Note:

If you receive remittance of $100,000 or more, mail the Form 1041 package to Mail Stop 2003 instead of Mail Stop 1999.

When you address Form 9814, type "Mail Supervisor" for the recipient and (801) 620-3750 for recipient phone number, whether or not you receive payment.

Your receipt of a Form 1041 from the taxpayer doesn’t make the case agreed. You must continue to:

Close the case to Mandatory Review.

Give the taxpayer Appeal rights and the right to petition Tax Court.

Process the case as an unagreed revocation/non-qualification (except you do not have to make a Form 1041 referral to SB/SE or LB&I).

Prepare the 30-Day package (including the RAR) and the administrative record.

If the trustee doesn’t agree to complete and sign Form 1041, prepare Form 5666 for Form 1041 to send to SB/SE or LB&I (as applicable), since EP does not have examination jurisdiction over Forms 1041. Unless the trust has its own EIN, prepare the referral using the plan sponsor's EIN.

Send the referral to Classification at tege-cpc-classification@irs.gov. If SB/SE or LB&I is directly involved in the case, send the referral to SB/SE (or LB&I). If you send the referral to SB/SE (or LB&I), send a copy of it to Classification.

Attach a copy of the RAR to the Form 5666 along with a rough calculation of Form 1041 tax due.

Make copies of all referral packages (Form 5666, the RAR and tax calculations) for the paper case file and include as part of the workpapers.