IRM 3.13.40 provides procedures for processing Forms W-7A requests.

Various ATIN Command Codes (CCs) are used for researching and processing taxpayer accounts:

Additional research may be required to complete and assign (when possible) the ATIN for the applicant(s).

Treas. Reg. 301.6109-3 provides an IRS adoption taxpayer identification number (ATIN) is a temporary identification number assigned by the IRS to a child who has been placed by an authorized placement agency in the household of a prospective adoptive parent for legal adoption. Prospective adoptive parents must have an ATIN to claim certain tax benefits such as the dependency exemption, Adoption Credit, Child Tax Credit (tax years before 2018), Credit for Other Dependents (tax years 2018 and later), and the Credit for Child and Dependent Care Expenses.

Adopting parents who have custody of a prospective adoptive child cannot apply for a Social Security Number (SSN) for the child until the adoption is final and a corrected birth certificate is obtained.

It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen.

The Form W-7A and supporting documentation constitute confidential taxpayer information.

The Director, Submission Processing (SP) is responsible for monitoring operational performance of the SP campus.

The Operations Manager is responsible for monitoring operational performance for their area.

The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The team employees are responsible following the instructions in this IRM and maintaining the updated IRM procedures.

Program Reports: The Monitoring Section under Program Management and Process Assurance Branch.

Program Effectiveness: The program is measured by the following reviews:

Program Reports are used by the Monitoring Section under Submission Processing Program Management and /Process Assurance Branch to monitor the effectiveness of the ATIN processing.

The following are terms used by employees within Submission Processing and the ATIN unit:

The following is a list of acronyms used in this IRM or utilized in Submission Processing.

The following are resources to be used when needed:

The following IRMs are useful when working in the Entity Control Unit (ECU):

The following information is useful for correcting and researching taxpayer accounts:

For record control schedules, use Document 12990, Records and Information Management Records Control Schedules.

See Document 11426, IRS Correspondence Manual, for more information on the guidance and procedures for the preparation of IRS and Department of Treasury correspondence.

The ATIN is a temporary number used until the adoption is final and the applicant is able to obtain a SSN for their adoptive child.

The ATIN is only valid as a primary TIN when it is used to file a Form 1040, U.S. Individual Income Tax Return, with an attached Form 8615, Tax for Certain Children Who Have Unearned Income. Form 8615 is used for children under 18 who have investment income of more than $2,200.Form 8615 must be attached to the child(s) Form 1040.

ATIN generation will not create/generate Transaction Code (TC) "000" or establish an entity module on Master File, unless the child is the primary taxpayer on a Form 1040 and they earned investment income.

The ATIN does not qualify the adoptive parents for Earned Income Credit (EIC) or, for tax years 2018 through 2025, the full amount of Child Tax Credit.

The ATIN format is in the same nine-digit format as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). An ATIN begins with the number "9" , and the fourth and fifth digits are always "93" .

The ATIN is assigned in sequential order.

A taxpayer may apply for an ATIN for their prospective adoptive child only if they are in the process of adoption and meet all of the following qualifications:

If the adoptive child has an existing SSN and the adoptive parents cannot obtain the SSN, the adoptive parent(s) may apply for an ATIN.

An ATIN is not a substitute for a SSN to claim certain credits. Therefore, when taxpayers use an ATIN for their dependent, they do not qualify for Earned Income Credit (EIC).

A taxpayer should not apply for an ATIN for their prospective adoptive child if:

Applicants may obtain a Form W-7A at the IRS.gov page at https://www.irs.gov/forms-instructions or using any of the following methods:

Applicants can submit Form W–7A and the required documentation in an envelope (using regular first class mail) to the Austin Submission Processing Campus (AUSPC), ATIN unit using the following address:

For all packages, or letters/packages being sent overnight express to the ATIN Unit from other IRS sites, use the following street address:

Any Form W-7A received in person by a Taxpayer Assistance Center (TAC) site or by mail at another Campus must be transshipped with the supporting documentation to AUSPC daily.

