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Refile 2012 Taxes

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Refile 2012 Taxes

Refile 2012 taxes Publication 938 - Additional Material Table of Contents Directory of REMICs and Other CDOs for First Quarter 2013 Directory of REMICs and Other CDOs for Second Quarter 2013Amended Listings for the Second Quarter of 2013 Directory of REMICs and Other CDOs for Third Quarter 2013 Directory of REMICs and Other CDOs for Fourth Quarter 2013Amended Listings for the Fourth Quarter of 2013 How To Get Tax Help Directory of REMICs and Other CDOs for First Quarter 2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 1 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 Apollo Residential Mortgage Securitization Tr 2013-1 Remic 2 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 03764K*AA3; Class M-1: 03764K*AB1; Class M-2: 03764K*AC9; Class C: 03764K*AD7; Class R: 03764K*AE5 02/08/2013 BAMLL Commercial Mortgage Securities 2012-PARK June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 05524U*AA7; Class X: 05524U*AC3 12/13/2012 BAMLL Re-Remic Trust 2013-FRR1 Grp 1 Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 BAMLL Re-Remic Trust 2013-FRR1 Grp 2 Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 05524R*AA4; Class A-1: U06007*AA3; Class A-1: 05524R*AB2; Class B-1: 05524R*AC0; Class B-1: U06007*AB1; Class B-1: 05524R*AD8; Class R: 05524R*AJ5; Class R: 05524R*AK2; Class A-2: 05524R*AF3; Class A-2: U06007*AC9; Class A-2: 05524R*AF3; Class B-2: 05524R*AG1; Class B-2: U06007*AD7; Class B-2: 05524R*AH9; Class R: 05524R*AJ5; Class R: 05524R*AK2 01/22/2013 Banc of America Funding 2012-R6 Group 2 Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Banc of America Funding 2012-R6 Group 3 Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A-1: 05990E*AA8; Class 1-A-2: 05990E*AB6; Class 2-A-1: 05990E*AC4; Class 2-A-2: 05990E*AD2; Class 3-A-1: 05990E*AE0; Class 3-A-2: 05990E*AF7; Class R: N/A 11/30/2012 Bayview Opportunity Fund IIIb Remic Tr 2012-1 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/26/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-5 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 11/16/2012 Bayview Opportunity Fund IIIa Remic Tr 2012-6 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/27/2012 Bayview Opportunity Master Fund II Remic Tr 2012-2NPL3 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 10/25/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-3NPL3 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/19/2012 Bayview Opportunity Master Fund IIIa Remic Tr 2012-5NPL1 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 Bayview Opportunity Master Fund IIIb Remic Tr 2012-7NPL1 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class BIC: N/A 12/21/2012 BCAP LLC 2012-RR12 Grp 1-A Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 1-B Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-A Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 2-B Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-A Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 3-B Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 BCAP LLC 2012-RR12 Grp 5 Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1A1: 05542B*AA7; Class 1A2: 05542B*AB5; Class 1A3: 05542B*AC3; Class 2A1: 05542B*AE9; Class 2A2: 05542B*AF6; Class 2A3: 05542B*AG4; Class 3A1: 05542B*AJ8; Class 3A2: 05542B*AK5; Class 3A3: 05542B*AL3; Class 4A1: 05542B*AN9; Class 4A3: 05542B*AQ2; Class 4A4: 05542B*AR0; Class 4A5: 05542B*AS8; Class 5A1: 05542B*AV1; Class 5A3: 05542B*AX7; Class 5A4: 05542B*AY5; Class 5A5: 05542B*AZ2 12/28/2012 Citigroup MLT 2013-2 June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1A1: 17319U*AA1; Class 1A2: 17319U*AB9; Class 1A3: 17319U*AC7; Class 1A4: 17319U*AD5; Class 2A1: 17319U*AF0; Class 2A2: 17319U*AG8; Class 2A3: 17319U*AH6; Class 2A4: 17319U*AJ2; Class 3A1: 17319U*AL7; Class 3A2: 17319U*AM5; Class 3A3: 17319U*AN3; Class 3A4: 17319U*AP8; Class 4A1: 17319U*AR4; Class 4A2: 17319U*AS2; Class 4A3: 17319U*AT0; Class 4A4: 17319U*AU7; Class 5A1: 17319U*AW3; Class 5A2: 17319U*AX1; Class 5A3: 17319U*AY9; Class 5A4: 17319U*AZ6 02/28/2013 COMM 2012-MVP June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A: 12624W*AA8; Class X-A-CP: 12624W*AC4; Class X-A-EXT: 12624W*AE0; Class X-B-CP: 12624W*AG5; Class X-B-EXT: 12624W*AJ9; Class B: 12624W*AL4; Class C: 12624W*AN0; Class D: 12624W*AQ3; Class E: 12624W*AS9 12/20/2012 COMM 2013-CCRE6 June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 12624X*AA6; Class A-2: 12624X*AB4; Class A-SB: 12624X*AC2; Class A-4: 12624X*AD0; Class X-A: 12624X*AE8; Class A-3FL: 12624X*AF5; Class A-3FX: 12624X*AH1; Class X-B: 12624X*AK4; Class A-M: 12624X*AM0; Class B: 12624X*AP3; Class PEZ: 12624X*AR9; Class C: 12624X*AT5; Class D: 12624X*AV0; Class E: 12624X*AX6; Class F: 12624X*AZ1; Class G: 12624X*BB3; Class RP: 12624X*BD9 03/07/2013 DBRR 2013-EZ2 Remic 1 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 23306A*AA8; Class B: 23306A*AL4; Class C: 23306A*AN0; Class X-1: 23306A*AC4; Class X-2: 23306A*AE0; Class A: US2401*A05; Class B: US2401*F91; Class C: US2401*G74; Class X-1: US2401*B87; Class X-2: US2401*C60; Class A: U2401G*AA0; Class B: U2402G*AF9; Class C: U2402G*AG7; Class X-1: U2402G*AB8; Class X-2: U2402G*AC6 02/20/2013 FLORIDA MORTGAGE RESOLUTION TRUST SERIES 2012-4 REMIC TAMARA SCHULTZ - FUGH, TRUSTEE C/O U. Refile 2012 taxes S. Refile 2012 taxes BANK CORPORATE TRUST SERVICES  60 LIVINGSTON AVE. Refile 2012 taxes EP-MN-WS3D ST. Refile 2012 taxes PAUL, MN 55107-2292 651-466-5048 Class: 340780*AA3 05/15/2012 Freddie Mac REMIC, Series 4138 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*W92; Class AC: 3137AW*WA9; Class AD: 3137AW*WB7; Class AE: 3137AW*WC5; Class AI: 3137AW*WD3; Class CZ: 3137AW*WE1; Class DA: 3137AW*WF8; Class DB: 3137AW*WG6; Class DI: 3137AW*WH4; Class DL: 3137AW*WJ0; Class F: 3137AW*WK7; Class FD: 3137AW*WL5; Class HA: 3137AW*WM3; Class HI: 3137AW*WN1; Class ID: 3137AW*WP6; Class J: 3137AW*WQ4; Class PA: 3137AW*X26; Class S: 3137AW*X42; Class SD: 3137AW*X59 12/28/2012 Freddie Mac REMIC, Series 4139 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*X67; Class AP: 3137AW*X75; Class BP: 3137AW*X83; Class CB: 3137AW*XA8; Class CF: 3137AW*XB6; Class CI: 3137AW*XC4; Class CP: 3137AW*XD2; Class CS: 3137AW*XE0; Class DA: 3137AW*XG5; Class DI: 3137AW*XH3; Class EA: 3137AW*XJ9; Class EB: 3137AW*XK6; Class EI: 3137AW*XL4; Class FA: 3137AW*XM2; Class FB: 3137AW*XN0; Class IP: 3137AW*XP5; Class JA: 3137AW*XQ3; Class JB: 3137AW*XR1; Class JC: 3137AW*XS9; Class JD: 3137AW*XT7; Class JE: 3137AW*XU4; Class NA: 3137AW*XV2; Class ND: 3137AW*XW0; Class NE: 3137AW*XX8; Class NG: 3137AW*XY6; Class NN: 3137AW*XZ3; Class NO: 3137AW*Y25; Class NT: 3137AW*Y33; Class PA: 3137AW*Y41; Class PB: 3137AW*Y58; Class PO: 3137AW*YB5; Class SA: 3137AW*YE9; Class SB: 3137AW*YF6; Class YB: 3137AW*YG4; Class YC: 3137AW*YH2; Class YD: 3137AW*YJ8; Class YE: 3137AW*YK5; Class YP: 3137AW*YL3 12/28/2012 Freddie Mac REMIC, Series 4140 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BA: 3137AW*RM9; Class BK: 3137AW*RN7; Class BL: 3137AW*RP2; Class BM: 3137AW*RQ0; Class BP: 3137AW*RR8; Class BW: 3137AW*RS6; Class GA: 3137AW*RT4; Class JA: 3137AW*S30; Class JW: 3137AW*S48 12/28/2012 Freddie Mac REMIC, Series 4141 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AW*YY5; Class BA: 3137AW*Z24; Class BI: 3137AW*Z32; Class CK: 3137AW*Z57; Class CT: 3137AW*Z73; Class CZ: 3137AW*Z81; Class EA: 3137AW*ZC2; Class EI: 3137AW*ZD0; Class EL: 3137AW*ZE8; Class FB: 3137AW*ZG3; Class G: 3137AW*ZH1; Class GB: 3137AW*ZJ7; Class GI: 3137AW*ZK4; Class GT: 3137AW*ZM0; Class GW: 3137AW*ZN8; Class GZ: 3137AW*ZP3; Class HD: 3137AW*ZQ1; Class HI: 3137AW*ZR9; Class HZ: 3137AW*ZS7; Class IE: 3137AW*ZT5; Class IK: 3137AW*ZU2; Class IQ: 3137AW*ZX6; Class IS: 3137AW*ZY4; Class KA: 3137AX*2A0; Class KC: 3137AX*2B8; Class KD: 3137AX*2C6; Class KM: 3137AX*2D4; Class KN: 3137AX*2E2; Class LE: 3137AX*2G7; Class PA: 3137AX*2H5; Class PG: 3137AX*2J1; Class PI: 3137AX*2K8; Class PL: 3137AX*2L6; Class QA: 3137AX*2M4; Class QB: 3137AX*2N2; Class SJ: 3137AX*2S1; Class WA: 3137AX*2T9; Class WI: 3137AX*2U6; Class XZ: 3137AX*2V4; Class YZ: 3137AX*2W2; Class Z: 3137AX*2X0; Class ZY: 3137AX*3A9 12/28/2012 Freddie Mac REMIC, Series 4142 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*3B7; Class AI: 3137AX*3F8; Class C: 3137AX*4F7; Class CI: 3137AX*4G5; Class DY: 3137AX*4H3; Class HC: 3137AX*4W0; Class HD: 3137AX*4X8; Class HF: 3137AX*4Y6; Class IA: 3137AX*4Z3; Class IO: 3137AX*5B5; Class JA: 3137AX*5C3; Class JI: 3137AX*5D1; Class K: 3137AX*5E9; Class PN: 3137AX*5X7; Class PT: 3137AX*5Z2; Class Q: 3137AX*6C2; Class QI: 3137AX*6D0; Class SH: 3137AX*6H1; Class TH: 3137AX*6N8 12/28/2012 Freddie Mac REMIC, Series 4143 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AE: 3137AX*6R9; Class AH: 3137AX*6T5; Class AI: 3137AX*HC0; Class AJ: 3137AX*6U2; Class AO: 3137AX*6V0; Class AQ: 3137AX*6W8; Class AV: 3137AX*HJ5; Class AZ: 3137AX*HD8; Class CA: 3137AX*7B3; Class CI: 3137AX*7C1; Class DF: 3137AX*7D9; Class DS: 3137AX*7E7; Class FA: 3137AX*7F4; Class FK: 3137AX*7G2; Class FM: 3137AX*7H0; Class HI: 3137AX*7M9; Class HK: 3137AX*A37; Class IA: 3137AX*A60; Class JB: 3137AX*A94; Class JK: 3137AX*AG8; Class KF: 3137AX*AX1; Class KS: 3137AX*BA0; Class MB: 3137AX*BG7; Class MJ: 3137AX*BQ5; Class NA: 3137AX*C35; Class NF: 3137AX*C43; Class NQ: 3137AX*C50; Class NS: 3137AX*C68; Class NY: 3137AX*C84; Class PB: 3137AX*CA9; Class PL: 3137AX*CH4; Class SA: 3137AX*CU5; Class SK: 3137AX*CV3; Class SM: 3137AX*CW1; Class UA: 3137AX*CX9; Class UB: 3137AX*CY7; Class UH: 3137AX*CZ4; Class UJ: 3137AX*D26; Class UL: 3137AX*D34; Class UM: 3137AX*D42; Class UO: 3137AX*D59; Class YJ: 3137AX*D67; Class YK: 3137AX*D75; Class YO: 3137AX*D83 12/28/2012 Freddie Mac REMIC, Series 4144 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AW*S63; Class BC: 3137AW*S89; Class BL: 3137AW*SE6; Class BY: 3137AW*SK2; Class EF: 3137AW*SL0; Class ES: 3137AW*SM8; Class F: 3137AW*SN6; Class FI: 3137AW*SP1; Class HB: 3137AW*SW6; Class HE: 3137AW*SX4; Class HI: 3137AW*SY2; Class IG: 3137AW*SZ9; Class IH: 3137AW*T21; Class JA: 3137AW*T47; Class JB: 3137AW*T54; Class K: 3137AW*TF2; Class KB: 3137AW*TH8; Class P: 3137AW*TR6; Class S: 3137AW*U29; Class YA: 3137AW*U37; Class YB: 3137AW*U45 12/28/2012 Freddie Mac REMIC, Series 4145 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AW*U52; Class LY: 3137AW*V69; Class UY: 3137AW*VP7; Class YW: 3137AW*W84 12/28/2012 Freddie Mac REMIC, Series 4146 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*EG4; Class AB: 3137AX*EH2; Class AI: 3137AX*EJ8; Class