Section 1: Graphing data and model together
In order to find a good model for a dataset, we need to be able to compare the actual data values with the predictions of the model. This can be done by applying the model formula to each of the x values in Column A to compute “model y” values that are placed in Column C next to the corresponding “data y” value in Column B. For a good model, the two kinds of points will be close to each other, although the data points will usually also include some random noise.
Example 1—Adding a model to a dataset and setting up a comparison graph
|The dataset to the left has a relationship between x and y that is approximated by the linear formula y = 1.4 x + 7.3. This formula can be used to compute model y values for each of the rows of the dataset, which we will put into column C next to the corresponding output data y value so that we can easily compare them.|
When you have followed the steps listed above, you should have results that look about like this:
|2||x||data y||model y|
The graph above shows that y = 1.4 x + 7.3 is a good model for this dataset, since the data points are close to the model points over the entire range of data, and the differences are randomly above and below the model.
But how did we know that the right model was y = 1.4 x + 7.3?
Good question. The example above shows how to recognize when a formula makes a good model, but does not show how to find a good model formula. What we really want is a method that will permit us to take any dataset that seems linear and quickly find what particular values for the slope and intercept parameters will make a linear formula that is a good model for that dataset (or a similar process for an appropriate nonlinear formula if the data pattern is not close to a straight line). The next section introduces a tool that provides an easy way to find the right parameter settings in a model formula.
CC licensed content, Shared previously
- Mathematics for Modeling. Authored by: Mary Parker and Hunter Ellinger. License: CC BY: Attribution
2010 Georgia Code TITLE 21 - ELECTIONS CHAPTER 2 - ELECTIONS AND PRIMARIES GENERALLY ARTICLE 11 - PREPARATION FOR AND CONDUCT OF PRIMARIES AND ELECTIONS PART 1 - GENERAL PROVISIONS § 21-2-417.1 - Voter identification card
(a) Each county board of registrars shall provide at least one place in the county at which it shall accept applications for and issue Georgia voter identification cards to registered Georgia electors which shall under state law be valid only for purposes of voter identification under Code Section 21-2-417 and available only to registered electors of this state. No fee shall be charged or collected for the application for or issuance of a Georgia voter identification card.
(b) No person shall be eligible for a Georgia voter identification card if such person has a valid unexpired driver's license or identification card issued under Code Section 40-5-100.
(c) The Georgia voter identification card shall be captioned "GEORGIA VOTER IDENTIFICATION CARD" and shall contain a prominent statement that under Georgia law it is valid only as identification for voting purposes. The Georgia voter identification card shall be laminated, shall contain a digital color photograph of the applicant, and shall include the following information:
(4) Date identification card was issued
(9) County where the identification card was issued including a county number to be assigned for each county by the Secretary of State and
(10) Such other information or identification as required by rule of the State Election Board.
(d) The application for a Georgia voter identification card shall elicit the information required under subsection (c) of this Code section and such other information as may be required by rule of the State Election Board. The application shall be signed and sworn to by the applicant and any falsification or fraud in the making of the application shall constitute a felony offense under Code Section 16-10-71, relating to the offense of false swearing.
(e) The board of registrars shall require presentation and verification of the following information before issuing a Georgia voter identification card to a person:
(1) A photo identity document, except that a nonphoto identity document is acceptable if it includes both the person's full legal name and date of birth
(2) Documentation showing the person's date of birth
(3) Evidence that the person is registered to vote in this state and
(4) Documentation showing the person's name and address of principal residence.
(f) A Georgia voter identification card shall remain valid so long as a person resides at the same address and remains qualified to vote. It shall be the duty of a person who moves his or her residence within the State of Georgia to surrender his or her card to the board of registrars of the county of his or her new residence and such person may after such surrender apply for and receive a new card if such person is otherwise eligible under this Code section. It shall be the duty of a person who moves his or her residence outside the State of Georgia or who ceases to be qualified to vote to surrender his or her card to the board of registrars by which it was issued.
(g) The Secretary of State shall provide each county board of registrars with the necessary equipment, forms, supplies, and training for the production of the Georgia voter identification cards and shall maintain such equipment.
(h) Without in any way limiting the authority of the Secretary of State under subsection (g) of this Code section, the State Election Board shall adopt rules and regulations for the administration of this Code section and, without limiting the generality of the foregoing, such rules and regulations may further define or prescribe the types of documentation required under subsection (e) of this Code section.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
4 CFR § 21.2 - Time for filing.
(1) Protests based upon alleged improprieties in a solicitation which are apparent prior to bid opening or the time set for receipt of initial proposals shall be filed prior to bid opening or the time set for receipt of initial proposals. In procurements where proposals are requested, alleged improprieties which do not exist in the initial solicitation but which are subsequently incorporated into the solicitation must be protested not later than the next closing time for receipt of proposals following the incorporation. If no closing time has been established, or if no further submissions are anticipated, any alleged solicitation improprieties must be protested within 10 days of when the alleged impropriety was known or should have been known.
(2) Protests other than those covered by paragraph (a)(1) of this section shall be filed not later than 10 days after the basis of protest is known or should have been known (whichever is earlier), with the exception of protests challenging a procurement conducted on the basis of competitive proposals under which a debriefing is requested and, when requested, is required. In such cases, with respect to any protest basis which is known or should have been known either before or as a result of the debriefing, and which does not involve an alleged solicitation impropriety covered by paragraph (a)(1) of this section, the initial protest shall not be filed before the debriefing date offered to the protester, but shall be filed not later than 10 days after the date on which the debriefing is held.
(3) If a timely agency-level protest was previously filed, any subsequent protest to GAO must be filed within 10 days of actual or constructive knowledge of initial adverse agency action, provided the agency-level protest was filed in accordance with paragraphs (a)(1) and (2) of this section, unless the agency imposes a more stringent time for filing, in which case the agency's time for filing will control. In cases where an alleged impropriety in a solicitation is timely protested to an agency, any subsequent protest to GAO will be considered timely if filed within the 10-day period provided by this paragraph, even if filed after bid opening or the closing time for receipt of proposals.
(b) Protests untimely on their face may be dismissed. A protester shall include in its protest all information establishing the timeliness of the protest a protester will not be permitted to introduce for the first time in a request for reconsideration information necessary to establish that the protest was timely.
(c) GAO, for good cause shown, or where it determines that a protest raises issues significant to the procurement system, may consider an untimely protest.
SECTION 21.2. Standards for Vehicle Safety
(1) Lamps, Reflective Devices, and Associated Equipment--FMVSS 108:
(C) hazard warning lamp, signal, flashers, and switches
(D) headlamp--sealed and nonsealed beam and housing
(G) parking lamp (front position lamps)
(I) intermediate side reflex reflectors
(K) school bus alternating warning lamp, signal, flashers, and switches
(M) intermediate side marker lamps
(P) tail lamp (rear position lamps)
(Q) turn signal lamp, signal, flashers, and switches and
(R) conspicuity systems (retroreflective and reflex reflectors for truck tractors, and trailers over 80 inches wide and with gross vehicle weights over 10,000 pounds).
(2) Warning Devices--FMVSS 125. This standard applies to devices, without self-contained energy sources, designed to be carried in motor vehicles and used to warn approaching traffic of the presence of a stopped vehicle, except for devices designed to be permanently affixed to the vehicle.
(3) Safety glass and glazing--FMVSS 205.
(b) Standards--Society of Automotive Engineers (SAE). The standard for vehicle equipment established by the Texas Department of Public Safety in which no federal standard is in effect shall be identical to the applicable standard adopted by the Society of Automotive Engineers.
Section 1. Systems
(1) This transmits revised IRM 21.2.1, Systems and Research Programs - Systems.
(1) IRM 22.214.171.124.1(6) Updated Power of Attorney (POA) table for Employee Plans/Exempt Organizations (EO/EP).
(2) IRM 126.96.36.199(2) Added links to Form 1040-X and Form 1040-SR. A note is added for new 1040-X electronic filing.
(3) IRM 188.8.131.52 (3) IPU 20U0143 issued 01-24-2020 Added a note to link to the MeF page that provides shutdown dates.
(4) IRM 184.108.40.206(1) Removed transcript from list of items in the MAR report.
(5) IRM 220.127.116.11(9) Removed requirement to complete Form 8453 to IRS.
(6) IRM 18.104.22.168 (7) IPU 19U1217 issued 11-21-2019 Removed reference to IRM 22.214.171.124.9, Ordering Transcripts.
(7) IRM 126.96.36.199.1 IPU 19U1149 issued 10-29-2019 Updated paragraph one to include command codes that can be used to find payments.
(8) IRM 188.8.131.52.1(7) Changed the amount of days taxpayers are allowed to schedule payments in advance.
(9) IRM 184.108.40.206.2 Added Form 1040-SR as new form type.
(10) IRM 220.127.116.11.3 IPU 19U1217 issued 11-21-2019 Changed the title and added a paragraph with digital wallet information.
(11) IRM 18.104.22.168.5 IPU 20U0143 issued 01-24-2020 (1) and (7) Revised the accepted payment chart in paragraph (1). Updated International telephone numbers for the Official Payments Corporation in paragraph seven.
(12) IRM 22.214.171.124.5 (1) IPU 20U0177 issued 01-30-2020 Removed Form 2290 as a form of payment by credit or debit card for the remainder of 2020.
(13) IRM 126.96.36.199.5 (1) revised payment types for various forms. Removed first note on Form 2290 tax payment.
(14) IRM 188.8.131.52 Changed definition and information from Lexis-Nexus and Westlaw to ReferenceNet-Electronic Tax Research.
(15) IRM 184.108.40.206 (11) IPU 19U1149 issued 10-29-2019 Added a new note regarding the Secure Access application incident or breach prior to May 2016.
(16) IRM 220.127.116.11(3) and (7) IPU 20U0143 issued 01-24-2020 Removed bullet reference to Individual Shared Responsibility Payment (MFT 35/65) and revised information on DDIA using OPA.
(17) IRM 18.104.22.168(3) and (7) Added new bullet reference to Individual Shared Responsibility Payment (MFT 35/65) and revised information on DDIA using OPA.
(18) IRM 22.214.171.124.1 (8) IPU 20U0143 issued 01-24-2020 Revised information on existing DDIA using OPA.
(19) IRM 126.96.36.199.1 (8) and (9) Revised information on existing DDIA using OPA.
(20) IRM 188.8.131.52 IPU 20U0508 issued 04-13-2020 Revised information on DDIA using OPA due to unsuccessful deployment of revisions.
(21) IRM 184.108.40.206 (12) IPU 20U0684 issued 06-10-2020 Removed retired Exhibit 5.19.1-2 and added links to IRM 5.19.1 for instructions related to OPA.
(22) IRM 220.127.116.11 (1) IPU 19U1149 issued 10-29-2019 Added a new note regarding the Secure Access application incident or breach prior to May 2016.
(23) IRM 18.104.22.168 (9) IPU 20U0508 issued 04-13-2020 Note updated to match existing instruction in IRM 22.214.171.124.1.
(24) IRM 126.96.36.199 IPU 19U1149 issued 10-29-2019 Updated PayNearMe locations and added BMF information.
(25) IRM 188.8.131.52.2 (5) IPU 19U1149 issued 10-29-2019 Added a note in scenario four to update Identity Theft information.
(26) IRM 184.108.40.206.2 (5) IPU 19U1217 issued 11-21-2019 Updated the note in scenario four regarding Identity Theft information.
(27) Minor editorial changes have been made throughout this IRM. Website addresses, legal references, and IRM references were reviewed and updated as necessary
Effect on Other Documents
Director, Accounts Management
Wage and Investment Division
Program Scope and Objectives
The IRS uses a network of tax account and information systems to maintain communication with and service to the taxpaying public. This section gives condensed descriptions and explanations of many of the systems, databases, files and processes used or researched by Customer Account Services (CAS) employees. Although this list is not all inclusive, these systems are used to:
process information returns,
issue notices, refunds, letters,
store and retrieve return information,
process adjustments to information,
provide information for other official processes.
Customer Service Representatives (CSRs), Tax Examiners (TEs) and other IRS employees need both a general understanding of the systems and the ability to research for more specific information when needed, using these and other systems.
Internal Revenue Manual (IRM 21.2.1) contains information on the various systems needed to understand, research processes and resolve taxpayer accounts.
Purpose :This IRM section provides information on the various systems needed to understand, research, process and resolve taxpayer accounts.
The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the Service. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.
If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that he/she can forward an email to *[email protected], or send a written complaint to: Operations Director, Civil Rights Division, Internal Revenue Service, 1111 Constitution Avenue, NW, Room 2413, Washington, DC 20224. To file a complaint online, a complaint form can be found at Civil Rights On-Line form.
Audience : The primary users of the IRM are all employees within LMSB, SBSE, TEGE and W&I Business Operating Divisions, who work with or have a need to know about systems/files/processes.
Policy Owner : The Director of Accounts Management.
Program Owner : Process and Program Management, Accounts Management, Wage and Investment (WI).
Primary Stakeholders : The primary stakeholders are Management Officials who rely on accurate data, reports and quality information to ensure there are no gaps in efficiencies.
The Systems and Research Programs, Systems are essential to the employees and management in the Accounts Management (AM) organization. These are needed to utilize multiple systems to process and resolve casework.
The authorities for these policies are:
Revised OMB Circular A-123, Management’s Responsibility for Internal Control, Appendix A: Internal Control Over Financial Reporting December 2004.
GAO/CIGIE Financial Audit Manual (FAM)
Department of the Treasury Annual Implementation Guidance.
Account Management’s Policy and Program Management section has responsibility for information in this IRM. Information is published in this IRM on a yearly basis.
The Director of Accounts Management is responsible for policy related to this IRM.
The Director of Accounts Management is responsible for ensuring this IRM is timely submitted to publishing each year.
Program Management and Review
Program Reports : The systems identified in this IRM are used for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs) on a daily basis to assist taxpayers and resolve casework. See Document 6209 section 3, for IRS Return Processing Codes. Some of the systems that store and retrieve tax account information follow.
|Systems That Store and Retrieve Tax Account Information|
|ACS - Automated Collection System||IRM 220.127.116.11|
|AUR - Automated Underreporter||IRM 18.104.22.168|
|CADE2 - Customer Account Data Engine 2||IRM 22.214.171.124|
|CFOL - Corporate Files On Line||IRM 126.96.36.199|
|eFS - e-File Services||IRM 188.8.131.52|
|AMS - Account Management Service||IRM 184.108.40.206|
|IDRS - Integrated Data Retrieval System||IRM 220.127.116.11|
|Master File||IRM 18.104.22.168|
|ICCE - Integrated Customer Communications Environment (ICCE) System||IRM 22.214.171.124|
Program Effectiveness : Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.
Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.
. Below are some commonly used acronyms.
|BTM||Bulk Taxpayer Identification Number (TIN) Matching|
|CADE2||Customer Account Data Engine|
|BBA||Bipartisan Budget Act of 2015|
|EFW||Electronic Funds Withdrawal|
|FSA-D||Federal Student Aid - Datashare|
|FTCS||Federal Tax Collection Service|
|FOTW||Free Application for Federal Student Aid (FAFSA) on the Web|
|IBR||Income Based Repayment|
|ICR||Income Contingent Repayment|
|IDR||Income Driven Repayment|
|IEFW||Income Earned From Work|
|IRWeb||Internal Revenue Website|
|MAR||Management Action Reports|
|PAYE||Pay As You Earn|
|RRD||Return Review Display|
|RSO||Relay Service Operator|
|PIN||Self-Select Personal Identification Number (PIN)|
|TAC||Template Aided Commands|
|TDC||Taxpayer Digital Communications|
|VCR||Variable Call Routing|
The Master File (MF), the official repository of all taxpayer data extracted from magnetic tape records, paper and electronic tax returns, payments, and related documents, is maintained at Enterprise Computing Center - Martinsburg (ECC-MTB) and /or Enterprise Computing Center - Memphis (ECC-MEM).
The Master File contains several parts, including:
Individual Master File (IMF) currently being replaced by CADE2
Employee Plans Master File (EPMF)
Exempt Organizations/Business Master File (EO/BMF)
Information Returns Master File (IRMF)
Most of the Master File parts are analyzed and updated weekly as follows:
Transactions, notices, and reports are generated at the campus.
Information is sent to other national files and to the campuses.
See IRM 126.96.36.199 , Customer Account Data Engine 2 (CADE 2), for information about CADE 2.
Taxpayer account data is stored in various Master File parts, depending on the type of return filed. Master File records are considered the official control records for all taxpayer accounts.
Taxpayer accounts are identified in the Master File by the Taxpayer Identification Number (TIN). The various TINs are described below:
Social Security Number (SSN), is an individual or a sole proprietor number of the taxpayer.
IRS Individual Taxpayer Identification Number (ITIN), is issued for an alien not eligible for an SSN.
Adoption Taxpayer Identification Number (ATIN), is for Adoption purposes.
Employer Identification Number (EIN) is for a business entity.
Each Taxpayer Account contains two types of modules: entity modules and tax modules.
Each return and subsequent transaction document relating to an account is assigned a Document Locator Number (DLN). Refer to Document 6209 section 4.2, DLN Composition, for a complete explanation of the DLN. Such transactions may appear on entity or tax modules.
Each Master File account has a section called the Entity Module, which contains:
Taxpayer’s name control (first four letters of last name/corporate name)
Current address and postal ZIP code
Taxpayer’s filing requirements
Area, Territory and office responsible for taxpayer’s account
Filing status, spouse’s name and TIN for Individual Master File (IMF/CADE2) accounts
Date of establishment and fiscal year ending date for BMF accounts
Plan section for Employee Plan Master File (EPMF) accounts
EO section for Exempt Organization/Business Master File (EO/BMF) accounts
A tax module is a record of tax data for a specific taxpayer covering one return for one tax period.
A tax module is identified by a TIN, Master File Tax Account Code (MFT) and tax period.
Master File Tax (MFT) Codes identify the specific types of return/account and Transaction Codes (TC) identify the types of transactions posted to accounts.
Each tax form is assigned a Master File Tax (MFT) Code, e.g., MFT 30 identifies most Form 1040 returns.
Refer to Document 6209, section 2.2, Tax Returns and Forms, for MFTs assigned to other returns.
Every transaction must contain a Transaction Code (TC) to maintain accounting control of debits and credits and to post the transaction to the Master File
Transaction Codes (TC) record specific types of actions (e.g., debits, credits, etc.) onto the accounts/module. See Document 6209, section 8A.2, Transaction Codes for an explanation of these codes.
Some transaction codes indicate action on the Entity Module only, (e.g., TCs 149 or smaller).
When posted to tax modules, some transaction codes produce neither a debit nor a credit (e.g., TC 570, TC 470). Although this list is not all inclusive, these transaction codes may:
Prevent credits from refunding
Prevent credits from offsetting
Delay subsequent notices and other computer outputs
Cause information documents to be generated
Contain item adjustment information
Most transactions post to the Master File successfully. Those that fail are called "unpostables" . These transactions are then:
Rejected to the unpostable tape and,
Returned to the Campus for resolution of the unpostable conditions.
IMF/Unpostables involving TC 84X are found in the Refund Information File (RFIF). All others are found using CC ENMOD, CC TXMOD and CC UPTIN.
BMF Unpostables are found using CC ENMOD, CC TXMOD and CC UPTIN as Unpostable Codes (UPC).
Closed unpostables will appear on CC UPTIN until 90 days after the unpostable is closed.
For more information on Unpostables, see Document 6209, section 8B.1, IRM 188.8.131.52, Unpostables for IMF, or IRM 184.108.40.206, Unpostables for BMF.
EIN Research and Assignment System (ERAS)
The EIN Research and Assignment System (ERAS) was designed to process requests for Employer Identification Numbers (EINs).
The process begins with the receipt of a:
Request for EIN from Online EIN Assistant
Request from Form SS-4, Application for Employer Identification Number, or request received from the Business and Specialty Tax Line
Return filed without an EIN
Return filed that includes a change of business
Taxpayer entity information is input to the IDRS system via the CC ESIGN screen, which sets up a new account on the IDRS database and issues a unique EIN. CC BSIGN is used to give a block of EINs to an institution for assignment to estates and trusts in their care.
A notice is mailed to the taxpayer informing them of their assigned EIN and a record of the new account is sent to update the Master File.
Additional information describing when and how to assign a new EIN can be found in IRM 21.7.13, Assigning Employer Identification Numbers (EINs).
Integrated Data Retrieval System (IDRS)
The Integrated Data Retrieval System (IDRS) accesses Master File account information using IDRS Command Codes (CCs). Through wide-area networks, IDRS accesses:
Corporate Files On-Line (CFOL)
Files residing at the computing centers
Taxpayer Information Files (TIF)
IDRS provides the means to:
Take control of and take action on cases
Request and receive printouts of modules
Research or extract from Master File tapes
Issue letters to taxpayers
The IDRS Security System provides protection for both taxpayers and the employee user. Taxpayers must be protected from:
Unauthorized disclosures of account information
Unauthorized changes of account information
Unauthorized accesses (UNAX) to account information
A user, with an open IDRS session, who is inactive for 120-minutes is systemically signed off of IDRS. A screen message notifies the user that he/she is signed-off of IDRS. Users with systemic sign-off may sign back onto IDRS.
A user who wants to prevent a systemic sign-off may return to IDRS, clear the IDRS screen, and press the transmit key to restart the 120-minute count-down.
A user who expects to be away from his/her workstation for less than 120-minutes may either sign-off of IDRS or activate his/her workstation's password protected, screen-saver locking feature by pressing Control/Alt/Delete, then selecting the "Lock Computer" button.
A user who expects to be away from his/her workstation for 120-minutes or more must sign-off IDRS.
The IDRS security system replaced the report of the sign-off/sign-on percentages with a monthly count of IDRS systemic user sign-offs.
Managers are required to advise users, with 15 or more systemic sign-offs for the month, of the need to properly sign-off when away from their workstations.
IDRS allows users to sign-off IDRS using the F12 function key, then Page Up or XMIT.
Authorized IDRS Access
You are permitted to access only those tax modules required to accomplish your official duties.
You may access another IRS employee’s account information the same as any other taxpayer, when:
An inquiry is received in writing or by telephone, and
You do not know the employee.
If you know the employee making the account inquiry, you must refer the case/contact to your manager. Prepare Form 4442, Inquiry Referral. Do not use an e-4442 via AMS because this requires you to access the employee's SSN.
All actions taken on IDRS, both authorized and unauthorized, are recorded for an audit trail of that user.
See also IRM 220.127.116.11, Inquiries from IRS Employees, for information concerning Form 11377-E, Taxpayer Data Access, (UNAX).
Unauthorized IDRS Access
Any employee who willfully accesses tax information (computer or paper) without authorization has committed an illegal act and is subject to criminal prosecution and disciplinary action up to and including removal from the Service.
Immediately refer all information on potential unauthorized access to taxpayer information directly to the Treasury Inspector General for Tax Administration (TIGTA).
Two federal Statutes specifically address unauthorized accesses:
IDRS Retention Criteria
An account is retained on IDRS as long as activity exists as outlined in IRM 18.104.22.168, IDRS Module Retention Criteria for the TIF.
After three weeks with no activity, the account is removed from IDRS.
IDRS Message File
Use Command Code (CC) MESSG to display the information on the IDRS message file.
Campus Information System (IS) employees use the IDRS message file to alert users of problems with local IDRS files and to share pertinent information.
The information may pertain only to local systems or to problems experienced by all sites.
CC MESSG will route the CSR to his/her Campus. If you want to view another campus, then you would need to use CC MESSG and the campus location code (e.g., [email protected]).
Some campuses use the message file to issue IDRS bulletins or local decisions.
The file advises users of changes in IDRS letters.
It also alerts Customer Service sites to the volumes of special notices mailed to taxpayers that may cause an unscheduled increase in taxpayer contacts.
The file may also show Campus IDRS profiles and telephone numbers and Campus P.O. Box listings.
Customer Account Data Engine 2 (CADE 2)
The Customer Account Data Engine (CADE) system is the cornerstone of the IRS' modernization program CADE 2 is the most updated version. It is incrementally replacing the IRS' tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE 2 is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first, followed by increasingly complex taxpayer accounts with each new phase. CADE 2 operates in current production environment and CADE accessible accounts can be displayed on Command Code IMFOL.
Some of the benefits of CADE 2 are daily transaction posting and quicker refunds. The CADE system began deployment in 2004. See IRM 22.214.171.124.6, Customer Account Data Engine (CADE 2) for additional information about CADE 2.
See IRM 126.96.36.199, CADE 2, and IRM 21.4.1, Refund Research, for additional information.
The Non-Master File (NMF) system provides for certain types of tax assessments that cannot be implemented by Master File processing.
NMF allows processing of accounts that have too many transactions or dollar amounts that are too large for the Master File to handle.
NMF also allows processing accounts that require immediate assessments and accounts that are the result of new legislation that cannot be quickly implemented on Master File.
A NMF account reflects an assessment of tax from a return or other source document, and by itself may not represent the entire liability for a tax period.
An additional tax assessment to a tax year already established on the NMF database is established as a separate NMF account.
To reduce erroneous refunds from Master File and to alert of assessments on NMF (and/or other accounts), a TC 130 is input to the Master File account, which creates a "V-" freeze.
A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 188.8.131.52, Non-Master File (NMF) Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll-free line unless they are in blocking series 200–299.
NMF accounts in Taxpayer Delinquent Account (TDA) status appear on IDRS for research purposes.
Changes to accounts are made through regular NMF processing, with appropriate source documents, before updates to IDRS are made.
To research a NMF/TDA account on IDRS, input the TIN followed by "N" .
Automated Non-Master File (ANMF) Research
The Automated Non-Master File (ANMF) allows online research and requests for transcripts of ANMF accounts.
A login and password are required to access the system. See IRM 3.17.46, Automated Non-Master File Accounting, for instructions.
Research the Automated Non-Master File (ANMF) when a "V-" or "M-" freeze is present on a related Master File account.
ANMF transcripts may also be obtained through Account Management Services (AMS).
NMF Toll-Free Telephone Number
When a NMF account cannot be resolved by a CSR, advise the caller of the NMF toll-free telephone number, 888-829-7434. A NMF specialist will return the call and provide assistance. The taxpayer should leave a message and a CSR will contact them in 3 business days.
The NMF toll-free number, 888-829–7434 is only for taxpayer and authorized Third-party assistance. Other IRS functions are not permitted to use this line.
A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 184.108.40.206, Non-Master File (NMF) Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll-free line unless they are in blocking series 200–299.
Pipeline Processing (Paper Returns)
A tax return moves through the workflow pipeline operation of a Campus as follows:
|Receipt and Control||Receive returns, sort by code and type of return, assign Document Locator Numbers —(DLNs) and batch into blocks of 100 documents (or less).|
|Document Perfection||Code and edit returns, ensure returns are signed and schedules attached, so that data is uniformly converted and processed.|
|Data Conversion||Transcribe data from tax returns, verify, and release for further processing.|
|Information Systems (Computer)||Performs validity and math error checks, and formats data for transmission to ECC-MTB. Receives and maintains updated files from ECC-MTB and updates the Taxpayer Information Files (TIF).|
|Error Resolution||Perfects/corrects output for campus computer validity and math error checks.|
|Enterprise Computing Center at Martinsburg (ECC-MTB) & Enterprise Computing Center at Memphis (ECC-MEM)||Receive tapes with error free data from all processing campuses for update to Master File. Computer tapes generate notices that are sent back to campuses.|
|Unpostables||Perfect conditions that prevent posting to Master File.|
Do NOT provide the telephone number of these areas to taxpayers.
Returns are processed by the Automated Data Processing (ADP) system as follows:
Returns are mathematically verified and information extracted and recorded on magnetic tapes.
The magnetic tapes are sent weekly to the ECC-MTB or ECC-MEM for posting to Master File.
Master file information is researched through the IDRS. See IRM 220.127.116.11 , Integrated Data Retrieval System (IDRS).
After a tax return is processed, the final account condition is either:
Even (no balance due and no refund issued),
Refund (See IRM 21.4.1, Refund Research), or,
Balance Due (See IRM 5.19.1, Balance Due).
Paper refund checks are mailed from the Department of Treasury Regional Financial Center in Austin, Texas. If requested by the taxpayer on the tax return, refunds are electronically deposited directly into the taxpayer’s bank account.
This is true for IMF Returns only. There is not a direct deposit option for BMF accounts at this time.
A Balance Due Notice is issued when credits on the account do not fully pay the liability on the return. See IRM 18.104.22.168, What is a Notice?.
Account-related calls may result from a notice or letter to the taxpayer. Not all notices require a taxpayer response or action. An explanation of the account action is printed on the front and/or back of the notice. However, the taxpayer may not understand the notice or letter and/or wants/needs a more complete explanation.
When a taxpayer indicates that the return was processed incorrectly and/or requests a change, the inquiry is normally handled by CSRs in Accounts Management of Customer Account Services (CAS). See IRM 21.5.1, General Adjustments.
To resolve taxpayer inquiries about IMF/CADE2 and BMF notices, see IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance.
