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5.11.7.2.3.1 (01-01-2006)
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FMS CD (VALUE) |
DEFINITION |
1 |
Not selected into the FPLP, but at one time was included. (Do not confuse this module value with the entity value of FMS CD:1 described in the previous paragraph.) |
3 |
Currently selected into the FPLP and unreversed TC 971 AC 060 present on module. |
- Other values indicate the module is blocked from FPLP:
|
DEFINITION |
4, 5, 7 |
MANUAL FPLP block (TC 971 AC 061) present on module |
8, 9, B |
SYSTEMIC FPLP block (TC 971 AC 061) (DLN has a series of 8s or 9s) present on module |
C, D, F |
Both MANUAL and SYSTEMIC FPLP block (2 or more unreversed TC 971 AC 061) present on module |
5.11.7.2.3.1.1 (01-01-2006)
SSA No Levy Indicator
- As discussed in IRM 5.11.7.2.2.1 (3), the Social Security benefit payments of IMF taxpayers will not be subject to the FPLP levy if the taxpayers meet an income exclusion criterion based on the following Master File indicator. See LEM 5.19.9.3.2.2for the income exclusion threshold dollar amount.
- CC IMFOLE will display the following indicators:
SSA NO LEVY: 00 |
The latest income tax return filed under a taxpayer's own primary SSN, that is available on the Master File, has a Total Positive Income above a certain dollar amount; or the latest year income tax return filed is an SFR; or the latest year income tax return filed is in retention; or there is an open TDI after the latest year income tax return filed. |
SSA NO LEVY : 01 |
The latest income tax return filed under a taxpayer's own primary SSN, that is available on the Master File, has a Total Positive Income below a certain dollar amount and there is no TDI for subsequent year(s). If the latest filed tax return that is used to determine SSA No Levy: 01 , subsequently moves to retention, then SSA No Levy: 01 will not change unless a later return is filed that would result in a change. |
- Total Positive Income (TPI) is defined as the sum of gross positive income that is taxable and is displayed on CC IMFOLR on a return filed by the taxpayer. SFR returns do not display a TPI. TPI is not based on CC IRPTR data.
- If there is a SSA No Levy: 00, then a Social Security payment may be subject to the FPLP levy.
Note:
If a taxpayer's TPI meets the criteria while the Social Security payment is being actively levied, the income exclusion criterion will not be in effect and the levy may only be released through Master File input and/or the FPLP Coordinator. See IRM 5.11.7.2.6, Blocking or Releasing FPLP Levy.
- If there is a SSA No Levy: 01, then, even though a Social Security payment matched, the payment will not be subject to the FPLP levy.
5.11.7.2.3.2 (01-01-2006)
Matching (TC 971 AC 062) and FPLP Notice (TC 971 AC 069 or AC 169) Process
- Once a module is selected for the FPLP and is transmitted to FMS, if FMS identifies a Federal payment match, then a TC 971 AC 062 will post.
- The DLN associated with TC 971 AC 062 will include information about:
- Federal payment agency source
- Type of Federal payment matched
- If the module was matchedor levied
Note:
If the TC 971 AC 062 DLN indicates match - the TC will post on all FPLP modules.
If the TC 971 AC 062 DLN indicates levy- the TC will only post on the module intended for the levy payment.
See IRM 5.11.7.2.3.4, Levy Payment Process.
See Exhibit 5.11.7-3, DLN Format of Federal Payment Type, for the descriptive format of the TC 971 AC 062 DLN. See Exhibit 5.11.7-4. Federal Payment Agency Identifier Code List, for the type of Federal payment and Federal payment agency source.
Note:
- The Federal payment agency source for Federal salaries will display the salary paying agency (i.e. USDA's National Finance Center (NFC); Department of the Interior's National Business Center (NBC) ), rather than the actual Federal employer of the taxpayer. See IRM Exhibit 5.19.9-2 , NFC and NBC Agency Listing, for the list of the Federal agencies whose payroll is serviced by USDA NFC or DOI NBC.
- Once a TC 971 AC 062 DLN match is posted, then Master File will systemically verify if a Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing (CDP notice), has been issued by identifying an unreversed TC 971 AC 069 on the module. If there is none, Master File will systemically generate a CDP Final notice, CP 90 (IMF) or 297 (BMF), prior to the levy and post a TC 971 AC 069 on the module. See Exhibit 5.11.7-5 for a copy of CP 90/297. See IRM 5.11.7.2.4for the description of the notice.
- If the match (TC 971 AC 062 DLN) identifies a Social Security benefit payment, and the TC 971 AC 069 has been posted for a least ten cycles (weeks), then, prior to the levy, the Master File will systemically generate an additional notice to Social Security beneficiaries - Final Notice Before Levy on Social Security Benefits (CP 91 for IMF or 298 for BMF) - and post a TC 971 AC 169 on the module. See Exhibit 5.11.7-6 for a copy of CP 91/298. See IRM 5.11.7.2.4 for the description of the notice.
Note:
For SSA levies issued after July 2005, the IMF will systemically generate another TC 971 AC 169 and reissue a CP 91 if 26 cycles or more have passed since a prior TC 971 AC 169.
5.11.7.2.3.3 (01-01-2006)
Levy Process
- Once the notice process(es) are complete, and if the taxpayer does not appeal or resolve the case within the appropriate time frame, then IRS will transmit a levy to FMS.
- For Federal payments other than Social Security, a levy will be transmitted to FMS at least ten (10) weeks from when the Final Notice, Notice of Intent to Levy and Your Right to a Hearing was issued (indicated by the unreversed TC 971 AC 069 posting cycle).
Note:
The 10 week timeframe allows for internal processing time prior to issuing a levy, should a taxpayer exercise their CDP appeal rights.
- For social security payments that were matched, the levy will be transmitted to FMS at least eight (8) weeks after the CP 91 or 298 was issued (indicated by the unreversed TC 971 AC 169 posting cycle) and as long as the CP 91/298 is no older than 26 cycles.
Note:
The 8 week timeframe also allows for internal processing time prior to issuing a levy, should a taxpayer exercise their appeal rights.
- MF does not display an account indicator when a levy transmission has occurred. The date of the levy is based on a posting cycle. The FPLP levy for all non-SSA payments has been transmitted, if there is a combination of an unreversed TC 971 AC 060 with an unreversed 10 cycle old TC 971 AC 069. The FPLP levy on SSA payments has been transmitted, if there is a combination of an unreversed TC 971 AC 060 with an unreversed 8 cycle old TC 971 AC 169. There may be two separate levy files on one account transmitted to FMS.
- The date of a non-SSA FPLP levy is the later of the cycles of an unreversed TC 971 AC 060 with a 10 cycle old unreversed TC 971 AC069.