If a Form W-7A is accepted or prepared at a TAC site, verify that all required fields of the Form W-7A are completed and the proper supporting documentation is attached. See Form W-7A Instructions for acceptable documentation. The required fields on the Form W-7A are as follows:

When transshipping ATIN applications to AUSPC, complete Form 3210, Document Transmittal, with adoptive Parent(s) name and TIN(s).

Submission Processing Campus (other than AUSPC) – If the Form W-7A is attached to a Form 1040 or Form 1040-SR , Code & Edit (C&E) will edit and complete the following:

When the Form 1040/1040-SR falls out in ERS, the Rejects TE will research Command Code (CC) ATINQ (with the Primary or Secondary TIN) for the STAT-CD to determine the status of the application. If the status of the application is not in "A" STAT-CD (meaning ATIN assigned), complete the following:

Figure 3.13.40-1

CC ATINQ ScreenThis is a picture of the CC ATINQ screen with the elements identified that are applicable when a ERS/Rejects Tax Examiner is suspending a Form 1040 or Form 1040-SR. for an ATIN to be assigned for a missing dependents TIN. They will look for the Status Code A, S, or R in the first line, third element STAT-CD>. If in A status, they will look for the assigned ATIN in the first element on the second line and edit it on the return and input it on the ERS screen. If in S status, they will continue to suspend in ERS. If in R status, they will disallow the dependent and continue processing the return. If the ATIN is assigned, they will also input the ATIN Assigned Date for the RPD. The first line is ATINQ, Primary or Secondary SSN, DLN of the Form W-7A, STAT-CD A, R, or S, EXT-STAT which is the extension status and EXT-DT. The EXT-DT generates for 21 months after the ATIN is assigned. The remaining items on Row 2 are ATIN-DT, STAT-DT, and EMP-NUM. The 3rd row is DT-SIGNED, RECD, LOADED, STAT-RSN-CD. The 4th row is PRIMARY-NAME, SSN, SIGN-IND, PHONE, and DOC. The 5th row is FST-NM and LST-NM. Next row is SECONDARY-NAME and SSN. 6th row is SECONDARY-NAME AND SSN. 7th row is the name. Rows 8, 9, and 10 are the Mailing Address. The remaining items on the screen will not be applicable to any Form 1040 or Form 1040-SR. information. They regard the Placement Information and Power of Attorney (POA). The POA, if specified, is only applicable to the Form W-7A, not the Form 1040 or Form 1040-SR.. The remaining fields beginning with Row 8 are as follows: MAIL-STR-ADDR>576 LINCOLN AVE W NOT-DT>08092009 TYPE-CD>561 MAIL-CTY-ADDR>ANAHEIM UNDELV-NOT-CD-DT> NOT-CD> MAIL-ST-ADDR>CA ZIP>92803 UNDELV-EMP-NUM> CHILD-SSN>000-00-0000 CHILD-DOB>12012007 CHILD-SEX>F CHILD-BIRTH-INFO CHILD-ADOPTED-NAME FST-NM>OLIVIA-ADDISON KATIE MID-NM>KNIGHT LYNN LST-NM>DUFF WHITE POB-CTY>LA JOLLA ST>CA CNTY> PLACEMENT-AG-NM>BETHANY CHRISTIAN SERVICES PLACEMENT-DT>12192007 AG-STR-ADDR>14125 WILSON AVE STE 12 AG-CTY-ADDR>ANAHEIM ST>CA ZIP>928030000000 POA-NM> POA-STR-ADDR> POA-CTY-ADDR> ST> ZIP>REMARKS>ASSIGN.

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Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria see IRM 13.1.7 Taxpayer Advocate Service TAS Case Criteria and you can’t resolve the taxpayer(s) issue the same day. Refer to IRM13.1.7.5 .

Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered if they may affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from TAS if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels.

An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

The following types of cases should NOT be referred to TAS:

The National Taxpayer Advocate and the Commissioner, TS, have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the TS Division. The agreement is known as a Service Level Agreement (SLA).

