The initial interview is an important part of the examination process.

Planning and organizing questions to ask in advance of the initial interview is as important as the initial IDR. The questions should be specific to the taxpayer under examination. Preparation gives you freedom to listen more carefully and proceed efficiently with the examination.

Use the information developed in the pre-contact analysis, which should include a thorough review of the case file, review of internal and external data, along with items noted in the documents you received and processed in the days leading up to the interview. Be prepared to modify the interview at any time up to and during the interview.

Base the questions on your observations during the pre-contact analysis and issues that you will develop. Write them down or outline them. List topics in their proper sequence. Leave enough space to jot down brief notes during the interview. Keep in mind that this doesn't limit the ability to ask additional questions. Be ready to ask for clarification or to follow up on responses.

Some main areas to cover are:

At the start of any interview, ask about representation (if not already represented) and confirm the taxpayer’s receipt of Publication 1. Ask if there are any questions about the examination process, their rights as outlined in Publication 1 or any other attachments and address any concerns.

Suspend the interview if the taxpayer clearly states that he/she wishes to consult with a qualified representative and give the taxpayer reasonable time to secure representation (IRC 7521(b)(2)). You must strictly observe the taxpayer’s right of consultation throughout the examination process and suspend and reschedule interviews.

Questions about the history of the taxpayer can either be general, such as asking for a complete history, or more pointed, discussing any items noted in an application, website or tax returns.

Plan to discuss whether any changes were made to the documents relevant to the examination that weren’t already identified in the initial analysis and obtain explanations of any major changes.

Questions about the taxpayer’s operations should include a general overview of the processes in place but also specific detail about the operations for the areas under examination.

IRM 4.70.13.3.2, Internal Controls, discusses the internal controls portion of the initial interview.

IRM 4.70.12.3.6, Required Filing Checks, provides information on required filing check procedures.

For any unrelated business activities, questions should focus on the six "W" questions: when, where, who, what, why and how.

If you need help developing questions, consult an assigned mentor, on-the-job instructor, or the Group Manager.

IRC 7605(a) allows the Secretary to set the time and place of interviews as long as they are reasonable. In general, the IRS will determine if the interview is more appropriately conducted at an IRS office, a taxpayer or representative’s location, or by telephone. 26 CFR 301.7605-1(d) states, in part, "A field examination will generally take place at the location where the taxpayer’s original books, records and source documents pertinent to the examination are maintained. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer’s principal place of business."

Holding the initial interview at the taxpayer’s place of business enables you to better:

If holding the initial interview at the taxpayer’s place of business is not a viable option (e.g., if the examiner’s presence would disrupt the business operations), request an opportunity to conduct a walk-through of the business premises if needed. You can schedule these visits prior to the start time of the business (e.g., before office hours at a doctor’s office). See IRM 4.70.13.3.3, Tour of Business.

During an interview, it’s important to create an environment where the taxpayer feels comfortable. Be friendly and professional. Establish rapport by:

Conduct the interview with an individual who has sufficient knowledge and the ability to answer questions about the taxpayer, procedures in place and books/records for the area(s) of interest.

Without an administrative summons, you can’t require a taxpayer to accompany his/her authorized representative to an examination interview (IRC 7521(c)). However, the taxpayer’s voluntary presence at the interview can be requested through the representative to expedite the examination process. This does not affect your right to conduct an on-site inspection of the taxpayer’s facility.

Use the following questioning techniques for an effective interview:

At a minimum, discuss the following items with the taxpayer:

IRC 7521(a) provides that taxpayers and IRS employees may audio record an “in-person” interview, provided that advance notice is given to the other party. The taxpayer must supply his/her own means of recording. The recording can be by tape, stenography, or other means at the taxpayer’s own expense. The taxpayer or representative does not have the right to record a telephone interview with or without the Service’s knowledge. For further information, see IRM 5.1.12.3, Taxpayer Recording of Interviews.

Initial Interview — Hold the initial interview as soon as possible after you open a case. Your pre-contact analysis should include the preparation for the interview. See IRM 4.70.12.4, Examination Plan Development and Approval, for details on the pre-contact analysis.

Subsequent Interview — Hold subsequent interviews if: a. The taxpayer doesn’t provide all the information requested. b. You need more detailed explanations. c. You need to review the examination progress. Your review should address information provided to date as well as outstanding information needed to complete the examination.