- The date of a SSA FPLP levy is the later of the cycles of an unreversed TC 971 AC 060 with the latest 8 cycle old unreversed TC 971 AC 169.
5.11.7.2.3.4 (01-01-2006)
Levy Payment Process (TC 670 DPC 18)
- When a levy payment is processed, then a TC 971 AC 062, with its DLN indicating a levy, will post on the module(s) intended for the levy payment. (The TC 971 AC 062, with its DLN indicating a match, will post on all FPLP modules.) The TC 971 AC 062 may post before the actual payment is transmitted into the account.
Note:
Although the TC 971 AC 062 DLN that indicates a levymay post to a module, the Federal payment may still not be received due to programming interface constraints between the time the levy was transmitted by the FMS to the payment agency to hold the payment and when the payment had been processed for disbursement. This may be the case on Defense contractor/vendor payments.
- FMS has certain processing dates for each type of Federal payment. The levy payment is processed during these timeframes and is transmitted to the IRS at the time of the taxpayer's payment date.
FEDERAL PAYMENT |
PAYMENT DATE |
PROCESSING CUTOFF DATE |
OPM (Federal retirement income) |
1st of each month |
2 weeks before payment date |
SSA (OASDI) benefits |
3rd of each month; |
6 business days before the payment date |
Federal employee salaries |
Biweekly |
7 - 14 days before payment date |
Defense and civilian agency contractor/vendor payments; |
Daily |
Cutoff dates vary; |
- FMS will transmit the payment to the IRS through the Electronic Federal Tax Payment System (EFTPS), and a TC 670 DPC 18 will post on the taxpayer's module. Most of the TC 670 DPC 18 payments will be 15% of the Federal payment levied (or balance due, whichever is less). The exception will be on Defense contractor payments, which, as of certain dates, will be levied for 100%. See IRM 5.11.7.2.1.1, Interagency Agreement.
Note:
The TC 670 DPC 18 is a systemic action and does not allow for manual input.
- FMS will send the remaining disbursement to the taxpayer along with a notice indicating the Federal payment has been levied. See Exhibit 5.11.7-7., Department of the Treasury, Financial Management Service Notice to Taxpayers. The FMS notice outlines:
- The type of Federal debt and the agency due the Federal debt; the type, date and amount of the Federal payment disbursement before levy and the paying Federal agency; and then the amount levied. The notice also displays an Account Number, that consists of the TIN type (0 for SSN; 2 for EIN), TIN, MFT,and the tax period,,where levied payment posted. The FMS notice also displays a TIN Number , but it does not contain the hyphens between the digits and the TIN will need to be verified if it is an SSN or EIN with the TIN type indicator.
- The FMS notice informs taxpayers to contact the following ACS addresses and phone numbers to resolve their account. (If a taxpayer calls the ACS phone number and the taxpayer is assigned to a local field collection office, the taxpayer will be referred to that appropriate office.)
(SBSE, Tax Exempt and Government Entities (TEGE), Large and Midsize Businesses (LMSB), or International taxpayers)
Post Office Box 57 Stop 686
Bensalem PA 19020
1-800-829-3903 or 215-516-2004 (International)
(W&I taxpayers)
Post Office Box 21936 Stop 5050 Annex 5
Kansas City MO 64121–9236
1-800-829-7650
Correspondence received at these addresses should be handled according to IRM 5.19.9.3,Liability Collection, Automated Levy Programs, FPLP, or forwarded to the appropriate office for resolution. - FMS mails the notice to the taxpayer either to the address provided by the IRS (if the Federal payment disbursed electronically) or to the address provided by the Federal payment agency source (if the Federal payment is disbursed through a paper check).
- FMS may systemically reverse a TC 670 DPC 18 payment with TC 672 DPC 18 when the Federal payment agency determines the taxpayer was not entitled to the payment.
5.11.7.2.4 (01-01-2006)
FPLP Generated Notice(s) and Appeal
- Prior to electronically levying a Federal disbursement, the FPLP will systemically issue a Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing (CP 90 or CP 297) if one has not already been sent.
- The notice CP 90/297 will be generated by the MF and mailed certified with a return receipt (Postal Service (PS) Form 3811) through the Collection Due Process Certified Mail System (CDP-CMS). TC 971 AC 069 will systemically post on each module where the CP 90/297 was generated. A cross reference (XREF) TC 971 AC 069 will also post on joint income tax liabilities if both notices are systemically generated during the same cycle.
- The return receipt card (PS Form 3811) is addressed for return to the campus that generates the notice. Upon receipt, a TC 971 AC 066, 067, or 068 will be electronically scanned, as appropriate, and input through CDP-CMS.
- CP 90/297 will display the balance due amounts and the appropriate ACS contact phone number for taxpayers to resolve the case or exercise their appeal rights.
- The notice will inform taxpayers of their right to appeal. Taxpayers may exercise their appeal rights through the:
Collection Appeals Program (CAP)
Collection Due Process (CDP)
Equivalent Hearing (Appeals request madeafter the 30 day CDP period)
Note:
If a Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing (CP 90/297, Letter 1058, ACS LT 11) was issued prior to the last 180 days, a new warning of enforcement action does not have to be issued for this is a computer matching levy program. See IRM 5.11.1.2.2.6.
- If the match is a Social Security benefit payment, a CP 91 IMF or CP 298 BMF, Final Notice Before Levy on Social Security Benefits will also be issued at least 10 weeks after a CDP notice (unreversed TC 971 AC 069).
- CP 91/298 displays the balance due amounts and provides an additional 30 days after the CDP notice timeframe to resolve the tax liability.
- CP 91/298 specifically identifies the Social Security benefit payment that may be levied for 15% by indicating the taxpayer's Claimant's Account Number (CAN) and the Beneficiary's Own Account Number (BOAN). The BOAN is always the taxpayer's TIN. These numbers are systemically provided by FMS and SSA during the FPLP matching process to identify the taxpayer's Social Security benefit information.
- The FPLP currently identifies and levies the primary taxpayer's benefit payment only.
- CP 91/298 is generated by the Master File; mailed regular mail to the taxpayer's last known address; and a TC 971 AC 169 will systemically post on each affected module. These notices will also have the appropriate 1-800 ACS contact phone number listed.
- Starting July 2005, the CP 91 will be considered aged and will be reissued if it is more than 26 cycles old prior to levies transmitted after July 2005. There is no CP 298 aging criterion for the BMF modules.
- The notice will inform taxpayers of their right to appeal. Taxpayers may exercise their appeal rights through the following:
Collection Appeals Program (CAP)
Equivalent Hearing Request — if no prior CDP or Equivalent hearing on the FPLP periods. - CP 91/298 is systemically generated for the FPLP only. It should not be issued manually and is not required prior to issuing duly authorized paper levies pursuant to IRC 6331(a), Levy and distraint, Authority of Secretary, on Social Security benefit payments.
