible in
ACES User Guide
Chapter 13 Cases 10815 25940J Each This doucment gives users of the Adminis-
This item is distributed to Chief Counsel at- 08/2001 Destroy Prev Issues Upon Rec trative Corporate Education System infor-
torneys and managers as a way of ad-
IRS Business Card Program Information mation on querying, adding, and updating
dressing the issue of whether a Chapter 13
and Instructions for Ordering Business information in the database and how to run
debtor has right to strip a lien, ie reduce the
Cards reports. A:C:P:ACES Internal Use
claim or void the lien. This handbook is not
Document 10815 (09-1998) provides infor-
a statement of policy and does not have the
force and effect of an IRS policy statement.
mation to employees on how to purchase 10846 26214Q Each
CC:P&A Internal Use business cards with personal funds. It in- 01/2000 Destroy Prev Issues Upon Rec
cludes a list of vendors that have been IRM Part 21 - Master Table of Contents
10435 26033V Each given the proper artwork and specifications This document was designed to be used
07/1998 No Previous Issue to produce approved business cards for IRS with the IRM Part 21, Customer Service
Fraud Program Procedures employees. Additional guidance can be Manual. It contains a listing of each IRM
This product is a lisitng of procedures used found at http://publish.no.irs.gov Part 21 and it's chapter name. Also, the ta-
to develop a case for fraud. Converted to /pubsys/bcard /bcards.html. ble of contents from each of the 68 sections
the National Numbering System. Printings T:FS:M:PS Internal Use in IRM Part 21 are combined into one sec-
prior to 7-98 were identified as an unnum- tion of this document. A glossary and an
bered product. E:QMS Internal Use 10818 25946X Each alphabetical index are also included.
10/1998 Destroy Prev Issues Upon Rec OP:C:CO:E:I Internal Use
10602 25583W Each IRS Check List for Congressional Staff
07/1998 No Previous Issue Use 10848 26217X Each
Motor Vechicle Management Handbook List of questions and answers to give to 09/1998 No Previous Issue
Document 10602 (07-98) Motor Vehicles congressional staffers. Item is on the "On Labor Relations: IRS RRA98 Conduct
Management Handbook (formerly IRM Demand" CL:LA Internal Use Provisions - Employee's Guide
1(14)47) Policies & Procedures Governing This document will be used by all employ-
Acquisition Use, Operation, Maintenance, 10819 25954X Each ees for conduct provisions in the IRS Re-
Dispos al, Management & Control of IRS- 05/1998 No Previous Issue structuring and Reform Act of 1998.
Owned, Government or Commercially Automated Financial System Reference M:S:CE:T Internal Use
Leased or Rented Vehicles for use by Sup- Guide
port Services. This item is distributed on This guide provides a "Easy-to-Use", re- 10853 26333Y Each
the IMDDS Program using File 350, Cat. search reference source for AFS users. 06/2000 No Previous Issue
01475P. For more information, see Chapter Provides a condensed resource of informa- Occupational Safety and Health
5 in Document 7130. A:RE Internal Use tion to assist frequent and occasional users Handbook.
to enter and process documents in AFS. Document 10853 Occupational Safety and
An AFS Online Users guide is available on Health Handbook is Replacing IRM
10603 25584H Each
the Administrative Accounting Web site
07/1998 No Previous Issue 1(14)71. A:RE Internal Use
hhht://www.fin.irs.gov/sasd/NCFOAA/AFS_Online_Users_Guide/WebHelp/AFS.htm
Personal Property Management
Handbook N:CFO:A Internal Use 10855 26335U Each
Document 10603 (07-98) Personal Property 09/2000 Destroy Prev Issues Upon Rec
10820 25956T Each Understanding the Use of Statistics for
Management Handbook Formerly IRM
07/1998 No Previous Issue Employees - Facilitator's Guide
1(14) 49.This item is distributed on the
Receipt and Acceptance Quick This guide will be used by managers to brief
IMDDS Program using File 482 cat.
Reference Guide all enforcement officers on the new guide-
01477L.For more information, see Chapter
This guide defines receipt & acceptance lines for managing statistics within the Ser-
5 Instructions in Document 7130.
M:RE:FP Internal Use criteria for ALL payment documents vice. N:ADC:H:L Internal Use
throughout the Service. It provides a
10604 25585S Each standardized approach for everyone 10855 A 30279J Each
07/1998 No Previous Issue throughout the IRS to utilize when perform- 09/2000 No Previous Issue
Furniture & Equipment Standards ing receipt & acceptance. CFO:S:E Inter- Understanding the Use of Statistics for
Handbook nal Use Employees - Participant's Guide
Document 10604 (07-98) Furniture and This guide is for a mandatory briefing for
Equipment Standards Handbook formerly 10822 25981E Each employees whose jobs are depenant on the
IRM 1(14)48. Specific Policies & Proce- 06/1998 Destroy Prev Issues Upon Rec comprehension and application of statistics
dures Governing Furniture & Equipment Uniform Capitalization to their jobs and interactions with taxpayers.
Standar ds for use by Support Services.This This document provides a detailed expla- N:ADC:H:L Internal Use
item is distributed in the IMDDS Program nation of how to apply section 263A. It is
using File 483 cat. 01478W. For more in- to be used as a reference guide and to train
formation, see Chapter 5 in Document IRS employees in Exam and Appeals.
7130. M:RE:FP Internal Use CC:F&M:TC Internal Use
D-19
Documents
10866 26464Y Each 10910 26743Y Each 10923 26837V Each
Equal Employment Opportunity User Chief Counsel User Guide to Automation IRS Functional Training Plans (EP/EO),
Manual ALERTS ver. 7.0 Services Training on thr Provisions of RRA 98'
The document is an EEO User Manual for This document will provide information to This document will be used to provide in-
ALERTS ver 7.0 and will be used for trainig Chief Counsel's Automated Systems Envi- formation to assist managers in completing
EEO customers in a classroom setting. roment (CASE) about how to get assistance their responsibility to ensure that Employee
from Counsel's OIS division. It will include
Local EEO Offices will use for training in Plans and Exempt Organizations employ-
how to contact and support information for
their offices. DSS:MS:A Internal Use ees receive the appropriate training on the
CASE user's. This document will be distri-
buter to all Chief Counsel employee's na- Internal Revenue Service
10882 26542L Each (IRS)Restructuring and Reform Act (RRA)
tionwide. CC:F&M:IS:SS:CTD Internal
09/1998 No Previous Issue of 1998.. M:S:CE:TX Internal Use
Use
New Identification Badge
This form is used by the Covington Host 10919 26829V Each 10924 26838G Each
Site, Security Personnel, to badge the Cin- 11/1998 No Previous Issue 11/1998 No Previous Issue
cinnati Service Center employees and gives IRS Functional Training Plan (Master), IRS Functional Training Plan
general information to the badge holder Training on the Provisions ofRRA 98' (Examination), Training on the
about proper use. This product was con- This document will be used to provide in- Provisions of RRA 98'
verted to the national numbering system formation to assist managers in completing This document will be used to provide in-
and supersedes SC-C 1037. This product their responsibility to ensure that employees formation to assist managers in completing
was revised and converted to a document receive the appropriate training on the In- their responsibility to ensure that employees
10882 on the 10-98 revision. The 10-98 re- ternal Revenue Service (IRS) Restructuring receive the appropriate training on the In-
vision supersedes Form 10856 (1-97). and Reform Act (RRA) of 1998.This docu- ternal Revenue Service (IRS) Restructuring
DSS:CHS:F:B:S Internal Use ment was sent to all Appeals employees and Reform Act (RRA) of 1998.This docu-
with the attn to their managers. ment was sent to all exam employees ex-
10882 A 20438U Each M:S:CE:TX Internal Use
cept International withan attention line that
09/1998 No Previous Issue requested the document go to all managers.
Key Card Use and Care - Cincinnati
10920 26833D Each
11/1998 No Previous Issue M:S:CE:TX Internal Use
Service Center
IRS Functional Training Plan
This document is given to all employees (APPEALS), Training on the Provisions 10925 26839R Each
who are issued a proximity (key) card to of RRA 98' 11/1998 No Previous Issue
gain entrance into one of the Cincinnati This document will be used to provide in- IRS Functional Training Plan
Service Center buildings controlled by an formation to assist managers in completing (International), Training on the
electronic access security system. This their responsibility to ensure that employees Provisions of RRA 98'
product was converted to the national receive the appropriate training on the In- This document will be used to provide in-
numbering system and prior to 9-98 was ternal Revenue Service (IRS) Restructuring formation to assist managers in completing
identified as SC-C 1037-A(12-93). and Reform Act (RRA) of 1998. their responsibility to ensure that employees
DSS:CHS:F:B:S Internal Use M:S:CE:TX Internal Use receive the appropriate training on the In-
ternal Revenue Service (IRS) Restructuring
10898 26651X Each 10921 26835Z Each and Reform Act (RRA) of 1998.This docu-
11/1998 No Previous Issue 11/1998 No Previous Issue ment was sent to all International Exam and
Modernizing the IRS Putting Service IRS Functional Training Plan
Coll Employees, with instructions to give to
First (Collection), Training on the Provisions
their manager. M:S:CE:TX Internal Use
This document highlights the modernization of RRA 98'
of the IRS, mandated by The IRS Restruc- This document will be used to provide in-
formation to assist managers in completing
turing and Reform Act of 1998. Document
their responsibility to ensure that employees
10941 27042Q Each
10898 contains Document 6987B, Mission 07/1999 No Previous Issue
receive the appropriate training on the In-
Statement. (Wallet size) This product will ternal Revenue Service (IRS) Restructuring Accommodating People with Disabilities
be mailed to all employess with payperiod and Reform Act (RRA) of 198. This docu- - A Desk Reference Guide
26 statement. A limited supply is stocked in ment was distributed to all collection em- Document 10941, will be provided to exec-
EADC. CL:C Internal Use ployees Internationaland walk-in office utives, managers, and other personnel to
employees were excluded. The attn line assist them in hiring, placing, advancing,
10901 26702D Each informed them that the package should be and providing reasonable accommodation
10/1998 Use/Issue Prev Issue First given to their managers. M:S:CE:TX In- to qualified individuals with disabilities. This
Center for Conflict Management: ternal Use Desk Reference Guide will help to increase
General Use Business Card your knowledge of disability rights and the
This is designed to provide the names and 10922 26836K Each legal requirements for reasonable accom-
office telephone numbers of employees in 11/1998 No Previous Issue modation contained in the Federal statue
the Center for Conflict Management. It is IRS Functional Training Plan (Customer and regulations. C:E Internal Use
business card size to allow for convenient Service), Training on the Provisions of
reference in the event a customer needs to RRA 98' 10947 27079D Each
make use of the Center's Services. This document will be used to provide in- 10/2000 No Previous Issue
M:S:CE:PD:A Internal Use formation to assist managers in completing Info Line (Customer Service Employees,
their responsibility to ensure that employees
Georgia)
receive the appropriate training on the In-
This newsletter contains information to pro-
ternal Revenue Service (IRS) Restructuring
and Reform Act (RRA) of 1998.This docu- mote quality service, organizational devel-
ment was sent to all customer service em- opment and is printed on an "as needed"
ployees with the label requestingn that the basis. It will be distributed to all Atlanta
package be given to the manager. Customer Service employees.
M:S:CE:TX Internal Use W:CAR:SPEC:PPD:E Internal Use
D-20
Documents
10976 27281R Each 11000 27426U Each 11033 27757W Each
Internal Revenue Service Foreign Travel The Trainer's Toolkit (CD-ROM) IRS Print Consolidation Final Report
Procedures This document is a CD-ROM containing a This document is the final report of the
Document 10976 contains the procedural compilation of several documents which Study Team Analysis of Print and Mail op-
erations in the 10 service centers and 3
guidelines and timeframes to be followed promulgate training processes and proce-
computing centers and the feasibility of
by the Service employee who is going on a dures. It contains an update of our (CE) consolidating these operations.
tour of duty assignment outside of the process document. The CD is to be used OP:FS:M Internal Use
United States. The document, which is de- as a desk reference guide for all personnel
signed in an easy-to-follow instructional developing training. N:ADC:H:E:P:PS In- 11041 27821V Each
format, is intended to assist the employee ternal Use 04/1999 No Previous Issue
when preparing the required foreign travel RRA 98 Section 1203: Conduct
request package for processing by the In- 11006 27479H Each Provisions Procedures (videotape)
ternational Travel Office. 10/1998 No Previous Issue This document is a videotape for use by
LM:IN:OO:TAAS Internal Use Customer Service Technical Readiness managers for RRA 98 Section 1203 Phase
Assessment (CSTRA) User's Guide II discussions with employees.
10978 27288Q Each The User's Guide Document explains how N:ADC:H:R Internal Use
01/2001 No Previous Issue to interpret customer service technical
Transaction Pocket Guide readiness assessment (CSTRA) results.
11042 27822G Each
Doc. 10978 is an abbreviated version of Tax Also, it instructs Professional Development RRA '98 Section 1203 Resource Guide
Codes listed in Doc. 6209 plus NMF Tran- Counselors and employees on how to in- (All Managers)
saction Codes for quick reference. Also interpret feedback and CSTRA content and This document will prepare All Managers for
cludes most commonly used 800's for IRS outcomes. M:S:CE:PDD Internal Use conducting Section 1203 Provisions Proce-
and Abstract Codes. Doc. is used by all dure Briefings with their employees. It is
functions and programs dealing with tax- 11007 27481T Each mandatory that every employee attend
payer Accounts. This item is distributed 10/1998 No Previous Issue these briefings. M:S:L Internal Use
through the IMDDS program using File 231, Performance Development System (PDS)
catalog no. 01426U. See Document 7130, Personal Identification Code (PIC) 11043 27823R Each
This User's Guide Documenmt provides in- 05/1999 Use/Issue Prev Issue First
Chapter 5 for instructionsto get on distrib- RRA '98 Section 1203 Procedural
ution. OP:FS:S:A:N Internal Use struction to employees regarding the devel-
Handbook (All Employees)
opment of a personal identification code
This document is used to inform All IRS
10984 27355W Each (PIC). the code is used as an identifier to Employees about mandatory meetings on
02/1999 No Previous Issue ensure anonymity of assessment results for RRA '98) Section 1203 procedures. The
Subject Locator List Call Center - career development. M:S:CE:PDD Inter- 5/1999 revision will not be reprinted per the
Indianapolis nal Use originator. Customers can download the
This document will be used by Customer 5/1999 revision from the IRS Intranet.
Service Representatives of the Indianapolis 11009 27483P Each M:S:L Internal Use
Call Center. CSR's will reference this doc- 10/1998 No Previous Issue
ument daily to correctly transfer a taxpay- Customer Service Function Competency 11062 27971C Each
er's incoming telephone call to another Dictionary 05/1999 No Previous Issue
The document provides the names, defi- Restructuring Agreement Between IRS
assistor trained in a specific tax law or ac-
nitions, modules, and scales for the general and NTEU
count issue. CS:QAPM Internal Use This is the Restructuring agreement be-
and technical competencies that define the
tween the IRS and the NTEU, distributed to
10988 27371W Each Customer Service Function. It is used by
all IRS employees, as part of the IRS
03/2002 Destroy Prev Issues Upon Rec counselors of the Education Branchj and Moderinzation effort. M:S:L Internal Use
Internal Revenue Manual Numerical and Customer Service employees.
Alphabetical Index M:S:CE:PDD Internal Use
This document contains numerical and al- 11066 28009P Each
phabetical listings of the Internal Rrevenue 11010 27484A Each 06/1999 No Previous Issue
Manual (IRM). The IRM Numerical Index 10/1998 No Previous Issue TRDB Graphic and Transcript Desk
also includes a transitional index and a list- IRS Guide to Performance Development Guide
ing of prior IRM numbers. This document is Systems (PDS) This Guide introduces new Command Code
published quarterly. Document 10988 is This document provides the names and Tax Return Print (TRPRT) for requesting
phone numbers of Performance Develop- Graphic Prints through TRDB. Also con-
distributed through IMDDS using File 445,
ment Systems' (PDS) staff. tains guidelines for the Graphic Batch
catalog number 01001V. Transcript Print requests, and guidelines for
N:ADC:R:SPDER Internal Use In addition, it is an overview of the PDS
the Media Transport and Control (mailroom)
process. It is used by all employees. area. Desk Guide is for use by all Cus-
10997 27416Y Each M:S:CE:PDD Internal Use tomer Service employees and some Proc-
03/1999 No Previous Issue essing employees. OP:C:A:A:A Internal
What You Need to Know About Section 11023 27645D Each Use
1203 Pamphlet 04/1999 No Previous Issue
This trifold product is for all IRS employess Multimedia Computer Based Training 11089 28270U Each
so that they will have an understanding of (CBT) Headphones 07/1999 No Previous Issue
RRA98, which defines some basic concepts This document is to be used with multime- RGS Reports Generation Software Desk
about employee conduct and requires those dia CBT's and should only be ordered / Procedures Correspondence
shipped to Education Branch/Training Examination Cincinnati Service Center
who are determined to have violated any
Branches or GDS. M:S:CE:IT:IITI Internal Document is reference material used by
provision under Section 1203 to be re- clerks in Exam Branch of the Cincinnati
moved from the Service. N:ADC:H:R In- Use
Service Center for using the RGS (Reports
ternal Use Generation Software). CP:E Internal Use
D-21
Documents
11090 28272Q Each 11123 28483Z Each 11158 73209Z Each
Hiring Guide for Criminal Investigation Service Center Printing and Outgoing Level 1 Evaluation: Policies, Procedures,
Recruiters Mail Processing Standards and Integrated Training Evaluation and
Document 11090 provides Criminal Investi- This product establishes standards for all Measurement Services (ITEMS)
gation (CI) Recruitment Coordinators with printing operataions in the Service Centers This document is the policy and procedural
comprehensive information concerning the
including internal and external products and guidance regarding trainee and instructor
Treasury Enforcement Agency position
for outgoing mail operations. evaluation of ACES-built training events--
which, in CI, is organizationally identified as
Special Agent (SA). OP:CI:F:M Internal OP:FS:M:PS:O Internal Use capturing, transmitting, compiling, reporting,
Use analyzing, and using Level 1 Evaluation
11124 28488C Each data--as well as Intergrated Training Evalu-
11092 28294E Each 08/2000 No Previous Issue ation and Measurement Services (ITEMS).
12/1999 No Previous Issue Management Analysis Resource Guide This document is to be used by education
Ohio District Self-Study Library Materials for Small Business Self-Employed professionals and staff in National Office,
This catalog is used by employees located Operating Division Education Branches, and Training Delivery
in POD's of Ohio District to find self-study Provides guidance to District, Regional, and Sites.Document is printed landscape with
materials available from the Self-Study Li- national Office managers and management 67# white cover and IRS blue ink on the
brary located at the John Weld Peck Fed- officials regarding how data should be ana- cover. N:ADC:H:E:P:PS Internal Use
eral Building in Cincinnati, OH. Employees lyzed to monitor Service programs in Ex-
may complete Form 12328,to request these amination, Collection, and Customer 11163 28715A Each
materials. D:QIP Internal Use Service. These documents are needed as 12/1999 No Previous Issue
part of the Balanced Measures System. IRS Performance Management System
11099 26854G Each
07/1999 No Previous Issue N:CFO:O:D Internal Use Participant Guide
FEDEX DOS and DONT'S This guide is part of Document 11184, "In-
This product will be used by Memphis Ser-
11135 73067D Each ternal Revenue Service Performance Man-
vice Center mailroom personnel as a tool 10/1999 Use/Issue Prev Issue First agement System Orientation Package" and
to educate employees on the proper and Getting to Know Treasury Inspector tells users how to complete Form 12450,
improper procedures for shipping items by General for Tax Administration "IRS Performance Management System -
means of Federal Express. This pamphlet is being used to introduce Executive Performance Agreement"; Form
DSS:MHS Internal Use the Treasury Inspector General for Tax Ad- 12450 A, "IRS Performance Managment
ministration to all IRS employees System - Manager Performance Agree-
11101 27057P Each IG:MS:PI:P Internal Use ment"; and Form 12450 B, "IRS Perform-
ance Management System - Management
Crisis Management - Incident Reporting 11154 73153Q Each
Offical Performance Agreement." It also
This item supplements the occupant emer- 10/1999 No Previous Issue
gency plan established for each IRS facility describes how the Performance Manage-
Multimedia Kit (CD-Rom player/Sound
in the Southeast Region. It provides man- ment System dovetails with Balanced Mea-
Card/Cable/Headphone)
agers and management officials compre- sures and the new Mission Statement. It
This multimedia kit includes four pieces -
hensive procedures for responding to also describes how to implement the Sys-
cd-rom player, sound card, cable, and
incidents affecting IRS operations. Please tem into daily worklife. N:ADC:H:L Inter-
headphones. Orders should only be ac-
note that the copy posted on nal Use
http://publish.no.irs.gov does not contain cepted from/to Education Branch Chiefs or
the memorandum from Ty Ayers, Director GDS's. IS:IR:IITI Internal Use 11164 28717W Each
Support Services Southeast Region. 12/1999 No Previous Issue
DSS:GHS:F:PA Internal Use 11155 73163M Each
IRS Performance Management System:
Overview for Managers and Management
11103 27297B Each Guide to Congressional Correspondence
Officials
09/1999 No Previous Issue This guide contains three sections: Con-
This overview is part of Document 11184,
Time and Leave Handbook gressional Correspondence Handbook,
"Internal Revenue Service Performance
IRM's 0601 and 1273 has been Obsoleted Congressional Correspondence Procedures
Management System Orientation Package"
- This handbook serves as a Replacement and Congressional Correspondence Letter
for both. A:PS:O Internal Use and describes the Performance Manage-
Writing Tips. It is used for IRS employees
ment System step by step and how it affects
responding to letters from Congress.
11105 27364H Each
CL:LA Internal Use
managers and management officials. Co-
08/1999 No Previous Issue pies of Form 12450 A, "IRS Performance
FY 1998/1999 Coordinated Examination 11156 73171M Each Management System - Manager Perfor-
Program Customer Satisfaction Report mace Agreement", and Form 12450 B, "IRS
This item provides insight into customer Performance Management System - Man-
Electronic Research Welcome Guide
satisfaction and reation to the thought pro- agement Official Performance Agreement"
cess. OP:EX:C:SS Internal Use This product serves as an introduction to
the new national electronic tax law research are included. M:S:CE:PD:A Internal Use
11108 28386F Each contracts with LEXIS-NEXIS and CCH, Inc.
08/1999 No Previous Issue This guide is intended as a job aid for users
11169 28736D Each
Guide to the Internet/Intranet of these tax research services.
This document was created by a task team N:ADC:R:SPER Internal Use
FY-2000 Employee Training: An
in the Virginia-West Virginia District office.
It contains general information about the Overview for the New Millenium.
Internet and IRS Intranet, their differences, This Document is an All Employees Com-
and how they can be utilized. It is appro- munication on Training and Development in
priate for any IRS employee using the NT Response to Feedback
workstations, or other pc's with network or N:ADC:H:E:P:PS Internal Use
modem capabilities. D:CR Internal Use
D-22
Documents
11186 73269B Each 11192 73299P Each 11215 29012W Each
IRS Performance Management System: Employee Satisfaction Survey Results Need to Know Where to Go
Leader's Guide Brochure Document 11215 is a quick reference guide
This guide is part of Document 11184, "In- Document 11192 was revised which will be for users of the Entity Management Infor-
ternal Revenue Service Performance Man- used internal for communicating annual mation System (MIS), which is a component
agement System Orientation Package", and Employees Satisfaction survey reults. This of the merged ICS (Integrated Collection
is used By IRS executives as they lead ori- brochure will highlight what's new for SUR- System)/Entity Integrated System. The do-
entation sessions for managers and man- VEY 2001. It will also summarizes SURVEY cument is designed to provide a more pre-
agement officials. This guide shows how to 2000 results and showcase field accom- cise measurement of all Collection function
complete the Performance Managment plishments for Balanced Measures. This work completed. S:C:CP:CW:CCS Inter-
nal Use
Agreements (Form 12450, "Performance document will distributed to all IRS employ-
Management System - Executive Perform- ees including TIGTA and Chief Counsel. 11216 29041Z Each
ance Agreement"; Form 12450 A, "IRS Document 11192 will be a bi-fold brochure 02/2000 No Previous Issue
Performance Management System - Man- printed two-sided (4 pages), head to head Prevention of Sexual Harassment Quick
ager Performance Agreement"; and Form on 60# White, Matte coated offset book in Tips
12450 B, "IRS Performance Management PMS 348C Green and Black ink. Trim Size: Item is a tool to assist managers to recog-
System - Management Official Performance 22" x 17" folded to 8 1/2" x 11". nize and sufficiently address sexual har-
Agreement") and familiarizes participants N:CFO:O:S Internal Use assment in the workplace. D:E Internal
with the Performanc M:S:CE:PD:A Inter- Use
nal Use 11197 28788F Each
12/1999 No Previous Issue 11220 29056Y Each
11187 73270C Each Quality Professional Training Curriculum 02/2000 No Previous Issue
12/1999 No Previous Issue Guide An Explanation of the Provisions of the
IRS Performance Management System This curriculum is for quality professionals Tax Relief Extension Act of 1999
Orientation: Guide for Evaluating and their managers to use when assessing The Internal Revenue Service's Learning
Executives, Managers, and Management employees' individual training needs. If and Education Division is purchasing an in-
Officials provides linkages between IRS general formational of-the-shelf product on the Tax
This guide is part of Document 11184, "In- competencies and techincal competencies Relief Extension Act of 1999 that will be
ternal Revenue Service Performance Man- for professionals, and it also provides a distributed to IRS technical employees. The
agement System Orienation Package" and supplemental reading list for users. product will be available in both a printed
describes the Performance Management C:DO:TSI:Q Internal Use and electronic format. The public would
Cycle and presents the Forms 12450, "IRS order this product from Tax Analysts, a pri-
11198 28791C Each vate Tax Information company. LEARNING
Performance Management System - Exec-
12/1999 No Previous Issue AND EDUCATI Internal Use
utive Performance Agreement"; 12450 A,
"IRS Performance Management System - EP/EO RGS User Group - Survey of RGS
Users - Final Report
11228 29102B Each
Manager Performance Agreement"; and 01/2001 No Previous Issue
Form 12450 B, "IRS Performance Manage- This survey was initiated as a project of the
Introducing Multimedia Publishing
ment System - Management Official Per- Letter of Agreement between the Idated Division
formance Agreement." It also describes the August 6, 1998. All EP/EO employees who Document 11228 was produced by the
roles and responsibilities of participants and were using RGS at the time were sin April Multimedia Publishing Division to serve as
participating offices. M:S:P:E Internal Use and May of 1999. This survey was intended a guide to the type of services available for
to help determine how the asystem. Spe- our customers. There is a description of the
cifically, the survey was designed to: Eval- different branches, and the services each
11188 73277B Each uate the Fitness For Use of the program; offers. Samples of some of the products
12/1999 No Previous Issue Evaluate the adequacy of RGS training; we produce are also displayed.
Guidelines for Using IRS Taxpayer Evaluate the adequacy of RGS automation W:CAR:MP:M:T:S Internal Use
Advocate Logos support; Identify any desired enhance-
Document 11188 is a brochure detailing ments; and Evaluate distribution of RGS 11234 29215F Each
guidelines for using IRS Taxpayer Advocate program upgrades. O:E:FS Internal Use 03/2000 No Previous Issue
logos. TA:CCL Tax Related Public Use Pinformation
This Document provides information about
11199 28804U Each EMPLOYEE EXPRESS AND EMPLOYEE
11189 73290U Each 12/1999 No Previous Issue CONNECTION. A:HQ:HR:W:S Internal
05/2001 Destroy Prev Rev. Immediately Guide To Exchanges And Vendor Use
Taxpayer Advocate Service - Training Communications
Guide for Service-wide Employees This brochure will provide a guide to ex- 11237 29253T Each
This training guide will be used for training changes with vendors. Expected to be
Manager's Security Briefing
Service-wide Employees as part of Title 1, used by Procurement and technical pro-
This reference assists managers in the
Section 1102 (a) of the Internal Revenue gram staff throughout the IRS and possibly
Memphis Service Center in their responsi-
Service Restructuring and Reform Act of the Treasury Department and bureaus.
bilities to protect employees, taxpayer in-
1998, mandated significant changes for A:P:P:P Internal Use formation, and other IRS assets.
Taxpayer Advocates. TA:TAO Internal M:I:E:TC:O Internal Use
Use 11210 28905G Each
Y2K Quick Reference Guide 03/2000 No Previous Issue
This document will be used by all IRS em- Employee's Security Briefing
ployees to answer taxpayer Y2K inquiries. This reference outlines Memphis Service
OP:C:W:E Internal Use Center employee's regarding saftey and
security. M:I:E:TC:O Internal Use
D-23
Documents
11239 29288K Each 11260 29575K Each 11298 30208A Set
TAMIS/PROMIS - Taxpayer Advocate Lexis - Nexis Job Aid Taxpayer Advocate Casefile Index tabs
Service Management Information This is a guide for assisting employees as The tabs are placed inside Taxpayer Advo-
System User Guide they access Lexis Nexis in the course of cate case files. TA:SEA Internal Use
This book is used as a guide for using their duties. OP:EX Internal Use
TAMIS/PROMIS systems for employees in 11299 30222E Each
Taxpayer Advocate Service. It is convenient 11269 29596N Each
for establishing and updating the referenced 04/2000 No Previous Issue
Creating The Local Change Management Retricted Area Monitor Guide
systems and can be used to explain the This document is a supplement to Docu-
Plan
system and its uses. C:TA:AR:GRE In- ment 6406, Security Orientation Pam-
This document is used to provide locate
ternal Use leaders with the process and tools to de- phlet.Document 11299 may be used for
velop a change management plan. Elec- some Center employees and possibly oth-
11245 29371Q Each
tronic copy can be obtained from ers who monitor access to restricted areas.
01/2001 Destroy Prev Issues Upon Rec HTTP://WWW.DSS.SWRO.IRS.GOV A review of centers revealed a need to have
Employee Account Representative card /WEB/OE/CHANGE.HTM N:ADC:H:L In-
This is an informational card that is given to a brief orientation document available for
ternal Use restricted area area monitors that can be
employees giving them ready access to the
numbers and options that they can use to also used as reference guide. A:RE In-
11272 29741G Each
ternal Use
access their accounts. SS:TPC Internal 05/2000 No Previous Issue
Use IMDDS Functional Coordinator Training
Guide
11301 30239Z Each
11247 29378P Each This guide is used to train IMDDS Func- 07/2000 No Previous Issue
04/2002 Destroy Prev Issues Upon Rec tional Coordinators. It can be printed off the Congressional Correspondence
Employee Satisfaction Dictionary Poster Multimedia web site, or print on demand. Checklist
This document is in pdf format only. It is to OP:FS:M:DFPS Internal Use This card assists employees when they are
be downloaded from Publishing Services' writing correspondence to members of
web site, publis.no.irs.gov & printed on 11280 29758B Each Congressby providing a review of format
8-1/2 x 11 paper. To print document, double 05/2000 No Previous Issue and content requirements. CL:LA Internal
click on current date under electronic avail- Third Party Authoriz Helpful Hints for Use
ability. It should be used to promte/inform IRS Employees
employees about Survey 2000. This pamphlet makes available helpful hints 11312 30412K Each
N:CFO:O:S Internal Use for Revenue Officers and Revenue Agents 07/2000 No Previous Issue
in the field when handling Powers of Attor- MFT 31 Brochure - Master File
11248 29390X Each ney and Tax Information Authorizations. It
Transaction
11/2000 No Previous Issue also provides them with CAF Unit voice and
fax numbers. OP:C:A:A:A Internal Use This tri-fold brochure is used by IRS Em-
FTS 2001 Sprint FONCARD Nationwide ployees who deal with IMF Tax Account is-
Transition Information Brochure sues. It describes the new MFT 31
general public
This trifold brochure explains IRS transition process. OP:FS:S:A:N Internal Use
from AT&T Calling Cards to Sprint FON- 11282 A 29764F Each
CARDS. It contains a perforated Form 07/2000 No Previous Issue 11318 30634A Each
12836, Phonecard Order Form, that is used Poster Cards - Chemical or Biological 08/2000 No Previous Issue
by employees that are unable to access the Threats Internet Primer
system electronically. IS:T:B Internal Use New Poster providing steps to be taken in This guide is designed as an introduction to
the event of a chemical or biological threat. the Internet. It contains the basics on what
The poster is to address the recent threats the Net is, what the Internet is used for, and
11252 29535A Each received at submission processing and
07/2000 Destroy Prev Issues Upon Rec how the Net impacts upon IRS occupations
computing centers. A:RE Internal Use
Computer Assisted Review of Error (related to Examination and Collection) and
Resolution System 11288 29978V Each how the Internet can help the IRS employ-
Computer Assisted Review of Error Resol- 07/2000 No Previous Issue ees in their jobs. This was initally distributed
ution System (CARE) is the "on-line" quality Fed/State Joint Forms Distribution to all Examination and Collection Managers
review of Taxpayer Notice Codes Program Servicewide. LM:SR:UNY-DORA Internal
(TPNDCs) initiated by the Error Resolution The IRS has had a successful pilot program Use
System (ERS). OP:FS:S:P:I Internal Use with 10 states for approximately five years.
The Joint Forms Distribution Program is a 11325 30736X Each
reciprocal collaboration whereby IRS and 08/2000 Use/Issue Prev Issue First
11253 29551A Each participating states fill orders for each oth- Don't Let This Happen to You, Section
07/2000 No Previous Issue er's corresponding tax products. This Doc- 1203 Tax Compliance
Criminal Investigation (CI) Mentoring ument acts as a informational piece for Document 11325 will be distributed to ALL
Guide existing customers and potential new cus-
IRS EMPLOYEES by the National Finance
Document 11253 is a reference tool which tomers. June 29, 2000
OP:FS:M:L:EA General Admin Public Use Center (NFC) as a stuffer in their Leave &
provides a general description of the cen- Earnings Statements and to new employ-
tralized special agent hiring process for ees during orientation. This product will be
Criminal Investigation (CI). The book is de- 11291 29988R Each a trifold brochure printed two-sided (11" x
signed for training CI mentors concerning 06/2000 No Previous Issue 8-1/2" and folded to 3-2/3" x 8-1/2") on 60#
their roles and responsibilities as a mentor PC-TARE Transition Handbook White, Dull Coated Cover in PMS Red 032C
for new hires under the Centralized Hiring This handbook or user guide contains in- and Black ink. This product will be available
Process. NOTE: Under no circumstances formation to help employees operate electronically through the Multimedia Intra-
are the contents of this document to be PC-Tare (Personal Computer time and At- net Wedsite: www.publish.no.irs.gov.
used or cited as authority for setting or tendance Remote Entry system) as a
sustaining a technical position. N:ADC:C Internal Use
stand-alone application. A:PS:TP:CIN In-
CI:S:PS Internal Use ternal Use
D-24
Documents
11328 30767W Each 11346 30955G Each 11372 31180T Each
Wage & Investment Division Logo Poster Agency Wide Shared Services-Directory Senior Commisssioner's Representative
This poster is used to make employees fa- of Services Handbook
miliar with the Wage & Investment logo and This Directory of Services will serve as a This product is used by the new Commis-
the organization that it represents. desk guide reference to geographic and sioner's Representatives(CRs) and Senior
W:C Internal Use functional points of contact for Personnel, Commissioner's Representatives(SCRs)
Facilities, Financial, EEO & Diversity and with their responsibilities in assisting with
11329 30778D Each
Procurement services. A Internal Use
03/2002 No Previous Issue service coordination and delivery following
Taxpayer Advocate Service Systemic stand up. It also provides the Divisions and
11348 31010U Each support organizations an overview of ser-
Adocacy Program Guide - Student Guide
This product serves as a guide for staff and vice delivery. AWSS:CS:AO Internal Use
Taxpayer Advocate Service Manager's
advocacy TAS analysts. It includes proce-
dures for the types of work they perform. Resource Guide
Product is produced with yellow vellum The Taxpayer Advocate Service Manager's 11417 31592P Each
covers and printed tabs for each of the 15 Resource Guide is designed for all group 02/2001 No Previous Issue
chapter headings. TA:DIA Internal Use managers. It contains information on the Applying for Voluntary Retirement
TAS organization, automated systems, This document is used to explain the proc-
casework inventory, research and review, ess for applying for voluntary retirement.
11330 30807V Each administrative systems security, training, A:PS:C Internal Use
08/2000 No Previous Issue and general administration (PMS, EPFs, LR
Working in the New IRS (WIN) Project and NTEU. C:TA:HR Internal Use 11418 31593A Each
(Leaders Guide) 02/2001 No Previous Issue
The purpose of the WIN program is to pro- 11349 31038W Set
Applying for Disability Retirement
vide an educational tool that effectively fa- 01/2001 Use/Issue Prev Issue First
Document used to identify the process for
cilitates bringing all IRS employees from the RRA Case File Tabs
"old" organization into the new modernized applying for disability retirement.
(SB/SE) will be used by Revenue Officers
IRS. The WIN Leader's Guide will be used A:PS:C Internal Use
on all case files involving Collection Due
by IRS managers to present the information Process (CDP) under RRA98. CO Inter-
contained in the WIN briefings to all IRS 11424 31716P Each
nal Use 02/2001 No Previous Issue
employees. N:ADC:H:E:S:C Internal Use
11350 57313E Each Office Closed Poster
09/2000 No Previous Issue This product serves as a window display
11331 30808G Each Guide for Using Adobe Acrobat (PDF) poster to inform visitors to IRS locations that
08/2000 No Previous Issue File the office is closed due to inclement
Working in the New IRS (WIN) Project whether. A:RE:O:A3:RF Internal Use
This goal of this guide is to provide assist-
(Participants Guide)
ance to Examiners as they use Adobe
The purpose of the WIN program is to pro-
Acrobat files in the course of their work-re-
11426 31764Z Each
vide an educational tool that effectively fa- 02/2001 No Previous Issue
cilitates bringing all IRS employees from the lated activities. OP:EX:CS Internal Use
IRS Correspondence Manual
"old" organization into the new modernized This manual provides guidelines for all IRS
IRS. The WIN Participant Guide will be employees regarding correspondence de-
used by all IRS employees as a 11357 31080S Each
09/2000 No Previous Issue velopment. This Document will be obso-
reference/resource document both during
ODTA Tracking Systems (Users Guide) leted once the IRM is updated to reflect new
and after the WIN briefings.
N:ADC:H:E:S:C Internal Use This document is a user guide for the Op- correspondence policies. N:ADC:M:C In-
erating Division Taxpayer Advocate and ternal Use
11345 30954V Each describes the systems used to track advo-
02/2001 Destroy Prev Rev. Immediately cacy issues. TA:ODTA:WI Internal Use 11427 31765K Each
Changing a Bureaucracy One Paragraph 02/2001 No Previous Issue
at a Time End-User Reference for IS Desktop
This book will be used during a video 11360 31102V Each Products and Services
course for improving written communi- 10/2000 No Previous Issue A quick reference guide that provides a brief
cation. It's applicable to all employees who LMSB Quality Assurance Reviewer overview of the services provided by ECS.
want to improve their writing skills. Training Guide (Industry) IS:F:E Internal Use
CL:LA Internal Use This new training documentwas created as
a result of the IRS restructure. It will be 11433 31856A Each
11345 (CD) 31896K Each used as a training tool in the Industruy 03/2001 No Previous Issue
03/2001 No Previous Issue Program Quality Assurance Reviewer's Employee Benefit Plan Section 401 (h)
Changing A Bureaucracy One Paragraph Class. LM:Q Internal Use Explanation No. 13
At A Time (CD)
Document 11433 provides the explanations
This CD will be used in conjunction with 11361 31104R Each for specialists when they use Form 13069
Document 11345 (Workbook) when Docu- 10/2000 No Previous Issue
ment 11345V (Video) is not available. Worksheet No. 13, Section 401(h) when
LMSB Quality Assurance Reviewer reviewing certain parts of retirement plans
CL:LA Internal Use
Training - Coordinated Industry Program concerning retiree medical benefits.
11345 V 31971Q Each This product is used as a training aid to T:EP Internal Use
02/2001 No Previous Issue guide reviewers in Quality Assurance and
Changing A Bureaucracy One Paragraph is meant to supplement the professional
At A Time Video judgement reviewers use to determinethe
This video is used in conjunction with Doc- quality of examinations. Materiality, signif-
ument 11345 (workbook) and is only avail- icance and frequency of occurrence are
able to training coordinators. also important factors in the determination
CL:LA Internal Use of quality. LM:Q Internal Use
D-25
Documents
11434 31874W Each 11477 32120B Each 11483 32137W Each
ICS/Entity MIS Integrated Program ACES Quick Reference Cards (Pocket Performance Plan for Estate Tax
Handbook Inserts) Examiner GS-0920
Document 11434 was developed to thor- This document contains three cards (pocket This critical job element was established for
oughly introduce Collection Group Manag- inserts) containing codes and information managers to discuss with the employee in
about the Administrative Corporate Educa-
ers and revenue officers on how to manage defining the level of performance expected
tion System (ACES). These cards are to be
their workloads via use of a more powerful for a specific task or aspect. These ele-
used with the plastic flip pockets (Document
application designed to deliver information 11477A). A:C:P:ACES Internal Use ments must be applied in conjunction with
(in most cases) instantaneously. The data the position description for the employee's
delivered via the ICS/Entity MIS application 11477 A 32121M Each position and other job requirements.
is to be used ONLY as a means of working 06/2001 No Previous Issue N:ADC:S:PP:P Internal Use
more efficiently and effectively while pro- ACES Quick Reference Pockets (3
viding quality customer service to taxpay- Pocket Set) 11484 32138H Each
ers. S:C:CP:CW:CCS Internal Use This document is a set of three clear plastic 07/2001 No Previous Issue
pockets that are clipped together and de- Performance Plan for Mail and File Clerk
11451 32035Z Each signed to be fastened to a computer moni- GS-0305
05/2001 No Previous Issue tor. The pockets will hold printed inserts This critical job element was established for
Personnel Operations Contact Listing (Document 11477) that contain information managers to discuss with the employee in
This brochure contains contact information about the Administrative Corporate Educa- defining the level of performance expected
for Personnel Services Area B. It is distrib- tion System (ACES). A:C:P:ACES Inter- for a specific task or aspect. These ele-
nal Use
uted to employees during meetings and ments must be applied in conjunction with
outreach activities. A:PS:O:B Internal Use 11479 32132T Each the position description for the employee's
07/2001 No Previous Issue position and other job requirements.
Performance Plan for Appeals Officer N:ADC:H:P:P Internal Use
11465 32096M Each GS-0930
05/2001 No Previous Issue This critical job element was established for 11485 32139S Each
Congressional TAS Case Expedite File managers to discuss with the employee in 07/2001 No Previous Issue
Folder (Orange) defining the level of performance expected Performance Plan for Management
This file folder was created for identification for a specific task or aspect. These ele- and/or Program Analyst GS-0343
of the various programs that Taxpayer Ad- ments must be applied in conjunction with This critical job element was established for
vocate oversees. TA:TAO Internal Use the position description for the employee's managers to discuss with the employee in
position and other job requirements. defining the level of performance expected
N:ADC:S:PP:P Internal Use for a specific task or aspect. These ele-
11466 32097X Each ments must be applied in conjunction with
09/2001 Use/Issue Prev Issue First 11480 32133E Each
the position description for the employee's
ECMS Case File Folder (Green) 07/2001 No Previous Issue
Performance Plan for Customer Service position and other job requirements.
This file folder was created for identification N:ADC:H:P:P Internal Use
Representative GS-0962
of the various program that Taxpayer Ad-
This critical job element was established for
vocate oversees. TA:TAO Internal Use managers to discuss with the employee in 11486 32140T Each
defining the level of performance expected 07/2001 No Previous Issue
for a specific task or aspect. These ele- Performance Plan for Management and
11467 32099T Each ments must be applied in conjunction with Program Clerk and Assistant GS-0344
05/2001 No Previous Issue the position description for the employee's This critical job element was established for
TAS Criteria 1-4 File Folder (Red) position and other job requirements. managers to discuss with the employee in
This file folder was created for identification N:ADC:H:P:P Internal Use defining the level of performance expected
of the various programs that Taxpayer Ad- for a specific task or aspect. These ele-
vocate oversees. TA:TAO Internal Use 11481 32134P Each ments must be applied in conjunction with
07/2001 No Previous Issue the position description for the employee's
Performance Plan for Data Transcriber position and other job requirements.
11468 32100J Each GS-0356
05/2001 No Previous Issue This critical job element was established for
TAS Criteria 5-7 File Folder (Yellow) managers to discuss with the employee in 11487 32141E Each
This file folder was created for identification defining the level of performance expected
of the various programs that Taxpayer Ad- for a specific task or aspect. These ele-
ments must be applied in conjunction with Performance Plan for Miscellaneous
vocate oversees. TA:TAO Internal Use Administrative/Program Specialist
position and other job requirements. GS-0301
N:ADC:H:P:P Internal Use This critical job element was established for
11469 32101U Each
managers to discuss with the employee in
05/2001 No Previous Issue 11482 32135A Each defining the level of performance expected
TAS Case Referral In File Folder (Blue) 07/2001 No Previous Issue for a specific task or aspect. These ele-
This file folder was created for identification Performance Plan for Estate Tax ments must be applied in conjunction with
of the various programs that Taxpayer Ad- Attorney GS-0905 the position description for the employee's
vocate oversees. TA:TAO Internal Use This critical job element was established for position and other job requirements.
defining the level of performance expected
for a specific task or aspect. These ele-
ments must be applied in conjunction with
position and other job requirements.
D-26
Documents
11488 32142P Each 11493 32148D Each 11498 32155S Each
Performance Plan for Miscellaneous Performance Plan for Secretary GS-0318 Performance Plan for Property Appraisal
Clerk and Assistant GS-0303 (Includes This critical job element was established for and Liquidation Specialist GS-1171
Measured and Unmeasured Positions) managers to discuss with the employee in This critical job element was established for
This critical job element was established for defining the level of performance expected managers to discuss with the employee in
managers to discuss with the employee in for a specific task or aspect. These ele- defining the level of performance expected
defining the level of performance expected ments must be applied in conjunction with for a specific task or aspect. These ele-
for a specific task or aspect. These ele- the position description for the employee's ments must be applied in conjunction with
ments must be applied in conjunction with position and other job requirements. the position description for the employee's
the position description for the employee's N:ADC:S:PP:P Internal Use position and other job requirements.
position and other job requirements. N:ADC:S:PP:P Internal Use
N:ADC:H:P:P Internal Use 11494 32150P Each
07/2001 No Previous Issue 11500 32178R Each
11489 32143A Each Performance Plan for Tax Auditor 06/2001 No Previous Issue
07/2001 No Previous Issue GS-501 Guide to Penalty Determinations
Performance Plan for This critical job element was established for This document is to be used as an IRS
Personnel/Employee Development Clerk managers to discuss with the employee in employees guide to conduct violations and
and Assistant GS-0203 defining the level of performance expected suggested penalties. This information will
This critical job element was established for for a specific task or aspect. These ele- also be published in the IRM at a later date.
managers to discuss with the employee in ments must be applied in conjunction with This information will be issued as IRM
defining the level of performance expected the position description for the employee's 6.751.12Exhibit 6. N:ADC:H:R Internal
for a specific task or aspect. These ele- position and other job requirements. Use
ments must be applied in conjunction with N:ADC:S:PP:P Internal Use
the position description for the employee's 11502 32188N Each
position and other job requirements. 11495 32151A Each 06/2001 No Previous Issue
N:ADC:S:PP:P Internal Use 07/2001 No Previous Issue Systems Development Information
Performance Plan for Tax Examiner Technology Services
11490 32145W Each (Measured) GS-0592 These cards are to be distributeto all Sys-
07/2001 No Previous Issue This critical job element was established for tems Development employees to familiarize
Performance Plan for Internal Revenue managers to discuss with the employee in them with the organization's vision, mission
Agent GS-0512 defining the level of performance expected and value statements similar to the IRS is-
This critical job element was established for for a specific task or aspect. These ele- suance of the agency's mission to gain
managers to discuss with the employee in ments must be applied in conjunction with better understanding. IS:SD:RM Internal
defining the level of performance expected the position description for the employee's Use
for a specific task or aspect. These ele- position and other job requirements.
ments must be applied in conjunction with N:ADC:H:P:P Internal Use 11505 32196N Each
the position description for the employee's 12/2001 Destroy Prev Issues Upon Rec
position and other job requirements. 11496 32153W Each Introducing IDRS Multiple Accesses
N:ADC:H:P:P Internal Use 07/2001 No Previous Issue Enhancement - Part 1
Performance Plan for Tax Examiner This document is for IDRS security staffs
11491 32146H Each (Unmeasured) GS-0592 and users. The document describes an
07/2001 No Previous Issue This critical job element was established for enhancement to IDRS that enables IDRS
Performance Plan for Revenue Officer managers to discuss with the employee in users to access and update taxpayer ac-
GS-1169 defining the level of performance expected counts on multiple IDRS databases without
This critical job element was established for for a specific task or aspect. These ele- having to signoff of one database and
managers to discuss with the employee in ments must be applied in conjunction with sign-on another. M:S:S Internal Use
defining the level of performance expected the position description for the employee's
for a specific task or aspect. These ele- position and other job requirements. 11511 32224U Each
ments must be applied in conjunction with N:ADC:H:P:P Internal Use 06/2001 No Previous Issue
the position description for the employee's Welcome to the IRS (Managers
position and other job requirements. 11497 32154H Each Guidelines)
N:ADC:H:P:P Internal Use 07/2001 No Previous Issue This document is the Manager's Guidelines.
Performance Plan for Tax Specialist (Tax Under the STABLE initiative, Congress has
11492 32147S Each Compliance Officer, Tax Resolution authorized the Service to hire thousands of
07/2001 No Previous Issue Representative, Tax Specialist) GS-0526 new employees over the next 3-5 years. To
Performance Plan for Revenue Officer This critical job element was established for maximize the effectiveness of these new
(OIC) GS-1169 managers to discuss with the employee in hires, Strategic Human Resources has de-
This critical job element was established for defining the level of performance expected veloped a servicewide orientation / organ-
managers to discuss with the employee in for a specific task or aspect. These ele- izational socialization program called
defining the level of performance expected ments must be applied in conjunction with 'Welcome to the IRS'. The Welcome to the
for a specific task or aspect. These ele- the position description for the employee's IRS program seeks to reinforce a new hire's
ments must be applied in conjunction with position and other job requirements. IRS career decision. N:ADC:H:E:S:C In-
the position description for the employee's N:ADC:H:P:P Internal Use ternal Use
D-27
Documents
11513 32230Y Each 11534 32381Q Each 11541 32416W Each
TRAS Quick Reference Guide-All Performance Plan for Computer Performance Plan for Appeals Team
Travelers Specialist GS-0334 Case Leader GS-0930-15
AWSS Financial Services is developing the This critical job element was established for This critical job element was established for
training and marketing of the new TRAS
managers to discuss with the employee in managers to discuss with the employee in
system. These Tri-fold Quick Reference
Guides are designed to aid the users of the defining the level of performance expected defining the level of performance expected
TRAS application. The Guide for all Trav- for a specific task or aspect. These ele- for a specific task or aspect. These ele-
elers will eventually be designed to be ments must be applied in conjunction with ments must be applied in conjunction with
printed and distributed to all travelers, with the position description for the employee's the position description for the employee's
the ability to reorder tthe form. position and other job requirements. position and other job requirements.
AWSS:PS Internal Use N:ADC:H:P:P Internal Use N:ADC:S:PP:P Internal Use
11513 A 32231J Each 11535 32382B Each 11542 32417H Each

TRAS Quick Reference Guide-Preparer, Performance Plan for Qualifying Position Performance Plan for Area Distribution
Reviewer, Approver for Tax Specialist GS-0598 Center Clerk GS-0303
AWSS Financial Services is developing the This critical job element was established for This critical job element was established for
training and marketing of the new TRAS
system. The tri-fold Quick Reference Guide
is designed to aid the user of the TRAS defining the level of performance expected defining the level of performance expected
application. The Guide for Preparer, Re- for a specific task or aspect. These ele- for a specific task or aspect. These ele-
viewers, and Approvers is designed to be ments must be applied in conjunction with ments must be applied in conjunction with
distributed to all managers. the position description for the employee's the position description for the employee's
AWSS:PS Internal Use position and other job requirements. position and other job requirements.
N:ADC:H:P:P Internal Use N:ADC:S:PP:P Internal Use
11516 32264E Each
06/2001 No Previous Issue 11538 32412E Each 11543 32418S Each
TRAS User Guide 07/2001 No Previous Issue 07/2001 No Previous Issue
AWSS Financial Services is developing the Performance Plan for Actuary - GS-1510 Performance Plan for Bankruptcy
training and are marketing the new TRAS This critical job element was established for Specialist GS-1101
System. The guide is designed to aid the
managers to discuss with the employee in This critical job element was established for
users of the new web application.
AWSS:FS Internal Use defining the level of performance expected managers to discuss with the employee in
for a specific task or aspect. These ele- defining the level of performance expected
11519 32285H Each ments must be applied in conjunction with for a specific task or aspect. These ele-
07/2001 No Previous Issue the position description for the employee's ments must be applied in conjunction with
IRS Performance Management System - position and other job requirements. the position description for the employee's
Manager CJE Discussion Guide N:ADC:H Internal Use position and other job requirements.
IRS implemented new Critical Job Elements N:ADC:S:PP:P Internal Use
(CJE) that support the goals and strategies 11539 32413P Each
of the modernized IRS. This guide is used 07/2001 No Previous Issue 11544 32419D Each
by managers when conducting employee Performance Plan for Appeals Quality 07/2001 No Previous Issue
discussions to explain how the CJEs align Measurement System Reviewer GS-930 Performance Plan for Building
with the three Balanced Measures: Em- or GS-1169 Management Specialist GS-1176
ployee Satisfaction, Customer Satisfaction,
This critical job element was established for This critical job element was established for
and Business Results. N:ADC:H:L Inter-
nal Use managers to discuss with the employee in managers to discuss with the employee in
defining the level of performance expected defining the level of performance expected
11520 32286S Each for a specific task or aspect. These ele- for a specific task or aspect. These ele-
07/2001 No Previous Issue ments must be applied in conjunction with ments must be applied in conjunction with
IRS Performance Management System - the position description for the employee's the position description for the employee's
Employee CJE Discussion Guide position and other job requirements. position and other job requirements.
IRS implemented new Critical Job Elements N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
(CJEs) that support the goals and strategies
of the modernized IRS. This guide is to be 11540 32414A Each 11545 32420E Each
provided to employees (all employee dis- 07/2001 No Previous Issue 07/2001 No Previous Issue
tribution, except TIGTA and Counsel) to Performance Plan for Appeals Performance Plan for Cash Clerk
explain how the CJEs align with the three
Settlement Officer GS-1169 GS-0530
Balanced Measures: Employee Satisfac-
tion, Customer Satisfaction, and Business This critical job element was established for This critical job element was established for
Results. N:ADC:H:L Internal Use managers to discuss with the employee in managers to discuss with the employee in
11521 32287D Each for a specific task or aspect. These ele- for a specific task or aspect. These ele-
07/2001 No Previous Issue ments must be applied in conjunction with ments must be applied in conjunction with
IRS Performance Management System - the position description for the employee's the position description for the employee's
CJE Discussion Videotape position and other job requirements. position and other job requirements.
IRS implemented new Critical Job Elements N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
(CJEs) that support the goals and strategies
of the modernized IRS. This videotape dis-
cusses how the new CJEs align with the
modernized IRS and the three Balanced
Measures: Employee Satisfaction, Cus-
tomer Satisfaction, and Business Results.
N:ADC:H:L Internal Use
D-28
Documents
11546 32421P Each 11551 32427D Each 11556 32434S Each
Performance Plan for Document Analyst Performance Plan for Contract Performance Plan for Equal Employment
GS-1397 Cost/Price Analyst GS-1102 Specialist GS-0260
This critical job element was established for This critical job element was established for This critical job element was established for
managers to discuss with the employee in managers to discuss with the employee in managers to discuss with the employee in
defining the level of performance expected defining the level of performance expected defining the level of performance expected
for a specific task or aspect. These ele- for a specific task or aspect. These ele- for a specific task or aspect. These ele-
ments must be applied in conjunction with ments must be applied in conjunction with ments must be applied in conjunction with
the position description for the employee's the position description for the employee's the position description for the employee's
position and other job requirements. position and other job requirements. position and other job requirements.
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
11547 32422A Each 11552 32429Z Each 11557 32435D Each

Performance Plan for Fingerprint Performance Plan for Contract Specialist Performance Plan for Equal Opportunity
Specialist GS-072 GS-1102 Assistant GS-0361
11548 32424W Each 11553 32430A Each 11558 32437Z Each

Performance Plan for Physical Scientist Performance Plan for Disclosure Performance Plan for Revenue Agent
GS-1301 Specialist GS-0950 (Examination Fraud Referral Specialist)
This critical job element was established for This critical job element was established for GS-0512
managers to discuss with the employee in managers to discuss with the employee in This critical job element was established for
defining the level of performance expected defining the level of performance expected managers to discuss with the employee in
for a specific task or aspect. These ele- for a specific task or aspect. These ele- defining the level of performance expected
ments must be applied in conjunction with ments must be applied in conjunction with for a specific task or aspect. These ele-
the position description for the employee's the position description for the employee's ments must be applied in conjunction with
position and other job requirements. position and other job requirements. the position description for the employee's
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use position and other job requirements.
11549 32425H Each 11554 32432W Each
07/2001 No Previous Issue 07/2001 No Previous Issue 11559 32438K Each
Performance Plan for Civilian Pay Clerk Performance Plan for Order Entry Clerk 07/2001 No Previous Issue
and Technician Time and Leave Clerk (Distribution Centers Use Only) GS-0303 Performance Plan for General Inspection
GS-0544 This critical job element was established for and Investigation GS-1801 GS-1810
This critical job element was established for managers to discuss with the employee in This critical job element was established for
managers to discuss with the employee in defining the level of performance expected managers to discuss with the employee in
defining the level of performance expected for a specific task or aspect. These ele- defining the level of performance expected
for a specific task or aspect. These elements must be applied in conjunction with for a specific task or aspect. These ele-
ments must be applied in conjunction with the position description for the employee's ments must be applied in conjunction with
the position description for the employee's position and other job requirements. the position description for the employee's
position and other job requirements. N:ADC:S:PP:P Internal Use position and other job requirements.
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
11555 32433H Each
11550 32426S Each 07/2001 No Previous Issue 11560 32439V Each
07/2001 No Previous Issue Performance Plan for Electronic 07/2001 No Previous Issue
Performance Plan for Revenue Officer Technician GS-0856 Performance Plan for Information and
(Collection Fraud Referral Specialist) This critical job element was established for Arts Group Including Multimedia
GS-1169 managers to discuss with the employee in Specialist GS-1001, Interior Designer
This critical job element was established for defining the level of performance expected GS-1008, Language
managers to discuss with the employee in for a specific task or aspect. These ele- This critical job element was established for
defining the level of performance expected ments must be applied in conjunction with managers to discuss with the employee in
for a specific task or aspect. These ele- the position description for the employee's defining the level of performance expected
ments must be applied in conjunction with position and other job requirements. for a specific task or aspect. These ele-
the position description for the employee's N:ADC:S:PP:P Internal Use ments must be applied in conjunction with
position and other job requirements. the position description for the employee's
N:ADC:S:PP:P Internal Use position and other job requirements.
D-29
Documents
11561 32440W Each 11566 32446K Each 11571 32451D Each
Performance Plan for Legal Technician Performance Plan for Purchasing Agent Performance Plan for Supply Clerk and
(Typing) and Estate Tax Assistant GS-1105 Technician GS-2005
GS-0986 This critical job element was established for This critical job element was established for
This critical job element was established for managers to discuss with the employee in managers to discuss with the employee in
managers to discuss with the employee in defining the level of performance expected defining the level of performance expected
defining the level of performance expected for a specific task or aspect. These ele- for a specific task or aspect. These ele-
for a specific task or aspect. These elements must be applied in conjunction with ments must be applied in conjunction with
ments must be applied in conjunction with the position description for the employee's the position description for the employee's
the position description for the employee's position and other job requirements. position and other job requirements.
position and other job requirements. N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
11567 32447V Each 11572 32453Z Each
11562 32441H Each 07/2001 No Previous Issue 07/2001 No Previous Issue
07/2001 No Previous Issue Performance Plan for Revenue Agent Performance Plan for Appeals Tax
Performance Plan for Printing Clerk Reviewer GS-0512 Computation Specialist GS-0512 and
GS-0351 This critical job element was established for GS-0526
This critical job element was established for managers to discuss with the employee in This critical job element was established for
managers to discuss with the employee in defining the level of performance expected managers to discuss with the employee in
defining the level of performance expected for a specific task or aspect. These ele- defining the level of performance expected
for a specific task or aspect. These elements must be applied in conjunction with for a specific task or aspect. These ele-
ments must be applied in conjunction with the position description for the employee's ments must be applied in conjunction with
the position description for the employee's position and other job requirements. the position description for the employee's
position and other job requirements. N:ADC:S:PP:P Internal Use position and other job requirements.
11568 32448G Each
11563 32442S Each 07/2001 No Previous Issue 11573 32454K Each
07/2001 No Previous Issue Performance Plan for Recreation 07/2001 No Previous Issue
Performance Plan for Procurement Specialist GS-0188 Performance Plan for Tax Specialist
Analyst GS-1102 This critical job element was established for (Appeals Service Center Programs)
This critical job element was established for managers to discuss with the employee in GS-0526
managers to discuss with the employee in defining the level of performance expected This critical job element was established for
defining the level of performance expected for a specific task or aspect. These ele- managers to discuss with the employee in
for a specific task or aspect. These elements must be applied in conjunction with defining the level of performance expected
ments must be applied in conjunction with the position description for the employee's for a specific task or aspect. These ele-
the position description for the employee's position and other job requirements. ments must be applied in conjunction with
position and other job requirements. N:ADC:S:PP:P Internal Use the position description for the employee's
11569 32449R Each N:ADC:S:PP:P Internal Use
11564 32443D Each 07/2001 No Previous Issue
07/2001 No Previous Issue Performance Plan for Revenue Officer 11574 32455V Each
Performance Plan for Procurement Reviewer GS-1169 07/2001 No Previous Issue
Technician GS-1106 This critical job element was established for Performance Plan for Tax Compliance
This critical job element was established for managers to discuss with the employee in Officer Reviewer GS-0526
11570 32450S Each N:ADC:S:PP:P Internal Use
11565 32445Z Each 07/2001 No Previous Issue
07/2001 No Previous Issue Performance Plan for Security Specialist 11575 32456G Each
Performance Plan for Public Affairs GS-080 07/2001 No Previous Issue
Specialist GS-1035 This critical job element was established for Performance Plan for Television
This critical job element was established for managers to discuss with the employee in Production Specialist GS-1071
D-30
Documents
11576 32457R Each 11582 32466C Each 11595 32553A Each
Performance Plan for Traffic A Guide to the Internal Revenue Manual Performance Plan for Appeals Clerk
Management Specialist GS-2130 (IRM) GS-0303
This critical job element was established for Document 11582 is a user guide for the In- This critical job element was established for
managers to discuss with the employee in ternal Revenue Manaul(IRM). It ex- managers to discuss with the employee in
defining the level of performance expected plains how the restruturing of the IRS has defining the level of performance expected
for a specific task or aspect. These ele- changed the way the IRM is organ- for a specific task or aspect. These ele-
ments must be applied in conjunction with ized. For example, the IRM is now organ- ments must be applied in conjunction with
the position description for the employee's ized by business process and activity, the position description for the employee's
position and other job requirements. not by IRS function. The guide further ex- position and other job requirements.
N:ADC:S:PP:P Internal Use plains the Parts of the IRM, electronic re- N:ADC:S:PP:P Internal Use
searh tools, specialized research tools, and
11577 32458C Each the index. N:ADC:R:SPDER Internal Use 11596 32555W Each
07/2001 No Previous Issue This product may not be ordered by the 07/2001 No Previous Issue
Performance Plan for Transportation general public Performance Plan for Appeals Tax
Clerk and Assistant GS-2102 Computation Specialist GS-0512-13
This critical job element was established for 11591 32537A Each This critical job element was established for
managers to discuss with the employee in 07/2001 No Previous Issue managers to discuss with the employee in
defining the level of performance expected Performance Plan for Financial Clerical defining the level of performance expected
for a specific task or aspect. These ele- & Assistant GS-0503 for a specific task or aspect. These ele-
ments must be applied in conjunction with This critical job element was established for ments must be applied in conjunction with
the position description for the employee's managers to discuss with the employee in the position description for the employee's
position and other job requirements. defining the level of performance expected position and other job requirements.
N:ADC:S:PP:P Internal Use for a specific task or aspect. These ele- N:ADC:S:PP:P Internal Use
11578 32459N Each the position description for the employee's 11598 32557S Each
07/2001 No Previous Issue position and other job requirements 07/2001 No Previous Issue
Performance Plan for Visual Information N:ADC:S:PP:P Internal Use Performance Plan for Appeals Officer
Specialist GS-1084 (International Specialist) GS-0930
This critical job element was established for 11592 32550T Each This critical job element was established for
defining the level of performance expected Performance Plan for Lead Police Officer defining the level of performance expected
for a specific task or aspect. These ele- GS-0083 for a specific task or aspect. These ele-
11579 32461Z Each the position description for the employee's 11599 32558D Each
07/2001 No Previous Issue position and other job requirements. 07/2001 No Previous Issue
Performance Plan for Writer/Editor N:ADC:S:PP:P Internal Use Performance Plan for Disclosure Tax
GS-1082 Law Specialist GS-0987
This critical job element was established for 11593 32551E Each This critical job element was established for
defining the level of performance expected Performance Plan for Police defining the level of performance expected
for a specific task or aspect. These ele- Officer-Canine GS-0083 for a specific task or aspect. These ele-
11580 32462K Each the position description for the employee's 11600 32560P Each
07/2001 No Previous Issue position and other job requirements. 07/2001 No Previous Issue
Performance Plan for Information N:ADC:S:PP:P Internal Use Performance Plan for CI Photographer
Receptionist GS-0304 (Scientific & Technical) GS-1060
This critical job element was established for 11594 32552P Each This critical job element was established for
defining the level of performance expected Performance Plan for Police Officer defining the level of performance expected
for a specific task or aspect. These ele- GS-0083 for a specific task or aspect. These ele-
D-31
Documents
11601 32561A Each 11606 32568Z Each 11611 32574D Each
Performance Plan for CI Investigative Performance Plan for Criminal Performance Plan for Equipment
Analyst GS-1801 or GS-0301 Investigator GS-1811 Operator GS-0350
11602 32563W Each 11607 32569K Each 11612 32576Z Each

Performance Plan for Printing Performance Plan for Inventory Performance Plan for Budget Analyst
Management Specialist GS-1654 Management Specialist GS-2010 GS-0560
11603 32564H Each 11608 32571W Each 11613 32577K Each

Performance Plan for CI Compliance Performance Plan for Security Guard Performance Plan for Budget Technician
Support Assistant GS-1802 GS-0085 GS-0561
11604 32565S Each 11609 32572H Each 11614 32578V Each

Performance Plan for FDC Investigative Performance Plan for Security Assistant Performance Plan for Appeals Tax
Aide GS-1802 GS-0086 Examiner GS-0592
11605 32566D Each 11610 32573S Each 11615 32579G Each

Performance Plan for CI Tax Fraud Performance Plan for Appeals Case Performance Plan for Appeals Case
Investigative Assistant GS-1802 Processor GS-0303 Records Examiner GS-0592
D-32
Documents
11616 32580H Each 11621 32586V Each 11631 32626U Each
Performance Plan for Transfer Tax Performance Plan for Student Trainee Performance Plan for Support Services
Technician GS-0950 (Criminal Investigation) GS-1899 Specialist GS-0342
11617 32581S Each 11625 32604G Each 11632 32627F Each

Performance Plan for Tax Law Specialist Information Technology Asset Performance Plan for Financial
GS-0987 Management System (ITAMS) Service Management Analyst GS-0501
This critical job element was established for Center Service and Problem This critical job element was established for
managers to discuss with the employee in Management Training Guide managers to discuss with the employee in
defining the level of performance expected This product familiarizes the user of ITAMS defining the level of performance expected
for a specific task or aspect. These ele- with the integrated applications and how for a specific task or aspect. These ele-
ments must be applied in conjunction with they work together in graphical environment ments must be applied in conjunction with
the position description for the employee's concerning ADP Equipment and related the position description for the employee's
position and other job requirements. Assets. M:I:E:CP:T Internal Use position and other job requirements.
11628 32623N Each
11618 32582D Each 07/2001 No Previous Issue 11633 32628Q Each
07/2001 No Previous Issue Performance Plan for Economist 07/2001 No Previous Issue
Performance Plan for Claims Clerk GS-01101 (Statistics of Income Division Performance Plan for Medical Clerk (OA)
GS-0998 Only) GS-0679
11619 32584Z Each 11629 32624Y Each 11634 32629B Each

