This
chapter
contains
all
of
the
exhibits
for
the
Audit
Reconsideration
Handbook.
Exhibit 4.13.7-1
(02-01-2003)
Addresses
for
ASFR
reconsideration
requests.
Campus
Address
Campus
Address
ANSC
08
Andover
Campus
ASFR
Unit
STOP
830C
310
Lowell
St
Andover,
MA
01810
FSC
89
Fresno
Campus
ASFR
Unit
STOP
81405
PO
Box
12067
Fresno,
CA
93776
ATSC
07
Atlanta
Campus
ASFR
Unit
STOP
74
PO
Box
47–42
1
Doraville,
GA
30362
KCSC
09
Kansas
City
Campus
ASFR
Unit
STOP
5000
PO
Box
7905
Shawnee
Mission,
KS
66208
AUSC
18
Austin
Campus
ASFR
Unit
STOP
5202
PO
Box
1231
Austin,
TX
78767
MSC
49
Memphis
Campus
ASFR
Unit
Stop
814
PO
Box
30309–AMF
Memphis,
TN
37501
BSC
19
Brookhaven
Campus
ASFR
Unit
STOP
662
PO
Box
480
Holtsville,
NY
11742
OSC
29
Ogden
Campus
ASFR
Unit
STOP
5507
PO
Box
9941
Ogden,
UT
84409
CSC
17
Cincinnati
Campus
ASFR
Unit
STOP
81
201
West
Rivercenter
Blvd
Covington,
KY
41019
PSC
28
Philadelphia
Campus
ASFR
Unit
Drop
Point
8240
PO
Box
245
Bensalem,
PA
19020
Exhibit 4.13.7-2
(02-01-2003)
Routing
of
Campus
Reconsideration
Requests
After
identifying
the
first
two
digits
of
the
TC300
DLN,
use
this
chart
to
assist
you
in
correctly
routing
Campus
Examination
Audit
Reconsideration
Requests
1
st
&
2nd
Digits
of
TC300
DLN
Campus
Responsible
to
Work
08
ANSC
07
ATSC
18
AUSC
19
BSC
17
CSC
89
FSC
09
KCSC
49
MSC
29
OSC
28
PSC
Exhibit 4.13.7-3
(02-01-2003)
Area
Offices
(formerly
District
Offices)
Re-alignment
with
Campuses
Based
On
SB/SE
and
W&I
Back
End
Split
District
Office
Current
Campus
SB/SE
Area
Office
SB/SE
Campus
W&I
Area
Office
W&I
Campus
4
Andover
1
Brookhaven
1
Andover
6
Andover
1
Brookhaven
1
Andover
16
Andover
2
Brookhaven
1
Andover
58
Atlanta
8
Memphis
3
Austin
59
Atlanta
5
Memphis
3
Austin
65
Atlanta
5
Memphis
3
Austin
73
Austin
10
Memphis
5
Austin
73
Austin
10
Memphis
5
Austin
74
Austin
10
Memphis
5
Austin
75
Austin
10
Memphis
5
Austin
76
Austin
10
Memphis
5
Austin
11
Brookhaven
2
Brookhaven
1
Andover
13
Brookhaven
2
Brookhaven
1
Andover
22
Brookhaven
3
Philadelphia
2
Atlanta
31
Cincinnati
6
Cincinnati
4
Kansas
City
35
Cincinnati
7
Cincinnati
4
Kansas
City
38
Cincinnati
6
Cincinnati
4
Kansas
City
33
Fresno
14
Ogden
7
Fresno
77
Fresno
13
Ogden
7
Fresno
77
Fresno
13
Ogden
7
Fresno
94
Fresno
13
Ogden
7
Fresno
95
Fresno
16
Ogden
7
Fresno
36
Kansas
City
7
Cincinnati
4
Kansas
City
39(WI)
Kansas
City
7
Cincinnati
4
Kansas
City
39(All
Others)
Kansas
City
9
Cincinnati
5
Austin
41
Kansas
City
9
Cincinnati
5
Austin
43
Kansas
City
9
Cincinnati
5
Austin
56
Memphis
4
Philadelphia
2
Atlanta
62(TN)
Memphis
8
Memphis
3
Austin
62(KY)
Memphis
6
Cincinnati
4
Kansas
City
72
Memphis
8
Memphis
3
Austin
84
Ogden
11
Ogden
6
Fresno
86
Ogden
11
Ogden
6
Fresno
91
Ogden
12
Ogden
6
Fresno
23
Philadelphia
3
Philadelphia
2
Atlanta
52
Philadelphia
4
Philadelphia
2
Atlanta
54(VA)
Philadelphia
4
Philadelphia
2
Atlanta
54(WV)
Philadelphia
6
Cincinnati
4
Kansas
City
66
Philadelphia
15
Philadelphia
*
98
Philadelphia
15
Philadelphia
*
Exhibit 4.13.7-4
(02-01-2003)
Central
Reconsideration
Unit
(CRU)
Addresses
Andover
Campus
Internal
Revenue
Service
P.O.