- Service personnel are to process any appeals requests according to procedures in IRM 5.1.9,General Collection Procedure, Collection Appeal Rights or IRM 5.19.8, Collection Appeal Rights.
- During any time of the FPLP notice and levy process, taxpayers should be referred to the Taxpayer Advocate Service for assistance if the respective Operating Division or Functional Unit is unable to provide immediate relief through standard operating procedures, particularly taxpayers that have matched with a social security benefit payment. Service personnel should refer to IRM 13.1.7,Taxpayer Advocate Case Processing, for guidance before referring taxpayers or potential problems to the TAS for assistance. Although taxpayer problems may meet TAS criteria, it is not necessary to refer the cases to the TAS if the problems can be resolved immediately.
- It may be necessary to block or release the case from the FPLP ( See IRM 5.11.7.2.6, Blocking or Releasing FPLP Levy) if a resolution is pending through the Appeals or TAS process and no other FPLP exclusionary criteria exist. See Exhibit 5.11.7-2. FPLP Exclusion Criteria.
5.11.7.2.5 (01-01-2006)
Recognizing and Handling a FPLP Case
- Revenue officers must recognize modules that have been placed in the FPLP and determine if this process will be part of their strategy to resolve the case.
- If revenue officers decide that modules should not be part of FPLP, then they will need to block or release the modules from the FPLP. See IRM 5.11.7.2.6.
5.11.7.2.5.1 (01-01-2006)
FPLP or Paper Levy (Form 668-A/668-W)
- Whenever the FPLP indicator is present on a module, revenue officers may decide to levy the Federal payment source through the FPLP — attaching the applicable 15% or 100% of the disbursement continuously; or the levy may be converted to effectuate the general levy statute, IRC 6331(a),Levy and distraint, or IRC 6331(e),Continuing levy on salary and wages, using the Notice of Levy, Form 668-A or Form 668-W, respectively, in order to levy the Federal payment source directly and attach the maximum amount allowed under those statutes. Form 668-A or Form 668-W may not be used as a means to levy under the FPLP statute, IRC 6331(h).
- Form 668-A or Form 668-W will have to be served or issued on the Federal agency directly, not FMS. Prior to levying the Federal agency with Form 668-A or Form 668-W on either the primary or secondary taxpayer, the revenue officer must release or block the module from FPLP . See IRM 5.11.7.2.6,Blocking or Releasing FPLP Levy .
Caution:
Electronic levies through the FPLP and paper levies issued under IRC 6331(a) or 6331(e) should not be issued or attach to the same Federal payment source. If a paper levy is issued to a Federal agency while the taxpayer is being levied through the FPLP for the same payment, the Federal agency will return the paper levy to the originator. Allow at least thirty (30) days after the module is removed from the FPLP (or thirty days after the TC 972 AC 060 posting date) to (re)issue a paper levy on the same Federal payment source in order to ensure that FMS' or the Federal agency source's records no longer have the FPLP in effect. If this does occur, where the same Federal payment source had been levied under the FPLP and paper levy statutes, then see IRM5.11.7.2.7.(3).
- Form 668-A or Form 668-W may be used as a levy tool on a case, in addition to the FPLP, as long as the Form 668A/W is not served on a Federal payment source, i.e. bank account, private sector wages. If the levy source is a Federal payment source, and is served with a Form 668-A or Form 668-W, then there may be a chance the FPLP may also levy the same payment source - which is prohibited based on the previous paragraph.
- Revenue officers cannot close a case module as a continuous FPLP levy using a Status 60 input, normally used for continuous levies. FPLP systemically excludes Status 60 modules because they are also classified as approved installment agreement modules. FPLP excludes approved installment agreement modules.
- Continuous levies under IRC 6331(e) on the Federal payment agency may still be issued using Form 668-W, and placed in Status 60. See IRM 5.11.5, Notice of Levy, Levy on Wages, Salary and Other Income.
5.11.7.2.6 (01-01-2006)
Blocking or Releasing FPLP Levy
- The criteria and delegation authority for release of levy will not change for the FPLP. See IRM 5.11.2, Serving Levies, Releasing Levies and Returning Property.
Note:
There will be instances where the FPLP may be released on certain cases based on reasons not defined in IRM 5.11.2. See IRM 5.11.7.2.6.1 , Emergency Release of FPLP Levy and FPLP Coordinator.
- The FPLP levy can only be released electronically. Do not use the Form 668–D, Release of Levy/Release of Property from Levy, as the means to release the levy from FMS or the Federal payment agency source.
Caution:
FMS and other Federal agencies will not process the Form 668–D on a FPLP levy, and will return it to its originator.
- FPLP levies can only be released by posting a transaction code (TC) that would exclude the taxpayer from the FPLP as discussed in IRM 5.11.7.2.2.1. See Exhibit 5.11.7-2. FPLP Exclusion Criteria. Posting a FPLP exclusion TC will generate a TC 972 AC 060, which reverses the existing TC 971 AC 060.
Example:
Taxpayer Henry is being levied through the FPLP. Revenue Officer Teresa determined that Taxpayer Henry's case will be resolved as a financial hardship and inputs a TC 530 CC 24. The TC 530 cc 24 will generate a TC 972 AC 060 indicating the module is released from the FPLP.
- If a FPLP exclusion TC is not yet warranted on a taxpayer's case, then input the automated levy block, TC 971 AC 061, on each appropriate module. Posting the TC 971 AC 061, will either generate a TC 972 AC 060 which reverses the existing TC 971 AC 060, or block the module from the FPLP and not allow a TC 971 AC 060. Do not input both a FPLP exclusion TC and TC 971 AC 061 during the same cycle. TC 971 AC 061 may be input via ICS or Form 4844. See IRM 5.11.7.2.3.1,Case and Module Selection Process, for block indicators that should display on the module.
Example:
Revenue Officer John has a FPLP case module on Taxpayer Jane. Revenue Officer John is going to resolve the case as a financial hardship but needs Taxpayer Jane to file delinquent returns. While waiting for the returns, Revenue Officer John inputs a TC 971 AC 061 on each affected module releasing the FPLP levy. The TC 971 AC 061 generates a TC 972 AC 060 to indicate the module is released from the FPLP.
Example:
Taxpayer Tom, who has modules in the FPLP with TC 971 AC 060, requests an installment agreement. Revenue Officer Casey inputs a pending IA (TC 971 AC 043) on all the modules. Since TC 971 AC 043 is a FPLP exclusion TC, it will generate a TC 972 AC 060; therefore, TC 971 AC 061 is not necessary and must not be posted.
- Any manually input TC 971 AC 061 will expire after 52 cycles (for BMF accounts, it will expire after 15 cycles, and after January 2006, 52 cycles). In order to keep the module blocked , then another TC 971 AC 061 will need to be reinput and posted prior to the expiration of the previous TC.
