Completing ICP - Tax Examiner

Once all the actions have been completed in clerical and work has been assigned off the Phase 2 Wall, the tax examiner will need to input the rest of the case information.

Enter the applicant's Name Control.

This is a four-character field.

See IRM 3.8.44, Campus Deposit Activity, for information on determining the Name Control.

The Name Control is the applicant's unless the applicant is a Nominee, a FASIT, a QSub, a Single Member LLC, a DRE LLP, a DRE LLLP, a Minor Child or a Sole Proprietor.

If

Then

1. A Nominee

Enter the name control of the individual or entity that the nominee represents. See the nominee's required attachments.

2. A FASIT/IRC 860H

Enter the name control of the FASIT's corporate parent from Line 6 of the Form 8802.

3. A DRE LLC, LP, LLP, or LLLP

Enter name control of the owner of the limited liability company, the limited partnership, the limited liability partnership or the limited liability limited partnership from Line 6 of the Form 8802.

4. A Minor Child

Enter the name control of the person who claimed the minor child on the tax return from Line 6 of the Form 8802.

5. A Q-Sub

Enter name control of the subchapter S subsidiary's parent from Line 6 of the Form 8802.

6. A Sole Proprietor

Enter the name control of the sole proprietor who filed the tax return.

Enter the Certification Tax Year Residence from Form 8802 if different from the address entered in applicant entity field. This field must be the address where the applicant had a Substantial Presence.