Account Management Services (AMS)
AMS provides a common user interface that allows users to update taxpayer accounts, view history and comments from other systems and access a variety of case processing tools.
Taxpayer account information
Representative Authorization alert on the AMS Disclosure Screen and the Account Summary Screen
A link to Centralized Authorization File (CAF) IND Alerts and CAF summary data "for all modules existing on IDRS" on the Module Detail screen
IMF automated computation worksheets
BMF automated computation worksheets
IDRS/CFOL command menu TACs (Template Aided Commands)
Access to the Enterprise Logistics Information Technology [ELITE] system for ordering forms and publications
Electronic inquiry referral (4442, e-4442), creation and resolution.
Electronic Application for Taxpayer Assistance Order (ATAO-Form 911/e-911)
Financial Statement option with generated Form 433-F
IDRS MultiPrint for batched IDRS prints. "Internal Use" and "Taxpayer" check boxes are available for prints
Reasonable Cause Assistant - A decision support tool for penalty and abatement determinations
Checklists with links to IRM references and IDRS commands to ensure that employees take all the necessary steps for case closure. Actions taken within the checklist leave narrative history, eliminating the need for manual entries
Self-selected "Hot Lists" that allow employees to choose up to 30 IDRS command codes for one-click activation
Direct links to frequently used sites such as EUP, SERP, IRWeb and Interactive Tax Law Assistant (ITLA)
A pay-off calculator that automatically calculates penalties, interest, and the total balance due on each active module and provides the total balance due for multiple modules for any designated period
A message center for national and group messages. Group messages are input by local group managers
A calendar for tracking follow-ups needed or other events
View of tax return data for modules with associated returns filed for the current and three prior years for Form 1040 series returns
Ability to view CIS Images for Non-CIS users
Returned Refund Check - electronic system for processing returned checks (AM Campuses)
Remittance Processing for TAC Sites - auto population of Form 795A with payment information from Form 3244
An interface to upload e-911 case information from AMS to TAMIS for TAS users
Affordable Care Act (ACA) Tool
AMS allows profiled users (5081) easy access to launch many systems (ACS, ACT, AOIC, ATFR, AUR, CEAS CIS, CNTLD, e-ACSG, ICS, i-EAR, Innocent Spouse, RCA, RGS, RTR, and TAMIS) without leaving AMS.
AMS history is retained for 24 months from the last time the account is accessed.
History input on CIS posts to AMS (currently history input on AMS does not post to CIS).
AMS users can view histories input on ACS, AOIC, ATFR.
AMS provides online inventories for Compliance Services Collection Operations (CSCO) and ACS users and Statute, Accounts Maintenance Research (AMRH), and Entity transcript inventories for AM and SP users.
CIS inventory is accessed through AMS
Branded Prescription Drug (BPD) Inventory is accessed through AMS.
ACA Fee Claim Inventories (AFCI)
Affordable Care Act (ACA) Fee Claim Inventories (AFCI) was deployed within Account Management Services (AMS) in January 2014. AMS added the inventory to provide support for Affordable Care Act (ACA) section 9008, which imposes an annual fee on certain manufactures and importers of Branded Prescription Drugs (BPD) with gross receipts of $5 million from BPD sales and section 9010, which imposes an Insurance Provider Fee (IPF) for net premiums written during the calendar year that exceeds $25 million.
The BPD portion of the inventory became available in AMS in July 2013. The stand-alone BPD inventory was eliminated with the creation of AFCI.
AFCI is similar to CIS in that it is a document imaging and workflow system. In particular the AMS-ACA-AFCI will provide the Service the ability to automate the processing of subsequent BPD and IPF refund claims. All incoming Forms 843, Claim for Refund and Request for Abatement, regarding these fees and correspondence related to these claims will be scanned and directed to AFCI. Unlike CIS, cases will not be distributed electronically to users.
AFCI interacts with IDRS to control the case and allows the system to automate the issuance of specific IDRS letters as requested by the business. The inventory is primarily for Large Business & International (LB&I) but Accounts Management (AM) will also need access to the inventory as they are responsible for any adjustments required.
AFCI will be accessed via the AMS system, by selecting the AFCI tab and selecting the Work AFCI Inventory link.
AFCI will be accessed by both LB&I and AM employees. LB&I users will route cases to designated/selected AM users electronically once they validate the claim and receive the Court’s disposition. AM users will access the AFCI link when they received notification via AMS Alert page that inventory has been routed to them to work. The Service anticipates very low receipts so AM will only need to profile a few users to work this inventory
Correspondence Imaging System (CIS)
The Correspondence Imaging System (CIS) is a document imaging and workflow system. All incoming paper correspondence, notice replies, amended returns, internal transcripts, and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CIS interacts with IDRS to control cases, input notice delays (via CC STAUP), when needed, and distribute cases electronically to CSRs for resolution. The digital cases are assigned to CSRs who work the cases online using the workflow software. CIS interacts with IDRS to initiate various command codes and captures the request completed screens as a part of the digital case.
The Correspondence Imaging System Indicator (CIS-IND) displays on Command Code TXMOD, IMFOLA/BMFOLA and ADJ54. The CIS-IND is recognized as a part of the TC 29X transaction on TXMOD. The CIS indicator is a one (1) character field, i.e., CIS-IND>1. This means an adjustment was initiated through CIS and the source document is a digital image, rather than a paper document. The field is blank when an adjustment is not input by CIS. The IMFOLA and BMFOLA also display the CIS indicator on all TC 29X transactions.
On BMF cases, the CIS indicator will not show on TXMOD if the adjustment is for TC 290 .00 with no reference number changes. The indicator will remain on BMFOL.
CIS inventory can be accessed using the AMS system. Users must access AMS first and then select the CIS inventory link.
See IRM 21.5.1, General Adjustments, and IRM 21.5.2, Adjustment Guidelines, for additional information and procedures on ADJ54 adjustments.
Accounts Management Services (AMS) updated CIS inventory management in January 2015 to add the "Close as MISC" button to the CIS case page. When multiple open CIS bases exist on a TIN, this button allows the user to close the unnecessary case(s) and update the IDRS category code to MISC. Updating the category code to MISC ensures that the secondary bases will be excluded from CIS and IDRS inventory counts. For more information, see IRM 22.214.171.124.1(17), CIS General Guidelines.
Enterprise Logistics Information Technology [ELITE]
ELITE replaced the Centralized Inventory Distribution System (CIDS). It is used by the National Distribution Center (NDC) to process and distribute orders for IRS forms, instructions, publications and other printed materials for the public and IRS offices. Braille and Large Print tax products for taxpayers are also available on ELITE. ELITE is accessed by a link on AMS. Upon input of a forms order using ELITE, a systemic confirmation number will appear to verify the order. This number is for internal use only.
See IRM 126.96.36.199, Forms and Information Requests Processing Procedures, and IRM 188.8.131.52.5.2, Enterprise Logistics Information Technology (ELITE), for additional information.
Corporate Files On-Line (CFOL)
CFOL is a collection of "read only" files extracted from Master File and maintained at the ECC-MTB and ECC-MEM.
Use CFOL Command Codes (CCs) to access CFOL through IDRS.
CFOL is for research only.
CFOL does not show pending transactions, case controls, rejects, history items, or unpostables.
CFOL may be available when IDRS is down.
See IRM 2.3, IDRS Terminal Responses, and Document 6209, section 15.5, Corporate File On-Line (CFOL), for a list of CFOL command codes and CFOL data.
Individual/Business Master File On-Line (IMFOL/BMFOL)
IMFOL and BMFOL provide on-line research of IMF and BMF return and account data.
Use IMFOL and BMFOL to research entity and tax data that may not otherwise be available on IDRS.
Master File does not carry all of the information that is available on IDRS.
Use CC BMFOL to access nationwide entity and tax data information for BMF forms.
Use CC IMFOL to access nationwide transactions posted to IMF/CADE2 and reduce the need to order a MFTRA transcript.
IMFOL displays a literal CADE or CADE: R for CADE accounts.
IMFOL displays Cycle Posted Day of the week for CADE2 accounts.
Use CC IMFOR to display IMF retention tax modules. See IRM 184.108.40.206, Command Code IMFOR.
Return View (RTVUE/BRTVU)
Use CC RTVUE to see line items transcribed from IMF/CADE2 returns, (including edited or verified fields) and the accompanying schedules and forms.
This information is available for the current processing year and three prior processing years.
The information on RTVUE does not change or reflect any subsequent adjustments or amended/duplicate returns.
CC RTFTP provides a sanitized taxpayer version that includes no IRS edited or generated data.
RTVUE/RTFTP transcripts should only be used when access to the Transcript Delivery System (TDS) is not available. TDS can provide three distinct types of transcripts in a more professional format with a generated cover letter. TDS is now accessed by the Integrated Customer Communications Environment (ICCE) application as well as the Return Income Verification Services function (RAIVS) when providing transcripts. See IRM 21.2.3, Transcripts, for information on requesting transcripts.
The processing year includes all returns processed during the year. Delinquent returns will be displayed in the year processed using current year transcription lines.
Delinquent returns will be displayed in the format of the processing year.
Use CC BRTVU to access line items transcribed from BMF returns (including edited or verified fields). It includes information from duplicate and amended returns. BRTVU sanitized transcripts are also available through the AUTO-TRANSCRIPTS program.
Employee Plan Master File On-Line (EMFOL)
Access basic identifying information, amounts, counts, dates, codes and indicators for the Employee Plan Master File.
Review posted transactions and status histories.
Retrieve and review a plan and return module index for a specified account.
Review plan data, including application and termination sections and posted transactions.
Employee Plan Return View (ERTVU)
Use CC ERTVU to access the Employee Plan Return Transaction Files (EPRTF) to review returns and schedules processed during the current year and the nine previous years.
The following subsection provides information on some authorized Third-party programs/files.
Centralized Authorization File (CAF)
The Centralized Authorization File (CAF) contains taxpayer and taxpayer representative records.
When a valid Power of Attorney (POA)/Tax Information Authorization (TIA) is shown on the CAF, a CAF indicator is present on the TIF. Valid POAs/TIAs include:
Form 706 (POA for U.S. Estate Tax Return)
NON-IRS forms supplemented with appropriate attachment containing all required information
Direct refunds and/or copies of notices or correspondence to authorized representatives.
Determine if an individual claiming to be a representative is, in fact, authorized to act on the taxpayer’s behalf.
The CAF lists the tax modules and the specific representative to whom the taxpayer has granted authority. Use the taxpayer’s TIN to search the CAF.
The representative record contains only the representative’s name and address. The primary search key is a unique IRS assigned representative identification number.
The identification number is used by the representative whenever representing a client or submitting a POA/TIA.
Before providing a representative with account-related information, access the taxpayer’s record. Use CC CFINK to verify the extent of the authorization. See IRM 2.3.31, Command Codes CFINK, RPINK, KAFFQ, and KAFTQ for CAF Inquiry, for explanation of screen display.
The AMS Disclosure Tool also has the ability to verify POA/TIA.
Refer to the CAF unit all inquiries regarding the resolution of multiple representative numbers assigned to the same representative.
All POAs received for the following Employee Plans/Exempt Organizations (EP/EO) Determination Applications can be found using one or more of the following systems:
Employee Plans-Exempt Organizations Determination System (EDS)
Letter and Information Network User-fee System (LINUS)
Tax Exempt Determination System (TEDS)
TE/GE Rulings and Agreement Control System (TRAC)
|Form 1023, Application for Recognition of Exemption, Under Section 501(c)(3), of the Internal Revenue Code||Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans|
|Form 1024, Application for Recognition of Exemption, Under Section 501(a)||Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan|
|Form 1025, No application (Dummy Form Number)||Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans|
|Form 1028, Application for Recognition of Exemption||Form 5300, Application for Determination for Employee Benefit Plan|
|Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Account|
|Form 5306-SEP, Application for Approval of Prototype Simplified Employee Pension–SEP|
|Form 5307, Application for Determination For Adopters of Modified Volume Submitter Plans|
|Form 5308, Request for Change in Plan/Trust Year|
|Form 5309, Application for Determination of Employee Stock Ownership Plan|
|Form 5310, Application for Determination for Terminating Plan|
|Form 5310-A, Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities Notice of Qualified Separate Lines of Business|
|Form 5316, Application for Group or Pooled Trust Ruling|
See IRM 21.3.7, Processing Third-party Authorizations onto the Centralized Authorization File (CAF), for additional information.
Reporting Agents File (RAF)
The RAF contains information about the authorizations that taxpayers give to their reporting agents for employment tax modules.
This authorization allows reporting agents to electronically file Forms 940, 941, 943,944, 945, 1042 or CT-1 for the taxpayer.
The authorization also allows for reporting agents to make payments or deposits for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120 or CT-1.
The information from the file is used to direct copies of notices and correspondence to the authorized reporting agents.
See also IRM 220.127.116.11.3, Reporting Agents File (RAF) for additional information.
Name Search Facility (NSF)
NSF contains the full taxpayer or business names used and the most current Master File addresses.
Cross reference information
Use CC NAMEI, NAMES or FINDS for SSNs.
Use CC NAMEB, NAMEE or FINDE for EINs.
Taxpayer Information File (TIF)
The TIF consists of multiple areas of information. The TIF provides tax account information for certain taxpayers (generally involving only active accounts) on the database. Balance due notices are issued from the TIF.
Use CC TXMOD/SUMRY to research the TIF for account information including pending transactions, rejects, unpostables and case controls.
Adoption Taxpayer Identification Number (ATIN)
The ATIN file contains Form W-7A, Application for IRS Adoptions Taxpayer Identification Number, application information on pending adoptions.
A temporary number is assigned to the child so that adoptive parents may claim a dependency exemption, child care credit and education credits.
All update processing takes place at the Austin Campus using CC ATINQ.
FOF file contains timely filed IMF/CADE2 refund returns (original only), usually posted within three weeks of processing.
Use CC FFINQ to access the FOF file.
Once the return posts to the Refund Information File (RFIF), it is purged from the FOF file.
Refund Information File (RFIF)
Use CC REINF to access RFIF, which contains data extracted from IMF/CADE2 returns (except full paid) for the latest full calendar year tax period posted to ECC-MTB. RFIF provides basic initial data from returns and documents when they attempt to post to IMF/CADE2 at ECC-MTB.
Updates to the initial RFIF information are limited and further research may be necessary when a module contains the following conditions:
TC 740 (undelivered refund)
TC 977 (amended return with no original)
Audit Information Management System (AIMS)
AIMS, the Audit Information Management System, a computer database system used by Appeals, Examination (LB&I/SBSE/W&I), and TE/GE to control returns, input assessment/adjustments to Master File and provide management reports.