BB: 3137AX*EK5; Class DA: 3137AX*EL3; Class DB: 3137AX*EM1; Class EE: 3137AX*F24; Class EH: 3137AX*F40; Class FB: 3137AX*FA6; Class IA: 3137AX*FK4; Class IB: 3137AX*FL2; Class JA: 3137AX*FM0; Class JB: 3137AX*FN8; Class JC: 3137AX*FP3; Class JD: 3137AX*FQ1; Class KJ: 3137AX*FY4; Class KT: 3137AX*FZ1; Class MA: 3137AX*G23; Class ME: 3137AX*G64; Class PA: 3137AX*GD9; Class GA: 3137AX*GV9; Class UF: 3137AX*GX5; Class US: 3137AX*GY3; Class WA: 3137AX*GZ0; Class WB: 3137AX*H22; Class WT: 3137AX*H30; Class WW: 3137AX*H48 12/28/2012 Freddie Mac REMIC, Series 4147 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CF: 3137AX*DC4; Class CL: 3137AX*DH3; Class CS: 3137AX*DJ9; Class DA: 3137AX*DK6; Class DI: 3137AX*DL4; Class HD: 3137AX*DM2; Class ID: 3137AX*DN0; Class IL: 3137AX*DP5; Class LA: 3137AX*DT7; Class LW: 3137AX*DZ3; Class LY: 3137AX*E25; Class MG: 3137AX*E33; Class MI: 3137AX*E41; Class MY: 3137AX*E58; Class NG: 3137AX*E66; Class NH: 3137AX*E74; Class NI: 3137AX*E82; Class NZ: 3137AX*E90; Class VM: 3137AX*ED1; Class VN: 3137AX*EE9; Class ZN: 3137AX*EF6 12/28/2012 Freddie Mac REMIC, Series 4148 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AW*QW8; Class BA: 3137AW*QY4; Class BI: 3137AW*QZ1; Class FA: 3137AW*R23; Class IO: 3137AW*R31; Class JA: 3137AW*R49; Class L: 3137AW*YM1; Class SA: 3137AW*RJ6; Class VB: 3137AW*RK3; Class ZB: 3137AW*RL1 12/28/2012 Freddie Mac REMIC, Series 4149 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class C: 3137AX*Q89; Class DA: 3137AX*Q97; Class DI: 3137AX*QA4; Class F: 3137AX*QB2; Class FI: 3137AX*QK2; Class GO: 3137AX*QW6; Class ID: 3137AX*RE5; Class S: 3137AX*RJ4; Class SG: 3137AX*RK1; Class ZG: 3137AX*RL9 01/31/2013 Freddie Mac REMIC, Series 4150 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AX*YK3; Class AB: 3137AX*YL1; Class AF: 3137AX*YQ0; Class AK: 3137AX*YS6; Class AS: 3137AX*YZ0; Class AV: 3137AX*Z30; Class BA: 3137AX*Z71; Class BF: 3137AX*ZB2; Class BH: 3137AX*ZD8; Class BS: 3137AX*ZK2; Class BV: 3137AX*ZN6; Class CH: 3137AX*ZX4; Class CO: 3137AY*2D2; Class CS: 3137AY*2E0; Class CY: 3137AY*2G5; Class DH: 3137AY*2P5; Class DO: 3137AY*2U4; Class EH: 3137AY*3D1; Class EK: 3137AY*3F6; Class F: 3137AY*3L3; Class FA: 3137AY*3M1; Class FB: 3137AY*3N9; Class FP: 3137AY*3Q2; Class FY: 3137AY*3R0; Class GK: 3137AY*3Z2; Class GY: 3137AY*4G3; Class HA: 3137AY*4H1; Class HB: 3137AY*4J7; Class HC: 3137AY*4K4; Class HE: 3137AY*4L2; Class HF: 3137AY*4M0; Class HJ: 3137AY*4P3; Class HP: 3137AY*4S7; Class HS: 3137AY*4T5; Class IC: 3137AY*4V0; Class ID: 3137AY*4W8; Class IO: 3137AY*4Y4; Class IT: 3137AY*4Z1; Class IV: 3137AY*5A5; Class IY: 3137AY*5C1; Class J: 3137AY*5D9; Class JF: 3137AY*5K3; Class JH: 3137AY*5M9; Class JN: 3137AY*5R8; Class JS: 3137AY*5T4; Class JV: 3137AY*5U1; Class JZ: 3137AY*5X5; Class KA: 3137AY*5Y3; Class KI: 3137AY*5Z0; Class KL: 3137AY*6A4; Class KP: 3137AY*6B2; Class KQ: 3137AY*6C0; Class LT: 3137AY*6P1; Class MD: 3137AY*6R7; Class MI: 3137AY*6T3; Class MY: 3137AY*6U0; Class N: 3137AY*6V8; Class NF: 3137AY*7B1; Class NS: 3137AY*7J4; Class PA: 3137AY*7K1; Class PF: 3137AY*A43; Class PH: 3137AY*A68; Class PM: 3137AY*A92; Class PS: 3137AY*AB7; Class PY: 3137AY*AE1; Class S: 3137AY*AK7; Class SA: 3137AY*AL5; Class SB: 3137AY*AM3; Class SD: 3137AY*AN1; Class SP: 3137AY*AQ4; Class SY: 3137AY*AR2; Class TA: 3137AY*AS0; Class TB: 3137AY*AT8; Class TI: 3137AY*AU5; Class TY: 3137AY*AW1; Class UB: 3137AY*AX9; Class UC: 3137AY*AY7; Class UE: 3137AY*B26; Class UL: 3137AY*B83; Class UM: 3137AY*B91; Class UN: 3137AY*BA8; Class UP: 3137AY*BB6; Class UQ: 3137AY*BC4; Class UT: 3137AY*BD2; Class UV: 3137AY*BE0; Class UY: 3137AY*BF7; Class VA: 3137AY*BG5; Class VB: 3137AY*BH3; Class VJ: 31374Y*BJ9; Class VU: 3137AY*BK6; Class YA: 3137AY*BQ3; Class YB: 3137AY*BR1; Class YC: 3137AY*BS9; Class YD: 3137AY*BT7; Class YE: 3137AY*BU4; Class YL: 3137AY*BW0; Class ZA: 3137AY*C25; Class ZB: 3137AY*C33; Class ZE: 3137AY*C41; Class ZJ: 3137AY*C58; Class ZT: 3137AY*C74; Class ZU: 3137AY*C82; Class ZW: 3137AY*C90; Class ZY: 3137AY*CA7 01/30/2013 Freddie Mac REMIC, Series 4151 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AI: 3137AX*JD6; Class BA: 3137AX*JE4; Class BC: 3137AX*JF1; Class BI: 3137AX*JK0; Class D: 3137AX*JQ7; Class DB: 3137AX*JS3; Class IH: 3137AX*JZ7; Class P: 3137AX*K36; Class YB: 3137AX*KC6; Class YC: 3137AX*KD4; Class YG: 3137AX*KE2; Class YH: 3137AX*KF9; Class YU: 3137AX*KG7 01/30/2013 Freddie Mac REMIC, Series 4152 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*MU4; Class BA: 3137AX*NA7; Class BW: 3137AX*NN9; Class FB: 3137AX*P31; Class GA: 3137AX*P49; Class GN: 3137AX*P56; Class GU: 3137AX*P64; Class GW: 3137AX*P72; Class IT: 3137AX*P98; Class LC: 3137AX*PA5; Class LE: 3137AX*PB3; Class LF: 3137AX*PC1; Class LI: 3137AX*PD9; Class LS: 3137AX*PE7; Class SB: 3137AX*PH0; Class SG: 3137AX*PJ6; Class TB: 3137AX*PK3; Class TC: 3137AX*PL1; Class TI: 3137AX*PM9; Class TW: 3137AX*PN7; Class TY: 3137AX*PP2; Class UB: 3137AX*PQ0; Class UC: 3137AX*PR8; Class UD: 3137AX*PS6; Class UO: 3137AX*PT4; Class UU: 3137AX*PU1 01/30/2013 Freddie Mac REMIC, Series 4153 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BI: 3137AX*R21; Class BM: 3137AX*R39; Class BN: 3137AX*R47; Class DA: 3137AX*R70; Class DC: 3137AX*R88; Class DI: 3137AX*R96; Class DP: 3137AX*RA3; Class IB: 3137AX*RD7; Class KF: 3137AX*SE4; Class KH: 3137AX*SG9; Class KP: 3137AX*SM6; Class KQ: 3137AX*SN4; Class KS: 3137AX*SP9; Class KZ: 3137AX*SQ7; Class PT: 3137AX*SR5; Class WF: 3137AX*ST1; Class WL: 3137AX*SU8; Class WP: 3137AX*SV6; Class WS: 3137AX*SW4; Class WZ: 3137AX*SX2; Class YD: 3137AX*SY0; Class YI: 3137AX*SZ7; Class YJ: 3137AX*T29; Class YK: 3137AX*T37; Class YZ: 3137AX*T45 01/30/2013 Freddie Mac REMIC, Series 4154 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BC: 3137AX*RM7; Class BD: 3137AX*RN5; Class FB: 3137AX*RQ8; Class IB: 3137AX*RR6; Class IC: 3137AX*RS4; Class PA: 3137AX*RU9; Class PD: 3137AX*RX3; Class SA: 3137AX*S95; Class ZU: 3137AX*SB0 01/30/2013 Freddie Mac REMIC, Series 4155 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*J53; Class AI: 3137AX*J61; Class GF: 3137AX*J79; Class GP: 3137AX*J87; Class GS: 3137AX*J95; Class IG: 3137AX*JA2 01/30/2013 Freddie Mac REMIC, Series 4156 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*T52; Class AC: 3137AX*T60; Class AI: 3137AX*T78; Class BP: 3137AX*T86; Class CF: 3137AX*T94; Class CP: 3137AX*TA1; Class CS: 3137AX*TB9; Class FA: 3137AX*TD5; Class FB: 3137AX*TE3; Class PA: 3137AX*TN3; Class PC: 3137AX*TP8; Class SA: 3137AX*TT0; Class SB: 3137AX*TU7 01/30/2013 Freddie Mac REMIC, Series 4157 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AX*KH5; Class EA: 3137AX*L92; Class EB: 3137AX*LA9; Class EC: 3137AX*LB7; Class ED: 3137AX*LC5; Class EE: 3137AX*LD3; Class EO: 3137AX*LE1; Class ET: 3137AX*LF8; Class F: 3137AX*LG6; Class FC: 3137AX*LH4; Class IH: 3137AX*LJ0; Class IO: 3137AX*LK7; Class MA: 3137AX*LP6; Class MD: 3137AX*LQ4; Class MI: 3137AX*LR2; Class ML: 3137AX*LS0; Class MP: 3137AX*LT8; Class MZ: 3137AX*LU5; Class NA: 3137AX*LV3; Class NM: 3137AX*M75; Class PA: 3137AX*MB6; Class PM: 3137AX*MK6; Class S: 3137AX*MP5; Class SD: 3137AX*MR1; Class ST: 3137AX*MS9; Class ZP: 3137AX*MT7 01/30/2013 Freddie Mac REMIC, Series 4158 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AX*UR2; Class CI: 3137AX*US0; Class CY: 3137AX*UT8; Class KT: 3137AX*UU5; Class KZ: 3137AX*UV3; Class LA: 3137AX*UW1; Class LF: 3137AX*V34; Class LS: 3137AX*VD2; Class TA: 3137AX*VJ9; Class TY: 3137AX*VZ3; Class ZC: 3137AX*W25; Class ZT: 3137AX*W33 01/30/2013 Freddie Mac REMIC, Series 4159 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AF: 3137AX*WN9; Class FD: 3137AX*WP4; Class FQ: 3137AX*WR0; Class JA: 3137AX*WV1; Class JC: 3137AX*WW9; Class JI: 3137AX*X32; Class KA: 3137AX*XC2; Class KB: 3137AX*XD0; Class KD: 3137AX*XF5; Class KF: 3137AX*XG3; Class KS: 3137AX*XR9; Class LJ: 3137AX*XT5; Class LK: 3137AX*XU2; Class LO: 3137AX*XV0; Class LV: 3137AX*XW8; Class LZ: 3137AX*XX6; Class NA: 3137AX*XY4; Class NF: 3137AX*XZ1; Class NI: 3137AX*Y23; Class NQ: 3137AX*Y31; Class NS: 3137AX*Y49; Class NY: 3137AX*Y64; Class PO: 3137AX*Y72; Class SD: 3137AX*YA5; Class SQ: 3137AX*YB3; Class UA: 3137AX*YC1; Class UB: 3137AX*YD9; Class UC: 3137AX*YE7; Class UD: 3137AX*YF4; Class UE: 3137AX*YG2; Class UP: 3137AX*YJ6 01/31/2013 Freddie Mac REMIC, Series 4160 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AX*TW3; Class AY: 3137AX*U76; Class HA: 3137AX*UC5; Class HB: 3137AX*UD3; Class HC: 3137AX*UE1; Class HH: 3137AX*UF8; Class IB: 3137AX*UJ0; Class IO: 3137AX*UK7; Class PA: 3137AX*W66; Class PH: 3137AX*WC3; Class SI: 3137AX*UP6 01/31/2013 Freddie Mac REMIC, Series 4161 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AA: 3137AY*KN0; Class AC: 3137AY*KP5; Class AI: 3137AY*KQ3; Class AN: 3137AY*KR1; Class BW: 3137AY*L82; Class FP: 3137AY*LH2; Class FY: 3137AY*LJ8; Class IA: 3137AY*LL3; Class IM: 3137AY*LP4; Class IO: 3137AY*LQ2; Class JA: 3137AY*LR0; Class JB: 3137AY*LS8; Class JC: 3137AY*LT6; Class JE: 3137AY*LU3; Class JG: 3137AY*LV1; Class JH: 3137AY*LW9; Class JJ: 3137AY*LX7; Class JK: 3137AY*LY5; Class JL: 3137AY*LZ2; Class KA: 3137AY*M24; Class KB: 3137AY*M32; Class KC: 3137AY*M40; Class KD: 3137AY*M57; Class LA: 3137AY*M65; Class LB: 3137AY*M73; Class LC: 3137AY*M81; Class LD: 3137AY*M99; Class LE: 3137AY*MA6; Class LM: 3137AY*MB4; Class LO: 3137AY*MC2; Class LT: 3137AY*MD0; Class MA: 3137AY*ME8; Class NA: 3137AY*MQ1; Class PW: 3137AY*NJ6; Class SP: 3137AY*NW7; Class SY: 3137AY*NX5; Class TA: 3137AY*NY3; Class TU: 3137AY*P96; Class UA: 3137AY*PB1; Class WA: 3137AY*PK1; Class WI: 3137AY*PL9; Class WZ: 3137AY*PM7; Class XA: 3137AY*PN5; Class XM: 3137AY*PW5; Class YA: 3137AY*Q61; Class YB: 3137AY*Q79; Class YD: 3137AY*Q87; Class YF: 3137AY*Q95; Class YJ: 3137AY*QA2; Class YP: 3137AY*QE4; Class YS: 3137AY*QF1; Class YT: 3137AY*QG9; Class YY: 3137AY*QH7; Class ZW: 3137AY*QJ3 02/28/2013 Freddie Mac REMIC, Series 4162 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class A: 3137AY*GW5; Class BY: 3137AY*HP9; Class DA: 3137AY*HQ7; Class DI: 3137AY*HR5; Class JB: 3137AY*HS3; Class JZ: 3137AY*HT1; Class P: 3137AY*HU8; Class TA: 3137AY*JF9; Class TI: 3137AY*JG7; Class TZ: 3137AY*JH5; Class ZJ: 3137AY*JJ1 02/28/2013 Freddie Mac REMIC, Series 4163 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*TB7; Class AD: 3137AY*TC5; Class AI: 3137AY*TD3; Class CB: 3137AY*TF8; Class CL: 3137AY*TG6; Class CW: 3137AY*TH4; Class FG: 3137AY*TK7; Class GF: 3137AY*TT8; Class GQ: 3137AY*TV3; Class GS: 3137AY*TW1; Class IA: 3137AY*TX9; Class PB: 3137AY*TY7; Class PI: 3137AY*TZ4; Class PL: 3137AY*U25; Class PM: 3137AY*U33; Class SG: 3137AY*U74; Class WF: 3137AY*UA7; Class