21.6.2  Adjusting TIN-Related Problems (Cont. 1)

21.6.2.4 
TIN-Related Problems Procedures

21.6.2.4.2 
Multiple Individuals Using the Same TIN

21.6.2.4.2.12 
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.6.2.4.2.12.4  (09-30-2011)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

21.6.2.4.2.13  (07-06-2010)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        Caution:

        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ "

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        Caution:

        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.6.2.4.2.13.1  (02-22-2012)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.6.2.4.2.14  (10-01-2014)
Processing ID Theft Expedite OARs (Cases Meet Economic Burden Criteria 1-4 and Contain Unprocessed TC 976 Documents) - Austin AM ONLY

  1. TAS will route Expedite Economic Burden Criteria 1-4 OARs (including Spanish) with an unprocessed original return (No TC 976) that was sent directly to TAS, or a return that is on CIS but no TC 976 posted and the TC 150 is the non-SSN owner, to the Austin AM Adjustments TAS Liaison. Austin will also work cases, if there is no TC 976, but there is a TC 977 generated by a TC 971 AC 010, and the taxpayer’s original return is on CIS and has no valid return DLN stamped on it.

    Caution:

    If a TC 977 posted to IDRS instead of a TC 976, then the case can be worked by any IDT site. These returns have gone through processing. The Austin site will reject cases received in error.

  2. This procedure is limited to cases requiring expedite processing due to economic burden. All other identity theft cases will be routed using established procedures.

  3. TAS will continue to complete the preliminary research on these cases before they are routed and will ensure ALL the following criteria are met:

    • The issue is ID theft

    • The OAR must be clearly marked "Expedite"

    • The OAR is a Criteria 1-4 Economic Burden Case

    • The case contains an unprocessed original return with the case (The TC 150 is the non SSN owner and no TC 976 posted

    • All other preliminary research is completed

    • The unprocessed return has an IRS received date stamp when submitting to AM, or is received in AM within one day of receipt in TAS. All required documentation must be attached. If there is no IRS received date stamp, the date the OAR is received by Austin AM will become the IRS received date for the return.

    • If the return is already on CIS, the received date will be the date the return was received in ICT.

    For incomplete cases, AUSC will reject the case back to TAS per the Service Level Agreement SLA.

  4. Before processing the case, employees will follow normal procedures to determine CN ownership.

  5. If the case does not meet identity theft criteria per IRM 21.6.2, Adjusting TIN-Related Problems, the employee will reject the OAR back to the assigned TAS caseworker and complete page 2 explaining why the OAR is being rejected.

  6. If the case is complete and CN ownership has been validated, employees should adjust the account per procedures in IRM 21.6.2. Update ASED as required

  7. The Austin Directorate will work these cases and follow specific guidance provided by SP Accounting to process the manual refund as follows:

    • If there is no IRS received date stamp, the date the OAR is received by Austin AM will become the IRS received date for the return.

    • A copy of the unprocessed return, depending on your determination, will be submitted along with an IDRS print to show the credit.

    • AM will send the original return to SP per local procedures, to expedite the processing of the TC 976 document.

    • AM will monitor the case for additional closing actions needed (i.e., the posting of the TC 976 that will generate a -A freeze and the posting of the TC 841/TC 840).

21.6.2.4.3  (10-01-2012)
Scrambled SSN Case Procedures

  1. Every effort must be made to locate a correct TIN for both taxpayers BEFORE using scramble procedures.

    • All preliminary research must be completed. See IRM 21.6.2.4.2.3,Preliminary Research.

    • All means of determining the owner of the CN must have been exhausted. See IRM 21.6.2.4.2.8Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and IRM 21.6.2.4.2.12,Pre-239C Common Number (CN) Ownership Determinations Cannot be Made IRM 21.6.2.4.2.12, .

    • The 40 day suspense period, 70 day suspense for overseas taxpayers, for the Letter 239C questionnaire must have expired.

    • If the case is a True/Default True Scrambled SSN case, establish a case file. Case file should include all research and documentation, including copies of all returns and Form W-2 (s). For history sheet requirements, see IRM 21.6.2.4.2.6, TIN-Related Problem Research Sheet. If the case is not a True/Default True Scrambled SSN case, do not establish a case file because this type of case will not be sent to SSA for resolution. A TIN-Related Problem Research Sheet, however, showing actions taken and any other notations as required by this IRM must be attached to the primary CIS case.

  2. Scrambled cases are controlled using category SCRM or SSA2.

    • SCRM - used when the account is being scrambled. Ages at 150 days.

      Note:

      Cases must not be prematurely or erroneously controlled using category SCRM. Mixed Entity and SDC cases must not be controlled using category SCRM.

    • SSA2 - used only for True/Default True Scrambled cases. The case is awaiting SSA Form 3857 response. Ages at 730 days.

      Note:

      The category code is not changed to "SSA2" until the Form 3857 has been sent to SSA.

      Note:

      Current IRM procedures restrict the cases sent to SSA for resolution only to True/Default True Scrambled SSN cases. Current procedures provide guidelines for resolution of all other types of cases without SSA involvement. It is understood, however, that there are residual cases, i.e., cases other than True/Default True Scrambled cases that were categorized as "SSA2" prior to the current procedures.

  3. The common number (CN) is scrambled to prevent returns from posting to the SSN.

  4. Scrambled cases may be identified by Scrambled SSN Indicator (SCI) 01, 10, 12, 13, 20 or 23 located on ENMOD or IMFOLE of the common number (CN).

  5. Expedite scrambled SSN case document requests from files by using CC ESTABDV. Notate "Scrambled SSN" in the request remarks.

  6. Route scrambled cases requiring Statute action to the Statute function.

  7. Consider erroneous refund procedures. See IRM 21.4.5, Erroneous Refunds.

  8. If account has a CRN 896 or CRN 898 offset to a state or federal agency, before taking any action, refer to IRM 21.4.6.5.18,Scrambled SSN Cases With TOP Offsets.

  9. Route cases with a Z freeze, to the Scheme Development Center (SDC). For cases with a P- Freeze with category code PFRZ, refer to IRM 21.5.6.4.31, P- Freeze for additional guidance. Take no action unless the Z freeze is released. If the Z and/or P- freeze is released, follow established scrambled SSN procedures.

    Caution:

    Do not follow SDC instructions which deviate from established procedures. Established procedures do not permit SDC determinations of the CN owner.

