Form 8802 must be signed and dated by the applicant.

Form 8802 must also include the name and title of the signer.

The chart below indicates who has the authority to sign Form 8802, and authorization forms (Form 8821 and Form 2848) giving authority to request, receive, and/or discuss the certification:

IRM 11.3.2.4.5, Government Agencies, states that returns and return information of a federal, state, or local government agency may be disclosed to any person legally authorized to act for such agency. Generally, verification that the requestor is a governmental official, such as a Director of Taxation or Personnel, is sufficient to indicate entitlement to returns and return information. The applications must be:

If the form is signed by an authorized representative, there must be evidence of the authorization (e.g., Form 2848 or similar power of attorney must be attached to the file). Applicants that would like to authorize a recognized individual to sign the Form 8802, thereby representing them before the IRS, must grant the individual Power of Attorney (POA). A power of attorney is written authorization for the individual to act on behalf of the applicant in tax matters.

Practice before the IRS covers all matters relating to any of the following:

Before an individual can practice before the IRS, he or she must file a written declaration with the IRS stating that he or she is authorized (by the applicant) and qualified (a recognized individual) to represent a particular applicant. Part II of Form 2848 is a declaration that can be used for this purpose. The following is a list of individuals recognized to practice before the IRS, and who can be authorized to apply for certification on behalf of a U.S. resident:

A power of attorney is generally submitted to the IRS on Form 2848. However, the IRS may also accept a power of attorney submitted in a different format. A power of attorney not submitted on Form 2848 may be accepted only when it includes all the information identified below:

Powers of attorney must have a Declaration of Representation attached. The Declaration must include the statements listed in Part II of the Form 2848. In addition to the required statements, the Declaration must be signed, dated, and have the designation under which the representative is authorized to practice before the IRS.

The authorized representative is the only person, other than the applicant, duly authorized to represent the applicant, unless the authorization specifically states the person may designate other authorized representatives.

Certain applicants may submit a Form 8802 that covers 3 years, beginning with the three-year period. If the applicant checks the box for Line 4d (Estate), Line 4g (Employee Benefit Plan/Trust), or Line 4h (Exempt Organization), then it does not have to provide an original signature on Form 8802 every year. An applicant may only use this procedure if there are no material changes of fact (including name or permanent address).

Year 1 - The third-party designee must submit a complete Form 8802 signed and dated by the applicant along with all other required documentation based on the applicant's entity type, as well as Form 8821 (or other tax information disclosure authorization statement e.g., Form 2848, Power of Attorney and Declaration of Representative) covering a period of up to three years. The applicant's penalties of perjury statement on Line 10 of Form 8802 must include a statement that the applicant will continue to be a resident throughout year one and will continue through years two and three.

Year 2 - The third-party designee will complete a new Form 8802 (which need not be signed) and attach a copy of the signed Form 8802 submitted in year one (including the accompanying documentation and tax information disclosure authorization) along with the correct user fee.

Year 3 - Follow year two procedures.

A current year application is one that is submitted within the same year it is intended for.

A Form 8802 requesting certification for the current year must have a statement either in box 10, or as a separate attachment to the Form 8802. The statement must state that the applicant is a U.S. resident for tax purposes and will continue to be throughout the current year. If the applicant makes the statement in box 10, but there is missing information, such as the TIN, and the missing information can be identified on the Form 8802, accept the statement. The Form 8802 is signed under penalties of perjury. This allows us to accept all the information on the Form 8802. Do not delay processing the application when there is sufficient information to establish the applicant is a U.S. resident for tax purposes.

Applicants requesting a current year certification can submit Form 8802 as early as December 1st of the prior year. However, early submissions of current year applications received prior to December 1st of the prior year must be returned.

When the prior year return has not been filed and isn’t yet required to be filed, the statement must address the applicant's residency status in the prior year. Refer to the table in paragraph 4 below.

The chart below lists the statements, by applicant type, that must be made under penalties of perjury when the Form 8802 is for a current year residency certification.

When processing a U.S. Residency certification application, Form 8802, ensuring that the requestor is authorized to discuss, receive and/or request the certification is a very important factor.