WL: 3137AY*UB5; Class WP: 3137AY*UC3; Class WS: 3137AY*UD1; Class YA: 3137AY*UE9; Class YL: 3137AY*UF6; Class YZ: 3137AY*UG4; Class ZM: 3137AY*UH2 02/28/2013 Freddie Mac REMIC, Series 4164 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CZ: 3137AY*GA3; Class DA: 3137AY*GB1; Class DC: 3137AY*GD7; Class DL: 3137AY*GE5; Class ID: 3137AY*GG0; Class PK: 3137AY*GS4; Class PL: 3137AY*GT2; Class PM: 3137AY*GU9 02/28/2013 Freddie Mac REMIC, Series 4165 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137AY*QK0; Class AI: 3137AY*QL8; Class AY: 3137AY*QM6; Class AZ: 3137AY*QN4; Class BA: 3137AY*QP9; Class CA: 3137AY*QY0; Class CI: 3137AY*QZ7; Class ED: 3137AY*R29; Class EI: 3137AY*R37; Class EZ: 3137AY*R45; Class FJ: 3137AY*R52; Class GM: 3137AY*R60; Class JB: 3137AY*R86; Class JY: 3137AY*RN3; Class KA: 3137AY*RP8; Class KL: 3137AY*RQ6; Class KM: 3137AY*RR4; Class KT: 3137AY*RS2; Class KZ: 3137AY*RT0; Class MD: 3137AY*RU7; Class MF: 3137AY*RV5; Class MS: 3137AY*RW3; Class SJ: 3137AY*SE2; Class TA: 3137AY*SF9; Class TY: 3137AY*SU6; Class ZA: 3137AY*T92; Class ZT: 3137AY*TA9 02/28/2013 Freddie Mac REMIC, Series 4166 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class CA: 3137AY*CT6; Class FA: 3137AY*CU3; Class IO: 3137AY*CV1; Class IT: 3137AY*CW9; Class PA: 3137AY*CX7; Class PB: 3137AY*CY5; Class PQ: 3137AY*D24; Class PZ: 3137AY*D40; Class SB: 3137AY*D81; Class SC: 3137AY*D99; Class TI: 3137AY*DA6 02/28/2013 Freddie Mac REMIC, Series 4167 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AC: 3137AY*KH3; Class AI: 3137AY*KJ9; Class IO: 3137AY*KK6; Class PT: 3137AY*KL4 02/28/2013 Freddie Mac REMIC, Series 4168 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AT: 3137AY*FT3; Class BA: 3137AY*FU0; Class BC: 3137AY*FV8; Class BI: 3137AY*FW6; Class BY: 3137AY*FX4; Class CO: 3137AY*FY2; Class CI: 3137AY*FZ9; Class CY: 3137AY*G21; Class JA: 3137AY*G47; Class JP: 3137AY*G54; Class JZ: 3137AY*G62 02/28/2013 Freddie Mac REMIC, Series 4169 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class AB: 3137B0*2C7; Class AF: 3137B0*2G8; Class AS: 3137B0*2M5; Class DF: 3137B0*2N3; Class DS: 3137B0*2P8; Class FA: 3137B0*2Q6; Class HI: 3137B0*2X1; Class HL: 3137B0*3A0; Class HM: 3137B0*3B8; Class IH: 3137B0*3C6; Class LJ: 3137B0*3E2; Class LK: 3137B0*3F9; Class LO: 3137B0*3H5; Class LV: 3137B0*3J1; Class LZ: 3137B0*3K8; Class NC: 3137B0*3L6; Class SA: 3137B0*3R3 02/28/2013 Freddie Mac REMIC, Series 4170 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class BM: 3137AY*UV1; Class BP: 3137AY*UY5; Class BY: 3137AY*V40; Class C: 3137AY*V57; Class DA: 3137AY*VJ7; Class DI: 3137AY*VP3; Class EA: 3137AY*VU2; Class EF: 3137AY*VY4; Class EI: 3137AY*W23; Class EO: 3137AY*W64; Class ES: 3137AY*W72; Class FB: 3137AY*W80; Class FG: 3137AY*W98; Class FJ: 3137AY*WA5; Class FK: 3137AY*WB3; Class FL: 3137AY*WC1; Class HF: 3137AY*WH0; Class HS: 3137AY*WL1; Class IC: 3137AY*WM9; Class IP: 3137AY*WP2; Class IT: 3137AY*WQ0; Class IU: 3137AY*WR8; Class JA: 3137AY*WS6; Class JI: 3137AY*WT4; Class JY: 3137AY*WV9; Class KA: 3137AY*WW7; Class KF: 3137AY*X30; Class KI: 3137AY*X63; Class KO: 3137AY*X71; Class KS: 3137AY*X89; Class LF: 3137AY*X97; Class LO: 3137AY*XB2; Class LS: 3137AY*XC0; Class LZ: 3137AY*XD8; Class MA: 3137AY*XE6; Class MF: 3137AY*XF3; Class MI: 3137AY*XG1; Class MO: 3137AY*XH9; Class MS: 3137AY*XJ5; Class NB: 3137AY*XL0; Class NF: 3137AY*XN6; Class NI: 3137AY*XQ9; Class NO: 3137AY*XT3; Class NS: 3137AY*XV8; Class OG: 3137AY*XY2; Class OJ: 3137AY*XZ9; Class OK: 3137AY*Y21; Class OL: 3137AY*Y39; Class OQ: 3137AY*Y47; Class P: 3137AY*Y54; Class PY: 3137AY*YF2; Class Q: 3137AY*YG0; Class QI: 3137AY*YN5; Class QN: 3137AY*YR6; Class QO: 3137AY*YS4; Class SB: 3137AY*YW5; Class SG: 3137AY*YZ8; Class SJ: 3137AY*Z20; Class SK: 3137AY*Z38; Class SL: 3137AY*Z46; Class SU: 3137AY*Z53; Class TF: 3137AY*ZB0; Class TS: 3137AY*ZG9; Class TU: 3137AY*ZH7; Class UA: 3137AY*ZJ3; Class UI: 3137AY*ZP9; Class UT: 3137AY*ZS3; Class YF: 3137AY*ZW4; Class YS: 3137AY*ZX2; Class ZG: 3137AY*ZY0; Class ZJ: 3137AY*ZZ7; Class ZK: 3137B0*2A1; Class ZT: 3137B0*2B9 02/28/2013 Freddie Mac REMIC, Series 4171 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class MN: 3137AY*EH0; Class NA: 3137AY*ER8; Class NL: 3137AY*F30; Class Z: 3137AY*FG1 02/28/2013 Freddie Mac REMIC, Series 4172 REMIC Bond Administrator - Freddie Mac Federal Home Loan Mortgage Corporation  1551 PARK RUN DRIVE, MAIL STOP D5C MCLEAN, VA 22102-3110 800 FRE-DDIE Class KA: 3137AY*DB4; Class KB: 3137AY*DC2; Class PA: 3137AY*JY8; Class PE: 3137AY*K42; Class UZ: 3137AY*KG5 02/28/2013 FREMF 2012-K22 Lower-Tier Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2012-K22 Upper-Tier Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 30290U*AA7; Class A-2: 30290U*AC3; Class B: 30290U*AJ8; Class C: 30290U*AL3; Class X1: 30290U*AF6; Class X2-A: 30290U*AQ2; Class X2-B: 30290U*AS8; Class X3: 30290U*AG4; Class D: 30290U*AN9; Class R: 30290U*AU3 12/11/2012 FREMF 2013-K24 June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-1: 30290X*AA1; Class A-2: 30290X*AC7; Class X-1: 30290X*AE3; Class X-3: 30290X*AL7; Class X2-A: 30290X*AG8; Class X2-B: 30290X*AJ2; Class B: 30290X*AN3; Class C: 30290X*AQ6; Class D: 30290X*AS2 01/24/2013 GNMA PLATINUM TRUST SERIES 783697 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DA7 12/01/2012 GNMA PLATINUM TRUST SERIES 783698 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DB5 12/01/2012 GNMA PLATINUM TRUST SERIES 783699 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DC3 12/01/2012 GNMA PLATINUM TRUST SERIES 783700 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DD1 12/01/2012 GNMA PLATINUM TRUST SERIES 783701 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DE9 12/01/2012 GNMA PLATINUM TRUST SERIES 783702 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DF6 12/01/2012 GNMA PLATINUM TRUST SERIES 783703 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DG4 12/01/2012 GNMA PLATINUM TRUST SERIES 783704 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DH2 12/01/2012 GNMA PLATINUM TRUST SERIES 783705 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DJ8 12/01/2012 GNMA PLATINUM TRUST SERIES 783706 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DK5 01/01/2013 GNMA PLATINUM TRUST SERIES 783707 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DL3 01/01/2013 GNMA PLATINUM TRUST SERIES 783708 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DM1 01/01/2013 GNMA PLATINUM TRUST SERIES 783709 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DN9 01/01/2013 GNMA PLATINUM TRUST SERIES 783710 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DP4 01/01/2013 GNMA PLATINUM TRUST SERIES 783711 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DQ2 01/01/2013 GNMA PLATINUM TRUST SERIES 783712 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DR0 01/01/2013 GNMA PLATINUM TRUST SERIES 783713 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DS8 02/01/2013 GNMA PLATINUM TRUST SERIES 783716 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DV1 02/01/2013 GNMA PLATINUM TRUST SERIES 783717 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DW9 02/01/2013 GNMA PLATINUM TRUST SERIES 783718 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DX7 02/01/2013 GNMA PLATINUM TRUST SERIES 783719 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DY5 02/01/2013 GNMA PLATINUM TRUST SERIES 783720 C/O THE BANK OF NEW YORK MELLON, TRUSTEE EVAN DELCOLLE, VP 101 BARCLAY STREET, 8E NEW YORK, NY 10286 (713) 483-7248 Class: 3622A2*DZ2 02/01/2013 GNMA Remic Trust 2012-128 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AG(1): 38378H*J72; Class BY: 38378H*J80; Class DA: 38378H*J98; Class DB: 38378H*K21; Class DC: 38378H*K39; Class DE: 38378H*K47; Class HB: 38378H*K54; Class HZ: 38378H*K62; Class IA: 38378H*K70; Class XB(1): 38378H*K88; Class E(1): 38378H*K96; Class EH(1): 38378H*L20; Class EN(1): 38378H*L38; Class EY: 38378H*L46; Class EZ: 38378H*L53; Class HE(1): 38378H*L61; Class IE: 38378H*L79; Class HK: 38378H*L87; Class IK: 38378H*L95; Class KE(1): 38378H*M29; Class KL: 38378H*M37; Class KN: 38378H*M45; Class YK: 38378H*M52; Class CG(1): 38378H*M60; Class CL: 38378H*M78; Class CN: 38378H*M86; Class CY: 38378H*M94; Class HC: 38378H*N28; Class IC: 38378H*N36; Class G(1): 38378H*N44; Class GH(1): 38378H*N51; Class GN(1): 38378H*N69; Class GY: 38378H*N77; Class GZ: 38378H*N85; Class HG(1): 38378H*N93; Class IG: 38378H*P26; Class EX(1): 38378H*P34; Class QX(1): 38378H*P42; Class ZN: 38378H*P59; Class R: 38378H*P67 10/30/2012 GNMA 2012-138 Issuing Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AB(1): 38378G*JX7; Class AI: 38378G*JY5; Class AQ: 38378G*JZ2; Class AU(1): 38378G*KA5; Class AY(1): 38378G*KB3; Class IK: 38378G*KC1; Class KA: 38378G*KD9; Class KI: 38378G*KE7; Class KC: 38378G*KF4; Class KD: 38378G*KG2; Class KF: 38378G*KH0; Class KS: 38378G*KJ6; Class PT: 38378G*KK3; Class IE: 38378G*KL1; Class IG: 38378G*KM9; Class KE: 38378G*KN7; Class KG: 38378G*KP2; Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-138 Pooling Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*KQ0 11/30/2012 GNMA 2012-146 Issuing Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A: 38378G*MX3; Class AI: 38378G*MY1; Class Z: 38378G*MZ8; Class EP: 38378G*NA2; Class IO: 38378G*NB0; Class PA(1): 38378G*NC8; Class UZ: 38378G*ND6; Class RR: 38378G*NE4 12/28/2012 GNMA 2012-146 Pooling Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378G*NE4 12/28/2012 GNMA Remic Trust 2012-153 Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class HF: 38378G*QL5; Class HS: 38378G*QM3; Class HZ(1): 38378G*QN1; Class TV(1): 38378G*QP6; Class ZH(1): 38378G*QQ4; Class QI: 38378G*QR2; Class R: 38378G*QS0 12/28/2012 GNMA 2013-023 Issuing Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class AZ: 38378M*AA3; Class EN(1): 38378M*AB1; Class IP: 38378M*AC9; Class IT: 38378M*AD7; Class MJ(1): 38378M*AE5; Class MY(1): 38378M*AF2; Class NC(1): 38378M*AG0; Class PA: 38378M*AH8; Class PI: 38378M*AJ4; Class PY: 38378M*AK1; Class QV(1): 38378M*AL9; Class VQ(1): 38378M*AM7; Class ZQ(1): 38378M*AN5; Class CZ: 38378M*AP0; Class EH(1): 38378M*AQ8; Class EQ(1): 38378M*AR6; Class EY(1): 38378M*AS4; Class GV(1): 38378M*AT2; Class IO: 38378M*AU9; Class TV(1): 38378M*AV7; Class TZ(1): 38378M*AW5; Class VG(1): 38378M*AX3; Class VT(1): 38378M*AY1; Class ZG(1): 38378M*AZ8; Class BP(1): 38378M*BA2; Class DN(1): 38378M*BB0; Class TK(1): 38378M*BC8; Class ZC: 38378M*BD6; Class ZX: 38378M*BE4; Class W: 38378M*BF1; Class UV(1): 38378M*BG9; Class VU(1): 38378M*BH7; Class ZU(1): 38378M*BJ3; Class R: 38378M*BK0 02/28/2013 GNMA 2013-023 Pooling Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class