See IRM 4.4.1, AIMS Procedures and Processing Instructions, Introduction for additional information on AIMS processing.
Taxpayer Delinquency Investigation Notice File (TDINF)
Use CC TDINQ to research the TDINF for information about a Taxpayer Delinquency Investigation (TDI) and generating delinquency notices.
Local Campus Accounting Function Files
This section describes three files maintained by the appropriate local campus Accounting Function areas. They are researched using the specific command codes described in each sub-section.
Dishonored Check File (DCF)
DCF contains a record of checks dishonored by banks and returned to the IRS. The record remains on the file until research positively identifies the tax module(s) to which the check was originally applied.
Use CC BDINQ to research the record for the following:
Dishonored check (DC) control number
Reason code (indicating why the check was dishonored)
Unidentified Remittance File (URF)
The URF is a local Campus file which contains a record of each remittance (with a received date of one year or less) that cannot be positively identified and applied to a correct account or refunded to the taxpayer.
Use CC URINQ to research for the following:
Prepare Form 8765, IDRS Control File Credit Application to request application of URF credits. Forward to the Unidentified Remittance Unit in the appropriate Campus. See IRM 21.5.7, Payment Tracers, for more information.
Excess Collection File (XSF)
Use CC XSINQ to research credits maintained in the XSF. The XSF is a local file which consists mainly of unidentified remittances and other unclaimed credits with a received date over one year old.
Use Form 8765, IDRS Control File Credit Application to request application of XSF credits. Forward to the Excess Collection Unit in the Campus. See IRM 21.5.8, Credit Transfers, for more information.
Transferred "Statute" credits are also maintained in XSINQ.
Tax Return Data Base (TRDB)
TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. Reject codes are displayed for research.
Corrections from the following systems are also stored in TRDB:
Error Resolution System (ERS)
Generalized Mainline Framework (GMF)
Generalized Unpostable Framework (GUF)
Status information (e.g., re-sequenced, corrected, posted, rejected return codes, etc.)
Processing Codes (e.g., code and edit, condition, notice, audit, resequence, unpostable)
Command Code (CC) Tax Return Print (TRPRT) provides the capability to obtain graphic prints of tax returns posted to the TRDB. This feature is available for returns filed for tax year 1999 and all subsequent tax years.
See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT and R8453, for specific information on TRDB Research Command Codes.
TRDBV will become the single source for both electronically filed and paper individual and business tax return data. TRDB will gradually assume responsibility for RTF (Return Transaction File) and Command Code RTVUE over the course of several years. TRDB and Return Transaction File (RTF) consolidation will take place in the future. The consolidation and retirement of RTVUE will be announced.
Modernized e-File (MeF/TRDB)
Modernized e-File is a web-based system that allows electronic filing of Individual, Corporate, Partnership, Exempt Organizations, Excise, Estate and Trusts, and Employment Tax Returns through the Internet.
The following form types can be e-filed through the MeF platform:
Corporations - Form 1120, Form 1120-F, and Form 1120-S
Exempt Organizations - Form 1120–POL, Form 990, Form 990–EZ, Form 990–N, (e-postcard) and Form 990-PF.
Partnerships - Form 1065, and Form 1065-B
Excise Tax - Form 2290, Form 720, and Form 8849 ,(Schedules 1, 2, 3, 5, 6 and 8 only)
Extensions - Form 2350, Form 4868, Form 7004, and Form 8868.
Individuals - Form 1040,Form 1040-X, Form 1040-PR, Form 1040-SR, Form 1040-SS, Form 9465, and Form 56
Employment Tax returns MeF accepts Employment Tax returns, including Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 944, and Form 945.
Estate and Trust - As of 2014, MeF began accepting Form 1041.
IRS does not fax copies of tax returns or provide MeF return transcripts. Taxpayers may receive a transcript of their return free of charge but must pay for a physical copy. Please refer to IRM 18.104.22.168, TDS Transcript Delivery Methods, for information on how to send a transcript or copy of a return to the taxpayer.
When a new annual tax return form type is added to the MeF platform, tax returns filed using the new form will be accepted for the current tax year only. As subsequent tax years are added to the MeF system, MeF will accept the current tax year and two prior tax years. For example, processing year 2019 MeF will accept prior tax years 2018 and 2017.
MeF does not accept prior year extensions.
Taxpayers will be unable to electronically file during the MeF end of the year shutdown, which typically begins in November and lasts until middle to late January. See Modernized e-file (MeF) Status, for the MeF status page for dates of the MeF 1040 series shutdown.
As of August 2020, taxpayers are able to file their Form 1040-X, Amended U.S. Individual Income Tax Return electronically. Tax year 2019 Forms 1040 and 1040-SR returns can be amended electronically only if originally filed as a MeF return. Taxpayers will still have the option to submit a paper version of the Form 1040-X and should follow the instructions for preparing and submitting the paper form
Automated Collection System (ACS)
The Automated Collection System (ACS) accepts Integrated Data Retrieval System (IDRS) balance due and non-filer cases requiring telephone contact for resolution. ACS also generates levies and correspondence. Tax Examiners use ACS' case management abilities to contact taxpayers, review their case histories, and issue notices, liens, or levies to resolve the cases. ACS contains taxpayer modules in a collection status. The databases are located at each campus.
Dallas Territory Office accesses Austin Campus
Seattle Territory Office accesses Ogden Campus
Buffalo Territory Office accesses Andover Campus
Nashville Customer Service Site accesses Memphis Campus
ACS is also accessible through AMS.
Automated Underreporter (AUR)
The AUR Campus Compliance program determines possible discrepancies between income, credits and/or deductions reported on a tax return versus the information documents submitted by employers, financial institutions, etc. Potential cases are reviewed and a determination is made as to whether or not the taxpayer must be contacted to resolve the possible discrepancy.
Taxpayer Advocate Management Information System (TAMIS)
TAMIS is an Oracle web-based inventory control and report system used to control and track Taxpayer Advocate Service cases. The database is located in the Enterprise Computing Center in Detroit.
TAMIS is accessible through AMS. For more information, see IRM 13.4.1, General TAMIS Information.
Variable Call Routing (VCR)
Variable Call Routing (VCR) is a technology that redirects telephone calls when call center resources (Agents and/or the Voice Response Unit (VRU)) for routing a call are unavailable due to insufficient circuits, equipment outages, or when the certain business rule thresholds are met. The Intelligent Call Manager (ICM) provides instructions that redirect the call to an alternate destination. The alternate destination may be to a different call center device or to a disconnect message.
The VCR thresholds are based on the business rules for the factors ICM evaluates when making routing decisions: estimated wait time, agent status, average handle time, average queue time, abandon rates, site hours, circuitry, etc.
Different lines of business use different combinations of these statistics to implement their business rules. If the call routing VCR threshold for the CSR has been reached, the call is instead re-directed to a disconnect message, also called a VCR message.
In an effort to improve the taxpayer experience, the IRS is interested in the impact of technology on taxpayer access.
If the taxpayer states they have been calling our toll-free product lines but are continually receiving busy signals, the CSR should request the following:
Toll-free telephone number the caller was trying to call.
Telephone number the caller called from when receiving busy signals. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Date and approximate time of call attempt(s).
Advise the caller that the issue will be referred to the telecommunications department for review and thank them for providing the information.
The caller will not receive a call back regarding this issue. Follow existing procedures to assist the caller with any additional issues.
After the call, forward the requested information, if provided, via email to *W&I JOC ANI.
Contact Recording (CR) is a software application/tool/system for recording incoming and outbound telephone contacts between IRS customer service personnel and taxpayers or their representatives. Contact Recording also records telephone contacts between IRS employees and the Employee Resource Center, on-site contractors with IRS accounts, and the Enterprise Service Desk (ESD). Phone conversations and related computer screen activity is recorded and then made available through a browser-based interface to managers and quality reviewers, enabling remote assessment of employee performance and customer service quality. See IRM 22.214.171.124, Contact Recording, for more information.
Before being connected to customer service personnel, incoming and outbound/dialer callers hear an announcement that states, "Your call may be monitored or recorded for quality purposes."
Based on FCC regulations, CSRs will be able to stop the recording if the customer requests not to be recorded.
Quality Review uses CR to perform required random reviews (performance and product) of incoming telephone contacts.
While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by Taxpayer Identification Number (TIN), Voice Processing Identification Number (VPIN), Personal Identification Number (PIN), or any other Taxpayer Identification Number.
The system stores audio data by employee SEID for a maximum of 60 days (default), unless it has been evaluated. If a call has been evaluated, it is then stored for an additional 488 days, 548 days total.
See IRM 21.1.1, Accounts Management & Compliance Services Overview, for procedures and additional information.
If your site has not conducted Contact Recording briefings, then Contact Recording was not implemented at your site. However, remember the caller will still hear the announcement.
Integrated Customer Communication Environment (ICCE) System, (formerly known as TRIS)
ICCE is an automated call-routing interactive application system that permits taxpayers using a touch-tone telephone to select an application to resolve tax account issues, obtain tax information, or otherwise direct themselves to the appropriate source of assistance. ICCE reduces the number of calls that must be answered by a CSR. See IRM 126.96.36.199, ICCE Interactive Applications (IAs).
ICCE PIN Establishment
To establish a PIN, the caller must use an ICCE telephone interactive application (IA) that requires the use of a PIN for verification, e.g., payoff, posted payments.
In order for a taxpayer to have or to establish a PIN, the caller must have a current balance due account on IDRS.
To use the system, the caller must use the Caller ID Number on a current balance due notice.
Caller ID Numbers on notices from a prior year do not work unless it was the last notice issued.
A caller may not establish or maintain a PIN if any of the following conditions exists:
Unable to pass automated IA interview (excluding date of birth problem)
No data for caller on IDRS (no balance due)
Blocked account indicator
Different secondary SSNs on open IDRS modules (ex-spouse/current)
Criminal activity indicator
Deceased taxpayer indicator
If the taxpayer is in Direct Debit Installment Agreement (DDIA) status, they might not receive a notice with a Caller ID Number to allow them to establish a PIN.
CSRs are NEVER allowed to establish PINs for taxpayers.
If a caller had established a PIN previously and now falls into one of the above categories, the PIN is systemically deleted.
The caller must successfully enter the following requested information during the automated interview for Identification and Authentication (I&A).
SSN of the primary taxpayer on the account
Caller ID number from taxpayer's most recent notice (six digits)
State that he/she is the taxpayer or spouse
Choose six digits that qualify for a PIN
ICCE PIN Default Procedures
If the caller defaults from the automated authentication interview process because of date of birth alone, complete the authentication process. Then determine if a PIN has been established on the account. Access CC VPARS (see IRM 2.3.69, Command Code VPARS, for more information on this command code). If a PIN indicator of "Y" is not on VPARS, the taxpayer may establish a PIN, provided that criteria in IRM 188.8.131.52 , ICCE PIN Establishment, has not been met.
IRM 184.108.40.206 , ICCE CC VPARS, for CC VPARS example.
Offer the caller the opportunity to return to the application to establish a PIN after completing caller authentication (and he/she has correctly entered a valid Caller ID).
Advise the caller that a confirmation Letter 2940C, VRU Request for Personal Identification Number (PIN), will be mailed to his/her address of record within 10 business days to confirm actions for establishing a PIN.
To re-enter a caller into the ICCE to establish a PIN:
Press "Inside Line" button on your desktop application
Press "3121" for English or "3259" for Spanish
If caller defaults from the process for a reason other than a date of birth problem, CSRs are to complete authentication and assist the caller with his/her inquiry without the use of the automated application. If the caller still wants to establish a PIN, return the caller to the application after his/her inquiry is satisfied.
CSRs are not allowed to establish PINs for taxpayers.
ICCE PIN Maintenance - Taxpayer Restrict Access
Use the following procedures to re-enter the caller back into the automated application to Restrict Access or Lift a Block on their account themselves. Options for the PIN Maintenance Menu for the Taxpayer to use:
Press "1" if did not establish PIN
Press "4" to disable access to account
Press "5" to lift block from access to account (See Paragraph 6 below)
If a caller defaults from the PIN Maintenance proceed with:
Authentication refer to IRM 220.127.116.11.3, Required Taxpayer Authentication.
Verify with CC VPARS the action the taxpayer was trying to take.
Verify if a PIN is established. If taxpayer has forgotten his/her PIN and wants to establish a new one, they must first delete the old PIN and then use the caller ID on their current notice to establish a new one.
Verify additional taxpayer authentication for taxpayers requiring to delete/erase or block PIN before continuing.
Verify the account is not in ACS status. If the account is in ACS status the taxpayer is not able to restrict access to their account until they are no longer in ACS status.
If the taxpayer is in DDIA status they might not receive a notice with Caller ID to allow them to establish a PIN.
Advise callers of the two ways to disable /restrict access to their account. They must select the correct menu option:
Press 1 to Erase current PIN and use the Caller Identification Number on their current notice.
Press 2 to Block your account for use with the automated telephone system.
Option 1 & 2 above are routed to an Automated Call Distributor (ACD) where you are prompted to enter 1 to Erase or 2 to Block a PIN. If anything other than the prompt is heard, there is a technical problem and you must try again. PIN maintenance prompt is unavailable while accounts are in ACS status.
Advise the caller that a confirmation Letter 2940C, VRU Request for Personal Identification Number (PIN), will be mailed to his/her address of record within 10 days to confirm actions for blocking or erasing their PIN. Important: Advise the taxpayer to prevent unauthorized action, they must re-enter the Primary TIN of the account into the system and they should follow the prompts to restrict access to an account.
To Restrict Access - follow these steps to re-enter the caller back into the PIN application:
Select "transfer" from the desktop application
Select the correct transfer number pop-up "3120" for English or "3249" for Spanish
Another option is to type the number in the transfer box.
Select the "Transfer" button in the pop-up.
To Lift the Block -follow these steps to re-enter the caller back into the PIN application:
Select "transfer" from the desktop application
Select the correct transfer number pop-up "3121" for English or "3259" for Spanish
Another option is to type the number in the transfer box.
Select the "Transfer" button in the pop-up.
Assisting Taxpayers with ICCE PIN Maintenance
If the taxpayer requests assistance with PIN maintenance (e.g., erase/block a PIN), assist the taxpayer while they are on the telephone. Complete authentication before proceeding. For taxpayers requesting to erase/block a PIN, see IRM 18.104.22.168.4, Additional Taxpayer Authentication. Use CC VPARS to verify that TIF data is available.
Some SSNs have conditions that cause immediate routing to an ACS CSR during normal business hours or a message (after hours) to call back between 8 a.m. and 8 p.m. The PIN maintenance prompt may or may not be heard. Should these instances occur, the PIN maintenance application is unavailable because an account is in ACS status.