Performance Plan for Technical Writer Performance Plan for Human Resources Performance Plan for Architect and
(Tax Law) GS-1083 Specialist GS-0200 and Education Engineer GS-0808, 0809, 0818, 0830,
This critical job element was established for Services Specialist GS-1700 0850
managers to discuss with the employee in This critical job element was established for This critical job element was established for
defining the level of performance expected managers to discuss with the employee in managers to discuss with the employee in
for a specific task or aspect. These ele- defining the level of performance expected defining the level of performance expected
ments must be applied in conjunction with for a specific task or aspect. These ele- for a specific task or aspect. These ele-
the position description for the employee's ments must be applied in conjunction with ments must be applied in conjunction with
position and other job requirements. the position description for the employee's the position description for the employee's
N:ADC:S:PP:P Internal Use position and other job requirements. position and other job requirements.
11620 32585K Each
07/2001 No Previous Issue 11630 32625J Each 11635 32630C Each
Performance Plan for Fuel Compliance 07/2001 No Previous Issue 07/2001 No Previous Issue
Officer GS-1101 Performance Plan for Administrative Performance Plan for Nurse GS-0610
This critical job element was established for Officer GS-0341 This critical job element was established for
managers to discuss with the employee in This critical job element was established for managers to discuss with the employee in
defining the level of performance expected managers to discuss with the employee in defining the level of performance expected
for a specific task or aspect. These ele- defining the level of performance expected for a specific task or aspect. These ele-
ments must be applied in conjunction with for a specific task or aspect. These elements must be applied in conjunction with
the position description for the employee's ments must be applied in conjunction with the position description for the employee's
position and other job requirements. the position description for the employee's position and other job requirements.
N:ADC:S:PP:P Internal Use position and other job requirements. N:ADC:S:PP:P Internal Use
D-33
Documents
11636 32631N Each 11641 32642U Each 11649 32712H Each
Performance Plan for Appeals Financial Performance Plan for Computer Federal Women's Program Brochure
Analyst GS-1160 Specialist GS-0334 (Statistics of Income Document 11649 contains information
This critical job element was established for Division Only) about the Federal Women's Program (FWP)
managers to discuss with the employee in This critical job element was established for that will be used as an information tool to
defining the level of performance expected managers to discuss with the employee in inform all IRS Managers and Employees
for a specific task or aspect. These ele- defining the level of performance expected servicewide. The FWP is a Special Em-
ments must be applied in conjunction with for a specific task or aspect. These ele- phasis Program specifically required by Ex-
the position description for the employee's ments must be applied in conjunction with ecutive Order and Federal Regulation within
position and other job requirements. the position description for the employee's the Equal Opportunity Program of each
N:ADC:S:PP:P Internal Use position and other job requirements. Federal agency. The FWP was established
N:ADC:S:PP:P Internal Use to assist in the elimination of barriers to the
11637 32632Y Each meaningful employment of women in the
07/2001 No Previous Issue 11642 32643F Each Federal workplace. This brochure has use-
Performance Plan for Appeals Appraiser 07/2001 No Previous Issue ful (Q & A's) regarding the FWP. This bro-
GS-1171 Performance Plan for Geologist GS-1350 chure will be available electronically through
This critical job element was established for This critical job element was established for the Multimedia Intranet Weds N:EEO In-
managers to discuss with the employee in managers to discuss with the employee in ternal Use
for a specific task or aspect. These ele- for a specific task or aspect. These ele- 11650 32713S Each
ments must be applied in conjunction with ments must be applied in conjunction with 09/2001 No Previous Issue
the position description for the employee's the position description for the employee's Management Information System (MIS)
position and other job requirements. position and other job requirements. Entity Handbook for Revenue Officers
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use Document 11650 contains instructions for
the menu screens of the Entity database.
11638 32639X Each 11643 32644Q Each The 32-page booklet is a ready reference
07/2001 No Previous Issue 07/2001 No Previous Issue guide which enables revenue officers to
Performance Plan for Performance Plan for Mathematical easily navigate the Entity system.
Telecommunications Assistant GS-0394 Statistician GS-1529 S:C:CP:CW:CCS Internal Use
managers to discuss with the employee in managers to discuss with the employee in 11651 32714D Each
defining the level of performance expected defining the level of performance expected 07/2001 No Previous Issue
for a specific task or aspect. These ele- for a specific task or aspect. These ele- Performance Plan for Engineering
ments must be applied in conjunction with ments must be applied in conjunction with Positions GS-0800
the position description for the employee's the position description for the employee's This critical job element was established for
position and other job requirements. position and other job requirements. managers to discuss with the employee in
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use defining the level of performance expected
11639 32640Y Each 11644 32645B Each ments must be applied in conjunction with
07/2001 No Previous Issue 07/2001 No Previous Issue the position description for the employee's
Performance Plan for Statistician Performance Plan for Operations position and other job requirements.
(Economics) GS-1530 Research Analyst GS-1515 N:ADC:S:PP:P Internal Use
managers to discuss with the employee in managers to discuss with the employee in 11652 32716Z Each
defining the level of performance expected defining the level of performance expected 07/2001 No Previous Issue
for a specific task or aspect. These ele- for a specific task or aspect. These ele- Performance Plan for Forester GS-0460
ments must be applied in conjunction with ments must be applied in conjunction with This critical job element was established for
the position description for the employee's the position description for the employee's managers to discuss with the employee in
position and other job requirements. position and other job requirements. defining the level of performance expected
N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use for a specific task or aspect. These ele-
11640 32641J Each 11647 32683P Each the position description for the employee's
07/2001 No Previous Issue 08/2001 No Previous Issue position and other job requirements.
Performance Plan for Statistical Human Resources Investment Fund FY N:ADC:S:PP:P Internal Use
Assistant GS-1531 2002 Guidelines
This critical job element was established for This document is the guidelines for the 11653 32717K Each
managers to discuss with the employee in HRIF FY02 program. Offering an overview 07/2001 No Previous Issue
defining the level of performance expected of the program, description and criteria of Performance Plan for Business
for a specific task or aspect. These ele- six programs offered, and instructions on Valuation Specialist GS-0512
ments must be applied in conjunction with how to apply. The document is available to This critical job element was established for
the position description for the employee's all IRS employees. N:ADC:H:E:S:EC In- managers to discuss with the employee in
position and other job requirements. ternal Use defining the level of performance expected
N:ADC:S:PP:P Internal Use for a specific task or aspect. These ele-
D-34
Documents
11654 32718V Each 11660 32725K Each 11665 32730D Each
Performance Plan for Appraiser GS-1171 Performance Plan for Sign Language Performance Plan for Legal Instrument
This critical job element was established for Interpreter GS-1040 Examiner GS-0963
managers to discuss with the employee in This critical job element was established for This critical job element was established for
ments must be applied in conjunction with defining the level of performance expected defining the level of performance expected
the position description for the employee's for a specific task or aspect. These ele- for a specific task or aspect. These ele-
position and other job requirements. ments must be applied in conjunction with ments must be applied in conjunction with
N:ADC:S:PP:P Internal Use the position description for the employee's the position description for the employee's
position and other job requirements. position and other job requirements.
11655 32719G Each N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
Performance Plan for Wage Grade 11661 32726V Each 11666 32732Z Each
Positions 07/2001 No Previous Issue 07/2001 No Previous Issue
This critical job element was established for Performance Plan for Taxpayer Service Performance Plan for Computer
managers to discuss with the employee in Specialist (Call Site Only) GS-0501 Scientist GS-1550
defining the level of performance expected This critical job element was established for This critical job element was established for
the position description for the employee's defining the level of performance expected defining the level of performance expected
position and other job requirements. for a specific task or aspect. These ele- for a specific task or aspect. These ele-
N:ADC:S:PP:P Internal Use ments must be applied in conjunction with ments must be applied in conjunction with
the position description for the employee's the position description for the employee's
11656 32720H Each position and other job requirements. position and other job requirements.
07/2001 No Previous Issue N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
Performance Plan for Computer
Operator GS-0332 11662 32727G Each 11667 32733K Each
This critical job element was established for 07/2001 No Previous Issue 07/2001 No Previous Issue
managers to discuss with the employee in Performance Plan for Taxpayer Service Performance Plan for Economist
defining the level of performance expected Specialist GS-0501 GS-0110
the position description for the employee's managers to discuss with the employee in managers to discuss with the employee in
position and other job requirements. defining the level of performance expected defining the level of performance expected
N:ADC:S:PP:P Internal Use for a specific task or aspect. These ele- for a specific task or aspect. These ele-
ments must be applied in conjunction with ments must be applied in conjunction with
11657 32721S Each the position description for the employee's the position description for the employee's
07/2001 No Previous Issue position and other job requirements. position and other job requirements.
Performance Plan for Appeals Officer N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
(CSO) GS-0930
This critical job element was established for 11663 32728R Each 11668 32734V Each
managers to discuss with the employee in 07/2001 No Previous Issue 07/2001 No Previous Issue
defining the level of performance expected Performance Plan for Correspondence Performance Plan for
for a specific task or aspect. These ele- Examination Technician - GS-0503 Telecommunications Specialist GS-0391
position and other job requirements. managers to discuss with the employee in managers to discuss with the employee in
N:ADC:S:PP:P Internal Use defining the level of performance expected defining the level of performance expected
for a specific task or aspect. These ele- for a specific task or aspect. These ele-
11658 32722D Each ments must be applied in conjunction with ments must be applied in conjunction with
07/2001 No Previous Issue the position description for the employee's the position description for the employee's
Performance Plan for Lead Customer position and other job requirements. position and other job requirements.
Service Representative GS-0962 N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
managers to discuss with the employee in 11664 32729C Each 11669 32735G Each
defining the level of performance expected 07/2001 No Previous Issue 07/2001 No Previous Issue
for a specific task or aspect. These ele- Performance Plan for Revenue Officer Performance Plan for
(SCCB) GS-1169 Telecommunications Technician
position and other job requirements. This critical job element was established for GS-0392
N:ADC:S:PP:P Internal Use managers to discuss with the employee in This critical job element was established for
defining the level of performance expected managers to discuss with the employee in
11659 32724Z Each for a specific task or aspect. These ele- defining the level of performance expected
07/2001 No Previous Issue ments must be applied in conjunction with for a specific task or aspect. These ele-
Performance Plan for Tax Law Specialist the position description for the employee's ments must be applied in conjunction with
(W&I Only) GS-0987 position and other job requirements. the position description for the employee's
This critical job element was established for N:ADC:S:PP:P Internal Use position and other job requirements.
managers to discuss with the employee in N:ADC:S:PP:P Internal Use
D-35
Documents
11670 32736R Each 11678 32781U Each 11691 32865V Each
Performance Plan for Electronics Master Labor Agreement Performance Plan for Accountant
Engineer GS-0855 This document is the new GS-0510
This critical job element was established for contract/agreement between Internal Re- This critical job element was established for
managers to discuss with the employee in venue Service and National Treasury Em- managers to discuss with the employee in
defining the level of performance expected ployees Union. Replaces Documents 6647 defining the level of performance expected
for a specific task or aspect. These ele- (national Office) &Document 6648 (Service for a specific task or aspect. These ele-
ments must be applied in conjunction with Centers) This Master Labor Agreement ments must be applied in conjunction with
the position description for the employee's cover all bargainingprofessional employees the position description for the employee's
position and other job requirements. and non-professional employees of the IRS. position and other job requirements.
N:ADC:S:PP:P Internal Use N:ADC:H:R Internal Use N:ADC:S:PP:P Internal Use
11671 32737C Each 11683 32810M Each 11692 32866G Each

Performance Plan for Translating Research Recruiting Performance Plan for Economist
Assistant GS-1046 Document 11683 is used for recruiting pur- (Research) GS-0110
This critical job element was established for poses by IRS employees. This critical job element was established for
managers to discuss with the employee in N:ADC:R:R:SMA Internal Use managers to discuss with the employee in
for a specific task or aspect. These ele- 11684 32816A Each for a specific task or aspect. These ele-
ments must be applied in conjunction with 11/2001 Use/Issue Prev Issue First ments must be applied in conjunction with
the position description for the employee's SETR Codes for Stakeholder the position description for the employee's
position and other job requirements. Partnerships, Education and position and other job requirements.
N:ADC:S:PP:P Internal Use Communication N:ADC:S:PP:P Internal Use
This product is written to assist employees
11674 32769M Each in the W&I Stakeholder Partnership, Edu- 11693 32867R Each
07/2001 No Previous Issue cation and Communications Division input 07/2001 No Previous Issue
Performance Plan for Financial Analyst codes into the Single-Entry Time Reporting Performance Plan for Computer
GS-1160 (SETR) System. Research Analyst GS-0301
This critical job element was established for W:CAR:SPEC:PPD:E Internal Use This critical job element was established for
defining the level of performance expected 11686 32822E Each defining the level of performance expected
for a specific task or aspect. These ele- 10/2001 No Previous Issue for a specific task or aspect. These ele-
ments must be applied in conjunction with Building Strong Password (24 x 36) ments must be applied in conjunction with
the position description for the employee's This poster provides information to reinforce the position description for the employee's
position and other job requirements. the need to build and protect passwords. position and other job requirements.
N:ADC:S:PP:P Internal Use IS:SEC:C:S Internal Use N:ADC:S:PP:P Internal Use
11675 32774F Each 11689 32863Z Each 11694 32868C Each

Reasonable Cause Assistant (RCA) Desk Performance Plan for Computer Performance Plan for Statistician
Reference Assistant GS-0335 (Research) GS-1530
This document is a quick reference guide This critical job element was established for This critical job element was established for
to provide aid when using the Reasonable managers to discuss with the employee in managers to discuss with the employee in
Cause Assistant (RCA). It contains steps to defining the level of performance expected defining the level of performance expected
follow when considering penalty relief for for a specific task or aspect. These ele- for a specific task or aspect. These ele-
Failure to Deposit, Failure to File, and/or ments must be applied in conjunction with ments must be applied in conjunction with
Failure to Pay penalties. To be used by all the position description for the employee's the position description for the employee's
employees with ICPnt access who consider position and other job requirements. position and other job requirements.
reasonable cause penalty relief requests. N:ADC:S:PP:P Internal Use N:ADC:S:PP:P Internal Use
S:C:CP:RC:P Internal Use This product
11690 32864K Each 11696 32881V Each
public
Performance Plan for Tax Technician Employee Resource Center Brochure
11677 32776B Each GS-0526 The Employee Resource (ERC) Brochure
07/2001 No Previous Issue This critical job element was established for explains what the ERC is and how to con-
Performance Plan for Appeals Officer managers to discuss with the employee in tact them. A Internal Use
(ISP Coordinator) GS-0930 defining the level of performance expected
This critical job element was established for for a specific task or aspect. These ele- 11697 32884C Each
managers to discuss with the employee in ments must be applied in conjunction with 02/2002 No Previous Issue
defining the level of performance expected the position description for the employee's Multilingual Initiative - Making
for a specific task or aspect. These ele- position and other job requirements. Languages Important
ments must be applied in conjunction with N:ADC:S:PP:P Internal Use This brochure was used to hand out to
the position description for the employee's management in the upcoming CAS Lead-
position and other job requirements. ershipconferences to provide awareness of
N:ADC:S:PP:P Internal Use IRS Multilingual Initiative.
W:AM:CAS:MLI Internal Use
D-36
Documents
11704 32920J Each 11715 32989G Each 11736 33193Q Each
Performance Plan for Disclosure Director of Practice Attorney Advisor Performance Plan for Service Center
Specialist GS-0301 GS-0905 Industrial Engineer GS-0896
ments must be applied in conjunction with ments must be applied in conjunction with
the position description for the employee's the position description for the employee's
position and other job requirements. position and other job requirements. N:ADC:S:PP:P Internal Use
11737 33194B Each
11705 32921U Each 11716 32990H Each 12/2001 No Previous Issue
10/2001 No Previous Issue 10/2001 No Previous Issue Performance Plan for Revenue Officer
Performance Plan for OD/FD Technical Director of Practice Paralegal Specialist Examiner GS-1169
Advisor and Governmental Liaison/CAP GS-0950 This critical job element was established for
Analyst GS-0301 This critical job element was established for managers to discuss with the employee in
This critical job element was established for managers to discuss with the employee in defining the level of performance expected
managers to discuss with the employee in defining the level of performance expected for a specific task or aspect. These ele-
defining the level of performance expected for a specific task or aspect. These elements must be applied in conjunction with
for a specific task or aspect. These elements must be applied in conjunction with the position description for the employee's
ments must be applied in conjunction with the position description for the employee's position and other job requirements.
the position description for the employee's position and other job requirements. N:ADC:S:PP:P Internal Use
11738 33195M Each
11706 32922F Each 10/2001 No Previous Issue Performance Plan for Appeals Collection
Specialist Collection Due Process (CDP)
10/2001 No Previous Issue Performance Plan for Program Analyst
GS-1101
Performance Plan for Disclosure (Bilingual, Japanese) GS-0343
Assistant GS-0303 This critical job element was established for managers to discuss with the employee in
This critical job element was established for managers to discuss with the employee in defining the level of performance expected
managers to discuss with the employee in defining the level of performance expected for a specific task or aspect. These ele-
defining the level of performance expected for a specific task or aspect. These elements must be applied in conjunction with
for a specific task or aspect. These elements must be applied in conjunction with the position description for the employee's
ments must be applied in conjunction with the position description for the employee's position and other job requirements.
the position description for the employee's position and other job requirements. N:ADC:S:PP:P Internal Use
N:ADC:S:PP:P Internal Use 11739 33196X Each
11707 32923Q Each 10/2001 Destroy Prev Issues Upon Rec Performance Plan for Revenue Officer
10/2001 No Previous Issue APM Guide Desk Reference Advisor Reviewer GS-1169
Performance Plan for Overseas The Desk Reference is a tri-fold brochure This critical job element was established for
Taxpayer Service Specialist GS-0501 used for the Assembled Learning ses- managers to discuss with the employee in
This critical job element was established for sion held in a computer lab environment. defining the level of performance expected
managers to discuss with the employee in It may also be used as information for for a specific task or aspect. These ele-
defining the level of performance expected managers not taking the course. It contains
for a specific task or aspect. These ele- site navigation instructions and a listing
ments must be applied in conjunction with of the APM Categories under which all ad- N:ADC:S:PP:P Internal Use
the position description for the employee's ministrative procedurees may be found. It
position and other job requirements. also contains information about the entire 11740 33198T Each
N:ADC:S:PP:P Internal Use Leadership Development curriculum at all 12/2001 No Previous Issue
managerial levels and development stages. Performance Plan for Taxpayer
11714 32982H Each N:ADC:H:L Internal Use Advocate Reviewer GS-0343
01/2002 Special Handling/See Remarks This critical job element was established for
News for You 2002 - Campaign Folding 11734 33169Q Each managers to discuss with the employee in
Pocket Card 12/2001 No Previous Issue defining the level of performance expected
Doc. 11714 (Folding Pocket Card)- is a five Transaction Codes Pocket Guide for a specific task or aspect. These ele-
panel accordian folded pocket card used as This document is an abbreviated version of ments must be applied in conjunction with
part of the "News For You 2002" Campaign the Transaction codes listed in Document the position description for the employee's
kit and is also a separate document sent to 6209 for quick reference. This document position and other job requirements.
all IRS employees. It contains information can be used by functions and programs N:ADC:S:PP:P Internal Use
on tax year 2001 tax law changes. dealing with taxpayer accounts.
S:COM Internal Use CL:GLD:D Internal Use
11741 33199E Each
EEO and Diversity Information Poster
This poster will be available throughout IRS
offices to provide information to employees
on the EEO complaint process and the lo-
cation of offices. Orders NTE 125 copies.
AWSS:EEO Internal Use
D-37
Documents
11741 A 33762X Each 11750 33313Y Each 11784 33479P Each
Equal Employment..Is the Law (8.5 x 11 VOLUNTEER SITE MANAGER GUIDE SURVEY 2002 Employee Satisfaction
size) Poster THIS GUIDE IS USED FOR TRAINING Process Calendar
This product will be used by managers THE VITA/TCE VOLUNTEER SITE MAN- Document 11784 is a 2002 poster calendar
throughout the country to assist employees AGERS. W:CAR:SPEC:PPD:E Internal used to inform employees and managers
in determining the process that an EEO Use of important dates of the Employee Satis-
complaint follows during the complaint and faction Process. All managers will re-
resolution process as well as the offices 11755 33319M Each ceive one calendare to post in their work
where the EEO office is located. Orders 01/2002 No Previous Issue area for reference. N:CFO:O:S Internal
NTE 50 copies. AWSS:EEO Internal Use Performance Plan for Anti-Money Use
Laundering Compliance Officer GS-0526
This critical job element was established for 11792 33531W Each
11743 33281Z Each managers to discuss with the employee in 02/2002 No Previous Issue
12/2001 No Previous Issue defining the level of performance expected Performance Plan for Criminal
Do Your Part Poster for a specific task or aspect. These ele- Investigator (Course Developer /
Do Your Part poster will be used in mail- ments must be applied in conjunction with Instructor) GS-1811
rooms at IRS offices nationwide. the position description for the employee's This critical job element was established for
CL:C:IC Internal Use position and other job requirements. managers to discuss with the employee in
N:ADC:S:PP:P Internal Use defining the level of performance expected
11744 33291V Each for a specific task or aspect. These ele-
01/2002 No Previous Issue ments must be applied in conjunction with
2002 Transition Reference Guide the position description for the employee's
EFTPS Educational Kit w/CD-ROM
Document 11744 will be used as a desk position and other job requirements.
This kit will be used to educate internal IRS
guide for service center campus and remote N:ADC:S:PP:P Internal Use
customers and field personnel on the func-
site emplyess with taxpayer contact duties.
tionality and use of EFTPS. It will be useful
All managers can also refer to this guide for
in communicating correct information to
11793 33532H Each
illustration of transition workload assign- 02/2002 No Previous Issue
taxpayers and tax practitioners.
ments. This Document will be stored at W:E:DEF:CMMB Internal Use Performance Plan for Internal Revenue
EADC. This product was distributed to all Agent (Federal/State/Local Government
IRS Campus employees and to all manag- 11768 33384H Each or Indian Tribe Government Specialist)
ers in the field. N:ADC:SCIT Internal Use 01/2002 No Previous Issue GS-0512
Performance Plan for Lead Tax Examiner This critical job element was established for
(Unmeasured) GS-0592 managers to discuss with the employee in
11745 33301G Each This critical job element was established for defining the level of performance expected
01/2002 No Previous Issue managers to discuss with the employee in for a specific task or aspect. These ele-
Do Your Part - Help Keep Your Work defining the level of performance expected ments must be applied in conjunction with
Area Safe Brochure for a specific task or aspect. These ele- the position description for the employee's
This brochures outlines safety procedures ments must be applied in conjunction with position and other job requirements.
that have been put into place as a result of the position description or the employee's N:ADC:S:PP:P Internal Use
the September 11 terrorist attack and the position and other job requirements.
subsequent anthrax attacks via the postal N:ADC:S:PP:P Internal Use 11794 33533S Each
system to protect employees and what em- 02/2002 No Previous Issue
ployees can do to keep themselves, their 11769 33388Z Each Performance Plan for
fellow employees and their workplace safe. 01/2002 No Previous Issue (Federal/State/Local Government or
A Internal Use Performance Plan for Librarian GS-1410 Indian Tribe Government Specialist)
This critical job element was established for GS-0501
11746 33303C Each managers to discuss with the employee in This critical job element was established for
12/2001 No Previous Issue defining the level of performance expected managers to discuss with the employee in
Info about the IDRS for Employee for a specific task or aspect. These ele- defining the level of performance expected
Renumbering Program ments must be applied in conjunction with for a specific task or aspect. These ele-
This product explains why IRS is changing the position description or the employee's ments must be applied in conjunction with
IDRS user employee numbers and how us- position and other job requirements. the position description for the employee's
ers will be affected by the change. It also N:ADC:S:PP:P Internal Use position and other job requirements.
gives new Office Identifiers (first 2-digits of N:ADC:S:PP:P Internal Use
the employee number) for all the campu- 11778 33462U Each
sess, business divisions, and area offices. 02/2002 No Previous Issue 11813 34016M Each
M:S:S Internal Use In-Training, Do Not Disturb (Table Tent) 03/2002 No Previous Issue
This document is a job aide to assist em- Performance Plan for Physical Security
11749 33309Q Each ployees in defining time being devoted to
Specialist GS-0080
12/2001 No Previous Issue self study training and prevent interuptions
A GUIDE TO REPORTING during the training. AP:SHR Internal Use
VITA/TCE/VOLUNTEER RESULTS defining the level of performance expected
THIS GUIDE IS USED TO REPORT for a specific task or aspect. These ele-
VITA/TCE VOLUNTEER RESULTS. THIS
11780 33469T Each
03/2002 No Previous Issue ments must be applied in conjunction with
WILL BE USED AS A GUIDE FOR the position description or the employee's
Writing tips for all correspondence
VITA/TCE VOLUTEERS TO REPORT BU- position and other job requirements.
This document is a doubt size laminated
SINESS RESULTS. desk job to assist all IRS writers to corretly N:ADC:S:PP:P Internal Use
W:CAR:SPEC:PPD:E Internal Use prepare responses to Congressional offices
and Taxpayers. CL:LA Internal Use
D-38
Documents
11820 34107C Each
Alpha Index for Customer Account and
Compliance Services for IRM's Part 4, 5,
21, and 22
Alpha Index for use by Customer Service
Representatives (CSRS) for easy reference
to IRM instructions for part 4, 5, 21 and 22
needed to resolve account inquiries
W:CAS:AM:PPG:TM Internal Use
D-39
Publications
Publications
1 64731W Each 15 B 29744N Each 51 10320R Each
08/2000 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Issues Upon Rec 01/2002 Destroy Prev Rev. Immediately
Your Rights as a Taxpayer Employer's Tax Guide to Fringe Benefits Circular A - Agricultural Employer's Tax
Publication 1, Your Rights as a Taxpayer, Publication 15 B is for employers who pro- Guide
informs taxpayers of their rights, and in- vide fringe benefits to employees. They Publication 51 is for employers of agricul-
cludes information on the examination pro- will use it to determine whether the benefits tural workers (farmworkers). It contains in-
cess and the collection process. It is are taxable and, if so, the amount to information you may need to comply with the
included in selected first contact examina- clude in the employee's wages. laws for agricultural labor (farmwork) relat-
tion and collection notices. W:CAR:MP:FP:P Tax Related Public Use ing to social security and Medicare taxes,
W:CAR:MP:FP:P Tax Related Public Use Federal unemployment (FUTA) tax, and
withheld income. W:CAR:MP:FP:F:M Tax
15 T 32112B Each Form or Instruction
1 (SP) 10919W Each 06/2001 No Previous Issue
08/2000 Destroy Prev Issues Upon Rec Revised Withholding Tables for 2001
54 14999E Each
Your Rights as a Taxpayer (Spanish) Publication 15T New Withholding Tables for
Tax Guide for U.S. Citizens and Resident
Publication 1 SP is the Spanish version of 2001, for wages paid after June 30, 2001, Aliens Abroad
Publication 1, Your Rights as a Taxpayer. contains a new set of withholding tables that Number of free copies limited - see IRM
It informs taxpayers of their rights, the steps go into effect July 1, 2001.The new version 1(17)5(21) Chapter 900. Taxpayer Informa-
of the return examination procedure, and will reflect the issue date of July 2001 tion Publication. This Publication is a tax
the steps of the collection process. identifying it differently from the January guide for both U.S. citizens and alien resi-
W:CAR:MP:FP:P Tax Related Public Use 2000 printing. The annual Publication 15, dents. W:CAR:MP:FP:P Tax Related
Catalog 1000W will still be produced as a Public Use
yearly scheduled product in the Fall. Publi-
3 46072M Each cation 15 T does not replace 15, 15 A, 15 55 B 21567I Each
2001 Destroy Prev Issues Upon Rec B, Publication is a supplement to those 03/2002 Destroy Prev Issues Upon Rec
Armed Forces' Tax Guide Pubs. W:CAR:MP:FP:F:M Tax Related Internal Revenue Service 2001 Data
Publication 3 was previously assigned to Public Use Book
"How to Prepare Your Income Tax on Form Publication 55B supersedes Publication 55,
1040 for 1957" which was obs0leted 17 10311G Each Catalog Number 70340L, IRS (Commis-
1/23/59. This publication covers the special 2001 Destroy Prev Issues Upon Rec sioners) Annual Report. Publication 55B
tax situations of active members of the Your Federal Income Tax contains all IRS statistical tables and or-
armed forces. W:CAR:MP:FP:P Tax Re- Number of free copies limited - see IRM ganizational information. The intended au-
lated Public Use 1(17)5(21) Chapter 900. Taxpayer Informa- dience is IRS executives. The public may
tion Publication. Publication 17 is a com- purchase copies from the Government
5 46074I Each prehensive tax guide for individuals. Printing Office (GPO) Book Store.This item
01/1999 Destroy Prev Issues Upon Rec W:CAR:MP:FP:P Tax Related Public Use is distributed internally via IMDDS using File
Your Appeal Rights and How To Prepare 496 cat. no. 01008u.
a Protest If You Don't Agree N:ADC:R:S:S:SDS General Admin Public
This publication is enclosed with 30-day 21 46095L Each Use
letter to provide taxpayers with detailed in- 11/1993 Destroy Prev Issues Upon Rec
formation on their rights of appeal. This pu- Understanding Taxes (Resource Kit)
80 46153G Each
blication tells you how to appeal your tax Publication 21 is a teacher's resource kit
Circular SS - Federal Tax Guide for
case if you don't agree with the Internal that has master copies of handouts (teach- Employers in the Virgin Islands, Guam,
Revenue Service (IRS) findings. ers can make transparencies or xeroxes American Samoa, etc.
AP:G:O Tax Related Public Use from them), lesson plans and suggestions This publication contains information on
held together in a durable ringed binder. withholding, depositing, paying and report-
15 10000W Each These kits are distributed to ordering ing employer and employee social security
01/2002 Destroy Prev Issues Upon Rec schools ONLY on the Understanding Taxes and Medicare taxes under the Federal In-
Circular E - Employer's Tax Guide master-file database, which is maintained surance Contributions Act.
This publication contains income tax, social by EADC. The Area Distribution Centers W:CAR:MP:FP:F:M Tax Related Public
security withholding, and percentage will fill IRS orders ONLY. Orders from the Use
method of advance EIC payments tables for schools or non-IRS personnel must be re-
employers effective after 12/31/84. This ferred back to the correct district's Taxpayer 179 46252W Each
version is being distributed to field offices Education Coordinator. 01/2002 Destroy Prev Issues Upon Rec
for over the counter and order fulfillment W:CAR:SPEC:PPD:E Tax Related Public Circular PR - Federal Tax Guide for
needs. It is also being mailed to all BMF Use Employers in Puerto Rico
accounts on record. This publication contains information for the
W:CAR:MP:M:T:M Tax Related Public 21 SUPP 10739M Each withholding, depositing, paying and report-
Use 11/2000 Destroy Prev Issues Upon Rec ing of employer and employee taxes under
Understanding Taxes (Supplement) the Federal Insurance Contributions Act
15 A 21453T Each Publication 21 SUPP is the annual update (FICA) by employers in Puerto Rico.
01/2002 Destroy Prev Rev. Immediately package for Publication 21, Understanding W:CAR:MP:FP:F:M Tax Form or Instruc-
Employer's Supplemental Tax Guide Taxes (Kit). This kraft envelope contains tion
This publication contains income tax, and all necessary materials to update the kit for
social security withholding tables. 213 11047P Each
the new tax year, including updated infor- 07/2001 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:F:M Tax Related Public mation on current tax forms. Check Your Withholding
Use W:CAR:SPEC:PPD:E Tax Related Public A Bulletin board poster containing informa-
Use tion on filing Form W-4.
W:CAR:MP:M:T:M Tax Related Public
Use
P-1
Publications
216 46290K Each 470 46538V Each 504 15006I Each
03/1992 Destroy Prev Issues Upon Rec 01/1982 Use/Issue Prev Issue First 2001 Min Supply For Late Filers
Conferences and Practice Requirements Limited Practice Without Enrollment Divorced or Separated Individuals
Pub 216 will be included in the Special En- (Rev. Proc. 81-38) This publication explains tax rules that apply
rollment Examination study packet issued This publication is used as handout material if you are divorced or separated from your
by distribution centers to SEE candidates. for unenrolled tax return preparers seeking spouse. The first part covers general filing
C:AP:P General Admin Public Use to represent taxpayers before the Internal information. The next part discusses pay-
Revenue Service. N:C:SC:DOP General ments and transfers of property that often
225 11049L Each occur as a result of divorce and whether
2001 Min Supply For Late Filers Admin Public Use
you can deduct them on your tax return.
Farmer's Tax Guide The last part of the publication explains
Publication 225 explains how the federal tax
487 46553K Each
09/1991 Destroy Prev Issues Upon Rec special rules that may apply to persons who
laws apply to farming. live in community property states.
W:CAR:MP:FP:P Tax Related Public Use How to Prepare Application to Release
Property Secured by Federal Tax Lien
How to Prepare Application Requesting the
334 11063P Each United States to Release Its Right to Re- 505 15008E Each
2001 Destroy Prev Issues Upon Rec deem Property Secured by a Federal Tax 12/2001 Destroy Prev Issues Upon Rec
Tax Guide For Small Business (For Lien. OP:CO:C:SP Tax Related Public Tax Withholding and Estimated Tax
Individuals Who Use Schedule C or Use This publication is used to explain tax with-
C-EZ) holding and estimated tax.
This publication contains information about 499 46562V Each W:CAR:MP:FP:P Tax Related Public Use
the federal tax laws that apply to busi- 08/1968 No Previous Issue
nesses. It describes the four major forms Recognition to Be Accorded to Persons
of business organizations and explains the Employed by Taxpayers, Rev. Proc. 508 15012M Each
tax responsibilities of each. 68-29 2001 Destroy Prev Issues Upon Rec
W:CAR:MP:M:T:S Tax Related Public Use This publication outlines the extent to which Tax Benefits For Work-Related
examining officers and other employees of Education
IRS may accord recognition to persons Publication 508 explains educational ex-
378 46455F Each penses. W:CAR:MP:FP:P Tax Related
11/2001 Destroy Prev Issues Upon Rec employed by taxpayers in connection with
Public Use
Fuel Tax Credits and Refunds Federal Tax matters, and to set forth guid-
Number of free copies - see IRM 1(17)5(21) ing principles to assist in determining the 509 15013X Each
Chapter 900. This publication discusses the extent of discussion of matters with such 10/2001 Min Supply For Late Filers
purpose for which gas and special motor persons. HR:DP General Admin Public Tax Calendars for 2002
fuels must be used to qualify for the credit Use This publication is divided into three main
or refund of Federal excise tax. Taxpayers parts - a general tax calendar and two spe-
are advised of the claim form to be used 501 15000U Each cialized tax calendars. These three calen-
and the necessary information to be in- 2001 Min Supply For Late Filers dars explain when to file tax returns, pay
cluded. W:CAR:MP:FP:P Tax Related Exemptions, Standard Deduction, and estimated tax, apply for extensions, send
Public Use Filing Information in information returns, and do the other
The tax laws that affect every person who things that are required by federal tax laws.
393 11071P Each may have to file a federal income tax return W:CAR:MP:FP:P Tax Related Public Use
2001 Destroy Prev Rev. Immediately are discussed in this publication. This pub-
Federal Employment Tax Forms lication covers the laws as they apply to
This publication which is mailed to employ- U.S. citizens and resident aliens ONLY. 510 15014I Each
ers contains Forms W-2, W-3, 7018 and the 02/2002 Destroy Prev Issues Upon Rec
instructions for each of these items. All Excise Taxes for 2002
forms in this publication can be ordered This publication covers the excise taxes for
from IRS Distribution Centers except Form 502 15002Q Each which you may be liable.
7018. For FY 1998, Publication 393 con- W:CAR:FS:FP:P Tax Related Public Use
tains carbonless Forms W-2 and W-3. This
Medical and Dental Expenses
product should successful satisfy all em-
ployers who have 1 or 2 employees. Pub- This publication explains how to claim de- 513 15017P Each
lication 2184, Alternative Ways To Get ductions for medical and dental expenses. 12/2001 Destroy Prev Issues Upon Rec
Employment Tax Forms and Instructions It also includes lists of items that can and Tax Information for Visitors to the United
will be mailed to all employers who have 3 cannot be included in figuring deductions. States
or more employees. This is an informa- Insurance reimbursements and other re- Publication 513 discusses tax information
tional product that contains has only the imbursements received for medical care are for visitors to the U.S.
Form 7018 (order blank).For also discussed. W:CAR:MP:FP:P Tax W:CAR:MP:FP:P Tax Related Public Use
W:CAR:MP:FP Tax Form or Instruction Related Public Use
503 15004M Each 514 15018A Each

463 11081L Each 2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
2001 Destroy Prev Issues Upon Rec Child and Dependent Care Expenses Foreign Tax Credit for Individuals
Travel, Entertainment, Gift, and Car Publication 503 explains the requirements The foreign tax credit that is allowed for in-
Expenses that must be met in order to claim the come taxes paid to a foreign government
Number of free copies limited_see IRM credit for child and dependent care ex- on income taxed by both the U.S. and the
1(17)5(21) Chapter 900. Taxpayer Informa- penses. It also explains how to figure foreign country are discussed in this publi-
tion Publication. Pub. 463 has expanded in cation. It also discusses what taxes qualify
the credit and how to claim it.
1996 to include business use of a car, infor the credit and how to figure them along
formation previously found in Pub. 917, with comprehensive examples with filled-in
now obsolete. W:CAR:MP:FP:P Tax Re- forms. W:CAR:MP:FP:P Tax Related
lated Public Use Public Use
P-2
Publications
515 15019L Each 524 15046S Each 534 15064O Each
11/2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec 11/1995 Destroy Prev Issues Upon Rec
Withholding of Tax on Nonresident Credit for the Elderly or the Disabled Depreciation
Aliens and Foreign Corporations This publication explains who qualifies for This Publication discusses depreciation and
If you control, or are responsible for, the the credit for the elderly or disabled and how it affects the taxpayer.
receipt, disposal, custody or payment of the how to figure this credit. W:CAR:MP:FP:P Tax Related Public Use
items of income discussed in this publica- W:CAR:MP:FP:P Tax Related Public Use
tion, you must withhold income tax on them.
W:CAR:MP:FP:P Tax Related Public Use 535 15065Z Each
525 15047D Each 2001 Destroy Prev Issues Upon Rec
2001 Destroy Prev Issues Upon Rec Business Expenses
516 15020M Each Taxable and Nontaxable Income Publication 535 discusses common busi-
04/2001 Destroy Prev Issues Upon Rec Publication 525 discusses both taxable and ness expenses and explains what is and is
U.S. Government Civilian Employees nontaxable incomes. not deductible. W:CAR:MP:FP:P Tax Re-
Stationed Abroad W:CAR:MP:M:T:S Tax Related Public Use lated Public Use
Publication 516 explains tax information af-
fecting employees for the United States 536 46569U Each
Government who are stationed abroad. 526 15050A Each 2001 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:P Tax Related Public Use 12/2000 Destroy Prev Issues Upon Rec Net Operating Losses
Charitable Contributions This publication explains how to figure a Net
Topics of this publication include organiza- Operating Loss for individuals, estates and
517 15021X Each tions that are qualified to receive charitable trusts and corporations. Other topics in-
2001 Destroy Prev Issues Upon Rec contributions, the types of contributions you clude when to use it, how to claim an NOL
Social Security and Other Information can deduct, what records to keep and how deduction and how to figure an NOL carry-
for Members of the Clergy and Religious to report charitable contributions. over. W:CAR:MP:FP:P Tax Related Pub-
Workers W:CAR:MP:FP:P Tax Related Public Use lic Use
Publication 517 addresses social security
for members of the clergy and religious 537 15067V Each
workers. W:CAR:MP:FP:P Tax Related 527 15052W Each 2001 Destroy Prev Issues Upon Rec
Public Use 2001 Destroy Prev Issues Upon Rec Installment Sales
Residential Rental Property (Including This publication discusses the general rules
519 15023T Each Rental of Vacation Homes) that apply to all installment sales. It dis-
2001 Destroy Prev Issues Upon Rec This publication discusses rental income cusses more complex rules that apply only
U.S. Tax Guide for Aliens and expenses, including depreciation and when certain conditions exist or certain
For tax purposes and ALIEN is an individual explains how to report them on you return. types of property are sold.
who is not a U.S. citizen. Aliens are clas- It also explains how to figure the gain or W:CAR:MP:FP:P Tax Related Public Use
sified as NONRESIDENT aliens and RESI- loss on the sale of rental property.
DENT aliens. This publication will help to W:CAR:MP:M:T:S Tax Related Public Use
determine an individuals status and gives 538 15068G Each
information needed to file returns. 04/2001 Destroy Prev Issues Upon Rec
W:CAR:MP:FP:P Tax Related Public Use 529 15056O Each Accounting Periods and Methods
2001 Destroy Prev Issues Upon Rec This publication explains rules for account-
Miscellaneous Deductions ing periods and accounting methods. Pub-
520 15024E Each Publication 529 explains miscellaneous de- lication does not provide complete coverage
04/1998 Destroy Prev Issues Upon Rec ductions and how it affects the taxpayer. of the rules and precedures discussed.
Scholarships and Fellowships W:CAR:MP:FP:P Tax Related Public Use W:CAR:MP:M:T Tax Related Public Use
This publication covers the rules and ex-
plains the laws as they apply to U.S. citi-
zens and resident aliens who are studying, 530 15058K Each 541 15071D Each
teaching or researching in the United States 2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
or abroad under scholarships or fellow- Tax Information for First-Time Partnerships
ships. It includes three examples of com- Homeowners This publication explains how the tax law
pleted tax returns for grant recipients who This Publication discusses Tax Information applies to partnerships and to partners.
also received other types of income. for owners of homes. W:CAR:MP:FP:P Tax Related Public Use
W:CAR:MP:FP:P Tax Related Public Use W:CAR:MP:FP:P Tax Related Public Use
542 15072O Each

521 15040E Each 531 15059V Each 2001 Destroy Prev Issues Upon Rec
2001 Min Supply For Late Filers 2001 Min Supply For Late Filers Corporations
Moving Expenses Reporting Tip Income This publication discusses the general tax
This publication explains moving expenses This Publication discusses reporting a tax- laws that apply to ordinary domestic corpo-
and how it affects the taxpayer. payer's income from tips. rations. W:CAR:MP:FP:P Tax Related
W:CAR:MP:FP:P Tax Related Public Use W:CAR:MP:M:T:S Tax Related Public Use Public Use
544 15074K Each

