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20.2.3.3
(11-18-2008)
Hardcopy Notices
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Use CC PINEX to request a hardcopy notice of selected penalty and interest explanations and computations.
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The notice is returned to the requester for review prior to mailing to the taxpayer.
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Notices are generated for the taxpayer and the taxpayer's authorized representatives as recorded on the Centralized Authorization
File (CAF) and, for MFT 01 and 10, on the Reporting Agents File (RAF).
Note:
If a valid Power of Attorney (POA) is received with the taxpayer's correspondence and is not already recorded on the CAF,
input two identical requests for a PINEX notice and use local procedures to mail the duplicate notice to the authorized representative.
For additional information, see IRM 3.11.3.7.1.3.3, Power of Attorney.
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When the tax module is on IDRS, the notice should be generated the next day following input of CC PINEX.
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Notify the IDRS Control Staff if the notice is not received by Wednesday of the week following the date of input.
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When the tax module requested is not on IDRS, PINEX creates a dummy module generating a TC 902 (Campus IDRS Indicator) to
Master File so that the module, if posted, can be extracted to the TIF for completion of the PINEX request.
Note:
Consider use of CC MFREQ to immediately create an IDRS module.
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If the module is not extracted to the TIF within four weeks, PINEX will purge the request and issue an action sheet to the
requester.
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The PINEX notice includes:
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PINEX Requester Action Sheet (if required).
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The letter page.
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A literal transcript of transactions on account.
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Penalty and interest explanations.
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PINEX notices must be manually date stamped. Review the notice and, if appropriate, date and mail by the first Friday following
the weekend the notice was generated. Follow local procedures to manually mail the notice.
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See IRM 2.4.43, Command Code PINEX, for instructions on input of CC PINEX.
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When a PINEX request is completed, the notice history section of the tax module is systemically updated. On balance due modules,
the next IDRS notice is automatically delayed one week for BMF and five weeks for IMF after the PINEX notice is generated.
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