Note:

Mandatory Review will only hold the NMF converted tax return case file in Status 38 suspense until there are 270 days remaining on the ASED.

You can obtain NMF transcripts as follows:

Send an encrypted email to the Submission Processing Center Non-Master File (NMF) in Kansas City, at *W&I KCSPC Non-Master File Team.

Subject line: NMF Transcript Request.

The body of the email should contain: "Please provide a NMF transcript for XYZ Corporation; EIN 12-3456789; MFT 66; Tax period 201111."

Call (816) 499-5445 to follow-up on your request.

If the underlying adverse status change is sustained by Mandatory Review or Appeals:

Mandatory Review or Appeals will issue a 90-day FADL.

Mandatory Review will sign and forward Form 2363-A (located in the primary return case file) to the FAST for processing.

Mandatory Review will forward Form 5666 to the EO Referrals group via the EO Closing Unit, after the 90 days plus 15 days expires.

Mandatory Review will send the NMF case file back to you to initiate deficiency procedures.

Initiate deficiency procedures:

Converted Tax Return SFCR Adjustment:

Converted Tax Return SFCR Adjustment: Form 1120 or Form 1041 - Income Tax

Form 990-PF - IRC 4940 Tax

Based on Revocation or Disqualification

Based on Reclassification to a Private Foundation

Letter 950

Form 870 (only if using Form 4549-A)

Form 4549-A

Form 886-A

Pub 3498

Pub 594

Letter 3614

Form 870-E

Form 4621

Form 4883

Form 886-A

Pub 3498

Pub 594

You establish a converted tax return on AIMS MF only after the underlying proposed adverse status change is sustained and posted. You can proceed to submit a 30-day letter and RAR to the organization, and solicit an agreement to a tax deficiency. After the underlying adverse status change posts to the EOBMF, follow IRM 4.70.13.9.8, Substitute for Returns Procedures, for establishing SFRs on AIMS MF, Push Code 036.

Establish an examination record on AIMS Master File using RCCMS. If you must establish the examination record manually using Form 5597, follow the instructions below. The items in parenthesis denote corresponding block numbers on Form 5597. • (P7-8): Source Code 44 for SFCRs. • (P10-12): Enter Primary Business Code. 401 Northeast. 403 Great Lakes/FIU. 404 Gulf Coast. 406 Pacific Coast. 410 EOCA. • (P20-23): Enter Employee Group Code. • (P25-26): Enter MFT 02 for Form 1120; MFT 05, For Form 1041, MFT 44 for Form 990-PF. • (P28-29): Enter Status Code 12. • (P31): Return Not Requested should be "3" . • (P33-36): Enter appropriate Project Code. • (P41-43): Enter Push Code 036, for a SFCR establishment; 020 for a secured delinquent return. • (P45-46): Enter Statute Alpha Code, if appropriate. • (P48): Enter "1" as the flow-through indicator. • (Line 2, P1-12; P14-17; blocks A and B): Enter Entity information. • (P19-24): Enter Tax Periods. • (P26-28): Enter Activity Codes: Form 1120 Activity Codes are 338, 203 through 231; Form 1041 Activity Codes are 495 or 496. • (Blocks C, D and E): Self Explanatory.