RR: 38378M*BK0 02/28/2013 Morgan Stanley RE-REMIC Trust 2012-R1, GRANTOR TRUST Valerie Delgado, Vice President Citibank N. Refile 2012 taxes A. Refile 2012 taxes , as Trustee  17400 BROOKHURST, ST. Refile 2012 taxes , STE 207 FOUNTAIN VALLEY, CA 92708 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley RE-REMIC Trust 2012-R1, MASTER REMIC Valerie Delgado, Vice President Citibank N. Refile 2012 taxes A. Refile 2012 taxes , as Trustee  388 GREENWICH ST. Refile 2012 taxes , 14TH FL. Refile 2012 taxes  NEW YORK, NY 10013 (714) 845-4102 Class 1-A: 61757S*AA3; Class 2-A: 61757S*AB1 07/07/2011 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic I Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic II Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Bank of America Merrill Lynch Tr Series 2013-C7 Remic III Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 61690K*AA0; Class A-2: 61690K*AB8; Class A-AB: 61690K*AC6; Class A-3: 61690K*AD4; Class A-4: 61690K*AE2; Class X-A: 61690K*AF9; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8; Class X-B: 61690K*AW2; Class D: 61690K*AL6; Class E: 61690K*AN2; Class F: 61690K*AQ5; Class G: 61690K*AS1; Class H: 61690K*AU6; Class R: 61690K*AY8; Class A-S*: 61690K*AG7; Class B*: 61690K*AH5; Class C*: 61690K*AK8 01/30/2013 Morgan Stanley Re-REMIC 2013-R2 June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class 1-A: 61761Y*AA4; Class 1-B: 61761Y*AB2 02/15/2013 MSRR 2012-R4 Master Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 61761N*AA8; Class 1-B: 61761N*AB6; Class R: 61761N*AC4 12/14/2012 Nelnet Student Loan Trust 2013-1 Terry J. Refile 2012 taxes Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Refile 2012 taxes A. Refile 2012 taxes  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033C*AA8; Class B: 64033C*AB6 01/31/2013 Nelnet Student Loan Trust 2013-2 Terry J. Refile 2012 taxes Heimes, Chief Financial Officer of Administrator c/o Citigroup Trust-Delaware, N. Refile 2012 taxes A. Refile 2012 taxes  One Penns Way New Castle, DE 19720 402-258-2303 Class A: 64033E*AA4; Class B: 64033E*AB2 02/28/2013 Ocwen Servicer Advance Receivables Trust June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S2*001; Class B-VF1: OCI3S2*002; Class C-VF1: OCI3S2*003; Class D-VF1: OCI3S2*004 02/15/2013 Ocwen Servicer Advance Receivables Trust II June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A-VF1: OCI3S3*001; Class B-VF1: OCI3S3*002; Class C-VF1: OCI3S3*003; Class D-VF1: OCI3S3*004 02/15/2013 RMAC REMIC TRUST, SERIES 2012-5 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/28/2012 RMAC REMIC TRUST, SERIES 2013-1 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 12/31/2012 RMAC REMIC TRUST, SERIES 2013-3 JEFFREY XIE, CFO 1540 BROADWAY, STE 1500 NEW YORK, NY 10036 (212) 938-4880 Class: N/A 01/30/2013 Series RR 2012-1 Pass-Through Series Group 1 Tr Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 Series RR 2012-1 Pass-Through Series Group 2 Tr Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class 1-A: 817521*AA5; Class 1-B: 817521*AJ6; Class R-1: 817521*AC1; Class 2-A: 817521*AE7; Class 2-B: 817521*AL1; Class R-2: 817521*AG2; Class 1-A: 817521*AB3; Class 1-B: 817521*AK3; Class R-1: 817521*AD9; Class 2-A: 817521*AF4; Class 2-B: 817521*AM9; Class R-2: 817521*AH0 12/12/2012 SLM Student Loan Trust 2012-8 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447L*AA8; Class: 78447L*AB6; Class: U82828*AA9; Class: U82828*AB7 12/20/2012 SLM Private Education Loan Trust 2013-A Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447R*AA5; Class: 78447R*AB3; Class: 78447R*AC1; Class: 78447R*AD9; Class: U82924*AA6; Class: U82924*AB4; Class: U82924*AC2; Class: U82924*AD0 03/07/2013 SLM Student Loan Trust 2013-1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447M*AA6; Class: 78447M*AB4; Class: 78447M*AC2; Class: 78447M*AD0 02/14/2013 SLM Student Loan Trust 2013-R1 Gretchen Johnson, Treasurer 2001 Edmund Halley Drive Reston, VA 20191 703-810-3000 Class: 78447P*AA9; Class: U82821*AA4 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-1 LINAS UDRYS SMBC NIKKO SECURITIES AMERICA, INC. Refile 2012 taxes  19001 S. Refile 2012 taxes WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 01/31/2013 TOYOTA AUTO CONDUIT TRUST 2013-2 LINAS UDRYS BANK OF TOKYO MITSUBISHI - INVESTMENT BANKING DIVISION FOR THE AMERICAS  19001 S. Refile 2012 taxes WESTERN AVENUE, NF24, C/O CORPORATE TAX DEPARTMENT TORRANCE, CA 90501 310-468-1718 N/A 02/20/2013 UBS-Barclays Commercial Mortgage Trust 2012-C4 Lower-Tier Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays Commercial Mortgage Trust 2012-C4 Upper-Tier Remic Althea D. Refile 2012 taxes Wright, Vice President U. Refile 2012 taxes S. Refile 2012 taxes Bank National Association  One Federal Street 3rd Floor Boston, MA 02110 617-603-6449 Class A-1: 90270R*BA1; Class A-2: 90270R*BB9; Class A-3: 90270R*BC7; Class A-4: 90270R*BD5; Class A-5: 90270R*BE3; Class A-AB: 90270R*BF0; Class A-S: 90270R*AA2; Class X-A: 90270R*AC8; Class X-B: 90270R*AE4; Class B: 90270R*AG9; Class C: 90270R*AJ3; Class D: 90270R*AL8; Class E: 90270R*AN4; Class F: 90270R*AQ7; Class G: 90270R*AS3 12/20/2012 UBS-Barclays CMT 2013-C5 June Pak, V. Refile 2012 taxes P. Refile 2012 taxes c/o 1761 E. Refile 2012 taxes St. Refile 2012 taxes Andrew Place Santa Ana, CA 92705 (714) 247-6299 Class A1: 90270Y*BC2; Class A2: 90270Y*BD0; Class A3: 90270Y*BE8; Class A4: 90270Y*BF5; Class AAB: 90270Y*BG3; Class AS: 90270Y*AA7; Class XA: 90270Y*AC3; Class XB: 90270Y*AE9; Class B: 90270Y*AG4; Class EC: 90270Y*AJ8; Class C: 90270Y*AL3; Class D: 90270Y*AN9; Class E: 90270Y*AQ2; Class F: 90270Y*AS8; Class G: 90270Y*AU3; Class V: 90270Y*AW9 02/28/2013 2012-001 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CZ: 3136A3*TV3; Class M: 3136A3*TW1; Class MN: 3136A3*TX9; Class FA: 3136A3*TY7; Class PA: 3136A3*TZ4; Class PF: 3136A3*UA7; Class ZA: 3136A3*UB5; Class PS: 3136A3*UC3; Class SA: 3136A3*UD1; Class G(4): 3136A3*UE9; Class GI(4): 3136A3*UF6; Class AE(5): 3136A3*UG4; Class AX(5): 3136A3*UH2; Class AI: 3136A3*UJ8; Class F: 3136A3*UK5; Class MA: 3136A3*UL3; Class ML: 3136A3*UM1; Class MZ: 3136A3*UN9; Class MI: 3136A3*UP4; Class S: 3136A3*UQ2; Class RG: 3136A3*UT6 01/30/2012 2012-031 FANNIE MAE REMIC TRUST II REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class CF: 3136A5*HD1; Class CS: 3136A5*HE9; Class FT: 3136A5*HF6; Class MB(3): 3136A5*HG4; Class MN: 3136A5*HH2; Class MI(3): 3136A5*HJ8; Class ST: 3136A5*HK5; Class FA: 3136A5*HL3; Class FG: 3136A5*HM1; Class LA: 3136A5*HN9; Class LJ: 3136A5*HP4; Class LS(3): 3136A5*HQ2; Class LT(3): 3136A5*HR0; Class LI: 3136A5*HS8; Class SA: 3136A5*HT6; Class CZ: 3136A5*HU3; Class HP(3): 3136A5*HY1; Class PA(3): 3136A5*HW9; Class PI(3): 3136A5*HX7; Class : 3136A5*HY5; Class IH(3): 3136A5*HZ2; Class PI(3): 3136A5*JA5; Class TS: 3136A5*JB3; Class BG: 3136A5*JC1; Class FB: 3136A5*JD9; Class Z: 3136A5*JE7; Class BI: 3136A5*JF4; Class SB: 3136A5*JG2; Class NF: 3136A5*JH0; Class NL: 3136A5*JJ6; Class NP: 3136A5*JK3; Class NZ: 3136A5*JL1; Class NI: 3136A5*JM9; Class NS: 3136A5*JN7; Class DA: 3136A5*JP2; Class DC: 3136A5*JQ0; Class AL: 3136A5*JR8; Class AX(5): 3136A5*JS6; Class BX(6): 3136A5*JT4; Class HF(3): 3136A5*JU1; Class HS(3): 3136A5*JV9; Class A(3)(5): 3136A5*JW7; Class AG(3)(6): 3136A5*JX5; Class IO(3): 3136A5*JY3; Class IV(3): 3136A5*JZ0; Class RG: 3136A5*KC9 12/28/2012 2012-129 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class RL: 3136AA*DZ5 11/30/2012 2012-129 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class DE(2): 3136AA*CM5; Class ID(2): 3136AA*CN3; Class DY(2): 3136AA*CP8; Class JD: 3136AA*CQ6; Class JI(2): 3136AA*CR4; Class HP: 3136AA*CS2; Class HT: 3136AA*CT0; Class IJ: 3136AA*CU7; Class AB: 3136AA*CV5; Class IO: 3136AA*CW3; Class FA: 3136AA*CX1; Class SA: 3136AA*CY9; Class PT: 3136AA*CZ6; Class LA: 3136AA*DA0; Class KL(2): 3136AA*DB8; Class KZ: 3136AA*DC6; Class ZL: 3136AA*DD4; Class PA: 3136AA*DE2; Class PZ: 3136AA*DF9; Class KM(2): 3136AA*DG7; Class MZ: 3136AA*DH5; Class ZP: 3136AA*DJ1; Class GC(2): 3136AA*DK8; Class GI(2): 3136AA*DL6; Class TB(2): 3136AA*DM4; Class TI(2): 3136AA*DN2; Class TY: 3136AA*DP7; Class KT: 3136AA*DQ5; Class TZ: 3136AA*DR3; Class ZT: 3136AA*DS1; Class CL(2): 3136AA*DT9; Class IC(2): 3136AA*DU6; Class CV: 3136AA*DV4; Class DV: 3136AA*DW2; Class ZC: 3136AA*DX0; Class R: 3136AA*DY8 11/30/2012 2012-130 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class RL: 3136AA*GR0 11/30/2012 2012-130 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class FA: 3136AA*FT7; Class SA: 3136AA*FU4; Class PT: 3136AA*FV2; Class AF: 3136AA*FW0; Class AS: 3136AA*FX8; Class EC: 3136AA*FY6; Class FP: 3136AA*FZ3; Class SP: 3136AA*GA7; Class CD: 3136AA*GB5; Class CB: 3136AA*GC3; Class CI: 3136AA*GD1; Class CA: 3136AA*GE9; Class CF: 3136AA*GF6; Class CS: 3136AA*GG4; Class UA(4): 3136AA*GH2; Class UI(4): 3136AA*GJ8; Class DA(4): 3136AA*GK5; Class DF(4): 3136AA*GL3; Class DS(4): 3136AA*GM1; Class FD: 3136AA*GN9; Class SD: 3136AA*GP4; Class R: 3136AA*GO2 11/30/2012 2012-131 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class RL: 3136AA*CF0 11/30/2012 2012-131 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class QD: 3136AA*BJ3; Class PF: 3136AA*BK0; Class PS: 3136AA*BL8; Class QZ: 3136AA*BM6; Class BF: 3136AA*BN4; Class BS: 3136AA*BP9; Class AM(4): 3136AA*BQ7; Class IA(4): 3136AA*BR5; Class CA: 3136AA*BS3; Class GC(4): 3136AA*BT1; Class FG(4): 3136AA*BU8; Class SG(4): 3136AA*BV6; Class GY: 3136AA*BW4; Class GF: 3136AA*BX2; Class GS: 3136AA*BY0; Class MG: 3136AA*BZ7; Class MI: 3136AA*CA1; Class MZ: 3136AA*CB9; Class DP: 3136AA*CC7; Class DZ: 3136AA*CD5; Class R: 3136AA*CE3 11/30/2012 2012-132 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class RL: 3136AA*NW1 11/30/2012 2012-132 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PQ(2): 3136AA*MV4; Class PE: 3136AA*MW2; Class UF: 3136AA*MX0; Class US: 3136AA*MY8; Class FB(2): 3136AA*MZ5; Class SA(2): 3136AA*NA9; Class IA(2): 3136AA*NB7; Class MA(2): 3136AA*NC5; Class ME: 3136AA*ND3; Class MF: 3136AA*NE1; Class MS: 3136AA*NF8; Class IM: 3136AA*NG6; Class KA(2): 3136AA*NH4; Class HN(2): 3136AA*NJ0; Class FH(2): 3136AA*NK7; Class SH(2): 3136AA*NL5; Class HE: 3136AA*NM3; Class HZ: 3136AA*NN1; Class GF(2): 3136AA*NP6; Class HS(2): 3136AA*NQ4; Class IH(2): 3136AA*NR2; Class A: 3136AA*NS0; Class AI: 3136AA*NT8; Class KY(2): 3136AA*NU5; Class R: 3136AA*NV3 11/30/2012 2012-133 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class RL: 3136AA*B53 11/30/2012 2012-133 FANNIE MAE REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class PF: 3136AA*WV3; Class PS: 3136AA*WW1; Class AP: 3136AA*WX9; Class BP: 3136AA*WY7; Class QF: 