Box
9053
Andover,
MA
01810-0953
Fresno
Campus
Internal
Revenue
Service
P.O.
Box
12067
Stop
82405
Fresno,
CA
93776
Atlanta
Campus
Internal
Revenue
Service
P.O.
Box
48–389
Stop
54A
Doraville,
GA
30362
Kansas
City
Campus
Internal
Revenue
Service
Stop
4200
P.O.
Box
24551
Kansas
City,
MO
64131
Please
furnish
your
spouse’s
full
name,
current
Address,
and
social
security
number.
B)
HEAD
OF
HOUSEHOLD
1.
If
you
were
divorced
or
legally
separated,
send
a
complete
copy
of
your
divorce
decree
or
separation
agreement,
including
any
modifications.
2.
If
the
person
who
qualifies
you
for
head
of
household
status
is
not
your
unmarried
son,
stepson,
daughter,
or
stepdaughter,
or
an
unmarried
descendant
of
your
son
or
daughter,
then
send
proof
that
you
are
entitled
to
claim
a
dependency
deduction
for
the
qualifying
person.
If
you
are
divorced,
separated,
or
lived
apart
from
your
spouse
at
all
times
during
the
last
six
months
of
the
year,
and
you
are
the
custodial
parent,
your
release
of
a
claim
to
the
dependency
exemption
on
Form
8332
or
a
substantially
similar
written
statement
will
not
preclude
you
from
claiming
head
of
household
status,
nor
will
the
non-custodial
parent’s
right
to
claim
a
child
under
a
qualified
pre–1985
instrument
preclude
you
from
claiming
head
of
household
status.
Send
proof
that
you
are
the
custodial
parent,
including
copies
of
any
legal
documents
that
show
that
you
have
custody
of
a
child
who
qualifies
you
for
head
of
household
status.
3.
Send
copies
of
school
records,
driver’s
license
and
medical
bills
for
the
qualifying
person
to
verify
his
or
her
place
of
residence.
4.
Please
send
proof
that
you
paid
over
half
of
the
expenses
of
maintaining
the
household
in
which
the
qualifying
person
lived
(you
must
have
lived
in
the
household).
C)
QUALIFYING
CHILD
FOR
EARNED
INCOME
CREDIT
1.
Send
a
copy
of
the
social
security
card
for
each
qualifying
child.
2.
Send
a
copy
of
the
official
birth
certificate
for
each
qualifying
dependent.
3.
List
all
persons
living
with
you
in
the
same
household
for
the
calendar
year.
Include
the
name,
social
security
number,
relationship
to
you
and
the
number
of
months
each
person
lived
with
you.
4.
Send
copies
of
the
records
to
show
your
dependent’s
place
of
residence
for
the
year.
These
records
must
be
official,
must
show
the
name
and
residence
address
of
each
qualifying
dependent,
and
must
show
specific
residence
dates
during
the
calendar
year.
5.
Send
a
copy
of
the
doctor’s
statement
if
your
qualifying
child
is
totally
and
permanently
disabled.
D)
DEPENDENCY
EXEMPTION
1.
Please
send
a
copy
of
the
birth
certificate
and
the
social
security
number
of
each
person
you
claim
as
a
dependent.
2.
Unless
the
person
was
a
child
under
the
age
of
19,
or
a
student
under
the
age
of
24,
at
the
close
of
your
tax
year,
send
copies
of
records
to
show
the
amount
of
the
gross
income
of
the
person
claimed
as
a
dependent.