If TIF data is available, go to Step number 4.
If TIF data is unavailable, use CC MFREQ-C (while taxpayer is on hold) to establish the account (usually within seconds). Then continue to Step number 4.
From an outside line, dial ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to access the new/lost/block (N/L/B) menu.
This is an internal number for IRS use only. Do not provide this number to the caller.
Select 6 if taxpayer has questions about PIN
If an announcement prior to the N/L/B Menu indicates that the ICM or IDRS is "down" you must call the next business day or when advised. At discretion of local sites or if taxpayer insists, prepare an in-house business use referral to process erase/block PIN requests.
The PIN menu is as follows:
Do not press 1 if you hear the following prompt: "If you agree with the amount you owe, press 1."
If taxpayer did not establish PIN, press Option 1.
If taxpayer forgot his/her PIN, press Option 2.
To change PIN, press Option 3. (Only the taxpayer can activate (use) this option).
To disable access to account, press Option 4.
To lift "block" from your account, press Option 5 (Only the taxpayer can lift a block).
Options 1, 2, or 4, in (5) above are routed to an Automated Call Distributor (ACD) where a prompt is received. Enter 1 to erase or block a PIN or enter 2 to lift a block. If anything other than prompt 1 or 2 is received, it indicates a technical problem and you must try again later. See (4) Caution above.
The system asks for re-entry of the taxpayer's SSN. Once the re-entry takes place, the Voice Response Unit (VRU) systems prompts to:
The system repeats the SSN as entered.
Once the re-entry takes place, follow the prompts to restrict access to an account:
Press 1 to disable/erase the PIN until next notice
Press 2 to disable/block the PIN until call back
When the above actions take place, there is an announcement that a confirmation letter will be mailed to the address of record within 10 days.
End call after all actions are completed.
A job aid, ICCE PIN Maintenance Procedures, is available on SERP. From the "Job Aids" link on the SERP home page, select the "Part 21 - Customer Account Services (Accounts Management)" link, then look under "Chapter 2: Systems and Research Programs" .
ICCE Interactive Applications (IAs)
Interactive applications help taxpayers resolve issues without talking to a CSR. Taxpayers must meet eligibility criteria to use the applications.
The following IMF applications are available:
VOICE BALANCE DUE (VBD) - permits callers to request a short term plan or establish a monthly payment plan to satisfy an outstanding balance due. It also gives the caller the ability to revise their payment due date and/or amount on an existing payment plan or revise an existing extension to an installment agreement.
LOCATION (LOC) - provides caller with information on where to file certain federal tax forms and where to mail payments.
REFUND INQUIRY (REF) - permits callers to find out about the status of their tax refund.
TRANSCRIPT (TRA) - permits callers, after address verification, to request an account transcript (Letter 2863C), a return transcript, or a Form 4506 (to submit a request for a photocopy of a previously filed return).
VOICE PROCESSING PERSONAL IDENTIFICATION NUMBER (VPPIN) or (PIN) - permits qualified callers to establish, block or change their PIN. IRM 22.214.171.124 , ICCE PIN Establishment, for procedures to establish a PIN).
PAYOFF (PAY) - provides taxpayers, who have established a PIN, to receive a current or future payoff amount (within 120 days), the location for mailing payment, and an option to set up payment arrangements through the VBD application.
VIEW CREDIT (CRD) - permits a taxpayer who has established a PIN to research a specific payment posted to his/her account or request a list of the last fifteen payments.
From the View Credit application the taxpayer may choose to enter the transcript, view debit or payoff applications.
VIEW DEBIT (DEB) - permits a caller, who has established a PIN, to hear a summary or detailed account information of his/her account for a chosen tax year.
From the View Debit application the taxpayer may choose to enter transcript, view credit, payoff, or voice balance due applications.
REFUND TRACE (RTR) - permits a caller to file a claim for replacement of a refund that was not received, lost, stolen or destroyed.
WHERE’S MY AMENDED RETURN (WMAR) - permits callers to determine the status of their amended tax return.
ICCE Interactive Modules
The following modules are used internally by the interactive applications:
ENTER TIN — used to verify the TIN input by the taxpayer.
All TIN entries are checked for file source, TIN type validity, and data on Master File. Taxpayers who indicate that a joint return was filed are prompted to enter spouse’s TIN, if no data is available on the first TIN entered.
ADDRESS — used by the transcript application to verify the street address input by the taxpayer against the address of record.
ICCE CTIOS/IPBlue Desktop Application Call Referral Data
When a taxpayer exits from an Interactive Application (IA), either by choice or by failure to respond correctly to the menu option, the call is routed to a CSR assigned to the "Default Application" . This is referred to as a "default" from an IA.
Call referral data is displayed on the ICCE CTIOS/IPBlue desktop application in the call data section and describes information about the call that has "defaulted" from the system. The call referral data displays the following information on the desktop application
Three-digit alpha to identify the automated application
An asterisk (*) following the three-digit application to indicate Spanish language call (e.g., CSS*, REF*, ETM*, etc.).
CSRs begin a call by greeting the caller in Spanish when this indicator (*) is present.
Use of the call referral data, along with IDRS CC VPARS screen information allows you to complete inquiries without asking the taxpayer duplicate questions.
When technical problems are encountered along with any Interactive Application, the desktop application displays the code for the application (VBD, REF, etc.) with an error message from below:
No IP Response (No response from Interactive Processor)
NO IDRS RESPONSE (No info received from IDRS)
IDRS COMM ERROR (IDRS Communication error)
INVALID VRU PACKET (IP received invalid VRU packet)
IDRS CMD Error (IDRS Command Code error)
VRU Link Down (Voice Response Unit link down)
Invalid RT Code (Invalid Route Code)
Invalid CRP Code (Call Referral Number not listed in CRP Table)
VRU Config Error (Configuration error occurred on VRU)
VRU Internal Error (Internal error occurred on the VRU)
To complete calls with technical problems, follow normal incoming call procedures, including taxpayer/Third-party authentication.
Upon completing the call, immediately notify the manager or system administrator of the error message.
ICCE CC VPARS
CC VPARS (Voice Processing Account Referral Screen) displays taxpayer account information and a description of the error the taxpayer encountered in an automated telephone system. The voice processing message section of the screen gives user friendly messages to indicate where the caller defaulted or exited the application.
New calculated data fields on a screen show the total TDA and TDI yield score (Internal Use Only), a total of balance due modules and a total of assessed balances.
Enter the TIN from the call referral data on the desktop application display.
Ask the caller to restate their TIN for verification and for Quality Review purposes.
Continue the taxpayer contact from point of default using existing IRM procedures, including authentication probes, if necessary.
ICCE /ENMOD History Items
History items appear on ENMOD for actions taken by ICCE applications. The ICCE identifying IDRS number is 099 after the Campus two-digit number (e.g., 29099XXXXX). The last five digits are systemically generated.
Transaction Code 016 (Miscellaneous Change Entity Code) identifies that a PIN was established. A second TC 016 indicates a PIN change. Other activities include issuing letters, IAGRE, and establishing installment agreements.
Only the taxpayer knows his/her PIN number (It does not appear on the tax module).
A three-digit route code (agent message numbers) appears when a call is routed to a CSR. CC VPARS shows the literal meaning of the route code.
By using the history information on ENMOD, VPARS and TXMOD, you can track the taxpayer’s actions during the interactive process.
ICCE Management Action Reports (MAR) (Telephone and Internet)
Management Action Reports (MAR) generate when transactions do not post to IDRS due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the following applications:
Online Payment Agreement (Internet)
The Planning and Analysis (P&A) staff determines who, within the directorate, works the MAR. The MAR Directorate Assignments are as follows:
|Account Type||MAR Type||Assignment|
|SB/SE ACS (IMF)||Update ACS Levy Sources, ACS IA Confirmation Letter, Revised ACS IA Letter||Ogden|
|SB/SE AM (IMF)||Extension Confirmation letters, IA Confirmation Letters, IA Revised Letter, PIN Update Request, Transcript Request, Refund Trace CHCKL Request, Refund Trace LETER Request||Memphis – SB/SE|
|W&I ACS (IMF)||Update ACS Levy Sources, ACS IA Confirmation Letter, Revised ACS IA Letter||Fresno|
|W&I AM (IMF)||Extension Confirmation letters, IA Confirmation Letters, IA Revised Letter, PIN Update Request, Transcript Request, Refund Trace CHCKL Request, Refund Trace LETER Request||Fresno|
|Account Type||MAR Type - (IMF & BMF)||Assignment|
|SB/SE ACS (IMF& BMF)||ACS Levy Sources, ACS Extension Confirmation Letter, ACS IA confirmation letters, ACS History Items, ACS Pending IA Transactions, ACS control bases, ACS IA Letter Revised||Internet – SB/SE|
|SB/SE AM (IMF& BMF)||Levy Sources, Extension Confirmation Letter, IA confirmation letters, History Items, Pending IA Transactions, Control bases, IA Letter Revised, PIN update request||Internet – SB/SE|
|Entity Change due to undeliverable refund, Refund Trace CHKCL request||Internet – Philadelphia|
|W&I ACS (IMF)||ACS Levy Sources, ACS Extension Confirmation Letter, ACS IA confirmation letters, ACS History Items, ACS Pending IA Transactions, ACS control bases, ACS IA Letter Revised||Internet – W&I|
|W&I AM (IMF)||Levy Sources, Extension Confirmation Letter, IA confirmation letters, History Items, Pending IA Transactions, Control bases, IA Letter Revised, PIN update request||Internet – W&I|
|Entity Change due to undeliverable refund, Refund Trace CHKCL request||Internet - Philadelphia|
A designated person is required to retrieve the reports on a daily basis and manually input the necessary action that the system failed to generate as indicated on the report, by the next business day. The designated person should confirm that the failed transactions were not completed systemically before processing manually.
The MAR includes the TIN, MFT, Business Operating Division (BOD) and tax period, along with the needed correction for each application.
The BOD dictates which customer response telephone number is used on the taxpayer letters, except for Secure Access eAuthentication transactions.
MARS Corrective Action Needed:
For full pay and installment agreements (W&I and SB/SE) processing, the paragraph number and fill-in data indicate a manual generation of Letter 5977C, Installment Agreement Accepted Terms Explained, or Letter 2273C, Installment Agreement Acceptance & Terms Explanation or Letter 5976C, CC IAPND Installment Agreement Confirmation - OPA/VBD.
For PIN (Memphis W&I and SB/SE) processing, the paragraph letter and fill-in data indicates the manual generation of Letter 2940C, VRU Request for Personal Identification Number (PIN).
For Refund Trace CHKCL (Memphis W&I and SB/SE) processing, refer to IRM 126.96.36.199.16.1, ICCE Refund Trace Reports.
For IRFOF (Philadelphia) refer to IRM 188.8.131.52.17, Treasury Check Information System (TCIS).
For Online Payment Agreement (Internet W&I and SB/SE) processing, refer to IRM 184.108.40.206.8.1, OPA Management Action Reports (MAR).
ICCE Payment Report
The Payment Report lists each account for which an installment agreement has been accepted. The daily report details the agreement type, duration, amount owed, payment date and monthly payment amount, as well as a summary of average duration, average amount owed and total accounts receivable.
ICCE Undeliverable Letters
Forward ICCE undeliverable letters, identified by 099 in the Employee Identification Number on the letter (e.g., 29099xxxxx), to Customer Service for resolution.
See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for instructions for undeliverable items.
E-File Services (eFS) System
The e-File Services (eFS) System offers several methods for filing taxes and transferring funds electronically.
eFS uses several multi-functional Electronic Filing Systems (EFS) to receive and process individual and business returns.
The following table shows the returns and systems.
e–file Practitioner Program
FEDERAL/STATE e–file Program
E-File Form 1040 Series
Taxpayers may file returns through authorized IRS e-file providers, Electronic Return Originators (EROs). EROs transmit returns via a Third-party. In some cases, the ERO may perform both the ERO function and the transmitter function.
The return may be prepared by the taxpayer, a tax professional or an ERO. Tax professionals may also be EROs, depending upon the functions performed.
Taxpayers who file electronically using tax preparation software or who file through a tax professional are required to use a Personal Identification Number (PIN) to sign their returns. Taxpayers create their PINs using any five digits except all zeroes. If authorized by the taxpayer, the taxpayer’s PIN may be generated by the software or entered by the Electronic Return Originator (ERO). If the return is filed using the Self-Select PIN method, the taxpayer must also provide their Date of Birth (DOB) and one of the following:
Prior year adjusted gross income (AGI). The AGI amount may not be from an amended return, a corrected amount from a math error notice, or other changes made during IRS processing.
Prior year Self-Selected PIN. The prior year Self-Selected PIN is the five digit PIN they used to sign their prior year tax return.
The Practitioner PIN method is another signature option for taxpayers who use an IRS e-file provider to prepare their tax returns. This option is used in transmitting Form 1040 as a totally paperless electronic return. A Form 8879, IRS e-file Signature Authorization, must be completed for all returns filed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, Application for Extension of Time To File U.S. Income Tax Return, must be completed for Forms 4868 filed using the Practitioner PIN method of filing when there is an Electronic Funds Withdrawal (EFW). Information on the requirements for using the Practitioner PIN method can be found in IRM 220.127.116.11.1.2, Practitioner Personal Identification Number (PIN) Method.
The Self-Select PIN is the only IRS e-file signature method available to taxpayers who file a federal individual income tax return using online tax preparation software. This new requirement is to promote a paperless and secure method of signing individual returns electronically. Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature. On a joint return, both spouses are required to enter a PIN as their electronic signature.
Who is eligible to electronically sign using the Self-Select PIN signature method?
Taxpayers filing form 1040, 1040-SR, 1040-SS(PR), 1040-NR.
Taxpayers who are age 16 or older on or before December 31, 2016, who have never filed a tax return.
Primary taxpayers under age 16 who have filed previously.
Secondary taxpayers under age 16 who have filed in the immediate prior year.
Military personnel residing overseas with APO/FPO addresses.
U.S. citizens and resident aliens residing in the U.S. Possession of Puerto Rico or with foreign country addresses.
Taxpayers who are filing on behalf of deceased taxpayers.
Taxpayers must attach the following forms to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return:
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written acknowledgement)
Form 2848, Power of Attorney and Declaration of Representative (or POA that states that the agent is granted authority to sign the return.)