Third-Party Interview — You may need to interview third parties when the taxpayer doesn’t or can’t provide documentation about a transaction, deduction, or income item.

Closing Conference — You must hold a closing conference at the examination’s conclusion:

Equally important to asking sufficient questions during the interview is your fully documenting this information. Many other employees review the case file after you close it, especially if the examination is unagreed. Document the interview(s) so that an employee subsequently reviewing the file doesn’t have questions. An adequately documented interview includes:

Document in your CCR that the examination process and appeal rights were explained to the taxpayer.

If pertinent information is disclosed in the interview that you find necessary for the administrative record, put it in writing and mail it to the taxpayer/organization and POA.

Use any of these five methods to document your interview:

Taking informal notes is a commonly used method of recording an interview. This may consist of:

A memorandum of interview is an informal statement about the facts you obtained during an interview.

Anaffidavit is a written statement of facts, made voluntarily and confirmed by oath. Affidavits are used to:

Use Form 2311, Affidavit, when securing an affidavit; plain paper can also be used. The examiner or affiant can hand-write or type the affidavit. Verify that all words in the affidavit are spelled correctly. It’s permissible for one IRS representative to conduct an interview involving an affidavit, but ideally two IRS representatives should be present. At a minimum, an affidavit should contain the following information:

After filling out the affidavit, one IRS representative will swear in the affiant by asking: "do you swear or affirm that the foregoing facts are true to the best of your knowledge?" The affiant must have his/her right hand raised when he/she replies to this statement.

A question and answer statement is a transcript of questions, answers, and statements each participant makes at an interview. This form has the advantage of following the exact sequence of the questions asked in the interview. If confirmed by an oath, this form of recording an interview can become an affidavit by doing the following:

Depositions are formal interviews primarily conducted during criminal investigations, where the examiner, Counsel, and a stenographer are present during the interview. For further information, see IRM 9.4.5, Criminal Investigation, Investigative Techniques, Interviews.

In evaluating internal controls, consider the extent to which the taxpayer uses the following control checks:

Taxpayer may have these other examples of internal controls in place:

In evaluating internal controls, consider the extent to which the organization uses the following control checks:

An organization may have these other examples of internal controls in place

Internal controls are the issuer’s policies and procedures (and the conduit borrower’s with respect to its books and records) that are intended to identify and measure business operations that impact bond compliance and ensure the accuracy of operating records. These include procedures the issuer or conduit borrower has in place to monitor post-issuance compliance.

Evaluating the issuer’s internal controls will help you assess control risk. “Control risk” is the risk that a material misstatement in the books and records could occur and not be detected by the business’s internal control structure, policies, or procedures.

Collect the information needed to review internal controls by:

Document the internal controls you evaluated, including

In evaluating internal controls, you might use the following techniques:

For more information, see IRM 4.10.3.5, Evaluating the Taxpayer’s Internal Controls.

The primary objective of the examination is to determine if the plan is operating per the Internal Revenue Code qualification requirements and with the terms of the plan document. A second objective is to protect the government's interest for income and excise tax liabilities related to the plan. Most qualification provisions and tax issues fall into the categories below in IRM 4.70.13.3.4.1.1 through IRM 4.70.13.3.4.1.3.

An examination of books and records will establish whether:

Review the books and records to:

While reviewing books and records, keep in mind the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), P.L. 114-113 requirements:

Review the following books and records as appropriate:

If you have requested and received any of these documents during the planning phase, review them before the initial appointment. For pre-contact analysis procedures, see IRM 4.70.12.3.

You have the discretion as to the order in which you exam these records. The following sections outline a suggested order of action.

When two or more EO examiners are involved in an examination, the examiner assigned to the case decides the order of procedures to follow.

You’re authorized to request and receive books, records, etc., necessary to properly examine an entity's tax return (IRC 7602, Examination of Books and Witnesses, and 26 CFR 301.7602-1(a), Examination of Books and Witnesses.)

Insist courteously for the records, even when a taxpayer is reluctant to provide them. Follow these guidelines to handle this situation:

Accountant's workpapers used to exam tax records or prepare a tax return aren’t the taxpayer’s property or privileged information. Therefore, you can summon the workpapers.

See IRM 4.10.20, Requesting Audit, Tax Accrual, or Tax Reconciliation Workpapers.