  10. Refer to the SDC "leads" related to alleged stolen identity accounts, data that may lead to a fraudulent filing of tax returns for the purpose of gaining false or inflated refunds, or potential Electronic Return Originator (ERO) schemes, etc. Do not refer the case. Continue to work the case. Use Form 4442 to provide the following information:

    1. SSN(s) and tax year(s) involved

    2. Brief description (e.g., alleged stolen identity). Notate that the Form 4442 is a "Lead Only."

    3. Copy of the source of allegation (e.g., copy of taxpayer correspondence), if available

    4. Copy or CIS print of the paper return (if a subsequent paper return was filed and taxpayer(s) are alleging stolen identity)

  11. Follow mixed entity procedures involving the following:

    • The taxpayer indicates that he/she purchased, borrowed or stole the SSN. The caseworker may receive this information directly from the taxpayer or through another IRS employee or Treasury Inspector General for Tax Administration (TIGTA).

    • The common number is an ITIN or invalid SSN.

  12. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  14. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.6.2.4.3.1  (11-08-2005)
Identifying Scrambled Cases Involving Taxpayer Inquiries or NOMRG Transcripts

  1. Use the following procedures to identify scrambled cases involving taxpayer inquiries or NOMRG transcripts.

    1. Examine the taxpayer inquiry concerning a notice of tax due, a missing refund, or the amount of a refund.

    2. Request the return(s) if a TC 976 or TC 977 is posted to a module and the account was previously adjusted.

    3. Compare the return information.

    4. Research for a former spouse's TIN.

21.6.2.4.3.2  (12-15-2009)
Beginning Scrambled Procedures

  1. Analyze the case to identify the taxpayers involved:

    • Taxpayer 1 -Taxpayer who has used the CN for the most years or the taxpayer who has the most statute year returns posted to the CN.

    • Taxpayer 2 - Taxpayer who has not used the CN for the most years or has the fewest statute year returns posted to the CN.

  2. Analyze the case to determine which condition exists:

    • Condition 1 - Taxpayer 1 posted first.

    • Condition 2 - Taxpayer 2 posted first.

    Note:

    If both taxpayers are first time filers, then the taxpayer who posted as the TC 150 becomes Taxpayer 1. Follow procedures for Condition 1.

  3. Use local procedures to obtain an IRSN for each taxpayer. IRSN 1 is issued for Taxpayer 1. IRSN 2 is issued for Taxpayer 2. When establishing IRSN 2 set the appropriate Scrambled SSN Indicator (SCI). Exhibit 21.6.2-2.Scrambled SSN Indicators.

    Note:

    If either taxpayer was issued an IRSN in a prior year, use the IRSN previously issued to that taxpayer.

  4. Research to determine if there is a closed or existing scrambled SSN case for the same taxpayer.

    If Then
    A previously scrambled case was closed with a response from SSA Follow mixed entity procedures.
    An existing scrambled case is waiting for SSA's reply
    1. Review prior case file.

    2. Follow the procedures in IRM 21.6.2.4.2.8Non-Streamline IDT Case Processing - Determining Ownership of the Common Number.

    3. If the case is a True/Default True Scrambled SSN case, send a follow-up request to SSA, if necessary.

  5. If substantiation of identity theft is received from one taxpayer after the Letter 239C 40 day suspense period, 70 days for overseas taxpayers, has expired, follow procedures in IRM 21.6.2.4.2.8.1.1 #, Identity Theft - More Than One Return Present. Change the control category to "IDT1/IDS1."

    Note:

    Please see IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation , for acceptable identity theft documentation.

  6. If substantiation of identity theft is received from both taxpayers, follow procedures in IRM 21.6.2.4.2.8.1.1 #, Identity Theft - More Than One Return Present. Change the control category to "IDT1/IDS1" .

  7. If at any time a completed Letter 239C questionnaire is received after the 40 day suspense period has expired, 70 days for overseas taxpayers, follow the procedures in IRM 21.6.2.4.2.8 Non-Streamline IDT Case Processing - Determining Ownership of the Common Number and, if necessary, in IRM 21.6.2.4.2.12Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot Be Made.

21.6.2.4.3.3  (05-25-2010)
Scrambled Procedures Specific to Cases Other Than True/Default True Scrambled SSN Cases

  1. Follow Condition 1 or Condition 2 procedures as appropriate. Do not perform any steps that involve the Form 3857 and the sending of the case to SSA. These steps will be identified as pertaining only to True/Default True Scrambled cases. Input a Scramble Indicator (SCI) of "10" .

    Note:

    At this time, SCI "10" will be used for any Scrambled SSN cases not sent to SSA for resolution. This type of case, however, should be extremely rare. This IRM provides sufficient guidance for making SSN ownership determinations on all but True Scrambled SSN cases.

21.6.2.4.3.4  (12-15-2009)
Scrambled Procedures Specific to True/Default True Scrambled SSN Cases

  1. Follow the If/Then table below when scrambling a True/Default True Scrambled SSN Case:

    If Then
    One or both of the taxpayers responded with a completed questionnaire
    • Input the appropriate SCI on the CN. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    • Prepare initial Form 3857

    • Forward initial Form 3857 and case file to the Scrambled SSN Coordinator. See IRM 21.6.2.4.3.8 Form 3857 Request for SSN Clarification. The Scrambled SSN Coordinator will review and return the case file within 3 business days.

    • Send both taxpayers a second Letter 239C. Advise the taxpayers that SSA has been contacted and to use IRSN for federal tax purposes. Instruct the taxpayer to contact SSA.
      If you are requesting information from the taxpayer, suspend the case for 40 days, 70 days for overseas taxpayers. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

    • Scramble the account.

    Neither taxpayer responded with a completed questionnaire

    Note:

    This If/Then applies only to True Scrambled SSN cases. It does not apply to Default True Scrambled SSN cases. See IRM 21.6.2.4.2.13.1Default True Scrambled SSN Case.

    • Input SCI 10 on the CN and IRSNs.

    • Send a second Letter 239C to each taxpayer. Advise the taxpayers to complete the questionnaire, submit documentation required in IRM 21.6.2.4.3.5Determining if the Refund Should be Released, and use the IRSN for federal tax purposes. Instruct the taxpayer to contact SSA.
      Advise the taxpayers to respond within 30 days, 60 days for overseas taxpayers.
      Exhibit 21.6.2-1.Paragraphs for Letter 239C.

    • Scramble the account.

    • Attach the Case History Sheet to the primary CIS case.

    • Attach the Research Sheet to the primary CIS case.

    • If neither taxpayer responds to this 2nd Letter 239C, close the case after all scrambling procedures have been completed.

    Note:

    If one taxpayer responds with substantiation of identity theft before the suspense period from the date the second Letter 239C request has expired, do not take action to immediately resolve. Allow the suspense period to expire before resolving case.

    Note:

    Please see IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation , for acceptable identity theft documentation.

21.6.2.4.3.4.1  (06-01-2009)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.6.2.4.3.5  (12-15-2009)
Determining If the Refund Should Be Released

  1. DO NOT release the refund if the taxpayer does not respond to the Letter 239C with a completed and accurate questionnaire and all of the following:

    1. Name

    2. Current telephone number

      Note:

      If the taxpayer indicates verbally or in writing that they do not have a telephone, consider this requirement to be met. If the taxpayer indicates that they do not wish to give out their telephone number, do not consider the requirement to be met.