IRC 6103(c) provides that an applicant may authorize the IRS to disclose the applicant's return or return information to any person designated by the applicant. IRC 6103(c) distinguishes between authorizations:

Treasury Regulation 301.6103(c)-1(c) addresses requests by a taxpayer for the IRS to disclose the taxpayer's return information to a third-party so that the third-party can provide information or help relating to the taxpayer's return or transaction or other contact between the taxpayer and the IRS. This section requires that the written authorization:

An applicant can authorize the IRS to disclose the applicant's return information with respect to Form 8802 in three ways:

Use chart in IRM 21.8.4.2.1.1, Who Can Sign Form 8802 to determine who is authorized to sign Form 8802, Form 8821, or Form 2848 giving authority to request, receive, and/or discuss the certification.

Before discussing an application, making corrections to an application, or issuing certification, first determine whether the requestor is the applicant or a third-party (anyone other than the applicant).

Only provide tax information to authorized individuals.

When a third-party requestor indicates a Power of Attorney (POA) or Tax Information Authorization is on file, research the Centralized Authorization File (CAF) using the Command Code CFINK and/or the Form 8821 Database in the U.S. Residency Certification program to determine if there is authorization and the extent of their authorization. See Document 6209 for Command Code Instructions.

When the CC CFINK research confirms the requestor as the Power of Attorney (POA) for the applicant needing certification, research the Form 8821 Database to determine if the POA needs to be entered. When confirmed:

When CC CFINK research doesn't confirm POA:

If a signed and dated new Form 2848 or Form 8821 is received with required certification information, process as a new application.

The process for issuing a certification for tax residency should be completed and a response initiated within thirty calendar days of the earliest IRS received date. Every effort must be made to provide a complete quality response in the shortest time possible.

If a Form 8802 cannot be processed within thirty days, an interim letter must be sent. Additional interim letters are to be issued every thirty days until the certification can be issued.

An interim letter must:

The Form 8802 is not processable until the user fee has been paid. If a Form 8802 cannot be processed within thirty days, an interim letter must be sent. Additional interim letters are to be issued every thirty days until the certification can be issued or the case is closed.

Date stamp all Form 8802 on the day they are received. If Form 8802 is date stamped later , the date stamp on the form must reflect the actual date the Form 8802 was received by the IRS.

If unable to determine whether an applicant is entitled to a U.S. Residency Certification based on IRM procedures, forward the case to the Planning and Analysis (P&A) staff. The applicant or taxpayer (TP) must be notified via phone or by issuance of the proper letter.

Processing time limits are specified in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. For more guidance, see the instructions for correspondence.

Applicants send Forms 8802, accompanied with a check or money order for the user fee, to:

The USRC Remittance Clerical unit processes payments using OTC.net following procedures in IRM 21.1.7.10.4.5, Processing Form 8802 User Fee Payments via Paper Check Conversion (PCC).

The USRC Remittance Clerical unit verifies payments following the procedures in IRM 21.1.7.10.4.5.1, Validating Form 8802 User Fee Payments.

Once the check or money order has been successfully processed and payment can be verified, place your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802 next to the amount verified.

If the check or money order was not successfully processed, place your initials, the date and the word rejected, in the upper right corner of page 1 of the Form 8802.

The IRS accepts electronic payments in addition to checks and money orders. Applicants can get more information about making electronic payments on IRS.gov and entering e-pay in the search box.

The web site provides the applicant with information on making electronic payments and by clicking through the user prompts is directed to Pay.gov where the applicant can make the payment.

The applicant is prompted for the necessary information to process the electronic payment. The payment is made by either an Automated Clearing House (ACH) transfer (direct debit) or credit card.

Two numbers are issued immediately after the payment is processed. The applicant can use either the Agency Tracking ID number or the Pay.gov Tracking ID number as the confirmation number.

The applicant must write the confirmation number on page 1 of Form 8802. If the payment covers more than one application, the confirmation number is written on each Form 8802.

The payment information must be notated on Form 8802:

Determine the correct payment. The fee is $85.00 per application for individuals and $185 per application for non-individuals (e.g., partnership, corporation, trust, estate or exempt organization), regardless of the country, tax period, or number of certifications requested.

If the payment is correct, place your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802 next to the amount verified.

If the payment is less than the full user fee, write the date, your initials and the amount owed on the bottom of the Form 8802.