Generally, a tax-advantaged bond exam is conducted to determine compliance with federal tax laws and regulations. Records of the issuer, conduit borrower, and other parties to the transaction are the primary sources of information available for review during an exam. You should identify and review records necessary to determine compliance.

The issuer of the tax-advantaged bond is treated as the taxpayer throughout the exam process. The issuer is responsible for maintaining and producing adequate records to substantiate the tax-advantaged status of the bonds. Generally, other parties to the transaction, including conduit borrowers, will also maintain records and might do so as part of a contractual agreement with the issuer.

The following is a discussion of workpapers typically prepared by independent accountants:

Tax reconciliation workpapers, unlike audit workpapers, should be requested at the beginning of an examination. These workpapers are needed since they include the final amounts that should tie the filed return to adjusted trial balance to the general ledger.

Request and review the accountant’s tax reconciliation work papers. They give you a good starting point for reconciling the return to the books.

Request tax reconciliation work papers at the beginning of the audit since they include the final balance tying the return to the general ledger and other analyses necessary to complete the return.

Ordinarily, tax reconciliation work papers are prepared and provided by the organization. However, if these work papers are unavailable from the organization, you can request them from the accountant.

Limit any requests for audit work papers to only those material and relevant to the audit. Determine whether an item is material based on your judgment and evaluation of the case’s facts and circumstances.

You can perform the following procedures either during the pre-audit phase or in the field. Request the general ledger and chart of accounts in the initial information document. Request the organization to send these items before the audit if you plan to review them before the initial interview.

An organization’s use of its resources is an important indicator of its programs and activities. During your review of the general ledger and chart of accounts, identify certain accounts to analyze to determine the source of the revenue or expenditures.

Look for any unusual (by amount, source or nature) or nonrecurring items. Examples include:

Use these audit steps to review accounts:

By reviewing the organization’s income you can determine its accuracy, extent, and nature.

There are several purposes for analyzing income, including determining whether the income:

Using the LUQ items you originally selected on the return during the pre-audit, select the corresponding accounts from the trial balance for further in-depth review. At the same time, review the trial balance for any additional LUQ items not previously identified.

The accounts selected will primarily depend on the type of organization audited.

See the appropriate guidance on specific types of income to consider examining.

Review the bank statements, bank reconciliations, and images of deposited checks, if available. Verify that the ending bank reconciliation balance matches up to the amount(s) reported on the return.

Trace sampled transactions from the general ledger to the bank statement, and vice versa.

Select specific days for sampling sales of inventory, contributions, and program service revenues.

Review an organization’s expenses to:

When analyzing an expense, determine whether the expense:

Using the LUQ items you identified during the pre-audit, select the corresponding accounts from the trial balance for further-in depth review. At the same time, review the trial balance for any additional LUQ items not previously identified.

Review the bank statements, bank reconciliations, and cancelled checks, if available. Match the checks/payments to invoices, receipts, or other documentation.

Trace sampled transactions from the general ledger to the bank/brokerage statements and vice versa.

Use credit card statements to trace to/from the general ledger expenses incurred by the organization’s employees. Match those amounts against vouchers or other supporting documentation.

To detect possible inurement of income or serving of private interest, identify the board of trustees, directors, officers, and key members of the organization's staff. The Form 990 should list most of these individuals. Carefully analyze any business relationships or other dealings with these individuals to determine if they provide inappropriate benefits.

Determine the reasonableness of total compensation paid or accrued to principal officers. Consider any compensation claimed under a heading other than officers' salaries (e.g., contributions to pension plans, payments of personal expenses, year-end bonuses, use of company car).

Review the following accounts, as they may disclose lobbying activity:

If auditing a membership organization (other than an IRC 501(c)(3) organization), review the following aspects of the organization’s lobbying activities:

Review contract labor, repairs and maintenance, legal, consulting, and similar accounts for potential Form 1099 filing requirements. Consider the following:

Analyze travel and other expense allowances. If the organization doesn’t require the employee to file an expense account, the payments should be included in the recipient’s gross income.

Refer to IRM 4.70.12.3.6, Required Filing Check, for additional information on required package audit procedures.

When reviewing UBI and expenses, verify:

Organizations aren’t required to use any specific allocation method. Rather, the only requirement is that the method reasonably approximate the costs incurred to generate the unrelated income. If the method used is unreasonable, identify and use a more accurate method to allocate expenses.