In preparation for a case to be referred to a TS Division function, the TAS employee is responsible for the following:

The TS Division is responsible for:

For further information, refer to the TS SLA online at TAS web page.

If a taxpayer calls to say their identity was compromised or other general ATIN issues such as they did not apply for an ATIN, someone else used the ATIN, etc., provide the following information:

Sort each batch into the following categories:

Detached Form W-7A’s from other Campuses.

AUSPC Interoffice Receipts. Form 1040 or Form 1040-SR with Form W-7A attached.– If the Form W-7A is attached to a Form 1040 or Form 1040-SR, Code & Edit will pull the return from the batch and route the package to the ATIN unit, following local procedures.

Form W-7 With Supporting Documentation – If the ITIN unit receives a Form W-7 with a request for an adoption TIN (domestic or Foreign child who is a U.S. citizen), edit an "A" beside "W-7."

Stamp or edit the Received Date on all Form W-7A received and correspondence routed to the ATIN unit, if missing.

Bundle each category in blocks of 25. Provide packs to control clerk for preparation of Batch Control Log.

Place blocks on batch carts with Batch Control Log and release to Technical Unit.

Acknowledge receipt of all Form 3210 received and return Part 3 immediately to Originating Office. Maintain Form 3210 for six (6) months.

Follow local procedure for acknowledging receipts from areas within the Austin campus.

After the batch has been edited by the Tax Examiner, route the batches to Numbering prior to ISRP.

Always use red for edit marks. If the applicant has entered red marks on the form which might interfere with transcription, edit with another color.

Never alter, obliterate or erase the applicants' entries.

If required item(s) are missing, illegible or obviously misplaced, attempt to correct the form by securing the information from the supporting documentation.

If unable to perfect, edit the proper Documentation Code on the Form W-7A, to the right of Line 5. Once the application is input and the record is established, incomplete applications should be returned to the ATIN unit for IDRS and ASIGN work. See IRM 3.13.40.8.2, Suspending Applications – Status Code "S" , for suspense procedures.

Circling-

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For general editing information and type of edit marks allowed, see IRM 3.13.40.6.2, Types of Edit Marks.

Sign out a block of work in numeric order from Batch Control Log. Enter your TE stamp number and date completed. When sending a Form W-7A to ISRP for input, place the TE stamp as follows:

If more than one received date is stamped, circle out all but the earliest received date.

The following information may be present on the supporting documentation to help you complete any of the required fields that are blank. For ISRP input, only research IDRS for incomplete name (Line 1a/1b) or address (Line 2), and invalid Primary/Secondary TIN (e.g., less than 9 digits) info. If there are other blank lines on the form and you can locate the missing information from attachments, then edit them on the Form W-7A. Otherwise, leave them blank.

If the Form W-7Ais not signed, continue to process. Edit applicable Documentation Code and input Reason Code "S" , Suspense Reason Code 08, and any other applicable Reason Codes for the missing information that cannot be perfected from information on attachments.

This field cannot be input by ISRP. If there is a "General or Durable Power of Attorney" or Form 2848Power of Attorney and Declaration of Representative, attached for "Form W–7A" , and all of the criteria in (7) below are complete, edit Documentation Code "0" for ISRP input. If you have questions about whether to accept the Form 2848 or General POA to the Centralized Authorization File (CAF), refer to your work leader. If the POA is complete, input the Power of Attorney (POA) name and address fields on the ASIGN screen. If not, then do not input the POA into the ASIGN screen. Notify the applicant the reason that the POA is not acceptable, using the Letter 2673C, Representative or Appointee/Taxpayer Response.

A copy of all correspondence sent from the database will automatically generate to the POA. In order to do this, you must always edit "Documentation Indicator" "0" with no Status Reason Code, to prevent it from auto assigning. When it comes back from ISRP, input the POA information on the ASIGN screen, to ensure the POA receives the correspondence. Once the POA information is input, you can input STAT-CD"A" to both assign the ATIN and generate the notice to both the POA and applicant, if application is acceptable. If there is information missing, you can also suspend and correspond at this point.