Example:
Revenue Officer Bill does not want his taxpayer's new Status 21 balance due module going into the FPLP when it changes to Status 26. He will input TC 971 AC 061 on the Status 21 module.
- The exclusion TC or TC 971 AC 061 will generate the TC 972 AC 060 one cycle later. The TC 972 AC 060 must post before the next payment is processed by FMS in order to not levy the next payment. FMS has different cutoff dates before they process the federal payments to the taxpayer.
FEDERAL PAYMENT |
PAYMENT DATE |
PROCESSING CUTOFF DATE |
OPM (Federal retirement income) |
1st of each month |
2 weeks before payment date |
SSA (OASDI) benefits |
3rd of each month; |
6 business days before the payment date |
Federal employee salaries |
Biweekly |
7 - 14 days before payment date |
Federal employee salaries |
Biweekly |
7 - 14 days before payment date |
Defense and civilian agency contractor/vendor payments; |
Daily |
Cutoff dates vary; |
- If the TC is not posted by the processing cutoff date, then the FPLP levy may need to be released by the FPLP coordinator as discussed in the next section.
Note:
If the processing cutoff date is missed, then the levy release will be effective for the payments thereafter. See IRM 5.11.7.2.7, Returning FPLP Levy Proceeds, to determine if the levied payment may be returned via the manual refund process due to these timing issues.
5.11.7.2.6.1 (01-01-2006)
Emergency Release of FPLP Levy and FPLP Coordinator
- Each SBSE Collection Area/Technical Services office has a locally designated FPLP coordinator who will have on-line and real-time access to the FMS database system in order to temporarily release or "rescind" a levy during certain situations discussed below.
- In addition to inputting the appropriate FPLP exclusion TC or TC 971 AC 061 releasing the FPLP levy from the MF, as discussed above, if the levy on the taxpayer's next Federal payment is imminent based on the timing and payment processing cutoff chart discussed above, then a request to the local FPLP coordinator may be necessary in order to rescind the levy through the FMS database system. This may include, but is not limited to, the following situations:
- Open bankruptcy situations: Insolvency personnel should refer to IRM 5.9.4.4.4Common Bankruptcy Issues, Federal Payment Levy Program. Under certain conditions, the FPLP coordinator may facilitate the release from the FMS database system. Insolvency units will also input the TC 520, which will systemically generate a TC 972 AC 060 and reverse the module out of the FPLP.
- wrongful or erroneous levies
- Another situation is based on a Treasury and Defense Department agencies' interagency agreement regarding the 100% FPLP levy on Defense contractor payments. Those levies will be considered for emergency release based on national security concerns due to the contractor’s inability to perform their contract, OR that the levy will jeopardize contract performance and impose significant additional costs to the Federal government. If a taxpayer claims either of these situations, and if their request for FPLP levy release is not warranted under IRM 5.11.2.2, Serving Levies, Releasing Levies and Returning Property, then collection field function employees should take the following actions:
- Inform the taxpayer to contact their DoD contracting officer (CO). The DoD CO should have established communication channels within the DoD and DFAS about these issues. If necessary, DoD may inform the IRS/FPLP headquarters, in writing, of the necessity of a particular contract to be performed and not levied due to national security interest or the significant additional financial cost to the Federal government, and formally request the levy release and/or return of levy proceeds of that particular contractor/taxpayer.
- When DoD informs FPLP headquarters, FPLP headquarters will, then, contact the FPLP coordinator, based on the taxpayer location, to initiate expedited handling of the case and direct contact from IRS to that particular contractor/taxpayer. Disagreements over these decisions or the need for additional financial information from the taxpayer as part of negotiating for these decisions will be handled on a case by case situation. See IRM 5.11.7.2.6.3, FPLP Coordinator Duties for Expedited Case Handling.
- While the taxpayer pursues this action to get the levy released, Collection should continue with standard operating procedures for collection, which may include allowing the levy to continue. Collection or the FPLP coordinator should not release or block the levy solely dueto the taxpayer’s claim for these reasons. The levy release determination will be based on DoD communication through IRS/FPLP headquarters, and the case will be handled accordingly.
- To release a FPLP levy through the FPLP coordinator's rescind input, prepare Form 4844 and fax it to the FPLP coordinator. Call the FPLP coordinator to ensure receipt of Form 4844, and keep a copy of the form. Indicate on Form 4844:
- Under "Remarks" — FPLP Levy Release
- Taxpayer's TIN, name and address
- Signature of delegated official authorized to release levies
Reminder:
Do not prepare a Form 668–D, Release of Levy/Release of Property from Levy, for FMS or any federal payment agency to release a FPLP levy.
- The levy "rescind" on the FMS database is temporary only, and effective at the time of the input until the next time the FMS database is updated with taxpayer information from the Master File, which is usually every week. The FPLP coordinator's "rescind" input in the FMS database will not upload to IDRS or MF. The " rescind" input must also be completed before the payment cutoff date as discussed above in IRM 5.11.7.2.6 (6).
Caution:
Since the FMS database is updated weekly with the current taxpayer information from the Master File, then the "rescind" action by the FPLP coordinator, will only last until the database is updated again, which is usually the following week. It may take up to 3 cycles before the FMS database receives the FPLP reversal TC 972 AC 060, and it may be necessary to request the rescind as often as necessary until the TC 972 AC 060 posts. It will be the responsibility of the employee requesting the "rescind" to monitor the exclusion TC and FPLP reversal TC 972 AC 060.
5.11.7.2.6.2 (01-01-2006)
FPLP Coordinator Duties
- FPLP coordinators will have and should maintain their computer access to the FMS intranet system, known as FMS In Touch - Client Server and the Treasury Offset Program (TOP) taxpayer database, in order to input (aka "rescind" ) an emergency or stop-gap FPLP levy release.
- The coordinators are not required to input the TC 971 AC 061 block/release or any other necessary FPLP exclusion TC. It is the responsibility of the operational/functional (i.e. ACS, Collection Field, TAS, TAC) employee resolving the case.
- Form 4844 (or Form 668–D from those following IRM 5.19.9, ACS Liability Collection) will serve as the input document for the FPLP coordinator. The coordinator will sign onto the FMS system and rescind all the modules from the levy. Coordinators should follow IRM 1.15.28.1, Records Control Schedule for Collection, for document retention guidelines.
- Requests for FPLP levy rescinds must be input within 24 hours of receipt.
- The FPLP coordinator is not responsible for authorizing the levy release.
- Coordinators should also provide subject matter support for the operating and functional divisions, and should also contact the FPLP headquarters staff for clarity and guidance.