Analyze the balance sheet to identify:

Analyze the changes in net assets/fund balances and in net worth. Reconcile any increases or decreases with the income and expense statements.

In reviewing assets:

You should determine if the organization is liable for certain taxes and determine the correct amount of tax owed relating to:

Please refer to the appropriate Knowledge Networks (K-Net), Knowledge Networks site for guidance on computing specific taxes. Also see IRM 4.23, Employment Taxes.

Judgment sampling requires you to use professional judgment to:

Judgment sampling methods include:

Statistical sampling is a procedure used to choose a portion of the whole to make a statement about the entire body of information. Statistical sampling allows each sampling unit to stand an equal chance of selection, eliminating your judgment on which items to sample.

Before performing a statistical sampling application discuss the facts and circumstances with your manager. Together you will determine whether to request a Computer Audit Specialist (CAS). Refer to IRM 4.47.3.2, Computer Audit Specialist, Statistical Sampling Audit Techniques, for instructions on requesting CAS assistance.

The burden of proof is placed on the IRS in any court proceeding when the IRS reconstructs any item of income by using statistical information only on unrelated taxpayers (IRC 7491(b)).

Make informal, and if needed, written requests for assistance to TEGEDC for:

Obtain approval from your group manager before contacting TEGEDC.

In general, request assistance from the TEGEDC l office covering the taxpayer's state. However, if your case is part of a special project, your request is assigned to a project attorney, regardless of the taxpayer's location. See the TE/GE Division Counsel Geographic Coverage List for the office covering the taxpayer’s location and the TE/GE Division Counsel Office Listing for Counsel employees’ contact information.

Generally, an opinion from TEGEDC is confined to the specific facts and circumstances of a case. You may not apply the opinion to other cases without contacting Counsel.

Whenever you want to pursue the six-year statute of limitations (SOL) for a case, you must obtain written approval from TEGEDC. Keep a copy of the written response in the case file.

When TEGEDC responds, the group manager sends a sanitized copy to the Manager, Special Review, who determines if TEGEDC’s guidance impacts other cases.

If the Manager, Special Review determines that TEGEDC’s guidance impacts other cases, he/she will prepare a memo describing the guidance and distribute to EO/GE and/or EP Examination examiners and their managers.

A TAM is defined as written advice prepared by TEGEDC as to:

Request a TAM when the application of the law to the facts involved in your exam is unclear. The question must be on "the interpretation and proper application of tax laws, tax treaties, regulations, revenue rulings, notices, or other precedents to a specific set of facts that concerns the treatment of an item in a period under examination" . See Rev. Proc. 2021-2.

A taxpayer may request technical advice during an examination for an issue under Policy Statement 4-82.

Contact the Area Counsel office responsible for the state in which the taxpayer is located before you request a TAM. See IRM 4.70.13.6.7.1, Assistance from TE/GE Division Counsel (TEGEDC).

Prepare Form 4463, Request for Technical Advice Memorandum.

Submit all TAM requests to TE/GE Division Counsel.

When examining taxpayers, an examination record (or module) is required for control on Audit Information Management System (AIMS) and Reporting Compliance Case Management (RCCMS). The examination record identifies a

However, Form 990 (MFT 67) has unique characteristics, which pose procedural challenges when a MFT 67 examination control module has no filing requirement or a Form 990-N is filed (not a return). So, the term "return module" can be somewhat misleading.

Refer MFT 67 examination records as NRU when:

An MFT 67 NRU module is a module of:

An MFT 67 NRU module is not:

An MFT 67 module loses its designation as a NRU module, becoming a "return module" if the examiner:

Every NRU AIMS record under examination is physically represented in the case file, by a dummy return.

A "dummy return" is a skeletal first page of Form 990 serving as a placeholder in the MFT 67 NRU case file. Allowable entries on a dummy return include the organization’s:

Follow these AIMS establishment and case file instructions for various types of NRUs. SFRs are also included in this table for comparison purposes:

If an organization voluntarily files a Form 990, 990-EZ or 990-N for the examination years after the group shipped the NRU case for closure, the closing function (or review function) generally doesn’t send the case back to the group for an AIMS MF establishment unless the closing function (or review function) either:

If you establish an NRU examination record (MF or NMF), but you didn’t conduct the examination, follow the instructions in IRM 4.70.14.4.9, Non-Examined Closures. Delete MF and NMF accounts by preparing an electronic Form 10904, Request for Record Deletion from AIMS package:

Retroactive solicitation or enforcement should not exceed six years. See IRM 1.2.1.6.18, Policy Statement P-5-133.