Taxpayers will occasionally submit a Form W-7A that has been signed by their enrolled agent, or some other representative. These personal representatives must submit a Form 2848, Power of Attorney and Declaration of Representative, with Part II completed; or there must be an acceptable General/Durable POA established on the Centralized Authorization File (CAF) file.

Taxpayers may also submit a Form 8821, Tax Information Authorization, as documentary evidence for signing the application. However, Form 8821 does not authorize the signing of the application.

For a representative to have authority to act on behalf of a taxpayer, the taxpayer must provide the representative with an acceptable, written power of attorney (as described in (7) below) and the representative must provide a declaration of representative (as described in (8) below).

A completed Form 2848, Power of Attorney and Declaration of Representative, satisfies all requirements for both a power or attorney and a declaration of representative. Part I of Form 2848 satisfies the requirements for a power of attorney described in (7) below, and Part II of Form 2848 satisfies the requirements for a declaration of representative described in (8) below.

If a representative submits a power of attorney that is not on Form 2848, Power of Attorney and Declaration of Representative, it must include all of the following items to be sufficient to process the Form W-7A.

If a representative submits a power of attorney that is not on Form 2848, the representative must also provide a written "declaration of representative" stating the following:

A power of attorney that does not contain one or more of the items of information described in (7)(a) through (7)(d) above is defective and cannot be accepted as long as the defect remains. The representative can correct the defect by signing (on behalf of the taxpayer) a Form 2848, Power of Attorney and Declaration of Representative, that includes the missing information and attaching this Form 2848 to a copy of the original power of attorney, under the following conditions:

If someone other than the applicant signs the Form W-7A, research CC CFINK under Centralized Authorization File (CAF) to verify the personal representative is authorized to sign the Form W-7A for that year.

Use the following addresses when routing or faxing a Form 2848, Form 8821, or "acceptable" General/Durable POA to a Centralized Authorization File (CAF) Unit. Refer to Web page for CAF contacts. The CAF Contacts information will display.

You may accept a fax of Form 2848, Power of Attorney and Declaration of Representative, if you are in telephone contact with a taxpayer to secure missing data or respond to questions, or gathering information to make an application processable. During telephone contact, you can accept information to complete incomplete line information, but the Documentary Support must be mailed or faxed and attached to the Form W-7A. After reviewing the Form 2848, forward to the Centralized Authorization File (CAF) unit for processing, if complete. Then, input POA to the ASIGN screen.

If correspondence is attached to the application that is unrelated to the Form W-7A application, but needs to be detached and routed to the appropriate functional area, attach a photocopy of the POA/TIA to the correspondence. Indicate that the POA form has been detached and routed to the CAF unit.

If the ITIN unit receives a Form W-7 with a request for an adoption TIN that is for a domestic adoption, they will edit an "A" to the right of the "7" in the upper left corner and route the Form W-7 (and possibly attached tax return) to the ATIN unit. The ATIN unit will convert the "Required field" lines onto a "Dummy" Form W-7A. Use the name on the signature line and applicant's mailing address to research IDRS for the parent’s name and TIN.

If there is supporting documentation attached regarding the adoption, make every attempt to use the information provided on the Form W-7 and attachments to convert the information to a Form W-7A and process the "Dummy" application for a ATIN. Edit the Documentation Code on Form W-7A to right side of line 5 and the "Required entries" on the "Dummy" Form W-7A as indicated below. Attach the Form W-7 behind the "Dummy" Form W-7A and "X" it.

If you are unable to convert all of the line items to the "Dummy" Form W-7A, or the Placement Agency information is missing, then suspend to correspond. After ISRP input, then:

Once the ATIN is assigned, edit the ATIN in the Dependent's social security number area , if the individual tax return is attached. For TY 2017 and prior, edit the ATIN in the Exemptions social security number area. If the ATIN is assigned after April 15, then edit "02 RPD" and the date the ATIN was assigned in the left margin of the tax return, if it is a refund return. Route the return to Receipt and Control for processing.

