IRS Issues Memorandum For Obtaining an ITIN When Requesting ASFR/SFR Reconsideration.

SBSE-05-0213-009 

February 7, 2013

Impacted: IRM 5.21.7 Procedures for Obtaining an ITIN when Requesting ASFR/SFR Reconsideration

Current procedures for requesting an ITIN for cases in which ASFR/SFR reconsideration is needed has caused delays and confusion in processing the Form 3870 adjustment.

 

Both the ITIN Operation and the ASFR/SFR unit need the original return to process the corresponding requests.   

 
1. The ITIN unit requires the original tax return and supporting documentation be attached to the W-7, Application for ITIN. This request is sent to the ITIN operations at the Austin Campus for processing.
2. However, the original tax return must also be attached to the Form 3870, Request for Adjustment in order to process the reconsideration request. Form 3870 is sent to the Brookhaven ASFR/SFR unit.

The following procedures should be used in all cases where a taxpayer is requesting an ASFR/SFR reconsideration and is submitting a Form W-7 for an ITIN:

 Date stamp the Form W-7 with the received date.

 Review the Form W-7 application and the original supporting documents to determine if the form and supporting documents meet foreign status and identity requirements (SeeInstructions to the W-7). If the taxpayer provides copies of the supporting documents, the documents must be a certified copy by the issuing agency. Note: The ITIN unit has final approval regarding the validity of the documents provided.

 Complete the IRS only box on the Form W-7 using the document number codes for the types of documents reviewed (See attachment 1). You must also include your employee SEID number. Attach the original documents or certified copies from the issuing agency to the Form W-7 application.

 Mail the Form W-7, supporting documents, the original return(s) and Form 3870 via
overnight mail to the ITIN Operations Unit:

Internal Revenue Service
ITIN Operation
Mail Stop 6090 - AUSC
3651 South Interregional Hwy 35
Austin, TX 78741-0000

 International ROs can use the ITIN – RTS to verify that an ITIN has been assigned to the TP. The ITIN unit will process the W-7 Application, and send the original return with the Form 3870 to the ASFR/SFR unit in Brookhaven Campus for processing. An ITIN will be assigned to the taxpayer within 30 days.

 The status of the adjustment(s) can be checked using IDRS.

 Need Help Obaining an ITIN for a ASFR/SFR?

 

Contact the Tax Lawyers at Marini & Associates, P.A. for a FREE Tax Consultation at: www.TaxAid.us or www.TaxLaw.ms or

Toll Free at 888-8TaxAid (888 882-9243).