    3. Copy of Social Security Card

    4. Copy of a document verifying the taxpayer's address. Acceptable documentation includes a copy of a bank statement, lease agreement, mortgage statement or utility bill.

    5. Copy of a document to verify the taxpayer's identity. Acceptable documentation is a copy of a driver's license, state identification card, passport or other federal or state government issued photo identification.

    Exception:

    If the taxpayer indicates or states his/her identity was stolen and provides the required standard identity theft documentation, release the refund. Please see IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation for acceptable documentation.

  2. If the taxpayer is claiming a hardship, which may warrant the issuance of a manual refund, refer the case to TAS for hardship determination per IRM 21.4.4.2, Why Would A Manual Refund Be Needed?

  3. Overpayment(s) a year old or older must be transferred to Excess Collections when the account is scrambled. Allow an Accounts Maintenance Research (AMRH) transcript(s) to generate on account(s) with overpayment(s) less than a year old. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

21.6.2.4.3.6  (05-10-2012)
Condition 1 Case Processing

  1. These procedures are to be used when Condition 1 is present.

  2. Correct the CN entity information to agree with Taxpayer 1's return.

  3. Edit the SSN on Taxpayer 1's return to show IRSN 1.

  4. Reprocess Taxpayer 2's return to IRSN 2. See IRM 21.5.2.4.23,Reprocessing Returns/Documents, for editing instructions. Edit with Computer Condition Code (CCC) 3 to hold the refund, if necessary. See IRM 21.6.2.4.3.5, Determining if Refund Should be Released.

    Note:

    If statute or statute-imminent return, refer to IRM 21.6.2.4.2.9,Determining When Specific Year Account Information Must Be Moved.

  5. Transfer Taxpayer 2's payment(s) from the CN to IRSN 2.

  6. Input TC 971, Action Code 002 on the CN to cross-reference to IRSN 2. Input TC 971, Action Code 017 on the IRSN to cross-reference the CN.

  7. Input a TC 290 .00, Blocking Series 00 (or if Taxpayer 1 filed an electronic return, use Blocking Series 05), on the CN to release the -A freeze. Use Hold Code 4 if the overpayment must be held. See IRM 21.6.2.4.3.5Determining if Refund Should be Released. Allow items requiring a valid primary TIN, i.e., EITC, primary exemption, and/or education credit, if Taxpayer 1 would otherwise qualify for the items.

  8. Resolve all conditions that would prevent the CN from merging. See IRM 21.6.2.4.1.3Resequencing Action Required.

  9. Resequence CN to IRSN 1. Include appropriate scrambled SSN indicator. Exhibit 21.6.2-2.Scrambled SSN Indicators.

  10. After Taxpayer 2's return posts to IRSN 2, input TC 510 and/or TC 571 to release the refund, if appropriate. See IRM 21.6.2.4.3.5,Determining if the Refund Should be Released.

    Note:

    If Taxpayer 2 claimed items requiring a valid primary TIN, i.e., EITC, primary exemption, and/or education credit, a math error will be issued during the reprocessing of the return disallowing these items because the primary TIN is invalid. Do not adjust IRSN 2 to allow items requiring a valid primary TIN unless NUMIDENT indicates a True Scrambled SSN case. Do not make the adjustment for a Default True Scrambled SSN case (see IRM 21.6.2.4.2.13.1,Default True Scrambled SSN Case).

  11. If taxpayer(s) did not submit a complete Letter 239C response, transfer overpayment(s) a year old or older to Excess Collections. See IRM 21.2.4.3.10.1,Excess Collection File (XSF) for AMRH. Allow an AMRH transcript(s) to generate on account(s) with overpayment(s) less than a year old. See IRM 21.6.2.4.3.5,Determining if the Refund Should be Released, for documentation required for a complete response.

  12. Establish a summary account on the CN to prevent returns from posting.

    1. Input TC 000 with the appropriate scrambled SSN indicator and MFR 08. Use a posting delay code for six cycles, if inputting TC 000 before the CN has resequenced to IRSN 1.

    2. Include all items shown on Taxpayer 1's account. The year must be the current tax period.

    3. Enter the two digit campus code and both IRSNs on the second name line.

      Note:

      Omit the hyphens in IRSNs to allow space to input three IRSNs, if necessary.

    Note:

    At this point in processing, any and all Letter 239C responses should already be attachments to the CIS case, as should images of pertinent tax returns.

  13. For all cases other than True/Default True Scrambled SSN cases, close the case taking the following actions:

    1. Attach the TIN-Related Problem Research Sheet to the primary CIS case.

    2. Refile the returns.

    Note:

    The closing Letter 239Cs should have already been sent to both taxpayers by this point per the instructions in IRM 21.6.2.4.2.12.1,Sending the Letter 239C and Telephone Contact-Stage One .

    If a Letter 239C response is received after a case has been closed, reassign the case to 0731549976, per local procedures, and also link the new information to the prior CIS case. Send a courtesy e-mail to the designated employee to alert the employee of the new information.

  14. If Form 3857 was sent to SSA, change control category to "SSA2," reassign the case to designated IDRS number 0731549976. ATL will monitor the case for an SSA acknowledgement. Also ensure the completed Form 3857 is scanned to the CIS case.

    Note:

    This paragraph and table apply only to True/Default True Scrambled SSN cases. Only True/Default True Scrambled SSN cases are to be sent to SSA for resolution. For unresolved SCRM and SSA2 cases categorized as such prior to this revision of the IRM, the procedures in IRM 21.6.2.4.2.8, Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and, if necessary, in IRM 21.6.2.4.2.12,Pre-239C Common Number (CN) Ownership Determinations Cannot be Made, IRM 21.6.2.4.2.12, may be utilized to make ownership determinations.


    If SSA acknowledgement Then
    received
    1. Send each taxpayer a Letter 239C advising them that SSA has acknowledged receipt of our request for SSN verification. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

    2. If additional information is received, follow procedures in IRM 21.6.2.4.3.10,Processing Additional Information, or IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases, as appropriate.

      Note:

      Control base must remain open waiting for SSA's Form 3857 response. If one year expires, from the date Form 3857 was sent to SSA, follow procedures in IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases .

    not received within 90 days Prepare a second Form 3857 package and forward to SSA. Monitor for acknowledgement

21.6.2.4.3.7  (03-03-2014)
Condition 2 Case Processing

  1. These procedures must be used when Condition 2 is present.

  2. Correct the CN entity information to agree with Taxpayer 1's return.

  3. Edit the SSN on Taxpayer 1's return to show IRSN 1.

  4. Reprocess Taxpayer 2's return to IRSN 2. See IRM 21.5.2.4.23, Reprocessing Returns/Documents , for editing instructions. Edit the return with the appropriate Computer Condition Code. See IRM 21.6.2.4.3.5, Determining if the Refund Should be Released.

