Where are attached explanations stored?


V

Vic Dura

I'm curious about something. When a TP attaches an
explanation e.g. for Line 21/1040 where is that stored so
that someone at the IRS reviewing the return will find it?
Is it stored in a paper file with the paper return?

Are paper returns stored indefinitely as paper or are they
converted to microfilm after a period of time?

How are explanatory notes typed into the computer so that
they are available when a transcript is requested?
 
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T

TaxmanHog

...
I'm curious about something. When a TP attaches an
explanation e.g. for Line 21/1040 where is that stored so
that someone at the IRS reviewing the return will find it?
Is it stored in a paper file with the paper return?

Are paper returns stored indefinitely as paper or are they
converted to microfilm after a period of time?

How are explanatory notes typed into the computer so that
they are available when a transcript is requested?
In the days of yore, (20 years ago this week) when I started
as a humble data transcriber, the special statements
attachments attached to the return were not key punched or
imaged.

If an auditor or collector was interested, the actual return
document would be ordered from the archive to be physically
reviewed for greater detailed info such as that.

Generally returns of historic insignificance are destroyed
after 5 years, exceptions would be returns where the
assessment is not paid in full, these original returns might
be needed in the rare event when the tax claim is reduced to
judgment. Upon collection statute expiration the document is
destroyed.

Now that we are in the 21st century, (it's been a while
since I visited a Service Center errr CAMPUS), rumor has it,
that experiments using document imaging have begun, starting
with remittances, nice having a photo image of the payments
sent in when doing levy source research, and accounts
maintenance, when letters/amended returns arrive to request
modifications to assessments these ~source documents~ are
imaged.

Sitting on the floor of many Revenue Officer Post of duty is
fancy document scanner awaiting funding for an IT person to
install on the GM's work station, these will be used to
image Reasonable cause penalty abatement letters.
 
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T

TaxSrv

I'm curious about something. When a TP attaches an
explanation e.g. for Line 21/1040 where is that stored so
that someone at the IRS reviewing the return will find it?
Is it stored in a paper file with the paper return?

Are paper returns stored indefinitely as paper or are they
converted to microfilm after a period of time?
After processing and "key punch" of paper 1040s re relevant
line items only are sent to a Federal Records Center, to be
destroyed generally after 6 years. Attached explanations
are relevant only to the small % of audit selections or
other matters, when paper returns are retrieved from the
FRC. IRS does not convert paper returns in their entirety
to digital or microfilm formats.

Fred F.
 
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V

Vic Dura

TaxSrv said:
"Vic Dura" wrote
After processing and "key punch" of paper 1040s re relevant
line items only are sent to a Federal Records Center, to be
destroyed generally after 6 years. Attached explanations
are relevant only to the small % of audit selections or
other matters, when paper returns are retrieved from the
FRC. IRS does not convert paper returns in their entirety
to digital or microfilm formats.
So it seems like attached explanations and details relating
to line items are not really available without a lot of
trouble and wouldn't forestall a letter triggered by a
computer mismatch.

For example, if a 1099-misc reports $X, but the $X is
incorrect and the TP reports $Y and attaches an valid
explanation as to why $X is wrong and $Y is correct, that
explanation won't forestall a letter saying "... why didn't
you report the $X..."
 
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D

Drew Edmundson

So it seems like attached explanations and details relating
to line items are not really available without a lot of
trouble and wouldn't forestall a letter triggered by a
computer mismatch.

For example, if a 1099-misc reports $X, but the $X is
incorrect and the TP reports $Y and attaches an valid
explanation as to why $X is wrong and $Y is correct, that
explanation won't forestall a letter saying "... why didn't
you report the $X..."
Yes, an excellent example.
 
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H

Harlan Lunsford

So it seems like attached explanations and details relating
to line items are not really available without a lot of
trouble and wouldn't forestall a letter triggered by a
computer mismatch.

For example, if a 1099-misc reports $X, but the $X is
incorrect and the TP reports $Y and attaches an valid
explanation as to why $X is wrong and $Y is correct, that
explanation won't forestall a letter saying "... why didn't
you report the $X..."
Welllll...........

You would think not of course, knowing THEIRS (the IRS)

However that is what I do when a 1099-misc needs explaining.
A copy of the 1099-misc is attached with a written
explanation with the return, and I have NEVER, ever , had
IRS question the explanation, not just after the return, or
with a CP2000 notice.

Of course maybe they just notice "who" signed as preparer,
and don't have to read any more. Yea, that's it.

ChEAr$,
Harlan Lunsford, EA n LA
 
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V

Vic Dura

Harlan Lunsford said:
Of course maybe they just notice "who" signed as preparer,
and don't have to read any more. Yea, that's it.
Yes, that's probably it. How about scanning your signature
and posting it at YouSendIt.com and then posting the link
here for us? :--)

That way the IRS won't bug us anymore.
 
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H

Harlan Lunsford

Yes, that's probably it. How about scanning your signature
and posting it at YouSendIt.com and then posting the link
here for us? :--)

That way the IRS won't bug us anymore.
No. I have a better idea. why don't you just send me
$99.95 and then I can email you the signature with a
licensing agreement.

ChEAr$,
/sig/
Harlan Lunsford, EA n LA
Fri 17 Feb 2006 %hh
 
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