523 15044W Each 533 15063D Each 2001 Destroy Prev Issues Upon Rec
2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec Sales and Other Dispositions of Assets
Selling Your Home Self-Employment Tax Publication discusses how taxes affect sa-
Publication 523 explains tax information on Publication 533 discusses Self-Employment les and the disposition of assets.
selling a home. W:CAR:MP:FP:P Tax taxes. W:CAR:MP:FP:P Tax Related W:CAR:MP:FP:P Tax Related Public Use
Related Public Use Public Use
P-3
Publications
547 15090K Each 557 46573C Each 575 15142B Each
2001 Destroy Prev Issues Upon Rec 07/2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
Casualties, Disasters and Thefts Tax-Exempt Status For Your Pension and Annuity Income (Including
This publication explains how to treat casu- Organization Simplified General Rule)
alty and theft losses for tax purposes when This publication discusses the rules and This publication explains how to report
the losses are not business related. procedures for organizations that seek to pension and annuity income on your federal
obtain recognition of exemption from federal income tax return. W:CAR:MP:FP:P Tax
Related Public Use
income tax under section 501(a) of the IR
Code of 1986 (the Code). 578 46586F Each
550 15093R Each W:CAR:MP:FP:P Tax Related Public Use 01/1989 Destroy Prev Issues Upon Rec
2001 Destroy Prev Issues Upon Rec Tax Information for Private Foundations
Investment Income and Expenses and Foundation Managers
Publication 550 explains how investment 559 15107U Each Number of free copies limited - see IRM
income and expenses affects one's taxes. 2001 Destroy Prev Issues Upon Rec 1.17.5. Taxpayer information publication.
W:CAR:MP:M:T:S Tax Related Public Use Survivors, Executors, and This publication describes what is a private
Administrators foundation and pertinent tax information.
This publication is designed to help those OP:E:EO:P:1 General Admin Public Use
551 15094C Each in charge of the property (estate) of an in-
12/2000 Destroy Prev Issues Upon Rec dividual who has died. It shows them how
Basis of Assets to complete and file federal income tax re- 579 (SP) 15146T Each
Basis is the amount of your investment in turns, and points out their responsibility to 2001 Min Supply For Late Filers
property for tax purposes. Use the basis of pay any taxes due. W:CAR:MP:FP:P Tax How to Prepare the Federal Tax Return
property to figure the deductions for depre- Related Public Use (SPANISH VERSION)
ciation, amortization, depletion, and casu- This is a spanish language publication. It
alty losses. W:CAR:MP:FP:P Tax Related 560 46574N Each explains how to prepare the Federal Tax
Public Use 2001 Destroy Prev Issues Upon Rec Return. W:CAR:MP:FP:P Tax Related
Retirement Plans for Small Business Public Use
552 15100V Each (SEP, SIMPLE, and Qualified
10/1999 Destroy Prev Issues Upon Rec This publication discusses retirement plans
583 15150B Each
Recordkeeping For Individuals that can be used by self- employed persons Starting a Business and Keeping
This publication discusses the records you and partnerships. W:CAR:MP:FP:FP Tax Records
should keep to help you prepare an accu- Related Public Use Publication 583 explains information for bu-
rate tax return and pay the correct tax. Pu- siness taxpayers. W:CAR:MP:FP:P Tax
blication 552 will become an unscheduled 561 15109Q Each Related Public Use
pub starting 1994. W:CAR:MP:FP:P Tax 02/2000 Destroy Prev Issues Upon Rec
Related Public Use Determining the Value of Donated 584 15151M Each
Property 04/1999 Destroy Prev Issues Upon Rec
553 15101G Each Publication explains how taxpayers may Casualty, Disaster, and Theft Loss
01/2002 Destroy Prev Issues Upon Rec determine the value of donated property. Workbook (Personal-Use-Property)
Highlights of 2001 Tax Changes W:CAR:MP:FP:P Tax Related Public Use Publication 584 discusses nonbusiness, di-
This publication provides more information saster, casualty and theft loss.The 2-99 re-
on the changes to the tax law enacted by vision has a correction on page 22, line 7.
564 15112N Each It should read subtract line 6 from line 5.
Congress. W:CAR:FS:FP:P Tax Related
2001 Destroy Prev Issues Upon Rec W:CAR:MP:FP:P Tax Related Public Use
Public Use
Mutual Fund Distributions
554 15102R Each Publication 564 explains the federal income
584 (SP) 14883T Each
2001 Destroy Prev Issues Upon Rec tax treatment of distributions paid or allo- 02/1999 Destroy Prev Issues Upon Rec
Older Americans' Tax Guide cated to an individual shareholder of a mu- Registro de Perdias por Hechos
Publication is used to inform older Ameri- tual fund. W:CAR:MP:FP:P Tax Related Fortuitos (Imprevistos), Desastres
cans of their tax benefits. Public Use yRobos (Propiediedad de Uso Personal)
W:CAR:MP:FP:P Tax Related Public Use This publication is needed for the hispanic
570 15118B Each taxpayer disaster victims.
2001 Destroy Prev Issues Upon Rec W:CAR:MP:FP:P Tax Related Public Use
555 15103C Each Tax Guide for Individuals With Income
10/1999 Min Supply For Late Filers From U.S. Possessions
Community Property This publication will help individuals in U.S. 584 B 31749K Each
Publication discusses community property possessions file their U.S. income tax re- 03/2001 No Previous Issue
and the federal income tax. turns. W:CAR:MP:FP:P Tax Related Business Casualty, Disaster, and Theft
W:CAR:MP:FP:P Tax Related Public Use Public Use Loss Workbook
Publication 584B is for business owners
571 46581C Each who want to inventory their business as-
556 15104N Each 01/2002 Destroy Prev Issues Upon Rec sets to take a casualty loss deduction.
Tax-Sheltered Annuity Plans (403(b) W:CAR:MP:FP:P Tax Related Public Use
Examination of Returns, Appeal Rights, Plans) For Employees of Public Schools
and Claims for Refund and Certain Tax-Exempt Organizations 587 15154T Each
Publication discusses appeals rights, ex- This publication explains the special federal 2001 Destroy Prev Issues Upon Rec
amination of returns and claims for refund. tax provisions that apply to tax-sheltered Business Use of Your Home
W:CAR:MP:FP:P Tax Related Public Use annuities bought for employees by public Publication 587 discusses the use of one's
schools and certain tax-exempt organiza- home for business purposes.
tions. W:CAR:MP:FP:P Tax Related W:CAR:MP:FP:P Tax Related Public Use
Public Use
P-4
Publications
590 15160X Each 596 15173A Each 678 FS 13740R Each
2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
Individual Retirement Arrangements Earned Income Credit Volunteer Assistor's Guide - Foreign
(IRAs) Publication 596 discusses earned income Student Text
This Publication was developed to give in- credit. W:CAR:MP:FP:P Tax Related Publication 678-FS is a Foreign Student
formation on individual retirement arrange- Public Use supplement to the Volunteer Assistors
Guide. W:CAR:SPEC:PPD:E Tax Related
ments. W:CAR:MP:FP:P Tax Related
Public Use 596 (SP) 13737U Each Public Use
593 46595Q Each Credito Por Del Trabajo - Earned Income 678 M 46676K Each
Credit (Spanish) 2001 Destroy Prev Issues Upon Rec
08/2000 Destroy Prev Issues Upon Rec Volunteer Assistor's Guide - Student
Tax Highlights for U.S. Citizens and You may qualify for the earned income
credit. This publication answers many Text - Military Module
Residents Going Abroad This publication is the military module of the
questions you may have and explains the
Publication 593 pertains to U.S. citizens Volunteer Assistor's Guide. It deals with tax
steps you must take to receive the credit.
who go overseas and how income tax ben- issues as related to the military.
efits affect them. W:CAR:MP:FP:P Tax W:CAR:SPEC:PPD:E Tax Related Public
Related Public Use Use
597 46597M Each
686 46684K
594 46596B Each 05/1998 Destroy Prev Issues Upon Rec
Each
Information on the United States -
What You Should Know About The IRS Certification for Reduced Tax Rates in
Canada Income Tax Treaty Tax Treaty Countries
Collection Process This publication is divided into two general
Publication 594 explains the steps the IRS Publication 686 examines certification for
parts. The first part contains discussions of reduced tax rates in the treaty countries.
may take to collect overdue taxes. It in- special interest to individual U.S. citizens Placed on the On-Demand Program
cludes a summary of the filer's rights and and residents who receive Canadian W:CAR:MP:FP:P General Admin Public
responsibilities concerning the paying of sourced income. The second part is a full Use
federal taxes. Publication 594 is enclosed text presentation of the U.S. -- Canada in-
with district office Letter 1058(DO) and ser- come tax treaty. W:CAR:MP:FP:P Tax 699 46698Y Each
vice center generated CP Notices 504, 523, Related Public Use 10/2001 Destroy Prev Issues Upon Rec
and LT 11. To comply with Section 3504 of IRS Criminal Investigation-- A sharp eye
the Restructuring and Reform Act 598 46598X Each and a sharper mind. It all adds up.
(RRA-98), the Examination function also 03/2000 Destroy Prev Issues Upon Rec Publication 699, which summarizes the law
encloses Publication 594 for certain Notices Tax on Unrelated Business Income of enforcement activities of the IRS Criminal
of Adjustment to taxes, as specified on the Exempt Organizations Investigation (CI) function, is a handout
Number of free copies limited: see IRM pamphlet designed to recruit CI Special
notice. S:C:CP:I Tax Related Public Use
1(17)5(21) Chapter 900. This publication Agents. This status notice is reissued to
explains the unrelated business income tax update the status notice files.
594 (SP) 10975G Each provisions that apply to most tax-exempt CI:S:HR General Admin Public Use
05/2001 Destroy Prev Issues Upon Rec organizations. W:CAR:MP:FP:P Tax Re-
lated Public Use 721 46713C Each
What You Should Know About The IRS 2001 Destroy Prev Issues Upon Rec
Collection Process (Spanish version of 678 61206C Each Tax Guide to U.S. Civil Service
Publication 594) 2001 Destroy Prev Issues Upon Rec Retirement Benefits
Publication 594SP is the spanish version Volunteer Assistor's Guide, Student Text Pub. 721 explains how the Federal income
of Publication 594. It contains information Publication 678 is used by VITA/TCE vol- tax rules apply to benefits that retired civil
applicable to all spanish individual taxpay- unteers as student text and as a reference servants, or their survivors, receive under
ers who owe income tax and all spanish book for assisting taxpayers in preparing the U.S. Civil Service Retirement Law.
employers who owe employment tax. The their taxes. The Publication 678 kit contains: W:CAR:MP:FP:P Tax Related Public Use
publication tells the steps the IRS may take 1 Publication 678, 1 Form 6744, 1 Pub
to collect overdue taxes and includes a 1977, 1 Form 6317, 1 Forms Appendix
summary of the filer's rights and responsi- booklet and 1 Pub 1278.
723 C 62222M Each
bilities concerning the paying of federal W:CAR:SPEC:PPD:E Tax Related Public
Actuarial Values I Valuation of last
taxes. Publication 594SP is enclosed with Use
Survivor Charitable Remainders - Part C
district office Letter 1058(DO) and service This publication contains two-life tables to
center generated CP Notices 504, 523, and 678 (IN) 10433V Each
be used by Revenue agents, tax lawyers,
LT 11. The Examination function also en- 2001 Destroy Prev Issues Upon Rec
accountants, and charitable organizations,
closes this publication for certain Notices VITA Student Coursebook - International
in computing the amount of the tax de-
Issues duction allowable with respect to a taxpay-
of Adjustment t S:C:CP:I Tax Related
Publication 678 IN is used for taxpayer ed- er's gift to a charity's Unitrust or charitable
Public Use
ucation training overseas. remainder trust. CP:E:EP:GA Tax Re-
595 15171E Each W:CAR:SPEC:PPD:E Tax Related Public lated Public Use
Use
Tax Highlights for Commercial 723 D 62221B Each
678 (PR) 10458Q Each 09/1984 No Previous Issue
Fishermen 2001 Destroy Prev Issues Upon Rec
Number of free copies limited - see IRM Actuarial Values I - Valuation of Last
VITA International - Puerto Rico Survivor Charitable Remainders - Part D
1(17)5(21) Chapter 900. Taxpayer Informa- Supplement This publication contains two-life tables to
tion Publication. This publication is written Publication 678 PR is a student coursebook be used by Revenue Agents, tax lawyers,
for the individual who is a sole proprietor used by Volunteer Tax Assistor's in the accountants, and charitable organizations,
and who reports profit or loss from fishing VITA/TCE program. This booklet is the in computing the amount of the tax de-
on Schedule C (Form 1040). Puerto Rico Supplement. duction allowable with respect to a taxpay-
W:CAR:MP:FP:P Tax Related Public Use W:CAR:SPEC:PPD:E Tax Related Public er's gifts to a charity's pooled income fund.
Use CP:E:EP:GA Tax Related Public Use
P-5
Publications
723 E 61207N Each 742 46736B Each 794 20630M Each
Actuarial Values II - Factors at 10 Why Your Return is Being Examined Favorable Determination Letter
Percent Involving One and Two Lives Pub. 742 is issued to explain to the tax- This publication will accompany Employee
Publication 723E is for public use to value payer why his/her tax return had been se- Plans Favorable Determination Letters 835
annuities, life estates and remainder inter- lected for a random audit. It is used in (do/CG) and 1132 (DO/CG). Publication
ests for income tax and estate tax pur- connection with the taxpayer compliance 794 describes some of the events that could
poses. CP:E:EP:GA General Admin measurement program. occur after the taxpayer received this de-
Public Use termination letter that would automatically
nullify it. This publication also provides in-
724 46718F Each formation about filing requirements, the ef-
Volunteer Income Tax Assistance
748 46738X Each fect of determination letter and plan
11/1990 Destroy Prev Issues Upon Rec operation, and the deductibility of contrib-
Brochure
National Engineering Program - utions. This publication will be enclosed with
Publication 724 is distributed to prospective
Resource Guide for Examiners letters generated by the EP/EO Determi-
VITA volunteers to explain the VITA pro-
gram and what training is involved. It also Recruiting publication engineers, geolo- nation System (EDS). T:EP:RA General
provides local addresses and telephone gists, foresters, and other facilities. Admin Public Use
numbers for obtaining additional information CP:EX:C:I General Admin Public Use
on the program.
803 46774P Each
748 A 12644Y Each 11/2001 Destroy Prev Issues Upon Rec
11/1990 No Previous Issue Volunteer Happenings
Use
National Engineering Program - Quick Publication 803 is a newsletter for VITA
724 (SP) 46719Q Each Reference Guide program volunteers. It is distributed through
08/2001 Destroy Prev Issues Upon Rec This card provides a quick reference for district office taxpayer education coordina-
Volunteer Income Tax Assistance field Engineers. CP:EX:C:I Internal Use tors and by the originating office. The
Brochure (Spanish Version) newsletter's name has changed from Vol-
Publication 724 (SP) is distributed to pro- unteer Guidelines to Volunteer Happenings.
spective spanish-speaking VITA volunteers 783 46755I Each W:CAR:SPEC:PPD:E General Admin
to explain the VITA program and what 01/2000 Destroy Prev Rev. Immediately Public Use
training is involved. It provides local ad- Instructions on how to apply for
dresses and telephone numbers for obtain- Certificate of Discharge of Property
850 46805D Each
ing additional information on the program. 06/1999 Destroy Prev Issues Upon Rec
From Federal Tax Lien
W:CAR:SPEC:PPD:E Tax Related Public English-Spanish Glossary of Words and
Publication 783 provides a potential re-
Use Phrases Used in Publications Issued by
quester with details for specific information
the IRS
729 46723Y Each which must be included on the written ap- The purpose of this glossary is to establish
08/2001 Destroy Prev Issues Upon Rec plication for a certificate of discharge of high standards for the quality of language
VITA Poster property from a Federal tax lien. (Because usage, to promote uniformity in language
Pub. 729 is used by volunteer taxpayer as- there currently is no standard application usage, and to minimize this risk of misin-
sistors to post the time and place where form, a typewritten request is considered terpretation of Spanish-language materials
volunteer assistance will be available. This as an application.) S:C:CP:FP:TI Tax issued by the Service.
poster is 11" x 14". Related Public Use W:CAR:MP:FP:P General Admin Public
W:CAR:SPEC:PPD:E Tax Related Public Use
Use 784 46756T Each
729 (SP) 46725U Each How to Prepare Application for 2001 Destroy Prev Issues Upon Rec
08/2001 Destroy Prev Issues Upon Rec Certificate of Subordination of Federal VITA Blowup Kit-1040/1040A/1040EZ
VITA Poster (Spanish) Tax Lien Pub. 853 is used as a training aid for the
Pub. 729 SP is used by Spanish - speaking Publication 784 provides a potential re- VITA/TCE tax assistance training. This kit
volunteer taxpayer assistors to post the time quester with details for specific information contains poster size blowups of Forms 1040
and place where volunteer assistance will which must be included on the written ap- & 1040A & 1040EZ, pages 1 and 2
be available. This poster is 11" x 14".
plication for a certificate of subordination of W:CAR:SPEC:PPD:E Tax Related Public
property from a Federal Tax Lien. (Because Use
Use
there currently is no standard application
733 46729M Each form, a typewritten request is considered 892 46844C Each
09/1997 Destroy Prev Issues Upon Rec as an application.) OP:CO:C:SP Tax Re- 07/1985 Destroy Prev Issues Upon Rec
Rewards for Information Given to the IRS lated Public Use EO Appeal Procedures for Unagreed
This publication is used to fulfill an individ- Issues
ual request for information about rewards. 786 46757E Each This publication is used to advise taxpayer
S:C:CP:IE General Admin Public Use 09/1991 Destroy Prev Issues Upon Rec of the EP/EO appeal procedures.
Instructions for Preparing Notice of CP:E:EO:FC Tax Related Public Use
733 (SP) 14754P Each Non-Judicial Sale of Property &
03/1998 Destroy Prev Issues Upon Rec Application for Consent to Sale 901 46849F Each
Rewards for information provided by 04/2001 Destroy Prev Issues Upon Rec
Publication 786 has been initiated to help
individuals to the Internal Revenue U.S. Tax Treaties
the public prepare notices of Nonjudicial
Service (Spanish Version) This publication will tell you whether a tax
Sale. OP:CO:C:SP General Admin Public
To be used by the Internal Revenue Service treaty between the U.S. and a particular
Use
when the individual witness taxpayer is pri- country offers a reduced rate of, or possibly
marily versed (read, write, speak, under- a complete exemption from, U.S. income
stand) in the Spanish language and may tax for residents of that particular country.
have trouble understanding the English W:CAR:MP:FP:P Tax Related Public Use
language. S:C:CP Internal Use
P-6
Publications
907 15308H Each 929 64349Y Each 954 20086A Each
2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec 06/2001 Destroy Prev Issues Upon Rec
Tax Highlights for Persons with Tax Rules for Children and Dependents Tax Incentives for Empowerment Zones
Disabilities Publication that is used as a guide to ex- and Other Distressed Communities
Publication 907 discusses tax information plain the changes in tax rules affecting Pub. 954 advises taxpayers on the tax in-
pertaining to handicapped and disabled in- children and dependents. centives available for businesses located in
dividuals. W:CAR:MP:FP:P Tax Related W:CAR:MP:FP:P Tax Related Public Use the to-be-designated empowerment zones
Public Use and enterprise communities.
W:CAR:MP:M:T:S Tax Related Public Use
908 15309S Each 936 10426G Each
07/1996 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec
Bankruptcy Tax Guide Home Mortgage Interest Deduction 957 20985Y Each
Publication 908 discusses bankruptcy and Publication 936 explains the general rules
Reporting Back Pay to the Social
how it may affect the taxpayer. for deducting home mortgage interest.
Security Administration
T:FP:P Tax Related Public Use W:CAR:MP:MT:S Tax Related Public Use
This publication is needed to comply with
910 15315W Each social security reporting requirements after
back pay settlements.
02/2002 Destroy Prev Issues Upon Rec 938 10647L Each
Guide to Free Tax Services 12/2001 Special Handling/See Remarks
Publication 910 describes the services and Real Estate Mortgage Investment
assistance available to taxpayers and con- Conduits(REMICs)Reporting Infomation 962 13772B Each
tains a listing of free publications. etc... 12/2001 Destroy Prev Issues Upon Rec
CL:C:MT General Admin Public Use Publication contains a list of REMIC organ- Earned Income Tax Credit (Stuffer)
izations. It is only available electronically Publication 962 is to be distributed to em-
911 60031B Each on the IRS internet. A printed version can ployers, grass-roots organizations, individ-
2001 Destroy Prev Issues Upon Rec be made availablethrough the Distribution ual business sponsors and other
Direct Sellers Center's On-demand program. government agencies for further distrib-
This publication provides general tax infor- W:CAR:MP:FP Tax Form or Instruction ution. It is expected to promote awareness
mation for direct sellers. It discusses the tax of the EITC refund eligibility.
treatment of income, expenses, and other CL:C:MT Tax Related Public Use
items related to your direct selling business. 939 10686K Each
W:CAR:MP:FP:P Tax Related Public Use 06/1997 Destroy Prev Issues Upon Rec 962 (SP) 13863R Each
General Rule for Pensions and Annuities 12/2001 Destroy Prev Issues Upon Rec
This publication explains the General Rule Earned Income Credit Stuffer (Spanish)
915 15320P Each for figuring the taxability of pension and Publication 962 SP is to promote aware-
2001 Min Supply For Late Filers annuity income. W:CAR:MP:FP:P Tax ness of the EITC refund eligibility. It is to
Social Security Benefits and Equivalent Form or Instruction be distributed to employers, grass-roots or-
Railroad Retirement Benefits ganizations, individual business sponsors
Publication 915 discusses tax information 946 13081F Each and other government agencies for further
relating to social security benefits. 2001 Destroy Prev Issues Upon Rec distribution. CL:C:MT Tax Related Public
W:CAR:MP:FP:P Tax Related Public Use How To Depreciate Property Use
This publication explains how you can re-
cover the cost of business or income-pro-
963 21843B Each
919 63900P Each 10/1997 Destroy Prev Issues Upon Rec
ducing property through depreciation.
12/2001 Destroy Prev Issues Upon Rec Federal / State Reference Guide State /
W:CAR:MP:FP:P Tax Related Public Use Local Government Employers
How Do I Adjust My Tax Withholding?
This Publication guide has been produced
This is a Taxpayer Information Publication
for increase voluntary compliance by State
that is useful in verifying the accuracy of 947 13392P Each
and Government employers (Employment
withholding. W:CAR:MP:FP:P Tax Re- 04/2002 Destroy Prev Issues Upon Rec
taxes) CP:EX:ST:ET Tax Related Public
lated Public Use Practice Before the IRS and Power of Use
Attorney
925 64265X Each Taxpayers, practitioners and IRS personnel 966 22397E Each
2001 Min Supply For Late Filers need additional and updated information on 09/2001 Destroy Prev Issues Upon Rec
Passive Activity and At-Risk Rules these subjects that reflects the latest IRS Now a Full Range of Electronic Choices
This publication discusses two sets of rules regulations and procedures. to Pay All Your Federal Taxes
that may limit the losses that can be de- W:CAR:MP:FP:P Tax Related Public Use This publication will be used to guide busi-
ducted from any trade, business, or in- nesses and individuals on how to enroll into
come-producing activity. EFTPS. Payments made through EFTPS
W:CAR:MP:FP:P Tax Related Public Use 950 14447X Each must use the Automated Clearing House
03/2002 Destroy Prev Issues Upon Rec (ACH) financial network which transfers
Introduction to Estate and Gift Taxes funds and passes tax payment to the IRS.
926 64286A Each This publication informs taxpayers of estate IRS regulation issued on July 1994, re-
11/2001 Destroy Prev Issues Upon Rec and gift tax filing requirements. This over- quires businesses to begin using EFTPS if
Household Employer's Tax Guide view is required to improve voluntary com- their annual employment tax deposits ex-
Publication 926 will help you decide pliance. W:CAR:MP:FP:P Tax Related ceed certain thresholds (See example in
whether you have a household employee Public Use booklet). You must enroll with one of
and, if you do, whether you need to pay Treasury's Financial Agents and choose
federal employment taxes. ACH Debit or ACH Credit and also, you
W:CAR:MP:FP:P Tax Related Public Use must enroll using an EFTPS Enrollment
Form Pub. 966A, which was an addendum
is obsol S:T Tax Related Public Use
P-7
Publications
967 22402M Each 1004 46857F Each 1042 46897P Each
2001 Destroy Prev Issues Upon Rec 08/1986 Destroy Prev Issues Upon Rec 09/1993 Special Handling/See Remarks
The IRS Will Figure Your Tax Identification Numbers Under ERISA Understanding Taxes (Large Poster)
This publication is used to supplement in- Joint Publication by the Department of La- The Understanding Taxes poster is used for
formation in Forms Instructions (1040, bor, Pension Benefit Guaranty Corporation, display at Teacher's conventions, presenta-
1040A and 1040-T). and the Internal Revenue Service explain- tions and speeches to advertise the Under-
W:CAR:MP:FP:P Tax Related Public Use ing the use of identification numbers on standing Taxes Program. T:T:Q:V Tax
certain reporting forms that employee ben- Related Public Use
efit plans file under the Employee Retire-
968 23402W Each ment Income Security Act of 1974 (ERISA). 1042 A 46898A Each
01/2002 Destroy Prev Issues Upon Rec T:FP:P General Admin Public Use 01/1999 Destroy Prev Issues Upon Rec
Tax Benefits for Adoption Understanding Taxes (Small Poster)
Pub. 968 explains tax benefits available to 1014 46867B Each This small poster will be sent from District
offset the expense of adopting a child. Be- 07/1991 Destroy Prev Issues Upon Rec Taxpayer Education Coordinators to partic-
nefits began in 1997. The first part of this An Equal Opportunity Employer ipating schools, Community Centers, Adult
pub. is for persons who have recently (Recruitment Insert) Education Centers, etc., to publicize the
adopted, are in the process of adopting, or Pub. 1014 is one of the inserts to be in- Understanding Taxes Program.
are considering adopting a child. The sec- cluded with each folder (Pub. 818) when OP:C:A:E:E Tax Related Public Use
ond part is for employers who provide interviewing candidates or answering em-
adoption assistance payments to workers. ployment inquiries. It provides employment 1045 11090W Each
Also, it is needed to assist taxpayers in filing applicants with the Service's commitment 2001 Destroy Prev Issues Upon Rec
Form 8839 which will necessary to claim on Equal Employment Opportunity. See Tax Professionals Program Order Blank
these benefits. W:CAR:MP:FP:P Tax Re- status notice for Pub. 818 for further infor- (September Revision)
lated Public Use mation. HR:H:R General Admin Public This publication contains the application /
Use update form (Form 3975) which must be
969 24216S Each completed and returned to IRS, to allow an
12/2001 Destroy Prev Issues Upon Rec 1020 46872U Each entity to remain on the Tax Practitioner Ad-
Medical Savings Accounts (MSAs) 07/1992 Destroy Prev Issues Upon Rec dress File. W:CAR:MP:M:TS Tax Related
Publication 969 explains the pilot program Appeal Procedures EP Examinations Public Use
of Medical Savings Accounts for the self- This Publication is used to Appeal Proce-
employed or employees of small busi- dures Employee Plans Examinations. 1066 46924L Each
nesses. W:CAR:MP:FP:P Tax Related CP:E:EP:FC Tax Related Public Use 06/2001 Destroy Prev Issues Upon Rec
Public Use Small Business Tax Education Program
1024 46878I Each Workshop Workbook
970 25221V Each 09/1991 Use/Issue Prev Issue First Publication 1066 is issued to participants
2001 Destroy Prev Issues Upon Rec How to Prepare Application for who attend Small Business Tax Workshops.
Tax Benefits for Higher Education Certificate of Nonattachment of Federal The workshop is designed to help new
Publication 970 explains the tax provisions Tax Lien small business owners understand their tax
for higher education expenses.Pub 970 has This publication provides the person apply- responsibilities. T:T:C:V Tax Related
been updated to an annual publication. ing for a Certificate of Nonattachment of Public Use
W:CAR:FS:FP:P Tax Related Public Use Federal Tax Lien with the information re-
quired to be given to IRS.
1067 A 46927S Each
OP:CO:C:SP General Admin Public Use
971 25757C Each Have You Contacted the IRS with a
04/2000 Destroy Prev Issues Upon Rec Federal Tax Problem? Still Have the
Innocent Spouse Relief 1035 46890Q Each Problem?
The innocent spouse relief initiatives protect 12/1999 Destroy Prev Issues Upon Rec Publication 1067-A is a stand-up poster with
taxpayers whose spouses violate the tax Extending the Tax Assessment Period pockets for Publication 1 and Publication
laws without their knowledge. Publication This publication provides taxpayers with the 1546 adverstising Taxpayer Advocate Pro-
971 explains who qualifies, how to request explanation of their rights and options when gram to be displayed in taxpayer walk-in
relief, and how to figure the amount that asked to sign consents extending the stat- areas. C:TA General Admin Public Use
qualifies for relief. W:CAR:MP:FP:P Tax utory period for assessment. Please note
Related Public Use that initial printed versions of this Publica-
1075 46937O Each
tion had a misspelled word (first page, sec-
972 26584R Each 06/2000 Destroy Prev Issues Upon Rec
ond paragraph, 8th line read "Also, if you
2001 Destroy Prev Issues Upon Rec Tax Information Security Guidelines for
disagree with out findings, we..."). The
Child Tax Credit Federal, State and Local Agencies
electronic version (available on
Publication 972 contains a worksheet to This pamphlet issued to guide State and
http://publish.no.irs.gov), as well as suse-
help taxpayers figure their child tax credit local Tax Agencies to provide guidelines
quent printings of the Publication now read
if they have three or more children; have and rules for security handling of Federal
"Also, if you disagree with our findings,
foreign earned income; meet a specific Tax Information. CL:GLD:D Tax Related
we...", but the printed version remains un- Public Use
income requirement; or claim certain changed. OP:EX:CS:SCP Tax Related
adoption or mortgage tax credit. Public Use 1084 46945O Each
W:CAR:MP:FP:P Tax Related Public Use 09/2001 Destroy Prev Issues Upon Rec
Volunteer Coordinator's Handbook
Pub. 1084 is given to volunteer coordinators
of VITA programs and offers guidance on
the best method of organization, recruiting,
publicity, etc. W:CAR:SPEC:PPD:E Tax
Related Public Use
P-8
Publications
1101 46965G Each 1132 VOL 2 63959Q Each 1150 47008M Each
07/2001 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec 04/1981 No Previous Issue
2000 Application Package & Guidelines Publication 1132 Volume 2 Tax Havens and Their Use By United
for Managing a TCE Program This is a supplement to Pub. 1132. It con- States Taxpayers An Overview
Publication 1101 is an application package tains forms and instructions that were not This is a report based on a study and anal-
issued to Volunteer Organizations inter- ysis of tax haven transactions, U.S. Internal
available when Pub. 1132 Vol 1 went to
ested in providing Tax Counseling for the tax laws applicable thereto, U.S. income tax
print. W:CAR:MP:M:T:S Tax Form or In- treaties, and attempts of the tax adminis-
Elderly. This item is the only source in
struction trators to deal with these transactions.
which Form 8653, "Tax Counseling for the
Elderly Program Application Plan" and Form IN:I:E General Admin Public Use
8654, " Tax Counseling for the Elderly Pro-
1132 VOL 3 14232W Each
12/1994 Destroy Prev Issues Upon Rec 1153 62173C Each
gram Monthly/Quarterly/Final Program Re-
port" appear. W:CAR:SPEC:PPD:E Tax Publication 1132 Volume 3 04/1991 Destroy Prev Issues Upon Rec
Related Public Use This publication of reproducible Federal Tax How to Apply for Certificate of
Forms is published as aid to taxpayers who Subordination of Estate Tax Lien Under
1102 72558N Each have a need for specific tax forms and find IRC 6325(d)(3)
11/1998 Destroy Prev Issues Upon Rec it more convenient and timely to obtain Pub. 1153 is an instruction sheet sent to
Uniform Issue List photocopies at their local library. taxpayers applying for certificate of subor-
The Uniform Issue List is a list of Index T:M:T:M Tax Form or Instruction dination of Federal Estate Tax Lien under
terms used within the Internal Revenue section 6325(d)(3). CO:O:SP Tax Related
Service for describing legal problems aris- 1137 46997Q Each Public Use
ing under the Internal Revenue Code and 01/2001 Destroy Prev Issues Upon Rec
for locating materials which have been in- 1155 61267P Each
Toll Free and Tele-Tax Telephone 2001 Destroy Prev Issues Upon Rec
dexed according to the system. The index Numbers
is the Office of Chief Counsel's cross-fun- Volunteer Assistor's Guide, Instructor
This publication lists all IRS toll-free and Guide
tional code based numerical index. It is to
Tele-Tax telephone numbers. It is used as Publication 1155 is used by Volunteer As-
be used to indentify issues in all manage-
ment information systems that require issue part of the library mail-out program. sistor Instructor's to train VITA/TCE volun-
W:CAS:JOC:M:AS General Admin Public teers to assist taxpayers in preparing their
tracking. This edition also contains appen-
Use taxes. Publication 1155 contains: 1 copy of
dices of indexing terms specific to the In-
Publication 1155, 1 copy of Form 6744, 1
dustry Specialization Program and General
Litigation. CC:F&M:IS:LIB General Admin 1138 46998B Each copy of Form 6745, 1 copy Form 6318, 1
10/1988 Destroy Prev Issues Upon Rec Pub 1977, 1 Forms Appendix Booklet and
Public Use
Tax Career Opportunities in the IRS 1 Pub 1278. W:CAR:SPEC:PPD:E Tax
Related Public Use
1113 A 63573Q Each National Office
08/2001 Destroy Prev Issues Upon Rec Publication 1138 is used by Employee
Tax Counseling for the Elderly (Poster)
1162 47011J Each
Plans/Exempt Organizations as an infor- 08/1981 No Previous Issue
This poster is used by TCE volunteers to mational tool for recruiting prospective em- Group Exemption Procedures
inform the public of where and when the ployees and outlining job opportunities as Publication 1162 is a reprint of Revenue
TCE sites are available. This poster is 11" Tax Law Specialists at National Office. Procedure 80-27 as included in Internal
x 14". W:CAR:SPEC:PPD:E Tax Related CP:E:EO General Admin Public Use Revenue Bulletin 1980-26 dated June 30,
Public Use 1980. It contains the procedures under
1141 47000C Each which recognition of exemption from income
1114 46978J Each
06/2001 Destroy Prev Issues Upon Rec tax under section 501(c) of the Internal Re-
08/2001 Destroy Prev Issues Upon Rec venue Code may be obtained on a group
Tax Counseling for the Elderly General Rules and Specifications for
Private Printing of Substitute Forms W-2 basis for subordinate organizations affiliated
(Brochure) with the central organization. Rev. Proc.
Publication 1114 describes the Tax Coun- and W-3
80-27 supersedes Rev. Proc. 77-38.
seling for the Elderly program. It is given to Publication 1141 states the requirements
BSC:M:M Tax Related Public Use
outside organizations interested in a coop- of IRS and SSA relating to private printing
erative agreement with the Internal Re- of substitute Forms W-2 and W-3. It also 1167 47013F Each
venue Service for providing free tax contains general rules for filing these forms. 05/2000 Destroy Prev Issues Upon Rec
counseling services for the elderly. W:CAR:FP:F:CD Tax Related Public Use Substitute Printed, Computer-Prepared
W:CAR:SPEC:PPD:E Tax Related Public and Computer-Generated Tax Forms and
Use Schedules
1149 47007B Each Publication 1167 is a reprint of the annual
1132 C 27433J Each 02/1987 Destroy Prev Issues Upon Rec Revenue Procedure from the IR Bulletin as
1998 No Previous Issue Magnetic Tape Reporting for Windfall a guide for preparing acceptable privately
Publication 1132 Volume 2 Correction Profit Tax Information Returns designed and printed or computer-prepared
Pub 1132C Corrected the Table of Contents and computer-generated substitute tax
Publication 1149 is a reprint of Rev. Proc.
and Alphabetical Index of Pub 1132 Volume forms and schedules. The rev. proc. also
2 1998. OP:FS:M:T:S Tax Form or In- 87-12 as contained in IR Bulletin 1987-6
authorizes the use of reproductions of offi-
struction dated February 9, 1987. The procedure
cial forms and gives direction for the proper
updates Rev. Proc. 86-7 (1986-1 C.B. 512) completion of returns. This publication is
1132 VOL 1 15999O Each concerning the requirements and conditions updated on an annual basis.
2001 Destroy Prev Issues Upon Rec for filing annual information returns for OP:FS:FP:F:CD Tax Related Public Use
Reproducible Federal Tax Forms for Use windfall profit tax on magnetic tape instead
in Libraries of on paper returns. Additional stock main-
This volume of reproducible tax forms will tained in Richmond Distribution Center. 1178 47021F Each
aid taxpayers who require specific forms This Pub is for General Administrative 06/1991 Destroy Prev Issues Upon Rec
and find it convenient to obtain photocopies Public use. ISM:T Tax Related Public Use National Flyer on Seizures
at their local public libraries. Distribution This Poster will be distributed by special
should be limited to libraries only. agents to law enforcement agencies na-
W:CAR:MP:M:T:S Tax Form or Instruction tionwide. CI:S:RPE General Admin Public
Use
P-9
Publications
1179 47022Q Each 1194 VOL 2 62016G Each 1223 61278W Each
07/2000 Destroy Prev Issues Upon Rec 2001 Destroy Prev Issues Upon Rec 03/1995 Destroy Prev Issues Upon Rec
Rules and Specifications for Private A Selection of IRS Tax Information Specifications for Private Printing of
Printing of Sub., Forms 1096, 1098, Publications Substitute Forms W-2c and W-3c
1099, Series, 5498 & W-2G Volume 2 of a 2 volume set of the IRS's (Revenue Procedure 83-63)
Publication 1179 is the segment of the In- Publication 1223 is a reprint of Revenue
most frequently requested taxpayer infor-
ternal Revenue Bulletin that specifiesthe
mation publications. Issued to libraries, Procedure 83-63. It contains the require-
following: (1) Using official Internal Revenue
Service (IRS) forms to file information re- VITA sites, military installations, etc. for re- ments of both the Internal Revenue Service
turns with the IRS, (2) Specifications for ference use by taxpayers.To obtain copies and the Social Security Administration re-
Preparing acceptable substitutes of the of publications listed in the Table of Con- lating to substitutes for Form W-2c, State-
official IRS forms to file information returns tents, visit www.irs.gov. ment of Corrected Income and Tax
with the IRS, and (3) Using official or ac- W:CAR:MP:M:T:S Tax Related Public Use Amounts, and Form W-3c, Transmittal of
ceptable substitute forms to furnish to a re- Corrected Income and Tax Statements.
cipient.This publication is revised annually. This status notice is reissued to update the
OP:FS:FP:F:CD Tax Related Public Use 1198 C 62225T Each status notice files. CP:CO:SC:A Tax Re-
05/2000 Destroy Prev Issues Upon Rec lated Public Use
Tax Seminars, Community Outreach Tax
1180 60039L Each Education 1224 61279H Each
This poster is used to publicize the avail-
Revenue Agent Recruitment Brochure Free Community Outreach Tax
Pub. 1180 is a recruitment brochure de- ability of tax assistance seminars through
the Community Outreach Program. Education
signed to attract highly qualified profes-
sional accountants. Pub 1180 has to be W:CAR:SPEC:PPD:E General Admin This publication describes the kinds of tax-
revised. Requestor's should contact the Public Use payer assistance offered in the Community
Centralized Examing Unit (212)436-1422. Outreach Program.
SS:P:CEU General Admin Public Use 1211 60061P Each W:CAR:SPEC:PPD:E General Admin
1187 47024M Each Partnerships, S Corporations - That
08/2001 Destroy Prev Issues Upon Rec Desire to change its Tax Year 1235 15656U Each
Specifications for Filing Form 1042-S, Publication 1211 is a reprint of Revenue 12/2001 Destroy Prev Rev. Immediately
Foreign Person's U.S. Source Income Procedure 87-32 as contained in IR Bulletin Advance Earned Income Tax Credit
Subject to Withholding, Magnetically or Brochure
1987-28 dated 7-13-87. It provides guid-
Electroni Publication 1235 is a self-mailer going out
Publication 1187 is a reprint of Rev. Proc. ance for any partnership, S corporation,
corporation electing to be an S corporation, to taxpayers who could be eligible to get
2001-40 as contained in I.R. Bulletin extra money in each paycheck under the
2001-33 dated August 13, 2001. This Re- or personal service corporation that desires
to adopt, retain, or change its tax year. Advance Earned Income Credit program.
venue Procedure must be used to prepare
current and prior year information returns CC:IT&A:9 Tax Related Public Use CL:C:MT Tax Related Public Use
filed beginning January 1, 2002, and re-
ceived by IRS/MCC or post marked by De- 1212 61273T Each 1235 (SP) 20632I Each
cember 31, 2002. M:I:E:MC:P Tax 2001 Destroy Prev Issues Upon Rec 12/2001 Destroy Prev Rev. Immediately
Related Public Use List of Original Issue Discount Advance Earned Income Tax Credit
Instruments Brochure (Spanish)
1194 B VOL 1 22697H Each Pub. 1212 lists publicly traded original issue Brochure explains in Spanish how employ-
2001 Destroy Prev Issues Upon Rec discount obligations so brokers and other ees receive the advance earned income tax
Business Taxpayer Information credit, references help available, and pro-
nominees can comply with their responsi-
Publications vides a form W-5. CL:C:MT Tax Related
Publication 1194-B is a collection of ap- bility to file Forms 1099-OID or Forms
Public Use
proximately 20 business Taxpayer Informa- 1099-INT for owners of the obligations. It
tion Publications. W:CAR:MP:M:T:S Tax also helps owners of discount obligations 1239 63938N Each
Related Public Use determine the amount of original issue dis- 11/2000 Destroy Prev Issues Upon Rec
count to report on their tax returns. Specifications for Filing Form 8027,
1194 B VOL 2 28535Q Each W:CAR:MP:FP:P Tax Related Public Use Employer's Annual Information Return
Business Taxpayers Information of Tip Income and Allocated Tips,
Publications - Vol 2 Magnetically or
1220 61275P Each
Publication 1194-B Volume 2 is a collection Publication 1239 is a reprint of Rev. Proc.
of approximately 13 Taxpayer Information 98-52 as contained in the I.R. Bulletin
Specifications for Filing Form
Publications. To obtain copies of the publi- 1998-37 dated September 14, 1998. The
1098,1099,5498,and W2-G Magnetically
cations listed on the Table of Contents, visit publication includes copies of Forms 4419,
www.irs.gov. W:CAR:MP:M:T:S Tax Re- or Electronically
4804, 4802, 8508, 8809, and Notice 210 for
lated Public Use Publication 1220 is a reprint of the annually
taxpayers' use. M:I:E:MC:P Tax Related
updated revenue procedure which must be
Public Use
1194 VOL 1 60047L Each used for the preparation of tax year infor-
2001 Destroy Prev Issues Upon Rec mation returns. It also provides the require- 1241 61869R Each
A Selection of IRS Tax Information ments and specifications for magnetic 03/1984 Use/Issue Prev Issue First
Publications media or electronic filing under the Com- If You Notice Suspicious Currency
Volume 1 of a 2 volume set of the IRS' most bined Federal/State Filing Program. Transactions
frequently requested publications. These M:I:E:MC:P Tax Related Public Use
volumes will be issued to libraries, vita sites, This poster will be placed in banks & other
military installations, etc., for reference use financial institutions by field CID agents.
by taxpayers. To obtain copies of the publi- CID is interested in identification of narcot-
cations listed in the Table of Contents, visit ics trafficker who must use banks to launder
www.irs.gov. W:CAR:MP:M:T:S Tax Re- drug revenue. CI:S:RPE General Admin
lated Public Use Public Use
P-10
Publications
1241 (SP) 63934V Each 1264 62351Q Each 1303 63334P Sheet
01/1987 Use/Issue Prev Issue First 09/2000 Destroy Prev Issues Upon Rec 07/2001 Use/Issue Prev Issue First
If You Notice Suspicious Currency Form 941, Employer's Quarterly Federal IRS Volunteer Badge
Transactions (Spanish Version) Tax Return --File Specifications, Badge for volunteers for any of the Tax-
Form 1241 (SP) is distributed to various fi- Processing Criteria and... payer Education programs. 12 badges to a
Publication 1264 contains the requirements 10 1/2 x 8 inch sheet. The badges go into
nancial institutions as a tool to enable their
and conditions that Reporting Agents must a plastic badge holder (GSA
Spanish speaking employees to identify #8455-00-898-9730).
follow to submit Form 941 on magnetic
possible illegal money laundering. W:CAR:SPEC:PPD:E General Admin
tape, effective January 1, 1998 (4th quarter
CI:S:RPE General Admin Public Use 1997). Current Reporting Agents who are Public Use
unable to comply with these specifications
1244 44472W Each
are to contact, for further information, their 1314 63641H Each
06/1999 Destroy Prev Issues Upon Rec local Magnetic Tape Coordinator for Busi- 09/2000 Destroy Prev Issues Upon Rec
Employee's Daily Record of Tips and ness Tax Returns. IS:SD:SP:E:SI Tax Form 940, Employer's Federal
Report of Tips to Employer Related Public Use Unemployment (FUTA) Tax Return--File
Pamphlet designed with pages in the front Specifications, Processing.....
for the employee to keep a daily record of 1273 62977C Each Publication 1314 contains the file specifica-
tips received with report forms in back for 07/1999 Use/Issue Prev Issue First tions, magnetic tape record sequence or-
reporting to his or her employer, total tips Guide To The Internal Revenue Service der, processing criteria, record layouts, and
for Congressional Staff exhibits that Reporting Agents must follow
received for a given period. Form 4070 is
This is a general guidebook which was ori- to submit Form 940 on magnetic tape. Cur-
amd Form 4070-A are the only forms ap- rent Reporting Agents who are unable to
pearing in this Pub. OP:FS:FP:F:M Tax ginally intended for use by the congres-
sional staffs; however, it has been found to comply with these specifications are to
Related Public Use contact the local Magnetic Tape Coordina-
be beneficial to other agencies as well as
the public at large. CL:LA Other Public tor for Business Tax Returns for further in-
1244 (PR) 63181M Each structions. IS:SD:SP:E:SI Tax Related
Use
06/1999 Min Supply For Late Filers Public Use
Employee,s Daily Record and Report of 1274 62992R Each
Tips to Employer (Spanish) 05/2001 Destroy Prev Issues Upon Rec 1315 63680G Each
This publication has pages in front for the Volunteer in Your Community Poster 08/1989 Destroy Prev Issues Upon Rec
employee to keep a daily record of tips re- Poster to promote Volunteer Enhancement Requirements and Instructions for
ceived, with report forms in back to report Program, which encourages existing volun- Reporting Agents who Submit
Employment FTD Payment Information
the tips recieved to employers. This publi- teers to increase their participation in all
cation obsoletes Document 5635 PR. This Taxpayer Education program.
89-48 as contained in IR Bulletin 1989-34
pub. also serves as the sole source of sup- W:CAR:SPEC:PPD:E General Admin
dated August 21, 1989. The procedure out-
ply for Forms 4070A-PR and 4070-PR. Public Use
lines the requirements and conditions for
OP:FS:FP:F:M Tax Related Public Use reporting agents who perform a payroll ser-
1275 62993C Each
vice and who, in connection with this ser-
vice, submit employment Federal Tax
1245 61911C Each Volunteer Enhancement Brochure
Deposit (FTD) payment information on
Brochure used in Volunteer Enhancement
03/2000 Destroy Prev Issues Upon Rec magnetic tape for their clients. Rev. Proc.
Program, highlights some of the Volunteer
Specifications for Filing Form W-4, 89-48 supersedes Rev. Proc. 86-33 as
opportunities in Taxpayer Education. Bro-
Employee's Withholding Allowance contained in IR Bulletin 1986-33 dated Au-
chure contains a TPE Interest Card and gust 18, 1986. Retain one copy for historical
Certificate, on Magnetically or TPEC addresses.
Electronically files and dispose of the balance.
W:CAR:SPEC:PPD:E General Admin T:I:D Tax Related Public Use
Publication 1245 is a reprint of Revenue Public Use
Procedure 98-26 as contained in IR Bulletin 1321 63770L Each
1998-13 dated March 30, 1998. (Forms 1278 63005J Each 11/2001 Destroy Prev Issues Upon Rec
4419, 6466, 6467, and Notice 1027 have 06/2001 Use/Issue Prev Issue First Special Instructions For Bona Fide
been included for taxpayer convenience.) Plastic Bag with Volunteer Public Residents Of Puerto Rico Who Must File
Also in this edition are text corrections Service Message A U.S. Individual Income Tax Return
which were released as Announcement White plastic bag 14 inches wide, 17 inches (Form 1040 or
high, 3 inch expansion with rigid white Publication 1321 provides detailed expla-
98-48 in IR Bulletin 1998-24 dated June 15,
plastic handle silk-screened in multi colors nations (with examples) to help bona fide
1998. These corrections will be incorpo- on both sides with volunteer public service
rated in (Cumulative Bulletin) 1998-1 C.B. residents of Puerto Rico make sure their tax
message. W:CAR:SPEC:PPD:E General benefits are allocated properly when filing
M:I:E:MC:P Tax Related Public Use Admin Public Use their Form 1040 or 1040A. Effective as of
the January 1999 revision, Publication 1321
1246 62117S Each 1281 63327A Each is an On-Demand Program item available
08/2000 Destroy Prev Issues Upon Rec 10/2001 Destroy Prev Issues Upon Rec solely from the Eastern Area Distribution
VITA Recruitment Poster Backup Withholding on Missing and Center (EADC). NOTE: Publication 1321
Pub. 1246 is used by IRS Taxpayer Edu- Incorrect Name /TINs (including also is a component of the new Publication
cation Coordinators to recruit individuals to Instructions for Reading Tape) 3161 (CATNUM 26489T, U.S. Possessions
become Volunteer Income Tax Assistors. Publication 1281 is issued to all banking Tax Forms) contractor mailout.
W:CAR:SPEC:PPD:E Tax Related Public and financial institutions (i.e., stock broker- LM:I:P:B Tax Related Public Use
Use ages, insurance agencies, etc.). It accom-
panies the Martinsburg Computing Center 1332 64210O Each
(MCC) and service center mailouts of CP- 05/1987 Destroy Prev Issues Upon Rec
2100 Important Backup Withholding Notice Press Kit
- Action Required. This provides recipient Pub. 1332 is used by Public Affairs to con-
with instructions on how to fulfill their obli- tain the materials used during meetings
gations under IRC section 3406(A)(1)(B). where the media is present and at executive
S:C:CP:RC:SCC Tax Related Public Use conferences. C:PA:F General Admin
Public Use
P-11
Publications
1345 64382J Each 1362 64530J Each 1407 A 10277V Each
01/2001 Destroy Prev Issues Upon Rec 10/1991 Destroy Prev Issues Upon Rec 1995 Destroy Prev Issues Upon Rec
Handbook for Authorized IRS e-file Tele-Tax Poster Preliminary Proof Release - Business
Providers Publication 1362 is a poster used to publi- Income Tax Forms
This handbook contains information (in- cize the Tele-tax Program. T:TS:M Gen- Early release to the public of these forms
cluding Revenue Procedure 2000-31) of eral Admin Public Use
allows comments from the public to be
use to Electronic Return Originators (EROs) taken into account in coming up with the fi-
already in the IRS e-file program. It is au-
1374 64748R Each
08/1989 Destroy Prev Issues Upon Rec nal version of this publication. Circular E
tomatically mailed to EROs in good stand- Pub. 15 text only pages is the only item in
Requirements and Instructions for
ing with current addresses on file with the Certain Banks and Fiduciaries to Submit this release. T:FP:F:CD Tax Related
Andover Service Center. Parties interested Quarterly Estimated... Public Use
in applying to participate in the IRS e-file Publication 1374 is a reprint of Rev. Proc.
or On-Line Filing programs should request 89-49 as contained (and incorrectly shown 1407 B 10336B Each
Publication 3112, The IRS e-file Application as Rev. Rul. 89-49) in IR Bulletin 1989-34 1995 Destroy Prev Issues Upon Rec
Package, instead of Publication 1345. dated August 21, 1989. Rev. Proc. 89-49 Preliminary Proof Release - Federal
Software developers and large transmitters outlines the requirements and instructions Employment Tax Forms
should see also, Publication 1346. for certain banks and financial institutions, Early release to the public of these forms
W:E:IEF:CMMB Tax Related Public Use acting as fiduciaries with respect to taxable allows comments from the public to be
trusts, who are authorized depositaries for
taken into account in coming up with the fi-
Federal taxes. These institutions now are
nal version of these forms. the following
1345 A 15713E Each required to submit quarterly estimated in-
12/2001 Destroy Prev Issues Upon Rec come tax payment information through the business forms are: W-2, W-2c, W-3, W-3c,
Filing Season Supplement for Federal Tax Deposit (FTD) System on 940, 941, 945, 945-A, 1041 and Sch K-1,
Authorized IRS e-file Providers (TY 2001) magnetic tape. R:R:A:DE Tax Related 1065 and Sch K-1, 1120, 1120-A, 1120S
This supplement contains information of Public Use and Sch K-1, 4626. Comments are due
use to Electronic Return Originators (EROs) back by Oct. 14, 1994. T:FP:F Tax Re-
already in the Tax Year 2001 IRS e-file
1375 64753K Each lated Public Use
program. It is automatically mailed to EROs Revenue Procedure 01-1
in good standing with current addresses on 1407 C 13348X Each
Publication 1375 provides procedures for 06/1991 No Previous Issue
file with the Andover Service Center. This issuing rulings, determination letters, and
publication is not distributed along with Pu- Early Release Proof of Schedule EIC
information letters and for entering into
blication 1345, so Publication 1345A must (Form 1040)
closing agreements on specific issues un-
be ordered separately. Parties interested der the jurisdiction of the Associate Chief Early release to the public of thes new and
in applying to participate in the IRS e-file Counsel (Technical). The material is a re- important schedule allows comments from
or On-Line Filing programs should request print from the first weekly issue of the In- the public to be taken into acount in coming
Publication 3112, the IRS e-file Application ternal Revenue Bulletin.Note: Pages 2,70, up with the final version of the schedule
Package, instead of Publications 1345 and 71, and 72 are blank. CC:PA:T Tax Re- EIC. T:FP:F Tax Form or Instruction
1345A. Software developers and large tra lated Public Use
W:E:IEF:CMMB Tax Related Public Use 1411 A 10219P Each
1376 64754V Each 08/1998 Destroy Prev Issues Upon Rec
02/2002 Destroy Prev Issues Upon Rec Capone Special Agent Recruitment
1346 64403B Each Revenue Procedure 01-2 Poster
08/2001 Destroy Prev Issues Upon Rec Publication 1376 provides revised proce- Used as part of the Special Agent Recruit-
Electronic Return File Specifications and dures for furnishing technical advice to Dis- ment Program. CP:CI:R General Admin
Record Layouts for Individual Tax trict Directors and Chiefs, Appeal Offices
Public Use
by the Associate Chief Counsel (Technical).
Returns (Tax Year 2001)
Taxpayers rights, when such advice has
Publication 1346 outlines the communi- been requested, are also included. This is
1414 10243P Each
cations procedures, transmission formats, a partial reprint of IRB 1, the first weekly 07/1995 Destroy Prev Issues Upon Rec
character sets, validation criteria, and reject issue of the Internal Revenue Bulletin pro- Volunteer Assistor's Reference Binder
codes for filing individual income tax returns duced each year. CC:PA:T Tax Related Publication 1414 is used by Volunteer Tax
electronically via telephone lines to partic- Public Use Assistor's. The binder will be used to hold
ipating Internal Revenue service centers. Publication 678 or 1155. Currently there
This publication refers to Document 7475 1380 64774N Each are two sizes of Publication 1414. A larger
as a reference item that can be obtained 03/1999 Destroy Prev Rev. Immediately 3" binder and a smaller 2 1/2". If someone
from IRS Area Distribution Centers. User Fees Reprint of Rev. Proc. 99-8 orders Publication 1155 they should be
W:E:IEF:TPB Tax Related Public Use Publication 1380 is a reprint of which user given a larger 3" binder. If someone orders
fees are established for request to the ser-
Publication 678 they should be given a
1355 64449Z Each vice for rulings, opinion letters, determi-
smaller 2 1/2" binder. The 3" binder is be-
12/1988 Destroy Prev Issues Upon Rec nation letters, and similar requests as
required by the Revenue Act of 1987. ing phased out due to the reduced size of
Requirements & Conditions for
OP:E:EO:P:2 Tax Related Public Use Pubs 678 and 1155. Pub 1414 is a 2-1/2"
Reproduction, Private Design and
binder. T:T:Q:V Tax Related Public Use
Printing of Substitute Forms 1040-ES
1407 10200Y Each
88-55 as contained in IR Bulletin 1988-50 1428 10404S Each
Federal Tax Forms Advance Proof
dated 12-12-88. It contains the require- Copies 01/1992 Destroy Prev Issues Upon Rec
ments regarding the reproduction, private Advance release of proofs for use by Com- Cash Payment over $10,000 Received for
design, and printing of substitute Forms missioner in briefing of news media. In- Goods or Services
1040-ES, Estimated Tax for Individuals. cludes Forms 1040, 1040A, 1040EZ, This poster is to inform individuals, trades
The publication also states the require- Schedules A & B, C-EZ, D, E, EIC, F, H, and businesses that any cash payments
ments for the acceptance of computer-gen- R, SE (Form 1040), 2441, 5329, 8839, 1997
erated Forms 1040-ES. R:R:A:DE Tax over $10,000 must be reported to the IRS.
Tax table, Tax Rate Schedule, and EIC
Related Public Use Table. T:FP:F Tax Related Public Use CI:S:RPE Tax Related Public Use
P-12
Publications
1429 10413D Each 1450 10665H Each 1474 10821H Each
2001 Destroy Prev Issues Upon Rec 04/2001 Destroy Prev Issues Upon Rec 11/2001 Destroy Prev Issues Upon Rec
Form W-4 (Vita Blowup) Instructions on Requesting A Certificate Technical Specifications Guide For
Pub. 1429 is used as a training aid for the of Release of Federal Tax Lien Reporting Agent Authorization For
VITA/TCE tax assistance training. This pu- Publication 1450 is issued (1) whenever a Magnetic Tape/Electronic Filers
blication is a poster size blowup of Form Letter 3172(DO) is mailed to the taxpayer; Publication 1474 is a reprint (with modifica-
or (2) in response to either a taxpayer tions) of Revenue Procedure 89-18 as con-
W-4. W:CAR:SPEC:PPD:E Tax Related
walk-in or call-in request to an IRS Area tained in IR Bulletin 1989-9 dated 2/27/89.
Public Use
Office to have the lien released. The Procedure provides instructions for
S:C:CP:FP:TI Tax Related Public Use preparing and submitting Form 8655 which
1431 10423Z Pad
10/2000 Destroy Prev Issues Upon Rec allows taxpayers to designate reporting
1457 63854M Each agents to (1) file certain employment tax
Telephone Assistance 07/1999 Special Handling/See Remarks
This item is a business card advertizing returns on magnetic tape and (2) submit
Actuarial Values Book Aleph
toll-numbers for recorded tax and refund Federal tax deposits (FTDs) on magnetic
Publication 1457 primarily is used by finan-
information, on-line help with tax and notice tape for certain employment tax returns.
cial planners, attorneys, and certified public
accountants (CPAs). The book contains S:CAS:AM:PP Tax Related Public Use
inquiries, referral to problem resolution, and
forms/publications ordering. Three free pu- actuarial tables used to compute values of
annuity, life estate, and remainder interests
1477 10851V Each
blications are listed, Pubs. 17, 596, and 12/1989 No Previous Issue
910. Pub 1431 is shrink-wrapped in pack- for income, estate, and gift tax purposes,
The IRS Possibility
ages of 50. It is listed as pads to ensure the including valuation of pooled income fund
remainder interests. T:EP:RA:A1 & This is a full-color brochure that is intended
software processes the requests correctly. to be used by executives in IRS field offices.
A2 Tax Related Public Use
Please order the number of packages/pads The brochure is a part of The Campus Ex-
that are needed. 1458 10719U Each ecutive Program which allows IRS execu-
W:CAR:SPEC:PPD:E General Admin 07/1999 Special Handling/See Remarks tives on the local level to meet with college
Public Use Actuarial Values Book Beth and university executives. The brochure is
Publication 1458 primarily is used by finan- in tri-fold format and includes an opening
1436 10459B Each cial planners, attorneys, and certified public letter directed to university executives and
11/2001 Destroy Prev Issues Upon Rec accountants (CPAs) doing trusts or estate deans. M:S:P:R General Admin Public
Test Package for Electronic Filing of and gift taxes. The book contains actuarial Use
Individual Income Tax Returns (Tax Year tables for computing values of annuity, life
2001) estate, and unitrust remainder interests for 1479 10945S Each
Publication 1436 contains a group of sce- income, estate and gift tax purposes. This 11/1989 No Previous Issue
narios and instructions for preparing test status notice is reissued because Table Z Poster: Alien Visa Poster
material for Electronic Filing of Individual within the (7-1999) edition is incorrect. A State Department has agreed to place
Income Tax Returns. It (testing) is a pre- new Notice 1261 (CATNUM 29753Y), which posters in Visa areas overseas to alert al-
requisite to participate in the 01/2002 Elec- is available via the IRS website iens to tax obligation in the U.S. IN:B Tax
(www.irs.gov), states how users can obtain Related Public Use
tronic Filing Program for the Tax Year
the correct factors for a specific interest rate
(2001). W:E:IEF:TPB Tax Related Public under Table Z. (NOTE: A copy of Notice 12 1488 11920H Each
Use T:EP:RA:A1 & A2 Tax Related Public Use 02/1991 Use/Issue Prev Issue First
Favorable Notification Letter
1437 10466Q Each
This publication explains the program to the
12/2001 Destroy Prev Issues Upon Rec 1459 10720V Each public and describes their responsibilities
Procedures for Electronic and Magnetic 07/1999 Special Handling/See Remarks under the program. (The publication will be
Media Filing of U.S. Income Tax Returns, Actuarial Values Book Gimel sent along with letters 2023 or 2026, favor-
for Estates and Trust, Form 1041 Tax Publication 1459 primarily is used by finan- able notification Letter). CP:E:EP:FC Tax
Year 20 cial planners, attorneys, and certified public Related Public Use
Publication 1437 contains the procedures accountants (CPAs) doing trusts or estate
which give the specifications for filing Form and gift taxes. The book is comprised of 1494 11439T Each
1041 for Tax Year 2001, U.S. Income Tax tables used to value gifts of depreciable 01/2002 Special Handling/See Remarks
Returns, via electronic or magnetic media. property for income tax purposes only. Table for Figuring Amount Exempt from
These procedures should be adhered to by T:EP:RA:A1 & A2 Tax Related Public Use Levy on Wages, Salary, and Other
software developers, transmitters and es- Income---Forms 668-W(c) and
tates and trusts. W:E:DEF:DFB Tax Re- 668-W(c)(DO)
1469 64314H Each
Publication 1494 is used to figure the
lated Public Use 05/2000 Destroy Prev Issues Upon Rec
amount of an individual's income that is ex-
Working To Put Service First (Folder)
1438 10467B Each Publication 1469 is a double pocket folder empt from a levy. It is mailed with Notice
12/2001 Destroy Prev Issues Upon Rec which can be used during Consumers Week of Levy Forms 668-W(c) and 668-W(c)(DO)
File Specifications, Validation Criteria, and at conventions to hand out materials to to employers or other third parties respon-
Record Layouts for Electronic and taxpayers. CL:C:MT General Admin Pub- sible for disbursing income to the delinquent
Magnetic Media...F 1041 TY 2001 lic Use taxpayer(s). S:C:CP:FP Tax Related
Publication 1438 outlines the communi- Public Use
cation procedures, transmission format, va- 1469 (SP) 21800K Each
lidation criteria and record layouts for filing
Working To Put Service First (Spanish 12/2001 Destroy Prev Issues Upon Rec
Form 1041 electronically, via magnetic me- Earned Income Credit Poster
Folder)
dia or telephone lines to Philadelphis Ser- This publication is used by Districts, Service
Publication 1469sp is the spanish version
vice Center. The procedures should be Centers, Regions and libraries as an edu-
of the Pub.1469, a pocket folder which can
adhered to by software developers and be used during Consumers Week and at cational and promotional awareness tool for
transmitters. W:E:DEF:DFB Tax Related conventions to hand ou materials to tax- the availablilty of an earned income credit
Public Use payers. CL:C:MT General Admin Public for qualifying taxpayers. CL:C:MT Gen-
Use eral Admin Public Use
P-13
Publications
1495 (SP) 14520H Each 1524 12672Q Each 1549 12780R Each
Earned Income Tax Credit Poster Procedures and Specifications for the IRS Historical Study - San Francisco
(Spanish) 1065 e-file Program Publication 1549 is the second of a series
Publication 1495SP is used by districts, Publication 1524 contains procedures and of historical studies of interest and use to
service centers, and regional offices as an specifications for electronically filing Form the IRS, the Treasury Department, and the
educational and promotional awareness 1065, U.S. Return of Partnership Income general public. The publication will provide
tool for the Earned Income Credit refund to for Tax Year 2001. These procedures and historical background information to be
qualifying taxpayers. CL:C:MT General specifications should be adhered to by used in planning, decision-making, re-
Admin Public Use software developers, transmitters and part- search, public relations, etc. This issue
nerships. W:E:DEF:DFB Tax Related presents the history of the Sanfrancisco
1502 12330H Each District, 1862-1990. The first in the series is
Publication 1523 (Cat. No. 12376F)
Depositing Taxes HR:F Other Public Use
Publication 1502 is designed to assist tax-
1525 12660Y Each
payers in depositing employment, excise, 1565 13095T Each
and certain income taxes through the Fed- Validation Criteria and Record Layouts
eral Tax Deposit (FTD) System via use of for the 1065 e-file Program
Looking out for #2 - Defined Contribution
the FTD coupon Form 8109. The publica- Publication 1525 outlines validation criteria
Plan - A Married Couples Guide to
tion replaces use of Notice 757, Information and record layouts for filing Form 1065
Understanding Your ...
About Depositing Taxes with the Revised electronically. These procedures should be
This booklet presents the general public
FTD Coupon (catnum 63082W), which was adhered to by software developers, trans-
with a plain English explanation of the law
declared obsolete via the status notice mitters and partnerships. relating to spousal benefits from pension
dated 12/01/89. Publication 1502 will be W:E:DEF:DFB Tax Related Public Use plans. This booklet is a Married couples
included with the mailouts of CP Notices guide to understanding your benefit
575, 576, 577, and 578. S:CAS:B:R Tax 1541 12676I Each
choices, at retirement from a Defined Con-
Related Public Use 02/1991 No Previous Issue
tribution Plan. CP:E:EP Tax Related
Taxes in U.S. History - School Resource
Public Use
1510 12476G Each Package
02/2001 Destroy Prev Rev. Immediately Publication 1541 is a teacher's kit. This kit 1566 13096E Each
Federal Tax Deposit (FTD) Checklist for is to be used in 8th grade U.S. History 12/1991 Destroy Prev Issues Upon Rec
Tellers and Taxpayers classes to teach students the history of Looking out for #2 from a Defined
Publication 1510 is a ready-reference job taxes. Pub. 1541 is part of the Taxpayer Benefit Plan - A Married Couples Guide
aid used at authorized financial institutions. Education Program "Understanding Taxes". to Understanding Your ...
The checklist is designed to minimize errors This kit contains 3 identical teacher's This booklet presents the general public
generated by bank tellers when applying guides, 3 identical posters and 2 different with a plain English explanation of the law
Federal tax payments to the taxpayer's VHS tapes. T:C:A:E:E General Admin relating to spousal benefits from pension
BMF (Business Master File) account. Public Use plans. This booklet is a Married couples
S:CAS:V:R Tax Related Public Use
guide to understanding your benfit choices,
1542 12684I Each at retirement from a Defined Benefit Plan.
1516 12342Z Each
09/1994 Destroy Prev Issues Upon Rec OP:E:EP:A:1 Tax Related Public Use
Per Diem Rates (For Travel Within the
Specifications for Filing Forms 8596,
Information Returns for Federal
Continental United States) 1577 13370B Each
This publication will provide employers with 06/1999 Destroy Prev Issues Upon Rec
Contracts on Magnetic Tape,...
a fixed schedule of current per diem rates Applying for Educational Financial Aid?
for employee travel within the continental Publication 1577 is a financial aid flyer
94-56 as contained in IR Bulletin 1994-36
United States. The rates are released late which is sent to high schools and colleges.
dated September 6, 1994. IS:N:M:P:I Tax
by GSA and cannot be printed in the ap- This item is part the taxpayer information
Related Public Use
propriate publications. program to alert students of the need for tax
1518 12350Z Each W:CAR:MP:FP:P Tax Related Public Use records and replacement of missing records
06/2001 Destroy Prev Rev. Immediately when applying for financial aid.
2001 & 2002 Tax Calendar for Small CL:C:MT Tax Related Public Use
Businesses 1544 12696A Each
This 12-month calendar is filled with helpful 02/2002 Destroy Prev Issues Upon Rec 1586 13597U Each
hints, general tax information and a listing Reporting Cash Payments of Over 07/1999 Destroy Prev Issues Upon Rec
of the most common tax filing dates. Each $10,000 (Received in a Trade or Reasonable Cause Regulations and
month highlights a new tax tip to help small Requirements for Missing and Incorrect
Business)
businesses for the tax filing season during Name/TINs
This publication explains why, when, and
the year. Information on electronic filing Publication 1586 is mailed by service cen-
where to report cash payments over
and tax incentive programs, a list of popular ters and Martinsburg Computing Center
$10,000 W:CAR:MP:FP:P Tax Related
business publications and forms, as well as (MCC) to recipients of Notice 963(CG). The
Public Use
new ways IRS offers assistance are also publication includes important information
included. S:T Tax Related Public Use 1544 (SP) 24236K Each on the solicitation requirements for infor-
04/2002 Destroy Prev Issues Upon Rec mation returns filed with either a missing or
1522 12374J Each Informe de Pagos en Efectivo en Exceso
incorrect Taxpayer Identification Number
07/1990 No Previous Issue (TIN). Please note that the copy posted on
de $ 10,000 (Recibidos en una
IRS Forms 1099 Information Return http://publish.no.irs.gov doesn't have the
Ocupacion o Negocio)
Reporting Project CFR portion. To obtain a copy of Publica-
This pub. explains why, when and where to
Document to be distributed to state, county, tion 1586 with the CFR, please order a hard
report cash payments over $10,000.
and local governments to share Forms 1099 copy from the Distribution Centers (1-800-
information. CP:EX:ST General Admin (Spanish) W:CAR:MP:FP:P Tax Form or 829-2437). OP:EX:ST:PC Tax Related
Public Use Instruction Public Use
P-14
Publications
1597 13651X Each 1643 14128N Each 1666 14551G Each
TSM Project Summaries Connectivity A Married couple's guide to History of the Memphis Service Center
ISD:P:E:C Internal Use Understanding your benefit choices at Publication 1666 is a series of historical
retirement studies of interest to the IRS, the Treasury
1600 13670E Each This poster is to inform married couples Department, and the general public. This
01/2002 Destroy Prev Issues Upon Rec about two pamphlets, LOOKING OUT FOR issue presents the history of the Memphis
Disaster Losses - The IRS Can Help #2 --A Married Couples Guide to Under- Service Center. HR:F Other Public Use
This brochure is issued by Public Affairs standing Your Benefit Choices at Retire-
Officers and other IRS personnel to individ- ment. The Publications is 1565 and 1566
ual taxpayers and businesses at diaster (12-91). CP:E:EP Tax Related Public Use 1677 14626W Each
sites. It is also orderable from the area dis- 08/1992 No Previous Issue
tribution centers by diaster victims. Taxes and You (Poster)
M:C:DP General Admin Public Use 1647 14176X Each
10/1993 Min Supply For Late Filers Publication 1677 is used by those teaching
1600 (SP) 14884E Each Taxes and You Instructor's Resource Kit Post-Secondary Understanding Taxes
09/1998 Destroy Prev Issues Upon Rec Item used by junior colleges and their classes. It is included in Publication 1647,
Disaster Losses - The IRS Can Help equivalents. This kit includes A binder, VHS which is the Post-Secondary Understanding
(Spanish) tape, 2 diskettes and three work books. Taxes Kit, and is also available through
This brochure is issued by Public Affairs OP:C:A:E:E Tax Related Public Use district Taxpayer Education coordinators.
Officers and other IRS personnel to individ- T:T:C:V General Admin Public Use
ual taxpayers and businesses at diaster 1647 SUPP 10564V Each
sites. It is also orderable from the area dis- 01/2001 Destroy Prev Issues Upon Rec 1679 14701C Each
tribution centers by diaster victims. Taxes and You Resource Kit (Supp) 10/2001 Destroy Prev Issues Upon Rec
M:C:DP General Admin Public Use Taxes and You was developed by the A Guide to Backup Withholding for
Agency for Instructional Technology and Missing and Incorrect Name/TINs
1614 13724R Each John Pisciotta of Baylor University under Publication 1679 is issued to all banking
2001 Destroy Prev Issues Upon Rec the direction of the National Council on and financial institutions (i.e., stock broker-
1040 Forms and Instructions Economic Education. For more information ages, insurance agencies, etc.). It accom-
This publication contains large-print copies about the components and distribution of
panies the Martinsburg Computing
of Form 1040, Schedules A&B, D, E, EIC, the Taxes and You series, contact your lo-
Center(MCC) and service center mailouts
R, and instructions. You can use the form cal IRS Taxpayer Education Coordinator.
W:CAR:SPEC:PPD:E Tax Related Public of CP-2100A Important Backup Withholding
and schedules as worksheets in figuring Notice - Action Required. It provides the
your tax. Please do not file these large-print Use
recipient with instructions on how to fulfill
forms. When you are ready to file, copy the
information from these forms onto the re-
1660 14376Z Each their obligations under IRC section
05/2000 Destroy Prev Issues Upon Rec 3406(a)(1)(B). This new publication is sim-
gular-size forms. OP:FS:FP:F:I Tax Form
Collection Appeal Rights plified to insure that small volume payers
or Instruction Publication 1660 (bond paper version) is understand procedures.
used to advises taxpayers of their appeal S:C:CP:RC:SCC Tax Related Public Use
1615 13725C Each
rights concerning the Collection Due Proc-
ess & Collection Appeal Program. It further
1040A Forms and Instructions
This publication contains large-print copies
explains the collection issues that can be 1684 14755A Each
appealed and how to appeal them. This 07/1992 No Previous Issue
of the Form 1040A, Schedules 1, 3, EIC,
includes actions covering federal tax lien, Forms Design Guidelines and Standards
and instructions. You can use the form and
notice of levy, seizure of property and in- For Tax Forms Originators
schedules as worksheets in figuring your stallment agreements. AP:G:O Tax Re-
tax. But, please do not file these large-print Publication 1684 is a reference guide for
lated Public Use potential designers of new or revised forms
forms. When you are ready to file, copy the
information from these form onto the regu- 1660 NP 33446U Each to be used on I.R.S. imaging and data cap-
lar-size forms. OP:FS:FP:F:S Tax Form 05/2000 Destroy Prev Issues Upon Rec ture systems. R:R:F Tax Related Public
or Instruction Collection Appeal Rights (Newsprint) Use
Publication 1660 NP (newprint) is used by
1620 13769E Each the IRS Campuses and/or ACS Call Sites 1693 15060W Each
02/2001 Destroy Prev Issues Upon Rec with the distribution of Form 1058 and Letter 03/2002 Special Handling/See Remarks
Earned Income Tax Credit (Folder) 11. The receiving taxpayers will used the SSA / IRS Reporter
Publication 1620 is a multi-use folder, used product for advise of their appeal rights This is a joint newsletter that is produced
to promote Earned Income Credit materials. concerning the Collection Due Process & by the Commissioners of both the IRS and
It is used by IRS field offices and outside Collection Appeal Program. It further ex- the Social Security Administration. It serves
project participants. Revised folder is to be plains the collection issues that can be apas a tool for the two Commissioners and
used as a promotional item with new logo pealed and how to appeal them. This their agencies to communicate current is-
and new look. New folder will not supersede includes actions covering federal tax lien, sues and concerns to a specific audience
old version, but to be used and issue. notice of levy, seizure of property and in- of employers. Disposition instructions -
CL:C:MT Tax Related Public Use stallment agreements. AP:G:O Tax Re- Maintain a minimum supply of the previous
lated Public Use revision for late requestors. This item is
1635 14332X Each
distributed on the IMDDS Program using
File Number 486, Cat. No. 01618W. For
Understanding Your EIN 04/1992 No Previous Issue
This publication is designed to educate the more information, see Chapter 5 in-
Taxes in U.S. History (Poster)
public about the Employer Identification This 11 X 14" poster is used to publicize structions in Document 7130.
Number (EIN). It explains what an EIN is, and promote the 8th Grade Understanding S:COMP Tax Related Public Use
how to know if you need one for your busi- Taxes Program at educational conventions,
ness and provides application criteria. conferences and schools. T:T:Q:V Tax
T:S:P:M Tax Related Public Use Related Public Use
P-15
Publications
1715 15278E Each 1759 (SP) 18279T Each 1770 (SP) 24529Y Each
It's Never Too Late! Advance Earned Income Credit Poster Plastic Bag: Working To Put Service
Publication 1715 is used by various IRS (Spanish) First (Spanish)
functions (C:PA, EX and CO). It is distrib- AEIC Poster-Spanish; Unlimited quantities Item use to promote service message, in
- ordered thru Taxpayer Education Coordi- spanish (plastic bag). CL:C:MT Tax Re-
uted to individuals to encourage those who
lated Public Use
have not filed a Federal tax return for years nators (TPEC) and Public Affairs Officers
to get back into the tax system. This publi- (PAO). The 8 1/2" x 11" poster briefly ex- 1771 20054Q Each
cation is part of the Non-filer Program. plains the advance earned income credit in 03/2002 Destroy Prev Issues Upon Rec
T:C:C Tax Related Public Use Spanish. CL:C:MT Other Public Use Charitable Contributions-Substantiation
and Disclosure Requirements
1715 (SP) 15855L Each 1762 18575E Each This product is used to inform the taxpayer
07/1993 No Previous Issue 12/2000 Destroy Prev Issues Upon Rec about the new provisions in the law.
It's Never Too Late! (Spanish Version) Advance Earned Income Tax Credit T:CL Tax Related Public Use
Publication 1715 (SP) is the Spanish ver- Stuffer
sion of Pub. 1715, It's Never Too Late! This AEIC Stuffer; Unlimited quantities - ordered 1778 20080M Each
brochure is used by Public Affairs Officers thru Taxpayer Education Coordinators 03/2002 Destroy Prev Issues Upon Rec
(TPEC) and Public Affairs Officers (PAO). IRS e-file Pocket Folder
to distribute to to the Spanish speaking po-
The 3" x 7" publication is designed to be This folder will hold publicity materials for
pulation. The brochure is about the non-filer both external and internal consumption.
program. This publication is printed on 70 used as a paycheck stuffer. It explains how
W:C:CARE Internal Use
lb., 50% Laid Antique Book in PMS 322 employees receive the advance earned in-
(Blue-Green) ink. T:C:C Tax Related come credit, and references help available. 1779 16134L Each
Public Use Quantity limit for taxpayer orders is 2. Em- 12/1999 Destroy Prev Issues Upon Rec
ployer order quantity limit is 10,000. Un- Employee Independent Contractor
1742 15875D Each limited quantities to federal payroll offices Brochure
01/1994 No Previous Issue and state agencies. CL:C:MT Other Pub- Publicity material for compliance 2000 initi-
Employment Tax Training for Federal lic Use ative. S:C:CP:RC:ET Internal Use
Agencies, Student Text
This item is for use by students in the Em- 1762 (SP) 18551U Each 1783 20216E Each
ployment Tax Training Guide for Federal
Advance Earned Income Tax Credit New Millennium-Become a Partener with
Agencies Program. the IRS Lockboxes
The product's initial distribution includes Stuffer (Spanish)
AEIC Stuffer Spanish; Unlimited quantities This publication is designed to inform tax-
Publications 1743 and 1744; however, this payers about various improvements in the
is available from the Area Distribution Cen- - ordered thru Taxpayer Ed. Coordinators
way IRS collects tax payments and proc-
ters as a separate item. T:T:C:V Other (TPEC) and Public Affairs Officers (PAO). esses individual and business returns. One
Public Use The 3" x 7" publication is designed to be of the most significant changes is the use
used as a paycheck stuffer. It explains how of vouchers to speed the processing of tax
1743 15877Z Each employees receive the advance earned in- payments at payment processing sites also
01/1994 No Previous Issue come credit, and references help available. known as "Lockboxes." Information about
Employment Tax Training Guide for Quantity limit taxpayer (public) orders is 2, the filing of Forms 940, 940EZ, 941, 942
Federal Agencies Instructor's Guide for employer orders is 3,000. Unlimited and 943 and how they are changed and
This item is the instructor guide for a course quantities for federal payroll offices and improved is also included.
that teaches Federal Agencies the proper state agencies. CL:C:MT Other Public W:CAS:SP:IMFR Tax Related Public Use
methods for paying employment-related Use
taxes and filing associated returns. The in- 1796 CD ROM 20497L Each
itial distribution of this item included Publi-
1769 20052U Each
05/2000 Destroy Prev Issues Upon Rec 01/2002 Special Handling/See Remarks
cations 1742 and 1744; however, it is also 2001.2 IRS Federal Tax Products
The Internal Revenue Service - Working
available seperately in the Area Distribution CD-ROM
to put service first (Bookmark) Publication 1796 is a CD-ROM containing
Centers. T:T:C:V Other Public Use
Publication 1769 is a bookmark whick is approximately 3300 tax forms and in-
1744 15878K Each part of the Taxpayer Information and Com- structions beginning with products from
01/1994 No Previous Issue munications Publicity campaign. 1997. The files for the tax products are in
Federal Tax Training for Federal CL:C:MT Tax Related Public Use the Adobe Portable Document Format
Agencies (Promotional Brochure) (PDF). Adobe Acrobat (for viewing,printing,
This item is the Promotional Brouchure for
1769 (SP) 24530Z Each fill-in and saving files on the CD. This item
07/2000 Destroy Prev Issues Upon Rec is distributed using the IMDDS program,
the Employment Tax Training Program. It's
Working to Put Service First Bookmark File 401, Catalog Number 01099V. See
initial distribution is with Publications 1742 Document 7130 Chapter 5 for more in-
(Spanish)
and 1743, however, it is available sepa- structions. This product is also sold to the
Publication 1769SP is a bookmark used to
rately in the Area Distribution Centers. public through the NTIS and GPO Govern-
promote Taxpayer information and commu-
T:T:C:V Other Public Use ment sales programs.
nications services in spanish.
CL:C:MT Other Public Use W:CAR:MP:M:T:M Tax Related Public
1759 18278I Each Use
1770 20053F Each
Advance Earned Income Tax Credit
1798 20577U Each
Poster 06/1994 No Previous Issue
Plastic Bag for: Working To Put Service Retiring Q's & A's
Publication 1759 is poster to advertise that First
tax payers may qualify for advance earned Publication will be used by Public Affairs
Publication 1700 is a plastic bag that is part Officers and other IRS personnel and other
income credit. CL:C:MT Other Public Use of a series of products titled IRS WORKING Federal and civilian agencies for disburse-
TO PUT SERVICE FIRST. CL:C:MT In- ment to retired taxpayers. W:C Other
ternal Use Public Use
P-16
Publications
1803 20649D Each 1844 12590L Each 1857 21601T Each
08/2000 Destroy Prev Issues Upon Rec 05/2000 Destroy Prev Rev. Immediately 02/2002 Destroy Prev Issues Upon Rec
Filing Federal and State Taxes Together Advance Earned Income Tax Credit Alternate Ways of Filing Your Taxes
(Brochure) Employer Brochure Brochure
Publication 1803, is a marketing brochure Publication 1844 is brochure for the em- The IRS e-file brochure, Alternate Ways of
which will be used to encourage Tax Prac- ployers to inform them about the Advance Filing Your Taxes, describes the benefit of
titioners to offer e-file of both Federal and Earned Income Tax Credit Program. electronic filing as well as the filing options
State tax returns at one time. CL:C:MT Internal Use available. W:C:CAR Other Public Use
W:E:DEF:CMMB Tax Related Public Use
1849 21398F Each 1860 21696M Each
1819 20823Z Each Job Application Package Folder e-file Poster - Refunds (17 x 22)
06/1994 No Previous Issue This is a job application folder for the Re- Publication 1860 is included in the Market-
DIVORCE An IRS Perspective venue Agent Competitive Announcement. ing Tool Kit for New Appicants to the IRS
Publication 1819 explains some of the tax The folder contains Doc. 9402, Pub. 1180, e-file Program (Pub. 3005). Authorized IRS
consequences of a divorce and recom- 9x12" envelope addressed to OPM Staffing e-fie providers will use this poster for mar-
mends actions you may need to take if you Service Center. An initial distribution was keting their services. This product will also
are obtaining a divorce. This pamphlet is made to appropriate offices, recruiters, per- be available to order from the ADCs.
printed on 90 pound index paper. sonnel offices, etc. SS:P:CEU General W:E:IEF:CMMB Tax Related Public Use
C:TA Tax Related Public Use Admin Public Use
1822 20974R Each 1849 A 30777S Each 1866 B 25450A Each

