3.10.72. Receiving, Extracting, and Sorting

(1) IRM 3.10.72 provides instructions for employees receiving, extracting, sorting, and routing mail within the Submission Processing campuses. It includes a Routing Guide/Maildex for Forms, Correspondex ("C") letters, and CP notices. It is used primarily by Extraction employees within W&I Submission Processing campuses that process IMF, BMF, NMF, and IRP documents.

(1) The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

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

2. All Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

• Code sections that provide the IRS with the authority to issue levies

• Congressional Acts that outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986

• Policy Statements that provide authority for the work being done

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

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

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

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

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

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

(3) The Team Manager is responsible for:

1. Expediting all remittances to Deposit Unit.

2. Reducing mail delivery time to pipeline processing.

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

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

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

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

(4) Team Employees are responsible for:

1. Following instructions contained in this IRM.

2. Maintaining updated IRM material.

(1) Throughout this manual, references are made to actions required by management. It is to be understood that if a Manager delegates to someone to act on behalf of management, that individual is considered to be management regarding the item(s) in question. Therefore, no additional reference will be made in this IRM to "management or their designee" or "analyst".

(2) The daily Candling Log, the monthly Limited Items Review, and the monthly Manager’s Lockbox Document Transmittal (LDT) Review will be maintained for 1 year in a log book (destroy the oldest month when you add a new month). Other reports will be maintained electronically. Local management will determine the most appropriate method.

(3) Throughout this manual, references are made to other IRMs in relation to instructions necessary to properly perform tasks in IRM 3.10.72. Management must be responsible for having at least one of the referenced IRMs in the work area. However, at management's discretion, it may be worthwhile for each employee to keep a copy of the IRM 3.10.72 at their work station. In either case, management is required to update the IRMs distribution pattern and the volume required for each area. Additional reference IRMs are:

• IRM 3.0.101, Schedule K-1 Processing

• IRM 3.0.230, Lockbox Processing Procedures

• IRM 3.5.61, Files Management and Services

• IRM 3.8.44, Campus Deposit Activity

• IRM 3.8.45, Manual Deposit Process

• IRM 3.8.46, Discovered Remittance

• IRM 3.8.47, Manual Deposit Process for Field Office Payments

• IRM 3.10.5, Batch/Block Tracking System (BBTS)

• IRM 3.10.73, Batching and Numbering

• IRM 3.13.62, Media Transport and Control

• IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

• IRM 3.41.276, Form 941 and Schedule R SCRIPS Processing

• IRM 3.41.277, Forms 940 SCRIPS Processing

• IRM 25.6.1, Statute of Limitations Processes and Procedures

(4) Physical Security, IRM 10.2.8, Incident Reporting, and IRM 1.4.6, Managers Security Handbook, are the prevailing manuals concerning security measures necessary for date stamps, Document Locator Number stamps, payee name stamps (for negotiating checks), other stamp devices, as well as any emergency that should be reported. Each manual must be consulted to determine the level and type of security required. Particular attention must be given to the requirements to limit (one specific individual) and protect against unauthorized use of all stamp devices. Serial numbers (where available) must be associated with the specified user(s).

(5) IRM 11.3.1, Introduction to Disclosure, should be consulted when disclosure issues are in question.

(6) Throughout this manual, references are made to "Returns" and "Documents". A "return" is a form required by law to be filed (e.g., Form 1040, Form 720, Form 990, etc.). A "document" is a form not required by law but is relevant to the particular account (e.g., a subsequent payment, a Computer Paragraph (CP) notice, a "C" letter, etc.).

(1) Campus Security Review (Remittance, Physical Security, Overstamping)

(2) Internal Control Review (Candling, Remittance Security, Overstamping, Courier, Discovered Cash Inside R&C, Discovered Remits Outside R&C, Physical Security)

(3) Unannounced Security Review

(1) A list of some of the terms (and definition) used in this IRM are found below. This list is not all inclusive. For details on other acronyms, use the Search feature on the IRS Home Page.

(1) There are various areas within Receipt and Control that perform multiple duties. It is suggested that you become familiar with the duties and related IRMs that contain procedures related to your job. This does not mean that you are held responsible for knowing specific content in each IRM, but only that you are aware of their intent and know how to find information to perform your duties, when necessary.

(2) Batching and Numbering procedures are found in IRM 3.10.73. It may be helpful for you to also have a copy, or have access to a reference copy of this IRM. This provides information on Numbering documents with a specific DLN and the reason forms are sorted. Generally, when you have several sorts of the same form, the blocking series will be different, or a site wants to track them by adding a 5th digit to the Program Code. However, 5th digits are not listed in the IRM 3.10.73.

(3) Instructions for routing Undeliverable Mail, as well as Form 3210 guidelines are found in IRM 3.13.62, Media, Transport and Control.

(4) Refer to IRM 3.10.72.1.2 for a listing of other IRMs that may be helpful.

(5) Part 3 (the first number in the IRM string of numbers) means Submission Processing. If you want to locate another IRM for a function within Submission Processing, you can go to Internet Explorer, "Forms, Pubs and Docs" link (on the left side of the page), "IRM in PDF Format" link, then "Part 3". This lists the IRM number and title for all Part 3 IRMs for your reference guide to find information about Entity, Deposit, Timeliness (Program Completion Dates), etc.

(6) Refer to IRM 3.0.230, Lockbox Processing Procedures. It contains the procedures for acknowledging the transmittal.

(7) Refer to the chart in IRM 25.6.1.6.5, Chart of Expedited Statute Processing as a reference guide for questions about the Statute ending dates for various returns.

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

(1) All mail received in the Mail Room, Sorting, SCAMPS area requires the indication of the date received or accepted by the carrier.

(2) Retain integrity of incoming mail by date. Process all mail on date received. Do not intermingle separate days' receipts. Use the first-in, first-out (FIFO) method for controlling the mail in consecutive days.

(3) Mail forwarded to the sorting area must have an attached control slip indicating the received date on each postal container. The control slip may be a piece of paper, a Center form, or a Form 3210, Document Transmittal. The control slip must be retained with the batch of mail when forwarding to the Extracting Area.

(4) Timely Filed Form 1040, Form 1040A, Form 1040EZ, Form 940, Form 941, and Form 943 (and possibly extensions) accepted at IRS Taxpayer Assistance Centers (TAC) or Field Offices will not be date stamped. For approximately 3 workdays after the grace period, look for the TAC Office Return Address on UPS Overnight packages or the Return Address on the enclosed Form 3210. If any of the form types mentioned above are enclosed with no IRS received date or the Form 3210 Release Date is the Due Date (or prior), mark the package as timely filed, by-pass Extraction, and route the non-remit forms directly to Second Sort to ensure they are not incorrectly date stamped. Ensure the remits are posted with the Return Due Date (RDD). See IRM 3.8.44, Exhibit 3.8.44-2 for RDD's.