- In rare instances and under the guidance of FPLP headquarters staff, the coordinators may be delegated to coordinate FPLP case-related recovery efforts of systemic erroneous levy situations or expedited case handling. See IRM 5.11.7.2.6.3, FPLP Coordinator Duties for Expedited Case Handling.
5.11.7.2.6.3 (01-01-2006)
FPLP Coordinator Duties for Expedited Case Handling
- FPLP headquarters will initiate the necessary steps with the local FPLP coordinator, in order to facilitate expedited case handling of certain FPLP cases.
- The local FPLP coordinator will open a 193 Lien/Levy module and note the case history and initiate a mandatory outgoing Special Procedures Branch Courtesy (or Other) Investigation (SPBOI) to the collection field function, or if the case is already assigned, to the revenue officer, in order to make contact with the taxpayer. The group manager assigning the OI should advise the revenue officer that because of the sensitive nature of the investigation, contact with the taxpayer will generally be made within three (3) work days from receipt.
- Currently, expedited FPLP case handling has been established for certain levy relief claims requested by the DoD. See IRM 5.11.7.2.6.1, Emergency Release of FPLP Levy and FPLP Coordinator. The issuance of the mandatory OI should only be the case when standard operating procedures do not apply for levy relief outlined in IRM 5.11.2.2. The mandatory OI must include the following three objectives for this expedited case handling:
- the levy release determination and/or processing based on DoD's mitigating reasons;
- the return of levied proceeds determination and/or processing, if applicable;
- and resolving the collection case.
For national security reasons:
- FPLP headquarters will contact the local FPLP coordinator to release the FPLP levy and/or block the FPLP with TC 971 AC 061 or the appropriate exclusion TC through the appropriate Case Processing campus site, or assigned revenue officer. There may be situations where the levy will not be fully released, but where it is agreed that only a partial amount (less than 100%) may still be levied. There will be no OI levy release determination necessary from the collection field function; the local FPLP coordinator will open a 193 Lien/Levy module and note the case history. The levy release, as determined by IRS FPLP headquarters, should be completed within 48 hours of DoD's request.
- For the return of levied proceeds, if applicable, IRS FPLP headquarters will request FMS to electronically return the proceeds (full or partial) to the taxpayer directly. (Standard IRS manual refund procedures of these levied proceeds will not be initiated in these situations.) There will be no OI determination necessary from the collection field function; the local FPLP coordinator will open a 193 Lien/Levy module and note the case history. The return of levied proceeds will be indicated with a TC 672 DPC 18 and will be electronically refunded by FMS back to the taxpayer’s financial account to which it would have originally been deposited - usually within 48 hours from the time FMS receives the request from the IRS.
- The case will still need to be resolved through the ICS mandatory OI by the collection field function or assigned revenue officer. This mandatory OI will require expedited handling to ensure resolution of the case in order to satisfy any outstanding national security and interagency concerns.
For significant additional cost to the Federal government reasons:
- FPLP headquarters will contact the local FPLP coordinator to facilitate the issuance of an outgoing SPBOI mandatory OI to the collection field function. The collection field function should make contact with the taxpayer generally within 48 hours of receipt of the OI, make a levy release determination and notify FPLP headquarters. The levy release determination should take into consideration the mitigating circumstances presented by the DoD due to the potential loss to the Federal government. If the levy release is warranted, then process the release. See IRM 5.11.7.2.6. Blocking or Releasing FPLP Levy. There may be situations where the levy will not need to be fully released when it is agreed that only a partial amount (less than 100%) may still be levied. To receive only a partial amount of the FPLP levy payment under these reasons, the 100% FPLP payment will need to be posted, and then a partial return of levy proceeds should be processed.
- The return of levy proceeds, if warranted, will also be considered on a case by case basis by the collection field function and if returning the (partial or full) proceeds are warranted, then process through the standard manual refund procedures within IRS. See IRM 5.11.7.2.7, Returning FPLP Levy Proceeds.
- The case will still need to be resolved through the mandatory OI by the collection field function. This mandatory OI will require expedited handling to ensure resolution of the case in order satisfy any outstanding interagency concerns.
Note:
In these situations, it is the IRS contacting the taxpayer regarding the levy relief, and not the taxpayer contacting the IRS. Therefore, during the course of resolving the case in either situation, if the taxpayer does not make the concerted effort to contact and/or resolve the case with the revenue officer, it may be necessary to contact FPLP headquarters through the FPLP coordinator to determine if the FPLP should continue and to consider its impact with the DoD. Contact may be made with DoD as long as Third Party contact provisions are satisfied.
5.11.7.2.6.4 (01-01-2006)
Removal (Reversal) of the FPLP Block with TC 972 AC 061
- There are systemic and manual criteria that determine when the FPLP block transaction code (TC 971 AC 061) is reversed with TC 972 AC 061.
- The following conditions systemicallygenerate a TC 972 AC 061 to remove or reverse an existing FPLP block. (The DLN of the TC 972 AC 061 will display a series of 8s or 9s, with the exception of the Status 22 condition described below.):
- Status 22: Status 22 modules assigned into in certain ACS inventories. See IRM 5.19.9.3.2.1 (2), FPLP Selection Criteria. (The DLN of these TC 972 AC 061s will display a random series of numbers.)
- Status 26: After July 2004, all status 26 modules with a systemic block.
- Expiration: Any manual input of TC 971 AC 061 after January 2005 on an IMF module expires 52 cycles later (on BMF modules, the TC expires after 15 cycles; after January 2006, for BMF modules, the TC will expire after 52 cycles), and is systemically reversed with TC 972 AC 061.
- Non-FPLP status: When an FPLP module, i.e. Status 24, that has either a systemic or manual TC 971 AC 061, moves into a non-FPLP status, i.e. Status 58, it is systemically reversed with TC 972 AC 061.
.
- Revenue officers may manually reverse any (systemic and/or manual) TC 971 AC 061 with a TC 972 AC 061, at anytime during their collection case strategy in order to place the module into the FPLP. (The DLN on TC 972 AC 061 manually input will display a random series of numbers.) The module should then be systemically selected into the FPLP, as along as the FPLP selection criteria is met. See IRM 5.11.7.2.2, FPLP Module Selection Criteria.
5.11.7.2.7 (01-01-2006)
Returning FPLP Levy Proceeds
- FPLP payments are systemically identified with a TC 670 DPC 18.
- Due to timing issues,where a levy has been released and the levied payment has already been processed by FMS, but not yet transmitted to the Service by the pay date, the levied payment may be returned to the taxpayer in accordance with IRM 5.11.2.3,Authority for Returning Levied Property to the Taxpayer. There may be other situations, as discussed in IRM 5.11.2.3, where the levied proceeds that had already been received prior to the levy releasemay be returned to the taxpayer and a manual refund processed.
Note:
The TC 670 DPC 18 payment will need to post on the account prior to taking these actions.
