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of 8821/2848’s›Note:

Entering Form 8802, Application for U.S. Residency Certification

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Before Residency Certification applications can be processed by the Technical Teams, they must be “Controlled” by entering them into the USRC 6166 Database. This database serves as a digital management system that gives our department the ability to track and work cases.

Once an application has been controlled, the USRC 6166 Database can:

Track and locate cases by: Batch number, Taxpayer name, Taxpayer TIN, and/or Payment Tracking ID.

Keep track of the IRS Received Date to automatically send out interim letters in case it takes longer than 30 days to process.

Provide a record of who last worked on a case.

Provide detailed reports, including Printing History, Outstanding Case Listings (OCLs), Daily and Weekly Inventory, and more.

Enable us to print or reprint cases in the Print Queue.

All applications, except for those identified as Quick Closures, must be controlled in the USRC 6166 Database through the Inventory Control Process (ICP) process before they can be worked by the Technical Teams.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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