(5) A date mark is applied to each envelope by the sorter (SCAMPS machine) during mail sorting. This date can be used to determine the IRS received date in cases where the stamped official IRS received date stamp is missing on a document.

(1) This subsection includes Culling, Sorting, Reporting, and Delivery of processed mail.

1. Inspect the mail and remove Misdirected (non-IRS) mail, Certified or Registered mail, and non-machinable mail that cannot be processed through the SCAMPS machine using the guidelines in this section.

2. Process white mail, misdirected mail, and undelivered mail as detailed in this section.

3. Use the SCAMPS machine to capture mail counts, and count the fats/flats/boxes by manual, estimates, or weighed estimates to prepare daily reports of total receipts.

(2) Prepare incoming mail for automated sorting as follows:

1. Randomly sample each pouch or tray of mail received to ensure that the contents belong to the IRS and were not misdirected/missent by the USPS. Misdirected/Missent Mail is any mail item that was addressed to private citizens or business and not intended for the IRS. Return any missent/misdirected pouch, tray, or mail piece to the USPS. Follow the procedures outlined in IRM 3.10.72.5.9 if the mail was accidentally opened/sliced, date stamp Notice 1256 on the back and insert inside the envelope. Tape it back together neatly and give it back to the carrier. If the carrier is other than the USPS, line through Post Office on the Notice 1256 and edit the name of the carrier. Give the misdirected/missent mail back to the carrier. Do NOT put in an IRS envelope to forward, unless the envelope was destroyed or severely damaged. In that case, you will have to address an IRS envelope. Ask the USPS employee to provide you with some of the clear envelopes for re-packaging the mail piece, if the mailing address can be clearly read on the item we sliced.

   Note: If you notice any envelopes addressed to a State Taxing agency, but has the Campus City, State, include this package with the other returns for that state that have been detached and need to be forwarded to the appropriate state. In this case, attach the envelope to the State return.

2. Identify incoming mail from external agencies (such as SSA, Department of Education) that is addressed to a taxpayer with the IRS Campus unique campus ZIP code see IRM 3.10.72.2.3. This mail can be destroyed after management review. It should not be returned to the originating agency.

3. Identify and pull Undelivered Mail that may have been delivered with white mail for separate processing.

4. Remove fats (envelopes that are thicker than ³⁄₈″) and flats (envelopes that are larger than 6 ¹⁄₈″ X 11³⁄₈″). Slice open these envelopes and forward them to Extraction.

5. Separate any certified or registered mail mixed in with the regular mail and deliver to the on-site USPS employee. If no USPS employee on site, ensure the mail piece (with green card attached) is placed in the proper area for the USPS pick-up. Continue these culling (i.e., selecting, rejecting, etc.) operations while loading the conveyor belt on the Sorter.

6. Place the mail on edge, faced and oriented correctly, with the bar codes facing the sequence sorter.

7. Initialize the sorter for incoming mail operations as specified in the Operator’s Handbook.

8. Select the most efficient standard sort scheme for a given batch of mail to yield the highest volume of sorted mail on the initial pass, and identify the greatest volume of remittance bearing mail.

   Note: Designate unselected with remittance and unselected without remittance pockets in each standard sort scheme. The remittance detector is only active on the first pass of any mail run. Any mail not selected for final sort on the first pass must remain unopened and be sorted to the with or without remittance pockets as appropriate. Mail must remain unopened in subsequent passes until the Code Format Number (CFN) is selected for final sort.

   Note: Sort all unreadable envelopes and envelopes that are mechanically mishandled to the purge pocket.

9. Sort all mail pieces that enter the sorter as doubles or misreads to the reject pocket. Statistical sample mail pieces will also be directed to the reject pocket. Re-sort rejected mail pieces after separating pieces marked for a statistical sample.

10. Maintain identification of sorted mail by form type and remittance status. Place sorted mail in trays and mark each tray with: form type, remittance status, and count. The sorter places a mark on every 25th or 50th piece of mail in each pocket. Use this mark to manually count the mail as it is trays, or use the pocket counter for that pocket.

11. Perform all second pass sorts (fine sort) as necessary and process Undelivered Mail, Misdirected Mail, and White Mail to achieve a finer sort.

12. Forward all mail to Extraction except when otherwise specified in this manual, or by local management.

13. Upload all incoming run statistics to the host computer upon completion of an incoming run. Include undelivered mail 64 bit bar code information along with the daily run statistics.

(1) Each Submission Processing Campus (SPC) and the Philadelphia Campus is assigned a unique 5-digit Zone Improvement Plan (ZIP) code that allows the United States Postal Service (USPS) to expedite mail delivery to the IRS. The unique U.S. Postal Sectional Center Facility (SCF) ZIP Codes (also known as unique ZIP Code) for the IRS centers are as follows:

(2) Philadelphia (only Campus Support site with a SCAMPS machine) Unique ZIP — 19255. In addition, the SCAMPS machine has been programmed to identify the CFN whether used with ZIP Code 19255 or 19104.

(3) IRS return envelopes carry ZIP+4 codes that are provided to taxpayers in correspondence and "Where to File" instructions for tax forms. This code is the combination of the above ZIP Codes plus the 4-digit Code Format Number (CFN) codes assigned. See Exhibit 3.10.72-5 for a list of valid Code Format Numbers (CFNs) that can be read by the SCAMPS machine and sorted in the appropriate pocket.

(4) The street address for the Submission Processing Campuses, required by Private Delivery Services, are as follows:

(5) The Campus Support Sites are also called Accounts Management Centers (AMC). Currently, the sites are Andover, Atlanta, Brookhaven, Cincinnati, Memphis, and Philadelphia. If necessary to transship items to these sites, use the following address.

(1) The main function of the Mail Room is to open, sort, count and route all incoming mail and packages to their appropriate destinations. Mail cages are delivered to mail function personnel for opening using SCAMPS, if available, or Slicers as an alternative. Daily counts of the different types of mail are maintained and logged onto the Daily Activity Log/Report. The majority of all incoming mail will be placed in trays and sent into the Mail Extraction unit to be processed.

(2) Receipt and Control should either have a "Funny Box", or access to one, where returns can be placed for review by Return Integrity & Verification Operation (RIVO) or Frivolous Filer Program (FRP) on a regular basis. If your site does not have "Funny Boxes" set up in Receipt and Control, they should still identify any Frivolous Filer Program (FRP) returns, and refer them to the local FRP Coordinator. These items can be tax returns, Correspondence, or Undeliverable mail pieces. If there is any type of "protest" statement handwritten or attached that appears to be an imminent threat, give to your manager to report to TIGTA. Refer to IRM 3.10.72.17 for additional information.

(3) The following subsections describe the various types of mail received with a brief description.