3136AA*WZ4; Class QS: 3136AA*XA8; Class LP: 3136AA*XB6; Class FP(4): 3136AA*XC4; Class SP(4): 3136AA*XD2; Class PA: 3136AA*XE0; Class UF: 3136AA*XF7; Class US: 3136AA*XG5; Class FA(4): 3136AA*XH3; Class SA(4): 3136AA*XJ9; Class AF: 3136AA*XK6; Class AS: 3136AA*XL4; Class AB: 3136AA*XM2; Class AD: 3136AA*XN0; Class PZ: 3136AA*XP5; Class FE(4): 3136AA*XQ3; Class SE(4): 3136AA*XR1; Class ED(4): 3136AA*XS9; Class EI(4): 3136AA*XT7; Class EB: 3136AA*XU4; Class CF(4): 3136AA*XV2; Class CS(4): 3136AA*XW0; Class FC: 3136AA*XX8; Class SC: 3136AA*XY6; Class CA: 3136AA*XZ3; Class CB: 3136AA*YA7; Class MD: 3136AA*YB5; Class MA: 3136AA*YC3; Class ME: 3136AA*YD1; Class MG: 3136AA*YE9; Class MB: 3136AA*YF6; Class MC: 3136AA*YG4; Class MO: 3136AA*YH2; Class GF(4): 3136AA*YJ8; Class GS(4): 3136AA*YK5; Class GE(4): 3136AA*YL3; Class GI(4): 3136AA*YM1; Class GQ(4): 3136AA*YN9; Class GW(4): 3136AA*YP4; Class GY(4): 3136AA*YQ2; Class LD: 3136AA*YR0; Class LE: 3136AA*YS8; Class LA: 3136AA*YT6; Class LB: 3136AA*YU3; Class LG: 3136AA*YV1; Class LO: 3136AA*YW9; Class LC: 3136AA*YX7; Class HF(4): 3136AA*YY5; Class HS(4): 3136AA*YZ2; Class HI(4): 3136AA*ZA6; Class HA(4): 3136AA*ZB4; Class HY(4): 3136AA*ZC2; Class HK(4): 3136AA*ZD0; Class HJ(4): 3136AA*ZE8; Class KD: 3136AA*ZF5; Class KE: 3136AA*ZG3; Class KT: 3136AA*ZH1; Class KA: 3136AA*ZJ7; Class KB: 3136AA*ZK4; Class KC: 3136AA*ZL2; Class KO: 3136AA*ZM0; Class JF(4): 3136AA*ZN8; Class JS(4): 3136AA*ZP3; Class JA(4): 3136AA*ZQ1; Class JI(4): 3136AA*ZR9; Class JW(4): 3136AA*ZS7; Class JY(4): 3136AA*ZT5; Class JC(4): 3136AA*ZU2; Class WP(4): 3136AA*ZV0; Class WF(4): 3136AA*ZW8; Class WS(4): 3136AA*ZX6; Class NF(4): 3136AA*ZY4; Class NS(4): 3136AA*ZZ1; Class NA(4): 3136AA*A21; Class NI(4): 3136AA*A39; Class NB: 3136AA*A47; Class TD(4): 3136AA*A54; Class TE(4): 3136AA*A62; Class TA(4): 3136AA*A70; Class TB(4): 3136AA*A88; Class TG(4): 3136AA*A96; Class TO(4): 3136AA*B20; Class TC(4): 3136AA*B38; Class R: 3136AA*B46 11/30/2012 2012-134 FANNIE MAE LOWER TIER REMIC TRUST REMIC INVESTOR HOTLINE 3900 WISCONSIN AVENUE NW WASHINGTON, DC 20016 800-237-8627 Class AD(2): 3136AA*PY5; Class AI(2): 3136AA*PZ2; Class BA: 3136AA*QA6; Class BC: 3136AA*QB4; Class BI: 3136AA*QC2; Class AL: 3136AA*QD0; Class VA(2): 3136AA*QE8; Class AV(2): 3136AA*QF5; Class ZA: 3136AA*QG3; Class FA(2): 3136AA*QH1; Class SA(2): 3136AA*QJ7; Class C(2): 3136AA*QK4; Class CI(2): 3136AA*QL2; Class AC(2): 3136AA*QM0; Class AX(2): 3136AA*QN8; Class XZ(2): 3136AA*QP3; Class HD: 3136AA*QQ1; Class HA: 3136AA*QR9; Class HE: 3136AA*QS7; Class HG: 3136AA*QT5; Class HB: 3136AA*QU2; Class HC: 3136AA*QV0; Class FC(2): 3136AA*QW8; Class SC(2): 3136AA*QX6; Class K(2): 3136AA*QY4; Class KI(2): 3136AA*QZ1; Class AJ(2): 3136AA*RA5; Class AK(2): 3136AA*RB3; Class AZ(2): 3136AA*RC1; Class ED: 3136AA*RD9; Class EG: 3136AA*RE7; Class EA: 3136AA*RF4; Class EB: 3136AA*RG2; Class EC: 3136AA*RH0; Class EO: 3136AA*RJ6; Class FK(2): 3136AA*RK3; Class SK(2): 3136AA*RL1; Class D(2): 3136AA*RM9; Class DI(2): 3136AA*RN7; Class VD(2): 3136AA*RP2; Class NV(2): 3136AA*RQ0; Class DZ(2): 3136AA*RR8; Class GH: 3136AA*RS6; Class GJ: 3136AA*RT4; Class GE: 3136AA*RU1; Class GA: 3136AA*RV9; Class GB: 3136AA*RW7; Class GC: 3136AA*RX5; Class FD(2): 3136AA*RY3; Class SD(2): 3136AA*RZ0; Class M(2): 3136AA*SA4; Class MI: 3136AA*SB2; Class CL(2): 3136AA*SC0; Class ZN(2): 3136AA*SD8; Class FS(2): 3136AA*SE6; Class SF(2): 3136AA*SF3; Class JB(2): 3136AA*SG1; Class JF(2): 3136AA*SH9; Class JS(2): 3136AA*SJ5; Class GY(2): 3136AA*SK2; Class JC(2): 3136AA*SL0; Class FJ(2): 3136AA*SM8; Class SJ(2): 3136AA*SN6; Class EY(2): 3136AA*SP1; Class UL(2): 3136AA*SQ9; Class IU(2): 3136AA*SR7; Class LT(2): 3136AA*SS5; Class LI(2): 3136AA*ST3; Class LY: 3136AA*SU0; Class IL: 3136AA*SV8; Class BH(2): 3136AA*SW6; Class HI(2): 3136AA*SX4; Class AT(2): 3136AA*SY2; Class AU(2): 3136AA*SZ9;
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The Refile 2012 Taxes

Refile 2012 taxes Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Refile 2012 taxes Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Refile 2012 taxes The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Refile 2012 taxes The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Refile 2012 taxes What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Refile 2012 taxes Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Refile 2012 taxes Representing a taxpayer at conferences, hearings, or meetings with the IRS. Refile 2012 taxes Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Refile 2012 taxes Providing a client with written advice which has a potential for tax avoidance or evasion. Refile 2012 taxes Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Refile 2012 taxes Who Can Practice Before the IRS? The following individuals can practice before the IRS. Refile 2012 taxes However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Refile 2012 taxes Form 2848 can be used for this purpose. Refile 2012 taxes Attorneys. Refile 2012 taxes   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Refile 2012 taxes Certified public accountants (CPAs). Refile 2012 taxes   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Refile 2012 taxes Enrolled agents. Refile 2012 taxes   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Refile 2012 taxes Enrolled retirement plan agents. Refile 2012 taxes   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Refile 2012 taxes The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Refile 2012 taxes Enrolled actuaries. Refile 2012 taxes   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Refile 2012 taxes The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Refile 2012 taxes Student. Refile 2012 taxes    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Refile 2012 taxes For more information, see Authorization for special appearances, later. Refile 2012 taxes Registered tax return preparers and unenrolled return preparers. Refile 2012 taxes   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Refile 2012 taxes An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Refile 2012 taxes   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Refile 2012 taxes Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Refile 2012 taxes Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Refile 2012 taxes   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Refile 2012 taxes See Form 8821. Refile 2012 taxes Practice denied. Refile 2012 taxes   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Refile 2012 taxes Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Refile 2012 taxes Other individuals who may serve as representatives. Refile 2012 taxes   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Refile 2012 taxes An individual. Refile 2012 taxes An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Refile 2012 taxes A family member. Refile 2012 taxes An individual can represent members of his or her immediate family. Refile 2012 taxes Immediate family includes a spouse, child, parent, brother, or sister of the individual. Refile 2012 taxes An officer. Refile 2012 taxes A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Refile 2012 taxes An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Refile 2012 taxes A partner. Refile 2012 taxes A general partner may represent the partnership before the IRS. Refile 2012 taxes An employee. Refile 2012 taxes A regular full-time employee can represent his or her employer. Refile 2012 taxes An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Refile 2012 taxes A fiduciary. Refile 2012 taxes A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Refile 2012 taxes See Fiduciary under When Is a Power of Attorney Not Required, later. Refile 2012 taxes Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Refile 2012 taxes See section 10. Refile 2012 taxes 7(c)(1)(vii) of Circular 230. Refile 2012 taxes Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Refile 2012 taxes The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Refile 2012 taxes However, it is granted only when extremely compelling circumstances exist. Refile 2012 taxes If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Refile 2012 taxes The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Refile 2012 taxes The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Refile 2012 taxes It merely confirms that a centralized file for authorizations has been established for the individual under that number. Refile 2012 taxes Students in LITCs and the STCP. Refile 2012 taxes   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Refile 2012 taxes Authorization requests must be made to the Office of Professional Responsibility. Refile 2012 taxes If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Refile 2012 taxes Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Refile 2012 taxes If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Refile 2012 taxes Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Refile 2012 taxes If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Refile 2012 taxes Corporations, associations, partnerships, and other persons that are not individuals. Refile 2012 taxes   These organizations (or persons) are not eligible to practice before the IRS. Refile 2012 taxes Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Refile 2012 taxes Not meeting the requirements for renewal of enrollment (such as continuing professional education). Refile 2012 taxes Requesting to be placed in inactive retirement status. Refile 2012 taxes Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Refile 2012 taxes Failure to meet requirements. Refile 2012 taxes   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Refile 2012 taxes The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Refile 2012 taxes The individual has 60 days from the date of the notice to respond. Refile 2012 taxes Inactive roster. Refile 2012 taxes   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Refile 2012 taxes The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Refile 2012 taxes Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Refile 2012 taxes Inactive retirement status. Refile 2012 taxes   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Refile 2012 taxes They must continue to adhere to all renewal requirements. Refile 2012 taxes They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Refile 2012 taxes Suspension and disbarment. Refile 2012 taxes   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Refile 2012 taxes This includes engaging in acts of disreputable conduct. Refile 2012 taxes For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Refile 2012 taxes   