If
the
person
that
you
claim
as
a
dependent
was
over
the
age
of
19,
but
a
student
under
the
age
of
24
at
the
close
of
your
tax
year,
send
copies
of
records
to
show
that
the
person
claimed
as
a
dependent
was
a
full-time
student
at
an
educational
institution
for
some
part
of
five
calendar
months
of
the
calendar
year
in
which
your
tax
year
begins
or
was
pursuing
a
full-time
course
of
institutional
on-farm
training
under
the
supervision
of
an
accredited
agent
of
an
educational
institution
or
a
state
or
political
subdivision
of
a
state.
3.
If
you
are
claiming
a
person
as
a
dependent
based
on
the
person
being
a
member
of
your
household
for
your
entire
tax
year,
send
copies
of
records
to
show
that
the
person’s
principal
place
of
abode
for
that
time
was
your
home.
4.
If
you
are
claiming
a
person
as
a
dependent
under
a
multiple
support
agreement,
send
a
computation
of
the
total
cost
of
the
person’s
support
as
well
as
copies
of
cancelled
checks
or
other
receipts
to
verify
the
amount
you
contributed
for
the
person’s
support.
Provide
a
copy
of
any
required
Form
2120,
Multiple
Support
Declaration.
5.
If
you
are
claiming
a
child
as
a
dependent
under
the
support
test
applicable
to
a
child
of
parents
who
are
divorced,
separated,
or
married,
but
who
lived
apart
at
all
times
during
the
last
6
months
of
the
calendar
year,
send
a
copy
of
your
divorce
decree,
decree
of
separate
maintenance,
written
separation
agreement,
or
evidence
that
you
lived
apart
for
the
last
6
months
of
the
calendar
year.
Send
a
copy
of
any
other
agreement
regarding
custody.
Send
a
copy
of
any
modifications
of
the
requested
written
agreements.
If
you
are
the
non-custodial
parent,
send
a
copy
of
Form
8332,
"Release
of
Claim
to
Exemption
for
Child
of
Divorced
or
Separated
Parents"
,
or
similar
written
statement,
signed
by
the
custodial
parent.
If
you
are
a
non-custodial
parent
claiming
a
child
as
a
dependent
under
a
qualified
pre-1985
instrument,
send
copies
of
cancelled
checks
or
copies
of
receipts
to
show
that
you
provided
at
least
$600
of
support
for
the
child.
6.
If
you
are
claiming
a
person
as
a
dependent
under
the
general
rule,
send
a
computation
showing
the
total
cost
of
the
person’s
support
and
copies
of
cancelled
checks
or
receipts
showing
that
you
provided
over
half
of
the
person’s
support.
Show
other
sources
of
the
dependent’s
support,
including
wages,
payments
from
social
agencies,
social
security
benefits,
and
benefits
from
the
Veterans’
Administration.
Show
the
extent
to
which
the
funds
of
the
person
claimed
as
a
dependent
were
used
for
his
or
her
support.
E)
FORMS
W–2,
1098,
1099
Because
your
return
did
not
report
the
same
income
or
deductions
as
reported
to
IRS
by
employers
or
trustees,
you
must
provide
verification
of
all
income
received
from
the
following
sources:
1.
Wages,
salaries,
tips,
fees,
commissions
(copies
of
forms
W–2).
2.
Interest,
dividends
unemployment
compensation,
proceeds
from
bartering,
gambling
winnings,
prizes,
awards,
tips,
disability
income,
etc.
(copies
of
Forms
1098,
1099,
5498,
W–2G).
3.
Pensions,
annuities,
royalties,
estate
or
trust
income
and
non-employee
compensations
(copies
of
Forms
1099R,
1099S,
1099
MISC,
K–1).
4.
Alimony
received
(a
copy
of
the
divorce
decree,
the
decree
of
separate
maintenance
or
the
separation
agreement).
5.
Income
earned
from
providing
childcare.
F)
INDIVIDUAL
RETIREMENT
ARRANGEMENTS
1.
Send
copies
of
the
documents
that
establish
your
Individual
Retirement
Arrangement
(IRA)
and
copies
of
cancelled
checks
showing
all
contributions
to
the
IRA
for
the
year
under
examination.
2.
Send
copies
of
the
documents
showing
sources
of
any
rollover
contributions
to
your
IRA
from
a
qualified
pension
or
profit
sharing
plan
or
from
another
IRA,
if
applicable.