(1) The "Admin" Mail Rooms are "mini" Post Offices for the entire campus for some Incoming and Outgoing Mail. Admin mail can be segregated from the mail that needs to go to Extraction by looking for various Mail Stops, Functions, and Names on the envelope/shipping label. SCAMPS can route it directly to the Admin Mail Room for the functional area to pick-up. Then, the person from the function/area can extract their mail in the ventilated area before transporting to their own area. Never allow anyone to take mail out of the ventilated area that has not been extracted from the envelope to avoid risk of contamination. Do not allow anyone to take remits out of the secure area, even if they are taking them to a Deposit area.

(2) Some common examples of Admin Incoming Mail include, but are not limited to the following:

1. IRS to IRS Mail – Addressed to a specific person or functional area, route to the Admin Mail Room if the function is on the "Exception" list, or if the package is not tax related information to be processed. Admin Mail Room personnel should phone the individual to arrange pick up.

   Note: If the Return Address on the envelope is from another IRS office and is not addressed to one of the "Exception" Mail Stops, it will be extracted to ensure it does not include Tax Returns or remits. If contents are not tax related or should not be sorted for processing, route to Admin Mail Room for disposition. For example, if an Exam function routes cases to CCP (Centralized Case Processing) in a campus, do not extract all case files from the package. Date stamp the enclosed Form 3210 and follow your local procedure by routing directly to Exam, or call the Exam contact for pick-up.

2. Office Supplies, Computer Software/Hardware - These boxes will be sliced in the SCAMPS area and delivered to the Admin Mail room for the recipient to extract and verify the contents in the ventilated area. Some examples are computer equipment for IT, supplies delivered by Office Max (or another vendor), etc.

3. "Exception List" - All sites have agreements with some functions that choose to extract and date stamp their own mail in the Admin Mailroom, or designated area within the ventilated area. Follow your local procedures for any approved function on the "Exception List" and route their mail to the Admin Mail Room.

(3) If the package addressed to a specific function or person contains a Form 3210, the individual or designee for the function should sign their own Form 3210 and keep the copies.

(4) There is also an Outgoing Mail function necessary to service employees in the Campus. They accept:

1. Mail to be metered on the Paragon machine

2. Outgoing Certified Mail (prepared by the function/area)

3. Small packages, flat envelopes, and boxes that require UPS Ground, Next Day Air, or 2nd Day Air delivery service.

4. Acknowledgement letters to be mailed back to the filer in their own self-addressed, stamped envelope. IRS does not have to pay postage to acknowledge receipt of mail when requested and no stamped, self-addressed envelope is provided by the filer. Taxpayers can use Return Receipt mail service to ensure their package is delivered to a site.

5. Original Identification (ID) not needed for processing (i.e., Driver's license, picture ID, etc.)

   Note: The Admin Mailroom is not the Machine Services area that is responsible for bulk mailing of letters/notices. These instructions are found in IRM 3.13.62.

(5) All mail accepted as Outgoing should contain the complete Name, Street Address, City, State Code, and ZIP in the format acceptable for the USPS or UPS (Street Address). If it is going to another IRS office, be sure it includes a Stop #. If mail is submitted with a P.O. Box and the request is for Overnight or 2 Day Air, request a street address. United Parcel Service (UPS) is the contract carrier for IRS Private Delivery Service (PDS) packages. PDSs will not accept mail addressed to a P.O. box. Use all available resources such as Outlook, Discovery Directory, SERP (Who/Where tab), IRM 3.10.72.2.3, and the Routing Guide Exhibits in the back of the IRM to obtain a street address and mail stop number for all outgoing mail to other IRS sites.

(1) The Taxpayer Bill of Rights (TBOR) adopted by IRS in June 2014 outlines the ten fundamental rights of taxpayers.

(2) Publication 1, Your Rights as a Taxpayer was updated to include the modified language from the Taxpayer Bill of Rights.

(3) Taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS.

(4) They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable.

(5) They have the right to speak to a supervisor whenever quality service is not received.

(1) The following items are generally prohibited from the secure Limited Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice:

• Lunch Bags/Boxes

• Non-Transparent Beverage Containers, unless inspected upon exit

• Purses

• Backpacks

• Briefcases

• Sports Bags

• Hats

• Shopping Bags

• Shoulder Totes

• Fanny Packs

• CD or Tape Cases

• Books

• Newspapers, Magazines

• and Similar Type Items

Note: Employees can keep personal items at their desks, eat at their desks (if a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bag(s).

(2) The use of the camera function on a camera capable cell phone / íPad is prohibited without FMSS approval. In any case, all Service employees must take personal responsibility to ensure that no photographs of NSI (National Security Information IRM 10.9.1), SBU (Sensitive But Unclassified), taxpayer data, PII (Personally Identifiable Information), or other sensitive information are taken. In addition, personally owned equipment must not be connected to IRS systems and networks directly or via VPN (Virtual Private Networks), as outlined in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) First line Managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

(4) The review will be completed at start of shift and/or upon entrance to the secure area by the Manager. Management will maintain documentation that includes the:

• Date

• Unit Number

• Employee's Name, Identifying Number, or SEID

• Description of restricted item(s) found – (If no restricted item(s) found, indicate "None" on the check sheet.)

• Reviewer's Initials

(5) There is no official approved form for this review and form should be prepared locally. All forms from each Unit should be maintained in a binder located in a central area and available for review by the designated person performing the monthly review, or any Management Official. Retention period for the forms is one year, including the current month.

(6) Visitors are only permitted to carry articles into the limited area which are absolutely necessary to conduct their business while working in the area (e.g., portfolio, notepads, repair kit or manual, binder, paper documentation). Managers are to discuss the policy of prohibited articles with the visitor and determine whether the item is necessary for conducting business within the limited area.

1. Inspection of the items are not necessary upon entering the area, however these items must be inspected prior to exiting the limited area.

2. If the door monitor observes a visitor upon exiting with an item that is prohibited, they must notify management. Management, or a designee, must physically inspect the visitors’ portfolio, notepad, repair kit or manual prior to the visitor existing the limited area.

(7) During unprecedented times face masks are permitted when there are health risks involved.

(8) A transparent laptop bag or backpack is permitted inside the limited area only when transporting an official government assigned laptop by authorized management personnel.

• Before entering the limited area remove the transparent laptop bag from the non-transparent laptop bag and transport it into the limited area. Leave the non-transparent laptop bag in the locker.

• Enter the limited area with the laptop inside the transparent bag. The transparent laptop bag and laptop is subject to inspection upon arriving and leaving the limited area.

• When leaving the limited area, exit with the laptop in the transparent laptop bag, retrieve the non-transparent laptop bag from the locker and place the transparent laptop bag inside of the non-transparent laptop bag before exiting the facility.

(1) Some Submission Processing campuses have developed local use desk procedures to be used in conjunction with the IRM. All employees should receive an IRM during Training and have access to an updated one throughout the year. If a computer is available, they should know how to find the latest IRM on SERP.