If the payment is greater than the amount of the full user fee, write your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802. On the bottom of the Form 8802, write the date, your initials, the word overpaid, and the amount overpaid.

If the payment is more than two weeks older than the submission date of the Form 8802, research the confirmation number on the Form 6166 search screen to ensure the payment was not used for another application.

When a customer submits payment information to the tax examiner, it must be forwarded to clerical for research on Pay.gov, to ensure the status shows "Settled" or "Success" prior to processing the Form 8802.

The applicant's payment must be recorded in the United States Residency Certification (USRC) Database for each Form 8802.

Input the deposit amount in the deposit amount field on the Form 6166 input screen and deposit date in the deposit date field on the Form 8802 input screen.

Input the entire confirmation number in the tracking number field on the Form 6166 input screen.

A partial payment is recorded in the first payment field. A subsequent payment is recorded in the second payment field.

If there is more than one record created to accommodate the number of certifications requested on a Form 8802, only record the payment associated with the Form 8802 on the first record.

If one payment is made (Pay.gov or Paper Check/Money Order) for multiple Forms 8802:

A Partial Payment (Part-pay) is a payment that is less than the full amount of the application user fee when first received.

A Multiple Payment (Multi) is a single payment that covers more than one Form 8802.

An Overpayment is a payment that is more than the full amount of the application user fee when first received or as part of a supplemental payment.

A Reject (Non-Payment) is when an application is received without a payment.

A Supplemental Payment is a subsequent payment received after a partial payment to full pay an application.

A Check Only Payment is a payment that is received without an application.

The applicant may send all, part, or none of the information requested in the telephone conversation. If payment is not received within ten calendar days of the telephone contact, send the form letter confirming the telephone conversation requesting missing information to the applicant.

Place the record in 702 status and suspend the case for 30 calendar days (60 calendar days for applicants with an address overseas).

If neither payment nor other information is received from the applicant, see IRM 21.8.4.2.2.5.1 , Partial Payment (Part-Pay).

The user fee is non-refundable. For example, the user fee will not be refunded if the Form 8802 is procedurally deficient, and the applicant fails to submit (in a timely manner) the other information necessary to complete processing the application. Further, do not refund the user fee if the Form 8802 is withdrawn at any time after it is received by the IRS. Likewise, if foreign claim forms are submitted after a certification request has been processed, return the foreign claims to the applicant. These forms must be submitted with a Form 8802 and a new user fee based on the new Form 8802.

The overpayment of a user fee is refunded when it is the result of a mathematical error or mistake. Issue the refund to the payor of the fee. In most instances, this will be the applicant. However, if the fee was paid by a custodian or an appointee for one or more applicants, return the fee to the custodian, appointee, or other entity that paid the fee.

Prepare a Form 3210, Document Transmittal, identifying the applicant's name or the correct recipient's name and address along with the amount of the refund identified from the U.S. certification user fee and forward to the clerical function for review.

Once it is confirmed that a refund will be issued, the designated employee(s) will contact the payor to inform them of the overpayment and that a refund will be sent. In the remarks field, leave a note that a refund is being issued and the amount of the refund.

The Form 3210 can be scanned and attached to an E-mail using IRS IT-approved encryption technology to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for processing. A copy of the E-mail and memorandum is filed by notice date and stored for 12 months. For more information on IRS IT-approved encryption technology see IRM 1.10.3.2.1, Secure Messaging & Encryption, and IRM 10.5.1.6.8, Email & Other Electronic Communications.

Beckley Finance Center notifies the designated U.S. Certs manager(s) if a refund check was returned or was not cashed within a year. Research United States Residency Certification (USRC) Database for the payor’s phone number and follow the instructions in the chart below:

There are different codes for paper vs. Pega, and clerical vs. tax examiner. Make sure you are recording the correct code for the work type you are using. The Function and Program codes used for this process are:

Once you’ve verified payment, you can continue with the rest of the coding process. This process is the same for both Pay.gov and OTC.net.

Determine Tax Entity - The entity refers to the filing class of the taxpayer: Individual Master File (IMF) or Business Master File (BMF). Determine entity by checking Line 4 of the Form 8802 application:

Determine Mixed or Flow - “Flow” refers to “Flow-through” entities, a type of tax designation for Partnerships (tax Form 1065), Trusts (tax Form 1041), and S Corporations (tax Form 1120S). These entities are more difficult and take longer for the technical teams to process.