If the Form W-7A is received without a tax return and the adoptive parent(s) is U.S. citizen(s) living abroad and the child has NOT been issued a Passport, Permanent Resident card, or Certificate of Citizenship because they do not plan on entering the United States, you must edit the Form W-7A for ISRP input, then reject the application.

Reject the Form W-7A and issue CP 563, Adoption Taxpayer Identification Number (ATIN) Request Rejected - No Response/Already Assigned/Duplicate Application/Rejecting ATIN.

If the Form W-7A is attached to the tax return, route the package to the ITIN unit, instead of rejecting with a CP 563.

Route any misdirected Form W-7, with or without attached return, to the ITIN unit.

The Command Codes for ATIN are described below and they are in your "profile" . This is not an all inclusive list of Command Codes that you could use to process these applications. Any other Command Codes you need can be added to your Employees Security File ("profile" ) with your manager's approval.

You will use both IDRS Command Codes, as well as the ones specific to updating the ATIN database. Some of the IDRS Command Codes that are available to you are listed below.

The ASIGN Command Codes are ONLY available to the ATIN unit. ATIN Tax Examiners have access to assign or update an ATIN status. Other IRS functions access the ATIN status using CC ATINQ with the Primary or Secondary TIN. The following Command Codes are specific to the ATIN database.

See Figure 3.13.40-3 for a display of the elements on the CC ASIGN screen.

Figure 3.13.40-3

CC ASIGN screenThis is a picture of the ASIGN screen with the elements identified. You will correct any * fields on the screen, or suspend for correspondence. You can input a Status Code A, S, or R and the applicable Status Reason Code to generate a CP notice to the applicant. In this example, the STAT-CD is S, indicating that the account is in Suspense status awaiting a reply to correspondence. 1st line is ASIGNU, DLN>00696211060449 STAT-CD>S, EXT-STAT> and EXT-DT>. 2nd line is ATIN> (blank because it has not been assigned), ATIN-DT> , STAT-DT>08162009, EMP-NUM>0023548546. 3rd line is DT-SIGNED>07122009 RECD>08022009, LOADED>08132009, and STAT-RSN-CD>06- - - - 4th row is PRIMARY-NAME, SSN>000-00-5926 IGN-IND>1, PHONE>(619)216-8712, and DOC>0*. The remaining lines are the Name Lines for the Primary and Secondary, Mailing Address, Child's information, Placement Information, POA, and Remarks. They are as follows: FST-NM>JORGE LST-NM>HAWK SECONDARY-NAME SSN>000-00-5727 FST-NM>ELEANOR LST-NM>HAWK MAIL-STR-ADDR>783 BUCHANAN RD APT 102 NOT-DT>08232009 TYPE-CD>562A MAIL-CTY-ADDR>PHOENIX UNDELV-NOT-CD-DT> NOT-CD> MAIL-ST-ADDR>AZ ZIP>85026 UNDELV-EMP-NUM> CHILD-SSN>000-00-0000 CHILD-DOB>05312008CHILD-SEX>M CHILD-BIRTH-INFO CHILD-ADOPTED-NAME FST-NM>FIDEL BENJAMIN MID-NM> LST-NM>EAGLE HAWK POB-CTY>RIVERSIDE ST>CA CNTY> PLACEMENT-AG-NM>ORIOLE PLACEMENT SERVICES PLACEMENT-DT>01292009 AG-STR-ADDR>2310 PIERCE LN AG-CTY-ADDR>ANAHEIM ST>CA ZIP>92803 POA-NM> POA-STR-ADDR> POA-CTY-ADDR> ST> ZIP> REMARKS> REQUEST COMPLETED

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The status codes in the STAT-CD or EXT-STAT-CD fields identify the status of the Form W-7A application and helps other functions resolve account issues.

Applications that have been auto assigned will be in "A" status and have ATINs notated by the Clerical Unit above the title on Form W-7A. Do not work these applications. Work only those applications that do not have an ATIN notated.

Status Codes "U" or "H" are generated in the STAT-CD field from the ISRP input of a Form W-7A.

