IRS General Response Time Guidelines

Exhibit 13.1.7-1  (07-23-2007)
General Response Time Guidelines

Issue IRM Reference Processing Time
Account Referral Form 4442 / e-4442 21.3.5.4 30 Days from Receipt
Adjustment / Math Error 21.3.1.4.102 2 to 3 Weeks
Audit / Collection Adjustment Overpayment (CP210) 21.3.1.4.91 2 to 5 Weeks
Collection Adjustment Balance Due (CP220) 21.3.1.4.93 2 to 5 Weeks
Copy of Audit Report 21.5.10.4.7 60 Days
Copy of CP 2000 / 2501 / 2893C 21.3.1.4.64 60 Days
Correspondence to the Campus 21.3.3.3.4 30 Days
Correspondence to the Adjustment Unit (in-house) 21.3.5.4 30 Days
Credit Transfer Overpayment (CP62) 21.3.1.4.47 2 to 4 Weeks
DDIA Changes in CSCO 5.19.1.5.4.16.3 72 hours from Receipt (3 business days)
Form SS-4 Submitted by Mail 21.7.13.3.6.1 4 Weeks
Form SS-4 Submitted by Fax 21.7.13.3.7.2 4 Business Days
Form SS-4 Submitted by EIN Toll-Free Telephone Service 21.7.13.3.5.1 Immediately
Form SS-8 21.7.2.4 180 Days from Receipt
Form W-7 / W-7A Instructions 6 Weeks
Form 3911 Form 6 Weeks
Form 4506 - Copy of Return Instructions 60 Days
Form 4506 - Copy of W-2s Instructions 60 Days
Form 8379 Attached to Original Return Instructions 14 Weeks
Form 8857 Instructions 6 Months
-A Freeze 21.5.6.4.2 12 Weeks
-D Freeze 21.5.6.4.6 75 Days
E Freeze 21.5.6.4.7 6 Weeks from Control
S Freeze 21.4.3.4.3 4 to 6 Weeks
T Freeze 21.5.6.4.30 None Provided
INTST Payoffs by Phone 5.19.1.5.2 Add 10 Days to Date TP States Payment will be made
INTST Payoffs by Mail 5.19.1.5.2 Add 21 Days to Date TP States Payment will be made
Refund from Original Mailed Return 21.4.1.3 6 to 8 Weeks
Refund from ELF Return 21.4.1.3 3 Weeks
Refund from 1040X Return 21.4.1.3 8 to 12 Weeks
Response from AUR Unit to Underreporter 21.3.1.4.63 45 Days
Unpostable is Open 21.5.5.3.3 6 to 8 Weeks
Unpostable is Closed 21.5.5.3.3 4 to 6 Weeks

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