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Refile 2012 taxes See What Is Practice Before the IRS, earlier. Refile 2012 taxes   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Refile 2012 taxes However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Refile 2012 taxes   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Refile 2012 taxes The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Refile 2012 taxes How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Refile 2012 taxes Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Refile 2012 taxes In either case, certain application forms, discussed next, must be filed. Refile 2012 taxes Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Refile 2012 taxes See Incompetence and Disreputable Conduct, later. Refile 2012 taxes Form 2587. Refile 2012 taxes   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Refile 2012 taxes Form 2587 can be filed online, by mail, or by fax. Refile 2012 taxes For more information, see instructions and fees listed on the form. Refile 2012 taxes To get Form 2587, see How To Get Tax Help, later. Refile 2012 taxes Form 23 and Form 23-EP. Refile 2012 taxes   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Refile 2012 taxes The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Refile 2012 taxes Alternatively, payment may be made electronically pursuant to instructions on the forms. Refile 2012 taxes To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Refile 2012 taxes Form 5434. Refile 2012 taxes   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Refile 2012 taxes The application must include a check or money order in the amount of the fee shown on Form 5434. Refile 2012 taxes To get Form 5434, see How To Get Tax Help, later. Refile 2012 taxes Period of enrollment. Refile 2012 taxes   An enrollment card will be issued to each individual whose enrollment application is approved. Refile 2012 taxes The individual is enrolled until the expiration date shown on the enrollment card or certificate. Refile 2012 taxes To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Refile 2012 taxes What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Refile 2012 taxes F. Refile 2012 taxes R. Refile 2012 taxes part 10 and reprinted in Treasury Department Circular No. Refile 2012 taxes 230 (Circular 230). Refile 2012 taxes An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Refile 2012 taxes In addition, a practitioner cannot engage in disreputable conduct (discussed later). Refile 2012 taxes Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Refile 2012 taxes Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Refile 2012 taxes See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Refile 2012 taxes Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Refile 2012 taxes Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Refile 2012 taxes Communications regarding corporate tax shelters. Refile 2012 taxes   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Refile 2012 taxes Duty to advise. Refile 2012 taxes   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Refile 2012 taxes Due diligence. Refile 2012 taxes   A practitioner must exercise due diligence when performing the following duties. Refile 2012 taxes Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Refile 2012 taxes Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Refile 2012 taxes Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Refile 2012 taxes Restrictions Practitioners are restricted from engaging in certain practices. Refile 2012 taxes The following paragraphs discuss some of these restricted practices. Refile 2012 taxes Delays. Refile 2012 taxes   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Refile 2012 taxes Assistance from disbarred or suspended persons and former IRS employees. Refile 2012 taxes   A practitioner must not knowingly, directly or indirectly, do the following. Refile 2012 taxes Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Refile 2012 taxes Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Refile 2012 taxes Performance as a notary. Refile 2012 taxes   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Refile 2012 taxes Negotiations of taxpayer refund checks. Refile 2012 taxes   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Refile 2012 taxes Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Refile 2012 taxes The following list contains examples of conduct that is considered disreputable. Refile 2012 taxes Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Refile 2012 taxes Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Refile 2012 taxes Soliciting employment by prohibited means as discussed in section 10. Refile 2012 taxes 30 of Circular 230. Refile 2012 taxes Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Refile 2012 taxes Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Refile 2012 taxes Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Refile 2012 taxes Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Refile 2012 taxes Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Refile 2012 taxes Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Refile 2012 taxes Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Refile 2012 taxes Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Refile 2012 taxes A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Refile 2012 taxes Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Refile 2012 taxes If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Refile 2012 taxes See Who Can Practice Before the IRS, earlier. Refile 2012 taxes What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Refile 2012 taxes If the authorization is not limited, the individual generally can perform all acts that you can perform. Refile 2012 taxes The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Refile 2012 taxes For information on the limits regarding registered tax return preparers, see Circular 230 §10. Refile 2012 taxes 3(f). Refile 2012 taxes For information on the limits regarding unenrolled preparers, see Publication 470. Refile 2012 taxes Acts performed. Refile 2012 taxes   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Refile 2012 taxes Represent you before any office of the IRS. Refile 2012 taxes Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Refile 2012 taxes Sign a consent to extend the statutory time period for assessment or collection of a tax. Refile 2012 taxes Sign a closing agreement. Refile 2012 taxes Signing your return. Refile 2012 taxes   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Refile 2012 taxes 6012-1(a)(5)). Refile 2012 taxes You specifically authorize this in your power of attorney. Refile 2012 taxes For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Refile 2012 taxes Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Refile 2012 taxes Other good cause if specific permission is requested of and granted by the IRS. Refile 2012 taxes When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Refile 2012 taxes For more information, see the Form 2848 instructions. Refile 2012 taxes Limitation on substitution or delegation. Refile 2012 taxes   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Refile 2012 taxes   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Refile 2012 taxes If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Refile 2012 taxes Disclosure of returns to a third party. Refile 2012 taxes   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Refile 2012 taxes Incapacity or incompetency. Refile 2012 taxes   A power of attorney is generally terminated if you become incapacitated or incompetent. Refile 2012 taxes   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Refile 2012 taxes See Non-IRS powers of attorney, later. Refile 2012 taxes When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Refile 2012 taxes A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Refile 2012 taxes Represent you at a meeting with the IRS. Refile 2012 taxes Prepare and file a written response to the IRS. Refile 2012 taxes Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Refile 2012 taxes Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Refile 2012 taxes Your representative must complete that part of the form. Refile 2012 taxes Non-IRS powers of attorney. Refile 2012 taxes   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Refile 2012 taxes For more information, see Processing a non-IRS power of attorney, later. Refile 2012 taxes   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Refile 2012 taxes Your name and mailing address. Refile 2012 taxes Your social security number and/or employer identification number. Refile 2012 taxes Your employee plan number, if applicable. Refile 2012 taxes The name and mailing address of your representative(s). Refile 2012 taxes The types of tax involved. Refile 2012 taxes The federal tax form number. Refile 2012 taxes The specific year(s) or period(s) involved. Refile 2012 taxes For estate tax matters, the decedent's date of death. Refile 2012 taxes A clear expression of your intention concerning the scope of authority granted to your representative(s). Refile 2012 taxes Your signature and date. Refile 2012 taxes You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Refile 2012 taxes This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Refile 2012 taxes The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Refile 2012 taxes 502(b). Refile 2012 taxes Required information missing. Refile 2012 taxes   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Refile 2012 taxes You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Refile 2012 taxes If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Refile 2012 taxes Procedure for perfecting a non-IRS power of attorney. Refile 2012 taxes   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Refile 2012 taxes The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Refile 2012 taxes The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Refile 2012 taxes Example. Refile 2012 taxes John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Refile 2012 taxes The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Refile 2012 taxes However, it does not list specific tax-related information such as types of tax or tax form numbers. Refile 2012 taxes Shortly after John signs the power of attorney, he is declared incompetent. Refile 2012 taxes Later, a federal tax matter arises concerning a prior year return filed by John. Refile 2012 taxes Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Refile 2012 taxes If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Refile 2012 taxes If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Refile 