Business Master Plan Strategic Extract Careers at the IRS - Pocket Folder/Only 1997 IRS Customer Satisfaction Survey:
The Business Master Plan Strategic Extract Publication 1849-A Careers at the IRS Final Report
is a scaled down version of Document (Cat# 30777S) Pocket Folder can be order This item is used to measure the quality of
IRS service and to implement continuous
9255. The Extract covers only the main ed without the inserts that come in the
improvement to the customer.
points that were introduced in Document {ublication 1849. M:S:P:R Internal Use
M:SP Other Public Use This product
9255. M:S:P General Admin Public Use
1853 21523G Each public
1825 21016M Each 08/2001 Destroy Prev Rev. Immediately
1872 22209J Each
11/1994 No Previous Issue Business Talk
Progress Towards Reinventing The IRS Publication 1853 is an informational bro-
Tips on Tips - A guide to Tip Income
(Booklet) chure for the small business and self-em-
Reporting for Employees in the Food
Publication 1825 defines the IRS's new Bu- ployed community. It contains programs and Beverage Industry
siness Vision-a better way of delivering and information available from IRS and Publication 1872 informs, educates and
service, influencing compliance and admin- other sources. S:T General Admin Public promotes tip income reporting compliance
istering the tax system in the year 2001. Use with the tax laws. Used as an employer
This booklet is a follow-up report to Publi- hand out and IRS outreach initiative for
cation 1740, A Plan for Reinventing The 1854 21563Q Each
conventions, seminars and workshops.
IRS, Catalog Number 15847L. The text of 09/2001 Destroy Prev Rev. Immediately
S:T Other Public Use
this publication is printed on 80 pound Off- How to prepare a Collection Information
set Book and the cover is 65 pound Matte Statement (Form 433-A) 1872 (SP) 22211V Each
Coated Cover. ME:BT Other Public Use Publication 1854 provides instructions to 01/2000 Use/Issue Prev Issue First
wage earners and self-employed individuals Employee Tip Income Reporting Qs &
on how to prepare a Form 433-A (CATNUM As (Spanish Version)
1825 A 21017X Each 20312N), Collection Information Statement Taxpayer information Publication to inform
11/1994 No Previous Issue for Wage Earners and Self-Employed Indi- educate and promote tip income reporting
Progress Towards Reinventing The IRS viduals. S:C:CP:FP:CRA Tax Related complliance with the tax laws, used as an
Publication 1825 A is a slimjim pamphlet Public Use employer handout; IRS outreach initiative
version of Publication 1825, Catalog Num- for conventions, seminars and workshops.
ber 21016M. The pamphlet provides a brief 1854 (SP) 22415P Each S:T Tax Related Public Use
summary of the IRS's new Business Vision. 10/1999 Destroy Prev Issues Upon Rec
ME:BT Other Public Use How to Prepare a Collection Information 1872
Statement MANDARIN 22210K Each
1828 21096G Each Instructions in spanish regarding allowable 12/1996 No Previous Issue
09/1994 No Previous Issue expenses. S:C:CP:FP:E Tax Related Employee Tip Income Reporting Q&A
Tax Guide for Churches and Other Public Use (Mandarin Version)
Religious Organizations Taxpayer information product to inform, ed-
Publication 1828 Tax guide for churches 1855 21595A Each ucate and promote tip income reporting
and other religious organizations to help 01/2000 Destroy Prev Issues Upon Rec compliance with the tax laws. S:T Tax
them in tax guidelines on during taxes. Technical Specifications Guide for the Related Public Use
OP:E:EO:P2 Tax Related Public Use Electronic Filing of Form 941 Employer's
Quarterly Tax Return 1875 22212G Each
1830 21108N Each Publication 1855 provides the technical file 05/1999 Use/Issue Prev Issue First
12/2001 Destroy Prev Issues Upon Rec specifications for the 941 e-file Program. Employer/Tip Income Reporting
Earned Income Tax Credit (Sell-In Sheet) This publication also includes guidance for Publication 1872 is a taxpayer information
Promotional material for Earned Income participation in the program, and application product to inform, educate and promote tip
Tax Credit Campaign CL:C:MT General instructions. OP:ETA:D:D Tax Related income reporting compliance with the tax
Admin Public Use Public Use laws. S:T Other Public Use
P-17
Publications
1883 22363Y Each 1918 22524B Each 1979 22962T Each
Volunteer Leadership Enhancement - CRIMINAL INVESTIGATION (Media Kit On-line filing computer tax filing stickers
Participant's Workbook Folder with 5 stair-step inserts) Computer tax filing stickers will be used in
Used to enhance management abilities of Publication 1918 is a kit folder used by Cri- a test for on-line filing Items used as pro-
volunteers who manage other volunteers. minal Investigation (CI) Public Information motional material for on-line filing. Sent to
T:T:Q:V Tax Related Public Use Officers (PIOs) when they contact/visit vari- one district and originator. T:ETA:M Tax
ous media outlets. NOTE: The originator Related Public Use
1884 22364J Each advises that Publication 1918 can be used
09/1996 No Previous Issue as education material by other Service 2010 23884Q Each
Volunteer Leadership Enhancement - functions. This status notice is reissued to 08/1998 Destroy Prev Issues Upon Rec
Instructor Guide update the status notice files. Do You Owe Tax?
Used to enhance management abilities of CI:CE General Admin Public Use Form is used to give taxpayers information
volunteers who manage other volunteers. about owing their tax and how to pay. Pre-
Pub 2117 cat. no. 24435B is to be sent 1969 23261L Each viously issued as Pub. SWR E-46
along with each Pub 1884 ordered Origina- 11/1996 Destroy Prev Issues Upon Rec CP:EX:Q General Admin Public Use
tor approval is required before distribution To Report Tax Crimes Hotline Poster
to the public. T:T:Q:V Tax Related Public This poster is used by the Informant Call 2011 23886M Each
Use Center at the Atlanta Service Center to in- 05/1997 Destroy Prev Issues Upon Rec
form the general public of the hotline num- How the Restaurant & Employees
1911 22484C Each ber to call when reporting suspected tax Compute the Tip Rates
01/1996 No Previous Issue fraud and financial crimes. This product Title - How the Restaurant and Employees
Instructions for Preparing and was converted to the National Numbering Compute the Tip Rate This is an informa-
Submitting Form 8655, Reporting Agent System. Revisions prior to 11/96 were tional publication developed for use nation-
Authorization for... identified as RC SE PUB 199 (12/93). wide. CP:EX Tax Related Public Use
Publication 1911 is a reprint of Revenue CP:CI:SER General Admin Public Use
Procedure 96-17 as contained in I.R. Bulle- 2017 23892Q Each
tin 1996-4 dated 01/22/96. It supersedes 1971 22876G Each 07/1997 No Previous Issue
Rev. Proc. 89-18, 1989-1 C.B. 828. Wher- 01/2000 Destroy Prev Issues Upon Rec Tips to Shorten Your Audit-Information
eas Publication 1911 provides requirements E-File Stuffer Guide
for preparing and submitting Form 8655, the This item is used mainly by Electronic Filing Information guide needed to help prepare
soon forthcoming revision of Publication Coordinators and Taxpayer Education co- the taxpayer for the initial interview with tax
1474 (CATNUM 10821H) will contain the ordinators to distribute to the public for in- auditors. Form outlines items required to
separately issued technical specifications formation on how you can file your taxes at complete the examination. Previously is-
guide for authorized Reporting Agents. home or away from home. Gives them al- sued as Publication SWR E-57 (11-94)
T:S:E:P Tax Related Public Use ternatives such as at home by telephone CP:EX General Admin Public Use
or personal computer. Or away from home
1912 22486Y Each through banks, VITA or IRS walk-in offices.
2024 23900F Each
W:E:IEF:CMMB Tax Related Public Use
Requirements for Magnetic Tape How to Pay Your Taxes
Reporting of Form 940, Employer's This form will be used to inform taxpayers
Federal Unemployment Tax Return / 1976 22927M Each of the various payment options for tax defi-
Form 941, Employer's Quar 09/1996 No Previous Issue ciencies. This form will be printed with the
Publication 1912 is a reprint of Revenue Independent Contractor or Employee? English version on one side and a Spanish
Procedure 96-18 as contained in I.R. Bulle- Publication 1976 This publication is about version on the other. Previously issued as
tin 1996-4 dated 01/22/96. The rev. proc. whether the workers are indepe dent con- Pub SWR-53 (Rev. 9-95) CP:EX General
sets forth the requirements of the various tractors or employees and whether you owe Admin Public Use
magnetic tape programs under which a employment taxes for those workers fol-
Reporting Agent may file Forms 940, 941, lowing section 530 relief requirements.
2027 23904X Each
and 945. This status notice is reissued to S:C:CP:RC Tax Related Public Use
VITA/TCE Tax Records Folder
show that Publication 1912 now is on the
1977 22960X Each This folder is provided by the VITA/TCE
IRS website (www.irs.ustreas.gov).
2001 Destroy Prev Issues Upon Rec coordinators to volunteers to give to VITA
OP:ETA:D:D Tax Related Public Use
IRS Volunteer Quick Reference Guide customers for keeping tax records that are
1915 22533M Each Used to enhance the quality of tax return prepared by the volunteers.
02/1999 Destroy Prev Issues Upon Rec preparation and productivity of the VITA and W:CAR:SPEC:PPD:E Tax Related Public
Understanding Your IRS Individual TCE volunteers. Use
Taxpayer Identification Number W:CAR:SPEC:PPD:E Tax Related Public
Publication 1915 provides general and Use
2035 23912X Each
specific topic information in a question-
1978 22961I Each 2000 Arkansas - Oklahoma Guide To
and-answer format about individual tax-
03/2001 Destroy Prev Issues Upon Rec Free Tax Help
payer indentification numbers (ITINs). An
On-Line Filing Poster This is an annual listing of free tax help
ITIN is a tax processing number used only
Publication 1978 will be used by field ETA, sites administered by our Taxpayer Educa-
for federal income tax purposes and is
TPE and Account Management personnel tion Office. There will be annual revisions
available only to those individuals who
to promote e-file by computer to individual as sites and hours change from year to
cannot get a social security number (SSN).
taxpayers. It is appropriate for distribution year. W:CAR:SPEC:FO:DL Tax Related
LM:PFT:PF Tax Related Public Use
to businesses, libraries, educational insti- Public Use
tutions, etc. W:C:CAR Tax Related Public
Use
P-18
Publications
2036 23917A Each 2092 24921S Each 2111 24256C Each
POWER OF ATTORNEY - Everything you Highlights of the Taxpayer Relief Act of Treasury Enforcement Agent Application
need to know and more...about filing 1997 Package (Pocket Folder)
Form 2848 at IRS Service Centers This publication contains an update of leg- The Treasury Enforcement Agent Applica-
Pamplet will be given to power of attorneys islative highlights and summary of the key tion Package - Pocket Folder will be use to
provisions. The plan assigns functional re-
for general information about what is re- hire Treasury Enforcement Agents, Ser-
sponsibility and a timeframe for every action
quired of a power of attorney. COMMUNI- vicewide. N:ADC:H:C Internal Use
needed to implement each provision in the
CATIONS General Admin Public Use law. PAO Internal Use
2117 24435B Each
2043 24452M Each 2093 24965U Each 09/1996 No Previous Issue
10/2001 Destroy Prev Issues Upon Rec 10/1997 No Previous Issue Volunteer Leadership Enhancement
IRS e-file 2002 Refund Cycle Chart The VA-West VA District's School Instructor Guide (VIDEO)
Pub. 2043 provides estimated dates that Partnership Program between IRS and Pub 2117 (video) is to be used in conjunc-
refund direct deposits and paper checks are John B. Cary Elementary School tion with Pub 1884 cat. no. 22364J. Used
issued by the IRS. The IRS e-file 2002 This product was developed by the Virgini- to enhance management abilities of volun-
Refund Cycle Chart is included in BOTH the a-West Virginia District to explain the IRS teers who manage other volunteers.
Marketing Tool Kit for Current Authrized IRS school partnership program and to provide T:T:Q:V Tax Related Public Use
e-file Providers (Pub. 3867) and the Mar- guidelines for the program. D:E General
keting Tool Kit for New Appliants to the IRS Admin Public Use 2122 10805H Each
e-file Program (Pub. 3005). 04/2000 Destroy Prev Issues Upon Rec
2094 24973U Each How to Apply For An Employer
10/1997 No Previous Issue Identification Number (EIN)
Tax Issues for the Advanced Preparer
This publication is provided to the public in
This product is used to provide educational
2053 23265D Each
materials to Practitioners at a seminar
those states serviced by the Cincinnati
2001 Destroy Prev Issues Upon Rec tought by Taxpayer Education. Product Service Center. Taxpayer Service offices
Quick and Easy Access to IRS Tax Help was converted to the National Numbering throughout the region provide this form
and Forms System. Printings prior to 10-97 were along side the Form SS-4 in the walk-in of-
Publication 2053 is a publication which identifed as an unnumbered product. fices and mail out from the service centers.
identifies various options available to get tax EX:QMS:T:DR Tax Related Public Use This product was converted to the national
forms. W:CAR:MP:M:T:S Tax Related numbering system and prior to 9-97 was
Public Use 2101 23331Y Each identified as CR Notice 48 (Rev. 5-95).
11/2000 Destroy Prev Issues Upon Rec CS:DIV.II:TR/SP Tax Related Public Use
2053 A 23267Z Each IRS e-file/TeleFile Bookmark
2001 No Previous Issue Pub. 2101 is a bookmark which will be used
Quick and Easy Access to IRS Tax Help to promote TeleFile on one side as well as 2128 26175C Each
and Forms promote Tax Practitioner/personal computer 01/2002 Destroy Prev Issues Upon Rec
Publication 2053-A is publication which filing on the other. W:E:DEF:CMMB Tax Taxpayer Advocate Plastic Bag
Related Public Use
identifies various options available to get tax This product is a plastic bag used by Tax-
forms. This is a 2 page publication that 2104 23655L Each payer Advocate offices nationwide to as-
does not not contain Teletax Topic or a list 12/2001 Destroy Prev Issues Upon Rec semble printed materials for distribution
of forms by fax. These items are contained National Taxpayer Advocate's - FY 2001 when making presentations at Practitioner
in Publication 2053 (1-98). Annual Report to Congress meetings, and outreach for national tax fo-
W:CAR:MP:M:T:S Tax Related Public Use Publication 2104, was revised for the Na- rums, training and preparer seminars.
tional Taxpayer Advocate's office - FY 2001 C:TA Tax Related Public Use
Annual Report to Congress. As requested
2053 B (SP) 31563M Each by the House Ways & Means and the Sen- 2181 24585I Each
09/2001 Destroy Prev Issues Upon Rec ate Finance Committees as required by 08/2001 Destroy Prev Issues Upon Rec
Join In the Program (Spanish Version) Section 1102(a) of the Restructuring the Teaching About Taxes
The form identifies various options available IRS - RRA 98'. For any further information This brochure announces to educators the
to get tax forms. The form also includes on this publication, please contact Mary J. availability of the following resource kits:
information to identify general assistance Williams on (404) 338-7136 or Karin Cano Taxes in U.S. History, Understanding
information regarding various community on (404) 338-8679. TA:CCL General Ad- Taxes and Taxes & You. Ordering in-
min Public Use
based outlet programs along with Taxpayer structions are included. This publication su-
Advocate and Earned Income information. 2105 23871N Each persedes Pubs 488A, 1662 and 1646.
Spanish Version of the Pub 2053 B. 10/1999 Special Handling/See Remarks W:CAR:SPEC:PPD:E Tax Related Public
WADC General Admin Public Use Why do I have to Pay Taxes? Use
This brochure will be used by tax practi-
2053 B 30494A Each tioners to distribute to their clients who are 2183 24662K Each
09/2001 No Previous Issue seeking basic information about the tax 02/1999 Destroy Prev Issues Upon Rec
General Assistance for Easy Access to system. OP:CI:O:T Tax Related Public IRS Customer Service Standards Annual
IRS Tax Forms, Community Based Outlet Use Report for 1998
Programs Publication 2183 is an annual report re-
The form identifies various options available 2109 24228K Each quired by direction of the Vice President's
to get tax forms. The form also includes 05/1997 No Previous Issue National Performance Review. The Report
information to identify general assistance Treasury Enforcement Agent Application includes IRS's accomplishments in provid-
information regarding various community Package (Brochure) ing customer service. M:S:S Tax Related
This seven part Treasury Enforcement
based outlet programs along with Taxpayer Public Use
Agent Application folder will be used to hire
Advocate and Earned Income information.
GS-1811 Treasury Enforcement Agents,
WADC General Admin Public Use Servicewide. N:ADC:H:C Internal Use
P-19
Publications
2192 24796R Each 3005 25125M Each 3062 25190H Each
IRS Volunteer Easy Reference Guide for Marketing Tool Kit for New Applicants in Requirements of the 941 e-file Program
use in electronically filing Federal tax the IRS e-file Program This publication is a reprint of Revenue
returns Publication 3005 is the envelope which Procedure 99-43, taken from the Internal
This publication is to be used by VITA/TCE contains the Marketing Tool Kit for New Revenue Bulletin.
volunteers who prepare electronic returns. Applicants to the e-file Prgram. This kit is It explains the requirements under which a
W:CAR:SPEC:PPD:E Tax Related Public part of the e-file Campaign to encourage tax software developer may develop or report-
Use practitioners to file electronically. There are ing agent electronically file a Form 941,
two kits this year. Pub 3005 will target the Employer's Quarterly Fedral Tax Return.
2193 24843F Each New Applicants in the e-file Program and This revenue procedure supersedes Rev.
08/2001 Destroy Prev Issues Upon Rec approximately 30,000 of these will be Proc. 97-47, 1997-2 C.B. 510.
Should your financial portfolio include mailed to new enrollees. The Current Au- OP:ETA:O Tax Related Public Use
Too Good to be True Trusts? thorized IRS e-file Providers will receive a
Publication 2193 is a quick-reference tri-fold smaller kit this year (See Publication 3867). 3079 25706L Each
brochure designed to increase taxpayer The New Applicants kit will include a port- 04/1998 No Previous Issue
awareness of fraudulent trust schemes. The folio (one time use) which holds the follow- Gaming Publication for Tax-Exempt
publication includes not only the facts about ing items: Cover Letter; Sell-in Sheet, Organization
trusts but also a listing of common warning W:E:IEF:CMMB Tax Related Public Use Publication 3079 is for tax-exempt organ-
signs that might reveal an unscrupulous izations conducting gaming/ gambling ac-
trust promotion. CI:OPS:FC Tax Related tivities. This publication discusses exempt
Public Use 3007 25127I Each status under IRC section 501 (c), unrelated
10/2001 Destroy Prev Issues Upon Rec business income tax, and filing require-
2194 24928R Each Questions and Answers for Taxpayers ments. CP:E:EO:T:4 Tax Related Public
12/2001 Destroy Prev Issues Upon Rec Brochure Use
Disaster Losses Kit for Individuals Pub 3007 is a brochure used to answer
Publication 2194 is Disaster Losses Kit to questions taxpayers may have about filing 3080 (SP) 25707W Each
help individuals claim casualty losses on electronically. Publication 3007 is included 03/1998 No Previous Issue
property that was destroyed by a natural in the Marketing Tool Kit for New Applicants Transaction Codes in Spanish
disaster. The Kit contains tax forms needed to the IRS e-file Program (Pub. 3005). This This publication will provide spanish speak-
to claim a casualty loss. It also answers product will also be available to order from ing taxpayers with a list of public use tran-
common questions like how to extend the the ADCs. W:E:IEF:CMMB Tax Related saction codes and their explanation in
time you need to file, how you can receive Public Use spanish. T:C:C:M General Admin Public
free tax services and how to identify which Use
disaster losses to claim. To obtain copies 3008 25128T Each
of the publication and forms listed in the 09/1998 Use/Issue Prev Issue First 3081 25775Y Each
Table of Contents, visit www.irs.gov. e-file Authorized Preparer Window Decal 05/1998 No Previous Issue
W:CAR:FA Tax Related Public Use Pub. 3008 can be ordered individually from Stop UNAX In Its Tracks White Poster -
the ADCs. Publication 3008 will be included 8-1/2 x 11
2194 B 31161M Each in the Marketing Tool Kit for New Applicants Publication 3081 is a Continuation of the
12/2001 Use/Issue Prev Issue First in the IRS e-file Program (Pub. 3005). Employee Awareness Program Compaign.
Disaster Losses Kit for Businesses W:E:IEF:CMMB Tax Related Public Use This Publication is also Distributed to All
Publication 2194B is Disaster Losses Kit to North East Region Managers via IMDDS
help business claim casualty losses on Distribution Labels. Color ink PMS 485 Red
property that has been destroyed by a na- 3009 25129E Each & Black. CL:C:DP Internal Use
tural disaster. The kit contains tax forms 09/1998 Use/Issue Prev Issue First
needed to claim a casualty loss. e-file Desk Sign 3081 A 25776J Each
W:CAR:FA Tax Related Public Use Pub. 3009 is a desk sign to be displayed to 05/1998 No Previous Issue
the public by authorized IRS e-file providers Stop UNAX In Its Tracks White Poster -
2196 24989E Each as a demonstration of their acceptance into 18 x 24
08/2001 Destroy Prev Issues Upon Rec the e-file Program. Pub. 3009 can be or- Publication 3081A is a Continuation of the
Practitioner Education Program dered individually. Publication 3009 will be UNAX Employee Awareness Program
Brochure included in the Marketi ng Tool Kit for New Compaign. This Publication is also Distrib-
This brochure explains the Practitioner Ed- Applicants in the IRS e-file Program (Pub. uted to All North East Region Managers via
ucation Program objectives and nature of 3005). W:E:IEF:CMMB Tax Related Pub- IMDDS Labels. Color Ink PMS 485 Red &
the program. It serves to facilitate program lic Use Black. CL:C:DP Internal Use
recognition as well as enhance efforts to
market the program to the practitioner 3010 25130F Sheet 3082 25774N Each
community. W:CAR:SPEC:PPD:E Gen- 09/1999 Use/Issue Prev Issue First 05/1998 No Previous Issue
eral Admin Public Use e-file Stickers (sheets) Stop UNAX In Its Track Red Poster -
Pub. 3010 are stickers that will be used by 8-1/2 x 11
3000 25050W Each authorized IRS e-file providers as a dem- Publication 3082 is a Contnuation of the
05/2000 Destroy Prev Issues Upon Rec onstration of their acceptance into the e-file UNAX Employee awareness Compaign.
Practitioner Education Program Poster Program. Pub. 3010 can be ordered indi- This publication was also distributed to all
Poster will serve to facilitate program re- vidually from the ADCs. The e-file stickers Managers in the North East Region Color
cognition as well as enhance efforts to will also be included in the Marketing Tool of Ink PMS 485 Red & Black M:S:C Inter-
market the program to the practitioner Kit for New Applicants to the IRS e-file nal Use
community. W:CAR:SPEC:PPD:E Gen- Program (Pub. 3005).
eral Admin Public Use W:E:IEF:CMMB Tax Related Public Use
P-20
Publications
3082 A 25777U Each 3110 25986H Each 3125 26091B Each
Stop UNAX In Its Track Red Poster - 18 Electronic Federal Tax Payment System The IRS Does Not Approve IRA
x 24 Stuffer Investments
Publication 3082A is a Continuation of the This item was previously issued as Notice The purpose of this publication is to alert
UNAX Employee Awareness Program 947 in The FTD Coupon Booklets only. The taxpayers that the Internal Revenue Service
Compaign. This Publication is also Distrib- item has been changed to a Publication to does not approve investments for Individual
uted to All North East Managers via IMDDS market the EFTPS program. It will be Retirement Accounts, especially those so-
licited by questionable phone or print ad-
Labels. Color of Ink PMS 485 Red & Black. used in marketing materials in the future.
vertisements. OP:E:EP:P:1 Tax Related
CL:C:DP Internal Use Future revisions may include variations of
Public Use
sizes which will be identified as A, B, C etc.
3085 26040K Each OP:ETA:D:CM Tax Related Public Use 3127 26167C Each
Information of Self-Employment Tax 3111 A 26337Q Each Electronic Federal Tax Payment System
Pub. 3085 is a tri-fold brochure designed to 09/2000 Destroy Prev Issues Upon Rec Factsheet
give a brief overview of self-employment EFTPS Folder Publication 3127 is used to inform the public
tax. It is a synopsis of information in Pub. Item is for National Office and Field ETA about the Electronic Federal Tax Payments
533, Self-Employment Tax. OP:C:A Tax employees to order for using in trade System. W:E:DEF:CMMB Tax Related
Related Public Use shows, forums or any booths marketing the Public Use
use of the Electronic Federal Tax Payment
3106 25822M Each System. W:E:DEF:CMMB Tax Related 3133 26206Q Each
05/1998 No Previous Issue Public Use 10/2001 Destroy Prev Issues Upon Rec
Overview of Imaging Reimbursements IRS e-file Sell-in Sheet
Program for Gasoline Station owners 3112 25992L Each This Sell-in Sheet is included in BOTH the
Publication 3106 provides general informa- 07/2001 Destroy Prev Issues Upon Rec Marketing Tool Kit for Current Authorized
tion for reporting payments received by ga- E-File Application Package IRS e-file Providers (Pub. 3867) and the
soline station owners under the Item is used to recruit tax professionals to Marketing Tool Kit for New Applicants to the
reimbursement program. CP:EX:CS Tax become electronic returns or originators IRS e-file Program (Pub. 3005). This pub-
lication explains the usage of kit contents to
Related Public Use (ERO's). It contains the Form 8633, appli-
the providers. W:E:IEF:CMMB Tax Re-
cation to become an ERO. It is used mainly
3107 25889N Each lated Public Use
at trade shows etc. by Electronic Tax Ad-
02/2002 Destroy Prev Issues Upon Rec ministration coordinators as a tool to pro- 3136 26212U Each
EITC 2000 Tax Professional Guide mote e-filing. It should always be used in 10/2001 Destroy Prev Issues Upon Rec
Publication 3107 is an EITC information conjunction with speaking to your state ETA People 15 to 19 Years Old: You May Not
guide for tax professionals who prepare coordinator. W:E:IEF:CMMB Tax Related Be Required To Have Federal Tax
EITC returns. W:C:FD Tax Related Public Public Use Withheld
Use This self-mailer pamphlet will assist tax-
3114 26034G Each payers between the ages of 15-19 to de-
3108 25950F Each 09/1998 No Previous Issue termine if they need to file a tax return.
11/1999 Use/Issue Prev Issue First Compliance Check, Audit, Examination, Publication 3136 contains a 2002 Form
Citizen Advocacy Panel - Your Link to or Review W-4. This program is part of the outreach
Improving the IRS (Information Card with Publication 3114 is and informational bro- efforts to reduce taxpayer burden. Pu-
Detachable Rolodex Card) chure used to help taxpayer under- blications 3136 will be released to the Pos-
This publication consists of a card that has stand the difference between a Compliance tal Service on November 15, 2001.
information about the Citizen Advocacy Pa- Check and an Audit. It provides answers W:CAS:SP:IMF:1040 Tax Related Public
nel, including the toll-free telephone num- on frequently asked questions related to Use
ber. A rolodex card is imbedded into this compliance checks. This publication
card and can be detached by punching it 3137 26213F Each
can be used by both internal and external 10/2001 Destroy Prev Issues Upon Rec
out of the cards using the perforations. customers. S:C:TS:ET Tax Related Pub- People on a Pension: You May Not Be
CL:C:MD Other Public Use lic Use Required To Have FederalTax Withheld
3109 25966P Each This publication is sent to pension filers with
3122 26064U Each a 2002 Form W-4P. Changing your fed-
08/2001 Use/Issue Prev Issue First 03/2002 Use/Issue Prev Issue First eral withholding will prevent taxpayers from
Citizen Advocacy Panel - Your Link to Plastic Bag for E-File and EFTPS filing unnecessary returns, and you
Improving the Internal Revenue Service Bags are used to take to trade shows to will receive larger pension checks through-
(Bookmark) promote E-file and EFTPS. W:C:CAR Tax out the year. Publication 3137 will be
This book mark is used to provide a handy Related Public Use release to the Postal Service on November
reference to the Citizen Advocacy Panels 15, 2001. W:CAS:SP:IMF:1040 Tax Re-
that have been established across the 3124 26078I Each lated Public Use
country. These bookmarks provide a toll- 06/2000 Destroy Prev Issues Upon Rec
free telephone number as well as a de- Taxi Interactive Bookmark 3139 26220U Each
scription of what the CAP Units have been Pub 3124 Bookmarks will be included in the 10/2001 Destroy Prev Issues Upon Rec
established to accomplish. C:TA Other Pub 21 supplement kits. Additional copies Poster - Refunds (17 x 22)
Public Use will be available through the Area Distrib- Pub. 3139 is included in the Marketing Tool
ution Centers. W:CAR:SPEC:PPD:E In- Kit for New Applicants to the IRS e-file
ternal Use Program (Pub. 3005). Authorized IRS e-
file providers will use this poster for mar-
keting their services. Additional quantities
will also be stock in the ADCs for ordering.
P-21
Publications
3144 26288G Each 3183 26594N Each 3197 26721K Each
Tips on Tips (A Guide to Tip Income Instructions/Checklist for Completing Defined Benefit Listing of Required
Reporting) for Employer SF-85, Questionairre for Non-Sensitive Modifications and Information Package
Publication 3144 is a guide to tip reporting Positions (LRM)
for employers in businesses where tip in- Thes instructions are to help applicants Publication 3197 contains samples of plan
come is customary. S:C Tax Related complete items on the SF-85, which are provisions which satisfy certain specific re-
Public Use mandatory for the background investigation. quirements of the Internal Revenue Code
Used by recruitment personnel of the Cov- as amended through the Internal Revenue
3148 26307C Each ington Host Site, who hand it out at testing Service Restructuring and Reform Act of
08/1999 No Previous Issue along with return envelope to be mailed 1998 (see P.L. 105-206). The samples are
Tips on Tips (A Guide to Tip Income back to Personnel. DSS:CHS:P:E1 Gen- to assist plan sponsors who draft/redraft
Reporting) for Employees eral Admin Public Use plans to conform to applicable laws and re-
Publication 3148 is a guide to tip income gulations. T:EP:RA:T1 Tax Related Pub-
reporting for employees who receive tip in- 3184 26595Y Each lic Use
come. S:C Tax Related Public Use 10/1998 No Previous Issue
Documents Required for Proof of U.S. 3198 26722V Each
3148 SP 27444Q Each Citizenship 02/2000 Destroy Prev Issues Upon Rec
01/2000 No Previous Issue This publication is mailed to applicants Defined Contribution Listing of Required
Reporting Your Tip Income, Spanish home along with their commitment letter to Modifications and Information Package
Publication 3148SP is a quide to tip income inform them of required items need for the (LRM)
reporting for employees who receivetip in- pre-processing session. It lists the required Publication 3198 contains samples of plan
come. S:T General Admin Public Use documentation needed to prove U.S. Cit- provisions which satisfy certain specific re-
zenship. DSS:CHS:P:E1 General Admin quirements of the Internal Revenue Code
3151 26404W Each
Public Use as amended through the Internal Revenue
Service Restructuring and Reform Act of
The ABCs of Federal Tax Deposits 3185 26596J Each 1998 (see P.L. 105-206). The samples are
This publication has been developed by the 09/1999 No Previous Issue to assist plan sponsors who draft/redraft
Small Business Lab in Seattle for a specific Pre-Employment Information, Request plans to conform to applicable laws and re-
taxpayer education class that is being de- for SF-85, Security Investigatin Data for gulations. T:EP:RA:T1 Tax Related Pub-
veloped for individual taxpayers. It is cur- Non-Sensitive Position lic Use
rently in a testing phase and expects to be Given to applicants at the time of testing of
fully implemental before filing season. potential new employees with SF-85 to in- 3199 26723G Each
S:C:CP:RC:P General Admin Public Use form applicants about background checks 01/2000 Destroy Prev Issues Upon Rec
and compliance of payment of federal Cash or Deferred Arrangement (CODA)
taxes. Also instructs them on information Listing of Required Modifications and
3151 A 26437R Each
needed to verify veterans preference. Information Package
DSS:CHS:P:E1 Other Public Use Publication 3199 is used with master or
The ABC's of Federal Tax Deposits
prototype ("M&P") plans intending to satisfy
(Resource Guide) 3195 26677D Each the requirements of IR Code sections
This resource guide will be used for class- 10/2001 Destroy Prev Issues Upon Rec 401(k) and 401(m). The book contains
room presentations in conjunction with a You May Not Need to File a 2001 Tax samples of plan provisions which satisfy the
video that will explain the Federal Tax De- Return requirements of these Code sections as
posit program. This item is in a testing Because you filed a 2000 Federal income amended through the Internal Revenue
phase and will not be stocked in the Area tax return even though the income on Service Restructuring and Reform Act of
Distribution Centers until calendar year your return was below the filing require- 1998 (see P.L. 105-206). A qualified CODA
2000. S:C:CP:RC:P General Admin Pub- ment, we are sending you Publication must be part of a defined contribution plan
lic Use 3195 to determine your filing requirement. which meets the requirements of Code
Computing your total gross income work- section 401(a). Therefore, the plan submit-
3158 26459F Each
sheet is enclosed. Taxpayers can order a
11/2001 Special Handling/See Remarks ted must also (1) be compared to the De-
tax package by accessing the IRS web site fined Contribution Plan LRMs and (2)
EITC News Camera 2001 Video
at www.irs.gov, select the Forms and Pubs otherwise satisfy the "M&P" requirement
EITC Train the Trainer OP:C:A:E:E Inter-
option, and follow the directions for getting T:EP:RA:T1 Tax Related Public Use
nal Use
a tax package or other forms and in-
3182 26592R Each structions, or by calling 1-800-829-3676. 3204 26742N Each
09/2000 Destroy Prev Issues Upon Rec W:CAS:SP:IMF:1040 Tax Related Public 12/1998 No Previous Issue
Instructions for Form 5012, New Use Automotive Manufacturers Incentive
Employee Tax Verification Program
3196 26687Z Each Informs audience that incentive payments
This form instructs applicants on how to
12/2000 Destroy Prev Issues Upon Rec paid by an automotive manufacturer are
correctly complete Form 5012. It is mailed
File Federal and State Taxes Together, taxable income. S:C General Admin
to applicants home along with their com-
Large Poster Public Use
mitment letter to be completed and brought
This poster is to be displayed in locations
back to the pre-processing session.
where both returns (Federal and State) can 3207 26757M Each
DSS:CHS:E:P1 Other Public Use
be filed together by e-filing. 02/2002 Destroy Prev Issues Upon Rec
W:E:DEF:CMMB Tax Related Public Use The Small Business Resource Guide
CD-ROM
This CD-ROM is a joint effort between the
IRS and SBA. It is aimed at small business
startups. CL:NPL:B Other Public Use
P-22
Publications
3211 26794P Each 3334 27049P Each 3374 27408Y Each
Earned Income Tax Credit Questions & Advanced Earned Income Tax Credit Tips on Tips Video
Answers Brochure Windowcard Publication 3374, "Tips on Tips - Reporting
EITC Q & A used as education tool at IRS Windowcard to be used by tax professionals Your Tip Income," is a video for employees
walkins, seminars, workshops by IRS per- and IRS staff to exhibit for promotion of in industries who may receive tips as part
sonnel and at external places of business, credit. M:C:DP Tax Related Public Use of their income. ST Tax Related Public
libraries to promote the credit to employees. Use
CL:C:MT General Admin Public Use
3334 (SP) 27050Q Each 3376 27457T Each
3211 (SP) 26795A Each 01/1999 No Previous Issue 05/1999 No Previous Issue
Advanced Earned Income Tax Credit Magnetic Tape Reporting
Earned Income Tax Credit Q & A's
Windowcard Publication 3376 (05-1999) Magnetic Tape
(Spanish)
Publication 3211SP is used as education Windowcard to be used by Tax Profes- Reporting Business E-File Fact Sheet are
tool at IRS walkins, seminars, workshops sionals and IRS Staff to exhibit, for pro- avaible for ordering via the Print On De-
by IRS personnel and at external places of motion of tax credit M:C:DP Tax Related mand Program. M:ES Internal Use
business, libraries to promote the credit to Public Use
employees (Spanish). CL:C:MT General 3377 27458E Each
Admin Public Use 3347 27135C Each 05/1999 No Previous Issue
02/2001 Destroy Prev Issues Upon Rec Simplified Tax and Wage Reporting
3218 26802E Each Small Business Resource Guide Poster System (STAWRS)
04/1999 No Previous Issue Product is a poster for the Small Business Publication 3377 (05-1999) Simplified Tax
Report on the Application and Resource Guide CD-ROM. This program and Wage Reporting System (STAWRS)
Administration of Section 482 is a joint effort between the IRS and SBA. Business E-File Fact Sheet will be avaible
Publication 3218 responds to congressional CL:NPL:B General Admin Public Use via The Print On Demand Program.
concerns about (1) IRS loss of revenue as M:ES Internal Use
a result of foreign corporations employing 3349 27171U Each
transfer pricing; (2) detailed information on 01/2000 Destroy Prev Issues Upon Rec 3378 27459P Each
IRS administration of section 482 to distrib- Modernizing America's Tax Agency 05/1999 No Previous Issue
ute, apportion, and allocate items of gross This book, from Commissioner Rossotti, is Filing Form 941 Using a Personal
income and deduction; and (3) recommen- his vision of the service as it undertakes Computer
dations on how to improve the collection of modernization. Publication 3378 (05-1999) Filing Form 941
revenue from trading enterprises. This item P 3349 is available on both the Intranet Using a Personal Computer Business E-
can be accessed on the IRS website at and Internet as well as a printed publication. File Fact Sheet is avaible via The Print On
www.ustreas.irs.gov. OP:IN:I Tax Related C Other Public Use Demand Program. M:ES Internal Use
Public Use
3357 27193I Each 3379 27460Q Each
3225 26843Z Each 01/1999 No Previous Issue 05/1999 No Previous Issue
12/2000 Destroy Prev Issues Upon Rec Revenue Protection Strategy---Messages 941E-File (Business E-File Fact Sheet)
Test Package for Electronic Filers of US
for the 1999 Filing Season Publication 3379 (05-1999) 941E-File Busi-
Return of...2000
Publication 3357 contains return filing ness E-File Fact Sheet is avaible via The
Publication 3225 contains a group of sce-
narios and instructions for preparing test guidelines for taxpayers, practitioners, and Print On Demand Program. M:ES Internal
materials for the Electronic Filing of U.S. other external stakeholders. The guidelines Use
Partnership Return of Income. The testing are to assist taxpayers in addressing prob-
is a pre-requisite to participation in the lem areas before, rather than after, the re- 3380 27461B Each
2000/2001 e-file Program for Tax Year turn is filed. Publication 3357 reflects the 05/1999 No Previous Issue
2000. W:E:DEF:DFB Tax Related Public IRS commitment to increased emphasis on 941 TeleFile (Business E-File Fact
Use customer service, consistent application of Sheets)
tax laws, and fairness to all taxpayers. The Publication 3380 (05-1999) 941 TELEFILE
3319 26939S Each information in Publication 3357 may be Business E-File Fact Sheets are avaiblevia
04/2002 Destroy Prev Issues Upon Rec used in press releases, speeches, practi- The Print On Demand Program.
Low-Income Taxpayer Clinics Grant tioner and employee newsletters, and other M:ES Internal Use
Application Package methods of communication designed to ed-
This publication outlines requirements of ucate employees, taxpayers, and practi- 3381 27462M Each
the IRS Low-Income Taxpayer Clinic (LITC) tioners. OP:CI:ORF Tax Related Public 05/1999 No Previous Issue
Program and provides instructions on how Use Electronic Federal Tax Payment System
to apply for a LITC grant award. (EFTPS)
W:CAR:SPEC:PPD:E Tax Related Public 3366 27271V Each Publication 3381 (05-1999) Electronic Fed-
Use 02/1999 No Previous Issue eral Tax Payment System (EFTPS) Busi-
IRS Tax Forms Are Available for ness E-File Fact Sheets are avaible via The
3320 26951A Each
Photocopying Poster Print On Demand Program. M:ES Internal
Earned Income Tax Credit Awarness Day This publication will placed in those areas Use
Poster that have tax forms available letting the
Poster used to promote AEITC awarness public know that they are available for pho- 3382 27463X Each
tocopying. OP:FS:M:PS:DFPS Other 05/1999 No Previous Issue
day. CL:C:MT Tax Related Public Use
Public Use Employee Benefit Plan 5500 Series
Returns - Business E-File Fact Sheets
3332 27047T Each 3368 27333I Each Publication 3382 (05-1999) Employee Ben-
01/1999 Destroy Prev Issues Upon Rec 03/1999 No Previous Issue efit Plan 5500 Series Returns Business
EITC Awareness Days Banner Local News-Net Brochure E-File Fact Sheet is avaible via The Print
Banner for EITC Awareness Days Local News-Net Brochure M:C:DP Internal On Demand Program. M:ES Internal Use
M:C:MD Tax Form or Instruction Use
P-23
Publications
3383 27464I Each 3392 (C) 27864M Each 3411 28094C Each
05/1999 No Previous Issue 06/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks
Form 1065 - Business E-File Fact Sheet Administrative Duties for Special U.S. Tax Treaty Agreement Between the
Publication 3383 (05-1999) Form 1065 Bu- Enrollment Examination Government of the United States of
siness E-File Fact Sheet is avaible via The (See Kit) America and the Federal Republic of
Print On Demand Program M:ES Internal This product, which is part of the SEE Study Germany ....
Use Kit's material, provides each applicant with Publication 3411 is a reprint of the tax treaty
basic preparation information needed for between the U.S. and the Federal Republic
3386 27489D Each
participating IRS's Tax examination held in
06/1999 No Previous Issue of Germany as signed for the general ef-
October. The items contained in this vol- fective date of 01/01/1990 under Article 32.
Tax Guide--Veterans' Organizations
ume are as follows: Internal Revenue Bul- The treaty is available on the IRS website
Publication 3386 is designed to assist vet-
letins 1998-50 and 1999-01 and Circular (www.irs.ustreas.gov) for frequent or ran-
erans' associations that are either currently
230. Addititionally, the other products that dom online research or downloading by
exempt or considering exemption status.
should be provided to each applicant are anyone needing access to the text. General
The book discusses tax-exempt status, un-
as follows: Publication 3392A (Cat. No.
related business income, deductability of users of this information are taxpayers
27862 Q, contains Tax Publications); Publi-
contributions, record keepingand filing re- whose tax liability is affected by the treaty,
cation 3392A-2 (Cat. No. 27879 L, contains
quirements in order to aid these organiza- tax preparers who serve such taxpayers,
Tax Publications); Publication 3392 (Cat.
tions in understanding and meeting their tax accountants, attorneys, and Service em-
responsibilities. OP:E:EO:T:4 Tax Re- No. 27880 M, contains Tax Publications);
Publicat OP:FS:M:PS:O General Admin ployees whose responsibilities require them
lated Public Use to deal with U.S. tax treaties.
Public Use
3388 27623P Each
04/1999 No Previous Issue 3400 27922H Each
12/2000 No Previous Issue 3411 A 30505W Each
Review of the Internal Revenue Service's 07/1999 Special Handling/See Remarks
Criminal Investigation Division EITC VITA/TCE Envelopes
This envelope is used by taxpayers to in- Technical Explanation of the Convention
This publication is the report compiled by
form them of the nearest VITA Sites. It also and Protocol between the United States
William Webster and is a review of the Cri-
minal Investigation Division. CL:C Gen- contains a checklist of the various tax return of America and the Federal Republic of
eral Admin Public Use information needed be tax payers when German
going to a VITA/TCE site. TPE:W&I:SPEC Publication 3411-A is a reprint of the tech-
3390 27854Q Each AREA 3 General Admin Public Use nical explanation of the convention and
07/1999 Special Handling/See Remarks protocol between the U.S. and Germany as
U.S. Tax Treaty Agreement Between the 3402 27940D Each signed for the general effective date of
Government of the United States of 07/2000 No Previous Issue 01/01/90 (and for former German Demo-
America and the Government of the Tax Issues for Limited Liability
cratic Republic: 01/01/91) under Article 32.
People's Republic Companies
This data complements the basic U.S. Tax
Publication 3390 is a reprint of the tax treaty This folded brochure will be used internally
Treaty Convention reprint (Publication
between the U.S. and the People's Republic by Counsel, walk-in and taxpayer educa-
tion, as well as fed-state. It will be used 3411, CATNUM 28094C), both of which are
of China as signed for the general effective available on the IRS website (www.irs.gov)
date of 01/01/87 under Article 27. The treaty externally by taxpayers.national distribution.
RMD:DORA:FS General Admin Public for frequent or random online research or
is available on the IRS website
Use downloading by anyone needing access to
(www.irs.ustreas.gov) for frequent or ran-
dom online research or downloading by the text. General users of this information
anyone needing access to the text. General 3408 28069R Each are taxpayers whose tax liability is affected
users of this information are taxpayers 06/1999 No Previous Issue by the treaty; tax LM:PFT:PF Tax Related
whose tax liability is affected by the treaty, Connectivity That Counts...The IRS, Public Use
tax preparers who serve such taxpayers, Technology and You!
accountants, attorneys, and Service em- This is a recruitment brochure to be used 3412 28095N Each
ployees whose responsibilities require them at a job fair being held by Systems Devel- 07/1999 Special Handling/See Remarks
to deal with U.S. tax treaties. opment in July 1999 at the Ramada Inn in U.S. Tax Treaty Agreement Between the
LM:PFT:PF Tax Related Public Use Lanham, MD M:I:SP Other Public Use Government of the United States of
America and the Government of the
3391 27855B Each 3410 28093R Each State of Israel..
07/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks Publication 3412 is a reprint of the tax treaty
U.S. Tax Treaty - The Convention U.S. Tax Treaty - Convention Between
between the U.S. and the Government of
Between the United States and Japan for the Government of the United States of
the State of Israel as signed for the general
the Avoidance of Double Taxation and America and the Government of the
effective date of 01/01/95 under Article 31.
the Prevention French Republi
Publication 3410 is a reprint of the conven- The treaty is available on the IRS website
Publication 3391 is a reprint of the conven-
tion between the U.S. and the Government (www.irs.ustreas.gov) for frequent or ran-
tion between the U.S. and Japan as signed
of the French Republic as signed for the dom online research or downloading by
for the general effective date of 01/01/73
under Article 28. The convention data is general effective date of 01/01/96 under anyone needing access to the text. General
available on the IRS website Article 33. The convention data is available users of this information are taxpayers
(www.irs.ustreas.gov) for frequent or ran- on the IRS website (www.irs.ustreas.gov) whose tax liability is affected by the treaty,
dom online research or downloading by for frequent or random online research or tax preparers who serve such taxpayers,
anyone needing access to the text. General downloading by anyone needing access to accountants, attorneys, and Service em-
users of this information are taxpayers the text. General users of this information ployees whose responsibilities require them
whose tax liability is affected by the con- are taxpayers whose tax liability is affected to deal with U.S. tax treaties.
vention, tax preparers who serve such tax- by the treaty, tax preparers who serve such LM:PFT:PF Tax Related Public Use
payers, accountants, attorneys, and Service taxpayers, accountants, attorneys, and
employees whose responsibilities require Service employees whose responsibilities
them to deal with U.S. tax conventions. require them to deal with U.S. tax treaties.
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use
P-24
Publications
3413 28096Y Each 3421 28283X Each 3423 28285T Each
U.S. Tax Treaty Agreement Between the U.S. Treaty Convention Between the U.S. Tax Treaty Convention Between the
Government of the United States of United States of America and Canada United States of America and the
America and the Government of the with Respect to Taxes on Income and Kingdom of the Netherlands for the
United Kingdom of Capital Avoidance of Doub
Publication 3413 is a reprint of the conven- Publication 3421 is a reprint of the conven-
tion between the U.S. and the Kingdom of
tion between the U.S. and the Government tion between the U.S. and Canada as the Netherlands as signed for the general
of the United Kingdom of Great Britain and signed for the general effective date of effective date of 01/01/94 under Article 37.
Northern Ireland as signed for the general 01/01/85 under Article XXX. The convention The convention data is available on the IRS
effective date of 01/01/75 under Article 28. data is available on the IRS website website (www.irs.ustreas.gov) for frequent
The convention data is available on the IRS (www.irs.ustreas.gov) for frequent or ran- or random online research or downloading
website (www.irs.ustreas.gov) for frequent dom online research or downloading by by anyone needing access to the text.
or random online research or downloading anyone needing access to the text. General General users of this information are tax-
by anyone needing access to the text. users of this information are taxpayers payers whose tax liability is affected by the
General users of this information are tax- whose tax liability is affected by the treaty, treaty, tax preparers who serve such tax-
payers whose tax liability is affected by the tax preparers who serve such taxpayers, payers, accountants, attorneys, and Service
treaty, tax preparers who serve such tax- accountants, attorneys, and Service em- employees whose responsibilities require
them to deal with U.S. tax treaties.
payers, accountants, attorneys, and service ployees whose responsibilities require them
employees whose responsibilities require to deal with U.S. tax treaties.
them to LM:PFT:PF Tax Related Public LM:PFT:PF Tax Related Public Use 3424 28286E Each
Use 07/1999 Special Handling/See Remarks
3421 A 30511A Each U.S. Tax Treaty Convention Between the
3416 28111C Each 07/1999 Special Handling/See Remarks United States of America and the Swiss
03/2001 Destroy Prev Issues Upon Rec Technical Explanation of the Convention Confederation for the Avoidance of
1065 e-file Program U.S. Partnership between the United States of America Double Taxa
Return for Tax Year 2000 (Publication and Canada Publication 3424 is a reprint of the conven-
1525 Supplement) Publication 3421-A is a reprint of the tech- tion between the U.S. and the Swiss Con-
Publication 3416 provides exhibits of forms nical explanation of the convention between federation as signed for the general
and schedules associated with Form 1065 the U.S. and Canada as signed for the effective date of 01/01/98 under Article 29.
e-file Program. These exhibits should be general effective date of 01-01-85 under The convention data is available on the IRS
used by software developers,transmitters Article XXX. This data complements the website (www.irs.ustreas.gov) for frequent
and partnerships. W:E:DEF:CMMB Tax basic U.S. Tax Treaty convention reprint or random online research or downloading
by anyone needing access to the text.
Related Public Use (Publication 3421, CATNUM 28283X), both
General users of this information are tax-
of which are available on the IRS website payers whose tax liability is affected by the
3420 28282M Each (www.irs.gov) for frequent or random online treaty, tax preparers who serve such tax-
07/1999 Special Handling/See Remarks research or downloading by anyone need- payers, accountants, attorneys, and Service
U.S. Tax Treaty Agreement Between the ing access to the text. General users of this employees whose responsibilities require
United States of America and the information are taxpayers whose tax liability them to deal with U.S. tax treaties.
Republic of Austria for the Avoidance of is affected by the treaty; tax preparers, ac- LM:PFT:PF Tax Related Public Use
Double Taxat countants, and attorneys who serve such
Publication 3420 is a reprint of the conven- taxpayers; and LM:PFT:PF Tax Related 3424 A 30515S Each
tion between the U.S. and the Republic of Public Use 07/1999 Special Handling/See Remarks
Austria as signed for the general effective Technical Explanationof the Convention
date of 01/01/99 under Article 28. the con- 3422 28284I Each between the United States of America
vention data is available on the IRS website 07/1999 Special Handling/See Remarks and the Swiss Confederation
(www.irs.ustreas.gov) for frequent or ran- U.S. Treaty ConventionBetween the Publication 3424-A is a reprint of the tech-
nical explanation of the convention between
dom online research or downloading by Government of the United States of
the U.S. and the Swiss Confederation as
anyone needing access to the text. General America and the Government of the
signed for the general effective date of 01-
users of this information are taxpayers Republic of Italy for 01-98 under Article 29. This data comple-
whose tax liability is affected buy the Treaty, Publication 3422 is a reprint of the conven- ments the basic U.S. Tax Treaty convention
tax preparers who serve such taxpayers, tion between the U.S. and the Government reprint (Publication 3424, CATNUM
accountants, attorneys, and Service em- of the Republic of Italy as signed for the 28286E), both of which are available on the
ployees whose responsibilities require them general effective date of 01/01/85 under IRS website (www.irs.gov) for frequent or
to deal with U.S. tax treaties. Article 28. The convention data is available random online research or downloading by
LM:PFT:PF Tax Related Public Use on the IRS website (www.irs.ustreas.gov) anyone needing access to the text. General
for frequent or random online research or users of this information are taxpayers
downloading by anyone needing access to whose tax liability is affected by the treaty;
the text. General users of this information tax preparers, accountants, and attorneys
are taxpayers whose tax liability is affected who serve suc LM:PFT:PF Tax Related
Public Use
by the treaty, tax preparers who serve such
taxpayers, accountants, attorneys, and 3425 28295P Each
Service employees whose responsibilities 09/2001 Destroy Prev Issues Upon Rec
require them to deal with U.S. tax treaties. 5 Easy Ways To Use EFTPS
LM:PFT:PF Tax Related Public Use This brochure will be used to educate tax
practitioners, accountants, and payroll
companies on the use and convenience of
using the Electronic Federal Tax Payment
System (EFTPS). W:E:DEF:CMMB Tax
Related Public Use
P-25
Publications
3433 26202Y Each 3434 A 30518Z Each 3437 26286K Each
U.S. Treaty Convention Between the Technical Explanation of the Convention U.S. Tax Treaty Agreement Between the
Government of the United States of and Protocol between the United States United States of America and the
America and the Government of of America and the Republic of India Kindgom of Spain for the Avoidance of
Australia for the Avoida Publication 3434-A is a reprint of the tech- Double Taxation
Publication 3433 is a reprint of the conven- nical explanation of the convention between Publication 3437 is a reprint of the conven-
tion between the U.S. and the Government the U.S. and the Republic of India as signed tion between the U.S. and the Kingdom of
of Australia as signed for the general effec- for the general effective date of 01/01/91 Spain as signed for the general effective
tive date of 12/01/83 under Article 28. The under Article 30. This data complements the date of 01/01/91 under Article 29. The con-
convention data is available on the IRS basic U.S. Tax Treaty Convention reprint vention data is available on the IRS website
website (www.irs.ustreas.gov) for frequent (Publication 3434, CATNUM 26221F), both (www.irs.ustreas.gov) for frequent or ran-
or random online research or downloading of which are available on the IRS website dom online research or downloading by
by anyone needing access to the text. (www.irs.gov) for frequent or random online anyone needing access to the text. General
General users of this information are tax- research or downloading by anyone need- users of this information are taxpayers
payers whose tax liability is affected by the ing access to the text. General users of this whose tax liability is affected by the treaty,
treaty, tax preparers who serve such tax- information are taxpayers whose tax liability tax preparers who serve such taxpayers,
payers, accountants, attorneys, and Service is affected by the treaty; tax preparers, ac- accountants, attorneys, and service em-
employees whose responsibilities require countants, and attorneys who serve such ployees whose responsibilities require them
them to deal with U.S. tax treaties. LM:PFT:PF Tax Related Public Use to deal with U.S. tax treaties.
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use
3435 26227T Each
3433 A 30516D Each 07/1999 Special Handling/See Remarks 3438 26330R Each
07/1999 Special Handling/See Remarks U.S. Tax Treaty Convention Between the 07/1999 Special Handling/See Remarks
Technical Explanation of the Convention Government of the United States of U.S. Tax Treaty Convention with the
between the Government of the United America and the Government of the Union of Soviet Socialist Republics on
States of America and the Government Republic of Kaza Matters of Taxation
of Austral Publication 3435 is a reprint of the conven- Publication 3438 is a reprint of the conven-
Publication 3422-A is a reprint of the tech- tion between the U.S. and the Government tion between the U.S. and the Union of So-
nical explanation of the convention between of the Republic of Kazakhstan as signed for viet Socialist Republics as signed for the
the U.S. and Australia as signed for the the general effective date of 01/01/96 under general effective date of 01/01/76 under
general effective date of 12/01/83 under Article 28. The convention data is available Article XIII. The convention data is available
Article 28. This data complements the basic on the IRS website (www.irs.ustreas.gov) on the IRS website (www.irs.ustreas.gov)
U.S. Tax Treaty Convention reprint (Publi- for frequent or random online research or for frequent or random online research or
cation 3433, CATNUM 26202Y), both of downloading by anyone needing access to downloading by anyone needing access to
which are available on the IRS website the text. General users of this information the text. General users of this information
(www.irs.gov) for frequent or random online are taxpayers whose tax liability is affected are taxpayers whose tax liability is affected
research or downloading by anyone need- by the treaty, tax preparers who serve such by the treaty, tax preparers who serve such
ing access to the text. General users of this taxpayers, accountants, attorneys, and taxpayers, accountants, attorneys, and ser-
information are taxpayers whose tax liability Service employees whose responsibilities vice employees whose responsibilities re-
is affected by the treaty; tax preparers, ac- require them to deal with U.S. tax treaties. quire them to deal with U.S. tax treaties.
countants, and attorneys who serve such LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use
taxpayers; a LM:PFT:PF Tax Related
Public Use 3436 26231B Each 3446 26811P Each
07/1999 Special Handling/See Remarks 08/1999 No Previous Issue
3434 26221F Each U.S. Tax Treaty Agreement Between the IRS Customer Satisfaction Task Force
07/1999 Special Handling/See Remarks United States of America and the Recommendations for CEP Process
U.S. Tax Treaty Convention Between the Russian Federation for the Avoidance Improvements
Government of the United States of of Double Taxati This report showcases the research done
America and the Government of the Publication 3436 is a reprint of the conven- by the IRS/Tax Executive Institute Cus-
Republic of Indi tion between the U.S. and the Russian tomer Satisfaction Task Force to explain
Publication 3434 is a reprint of the conven- Federation as signed for the general effec- and improve on the low ratings that spe-
tion between the U.S. and the Government tive date of 01/01/94 under Article 27. The cialists and their managers received from
of the Republic of India as signed for the convention data is available on the IRS two surveys from taxpayers. Recommen-
general effective date of 01/01/91 under website (www.irs.ustreas.gov) for frequent dations for immediate, intermediate and
Article 30. The convention data is available or random online research or downloading long-term improvements are included in this
on the IRS website (www.irs.ustreas.gov) by anyone needing access to the text. report. OP:EX:C:SP General Admin Pub-
for frequent or random online research or General users of this information are tax- lic Use
downloading by anyone needing access to payers whose tax liability is affected by the
the text. General users of this information treaty, tax preparers who serve such tax- 3447 26948D Each
are taxpayers whose tax liability is affected payers, accountants, attorneys, and Service 08/2000 Destroy Prev Issues Upon Rec
by the treaty, tax preparers who serve such employees whose responsibilities require VITA DESK CARD
taxpayers, accountants, attorneys, and ser- them to deal with U.S. tax treaties. VITA Desk Card
vice employees whose responsibilities re- LM:PFT:PF Tax Related Public Use W:CAR:SPEC:PPD:E Tax Related Public
quire them to deal with U.S. tax treaties. Use This product may not be ordered by
LM:PFT:PF Tax Related Public Use the general public
P-26
Publications
3452 28381C Each 3455 28394F Each 3458 A 30527K Each
01/2002 Destroy Prev Rev. Immediately 07/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks
Questions and Answers for Tax U.S. Tax Treaty Convention Between the Technical Explanation of the Convention
Professionals Government of the United States of between the Government of the United
This brochure provides answers to author- America and the Portuguese Republic States of America and the Government
ized e-file providers frequently asked ques- for the Avoida of the Rep
tions. Publication 3452 is included in BOTH Publication 3455 is a reprint of the conven- Publication 3458-A is a reprint of the tech-
the Marketing Tool Kit for Current Author- tion between the U.S. and Portuguese Re- nical explanation of the convention between
ized IRS e-file Providers (Pub. 3867) and public as signed for the general effective the U.S. and the Republic of Cyprus as
the Marketing Tool Kit for New Applicants date of 01/01/96 under Article 30. The con- signed for the general effective date of
to the IRS e-file Program (Pub. 3005). vention data is available on the IRS website 01/01/86 under Article 30. This data com-
W:E:IEF:CMMB Tax Related Public Use (www.irs.ustreas.gov) for frequent or ran- plements the basic U.S. Tax Treaty con-
dom online research or downloading by vention reprint (Publication 3458, CATNUM
anyone needing access to the text. General 28402U), both of which are available on the
3454 28393U Each users of this information are taxpayers IRS website (www.irs.gov) for frequent or
07/1999 Special Handling/See Remarks whose tax liability is affected by the treaty, random online research or downloading by
U.S. Tax Treaty Agreement Between the tax preparers who serve such taxpayers, anyone needing access to the text. General
United States of America and the accountants, attorneys, and Service em- users of this information are taxpayers
Kingdom of Belgium for the Avoidance ployees whose responsibilities require them whose tax liability is affected by the treaty;
of Double Taxati to deal with U.S. tax treaties. tax preparers, accountants, and attorneys
Publication 3454 is a reprint of the conven- LM:PFT:PF Tax Related Public Use who serve such LM:PFT:PF Tax Related
tion between the U.S. and the Kingdom of Public Use
Belgium as signed for the general effective 3457 28401J Each
date of 01/01/71 under Article 30. The con- 07/1999 Special Handling/See Remarks 3459 28403F Each
vention data is available on the irs website U.S. Tax Treaty Convention between 07/1999 Special Handling/See Remarks
(www.irs.ustreas.gov) for frequent or ran- Barbados and the United States of U.S. Tax Treaty Convention Between the
dom online research or downloading by Americal for the Avoidance of Double United States of America and the Czech
anyone needing access to the text. General Taxation and the P Republic for the Avoidance of Double
users of this information are taxpayers Publication 3457 is a reprint of the conven- Taxation
whose tax liability is affected by the treaty, tion between the U.S. and Barbados as Publication 3459 is a reprint of the conven-
tax preparers who serve such taxpayers, signed for the general effective date of tion between the U.S. and Czech Republic
accountants, attorneys, and Service em- 01/01/84 under Article 28. The convention as signed for the general effective date of
ployees whose responsibilities require them data is available on the IRS website 01/01/93 under Article 29. The convention
to deal with U.S. tax treaties. (www.irs.ustreas.gov) for frequent or ran- data is available on the IRS website
LM:PFT:PF Tax Related Public Use dom online research or downloading by (www.irs.ustreas.gov) for frequent or ran-
anyone needing access to the text. General dom online research or downloading by
3454 A 29987G Each users of this information are taxpayers anyone needing access to the text. General
07/1999 Special Handling/See Remarks whose tax liability is affected by the treaty, users of this information are taxpayers
Technical Explanation of U.S.--Belgium tax preparers who serve such taxpayers, whose tax liability is affected by the treaty,
Income Tax Convention accountants, attorneys, and Service em- tax preparers who serve such taxpayers,
Publication 3454-A is a reprint of the tech- ployees whose responsibilities require them accountants, attorneys, and Service em-
nical explanation of the convention between to deal with U.S. tax treaties. ployees whose responsibilities require them
the U.S. and Belgium as signed for the LM:PFT:PF Tax Related Public Use to deal with U.S. tax treaties.
general effective date of 01/01/70 under LM:PFT:PF Tax Related Public Use
Article 30. This technical explanation data 3458 28402U Each
complements the basic U.S. Tax Treaty 07/1999 Special Handling/See Remarks 3460 28404Q Each
Convention reprint (Publication 3454, CAT- U.S. Tax Treaty Convention between the 07/1999 Special Handling/See Remarks
NUM 28393U), both of which are available Government of the United States of U.S. Tax Treaty Convention Between the
on the IRS website (www.irs.gov) for fre- America and the Government of the United States of America and Denmark
quent or random online research or down- Republic of Cypr for the Avoidance of Double Taxation
loading by anyone needing access to the Publication 3458 is a reprint of the conven- and the Pre
text. General users of this information are tion between the U.S. and the Republic of Publication 3460 is a reprint of the conven-
taxpayers whose tax liability is affected by Cyprus as signed for the general effective tion between the U.S. and Denmark as
the treaty; tax preparers, accountants, and date of 01/01/86 under Article 30. The con- signed for the general effective date of
attorneys who ser LM:PFT:PF Tax Re- vention data is available on the IRS website 01/01/48 under Article XXIII. The conven-
lated Public Use (www.irs.ustreas.gov) for frequent or ran- tion data is available on the IRS website
dom online research or downloading by (www.irs.ustreas.gov) for frequent or ran-
anyone needing access to the text. General dom online research or downloading by
users of this information are taxpayers anyone needing access to the text. General
whose tax liability is affected by the treaty, users of this information are taxpayers
tax preparers who serve such taxpayers, whose tax liability is affected by the treaty,
accountants, attorneys, and Service em- tax preparers who serve such taxpayers,
ployees whose responsibilities require them accountants, attorneys, and service em-
to deal with U.S. tax treaties. ployees whose responsibilities require them
LM:PFT:PF Tax Related Public Use to deal with U.S. tax treaties.
P-27
Publications
3461 28405B Each 3464 28408I Each 3467 28411F Each
U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the
Government of the United States of Government of the United States of Government of the United States of
America and the Government of the Arab America and the Government of the America and the Government of Ireland
Republic of Hungarian People for the Avoi
Publication 3461 is a reprint of the conven- Publication 3464 is a reprint of the conven- Publication 3467 is a reprint of the conven-
tion between the U.S. and Egypt as signed tion between the U.S. and the Government tion between the U.S. and the Government
for the general effective date of 01/01/82 of the Hungarian People's Republic as of Ireland as signed for the general effective
under Article 31. The convention data is signed for the general effective date of date of 01/01/98 under Article 29. The con-
available on the IRS website 01/01/80 under Article 25. The convention vention data is available on the IRS website
(www.irs.ustreas.gov) for frequent or ran- data is available on the IRS website (www.irs.ustreas.gov) for frequent or ran-
dom online research or downloading by (www.irs.ustreas.gov) for frequent or random online research or downloading by
anyone needing access to the text. General dom online research or downloading by anyone needing access to the text. General
users of this information are taxpayers anyone needing access to the text. General users of this information are taxpayers
whose tax liability is affected by the treaty, users of this information are taxpayers whose tax liability is affected by the treaty,
tax preparers who serve such taxpayers, whose tax liability is affected by the treaty, tax preparers who serve such taxpayers,
accountants, attorneys, and Service em- tax preparers who serve such taxpayers, accountants, attorneys, and Service em-
ployees whose responsibilities require them accountants, attorneys, and Service employees whose responsibilities require them
to deal with U.S. tax treaties. ployees whose responsibilities require them to deal with U.S. tax treaties.
LM:PFT:PF Tax Related Public Use to deal with U.s. tax treat LM:PFT:PF Tax LM:PFT:PF Tax Related Public Use
Related Public Use
3462 28406M Each 3468 28412Q Each
07/1999 Special Handling/See Remarks 3465 28409T Each 07/1999 Special Handling/See Remarks
U.S. Tax Treaty Convention Between the 07/1999 Special Handling/See Remarks U.S. Tax Treaty Convention between the
Government of the United States of U.S. Tax Treaty Convention between the Government of the United States of
America and the Government of the Government of the United States of America and the Government of the
Republic of Finl America and the Government of the Republic of Jama
Publication 3462 is a reprint of the conven- Republic of Icel Publication 3468 is a reprint of the conven-
tion between the U.S. and the Government Publication 3465 is a reprint of the convention between the U.S. and the Republic of
of the Republic of Finland as signed for the tion between the U.S. and the Republic of Jamaica as signed for the general effective
general effective date of 01/01/91 under Iceland as signed for the general effective date of 01/01/82 under Article 29. The con-
Article 28. The convention data is available date of 01/01/76 under Article 31. The convention data is available on the IRS website
on the IRS website (www.irs.ustreas.gov) vention data is available on the IRS website (www.irs.ustreas.gov) for frequent or ran-
for frequent or random online research or (www.irs.ustreas.gov) for frequent or random online research or downloading by
downloading by anyone needing access to dom online research or downloading by anyone needing access to the text. General
the text. General users of this information anyone needing access to the text. General users of this information are taxpayers
are taxpayers whose tax liability is affected users of this information are taxpayers whose tax liability is affected by the treaty,
by the treaty, tax preparers who serve such whose tax liability is affected by the treaty, tax preparers who serve such taxpayers,
taxpayers, accountants, attorneys, and tax preparers who serve such taxpayers, accountants, attorneys, and Service em-
Service employees whose responsibilities accountants, attorneys, and Service employees whose responsibilities require them
require them to deal with U.S. tax treaties. ployees whose responsibilities require them to deal with U.S. tax treaties.
LM:PFT:PF Tax Related Public Use to deal with U.S. tax treaties. LM:PFT:PF Tax Related Public Use
3463 28407X Each 3469 28413B Each
07/1999 Special Handling/See Remarks 3466 28410U Each 07/1999 Special Handling/See Remarks
U.S. Tax Treaty Convention with Greece 07/1999 Special Handling/See Remarks U.S. Tax Treaty Convention between the
for Avoidance of Double Taxation and U.S. Tax Treaty Convention between the Government of the United States of
the Prevention of Fiscal Evasion with Government of the United States of America and the Government of the
Respect to America and the Government of the Republic of Kore
Publication 3463 is a reprint of the conven- Republic of Indo Publication 3469 is a reprint of the conven-
tion between the U.S. and Greece as Publication 3466 is a reprint of the convention between the U.S. and the Government
signed for the general effective date of tion between the U.S. and the Republic of of the Republic of Korea as signed for the
01/01/53 under Article XXI. The convention Indonesia as signed for the general effec- general effective date of 01/01/80 under
data is available on the IRS website tive date of 01/01/90 under Article 30. The Article 31. The convention data is available
(www.irs.ustreas.gov) for frequent or ran- convention data is available on the IRS on the IRS website (www.irs.ustreas.gov)
dom online research or downloading by website (www.irs.ustreas.gov) for frequent for frequent or random online research or
anyone needing access to the text. General or random online research or downloading downloading by anyone needing access to
users of this information are taxpayers by anyone needing access to the text. the text. General users of this information
whose tax liability is affected by the treaty, General users of this information are tax- are taxpayers whose tax liability is affected
tax preparers who serve such taxpayers, payers whose tax liability is affected by the by the treaty, tax preparers who serve such
accountants, attorneys, and Service em- treaty, tax preparers who serve such tax- taxpayers, accountants, attorneys, and
ployees whose responsibilities require them payers, accountants, attorneys, and Service Service employees whose responsibilities
to deal with U.S. tax treaties. employees whose responsibilities require require them to deal with U.S. tax treaties.
LM:PFT:PF Tax Related Public Use them to deal with U.S. tax treaties. LM:PFT:PF Tax Related Public Use
P-28
Publications
3470 28414M Each 3473 28417T Each 3476 28420Q Each
U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the
United States of America and the Grand Government of the United States of Government of the United States of
Duchy of Luxembourg for the Avoidance America and New Zealand for the America and the Government of the
of Doubl Avoidance of Doubl Republic of the
tion between the U.S. and the Grand Duchy tion between the U.S. and New Zealand as tion between the U.S. and the Government
of Luxembourg as signed for the general signed for the general effective date of of the Republic of the Philippines as signed
effective date of 01/01/64 under Article XXII. 11/02/83 under Article 27. The convention for the general effective date of 01/01/83
The convention data is available on the IRS data is available on the IRS website under Article 29. The convention data is
website (www.irs.ustreas.gov)for frequent (www.irs.ustreas.gov) for frequent or ran- available on the IRS website
or random online research or downloading dom online research or downloading by (www.irs.ustreas.gov) for frequent or ran-
by anyone needing access to the text. anyone needing access to the text. General dom online research or downloading by
General users of this information are tax- users of this information are taxpayers anyone needing access to the text. General
payers whose tax liability is affected by the whose tax liability is affected by the treaty, users of this information are taxpayers
treaty, tax preparers who serve such tax- tax preparers who serve such taxpayers, whose tax liability is affected by the treaty,
payers, accountants, attorneys, and Service accountants, attorneys, and Service em- tax preparers who serve such taxpayers,
employees whose responsibilities require ployees whose responsibilities require them accountants, attorneys, and Service em-
them to deal with U.S. tax treaties. to deal with U.S. tax treaties. ployees whose responsibilities require them
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use to deal with U.S. tax treat LM:PFT:PF Tax
Related Public Use
3471 28415X Each 3474 28418E Each
07/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks 3477 28421B Each
U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the 07/1999 Special Handling/See Remarks
Government of the United States of Government of the United States of U.S. Tax Treaty Convention between the
America and the Government of the America and the Government of the Government of the United States of
United Mexican S Kingdom of Norwa America and the Government of the
Publication 3471 is a reprint of the conven- Publication 3474 is a reprint of the conven- Polish People's
tion between the U.S. and the Government tion between the U.S. and the Government Publication 3477 is a reprint of the conven-
of the United Mexican States as signed for of the Kingdom of Norway as signed for the tion between the U.S. and the Polish Peo-
the general effective date of 01/01/94 under general effective date of 01/01/71 under ple's Republic as signed for the general
Article 29. The convention data is available Article 31. The convention data is available effective date of 01/01/74 under Article 25.
on the IRS website (www.irs.ustreas.gov) on the IRS website (www.irs.ustreas.gov) The convention data is available on the IRS
for frequent or random online research or for frequent or random online research or website (www.irs.ustreas.gov) for frequent
downloading by anyone needing access to downloading by anyone needing access to or random online research or downloading
the text. General users of this information the text. General users of this information by anyone needing access to the text.
are taxpayers whose tax liability is affected are taxpayers whose tax liability is affected General users of this information are tax-
by the treaty, tax preparers who serve such by the treaty, tax preparers who serve such payers whose tax liability is affected by the
taxpayers, accountants, attorneys, and taxpayers, accountants, attorneys, and treaty, tax preparers who serve such tax-
Service employees whose responsibilities Service employees whose responsibilities payers, accountants, attorneys, and Service
require them to deal with U.S. tax treaties. require them to deal with U.S. tax treaties. employees whose responsibilities require
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use them to deal with U.S. tax treaties.
LF:PFT:PF Tax Related Public Use
3472 28416I Each 3475 28419P Each
07/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks 3478 28422M Each
U.S. Tax Treaty Convention Between the U.S. Tax Treaty Convention Between the 07/1999 Special Handling/See Remarks
Government of the United States of Government of the United States of U.S. Tax Treaty Convention between the
America and the Government of the America and Pakistan for the Avoidance Government of the United States of
Kingdom of Moroc of Double T America and the Government of the
Publication 3472 is a reprint of the conven- Publication 3475 is a reprint of the conven- Socialist Republ
tion between the U.S. and Morocco as tion between the U.S. and Pakistan as Publication 3478 is a reprint of the conven-
signed for the general effective date of signed for the general effective date of tion between the U.S. and the Government
01/01/81 under Article 28. The convention 01/01/59 under Article XX. The convention of the Socialist Republic of Romania as
data is available on the IRS website data is available on the IRS website signed for the general effective date of
(www.irs.gov) for frequent or random online (www.irs.gov) for frequent or random online 01/01/74 under Article 27. The convention
research or downloading by anyone need- research or downloading by anyone need- data is available on the IRS website
ing access to the text. General usersof this ing access to the text. General users of this (www.irs.ustreas.gov) for frequent or ran-
information are taxpayers whose tax liability information are taxpayers whose tax liability dom online research or downloadingby
is affected by the treaty; tax preparers who is affected by the treaty; tax preparers who anyone needing access to the text. General
service such taxpayers; accountants, attor- service such taxpayers; accountants, attor- users of this information are taxpayers
neys, and Service employees whose re- neys, and Service employees whose re- whose tax liability is affected by the treaty,
sponsibilities require them to deal with U.S. sponsibilities require them to deal with U.S. tax preparers who serve such taxpayers,
tax treaties. LM:PFT:PF Tax Related tax treaties. LM:PFT:PF Tax Related accountants, attorneys, and Service em-
Public Use Public Use ployees whose responsibilities require them
to deal with U.S. tax trea LM:PFT:PF Tax
Related Public Use
P-29
Publications
3479 28423X Each 3481 28425T Each 3483 28427P Each
U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention Between the
United States of America and the Slovak Government of the United States of Government of the United States of
Republic for the Avoidance of Double America and the Government of Sweden America and Trinidad and Tobago for the
Taxation for the Avoid Avoidance
tion between the U.S. and the Slovak Re- tion between the U.S. and the Government tion between the U.S. and Trinidad and
public as signed for the general effective of Sweden as signed for the general effec- Tobago as signed for the general effective
date of 01/01/93 under Article 29. The con- tive date of 01/01/96 under Article 29. The date of 01/01/70 under Article 28. The con-
vention data is available on the IRS website convention data is available on the IRS vention data is available on the IRS website
(www.irs.ustreas.gov) for frequent or ran- website (www.irs.ustreas.gov) for frequent (www.irs.gov) for frequent or random online
dom online research or downloading by or random online research or downloading research or downloading by anyone need-
anyone needing access to the text. General by anyone needing access to the text. ing access to the text. General users of this
users of this information are taxpayers General users of this information are tax- information are taxpayers whose tax liability
whose tax liability is affected by the treaty, payers whose tax liability is affected by the is affected by the treaty; tax preparers who
tax preparers who serve such taxpayers, treaty, tax preparers who serve such tax- service such taxpayers; accountants, attor-
accountants, attorneys, and Service em- payers, accountants, attorneys, and Service neys, and Service employees whose re-
ployees whose responsibilities require them employees whose responsibilities require sponsibilities require them to deal with U.S.
to deal with U.S. tax treaties. them to deal with U.S. tax treaties. tax treaties. LM:PFT:PF Tax Related
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use Public Use
3480 28424I Each 3482 28426E Each 3484 28428A Each

U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention between the U.S. Tax Treaty Convention Between the
United States of America and the United States of America and the Government of the United States of
Republic of South Africa for the Government of the Kingdom of Thailand America and the Government of the
Avoidance of Double for the Avoida Tunisian Republi
tion between the U.S. and the Republic of tion between the U.S. and Thailand as tion between the U.S. and the Tunisian
South Africa as signed for the general ef- signed for the general effective date of Republic as signed for the general effective
fective date of 01/01/98 under Article 28. 01/01/98 under Article 30. The convention date of 01/01/90 under Article 28. The con-
The convention data is available on the IRS data is available on the IRS website vention data is available on the IRS website
website (www.irs.ustreas.gov) for frequent (www.irs.ustreas.gov) for frequent or ran- (www.irs.gov) for frequent or random online
or random online research or downloading dom online research or downloading by research or downloading by anyone need-
by anyone needing access to the text. anyone needing access to the text. General ing access to the text. General users of this
General users of this information are tax- users of this information are taxpayers information are taxpayers whose tax liability
payers whose tax liability is affected by the whose tax liability is affected by the treaty, is affected by the treaty; tax preparers who
treaty, tax preparers who serve such tax- tax preparers who serve such taxpayers, service such taxpayers; accountants, attor-
payers, accountants, attorneys, and Service accountants, attorneys, and Service em- neys, and Service employees whose re-
employees whose responsibilities require ployees whose responsibilities require them sponsibilities require them to deal with U.S.
them to deal with U.S. tax treaties. to deal with U.S. tax treaties. tax treaties. LM:PFT:PF Tax Related
LM:PFT:PF Tax Related Public Use LM:PFT:PF Tax Related Public Use Public Use
3480 A 30553G Each 3482 A 30555C Each 3485 28429L Each