    1. Use CCC "3" to hold the refund, if necessary.

    2. Use CCC "O" if a refund was issued to Taxpayer 2 on the CN.

    Note:

    If statute or statute-imminent return, refer to IRM 21.6.2.4.2.9 Determining When Specific Year Account Information Must Be Moved .

  5. Transfer Taxpayer 2’s payments from the CN to IRSN 2.

  6. Input TC 971, Action Code 001, on the CN to cross-reference the TC 150 to IRSN 2. Input TC 971, Action Code 017 on the IRSN to cross-reference the CN.

  7. Math verify Taxpayer 1's return. Adjust the CN to agree with Taxpayer 1's return using blocking series 00. Use procedures in IRM 21.6.2.4.2.4,Mixed Entity Procedures, to delete the incorrect taxpayer’s information from the account. Use hold code "4" to hold the refund, if applicable. See IRM 21.6.2.4.3.5,Determining if the Refund Should be Released. Notate in remarks "Scrambled SSN - DUP becomes original."

    Caution:

    If Taxpayer 2 requested a direct deposit and the refund did not generate due to the TC 976, then TC 971 AC 001 must be input before adjusting the CN to agree with Taxpayer 1's return. TC 971 must post before the adjustment. Use a cycle delay of 2 cycles on the adjustment when inputting TC 971 and adjustment at the same time. TC 971 AC 001 will prevent the refund from being direct deposited into Taxpayer 2's account due to programming changes implemented. In this instance the TC 971 AC 850 is not required.

    Note:

    If a statute or statute-imminent tax period, refer to IRM 21.6.2.4.2.9, Determining When Specific Year Account Information Must Be Moved.

  8. Forward Taxpayer 1's return to Examination for DIF scoring if it meets any of the criteria in IRM 21.5.2.4.23.6 DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review". Use local procedures. DO NOT refer Forms 1040EZ.

  9. If a refund was issued on the CN to Taxpayer 2, then the refund must be moved. See IRM 21.5.2.4.23.10,Moving Refunds, for instructions on how to move a refund.

    Note:

    The refund must never be "netted" out of withholding.

  10. Correct the Return Processable Date, input the TC 560 , if necessary and use the date of the TC 976 . See IRM 21.5.6.4.17, I- Freeze.

  11. Resolve all conditions that would prevent the account from merging. See IRM 21.6.2.4.1.3Resequencing Action Required.

  12. Resequence the CN to IRSN 1. Use TC 011 if the CN is valid.

  13. After Taxpayer 2's return posts to IRSN 2, input TC 510 and/or TC 571 to release the refund, if appropriate.

    Note:

    If Taxpayer 2 claimed items requiring a valid primary TIN, a math error will be issued during the reprocessing of the return disallowing these items because the primary TIN is invalid. Do not adjust IRSN 2 to allow items requiring a valid primary TIN unless NUMIDENT indicates a True (Non-Default True) Scrambled SSN case or a refund was issued on the CN to Taxpayer 2.

  14. If taxpayer(s) did not submit a complete Letter 239C response, transfer overpayment(s) a year old or older to Excess Collections. See IRM 21.2.4.3.10.1 Excess Collection File (XSF) for AMRH. Allow an AMRH transcript(s) to generate on account(s) with overpayment(s) less than a year old. See IRM 21.6.2.4.3.5,Determining if the Refund Should be Released, for documentation required for a complete response.

  15. Establish a summary account on the CN to prevent any returns from posting.

    1. Input TC 000 with the appropriate scrambled SSN indicator and MFR 08. Use a posting delay code for six cycles, if inputting TC 000 before the CN has resequenced to IRSN 1.

    2. Include all items shown on Taxpayer 1’s account. The year must be the current tax period.

    3. Enter the two digit campus code and both IRSNs on the second name line.

      Note:

      Omit the hyphens in IRSNs to allow space to input three IRSNs, if necessary.

    Note:

    At this point in processing, any and all Letter 239C responses should already be attachments to the CIS case, as should images of pertinent tax returns.

  16. For all cases other than True/Default True Scrambled SSN cases, close the case taking the following actions:

    1. Attach the TIN-Related Problem Research Sheet to the primary CIS case

    2. Refile the returns

    Note:

    The closing Letter 239Cs should have already been sent to both taxpayers by this point per the instructions in IRM 21.6.2.4.2.12.1,Sending the Letter 239C and Telephone Contact-Stage One.

    If a Letter 239C response is received after a case has been closed, reassign the case to 0731549976, per local procedures, and also link the new information to the prior CIS case. Send a courtesy e-mail to the designated employee to alert the employee of the new information.

  17. If Form 3857 was sent to SSA, change control category to "SSA2" and monitor case for an SSA acknowledgement.

    Note:

    This paragraph and table apply only to True/Default True Scrambled SSN cases. Only True/Default True Scrambled SSN cases are to be sent to SSA for resolution. For unresolved SCRM and SSA2 cases categorized as such prior to this revision of the IRM, the procedures in IRM 21.6.2.4.2.8,Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and, if necessary, in IRM 21.6.2.4.2.12Pre-239C Common Number (CN) Ownership Determinations Cannot be Made, may be utilized to make ownership determinations.

    If SSA acknowledgement Then
    received
    1. Send both taxpayers a Letter 239C advising them that SSA has acknowledged receipt of our request for SSN verification. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

    2. If additional information is received, follow procedures in IRM 21.6.2.4.3.10Processing Additional Information, or IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases, as appropriate.

      Note:

      Control base must remain open waiting for SSA's Form 3857 response. If one year expires, from the date Form 3857 was sent to SSA, follow procedures in IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases.

    not received within 90 days Prepare a second 3857 package and forward to SSA. Monitor for acknowledgement

21.6.2.4.3.8  (10-01-2013)
Form 3857, Request for SSN Clarification

  1. Contact SSA using Form 3857, Request for SSN Clarification, only for True/Default True Scrambled SSN cases. Include any pertinent information with Form 3857 to assist in resolution of the problem.

    Caution:

    If the CN is an invalid SSN, do not prepare Form 3857. These cases are resolved following the procedures in IRM 21.6.2.4.2.4.5 Invalid, SSN – Mixed Entity.

  2. Prepare Form 3857. Enter the following:

    • Atlanta Service Center, Accounts Management: Stop 3330, Post Office Box 47421, Doraville,GA 30362.

    • Date sent to SSA

    • CN

      Caution:

      Do not include IRSNs on Form 3857.