G)
MOVING
EXPENSES
1.
Send
copies
of
cancelled
checks
and
receipts
verifying
the
amount
you
paid
to
travel
to
your
new
home
and
to
move
your
household
goods
and
personal
property.
Include
the
costs
of
lodging
but
do
not
include
any
expenses
for
meals.
2.
Send
a
statement
from
your
employer
showing
the
allowance
or
reimbursement
paid
to
you
for
moving
expenses.
This
statement
should
identify
the
amounts
by
kind
of
expense,
such
as
automobile,
train,
plane
and
transportation
of
household
goods
and
personal
property.
3.
Send
a
statement
from
your
employer
as
to
whether
the
reimbursement
was
included
on
Form
W–2.
4.
Send
the
names
and
relationship
of
household
members
who
moved
with
you.
5.
Send
the
name
and
address
of
each
employer
you
have
had
since
moving
to
your
new
place
of
employment
and
dates
you
were
employed
by
each.
6.
Send
computations
showing
number
of
miles
by
direct
route
from
your
old
residence
to
your
new
place
of
employment
and
from
your
old
residence
to
your
old
place
of
employment.
H)
SELF
EMPLOYMENT
HEALTH
INSURANCE
1.
Send
proof
of
amount
paid
for
health
insurance.
2.
If
you
or
your
spouse
is
an
employee,
send
copies
of
statements
from
all
your
employers
as
to
your
eligibility
to
participate
in
the
employer’s
health
plan
at
any
time
during
the
year.
3.
Send
proof
the
self-employment
plan
provides
nondiscriminatory
health
insurance
coverage
to
employees.
I
ALIMONY
PAYMENTS
1.
Send
a
copy
of
your
divorce
decree,
decree
of
separate
maintenance,
separation
agreement
or
other
instrument
specifying
the
basis
for
alimony
payments.
2.
Send
the
current
name,
address,
and
social
security
number
of
the
divorced
or
separated
spouse.
3.
Send
copies
of
canceled
checks
or
receipts
to
verify
payments
you
made.
If
alimony
payments
were
not
made
directly
by
you,
provide
copies
of
documents
showing
the
source
(such
as
an
insurance
policy,
endowments,
or
annuity
contract).
J)
MEDICAL
AND
DENTAL
EXPENSES
1.
Send
copies
of
cancelled
checks,
receipts
or
statements
for
all
medical
savings
accounts,
medical
and
dental
expenses
(including
medical
insurance)
showing
the
person
for
whom
each
expense
was
incurred,
along
with
any
insurance
or
employer
reimbursement
records.
Send
a
copy
of
your
medical
insurance
handbook
or
policy
describing
the
benefits
and
reimbursement
policy
and
verification
of
premium
cost.
2.
For
prescription
drug
expenses,
send
copies
of
Statements
or
receipts
showing
the
prescription
numbers,
names
of
drugs,
cost
and
date
purchased.
3.
For
other
expenses
(including
equipment,
capital
improvements,
transportation
and
lodging)
send
proof
of
payment
and
statements
to
show
cost
and
medical
requirement.
K)
STATE
AND
LOCAL
INCOME
TAXES/STATE
TAX
RETURN
1.
Send
copies
of
state,
local,
and
federal
tax
returns
for
the
years
involved.
2.
Send
copies
of
cancelled
checks
and
receipts
showing
taxes
paid.
L)
REAL
ESTATE
AND
PERSONAL
PROPERTY
TAXES
1.
Send
verification
of
your
legal
ownership
of
the
property.
2.
Send
copies
of
cancelled
checks,
mortgage
Statements
or
receipts
for
taxes
paid.
Send
a
copy
of
your
property
tax
bill
and
documentation
for
any
property
tax
rebates
or
refunds.
3.
Send
a
copy
of
the
settlement
statement
if
real
property
was
sold
or
purchased
during
the
year.
4.
Send
verification
of
any
special
assessments
deducted
as
taxes
and
an
explanation
of
their
purpose.
M)
INTEREST
PAID
1.
Send
copies
of
mortgage
interest
statements,
equity
credit
lines/loans,
land
and
mortgage
contracts,
and
amortization
schedules
for
loans
outstanding.