Form 3115, Application for Change in Accounting Method
Form 3468, attach a copy of the first page of NPS Form 10-168A, Historic Preservation Certification Application (Part 2 - Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested)
Form 4136, attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 5713, International Boycott Report
Form 8283, NonCash Charitable Contributions, section A (if any statement or qualified appraisal is required) or section B., Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)
Form 8332, Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent (or certain pages from a divorce decree or separation agreement, that went into effect after 1984 and before 2009) (see instructions)
Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
Form 8864, Biodiesel and Renewable Diesel Fuels Credit, attach the certificate for Biodiesel and, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 8949, Sales and Other Dispositions of Capital Assets, (or a statement with the same information), if you elect not to report your transactions electronically on Form 8949
Who is not eligible to electronically sign using the Self-Select PIN method?
Taxpayers under age 16 who have never filed.
Secondary Taxpayers (spouse) under age 16 who did not file in the immediate prior year.
The Form 8453, U.S. Individual Tax Transmittal for an IRS e-file Return, will now be used to submit all required attachments to both online and practitioner prepared individual income tax returns.
If the taxpayer does not have their tax return information available, the taxpayer may use online self-help applications on IRS.gov (e.g., Get Transcripts Online, etc.) or may call the Interactive Voice Response (IVR) toll-free number, 800-908-9946, to request the transcript.
Do not provide the AGI over the phone.
Command Code (CC) RTVUE and/or CC TRDBV or the Return Review Display (RRD) system on the Employee User Portal (EUP) must be used to provide tax information, as original filing information is available regardless of subsequent adjustments or math errors.
If there are multiple returns for a tax year, CC RTVUE will show multiple tax returns for that year. The returns are in DLN order and the TC 150 may not be the first return shown. Input 00X where X is the number of returns, e.g., If the TC 150 has a higher DLN than the TC 976, the TC 976 will be on CC RTVUE first as 001 and the 150 would be 002.
CC TXMOD and CC IMFOL will show the AGI as adjusted or corrected, NOT as filed
Special Circumstances: If the taxpayer filed their prior year's tax return after Cycle 50, using the ECC-MTB posting cycle, they should enter zero (0.00) for their prior year AGI. If the taxpayer's last year AGI was negative, they must enter the amount as a negative number. See IRM 18.104.22.168.1.1(4), Self-Select Personal Identification Number (PIN) Method. If the taxpayer has not filed their prior year return, they should enter zero (0.00) for their prior year AGI. Current year Form 1040 series filers who filed Form 1040-SS or Form 1040-PR in the prior year (These forms do not have an AGI line).
If it has been determined that the taxpayer meets the Special Circumstances listed above, inform the taxpayer how best to proceed without disclosing the prior year AGI.
Use the RRD system on EUP to assist taxpayers with rejected returns and other e-file inquiries.
E-file 1040 Series Online Filing
The taxpayer may use tax preparation software bought Commercial-off-the-shelf (COTS) or available by electronic transmission to create an electronic income tax return using a personal computer Internet connection. A taxpayer may file up to five returns electronically with one software package.
The online company will transmit online returns from the taxpayers to the appropriate Submission Processing Campus within 24 hours, retrieve the taxpayer acknowledgement and provide the acceptance or rejection notification to the taxpayer.
Each taxpayer is required to use a Self-Select Personal Identification Number PIN, or the Adjusted Gross Income (AGI) from the prior year return (see paragraph 7 below) to sign his/her e-file online return.
Taxpayers who choose to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The taxpayer selects five numbers (except all zeros) to enter as their electronic signature. As part of the authentication process, the taxpayer may choose between two “shared secrets.”
The shared secrets are the original prior year Adjusted Gross Income (AGI) or prior year Self-Selected PIN. The prior year Self-Selected PIN is the five-digit PIN the taxpayer used to electronically sign their previous tax year e-file return. The online filer has to enter their date of birth and one of the following:
Prior year Self-Select PIN.
Accounts Management employees do not have access to SSP information.
The taxpayer cannot use the AGI from an amended return, a corrected amount from a math error notice or other changes made during IRS processing. If the taxpayer does not have the original AGI, the taxpayer may receive the AGI through the Get Transcript Online self-help application on IRS.gov or by calling the Interactive Voice Response (IVR) toll-free number, 800-908-9946. See IRM 22.214.171.124.1.1(4), Self-Select Personal Identification Number (PIN) Method, for further instructions if the AGI is a negative amount.
If the taxpayer calls to request the prior year AGI in order to e-file, do not provide the taxpayer with the AGI. Direct the taxpayer to the self-help application Get Transcript Online on IRS.gov, see IRM 126.96.36.199, Get Transcript , for additional information. You may also direct the taxpayer to the toll-free IVR number, 800-908-9946, where the taxpayer may request account or tax returns for previous years, see IRM 188.8.131.52.3, Interactive Voice Response, for additional information. For transcript requests for Practitioner Priority Service see IRM 184.108.40.206.4, Transcript Requests. If the taxpayer is unable to acquire their transcript through these processes, you may send a transcript to the taxpayer’s address of record. Alternatively, you may instruct the taxpayer to file the tax return by paper or seek electronic return originator (ERO) support.
If the caller has an active Identity Theft indicator on the tax year requested see IRM 220.127.116.11.1 (5), Assistor Provided through Transcript Delivery System, for a list of transaction codes that will prevent a transcript from generating. This includes the primary or secondary on a married filing joint account. Direct the taxpayer to file the return by paper. See IRM 18.104.22.168, Get Transcript Breach, for more information on TC 971 AC 505 specific incident numbers.
The transcript may only be sent to the "address of record" at the time of the call. If the caller updates the address of record during the call, do not send the transcript to the new address.
Section 2. Insurance Provider Fee
(1) This transmits revised IRM 25.21.2, Affordable Care Act, Insurance Provider Fee.
This IRM section describes the Insurance Provider Fee (IPF) process.
(1) IRM 22.214.171.124: Updated Insurance Provider Fee Guidance to add citations of guidance released after the last publication of this IRM.
(2) Updated IRM throughout to indicate that the insurance provider fee was repealed for calendar years beginning after December 31, 2020.
(3) Editorial corrections made throughout.
Effect on Other Documents
John V. Cardone
Assistant Deputy Commissioner Compliance Integration
Large Business and International Division
Program Scope and Objectives
Purpose : This IRM provides information about the Insurance Provider Fee (IPF) imposed by section 9010 of the Affordable Care Act. The insurance provider fee was repealed for calendar years beginning after December 31, 2020. This section of the ACA did not amend the Internal Revenue Code.
Audience : IRS employees that receive IPF inquiries.
Policy Owner : LB&I Enterprise Activities Practice Area, Financial Institutions and Products
Program Owner : ACA Team within Enterprise Activities Practice Area, Financial Institutions and Products
Primary Stakeholders : ACA Insurance Provider Fee program analysts (LB&I Enterprise Activities Practice Area, Financial Institutions and Products - ACA team).
Program Goals : Administer ACA Provision 9010, Health Insurance Provider Fee.
The Patient Protection and Affordable Care Act of 2010 established Provision 9010, which imposes an annual fee on each covered entity engaged in the business of providing health insurance for United States health risks. The insurance provider fee was repealed for calendar years beginning after December 31, 2020.
Section 9010 of the Affordable Care Act of 2010 imposes an annual fee on each covered entity engaged in the business of providing health insurance for calendar years beginning after December 31, 2013. Collection of the fee is suspended for fee years 2017 and 2019 and was repealed for calendar years beginning after December 31, 2020.
Section 9010 (b) and (e) provide rules for determining the amount of the annual fee for each covered entity. Section 9010 (b)(1) requires the applicable fee amount for each year to be allocated, using a specified formula, among covered entities with aggregate net premiums written of over $25 million. The applicable fee amounts for calendar years are:
|Year||Applicable Fee Amount|
|2015 & 2016||$11.3 billion|
|2019 and thereafter||The applicable amount for the preceding calendar year increased by the rate of premium growth for the preceding calendar year|
A section 9010 team is designated to administer the IPF fee. IPF inquiries or questions may be directed to the team at its dedicated phone number, 1-616-365-4617 (not a toll-free number), or to the dedicated mailbox *LBI IPF or [email protected]
The following are commonly used terms and acronyms:
|Controlled Group||A controlled group means a group of two or more persons, including at least one person that is a covered entity, treated as a single employer under IRC 52(a), 52(b), 414(m), or 414(o).|
|Covered Entity||A covered entity is generally any entity with net premiums written for health insurance for United States health risks in the fee year.|
|Data Year||The data year means the calendar year immediately before the fee year. For example, 2013 is the data year for the 2014 fee year.|
|Fee Year||The fee year means the calendar year in which the fee must be paid to the government.|
|Health Insurance||Health Insurance generally has the same meaning as the term health insurance coverage in IRC 9832(b)(1)(A), defined to mean benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a covered entity. The term health insurance includes limited scope (also called stand-alone) dental and vision benefits under IRC 9832(c)(2)(A) and retiree-only health insurance.|
|Supplemental Health Care Exhibit (SHCE)||A form published by the National Association of Insurance Commissioners (NAIC) that most covered entities are required to file annually under state law.|
|United States||United States means any of the 50 states, the District of Columbia, or any of the possessions of the United States including American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands.|
|United States Health Risk||A United States Health Risk is the health risk of any individual who is (1) a United States citizen, (2) a resident of the United States (within the meaning of IRC 7701(b)(1)(A)), or (3) located in the United States, with respect to the period such individual is so located. |
For calendar years after 2015, a qualified expatriate (and any spouse, dependent, or any other individual enrolled in the plan) enrolled in an expatriate health plan shall not be considered a United States health risk.
Exhibit 25.21.2-1 provides a high-level overview of the IPF fee process.
Insurance Provider Fee Guidance
The IRS has issued guidance on the IPF fee as follows:
Proposed Regulations issued March 3, 2013, (REG-118315-12, 78 FR 14034)
Final Regulations issued November 26, 2013 (TD 9643, 2013-51 IRB 750)
Notice 2013-76 (2013-51 IRB 769) issued November 26, 2013, (time/manner of submitting Form 8963, preliminary fee calculation, and error correction)
Rev. Rul. 2013-27 issued November 26, 2013 (gross income defined)
Notice 2014-24 (2014-16 IRB 942) issued March 29, 2014 (expatriate plan temporary safe harbor, obsoleted by Notice 2015-29)
Notice 2014-47 (2014-25 IRB 522) issued August 12, 2014 (definition of covered entity, clarified in TD 9711)
Notice 2015-29 (2015-15 IRB 873) issued March 30, 2015 (expatriate plan special rule for 2014 and 2015, obsoletes Notice 2014-24)
Notice 2016-14 (2016-07 IRB 315) issued January 20, 2016 (extends application of Notice 2015-49 special rule to 2016)
Final Regulations issued February 22, 2018 (TD 9830, 2018-11 IRB 423) (definition of a covered entity, consistency requirement, special rule for covered entities that use the fee year as test year)
Notice 2019-50 (2019-37 IRB 700) set the applicable amount for fee year 2020 at $15,522,820,037.
TD 9881 (2019-49 IRB 1288) mandated all entities reporting more than $25 million in net premiums written must file Form 8963 electronically.
Continue to check the IPF website on IRS.gov for updates or additional guidance that may be issued affecting the 9010 fee. See https://www.irs.gov/ACA9010.
Information Requested from Covered Entities
Covered entities must provide information relevant to the determination of the IPF fee by submitting Form 8963, Report of Health Insurance Provider Information, and providing the information specified by the form and instructions.
Information requested on Form 8963 includes:
National Association of Insurance Commissioners (NAIC) Code, if applicable
NAIC Group Code, if applicable
Medical loss ratio (MLR) rebates
Stand-alone dental and vision direct premiums written
IRC 501(c) (3),(4), (26) or (29) qualifying premiums written
Members of controlled groups, if applicable
Designated entity information
Covered entities must submit Form 8963 by April 15th of each fee year. If April 15th falls on a Saturday, Sunday, or legal holiday, the due date of the form is the next business day. The term "legal holiday" means any legal holiday in the District of Columbia. For a list of legal holidays, go to IRS.gov and enter the words "legal holidays" in the search box. For fee year 2020, covered entities reporting more than $25 million in net premiums written must submit Form 8963 electronically. Other covered entities may submit Form 8963 electronically or by mail. The mailing address is:
Data Transcription and Due Diligence
For fee year 2020, covered entities reporting more than $25 million in net premiums written must submit Form 8963 electronically. Other covered entities may submit Form 8963 electronically or by mail.
All electronically filed forms are received by the IPF application system.
All paper filed forms received are transcribed into the IPF application system.
Data perfection is performed as necessary to perfect data in the IPF application system. All forms are entered into the IPF application exactly as they were completed. If a form is incomplete, a complete corrected form is secured from the filer.
Data validation due diligence is performed to determine proper direct premiums written, qualification for the partial exclusion for IRC 501 (c) (3), (4), (26) and (29) entities, and controlled group or stand-alone entity status.
The annual applicable fee amount is apportioned to each covered entity based on the ratio of the covered entity’s net premiums written for health insurance for any United States health risk that are taken into account during the preceding calendar year, to the aggregate net premiums written for such health insurance of all covered entities that are taken into account during the preceding calendar year.
Under section 9010(b)(2)(A), the amount of net premiums written that is taken into account for each covered entity per calendar year is 0 percent of net premiums written up to and including $25 million, 50 percent of net premiums written that are more than $25 million but not more than $50 million, and 100 percent of net premiums written that are over $50 million.
Additionally, after the application of the dollar thresholds of section 9010(b)(2)(A), section 9010(b)(2)(B) excludes from the amount taken into account 50 percent of the remaining net premiums written for health insurance that are attributable to the activities (other than activities of an unrelated trade or business as defined in section IRC 513) of any covered entity qualifying under section IRC 501(c) (3), (4), (26), or (29) and exempt from tax under IRC 501(a).
Notice of Preliminary Calculation (Letter 5066C)
The IRS will send each covered entity a notice of preliminary fee calculation each fee year, Notice of Preliminary Calculation (Letter 5066C). The notification will include the following:
The covered entity’s allocated fee
The covered entity’s net premiums written for health insurance of United States health risks
The covered entity’s net premiums written for health insurance of United States health risks taken into account after application of §57.4(a)(4)
The aggregate net premiums written for health insurance of United States health risks taken into account for all covered entities
Premiums eligible for the partial exclusion for certain exempt activities, if applicable
Instructions for how to submit a corrected Form 8963 to correct any errors through the error correction process
Error Correction Process
Upon receipt of the preliminary fee calculation, each covered entity is required to review its preliminary fee calculation and submit a corrected Form 8963 if there are any errors. The covered entity will make an error correction report by completing in full a new Form 8963 and checking the "Corrected Report" box on the form. The corrected Form 8963 will replace the original Form 8963. Therefore, the corrected report must contain all of the information required by the form’s instructions.
