Caution:

Use Universal IDRS to verify that no one else is taking action on the account.

Request Form 8453-P, if needed. When using:

CC ESTAB, enter Form 8453-P needed in the remarks section

CC ELFRQ, use action 2

Information (e.g., loose forms, schedules, and correspondence) may not be attached to an Electronic File (ELF) return.

File the information using TC 290 in block series 05/15 (non-refile DLN).

Do not use an attachment or association form.

Electronic File (ELF) may forward Forms 3465 to the Accounts Management (Adjustments) Function with a problem annotated. Take normal adjustment action.

Follow local editing procedures.

Route the case to the Processing Function and request a new DLN.

Zero out the module. (See Figure 3.14.2-6, Checklist for Return Reprocessing.)