(2) Such procedures are only to be used to:

1. Supplement existing IRM procedures, and/or

2. Aid Local Routing procedures (e.g., Maildex)

(3) All existing local procedures must be reviewed by the Operations Manager or designated employee upon receipt of Servicewide Electronic Research Program (SERP) Alerts or new IRM revision to ensure local procedures conform to the intent of the Headquarters’ procedures outlined in the IRM. Unit Managers must have a signed approval on file from the responsible Operations Manager for all Submission Processing local desk procedures.

(1) Classified National Security Information (CNSI, e.g., "Classified") is defined as information that, if disclosed to unauthorized individuals, could damage the National Security. CNSI has three classification levels: Confidential (not to be confused with "Business Confidential"), Secret, and Top Secret. Only Confidential or Secret information can be emailed per 32 CFR 2001, Classified National Security Information.

(2) CNSI is mailed either by the United Stats Postal Service via Express or Registered Mail or by cleared commercial carriers such as FedEx or UPS.

(3) CNSI mail can be recognized by the following:

• CNSI is double wrapped with the outer envelope not being marked, but the inner envelope baring the classification level documents inside: Confidential or Secret.

• The classification level is often noted in red ink but could also be in black ink.

• Both envelopes, but absolutely the inner one, will be sealed with reinforced or tamper evident tape.

• The documents have a standard form cover sheet, either a 704 which will feature a thick red border or a 705 which will feature a thick blue border.

(4) If mail is opened that could potentially be classified, the steps to take are:

• The classified information must not be reviewed further by anyone.

• The individual discovering the Classified National Security mail must immediately turn the information over to a designated, trained mail room employee, who must immediately (same day) resecure the mail in its original packages using tamper evident (preferred) tape.

• The package must stay in the possession of the designated, trained IRS mail room employee, who will contact the recipient to determine whether the package can be retrieved the same day. The IRS mail room employee must verify the individual collecting the package is the recipient.

• If the package cannot be retrieved by the recipient the same day, the package must be sent back the same day to the shipper via USPS Registered or Express Mail (recipient signature must be required, but do not use "signature of indemnity" block), UPS or FedEx via urgent overnight.

• Return recipient and address can be found on the inner envelope or the document receipt found on top of the Standard Form cover sheet.

• The CNSI program managers, must be notified via email at *FMSS Classified Information Security Team.

(1) The official Routing Guides for this IRM are found in:

• Exhibit 3.10.72-1, Routing Guide/Local Maildex

• Exhibit 3.10.72-2, Correspondex "C" Letters - Routing Guide

• Exhibit 3.10.72-3, Computer Paragraph (CP) Notices - Routing Guide, and

• Exhibit 3.10.72-4, Miscellaneous Documents/Forms/Correspondence - Routing Guide

(2) Use the Routing Guides as an aid to help you properly route Documents and Forms, in addition to your local Job Aids and Maildex. If the Address is complete on the Exhibits, that means it is always transshipped to the site when received in a site other than the one listed. If the space is blank in this column, you may enter your local Mail Stop. In addition, all Campuses should develop their own local Maildex with local Stop Numbers and IDRS ranges for various functions to expedite routing to the proper area.

(3) Each site should ensure that their Service Center Maildex is correct and updated on SERP immediately when a Stop Number changes, a function is added or deleted, etc. A designated individual should be notified by Management of any changes or corrections. When the "master copy" of the local Maildex is updated, new paper copies (including the revision date) should be distributed to all personnel in Extraction and Second Sort, including all areas without SERP access.

(4) If your Admin Mailroom or shipping area has a computer, they should access SERP to secure the correct Mail Stop number, if missing. Each package should be properly addressed, including Mail Stop number to aid the Receiving site in properly routing it. To find each site's Maildex:

1. Go to Internet Explorer,

2. Click on SERP (upper right corner under "Employee Tools/Services"),

3. Click on "Local Sites/Other" tab (follow tabs across top of page),

4. Click on "Mail Routing Guides",

5. Click on the Site's Maildex where you are routing the package.

(5) A manager, or someone with access to IDRS, should provide you with a list of IDRS numbers and stop numbers associated with that IDRS number to help you properly route incoming, as well as Undeliverable mail. This is especially helpful when routing "C" letters. Any IDRS user should make sure that their Mail Stop # is correct on CC MESSG. If an individual transfer to another area, it is the responsibility of the individual and/or Manager to contact User Support (IDRS Security Accounts Administration staff) to make the correction. If you have access to a computer and want to look up an IDRS number shown on a notice/letter to aid in routing or performing your job, you can access IUUD (IDRS Unit & USR Database) using the following link:

(6) Each site should have a designated individual who updates the local Routing Guide, Maildex, and SERP (Local /Sites/Other-Mail Routing Guide) and has a standard procedure for passing this information to all functions throughout the campus.

(7) Austin and Fresno Only - If the taxpayer responds to the ASFR inquiry by mailing a "loose" prior year tax return (in some cases, it may appear to be "Statute Imminent") and does not include the pink Form 3531 or Letter 2566 or Letter 2566R or Letter 3219-N, route the return to ASFR. Do not send to Statute or Batching if the envelope is addressed to the specific P.O. Box or ASFR Mail Stop number shown below:

(1) International returns are processed in two sites. Austin processes IMF forms and Ogden processes most BMF, unless form filing (e.g., Fiduciary, or Estate and Gift) is unique to CSPC.

(2) An International or U.S. Possession return is a return with a Foreign or U.S. Possession address. The names and State Codes of the U.S. Possessions are as follows:

(3) Some characteristics of a foreign return are as follows:

• A return with income from a foreign source (e.g., Form 2555, Form 8840, Form 8843 attached.

Note: Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations or Form 8938, Statement of Foreign Financial Assets attached to a tax return does not make it International; process as domestic.

• A return having Form W-2VI attached (Virgin Island Possession Sourced Income Only) should be transshipped to:
  Virgin Islands Bureau of Internal Revenue Service
  6115 Estate Smith Bay, Suite 225
  St Thomas VI 00802

• A return with a Domestic address and Foreign partners (Form 8804) for foreign transferrer (Form 8288)

• A Trust created in a foreign country and owned by a U.S. person

Note: An APO/FPO/DPO address is not a foreign address. Do not transship to an "International" site, unless there are other forms/schedules attached that make it "foreign".

• 2018 Return with a Schedule 6 attached.

  Note: This is also submitted to identify third-party designee. If a foreign address is not present, and the address line on Page 1 of the Form 1040 is domestic, process as domestic.

(1) Remittance received with international and possession returns will be deposited where received. In most cases, International and U.S. Possession returns will be sorted and processed separately from all other returns and documents. If Foreign remit is received with any return, form, or correspondence, always date stamp the source document. If transshipped from a Lockbox and source document is not date stamped, stamp it with your campus date stamp using the Lockbox received date; edit "LB" beside the campus name.