Apply shorter or longer periods as needed in the best interest of tax administration subject to managerial approval, see IRM 4.70.13.9.3.3, Manager Approval.

When determining the extent of soliciting or enforcing returns, consider:

EP - If the examination involves a plan or trust that has been granted a conditional waiver of the minimum funding deficiency, retroactive enforcement may exceed six years.

Don't solicit a return under the following conditions:

Make the following considerations for taxpayers in bankruptcy:

The group manager approves the number of periods for which delinquent returns are solicited. Document workpapers and CCR to:

Managerial approval is also required for most penalties IRC 6751(b)(1).

When you determine that a Form 5500 return should have been filed but was not filed or that a filed return should be amended, ask the taxpayer to file the delinquent or amended Form 5500 through the EFAST2 System using an EFAST2 approved third party software or IFILE on the Department of Labor (DOL) web site www.efast.dol.gov. Taxpayers can seek filing support by emailing DOL at support@efast.dol.gov

Using Form 3210, mail all amended and secured Form 5500-EZ returns picked up during an examination to Classification for posting to the EPMF.

IRC 6652(e)penalties will automatically be assessed on late filed returns. If there is reasonable cause not to assess penalties, complete Form 3177 and submit the form along with the return to Classification.

If during the examination, you get a Form 8955-SSA, forward it with a Form 3210 to the address noted in the instructions to Form 8955-SSA.

EO examiners should make further considerations for taxpayers with these specific circumstances:

Inactive Organizations. Inactive organizations are organizations that continue to exist, but are not operational.

Subordinate Organizations Included in Group Return:

Bankruptcy:

Bankruptcy also prevents the assessment of tax. However, bankruptcy doesn't prevent the issuance of an examination report, a FADL or SNOD.

Consult with a bankruptcy coordinator before:

If you get a hard copy delinquent Form 5500 series return, process the return as follows, verify:

If you get a hard copy amended Form 5500 series return, process the return following IRM 4.70.13.9.6.2, EP Processing amended Form 5500 series returns.

Date stamp all delinquent Forms 5330 or 990-T with the IRS received date as soon as possible after receipt from the taxpayer.

Verify that the Form 5330 or 990-T submitted is the most current version of the form.

Verify the accuracy of the entire Form, paying specific attention to the following items:

Solicited delinquent returns may be received by mail, fax or EEFax.

If a SFR package was previously sent to the campus in accordance with IRM 4.70.14.3.4.2.3.2, Substitute For Return Package, and the taxpayer is now filing a delinquent return with the examiner, process the secured return as an amended return, See IRM 4.70.14.3.1.2.4.5.7, Amended 5330 and 990-T Returns.

If payment is received, process checks in accordance with Government Accountability Office (GAO) recommendations following IRM 4.70.13.9.10, Payment Processing.

If no payment is received, send the Form package as soon as administratively possible (preferably within three business days) to the Ogden Submission Processing Campus.

Write in bold red letters on the top margin of the original return: "DELINQUENT RETURN SECURED BY TE/GE EMPLOYEE PLANS" .

The prepared package forwarded to the campus will contain the following:

Before mailing, scan a copy of the entire package and save in the RCCMS case file using the TE/GE RCCMS Naming Convention.

Mail the delinquent packages to the campus address noted in Contact Information at Employee Plans Examination Exhibits.

Forms 5330 or 990-T: If the remittance is $100,000 or more, send an email to the teller unit &CTR ODN Ogden Tellers with the following information:

The following additional actions are required upon receipt of a single remittance of $1 million or more:

When addressing the Express Services Routing slip (Form 9814):

Annotate in bold letters on the top of the retained copy: "DELINQUENT RETURN SECURED BY TE/GE EMPLOYEE PLANS— ORIGINAL RETURN SENT TO OGDEN SC (or KANSAS CITY) ON 00/00/00" (list the date mailed).

Forms 5330 or 990-T: If an entity module was not previously established, generate a Form 4442 in accordance with IRM 4.70.14.3.9.5.2.2, EP Preparation of Form 4442. Form 4442 can be emailed or EEFaxed to the EP AIMS Coordinator. See Employee Plans Examination Exhibits for the EP AIMS Coordinator’s contact information.