In the case of a controlled group, if the notice of preliminary fee calculation contains one or more errors, the corrected Form 8963 must include all of the information required by the form’s instructions for the entire controlled group, including members that do not have corrections. Additionally, a covered entity may include attachments with the corrected Form 8963 if any corrected item requires further explanation. Corrected Form 8963s must be submitted electronically, if reporting more than $25 million in net premiums written, or by mail no later than July 15th of each fee year.
Covered entities may mail corrected reports to:
21.2: I1.02: Section 1
This statute and rule reprint is for ready reference only. For official text consult the New Jersey Statutes Annotated and the New Jersey Administrative Code.
21:2-1. Short title of act
This chapter may be cited as the "fireworks regulation law".
21:2-2. General definitions
&ldquoFireworks&rdquo include any combustible or explosive composition, or any substance or combination of substances, or article prepared for the purpose of producing a visible or an audible effect by combustion, explosion, deflagration or detonation, but shall not include sparkling devices and novelties.
&ldquoFireworks factory building&rdquo means any building or other structure in which the manufacture of fireworks, other than sparklers, or in which any processing involving fireworks other than sparklers, is carried on.
&ldquoFireworks plant&rdquo means and includes all lands, with buildings thereon, used in connection with the manufacturing or processing of fireworks, as well as storehouses located thereon for the storage of finished fireworks.
&ldquoHighway&rdquo means any public street, public alley, public road, or navigable stream.
&ldquoNavigable streams&rdquo mean streams susceptible of being used, in their ordinary condition, as highways of commerce, over which trade and travel are or may be conducted in the customary modes, but shall not include streams which are not capable of navigation by barges, tugboats, and other large vessels.
&ldquoRailroad&rdquo means any steam, electric or other railroad which carries passengers for hire, but shall not include sidings or spur tracks installed primarily for the use of the fireworks plant.
&ldquoSparkling devices and novelties&rdquo mean:
a. wood sticks or wire sparklers of not more than 100 grams of pyrotechnic mixture per item
b. hand held or ground based sparkling devices which are non-explosive and non-aerial, which may produce a crackling or whistling effect, and contain 75 grams or less of pyrotechnic composition per tube or a total of 500 grams or less for multiple tubes and
c. snakes and glow worms, smoke devices, and trick noisemakers, which include party poppers, snappers, and drop pops, each consisting of 25/100 grains or less of explosive mixture.
21:2-3. "Dangerous fireworks" defined
&ldquoDangerous fireworks&rdquo mean the following:
Toy torpedoes containing more than 5 grains of an explosive composition.
Paper caps containing more than .35 grain of explosive composition.
Firecrackers or salutes exceeding 5 inches in length or 3/4 inch in diameter.
Cannons, canes, pistols or other devices designed for use otherwise than with paper caps.
Any fireworks containing a compound or mixture of yellow or white phosphorous or mercury.
Any fireworks that contain a detonator or blasting cap.
Fireworks compositions that ignite spontaneously or undergo marked decomposition when subjected for 48 consecutive hours to a temperature of 167 degrees Fahrenheit.
Fireworks that can be exploded en masse by a blasting cap placed in one of the units or by impact of a rifle bullet or otherwise.
Fireworks, such as fusees, containing a match tip, or head, or similar igniting point or surface, unless each individual tip, head or igniting point or surface is thoroughly covered and securely protected from accidental contact or friction with any other surface.
Fireworks containing an ammonium salt and a chlorate.
21:2-4. Application of chapter
Nothing in this chapter shall be construed as applying to the transportation of any article or thing shipped in conformity with the regulations prescribed by the Interstate Commerce Commission, to the military or naval forces of the United States, to the duly authorized militia of the State, to the use and manufacture of signals and fusees necessary for the safe operation of railroads, steamboats or aircraft, or to the use of fireworks for agricultural purposes in connection with the raising of crops.
21:2-5. Explosives laws not repealed
Nothing in this chapter contained shall be deemed to repeal any of the provisions of chapter one of this title (21:1-1 et seq.).
21:2-6. Dangerous fireworks prohibited
It shall be unlawful to manufacture, sell, transport or use dangerous fireworks within the state.
21:2-7. Fireworks showers and pyrotechnics prohibited in certain buildings exceptions
a. The use of what are technically known as fireworks showers, or of any composition containing potassium and sulphur, inside any building other than as authorized in subsection b. of this section shall be unlawful. A violation of this section shall be subject to the provisions of R.S. 21:3-8.
b. The use of what are technically known as fireworks showers, or of any composition containing potassium and sulphur, in theaters or public halls, shall be permitted but shall be subject to prior approval by the appropriate fire official according to the provisions of the "Uniform Fire Safety Act," P.L. 1983, c. 383 (C. 52:27D-192 et seq.).
No fire official shall approve any such use unless the premises have been designed and constructed to accommodate such activity in accordance with the applicable provisions of the Uniform Fire Safety Code adopted pursuant to the "Uniform Fire Safety Act," P.L. 1983, c. 383 (C. 52:27D-192 et seq.), the State Uniform Construction Code adopted pursuant to the "State Uniform Construction Code Act," P.L. 1975, c. 217 (C. 52:27D-119 et seq.), or both.
21:2-8. Factory buildings location of
No factory building shall be situated nearer than two hundred feet from any inhabited building or to any highway or to any railroad, nor nearer than fifty feet from any building used for the storage of explosives or fireworks, nor nearer than twenty-five feet to any other factory building. This section shall not apply to factory buildings existing on March twenty-fifth, one thousand nine hundred and thirty, in fireworks plants then in operation.
21:2-9. Storage buildings location of
No building in a fireworks plant used for the storage of finished fireworks, other than those containing only sparklers, shall be situated nearer than three hundred feet from any building not used in connection with the manufacture of fireworks, nor from any highway, railroad or navigable stream, nor within three hundred feet of the property line of the fireworks plant. This section shall not apply to such storehouses existing on March twenty-fifth, one thousand nine hundred and thirty.
21:2-10. Fences, gates and watchmen
All fireworks plants shall be inclosed on all sides by substantial fences and all openings to such inclosures shall be fitted with suitable gates, which, when not locked, shall be in charge of a competent watchman who shall have charge of the fireworks plant when it is not in operation.
21:2-11. Fire protection
Fireworks plants and all buildings situated within fireworks plant inclosures, shall be equipped with suitable fire protection, commensurate with the hazard involved, to protect life and property from direct burning and exposure. Such fire protection shall be installed as directed by the Commissioner of Labor or by the agency in the municipality wherein a plant is located which is authorized to enforce the "Uniform Fire Safety Act," P.L.1983, c.383 (C.52:27D-192 et seq.).
21:2-12. Precautions against fire
No stoves, exposed flame or electrical heating devices shall be used in any part of any fireworks plant, except in the boiler room or machine shop if no fireworks or chemicals are stored therein. All parts of the buildings in fireworks plants shall be kept clean, orderly and free from accumulations of dust or rubbish.
21:2-13. Storage in factory buildings prohibited
Fireworks in the finished state shall not be stored in buildings where fireworks are in process of manufacture.
21:2-14. Character of fireworks which may be manufactured
No fireworks may be manufactured except such as shall be approved for transportation by the regulations of the interstate commerce commission.
21:2-15. Marking packages
The outside of each package of fireworks prepared by a manufacturer shall bear upon the outside thereof the words "Fireworks----Handle Carefully----Keep Fire Away" in letters not less than 7/16 inch in height, and in addition shall show the name of the fireworks manufacturer.
21:2-16. Uniforms of employees
All factory employees in fireworks plants employed in loading, filling or handling of charged fireworks in process of manufacture, or of explosive compositions, shall be clothed in suitable uniforms to be approved by the department of labor.
21:2-17. Matches, liquor and narcotics
No employee or other person shall enter or attempt to enter any fireworks plant with matches or other flame-producing devices, nor with liquor or narcotics in his or her possession or control, nor while under the influence of liquor or narcotics, nor partake of intoxicants or narcotics while in the plant.
21:2-18. Smoking and carrying matches in fireworks plant
No person shall smoke nor carry matches, a lighted cigar, cigarette or pipe within any room or inclosed place or upon any part of a fireworks plant.
21:2-19. Warning signs
All fireworks plants shall be properly posted with "Warning" and "No Smoking" signs.
21:2-20. Containers for matches at entrances
It shall be the duty of the superintendent, foreman or other person in charge of any fireworks plant to provide safety containers for matches at all main entrances of the plant, where all matches in the possession of all persons shall be deposited before entering the plant inclosure.
On receipt of an application to operate a fireworks plant, the commissioner of labor shall cause an inspection to be made of the premises described in the application for the purpose of determining whether they conform to the provisions of this chapter.
21:2-22. Certificate of registration posting
If the conditions in the fireworks plant conform to the provisions of this chapter, the commissioner of labor shall issue a certificate of registration which shall be protected under glass and posted in a conspicuous place near the entrance to the fireworks plant. The certificate shall continue in force until revoked.
21:2-23. Denial of certificate reasons filed
If the commissioner denies an application for a certificate of registration, he shall file in his office a statement of the reasons therefor and furnish the applicant with a copy of the same.
21:2-24. Revocation of certificate
The commissioner may revoke a certificate of registration if the fireworks plant is not maintained in accordance with the provisions of this chapter applicable thereto.
21:2-25. Statement of reasons for revocation
If a certificate is revoked the commissioner shall file in his office a statement of the reasons therefor and furnish a copy of same to the owner and persons operating the fireworks plant. No fireworks plant shall be operated after revocation of its certificate of registration until such fireworks plant complies with this chapter, and a new certificate is issued.
21:2-26. Records and duplicates of certificates
A record of the certificates of registration issued and revoked shall be kept on file in the office of the commissioner, and a duplicate sent to the chief of the fire department of each community, in which a fireworks plant is located.
21:2-27. Indemnity bond
The owner or operator of any fireworks plant, within sixty days after demand therefor in writing by the commissioner of labor, unless exempted therefrom as hereinafter provided, shall file and keep on file with the department of banking and insurance of the state, an indemnity bond payable to the state of New Jersey in such sums as may be determined by the commissioner of labor and set forth in such demand, not in excess of fifty thousand dollars nor less than ten thousand dollars, with surety or sureties satisfactory to such department, conditioned for the payment of all final judgments that may be rendered against such owner or operator for damages caused to persons and property by reason of any explosion at such fireworks plant of the product or component part or parts thereof there manufactured, processed or handled.
21:2-28. Exemption from filing bond
Any fireworks plant owner or operator desiring to be exempted from filing such bond may make application to the state department of banking and insurance, showing his financial ability to discharge all such judgments to the amount of the bond required by the commissioner of labor that may be entered against him, whereupon such department, if satisfied with the financial ability of the applicant, shall, by written order, exempt the applicant from the filing of such bond, and the department of banking and insurance may from time to time require further statements from the applicant showing his financial ability and, if dissatisfied therewith, may in its discretion revoke such exemption, and require the filing of such bond.
21:2-29. Prohibited places of storage or sale
It shall be unlawful to store or sell fireworks:
a. In any building where paints, oils or varnishes are manufactured or kept for use or sale, unless paints, oils and varnishes are in original unbroken containers
b. In any building where matches (other than approved safety matches), rosin, turpentine, gasoline, or other highly inflammable substances, or substances which may generate inflammable vapors are used, stored or kept for sale
c. In any building where stoves or exposed flame are used in the part of the building where fireworks are stored or offered for sale.
21:2-29.1. Permit to store or sell fireworks for use for agricultural purposes
It shall be unlawful to store or sell fireworks, designed or intended to be used for agricultural purposes as pest-control bombs in connection with the raising of crops, without first obtaining from the Commissioner of Labor a permit to store or sell such fireworks.
The Commissioner of Labor is authorized to issue such permits subject to rules and regulations to be prescribed by him and upon the payment of the required fees.
The rules and regulations shall be such as will reasonably protect the safety of the public by limiting the quantities to be stored in any one place and by providing safeguards against the danger of explosion and damage thereby to persons and property.
In prescribing the rules and regulations, the commissioner shall consult and co-operate with the State Department of Agriculture.
The fee for issuing any such permit shall be fixed by the commissioner according to a scale of quantities and locations prescribed by him, but in no case shall such fee exceed $100.00.
21:2-30. Smoking not allowed in place of sale
No smoking shall be allowed in any building where fireworks are offered for sale. Over each entrance to such a store a sign in large letters shall be displayed reading "Fireworks For Sale----No Smoking Allowed".
21:2-31 to 21:2-34. Repealed by L. 1991, c. 55, § 11, eff. March 13, 1991
21:2-35. Violations crime of fourth degree
Any person who fails to comply with or violates any of the provisions of this chapter shall be guilty of a crime of the fourth degree.
21:2-36. Delivery of fireworks prohibited exceptions
a. A person shall not knowingly deliver fireworks to a person within this State unless the person to whom delivery is to be made is named on a valid permit obtained pursuant to R.S. 21:3-1 et seq. as the person authorized to receive fireworks or unless the person is the owner, manager, or designated employee acting as the agent of the owner or manager, of a legally operated commercial enterprise registered pursuant to section 10 of P.L.1991, c.55 (C.21:2-37). At the time of delivery, the person receiving the fireworks shall make the permit or registration available to the person making delivery for review and the number of the permit or registration held by the receiver shall be recorded on each bill of lading, manifest or invoice issued to cover the sale and shipment of the fireworks. A record of the bill of lading, manifest, or invoice shall be retained by the person making delivery for a period of three years and shall be available for inspection by municipal enforcement authorities, the Department of Labor, or other law enforcement authorities.
A package to be delivered to a person who does not have a valid permit or registration shall be turned over to the local municipal law enforcement authority who in turn shall notify the Office of Safety Compliance in the Department of Labor.
b. A package containing fireworks prepared by a manufacturer, supplier or seller for shipment or transportation into or within this State to a purchaser or receiver shall be labeled in accordance with the requirements of State and federal law, and the rules and regulations promulgated pursuant to those laws, concerning the transportation of hazardous materials.
Notwithstanding the penalty set forth in R.S. 21:2-35, a violation of this section is a disorderly persons offense.
21:2-37. Registration of fireworks manufacturers, dealers
A person who is the owner or manager of a legally operated commercial enterprise involving the manufacture, distribution, storage, or sale of fireworks shall, in addition to the certificate of registration issued pursuant to R.S. 21:2-22 or a permit issued pursuant to section 2 of P.L.1954, c.52 (C.21:2-29.1), annually register with the municipality in which the main office of the enterprise is located and with any municipality in which the enterprise stores fireworks, if fireworks are stored in a municipality other than the municipality in which the main office is located. The registration shall be filed with the agency authorized to enforce the "Uniform Fire Safety Act," P.L.1983, c.383 (C.52:27D-192 et seq.) by submitting a letter of registration or by completing a form supplied by the agency.