    • Tax period

    • Check the appropriate box indicating why Form 3857 is being sent, ie., original request, no acknowledgement, additional information follow-up, or no SSA response

    • Complete name and address for each taxpayer

    • Check the appropriate box indicating which income documents are attached

    • Business name and address, if taxpayer was self-employed

    • Year each taxpayer first used the CN

    • Check the "Yes" box indicating if the taxpayer submitted a completed Letter 239C questionnaire.

  3. Attach legible photocopies of all Form W-2(s). Delete all money amounts except Social Security and Medicare.

  4. Attach copies of the Letter 239C replies, including questionnaire, documentation, and correspondence.

  5. Notate on Form 3857 any information received regarding recent address changes for the taxpayer(s).

  6. SSA will send a Form 3857 acknowledgement within 90 days. The acknowledgement will show the current status of Form 3857.

    Caution:

    Do not confuse SSA acknowledgements and final responses. Final responses will identify the common number owner or clearly state "case closed" .

  7. If an SSA acknowledgement is not received within 90 days, a follow-up Form 3857 must be sent to SSA. See paragraph (2) above for required Form 3857 entries.

21.6.2.4.3.9  (02-02-2009)
Maintaining Scrambled SSN Files

  1. Cases scrambled on or after February 1, 2006 and Form 3857 sent to SSA will not be closed and placed in the two year file. These cases must remain open on IDRS utilizing control category "SSA2" waiting for SSA's Form 3857 response.

  2. Cases closed prior to February 1, 2006 and placed in the two year file will remain closed in the two year file waiting for SSA's Form 3857 response or for the two year response time frame to expire.

    Note:

    Only True/Default True Scrambled SSN cases are to be sent to SSA for resolution. For unresolved SCRM and SSA2 cases categorized as such prior to this revision of the IRM, the procedures in IRM 21.6.2.4.2.8 Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and, if necessary, in IRM 21.6.2.4.2.12, Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot be Made, may be utilized to make ownership determinations.

  3. Each case file must include:

    • A completed history sheet

    • Copies of all returns involved

    • Copies of any taxpayer correspondence, including the Letter 239C replies

    • Copy of the Form 3857 sent to SSA

  4. File taxpayer correspondence and other pertinent documentation with the related return for future reference.

21.6.2.4.3.10  (02-02-2009)
Processing Additional Information

  1. Additional information received after a Form 3857 is sent to SSA must be submitted to SSA as a follow-up.

    Note:

    The procedures in this subsection indicating contact with SSA apply only to True/Default True Scrambled SSN cases. Only True/Default True Scrambled SSN cases are to be sent to SSA for resolution. For unresolved SCRM and SSA2 cases categorized as such prior to this revision of the IRM, the procedures in IRM 21.6.2.4.2.8 Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and, if necessary, in IRM 21.6.2.4.2.12,Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot be Made, may be utilized to make ownership determinations.

  2. Notify SSA if either taxpayer files a return after the year in question or additional information is received from either taxpayer.

    1. Check the "Additional Information Follow-up" box in Part I of Form 3857.

    2. Complete the top portion of page 2 of Form 3857.

    3. Attach a copy of new Form W-2(s) (delete all money amounts except Social Security and Medicare) and/or other new identifying information.

  3. Scrambled cases closed without sending Form 3857 to SSA are identified by history item "no 239 reply" or SCI "20" on the CN summary account. If a completed Letter 239C questionnaire is received from one of the taxpayers after the case is closed, the procedures in IRM 21.6.2.4.2.8 Non-Streamline IDT Case Processing - Determining Ownership of the Common Number, and, if necessary, in IRM 21.6.2.4.2.12Pre-Letter 239C Common Number (CN) Ownership Determinations Cannot be Made, should be utilized to make ownership determinations.

21.6.2.4.3.11  (10-01-2012)
Resolving Scrambled SSN Cases

  1. When a Form 3857 is received from SSA or the taxpayer submits a response, take the appropriate action to close the case.

    Note:

    When a response is received from SSA or the taxpayer and the case is in the closed two year file, pull the two year file and reopen the case with the new received date of the Form 3857 reply or the taxpayer's inquiry. Take appropriate action to close the case.

    Note:

    Current IRM procedures restrict the cases sent to SSA for resolution only to True/Default True Scrambled SSN cases. Current procedures provide guidelines for resolution of all other types of cases without SSA involvement. It is understood, however, that there are residual cases, i.e., cases other than True/Default True Scrambled cases that were categorized as "SSA2" prior to the current procedures. Consequently, responses from SSA or from the taxpayer that determine ownership of the CN or that provide a valid SSN for the taxpayer will be utilized to resolve the case. The following procedures would, in those cases, be applicable. If, however, the responses received do not resolve the case, review the case anew using current procedures which authorize IRS determinations of CN ownership

  2. Verbal SSA responses are unacceptable. If SSA calls with a Form 3857 response, request that they complete and return Form 3857. Form 3857 responses may be faxed or mailed.

  3. If SSA does not verify the CN owner, the scrambled condition cannot be resolved. The accounts must be processed under the IRSNs until action by the taxpayer or SSA provides a resolution.

    Exception:

    We will resolve the case if a determination of CN ownership can be made using current IRM procedures.

  4. Consider the following:

    Note:

    To prevent unnecessary AMRH transcripts, take action when resolving Scrambled SSN cases to transfer overpayment(s) a year old or older to Excess Collections. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

    If And Then
    SSA indicates one taxpayer is the CN owner The other taxpayer is "unknown"
    1. Resequence the IRSN belonging to the CN owner to the CN. Include the appropriate closing scrambled SSN indicator. Refer to Exhibit 21.6.2-2.Scrambled SSN Indicators.

    2. Input a TC 012 in the same cycle with the appropriate SCI to the CN.

    3. Input TC 510 and/or TC 571 as appropriate to release the CN owner's refunds.

    4. Send a Letter 239C to the CN owner advising them to use the CN. Exhibit 21.6.2-1Paragraphs for Letter 239C.

    5. Adjust the CN owner's account to allow items previously disallowed that require a valid primary TIN.

    6. Input TC 971 AC 506 with a posting delay of 4 cycles on the entity module of the CN. Use the SECONDARY-DT field to indicate the tax year in question. Use the TRANS-DT field to indicate the current (input) date. Input "WI AM MULTFL" in the MISC field, if applicable. For information on allowable field entries see IRM 10.5.3-3 ,Acronyms and Definitions

      Exception:

      If the applicable procedures involved in processing the current case already require the input of TC 971 AC 501, then do not input TC 971 AC 506.

    7. If the "unknown" taxpayer received a refund which included items requiring a valid primary TIN, initiate math error procedures to reverse the items. See IRM 21.5.4, General Math Error Procedures.

      Note:

      For TIN-Related Problem Secondary Cases, follow Erroneous Refund procedures if the "unknown" taxpayer is the secondary on the joint account.