Check for Foreign Address - Form 8802 provides a line for where the taxpayer would like the completed certifications to be shipped (line 3a, or line 2 if line 3a is not filled out). If this address is in a country other than the United States, indicate the presence of a foreign address by writing “FA” on the first page of the Form 8802, beneath where you wrote the entity designation.

Determine the number of Records - The number of records to be created for the application is determined by checking three specific areas on the Form 8802:

Determine number of Certifications - The taxpayer indicates the number of certifications being requested on Line 11 and Line 12 on Page 3 (the Country Code page) of the Form 8802.

Count Appointees - Applications with appointees are treated differently than those without, it is clerical’s job to count the number of Form 8821 and Form 2848 attachments as part of the validation process. We refer to all these collectively as “8821s”.

Check for Foreign Forms - For some of our tax treaties, there are forms that must be authorized by the IRS. The taxpayer includes these foreign forms with their application. If an application has foreign forms attached:

Build the application packet by arranging the pages in the following order:

Makes notes - As you look over the application, you may notice things that might require special attention from the TE who works the case; things such as missing pages, possible overpayments, possible duplicate applications, or text that can’t be read. In this case, write a note in the bottom margin on page 1 of the Form 8802. For instance, the taxpayer might have forgotten to include page 3, so you would write something like, “Page 3 missing”.

Check for duplicates - Sometimes taxpayers send multiple copies of the same application (this happens primarily with faxes, and you will need to check Pega as well). If you find an application that looks like it might be a duplicate of another, compare the applications to make sure there are no differences. See IRM 21.8.4.3.2.4 , Possible Duplicates. The most important areas to check are:

Screen for Quick Closures - A Quick Closure is an application that should be very easy for a TE to process from start to finish, see IRM 21.8.4.3.2.3 , Quick Closure Screening.

USRC only processes applications that request certification for the current year or previous years. We do not process applications requesting future years. Applications requesting future years are treated as Early Submissions.

We will, however, accept requests for the next year only if they are received on December 1st (or later) of the current year. We will process the case, but we will not issue the Form 6166 until January 1st of the following year.

If you find an application requesting a future year:

Some applications are very easy to certify. We call these applications “Quick Closures”. These should be able to be worked from start to finish within 48 hours. It is clerical’s job to determine whether an application can be classified as a Quick Closure (QC).

To be classified as a Quick Closure, the application:

Quick Closures cannot:

Coding the form:

Applications that state "second" or ""duplicate" application or have an indication that it is not an original, may have already been processed.

Possible duplicate applications must be researched on the United States Residency Certification (USRC) Database for the original Form 8802.

When researching possible duplicates, first determine if there is a duplicate or an additional request. Pay careful attention to the details of the application, the entity, the year of certification, the countries requested, the volume of certifications, and the type of certification when making your determination. When a determination is made, use the following chart to process the application:

Often, USRC Clerical receives mail and faxes that cannot be classified as new receipts. Taxpayers send us things like Foreign Claim Forms, Forms 8821 and 2848, Penalties of Perjury statements, and more without an accompanying Form 8802. In these cases, we must research the documents to see if they belong to an existing application. We call this research process “Screening”, and it should be done on all documents without an accompanying Form 8802 before we reject them.

Correspondence is all communication from an applicant or their representative, excluding tax returns, whether solicited or unsolicited. This includes:

All correspondence, IRS initiated and Applicant Correspondence, is handled following IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures.

Policy Statement P-21-3 (formally referred to as Action 61) was created to improve the quality and timely handling of applicant correspondence. When working replies sent in by the applicant (in response to the IRS notice or letters sent), remember that care must be taken to conform to the Policy Statement P-21-3 requirement.

Correspondence must also be sorted into categories:

Correspondence in response to a specific suspended case, and information required to process a case, must be associated with the original case and given to a tax examiner to be worked.

Correspondence specific to an open case, must be associated with the case and given to a tax examiner to be worked.

Correspondence specific to a closed case must be associated with the original case. If the information provided indicates that an error may have occurred or the information was needed during the processing of the original, then give the case to a tax examiner to initiate a new case.

Correspondence inquiring about the certification process, or to check on the status of a case, must have a response issued.