Figure 3.13.40-4

CC Asign screenThis is a picture of the ASIGNU screen where the account is in Status Code H. Status Code H means that there is a possible duplicate because at least one Form W-7A has been transcribed for the Primary SSN. The Tax Examiner will research the Primary and Secondary SSN and determine from the child's name(s) whether this application is in the process of being assigned, if this is a different child with the same parent, or if there are twins (same birth date). The following fields are shown on the screen: ASIGNU DLN>18696250000008 STAT-CD>H EXT-STAT> EXT-DT> ATIN> ATIN-DT> STAT-DT>09162008 EMP-NUM> DT-SIGNED>09052008 RECD>09052008 LOADED>09162008 STAT-RSN-CD> - - - - PRIMARY-NAME SSN>000-00-8090 SIGN-IND>1 PHONE>(512)555-6682 DOC>1 FST-NM>DOMINICK LST-NM>BLACK SECONDARY-NAME SSN>000-00-8148 FST-NM>KELLY LST-NM>BLACK MAIL-STR-ADDR>14 POLK RD NOT-DT> TYPE-CD> MAIL-CTY-ADDR>NEWARK UNDELV-NOT-CD-DT> NOT-CD> MAIL-ST-ADDR>NJ ZIP>071020000000 UNDELV-EMP-NUM> CHILD-SSN>000-00-0000 CHILD-DOB>10131998 CHILD-SEX>F CHILD-BIRTH-INFO CHILD-ADOPTED-NAME FST-NM>SAMIRAWIT SAMIRAWIT MID-NM>DOMINICK ROSE LST-NM>MASTRO BLACK POB-CTY>ADDIS ABABA/ETHIOPIA * ST>ET* CNTY> PLACEMENT-AG-NM>WIDE HORIZONS FOR CHILDREN PLACEMENT-DT>12082007 AG-STR-ADDR>71 TAFT ST AG-CTY-ADDR>ROCHESTER ST>NY ZIP>146030000000 POA-NM> POA-STR-ADDR> POA-CTY-ADDR> ST> ZIP> REMARKS> .

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The status codes which can be assigned by a Tax Examiner are the following:

Status Code "E" generates when the ATIN has expired and Status E is computer generated. This occurs when:

When you see "E" in the STAT-CD or EXT-STAT field under any of the ATIN Command Codes, it indicates the ATIN is no longer valid and has expired on the DM-1 for filing a Form 1040 or Form 1040-SR.

The computer generates Status Code "A" in the STAT-CD field when all fields are valid and Documentation Code is "1" .

The computer generates Status Code "E" in the STAT-CD field when the original 2 year time frame has Expired and no extension was approved.

See the following table for additional information:

When you input a Status Code "A" , you DO NOT enter a Reason Code to generate the CP 560A. However, if you input a "S" , or "R" , enter a Reason Code to generate the CP Notice with the correct information.

Following is a list of the valid Status Codes, Reason Codes and CP Notices that a TE can input.

For applications that have been auto assigned, the Clerical Unit will write the ATIN above the title on Form W-7A. Do not work these applications. If there's a computer problem and it's in "A" status, but an ATIN has not been auto-assigned,, assign an ATIN.

Review names, address, the name of the child and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed fields, to ensure notices are generated to the correct address and the DM-1 file is updated with the correct date of birth.

All data fields marked as invalid (*) MUST be corrected. If there is an error on a Primary Foreign Address, make sure the City, or City and Province are in the City field, the Country Code is in the State field, and the Postal Code is in the Zip Code field.

Review names, address and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed fields only.

Correct data fields marked as invalid (*), if possible. You must have the correct information in the Primary Name and address field to send a CP notice.

When fields are invalid and cannot be corrected, then:

Line by line Suspense correction procedures:

When research indicates Form W-7A should be rejected, take the following steps:

Once a block is completed, the Tax Examiner will update the Processing Control Log with the completed time and date, number of cases Assigned, Suspended and Rejected in the block. When an entire block has been Assigned or Rejected, forward the block to Files.

For Assigned Applications, write ATIN number above the title on Form W-7A.