2012 taxes Otherwise, he must name another individual who can practice before the IRS. Refile 2012 taxes Processing a non-IRS power of attorney. Refile 2012 taxes   The IRS has a centralized computer database system called the CAF system. Refile 2012 taxes This system contains information on the authority of taxpayer representatives. Refile 2012 taxes Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Refile 2012 taxes Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Refile 2012 taxes It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Refile 2012 taxes   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Refile 2012 taxes Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Refile 2012 taxes Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Refile 2012 taxes However, the following will also assist you in preparing the form. Refile 2012 taxes Line-by-line hints. Refile 2012 taxes   The following hints are summaries of some of the line-by-line instructions for Form 2848. Refile 2012 taxes Line 1—Taxpayer information. Refile 2012 taxes   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Refile 2012 taxes If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Refile 2012 taxes Line 2—Representative(s). Refile 2012 taxes   Only individuals may be named as representatives. Refile 2012 taxes If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Refile 2012 taxes If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Refile 2012 taxes Enter your representative's fax number if available. Refile 2012 taxes   If you want to name more than three representatives, attach additional Form(s) 2848. Refile 2012 taxes The IRS can send copies of notices and communications to two of your representatives. Refile 2012 taxes You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Refile 2012 taxes If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Refile 2012 taxes Line 3—Tax matters. Refile 2012 taxes   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Refile 2012 taxes However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Refile 2012 taxes The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Refile 2012 taxes However, avoid general references such as “all years” or “all taxes. Refile 2012 taxes ” Any Form 2848 with general references will be returned. Refile 2012 taxes Line 4—Specific use not recorded on Centralized Authorization File (CAF). Refile 2012 taxes   Certain matters cannot be recorded on the CAF system. Refile 2012 taxes Examples of such matters include, but are not limited to, the following. Refile 2012 taxes Requests for a private letter ruling or technical advice. Refile 2012 taxes Applications for an employer identification number (EIN). Refile 2012 taxes Claims filed on Form 843, Claim for Refund and Request for Abatement. Refile 2012 taxes Corporate dissolutions. Refile 2012 taxes Requests for change of accounting method. Refile 2012 taxes Requests for change of accounting period. Refile 2012 taxes Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Refile 2012 taxes Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Refile 2012 taxes Application for Award for Original Information under section 7623. Refile 2012 taxes Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Refile 2012 taxes Freedom of Information Act requests. Refile 2012 taxes If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Refile 2012 taxes If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Refile 2012 taxes Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Refile 2012 taxes Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Refile 2012 taxes To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Refile 2012 taxes If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Refile 2012 taxes For more information on specific use, see the Instructions for Form 2848, line 4. Refile 2012 taxes FAX copies. Refile 2012 taxes   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Refile 2012 taxes If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Refile 2012 taxes Your representative may be able to file Form 2848 electronically via the IRS website. Refile 2012 taxes For more information, your representative can go to www. Refile 2012 taxes irs. Refile 2012 taxes gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Refile 2012 taxes If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Refile 2012 taxes Instead, give it to your representative, who will retain the document. Refile 2012 taxes Updating a power of attorney. Refile 2012 taxes   Submit any update or modification to an existing power of attorney in writing. Refile 2012 taxes Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Refile 2012 taxes Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Refile 2012 taxes   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Refile 2012 taxes To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Refile 2012 taxes A written notice of substitution or delegation signed by the recognized representative. Refile 2012 taxes A written declaration of representative made by the new representative. Refile 2012 taxes A copy of the power of attorney that specifically authorizes the substitution or delegation. Refile 2012 taxes Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Refile 2012 taxes However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Refile 2012 taxes A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Refile 2012 taxes Note. Refile 2012 taxes The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Refile 2012 taxes Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Refile 2012 taxes If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Refile 2012 taxes If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Refile 2012 taxes If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Refile 2012 taxes The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Refile 2012 taxes If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Refile 2012 taxes When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Refile 2012 taxes If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Refile 2012 taxes To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Refile 2012 taxes A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Refile 2012 taxes If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Refile 2012 taxes When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Refile 2012 taxes The following situations do not require a power of attorney. Refile 2012 taxes Providing information to the IRS. Refile 2012 taxes Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Refile 2012 taxes Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Refile 2012 taxes Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Refile 2012 taxes Allowing the IRS to discuss return information with a fiduciary. Refile 2012 taxes How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Refile 2012 taxes The two completed forms for this example are shown on the next pages. Refile 2012 taxes Example. Refile 2012 taxes Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Refile 2012 taxes They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Refile 2012 taxes Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Refile 2012 taxes Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Refile 2012 taxes They want copies of all notices and written communications sent to Jim. Refile 2012 taxes This is the first time Stan and Mary have given power of attorney to anyone. Refile 2012 taxes They should each complete a Form 2848 as follows. Refile 2012 taxes Line 1—Taxpayer information. Refile 2012 taxes   Stan and Mary must each file a separate Form 2848. Refile 2012 taxes On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Refile 2012 taxes Mary does likewise on her separate Form 2848. Refile 2012 taxes Line 2—Representative(s). Refile 2012 taxes   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Refile 2012 taxes Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Refile 2012 taxes They also enter Mr. Refile 2012 taxes Smith's CAF number, his telephone number, and his fax number. Refile 2012 taxes Mr. Refile 2012 taxes Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Refile 2012 taxes Line 3—Tax Matters. Refile 2012 taxes   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Refile 2012 taxes Line 4—Specific use not recorded on Centralized Authorization File (CAF). Refile 2012 taxes   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Refile 2012 taxes See Preparation of Form — Helpful Hints, earlier. Refile 2012 taxes Line 5—Acts authorized. Refile 2012 taxes   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Refile 2012 taxes Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Refile 2012 taxes If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Refile 2012 taxes Line 6—Retention/revocation of prior power(s) of attorney. Refile 2012 taxes   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Refile 2012 taxes However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Refile 2012 taxes   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Refile 2012 taxes (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Refile 2012 taxes ) Line 7—Signature of taxpayer. Refile 2012 taxes   Stan and Mary each signs and dates his or her Form 2848. Refile 2012 taxes If a taxpayer does not sign, the IRS cannot accept the form. Refile 2012 taxes Part II—Declaration of Representative. Refile 2012 taxes   Jim Smith must complete this part of Form 2848. Refile 2012 taxes If he does not sign this part, the IRS cannot accept the form. Refile 2012 taxes What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Refile 2012 taxes However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Refile 2012 taxes Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Refile 2012 taxes This image is too large to be displayed in the current screen. Refile 2012 taxes Please click the link to view the image. Refile 2012 taxes Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Refile 2012 taxes Please click the link to view the image. Refile 2012 taxes Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Refile 2012 taxes Please click the link to view the image. Refile 2012 taxes Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Refile 2012 taxes Please click the link to view the image. Refile 2012 taxes Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Refile 2012 taxes Incomplete document. Refile 2012 taxes   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Refile 2012 taxes For example, if your signature or signature date is missing, the IRS will contact you. Refile 2012 taxes If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Refile 2012 