When processing documents without a Form 8802, this is called Screening:

Making Screen Prints - Whenever USRC Clerical needs to send information to the technical teams, it is usually helpful to include a screen print. In some instances, such as for validating Pay.gov applications or for screening/correspondence, making a screen print to attach to the documents is required. With the necessary information showing on your screen:

Once you have validated and coded an application, it needs to be fine sorted under different criteria so it can be batched properly, see IRM 21.8.4.3.3 , Batching Overview. When sorting, Pay.gov and OTC.net applications are sorted separately, except in the case of Quick Closures, where they can be combined. To help you with this, the sorting cart has baskets from Pay.gov applications on one side, and baskets for OTC.net applications on the other.

Determine Individual Master File (I) or Business Master File (B) - Applications are first separated into Individual filers or Non-Individual filers. Determine entity by checking Line 4 of the Form 8802 application:

"B" Applications: Separate into Flow or Mixed.

Sort - Once you’ve separated the “I” applications from the “B” applications, and separated “B” applications into “Flow” or “Mixed”, sort the applications into the appropriate baskets on the sorting cart using the following criteria:

Each batch gets its own unique, 10-digit batch number to help identify it in the system. This batch number also helps us identify the type of applications included in the batch.

USRC 6166 Batch numbers are arranged in the following format:

During the batching stage, the clerk creating the batch gives it the first 6 digits using the following rules:

Taking it all together, the USRC 6166 Batch Numbers tell us quite a bit about what kind of work is in the batch. For instance, using the batch number listed at the beginning of this section, B3F1790369, we can tell that it is made up of Non-Individual filers (“B”, the first digit), they have 8821’s (“3”, the second digit), they have Foreign Claim Forms (“F”, the third digit), they were received in 2025 (“25”, the fourth and fifth digits) in September (“9”, the sixth digit), and it is the 369th batch assigned in the clerical logbook for that month and year (“0369”, the last four digits). Write the first 6 of the Batch Number in the “6166 Batch #:” box on the batch sheet. The last four digits will be added to the number by the clerk logging the batch numbers in the clerical logbook.

Some Multis may include different sorting categories (such as having both “I and “B” applications, some with foreign addresses and some without, etc.). We batch these Multis in the same way as other batches (sort the applications and batch by sorting category) except that we keep together all the batches that the Multi is split into.

Batching Quick Closures is much the same as batching other applications with the following exceptions:

“TAS” stands for “Taxpayer Advocate Service”, which are special cases that need to be expedited through the process of issuing certifications. The implementation of the TAS Outlook Mailbox has significantly decreased the number of actual paper cases Clerical receives but they are high priority and need to be batched immediately if you come across one.

Once batched and given the first 6 digits of the batch number, it is necessary for each batch to be given the batch identifier (the last 4 digits) and logged into the appropriate clerical logbook.

Open the Logbook - Open the appropriate logbook on the shared drive for the month and year that matches the month and year of the IRS Received date on the batch sheet.

The logbook has 2 tabs at the bottom: “Batch Numbers” and “Phase 1 & 2”. Click the “Batch Numbers” tab to open the Batch Info worksheet.

Unprotect the worksheet. In the upper-right corner of the Batch Info worksheet, click the “Unprotect” button.

Enter the password to unprotect the Batch Info worksheet. Ask your Manager or Lead for the current password.

Ensure that all filters are off on the page.

Enter the new batches starting with the first empty row at the bottom of the worksheet and give each batch its Batch Identifier.

Write the 4-digit Batch Identifier at the end of the 6-digit Batch Number in the “6166 Batch #” box on the Batch Sheet to complete the 10-digit Batch Number.

Assign the 8821/2848 Batch Number. The 8821/2848 Batch Number has only 9 digits. We do this even for batches that do not have 8821/2848’s.

Write the 8821 Batch Number in the “8821 Batch #” box on the Batch Sheet.

Fill out the rest of the fields on the Log Worksheet from the information provided on the Batch Sheet:

When you are done logging the batches:

Put the completed batches with the correct batch numbers on the ICP cart so they can be entered into the USRC 6166 Database.

Batch numbers are assigned in Pega automatically based on the information entered about the application.

General Information - Rejects are documents related to US Residency Certification that cannot go through the normal certification process. These are either:

Batching and Processing.