For Suspended Applications, all Form W-7A will be suspended until the updated information is received, or the time expires and the case is rejected.

For Rejected W-7A Applications because, for example, the child is not a U.S. citizen, an application is in process, or it's a duplicate application, or a "Dummy" Form W-7A, keep the Form W-7A within the numbered batch. Use your local report to identify the suspended ones that will reject, due to "no reply" .

For AUSPC Only– When a Form 1040 or Form 1040-SR. tax return is attached and the application requires suspension, keep the return(s) with the Form W-7A until the application is either assigned or rejected. If assigned, edit the ATIN above the Form W-7A title and in the "Dependent's social security number" , area (Line 6c(2) on TY 2017 and prior) on the tax return next to the adoptive Child's name.

For cases with status code "S" and any suspense Reason Code, a CP 562A notices generate giving the taxpayer 45 days to reply.

If the case is in status "S" for 75 days continuously, the system will generate a "R" in the STAT-CD field and a CP 563 (03). The notice notifies the taxpayer the application was rejected due to a "No Reply" .

When ATIN mail is returned as undeliverable, research IDRS for a better, or Last Known Address (LKA). See IRM 3.13.40.7.1, Command Codes (CCs), for research Command Codes. If a better address is found, update address on the ATIN database only and reissue notice.

Procedures for updating CD-NOT field:

If you cannot find a more recent address, notate "LKA-Undel" in the remarks field and destroy as classified waste.

Background-- Section 3705 of the IRS Restructuring and Reform Act of 1998 provides identification requirements for all IRS employees working tax related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face and written contact. In addition a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

Key points - All IRS employees, in the campus, headquarters, and area offices who communicate by telephone, correspondence, or face-to-face with taxpayers, or their personal representatives, on tax-related matters are required to provide (at a minimum) the following information:

During a taxpayer contact, when-

Prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order ), to the Local Taxpayer Advocate. However, if you have taken steps within 24 hours to resolve the taxpayer's issue, do not transfer the case to TAS unless the taxpayer asks to be transferred. Additional information on the Taxpayer Advocate Service refer to IRM 3.13.5.2.

IRC 6103 establishes the taxpayers (T/P’s) right to privacy of tax information. Ensure you provide the correct information to the correct T/P or authorized representative (check CC CFINK to research for a POA).

IRC 7213, IRC 7213A, and IRC 7431 provide criminal penalties and civil remedies to ensure T/P's returns and return information remain confidential.

For more information on General Disclosure Guidelines refer to IRM 21.1.3, Operational Guidelines Overview and for full discussions refer to IRM 11.3.1, Introduction to Disclosure through IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.

For information on Submission Processing Policy on the use of FAX and Signature Stamps refer to IRM 21.3.4.3.7, Use of FAX for Taxpayer Submissions.

Determine the legitimacy of the phone response by asking questions pertaining to information provided on the original application:

Once you have verified the taxpayer is responsible for the missing information, update/correct the missing information on the ASIGN screen. Update the application status on the screen print and input "Oral Testimony" in the remarks field.

The Document Upload Tool (DUT) is an application on IRS.gov where providers can upload documentation they are requested or required to provide.

Starting January 2024, IMF taxpayers that receive the following letters below may respond to these notices using the Document Upload Tool (DUT):

Employees must complete a BEARS request prior to gaining access to DUT.

Incoming work received via the DUT, must be printed within two business days of receipt by an Entity Clerical Unit (ECU) designee. Work received through the DUT must be batched within four workdays from the Entity received date.

Original tax returns and Forms W-7A should not be sent through the DUT as they will not be processed. If you receive an original return or Form W-7A, please coordinate with your P & A staff to return to the taxpayer.

Review the taxpayer letter or CP 561 for an assigned SSN. If the applicant still needs an Extension, then use the chart to determine whether to Assign or Reject their extension status (EXT-STAT).

There are three valid extension codes for ATIN application record, "A" , "R" , and "E" .

A "Final" notification of expiration, CP 561(03) generates to the taxpayer, but the ATIN stays active for 3 additional months.