(2) Use the following table to determine the correct site for processing the following International or U.S. Possession Forms and Extensions:

(1) Taxpayers and tax preparer's sometimes request the IRS to acknowledge receipt of data. Extractors should sort the Acknowledgement request (i.e., letter/copy of return, etc.) and stamped, self-addressed envelope in your "CORR" (correspondence) sort for Second Sort/Correspondence to stuff the envelope and put in the mail.

1. Acknowledge the presence or IRS receipt (not validity) of any group of returns or documents on a listing shown on an attached letter. Also, acknowledge a "copy" of a return when attached, if the taxpayer specifically requests acknowledgement of receipt and provides a stamped, self-addressed envelope.

2. Stamp the acknowledgement letter "Received by Campus, (date), (city, state)". If acknowledgement is discovered after Extraction and there is no date stamp or envelope with postmark date, simply leave the date blank. Do not stamp duplicate copies of acknowledgement letters, only the first one.

3. If a stamped, self-addressed envelope is not enclosed, ignore the request. Move the request to the back of the return or correspondence.

4. Continue processing the original Form(s) or correspondence.

5. Attach the acknowledgement "Copy" or letter to the stamped, self-addressed envelope and put it with your Correspondence sort. Second Sort (or another function) will place the acknowledgement copy inside the envelope, seal it, and put it in the USPS basket.

(1) Types of possible remittances the IRS campus may receive for processing can include any of the following.

1. Personal Check

2. Money Order

3. Cashier’s Check

4. Cash or Gold Coins (U.S. Currency Only)

   Note: Call out "Cash" (or follow local procedure).

5. Business Check

6. Certified Check

7. Voucher Check

8. Treasury Check

9. Draft/Postcard Type Check

10. Travelers Cheques

(2) Immediately stamp all checks (non-government) with your "Treasury" stamp that are intended for payment of taxes, unless the Payee is shown as one of the following:

• United States Treasury

• U.S. Treasury

• United States Treas.

  Note: The abbreviation "Treas." is acceptable when used in conjunction with "United States" or "U.S.",

• Internal Revenue Service (not the abbreviation or acronym "IRS")

• Department of the Treasury

• Dept. of Treasury

  Note: The abbreviation "Dept." is acceptable when used in conjunction with "Treasury."

(3) Immediately stamp all returned government Refund checks. These will be made payable to an Individual or a Business. Use the stamp with the literal, "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable". Do not over stamp the government check if:

• the government check is made payable to the "United States Treasury", or

• the word "VOID" is written on either the front or back of the check.

1. Set up a basket in Extraction area for the Extractor to place checks (including attached correspondence) that are to be routed to Kansas City RIVO. This basket is in addition to the IMF "Funny Box" returns routed to the local RIVO from Extraction. Do not mix the returns and checks in the same basket.

Note: All Treasury checks should be stamped with the "Non-Negotiable" stamp before they are placed in the basket (unless "VOID)". Do not overstamp the RAL/RAC checks you mail to Kansas City.

2. A designated person (Manager, Lead, designee) will create the Excel spreadsheet with the following elements.

1. E-mail the spreadsheet to the following addresses daily and mail receipts to the following, if any receipts are in the basket.

≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. Prepare a Form 3210. You may attach a copy of the spreadsheet to the Form 3210, in lieu of writing all of the elements on the Form 3210. Number the Spreadsheet with some type of unique system and indicate this on the Form 3210, so that you are able to reference the spreadsheet you attached. For instance, on January 15, 2018, put this date on the spreadsheet and number it #1. In the body of the Form 3210, write, "Spreadsheet #1 for January 15, 2018 attached".

3. Enclose the Spreadsheet and the checks (including correspondence, if any) inside a "To be opened by addressee only" and write "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡". Route the envelope to the Shipping area with a Form 9814 and check "UPS Ground". These do not have to be mailed Overnight and Shipping can include the envelope with other receipts that are transshipped to those sites.

4. Maintain a separate file of these Forms 3210 and attach the Acknowledgement copy to your copy. Follow-up after 5 days, if no Acknowledgement copy is received. You may provide a fax number to the RIVO function to fax the Acknowledgement copy back to you, in lieu of mailing.

5. If a mixture of items is mailed to you by Homeland Security, the USPS, or some other arm of law enforcement, sort the items and mail to RIVO site in Kansas City, including any debit cards.

Note: If the USPS Inspector sends a letter stating that a CI agent took care of the Treasury checks and they are returning the mail pieces, route them to Kansas City RIVO at the address shown above. Keep the USPS letter with the submission.

(4) Place your stamp underneath the "Pay to the Order of" designation.

(5) All types of remittance are forwarded to the Pre-Batch Function, along with the tax return or source document. Keep remittance with source document; do not staple together. Leave the stubs attached to the check, unless the remit is an "AP" (meaning it is a stub with a perfect scan line). Keep envelopes attached to "imperfects".

(6) Sort any Return with a Form 14039 or "IDT" or "TC 971/ 522" edited in the top margin of an IMF return separately. The remit can be processed as a TC 610, but batch with other ID theft returns. Do not shelve these Full Paid returns.

(7) Sort as "perfect" if the check contains a:

• Name

• One TIN

• Form Type, and

• One or more Tax Period(s)

(8) Sort as "imperfect" if:

• Name or TIN or Form Type or Tax Period is missing, or

• more than one TIN is shown, or

• it's a 3rd party check.

(9) If "one remittance" is received with more than one return or document, assemble the multiple returns/documents to the back of the first in a staggered format. Route to Deposit as "imperfect". See IRM 3.10.72.6.2 for date stamping of multiple returns and documents received in one envelope.

(10) If "more than one remittance" is received with only one return or document, stagger the checks. Route to Deposit as "imperfect".

(11) All User Fee documents can be processed as "perfect".

(12) A product review of overstamping Government/U.S. Treasury checks is required daily of each employee. This can be achieved by the lead, or designee for each employee's sorting table once daily, prior to forwarding of remittances to other areas/functions.

(13) Any return or document with an item of value other than a check or money order (e.g., gold, silver, jewelry, savings bonds, "loose" postage stamps, Treasury Notes/Bonds, Stocks, Gift Cards, Credit/Debit Cards) must be handled as instructed in "Handling of Currency and Items of Value" found in IRM 3.10.72.5.10, Processing Cash and Handling of Currency and Items of value. Refer to this reference for instructions for mailing retrieved fraudulent Debit Cards (or a mix of checks and Debit cards from one individual) to Kansas City.

(14) Acceptable remittance is defined as any means of documentation of legal tender and payment. The documentation must contain all valid information shown below to process the payment through the bank, or it is "imperfect":

1. Payee

2. Money Amount Written or Numerical

3. Bank Routing Number

4. Checking Account Number

(15) Use the following chart to aid in proper stamping and routing of remittances received.

(16) Timely Filed 1040 Sort is determined by a review of Balance Due line on the return and the remit:

(17) If returns do not meet "Full Paid" criteria (includes all delinquent filed), sort item as "PART PAID".