Technical Explanation of the Convention Technical Explanation of the Convention U.S. Tax Treaty Agreement between the
between the United States of America between the Government of the United Government of the United States of
and the Republic of South Africa States of America and the Government America and the Republic of Turkey for
Publication 3480-A is a reprint of the tech- of the Kin the Avoidanc
nical explanation of the convention between Publication 3482-A is a reprint of the tech- Publication 3485 is a reprint of the agree-
the U.S. and South Africa as signed for the nical explanation of the convention between ment between the U.S. and the Republic of
general effective date of 01/01/98 under the U.S. and Thailand as signed for the Turkey as signed for the general effective
Article 28. This data complements the basic general effective date of 01/01/98 under date of 01/01/98 under Article 28. The
U.S. Tax Treaty Convention reprint (Publi- Article 30. This data complements the basic agreement data is available on the IRS
cation 3480, CATNUM 28424I), both of U.S. Tax Treaty Convention reprint (Publi- website (www.irs.ustreas.gov) for frequent
which are available on the IRS website cation 3482, CATNUM 28426E), both of or random online research or downloading
(www.irs.gov) for frequent or random online which are available on the IRS website by anyone needing access to the text.
research or downloading by anyone need- (www.irs.gov) for frequent or random online General users of this information are tax-
ing access to the text. General users of this research or downloading by anyone need- payers whose tax liability is affected by the
information are taxpayers whose tax liability ing access to the text. General users of this treaty, tax preparers who serve such tax-
is affected by the treaty; tax preparers, ac- information are taxpayers whose tax liability payers, accountants, attorneys, and Service
countants, and attorneys who serve such is affected by the treaty; tax preparers, ac- employees whose responsibilities require
taxpayers LM:PFT:PF Tax Related Public countants, and attorneys who serve such them to deal with U.S. tax treaties.
Use taxpayers; an LM:PFT:PF Tax Related LM:PFT:PF Tax Related Public Use
Public Use
P-30
Publications
3498 73074S Each 3523 73187W Each 3540 73281J Each
The Examination Process EITC In a Nutshell Poster Taxpayer Advocate Mailer
This publication explains the audit process Publication 3523 is a poster distributed to Publication 3540 is a self-mailer used by the
from the initiation of the examination Tax Professionals to publicize information Taxpayer Advocate's office to promote their
through the overview of the collection proc- about Earned Income Tax Credit (EITC). services to taxpayers. TA:CCL Tax Re-
ess, including Appeals options. It will be W:C:FD Tax Related Public Use lated Public Use
sent with all Preliminary 30-day letters along
with the required reports and will be used 3524 73196H Each 3540 SP 73297T Each
by the districts and service centers. 04/2002 Destroy Prev Issues Upon Rec 01/2002 Use/Issue Prev Issue First
S:C:CP:RC:EGP Tax Related Public Use EITC Eligibility Checklist Poster Taxpayer Advocate Mailer Spanish
Publication 3524 is a poster distributed to
Version
Tax Professionals to publicize information
Publication 3540SP is a self mailer used by
3512 28669X Each about Earned Income Tax Credit (EITC).
the Taxpayer Advocate's office to promote
03/2001 Use/Issue Prev Issue First W:C:FD Tax Related Public Use
their services to taxpayers. TA Tax Re-
Innocent Spouse Relief (Brochure)
3535 73271N Each lated Public Use
This publication assists taxpayers and
practitioners as they attempt to better un- 12/2000 Destroy Prev Issues Upon Rec
Not Valid for Employment SSN poster 3541 73282U Each
derstand the provisions of IRC Section 6015 01/2002 Use/Issue Prev Issue First
and the availability of "Innocent Spouse The poster will be used as an educational
handout at EIC workshops and other prac- Taxpayer Advocate Service Pocket
Relief". W:ISP Other Public Use
tioner seminars and outreach programs. Folder
3512 (SP) 30621X Each W:C:FD General Admin Public Use Publication 3541 is a pocket folder used by
01/2001 No Previous Issue the Taxpayer Advocate Service to promote
Innocent Spouse Relief (Brochure) 3535 SP 73272Y Each their services to taxpayers. TA:CCL Tax
Spanish Translation 12/2000 Destroy Prev Issues Upon Rec Related Public Use
This publication assists Spanish-speaking Not Valid for Employment SSN poster
taxpayers and practitioners as they attempt (Spanish version) 3545 73286M Each
to better understand the provisions of IRS The poster will be used as an educational 09/2000 No Previous Issue
Section 6015 and the availability of "Inno- handout at EIC workshops and other prac- The Internal Revenue Service-Working to
cent Spouse Relief". W:ISP Other Public titioner seminars and outreach programs. Put Service First Magnet
Use W:C:FD General Admin Public Use Publication 3545 is a magnet which is part
of the Taxpayer Information and Communi-
3515 73137Q Each 3536 73274U Each cation Publicity campaign. CL:C:MT Tax
04/2001 No Previous Issue 02/2001 No Previous Issue Related Public Use
Non-ERO Selling Piece Excise Tax Fuel Reporting EDI Guide
This promotional publication is designed to Publication 3536 is a new publication which 3551 28810Y Each
is designed to provide the general require- 01/2000 No Previous Issue
interest practitioners in becoming Author-
ments, specifications, and procedures for
ized IRS e-file Providers (EROs). It is Log Your Tips (Beaver Poster)
the electronic filing of Forms 720-TO (Ter-
4-color pages in length, 8-1/2 x 11" in size This poster will be used by taxpayers to
minal Operator Report) and 720-CS (Carrier
and includes testimonials from Exemplary hang above their time clocks to remind
Summary Report). S:C:CP:RC:EX Tax
EROs. Suggested uses are promotions to employees to report their tips. IRS employ-
Related Public Use
professional preparers at conferences, ees will distribute these posters to the pub-
speeches, information seminars, etc. It can 3537 73278M Each lic. S:T Other Public Use
also be mailed with a cover letter or invita- 12/2001 Use/Issue Prev Issue First
tion to a special event. Taxpayer Advocate Brochure 3551 A 28811J Each
W:E:IEF:CMMB Tax Related Public Use Publication 3537 is a brochure that intro- 01/2000 No Previous Issue
duces the Taxpayer Advocate Service to You May Need It Someday! (Pocket
taxpayers and explains how the service can Change Poster)
3518 73164X Each help resolve taxpayer problems. This poster will be used by taxpayers to
10/2001 Destroy Prev Issues Upon Rec TA:CCL Tax Related Public Use hang above their time clocks to remind
Beauty Industry Federal Tax Guidelines employee's to report their tips. IRS em-
This publication addresses tax issues con- 3537 SP 73295X Each ployees will distribute these posters to the
cerning the beauty industry by outlining 12/2001 Use/Issue Prev Issue First public. S:T Other Public Use
general policies and IRS sources on the Taxpayer Advocate Brochure
subject. It is written for booth renters, em- Publication 3537SP is a brochure that in- 3551 B 28812U Each
ployees, independent contractors, and troduces the Taxpayer Advocate Service to 01/2000 No Previous Issue
salon owners. The originator has stated that taxpayers and explains how the service can I've Got Some Tips for You... ("$"
public requests can be granted for up to 100 help resolve taxpayer problems. TA Tax Poster)
copies. Requestors should contact the Related Public Use This poster will be used by taxpayers to
originator if more than 100 is needed.
hang above their time clocks to remind
S:C:CP:S Tax Related Public Use 3539 73280Y Each
employees to report their tips. IRS employ-
3518 (SP) 30575U Each ees will distribute these posters to the pub-
Taxpayer Advocate Poster
09/2000 No Previous Issue Publication 3539 is a poster advertising the lic. S:T Other Public Use
Beauty and Barber Industry Federal Tax Taxpayer Advocate service. TA:CCL Tax
Guidelines (Spanish Version) Related Public Use
3551 C 28813F Each
This publication addresses tax issues con- 01/2000 No Previous Issue
cerning the beauty industry by outlining 3539 SP 73296I Each Reporting All Your Tips Adds Up (Piggy
general policies and IRS sources on the 01/2002 Use/Issue Prev Issue First Bank Poster)
subject. It is written for booth renters, em- Taxpayer Advocate Poster (Spanish This poster will be used by taxpayers to
ployees, independent contractors, and Version) hang above their time clocks to remind
salon owners. This publication is in Span- Pub 3539 SP is a poster promoting the employees to report their tips. IRS em-
ish. S:C:CP:RC:ET Tax Related Public Taxpayer Advocate Service TA Tax Re- ployees will distribute these posters to the
Use lated Public Use public. S:T Other Public Use
P-31
Publications
3553 28835T Each 3576 29091F Each 3577 A 30562R Each
02/2002 Use/Issue Prev Issue First 07/1999 Special Handling/See Remarks 07/1999 Special Handling/See Remarks
E-FILE MOUSEPAD U.S. Tax Treaty Convention Between the Technical Explanation of the Convention
Pub. 3553 is the e-file Mousepad. The Government of the United States of between the United States of America
Mousepad is constructed with a Neoprene America and the Republic of Latvia for and the Republic of Lithuania
base with a white polyester facing and is Publication 3577-A is a reprint of the tech-
the Avoidan
3/16" thick. These pads are to be used for nical explanation of the convention between
the various IRS tax forums and trade shows Pulication 3576 is a reprint of the conven-
the U.S. and Lithuania as signed for the
to help market and promote e-filing. tion between the U.S. and Latvia as signed
general effective date of 01/01/00 under
W:C:CAR Tax Related Public Use for the general effective date of 01/01/2000
Article 29. This data complements the basic
under Article 29. The convention data is U.S. Tax Treaty Convention reprint (Publi-
3557 28867D Each available on the IRS website (www.irs.gov) cation 3577, CATNUM 29092Q), both of
01/2000 No Previous Issue for frequent or random online research or which are available on the IRS website
EITC Tax Table Guide downloading by anyone needing access to (www.irs.gov) for frequent or random online
This item is a tax table guide to be used by the text. General users of this information research or downloading by anyone need-
volunteers to locate correct tax information are taxpayers whose tax liability is affected ing access to the text. General users of this
on tax table on Form 1040 or Publication
by the treaty; tax preparers who service information are taxpayers whose tax liability
17. This product was converted to the Na-
such taxpayers; and accountants, attor- is affected by the treaty; tax preparers, ac-
tional Number System and supersedes RC
Se Doc. 360 (Rev. 11-91). neys, and Service employees whose res- countants, and attorneys who serve such
W:CAR:SPEC:PPD:E General Admin ponbilities require them to deal with U.S. tax taxpayers; a LM:PFT:PF Tax Related
Public Use treaties. LM:PFT:PF Tax Related Public Public Use
Use
3570 29043V Each 3578 29093B Each
03/2000 No Previous Issue 3576 A 30561G Each 07/1999 Special Handling/See Remarks
Taxi Interactive (TAXI) CD-ROM 07/1999 Special Handling/See Remarks U.S. Tax Treaty Agreement Between the
CD-ROM contains information form the IRS Technical Explanation of the Convention Government of the United States of
Tax Interactive Website. CD consi- America and the Government of the
between the United States of America
stsmailer, booklet and CD-ROM. It is in- Republic of Venez
and the Republic of Latvia
tended for use by teachers. Publication 3578 is a reprint of the agree-
Publication 3576-A is a reprint of the tech- ment between the U.S. and Venezuela as
W:CAR:SPEC:PPD:E Tax Form or In-
nical explanation of the convention between signed for the general effective date of
struction
the U.S. and Latvia as signed for the gen- 01/01/2000 under Article 29. The agree-
3575 29090U Each eral effective date of 01/01/00 under Article ment data is available on the IRS website
07/1999 Special Handling/See Remarks 29. This data complements the basic U.S. (www.irs.gov) for frequent or random online
U.S. Tax Treaty Convention Between the Tax Treaty Convention reprint (Publication research or downloading by anyone need-
Government of the United States of 3576, CATNUM 29091F), both of which are ing access to the text. General users of this
America and the Republic of Estonia for available on the IRS website (www.irs.gov) information are taxpayers whose tax liability
the Avoida for frequent or random online research or is affected by the treaty; tax preparers who
Publication 3575 is a reprint of the conven- downloading by anyone needing access to service such taxpayers; and accountants,
tion between the U.S. and Estonia as the text. General users of this information attorneys, and Service employees whose
signed for the general effective date of responsibilities require them to deal with
01/01/2000 under Article 28. The conven- are taxpayers whose tax liability is affected
by the treaty; tax preparers, accountants, U.S. tax treaties. LM:PFT:PF Tax Related
tion data is available on the IRS website Public Use
(www.irs.gov) for frequent or random online and attorneys who serve such taxpayers;
research or downloading by anyone need- and LM:PFT:PF Tax Related Public Use 3578 A 30563C Each
ing access to the text. General users of this 07/1999 Special Handling/See Remarks
information are taxpayers whose tax liability Technical Explanation of the Convention
is affected by the treaty; tax preparers who 3577 29092Q Each and Protocol between the Government
service such taxpayers; accountants, attor- 07/1999 Special Handling/See Remarks of the United States of America and the
neys, and Service employees whose re- U.S. Tax Treaty Agreement Between the Governme
sponsibilities require them to deal with U.S. Government of the United States of Publication 3578-A is a reprint of the tech-
tax treaties. LM:PFT:PF Tax Related America and the Government of the nical explanation of the convention and
Public Use Republic of Lithu protocol between the U.S. and Venezuela
Publication 3577 is a reprint of the agree- as signed for the general effective date of
3575 A 30559U Each
01/01/00 under Article 29. This data com-
07/1999 Special Handling/See Remarks ment between the U.S. and Lithuania as
Technical Explanation of the Convention signed for the general effective date of plements the basic U.S. Tax Treaty Con-
between the United States of America 01/01/2000 under Article 29. The agree- vention reprint (Publication 3578, CATNUM
and the Republic of Estonia ment data is available on the IRS website 29093B), both of which are available on the
Publication 3575-A is a reprint of the tech- (www.irs.gov) for frequent or random online IRS website (www.irs.gov) for frequent or
nical explanation of the convention between research or downloading by anyone need- random online research or downloading by
the U.S. and Estonia as signed for the ing access to the text. General users of this anyone needing access to the text. General
general effective date of 01/01/00 under users of this information are taxpayers
information are taxpayers whose tax liability
Article 28. This data complements the basic whose tax liability is affected by the treaty;
is affected by the treaty; tax preparers who tax preparers, accountants, and attorneys
U.S. Tax Treaty Convention reprint (Publi-
service such taxpayers; and accountants, who serve such LM:PFT:PF Tax Related
cation 3575, CATNUM 29090U), both of
which are available on the IRS website attorneys, and Service employees whose Public Use
(www.irs.gov) for frequent or random online responsibilities require them to deal with
research or downloading by anyone need- U.S. tax treaties. LM:PFT:PF Tax Related 3582 29189U Each
ing access to the text. General users of this Public Use 02/2000 No Previous Issue
information are taxpayers whose tax liability Tax Credits Information Sheet
is affected by the treaty; tax preparers, ac- Product is used to educate/inform taxpayers
countants, and attorneys who serve such on tax credit information.
taxpayers; and LM:PFT:PF Tax Related D:COMM:TPE General Admin Public Use
Public Use
P-32
Publications
3598 29542P Each 3615 29968Z Each 3616 A 30564N Each
07/2000 No Previous Issue 09/1996 Special Handling/See Remarks 03/2000 Special Handling/See Remarks
What You Should Know About the Audit U.S. Model Income Tax Convention of Technical Explanation of the Convention
Reconsideration Process September 20, 1996...Convention between the Government of the United
This Publication explains the Audit Recon- Between the United States of America States of America and the Government
sideration Process to taxpayers. and Country Here fo of the Kin
Publication 3616-A is a reprint of the tech-
W:CP:EX:P:RE Tax Related Public Use Publication 3615 is a reprint of the U.S.
nical explanation of the convention between
Model Income Tax Convention of 09/20/96. the U.S. and Denmark as signed for the
It is available on the IRS website general effective date of 01/01/01 under
3602 29584V Each (www.irs.gov) for frequent or random online Article 29. This data complements the basic
09/2000 No Previous Issue research or downloading by anyone need- U.S. Tax Treaty Convention reprint (Publi-
Volunteer Tax Poster ing access to the text. General users of this cation 3616, CATNUM 29969K), both of
Vita Tax Assistors Poster used to assist information are taxpayers whose tax liability which are available on the IRS website
VITA volunteers is affected by a treaty; tax preparers, ac- (www.irs.gov) for frequent or random online
W:CAR:SPEC:PPD_E Tax Related Public countants, and attorneys who serve such research or downloading by anyone need-
Use taxpayers; and Service employees whose ing access to the text. General users of this
responsibilities require them to deal with information are taxpayers whose tax liability
3603 29593G Each
U.S. tax treaties. LM:PFT:PF Tax Related is affected by the treaty; tax preparers, ac-
02/2002 Destroy Prev Issues Upon Rec countants, and attorneys who serve such
Public Use
e-file for Business Brochure taxpayers; and LM:PFT:PF Tax Related
This brochure is designed for business tax- 3615 A 30497H Each Public Use
payers and tax professionals to inform them 09/1996 Special Handling/See Remarks
of the various e-filing services available to 3620 30062M Each
U.S. MODEL --- United States Model 06/2000 Special Handling/See Remarks
them and their customers. S:T General Income Tax Convention of September U.S. Tax Treaty Convention Between the
Admin Public Use 20, 1996 Technical Explanation Government of the United States of
Publication 3615-A is a reprint of the tech- America and the Government of Ukraine
3605 29749Q Each
nical explanation of the U.S. Model Income for the Avoi
Tax Convention of 09/20/96. It is available Publication 3620 is a reprint of the conven-
Fast Track Mediation-AProcess for tion between the U.S. and the Ukraine as
on the IRS website (www.irs.gov) for fre-
Prompt Resolution of Tax Issues signed for the general effective date of
quent or random online research or down-
This publication provides information on a 01/01/01 under Article 29. The convention
loading by anyone needing access to the
new program that IRS is offering taxpayers data is available on the IRS website
text. General users of this information are
who dispute the results of an examination (www.irs.gov) for frequent or random online
taxpayers whose tax liability is affected by
or collection action. It is given to taxpayers research or downloading by anyone need-
a treaty; tax preparers, accountants, and
at the close of the conference with an ex- ing access to the text. General users of this
attorneys who serve such taxpayers; and
amining agent/collection officer, or at the information are taxpayers whose tax liability
Service employees whose responsibilities is affected by the treaty; tax preparers, ac-
end of the conference with the Group Man-
require them to deal with U.S. tax treaties. countants, and attorneys who serve such
ager. It is currerntly a PILOT PROJECT
LM:PFT:PF Tax Related Public Use taxpayers; and Service employees whose
(June 2000 through July 2001) in Houston,
responsibilities require them to deal with
Rhode Island North Florida, and Denver. 3616 29969K Each U.S. tax treaties. OP:IN:D:WT Tax Re-
AP:8015:MSRO Tax Related Public Use 03/2000 Special Handling/See Remarks lated Public Use
U.S. Tax Treaty---General Effective Date:
January 1, 2001---Convention between 3627 30146N Each
3609 29789A Each
the Government of the United States of 01/2001 Destroy Prev Issues Upon Rec
01/2002 No Previous Issue Website Rolodex Card
Americ
The Filing Information Returns This card will be printed as a Roledex card
Electronically System (FIRE) to advertise the IRS website that will give
tion between the U.S. and Denmark as
This publication is a quick reference guide taxpayers different website addresses for
signed for the general effective date of
for filer's of information returns who want specific tax information and will be given to
01/01/01 under Article 29. The convention
to file electronically. M:I:E:MC:P Tax Re- them at the Modernization Booth at the
data is available on the IRS website National Tax Forum. CL:NPL General
lated Public Use
(www.irs.gov) for frequent or random online Admin Public Use
3611 29862K Each research or downloading by anyone need-
07/2001 Destroy Prev Issues Upon Rec ing access to the text. General users of this 3635 30280K Each
IRS e-file Electronic Payment Options information are taxpayers whose tax liability 08/2000 No Previous Issue
Brochure is affected by the treaty; tax preparers, ac- www.irs.gov (Examination Recruitment
countants, and attorneys who serve such Mousepad)
Pub. 3611 has been written to replace Pub.
taxpayers; and Service employees whose This mousepad is used as a promotional
3228, Income Tax Payments by Credit Card give-away item from Internal Revenue Ser-
Brochure and Pub. 3229, Income Tax Pay- responsibilities require them to deal with
U.S. tax treaties. LM:PFT:PF Tax Related vice employees to potential recruits at job
ment by Direct Debit Brochure. The IRS fairs and other recruitment venues.
e-file Electronic Payment Options Brochure Public Use
S:C:CP:PS Other Public Use
(Publication 3611) combines the description
of the direct debit and credit card payment 3636 30288U Each
options. Pub 3611 will be included in the 09/2001 No Previous Issue
Marketing Tool Kit for New Appicants to the Employee Plans Brochure
IRS e-file Program (Pub. 3005). This prod- THis brochure is to be used as an informa-
uct will also be available to order from the tional pamphlet by TE/GE to describe the
functional business units within the organ-
ADCs. W:E:IEF:CMMB Other Public Use
ization, intending that it be distributed at
public functions. T:GE Tax Related Public
Use
P-33
Publications
3637 30307Q Each 3683 30877T Each 3688 30882M Each
01/2001 No Previous Issue 12/2000 Destroy Prev Issues Upon Rec 09/2000 Special Handling/See Remarks
TE/GE Brochure for EO (Handout for general recruitment of IRS (Handout for general recruitment of
This brochure is to be used as an informa- Criminal Investigation Special Agents) minority female IRS Criminal
tional pamphlet by TE/GE to describe the INTERRUPT laundry day. Investigation Special Agents) ANNETTE
functional business units within the organ- Publication 3683 depicts a raid on a money
Publication 3688 is a handout designed to
ization, and will be distributed at public laundering operation, thereby demonstrat-
ing some of the enforcement activities in recruit minority female IRS Criminal Inves-
functions. T:CL Tax Related Public Use tigation Special Agents. It is intended for
which an IRS Criminal Investigation (CI)
Special Agent is involved. The publication issuance primarily at functions sponsored
is an IRS recruitment handout designed for by women and minorities. NOTE: Per orig-
3639 30414G Each
09/2000 No Previous Issue issuance at Law Enforcement events. inator memorandum dated 11/30/00, Publi-
Wage and Investment Kit Folders NOTE: Per originator memorandum dated cation 3688 replaces the non-stocked
11/30/00, Publication 3683 replaces the magazine advertisement Publication 3219
These are pocket folders that are for inter-
non-stocked magazine advertisement Pub- (CATNUM 26803P). This status notice is
nal Wage & Investment use only.
lication 3222 (CATNUM 26807H). This sta- reissued to update the status notice files.
W&I:COMM Internal Use tus notice is reissued to update the status CI:S:HR General Admin Public Use
notice files. CI:S:HR General Admin
3645 30571C Each
Public Use
10/2000 No Previous Issue 3689 30883X Each
IRS Customer Satisfaction Survey 09/2000 No Previous Issue
3684 30878E Each
Results (Brochure) 09/2000 Special Handling/See Remarks (Handout for general recruitment of IRS
Pulication 3645 is a new product which will (Handout for general recruitment of Criminal Investigation Special Agents)
be used for internal and external brochure minority male IRS Criminal Investigation ...outsmart CRIMINAL minds.
communicating annual customer satisfac- Special Agents) CHRIS Publication 3689 depicts an IRS Criminal
tion survey results from 11 transactional Publication 3684 is an IRS Criminal Inves- Investigation Special Agent in a surveillance
customer satisfaction surveys. The bro- tigation Special Agent recruitment handout van showing IRS involvement in "high-tech"
chure includes yearly comparisons of over- designed primarily for issuance at Law En- enforcement activity. The publication is de-
all satisfaction rating, "Talking with IRS forcement events or functions sponsored signed for handout at Law Enforcement
Commissioner Charles O. Rossotti..", over- by Black or African Americans. NOTE: Per events. This status notice is reissued to
view of the IRS Balance Measurement originator memorandum dated 11/30/00,
update the status notice files.
System and update on the CustomerSatis- Publication 3684 replaces the non-stocked
magazine advertisement Publication 3221 CI:S:HR Tax Related Public Use
faction pilot projects resulting from the sur-
vey. N:CFO:O:SP General Admin Public (CATNUM 26806W). This status notice is
reissued to update the status notice files.
3690 30885T Each
Use 09/2000 No Previous Issue
CI:S:HR General Admin Public Use
(Handout for general recruitment of male
3661 30632E Each
11/2000 No Previous Issue 3685 30879P Each IRS Criminal Investigation Special
09/2000 No Previous Issue Agents) ANTHONY
e-file for Business Poster
(Handout for general recruitment of Publication 3690 is designed for handout
The e-file for Business Poster is a promo-
minority female IRS Criminal when recruiting male IRS Criminal Investi-
tional tool to be displayed at small business Investigation Special Agents and
development centers nationwide and for gation Special Agents. This status notice is
Internal Revenue Agents) reissued to update the status notice files.
use by field representatives. Publication 3685 is a handout designed to
W:E:DEF:CMMB General Admin Public CI:S:HR Tax Related Public Use
recruit female minority Criminal Investi-
Use gation Special Agents and Internal Revenue 3691 30886E Each
Agents. It is for issuance primarily at Law
3669 30641P Each 12/2000 Destroy Prev Issues Upon Rec
Enforcement events and functions spon-
08/2000 Special Handling/See Remarks sored by Black or African Americans. This (Handout for general recruitment of
(Handout for general recruitment of status notice is reissued to update the sta- Criminal Investigation Special Agents)
either Criminal Investigation Special tus notice files. CI:S:HR Tax Related Send them on their BIG dates.
Agents or Internal Revenue Agents) Public Use Publication 3691 depicts a gavel coming
Publication 3669 is a handout created for down, thereby indicating that IRS is in-
general recruitment of Criminal Investi- 3686 30880Q Each volved in enforcing the law. The publication
gation Special Agents and Internal Revenue 09/2000 No Previous Issue is designed for handout at Law Enforcement
Agents. It is designed primarily for use (Handout for general recruitment of male events. This status notice is reissued to
when attending functions sponsored by IRS Criminal Investigation Special update the status notice files.
women or minorities, especially Asian Agents and Internal Revenue Agents)
CI:S:HR Tax Related Public Use
Americans. This status notice is reissued JEREMY
Publication 3686 is a handout designed for
per the originator memorandum dated
general recruitment of male Criminal Inves-
3692 30887P Each
11/30/00 which stated that Publication 3669 12/2000 Destroy Prev Issues Upon Rec
tigation Special Agents and Internal Re-
replaces the non-stocked magazine adver- (Handout for general recruitment of IRS
venue Agents. This status notice is reissued
tisement Publication 3220 (CATNUM Criminal Investigation Special Agents)
to update the status notice files.
26804A). CI:S:HR General Admin Public CI:S:HR Tax Related Public Use Arrange EXTENDED vacations.
Use Publication 3692 depicts a courtroom scene
3687 30881B Each with an IRS Criminal Investigation Special
3676 30765A Each 09/2000 No Previous Issue Agent testifying, thereby showing IRS in-
08/2000 No Previous Issue (Handout for general recruitment of
VITA E-File Poster volvement in trials and in enforcing criminal
female IRS Criminal Investigation statutes. The publication is designed pri-
Posters ill be distributed to all VITA sites Special Agents) ALISON
and other establishments in order to edu- marily for handout at Law Enforcement
Publication 3687 is a handout designed for
cate the public about our services and also general recruitment of female Criminal In- events. This status notice is reissued to
to recruit new volunteers. vestigation Special Agents. This status no- update the status notice files.
W:CAR:SPEC:PPD:E General Admin tice is reissued to update the status notice CI:S:HR Tax Related Public Use
Public Use files. CI:S:HR Tax Related Public Use
P-34
Publications
3693 30904P Each 3700 30940H Each 3722 31158P Each
Introduction to Federal Taxes for Small Virtual Small Business Workshop-CD EFTPS Poster
Business/Self-employed ROM Publication 3722 is a poster that will be
Publication 3693 "Introducton To Federal Publication 3700 is a CD ROM of a general used to inform the public/businesses about
small business workshop. The CD shows a the Electronic Federal Tax Payments Sys-
Taxes For Small Business/Self-Employed"
presenter discussing several tax modules tem. W:E:DEF:CMMB Tax Related Public
is an educational CD-ROM to be used in Use
relating to small business. The CD is used
Small Business Workshops and for tax
by taxpayers who cannot attend an actual
payers who are thinking about starting a 3734 31374R Pad
workshop and by IRS employees and part-
small business or becoming self-employed. ners who conduct workshops.Pub 3700 is 02/2002 Use/Issue Prev Issue First
S:T Tax Related Public Use close captioned in Spanish and Mandarin. e-file Post-it-Note Pads
S:T Tax Related Public Use Publication 3734 is the e-file Post-it-note
3694 30910T Each pad. The note pads are to be used for the
02/2001 Use/Issue Prev Issue First 3701 30956R Each various IRS conferences, trade shows and
Small Business Resource Guide Easel 09/2000 No Previous Issue tax forums to promote the e-file Program.
Back Small Poster Progress Report: IRS Business Systems W:C:CAR Internal Use
Publication 3694 is small easel back poster Modernization Program
marketing Publication 3207, Small Business
3735 31388F Each
(BSM) 01/2002 No Previous Issue
Resource Guide. CL:NPL:B General Ad- This publication was produced by the FY 2000 Highlights of the National
min Public Use Commissioner to serve as a progress report Taxpayer Advocate's Annual
for Business Systems Modernization. FY 2000 Highlights of the National Tax-
3697 30937K Each M:B:C General Admin Public Use payer Advocates Annual Report to Con-
04/2001 No Previous Issue gress C:TA Other Public Use
Small Business/Self-Employed Press Kit 3705 SP 57333W Each
Press Kit to be distributed to new IRS TEC 10/2000 No Previous Issue 3740 31597S Each
employees and practioners. Currently con- Tax Document Storage/Earned Income 01/2001 No Previous Issue
sists of just the folder. S:T Tax Related Tax Credit VITA/TCE Envelope Internal Revenue Service Congressional
Public Use Envelope is the spanish version of Pub Affairs Program (CAP) Folder
3705 W:CAR:SPEC:FO:I Tax Related This folder will be used during training at the
3698 30938V Each Public Use 2001 Congressional Affairs Conference.
11/2001 No Previous Issue CL:LA Internal Use
TEC Mission Brochure 3706 57336D Each
Brochure that explains Taxpayer Education 10/2000 No Previous Issue 3742 31643V Each
(Special Agent Tri-fold Recruitment 03/2002 Destroy Prev Issues Upon Rec
and Communications (TEC) partnering Your Tax Responsibilities for Barber
Brochure)
mission and describes different IRS pro- Instructors
Publication 3706 is a tri-fold brochure which
ducts and servies available to the small contains a brief description of the IRS Spe- This Training material was developed by
business and self-employed community. cial Agent position. It is designed for hand- SBSE 10, Dallas 2, Gr-4 for instructors en-
Available for public use. Area Distribution out at recruitment events. CI:S:HR Tax gaged in teaching barber and cosmetology
Centers will include a copy of Publication Related Public Use students. Barber and Cosmetology training
3698-A (CATNUM 32607N) with every Pub schools will use this material as cirriculum.
3698 ordered. S:T Tax Related Public 3709 31060A Each S:C:FO:AREA 10,TERR4 General Admin
Use 10/2000 No Previous Issue Public Use
There's a New Definition of Eligible
3698 A 32607N Each Foster Child 3742 A 31644G Each
11/2001 No Previous Issue This is an English language poster to pro- 03/2002 No Previous Issue
vide the public with information that begin- Your Tax Responsibilities for Barber
Taxpayer Education and Communication
ning in 2000, there are new rules for Students
Phone List This training material was developed by
Publication 3698-A is to be used as an in- claiming a foster child for the earned in-
SBSE 10, Dallas 2, GR 4 for students em-
sert to Pulication 3698, Taxpayer Education come tax credit and the child tax credit.
ployed in the Barber and Cosmetology bu-
and Communication Mission brochure. Area W:TPE General Admin Public Use
siness to provide them with information on
Distribution Centers are to issue 1 copy of their tax obligations with this industry.
3709 SP 31062W Each
S:C:FO:AREA10, TERR4 General Admin
Publication 3698 (CATNUM 30938V) for 10/2000 No Previous Issue
each request of Publication 3698-A. Publi- Public Use
There's a New Definition of Eligible
cation 3698-A inserts inside the fold of Pu- Foster Child-Spanish version
blication 3698. S:T Tax Related Public 3744 31685B Each
Beginning in 2000 there are new rules for 03/2001 No Previous Issue
Use claiming a foster child for the earned in- IRS Strategic Plan (Fiscal Years
come tax credit and the child tax credit. 2000-2005)
3699 30939G Each This version has been created in Spanish, The IRS Strategic plan presents the IRS'
01/2002 Destroy Prev Issues Upon Rec for our Spanish speaking taxpayers. strategies for conducting business in FY
Small Business and Self-Employed W:TPE General Admin Public Use 2000-2005. CFO:SPB:S General Admin
Community Web Site Brochure Public Use
Publication 3699 describes the new small 3711 31083Z Each
business web site and how it can be useful 04/2001 No Previous Issue 3744 A 32877N Each
to the small business owner. S:T Tax VITA/TCE Certificate Folder 10/2001 No Previous Issue
Related Public Use This folder is going to be used in conjunc- IRS Strategic Plan Brochure FY
tion with Form 9234, Taxpayer Education 2000-2005
Certificate of Appreciation to recognize vol- The IRS Stragetic Plan Brochure will be
unteers fir their participation in the VITA or provided to members of Congress, External
TCE Programs. Certificate will be placed in Stakeholder groups and participants in the
folder. W:CAR:SPEC:PPD:E General National Tax Forum. CFO:SPB:S Tax
Admin Public Use Related Public Use
P-35
Publications
3745 31723E Each 3753 31813J Each 3768 31918N Each
Small Business Resource Guide SPEAK-UP BROCHURE(ENGLISH) 403(b) Tax Sheltered Annuities and 457
Brochure This product is used as a community out- Plans : What Tax Exempt and
Publication 3745 is a brocuhure that de- reach tool design to elicit ideas from indi- Government Employees Need to Know
scribes Publication 3207 Small Buisness vidual taxpayers & businesses on improving (Video)
Resource Guide. CL:NPL:B General Ad- Pub.3768 (video) contains information on
the federal tax system and IRS customer
min Public Use new requirements of the law and common
service. C:TA Other Public Use
problems found during IRS examinations of
3747 31744H Each
3754 31815F Pad tax sheltered annuities and 457 deferred
Office at Indian Tribal Governments 06/2001 Destroy Prev Rev. Immediately compensation plans are included to help
(Brochure) SPEAK-UP "Rolodex Card"(English) employer/sponsors, plan representatives
Publication 3747 is used as an outreach This product is used as a community out- and participants keep their plans in compli-
tool for distribution at seminars, con- reach tool design to elicit ideas from indi- ance with the Internal Revenue Code.One
ventions, workshops and other outreach in- vidual taxpayers & businesses on improving copy is free to be ordered. Any additional
itiatives. It defines educational tools and the federal tax system and IRS customer copies must be prchased through the Su-
customer service available to indian tribal service. It serve as a pullout, take one card perintendent of Documents. T:EP Tax
governments. It also provides service-wide when inserted into the pocket on Publica- Related Public Use
contacts for the auidence. T:GE:ITG Tax tion 3752(Poster). NOTE: With your first
Related Public Use order request for thisitem you should verify 3771 31961U Each
or ensure that you have also order Publi-
3748 31745S Each Taxpayer Rights & Alternative Dispute
01/2002 No Previous Issue cation 3752 (Poster). This item can only be
CD-ROM
Office at Indian Tribal Governments ordered in packages of 50's(50 cards is the
Publication 3771 is a CD-ROM titled "Tax-
(Bookmark) capacity for each Poster pocket).
payer Rights & Alternative Dispute Resol-
Publication 3748 is a bookmark used as an C:TA Other Public Use
ution" that was developed to provide
outreach tool at trade shows, conventions, practitioners with information on Low In-
seminars, etc. The bookmark provides 3754 SP 31816Q Pad
06/2001 Destroy Prev Rev. Immediately come Tax Clinics, Pro Bono Services, Col-
telephone and web contacts nationwide for lection, Pre-Filing and Post-Filing Initiatives,
audience, as well as providing information SPEAK-UP "ROLODEX
Mediation, Arbitration, and ADR Ethics.
about education and customer service for CARD"(SPANISH)
CL:NPL:B Other Public Use
the audience. T:GE:ITG:OPR Tax Re- This product is used as a community out-
lated Public Use reach tool design to elicit ideas from indi- 3772 31962F Each
vidual taxpayers & businesses on improving 04/2001 No Previous Issue
3750 31752H Each the federal tax system and IRS customer
06/2001 No Previous Issue 2001 Small Business CD-ROM 8" Round
service. It serve as a pullout take one card Mousepad
Office of Indian Tribal Governments
when inserted into the pocket on Publi- Publiation 3772 is a 8" round mousepad
(folder)
Publication 3750 is a campaign folder used cation 3752 SP(Poster). NOTE: With your used to promote Publication 3207 The
for meetings, seminars and other educa- first order request for this item you should Small Business Resource Guide.
tional outreach. T:GE:ITG Tax Related verify or ensure that you also have ordered S:T General Admin Public Use
Public Use Publication 3752 SP(Poster). This item can
only be ordered in packages of 50's (50 3774 31973M Each
3752 31808Q Each cards is the capacity for each Poster 04/2001 Destroy Prev Issues Upon Rec
04/2001 No Previous Issue pocket). C:TA Other Public Use 2001 Small Business CD-ROM Kitfolder
SPEAK-UP POSTER Publication 3774 is a pocket folder that
This product is used as a community out- 3755 31840Q Each promotes Publication 3207 Small Business
reach tool design to elicit ideas from indi- 05/2001 No Previous Issue Resource Guide. CL:NPL:B General Ad-
vidual taxpayers & businesses on improving Tax Exempt Bonds Filing Requirements min Public Use
the federal tax system and IRS customer Brochure
service. It serve as a stand alone item with Tax Exempt Bonds Filing Requirements 3776 31985E Each
pocket for refillable pull-out take one rolo- Brochure. T:GE:TEB:O Tax Related 03/2001 No Previous Issue
dex cards(Publication 3754). NOTE: With IRS Recruitment Flyer - Human
Public Use
your first order request for this item you Resources Occupations - Deidre
should verify or ensure that you also order 3767 31917C Each This publication will be distributed by IRS
Publication 3754(Rolodex card). The pocket Revenue Agents at recruitment job fairs.
capacity for each poster is 50 cards.
403(b) Tax Sheltered Annuities and 457 N:ADC:H:C General Admin Public Use
C:TA Other Public Use
Plans : Resource Guide for Tax Exempt
3752 SP 31809B Each Organizations and State and Local 3777 31986P Each
Governments 03/2001 Use/Issue Prev Issue First
SPEAK-UP POSTER(SPANISH) Publication 3767 CDROM contains infor- IRS Recruitment Flyer - Revenue Agent
This product is used as a community out- - Joan
mation on new requirements of the law and
reach tool design to elicit ideas from indi- This publication will be distributed by IRS
common problems found during IRS exam-
vidual taxpayers & businesses on improving Revenue Agents at recruitment job fairs.
inations of tax sheltered annuities and 457
the federal tax system and IRS customer N:ADC:H:C General Admin Public Use
deferred compensation plans are included
service. It serve as a stand alone item with to help employer/sponsors, plan represen-
pocket for refillable pullout take one rolodex 3778 31987A Each
tatives and participants keep their ¢lans in 03/2001 No Previous Issue
cards(Publication 3754 SP). NOTE: With
compliance with the Internal Revenue IRS Recruitment Flyer - Revenue Agent
your first order request for this item you
should verify or ensure that you also order Code. Self-mailer sleeved is printed in & CI Special Agent - George
Publication 3754 SP(Rolodex card). The 4-color; CDROM itself is printed in 2-color. This publication will be distributed by IRS
pocket capacity for each poster is 50 T:EP Tax Related Public Use Revenue Agent at recruitment job fairs.
cards. C:TA Other Public Use N:ADC:H:C General Admin Public Use
P-36
Publications
3779 31989W Each 3810 32045V Each 3848 A 32539W Each
03/2001 No Previous Issue 02/2002 Use/Issue Prev Issue First 10/2001 No Previous Issue
IRS Recruitment Flyer - Revenue Agent TE/GE Fed State and Local Governments Tax Professionals File Smart...File
& CI Special Agent - Tori Customer Service and Contacts Electronic Stuffer
This publication will be distributed by IRS (Bookmark) Publication 3848A is a stuffer that correlates
Revenue Agents at recruitment job fairs. Publication 3810 is a bookmark that pro- with Publication 3848 - Tax Professionals
N:ADC:H:C General Admin Public Use motes basic customer service and contacts File Smart...File Electronic Brochure. It is
provided by the Federal, State and Local designed to help promote awareness of e-
3780 31997W Each file for Business and EFTPS. This stuffer
05/2001 No Previous Issue Governmentsdivision of Tax Exempt and
Government Entities. T:GE:FSL Tax Re- will be handed out at trade shows, confer-
TAX INFORMATION FOR SMALL ences and seminars. Publication 3848A
CONSTRUCTION BUSINESSES lated Public Use
was also included in BOTH the Marketing
THE INTERNAL REVENUE SERVICE HAS
IDENTIFIED SEVERAL ISSUES THAT 3828 32093F Each Tool Kit for Current Authorized IRS e-file
05/2001 No Previous Issue Providers (Pub 3867) and the Marketing
MAY CAUSE PROBLEMS FOR THE
Speak up Stuffer Tool Kit for New Applicants to the e-file
OWNERS OF SMALL CONSTRUCTION
This product is used as a community out- Program (Pub 3005).
BUSINESSES. THIS DOCUMENT IS IN-
TENDED TO PROVIDE INFORMATION reach tool design to elicit ideas from indi- W:E:DEF:CMMB Tax Related Public Use
REGARDING THESE ISSUES. vidual taxpayers & businesses on improving
LM:PFT General Admin Public Use the federal tax system and IRS customer
service. It is used as a suffer in mailouts.
3857 32292W Each
3800 31998H Each 03/2002 Destroy Prev Issues Upon Rec
C:TA Other Public Use
05/2001 No Previous Issue If You Suspect False Information
IRS Is Available to Assist You Everyday! 3833 32168V Each Publication 3857, which obsoletes and re-
(Flyer) 03/2002 No Previous Issue places (poster) Document 9029 (CATNUM
This product is used with marketing and 14902P), is for handout primarily to elec-
Disaster Relief (Be a Part of the
promotional materials associated with the tronic return originators (EROs) who attend
Program)
nationwide Problem-Solving Strategy. any of several National Tax Electronic Fo-
Publication 3833 is a booklet that advises
W:CL Other Public Use rums held nationwide from July thru Sep-
individuals about creating an organization
tember 2001. The handout lists several
or being a part of an existing organization
3801 31999S Each fraudulent activity indicators which are to
05/2001 No Previous Issue or charity that aids victims of alert EROs, during the upcoming filing sea-
IRS is Available to Assist You Everyday! disasters/hardships. T:EO:CEO General son, to individuals who might attempt to file
(Poster) Admin Public Use false income tax returns with the IRS. The
This poster will be used with any marketing FAX numbers of state Criminal Investigation
or promotional materials associated with the 3839 32176V Each
Fraud Detection Centers also are provided
nationwide problem solving strategy. 09/2001 No Previous Issue
for ERO convenience and use when FAXing
W:CL Other Public Use Office of Indian Tribal Governments
suspicious Forms CI:RC Other Public Use
(bag)
3806 32031H Each Publication 3839 is a campaign tote bag to
09/2001 No Previous Issue be used for meetings, seminars and other 3857 (SP) 33434C Each
The Easiest Way to Pay Your Federal educational outreach events for Indian Tri- 03/2002 No Previous Issue
Taxes for Individual Taxpayers bal Governments. T:GE:ITG Tax Related If You Suspect False Information
Publication 3806 will be used to inform in- Public Use Publication 3857 SP (8-1/2 X 11" Poster)
dividual taxpayers how they can file their Spanish Version will be used to submit
taxes using the Electronic Federal Tax 3844 32195C Each suspicious Information to the IRS Fraud
Payment System (EFTPS). 07/2001 No Previous Issue Detection Center (for example Individuals
W:E:DEF:CMMB Tax Related Public Use Become a Partner With IRS Lockboxes using suspicious W-2s may be attempting
(Bookmark) to defraud the Government by filing false
This bookmark will be used for the 2001 Income Tax Returns. CI:RC Internal Use
3807 32033D Pad
Nationwide Tax Forums. It includes infor-
mation to encourage tax professionals to
Thank You Cards With Envelopes
Publication 3807 is a Thank You Card, used "Become a Partner with the IRS Lock- 3857 A (SP) 33432G Each
boxes." W:CAS:SP:IMF:R Tax Related 03/2002 No Previous Issue
to say "thank you" to praticioners and other
Public Use If You Suspect False Information
special interest groups who promote and
participate in the Earned Income Credit Publication 3857-A (11 X 14"Poster) Span-
program. It is used by IRS field offices and 3848 32207J Each ish Version will be use to submit suspicious
outside project participants. Publication 07/2001 No Previous Issue Information to the IRS Fraud Detection
3807 is shrinked wrap in units of 25 cards Tax Professionals File Smart...File Center (For example Individuals using sus-
and 30 enevelopes Publication 3807e. Electronic picious W-2s may be attempting to defraud
W&I:SPEC:AREA 5 Tax Related Public Publication 3848 is a brochure that will be the Government by filing false Income Tax
Use used at the 2001 IRS Tax Forums to pro- Returns). CI:RC Internal Use
mote all the IRS e-file for Business pro-
3809 32044K Each grams and encourage business taxpayers 3857 A 33431V Each
02/2002 Destroy Prev Issues Upon Rec to speak with their software provider to 03/2002 No Previous Issue
TE/GE Fed State and Local Governments If You Suspect False Information
participate in e-filing for business programs.
Customer Service and Contacts Publication 3857 A (11 X 14") English Ver-
W:E:DEF:CMMB Tax Related Public Use
Publication 3809 is a brochure that pro- sion will be use to submit suspicious Infor-
motes basic customer services and con- mation to the IRS Fraud Detection Center
tacts for the Federal, State and Local (for Example Individuals using suspicious
Government division of Tax Exempt and W-2s may be attempting to defraud the
Government Entities. T:GE:FSL Tax Re- Government by filing false Income Tax Re-
lated Public Use turns. CI:RC Internal Use
P-37
Publications
3859 32294S Each 3864 32345Y Each 3889 32620G Each
Criminal Investigation - Overview Tax Outreach Brochure on Death of Something New for 1040 ES Taxpayers
Publication 3859 is a tri-fold brochure that Elderly Spouse Publication 3889 is an informational hand-
provides a general overview of the Criminal Publication 3864 is a joint project of IRS out at IRS Tax Forums, seminars confer-
and the American Bar Associationto provide ences and trade shows. It informs the 1040
Investigation (CI) mission. In addition to
information on tax issues to elderly people ES taxpayer that their quarterly 1040 ES
explaining why CI is involved in financial who have lost a spouse. It will be distrib-
crimes, Publication 3859 not only synop- estimated taxes can now be paid electron-
uted to various community outlets across ically using the Electronic Federal Tax
sizes the CI program strategy and organ- the U.S. by both IRS and the ABA. This
ization structure but also lists the fraud and Payment System (EFTPS).
brochure is originator's controlled.
money laundering programs. This format W:E:DEF:CMMB Tax Related Public Use
W:CAR:SPEC:FO:AREA6 Tax Related
promotes use of the brochure as an edu- Public Use
cational tool for the general public, the me- 3890 32622C Pad
dia, and members of Congress and their 3865 32346J Each
staffs. CI:S General Admin Public Use CAP Mousepad - Memopad
"Your Money Matters" Outreach
Brochure for Domestic Abuse Victims 40 sheet pad to be used as a mousepad -
Publication 3865 is a joint project of IRS notepad, used as an information tool by
3860 32331K Each CAP to promote the "Speak-Up" campaign.
and the American Bar Association to pro-
07/2001 No Previous Issue TA:CAP Tax Related Public Use
vide information on tax issues to Survivors
Criminal Investigation -- Illegal Source of Domestic Abuse. It will be distributed to
Financial Crimes Program Strategy various community outlets across the U.S 3891 32659P Each
Publication 3860 synopsizes the responsi- bY both IRS and the ABA. This Publication 09/2001 No Previous Issue
bilities associated with the Criminal Investi- is Originator's Controlled. Lockbox Address Directory
gation (CI) Illegal Source Financial Crimes W:CARE:SPEC:6 Tax Related Public Use This directory is used to give the latest up-
Program, which is one of three interde- date on the Lockbox Addresses. This di-
pendent programs within the overall CI rectory shows Lockbox addresses and the
program strategy. (NOTE: Investigations 3869 32376X Each realignment of the states effective January
are made on proceeds derived from illegal 07/2001 No Previous Issue 1, 2002. The Submission Processing Cen-
AT A GLANCE: U.S. Code Statutes For ters and Tax Practitioners should use this
sources other than narcotics.) The handout
Which IRS Criminal Investigation Has information when filling taxpayer remit-
brochure is an educational tool for the gen- Jurisdiction
eral public, the media, and members of tances. W:CAS:SP:IMFR Tax Related
Publication 3869 is a 12-page quick refer- Public Use
Congress and their staffs. CI:S General ence of the U.S. Code statutes under which
Admin Public Use Criminal Investigation (CI) has jurisdiction 3892 32662M Each
to recommend prosecution. The booklet not 02/2002 Destroy Prev Issues Upon Rec
3861 32332V Each only is written in easy-to-understand lan-
Employee Plans (bookmark)
07/2001 No Previous Issue guage but also shows the prison terms and
Publication 3892 is a bookmark that is part
Criminal Investigation--- Legal Source fines re each statute. CI Public Information
Officers include a copy of Publication 3869 of the Employee Plans campaign to be or-
Tax Crimes Program Strategy
in the media kit folder Publication 1918 dered individually, or to be used for meet-
Publication 3861 lists the responsibilities ings, seminars and other methods of
associated with the Criminal Investigation (CATNUM 22524B) when visiting/contacting
various media outlets (newspapers, radio, outreach. T:EP:CEO Tax Related Public
(CI) Legal Source Tax Crimes Program, Use
TV, etc.). CI:CE General Admin Public
which is the foremost of three interdepend-
Use
ent programs within the overall CI program 3900 32740Z Each
strategy. The handout brochure (a) de- 3870 32378T Each 09/2001 No Previous Issue
scribes CI support (via prosecution of Legal 07/2001 No Previous Issue New Careers
Source Tax Crimes cases) of Service com- (Poster) Need a headline? We've got a The pocket folder holds occupational and
pliance goals that promote fairness and story. marketing materials distributed by IRS re-
equity in our tax system, and (b) is an edu- Publication 3870 is a poster issued by Cri- cruiters to potential recruits at job fairs, col-
cational tool for the general public, the me- minal Investigation (CI) Public Information lege and university recruitment activities,
dia, and members of congress and their Officers (PIOs) to media outlets (newspa- and other recruiting events.
staffs. CI:S General Admin Public Use pers, radio, TV, etc.) for office display. The N:ADC:H:C General Admin Public Use
poster, which has slits for insertion of a PIO
business card, serves as a reminder to the 3906 32753C Each
media to contact CI when tax evasion is 10/2001 No Previous Issue
3862 32333G Each
part of a criminal activity. CI:CE General
07/2001 No Previous Issue Employee Plans Folder
Admin Public Use Publication 3906 is a pocket folder that is
Criminal Investigation---
Narcotics-Related Financial Crimes part of Employee Plans outreach campaign
3887 32616Y Each to be ordered individually, or to be used for
Program Strategy 12/2001 No Previous Issue
meetings, seminars, and other methods of
Publication 3862 is a handout brochure Telefile Pub
outreach development. T:CL General
which focuses on the objectives of the Cri- This pub. is 4 pages used to promote e-file.
W:CAR:M:P:M:T Tax Related Public Use Admin Public Use
minal Investigation (CI) Narcotics-Related
Financial Crimes Program, which is one of 3907 32754N Each
three interdependent programs within the 10/2001 No Previous Issue
overall CI program strategy. The brochure,
3888 32618U Each
10/2001 No Previous Issue Employee Plans Tote Bag
which synopsizes why CI is involved in C-VITA Program Publication 3907 is a plastic tote bag that is
narcotics investigations, is an educational Training materials for C-VITA Program. part of an employee plans outreach cam-
tool for the general public, the media, and Pub 3922 32828S is sent automatically paign to be ordered individually, or to be
members of Congress and their staffs. when Pub 3888 is ordered. used for meetings, seminars or other means
CI:S General Admin Public Use W:CAR:SPEC:PPD:E Tax Related Public of EP outreach development. T:CL Gen-
Use eral Admin Public Use
P-38
Publications
3909 32760R Each 3909 F 32766F Each 3917 32794X Each
IRS e-file for Business Fact Sheets and IRS e-file for Business Q&As How to Qualify: Internal Revenue Officer
Q&As Pub 3909F is an item included in Pub 3909, - Flyer
Publication 3909 is a packet of e-file for IRS e-file for Business Fact Sheets and Publication 3917 (Cutsheet/Flyer) is an in-
Business Fact Sheets and Q&As which Q&As, which will be used as a handout at sert for the "Career With The IRS" pocket
contains 6 individual Fact Sheets and 1 the IRS Nationwide Tax Forums, seminars folder. The insert contains information pro-
Q&A sheet as follows: Pub 3909 (Title and trade shows. S:T Tax Related Public moting the Tax Complaince Officer (TCO),
Page), Pub 3909A (Form 1040-Self-Em- Use Tax Resolution Representative (TRR) and
ployed), Pub 3909B (Forms 940/941), Pub Tax Specialist (TS) occupations, and will be
3909C (Form 1065), Pub 3909D (Informa- 3914 32791Q Each distributed by IRS recruiters to potential re-
09/2001 No Previous Issue cruits at job fairs, college and university re-
tion Returns), Pub 3909E {Electronic Fed-
New Career Opportunities: Tax cruitment activities, and other recruitment
eral Tax Payment System (EFTPS)} Pub
Compliance Officer (TCO), Tax events. 80# White Coated Litho **
3909F (IRS e-file for Busine4ss Q&As). All
Resolution Representative (TRR) & Tax N:ADC:H:C Internal Use
items are shrinkwrapped together as a
package (kit) and will be used as a handout Specialist (TS)
3919 32805T Pad
at the IRS Nationwide Tax Forums, semi- Publication 3914 (Cutsheet/Flyer) is an in- 09/2001 Destroy Prev Issues Upon Rec
nars and trade shows. S:T Tax Related sert for the "Career With The IRS " pocket "Speak-Up" Magnetic Ruler (6")
Public Use folder. The insert contains information pro- Tool used to inform the public about the
moting the Tax Compliance Officer (TCO), Citizen Advocacy Panel. Item will be pack-
3909 A 32761C Each Tax Resolution Representative (TRR) and aged in units of 25 shrink wrapped with in-
04/2002 Destroy Prev Issues Upon Rec Tax Specialist (TS) occupations, and will be ternal package ID. Order item as a package
For 1040-Self-Employed Fact Sheet distributed by IRS recruiters to potential re- of 25. TA:CAP Other Public Use
Pub 3909A is an item included in Pub 3909, cruits at job fairs, college and university re-
IRS e-file for Business Fact Sheets and cruitment activities, and other recruitment 3920 32806E Each
Q&As, which will be used as a handout at events. 80# White Coated Litho ** 02/2002 No Previous Issue
the IRS Nationwide Tax Forums, seminars N:ADC:H:C Internal Use Tax Relief for Victims of Terrorist
and trade shows. S:T Tax Related Public Attacks
Use 3915 32792B Each Pub. 3920was developed to inform taxpay-
09/2001 No Previous Issue ers of the provisions of Public Law107-134,
3909 B 32762N Each How To Qualify: Tax Compliance Officer Victims of Terrorism Tax Relief Acot of
04/2002 Destroy Prev Issues Upon Rec (TCO) (G5-526), Tax Resolution 2001. The relief provsions areexplained in
Form 940/941 Fact Sheet Representative (TRR) (GS-526) Tax detail in Pub. 3920. Pub.3920 contains 4
Pub 3909B is an item included in Pub 3909, Specialist (TS) (GS- worksheets and an example with illustrated
IRS e-file for Business Fact Sheets and Publication 3915 (Cutsheet/Flyer) is an in- worksheets. W:CAR:MP:FP Tax Related
Q&As, which will be used as a handout at sert for the "Career With The IRS" Pocket Public Use
the IRS Nationwide Tax Forums, seminars folder. The insert contains information pro-
and trade shows. S:T Tax Related Public moting the Tax Compliance Officer (TCO),
3921 32807P Each
Use Tax Resolution representative (TRR) and Help from the IRS for Those Affected by
Tax Specialist (TS) occupations, and will be the Terrorist Attacks on America
3909 C 32763Y Each distributed by IRS recruiters to potential re- Publication 3921 is a new publication de-
04/2002 Destroy Prev Issues Upon Rec cruits at job fairs, college and unviersity re- scribing IRS relief for taxpayers affected by
Form 1065 Fact Sheet cruitment activitives, and other recruitment the terrorist attacks on September 11, 2001.
Pub 3909C is an item included in Pub 3909, events. 80# White Coated Litho** CL:C:MT General Admin Public Use
IRS e-file for Business Fact Sheets and N:ADC:H:C Internal Use
Q&As, which will be used as a handout at 3938 32926X Each
the IRS Nationwide Tax Forums, seminars 3916 32793M Each 03/2002 No Previous Issue
and trade shows. S:T Tax Related Public 09/2001 No Previous Issue E-File for Business/EFTPS Plastic Bags
Use New Career Opportunities: Internal Publication 3938 is a plastic bag which will
Revenue Officer be used at the IRS Nationwide Tax Forums
3909 D 32764J Each Publication 3916 (Cutsheet/Flyer) is an in- and trade shows to promote e-file for Busi-
04/2002 Destroy Prev Issues Upon Rec sert for the "Career With The IRS" pocket ness and EFTPS. S:T Tax Related Public
Information Return Fact Sheet folder. The insert contains information pro- Use
Pub 3909D is an item included in Pub 3909, moting the Tax Compliance Officer (TCO),
IRS e-file for Business Fact Sheets and Tax Resolution Representative (TRR) and 3939 32928T Each
Q&As, which will be used as a handout at Tax Specialist (TS) occupations, and will be 01/2002 No Previous Issue
the IRS Nationwide Tax Forums, seminars distributed by IRS recruiters to potential re- e-file for Business Stuffer
and tradeshows. S:T Tax Related Public Publication 3939 is a stuffer which will be
cruits at job fairs, college and university re-
Use used as a marketing product to promote
cruitment activities, and other recruitment
e-file for Business. It will be used as a
events. 80# White Coated Litho **
3909 E 32765U Each
N:ADC:H:C Internal Use
handout at the IRS Tax Forums and trade
04/2002 Destroy Prev Issues Upon Rec shows. S:T General Admin Public Use
Electronic Federal Tax Payment System
(EFTPS) Fact Sheet
Pub 3909E is an item included in Pub 3909, 3948 33154R Each
IRS e-file for Business Fact Sheets and
Ready for a Tax Break?(Stuffer)
Q&As, which will be used as a handout at
This stuffer promotes the Education Tax
the IRS Nationwide Tax Forums, seminars
Credit and is available through the
and trade shows. S:T Tax Related Public ADC's. W:CAR:SPEC:PPD:E Tax Re-
Use lated Public Use
P-39
Publications
3949 33155C Each 3965 33428Y Each 8160 E 26124L Each
Ready for a Tax Break? (poster) Got Kids? You May be Able to Take the This Year, e-file and Go Paperless!
This poster will be used on college cam- Child Tax Credit
THIS BROCHURE IS USED TO EDUCATE For the 2002 filing season, we have added
puses to raise awareness of the edu-
cational tax credit. It promotes the THE PUBLIC OF THE CHILD TAX CREDIT a new feature to the IRS e-file Program
Education Tax Credit and is available AND THE ADDITIONAL CHILD TAX CRE- - an electronic signature called "The Self-
though the ADC's. DIT CHANGES. Select PIN." The process includes self-
W:CAR:SPEC:PPD:E Tax Related Public W:CAR:SPEC:PPD:E Tax Related Public selecting a five-digit Personal Identification
Use Use
Number (PIN) which will be your elec-
3953 33273Z Each 3966 33430K Each tronic signature. Using a self-select PIN
01/2002 No Previous Issue 02/2002 No Previous Issue makes "paper less" filing available to almost
Q0 About Tax Court Proceedings for Taxpayers With Disabilities everyone who uses IRS e-file. Prior to the
Determination of Employment Status This brochure is used to educate the public 10-2001 revision this item was identified as
of the credits available to personswith disa-
Under IRC Section 7436 bilities. W:CAR:SPEC:PPD:E Tax Re- Form 8160-E, catalog number 26124L.
Publication 3953 is to be included as an in- lated Public Use W:CAR:ETA:E:R Tax Form or Instruction
sert with all Notices of Determination of
Worker Classification. Its purpose is to pro- 3970 33523W Each
vide helpful information to a taxpayer who 02/2002 No Previous Issue
has the right to petition the Tax Court for a
8300 24359K Each
Internal Revenue Service Progress 05/1997 No Previous Issue
proceeding for determination of employ- Report From the Commissioner of the
ment status. CC:TEGE:EOEG:E02 Tax Internal Revenue Service Report of Cash Payment Over $10,000
Related Public Use Publication 3970 Internal Revenue Service Received in a Trade Or Business
Progress Report From the Commissioner This brochure answers questions taxpayers
3959 33342B Each of the Internal Revenue Service is report to may have about the uses of Form 8300. It
03/2002 No Previous Issue highlight missions and goals of the Internal
EFTPS CD-ROM for Tax Practitioners, also provides information about where to
Revenue Service and achivements accom-
Taxpayers & Financial Institutions plished over the past year. file, what types of verification may be used
This publication is intended to provide in- CL:C:MT General Admin Public Use in conjunction with the form, and sources for
formation to tax practitioners, taxpayers and further information.
financial institutions on the flexibility and 3972 33544Z Each COMMUNICATIONS Internal Use
many uses of EFTPS. Publication 3959 will 02/2002 No Previous Issue
also be used as a marketing tool at the IRS Partnering Brochure 8300 (SP) 24358Z Each
Nationwide Tax Forums, seminars and Tri-fold brochure used to promote our part-
nership approach to reach individual tax- 05/1997 No Previous Issue
trade shows. S:T General Admin Public
Use payers and geared towards the external Report of Cash Payments Over $10,000
partner. W:CAR:SPEC:COMM General Received in a Trade or Business
3961 33348P Each Admin Public Use This brouchure provides information to tax-
01/2002 No Previous Issue payers about Form 8300, where to send it,
The Child Tax Credit - Stuffer 3973 33553K Each
and its purpose. This is the Spanish version
This item will be used to market the Child 03/2002 No Previous Issue
Volunteer Appreciation Letter - 2002 of Publication 8300.
Tax Credit to potentially qualified users.
W:CAR:SPEC:PPD:E Tax Related Public English version of a letter of appreciation COMMUNICATIONS General Admin
that will be generated and sent to all Public Use
Use VITA/AARP volunteers that are awarded
certificates (F9234). 8300 A (SP)
3961 SP 33463F Each W:CAR:SPEC:PPD:E Tax Related Public
02/2002 No Previous Issue Use IN-
The Child Tax Credit - English (face) & STRUCTIONS 24360L Each
Spanish (back) 3973 SP 33793W Each
This item will be used to market the Child 05/1997 No Previous Issue
Tax Credit to potentially qualified users. It Instructions (SP) to Report Cash
Volunteer Appreciation Certificat -
will have the message in English on one Spanish Payments Over $10,000 Received in a
side and the message in Spanish on the Spanish version of a letter of appreciation Trade or Business
other.Item should be ordered from the that will be generated and sent toall This brochure provides instructions for
ADC's as a package. Eachpackage con- VITA/AARP volunteers that are awarded Form 8300 to Spanish-speaking taxpayers.
sists of 100 stuffers. certificates (F9234).
W:CAR:SPEC:PPD:E Tax Related Public WI:CAR:SPEC:PPD:E Tax Related Public COMMUNICATIONS General Admin
Use Use Public Use
P-40
• Other Government Agencies
• Envelopes
• Miscellaneous Items
Miscellaneous
Other Gov Agency Items
AWARD CA-5 B 16079X Each CA-550 16701W Each
FOLDER 1 47239N Each 03/1989 Use/Issue Prev Issue First 01/1999 Destroy Prev Issues Upon Rec
03/1994 Use/Issue Prev Issue First Claim for Compensation by Parents, Federal Injury Compensation Questions
Treasury Award Folder - Hard Cover - Brothers, Sisters, Grandparents, or and Answers About the FECA
Ribbons on One Side Only Grandchildren FECA (Federal Employee's Compensation
This Folder is used for special presentations Form CA-5b is used by dependents to Act). This form is used by employee to an-
of awards without citations, when Document Claim Compensation when injury results in swer questions they have regarding the
5529 is not fully appropriate or for honorary death. Available on Department of Labor FECA.Available at Dept of Labor Web Site,
awards. Document 5529 will be used for all Web site, www.dol.gov A:PS:C:W General
www.dol.gov A:PS:C:W Internal Use
awards outside of special presentations. Admin Public Use
N:ADC:H:P:P Internal Use CSRS SUM-
CA-6 16092Q Each
AWARD 11/1986 Destroy Prev Issues Upon Rec MARY 20066I Each
FOLDER 2 Official Superior's Report of Employee 01/1993 No Previous Issue
Death's Your Civil Service Retirement System
SIDED 47240O Each
(CSRS)
01/1987 Use/Issue Prev Issue First Form CA-6 notifies OWCP of the employe-
Treasury Award Folder - Two Sided ment-related death of an employee. A summary of benefits available under the
This Folder is used for Commissioner, As- A:PS:C:W Internal Use CSRS retirement plan. PC:PS Internal
sistant Commissioner and Regional Com- Use
missioner awards with citations and the CA-7 & 20 16102B Each
Albert Galletin Award. Document 5529 11/1998 Destroy Prev Issues Upon Rec GALLATIN
should be used for all awards other than Claim for Compensation on Account of SKETCHES 61741O Each
those mentioned above. Traumatic Injury or Occupational 09/1986 Destroy Prev Issues Upon Rec
N:ADC:H:P:P Internal Use Disease and Attending Physician's Albert Gallatin Award Biographical
Report Sketches
CA-1 16008O Each Form CA-20 (Rev. 01-97), Attending Physi-
This sketch is placed on the left-hand side
01/1997 Use/Issue Prev Issue First cian's Report, is attached to Form
of the Albert Gallatin Award in the Treasury
Federal Employee's Notice of Traumatic CA-7Available on Department of Labor Web
Injury and Claim for Continuation of Site, www.dol.gov. A:PS:C:W Internal Two Ribbon Award Folder.
Pay/Compensation Use N:ADC:H:P:P Internal Use
CA-1 originates from the U.S. Dept. of La-
bor, Employment Standards Administration; CA-10 16156Z Each GAO
Office of Worker's Compensation Program. 08/1987 Destroy Prev Issues Upon Rec GGD-96-118 22736V Each
It is used to claim compensation that does What a Federal Employee Should Do 06/1996 No Previous Issue
not exceed 45 days. For more information When Injured at Work GAO Executive Guide Effectively
see code of Administration, Title 20, Chap- CA-10 briefly describes the steps any em- Implementing the Government
ter 1 or Chapter 810. Federal employees ployee should take when he/she sustains a Performance and Results Act
compensation Act (FECA). Available on work related injury. CA-10 is a poster which Under the Government Performance and
Department of Labor Web Site should be displayed on all official bulletin Results Act of 1993 (GPRA) every agency
www.dol.gov. A:PS:C:W Internal Use boards. A:PS:C:W Internal Use must set goals, measure performance, and
CA-2 16032O Each report on their accomplishments. This book
CA-11 62014K Each
was created to help Congress and federal
Federal Employee's Notice of When Injured at Work managers put GPRA into effect, it identifies
Occupational Disease and Claim for Pamphlet CA-11 is titled 'When Injured at key steps that agencies need to take toward
Compensation Work.' It explains facts about compensation its implementation, along with a set of
Form CA-2 notifies the supervisor of an oc- for civilian employees of the federal gov- practices that can help make that imple-
cupational disease and furnishes the official ernment. Available on Dept of Labor Web mentation a success. This book is to be
superior's report the OWCP. Available on Site, www.dol.gov A:PS:C:W Internal Use distributed automatically to all IRS manag-
Department of Labor Web Site ers. A minimum supply will be maintained
www.dol.gov. A:PS:C:W Internal Use by EADC for ordering additional manager
CA-16 16200G Each or management official copies.
CA-2A 16031D Each 01/1997 Destroy Prev Issues Upon Rec
09/1996 Use/Issue Prev Issue First M:SP:P Internal Use
Authorization for Examination And/Or
Federal Employee's Notice of
Recurrence of Disability and Claim for
Treatment IAB-1 64548P Each
This is a labor department form used by all 09/1987 No Previous Issue
Continuation Pay/Compensation
Department of Labor Form CA-2a is used federal employees to request a medical ex- Suggestion File Covers
to notify OWCP that an employee, after re- amination and/or treatment. This is a labor Suggestion File Covers N:ADC:H:P:P In-
turning to work, is again disabled by a prior department form used by managers of internal Use
injury or occupational disease. jured employees to authorize medical ex-
A:PS:C:W Internal Use amination and/or treatment. OPM DOC
A:PS:C:W Internal Use 157-53-8 20602U Each
CA-5 16080Y Each 12/1993 No Previous Issue
12/1986 Destroy Prev Issues Upon Rec CA-17 16207F Each
01/1997 Use/Issue Prev Issue First FPM Sunset Document
Claim for Compensation by Widow,
Duty Status Report This item replaces The Federal Personnel
Widower, and/or Children
Form CA-5 is a claim for compensation by Form CA-7 is needed by the Agency of a Manual. The National Performance Review
a widow, widower and/or children under the disabled employee to determine eligibility recommended the manual be abolished.
Federal Employee's Compensation Act. No for continuation of pay, and to determine The Sunset document makes it possible to
single order from the field exceeding 100 whether the employee is able to perform the change personnel policies and practices at
copies will be honored. This is an extremely regular work on either a full-time or part- the agency level. CC:F&M:IS:LIB Internal
low-use form.Available on Department of time basis.Available at Dept of Labor Web Use
Labor Web Site, www.dol.gov Site, www.dol.gov A:PS:C:W Internal Use
A:PS:C:W Internal Use
M-1
OPM FE 6 16091F Each RI 70-5 10481F Each SF 62 62215X Each
Claim for Death Benefits FEHB Comparison Guide-Former Agency Request to Pass Over a
This is an OFEGLI form used to claim death Spouses/TCC Preference Eligible or Object to an
benefits. This revision is made to reflect the This brochure is used in the selection of Eligible
new standard form numbers which it refer- employees health plan. It includes compar- OPM form used by Personnel Division in
ences. M:S:P:B General Admin Public IRS Service Centers. HR:H:R:N General
isons of all healthplans and their prices.
Use Admin Public Use
This brochure is for former spouses enrolled
in the Federal Employees Health Benefit SF 71 16447R Each
OPM 1203 AJ 12459V Each Program. Employees may order a copy of
01/1990 No Previous Issue 12/1997 Use/Issue Prev Issue First
RI 70-5 through Employee Connection. Application for Leave
Occupational Supplement For IRS
Refer to Doc 9669, Employee Personnel Form S.F. 71 is used by all IRS employees
Positions
Resource Guide for further information. to request leave. This is an IRS version of
This form is a light reflective optical scan the SF71. The Standard Form 71 Applica-
A:PS:C:B:AND Internal Use
form printed in blue, red and black. The tion for Leave has been Revised. The New
form is used to record test answers when RI 70-8 10767E Each Revision Date is (Rev.12-97) the Form itself
administering the OPM Occupational Sup- 11/2001 Destroy Prev Issues Upon Rec has change from a 7 X 3-1/4" multi
plement test. THIS FORM REPLACES IRS FEHB Comparison Guide-Temporary part/color form to a 8-1/2 X 11" One Page
Form 8797. M:H:R Internal Use Cut Sheet. A:PP Internal Use
Employees
OPM 1203 AW 22967W Each The brochure is used to compare the dif-
ferent health plans that are available to
SF 85 21879D Each
Qualifications and Availability Form Government employees. Employees may Questionnaire for Non-Sensitive
(MARS) order a copy of RI 70-8 through Employee Positions
This form is used for evaluating candidates Connection. Refer to Doc 9669, Employee Standard Form 85 is used only after an offer
against automated rating schedules devel- Personnel Resource Guide for further infor- of employment has been made and when
oped under the Microcomputer Assisted mation. A:PS:C:B:AND Internal Use the information it requests is job-related and
Rating System (MARS). This four-page justified by business necessity.
form may be used for any position for which RI 70-10 12755G Each M:S:P:R Internal Use
a MARS rating schedule has been devel- 11/2001 Destroy Prev Issues Upon Rec
oped. It is not in an electronic format. FEHB Comparison Guide-Visually SF 85 P-S 21808U Each
A:PS:PM Internal Use Impaired 09/1995 No Previous Issue
This item is used by Federal Civilian Em- Supplemental Questionnaire for
OPM 1603 22968H Each ployees to help select the health care pro- Selected Positions
02/1991 Use/Issue Prev Issue First tection best suited for their needs. This is Standard Form 85P-S is supplemental to
OPM Answer Booklet the same as RI 70-1 but for use by visually SF 85P, but is used only after an offer of
employment has been made and when the
This is a generic Answer Booklet used for impaired individuals. Employees may order
information it requests is job-related and
testing applicants for positions in the Fed- a copy through Employee Connection. Re- justified by business necessity. This form
eral Government. This form is scannable fer to Doc 9669, Employee Personnel Re- request information on use of illegal drugs
and is used for many tests developed by the source Guide for further information. and alcohol and medical records.
U.S. Office of Personnel Management. A:PS:C:B:AND Internal Use M:S:P:R Internal Use
A:PS:PM Internal Use
RI 76-21 15418E Each SF 85 P 21813N Each
PD F 1048 12792J Each 04/1999 No Previous Issue 09/1995 No Previous Issue
09/1988 No Previous Issue FEGLI - Description and Certification of Questionnaire for Public Trust Positions
Claim for relief on account of the Enrollment in the FEGLI Program This form is completed by persons seeking
Non-receipt of United States Savings This booklet is divided into two parts and placement in positions currently labeled
Bonds preceded by a brief overview, "Your Life "public trust" positions because of their en-
This form is used by used by employees to Insurance at a Glance", describing the main hanced responsibilities and for certain sen-
request replacement of Savings Bonds. provisions of the Program in easy-to-un- sitive positions that do not require access
HR:H:S:R Internal Use derstand language. Part I, contains greater to classified information. M:S:P:R Internal
Use
details about the FEGLI and Part II, con-
PD F 3062-4 12791Y Each
tains "Questions and Answers", an election
06/1990 Destroy Prev Issues Upon Rec SF 86 10473F Each
worksheet, a sample election form, and a 09/1995 Destroy Prev Issues Upon Rec
Application for relief on account of loss,
theft or destruction of U.S. savings and table which shows effective dates of insur- Questionnaire for National Security
retirement scrty ance resulting from various events. Positions (ZI00 5), SF-86
This form is used by employees to request A:PS Internal Use Standard Form 86 is completed by persons
replacement of Savings Bonds. performing or seeking to perform duties for
HR:H:S:R Internal Use
RI 79-27 14836U Each the Federal Government requiring access
12/2000 Destroy Prev Issues Upon Rec to classified information. M:S:P:R Internal
RI 70-1 10480U Each Temporary Continuation of Coverage Use
11/2001 Destroy Prev Issues Upon Rec (TCC) Under the Federal Employees
FEHB Comparison Chart-Federal Civilian Health Benefits Program SF 86A 21793G Each
This pamphlet describes the conditions in- 09/1995 No Previous Issue
Employees Continuation Sheet for Questionnaires
This item is used by Federal Civilian Em- dividuals must meet in order to be eligible
SF 86, SF 85P, and SF 85
ployees to help select the health care pro- for temporary continuation of coverage
Standard Form 86A is a continuation sheet
tection best suited to their needs. (TCC) under the Federal Employees Health to SF 86, SF 85P and SF 85. This form is
Employees may order a copy of RI 70-1 Benefits Program when their regular cover- filled in by IRS employees and potential IRS
through Employee Connection. Refer to age ends. The pamphlet also explains how employees if additional space is need to
Doc 9669 (22761G), Employee Personnel to enroll for TCC, how much it costs, and complete information necessary for a back-
Resource Guide, for further information. how long it can continue. A:PP Internal ground investigation. M:S:P:R Internal
A:PS:C:B:AND Internal Use Use Use
M-2
SF 182 10411H Each SSA 31-011 20049X Each TDF 32-13.2 22010I Each
Request, Authorization, Agreement and Software Specifications and Edits for Schedule of Property
Certification of Training Annual Wage Reporting This is a Treasury Dept.
SF 182 is used to request authorization to A publication developed by SSA that docu- CC:F&M:GLS Internal Use
attend outservice training. Copies stored ments the exact software editing criteria
at EADC are overprinted with the Adminis- used by SSA when processing corrections TDF 35-03.1 61885R Each
trative Service Center address in Beckley to Annual Wage Reports. The booklet 12/2000 Destroy Prev Issues Upon Rec
TIMIS Pay Periods, Pay Dates, and
WV. Offices who need blank SF 182's contains the editing used to process paper
Annual Leave For Accrual For 2001 and
should order them from GSA. W-2/W-3's as well as magnetic media.
2002
N:ADC:H:E:P:PS Internal Use Employers should be encouraged to repli-
TDF 35-03.1 is a Department of the Treas-
cate these edits in their own software to ury form which shows pay periods, pay
SF 215 A 20285R Each avoid unnecessary errors in their report. dates and leave accruals. This form is use-
05/1995 Destroy Prev Issues Upon Rec This Publication can be ordered by Tax- ful to timekeeping personnel as it shows
Deposit Ticket payer Education Coordinators (TPECs) on time and attendance submission dates.TDF
Std Form 215-A contains the tax breakout form 2333TE. T:T:F Internal Use 35-03.1 is available as an electronic,
needed for IRS operations. The form is
fillable form from
completed by either district office Collection SSA 31-031 22000M Each WWW.PUBLISH.NO.IRS.GOV. In addition
function tellers or service center Receipt 01/1994 No Previous Issue copies can be ordered from the Area Dis-
and Control Branch cash clerks whenever Software Specifications and Edits for tribution Centers by calling 1-800-829-2437.
a deposit is made to a Federal Reserve Correcting Annual Wage Reports - OP:FS:M:PS Internal Use
Bank. W:CAS:SP:IMF:R Internal Use January 1994
A publication developed by SSA that docu- TDF 62-03.1 64990P Each
SF 1012 IRS ments the exact software editing criteria 03/1987 No Previous Issue
VERSION 20990R Each used by SSA when processing corrections EEO Counseling Report - Individual
06/1994 Destroy Prev Issues Upon Rec to Annual Wage Reports. The booklet Complaint Part 1
Travel Voucher contains the editing used to process paper This form is used by EEO personnel to re-
SF 1012 is a claim form for reimbursement W-2C/W3C as well as magnetic media. gister individual complaints reported by in-
of expenses incurred by employees for offi- Employers should be encouraged to repli- dividuals. Replaces TDF 67-13.1 (catnum
cial travel. CFO:S Internal Use cate these edits in their own software to 62742J). HQ:EOM:CPPR Internal Use
avoid unnecessary errors in their report.
SSA PUB This Publication can be ordered by Tax-
TDF 62-03.2 64992L Each
42-007 21726P Each 09/1987 No Previous Issue
payer Education Coordinators (TPECs) on
10/1996 No Previous Issue Designation of Representative and
form 2333TE. T:T:F Tax Related Public
Magnetic Media Reporting - Submitting Limited Power of Attorney
Use
Annual W-2 Copy A information to the This form is used to designate an individual
TD CIR 230 16586R Each or organization as representative in descri-
Social Security Admin.
mination cases. TDF 62-03.2 replaces TDF
Used by the Public to report W-4 informa- 07/1994 Destroy Prev Issues Upon Rec
67-13.2. M:EO:E Internal Use
tion on magnetic tape to the Social Security Regulations Governing the Practice of
Administration. T:T:F Tax Related Public Attorneys, Certified Public Accountants, TDF 62-03.3 10758T Each
Use Enrolled Agents, ... 11/1987 No Previous Issue
... Enrolled Actuaries, and Appraisers be- Complaint of Class Discrimination
SSA 16-004 15869Z Each fore the Internal Revenue Service. TD Cir. Report of EEO Counseling
09/1997 Use/Issue Prev Issue First 230 is issued to taxpayers and their repre- TDF 62-03.3 is used to document com-
Employer's Guide to Filing Timely and sentatives, such as CPA's and Attorneys. plaints of class discrimination and the Re-
Accurate W-2 Wage Reports Also, handed out to persons preparing for port of EEO Counseling. M:EO:E Internal
The Employer's Guide to Filing Timely and the Special Enrollment Examination (SEE). Use
Accurate W-2 Wage Reports is a new pub- N:C:SC:DOP General Admin Public Use
lication that will be availabel to TPECs to TDF 62-03.5 64993W Each
use as an additional educational tool when 03/1997 No Previous Issue
conducting their SBWs. This publication TD RECORDS Individual Complaint of Employment
covers such topics as the Annual Wage DISPOSAL 31768R Each Discrimination
REporting (AWR) Process, Recordkeeping, 12/1995 No Previous Issue TDF 62-03.5 is used to register a complaint
Common to Paper Form W-2 filers, etc. Records Disposition Management of employment discrimination. TDF 62-03.5
We will provide more information as to how Program and the Removal of Papers replaces TDF 67-13.5 N:EEO Internal Use
you can go about ordering this publication This memo should only be distributed to
through your ADC on form 2333V. employees who are requesting forms TD F
T:T:F Internal Use
TDF 62-03.1A 64991A Each
80-05.5 and TD F 80-05.6. This memo 09/1987 No Previous Issue
serves as the instructions to the employee. EEO Counseling Report Individual
SSA 20-003 21467H Each A:RE:O:A3:SS:F:CAMS Internal Use
07/1999 No Previous Issue Complaint Part II
Form TDF 62-03.1A supercedes Form TDF
Employee Information About the Social TDF 32-13.1 22009H Each
67-13.1A which is obsolete.
Security Statement 08/1995 No Previous Issue
HQ:EOM:CPPR Internal Use
Publications used to inform taxpayers how Employees Claim for Lost or Damage to
the Social Security Earnings and Benefit Personal Property TDF 62-03.10 64994H Each
Program works. Social Security will provide This is a Treasury Dept. form. 11/1987 No Previous Issue
an estimate of retirement, survivors, and CC:GLS Internal Use Complaint of Class Discrimination
disability benefits an individual (and family) Thid Form is used to formally register a
may be eligible for, now and in the future. complaint of class discriminarion.
T:T:F Tax Related Public Use N:EEO Internal Use
M-3
TDF 62-03.11 64995S Each TDF 90-22.1 12996D Each TDP 76-01.D 20818G Each
Notice of Right to File a Discrimination Report of Foreign Bank and Financial Department of the Treasury Contracting
Complaint Accounts Officer's Technical Representatives
This form is a notice sent out to individuals This form should be used to report financial Handbook
who have registered a complaint of dis- interest in, or signature authority over, a This handbook provides a source of basic
crimination and have not followed up on it bank securities or other financial account in guidance for personnel designated as Con-
tracting Officers Technical Representatives
within 21 calender days. N:EEO Internal a foreign country. Any questions should be
to monitor contractor performance and per-
Use referred to 1-800-800-CTRS
form other contract administration duties. It
(1-800-800-2877). T:M:T Tax Form or In- establishes standards, describes the as-
TDF 64-51.1 16405L Each struction signment of responsibilities, and prescribes
procedures for evaluating contract pro-
Employee Suggestion TDF 90-22.31 10184J Each
posals, negotiating, awarding, and adminis-
This form is used by employees to submit 12/1999 Destroy Prev Issues Upon Rec tering Treasury contracts. M:P:P Internal
suggestions. This is a Treasury Department Department of the Treasury - Summons Use
Form. The version of Form TDF 64-51.1 Form TD F 90-22.31 is completed by au-
used by the IRS has three signature lines. thorized personnel of the Secretary of the TFS 7311 43739E Each
N:ADC:H:P:P Internal Use Treasury in connection with an investigation 07/1979 Destroy Prev Issues Upon Rec
for the purpose of civil enforcement of the Employee's Withholding Certificate for
TDF 70-06.6 16438G Each Currency and Foreign Transactions Re- Local Taxes - City or County
04/1993 Destroy Prev Issues Upon Rec porting Act. The form is used to summon TFS Form 7311 is used to properly effectu-
Justification For Other Than Full and and require an individual to appear and give ate City tax withholding. Treasury Fiscal
Open Competition (JOFOC) testimony and/or produce the books, pa- Requirements Manual Transmittal Letter
Form TD F 70-06.6 is used by Procurement pers, records, and other data identified as No. 137 dated 03/20/75; Public Law 93-340;
personnel to request other than full and essential to the overall investigation. Manual Supplement 02G-23 dated June 12,
open competition. This is an IRS version 1975. A:PS:TP Internal Use
of the Treasury form. P:P:Q Internal Use
TDF 90-22.48 24872I Each
TSP LARGE
06/1996 No Previous Issue POSTER 13813L Each
TDF 70-06.7 62026C Each Department of the Treasury Federal Law 05/2002 Destroy Prev Issues Upon Rec
03/1989 Destroy Prev Issues Upon Rec Enforcement Agencies Process Receipt Be a Winner! Large TSP Poster for Fall
Procurement Register 2002 Open Season (November 15
and Return
Procurement Register is required for main- through January 31, 2003)
This form is used by all Federal Law En-
taining controls and accurately accomplish- This poster is to be used for open seasons
forcement Agencies to serve notice to a of the Thrift Savings Plan. Posters are re-
ing necessary procurement reports. plaintiff that their property will be seized. vised for each open season. This poster
P:P Internal Use CI:S:RPE Internal Use measures 17" x 22". CADC General Ad-
TDF 71-05.2 63440U Sheet min Public Use
TDF 90-22.53 26697V Each
02/1993 Destroy Prev Issues Upon Rec 01/1999 No Previous Issue TSP LF01 13667H Each
Label for Diskettes Containing Officially Designation of Exempt Person 01/1991 No Previous Issue
Limited Information This is a Dept of Treasury Form used to Thrift Savings Plan Start on the Right
This item is a sticker that is placed on Apply to be an exempt person. OP Gen- Track to your Future
diskettes or floppy disks used in conjunction eral Admin Public Use This brochure gives you a short example
with word processors and personal com- of what a new FERS employee would have
puters to denote the presence of officially TDF 90-22.55 33127K Each in their TSP account at retirement age of
limited information. HR:F:S:PS Internal 11/2001 Destroy Prev Issues Upon Rec 65. It uses three ages, 20, 30 and 40. The
Use Registration of money services business example uses 5% contribution. CADC In-
A registration form for money services bu- ternal Use
TDF 80-05.5 31319S Each siness (i.e.,sale or redemption of traveler's
02/1992 No Previous Issue checks/money orders;currency ex- TSP LF04 22374F Each
Documentary Materials change,check cashing,and money tran- 05/1993 No Previous Issue
Removal/Nonremoval Certification You may think the Thrift Savings Plan is
smisson). WCAR:MP:FP:F:M Tax Form
This form is used by employees who re- not for you ... Are You Sure?
or Instruction This brochure is used to encourage people
move documents from their offices.
to contribute to their TSP accounts.
A:RE:O:A3:SS:F:CAMS Internal Use TDP 62-03 20071B Each
CADC Internal Use
TDF 80-05.6 31323A Each EEO Counselor Forms For Processing TSP LF05 22375Q Each
02/1992 No Previous Issue Complaints Of Discrimination Under 29 08/1995 No Previous Issue
Removal of Documentary Materials By CFR Part 1614 Understanding your TSP participant
Presidential Appointees with Senate TDP 62-03 is used by EEO Counselors for statement FERS Leaflet
Confirmation processing complaints of discrimination. This brochure explains what each field on
This form is used by Presidential Appoint- TDP 62-03 contains Form 62-03.11, Form your TSP participant statement is and what
ees who remove documents from their of- 62-03.13 and Form 62-03.14. to do with them. CADC Internal Use
fices. A:RE:O:A3:SS:F:CAMS Internal M:EO:E Internal Use
Use TSP LF06 22376B Each
Understanding your TSP participant
statement CSRS Leaflet
This brochure explains what each field on
your TSP participant statement is and what
to do with them. CADC Internal Use
M-4
TSP LF07 22352R Each TSP-30 12809T Each TSPBK-03 10496E Each
CSRS Employees - Take A Closer Look Interfund Transfer Request Guide to TSP Investments
At The TSP Use this form only if you want to change the This publication is used by employees cov-
TPS brochure which is designed to convert way the balance currently in your Thrift ered by the Thrift Savings Plan. It covers
CSRS employees to the Thrift Savings Savings Plan account is invested in the the different options available for TSP in-
Plan. CADC General Admin Public Use three TSP funds. CADC Internal Use vestments This item is available from the
distribution centers, and it will be distributed
TSP 50 31957M Each
automatically to field offices during open
TSP SMALL 05/2001 No Previous Issue
Thrift Savings Plan Investment season. CADC Internal Use
POSTER 13812A Each
05/2002 Destroy Prev Issues Upon Rec Allocation
Use this form to allocate your investments TSPBK-04 10938D Each
Be a Winner! Small Poster 8.5 x 11 Fall 04/1997 Destroy Prev Issues Upon Rec
2002 Open Season (November 15 among the five TSP funds. You can do this
in two ways: You can direct the way you Thrift Savings Plan Loan Program
through January 31, 2003) This book describes how you can borrow
This small poster advertises Open Seasons future payroll contributions will be invested,
and you can also make an interfund transfer money from your Thrift Savings Plan.
of the Thrift Savings Plan. Posters are re-
to change the distribution of the balance CADC Internal Use
vised with each Open Season.
CADC General Admin Public Use that is already in your account.The Federal
Retirement Thrift Investment Board (Board) TSPBK-05 10940P Each
TSP-1 10585Y Each has developed Form TSP-50 Investment 02/2001 Destroy Prev Issues Upon Rec
05/2001 Use/Issue Prev Issue First Allocation. Beginning May 1, 2001, em- Thrift Savings Plan Annuities
Election Form ployees may use this form to request Thrift This document describes the Thrift Savings
This form is used when an employee elects Savings Plan (TSP) contribution allocations Plan Annuities. CADC Internal Use
to become a part of the Thrift Savings Plan. and/or interfund transfers. However, em-
Employees who need to use this form
ployees are encouraged to use the more TSPBK-08 10845R Each
efficient elec CADC Other Public Use 05/2001 Min Supply For Late Filers
should be instructed to use the Employee
Express line starting on November 15, Summary of the Thrift Savings Plan for
1996. All changes to employees TSP will
TSP-70 21221H Each Federal Employees
11/1994 No Previous Issue This book contains a summary of benefits
be made over the Telephone. This form Thrift Savings Plan Withdrawal Request
should only be used by employees unable for the Thrift Savings Plan. CADC Internal
Use this form when you are ready request
to make their changes through employee a withdrawl, but not before you seperate Use
express. CADC Internal Use from Federal service. This form is printed
and distributed with TSP-70-T Cat. No.
TSPBK-08
TSP-03 10679V Each 10555K Thrift Savings Plan Transfer Infor- (LARGE PRT) 21834Q Each
10/1996 Destroy Prev Issues Upon Rec mation. TSP-70 is a 2 page form Plus 07/1995 No Previous Issue
Designation of Beneficiary Information TSP-70-T also a 2 page equals total 4 Summary of the Thrift Savings Plan for
and Instructions pages. CADC Internal Use Federal Employees (Large Print Version)
This form is used to designate the benefici- This document contains information to be
ary of a Thrift Savings Plan account. TSP-536 15337K Each used by federal employees working under
CADC Internal Use 07/2001 Destroy Prev Issues Upon Rec the Thrift Savings Plan to determine what
Important Tax Information About they will receive when they retire. It also
TSP-09 12763G Each Payments From Your Thrift Savings Plan
06/1994 Destroy Prev Rev. Immediately helps evaluate the different options avail-
Account able under TSP. This document is printed
Change of Address for Separated This pamphlet gives you information about
Participants in Large Type for the Visually Impared.
the tax consequences concerning payments
This item is used to give your change of from your Thrift Savings Plan. CADC In- CADC Internal Use
address to the Thrift Savings Plan office. ternal Use
This form should be used ONLY by partic- TSPBK-09 14547Y Each
ipants who are no longer employed by the TSP 1101 10843V Each 02/2002 Destroy Prev Issues Upon Rec
Government. CADC Internal Use 11/2001 Destroy Prev Issues Upon Rec Thrift Savings Plan at a Glance
Thrift Savings Plan for Federal The purpose of this item is to let people
TSP-16 10505E Each Employees Open Season Update Nov 15, know about the Thrift Savings Plan at a
10/1997 Use/Issue Prev Issue First 2001 through January 31, 2002 glance. CADC Internal Use
Exception to Spousal Requirements This item can be ordered through the dis-
This form is necessary to request a waiver tribution centers. It is automatically distrib- TSPBK-11 20574N Each
from the Thrift Savings Plan Service Office. uted to field offices during open season. 06/1995 Destroy Prev Issues Upon Rec
CADC Internal Use CADC Internal Use Information About Court Orders
This publication contains common ques-
TSP-17 10506P Each TSPBK-01 10495T Each tions and answers that employee's retirering
03/1998 Destroy Prev Issues Upon Rec 11/1994 Destroy Prev Issues Upon Rec under TSP should be concerned with. Most
Information Relating to Deceased Thrift Savings Plan Withdrawal concern what happens when a Court gets
Participant Information Employee Package Folder involved with your pension plan because of
This form is to be used by persons applying This item can be ordered through the dis-
for a deceased participant's Thrift Savings a divorce, or Court proceeding.
tribution centers, and it is automatically dis-
Plan account. CADC Internal Use CADC Internal Use
tributed to field offices during open season.
CADC Internal Use
TSP-20 11037T Each TSPBK 12 24998P Each
02/1998 Destroy Prev Issues Upon Rec TSPBK-02 10680W Each 07/2001 Destroy Prev Issues Upon Rec
Loan Application 05/2001 Destroy Prev Issues Upon Rec TSP In-service Withdrawl
This form is used to make an application for Withdrawing Your TSP Account This booklet explains in-service withdrawals
a loan from an employee's Thrift Savings This publication is used to inform TSP par- from Thrift Savings Plan (TSP) accounts
Plan. Instructions for completing the appli- ticipants on procedures for withdrawing and provides specific information about the
cation are on the reverse side of the form. their TSP accounts. CADC Internal Use two types of in-service withdrawls.
CADC Internal Use CADC Internal Use
M-5
WPS 1A-7 63253V Each WPS 103-A 64316D Each WPS 107-A 64318Z Each
07/1992 Destroy Prev Issues Upon Rec 05/1991 Use/Issue Prev Issue First 05/1991 Use/Issue Prev Issue First
Honor Awards Planning Guide Career Service Certificate - 15 Years Career Service Certificate 35 Years
This OPM form is issued to employees
This OPM document contains descriptions This OPM form is issued to employees upon completion of 35 years of Government
of the major Federally and non-Federally upon completion of 15 years of Government service. N:ADC:H:P:P Internal Use
sponsored award programs. Can be used service. N:ADC:H:P:P Internal Use
to identify appropriate awards to recognize WPS 108-A 63250O Each
WPS 104-A 63248C Each 05/1991 Use/Issue Prev Issue First
employees. N:ADC:H:P:P Internal Use Career Service Certificate 40 years
This OPM form is issued to employees
Career Service Certificate - 20 years upon completion of 40 years of Government
WPS 5 10922T Each This OPM form is issued to employees Service. OPM has changed the form num-
09/1989 No Previous Issue upon completion of 20 years of Government ber. Old 40 year certificates formerly under
Limited Resources, Unlimited Ideas service. OPM has changed the form num- WPS 104-A are good. N:ADC:H:P:P In-
ternal Use
OPM WPS 5 is a pamphlet which encour- ber. Old 20 year certificates formerly under
ages Federal employees to make employee WPS 102-A are good. N:ADC:H:P:P In- WPS 109-A 64323S Each
suggestions. N:ADC:H:P:P Internal Use ternal Use 05/1991 Destroy Prev Issues Upon Rec
Career Service Certificate 45 Years
WPS 105-A 64317O Each This OPM form is issued to employees
WPS 101-A 64315S Each 05/1991 Use/Issue Prev Issue First upon completion of 45 years of Government
service. N:ADC:H:P:P Internal Use
09/1987 No Previous Issue Career Service Certificate 25 years
Career Service Certificate 5 Years This OPM form is issued to employees WPS 110-A 63251Z Each
This OPM form is issued to employees upon completion of 25 years of Government 05/1991 Destroy Prev Issues Upon Rec
upon completion of 5 years of Government service. N:ADC:H:P:P Internal Use Career Service Certificate 50 years
Service. N:ADC:H:P:P Internal Use This OPM form is issued to employees
WPS 106-A 63249N Each upon completion of 50 years of Government
service. OPM has changed the form num-
WPS 102-A 63245V Each 05/1991 Use/Issue Prev Issue First bers. Old 50 year certificates formerly under
05/1991 Use/Issue Prev Issue First Career Service Certificate - 30 years WPS 105-A are good. N:ADC:H:P:P In-
Career Service Certificate - 10 years This OPM form is issued to employees ternal Use
This OPM form is issued to employees upon completion of 30 years of Gover
upon completion of 10 years of Government nment service. OPM has changed the form
WPS 111-A 63252K Each
Service. OPM has changed the form num- number. Old 30 year certificates formerly Retirement Certificate
ber. Old 10 year certificates formerly under under WPS 103-A are good. This OPM form is issued to employees
WPS 101-A are good. N:ADC:H:P:P In- N:ADC:H:P:P Internal Use upon retirement from Government Service.
ternal Use OPM has changed the form numbers. Old
retirement certificates formerly under WPS
106-A are good. N:ADC:H:P:P Internal
Use
M-6
Envelopes
25 CR/EFTPS 73053P Each 44 VITA 26942P Each
EFTPS Enrollment Processing Courtesy VITA Tax Return Envelope
Reply Envelope This envelope is a special overprint of an
This envelope is to be used only by tax- E 44 for the VITA Program. They are pro-
payers when submitting enrollment applica-
vided to VITA volunteers at VITA sites by
tions for the Electronic Federal Tax
Payment System (EFTPS). It is used in Taxpayer Education office personnel. The
conjunction with Form 9779, EFTPS Busi- envelope provides them a place to keep the
ness Enrollment Form, and Form 9783, various handouts they receive, as well as
EFTPS Individual Enrollment Form. The an organizer to keep together tax records
envelope is preprinted with a mailing ad- and paperwork for the taxpayers they as-
dress of PO Box 4210, Iowa City, IA sist. It is not to be used for mailing pur-
52244-4210. It is not to be used by IRS poses. W:CAR:SPEC:PPD:E Tax Related
offices for their own courtesy reply mail. Public Use
OP:ETA:O:F Tax Related Public Use
M-7
Miscellaneous Items
FORMAT 9 61592D Each FORMAT 99 61173S Each
Text and Graphic Format Layout Sheet IRM Graphic Layout Sheet
Used in preparation of ADP Training mate- Format 99 is specifically designed to assist
rials in the Service Centers. analysts with the proper placement and
sizing of art work for the IRM. It should be
M:S:CE:TX Internal Use
used for all IRM graphics.
W:HR:LE:DSS5A Internal Use
M-8
Key Word Index/
Forms to Fax Orders
Key Word Index
aaas P 2053 b ACRS F 4491 a
F 10883 a accident F 1914 F 6863
abandonment F 10287 activity F 8082
F 1099 a F 10417 D 10003 F 9207
F 9445 F 10517 F 10207 F 9206
abatement F 9154 F 10252 L 1787 (do)
F 843 accidental F 10855 L 1828 (do)
L 1278 (ro) F 10385 F 11394 L 1830 (do)
L 153 (sc/sp) accommodating F 12894 L 1831 (do)
L 2166 (do) D 10941 F 12974 L 1833 (do)
L 2278 (do) accommodation F 13241 L 1855 (do)
L 2289 (do) D 9234 F 3965 L 2062 (do)
L 2290 (do) D 9278 F 4196 L 2064 (do)
L 2737 (do) F 10060 F 4606 N 729
L 2738 (do) accorded F 4714 P 3392 (c)
L 3180 (do) P 499 F 4872 administratively
L 3181 (do) accountable F 5043 F 5436
L 924 (do) F 10205 F 5213 F 9062
N 910 F 10963 F 5311 F 9061
ability F 9206 F 5793 administrator
F 9934 F 9207 F 6765 D 9648 e
able accountant F 795 D 9648 b
P 3965 D 11691 F 7995 F 8469
abroad accreditation F 7995 a P 559
P 516 F 10100 F 8038 adobe
P 54 F 10524 F 8052 D 11350
P 593 accrued F 8323 adocacy
absence N 1078 F 8328 D 11329
F 10090 accumulated F 8406 adopt
abstract F 5471 sch j F 8582 F 1128
F 2263 accumulation F 8582 cr adoption
F 7249 e F 1041 a F 8688 F w-7 a
F 7249 f F 1041 sch j F 8810 F 8837
F 940 c F 4970 F 9984 F 8839
abuse accuracy F 9984 a P 968
F 10056 F 9390 F 9984 b advance
P 3865 achievement F 9984 c F w-5
abusive D 7400 P 925 F 10270
F 8357 D 7401 ACTS F 12234 a
abusiveness D 7402 F 4491 a F 2507
F 8358 D 7403 actuarial F 8562
academy D 7404 F 5500 sch b F 8734
F 8860 D 7405 N 1261 P 1235
accelerated D 7407 P 1457 P 1235 (sp)
F 1099 ltc F 9112 P 1458 P 1407
acceptance acknowledge P 1459 P 1759
D 10820 L 19 (sc/sp) P 723 c P 1759 (sp)
F 2504 acknowledgement P 723 d P 1762
F 2504 wc F 10290 P 723 e P 1762 (sp)
F 3363 F 11631 a actuary P 1844
F 6734 F 11631 D 11538 advanced
F 7249 F 11161 F 9815 N 1036
F 870 F 9325 addendum P 2094
F 870 e L 3269 (do) F 10017 P 3334
F 875 L 3400 (do) N 901 P 3334 (sp)
F 890 L 3405 (do) adequate advancement
F 9644 L 556 (do) F 2807 F 4238
L 1195 (do) acknowledging adjust adverse
access L 96 (sc/sp) P 919 F 11396
D 11505 N 428 adjusted F 5060
F 10056 a acknowledgment F 2261 b F 5795
F 10191 F 10946 administration F 6018
F 10385 F 3913 D 10293 F 6265
F 10476 acquired D 11135 F 6413
F 10853 F 2593 F 2373 F 6417
F 10853 a F 2593 a F 9337 L 1371 (ro)
F 11028 acquisition F 9398 L 1372 (ro)
F 11377 D 9622 P 3218 L 1373 (ro)
F 12247 F 1099 a P 957 N 402
F 5877 F 5471 sch o administrative N 414
F 6014 F 8594 D 11487 advice
F 8826 F 8865 sch p D 11630 F 4463
F 9716 acquistion F 10067 F 5565
F 9938 D 9465 F 10346 L 1399 (do)
P 2053 acrobat F 10837 advised
P 2053 a D 11350 F 2509 L 143 (sc/sp)
K-1
Key Word Index
L 86 (sc/sp) agent F 1040 nr-ez P 3421
advising D 11490 F 1116 P 3421 a
L 1014 (do) D 11558 F 2063 P 3422
L 930 (do) D 11566 F 8316 P 3423
L 971 (ro) D 11567 F 8453 nr P 3424
advisor D 11793 F 8840 P 3424 a
D 11705 F 10264 P 1479 P 3433
D 11715 F 10280 P 515 P 3433 a
D 11739 F 10343 P 519 P 3434
advocacy F 10344 P 54 P 3434 a
F 12413 F 10555 alimony P 3435
P 3108 F 10930 F 3559 P 3436
P 3109 F 2678 F 4217 P 3437
advocate F 3206 L 1031 (do) P 3454
D 11188 F 8251 L 977 (do) P 3455
D 11189 F 8655 N 98 P 3458
D 11239 P 1180 alison P 3458 a
D 11298 P 1315 P 3687 P 3459
D 11329 P 1411 a allegation P 3460
D 11348 P 1474 F 12173 P 3461
D 11740 P 1911 F 12217 P 3462
D 9186 P 2109 allocate P 3464
F 12412 P 2111 F 870 w P 3465
F 13062 P 3669 allocation P 3466
F 13081 P 3669 D 9168 P 3467
F 13082 P 3683 F 1041 sch j P 3468
F 9102 P 3684 F 1066 sch q P 3469
L 1285 P 3685 F 11634 P 3470
L 1671 P 3685 F 5074 P 3471
L 1686 P 3686 F 5735 sch p P 3472
L 1686 P 3686 F 8379 P 3473
L 2902 P 3687 F 8609 P 3474
L 2935 P 3688 F 8610 sch a P 3475
L 3164 j (do) P 3689 F 8689 P 3476
L 3164 j (sp) (do) P 3690 F 8817 P 3477
P 2104 P 3691 allotment P 3478
P 2128 P 3692 F 4508 P 3479
P 3537 P 3706 allowable P 3480
P 3537 sp P 3777 F 1914 P 3480 a
P 3539 P 3778 allowance P 3481
P 3539 sp P 3778 F w-4 P 3482
P 3540 P 3779 F 11359 a P 3482 a
P 3540 sp P 3779 F 8445 P 3483
P 3541 agree F 8445 a P 3484
P 3735 P5 L 2290 (do) P 3485
aerospace agricultural P 1245 P 3575
D 9629 F 943 alphabetical P 3575 a
affidavit F 943 (pr) D 10988 P 3576
F 2311 F 943 a alternate P 3576 a
F 2311 b F 943 a (pr) F 9996 P 3577
F 5991 a IP 943 P 1857 P 3577 a
F 5991 b P 51 alternative P 3578
affiliated AIMS D 9451 P 3578 a
D 7005 F 10207 F 10911 P 3615
F 3053 F 10304 F 4626 P 3616 a
F 8388 F 10904 F 6251 P 3620
affiliation F 5348 IP 6251 supp P 3921
F 851 F 8127 N 1009 americal
africa F 8721 P 3771 P 3457
P 3480 F 8722 amendment american
P 3480 a F 9351 F ss-15 a (supp) D 9189
agency F 9352 F 6406 F w-2 as
D 11346 F 9885 F 8837 F 4563
D 9141 airline L 1204 (do) P 554
F 4366 F 10939 americ P 80
F 5877 alaska P 3616 ammended
F 8558 F 1041 n america IP 3520
F 8610 F 9803 F 9234 amortization
F 8823 alcohol P 3349 F 4562 (u)
L 101 (sc/sp) F 6478 P 3390 F 4562
N 28 aleph P 3410 AMPS
P 1075 P 1457 P 3411 F 8708 (c)
P 1742 alien P 3411 a analysis
P 1743 F 1040 c P 3412 D 11124
P 1744 F 1040 es (nr) P 3413 D 7882
P 3349 F 1040 nr P 3420 F 10032
K-2
Key Word Index
F 10035 a D 11596 applicant D 11513 a