“Phase 1” refers to the Inventory Control Process (ICP). Just like the name sounds, it is the process where we “control” the inventory (the applications) by entering them into the USRC 6166 Database.

Before an application can be controlled, however, it must have already been through all the other stages of Clerical processing: Receiving, Coding, Payment Validation, and Batching.

Accessing the Database:

Entering Information from Form 8802: The “Form 8802 Application” entry screen is where clerical enters all the information that we input during ICP. Enter data as indicated in paragraphs (5) through (16) below. The number one rule to remember when entering ICP is “Punch as shown”. This means that you enter everything exactly as you see it on the application, especially when it comes to the applicant’s name. Even if you think the taxpayer misspelled their name, do not correct it. Enter it as it is written on the application. The only exceptions to this rule are:

Applicant Identification – Primary TIN:
The first field of the input screen is for the applicant’s TIN. After entering the applicant’s TIN, hit the “Tab” key on your keyboard. You will be required to verify the TIN by typing it in again. Press the “Enter” key after you have retyped the TIN.

Applicant Identification – 2nd TIN:
If the application lists a spouse’s name and TIN, and both have signed on Page 2 of the application, enter the second TIN. You do not need to verify the second TIN. See IRM 21.8.4.3.4.2 , Joint Filings. Enter the Secondary Tax Identification Number (TIN) field when the certification applicant is married and filed a joint return, or is a Nominee, a FASIT, a Q-Sub, a Single Member LLC, a DRE LLP, a DRE LP, a Minor Child or a Sole Proprietor.

Applicant Information:

Name and TIN to Appear on Certification – Clear this field. This line auto-populates but is not input during the ICP process. Highlight the field and delete everything in it.

Applicant Certification Year – Enter the year. Enter the year listed on Line 7 on Page 2 of the application. If no year is listed on Line 7, leave this portion blank.

Applicant Case Information – IRS Rec’d Date: Enter the earliest IRS Received Date stamped on the Form 8802(that is not crossed out). This field only accepts numbers, and the date must be entered in 10-01-2025 format. If the 8802 has a fax date, use that date as the IRS received date if it is earlier than the stamped date.

Certification Purpose – Income Tax or VAT: Line 9 on Page 2 of Form 8802 indicates whether the application is Income Tax or VAT. Click on the appropriate button on the Data Entry screen. Do not enter any NAICS codes.

User Fee Information:

Remarks:

Fill out the Batch Sheet – The batch sheet stapled to the batch folder has a spot labeled “ICP Assigned”. Enter your full name and your team number here, and the date when you controlled the batch.

Save and Continue:

Click the “New” button to start the next record in the batch.

Applications listing an Applicant, and a Spouse need special consideration when entering them into the USRC 6166 Database. Use the following guidelines:

The Cloning feature is available on the USRC 6166 Database. Use this feature when the application information is needed for two or more records or when the “Additional request” application box is checked. The following are cloning restrictions:

When creating multiple records for the same application (such as multiple years or Joint Filings), it is helpful to be able to copy information from one record to a new record. In the USRC 6166 Database, you can “clone” specific information to avoid having to retype that information on each new record.

To help keep track of work that has been controlled, every time you perform the ICP function you need to fill out an ICP Feeder Sheet located on the US Residency Certification Resource Page. These feeder sheets are filled out daily and list all the batches that you entered into ICP for that day. It is very important for record-keeping purposes that you fill out the ICP Feeder Sheet accurately and completely. It is also important that the time you list on your feeder sheet matches the time you list on your daily SETR.

Once a batch has been controlled, it must be logged into the appropriate monthly log on the shared drive logbooks and then staged on the Phase 2 wall to await processing.

Applications that come into USRC are worked in First-In, First-Out (FIFO) order. This means that earlier IRS Received Dates should be worked before later dates. Once a batch of applications has been controlled, it sometimes needs to wait for earlier dates to be cleared before it can go to the technical teams for processing (Phase 2). While it is waiting, it is held in the Clerical department on the Phase 2 Wall. Work staged on the Phase 2 wall is separated by:

After Logging a batch of completed ICP, look on the batch sheet to see if the batch is “Mixed” or “Flow”.

Place the batch into a storage sleeve within the earliest received date for that batch.

ICP Quick Reference