(18) Double check Balance Due returns or notices for the presence of a remittance, unless stamped with a Field Office/TAC site "Received with Remit" stamp indicating "RS-PCC" deposit, or Campus Support site edited a "green rocker" on the Balance Due line or edited an amount in green beside the Balance Due line or on a notice (less than amount of Balance Due).

(1) After extraction, all envelopes must be reviewed, or "candled" twice to ensure that no contents are left in the envelope. The candling requirement is met by either:

1. Passing the envelope over a light source to determine if contents remain inside, or

2. Slicing the envelope on three sides, unfolding it, and inspecting both sides to ensure documents or remittances have not stuck to the envelope (see exceptions)

(2) Initial Candling

1. After the envelope contents are removed, perform initial candling at the extraction table by: Passing the envelopes across the light on the extraction table OR slicing envelopes on three sides (see exceptions). Placing empty envelopes in a designated collection bag/container

2. Tagging collection bag/container

3. Contact manager or lead if the light on the extracting table appears dim

4. If a site elects to slice all envelopes on 3 sides, the light on the extracting table is not required.

5. Use the following chart to determine the proper Initial Candling procedure for the envelope type:

If the envelope is:	Then:
Translucent; objects inside are visible when passed over a light	Pass over the light on the extracting table, or Slice on 3 sides
Opaque; objects inside are not visible when passed over a light source	Slice on three sides
Required to be attached to the return of document	Slice on 3 sides AND attach to return or document. Note: For oversized envelopes, a portion of the envelope may be attached to the return or folded in half. Ensure postmark is present. See IRM 3.10.72.5.7 (3b)
All others	Slice on three sides

6. Oversized translucent envelopes ("Flats") may require multiple passes over the light on the extracting table.

(3) Exceptions to Slicing on 3 sides. The following envelope types are NOT required to be sliced on three sides, but must be inspected to ensure documents or remittances do not remain inside:

1. Opaque "fuzzy" padded envelopes which are insulated with loose materials should not be intentionally sliced. Use the pull tab or remove staples/tape from the envelope to avoid disturbing the material. A separate collection bag may be used to contain loose material.

2. Opaque "slick" (combination paper plastic) envelopes, made of material designed to be tear-resistant, are not required to be sliced on 3 sides. Open the end, extract contents, and manually search the inside. Be aware that static electricity on slick envelopes may cause items to cling to the envelope. Sites may elect to slice slick envelopes on 3-sides, but it is not a requirement.

(4) Initial Candling Tag

1. Each initial candling collection bag/container must include Form 13870 or a similar locally developed tag. Tag must contain: SEID or other identifying employee number, and IRS received dated.

2. The tag should be easily visible when picked up. The tag may be the first item in the bottom of the bag, on top of the contents inside the bag/container, or secured to the outside of the bag/container.

3. If tag is not visible, the "runner" or "sweeper" should request one from the Extractor prior to transporting to the Final Candling area.

(5) The runner or sweeper will transport the bags/containers of envelopes to the Final Candling area. They will be staged and worked in received date order.

(6) Final Candling

1. Final Candling is the second review of envelopes after the extractors’ initial candling bags/containers are transferred to the final candling area.

2. Use the following chart to determine the proper Final Candling procedure for the envelope type:

If the envelope is:	And:	Then:
Translucent	Is sliced on one side	Pass over a light source a second time
Translucent	Is sliced on three sides	Pass over a light source a second time, or visually inspect to ensure contents are removed.
One of the exceptions in IRM 3.10.72.5.6 (3)	Sliced on one or three sides	Visually inspect to ensure contents are removed.
All others	Sliced on one side or three sides	Visually inspect to ensure contents are removed.

3. Final candling may be performed on a final candling table or on an extracting table.

4. Visual inspection may be done with or without a light source.

5. Envelopes must be passed over the light in a single layer for optimal effectiveness. Do not overlay envelopes during final candling.

6. After Final Candling, place envelopes in secure containers prior to destruction, recycling, etc. Management designates a location for secure containers of empty envelopes, adhering to guidelines in IRM10.5.1.6.10, Disposition and Destruction.

(7) Non-Remit Items Found in Final Candling

1. Non-Remit items are not required to be recorded on the Form 13592, Final Candling Log.

2. Non-Remit items or envelopes not properly sliced found during Final Candling must be attached to the Extractor’s Identifying Tag and given to management for feedback to the Extractor. Manager will determine the disposition of any item found.

3. Certified green post card still attached to the envelope should be returned to the manager (does not include "Click and Ship" envelopes from the USPS).

(8) Remittances Found in Final Candling

1. All remittances found during final candling must be recorded on Form 13592, Final Candling Log. Form 13592 may be completed by the employee who found the item during final candling or the manager may designate another employee to complete all or part of the entries.

2. Ensure remittances are properly overstamped and securely attached to the identifying tag containing the Extractor's SEID and IRS Received Date.

3. Complete final candling the entire bag before recording any remittances from that bag. Associate remittances to the identifying tag from the bag and set aside until that bag has been completely candled. Place remittances in a locked, secure container until they can be recorded on Form 13592.

   Note: Refer to IRM 10.2.15 for further information.

(9) Preparing Form 13592. Complete the following entries on Form 13592 in non-erasable ink:

• Today's Date - Current date. An entry is required for each day, whether or not items have been found.

• Time Discovered - Time of discovery. An entry is required for each day, whether or not items have been found.

• Item Discovered Name/TIN - Description of item found. Required for remittances only. Name and TIN on remittance if available. Annotate: No Items Found if no items were discovered for any given day.

• ID Number of Identifier - SEID or other employee number to identify the person who found the item.

• Employee Number - SEID or other employee number on tag.

• Tag Received Date - Date item was received in campus. Use SCAMPS date, Date Stamp, or Julian Date from tag.

• Amount Identified - Dollar amount of remittance.

• R&C Manager Initials and Date - Initials of manager or designee who reconciled items found and the date reconciled.

• Deposit Initials and Date - Initials of Deposit employee responsible for receiving all remittance found during final candling and the date received in the deposit function.

1. If a log entry is made, then changed or deleted, write an explanation for the correction and draw a corresponding arrow to the deleted line entry. Both the preparer and the manager (or a designee) must initial and date the change.

2. If more space is needed, sites may create a facsimile of Form 13592. The facsimile must capture the same information as Form 13592.

3. For days when there are no final candling finds, indicate “No Finds” and the date on Form 13592. Multiple days with no finds may be recorded on the same sheet for the month.

4. Continue filling up the entire page if it is the same workday. If the sheet is full, or another sheet started, or more than one sheet was needed for the same day, mark the sheets "Page # of #" at the end of the day, or before starting a new sheet the following workday.

5. The designated employee will open the locked container, remove the contents, and match the SEID from the tag and amount on the check, to the entry on Form 13592, if present, and complete remaining line items.

6. The manager (or designee) will sign in the "R&C Initials and Date" column on Form 13592 to reconcile entries against the contents.