F 10093 D 11598 F 9003 aprocess
F 10146 D 11610 P 3005 P 3605
F 10257 D 11614 apply arab
F 10298 D 11615 F 3040 P 3461
F 10298 a D 11636 F 5213 arbitrage
F 10353 D 11637 P 1153 F 8038 r
F 10488 D 11657 P 2122 F 8038 t
F 10488 a D 11677 P 783 F 8038 t
F 10531 D 11738 applying archer
F 10863 D 7150 D 11417 F 1099 msa
F 1366 D 7150 a D 11418 F 5498 msa
F 2366 D 7826 P 1577 F 8851
F 4402 D 9526 appointment F 8853
F 4672 D 9600 a F 10181 architect
F 5188 D 9600 c F 10947 D 11634
F 5188 a D 9708 F 12697 armed
F 6233 F 10152 F 13032 P3
F 6236 F 10262 F 2678 arrange
F 6510 F 10263 F 4104 P 3692
F 8068 F 10315 F 5714 arrangement
F 8787 F 10371 F 9883 F 5498
F 8790 F 10372 L 1008 (do) IP 1099 oid supp
F 9109 F 10391 L 1289 (do) P 3199
F 9500 F 10392 L 2185 (do) P 590
analyst F 10393 L 2201 a (do) assembly
D 11485 F 10394 L 2202 (do) F 3552 (c)
D 11546 F 10395 L 2277 (do) asset
D 11551 F 10396 L 3253 (do) D 11625
D 11563 F 10397 L 3254 (do) F 2261 b
D 11601 F 10443 L 3390 (do) F 5310 a
D 11612 F 10467 L 3493 (do) F 8594
D 11632 F 10490 L 3494 (do) F 9677
D 11636 F 10510 appraisal P 544
D 11644 F 10576 D 11498 P 551
D 11674 F 11385 F 10033 assist
D 11693 F 13079 F 10336 P 3800
D 11705 F 13080 F 11635 P 3801
D 11717 F 4368 F 11636 assistance
D 7968 F 5402 F 4241 D 10160
F 10576 F 5403 F 6850 D 10160 a
andover F 5568 F 9664 D 9931
D 9282 d F 5570 F 9857 EO 31900 0405
F 12884 F 5571 appraisement EO 31900 0403
annette F 5572 F 226 a EO 31900 0402
P 3688 F 5580 appraiser EO 31900 0004
announcement F 8042 D 11637 F 10129
D 10197 F 8042 a D 11654 F 10292
F 10549 F 9120 appreciation F 10455
annualization F 9120 a F 9362 F 10888
F 8842 F 9393 P 3973 sp F 10891
annuity F 9394 P 3973 F 12412
F w-4 p F 9423 appropriation F 13072
F 1099 r F 9807 F 2366 F 13184
F 4852 L 1154 (do) approval F 13206
F 5305 rb L 1277 (ro) F 10157 F 13206
F 5329 L 1278 (ro) F 10419 F 13217
F 5625 L 1370 (ro) F 10580 a F 6089
P 3767 L 2460 (do) F 1937 a F 6148 a
P 3768 L 2777 (do) F 1937 b F 6522
P 571 L 3142 F 2951 F 678 v (in)
P 575 L 3164 l (do) F 4461 F 9102
P 939 L 3164 l (sp) (do) F 4461 a F 911
anthony L 525 a (sc) F 4461 b F 9276
P 3690 L 972 (ro) F 5306 F 9452
anti N 1158 F 5306 a F 9885
D 11755 N 402 F 5306 sep P 1431
appeal N 910 F 6294 P 2053 b
D 10920 P 1020 F 6858 P 724
D 11479 P 1660 F 6858 b P 724 (sp)
D 11539 P 1660 np L 1645 (ro) assisted
D 11540 P5 approve D 11252
D 11541 P 556 P 3125 F 10455
D 11572 P 892 approved F 5681
D 11573 appendix F 9610 assistor
D 11595 F 4526 b approver F 6744
K-3
Key Word Index
F 6745 D 11482 P 3114 F 11389
P 1155 D 11715 P 3598 F 13200
P 1414 D 7107 auditing P 1345
P 678 F 2848 D 8443 P 1345 a
P 678 fs F 4421 D 9075 P 3008
P 678 m L 3271 (do) F 6706 b auto
associable L 937 F 6706 c L 3396 (do)
F 11272 L 937 (do) auditor L 3397 (do)
associated P 2036 D 11494 L 3398 (do)
F 8870 P 947 F 10345 automated
association attributable F 10465 D 10001
D 9559 F 5329 F 10490 D 10195
F 1120 h F 5713 sch b F 10510 D 10197
F 990 c F 872 f F 5661 D 10819
assurance F 872 i F 6565 D 7329
D 11360 F 872 ia F 6566 D 7791
D 11361 F 872 n F 8042 D 9485
F 10366 F 872 o F 8042 a F 10249
F 10367 F 872 p austral F 10377
F 10367 a F 872 q P 3433 a F 11667
F 10375 F 872 r australia F 12152
F 12902 F 872 s P 3433 F 13096
F 12903 attribute austria F 4872 a
F 12904 D 9270 P 3420 F 4872 a
F 9466 F 982 auth F 5081
ASTA attrition F 11028 F 8708 (c)
F 8119 F 9681 authority F 9952
F 8120 auby F 10280 automatic
ATAO EO 21100 0002 F 10452 F 4868
F 911 auction authoriz F 7004
atfr F 2434 D 11280 F 8736
D 10195 audio authorization automation
atlanta F 6293 F 10086 D 10910
D 9736 audiovisual F 10090 F 10391
F 11674 F 12239 F 10437 automotive
F 12112 F 8212 F 10459 P 3204
F 13040 audit F 10460 availability
F 13041 D 10278 F 10478 F 12653
atrade D 9040 F 10476 available
F 8300 (sp) D 9682 F 10939 F 8788
attachment D 9997 F 11227 N 1155
F 10184 F 10129 F 1122 P 3366
F 11194 F 10155 F 11395 P 3800
F 13070 F 10207 F 11640 P 3801
F 2333 x F 10303 F 11664 e avas
F 6040 F 10307 F 12003 D 10197
F 6041 F 10443 F 12180 averaging
F 6042 F 10455 F 12654 F 1040 sch j
F 6043 F 10972 F 13046 a avoi
F 6044 F 2677 F 1321 P 3467
F 6045 F 3608 F 1958 P 3620
F 8034 F 3610 F 2019 avoida
F 8397 F 4764 a F 2787 P 3433
F 8398 F 4883 F 3040 P 3455
F 8399 F 5681 F 3289 P 3482
F 8400 F 6086 (c) F 4253 P 3575
F 8401 F 6702 F 5877 avoidan
F 9416 F 9387 F 6014 P 3576
F 9417 F 9389 F 6176 avoidanc
F 9637 F 9936 F 6186 P 3485
F 9771 L 1002 (do) F 6271 avoidance
F 9856 L 1156 (do) F 6545 D 1300
attack L 2726 (do) F 6863 P 3391
P 3920 L 2737 (do) F 8655 P 3420
P 3921 L 2738 (do) F 8821 P 3423
attendance L 3399 (do) F 8878 P 3424
F 10370 L 3400 (do) F 8879 P 3436
F 10995 L 3405 (do) F 9241 P 3437
F 10995 a L 3457 (do) F 9298 P 3454
F 12626 L 3458 (do) F 9369 P 3457
F 6257 L 3459 (do) F 9716 P 3459
F 9113 L 3474 (do) F 9916 P 3460
F 9447 L 622 (do) F 9993 P 3463
F 9448 N 1079 P 1474 P 3470
F 9449 N 1080 P 1911 P 3473
attorney P 2017 authorized P 3475
K-4
Key Word Index
P 3479 banking P 3423 F 10131
P 3480 D 9161 P 3424 F 12196
P 3483 F 10509 P 3424 a F 4190
award bankruptcy P 3433 F 4190 f
D 10289 D 11543 P 3433 a F 5777 2 pt (c)
D 5529 D 9225 P 3434 F 6695 6 pt (c)
D 9210 D 9762 P 3434 a F 8483
D 9981 F 10185 P 3435 F 9086 a
F 10323 F 4491 a P 3436 F 9158
F 10861 F 6338 P 3437 F 9158 a
F 10985 L 1005 (do) P 3454 P 1045
F 11094 L 1384 (do) P 3455 blanket
F 13028 L 915 b (do) P 3457 F 11093
F 2235 L 950 b (do) P 3458 F 8567
F 9078 N 720 P 3458 a blending
F 9079 P 908 P 3459 F 8849 sch 3
F 9082 banner P 3460 blotter
F 9085 P 3332 P 3461 F 10178
F 9086 barbado P 3462 blowup
F 9086 a P 3457 P 3464 P 1429
F 9087 barber P 3465 P 853
F 9088 P 3518 (sp) P 3466 board
F 9089 P 3742 P 3467 D 6626
F 9093 P 3742 a P 3468 F 10191
F 9094 bargained P 3469 F 9815
F 9095 F 5303 P 3470 boat
F 9096 bargaining P 3471 L 3396 (do)
F 9097 F 10861 P 3472 L 3397 (do)
F 9158 F 13261 P 3473 L 3398 (do)
F 9158 a F 9087 P 3474 bomb
F 9526 F 9088 P 3475 F 12083
F 9527 F 9128 P 3476 F 9166
F 9528 barred P 3477 bond
F 9529 F 13139 P 3478 D 5531
F 9731 F 9355 P 3479 F 1117
F 9732 barter P 3480 F 2019
awareness F 1099 b P 3480 a F 8038
D 6986 batching P 3481 F 8038 g
D 9946 F 12461 P 3482 F 8038 gc
F 11370 baugh P 3482 a F 8328
P 3332 EO 42900 0002 P 3483 F 8693
awarness EO 42900 0003 P 3484 F 8815
P 3320 EO 42900 0005 P 3485 F 8818
awss beauty P 3575 F 8860
F 13054 P 3518 P 3575 a P 3755
F 13055 P 3518 (sp) P 3576 bonus
background beaver P 3576 a IP 1099 oid supp
F 10523 P 3551 P 3577 borrower
F 2509 behavior P 3577 a F w-9s
backorder D 9335 P 3578 F 1120 ic disc sch q
F 9370 (c) belgium P 3578 a bottle
badge P 3454 P 3615 F 10003
D 10882 P 3454 a P 3616 F 9667
F 4589 beneficial P 3616 a boundary
F 5903 F w-8 ben P 3620 D 6295
F 6402 beneficiary beverage boycott
F 6664 F 1041 sch k-1 P 1872 F 5713
P 1303 F 1041 t bicentennial F 5713 sch a
balanced F 3520 a D 9320 F 5713 sch c
D 10157 F 886 w biennial branch
F 12377 beth F 10285 D 10052
balancing N 1261 bilingual D 10174 d
F 10844 P 1458 D 11717 F 10340
F 5804 between binder F 10571
F 8627 D 11062 D 7407 F 10931 a
F 9262 P 2093 D 9157 a F 13073
bank P 3390 P 1414 F 4872 a
F 5804 P 3391 binnion F 8848
F 8546 P 3410 EO 21500 0002 F 9199
F 9058 P 3411 biographical F 9869
F 9241 P 3411 a F 4978 break
F 9262 P 3412 F 9929 P 3948
L 3493 (do) P 3413 biological P 3949
L 3494 (do) P 3420 D 11282 a briefing
P 1374 P 3421 blank D 11237
P 3551 c P 3421 a D 6146 D 11238
K-5
Key Word Index
F 11370 F 1041 sch d F 1120 pc P 686
F 4324 F 1065 sch d F 4684 certified
broker F 1120 s sch d F 4748 F 10333
F 1099 b F 1120 sch d F 6653 F 4338
budget F 2261 c N 96 F 4338 a
D 11612 F 2438 P 547 L 906 (do)
D 11613 F 2439 P 584 certifying
F 9179 IP 1040 sch d P 584 b F 1957
building N 102 catalog CFOL
D 10098 P 3421 D 6172 D 9162
D 11544 capitalization D 6262 chapter
D 11686 D 10822 D 6398 a D 10407
D 9570 b capone D 7130 F 10458
F 11267 P 1411 a D 9343 F 4720
F 12743 career F 9123 F 4881
bulk F 10261 category F 637
F 9820 F 10522 F 10140 L 1753 (do)
bulletin F 9110 a F 8788 character
F 10191 P 1138 caution F 2509
F 12971 P 1849 a F 13090 characteristic
F 12972 P 3900 CAWR F 5989
bureaucracy P 3914 F 12235 chargeout
D 11345 P 3916 F 6222 F 4570
D 11345 v caring F 6232 charitable
D 11345 (cd) D 9676 F 9335 F 1041 a
cable D 9676 a F 9336 F 8283
D 11154 carrier centralized F 9215
cadc F 720 cs D 10167 P 1771
F 10589 a carry F 6176 P 526
calculate F 8328 F 6462 P 723 c
L 3386 (do) carryback F 6463 P 723 d
calculation F 1138 F 6798 charity
F 8491 carryover F 6834 F 4720
F 8787 F 6095 F 6835 chart
F 8789 cart F 6836 F 10153
calendar F 12119 F 6876 F 8761
D 11784 carton F 6877 P 2043
F 10083 F 8552 (c) F 8067 check
F 10421 cary N 484 D 10818
P 1518 P 2093 CEQM D 5531
P 509 caryover F 6706 a F 10114
callback F 8610 sch a certificat F 10198
F 10175 casefile P 3973 sp F 10299
F 9886 D 11298 certification F 10438
L 2201 a (do) casework D 6581 F 10530
caller D 9352 D 9592 F 10972
N 1209 cash F w-10 F 10992
camera D 11545 F w-9 F 11192
P 3158 D 9981 F w-9s F 12333
campaign F 10133 F 10107 F 12408
D 11714 F 10300 F 10176 F 12973
campus F 10861 F 10242 F 2019
D 6720 F 10985 F 10380 F 3913
F 12884 F 11664 d F 10400 F 4728
F 13183 F 8300 F 10882 F 5794
F 9475 F 8300 (sp) F 10979 F 6685
canada F 9731 F 11014 F 8250
P 3421 F 9732 F 11370 F 8269
P 3421 a L 980 (do) F 11388 F 8290
P 597 N 428 F 11664 F 8546
cancellation N 923 F 11664 d L 1052 (do)
F 1099 c P 1428 F 11665 P 213
candidate P 1544 F 12697 P 3114
F 4241 P 3199 F 12878 checking
F 9112 P 8300 F 12984 F 12302
canine P 8300 (sp) F 12984 a checklist
D 11593 P 8300 a (sp) instructions F 4582 a (c) D 11301
cannot cashier F 6782 D 9735
L 95 (sc/sp) F 10491 F 8274 F 1008
canvas F 10526 F 8445 F 10148
F 11023 F 2507 F 8551 F 10316
capehart casino F 8604 F 10471
D 10098 F 8362 F 8609 F 10474
capital F 8852 F 8703 F 10479
F 1040 sch d (u) L 3494 (do) F 8850 F 10526
F 1040 sch d casualty F 9111 F 10955
K-6
Key Word Index
F 10979 a P 3961 sp F 10411 classification
F 11118 P 3965 F 10486 D 10231
F 12062 P 503 F 10499 F 10198
F 12555 P 972 F 10504 F 10148
F 12555 a children F 10942 F 10114
F 12555 b F 8615 F 11369 F 10264
F 12555 c N 199 F 2083 F 10436
F 12555 d N 200 F 2297 F 10435
F 12555 e P 929 F 2552 (c) F 10508
F 12555 f chris F 3363 F 10930
F 12555 g P 3684 F 4366 F 10992
F 12555 h christian F 4488 F 12312
F 12810 F 2031 F 4490 F 5079
F 13145 chronological F 4491 a F 5126
F 2061 a F 4365 F 4491 a F 6241
F 4104 chronology F 5646 F 6255
F 4222 F 5464 F 6118 F 6250
F 4478 F 5464 a F 6338 F 6256
F 5493 a church F 8332 F 6579
F 5493 b F 10398 F 8379 F 6685
F 5493 c F 8274 F 843 F 6754
F 5493 d F 8274 F 8445 a F 8419
F 5493 e P 1828 F 8546 F 8701
F 5493 f CIDS F 8849 F 8832
F 5493 g F 8483 F 8849 sch 6 F 9008
F 5493 h F 8483 (c) F 8862 F 9191
F 8646 F 8545 (c) F 9120 a F 9314
F 8867 cincinnati F 9436 F 9927
F 9173 D 10882 a F 973 F 9932 a
F 9216 D 11089 F 976 L 1372 (ro)
F 9223 D 9282 f L 1004 (do) L 3523
F 9224 F 10863 L 1010 (do) classified
F 9225 circuitry L 105 (sc/sp) F 5804
F 9637 F 6093 L 106 (sc/sp) classifier
F 9820 circular L 1363 (ro) F 10140
F 9883 F 10433 L 1364 (ro) classroom
P 1510 P 15 L 153 (sc/sp) F 10276
P 3183 P 179 L 1763 (do) F 12464
P 3524 P 51 L 1774 (ro) F 12466
chemical P 80 L 178 (sc/sp) F 13167
D 11282 a citation L 1869 (do) clearance
cheskaty F 9086 a L 2289 (do) F 10356
EO 10600 0002 F 9158 L 2290 (do) F 10497
chief F 9158 a L 2877 (do) F 11192
D 10910 citizen L 3180 (do) F 1937 a
D 6712 IP 706 na L 3181 (do) F 1937 b
D 7107 P 3108 L 3323 (do) F 2061
D 7403 P 3109 L 3386 (do) F 4324
D 7404 P 54 L 569 (do) F 5389
D 7979 P 593 L 570 (do) clergy
F 12878 citizenship L 897 (do) P 517
F 13055 P 3184 L 905 (do) clerical
F 13064 civil L 906 (do) D 11591
F 13067 F 10156 L 916 (do) F 9008
F 13080 F 10161 L 917 (do) F 9191
F 13114 F 10161 a L 924 (do) clerk
F 13165 F 10312 N 1263 D 11484
F 13166 F 10951 N 415 D 11486
F 6524 F 4477 P 556 D 11488
F 7881 F 4478 claimant D 11489
F 7881 a F 4479 F 4479 D 11542
F 7995 a F 4480 claimed D 11545
child F 5966 F 6772 D 11549
F 1040 a sch 2 F 6809 claiming D 11549
F 2441 F 9849 F 1310 D 11554
F 2441 (u) F 9873 F 673 D 11562
F 4746 P 721 F 6765 D 11571
F 6878 civilian clarification D 11577
F 8332 D 11549 L 239 (sc/sp) D 11595
F 8812 P 516 clarity D 11618
F 8814 claim D 9183 D 11633
IP 1040 ss D 11618 class F 10391
N 99 D 9612 F 10520 clinic
P 3709 D 9612 a F 12174 P 3319
P 3709 sp F w-8 eci classificatio clipping
P 3961 F 10330 F 2504 wc F 4685
K-7
Key Word Index
closing F 13043 D 11574 conference
F 10314 F 13045 D 11603 F 10118
F 10932 F 13061 D 11620 L 1095 (ro)
F 10956 F 13119 D 11755 L 1912 (do)
F 13181 F 4421 D 11820 L 3165
F 4222 F 9085 D 9849 L 950 (do)
F 5344 P 3970 EO 21300 0105 L 965 (ro)
F 5351 commisssioner EO 21300 0102 L 966 (ro)
F 5403 D 11372 EO 42700 0103 L 970 (ro)
F 5570 commitment EO 42700 0102 P 216
F 5596 D 10280 EO 42700 0105 confidential
F 5599 F 9078 F 10893 F 10411
F 5650 committee F 1120 ic disc sch q F 10942
F 906 F 10484 F 12832 F 11369
F 9923 F 11385 F 2482 configuration
L 1285 F 4081 F 6087 F 13089
L 3388 (do) F 5231 F 6599 confirmation
L 913 (ro) commodity F 8119 F 5714
L 914 (ro) F 6853 L 3268 (do) L 1346 (do)
clothing commonwealth P 3114 L 2185 (do)
F 4747 F 5074 P 3914 L 3253 (do)
cobol communication P 3915 L 3254 (do)
F 9225 D 10168 complied L 3474 (do)
coda D 11199 L 903 (do) conflict
P 3199 D 11684 complimentary D 10901
collateral D 9157 a L 590 (do) D 9262
F 10439 D 9157 compromise D 9937
F 10506 F 9138 D 9600 b congress
F 2261 F 9222 F 2515 P 2104
F 2261 a P 3698 a F 3040 congressional
F 2261 b community F 4196 D 10818
F 2261 c F 8189 F 4778 D 11155
F 2261 d F 8847 F 656 D 11301
F 2276 P 1198 c F 657 D 11465
F 6229 P 1224 F 7251 a P 1273
F 6313 P 1274 compulsion P 3740
F 8811 P 2053 b F 6186 connection
collect P 3699 compute F 8840
F 870 P 555 P 2011 consent
collectibility P 954 computerized F ss-10
F 9439 COMPA D 6581 F 10404
collectible F 9501 computing F 10407
F 53 company D 5657 F 10498
collecting F 1120 l D 5657 a F 11166
D 10402 F 1120 pc D 9742 F 1122
D 10402 a F 1120 ric F 12827 F 12279
collectively F 1120 sch ph F 12973 F 12333
F 5303 F 2198 F 12974 F 12408
college F 2438 F 12975 F 4016
F 12896 F 5471 sch n F 12976 F 5384
columbia F 8390 F 12979 F 6018
F 8859 F 8613 F 13058 F 6732
combination F 8816 F 5771 F 6847
D 5995 a P 3402 F 9698 F 6884 (sp)
L 922 (do) comparison F 9961 F 872
command F 8791 concession F 872 a
D 6529 compensation F 8691 F 872 b
D 9162 D 6845 concurrent F 872 d
D 9249 D 9612 a F 2285 F 872 f
commemorating D 9612 conduct F 872 i
D 9320 F 10243 D 10848 F 872 ia
commercial F 8233 D 11041 F 872 n
P 595 competency D 9077 F 872 o
commission D 11009 D 9335 F 872 p
F 1120 fsc sch p F 12088 F w-8 eci F 872 q
F 1120 ic disc sch p competitive F 2509 F 872 r
F 13061 F 6412 conduit F 872 s
commissioner F 6416 F 1066 F 872 t
EO 20000 0001 complaint F 8757 F 872 u
EO 40000 0002 F 10088 F 8811 F 8729
F 12089 F 6155 P 938 F 8838
F 13015 F 9915 confederation F 8848
F 13016 compliance P 3424 a F 921
F 13028 D 10001 P 3424 F 921 a
F 13039 D 11325 conferee F 921 i
F 13041 D 11497 F 10252 F 921 p
K-8
Key Word Index
F 952 F 10288 P 3464 L 929 (do)
F 972 F 1099 r P 3465 L 968 (ro)
F 973 F 2032 P 3466 N 1036
F 977 F 6781 P 3467 N 675
L 1817 (do) F 8518 P 3468 P 1407
L 928 (do) F 8596 P 3469 TP x vol 1
L 929 F 8596 a P 3470 TP x vol 2
L 929 (do) F 8697 P 3471 core
L 967 (ro) F 8853 P 3472 D 9235
L 968 (ro) F 8870 P 3473 D 9300
P 786 F 9398 P 3474 corporate
consideration P 1516 P 3475 D 10293
F 10533 contractor P 3476 D 9087
F 13077 D 9946 P 3477 D 9470
L 1765 (do) F 12289 P 3478 F 10209
L 692 (do) F 9489 P 3479 F 10574
L 916 (do) P 1779 P 3480 F 12088
L 924 (do) P 1976 P 3480 a F 3439 a
consolidated contributio P 3481 F 5452
D 9464 F 4461 b P 3482 F 6241
D 9476 contribution P 3482 a F 6256
F 10425 D 6389 P 3483 F 8023
F 1122 D 6393 P 3484 F 8050
F 6522 a D 7001 P 3575 F 8810
F 8038 gc D 7334 P 3575 a F 8842
consolidation F 4461 P 3576 F 966
D 11033 F 4744 P 3576 a L 3474 (do)
F 12046 F 5305 sep P 3577 a corrective
F 5310 a F 5305 a sep P 3578 a F 10954
constant F 5623 P 3615 correspondence
F 10033 F 6069 P 3615 D 11089
F 9857 F 6655 P 3615 a D 11155
constitutional F 8283 P 3616 D 11301
N 729 F 8384 P 3616 a D 11426
construction F 8799 P 3620 D 11663
P 3780 F 8847 conventionbetween D 11780
consumer F 8872 P 3422 D 6712
F 3491 F 9058 conversion F 12152
container F 9416 F 8244 F 1937 b
F 10879 N 90 L 1954 (do) F 1937 a
content P 1565 converted F 3696 a
D 10846 P 1771 F 12234 F 3696
continental P 3198 L 1039 (do) F 5493 g
P 1542 P 526 converting F 5640 b
continuation contributor L 1475 (do) F 5640 a
F 10035 a F 990 990-ez sch b conveyance F 5640
F 10056 a controlled F 6884 (sp) F 5961 a
F 10183 D 10278 cooperative F 5961 (c)
F 10298 a F 5471 sch m F 1099 patr F 6618
F 1040 sch d-1 F 5471 sch j F 3491 F 9339
F 11180 F 8274 F 9314 F 9340
F 12114 convention F 990 c F 9535
F 12241 P 3391 coordinated L 1020 (do)
F 2311 b P 3410 D 11105 L 1475 (do)
F 3963 a P 3411 a D 11361 L 29 (sc/sp)
F 4318 a P 3421 D 8443 L 556 (do)
F 4700 c P 3421 a F 4485 correspondex
F 4802 P 3423 F 4764 a D 6548
F 5225 a P 3424 F 5054 L 3236 (c)(sp)
F 5773 P 3424 a coordination L 3238 (c)(sp)
F 6427 P 3433 F 3558 cost
F 6467 P 3433 a coordinator D 11551
F 6559 a P 3434 D 11272 F 10584
F 6772 P 3434 a D 11677 F 12541
F 6852 P 3435 F 12971 F 2951
F 8042 a P 3438 F 2061 a F 5451
F 8567 a P 3454 a P 1084 F 5462
F 9805 P 3455 copy F 5712 a
continuing P 3457 D 10175 F 8145
F 10996 P 3458 D 6323 F 9918
F 9172 P 3458 a F 11402 council
contract P 3459 F 4506 F 13184
D 11551 P 3460 F 4506 a counsel
D 11552 P 3461 F 5451 D 10910
D 6023 P 3462 L 3407 (do) D 6712
D 9266 P 3463 L 929 D 7107
K-9
Key Word Index
D 7979 P 3861 F 11113 F 12184 y
F 10162 P 3862 F 12089 F 12260
F 12878 criminal F 12143 F 13073
F 6510 D 11090 F 12933 F 13142
F 6524 D 11253 F 4966 F 13183
F 7881 D 11606 curricula F 5493 a (csqm)
F 7881 a D 11621 D 10017 F 5493 csqm
F 7995 a D 11792 curriculum F 9806
counseling F pd 70 D 11197 N 1158
F 2934 F 10109 D 9235 P 1866 b
P 1113 a F 10156 F 10261 P 2183
P 1114 F 10312 cust P 3446
counselor F 10513 L 3164 i (do) P 3645
F 11077 F 13072 custodial P 3809
country F 1318 b F 5305 a P 3810
P 3615 F 2683 F 5305 ea custserv
P 686 F 3949 F 5305 ra L 3164 d (do)
couple F 3949 e F 5305 sa L 3164 d (sp) (do)
P 1565 F 4135 custody L 3164 i (sp) (do)
P 1566 F 4365 F 1930 L 3164 m (do)
P 1643 F 4920 customer L 3164 m (sp) (do)
coupon F 4930 D 10101 L 3238 (c)(sp)
F 4417 a F 5043 D 10922 cutsheet
N 843 F 6664 D 10947 F 8483
course F 9361 D 11006 F 9932 a
D 11792 P 1918 D 11009 cycle
D 6172 P 3388 D 11105 D 5657
D 6262 P 3669 D 11480 D 5657 a
D 6595 P 3683 D 11658 D 6720
F 10261 P 3684 D 11820 D 7875
F 10995 P 3685 D 7553 b D 7882
F 12469 P 3686 D 9087 F 10017
F 12626 P 3687 D 9404 F 11113
F 6380 P 3688 D 9925 F 13133
F 6381 P 3689 F 10057 F 8544 a
F 6382 P 3689 F 10371 F 9387
F 6383 P 3690 F 10372 F 9389
F 9123 P 3691 F 10425 P 2043
F 9868 P 3692 F 10574 cypr
coursebook P 3859 F 10931 a P 3458
P 678 (in) P 3860 F 11667 czech
court P 3861 F 11672 P 3459
D 7702 P 3862 F 12112 damage
F 4161 P 3869 F 12123 F 5646
F 8692 P 699 F 12123 a DARTS
P 3953 crisis F 12148 F 9268
courtesy D 11101 F 12152 database
E 25 cr/eftps criteria F 12152 D 7920
F 2209 D 11467 F 12184 aa dealer
coverage D 11468 F 12184 bb L 3396 (do)
D 6393 D 9186 F 12184 cc L 3397 (do)
D 9240 F 9112 F 12184 dd L 3398 (do)
D 9242 L 1686 F 12184 ee dear
F ss-16 P 1264 F 12184 ff L 3035 (do)
F 10176 P 1438 F 12184 gg death
F 2032 P 1525 F 12184 hh D 7565
F 5500 sch t critical F 12184 ii F 1099 ltc
F 5627 D 9170 F 12184 j F 4393
F 9638 D 9171 F 12184 jj F 5646
F 9640 CSRS F 12184 k F 706 ce
coverpage D 6315 F 12184 kk P 3864
F 12832 CSRT F 12184 l debit
creation F 8577 F 12184 ll F 9007
F 12046 cstra F 12184 m debt
credential D 11006 F 12184 n F 1099 c
F 10205 cumulative F 12184 o F 9371
credito F 9182 F 12184 p N 100
P 596 (sp) currency F 12184 pp decal
creditor D 9161 F 12184 q P 3008
L 1040 (do) F 10509 F 12184 r deceased
creditorr F 4789 F 12184 s F 1310
F 12470 F 8362 F 12184 t decedent
crime F 8852 F 12184 u F 11634
D 9762 P 1241 F 12184 v december
P 1969 P 1241 (sp) F 12184 w F 4231 a
P 3860 current F 12184 x decision
K-10
Key Word Index
D 9653 F 4364 P 3151 F 6406
D 9653 a F 6087 P 3151 a F 8349
F 12046 delinquent depositary F 8358
F 8213 F 11180 F 6812 F 8388
F 9062 F 4907 (c) depositing F 8390
L 1277 (ro) L 1057 (do) P 1502 F 866
declaraacion L 3267 (do) depreciable F 8717
F 2290 sp L 729 (do) F 1065 sch d supp F 8718
declaration delivery depreciate F 906
F 1040 es (sp) F 10334 P 946 F 9565
F 12114 F 10335 depreciated F 9566
F 12483 F 12868 F 8866 F 9639
F 1570 demand depreciation L 1365 (ro)
F 2120 F 668 c F 1914 L 1366 (ro)
F 2848 F 9190 F 2271 L 1367 (ro)
F 4421 L 3263 (do) F 4562 (u) L 1368 (ro)
F 6290 denial F 4562 L 1369 (ro)
F 8453 F 8683 P 534 L 1371 (ro)
F 8453 f L 1342 (ro) deputy L 1372 (ro)
F 8453 nr denmark D 9141 L 1373 (ro)
F 8453 ol P 3460 F 13016 L 3016
F 8453 p dental F 8558 L 3160
F 9445 F 4742 desastre L 3180 (do)
L 2348 (do) N 87 P 584 (sp) L 3181 (do)
declination P 502 description L 3274 (do)
F 6510 deny F 12240 L 3276 (do)
decommissioning L 2166 (do) F 3864 e L 3277 (do)
F 1120 nd department F 4480 L 3278 (do)
decreased D 9343 designated L 3279 (do)
L 168 (sc/sp) D 9652 a F 10555 L 3280 (do)
deduct dependent F 1957 L 3283 (do)
N 735 F w-10 designation L 3323 (do)
deeo F 1040 a sch 2 F 10247 L 3523
F 11094 F 1040 ez F 13200 N 393
defaulted F 1040 ez vita/tce ovrprt F 8513 N 402
L 2975 (do) F 1040 ez (u) F 9810 N 414
defect F 2038 L 2700 (do) P 3953
F 3927 F 2441 L 2701 (do) P 794
deferment F 2441 (u) designer determine
L 1175 (do) F 4746 D 11560 F 6450
deferred F 8233 deskbook F 8787
F 5500 sch ssa N 99 D 9285 N 989
F 6314 P 503 deskercise determined
F 8404 P 929 D 6888 L 909 (do)
P 3199 depletion desktop determining
defiency F 10318 D 11427 F ss-8
F 870 w deposit D 9676 P 561
defined F 10185 D 9994 c developer
D 6389 F 11424 destruction D 11792
D 6390 F 1963 F 10875 D 6595
D 6393 F 1983 F 8551 D 7059 a
D 9242 F 1983 detachable development
F 4461 F 2236 P 3108 D 10017
F 4461 a F 2236 determination D 11007
F 4461 b F 2276 D 11500 D 11010
F 5300 F 2481 F ss-8 (pr) D 11489
F 5623 F 2769 F 10011 D 11502
F 5624 F 3040 F 10032 D 7875
F 9638 F 4417 a F 10883 a D 7882
F 9640 F 5516 F 11186 D 9126
P 1565 F 5517 F 12294 a F 10056
P 1566 F 5890 F 12892 F 10094 a
P 3197 F 6123 F 2198 F 10094
P 3198 F 8050 F 2259 F 10261
definition F 8109 b F 2285 F 10522
P 3709 F 8302 F 3706 F 11660
P 3709 sp F 8646 F 4646 c F 11661
definitive F 9453 F 5060 F 6380
L 1368 (ro) IP 1099 oid supp F 5213 F 6381
deidre IP 1099 oid supp F 5300 F 6382
P 3776 L 313 (sc/sp) F 5303 F 6383
delegation L 903 (do) F 5307 F 8847
F 10434 N 776 F 5309 deviation
F 10452 N 843 F 5310 F 13125
delinquency N 931 F 5795 dictionary
F 2261 d P 1510 F 6265 D 11009
K-11
Key Word Index
D 11247 L 3180 (do) P 1771 F 1041 sch j
D 9040 L 3181 (do) discontinued F 1099 patr
diesel disaster F 10273 F 1099 msa
F 10003 N 1155 F 10511 F 1099 div
F 8849 sch 2 P 1600 discount F 1099 r
F 9666 P 1600 (sp) F 1099 oid F 1120 ic disc sch k
F 9668 P 2194 F 8281 F 11664 f
N 916 P 2194 b F 8816 F 11674
N 916 (sp) P 3833 P 1212 F 2040
direct P 547 discovered F 4190 f
F 10280 P 584 F 9535 F 4852
F 6019 P 584 b discrepancy F 4970
F 6782 DISC F 4549 e F 4972
F 8050 F 1120 ic disc sch k F 8721 F 5452
F 8302 F 4876 a F 8722 F 5752
P 911 F 8404 F 9351 F 6193 a
director IP 1120 ic disc F 9352 F 6697
D 11715 discharge L 101 (sc/sp) F 706 gs (d-1)
D 11716 D 9285 L 138 (sc/sp) F 706 gs (d)
EO 10700 0405 F 3033 discrimination F 8387
EO 10700 0403 F 5495 F 5627 F 8791
EO 10700 0402 F 669 a discussion F 886 w
EO 21300 0102 F 669 b D 11519 F 9268
EO 21300 0105 F 669 c D 11520 F 9820
EO 21300 0103 F 669 h D 11521 IP 706 gs (d-1)
EO 21400 0002 F 7990 F 11610 IP 706 gs (d)
EO 31800 0102 F 7990 a dishonored L 3453 (do)
EO 31800 0105 F 7990 b F 8269 P 564
EO 31800 0103 F 982 disparity distributor
EO 31900 0405 P 783 D 9241 F 8849 sch 4
EO 31900 0403 dischargeability F 9639 disturb
EO 31900 0402 D 9285 display D 11778
EO 42700 0102 discharging F 6826 diversity
EO 42700 0105 F 3259 disposal D 11741
EO 42700 0103 F 4422 F 9298 D 9653
F 10358 F 792 F 9299 D 9653 a
F 12143 disciplinary disposing F 11094
F 13204 F 11396 F 11095 dividend
F 9086 F 2582 disposition F 1040 a sch 1
directory F 6413 F 10557 F 1040 sch a & b (u)
D 11346 F 6417 F 1065 sch d supp F 1040 sch a & b
D 6408 disclose F 11671 F 1099 div
D 7560 a F 10407 F 12254 F 1260
P 3891 N 437 F 2019 F 3189
disability N 437 a F 5471 sch o F 3206
D 10941 N 437 a(1) F 6402 F 4398
D 11418 N 441 F 6670 F 4399
D 7563 N 466 F 8288 F 8814
D 9278 disclosure F 8288 a F 973
N 487 D 11553 F 8288 b F 976
P 3966 D 11599 F 8693 IP 1040 sch a & b
P 907 D 11704 F 8823 divider
disabled D 11706 F 8865 sch p D 9600 b
F 1040 a sch 3 D 6493 P 544 D 9851
F 1040 sch r D 6986 dispute F 4526 b
F 8826 D 9225 D 9451 dividersfor
P 524 D 9643 P 3771 F 4526 a
disagree D 9946 disputed division
N 1215 F 10324 F 12661 D 10809
N 1216 F 10325 disqualified D 11124
disagreement F 10326 F 4881 D 11228
F 12509 F 10327 dissolution D 11328
disallowance F 10459 F 966 D 11628
F 2297 F 10593 distinguished D 11641
F 3363 F 10848 F 9526 D 6036
F 8862 F 12279 distressed D 7403
L 105 (sc/sp) F 13046 a P 954 D 7404
L 1363 (ro) F 5466 b distributable F 10312
L 1364 (ro) F 5482 F 6088 F 10360
L 1763 (do) F 8275 distribution F 10467
L 2289 (do) F 8275 r D 11288 F 10892
L 569 (do) F 8833 D 11542 F 11389
L 905 (do) F 9287 D 11554 F 12260
L 906 (do) F 9916 D 5531 F 13028
disallowing N 129 D 7004 F 2683
L 1774 (ro) N 129 a F 10390 F 2683
K-12
Key Word Index
F 4365 drug F 8390 P 3938
F 4930 D 7474 F 8455 P 3959
F 6702 D 7550 easel eitc
P 3388 F 6765 P 3694 L 3094 (sc)
divorce F 8820 easiest P 3107
P 1819 duchy P 3806 P 3158
divorced P 3470 economic P 3332
F 8332 duel D 10288 a P 3400
P 504 L 3142 D 11639 P 3523
docket duplicate F 13111 P 3524
F 1318 b F 10553 F 9276 P 3557
docketed F 4217 economist either
F 10152 duty D 11628 P 3669
L 1220 (ro) D 7560 a D 11667 elderly
L 1645 (ro) F 10084 D 11692 F 1040 a sch 3
L 969 (ro) F 10501 D 6418 F 1040 sch r
L 970 (ro) F 10502 F 10889 P 1113 a
L 971 (ro) F 6382 edition P 1114
documentation F 8323 D 5995 P 3864
D 9997 F 9934 D 9089 P 524
F 10092 P 3392 (c) editor electing
F 10249 dyed D 11579 F 1041 n
F 10368 F 10003 F 8748 F 1065 b sch k-1
F 11645 L 3142 editorial F 8274
F 12247 L 3144 F 9345 F 8621
F 8257 L 3145 F 9345 a IP 1065 b
F 9204 L 3165 education IP 1065 b sch k-1
F 9205 N 1215 D 10293 L 3323 (do)
L 3399 (do) N 916 D 11629 election
dollar N 916 (sp) D 11684 F ss-16
F 10507 each D 9087 F 10985
F 8819 F 4526 b F 10571 F 13261
domestic EACS F 10996 F 2553
F 1120 ic disc F 6126 F 11023 F 4876 a
F 2962 F 6321 a F 12088 F 5213
F 4605 eadc F 2333 te F 5712
F 4605 a F 10589 b F 2333 x F 5712 a
F 706 qdt earned F 4913 F 5768
F 886 y F w-5 F 5045 a F 5768
P 3865 F 1040 sch eic F 5305 e F 6111
donated F 1040 sch eic (u) F 5305 ea F 8023
P 561 F 13217 F 8863 F 8328
donee F 2555 F 9852 F 870 w
F 8282 F 2555 ez F 9869 F 8716
dont F 8862 N 91 F 8814
D 11099 F 8867 P 1066 F 8819
D 9643 L 3094 (sc/cg) P 1198 c F 8832
doub N 1015 P 1224 F 8842
P 3423 N 1036 P 2196 F 8869
doubl P 1235 P 3000 F 8875
P 3470 P 1235 (sp) P 3698 a F 9128
P 3473 P 1495 P 508 F 9996
double P 1495 (sp) P 970 IP 8023
P 3391 P 1620 educational electric
P 3420 P 1759 D 11762 F 8834
P 3424 P 1759 (sp) F 12338 electricity
P 3436 P 1762 F 12895 F 8835
P 3437 P 1762 (sp) F 12896 electroni
P 3454 P 1830 P 1577 P 1187
P 3457 P 1844 efectivo electronically
P 3459 P 3211 P 1544 (sp) F 4419
P 3460 P 3211 (sp) efficiency F 4804
P 3463 P 3320 F 9218 F 4802
P 3475 P 3334 eftp F 6466
P 3479 P 3334 (sp) D 11762 F 6467
P 3480 P 3705 sp E 25 cr/eftps F 9325
draft P 596 F 9779 P 1220
F 10491 P 596 (sp) F 9779 (sp) P 1245
F 10526 P 962 F 9783 P 2192
drawing P 962 (sp) F 9783 (sp) P 3609
F 6797 earner P 3111 a elementary
F 6797 a F 433 a P 3122 P 2093
F 6797 b earning P 3381 eligibility
F 6797 c D 5531 P 3425 F doj i-9
driving F 5471 sch j P 3722 F 11014
F 10478 F 5489 P 3909 e F 11664
K-13
Key Word Index
P 3524 F 12184 jj F 12847 a P 915
eligible F 12184 k F 12847 b errata
F 4537 F 12184 kk F 12847 c N 1291
F 5768 F 12184 l F 12847 d erroneous
P 3709 F 12184 ll F 12847 e F 8546
P 3709 sp F 12184 m F 12847 f erroneously
eliminated F 12184 n F 12847 g F 8316
L 168 (sc/sp) F 12184 o F 12847 h error
elimination F 12184 p F 12847 i D 11252
F 12046 F 12184 pp F 12847 j F 10845
ellen F 12184 q F 12847 k F 11614
EO 43200 0002 F 12184 r F 12847 l F 4019
EO 43200 0003 F 12184 s F 12847 m F 5161
EO 43200 0005 F 12184 t F 12847 n F 6462
emergency F 12184 u F 12847 o F 6826
D 10098 F 12184 v F 12847 p L 136 (sc/sp)
D 9570 b F 12184 w F 12847 q esta
F 10427 F 12184 x F 12847 r D 10169 sp
F 3525 F 12184 y F 12847 s establishing
emploment P 3753 F 12847 t F 6321 a
F 1040 sch se (u) P 3754 F 12847 u estate
empowerment P 3961 sp F 12847 v D 11482
F 8844 P 850 F 12847 w D 11483
P 954 enrollment F 5397 D 11561
encourage E 25 cr/eftps F 6282 F record 21
F 12667 F 10261 F 9880 F 10085 a
encumbrance F 12808 F 9962 F 10127
F 2434 b F 23 P 3400 F 10198
endorsement F 4157 P 3705 sp F 1041
F 5305 rb F 8554 P 3807 F 1041 es
energy F 9779 environment F 10445
F 10144 F 9779 (sp) D 9039 b F 10506
F 6497 F 9783 F 9473 F 1066
F 6497 F 9783 (sp) F 9475 F 1099 s
enfant F 9815 environmental F 10992
EO 80700 0004 F 9815 F 6627 F 1116
enforcement IP 9779 (sp) epeo F 1120 reit
D 10018 IP 9783 (sp) F 9924 F 1273
D 6374 P 3392 (c) EQMS F 1366
F 211 a P 470 D 9074 F 2210
F 3965 entertainment F 6706 F 2373
F 6402 N 1291 F 6706 b F 3228
F 6664 N 93 F 6706 c F 3614
F 6878 P 463 F 9564 F 3614 a
F 8325 entire F 9565 F 3621
P 2109 L 3220 (do) F 9566 F 4349
P 2111 entity equal F 4351
enforcementofficer D 11434 D 10866 F 4422
D 10289 D 11650 D 11556 F 4768
engaged F 2363 D 11557 F 4768
F 5213 F 2363 a D 11741 a F 5225
engineer F 2962 F 11077 F 5225 a
D 11634 F 5752 F 11094 F 6180
D 11670 F 795 b F 13164 F 6290
D 11736 F 8487 F 13165 F 668 h
F 3213 F 8832 P 1014 F 668 j
engineering L 1864 (do) equipment F 669 f
D 11651 entry D 10604 F 6706 b
F 5202 D 11554 D 11611 F 706
F 5255 pg 1 D 7400 F 10291 F 706 a
F 5255 pg 3 F 13102 F 11095 F 706 d
F 5255 pg 2 F 3177 F 13167 F 706 na
F 5255 pg 4 F 3893 F 1334 F 706 qdt
P 748 F 6072 F 4747 F 7308
P 748 a F 6668 F 5153 F 792
english F 8408 F 8145 F 7990
F 12184 aa F 8487 F 9053 F 8612
F 12184 bb F 9511 a F 9474 F 8757
F 12184 cc F 9512 F 9668 F 8801
F 12184 dd F 9512 a F 9866 a F 8811
F 12184 ee envelope N 97 F 8825
F 12184 ff D 9589 equitable F 890 ad
F 12184 gg E 25 cr/eftps F 12337 F 926
F 12184 hh E 44 vita equity F 977
F 12184 ii F 10231 F 977 F 9932 a
F 12184 j F 10553 equivalent IP 706 na
K-14
Key Word Index
L 626 (do) F 2934 F 10252 L 928 (do)
N 901 F 4206 F 3232 L 968 (ro)
P 1153 F 4367 F 9984 executive
P 1437 F 4367 F 9984 a D 11187
P 938 F 4826 exceed D 6712
P 950 F 5634 F 9367 F 12450
estimate F 5715 excellence F 12450 c
F 10157 F 8107 F 9078 F 5887
estimated F 8119 exception F 5888
F 1040 es (nr) F 8547 F 8840 F 5889
F 1040 es F 9112 L 2263 (do) executor
F 1040 es (w) fy F 9439 exceso F 4421
F 1040 es (sp) F 9864 P 1544 (sp) L 626 (do)
F 1041 es F 9868 excess P 559
F 1041 t F 9869 F 10236 exemplar
F 1120 w F 9877 F 10552 F 6540
F 1120 w (fy) evasion F 11358 F 6540 (sp)
F 2210 P 3463 F 8766 exempt
F 2210 f everyday! F 8831 D 6334
F 2220 P 3800 excessive D 6379
F 2322 P 3801 F 6069 F 10892
F 4466 everyone exchange F 10900
F 4822 D 9948 D 11199 F 3706
F 8816 everything F 1099 b F 4194
F 8842 P 2036 F 4406 b F 4506 a
F 990 w evidence F 8308 F 4620
P 1374 F 10935 F 8796 F 4621
P 505 F 5397 F 8824 F 5578
TP 1120 w (fy) exam excise F 8003
estimating D 7544 F 1331 c F 8005
F 1040 es supp F 10955 F 2503 F 8038
estimation L 1475 (do) F 2504 ad F 8038 g
F 8790 L 2684 (do) F 2758 F 8038 gc
estonia L 2685 (do) F 4016 F 8688
P 3575 L 3164 e (do) F 4180 F 8718
P 3575 a L 3164 e (sp) (do) F 4523 F 8843
ethic L 3164 f (do) F 4720 F 8868
D 7923 L 3164 f (sp) (do) F 5330 F 9215
D 7988 L 3164 g (do) F 5384 F 990
D 9141 L 3164 g (sp) (do) F 5385 F 990 ez
D 9300 L 3164 h (do) F 5438 F 990 sch a
F 8558 L 3164 h (sp) (do) F 6069 F 990 t
ethical L 3236 (c)(sp) F 6706 c F 990 w
D 9077 examined F 720 L 1176 (sc)
D 9300 F 5351 F 720 x L 1371 (ro)
D 9335 F 5596 F 8612 N 393
F 9172 F 5599 F 8613 N 483
evaluation F 5650 F 872 b N 484
D 11158 P 742 F 8725 P 1494
D 11158 examiner F 8831 P 3079
F 10036 D 11483 F 8849 P 3755
F 10037 D 11495 F 9490 P 3767
F 10237 D 11496 F 9491 P 3768
F 10277 D 11614 F 9492 P 557
F 10303 D 11615 F 9493 P 571
F 10306 D 11665 F 9494 P 598
F 10330 D 11737 F 9495 TP 990 -1
F 10454 D 11768 F 990 bl TP 990 -2
F 10529 F 10366 L 1753 (do) TP 990 -3
F 10532 F 10393 L 924 (do) TP 990 pol
F 10849 F 10394 N 718 exempted
F 10890 F 10395 N 986 F 10257
F 11369 F 10396 N 996 exemption
F 12088 F 10397 P 3536 D 6023
F 12170 F 1744 P 510 F 1028
F 12450 c F 3963 exclusion F 1363
F 12461 F 3963 a F 2555 ez F 2038
F 12462 F 6618 F 4563 F 3491
F 12463 F 875 F 4981 F 3491
F 12464 F 9011 F 8815 F 3778
F 12465 F 9013 F 8873 F 4029
F 12466 F 9984 b N 487 F 4217
F 12467 F 9984 c executed F 4361
F 12469 P 748 F 10555 F 5129
F 13236 examining L 1846 (do) F 6450
F 2665 D 10037 L 1848 (do) F 8233
K-15
Key Word Index
F 8274 F 6513 feeder L 3323 (do)
F 8332 F 7004 F 10453 P 1866 b
F 9828 F 8620 fellowship financial
IP 1028 F 8736 N 95 D 10819
L 1365 (ro) F 8800 P 520 D 11591
L 1366 (ro) F 8809 female D 11632
L 977 (do) F 8868 P 3685 D 11636
N 199 F 8878 P 3687 D 11674
N 200 L 1039 (do) P 3688 D 9287
P 1162 L 686 (do) FERS D 9735
P 501 external D 6315 D 9773
TP 1023 F 12555 g FICA F 10146
TP 1024 extract F ss-16 F 10308
exercise P 1822 F 885 e F 10891
F 10531 extraction L 136 (sc/sp) F 11622
F 4672 F 1118 sch i L 153 (sc/sp) F 13166
exhibit extraterritorial N 194 F 5104
F 2270 F 8873 fiduciary F 5500 sch i
F 4526 face F 1296 F 5500 sch h
F 4526 a P 3961 sp F 4605 F 5500 sch g
expatriation facilitator F 4605 a F 56 f
F 8854 D 10855 F 5337 F 6144
IP 8854 F 12595 F 5500 sch p F 6639
expectation facility F 56 F 6782
N 1079 F 10853 F 56 f L 3035 (do)
N 1080 facsimile F 6123 P 1577
expedite F 10525 F 6255 P 2193
D 11465 factsheet F 8453 f P 3860
D 5089 P 3127 F 875 P 3862
F 10017 faculty IP 1041 P 3959
F 10978 F 12088 L 921 (do) financing
F 13133 failed L 962 (do) F 6497
F 5102 L 3386 (do) P 1374 fingerprint
expenditure failure filed D 11547
F 10411 F 3645 F 10916 (c) F 10006
F 10586 L 2777 (do) F 12277 F 12333
F 5768 fairness L 31 (sc/sp) F 12408
F 8563 D 10018 filer finl
F 8872 familiarization F 1040 ez P 3462
expert D 9676 a F 1040 ez fioa
D 9165 D 9676 F 1040 ez (u) F 10324
F 9526 D 9994 c F 1040 ez vita/tce ovrprt fire
F 9528 D 9994 b F 1040 nr-ez P 3609
expiration family F 3774 m fiscal
F 10364 F 4822 F 8655 F 1120 w (fy)
F 10364 a F 9610 L 1153 (do) F 12182
F 10364 b F 9611 L 1963 (do) F 9390
F 10533 farecard L 2778 (do) P 3463
F 3999 F 11211 P 1474 P 3744
F 3999 t farm P 3225 TP 1120 w (fy)
F 895 F 1040 sch j fill fishermen
L 2877 (do) F 4835 D 10160 a F 2210 f
explained farmer final P 595
L 64 (sc/sp) F 10415 D 11033 flag
explanationof F 2210 f D 11198 F 10533
P 3424 a F 990 c F 10511 F 4817
export P 225 F 5887 F 8198
F 1363 farming F 6271 a flexiplace
express F 1040 sch f F 6546 D 10400
F 10209 FAST F 668 c D 9742
F 10334 P 3605 F 866 D 9899
F 13097 federaltax F 906 F 10882
F 6154 P 3137 L 1058 (do) F 10883
F 6183 federation L 1371 (ro) F 10883 a
F 9814 P 3436 L 1372 (ro) F 11385
extension fedex L 1373 (ro) F 11386
D 11220 D 11099 L 1828 (do) F 11387
F 10949 F 13097 L 1830 (do) F 11388
F 1127 F 13100 L 2062 (do) F 12092
F 1138 feedback L 2064 (do) floor
F 2350 F 10361 L 3160 F 9473
F 2688 F 10467 L 3180 (do) flyer
F 2758 F 10520 L 3181 (do) P 1178
F 4768 F 10521 L 3276 (do) P 3776
F 4868 F 12112 L 3280 (do) P 3777
F 5558 F 6579 L 3283 (do) P 3778
K-16
Key Word Index
P 3779 F 1118 sch j formulation L 3144
P 3800 F 1120 f F 9179 L 3145
P 3917 F 1120 fsc foro L 3165
foia F 1120 sch n IP 8854 N 1215
F 10221 F 2555 fortuito N 718
F 10221 a F 2555 ez P 584 (sp) N 916
F 10368 F 2962 forum N 916 (sp)
F 10488 F 3520 D 9622 P 3536
fold F 3520 D 9629 P 378
P 3706 F 3520 a forwarded fully
folder F 5471 L 1154 (do) L 3180 (do)
D 11465 F 5471 sch j foster function
D 11466 F 5471 sch m P 3709 D 11009
D 11467 F 5471 sch n P 3709 sp F 10418
D 11468 F 5471 sch o found F 4208
D 11469 F 5472 L 101 (sc/sp) F 4488
D 5529 F 706 ce foundation F 5887
D 6712 F 8288 F 4881 F 5888
D 6981 F 8288 a F 4883 F 5889
D 6982 F 8288 b F 5060 F 5942
D 6983 F 8621 F 5774 F 9436
D 7564 F 8805 F 990 pf F 9466
D 7565 F 8865 F 990 pf F 9467
D 7923 F 8865 sch o F 990 sch a functional
F 10323 F 8865 sch p L 1368 (ro) D 10919
F 10364 a F 926 L 1369 (ro) D 10920
F 10544 F 926 L 1372 (ro) D 10921
F 10859 F 926 P 578 D 10922
F 11222 F 9731 P 578 D 10923
F 6067 F 9732 TP 990 pf D 10924
F 6502 IP 3520 TP 990 pf D 10925
F 7881 a IP 3520 francisco D 11272
F 9932 a IP 8865 P 1549 F 10979 a
P 1469 IP 8865 frank F 11609 a
P 1469 (sp) P 1187 EO 10500 0102 F 12149
P 1620 P 514 EO 43300 0002 F 13184
P 1778 P 515 EO 43300 0003 fund
P 1849 P 678 fs EO 43300 0005 D 10195
P 1849 a forest fraud D 10274
P 1918 F t-timber D 10435 D 11647
P 2027 forester D 11550 D 9850
P 2111 D 11652 D 11558 D 9850 a
P 3111 a forfeited D 11605 D 9851
P 3541 F 9061 F 10128 F 10113
P 3639 F 9062 F 10951 F 10235
P 3711 forfeiture F 11660 F 10270
P 3740 F 1570 F 11661 F 10514
P 3750 forma F 2797 F 1120 nd
P 3906 F 6651 F 4774 F 1120 sf
folding F 6651 b F 5966 F 12907
D 11714 F 6653 F 6809 F 1963
foncard F 6654 fraudulent F 1963
D 11248 F 6843 L 2777 (do) F 1983
food F 8677 freedom F 2236
P 1872 F 8678 F 10221 F 2236
fora F 8679 F 10221 a F 2366
F 8800 F 9365 F 5640 F 2482
force IP ss-4pr N 393 F 2507
D 9139 IP 1040 (pr) freeze F 2674
D 9271 IP 2290 sp D 7603 F 2749
F 10178 format F 10466 F 2750
P3 D 6529 french F 2751
P 3446 F 10056 P 3410 F 2751 ad
forecast F 10131 frivolous F 2844
F 8866 F 10433 L 1963 (do) F 4180
foreign F 10434 FTDS F 4181
D 10278 F 4028 F 8646 F 4183
D 10289 F 4028 a fuel F 4523
D 10976 F 5634 D 11620 F 8213
F w-8 ben F 8469 F 10003 F 8547
F w-8 eci F 8470 F 4136 F 8562
F w-8 exp MI format 9 F 6478 F 8562
F 1042 former F 8849 sch 1 F 8621
F 1042 s N 1263 F 8849 sch 2 L 1154 (do)
F 1116 formerly F 9666 L 1155 (do)
F 1118 F 13206 F 9668 P 564
K-17
Key Word Index
funding D 11642 P 3434 F 10127
F 8604 george P 3435 grand
F 9180 P 3778 P 3435 P 3470
funeral german P 3455 grant
F 1041 qft P 3411 a P 3458 F 6497
furnish germany P 3458 N 95
F 10141 P 3411 P 3458 a P 3319
F 3645 gift P 3458 a graphic
furniture F 10506 P 3461 D 11066
D 10604 F 3233 P 3461 MI format 9
further F 3259 P 3462 MI format 99
L 3399 (do) F 3520 P 3462 greece
FUTA F 3615 P 3464 P 3463
D 6581 F 3615 a P 3464 grid
F 940 F 4808 P 3465 F 9375
F 940 (pr) F 6706 b P 3465 grievance
F 940 ez F 709 P 3466 F 5877
F 9961 F 709 a P 3466 F 6147 a
P 1314 F 7308 P 3467 gross
TP 940 F 7990 a P 3467 F 10293
TP 940 ez F 977 P 3468 F 972
future IP 3520 P 3468 growth
F 2261 N 1291 P 3469 D 10288 a
F 2261 a N 901 P 3469 F 13111
fy2001 P 463 P 3471 guam
D 6172 P 950 P 3471 F w-2 gu
f7010 gimel P 3472 F 5074
L 99 (sc/sp) P 1459 P 3472 P 80
gain glenda P 3473 guard
F 1040 sch d EO 21400 0002 P 3474 D 11608
F 1040 sch d (u) glossary P 3474 F 12979
F 1041 sch d P 850 P 3475 guidance
F 1065 sch d gold P 3476 D 9141
F 1065 sch d supp D 9210 P 3476 D 9142
F 1120 s sch d governme P 3477 guideline
F 1120 s sch d P 3578 a P 3477 D 11188
F 1120 sch d government P 3478 D 11511
F 2438 D 11793 P 3478 D 11647
F 2439 D 11793 P 3481 D 7059
F 4406 b D 11794 P 3481 D 7059 a
F 6781 D 11794 P 3482 D 9643
F 8838 D 9077 P 3482 a D 9874
IP 1040 sch d F 10415 P 3482 a D 9981
N 102 F 1099 g P 3483 P 1075
gambling F 11227 P 3484 P 1101
F w-2 g F 11351 P 3484 P 1684
F 5754 F 12854 P 3485 P 3518
gaming F 12911 P 3575 P 3518 (sp)
P 3079 F 12912 P 3576 guzzler
gasohol F 12913 P 3577 F 6197
F 8849 sch 3 F 12913 (sp) P 3577 handicapped
gasoline F 13134 P 3578 F 10092
F 8849 sch 4 F 13135 P 3578 F 13058
P 3106 F 1930 P 3578 a handprinting
gateway F 6870 P 3616 F 6540 (sp)
F 12743 F 8038 g P 3616 a F 6540
generated F 8038 gc P 3616 a handwriting
F 5792 (c) F 8394 P 3620 F 6540
P 1167 F 8691 P 3620 F 6540 (sp)
generation L 3036 (do) P 3747 hang
D 11089 P 3390 P 3748 F 12911
F 13181 P 3390 P 3750 happen
F 706 gs (t) P 3410 P 3767 D 11325
F 706 gs (d-1) P 3410 P 3768 harassment
F 706 gs (d) P 3411 P 3809 D 10203
F 706 na P 3412 P 3810 D 11216
F 709 P 3412 P 3839 D 7591
F 8342 P 3413 P 516 D 9139
IP 706 gs (d) P 3413 P 963 D 9306
IP 706 gs (t) P 3422 governmental D 9439
IP 706 gs (d-1) P 3422 D 11705 F 12173
generator P 3433 grade hardcore
F 6398 P 3433 D 11655 F 10585
generic P 3433 a F 10266 hardware
F 9224 P 3433 a F 4367 F 13089
geologist P 3434 grading harrassment
K-18
Key Word Index
F 11610 F 2747 F 12907 implementation
haven F 5503 P 3776 D 9377
P 1150 F 5698 humidity important!
hawaii F 5704 F 12973 F 9969
F 9803 F 8711 hungarian F 9969 a
hazard F 9453 P 3464 imprest
F 1775 F 9504 icel F 10235
headline F 9655 P 3465 F 2844
P 3870 F 9849 identification F 8562
headphone F 9920 D 10882 imprevisto
D 11023 F 9951 D 11007 P 584 (sp)
D 11154 F 9984 c D 6042 improper
headquater P 1541 F w-10 F 10848
D 10164 P 1661 F w-7 p L 143 (sc/sp)
health P 1666 F w-7 a impuesto
D 10853 holder F w-7 (sp) F 2290 sp
D 7637 F 1066 sch q F w-7 inadequacy
D 9686 F 4399 F w-9 L 1840 (do)
F 10176 IP 1099 oid supp F 13092 inadequate
F 10380 holiday F 3389 L 1022 (do)
F 10380 F 10896 F 6665 a L 978 (do)
F 9361 N 1089 F 8701 L 979 (do)
F 9916 holidays F 9620 inadvertent
hearing F 11226 F 9629 (c) F 11377
F 12153 home F 9667 incentive
F 12153 a D 10400 N 1051 D 5529
F 12256 D 1300 N 1209 D 9981
L 3172 (do) D 9553 P 1004 F 10323
heart F 10478 P 1915 F 10861
F 9234 F 11386 P 2122 F 12929
hecho F 11388 identified F 5304 simple
P 584 (sp) F 12933 N 996 F 5305 simple
higher F 2119 identify P 3204
P 970 F 2119 (u) F 8646 P 954
highlight F 8829 identifying incident
D 10829 P 523 D 6493 D 11101
P 2092 P 527 F 5500 sch ssa F 10120
P 3735 P 587 identity F 10420
P 553 P 936 F 4143 F 10480
P 593 homebuyer F 9446 (c) F 12827
P 595 F 8859 IDRS F 9154
P 907 homeowner D 11505 inclement
hint F 1120 h D 11746 F 10067
D 11280 P 530 D 6209 inclusion
hire host D 6358 F 8831
F 10280 D 9736 D 6548 incom
F 12892 F 10520 F 10056 F 1041 n
F 6414 hotel F 10086 incompany
F 6415 F 9828 F 10250 D 9476
hiring hotline F 10373 incomplete
D 11090 P 1969 F 10950 F 10052
historical household F 11272 L 100 (sc/sp)
P 1549 F 1040 sch h (pr) F 12984 L 143 (sc/sp)
history F 1040 sch h F 2363 a L 143 (sc/sp)
D 9320 F 4752 F 3696 a L 153 (sc/sp)
F pd 70 F 6869 F 5102 inconsistent
F 10005 F 942 F 5153 F 8082
F 10078 F 942 (pr) F 5703 incorrect
F 10159 N 1207 F 5792 (c) F 4598
F 10365 P 926 F 5873 F 4728
F 10381 TP 1040 sch h F 6882 P 1281
F 10462 a housekeeping F 8765 P 1586
F 10485 F 13085 illegal P 1679
F 10899 housing P 3860 incurred
F 10932 F 8586 image F 4527
F 10977 F 8609 F 11357 F 8546
F 11013 F 8610 imaging indebtedness
F 11022 F 8610 sch a P 3106 F 10088
F 11196 F 8611 imdd F 982
F 11218 F 8693 D 10809 F 9915
F 11667 F 8823 D 11272 indentification
F 12172 hrif F 13103 F w-9s
F 12201 F 12907 F 8639 independent
F 13087 human F 9715 a F 12233
F 13170 D 11629 imperfection F 8233
F 2677 D 11647 L 2336 (do) P 1779
K-19
Key Word Index
P 1976 L 2203 (do) F 6252 L 101 (sc/sp)
index L 2205 (do) F 9257 L 980 (do)
D 10988 L 2206 (do) F 9465 intake
D 11298 L 2295 (do) F 9465 (sp) F 11075
D 11820 L 3473 (do) L 1798 (do) integrated
D 5995 L 566 f (sc) L 2975 (do) D 10042
F 10256 initiative P 537 D 10052
F 11605 D 11697 institute D 10052 a
F 4208 injured D 10017 D 10052 b
F 4523 F 8379 D 7935 D 10052 c
F 8237 injury D 7936 D 11158
indi F 10287 D 9736 D 11434
P 3434 F 5646 institution F 11357
india F 9154 F 56 f integration
P 3434 a innocent P 3959 F 10107
indian F 12507 instruccione integrity
D 11793 F 12508 IP ss-4pr D 9735
D 11794 F 870 w IP 1040 (pr) intelligence
F 8845 F 8857 IP 2290 sp F 10078
P 3747 L 3323 (do) instructional intention
P 3748 P 3512 F 8107 N 437
P 3750 P 3512 (sp) instructor N 437 a
P 3839 P 971 D 10175 N 437 a(1)
indicated inom D 11792 N 441
L 930 (do) F 10107 D 6595 N 466
indicator inquiry D 7935 interactive
F 10354 F 10267 D 9653 a F 12463
F 13090 F 10363 D 9994 b P 3124
F 9296 F 10430 D 9994 c P 3570
indirect F 10537 D 9994 d interception
F 6782 F 13170 F 10037 F 11006
indivdual F 3950 F 10237 intercompany
IP 9783 (sp) F 4217 F 10276 D 9464
indo F 4442 F 10277 F 1120 ic disc sch p
P 3466 F 5644 F 10521 interestsin
industrial F 6157 F 10532 F 8865 sch p
D 11736 F 8034 F 12462 interim
industry F 8337 F 12467 D 9335
D 11360 L 1031 (do) F 4826 L 1723 (do)
D 11361 L 1038 (do) F 6426 interior
F t-timber L 3221 (do) F 6427 D 11560
F 12902 L 691 (do) F 6751 intermediary
F 12903 L 909 (do) F 8470 F w-8 imy
F 12904 L 95 (sc/sp) F 9869 intermittent
N 1055 L 96 (sc/sp) F 9877 F 12555 h
N 1056 insolvency F 9929 intern
P 1872 D 7791 P 1155 F 4241
P 3518 inspection P 1647 international
P 3518 (sp) D 11559 P 1743 D 10925
indvidual F 13085 P 1884 D 11598
TP 1040 -6 F 4506 a P 2117 D 9465
infomation F 5446 P 3742 F 10436
P 938 F 6430 instrument F 10885
inform F 9224 D 11665 F 1120 ic disc
L 1399 (do) F 9225 F 11116 F 2962
informant F 9374 F 8281 F 3963
F 10499 F 9476 F 9500 F 3963 a
F 10942 L 3143 L 3407 (do) F 3965
F 2083 L 3144 P 1212 F 4605
L 1010 (do) N 916 instrumentality F 5713 sch a
informe N 916 (sp) N 28 F 5713
P 1544 (sp) inspector insurance F 5713 sch c
informer D 11135 F 10176 F 8325
F 10089 D 5240 F 10380 F 8419
informing F 9666 F 10381 F 886 y
L 1645 (ro) inspire F 1099 r P 678 (pr)
L 972 (ro) F 12667 F 1120 l P 678 (in)
initial installation F 1120 pc internet
D 5541 F 9866 a F 12878 D 11108
F 10365 installment F 2165 D 11318
F 11218 F 10986 F 5400 F 10191
F 5330 F 12233 F 5500 sch a interpretation
F 990 bl F 433 d F 712 D 10156
L 1862 (sc) F 433 d (sp) F 8390 interpreter
L 2201 (do) F 4349 F 8816 D 11660
L 2202 (do) F 4351 F 8853 interregional
K-20
Key Word Index
F 9864 F 10115 EO 31900 0004 F 8815
interrupt F 10156 F 1066 F 8818
P 3683 F 10161 a F 1120 reit L 645 (do)
intervening F 10273 F 1120 ric P 850
F 3621 a F 10312 F 12907 issuer
intervention F 10365 F 13028 F 8330
F 9689 F 10498 F 2261 c F 8811
interview F 10506 F 2438 italy
D 8418 F 10513 F 3468 P 3422
F 10159 F 10511 F 4255 itam
F 10331 F 10876 F 4387 D 11625
F 10472 F 13072 F 4952 itemized
F 10473 F 1790 F 6620 F 1040 sch a & b
F 11218 F 2028 F 8612 F 1040 sch a & b (u)
F 12990 F 2028 p F 8613 IP 1040 sch a & b
F 3282 F 2209 F 8615 itenerary
F 4180 F 2683 F 8621 F 10299
F 5889 F 2747 F 8757 itinerary
F 8052 F 3031 F 8811 F 10438
F 9142 F 3033 P 3125 jack
L 1020 (do) F 3949 e P 3639 EO 10600 0002
L 1475 (do) F 3949 P 550 jama
L 556 (do) F 4135 P 938 P 3468
N 415 F 4365 investor janitorial
N 417 F 4376 F 10182 N 1055
N 425 F 4774 F 6658 N 1056
intranet F 4920 F 8271 N 1060
D 11108 F 4930 F 8337 january
introducing F 4930 L 1843 (do) F 4231
D 11228 F 5043 invitation P 3616
D 11505 F 6144 L 1095 (ro) japan
introduction F 6271 a L 2770 (do) P 3391
P 3693 F 6271 L 897 (do) japanese
P 950 F 6664 L 970 (ro) D 11717
invalid F 9361 invoice jeopardy
F 4149 F 9873 F 10528 F 10428
F 4149 (sp) F 9911 F 6863 F 2644
inventory L 3164 p (do) involuntary F 6388
D 11607 P 1918 L 1954 (do) jeremy
D 9270 P 3388 involving P 3686
F 10080 P 3669 F 1366 joan
F 10232 P 3683 P 723 e P 3777
F 10353 P 3684 IRAS join
F 10491 P 3685 F 5329 P 2053 b (sp)
F 11163 P 3686 P 590 joint
F 11673 P 3687 irc6159 D 11288
F 12152 P 3688 L 2975 (do) D 6391
F 12238 P 3689 ireland F 10115
F 12239 P 3690 P 3467 F 10161 a
F 5029 P 3691 irrigation F 1040 ez
F 5029 a P 3692 F 10318 F 10484
F 5188 a P 3859 israel F 10498
F 6662 P 3860 P 3412 F 10876
F 6716 P 3861 issue F 4081
F 6854 P 3862 F 10885 F 5231
F 8127 P 3869 F 1099 oid F 5625
F 8145 P 699 F 12413 F 8146 a
F 8149 investigative F 12661 F 9815
F 8721 D 11605 F 13184 F 9873
F 8722 D 11604 F 5700 judgement
F 9351 D 11601 F 6186 F 8690
F 9352 D 9600 F 6851 judicial
F 9388 D 9600 c F 6852 D 6295
F 9390 D 9600 a F 8038 P 786
F 9466 D 9708 F 8038 g july
F 9467 D 9850 a F 8038 gc F 4231 a
F 970 D 9850 F 8701 june
F 9919 F 8562 P 1102 F 4231
investigatin investigator P 1212 juran
P 3185 D 11606 P 2094 D 7935
investigation D 11792 P 3402 D 7936
D 11090 investment P 3605 jurisdiction
D 11253 D 11328 P 678 (in) L 86 (sc/sp)
D 11559 D 11647 P 892 P 3869
D 11621 EO 10700 0402 issued justification
F 10109 EO 10700 0403 F 3706 F 10516
K-21
Key Word Index
juvenile D 11768 F 13064 F 4801
F 13094 F 10893 F 13065 P 1132 vol 1
kaza leader F 13066 lien
P 3435 D 11186 F 13067 D 10407
keep D 11330 F 13079 D 7329
D 11745 D 11541 F 13080 F 10916 (c)
keeping leadership F 13081 F 11616
P 583 D 9270 F 13082 F 12277
keogh D 9343 F 13114 F 12474
L 3451 (do) P 1883 F 13118 F 12474 (a)
kerosene P 1884 F 13119 F 3259
F 8849 sch 2 P 2117 F 13164 F 3915
kindgom leadsheet F 13165 F 3982
P 3437 D 8449 F 13166 F 4422
kingdom learning levy F 4479
F 3206 F 10290 D 6408 F 668 (y) (c)
P 3413 leasing F 10009 a F 668 (z) (c)
P 3423 D 7003 F 10009 b F 668 f
P 3454 F 8386 F 668 a (c) (do) F 668 h
P 3472 leave F 668 b F 668 j
P 3474 D 11103 F 668 d F 669 a
P 3482 D 11549 F 668 d F 669 b
kitfolder D 5531 F 668 e F 669 c
P 3774 F 10067 F 668 w (c) (do) F 669 d
know F 10090 F 8546 F 669 e
D 10997 F 10153 F 9440 F 669 f
D 11135 F 10340 F 9945 F 792
D 11215 F 10590 L 980 (do) F 9874
P 2036 F 10837 N 28 L 1029 (do)
P 3598 F 12303 P 1494 L 1038 (do)
P 3768 F 9058 lexis L 3172 (do)
P 594 F 9202 a D 11260 L 3177 (do)
P 594 (sp) F 9241 liability L 3262 (do)
knowledge F 9241 D 10025 L 3271 (do)
F 9173 F 9610 F 12878 N 48
kore F 9610 F 2198 P 1024
P 3469 F 9611 F 3031 P 1153
KWIC F 9611 F 3040 P 1450
F 8237 ledger F 4180 P 487
labor F 3997 sht 1 F 4523 P 783
D 10848 F 3997 sht 2 F 5310 a P 784
D 11678 F 3997 sht 3 F 5495 lienunder
D 7669 F 6168 F 7990 F 669 h
lading legal F 8213 lieu
F 13134 D 10093 F 8404 D 9981
F 13135 D 11561 F 866 F 10985
F 6870 D 11665 F 8726 F 8038 t
language F 4481 F 941 sch b (pr) life
D 10289 L 106 (sc/sp) F 943 a D 7875
D 11560 P 3861 F 943 a (pr) D 7882
D 11660 lender F 945 a F 10176
D 11697 F 8329 F 9490 F 1120 l
F 9731 lesson F 9492 F 2165
F 9732 F 12462 F 9493 F 5400
N 940 (sp) F 12467 F 9494 F 712
laptop F 4826 F 9495 F 8390
D 9676 a F 6426 F 977 lifo
D 9994 b F 6427 L 3220 (do) F 970
laser F 8437 L 3386 (do) light
F 8360 lestate L 3388 (do) F 9934
latvia IP 706 d L 47 (sc/sp) limitation
P 3576 letterhead L 626 (do) D 7001
P 3576 a F 13014 L 930 (do) F 1118 sch j
laundering F 13015 P 3402 F 1120 sch h
D 11755 F 13016 liable F 4016
laundry F 13038 N 784 F 6198
P 3683 F 13039 N 986 F 8384
layout F 13040 liaility F 8582
MI format 9 F 13041 F 941 sch b F 8582 cr
MI format 99 F 13042 liaison F 8810
P 1346 F 13043 D 11705 F 921 a
P 1438 F 13044 librarian F 921 i
P 1525 F 13045 D 11769 F 921 p
lead F 13054 library F 9367
D 11592 F 13055 D 11092 F 952
D 11658 F 13063 F 12328 L 967 (ro)
K-22
Key Word Index
N 129 F 1138 mailer D 10919
N 129 a F 2261 c F 8708 (c) D 11312
linkage F 2261 c P 3540 D 11678
F 8335 F 3621 P 3540 sp F 11394
liquidation F 3621 a mailing F 11609
D 11498 F 4406 b F 3721 F 2363
F 966 F 4748 F 3975 F 3177
lithu F 6653 F 8545 (c) F 4293
P 3577 F 6781 L 3398 (do) F 4461
lithuania F 8582 maintenance F 4461 a
P 3577 a F 8810 D 9428 F 4461 b
litigation F 8816 F 12743 F 5345 b
F 6113 F 9204 F 3559 F 5347
lmsb F 9206 F 3844 F 5354
D 11360 F 9207 L 1052 (do) F 5588
D 11361 IP 1040 sch d major F 5648
F 12902 IP 1040 sch e D 7475 F 5649
F 12903 IP 1065 b sch k-1 F 6380 F 5734
F 12904 N 102 F 6382 F 5873
F 13042 N 96 F 6383 F 6072
F 13043 P 1600 making F 6072
loan P 1600 (sp) D 10161 F 6882
F 1098 e P 2194 D 11697 F 8487
F 1120 ic disc sch q P 2194 b IP 8023 P 1822
L 980 (do) P 536 male material
lobbying P 584 P 3684 D 11092
F 8688 P 584 b P 3686 D 6398 a
localized lost P 3690 D 7059
F 10086 F 4589 managerial D 7059 a
F 10460 louisville F 13236 F 12328
locate F 9982 managing F 8107
F 3241 lump D 9262 F 9904
F 3242 F 4972 D 9653 mathematical
L 47 (sc/sp) N 1038 tdf 32-13.2 D 9653 a D 11643
located lung P 1101 matrix
L 95 (sc/sp) F 6069 mandarin F 12302
location F 990 bl P 1872 mandarin MCCS
F 10299 luxembourg mandatory F 8329
F 10438 P 3470 F 10861 F 8330
locator MACRS manifest mcelwee
D 10984 F 1914 F 6266 EO 10300 0002
F 10015 magnet manual measure
F 8572 P 3545 D 10029 D 10157
lockbox magnetically D 10304 D 7837
F 9533 F 4419 D 10866 F 12377
F 9535 F 4802 D 10988 measured
P 3891 F 4804 D 11426 D 11488
lockboxe F 6466 D 11582 D 11495
P 1783 F 6467 D 6927 measurement
P 3844 P 1187 D 9768 D 11158
logo P 1220 F 3753 D 11539
D 11188 P 1239 F 9188 D 9074
D 11328 P 1245 manufacturer D 9075
F 13081 mail P 3204 F 6463
F 13082 D 11123 mariana F 6706
logsheet D 11484 F 5074 F 6706 a
F 8457 D 7851 market media
lose F 10333 D 9098 F 10267
F 1040 sch e (u) F 10535 D 9396 F 11074
loss F 10548 F 10516 F 3220 1 pt (c)
F 1040 sch c F 10578 marketing F 3220 3 pt (c)
F 1040 sch c (u) F 10586 P 3005 F 4996
F 1040 sch c-ez (u) F 11665 marksman F 6559
F 1040 sch c-ez F 12327 F 9530 F 6559 a
F 1040 sch d F 13096 marksmanship F 6665
F 1040 sch d (u) F 13241 F 9529 F 6665 a
F 1040 sch e F 3869 married F 6810
F 1040 sch f F 5124 g (c) P 1565 F 8453 f
F 1041 sch d F 6154 P 1566 F 8453 nr
F 1065 b sch k-1 F 6183 P 1643 F 8508
F 1065 sch d F 6266 martinsburg F 9041
F 1066 sch q F 8215 D 5657 F 9255
F 1118 sch j F 8725 D 5657 a F 9489
F 1118 sch j F 9008 F 9698 N 1027
F 1120 s sch d F 9191 master N 210
F 1120 sch d N 28 D 10846 P 1437
K-23
Key Word Index
P 1438 F 8697 F 8678 EO 32000 0005
P 1918 F 8866 F 872 b EO 32000 0003
mediation F 8866 P 529 EO 32000 0002
P 3605 F 970 misconception moroc
medical N 1009 D 9397 P 3472
D 11633 P 538 misconduct mortgage
F 10092 methodology D 9142 F 1066
F 10427 D 7362 mission F 1098
F 4742 metro D 6987 a F 8329
F 6651 F 11211 D 7150 F 8330
F 6651 b F 11674 D 7150 a F 8396
F 8843 mexican P 3698 F 8757
F 9610 P 3471 model F 8811
F 9611 microfiche F 12046 F 8828
F 9916 F 8057 F 8837 P 936
N 87 microfilm P 3615 P 938
P 502 F 6232 P 3615 a motor
P 969 midstate P 3615 a D 10602
medicar+choice D 9849 modernization F 10192
F 1099 msa EO 20000 0001 F 13119 F 9918
medicare EO 20000 0004 F 13118 L 1001 (do)
F 4137 F 10400 P 3701 mousepad
F 8846 F 10436 modernizing P 3553
medicare+choice F 12083 D 10898 P 3635
F 5498 msa F 12143 P 3349 P 3772
meeting F 9935 modification P 3890
D 10157 milestone F 3621 a moving
F 12377 F 8761 P 3197 F 3903
F 12798 military P 3198 F 4253
L 725 (do) F 2223 P 3199 F 6310
member P 678 m module F 6654
F 2031 millenium D 9404 N 94
F 4361 D 11169 D 9405 P 521
P 517 millennium D 9406 mpaf
membership P 1783 F 10486 F 9937
F 9058 million F 12462 msas
memo F 8302 F 12467 F 8851
F 10254 mind F 4826 F 8853
F 10417 P 3689 F 8464 P 969
F 3460 P 699 P 678 m mssp
F 5402 minimally money D 9098
F 9393 F 12450 c D 11755 N 1060
F 9394 minimum F 2507 multilingual
memopad D 6388 P 3865 D 11697
P 3890 D 6389 monitor multimedia
memoranda D 6390 D 11299 D 10809
F 12089 F 4585 monitoring D 11023
F 12143 F 4626 D 7017 D 11154
memorial F 5622 D 7544 D 11228
F 9079 F 5623 F 10842 D 11560
F 9082 F 5624 F 10860 F 11389
memphis F 6251 F 5079 F 7130
D 9282 b F 8801 F 8247 multiple
P 1666 F 8827 F 8248 D 11505
mentoring IP 6251 supp month F 10502
D 11253 minister F 4282 F 2120
merger F 2031 F 8563 F 5347
D 9465 F 4361 monthly F 5466 b
D 9622 minority F 10192 F 5597 b
F 5310 a P 3684 F 10535 murphy
merit P 3685 F 10586 EO 43200 0002
D 6626 P 3688 F 11014 EO 43200 0003
F 10549 minton F 11402 EO 43200 0005
F 8708 (c) D 10098 F 11664 mutual
F 9686 miscellaneous F 11664 f N 1079
messaging D 11487 F 12327 N 1080
D 9925 D 11488 F 4196 P 564
L 3073 sc D 6392 F 4872 a myths
messenger F 10851 F 5043 D 9397
F 5943 F 1099 misc F 6154 narcotic
meter F 2236 F 6583 P 3862
F 10547 F 3809 F 8409 narrative
F 10580 a F 4016 F 8567 F 10355
method F 4749 F 941 m F 9394
F 3115 F 5626 F 9919 nashville
F 5712 a F 8278 morgante F 10984 c
K-24
Key Word Index
national F 5788 L 1869 (do) F 2751 ad
D 10037 F 5578 L 1991 (do) F 3040
D 6647 nondividend L 2278 (do) F 4196
D 6648 F 5452 L 3164 p (do) F 5838 ad
D 9271 nondocketed L 3262 (do) F 6314
F 13080 L 965 (ro) L 3271 (do) F 656
F 13082 L 966 (ro) L 3382 (do) F 657
F 13184 nonfiler L 3457 (do) F 7249
F 4368 F 10359 L 3458 (do) F 7251 a
F 8120 F 9505 L 3459 (do) F 870 ad
F 9620 L 2770 (do) L 925 (do) F 890 ad
P 1138 L 3390 (do) L 987 (do) L 1912 (do)
P 1178 L 3391 (do) N 1263 offered
P 2104 L 3411 (do) P 1488 F 2434 b
P 3735 nonjudicial notifying F 8281
P 748 L 1840 (do) L 147 (sc/sp) officer
P 748 a nonpay L 313 (sc/sp) D 10025
nationwide D 9686 L 3177 (do) D 10037
D 11248 nonprofit L 905 (do) D 10052 c
native N 844 nteu D 10093
D 9189 nonresident D 10200 D 10174
F 1041 n F 1040 es (nr) D 11062 D 10175
natural F 1040 nr-ez D 9271 D 10175 b
D 9997 F 1040 nr F 12219 D 11479
nbic F 1116 F 12220 D 11491
F 8052 F 8316 F 13184 D 11492
negligence F 8453 nr F 8146 a D 11497
F 10128 IP 706 na F 9766 D 11540
negocio P 515 nuclear D 11550
P 1544 (sp) nontaxable F 1120 nd D 11569
neighborhood F 6497 numerical D 11574
F 5045 b F 8849 sch 1 D 10988 D 11592
netherland P 525 F 5016 D 11593
P 3423 noppd F 5903 D 11594
network F 9619 F 9199 D 11598
D 9608 NORD nurse D 11620
F 10107 D 6647 D 11635 D 11630
newsprint D 9266 nutshell D 11650
P 1660 np norfolk P 3523 D 11657
nexis D 9570 b obligation D 11664
D 11260 northeast F 8112 D 11677
nixon EO 40000 0002 N 844 D 11737
EO 10500 0102 norwa observation D 11739
EO 43300 0002 P 3474 F 10860 D 11755
EO 43300 0003 notecard F 13145 D 7826
EO 43300 0005 F 13062 observer D 9526
node notification D 7400 D 9849
F 10840 F 10399 D 7402 D 9850
F 10842 F 10427 D 7404 D 9994 d
nomination F 10513 obtained F 10252
F 10290 F 12234 a F 10890 F 13145
F 11094 F 12694 occasion F 13166
F 6751 F 13147 F 13077 F 1957
nominee F 2297 occupancy F 1958
L 3177 (do) F 4920 F 9828 F 3232
nonassertion F 5161 occupant F 4488
F 9327 F 706 gs (d-1) D 10098 F 5188
nonattachment F 8111 D 9570 b F 5188 a
P 1024 F 8683 occupation F 657
noncash F 9142 P 3776 F 9206
F 8283 F 9221 occupational F 9207
noncompliance F 9370 (c) D 10853 F 9698
F 8515 F 9619 D 7637 F 9984
noncomplianceorbuilding IP 706 gs (d-1) F 11 c F 9984 a
F 8823 L 1002 (do) ocupacion L 3035 (do)
nondeductible L 1052 (do) P 1544 (sp) P 3914
F 8606 L 1112 (do) odometer P 3915
nondisclosure L 1153 (do) F 9287 P 3916
F 10242 L 136 (sc/sp) odta P 3917
nondiscrimination L 1363 (ro) D 11357 official
D 6393 L 1364 (ro) offer D 11164
D 9242 L 1370 (ro) D 9600 b D 11187
D 9240 L 1840 (do) F 2261 d D 9141
F 9640 L 1842 (do) F 2504 ad F 10411
F 9638 L 1843 (do) F 2504 ad F 12450 b
F 5300 sch q L 1845 (do) F 2515 F 12450 c
K-25
Key Word Index
F 13200 F 4620 P 1224 L 21 (sc/sp)
F 1321 F 4621 P 3864 N 483
F 2866 F 5471 sch o P 3865 pakistan
F 4527 F 5768 outsmart P 3475
F 5877 F 8003 P 3689 palmprint
F 8558 F 8005 outstanding F 9040
F 9172 F 8274 F 9089 panel
L 3410 (do) F 8688 L 728 (do) F 5887
L 3411 (do) F 8718 overassessment F 5888
offset F 8868 D 6078 F 5889
F 5461 a F 8871 F 1366 P 3108
F 5461 b F 8872 F 2188 P 3109
oficina F 9215 F 2468 paper
D 10169 sp F 990 F 2504 F 10014
ofrra F 990 ez F 2504 wc F 8094 b
D 10919 F 990 sch a F 4760 paperless!
ogden F 990 t F 870 e P 8160 e
D 9282 c F 990 w F 870 paperwork
older L 1176 (sc) F 890 N 609
P 554 L 1368 (ro) overhead N 609 (sp)
omitted L 1369 (ro) F 6020 pappillion
L 21 (sc/sp) N 844 overlay EO 21400 0002
omnibus P 1828 EO 31800 0105 para
D 7394 P 3079 EO 31800 0103 IP ss-4pr
operating P 3386 EO 31800 0102 IP 1040 (pr)
D 11124 P 3767 EO 31900 0403 IP 2290 sp
F 2261 c P 557 EO 31900 0402 paragragh
F 3621 P 571 EO 31900 0405 F 10495
F 3621 a P 598 overpayment paragraph
F 3864 a TP 990 pol F 2188 D 11345
F 3864 d TP 990 -3 F 4466 D 11345 (cd)
F 3864 e TP 990 -2 F 8038 r D 11345 v
P 536 TP 990 -1 L 955 (do) L 590 (do)
operation organizational overprint paragraphs
D 11451 F 12694 F 1040 ez vita/tce ovrprt F 8001
D 11644 orientation overseas F 8002
F 10107 D 11187 D 11707 F 8004
F 1120 sch n F 12555 h overtime paralegal
operator F 12555 g F 10340 D 11716
D 11611 F 12555 f F 10896 parameter
D 11656 F 12555 e F 11226 F 8239
F 10367 F 12555 d F 12473 F 8246
F 10367 a F 12555 c F 2787 F 8247
F 720 to F 12555 b F 2788 F 8346
opinion F 12555 a F 5436 parent
F 8558 F 12555 overview F 8332
opportunity origin D 11164 F 8814
D 10866 F 9620 D 11169 parking
D 11557 original P 1150 F 10092
F 10549 F ss-5 P 3106 F 11138 a
F 11077 F 1099 oid P 3859 F 11230
F 11094 F 211 owcp F 12975
F 13164 F 211 (sp) F 10243 F 13058
F 13165 F 8281 owner F 9606
F 5884 P 1212 F w-8 ben partener
F 8850 originator P 3106 P 1783
P 1014 P 1684 TP 5500 ez participating
P 1138 orization ownership F 5500 sch d
P 3914 F 11028 F 1000 partner
P 3916 orphan F 5309 F 1065 b sch k-1
opportuntity F 6765 pagination F 1065 sch k-1
IP 8850 F 8820 F 10095 F 8805
orange outgoing F 10095 a F 886 s
D 11465 D 11123 F 10095 b F 886 z (c)
organization outlet F 10095 c F 8865 sch k-1
D 6334 P 2053 b pago F 9247
D 6379 output P 1544 (sp) F 9248
D 9592 F 12304 paid F 9369
D 9636 outreach F 1013 IP 1065 b sch k-1
F w-8 exp D 7099 F 12878 L 1842 (do)
F 10449 F 12338 F 1363 L 2398 (do)
F 10892 F 9852 F 4136 L 2700 (do)
F 10900 L 3409 (do) F 4398 L 2701 (do)
F 1120 pol L 3452 (do) F 8846 L 3205 (do)
F 3706 L 3453 (do) F 8867 L 3205 (sc)
F 4506 a P 1198 c L 136 (sc/sp) N 679
K-26
Key Word Index
P 3844 L 3164 g (do) F 5500 sch t D 11563
partnering L 3164 g (sp) (do) F 6088 D 11564
F 13184 L 3164 h (do) P 3137 D 11565
P 3972 L 3164 h (sp) (do) P 575 D 11566
partnership L 3164 i (do) P 939 D 11567
D 11684 L 3164 i (sp) (do) people D 11568
D 9168 L 3164 j (do) D 10941 D 11569
F 10574 L 3164 j (sp) (do) P 3136 D 11570
F 1065 L 3164 k (do) P 3137 D 11571
F 1065 b L 3164 k (sp) (do) P 3390 D 11572
F 1065 b sch k-1 L 3164 l (do) P 3464 D 11573
F 4605 L 3164 l (sp) (do) P 3477 D 11574
F 4605 a L 3164 m (do) TP 1040 sch h D 11575
F 6162 L 3164 m (sp) (do) percent D 11576
F 6250 L 3164 n (do) F 6238 D 11577
F 8308 L 3164 o (do) L 2460 (do) D 11578
F 8453 p L 3164 p (do) P 723 e D 11579
F 870 l (ad) L 3173 perdias D 11580
F 870 l L 3236 (c)(sp) P 584 (sp) D 11591
F 870 p (ad) L 3238 (c)(sp) performance D 11592
F 870 p passive D 11007 D 11593
F 870 pt F 8582 D 11010 D 11594
F 872 f F 8582 cr D 11163 D 11595
F 872 i F 8621 D 11164 D 11596
F 872 ia F 8810 D 11186 D 11598
F 872 o P 925 D 11187 D 11599
F 872 p password D 11479 D 11600
F 872 p D 11686 D 11480 D 11601
F 8736 D 9468 D 11481 D 11602
F 875 F 6086 (c) D 11482 D 11603
F 8800 patronage D 11483 D 11604
F 8804 F 8817 D 11484 D 11605
F 8825 F 8817 D 11485 D 11606
F 8865 pattern D 11486 D 11607
F 8865 sch p F 5493 f D 11487 D 11608
F 8865 sch o F 8001 D 11488 D 11609
F 926 F 8002 D 11489 D 11610
IP 1065 b sch k-1 F 8004 D 11490 D 11611
IP 1065 b F 8672 D 11491 D 11612
IP 8865 pauperis D 11492 D 11613
L 1807 (do) F 9365 D 11493 D 11614
L 1827 (do) payer D 11494 D 11615
L 1829 (do) F 8487 D 11495 D 11616
L 1830 (do) F 8647 D 11496 D 11617
L 1845 (do) paying D 11497 D 11618
L 2064 (do) F 3206 D 11498 D 11619
L 3457 (do) F 4571 D 11519 D 11620
L 910 (do) paymentsfor D 11520 D 11621
L 921 (do) F 8816 D 11521 D 11628
N 679 payroll D 11534 D 11629
P 1211 F 2159 D 11535 D 11630
P 2093 F 2159 (sp) D 11538 D 11631
P 3416 F 5462 D 11539 D 11632
P 541 L 3035 (do) D 11540 D 11633
TP 1065 N 483 D 11541 D 11634
party N 484 D 11542 D 11635
D 11280 pcas D 11543 D 11636
F 11664 e D 9364 D 11544 D 11637
F 12175 peel D 11545 D 11638
F 12180 D 6358 D 11546 D 11639
F 6014 F 12912 D 11547 D 11640
F 9142 F 4190 f D 11548 D 11641
L 1031 (do) peer D 11549 D 11642
L 1995 (do) D 10254 D 11550 D 11643
L 3164 a (do) peggy D 11551 D 11644
L 3164 a (sp) (do) EO 10400 0002 D 11552 D 11651
L 3164 b (do) pending D 11553 D 11652
L 3164 b (sp) (do) F 2509 D 11554 D 11653
L 3164 c (do) pension D 11555 D 11654
L 3164 c (sp) (do) F w-4 p D 11556 D 11655
L 3164 d (do) F 1099 r D 11557 D 11656
L 3164 d (sp) (do) F 4852 D 11558 D 11657
L 3164 e (do) F 5305 a sep D 11559 D 11658
L 3164 e (sp) (do) F 5305 sep D 11560 D 11659
L 3164 f (do) F 5306 sep D 11561 D 11660
L 3164 f (sp) (do) F 5500 ez D 11562 D 11661
K-27
Key Word Index
D 11662 F 8094 a F 1120 sch h D 10261
D 11663 F 8094 b F 11636 placement
D 11664 F 8433 F 2198 F 12294
D 11665 F 8434 F 4180 planner
D 11666 F 8522 F 4523 F 10451
D 11667 F 9087 F 4822 F 12798
D 11668 F 9088 F 5471 sch n planning
D 11669 F 9089 F 5495 D 5595
D 11670 F 9199 F 7990 D 9190
D 11671 F 9664 F 7990 a D 9921
D 11674 F 9681 F 7990 b F 10083
D 11677 F 9857 F 8213 F 10094 a
D 11689 period F 8233 F 5225
D 11690 F 2750 F 9327 F 5225 a
D 11691 F 4016 F 9490 F 6093
D 11692 F 8683 F 9492 F 6609
D 11693 F 8734 F 9493 player
D 11694 F 8842 F 9494 D 11154
D 11704 F 921 a F 9495 plaza
D 11705 F 921 i L 3386 (do) EO 80700 0004
D 11706 F 921 p L 3396 (do) pocket
D 11707 F 9490 L 626 (do) D 10978
D 11717 F 952 N 483 D 11477
D 11736 F 9619 N 484 D 11477 a
D 11737 F 9873 P 3378 D 11477 a
D 11738 L 41 (sc/sp) P 584 D 11714
D 11739 L 967 (ro) P 584 (sp) D 11734
D 11740 P 1035 personalbenefit D 5995
D 11755 P 538 F 8870 D 6986
D 11768 periodic personally D 9937
D 11769 F 6441 N 784 D 9946
D 11792 permanent N 986 P 1778
D 11793 F 12555 personnel P 1849 a
D 11794 F 9003 D 11451 P 2111
D 11813 permissible D 11489 P 3541
D 9170 D 10407 D 9608 P 3551 a
D 9171 permit D 9669 podemo
D 9235 F 11138 a F 10168 D 10169 sp
F 10033 F 11230 F 13147 police
F 10093 permitted F 1790 D 11592
F 10237 D 9241 F 6751 D 11593
F 10262 F 9639 F 8159 D 11594
F 10263 L 147 (sc/sp) F 9904 policy
F 10277 person perspective D 11158
F 10343 D 9278 P 1819 D 7591
F 10344 F w-8 eci pertinent F 11610
F 10345 F 1042 N 555 F 4399
F 10391 F 1042 s pesado policyholder
F 10392 F 1120 nd F 2290 sp F 4387
F 10393 F 1310 petition polish
F 10394 F 3241 F 9247 P 3477
F 10395 F 3242 F 9248 political
F 10396 F 4720 phone F 1120 pol
F 10397 F 4881 F 10319 F 8688
F 10532 F 5471 sch m P 3698 a F 8871
F 10544 F 5754 photocopy F 8872
F 10576 F 6884 (sp) F 10134 poof
F 10859 F 8288 F 8455 D 7350
F 11222 F 8288 a photocopying population
F 12123 a F 8288 b P 3366 F 8790
F 12123 F 8865 photographer portable
F 12260 F 990 bl D 11600 D 7921
F 12404 IP 8865 physical F 10232
F 12450 b N 996 D 11548 portfolio
F 12450 b P 1187 D 11813 P 2193
F 12450 a P 499 F 1775 portuguese
F 12450 a P 907 F 9934 P 3455
F 12450 personal physician position
F 12450 D 10603 F 8729 D 10231
F 4241 D 11007 pick D 10231
F 4464 D 6315 F 11664 e D 11488
F 5462 D 7622 piggy D 11535
F 6067 F 10100 P 3551 c D 11651
F 6774 F 10853 a pinformation D 11655
F 6850 F 11095 D 11234 F 4367
F 8069 F 1120 sch ph placed F 4526 b
K-28
Key Word Index
F 8432 P 3524 premature D 9300
F 8433 P 3535 L 2278 (do) D 9300
F 8434 P 3535 sp premise printing
F 8513 P 3539 F 10404 D 11123
F 8789 P 3539 sp F 11166 D 11562
F 8833 P 3551 F 6884 (sp) D 11602
P 3183 P 3551 a premium F 8028
P 3185 P 3551 b D 9686 P 1141
possession P 3551 c F 12878 P 1179
F 5712 P 3602 preparation P 1223
F 5735 P 3661 D 7968 P 1355
P 570 P 3676 F 10498 privacy
possible P 3694 F 10521 D 9222
D 6493 P 3722 F 4994 D 9284
L 1052 (do) P 3752 F 5794 F 10399
N 797 P 3752 sp N 210 F 10488 a
possibly P 3801 prepare F 10854
L 136 (sc/sp) P 3870 N 1027 F 5482
postage P 3949 P 1024 F 5640
F 10584 P 729 P 1854 F 5640 b
postal P 729 (sp) P 1854 (sp) N 414
F 10580 a posting P 487 N 415
F 12541 D 5657 P5 N 417
F 4759 D 5657 a P 579 (sp) N 425
postcard F 10528 P 784 N 609
F 5753 p F 3244 prepared N 609 (sp)
F 9370 (c) F 3244 a P 1167 private
poster F 3753 preparer F 10404
D 10158 F 6222 D 11513 a F 11166
D 10160 postpone F 10106 F 4883
D 10160 a F 5213 F 10161 F 5060
D 10161 potential F 5029 F 5578
D 10162 F 10312 F 5029 a F 5774
D 10169 sp F 13236 F 5808 F 5788
D 10402 a F 2797 F 5809 F 8038
D 11247 F 4238 F 5816 F 8328
D 11282 a F 4241 F 5838 F 990 pf
D 11328 F 6238 F 5838 ad F 990 pf
D 11424 F 9945 F 6118 F 990 sch a
D 11741 potentially F 6459 L 1368 (ro)
D 11741 a F 8357 F 872 d L 1369 (ro)
D 11743 pouch F 8867 P 1141
D 6987 a F 3869 L 1120 (do) P 1179
D 7150 a power L 1195 (do) P 1223
D 7591 F 2848 L 1342 (ro) P 1355
D 7946 L 3271 (do) L 3164 n (do) P 578
D 9075 L 937 P 2094 TP 990 pf
P 1042 L 937 (do) P 3008 TP 990 pf
P 1042 a P 2036 preparertax privately
P 1113 a P 947 F w-7 p F 13135
P 1246 practice presenter probationary
P 1274 D 11715 D 7099 F 9619
P 1362 D 11716 pressure probe
P 1411 a D 9468 N 129 a D 7553 b
P 1479 F 23 presumption procedural
P 1479 F 8554 F 5213 D 11043
P 1495 P 216 pretest D 9627
P 1495 (sp) P 470 F 8120 D 9902
P 1661 P 947 previous proceed
P 1677 practitioner F 13092 F 1099 b
P 1759 F 3975 L 29 (sc/sp) F 1099 s
P 1759 (sp) F 5753 b price F 9365
P 1860 P 2196 D 11551 proceeding
P 1969 P 3000 F 1120 fsc sch p F 4488
P 1978 P 3959 F 1120 ic disc sch p F 4491 a
P 3000 preliminary pricing L 1787 (do)
P 3081 F 10375 D 10278 L 1855 (do)
P 3081 a F 5054 primary P 3953
P 3082 F 9193 F 4930 processor
P 3082 a L 3016 primer D 11610
P 3139 L 3274 (do) D 11318 F 10392
P 3196 L 3277 (do) principal procurement
P 3320 L 3278 (do) F 10419 D 10194 a
P 3347 L 3279 (do) principle D 11563
P 3366 P 1407 a D 10402 D 11564
P 3523 P 1407 b D 10402 a D 7729
K-29
Key Word Index
D 9608 P 1825 F 1099 a protect
D 9608 P 1825 a F 11095 F 10156
F 2087 P 3701 F 1120 pc F 10161
F 9172 P 3970 F 11635 F 9873
producer prohibited F 11636 protecting
F 1120 ic disc sch q F 12894 F 12977 D 9468
product prohibition F 13135 protection
D 11427 D 10186 F 1363 D 6441
D 7130 project F 1930 D 6626
D 9287 D 11330 F 1983 P 3357
D 9773 D 11331 F 2222 protective
F 10308 D 7357 F 226 a F 9698
F 10891 D 9222 F 2434 b protest
F 7130 F 10062 F 2435 F 10161 a
F 9878 F 10068 F 2436 L 1025 (do)
P 1796 cd rom F 10244 F 2593 L 1154 (do)
production F 10347 F 2593 a L 556 (do)
D 10809 F 10945 F 2645 L 923 (do)
D 11575 F 12069 F 3259 P5
F 10851 F 6545 F 3389 protocol
F 11024 F 6546 F 4008 a F 12038
F 11389 F 8703 F 4406 b P 3411 a
F 12003 F 8760 F 4422 P 3434 a
F 13074 F 9180 F 4480 P 3578 a
F 4465 N 1055 F 4797 prototype
F 5533 N 1056 F 5914 F 4461
F 5715 N 1060 F 668 d F 4461 a
F 8238 P 1522 F 669 a F 4461 a
F 8835 P 1597 F 669 b F 4461 b
productivity projection F 669 c F 5306
F 8547 F 11024 F 669 h F 5306 a
F 9096 promis F 792 F 5306 sep
professional D 11239 F 7990 a prototyping
D 11197 promote F 7990 b D 7362
F 10996 F 12667 F 8189 provider
F 12878 promotion F 8288 F w-10
P 1045 F 10405 F 8288 a F 5500 sch c
P 3107 F 10549 F 8288 b P 1345
P 3452 F 4536 F 8865 sch o P 1345 a
P 3848 F 4537 F 8866 provision
P 3848 a F 4537 F 9061 D 10848
profile F 8358 F 9062 D 10919
D 7400 F 8708 (c) F 926 D 10920
D 7401 F 9686 L 1029 (do) D 10921
D 7402 promotional L 1039 (do) D 10922
D 7403 P 1744 P 487 D 10923
D 7404 prompted P 527 D 10924
F 10086 F 8748 P 555 D 10925
F 10460 pronet P 561 D 11041
F 5406 D 9608 P 584 D 11220
F 8067 proof P 783 D 6392
F 9109 F 10486 P 786 F 1040 es supp
F 9375 F 10504 P 946 F 5626
profit F 2552 (c) propiediedad F 5713 sch c
F 1040 sch c (u) F 4488 P 584 (sp) F 8038 r
F 1040 sch c F 4490 proposal public
F 1040 sch c-ez (u) F 4491 a F 8212 D 11565
F 1040 sch c-ez F 5804 F 8547 D 9300
F 1040 sch f F 6338 proposed F 11663
F 1099 r F 8350 F 12010 F 11664 a
F 4852 F 9436 F 12011 F 11664 c
F 5471 sch j L 1004 (do) F 12254 F 11664 d
F 5712 a P 1407 F 2751 F 11664 e
F 6730 b P 1407 a F 3363 F 11664 f
F 6732 P 1407 b F 5701 F 2434
F 6733 P 1407 c F 6018 F 4425
F 8200 P 3184 F 6265 F 4506 a
F 8848 property F 6711 F 5446
F 921 a D 10603 F 9493 F 5461
F 921 i D 11498 L 1085 (do) (c) F 5461 a
F 921 p D 9485 L 1085 (do) F 5461 b
P 1149 D 9485 L 1153 (do) F 857
proforma F 10232 L 313 (sc/sp) F 9771
F 8156 F 10236 L 898 (do) P 1278
progress F 10552 proprietorship P 571
F 6535 F 1065 sch d supp F 1040 sch c publication15
K-30
Key Word Index
N 1300 qualify F 6417 rating
publicly P 3915 F 720 F 10033
F 8281 P 3917 F 720 x F 12450 c
published qualifying F 8270 F 12450 c
F 7130 D 11535 F 8330 F 3282
publisher quality F 8596 a F 5887
F 10406 D 10167 F 9199 F 6706 b
publishing D 11197 F 941 F 6706 c
D 10152 D 11360 F 941 (c) F 6850
D 11228 D 11361 F 941 (pr) F 9564
D 9847 D 11539 F 941 ss F 9565
F 12112 D 7837 F 942 F 9566
F 1767 D 7935 F 942 (pr) F 9857
puerto D 7936 P 1264 readiness
F w-3 (pr) D 9074 P 1374 D 11006
F 1040 (pr) D 9074 P 1855 F 9111
F 940 (pr) D 9075 query F 9511 a
F 941 (pr) D 9190 F 5523 reading
F 941 c (pr) D 9352 questionaire D 6807
F 941 sch b (pr) D 9592 F 10275 F 10547
F 942 (pr) F 10065 F 10278 P 1281
F 943 (pr) F 10108 F 10279 realignment
F 943 a (pr) F 10324 questionairre F 12294 a
IP 1040 ss F 10325 P 3183 reasonable
P 1321 F 10326 questionnaire D 11675
P 179 F 10327 D 7400 D 9234
P 678 (pr) F 10347 D 7401 D 9278
purchase F 10366 D 7402 F 10060
D 9185 F 10367 D 7403 P 1586
F 10282 F 10367 a D 7404 reassignment
F 10338 F 10375 F 10454 F 4536
F 11093 F 11603 F 12884 F 4845
F 12868 F 12902 F 2431 rebate
F 2222 F 12903 F 4181 F 8038 r
F 2593 F 12904 F 4742 F 8038 t
F 2593 a F 3926 a F 4743 F 8038 t
F 4527 F 3927 F 4744 rebecca
F 8023 F 5126 F 4745 EO 10300 0002
F 8567 F 5493 a F 4746 rebellion
purchasing F 5493 a (csqm) F 4747 D 9320
D 11566 F 5493 b F 4748 recall
pursuant F 5493 c F 4749 F 9196
F 2259 F 5493 csqm F 4752 recap
F 8690 F 5493 d F 5129 F 3996
F 8691 F 5493 e F 6450 F 6810
F 9061 F 5493 f F 9491 recapitulation
F 9062 F 5493 g F 9686 F 1744
putaway F 5493 h L 977 (do) recapture
F 8605 F 6463 quip F 4255
F 9466 F 6579 F 10347 F 8611
putting F 6706 quiz F 8828
D 10898 F 6706 F 8748 receipt
qrdt F 6706 a quotation D 10820
F 10151 F 6757 F 2263 F 10049 a
qualification F 8158 race F 10049 b
F 11387 F 8195 F 9620 F 10049 c
F 12653 F 9089 racial F 10049 d
F 2065 F 9128 F 5578 F 10049 e
F 8388 F 9138 F 5788 F 10049 f
F 9639 F 9139 railroad F 10049 g
N 402 F 9466 F ct-1 F 10049 h
qualified quar F ct-2 F 10049 i
F 1041 qft P 1912 P 915 F 10235
F 1099 q quarter random F 10293
F 5329 F 4702 F 6398 F 10425
F 5500 sch t L 21 (sc/sp) range F 10513
F 706 qdt quarterly P 966 F 11161
F 8023 F ct-2 rate F 11388
F 8274 F 10354 F 1040 es supp F 1930
F 8621 F 1066 sch q F 8314 F 1963
F 8834 F 11664 f F 8390 F 2507
F 8839 F 12984 F 9367 F 3520
F 8860 F 12984 a N 194 F 3996
F 8869 F 5681 P 1542 F 4733 (c)
IP 8023 F 6414 P 2011 F 4920
P 560 F 6416 P 686 F 5914
K-31
Key Word Index
F 6774 L 3400 (do) reference L 972 (ro)
F 6854 L 3405 (do) D 10025 refile
F 8551 L 555 (do) D 10093 F 10978
F 8562 L 693 (do) D 10819 F 10978 a
F 8605 L 917 (do) D 10820 F 10978 b
F 8727 P 3598 D 10941 F 11103
F 9466 recordation D 11210 reform
IP 3520 F 12260 D 11427 D 10288
L 19 (sc/sp) F 9200 D 11477 D 10829
L 96 (sc/sp) recording D 11477 a refresher
N 428 F 10414 D 11513 F 4324
receivership recordkeeping D 11513 a refund
L 1005 (do) F 5104 D 11675 F 10330
receptionist P 552 D 11720 F 10369
D 11580 recoverable D 11744 F 1045
recertification F 8562 D 6927 F 10899
F 886 r recovery D 6958 F 11161
L 3094 (sc) D 10195 D 7544 F 1139
L 3094 (do) D 10274 D 9439 F 1310
recertified D 9850 F 5045 c F 1963
F 3525 D 9850 a P 1414 F 3363
recharge D 9851 P 1977 F 3753
F 2275 F 2749 P 2192 F 3911
recibido F 2750 P 748 a F 3911 (sp)
P 1544 (sp) F 2751 P 963 F 3913
recipient F 2751 ad referral F 4466
F 9241 F 4180 D 11469 F 4728
reciprocal F 4183 D 11550 F 5461 a
F 6168 F 4523 D 11558 F 5461 b
recognition F 8038 r D 9762 F 5792 (c)
F 1028 F 8213 D 9902 F 5989
F 13204 F 8830 F 10088 F 6113
F 3778 F 9327 F 10091 F 6762
F 8146 L 1154 (do) F 10115 F 8050
F 8838 L 1155 (do) F 10126 F 8302
F 9127 recreation F 10140 F 8316
IP 1028 D 11568 F 10165 F 8349
P 499 recruiter F 10308 F 843
TP 1023 D 11090 F 10312 F 8690
TP 1024 recruiting F 10363 F 8691
recogniton D 11683 F 10382 F 8752
F 8146 a recruitment F 10525 F 8849
recommendation F 4714 F 10889 F 9188
F 10090 P 1014 F 10891 F 9290
F 10498 P 1180 F 10892 F 976
F 10861 P 1246 F 10951 L 153 (sc/sp)
F 10954 P 1411 a F 12148 L 1774 (ro)
F 11396 P 3635 F 12153 a L 2770 (do)
F 13094 P 3669 F 12217 L 2877 (do)
F 2644 P 3683 F 13090 L 905 (do)
F 4183 P 3684 F 2683 N 1070
F 4477 P 3685 F 2797 N 797
F 5412 P 3686 F 2962 P 1860
F 8014 P 3687 F 3449 P 2043
F 8213 P 3688 F 3965 P 3139
F 9127 P 3689 F 4442 P 378
F 9327 P 3690 F 4443 P 556
F 9492 P 3691 F 4632 refusal
P 3446 P 3692 F 4632 a L 3165
reconciliation P 3706 F 5101 N 1216
D 10288 a P 3776 F 5493 g region
F 13111 P 3777 F 5666 D 6334
F 2679 P 3778 F 5748 D 9592
F 2844 P 3779 F 6212 a D 9849
F 3997 sht 1 redemption F 6212 b EO 20000 0004
F 3997 sht 3 F 8818 F 6212 c F 10400
F 3997 sht 2 redeposit F 6238 F 10436
F 5462 F 8250 F 6533 F 12083
F 6168 reduced F 9189 F 12143
F 9337 P 686 F 9337 F 9810
reconsideration reduction F 9886 F 9935
F 9943 F 1118 sch i F 9915 regional
L 2738 (do) F 5305 a sep F 9945 EO 20000 0001
L 2737 (do) F 982 referred EO 40000 0002
L 2726 (do) N 609 F 10360 F 10162
L 3399 (do) N 609 (sp) L 86 (sc/sp) F 12089
K-32
Key Word Index
F 4461 a reject F 5153 reporter
F 9929 F 10296 F 8518 P 1693
regisitration F 10352 F 8741 representation
F 12697 F 6826 F 9866 a F 8111
register F 8564 a REMIC representative
F 10232 F 9302 F 1066 sch q D 10174
F 10481 rejection F 8736 D 11245
F 11407 F 10073 F 8800 D 11372
F 11614 F 12233 F 8811 D 11480
F 12247 F 1271 F 8831 D 11497
F 13102 L 1010 (do) P 938 D 11658
F 1963 L 106 (sc/sp) reminder F ct-2
F 2087 relation N 732 F 11672
F 3538 D 10848 N 776 F 12152
F 4019 relationship N 836 F 13061
F 5421 F 56 remittance F 13142
F 5422 F 56 f F 11357 F 2848
F 5873 relative F 4221 F 5877
F 783 F 4180 F 783 F 6583
F 813 (2 part) release F 795 b L 3254 (do)
registered F 10049 f F 8564 P 3915
F 12975 F 10049 g F 8564 a P 3914
F 872 p F 10049 h F 8673 reproducible
F 8849 sch 2 F 10049 i F 9535 P 1132 vol 1
registration F 10939 L 941 (do) reproduction
F 10268 F 10978 remote P 1355
F 11 c F 10978 a F 10367 republ
F 11363 F 10978 b removal P 3478
F 12174 F 11043 F 9866 a republi
F 12978 F 12474 renewable P 3410
F 13146 F 12474 (a) F 8835 P 3484
F 5081 F 12537 renewal republic
F 5500 sch ssa F 3289 F 8554 P 3390
F 6264 F 3915 renewing P 3411
F 637 F 5914 D 10280 P 3411 a
F 8264 F 668 (z) (c) rental P 3420
F 8271 F 668 d F 4835 P 3422
F 9041 F 668 d F 6843 P 3434
F 9965 F 668 e F 8703 P 3434 a
L 1001 (do) F 6847 F 8825 P 3435
registro F 8332 N 101 P 3438
P 584 (sp) F 9196 P 527 P 3455
regulated F 9945 P 527 P 3458
F 1120 ric L 1038 (do) renumbering P 3459
F 2438 L 626 (do) D 11746 P 3461
F 8613 N 1036 reorganization P 3462
regulation N 48 F 5471 sch o P 3465
D 10200 P 1407 a repayment P 3466
D 6626 P 1407 b F 1963 P 3468
F 5104 P 1407 c F 8290 P 3469
F 8275 r P 1450 repetitive P 3476
L 3407 (do) P 487 L 2684 (do) P 3479
P 1586 relief L 2685 (do) P 3480
regulatory D 10288 a replace P 3480 a
D 10018 D 11220 L 1039 (do) P 3485
reimbursable D 9165 replacement P 3575
F 10437 F 13111 F ss-5 P 3575 a
F 11640 F 4670 F 5516 P 3576
F 5489 F 8857 F 5517 P 3576 a
reimbursement L 2276 (do) F 6826 P 3577
D 9648 b L 3283 (do) F 9866 a P 3577 a
D 9648 L 3388 (do) reply P 3578
F 10411 N 1155 D 9282 a reqs
F 11664 d P 2092 D 9282 b F 8848
F 4527 P 3512 D 9282 c requested
F 8491 P 3512 (sp) D 9282 d L 31 (sc/sp)
F 8546 P 3833 D 9282 e requester
P 3106 P 3920 D 9282 f IP w 8
reinforced P 971 E 25 cr/eftps IP w-9
F 12911 religious F 10533 requirement
F 4526 F 2031 F 10578 D 6393
reinstatement F 4361 F 10586 D 7002
F 12555 d P 1828 L 1058 (do) D 7335
reinventing P 517 L 622 (do) F 10516
P 1825 relocation L 693 (do) F 5300 sch q
P 1825 a F 10880 L 917 (do) F 5542
K-33
Key Word Index
F 5542 a F 4563 D 11062 D 11539
F 5627 IP 1040 ss resume D 11567
F 6308 P 1321 F 10941 D 11569
F 8028 P 54 F 9111 D 11574
F 8385 P 593 F 9512 D 11739
F 9002 residential F 9512 a D 11740
F 9417 F 8703 retain F 10375
F 9472 P 527 F 1128 F 11084
F 9473 residual retention F 3990
F 9474 F 1066 sch q F 11359 a F 5456
F 9475 F 8831 F 12337 F 5457
F 9476 resignation F 5597 c scrs F 5942
F 9638 F 10319 F 6149 F 9919
F 9640 resolution F 6850 revision
L 1346 (do) D 11252 retest P 1045
L 964 (do) D 11497 F 6745 revocation
N 555 D 7553 e retirement F 12474
N 931 D 9451 D 11417 F 12474 (a)
P 1315 F 10977 D 11418 F 4194
P 1355 F 12241 D 6315 F 4508
P 1374 F 9206 D 6374 F 5768
P 1586 F 9207 D 7564 revoked
P 1771 P 3605 D 9921 F 1958
P 1912 P 3914 F ct-1 reward
P 216 P 3915 F 1099 r F 10089
P 3062 response F 2934 F 10942
P 3755 D 7553 b F 4532 F 11369
requisition D 9654 F 4852 F 211
D 10152 F 10009 a F 5305 F 211 (sp)
F 10500 F 10009 b F 5305 a sep P 733
F 10855 F 10165 F 5305 a P 733 (sp)
F 1334 F 10221 a F 5305 e ride
F 1767 F 12220 F 5305 ea F 11138 a
F 6293 F 5457 F 5305 r robbery
F 6834 L 1038 (do) F 5305 ra F 4229
F 7130 L 1477 (do) F 5305 rb roll
F 9890 L 1723 (do) F 5305 s N 129 a
rescind L 29 (sc/sp) F 5305 sa rolodex
F 8626 L 2945 (do) F 5305 sep P 3108
rescission L 621 (do) F 5305 simple P 3627
L 2262 (do) responsibility F 5329 P 3754
L 2263 (do) D 7921 F 5498 P 3754 sp
L 2264 (do) F 8726 F 5500 ez roster
research F 9172 F 5500 sch r F 4537
D 11156 P 3742 a F 6219 F 6257
D 11644 P 3742 L 3453 (do) F 9113
D 11683 responsible P 1643 roth
D 11692 D 9526 P 560 F 5305 r
D 11693 D 9850 P 590 F 5305 ra
D 11694 N 996 P 721 F 5305 rb
F 1008 restaurant P 915 round
F 10098 P 2011 TP 5500 ez P 3772
F 10373 restoration retiring routing
F 10522 F 9202 a P 1798 F 10109
F 10585 restricted retricted F 10286
F 10846 F 10476 D 11299 F 12304
F 10950 F 11028 retrieval F 2061 a
F 11196 F 1366 D 9161 F 5102
F 3774 F 5421 F 10509 F 8557
F 3774 m restriction F 11357 F 9231
F 4446 D 7106 returned F 9257
F 6765 D 7107 F 12235 F 9814
F 8673 F 5838 F 3913 rra98
F 9336 F 5838 ad F 8290 D 10848
F 9951 F 6734 F 9340 rubber
reserve F 870 F 9925 F 10500
F 4389 F 870 ad L 100 (sc/sp) rule
F 5804 F 870 e returning D 9230
F 9262 F 870 w D 6845 EO 10400 0002
resetting F 890 F 12555 c F 1120 ic disc sch q
F 10580 a F 890 ad reveiew P 1141
residence restructured F 5493 a (csqm) P 1179
F 10419 F 12294 reviewer P 575
F 4527 restructuring D 11360 P 925
F 9003 D 10288 D 11361 P 929
resident D 10829 D 11513 a P 939
K-34
Key Word Index
ruler satisfactory F 13054 F 2433
P 3919 F 12450 c F 13055 F 6670
ruling saving F 13063 P 1178
F 8734 F 2019 F 13064 selective
N 437 F 5304 simple F 13065 F 12697
russian F 5305 simple F 13066 L 621 (do)
P 3436 F 8815 F 13067 self
safe F 8818 F 13079 D 11092
D 11745 IP 1099 oid supp F 13080 D 11124
safeguarding P 969 F 13114 D 7401
D 10280 sbrefa F 13118 D 7403
safety D 10018 F 13119 D 9735
D 10400 sbse F 13164 F 1040 (pr)
D 10853 EO 42700 0102 F 13165 F 1040 sch se
D 5240 EO 42700 0103 F 13166 F 1040 sch se (u)
D 7637 EO 42700 0105 F 9234 a F 1040 ss
D 9553 SCCB F 9234 b F 10941 b
F 13073 D 11664 F 9667 F 11388
salary F 8195 search F 12328
D 5531 SCCF F 10141 F 12465
F 2019 F 11163 F 10221 F 12808
F 3525 F 4028 F 10221 a F 12878
F 5305 a sep F 6845 F 10368 F 4029
F 668 w (c) (do) scenerio F 6884 (sp) F 433 a
P 1494 D 10175 F 9633 F 4361
sale D 10175 a season F 8107
F record 21 D 10175 b P 1345 a F 8464
F 10158 scheduled P 3357 F 8469
F 1120 fsc L 725 (do) seasonal F 8470
F 1120 ic disc scheduling D 10261 F 8545 (c)
F 1983 F 10130 F 10176 F 885 f
F 2119 F 4231 F 10380 F 9511 a
F 2119 (u) F 4231 a F 12555 c IP 1040 sch se
F 2434 F 6798 F 12555 e IP 1040 ss
F 2434 a F 6835 F 8506 P 3085
F 2434 b F 6836 second P 3693
F 2435 F 6876 L 1671 P 3697
F 2436 F 6877 secondary P 3699
F 4406 b F 8405 F 12037 P 3909 a
F 4425 F 8406 secrecy P 533
F 4527 scheme L 3493 (do) sell
F 4605 D 1300 L 3494 (do) P 1830
F 4605 a scholarship secretary P 3133
F 4797 N 95 D 10052 a seller
F 5913 P 520 D 10174 b P 911
F 6252 school D 11493 selling
F 8308 F 12895 secure P 3515
F 8849 sch 2 F 1742 L 910 (do) P 523
F 8849 sch 4 F 5578 secured seminar
F 886 y F 5788 F 1099 a D 9921
L 1840 (do) P 1541 P 487 F 12170
L 3452 (do) P 2093 securing L 3397 (do)
P 537 P 2093 D 7921 P 1198 c
P 544 P 571 seeing sending
P 786 science D 9262 L 1220 (ro)
P 786 F 2031 segment senior
same scientific D 9098 D 11372
L 41 (sc/sp) D 11600 D 9396 sensitive
L 41 (sc/sp) scientist seized N 129 a
samoa D 11548 F 2222 P 3183
F w-2 as D 11666 F 226 a P 3185
F 4563 scrambled F 2435 sensitivity
P 80 L 239 (sc/sp) F 2436 F 8513
sample seal F 3389 separation
F 10003 D 9210 F 4008 a F 10497
F 8215 F 13014 seizure F 12929
F 8787 F 13015 F record 21 F 13147
F 8790 F 13016 F 10070 F 9498
F 9667 F 13038 F 10158 september
sampling F 13039 F 10419 P 1045
D 7391 F 13040 F 10461 P 3615
D 9997 F 13041 F 10481 P 3615 a
F 10353 F 13042 F 12911 sequence
F 5018 F 13043 F 12912 F 8544
F 6674 F 13044 F 12913 F 8544 b
F 8194 F 13045 F 12913 (sp) serial
K-35
Key Word Index
F 3538 F 8358 P 915 L 143 (sc/sp)
series sheltered P 957 L 147 (sc/sp)
F 12238 P 3767 socialist L 147 (sc/sp)
F 12239 P 3768 P 3438 L 178 (sc/sp)
F 6578 a P 571 P 3478 L 19 (sc/sp)
F 8815 shift soft L 21 (sc/sp)
F 8818 F 10590 L 3451 (do) L 239 (sc/sp)
F 9186 shipment software L 29 (sc/sp)
IP 1099 all F 9255 D 11089 L 31 (sc/sp)
N 509 F 9820 D 7362 L 3164 a (sp) (do)
P 1179 shortage D 7875 L 3164 b (sp) (do)
P 3382 F 9204 D 7882 L 3164 c (sp) (do)
setr shorten F 13089 L 3164 d (sp) (do)
D 11684 P 2017 F 13181 L 3164 e (sp) (do)
settlement should F 5161 L 3164 f (sp) (do)
D 11540 P 2193 soi40 L 3164 g (sp) (do)
F 1041 n P 3598 F 5493 a L 3164 h (sp) (do)
F 1120 sf P 594 solving L 3164 i (sp) (do)
F 8691 P 594 (sp) F 11609 L 3164 j (sp) (do)
F 870 l (ad) sick F 11609 a L 3164 k (sp) (do)
F 870 p (ad) F w-4 s F 11631 L 3164 l (sp) (do)
F 870 s (ad) signed F 11631 a L 3164 m (sp) (do)
L 1645 (ro) F 10858 F 11668 L 3219 (sc/cg/sp)
L 2398 (do) L 2262 (do) someday! L 3236 (c)(sp)
L 971 (ro) L 929 P 3551 a L 3238 (c)(sp)
sexual L 929 (do) something L 41 (sc/sp)
D 10203 simple P 3889 L 47 (sc/sp)
D 11216 F 5304 simple sound L 64 (sc/sp)
D 7591 F 5305 s D 11154 L 692 (sc/sp)
D 9139 F 5305 sa source L 86 (sc/sp)
D 9306 F 5305 simple F 10113 L 95 (sc/sp)
D 9439 L 3451 (do) F 1013 L 99 (sc/sp)
F 11610 P 560 F 10241 N 609 (sp)
F 12173 simplified F 1042 N 916 (sp)
sgml F 5305 sep F 1042 s N 940 (sp)
D 9768 F 5306 a F 10516 P 1 (sp)
share F 5306 sep F 5493 a (csqm) P 1235 (sp)
F 1041 sch k-1 P 3377 F 6502 P 1241 (sp)
F 1065 b sch k-1 P 575 F 9440 P 1244 (pr)
F 1065 sch k-1 single P 1187 P 1469 (sp)
F 1120 s sch k-1 F 1040 ez P 3860 P 1495 (sp)
F 11634 F 1040 ez (u) P 3861 P 1600 (sp)
F 12303 F 1040 ez vita/tce ovrprt southeast P 1715 (sp)
F 4387 F 1040 nr-ez D 9592 P 1759 (sp)
F 886 s F 5887 soviet P 1762 (sp)
F 886 w F 5888 P 3438 P 1769 (sp)
F 886 x F 5889 space P 1770 (sp)
F 886 y F 9473 D 10160 a P 1872 (sp)
F 886 z (c) sitr F 13058 P 2053 b (sp)
F 8865 sch k-1 F 9290 spain P 3080 (sp)
IP 1065 b sch k-1 sketch P 3437 P 3148 sp
shared F 9929 spanish P 3211 (sp)
D 11346 skill D 10169 sp P 3512 (sp)
shareholder F 9173 D 9123 (sp) P 3518 (sp)
F 1120 ic disc sch k slovak F ss-4 (pr) P 3535 sp
F 1120 s sch k-1 P 3479 F 1040 (pr) P 3539 sp
F 2439 smart F 1040 es (sp) P 3540 sp
F 8621 P 3848 F 1040 sch h (pr) P 3709 sp
F 886 x P 3848 a F 12913 (sp) P 3752 sp
F 886 y sobre F 211 (sp) P 3754 sp
F 886 z (c) F 2290 sp F 2159 (sp) P 3961 sp
F 9369 social F 4149 (sp) P 3973 sp
F 972 F ss-5 F 433 a (sp) P 594 (sp)
L 1976 (do) F 2032 F 433 b (sp) P 596 (sp)
sharp F 2264 F 433 d (sp) P 724 (sp)
P 699 F 4137 F 6540 (sp) P 729 (sp)
sharper F 4149 F 6884 (sp) P 733 (sp)
P 699 F 4149 (sp) F 886 h (sp) P 850
sharpshooter F 8846 F 9465 (sp) P 962 (sp)
F 9527 F 885 t F 9779 (sp) TP 1040 a (sp)
shelf F 9337 F 9783 (sp) speak
F 12177 L 136 (sc/sp) IP 9779 (sp) P 3752
shelter L 903 (do) IP 9783 (sp) P 3752 sp
F 8264 N 1038 tdf 32-13.2 L 100 (sc/sp) P 3753
F 8271 N 194 L 101 (sc/sp) P 3754
F 8357 P 517 L 138 (sc/sp) P 3754 sp
K-36
Key Word Index
P 3828 F 12847 k stair P 3458
P 3919 F 12847 j P 1918 P 3458 a
speaker F 12847 i stakeholder P 3459
F 10494 F 12847 h D 11684 P 3460
specialist F 12847 g stamp P 3461
D 11487 F 12847 f F 10500 P 3462
D 11497 F 12847 e standardized P 3464
D 11497 F 12847 d F 4826 P 3465
D 11498 F 12847 c standrd P 3466
D 11534 F 12847 b F 10979 P 3467
D 11535 F 12847 a state P 3468
D 11543 P 1141 D 11288 P 3469
D 11544 P 1179 D 11793 P 3470
D 11547 P 1187 D 11794 P 3471
D 11550 P 1220 D 6334 P 3472
D 11552 P 1223 D 6581 P 3473
D 11553 P 1239 D 7475 P 3474
D 11556 P 1245 D 9652 a P 3475
D 11558 P 1264 F w-8 exp P 3476
D 11560 P 1314 F w-8 imy P 3477
D 11565 P 1346 F 10325 P 3478
D 11568 P 1438 F 10415 P 3479
D 11570 P 1474 F 10475 P 3480
D 11572 P 1516 F 11616 P 3480 a
D 11573 P 1524 F 12911 P 3481
D 11575 P 1855 F 12912 P 3482
D 11576 spirit F 12913 P 3482 a
D 11578 D 9189 F 12913 (sp) P 3483
D 11596 F 9234 F 211 a P 3484
D 11598 split F 2593 P 3485
D 11599 F 5227 F 2593 a P 3575
D 11602 F 5712 a F 5471 sch m P 3575 a
D 11607 F 8189 F 706 a P 3576
D 11617 sponsor F 706 d P 3576 a
D 11629 F 8317 F 709 P 3577
D 11629 F 8318 F 709 a P 3577 a
D 11631 F 8319 F 8257 P 3578
D 11641 sponsored F 8796 P 3578 a
D 11653 F 5306 F 9003 P 3615
D 11659 sport F 9290 P 3615 a
D 11661 L 3410 (do) IP 706 d P 3616
D 11662 L 3411 (do) IP 706 na P 3616 a
D 11668 spouse IP 706 na P 3620
D 11704 F 12507 L 101 (sc/sp) P 3767
D 11707 F 12508 L 3036 (do) P 3809
D 11716 F 8379 N 28 P 3810
D 11738 F 870 w P 1075 P 513
D 11793 F 8857 P 1150 P 597
D 11794 L 3284 (do) P 1542 P 963
D 11813 L 3323 (do) P 1803 P 963
D 9234 L 3323 (do) P 3196 statinery
D 9902 N 1263 P 3390 F 13166
F 10129 N 1263 P 3391 station
F 10303 P 3512 P 3410 P 3106
F 10448 P 3512 (sp) P 3411 stationery
F 10883 a P 3864 P 3411 a F 13014
F 12904 P 971 P 3412 F 13015
P 3914 TP 5500 ez P 3412 F 13016
P 3915 spreadsheet P 3413 F 13038
specialization F 10866 P 3420 F 13039
D 9098 sprint P 3421 F 13039
specifically D 11248 P 3421 a F 13040
F 5713 sch b staff P 3422 F 13041
specification D 10174 b P 3423 F 13042
F 12847 w D 10818 P 3424 F 13042
F 12847 v D 9925 P 3424 a F 13043
F 12847 u F 10955 P 3433 F 13043
F 12847 t F 12956 P 3433 a F 13044
F 12847 s F 8791 P 3434 F 13044
F 12847 r F 9925 P 3434 a F 13045
F 12847 q P 1273 P 3435 F 13045
F 12847 p staffing P 3436 F 13054
F 12847 o F 6087 P 3437 F 13054
F 12847 n F 6444 P 3454 F 13055
F 12847 m staffpower P 3455 F 13055
F 12847 l F 9922 P 3457 F 13063
K-37
Key Word Index
F 13063 L 900 (ro) P 1549 suggested
F 13064 stawr stuffer F 10084
F 13064 P 3377 P 1762 suggestion
F 13065 steward P 1762 (sp) D 7946
F 13065 F 12280 P 1971 F 10347
F 13066 stipulation P 3110 F 2665
F 13066 L 1220 (ro) P 3828 F 9095
F 13067 stock P 3848 a suit
F 13067 F 12177 P 3939 F 4477
F 13079 F 2543 P 3948 F 4478
F 13079 F 5309 P 3961 F 4479
F 13080 F 5471 sch o P 962 F 4480
F 13080 F 7130 P 962 (sp) F 907
F 13081 F 7561 subchapter suitability
F 13081 F 8023 F 8869 F 12110
F 13082 F 8573 subject F 12892
F 13082 F 9467 D 10984 F 2582
F 13114 IP 8023 D 7017 summon
F 13118 L 909 (do) F 1042 s F 2039
F 13118 storage F 3259 F 4443
F 13119 F 3220 1 pt (c) F 4422 F 6637
F 13119 F 3220 3 pt (c) F 4930 F 6638
F 13164 F 6834 F 792 F 6639
F 13165 P 3705 sp F 8678 F 6863
F 3624 6 pt (c) story P 1187 supervisory
F 3707 1 pt (c) P 3870 submission F 10118
F 5777 1 pt (c) straight D 10017 F 4367
F 5777 2 pt (c) L 950 (do) F 11357 supplemental
F 5777 3 pt (c) L 955 (do) F 11665 D 9271
F 6695 6 pt (c) strategic F 12413 D 9526
statistic P 1822 F 12972 D 9850
D 10855 P 3744 submit F 1040 sch e (u)
D 10855 a P 3744 a F 872 u F 1040 sch e
D 11628 strategy N 483 F 2285 a
D 11641 F 8544 P 1315 F 941 sch b (pr)
statistical F 8544 a P 1374 IP w-2 cm
D 11640 F 8544 b submitting IP 1040 sch e
D 7391 P 3357 P 1911 IP 1099 oid supp
F 10353 P 3860 subordination IP 6251 supp
F 4913 P 3861 F 3033 N 1038 tdf 32-13.2
F 6441 P 3862 F 669 f P 15 a
F 6674 strength F 669 e supplied
F 8194 F 10168 F 669 d L 1040 (do)
statistician stripping P 1153 supply
D 11639 D 10407 P 784 D 11571
D 11643 stroke subpoena D 9406
D 11694 F 5016 F 2431 F 10209
statue strong subsidiary F 10425
F 10161 a D 11686 F 1122 F 10516
statute structure F 8869 F 11351
D 7368 F 10266 F 8875 F 13167
F 10156 student subsidized F 1334
F 10161 D 11329 F 6497 F 6308
F 10364 D 11621 subsidy F 7130 l
F 10364 a D 9653 F 11044 suppress
F 10364 b F w-9s F 11663 F 8248
F 10495 F 10277 F 11664 a supression
F 10949 F 1098 e F 11664 c F 10456
F 3999 F 12808 F 11664 d surety
F 3999 t F 12895 F 11664 e F 1117
F 8620 F 12896 F 11664 e surplus
F 895 F 8437 F 11664 f F 4402
F 9355 F 9868 F 8828 surveillance
F 9873 P 1742 subsistence D 9347
L 2877 (do) P 3742 a F 4702 survey
L 907 P 678 substantiation D 10156
L 907 (do) P 678 (in) P 1771 D 11192
L 928 P 678 fs substitute D 11198
P 3869 P 678 m F 12158 D 11784
statutory study F 4852 F 10097 a
F 2297 D 11092 P 1141 F 10484
F 2750 F 11388 P 1167 F 12112
F 5600 a F 11388 P 1223 F 12184 aa
F 9490 F 12328 P 1355 F 12184 bb
L 555 (do) F 12808 suggest F 12184 cc
L 645 (do) F 8515 F 13245 F 12184 dd
K-38
Key Word Index
F 12184 ee D 11329 P 3454 technology
F 12184 ff table taxation D 11502
F 12184 gg D 10846 P 3391 D 11625
F 12184 hh D 11778 P 3437 F 13065
F 12184 ii D 7544 P 3438 F 13114
F 12184 j F 13217 P 3457 F 13125
F 12184 jj F 6445 P 3459 P 3408
F 12184 k N 1036 P 3460 TECS
F 12184 kk N 194 P 3463 F 5523
F 12184 l P 1494 P 3479 F 6668
F 12184 ll P 15 t taxi TEFRA
F 12184 m P 3557 P 3124 F 3999 t
F 12184 n tabulation P 3570 F 8340
F 12184 o F 4425 P 3570 L 1807 (do)
F 12184 p tactical taxing L 1827 (do)
F 12184 pp D 9089 D 9320 L 1829 (do)
F 12184 q take teach L 1842 (do)
F 12184 r P 3965 F 8094 b L 1845 (do)
F 12184 s tally teaching L 1864 (do)
F 12184 t F 10390 F 10093 L 1976 (do)
F 12184 u F 10548 F 10531 L 1977 (do)
F 12184 v F 5016 F 4672 L 3457 (do)
F 12184 w F 8194 P 2181 L 3458 (do)
F 12184 x tamis team L 3459 (do)
F 12184 y D 11239 D 11541 tege
F 12667 tape techincal L 3164 k (do)
F 12884 F 10844 F 9504 L 3164 k (sp) (do)
F 13073 F 11221 technical telecommunication
F 1900 F 3289 D 11006 D 7968
F 1933 F 3721 D 11600 D 9089
F 2503 F 4801 D 11619 D 9235
F 3187 F 4994 D 11705 D 9234
F 6729 F 4994 D 6927 D 11638
F 6836 F 8453 p D 7979 D 11669
F 9190 F 8655 F 10091 D 11668
F 9192 N 688 F 10430 F 9474
F 9193 P 1149 F 10576 teleconference
F 9766 P 1281 F 10900 D 7932
F 9766 P 1474 F 12182 D 9129
F 9806 P 1516 F 3558 telefax
P 1866 b P 1912 F 4463 F 10162
P 3645 P 3376 F 5565 telefile
surveys TARE F 6490 P 2101
F 3965 D 11291 F 9886 P 3380
survey99 F 10370 L 1399 (do) P 3887
D 10157 task P 1474 telephone
survivor D 9139 P 1855 D 7017
D 6391 D 9271 P 3411 a D 9652 a
F 5625 F 6380 P 3421 a F 10313
P 559 F 6380 P 3424 a F 10428
P 723 c F 6381 P 3433 a F 10537
P 723 d F 6381 P 3434 a F 10570
suspect F 6382 P 3454 a F 10931
P 3857 F 6383 P 3458 a F 10931 a
P 3857 (sp) P 3446 P 3480 a F 10950
P 3857 a taxa P 3482 a F 12069
P 3857 a (sp) P 3424 P 3575 a F 12893
suspended taxable P 3576 a F 5777 1 pt (c)
L 1014 (do) F 1066 sch q P 3577 a F 8145
suspense F 1099 patr P 3578 a F 9181
F 1254 F 1260 P 3615 a F 9182
F 1254 a F 3228 P 3616 a F 9183
F 5705 F 8445 a technician F 9190
suspensing F 8491 D 11549 F 9920
L 1640 (do) F 8875 D 11555 P 1137
suspension F 9367 D 11561 P 1431
F 8314 F 9606 D 11564 teletin
suspicious F 9668 D 11571 F 11673
P 1241 F 990 w D 11613 teletraining
P 1241 (sp) L 21 (sc/sp) D 11616 F 12463
sweden L 3453 (do) D 11663 television
P 3481 P 525 D 11669 D 11575
swiss taxat D 11690 teller
P 3424 P 3420 technique F 2679
P 3424 a taxati D 9682 P 1510
systemic P 3436 F 6144 temperature
K-39
Key Word Index
F 12973 F 4748 P 8300 F 514 b (c)
template P 547 P 8300 (sp) F 5173
F 10131 P 584 P 8300 a (sp) instructions F 5248
temporary P 584 b traffic F 5310 a
F 10405 them D 11576 F 6664
F 10514 P 3691 trail F 706 gs (d)
F 12555 a thirty D 9320 F 706 gs (t)
F 13032 L 962 (do) F 9936 F 706 na
F 4702 thompson trainee F 709
tent EO 21300 0102 D 11621 F 8551
D 11778 threat F 10036 F 8865 sch o
tentative D 11282 a F 10037 F 8870
F 1045 F 12083 F 10279 F 9053
F 1139 F 9166 F 12469 F 9061
F 6762 ticket F 8107 F 9062
tentatively F 10873 F 9877 IP 706 gs (d)
L 630 (do) F 10939 trainer IP 706 gs (t)
terminal F 8483 D 11000 IP 8865
F 10367 F 8483 (c) tranmittal L 1991 (do)
F 10367 a F 8545 (c) L 1963 (do) L 2722 (do)
F 4844 F 8552 (c) transaction L 2902
F 720 to timecard D 10978 transferee
L 3144 F 9113 D 11312 D 10025
termination timesheet D 11734 F 1296
D 6678 F 9805 D 9464 F 2045
F 10428 TIMIS D 9476 F 3031
F 11359 a D 9636 F 10133 F 3229 a pg 2
F 2644 tobago F 10280 F 4016
F 5310 P 3483 F 10300 F 977
F 6271 a together F 10308 L 3177 (do)
F 6388 P 1803 F 10891 transferer
F 6546 P 3196 F 1099 b F 926
F 6677 toll F 1099 s transit
F 706 gs (t) F 9190 F 2962 F 10589
F 872 n P 1137 F 3520 F 10589 a
F 872 q tool F 4789 F 10589 b
F 872 t D 7935 F 5500 sch g F 11044
F 872 u D 7936 F 637 F 11105
IP 706 gs (t) F 4747 F 6578 F 11664 e
L 1866 (do) N 97 F 8362 transitchek
terrorist P 3005 F 8852 F 11001
P 3920 toolkit IP 3520 transition
P 3921 D 10168 N 923 D 11248
test D 11000 P 1241 D 11291
D 9240 D 9157 P 1241 (sp) D 11744
F 10390 D 9157 a P 3080 (sp) translating
F 12989 tori transcriber D 11671
F 6377 P 3779 D 11481 translation
F 6744 tort transcript P 3512 (sp)
F 6804 N 415 D 11066 transmission
F 8215 tote F 2475 F 10322
F 8247 P 3907 F 4338 F 11162
F 9218 TPDS F 4338 a transmit
F 9223 F 5542 F 4506 L 1156 (do)
F 9644 F 5542 a F 5114 L 1846 (do)
L 2201 a (do) trabajo F 5890 L 1848 (do)
L 525 a (sc) P 596 (sp) F 6845 L 915 (do)
P 1436 track transfer transmitter
P 3225 P 3081 D 10278 F 6559
testimony P 3081 a D 11616 F 6559 a
F 10361 P 3082 F 10096 transmitting
F 6339 P 3082 a F 10286 L 1478 (do)
F 9993 P 3605 F 1120 fsc sch p L 1847 (do)
text tracking F 1120 ic disc sch p L 1849 (do)
D 7553 b D 10029 F 12038 L 2262 (do)
D 9653 D 11357 F 12555 f L 2304 (do)
F 8437 F 10945 F 12555 g L 967 (ro)
MI format 9 F 11044 F 12810 L 968 (ro)
P 1742 F 6851 F 2650 L 969 (ro)
P 678 F 6852 F 3185 transportation
P 678 fs F 8763 F 3229 a pg 1 D 11577
P 678 m trade F 3229 a pg 2 F 11664 f
thailand F w-8 eci F 3229 pg 1 F 11664 e
P 3482 F 8300 F 3229 pg 2 F 11664 d
theft N 923 F 3229 pg 3 F 11664 c
F 4684 P 1544 F 4161 F 11664 a
K-40
Key Word Index
F 11663 P 3463 F 4970 D 7729
F 1363 P 3464 F 5227 F 10593
F 9803 P 3465 F 5305 unax
tras P 3466 F 5305 e D 10281
D 11513 P 3467 F 5305 r F 11370
D 11513 a P 3468 F 5305 s P 3081
D 11516 P 3469 F 5308 P 3081 a
D 9648 P 3470 F 5500 sch p P 3082
D 9648 P 3471 F 6069 P 3082 a
D 9648 b P 3472 F 706 gs (d-1) uncollectible
D 9648 e P 3473 F 706 qdt F 9327
F 9716 P 3474 F 8213 F 9327
travel P 3475 F 8612 uncontrollable
D 10976 P 3476 F 8736 F 5436
D 9648 P 3477 F 8800 undercover
D 9648 b P 3478 F 8801 F 8563
D 9648 e P 3479 F 926 underpayment
F 10157 P 3480 F 990 bl F 2210
F 10231 P 3481 F 990 pf F 2210 f
F 10963 P 3482 IP 3520 F 2220
F 11227 P 3483 IP 706 gs (d-1) underreporter
F 11395 P 3484 L 1154 (do) F 8548
F 12654 P 3485 L 1155 (do) F 8647
F 1321 P 3575 L 3407 (do) L 3410 (do)
F 6858 P 3576 L 3459 (do) undistributed
F 6858 b P 3577 P 1437 F 2438
F 8445 a P 3578 P 2193 F 2439
N 1291 P 3616 TP 990 pf F 8612
N 93 P 3620 trustfund F 8613
P 1542 P 597 F 9327 undyed
P 463 P 686 tuition F 8849 sch 2
traveler P 901 F 1098 t F 8849 sch 2
D 11513 trespassing F 1099 q unemployment
D 9648 F 9770 tunisian D 6581
trdb tribal P 3484 D 6845
D 11066 P 3747 turkey F 4667
treasury P 3748 P 3485 F 940
D 11135 P 3750 tutorial F 940 (c)
P 2109 P 3839 F 8747 F 940 ez
P 2111 tribe type L 101 (sc/sp)
treated D 11793 D 10169 N 921
F 4876 a D 11794 F 8316 P 1314
F 5712 trinidad F 9340 P 1912
F 990 pf P 3483 L 950 (do) TP 940 ez
TP 990 pf trip typewritten TP 940
treatment F 10164 F 5493 e unidentified
F 11407 true typing F 8673
F 12337 P 2193 D 11561 uniform
F 8082 trust F 5708 D 10822
treaty D 10195 uccp F 4747
F 8833 D 10274 F 9937 N 97
P 3390 D 9850 ukraine P 1102
P 3391 D 9850 a P 3620 unincorporated
P 3410 D 9851 ultimate F 2542
P 3411 F 1041 F 8849 sch 2 union
P 3412 F 1041 a unable F 6583
P 3413 F 1041 es F 10141 F 8111
P 3420 F 1041 qft unacceptable P 3438
P 3421 F 1041 sch j F 8121 universal
P 3422 F 1116 unagreed D 7281
P 3423 F 1120 nd F 10118 D 9377
P 3424 F 1120 reit F 10155 F 9472
P 3433 F 2210 F 10307 F 9473
P 3434 F 2482 F 10316 F 9474
P 3435 F 2674 L 921 (do) F 9475
P 3436 F 2749 P 892 F 9476
P 3437 F 2750 unallowable F 9644
P 3438 F 2751 N 625 unlocatable
P 3454 F 2751 ad unassessed F 1900 b
P 3455 F 3520 F 4612 unmeasured
P 3457 F 3520 a unassigned D 11488
P 3458 F 3621 F 10232 D 11496
P 3459 F 4180 unauthoriedtraining D 11768
P 3460 F 4181 F 11389 unpaid
P 3461 F 4183 unauthorized F 4760
P 3462 F 4523 D 6493 N 784
K-41
Key Word Index
N 986 D 9608 vehiculo F 13102
unpostable D 9648 F 2290 sp visitor
F 10126 D 9847 vendor F 12977
F 11013 D 9849 D 11199 F 12978
unreimbursed F 10369 F 8849 sch 2 F 5422
F 2106 ez F 11093 F 9864 P 513
F 2106 ez (u) F 5081 venez visual
unrelated F 8567 P 3578 D 11578
F 990 w F 8567 a verbatim F 6293
P 598 F 8717 F 10057 VITA
unreported F 8718 F 10057 a D 11749
F 10241 L 2336 (do) verification E 44 vita
F 4137 N 688 D 9948 F 1040 ez vita/tce ovrprt
unscheduled P 1380 F doj i-9 F 6729
D 9428 utilization F 10526 F 8158
F 3844 F 10257 F 10950 F 9234 b
untitled F 10291 F 11173 F 9965
F 9446 (c) F 4872 b F 12661 P 1246
unvoluntarily vacancy F 12869 P 1429
L 1039 (do) D 10197 F 12987 P 2027
update F 10549 F 5012 P 3400
D 7979 vacation F 5610 P 3447
D 9396 F 10195 F 5712 a P 3676
D 9418 F 10421 F 6123 P 3705 sp
D 9773 F 11216 F 9262 P 3711
F 10207 P 3692 F 940 b P 3888
F 10304 P 527 L 252 (sc/sp) P 678 (in)
F 3975 valid P 3182 P 678 (pr)
F 4008 a D 5995 a verify P 729
F 5348 P 3535 L 1040 (do) P 729 (sp)
F 5348 P 3535 sp L 1052 (do) P 853
F 5568 validation L 47 (sc/sp) void
F 5595 F 10080 vested F 10527
F 6126 F 10353 F 5500 sch ssa voluntary
F 6697 F 12248 vesting D 11417
F 6794 F 8127 D 6389 D 7564
F 6876 F 8721 D 6390 F w-4 v
F 8000 F 8722 F 5623 F 12929
F 8522 F 9351 F 5624 F 4508
F 9186 F 9352 veteran F 6884 (sp)
upfront P 1438 P 3386 F 9241
F 11664 f P 1525 victim volunteer
upgrade validity F 13072 D 11749
F 9866 a F 6445 P 3865 D 11750
usage valuation P 3920 F 12174
F 10144 D 11653 video F 13146
F 10284 F 2542 D 11345 v F 13206
F 10514 F 2543 D 9165 F 13206
F 10535 F 6111 D 9168 F 13217
F 5451 F 7308 F 12463 F 2333 v
user F 7561 P 2117 F 6522
D 10029 F 8256 P 3158 F 6744
D 10042 L 909 (do) P 3374 F 6745
D 10197 L 910 (do) P 3768 F 678 v (in)
D 10293 P 723 c videotape F 9234
D 10304 P 723 d D 11041 F 9234 a
D 10845 variance D 11521 P 1084
D 10866 F 8712 violation P 1155
D 10910 veba F 2674 P 1274
D 11006 F 10382 F 5104 P 1275
D 11198 vechicle L 1112 (do) P 1278
D 11198 D 10602 L 3143 P 1303
D 11239 vehicle virgin P 1414
D 11357 F 10192 F w-2 vi P 1883
D 11427 F 10257 F 8689 P 1884
D 11516 F 10284 P 80 P 1977
D 7329 F 12975 virtual P 2117
D 7791 F 2290 P 3700 P 2192
D 9161 F 5388 visa P 3602
D 9165 F 5493 h F 8316 P 3973
D 9168 F 8394 P 1479 P 3973 sp
D 9287 F 8439 visitation P 678
D 9373 F 8834 F 10529 P 678 fs
D 9404 F 9900 F 6565 P 678 m
D 9405 F 9918 F 6729 P 724
D 9406 L 1001 (do) visiting P 724 (sp)
K-42
Key Word Index
P 803 F 9219 F 8849 sch 4 F 6618
voucher F 9220 william F 6782
F 1040 v F 9221 EO 21300 0102 F 8789
F 2188 wall windfall F 8850
F 2424 F 13061 F 6730 b F 8850
F 3244 warning F 6732 F 8861
F 3244 a D 6323 F 6733 F 9934
F 3753 F 12911 F 8200 F 9996
F 3809 F 12912 P 1149 IP 8850
F 4141 F 12913 window IP 8850
F 433 dv F 12913 (sp) P 3008 P 508
F 5734 warranty windowcard workbook
F 8741 F 9216 P 3334 N 1235
vsip wash P 3334 (sp) P 1066
F 12929 D 9682 wire P 1883
wage washington D 9377 P 584
D 11328 EO 80700 0004 F 12911 P 584 b
D 11655 F 13014 F 5867 worker
EO 10700 0402 F 13015 wiring D 9612
EO 10700 0403 F 13016 D 7281 D 9612 a
EO 31900 0004 F 13038 F 9472 F ss-8
F w-2 F 13039 F 9473 F 10243
F w-2 as F 13042 F 9474 F 2504 wc
F w-2 gu F 13043 F 9475 L 3523
F w-2 vi F 13044 F 9476 N 989
F w-3 ss F 13045 F 9644 P 517
F 13028 F 13054 withdrawal workgroup
F 1331 c F 13055 F 12256 F 12376
F 433 a F 13063 F 12277 F 12377
F 4366 F 13064 F 1271 workload
F 4852 F 13065 L 3388 (do) F 10035 a
F 4996 F 13066 withdrawl F 10298
F 5754 F 13067 F 10916 (c) F 10298 a
F 668 w (c) (do) F 13079 withheld F 5415
F 885 e F 13080 F 8316 F 5692
F 9409 F 13081 F 945 F 6087
L 21 (sc/sp) F 13082 P 3136 F 6566
L 99 (sc/sp) F 13114 P 3137 F 8068
P 1494 F 13118 withhold F 8251
P 3377 F 13119 N 393 F 8787
P 3639 F 13164 witness F 8790
wagering F 13165 F 13072 workpaper
F 11 c F 13166 F 6185 D 9997
F 730 weapon F 6186 F 4318
wait D 10186 women F 4318 a
D 10158 weather D 11649 F 4700
waive F 10067 work F 5225
F 5838 ad website D 11745 F 5225 a
waived P 3627 D 9948 F 5606
L 2778 (do) weekly D 9997 F 5772
waiver F 10151 F ss-8 (pr) F 5773
F 10858 F 10472 F 10014 F 5774
F 2031 F 10473 F 10130 workplace
F 2261 c F 6522 a F 10179 D 7474
F 2297 F 9011 F 10286 D 7550
F 2750 F 9387 F 10315 F 10883
F 4029 welcome F 10331 F 10883 a
F 4089 D 11156 F 10437 workshop
F 4089 b D 11511 F 10478 F 12170
F 4366 welfare F 10571 N 1235
F 5564 (c) F 12853 F 10844 P 1066
F 5564 a F 8850 F 10911 P 3700
F 5838 F 8861 F 11267 writer
F 6734 IP 8850 F 11386 D 11579
F 721 well F 11640 D 11619
F 8508 F 872 ia F 12260 D 7059
F 870 western F 12404 written
F 870 ad F 12083 F 12555 e F 5493 d
F 870 e F 9810 F 12555 h F 5493 g
F 870 w where F 12743 F 7831
F 8726 D 11215 F 12853 yellow
F 890 which F 3079 D 11468
F 890 ad P 3869 F 3608 you!
F 900 whiskey F 5884 P 3408
F 9490 D 9320 F 6535 yrobo
walkthrough wholesale F 6609 P 584 (sp)
K-43
Key Word Index
zealand 0460 D 11677 D 11325
P 3473 D 11652 0950 F 12217
zone 0501 D 11553 12203
F 8844 D 11632 D 11616 L 525 a (sc)
F 8860 D 11661 D 11716 1245
P 954 D 11662 0962 F 1065 sch d supp
0080 D 11707 D 11480 125l
D 11813 D 11794 D 11658 F 12847 k
0083 0503 0963 1250
D 11592 D 11591 D 11665 F 1065 sch d supp
D 11593 D 11663 0986 1301
D 11594 0510 D 11561 D 11548
0085 D 11691 0987 1350
D 11608 0512 D 11599 D 11642
0086 D 11490 D 11617 1397
D 11609 D 11558 D 11659 D 11546
01101 D 11567 0998 1410
D 11628 D 11572 D 11618 D 11769
0188 D 11596 1001 1458
D 11568 D 11653 D 11560 N 1261
0200 D 11793 1008 1510
D 11629 0526 D 11560 D 11538
0203 D 11497 1035 1515
D 11489 D 11572 D 11565 D 11644
0260 D 11573 1046 1525
D 11556 D 11574 D 11671 P 3416
0301 D 11690 1060 1529
D 11487 D 11755 D 11600 D 11643
D 11601 0530 1065b 1530
D 11693 D 11545 IP 1065 b D 11639
D 11704 0544 1071 D 11694
D 11705 D 11549 D 11575 1531
0303 0560 1083 D 11640
D 11488 D 11612 D 11619 1550
D 11542 0561 1084 D 11666
D 11554 D 11613 D 11578 1654
D 11595 0592 1101 D 11602
D 11610 D 11495 D 11543 1700
D 11706 D 11496 D 11620 D 11629
0304 D 11614 D 11738 1767
D 11580 D 11615 1102 D 10152
0305 D 11768 D 11551 1801
D 11484 0598 D 11552 D 11559
0318 D 11535 D 11563 D 11601
D 11493 0610 1105 1802
0332 D 11635 D 11566 D 11603
D 11656 0679 1106 D 11604
0334 D 11633 D 11564 D 11605
D 11534 0800 1120a 1810
D 11641 D 11651 IP 1120 & 1120a D 11559
0335 0808 1160 1811
D 11689 D 11634 D 11636 D 11606
0341 0809 D 11674 D 11792
D 11630 D 11634 1169 1899
0342 0818 D 11491 D 11621
D 11631 D 11634 D 11492 1964
0343 0830 D 11539 F 1040 es supp
D 11485 D 11634 D 11540 200a
D 11717 0850 D 11550 F 12847 u
D 11740 D 11634 D 11569 2001
0344 0855 D 11664 D 10156
D 11486 D 11670 D 11737 D 10288 a
0350 0856 D 11739 D 11248
D 11611 D 11555 1171 D 6209
0351 0896 D 11498 F 12667
D 11562 D 11736 D 11637 F 13111
0356 0905 D 11654 F 13142
D 11481 D 11482 1176 P 1345 a
0361 D 11715 D 11544 P 1346
D 11557 0920 1194b P 1436
0391 D 11483 N 1300 P 1438
D 11668 0930 1203 P 15 t
0392 D 11479 D 10997 P 1518
D 11669 D 11541 D 11041 P 1796 cd rom
0394 D 11598 D 11042 P 2104
D 11638 D 11657 D 11043 P 3158
K-44
Key Word Index
P 3195 2102 6012 F 8833
P 3616 D 11577 L 3407 (do) 8ben
P 3772 2130 6015 IP w 8
P 3774 D 11576 L 3016 8eci
P 55 b 2290sp L 3160 IP w 8
P 553 IP 2290 sp 6114 8exp
2002 25br F 8833 IP w 8
D 11647 F 12847 c 6320 IP w-8 exp
D 11714 2848 L 3172 (do) 8imy
D 11744 IP 2848 6323 IP w 8
D 11784 P 2036 F 12277 8839
D 6720 3164 6522 IP 8839
F 10421 L 3164 o (do) F 6522 a 8853
F 12907 3198 6697 IP 8853
F 13261 F 12317 F 10426 8854
F 9128 3210 6700 IP 8854
F 9766 F 10946 L 1866 (do) 8862
N 1036 3520 L 3164 p (do) IP 8862
P 1518 IP 3520 a 6701 8865
P 2043 4081 L 3164 p (do) N 1237
P 3973 F 8849 sch 5 6715 8866
P 509 4083 F 12010 IP 8866
P 510 F 12011 L 3143 8872
2005 N 1216 678f IP 8872
D 11571 4804 N 1290 8873
P 3744 F 4802 7408 IP 8873
P 3744 a 5012 L 1866 (do) 941c
2010 P 3182 7436 L 100 (sc/sp)
D 11607 5500c P 3953 941e
2057 TP 5500 c/r 7611 P 3379
F 706 d 5754 F 10398 9912
IP 706 d IP w-2g & 5754 7701 F 10084
K-45
Fax Order for Supplies of RO and DO Letters
Stock Requisition for Letters
1. Date: Page ____ of ____
2. Order point number: 3. Servicing distribution center FAX numbers
FTS Commercial
[ ] EADC (804) 228-3939 (804) 228-3939
___ ___ ___ ___ ___ --- ___ ___ ___ ___ (for All IRS Offices ordering supplies of Letters)
****REMEMBER****
— to check Document 7130 for pertinent information (catalog numbers, item numbers, overlay number, etc.)
* — to identify an electronic overlay catalog number for the address and signature information required for
all letters ordered. Use a separate Form 7130-L for each overlay ordered.
4. Shipping Information: 5. Ordering information:

To: Internal Revenue Service
Attention: Your name:
Street: Your telephone number:
City State Zip Your FAX number:
*6. Electronic Overlay 7. Electronic Overlay 8. District Director or Regional Commissioner

Catalog Number Number/Name Facsimile Signature (Print Name)
___ ___ ___ ___ ___ ___ Q __ __ __ __ __ - __ __ __ __
The following letters will be printed with information from the overlay you have identified above. Identify only
one per fax order form.
9. Catalog number 10. Quantity 11. Item number/name
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
12.Comments/special shipping instructions:
Form 7130 L (Rev. 1/1999) Cat. No. 22972P publish.no.irs.gov Department of the Treasury-Internal Revenue Service
Instructions for Completing Form 7130 L, Fax Order
Use this form to fax orders for IRS Form Letters to the Eastern Area Distribution (EADC) Center. EADC will service
all order points for orders of IRS Form Letters. The following information is needed to complete this form.
1. Date The date you actually faxed in the order.
Stock Requisition A stock requisition is an order for a letter and an electronic overlay found in
the catalog, Document 7130. (A request for preprinting additional
information on a letter may be sent to your servicing Field Publishing
Services Office using Form 4001. Please include information concerning
the benefits to your office from preprinting the information.)
Page __ Of__ This will indicate the actual number of pages in your order.
(Page 1 of 2,Page 2 of 2, etc).
2. Order Point Number Unique nine-digit number assigned to your office.
3. Servicing Distribution Center The Eastern Area Distribution Center is the only center filling orders for
supplies of IRS form letters. All ADC’s will take telephone orders.
4. Shipping Information The street address, city, state and zip code of your office (The distribution
centers will verify this address when your order is input into CIDS). If this
order needs to be shipped to an address other than this, see
Comments/Special Shipping Instructions below.
5. Ordering Information Name, telephone number and fax number of the person placing the order
(this is very important should the distribution center need to contact you
about your order).
6. Electronic Overlay Catalog Number A catalog number found in Document 7130 assigned to information (an
electronic overlay) that will be preprinted on any IRS letter (i.e. specific
office address and District Director facsimile signature).
7. Electronic Overlay Name/Number The product number assigned to the electronic overlay.
8. District Director or Regional Commissioner The printed name of the facsimile signature requested.
Facsimile Signature
9. Catalog Number Six digit number (five numeric and one alpha) identifying the letter
number(s) you are ordering. You can find the catalog numbers in
Document 7130, IRS Published Products Catalog.
10. Quantity How many you are ordering? Use a three months supply as a general
estimate.
11. Item Number/Name Enter the entire Letter number (number and suffix).
12. Comments or Special Instructions. One time shipping address (Example: Materials need to be shipped to an
address different from the address provided in shipping information. This
will be a temporary (one time only) address.
****REMEMBER****
Once you have completed this form, simply fax it to the Eastern Area Distribution Center. When faxing orders,
always be sure to get the transmission report from the fax machine to ensure that your order was sent.
Form 7130-L (Rev. 1-1999) Catalog Number 22972P publish.no.irs.gov Department of the Treasury-Internal Revenue Service
Fax Order
Stock Requisition for Multimedia Published Products
1. Date (mm/dd/yyyy)
Page of
2. Order point number 3. Servicing distribution center FAX numbers
[ ] EADC (804) 228-3939
[ ] CADC (309) 662-2432
— [ ] WADC (916) 636-7702
****REMEMBER****
— To check your Document 7130 for pertinent information (catalog numbers, item numbers, revision dates, etc.)
(The revision date is not required if you want the current revision.)
— To order specific quantities: check unit of issue; i.e. each, pads, roll, etc.
(DO NOT order by number(s) of cartons, order by quantity needed)
— DO NOT order POD resupply items if they have not been released prior to placing this order.
4. Shipping Information: 5. Information on the individual placing the order
TO: Internal Revenue Service