An identification number for the registration shall be issued and a certified copy of the registration shall be returned to the owner or manager. The registration shall be available upon request for inspection by any person during normal business hours. A copy of each registration shall be forwarded to the Office of Safety Compliance in the Department of Labor.
The agency with which a registration is filed may deny the registration if it finds that the enterprise is not a legally operated commercial enterprise. Denial shall be in writing with the reasons for denial clearly stated. A copy of the letter of the denial shall immediately be forwarded to the Office of Safety Compliance in the Department of Labor.
And I John saw the holy city
new Jerusalem coming down from God out of heaven F18 Zohar in Gen. fol. 126. 4. BACKGROUND In some cases, the Board may be totally excluded from inspecting certain types of operations. These include operations covered by Part II of the federal Canada Labour Code, mines covered by the provincial Mines Act, and railways covered by the provincial Railways Act. In other cases, the Board may not be excluded from a particular type of operations, but certain equipment or activities may be covered by a statute or regulation administered by another agency. These limits are largely matters of general law over which the Board has no control. They are also too complex to state in this Item. The purpose of this Item is to provide general guidance on how Board officers will exercise their powers in situations where it has been established that there are jurisdictional limits on those powers. Subject to section 3, the OHS provisions apply to (a) every employer and worker whose occupational health and safety are ordinarily within the jurisdiction of the government of British Columbia, (b) the government of British Columbia and every agency of that government, and (c) the government of Canada, every agency of that government and every other person whose occupational health and safety are ordinarily within the jurisdiction of the Parliament of Canada, to the extent that the government of Canada submits to the application of the OHS provisions. Section 3: (1) The OHS provisions and the regulations under those provisions do not apply in respect of the following: (a) mines to which the Mines Act applies (b) unless a regulation under subsection (2) applies, the operation of industrial camps to the extent their operation is subject to regulations under the Public Health Act . (2) The Lieutenant Governor in Council may, by regulation, provide that all aspects of the OHS provisions and the regulations under those provisions apply to camps referred to in subsection (1)(b), in which case those provisions and regulations prevail over the regulations under the Public Health Act to the extent of any conflict. [Note - As of the date of this policy, the federal government had not submitted to the application of the OHS provisions of the Act under section 2(c). Nor had the Lieutenant Governor in Council made regulations relating to camps under section 3(2).] (1) Without limiting section 335 [interjurisdictional agreements and arrangements], the Board may enter into agreements or make arrangements respecting cooperation, coordination and assistance related to occupational health and safety and occupational environment matters with the following: (a) the government of British Columbia, the government of Canada or the government of another province or territory (b) an agency of a government referred to in paragraph (a) (c) another appropriate authority. (2) In relation to an agreement or arrangement under subsection (1), the Board may (a) authorize Board officers to act on behalf of the other party to the agreement or arrangement, and (b) authorize persons appointed by the other party to the agreement or arrangement to act as an officer under this Act, subject to any conditions or restrictions established by the Board. POLICY Board officers will not knowingly issue an order or exercise another Board power under the OHS provisions of the Act with respect to an operation in this situation. If Board officers observe what they believe to be a violation of a statute or a regulation administered by another agency, they will: (b) Where the Board is not totally excluded from inspecting an operation, but certain equipment or activities included in the operation are covered by a statute or regulation administered by another agency Board officers will not issue an order or exercise another power to directly enforce a statute or regulation of another agency in this situation. Board officers may issue an order or exercise another power under the Act where: If the order or exercise of another power appears to be in conflict with an applicable statute or regulation administered by the other agency, Board officers will seek direction from their managers before proceeding. If Board officers observe what they believe to be a violation of a statute or a regulation administered by another agency, they will: (c) Authority under another statute or regulation or an agreement under Section 18 In some situations, the specific terms of another statute or regulation or an agreement with another agency under section 18 of the Act may authorize Board officers to exercise authority under other statutes or regulations that would not generally be permitted.
coming down from God out of heaven
F18 Zohar in Gen. fol. 126. 4.
In some cases, the Board may be totally excluded from inspecting certain types of operations. These include operations covered by Part II of the federal Canada Labour Code, mines covered by the provincial Mines Act, and railways covered by the provincial Railways Act.
In other cases, the Board may not be excluded from a particular type of operations, but certain equipment or activities may be covered by a statute or regulation administered by another agency.
These limits are largely matters of general law over which the Board has no control. They are also too complex to state in this Item.
The purpose of this Item is to provide general guidance on how Board officers will exercise their powers in situations where it has been established that there are jurisdictional limits on those powers.
Subject to section 3, the OHS provisions apply to
(a) every employer and worker whose occupational health and safety are ordinarily within the jurisdiction of the government of British Columbia,
(b) the government of British Columbia and every agency of that government, and
(c) the government of Canada, every agency of that government and every other person whose occupational health and safety are ordinarily within the jurisdiction of the Parliament of Canada, to the extent that the government of Canada submits to the application of the OHS provisions.
(1) The OHS provisions and the regulations under those provisions do not apply in respect of the following:
(a) mines to which the Mines Act applies
(b) unless a regulation under subsection (2) applies, the operation of industrial camps to the extent their operation is subject to regulations under the Public Health Act .
(2) The Lieutenant Governor in Council may, by regulation, provide that all aspects of the OHS provisions and the regulations under those provisions apply to camps referred to in subsection (1)(b), in which case those provisions and regulations prevail over the regulations under the Public Health Act to the extent of any conflict.
[Note - As of the date of this policy, the federal government had not submitted to the application of the OHS provisions of the Act under section 2(c). Nor had the Lieutenant Governor in Council made regulations relating to camps under section 3(2).]
(1) Without limiting section 335 [interjurisdictional agreements and arrangements], the Board may enter into agreements or make arrangements respecting cooperation, coordination and assistance related to occupational health and safety and occupational environment matters with the following:
(a) the government of British Columbia, the government of Canada or the government of another province or territory
(b) an agency of a government referred to in paragraph (a)
(c) another appropriate authority.
(2) In relation to an agreement or arrangement under subsection (1), the Board may
(a) authorize Board officers to act on behalf of the other party to the agreement or arrangement, and
(b) authorize persons appointed by the other party to the agreement or arrangement to act as an officer under this Act, subject to any conditions or restrictions established by the Board.
Board officers will not knowingly issue an order or exercise another Board power under the OHS provisions of the Act with respect to an operation in this situation.
If Board officers observe what they believe to be a violation of a statute or a regulation administered by another agency, they will:
(b) Where the Board is not totally excluded from inspecting an operation, but certain equipment or activities included in the operation are covered by a statute or regulation administered by another agency
Board officers will not issue an order or exercise another power to directly enforce a statute or regulation of another agency in this situation.
Board officers may issue an order or exercise another power under the Act where:
If the order or exercise of another power appears to be in conflict with an applicable statute or regulation administered by the other agency, Board officers will seek direction from their managers before proceeding.
(c) Authority under another statute or regulation or an agreement under Section 18
In some situations, the specific terms of another statute or regulation or an agreement with another agency under section 18 of the Act may authorize Board officers to exercise authority under other statutes or regulations that would not generally be permitted.
Policies Workers Compensation Act Part 2 Division 1 - Interpretation and Purposes
Policy Item P2-14-1 Application of the Act and Policies
Section 319 of the Act authorizes the Board of Directors to set and revise the Board's policies. These policies are of broad general application and provide further direction to the Board in dealing with individual matters.
Section 339 of the Act requires the Board to make decisions based on the merits and justice of the case, but in doing this the Board must apply the policies of the Board of Directors that are applicable in that case.
The purpose of the POLICY in this Item is to provide direction regarding the interaction between the application of the Act and the policies made under the Act and the consideration of the individual circumstances of the case.
The POLICY does not comment on documents issued under the authority of the President/Chief Executive Officer of the Board. That is a matter for the President/Chief Executive Officer to address.
By considering the relevant provisions of the Act, the relevant policies, and the relevant facts and circumstances, the Board ensures that:
Section 339(2) of the Act provides that:
Section 339(2) requires the Board to make all its decisions based on the merits and justice of the case. In making decisions, the Board must take into account all relevant facts and circumstances relating to the case before it, including the worker's individual circumstances. This is required, among other reasons, in order to comply with section 339(2) of the Act . In doing this, the Board must consider the relevant provisions of the Act . If there are specific directions in the Act that are relevant to those facts and circumstances, the Board is legally bound to follow them.
Section 339(2) also requires the Board to apply the policies of the Board of Directors that are applicable to the case before it. The policies reflect the obligations and discretion delegated to the Board under the Act. Each policy creates a framework that assists and directs the Board in its decision-making role when certain facts and circumstances come before it. If such facts and circumstances arise and there is an applicable policy, the policy must be applied. Where the Act and policy provide for Board discretion, the Board is also required to exercise the discretion based upon the merits and justice of the case, in accordance with the Act and applicable policies.
All substantive and associated practice components in the policies in this Prevention Manual are applicable under section 339(2) of the Act and must be applied in decision-making. The term "associated practice components" for this purpose refers to the steps outlined in the policies that must be taken to determine the substance of decisions. Without these steps being taken, the substantive decision required by the Act and policies could not be made.
References to business processes that appear in policies are only applicable under section 339(2) of the Act in decision-making to the extent that they are necessary to comply with the rules of natural justice and procedural fairness. The term "business processes" for this purpose refers to the manner in which the Board conducts its operations. These business processes are not intrinsic to the substantive decisions required by the Act and the policies.
If a policy requires the Board to notify an employer, worker, or other workplace party before making a decision or taking an action, the Board is required to notify the party if practicable. "If practicable" for this purpose means that the Board will take all reasonable steps to notify, or communicate with, the party.
This policy is not intended to comment on the application of practice directives, guidelines and other documents issued under the authority of the President/Chief Executive Officer of the Board. The application of those documents is a matter for the President/Chief Executive Officer to address.
Policies Workers Compensation Act Part 2 Division 2 - Board Mandate
Policy Item P2-17-1 Assignment of Board Authority
The Board of Directors determines what persons should exercise the Board's authority in various areas or the mechanism for making that determination through policy under sections 319 and 320 of the Act .
The President/Chief Executive Officer (CEO) has the authority to exercise the remaining powers and responsibilities described in the OHS provisions of the Act and authority over claims cost levies (section 251). The President/CEO also has the authority to assign these powers and responsibilities to divisions, departments, categories of officers or individual officers of the Workers' Compensation Board.
President/CEO assignments will state whether the assignee has the authority to further assign the power or responsibility or whether it must be exercised personally.
The powers and responsibilities described in the OHS provisions of the Act and section 251 must be exercised in accordance with the policies of the Board of Directors.
Policy Item P2-17-2 Board Approval
The Board will review submissions from an employer, worker, union, or from industry in general and will indicate acceptability or unacceptability under the current OHS provisions of the Act and the current provisions of the OHS regulations. The review of submissions to the Board will be limited to an assessment of those factors covered by the OHS provisions of the Act and the provisions of the OHS regulations that affect the health and safety of workers.
An acceptance will be conditional upon the use of the product, machinery or equipment for its designed purpose, subject to such conditions as may be specified by the Board. Any indication of compliance with the current OHS provisions of the Act and the current provisions of the OHS regulations will not be an assurance of continued acceptability.
An acceptance, as described above, is not a general endorsement or certification by the Board of that program, product, machinery, equipment, or work process.
Policy Item P2-17-3 Certificate of Recognition Program
2. The Act
Policies Workers Compensation Act Part 2 Division 3 - Board Jurisdiction
Policy Item P2-20-1 Varying or Cancelling Previous Decisions or Orders
A subsidiary issue relates to the requirements for providing notice and posting that must be observed when the Board makes a new decision or order under section 20(1) to vary or cancel an order. In these cases, it must give notice to the employer or other person in relation to whom the order was made. If the person given notice was required by or under the OHS provisions of the Act to post a copy of the original order or to provide copies of it to a joint committee, worker representative or union, the person must post and provide copies of the notice in accordance with the same requirements under section 87. The general posting requirements in section 51 will apply where posting of the varying or cancelling of an order is required.
(a) "On Its Own Initiative"
The use of the words "on its own initiative" in section 20(1), with no mention of "on application", and the availability of a review mechanism under Part 6, indicate that the Board is not intended to set up a formal application process under section 20(1) to resolve disputes that parties may have with decisions or orders.
Rather, the Board's authority to vary or cancel is intended to provide a quality assurance mechanism for the Board. The Board is given an opportunity to correct, on its own initiative, any errors it may have made.
This does not, of course, preclude the Board from making a new decision or order varying or cancelling a previous decision or order on the basis of information that may be brought forward by an employer or other party to a decision or order.
(c) General Exercise of Authority
Before varying or cancelling a decision or order, the Board will advise any person that may be affected by a new decision and provide an opportunity for these individuals to make comments.
(d) Authority to Vary or Cancel Reviews and Appeals
Subject to grounds being established as set out in (b) above, the Board may make a new decision varying or cancelling a decision or order under section 20(1) on which an available review or appeal was not commenced within the time allowed.
The Board will not, however, make a new decision or order under section 20(1) where the merits of the previous decision have been the subject of a decision on a review by the Review Division or an appeal by the Appeal Tribunal except in accordance with the decision by the Review Division or Appeal Tribunal.
Nor will the Board normally make a new decision or order under section 20(1) where:
"Special Requirements of Importing Countries"
This appendix contains special requirements stipulated by a number of governments as applicable to aeronautical products imported into their countries or jurisdictions from the United States. The format of these documents is occasionally universal rather than U.S. specific. In some cases these documents are in universal formats which make them applicable beyond the United States. When subject matter described within these documents may not completely apply, the documents typically contains a statement addressing which corresponding agreement(s) prevails.
Where the FAA added information for clarification, the information is enclosed in double brackets. Users should verify whether the country or jurisdiction has concluded a Bilateral Airworthiness Agreement or a Bilateral Aviation Safety Agreement related to airworthiness with the United States and check for applicable requirements there as well. If information contained in these documents conflicts with an existing bilateral agreement or associated implementation procedures, the language within the bilateral agreement shall prevail, followed by the language in the implementation procedure, and then the Appendix 2 Special Requirements of Importing Countries document.
Any questions a designee may have concerning the information in these documents should be directed to the designee's Advisor or supervising FAA district office.
Any discrepancies concerning the information in these documents by the designee's Advisor or supervising FAA district office should be directed to the International Division, AIR-400.
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