taxes   In either case, the power of attorney is not considered valid until all required information is entered on the document. Refile 2012 taxes The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Refile 2012 taxes Complete document. Refile 2012 taxes   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Refile 2012 taxes In most instances, this includes processing the document on the CAF system. Refile 2012 taxes Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Refile 2012 taxes Documents not processed on CAF. Refile 2012 taxes   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Refile 2012 taxes For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Refile 2012 taxes These documents remain with the related case files. Refile 2012 taxes In this situation, you should check the box on line 4 of Form 2848. Refile 2012 taxes In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Refile 2012 taxes Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Refile 2012 taxes However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Refile 2012 taxes For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Refile 2012 taxes However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Refile 2012 taxes If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Refile 2012 taxes Notices and other correspondence. Refile 2012 taxes   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Refile 2012 taxes If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Refile 2012 taxes This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Refile 2012 taxes The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Refile 2012 taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Refile 2012 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Refile 2012 taxes Free help with your return. Refile 2012 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Refile 2012 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Refile 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Refile 2012 taxes To find the nearest VITA or TCE site, visit IRS. Refile 2012 taxes gov or call 1-800-906-9887 or 1-800-829-1040. Refile 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Refile 2012 taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Refile 2012 taxes aarp. Refile 2012 taxes org/money/taxaide. Refile 2012 taxes   For more information on these programs, go to IRS. Refile 2012 taxes gov and enter keyword “VITA” in the upper right-hand corner. Refile 2012 taxes Internet. Refile 2012 taxes You can access the IRS website at IRS. Refile 2012 taxes gov 24 hours a day, 7 days a week to: E-file your return. Refile 2012 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Refile 2012 taxes Check the status of your refund. Refile 2012 taxes Go to IRS. Refile 2012 taxes gov and click on Where's My Refund. Refile 2012 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Refile 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Refile 2012 taxes Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refile 2012 taxes Download forms, including talking tax forms, instructions, and publications. Refile 2012 taxes Order IRS products online. Refile 2012 taxes Research your tax questions online. Refile 2012 taxes Search publications online by topic or keyword. Refile 2012 taxes Use the online Internal Revenue Code, regulations, or other official guidance. Refile 2012 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Refile 2012 taxes Figure your withholding allowances using the withholding calculator online at www. Refile 2012 taxes irs. Refile 2012 taxes gov/individuals. Refile 2012 taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Refile 2012 taxes irs. Refile 2012 taxes gov/individuals. Refile 2012 taxes Sign up to receive local and national tax news by email. Refile 2012 taxes Get information on starting and operating a small business. Refile 2012 taxes Phone. Refile 2012 taxes Many services are available by phone. Refile 2012 taxes   Ordering forms, instructions, and publications. Refile 2012 taxes Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Refile 2012 taxes You should receive your order within 10 days. Refile 2012 taxes Asking tax questions. Refile 2012 taxes Call the IRS with your tax questions at 1-800-829-1040. Refile 2012 taxes Solving problems. Refile 2012 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Refile 2012 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Refile 2012 taxes Call your local Taxpayer Assistance Center for an appointment. Refile 2012 taxes To find the number, go to www. Refile 2012 taxes irs. Refile 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Refile 2012 taxes TTY/TDD equipment. Refile 2012 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Refile 2012 taxes TeleTax topics. Refile 2012 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Refile 2012 taxes Refund information. Refile 2012 taxes To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Refile 2012 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Refile 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Refile 2012 taxes Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refile 2012 taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Refile 2012 taxes Other refund information. Refile 2012 taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Refile 2012 taxes Evaluating the quality of our telephone services. Refile 2012 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Refile 2012 taxes One method is for a second IRS representative to listen in on or record random telephone calls. Refile 2012 taxes Another is to ask some callers to complete a short survey at the end of the call. Refile 2012 taxes Walk-in. Refile 2012 taxes Many products and services are available on a walk-in basis. Refile 2012 taxes   Products. Refile 2012 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Refile 2012 taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Refile 2012 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Refile 2012 taxes Services. Refile 2012 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Refile 2012 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Refile 2012 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Refile 2012 taxes No appointment is necessary—just walk in. Refile 2012 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Refile 2012 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Refile 2012 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Refile 2012 taxes All other issues will be handled without an appointment. Refile 2012 taxes To find the number of your local office, go to  www. Refile 2012 taxes irs. Refile 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Refile 2012 taxes Mail. Refile 2012 taxes You can send your order for forms, instructions, and publications to the address below. Refile 2012 taxes You should receive a response within 10 days after your request is received. Refile 2012 taxes  Internal Revenue Service 1201 N. Refile 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Refile 2012 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Refile 2012 taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Refile 2012 taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Refile 2012 taxes Remember, the worst thing you can do is nothing at all. Refile 2012 taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Refile 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Refile 2012 taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Refile 2012 taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. Refile 2012 taxes You will be assigned to one advocate who will be with you at every turn. Refile 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Refile 2012 taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Refile 2012 taxes And our services are always free. Refile 2012 taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Refile 2012 taxes Our tax toolkit at www. Refile 2012 taxes TaxpayerAdvocate. Refile 2012 taxes irs. Refile 2012 taxes gov can help you understand these rights. Refile 2012 taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Refile 2012 taxes irs. Refile 2012 taxes gov/advocate. Refile 2012 taxes You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Refile 2012 taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. Refile 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Refile 2012 taxes irs. Refile 2012 taxes gov/advocate. Refile 2012 taxes Low Income Taxpayer Clinics (LITCs). Refile 2012 taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Refile 2012 taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Refile 2012 taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Refile 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Refile 2012 taxes For more information and to find a clinic near you, see the LITC page on www. Refile 2012 taxes irs. Refile 2012 taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Refile 2012 taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. Refile 2012 taxes Free tax services. Refile 2012 taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Refile 2012 taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Refile 2012 taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Refile 2012 taxes The majority of the information and services listed in this publication are available to you free of charge. Refile 2012 taxes If there is a fee associated with a resource or service, it is listed in the publication. Refile 2012 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Refile 2012 taxes DVD for tax products. Refile 2012 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Refile 2012 taxes Prior-year forms, instructions, and publications. Refile 2012 taxes Tax Map: an electronic research tool and finding aid. Refile 2012 taxes Tax law frequently asked questions. Refile 2012 taxes Tax Topics from the IRS telephone response system. Refile 2012 taxes Internal Revenue Code—Title 26 of the U. Refile 2012 taxes S. Refile 2012 taxes Code. Refile 2012 taxes Links to other Internet based Tax Research Materials. Refile 2012 taxes Fill-in, print, and save features for most tax forms. Refile 2012 taxes Internal Revenue Bulletins. Refile 2012 taxes Toll-free and email technical support. Refile 2012 taxes Two releases during the year. Refile 2012 taxes  – The first release will ship the beginning of January. Refile 2012 taxes  – The final release will ship the beginning of March. Refile 2012 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Refile 2012 taxes irs. Refile 2012 taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Refile 2012 taxes Prev  Up  Next   Home   More Online Publications