Note:

This ensures employer has original lock-in letter for their files.

Letter 2800C is returned with no forwarding address Research Command Codes (CC) BMFOL/ENMOD and the most recent Information Returns Processing Transcripts (IRPTR) available to see if employer is still in business.

If employer is out of business:

Input TC 972 AC 146 to IDRS and WHCS with Disposition Code "OOB" , cross-referencing the employer's EIN

Notate the AMS history with actions taken and destroy letter

Letter 2800C is returned with no forwarding address Research Command Codes (CC) BMFOL/ENMOD and the most recent Information Returns Processing Transcripts (IRPTR) available to see if employer is still in business.

If employer is still in business and a new address is found:

Input TC 972 AC 146 to IDRS and WHCS with Disposition Code "UND" , cross-referencing the employer's EIN

Reissue letter to address indicated using current date

Input TC 971 AC 146 to IDRS using current date with posting delay of 1

Notate AMS history with "REISSUED" indicating letter number, EIN, and new address

Add reissued letter to WHCS and destroy letter

DO NOT update the address on IDRS or WHCS

Letter 2800C is returned with no forwarding address Research Command Codes (CC) BMFOL/ENMOD and the most recent Information Returns Processing Transcripts (IRPTR) available to see if employer is still in business.

If no new address is found

Input TC 972 AC 146 to IDRS and WHCS with Disposition Code "UND" , cross-referencing the employer's EIN

Notate the AMS history with actions taken and destroy letter

Letter 2800C is returned with no forwarding address and research indicates Letter 2808C or Letter 2809C has been issued

If the telephone number is on Master File, research to get the current address

If unable to find a telephone number, research Command Codes (CC) BMFOL/ENMOD and the most recent Information Returns Processing Transcripts (IRPTR) available to find another address

Resend original letter to the new address

Extract contents of original envelope, highlight the issue date on the 2800C letter, staple envelope vertically to front of letter; fold letter and remail in an envelope labeled with new address

Notate AMS history with "REMAILED." Include letter number, original issue date and new address in AMS history.

DO NOT update the address on IDRS or WHCS

If no new valid address is found, update AMS history with actions taken and destroy letter

Letter 2801C is returned with yellow forwarding address label from the USPS

Notate on AMS "UNDELIVERED 2801C" , cross- referencing the EIN

Update IDRS and WHCS with the forwarding address from the yellow label after verifying that the undelivered letter and yellow label is for the same taxpayer

Destroy letter

Letter 2801C or Letter 2802C is returned with no forwarding address

Destroy letter

Letter 2802C is returned with a forwarding address

Destroy letter

Letter 2804C, Letter 2805C, Letter 2810C, Letter 2811C, Letter 2812C, Letter 2813C, Letter 3042C, or Letter 4243C are returned with yellow forwarding address label from the USPS

Resend letter to the new address

Extract contents of original envelope, staple envelope vertically to front of letter showing yellow sticker, fold letter and remail in an envelope labeled with new address

Notate AMS history with "REMAILED" with letter number and new address

Update IDRS and WHCS with the forwarding address from the yellow label after verifying that the undelivered letter and yellow label is for the same taxpayer

Letter 2804C, Letter 2805C, Letter 2810C or Letter 4243C are returned with no forwarding address

Notate on AMS "UNDELIVERED XXXXC"

Research Command Codes (CC) IMFOLE/ENMOD and the most recent Information Returns Processing Transcripts (IRPTR) available and remail the letter to any new addresses found

Notate AMS history with "REMAILED" indicating letter number and new address

If no new address is found, notate the AMS history and destroy letter

Letter 2811C, Letter 2812C, Letter 2813C or Letter 3042C are returned with no forwarding address

Destroy letter

Letter 2808C ,Letter 2809C or Letter 4074C is returned with yellow forwarding address label from the USPS

Resend letter to the new address.

Extract contents of original envelope, staple envelope vertically to front of letter showing yellow sticker, fold letter and remail in an envelope labeled with new address

Notate AMS history with "REMAILED" with letter number and new address

Update IDRS and WHCS with the forwarding address from the yellow label after verifying that the undelivered letter and yellow label is for the same employer

Letter 2808CLetter 2809C or Letter 4074C is returned with no forwarding address

If the telephone number is on Master File, research to get the current address

If unable to find a telephone number, research Masterfile to find another address

Remail original letter to employer’s current address

Notate AMS history with "REMAILED" indicating letter number, EIN, and new address

DO NOT update the address on IDRS or WHCS

If no new valid address is found, update AMS history with actions taken and destroy letter