    8. Attach a copy of SSA's reply (Form 3857) to the most current year return on file for each of the taxpayers.

    9. Send the "unknown" taxpayer a Letter 239C advising them that information from SSA indicates that the SSN shown on their return was not assigned to them. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

    One taxpayer supplies a different valid SSN  
    1. Resequence the IRSN of the taxpayer who provided a different TIN to the correct TIN.

    2. Input a TC 012 in the same cycle with the appropriate closing scrambled SSN indicator on the CN. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    3. Resequence the other IRSN to the CN. Include the appropriate closing scrambled SSN indicator. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    4. Input TC 510 and/or TC 571 as appropriate to release the refunds.

    5. Send a Letter 239C to the CN owner. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

    6. Adjust both SSNs to allow items previously disallowed that require a valid primary TIN.

    7. Attach taxpayer's correspondence to the most current year return on file.

    8. If Form 3857 was sent to SSA, advise the Scrambled SSN Coordinator the case was closed without a SSA Form 3857 response.

    SSA indicates one taxpayer should use the CN The other taxpayer is assigned a different SSN
    1. Follow steps 1 through 6 above in the first If/Then box.

    2. Attach a copy of SSA's reply (Form 3857) to the most current year return on file for each of the taxpayers.

    SSA or the taxpayer indicates there is only one taxpayer involved (same taxpayer)  
    1. Combine the two returns using the IRSN account with the greatest number of statute year tax modules. Use Blocking Series 77/78, SC 6, and apply erroneous refund procedures if appropriate.

    2. Input a TC 012 with the appropriate closing scrambled SSN indicator on the CN. Exhibit 21.6.2-2., Scrambled SSN Indicators.

    3. Resequence the newly adjusted IRSN to the CN. Include the appropriate closing scrambled SSN indicator. Exhibit 21.6.2-2.Scrambled SSN Indicators. Use a posting delay for six cycles, if inputting the merge before the adjustment has posted.

    4. Order any other open statute returns associated with this taxpayer that may be combined or reinput to the CN. Zero out the modules on the other IRSN from which returns are being reinput or combined.

      Note:

      If a statute or statute-imminent return, refer to IRM 21.6.2.4.2.9,Determining When Specific Year Account Information Must Be Moved.

    5. After all adjustments have posted to the other IRSN, input TC 020 to deactivate the other IRSN.

    6. Send the taxpayer a 673C letter advising them we combined the returns and in the future file a Form 1040X to make changes to their original return.

    7. Change the address, if necessary.

    8. Attach a copy of SSA's reply (Form 3857) or taxpayer's correspondence to the most current year return on file.

    9. If Form 3857 was sent to SSA and the case was resolved without a SSA Form 3857 response, notify the Scrambled SSN Coordinator.

    SSA indicates that the CN does not belong to any of the taxpayers involved SSA supplies a different valid SSN for one or both taxpayers involved
    1. Input a TC 020 to the CN.

      Note:

      If any modules exist, move the modules before inputting TC 020 to delete the account.

    2. Resequence the IRSN(s) (may be input in the same cycle) to the correct SSNs. Include the appropriate closing scrambled SSN indicator. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    3. Input TC 510 and/or TC 571 as appropriate to release the taxpayer's refund(s) if a different valid SSN was supplied.

    4. Send a Letter 239C to taxpayer(s) advising them of the correct SSN to use. If a different valid SSN was not supplied for one of the taxpayers, send a Letter 239C to the taxpayer advising them SSA indicated they were not the CN owner and to continue using the IRSN previously assigned. Exhibit 21.6.2-1.Paragraphs for Letter 239C.

      Caution:

      When corresponding with the non-owner of the CN, send the letter from the non-owner's IRSN. Do not include the CN in your letter to the non-owner.

    5. If Earn Income Tax Credit (EITC), exemptions and/or credits were previously disallowed because the primary TIN was not valid, and we now have a valid TIN, adjust the account to allow the EITC, exemptions and/or credits.

      Caution:

      If a different valid SSN was not supplied for the taxpayer, and the taxpayer received a refund that included items requiring a valid primary TIN, initiate math error procedures to reverse the items. See IRM 21.5.4, General Math Error Procedures.

    6. Attach a copy of SSA's reply (Form 3857) to the most current year return on file.

    SSA response does not contain sufficient information to resolve the scrambled condition, i.e., both taxpayers are "unknown," or "unable to determine" is written in the remarks areas  
    1. If unable to make an ownership determination, send a Letter 239C to each taxpayer advising them SSA was unable to verify the SSN. Exhibit 21.6.2-1.Paragraphs for Letter 239C .

    2. Input the appropriate closing scrambled SSN indicator on CN and IRSNs. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    3. Associate a copy of SSA's Form 3857 response to the most current year return on file for each taxpayer.

    4. Close case.

    Note:

    This type of response should primarily pertain only to residual SSA2 cases, i.e., SSA2 cases other than True/Default True Scrambled SSN cases that were categorized as SSA2 prior to the current IRM. Before following the steps above, review the case anew using the current guidelines which authorize IRS determinations of CN ownership.

    SSA response indicates that the common number is no longer valid for federal tax purposes SSA supplies a different valid SSN for one or both of the taxpayers
    1. Input SCI "23" on the CN.

    2. Resequence the IRSNs (may be input in the same cycle) to the correct SSNs, if supplied. Include SCI "9."

    3. If a valid different SSN was not supplied for one of the taxpayers, input SCI "23" on the corresponding IRSN.

    4. If a valid different SSN was supplied for the taxpayer(s), input TC 510 and/or TC 571 as appropriate to release refund(s). Adjust the account to allow the EITC, exemptions and/or credits previously disallowed because the primary TIN was not valid.

    5. Send a Letter 239C to each taxpayer advising them of the correct SSN to use. If a valid different SSN was not supplied for one of the taxpayers, send a Letter 239C advising them information from SSA indicates that the SSN shown on their return was not assigned to them.

    6. Attach a copy of SSA's Form 3857 response to the most current year return on file for each taxpayer.

  5. If ownership of the CN is determined and the taxpayer submitted standard identity theft documentation, input TC 971 with AC 501 on the entity module. Please see IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation , for acceptable documentation.

  6. If one year passes, and no reply is received from SSA or the taxpayers, pull the scrambled SSN file and review the case. If necessary, send a second Form 3857 request to SSA. See IRM 21.6.2.4.3.8Form 3857, Request for SSN Clarification for required Form 3857 entries.

21.6.2.4.3.12  (10-01-2013)
Scrambled SSN Coordinator Responsibilities

  1. Each campus has a scrambled SSN coordinator. 

  2. The coordinator ensures:

    • Form 3857 is complete and legible

    • Preliminary research is completed

      Note:

      This can be verified by reviewing the history sheet. The scrambled SSN coordinator must not "rework" the case.