Send
copies
of
cancelled
checks,
receipts
or
other
evidence
of
payments
made
for
the
year
under
examination.
2.
Send
copies
of
statements
from
financial
institutions,
investment
brokerages
or
persons
to
verify
your
total
investment
interest
deduction.
N)
CONTRIBUTIONS
1.
Send
copies
of
your
cancelled
checks
and
receipts
for
contributions
to
churches
or
other
organizations.
2.
If
the
contribution
was
other
than
money,
send
the
name
and
address
of
the
charitable
organization
and
the
description
of
the
items
contributed.
If
an
appraisal
is
required
by
Form
8283,
send
a
copy
of
the
appraisal
showing
the
fair
market
value
of
each
item
on
its
contribution
date.
In
addition,
send
evidence
of
its
original
cost.
3.
If
you
claimed
expenses
for
attending
a
convention
or
similar
activity,
provide
a
statement
showing
you
were
an
official
representative
of
the
organization.
Also,
provide
the
organization’s
reimbursement
policy,
expense
receipts
and
an
itinerary
or
agenda
for
the
activity.
O)
CASUALTY
AND
THEFT
LOSS
1.
If
your
property
was
insured,
send
a
copy
of
the
insurance
report
showing
the
date
and
nature
of
the
loss
or
damage
to
the
property.
This
report
also
should
show
the
amount
of
damage,
amount
of
coverage
carried,
and
the
date
and
amount
of
the
claim
paid
by
insurance,
or
the
amount
of
the
claim
pending.
2.
If
your
property
was
not
insured,
send
copies
of
the
fire
or
police
department
reports
on
losses
from
fire,
theft,
or
accident.
3.
Send
photographs
or
videos
showing
the
extent
of
the
loss,
if
available.
4.
Send
an
appraisal
from
a
qualified
estimator
or
adjuster
showing
the
fair
market
value
of
the
property
before
and
after
the
casualty
or
showing
an
estimate
of
the
damages.
5.
Send
verification
of
the
cost
or
other
basis
of
the
property,
the
date
it
was
acquired
and
the
actual
cost
of
repairs.
P)
BUSINESS
USE
OF
HOME-2106
EXPENSE
1.
Send
a
statement
from
your
employer
stating
that
you
are
required
to
maintain
an
office
in
your
home.
2.
Send
copies
of
cancelled
checks
and
receipts
verifying
expenses
incurred,
such
as
interest,
taxes,
insurance,
repairs
and
utilities.
3.
Send
a
calculation
of
the
total
square
footage
of
your
home
and
the
total
square
footage
used
for
business.
4.
Send
copies
of
the
documents
that
establish
the
cost
or
other
basis
of
the
home,
including
the
value
of
the
land.
Q)
LEGAL,
TAX,
AND
INVESTMENT
COUNSEL
FEES
1.
Send
copies
of
cancelled
checks
,
receipts,
and
statements
showing
the
amount
of
the
payment
and
the
purpose
of
the
expense.
R)
MISCELLANEOUS
DEDUCTIONS
1.
Verify
the
deductions
claimed
on
your
tax
return
and
provide
an
explanation
of
each.
S)
CREDIT
FOR
CHILD
AND
DEPENDENT
CARE
EXPENSES
1.
If
you
were
divorced
or
legally
separated,
send
a
complete
copy
of
your
divorce
decree
or
separation
agreement
(including
any
modifications).
Also,
send
the
dates
you
had
custody
of
the
child
and
dates
the
other
parent
had
custody
of
the
child.
2.
Send
the
name,
address
and
social
security
number
of
each
person
or
organization
that
you
paid
for
child
care
or
for
the
care
of
a
disabled
dependent.
(If
it
is
a
50I(c)(3)
organization,
only
the
name
and
address
are
required.)
Also
send
copies
of
cancelled
checks
and
receipts
documenting
the
expenditures.
If
you
do
not
have
cancelled
checks,
provide
a
statement
from
each
person
or
organization
showing
the
name,
address,
period
of
care
and
amount
paid.
3.
If
you
paid
the
expenses
for
a
disabled
dependent,
send
a
doctor’s
statement
showing
that
the
dependent
was
physically
or
mentally
unable
to
care
for
himself
or
herself.
4.
Send
a
statement
from
your
employer
outlining
any
dependent
care
benefits
paid.
