Program Operations Manual System (POMS)
RM 04911.004 Process Requests to Cancel Forms 4361 (4215)
Normally forms 4361 are irrevocable; however, under certain circumstances the Internal
Revenue Service may cancel forms 4361. Requests to cancel forms 4361 from any source
other than the IRS should be routed to the appropriate IRSC for consideration. Handle
requests received from an IRSC in accordance with subsequent paragraphs.
Requests cancelling forms 4361 will be made by letter and will include photocopies
of related material. Examine such requests to ensure that the correct SSN and name
are shown; return discrepant or incomplete requests for clarification. If the requests
are acceptable, obtain the related form 4361 master card from the “Form 4361 Master Card File.” Note the card “Void per IRS” and refile it in the file.
If no claim is in file, obtain previous correspondence for such requests and note
all copies of any forms 4361 and forms 4456 in file “Void Per IRS” in large red letters. Stamp the request and related material for permanent filing
and file the material in the folders. Refile folders.
When an old age or survivors claim has been filed, forward the material to the appropriate
program service center. In cases of disability claims, forward the material to the
Office of Disability Operations. Provide a route slip indicating the material should
be retained permanently.