You no longer need to establish delinquent Forms 5330, Forms 5329, or Forms 990-T that you accept as filed on RCCMS and AIMS. You will still need to process the accepted as filed delinquent returns to the service center, but you will not need to establish these returns for examination on RCCMS and AIMS.

In instances where you don’t need to examine a secured return as you can accept it as filed, then after processing it to the Service Center, you only need to save a copy of the accepted return, the acknowledged Form 3210 received from the service center, or comparable record of confirmed receipt document (i.e., EEFax confirmation) in RCCMS.

Record the receipt of the return by completing the electronic RCCMS 3198-A Special Handling checksheet in the RCCMS compliance activity of the primary examination return.

Also, properly note in your workpapers that you accepted the returns as filed. Use the RCCMS 3198-A Special Handling checksheet to record the number and types of return secured in RCCMS to let CP&C capture the fact that you secured a return and accepted it without having to establish a related examination or create a Form 5329 discrepancy adjustment.

For returns not accepted as filed (you do not agree with the tax reported).Periodically request a BMFOLT print to confirm that the return was processed. When the return posts, a 150 transaction code (TC 150) and dollar amounts will be reflected on the account.

When the return posts, examiners will use RCCMS to expand the scope of an examination and establish AIMS controls through RCCMS of filed Form 5330 returns, and filed Form 990-T returns that have posted to the master file that they determine warrant examination.

Follow directions in these IRM sections to create and establish a RCCMS compliance activity, including AIMS controls for previously filed returns that you will examine:

Background: Prior to the new process put in place on January 8, 2018, the IRS accepted and processed all paper-filed Form 990 series returns, even if they were incomplete or the wrong form was used.

Procedural Change: All delinquent or amended Form 990 series returns, secured during an examination, are required to be scanned and emailed to the Campus for review, to ensure the return is complete.

Send all secured delinquent return packages to the FAST.

If the delinquency involves:

Securing a Delinquent Return by Fax. You may secure a delinquent (or converted) return by fax. Refer to IRM 3.12.279.32, Facsimile (FAX) Guidelines.

Check the secured return:

Prepare the original delinquent return package as follows:

Assemble the original return package in the following order front to back; then scan or photocopy the package:

Make a photocopy of the secured delinquent return for retention in the examination case file.

Prepare Form 13133, as follows, one for each original return to be processed:

Prepare Form 3198–A as follows, one for each original return to be processed:

Prepare Form 3210 and double envelopes addressed to the FAST.

Adjusting a Secured Delinquent Return. If you must adjust a secured delinquent tax return that reports amounts you disagree with, refer to IRM 4.70.13.9.7, for instructions. If you establish examination controls for a secured delinquent tax return:

Securing a Delinquent Return After a TC 150 Posted. If you secure a delinquent return after a TC 150 posted, such as a posted SFR or posted Form 990-N, treat the original delinquent return as an amended return. Refer to IRM 4.70.13.9.5.5.1, Processing Delinquent Employment Tax Returns After TC 150 SFR Posts, for instructions.

If a primary return is open for examination and the exemption continues:

Before processing a delinquent return, the Examiner should

If no TC 150 has posted, the examiner will obtain a current transcript showing that no return has been filed. Attach the transcript to the back of the delinquent return, facing out. The transcript should be no older than two weeks, but less than seven days is preferred.

Date stamp the delinquent return with the date received and the examiner’s name and title in the upper 1/3 of the return on the left side but not over any of the computations or numbers that have been input by the taxpayer.

Write across the top of the delinquent return, in red “Delinquent Return Secured by TE/GE” on the top margin of the original return.

Leave room in the upper right corner so the Campus will be able to enter the DLN.

Write “TC 599-CC096 or TC 599-CC094” (whichever is applicable) in red in the bottom right-hand margin of the delinquent return.

Verify the computations are correct.

Prepare Form 4844, Request for Terminal Action, to suppress notices to the taxpayer.

Prepare Form 13133 for each delinquent return:

Prepare Form 3198-A for each original return:

If a payment is secured, prepare a Form 3244-A, Payment Posting Voucher-Examination, for each delinquent return. Post the payment as TC 610, Remittance with Return. Attach the copy of Form 3244-A to the delinquent return. The original Form 3244-A is sent with the payment for processing. Submit original delinquent return packages to the Campus indicated below.

Delinquent Return Package Assembly (top to bottom):