7. After reconciling, the manager or designee will photocopy Form 13592 and take the original and photocopy of the log, along with the remit(s), to the Deposit Function.

8. Transfer of remittance(s) to Deposit must be performed as many times in a day as necessary to ensure timely deposit rules are met. At a minimum, it must be done once daily, at a designated time set by Deposit that will allow them enough time to post the remits found that day. Make every attempt to deliver remittances multiple times on Friday, or ensure remittances found on Friday are taken to Deposit in time for processing. Avoid weekend carryover, especially a holiday weekend.

9. Remittances found in Final Candling after the last daily transfer must be stored in a secure box or designated area temporarily, or overnight. The previous day's remittances must be taken to Deposit the following day in the first transfer.

10. Remittances of $50,000 or more must be deposited on the same day discovered, if possible. Immediately notify the manager or lead that a large remit was found.

(10) A designated Deposit employee will initial and date the original Form 13592 indicating receipt of the remittances in the "Deposit Initials & Date" column and keep the photocopy. The original signed (initialed) Form 13592 must be retained in the Final Candling area.

1. Once Deposit has signed for the Remits, the candling tag should be given to the appropriate manager to provide feedback to the Extractor who left the remit inside the envelope.

(11) Form 13592 logs must be retained in one file or binder, separated by month, in consecutive date order. Retention period is 1 year, including the current month for the log sheets. The file must be available for the Campus Security Scorecard Review.

(12) Candling Controls

1. The controls covered in IRM 3.10.72.5.6(12) through IRM 3.10.72.5.6 (14) are the responsibility of Receipt and Control management or a designated management official.

2. Initial Candling and Final Candling must be performed inside the Restricted Area (Receipt and Control). Final Candling is generally performed at large Final Candling tables, but can be done at an Extraction table.

3. During Initial Candling, another employee must be nearby or in the same unit/group.

4. Boxes, carts, crates, etc. should not block the view of any employee performing Final Candling. Any employee performing Final Candling should be in clear view of another employee in the Restricted Area. These Final Candling rules apply whether performed at the large Final Candling Tables, or at Extraction Tables. Management should consider the layout of the restricted area when seating employees to ensure maximum visibility during Final Candling.

5. Managers must ensure blank Form 13592, or a facsimile, are available in the Final Candling area for recording remittances found during Final Candling. The log sheets should be kept alongside the locked container.

6. Final Candling should be performed no later than 5 work days after the IRS Received Date (10 work days during Peak Processing) to minimize impact to taxpayers.

7. Do not use empty envelopes for any purpose, such as storing items, displaying on the wall as a "Job Aid", etc. Refer to IRM 10.5.1.4.1, IRS-Wide Privacy Roles and Responsibilities, Employees/Personnel.

(13) Candling Equipment Internal Controls

1. Maximum envelope recognition is determined by the measurement of foot candles (FC) through use of a light meter. Minimum reading on light meter should be 174 FC. Extracting tables not meeting the minimum requirement should not be used.

2. Testing of all lights on Extracting Tables and Final Candling Tables in use must be completed twice yearly for IMF sites and four times a year for BMF sites to verify that candling equipment meets the minimum requirements.

Note: This is a minimum standard. Sites may increase testing at their discretion based on findings.

Note: Testing performed for the Campus Security Scorecard does not meet these requirements.

3. Perform testing before peak mail receipt periods to allow time for bulb replacement.

4. If bulb is below 174 FC, tag the equipment to ensure it’s not used.

5. The light on the extracting table may be turned off if slicing all mail on three sides.

(14) Completing Form 14001; Candling Equipment Review Log

1. Management or a designated Management Official must complete Form 14001 to document the candling equipment testing and actions taken.

2. Notate the timeframe at the top margin of Form 14001 (e.g., 1st Bi-Annual Review, 2nd Quarterly Review).

3. List ALL Initial and Final Candling tables on the log.

4. Notate in the "Actions Taken" column beside any table(s) that does not meet minimum requirements to describe what is being done to correct the deficiency or simply indicate "Broken - Not in Use".

5. Annotate "Not in Use" for Extracting tables used only for slicing mail on three sides (with the light off) at the time of the review.

6. Reviewer must sign the bottom of Form 14001.

(1) Attach envelopes to the back - left corner of returns or documents with the address and postmark/PDS label facing outward. See Figure 3.10.72-1 for an example of an envelope attached in a vertical position. See Figure 3.10.72-2 for an example of an envelope attached horizontally. For "short remits", the direction the envelope faces is acceptable both ways (i.e., envelope can face outward or face the back, or not, as depicted in Figure 3.10.72-2).

(2) If you attach the envelope to a tax return or correspondence, you must slice on 3 sides, no matter the size or color of the envelope.

(3) For the larger USPS, FedEx, UPS, etc. envelopes/fats/flats/packages, you can either:

1. tear the shipping label off the envelope/box and attach to the back of the return in the upper left with the postmark/shipping label facing outward, or

2. tear off the back side of the envelope, fold in half if it exceeds the size of the form, and attach to the back of the return.

(4) When multiple returns or documents are received in one envelope and each requires a "postmark date" to indicate whether timely mailed, attach envelope to the oldest tax period return and stamp the received date. On the remaining returns, use a Dual Date stamp or stamp the postmark date on the top left side margin using the earliest postmark date shown on the envelope and the received date in the normal area. For envelopes that do not specify the postmark date or "drop-off" date, refer to IRM 3.10.72.6.2.4 to determine the postmark date to stamp.

(5) Always attach envelopes and stamp received date on the following IMF documents. See additional comments to aid in routing or sorting IMF documents for processing:

(6) Always attach envelopes and stamp received date on the following BMF documents. See additional Comments to aid in routing or sorting BMF documents for processing.

(7) Always date stamp and attach the envelope to all "claims" - Form 843, Form 1045, Form 1139, and Form 8849. If attached to an Amended return or copy of an original return, stamp both returns and keep together. Move the "claim" form to the top, attach amended or original copy to the back.

(8) When any "Claim for Refund", or "Request for Abatement" is received, always do the following:

1. Stamp the received date on all forms and staple envelope to the back of the Form.

2. If the "Claim" form (i.e., Form 843, Form 1045, Form 1139, or Form 8849) has forms or schedules attached, put the "claim" form on top.

3. Route/Expedite the "claims" to ICT.

   Exception: Route any Form 843 for "Branded Prescription Drugs" ("BPD") or "Health Insurance Provider Fee (IPF)" to OSPC, M/S 4921. Do not mix other Form 843 claims for other issues with the ones identified as "BPD" or "IPF". If a Form 843 for "BPD" or "IPF" is received in a site other than Ogden, it must be transshipped to Ogden, M/S 4921. Refer to the table below for specific instructions for IMF and BMF Amended Returns, Claims, and Injured Spouse claims.

   Exception: Route any Form 843 for "Tribal General Welfare Exclusion Act of 2014", or "H.R. 3043", "Notice 2012-75", "Revenue Procedure 2015-35", or "General Welfare" written across the top margin to OSPC, M/S 7700, GECS. Do not route to ICT.