Attention Your name
Street Your telephone number
City State (abbreviate) ZIP-plus 4 Your FAX number
6. Catalog number 7. Quantity 8. Item number/name
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
9. Comments/special shipping instructions
* To follow-up on orders, please call: 1-800-829-2437
Form 7130 (Rev. 2-2002) Catalog Number 14817N publish.no.irs.gov Department of the Treasury–Internal Revenue Service
Instructions for completing Form 7130, FAX Order
All orders faxed into the distribution centers must be on Form 7130. The following is a brief
description of the information needed to complete this form.
1. Date The date you actually fax the order.
Page of This will indicate the actual number of pages in your order
(Page 1 of 2, Page 2 of 2, etc.).
2. Order Point Number Nine-digit number assigned to your office.
3. Servicing Distribution Center The distribution center that services your office.
4. Shipping Information The street address, city, state and zip of your office (distribution
centers will verify this address when your order is input to
CIDS). If this order needs to be shipped to an address other
than this, see Comments/Special shipping instructions below.
5. Information on the individual Name, voice telephone number and fax number of the person
placing the order placing the order. (This is very important should the distribution
center need to contact you about your order).
6. Catalog Number Six-digit (five numeric and one alpha) identifying number
assigned to each product. You can find the catalog numbers in
Document 7130, IRS Published Product Catalog.
7. Quantity How many of the product you are ordering.
8. Item number/name Enter the Form, Instruction, etc. number and the long title.
(Examples: Form 1040, Pub. 349, Inst. 2119)
9. Comments/Special shipping inst. One time shipping address (Example: Materials need to be
shipped to an address different from the address provided in
shipping information). This will be a temporary (one time only)
address.
Proofread the order before faxing, errors will cause delays in processing your order.
Continuous forms must be ordered by full carton quantity. Check your current stock for the amount of
forms in each box.
Once you have completed this form, fax it to your servicing distribution center. When faxing orders,
always be sure to get the transmission report from the fax machine to ensure that your order faxed
completely and correctly.
Form 7130 (Rev. 2-2002)

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Document 7130 (Rev. 6-2002)

STATES SERVICED BY EACH AREA DISTRIBUTION CENTER

These numbers are for internal IRS

Hours of Operation in all Centers:

COMMENTS TO DOCUMENT 7130,

} Comments or suggestions about this document can be submitted

DISTRIBUTION OF DOCUMENT 7130

Recognizing Order Point Numbers (OPNs)

Establishing a New OPN

The Functional IMDDS Coordinator will complete the necessary form.

Changing a Mailing Address

The Functional IMDDS Coordinator will complete the necessary form.

NOTE: To correct a room number or address information within the same

Remember: When moving from a location, be sure to notify your mailroom

Changing Attention Lines, Office Symbols, Group Numbers, Mail Stops,

Updating Employee/Manager Counts

Examples of these types of distribution include memos, NTEU agreements and

Functional IMDDS Coordinator Listing

Each product listing contains significant information, as shown in the

Product Number Í ÌUnit of Issue

Remarks Í Form 1767 is used in all IRS Offices as a

Ordering Published Products

Record the following information:

Fax the completed form to your servicing ADC.

Ordering Originator Controlled Items:

Ordering Security Items:

} Authorized personnel contact their servicing ADC by phone, or fax Form

4. Verify the following when orders are received:

Notify the ADCs of discrepancies immediately. Note: Reductions in quantities

} How many days supply of stock you have on hand.

To get there, type http://publish.no.irs.gov into the address bar of your

THE PRODUCT CATALOG INFORMATION SEARCH SCREEN

} View by Product Title Search is used by entering a word(s) from the

THE PRODUCT INFORMATION SEARCH RESULTS

Portable Document Format (PDF) - Fillable Forms

Other Selections Using this Web Page

IMDDS information is located at:

The "Reference" option provides reference copies of Tax Publications and

Only Multimedia Publishing Division employees use the "Applications" option.

The "Related" option provides a listing of the employees in Multimedia

Other Helpful Internet Addresses:

} www.irweb.gov/ is the main tool to access all IRS web sites.

} www.gsa.gov/ Provides access to GSA information including the Standard

THIS CHAPTER DOES NOT APPLY TO SUBMISSION PROCESSING CAMPUSES,

Ordering Form Letters with Electronic Overlays

Choosing the Correct Electronic Overlay

} Determine which format of electronic overlay you need.

} Enter the electronic overlay and catalog number on Form 7130L

Exhibit 1, Overlay Types

Overlay # Overlay # Overlay #

Street Address Street Address

Requesting New Form Letters or Revising Old Letters

1. Complete Form 1767, Publishing Services Requisition, and

3. Send to IRS/Operations & Modernization Program Support Section,

Requesting Enclosures Relating to Your Letter

Requesting Additional Electronic Overlays

} Northeast and Southeast Areas:

} Midstates and Western Areas:

Office Generated Letters

Products Distributed Through the IMDDS Program

(7) File 5 Dist of Internal Revenue Bulletin 2 10 01501A