    • The case file is complete.

    • A completed Letter 239C questionnaire for at least one taxpayer is attached to Form 3857.

  3. Forward Form 3857 package to SSA at the following address:

    Social Security Administration
    Attn: Division of Earning Record Operations
    300 N. Greene St.
    Baltimore, MD 21290-0300

  4. Forward a list of cases (CN) closed without a SSA Form 3857 response to the Headquarter analyst. List must be submitted weekly by close of business Friday. The list should be sent via secure email. If Form 3857 was not sent to SSA, do not include the case on the list.

    Caution:

    Use Secure Messaging when sending case lists by email.

  5. Forward a list of cases (CIS ID Number) involving CN ownership determinations made according to the guidelines of the 4th If/Then criterion of IRM 21.6.2.4.2.8.2A Different Valid TIN Is Not Located AND Identity Theft Is Not Indicated By Taxpayer. List must be submitted weekly by close of business Friday.

    Caution:

    Use Secure Messaging to foward a listing of SSNs and/or taxpayer names via email.

21.6.2.4.3.13  (10-01-2005)
Unallowable (UA) TC 576 Referrals - Scrambled SSN/Mixed Entity

  1. Examination refers open AIMS cases with a UA Hold (TC 576) to AM as "possible scrambled SSN." (Follow local routing procedures.)

    1. Examination secures all returns prior to referral.

    2. Examination processing is suspended pending resolution of the SSN issue.

    3. AM performs all necessary actions to resolve the SSN condition.

    Caution:

    DO NOT ATTEMPT TO RELEASE THE FROZEN REFUND. DO NOT ATTEMPT TO ALLOW EITC ON THESE MODULES.

21.6.2.4.3.14  (07-06-2010)
Unpostable 177

  1. An unpostable 177 condition occurs when a module creating transaction attempts to post to an account on the valid segment of an account that has been scrambled. Scrambled indicator 01, 10, 12, or 20 and MFR 08 will be present.

    Note:

    Current procedures do not require a new review of unpostable 177 cases. A new review would constitute looking at the case anew in terms of the current procedures that authorize IRS determinations of CN ownership. This is not practical and not necessary.

    Exception:

    A new filer on the SSN would be grounds for applying current determination procedures to the case.

  2. The Unpostable Function will contact AM for assistance in resolving the unpostable condition. If there is an open control, the employee who has control will be contacted. If there is no open control, the local Scrambled SSN Coordinator will be contacted. If the SSN was scrambled at another site, the local Scrambled SSN Coordinator will contact the coordinator at the other site.

  3. AM must make every effort to supply the Unpostable function with information to resolve the unpostable condition the same day contacted.

    1. Review the case file to locate the correct IRSN. This must be done the same day AM is contacted. If the taxpayer is a new filer on the SSN, AM must obtain an IRSN for the new taxpayer. If it will take longer than 2 business days, advise Unpostables of the time frame necessary to obtain the information.

    2. Input TC 000 with the appropriate scrambled SSN indicator to establish the IRSN, if needed. Exhibit 21.6.2-2.Scrambled SSN Indicators.

    3. If taxpayer is a new filer on the SSN, send a Letter 239C. Exhibit 21.6.2-1., Paragraphs for Letter 239C.

    4. Unpostables will forward copies of the unpostable case, including the return, Form W-2, Form 1099, etc. to AM.

    5. Update history sheet and case file. Retain photocopies of the return and Form W-2(s) in the case file.

    6. Send a follow-up Form 3857 to SSA with any new information that will assist in resolving the scrambled condition. Include copies of Form W-2(s), with all money amounts deleted except Social Security and Medicare amounts.

21.6.2.4.4  (10-01-2013)
No Merge (NOMRG) Procedures

  1. General procedures for resolving most common types of No Merge (NOMRG) cases are listed below. The required action may vary based on statute information. If a taxpayer has tax modules under more than one TIN, every effort must be made to consolidate the accounts under one unique TIN.

  2. If you identify a NOMRG case while staffing the AM toll-free telephone line, or Taxpayer Assistance Center (TAC) employees prepare Form 4442, Inquiry Referral, and route to the appropriate area. See IRM 21.6.2.4.1.4Reassignment of NOMRG Cases due to Site Specialization, for guidelines on determining the appropriate referral area.

    Exception:

    If there is an open control on the account, refer Form 4442 to the employee who has the open control.

    Caution:

    If a case is reassigned to the No-Merge unit that does not meet the no-merge criteria, the case will be rejected back to the originator. The no-merge employee will annotate the reason for the rejection on AMS.

  3. No merge transcripts generate from both the correct and incorrect accounts when resequencing fails as a result of an entity transaction changing the TIN. The incorrect account may be either a valid or invalid TIN.

    Caution:

    Individual accounts, such as husband and wife, parent and child, or brother and sister are separate entities and are never merged.

  4. The transcript type is an abbreviated reason for failed merge. The following is a list of transcripts types worked by Adjustments:

    • NOMRG–DUP

    • NOMRG–VEST

    • NOMRG–576

    • NOMRG–400

    • NOMRG–424

    • NOMRG–896/898

    • NOMRG–930

    • NOMRG–RPS

    • NOMRG–XXSSN

    • NOMRG--VAL

  5. If other NOMRG transcripts are received, follow local procedures.

  6. Some posting delay code cycling noted in resolution of NOMRG transcripts infer "ideal" posting conditions. You may wish to suspend the case to verify actions have occurred before taking the next step.

  7. Some modules will require the Assessment Statute Expiration Date (ASED) to be updated to reflect the correct date of the taxpayer's first return. The ASED is based on the first return filed, even if the first return was filed under a wrong TIN. Adjust the ASED, as necessary.

  8. If the valid or invalid account is moved to a temp account and that account a paid user fee (MFT 55), the user fee should be transferred back to valid segment to ensure the TP is not charged an additional user fee. For additional information on moving the user fee see IRM 5.19.1.5.4.6.3, User Fee Payment Transfer/User Fee Abatements. Also reestablish the IA under the "to account" if you have been trained, if not, send a referral to Collections to have the IA established with a request to waive the user fee.

  9. Consider erroneous refund and moving refund procedures when working no merge transcripts.

  10. Consider erroneous abatement and barred assessment procedures when working no merge transcripts.

21.6.2.4.4.1  (10-01-2013)
NOMRG-DUP

  1. A NOMRG–DUP transcript generates when:

    • An entire account (entity and all tax modules, except modules on Retention Register) is resequenced from one TIN to another TIN.

    • Both TINs contain a TC 150 for the same period.

    • One or two taxpayers may be involved which may include identity theft.

  2. Other computer checks determine if the TIN is correct for the resequenced accounts. These checks may cause the resequencing action to reject.

