Program Operations Manual System (POMS)
RM 04909.004 Review Social Security Numbers and Correspondence for Forms 4361 Classified as “Approved” (4215)
To facilitate the processing of Forms 4361, keep them separated in the following groups:
Social Security Number Incorrect
Social Security Number Verified — Previous Correspondence
Social Security Number Verified — Previous Correspondence Form 2031
Social Security Number Verified — No Previous Correspondence
Social Security Number Verified — Claims Data
Social Security Number Incorrect — Noted “W/N” to the right of the SSN. Enter “RTC” in the upper margin of the top copy of form 4361. Handle in accordance with RM 04912.001.
Previous Correspondence, Folder Attached
Examine the contents of the correspondence folder to determine if the material will have any effect on the processing of Form 4361.
If the correspondence folder contains a prior Form 4361 and there is no indication that IRS is aware of same, enter “RTC” in the upper margin of the copy of the current Form 4361. Handle in accordance with RM 04912.001.
Code the top copy of Form 4361 “N” (in red) in the lower left corner and “A” in the lower right corner, and encircle the codes if the contents of the folder have no effect on the processing of Form 4361.
Previous Correspondence— Form 2031 — Contact the Records Adjustment and Correspondence Branch (RACB) regarding the handling of this type of case.
Correspondence Missing— Form 4361 noted “PC Missing.” Establish a holding file for forms 4361 for which the correspondence folder is missing. Recheck the correspondence file each week and process forms 4361 in accordance with applicable instructions when the disposition of the folder is determined.
If the folder is not located within six weeks and the correspondence indicator on the Numident printout reflects only a year of destruction, treat the case as if there was no previous correspondence.
If the folder is not located within six weeks and the Numident printout reflects a permanent correspondence indicator, contact Records Adjustment and Correspondence Branch.
Correspondence Charged Out— Form 4361 noted “PC — CO” and the location of the correspondence. Request the holder of the correspondence folder to examine the contents and to forward photocopies of any material which may effect the processing of form 4361. Complete the processing of form 4361 in accordance with the applicable instructions in RM 04909.004.C above.
No Previous Correspondence — Form 4361 will be noted “NPC” and “OK” will be noted to the right of the SSN. Code the top copy of form 4361 “N” (in red) in the lower left corner and “A” in the lower right corner; encircle the codes.
Claim in File — Form 4361 noted “L/C,” “L/C — DIB” or “D/C.” Code the top copy of form 4361 “C” in the lower left corner.
Enter a checkmark in item one of Letter 1159 (SC) or form 4456 for those forms 4361 which were coded “NA” (Nonclaim — approved). Attach copy A of form 4361 to the related Letter 1159 (SC) or form 4456 and release for mailing to the appropriate Internal Revenue Service Center.
Maintain the groups of form 4361 separately and assemble them for punching in accordance with RM 04910.001.