Exception:

When the tax period being researched is not present on Form 8802, Form 8821, Form 2848, or IDRS, but the certification year is, issue certifications if all other requirements are met.

611/612

No record of this POA/TIA (6166 only)

Research for TIA on Form 8802, Form 8821, Form 2848, or IDRS. If found, enter TIA information and override. If not located, issue letter 3427.

615

Tax form type missing

Verify type of tax form. If information found, enter. If not found, correspond unless the application is from applicant. If application is from applicant, then research.

616

Invalid TIN and Tax Form combination

Verify TIN and Tax Form, from application; correct, if needed. If unable to locate correct information, research IDRS if applicant is the requestor; otherwise, correspond.

617

Form 5500 and no plan number

Enter plan number from Form 8802. If unable to locate plan number, research IDRS if applicant is the requestor; otherwise, correspond.

620

Tax Year blank or invalid

Verify and correct tax year according to Form 8802 application. If not found, correspond using letter 4064.

621

Applicant may not be required to file (does not go to IDRS)

Verify applicant's filing requirement, using Form 8802 and IDRS. If no filing requirement - Override.

625

One or more data fields are invalid

Verify data input on Form 6166 input screen.

626

Certified year must equal tax period field, current year, or prior year

Verify, then correct, override, or correspond.

630

Multiple errors

Compare information entered with Form 8802, then correct.

633

Paragraph code does not exist

Verify that you have selected all the correct boxes, entity type, tax form filed, etc.

635

QSSS Verified box not checked

Verify via attachments to Form 8802 or IDRS that the entity is an approved Q-Sub. If unable to verify Q-Sub, correspond.

640

No record of POP but one required

Verify, using Form 8802 that POP is required. If required and on the form, correct, if needed. If not on form, correspond.