1. Historical gift tax returns are stored at a consolidated site in Independence, MO referred to as the C-Site.

2. A document locator number (DLN) is assigned to a Form 709 at the time of processing. While gift tax returns are stored in Alpha order at the C-Site, they are stored in DLN order in Files, where current year returns are housed.

3. Gift Tax returns are temporarily stored until the donor is deceased at which time they are either associated with the estate tax return or scheduled for destruction if no estate tax return is required.

4. IDRS research must be conducted prior to submitting a request for a historical gift tax return. Using Command Code MFTRA Type C, verify the record for the gift tax return shows a transaction code (TC) 150 posting indicating a tax return has been filed. If a TC 421 is present on the account, the controlling DLN will appear next to it on the transcript.

5. For older returns, the MFTRA transcript may indicate that the MFT 51 has been removed to retention. An offline Retention Register is an account module that has been removed from Master File and stored on microfilm. If a Retention Register is needed, complete Sections 1-5 of Form 3774 and process as follows:

For the rest of it see Internal Revenue Manual at

https://www.irs.gov/irm/part4/irm_04-025-001#idm140195989070192