- In situations where a paper levy and FPLP levy attached the same Federal payment simultaneously, the paper levy proceeds will need to be returned in accordance with IRM 5.11.2.3. Chief Counsel has opined that the FPLP statute did not intend for both levies to be in effect on the same payment, where 15% of the payment was attached by the FPLP, and the paper levy attaches the remaining amount, or vice-versa. Since the paper levy should not have been issued nor honored, because the FPLP is indicated on the account, then the paper levy proceeds need to be refunded, as the administrative procedures were not followed to prevent simultaneous levies.
Example:
Taxpayer Vickie's Social Security payment for October 2004 was levied for 15% through the FPLP and a paper levy attached the remaining amount. The revenue officer did not block the FPLP prior to issuing a paper levy or did not put the paper levy in continuous levy (Status 60) status to prevent the FPLP. SSA did not stop the paper levy disbursement, and remitted proceeds for the paper levy while the FPLP systemically levied also. The paper levy proceeds should be returned and refunded.
- Returning the levied proceeds must only be approved by the delegating official authorized to return levy proceeds as directed under Delegation Order 191. Process the return of FPLP levy proceeds using the manual refund procedures found in IRM 5.1.15.7,General Handbook, Account Transfers, Adjustments, Payment Tracers, Credit Transfer, and Refunds, Requests for Manual Refunds.
5.11.7.3 (01-01-2006)
Alaska Permanent Fund Dividend Levy Program
- The Alaska Permanent Fund Dividend (AKPFD) Levy Program is an automated levy program, which operates in conjunction with the State of Alaska, Department of Revenue, Permanent Fund Dividend Division (PFDD).
- Information pertaining to the AKPFD criteria, process and procedures can be found under IRM 5.19.9, Collection, Liability Collection, Automated Levy Programs.
Exhibit 5.11.7-1 (01-01-2006)
NFC and NBC Agencies
NFC Agencies |
Armed Forces Retirement Home |
Agricultural Marketing Service |
Architect of the Capitol |
Animal and Plant Health Inspection Service |
Appalachian Regional Commission |
Agricultural Research Service |
U.S. Architectural and Transportation Barriers Compliance Board |
Alcohol, Tobacco, Firearms and Explosives |
Alcohol and Tobacco, Tax and Trade Bureau |
Office of the Under Secretary (B&TS) |
Immigration and Customs Enforcement |
Bureau of the Census |
Bureau of Citizenship and Immigration Services |
Federal Law Enforcement Training Center |
Bureau of Economic Analysis |
Bureau of Engraving and Printing |
U.S. Botanic Garden |
Bureau of Industry and Security |
Bureau of the Public Debt |
U.S. Court of Appeals for Veterans Claims |
Congressional Budget Office |
Congressional Executive Committee on the People's Republic of China |
Child Care Development Center |
Commodity Futures Trading Commission |
U.S. Coast Guard (Civilian Pay) |
Corporation for National and Community Service |
Community Relations Service Commission on Security and Cooperation in Europe |
U.S. Chemical Safety and Hazard Investigation Board |
Office of the Director |
Cooperative State Research, Education, and Extension Service |
Bureau of Customs and Border Protection |
Departmental Administration |
Office for Infrastructure Analysis |
Drug Enforcement Administration |
Defense Nuclear Facilities Safety Board |
Department of Education |
Department of Labor |
Department of State |
Departmental Offices |
Office of the Under Secretary (MGMT) |
Economic Development Administration |
Executive Office for Immigration Review |
Office of Civil Rights |
Directorate for Emergency Preparedness & Response, Office of the Under Secretary |
Economic Research Service |
Economics and Statistics Administration |
Foreign Agricultural Service |
Farm Credit Administration |
Federal Air Marshals Service |
Federal Communications Commission |
Farm Credit System Insurance Corporation |
Federal Deposit Insurance Corporation |
Federal Election Commission |
Federal Emergency Management Agency |
Federal Energy Regulatory Commission |
Office of Federal Housing Enterprise Oversight |
Federal Bureau of Investigation |
Federal Maritime Commission |
Federal Mediation and Conciliation Service |
Financial Management Service |
Federal Mine Safety and Health Review Commission |
Food and Nutrition Service |
Federal Prison System |
Forest Service |
Farm Service Agency |
Farm Service Agency - County Offices |
Food Safety and Inspection Service |
General Accounting Office |
Grain Inspection, Packers, and Stockyards Administration |
Government Printing Office |
(Leased Lines for DEPNET) |
Headquarters Components |
Housing and Urban Development (HUD) Office of Inspector General |
HUD |
Office for Information Analysis |
Inter-American Foundation |
Corporation for National and Community Service |
Community Relations Service Commission on Security and Cooperation in Europe |
U.S. Chemical Safety and Hazard Investigation Board |
Office of the Director |
Cooperative State Research, Education, and Extension Service |
Bureau of Customs and Border Protection |
Departmental Administration |
Office for Infrastructure Analysis |
Drug Enforcement Administration |
Defense Nuclear Facilities Safety Board |
Department of Education |
Department of Labor |
Department of State |
Departmental Offices |
Office of the Under Secretary (MGMT) |
Economic Development Administration |
Executive Office for Immigration Review |
Office of Civil Rights |
Directorate for Emergency Preparedness & Response, Office of the Under Secretary |
Economic Research Service |
Economics and Statistics Administration |
Foreign Agricultural Service |
Farm Credit Administration |
Federal Air Marshals Service |
Federal Communications Commission |
Farm Credit System Insurance Corporation |
Federal Deposit Insurance Corporation |
Federal Election Commission |
Federal Emergency Management Agency |
Federal Energy Regulatory Commission |
Office of Federal Housing Enterprise Oversight |
Federal Bureau of Investigation |
Federal Maritime Commission |
Federal Mediation and Conciliation Service |
Financial Management Service |
Federal Mine Safety and Health Review Commission |
Food and Nutrition Service |
Federal Prison System |
Forest Service |
Farm Service Agency |
Farm Service Agency - County Offices |
Food Safety and Inspection Service |
General Accounting Office |
Grain Inspection, Packers, and Stockyards Administration |
Government Printing Office |
(Leased Lines for DEPNET) |
Headquarters Components |
Housing and Urban Development (HUD) Office of Inspector General |
HUD |
Office for Information Analysis |
Inter-American Foundation |
International Boundary & Water Commission |
Interagency Council on the Homeless |
Office of the Under Secretary (Information Analysis & Infrastructure Protection) |
Institute of Museum and Library Services |
Internal Revenue Service |
International Trade Administration |
Office of the Inspector General |