1. Follow the specific instructions under the particular BMF forms in the table below to determine proper routing.

Note: If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information.Any forms showing "Carryback" or "Net Operating Loss" ("NOL") as the issue must be separated and "expedited" to the appropriate function shown below.

If Claim Form or, Amended Return is Received:	Then Route to:
Form CT-1X, or Form CT-1 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	CSC, Stop 537G Team 402 Attn: Large Corp/Technical Unit
Form 706, or Form 709 marked with one of the following specific literals: "Copy" "Amended" "Revised", or "Supplemental"	CSC, Stop 824-G Attn: E&G Unit
Form 720-X, or Form 720 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	CSC, Stop 5701-G Attn: Excise Tax Unit
Form 843 Note: This can be filed for an Individual or Business.	ICT Note: If the issue is to claim a refund of "Branded Prescription Drug fee (BPD)" or "Health Insurance Provider Fee (IPF)", route to OSPC, Stop 4921. If received in a site other than Ogden, it must be transshipped to OSPC, M/S 4921.
Form 941X, or Form 941 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT
Form 943X, or Form 943 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT
Form 944X, or Form 944 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT
Form 945X, or Form 945 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT Exception: If "Tribal General Welfare Exclusion Act of 2014", "H.R. 3043", "Notice 2012-75", "Rev Proc 2015-35", or "General Welfare", route to OSPC, Stop 7700, Attn: GECS.
Form 1042 with the "Amended" box checked (directly underneath the Tax Year) or marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT
Form 1045 Note: Identify as "Expedite" for CIS/ICT and sort separately when routing to them.	ICT
Form 1065-X (With attached Form 1065, Form 1065-B, or Form 1066 (or schedules marked "Copy Only-Do Not Process"), keep package together.)	ICT
Form 1120-X, or Form 1120 marked with one of the following specific literals: "Amended" "Revised", or "Corrected"	ICT
Form 1139 Note: Identify as "Expedite" for CIS/ICT and sort separately when routing to them.	ICT
Form 5884-C, or Form 5884-D (and all attachments, including , original returns, amended returns and/or correspondence)	ICT
Form 8849	CSC, Stop 5701-G Attn: Excise Tax Unit
Any other BMF form with indication of Amended or Abatement or Claim for Refund	ICT
CP 259 with any BMF Amended return	ICT

2. Follow the specific instructions under the particular IMF forms in the table below to determine proper routing:

Note: If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information.

If Claim Form, Amended Return, or Injured Spouse Form is Received:	Then Route to:
Form 1040-X	Route to Batching for ICT scanning to SP 1040-X Note: Follow the chart for special circumstances or notations on the Form.
Form 1040-X "Disaster" return	Expedite/Route to Batching for ICT scanning to SP 1040-X.
Form 1040-X "Streamline" or "Non-Resident/Non-Filer" program or initiative as the Description or Reason for Filing	Austin - Identify as "Streamline" on Form 3210. Austin Only - Follow "Streamline" procedures in IRM 3.10.72.16.9.
Form 1040-X with indication of "Tribal General Welfare Exclusion Act of 2014", "H.R. 3043", "Notice 2012-75", "Rev Proc 2015-35", or "General Welfare"	OSPC, Stop 7700, Attn: GECS
If a CP 05 or CP 05 is attached to a Form 1040-X	Route to RIVO.
If a CP 11, CP 12, CP 59, CP 63, CP 759, Letter 2057C, or Form 8009-A or any "C" Letter (other than a Letter 12C) is attached to a Form 1040-X	Move the Form 1040-X to the top and route to Batching for ICT scanning for SP 1040-X. Exception: Route any Letter 12C with Form 1040-X to IMF ERS.
If indication of "Injured Spouse" on a Form 1040-X and Form 8379 is attached	Route the package (Form 8379 and the Form 1040-X ) to Batching for ICT scanning for SP 1040-X. Do not separate the package.
If indication of Health Care Tax Credit (HCTC) on a Form 1040-X (for 2014) or if you notice Form 8885 is attached	ICT
If indication of "Premium Tax Credit" ("PTC") on a Form 1040-X and: Form 8962 is attached, or Line 15 entry and the "8962" box is checked	Route the package to ICT. Do not separate the package.
With notation of "NOL", "Carryback", or the box is checked on Line 1 (new revision) or Page 2, Part II	Expedite/Route to ICT and identify as an "Expedite".
With notation of NOL Carryforward or Carryforward	ICT
Form 843 Note: This can be filed for an Individual or Business.	ICT
Form 1045 Note: This can be filed for an Individual or Business. Always identify as an "Expedite" for ICT.	ICT
Form 8379, if "loose"	Expedite/Route to ICT.

(9) When a filer or preparer inserts an "address sheet" inside of a window envelope and the envelope is not required to be attached, drop the "address sheet" in your candling bag. It does not matter if it stays inside the envelope, or you pull it out. It is not necessary to attach it to the back of the return.

(1) Take the following actions for any tax returns received in an envelope addressed to IRS which should have been filed with a State or local jurisdiction, the District of Columbia, the Commonwealth of Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, American Samoa, or any possession/territory of the United States.

(2) With-Remit: When a Federal return is received with a State return (or correspondence for the State):

1. Money amount on check matches State Balance Due amount on the document, send check and document to appropriate State (including the date stamped envelope/return). Do not overstamp the check.

2. Money amount on check matches Balance Due amount on the Federal document, send to Deposit Activity, even if made payable to state. These checks should be overstamped with "United States Treasury" (or "Non-Negotiable") stamp.

3. Money amount on check does not match either state or federal documents, send to Payment Perfection.

4. Do not overstamp checks when made payable to other agencies or third parties.

(3) Non-Remit: When a Federal return is received with a State return, use the attached Forms W-2 to try to determine the proper routing:

1. If all copies of the Form W-2 (Copy 1 or Copy 2) are for the State, route the package to the State.

2. If there are two copies of the Federal return and a state return attached, route one of the Federal returns to be processed. Attach the other copy of the Federal return to the State return and forward the package (State return and copy of Federal return) to the State. Some states require that you attach a copy of your Federal return when filing your State return.

(4) Route all "loose" State tax returns, as well as a taxpayer's State e-file form(s) such as Form 8453, Form 8453-OL, or Form 8454 to the appropriate state. Follow local procedures for misdirected mail.

(5) If a State return is attached to one of the following, keep together and route to the appropriate function.

1. CP 2000 (Route to AUR)

2. All collection letters (CSCO or ACS Support mail)

(6) If the taxpayer incorrectly addressed the envelope to IRS when the contents were intended for the State, we will pay the postage to forward to the State. Do not give this type of "misdirected/missent" mail back to the carrier.

(7) Use the State Department of Revenue (DOR) mailing address directory below to route misdirected State returns.