Library of Congress |
Minority Business Development Agency |
Merit Systems Protection Board |
National Appeals Division |
National Agricultural Statistics Service |
National Capital Planning Commission |
National Endowment for the Arts |
National Endowment for the Humanities |
National Gallery of Art |
National Gallery of Art (Publication Fund) |
National Gallery of Art (Trust Fund) |
National Institute of Standards and Technology |
National Labor Relations Board |
National Oceanic and Atmospheric Administration |
Natural Resources Conservation Service |
National Sheep Industry Improvement Center |
National Telecommunications and Information Administration |
National Technical Information Service |
Office of Budget and Program Analysis |
Office of Communications |
Office of Compliance |
Office of the Comptroller of the Currency |
Office of the Chief Information Officer |
Office of Chief Economist |
Office of the Chief Financial Officer |
Office of the Executive Secretariat |
Office of the Inspector General |
Office of the General Counsel |
Office of Government Ethics |
Office of Inspector General |
Office of Justice Programs |
Immediate Office of the Secretary |
Office of the Secretary |
US Office of Special Counsel |
Occupational Safety and Health Review Commission |
Office of Thrift Supervision |
Peace Corps |
U.S./Saudi Arabian Joint Commission On Economic Cooperation |
Treasury's Personal Services Contractors - Foreign |
Patent and Trademark Office |
Pretrial Services Agency |
Rural Business-Cooperative Service Rural Housing Service |
Reading is Fundamental |
Risk Management Agency |
Rural Utilities Service |
Small Business Administration |
Office of the Secretary |
Smithsonian Institution (Federal) |
Smithsonian Institution (Trust) |
U.S. Senate Restaurants |
United States Secret Service |
Office of the Under Secretary (S&T) |
Transportation and Security Administration |
Technology Administration |
Bureau of Alcohol, Tobacco, Firearms and Explosives |
Office of Inspector General for Tax Administration |
Treasury Office of the Inspector General |
Treasury Technical Assistance |
US Attorneys Office |
US Agency for International Development |
US Commission on Civil Rights |
US Capitol Police |
US Mint |
US Marshals Service |
US Trustee Program |
Woodrow Wilson International Center for Scholars (Federal) |
Woodrow Wilson International Center for Scholars (Trust) |
NBC Agencies |
Arctic Research Commission |
African Development Foundation |
Bureau of Indian Affairs |
Bureau of Land Management |
Bureau of Reclamation |
Chemical Safety & Hazard Investigation Board |
Consumer Product Safety Commission |
Department of Education |
Equal Employment Opportunity Commission |
Federal Labor Relations Authority |
Federal Trade Commission |
Fish and Wildlife Service |
Harry S. Truman Scholarship Foundation |
Inter-American Foundation |
International Trade Commission |
James Madison Memorial Foundation |
Millennium Challenge Corporation |
Minerals Management Service |
National Aeronautics Space Administration |
National Labor Relations Board |
National Park Service |
National Science Foundation |
National Transportation Safety Board |
Nuclear Regulatory Commission |
Office of Aircraft Services |
Office of Inspector General |
Office of Navajo/Hopi Indian Relocation |
Office of Special Trustee for Indians |
Office of Surface Mining |
Office of Secretary |
Overseas Private Investment Corp |
Pension Benefits Guarantee Corp |
Presidio Trust |
Saint Lawrence Seaway Development Corporation |
Securities and Exchange Commission |
Selective Service System |
Social Security Administration |
Surface Transportation Board |
US Geological Survey |
US Trade & Development Agency |
Utah Reclamation Mitigation and Conservation Commission |
Valles Caldera Trust |
Youth Conservation Corp - FWS |
Youth Conservation Corp - NPS |
Exhibit 5.11.7-2 (01-01-2006)
FPLP Exclusion Criteria
An entity that has one or more of the following codes in any balance due module, will either be systemically reversed out of or not selected for the FPLP:
|
TRANSACTION OR FREEZE CODE |
DESCRIPTION |
A |
Unreversed TC 500 or – (minus) C Freeze |
Military deferment or Combat Zone |
B |
Unreversed TC 914 or - (minus) Z Freeze |
Active CID Investigation |
C |
Unreversed TC 480 or TC 780 or – (minus) Y Freeze |
OIC pending or approved |
D |
Unreversed TC 976 or 977 or –(minus) A Freeze |
Duplicate return freeze |
E |
Unreversed TC 530 CC 24–32 |
CNC Unable to Pay |
F |
Unreversed TC 530 CC 08 |
CNC Deceased |
G |
Unreversed TC 540 or Date of Death indicated on INOLES |
Deceased taxpayer |
H |
Unreversed TC 971 AC 043 |
Pending IA |
I |
Unreversed TC 971 AC 063 |
Current or approved IA |
J |
Unreversed TC 524 |
Collateral Agreement pending or approved |
K |
Unreversed TC 971 AC 086 or 087 or O freeze |
Open Disaster Case |
L |
Unreversed TC 520 all CCs |
Bankruptcy/Litigation |
M |
Unreversed TC 520 CC 76, 77 (CDP) |
CDP on filed lien or intent to levy with Appeals Office |
N |
Unreversed TC 470 all or no CC |
Taxpayer claim or adjustment to return is pending |
O |
Unreversed Master File Employment Code> F |
Taxpayer is Federal Government Agency |
A balance due module that has one of the following, will be systemically reversed out of or not selected for the FPLP:
|
TRANSACTION OR FREEZE CODE |
REMARKS |
A |
Earliest CSED is within 3 months of expiration |
|
B |
Unreversed TC 971 AC 061 |
Block from FPLP |
C |
Unreversed TC 971 AC 065 |
Innocent Spouse module |
D |
Unreversed TC 971 AC 071 |
Injured Spouse module |
F |
Unreversed TC 971 AC 275 |
Taxpayer files CDP request and is not yet assigned to Appeals |
G |
Additional TC 240 (MFT 55 only), TC 29x, or TC 30x assessment |
when any of these TCs is posted between the last posted TC 971 AC 069 and the current cycle, except where this is an intervening Status 12 between TC 971 AC 069 and current cycle. |
Any IMF entity with the following is not subject to a FPLP levy on Social Security payment(s):
INDICATOR |
REMARKS |
SSA No Levy > 01 |
Total Positive Income on latest year income tax return filed (LEM 5.19.9.3.2.2) is below certain dollar amount & there is no TDI for subsequent year(s). Social Security benefit payment, if matched, will be excluded from FPLP levy. |
The following entity or module will be systemically blocked from the FPLP and may be manually unblocked to be included into the FPLP:
Indicator |
Remarks |
Unreversed Master File entity employment code: G, T |
Taxpayer is State or Local Government entity |
ACS modules at inception of St 22 |
Certain modules in certain Status 22 ACS inventories are subsequently systemically unblocked; refer to IRM 5.19.9.3.3 |
Exhibit 5.11.7-3 (01-01-2006)
Document Locator Number (DLN) Format of Federal Payment Type
FPLP Document Locator Number Positions
1 |
2 |
3 |
4 |
5 |
– |
6 |
7 |
8 |
— |
9 |
10 |
11 |
12 |
13 |
— |
14 |
N |
N |
N |
N |
N |
— |
N |
0 |
1 |
— |
0 |
8 |
0 |
2 |
0 |
— |
N |
The values for positions 7, 8, 9, & 10 identify the Federal Payment Agency.
Note:
See Exhibit 5.11.7-4. for a complete list of the Federal Payment Agency Identifier codes.
Example:
Office of Personnel Management: 0108
The values for positions 11 & 12 identify the Type of Federal Payment:
- 01 – Social Security benefit payment
- 02 – Federal retirement income
- 03 – Federal contractor or vendor payment (limited to BMF only)
- 03—Federal employee travel advance/reimbursement payment (limited to IMF only)
- 04 – Federal salary payment
The value for position 13 identifies whether FMS matches a record for the taxpayer or if funds were levied:
- 0 — Federal disbursement matched
- 1 — Federal disbursement levied
The DLN listed above would indicate that FMS matched (position 13 = 0) records with OPM (positions 7, 8, 9 & 10) on an OPM payment (positions 11, 12 & 13).
Other examples:
Example:
TC 971 AC 062 DLN 28277–901–08020–0
Match — OPM (Federal source) on federal retirement payment.
Example:
TC 971 AC 062 DLN 28277–902–07011–0
Levy — SSA (Federal source) on Social Security benefit payment.
Example:
TC 971 AC 062 DLN 28277–904–07041–0
Levy — National Finance Center (Federal source) on federal salary payment.
Exhibit 5.11.7-4 (01-01-2006)
Federal Payment Agency Identifier Code List
Payment Agency Identifier |
Agency Name |
0001 |
Office of Child Support Enforcement (OCSE) - Health and Human Services (HHS) - Aid to Families with Dependent Children (AFDC) |
0002 |
OCSE - HHS - non-AFDC |
0003 |
HHS |
0004 |
Veterans Administration (VA) |
0005 |
Department of Education (ED) |
0006 |
Small Business Administration (SB) |
0007 |
Department of Housing and Urban Development |
0008 |
US Department of Agriculture (USDA) - Rural Development |
0009 |
US Department of Justice (DOJ) |
0100 |
Bureau of Public Debt - Treasury |
0101 |
Department of the Treasury (DOT) - Office of the Secretary |
0102 |
Defense Finance and Accounting Service (DFAS) - Denver/Cleveland |
0103 |
DFAS - Columbus |
0104 |
Federal Energy Regulatory Commission |
0105 |
Army and Air Force Exchange Services |
0106 |
US Consumer Product Safety Commission |
0107 |
US Navy Exchange Service Command |
0108 |
Office of Personnel Management |
0109 |
US Peace Corps |
0110 |
Navy Personnel Command |
0111 |
Debt |
0112 |
Department of Homeland Security |
0113 |
Transportation Security Administration |
0114 |
US Army Corps of Engineers |
0115 |
US House of Representatives |
0116 |
International Broadcasting Bureau |
0200 |
US Department of Energy |
0201 |
Railroad Retirement Board |
0202 |
Department of Interior - National Park Service |
0203 |
US Department of State |
0204 |
Department of Transportation - Office of the Secretary |
0205 |
Federal Emergency Management Agency |
0206 |
United States Customs |
0207 |
Social Security Administration |
0208 |
Food and Nutrition Service - USDA |
0209 |
Patent & Trademark Office - Department of Commerce |
0300 |
US Secret Service |
0301 |
National Science Foundation |
0302 |
US Department of Commerce |
0303 |
Financial Management Service (FMS) - DMSC |
0304 |
Environment Protection Agency |
0305 |
General Services Administration |
0306 |
HHS - Health Care Financing Administration |
0307 |
Agency for International Development |
0308 |
Smithsonian Institution |
0309 |
Bureau of Alcohol, Tobacco, Tax, and Trade |
0400 |
US Department of Labor |
0401 |
United States Postal Service |
0402 |
National Credit Union Administration |
0403 |
Employment Standards Administration |
0404 |
USDA - Animal Plant Health Inspection Service |
0405 |
Central Intelligence Agency |
0406 |
USDA - Farm Services Agency |
0407 |
USDA - National Finance Center |
0408 |
USDA - Risk Management Agency |
0409 |
Federal Communications Commission |
0500 |
DOT - Comptroller of the Currency |
0501 |
IRS |
0502 |
DOT - Office of Thrift Supervision |
0503 |
DOT - US Mint |
0504 |
Federal Law Enforcement Training Center |
0505 |
National Labor Relations Board |
0506 |
Federal Maritime Commission |
0507 |
Inter-American Foundation |
0508 |
Equal Employment Opportunity Commission |
0509 |
Security and Exchange Commission |
0600 |
Pension Benefit Guaranty Corp. |
0601 |
US Information Agency |
0602 |
Marine Corps Exchange |
0603 |
Armed Forces Retirement Home (AFRH) - US Naval Home |
0604 |
Architect of the Capitol |
0605 |
Federal Housing Finance Board |
0606 |
Commodity Futures Trading Commission |
0607 |
General Accounting Office |
0608 |
US Nuclear Regulatory Commission |
0609 |
HHS - Centers for Disease Control and Prevention |
0700 |
HHS - Food and Drug Administration |
0701 |
HHS - National Institute of Health |
0702 |
DOJ - Justice Management Division |
0703 |
DOJ - Bureau of Prisons |
0704 |
DOJ - Drug Enforcement Agency |
0705 |
NASA Headquarters |
0706 |
Corporation for National Service |
0707 |
DOJ - Federal Bureau of Investigation |
0708 |
Air Force Service Agency |
0709 |
Army/Air Force Exchange Service |
0800 |
Department of Interior (DOI) -US Geological Survey |
0801 |
DOI - Bureau of Reclamation |
0802 |
DOI - Bureau of Land Management |
0803 |
DOI - US Fish & Wildlife Service |
0804 |
Bureau of Indian Affair |
0805 |
DOI- Office of Trust Fund Management |
0806 |
Immigration and Naturalization Services |
0807 |
AFRH - US Soldier's and Airmen's Home |
0808 |
International Boundary and Water Commission |
0809 |
Department of Transportation - Bureau of Transportation Statistics |
0900 |
Federal Aviation Administration |
0901 |
Federal Highway Administration |
0902 |
Federal Railroad Administration |
0903 |
Federal Transit Administration |
0904 |
Maritime Administration |
0905 |
National Highway Traffic Safety Administration |
0906 |
Volpe National Transportation |
0907 |
Surface Transportation Board |
0908 |
US Coast Guard |
0909 |
FMS - Reclamations |
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