21.6.2.4.4.2  (10-01-2013)
NOMRG-DUP One Taxpayer Involved

  1. Research the correct and incorrect accounts. If only one taxpayer is involved, process as follows:

    Note:

    The procedures below are applicable if one or both of the identification numbers is an ITIN. If you are resequencing an ITIN, after the resequence posts complete and send a Form 4442 to the Submission Processing ITIN Unit to have the ITIN revoked. See IRM 3.21.263.7.5Form 4442, Inquiry Referral, and see IRM 21.6.2.4.1.1 Resequencing Methods Procedures.

    If Then
    Both TINs are valid
    1. Combine all returns belonging to the taxpayer under the correct account.

    2. Input TC 040 or 041 to resequence the incorrect account to an IRSN.

    Tax data is identical on both accounts but the name control or TIN is different
    1. Input TC 040/041 to resequence the incorrect account to an IRSN.

    2. After the merge to the IRSN has been completed, zero out the IRSN account, using the appropriate hold code 4. Input TC 170 .00 when zeroing out the account if TC 807 or transfer of a timely credit is required.

    3. Input TC 971 action code 001 on the IRSN to cross reference the valid TIN.

    4. Input TC 020 on the IRSN. Use posting delay code for 6 cycles, if inputting in the same cycle as TC 29X.
      Note
      : It is not necessary to request returns.

    There is a discrepancy in the tax data
    1. Request returns.

    2. Determine if returns should be consolidated (e.g., additional Form W-2(s), etc.,).

    3. Input adjustment action on the correct account. If a math error is identified, resolve per IRM 21.5.4,General Math Error Procedures.

    4. Attach both returns to the adjustment document.

    5. Input TC 040/TC 041 to resequence the incorrect account to an IRSN. Follow procedures in 2 through 4 above in prior If/Then statement.

    6. Send a Letter 673C to the taxpayer.

    Return is for another tax period, or taxpayer
    1. Reprocess to the correct tax period or taxpayer.

    2. Refile the return if no adjustment is necessary on the valid account.

    Taxpayer received a refund under both the correct and incorrect account Follow procedures in IRM 21.4.5,Erroneous Refunds. Also see IRM 21.5.2.4.23.10, Moving Refunds.

21.6.2.4.4.3  (10-01-2013)
NOMRG-DUP Two Taxpayers Involved

  1. When research shows two taxpayers are involved:

    1. Research INOLE and NAMES for a different TIN.

    2. Search INOLE/MFTRA on any TIN found to determine if a valid TIN can be located for the taxpayer posted on the incorrect segment.

      Note:

      Cases that are identified as true an IDT/NOMRG issue should be worked if you have been trained, otherwise route per local procedures.

    If And Then
    A valid TIN is determined TC 150 is not posted to the module Input TC 041 to resequence the incorrect account. No further action is necessary.
    A valid TIN is determined TC 150 is present on both modules
    1. Resequence the incorrect account to the IRSN.

    2. Back the data off the incorrect account.

    3. Zero out the IRSN account. Input TC 170 .00 if TC 807 or transfer out of a timely credit is required.

    4. Input TC 971 action code 001 on the IRSN account to cross reference valid TINs.

    5. Input TC 020 to the IRSN account with a posting delay code for 6 cycles.

    The valid TIN cannot be determined  
    1. Correspond with the taxpayer using the Letter 239C.

    2. Suspend for 40 days, 70 days for overseas taxpayers.

    3. Follow mixed entity/scrambled procedures as appropriate.

    The good TP post to the invalid side The bad TP post to the valid side
    1. Re-process the good return to the valid side so the TC 976 will post.

    2. Use IRM 21.6.2.4.4.3,NOMRG DUP 2 TP procedures to eliminate the invalid side.

    3. Follow the appropriate 25.25.4.7,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process, when the return posts.

      Note:

      DIF scoring is not required, the TC 976 return was originally processed as a TC 150.

    4. Document the CIS notes according "NOMRG/IDT" along with additional audit notes, before closing the case.

    The bad TP post to the invalid side The good TP post to the valid side
    1. Use IRM 21.6.2.4.4.3NOMRG DUP 2 TP procedures to eliminate the invalid side (with the exception corresponding with the bad TP).

    2. Prepare a Form 3809 to accounting, if there is a lost refund.

    3. Document the CIS notes according "NOMRG/IDT" along with additional audit notes, before closing the case.

    4. Issue the appropriate closing letter and input the appropriate IDT AC 501 or AC 506 action code, if applicable.

    Note:

    Accurate and complete research must be performed to determine if the NOMRG DUP transcript is the result of an IDT issue. If research shows that the IRSN was established to resolve the IDT issues, link all the related IDT to your case and post the following canned statement in the case notes "This is not a true NOMRG issue there are two separate entities due to prior IDT, see linked CIS case(s) for case history."

21.6.2.4.4.4  (10-01-2013)
NOMRG-DUP Processed as Scrambled SSN

  1. Process the NOMRG as a scrambled SSN case if:

    1. Both taxpayers claim the same SSN and/or name.

    2. One or both taxpayers do not respond to Letter 239C.

    3. Both taxpayers used the CN, and only one taxpayer replies to the Letter 239C.

    4. Only one taxpayer replies to the Letter 239C and the SSN was not valid in the past.

    5. Both taxpayers used the SSN for first time.

    6. Multiple SSNs have been assigned to one taxpayer by the Social Security Administration Office (SSA) and the taxpayer reports an IDT issue.

21.6.2.4.4.5  (10-14-2014)
NOMRG-VEST

  1. NOMRG–VEST transcripts generate when one or both accounts contain a Retention Register (vestigial) record for the same tax period. When one taxpayer is involved, determine which years are on the Retention Register File and obtain MFTRA for those years.

    If And Then
    There is a TC 150 on only one account The accounts can be merged
    1. Prepare Form 5248, Transfer Request, to reactivate the retention years in question, e.g., if there is a vestigial record for 1999 on both accounts, then reactivate the 1999 tax period for both accounts. Refer to IRM 21.5.1,General Adjustments.

    2. Input TC 040/041 to resequence the accounts to the correct TIN when the TC 370 is posted.

    There is a TC 150 on both accounts for the same year The taxpayer filed two returns using two TINs, the accounts cannot be merged
    1. Request and review returns, if necessary.

    2. Input TC 040/041 to resequence the incorrect account to an IRSN. DO NOT DELETE.

    3. Cross reference with TC 971 action code 001 on the active account.

    4. Back out account if necessary (See (2) below).

    Statute is expired or within 60 days The combined income is 25percent or more of the original income Hand carry the case to the Statute Function for review.
    Statute is expired or within 60 days The combined income is NOT 25percent or more of the original income
    1. Resequence the account to an IRSN. DO NOT DELETE.

    2. Cross reference with TC 971 action code 001 on the active account.

  2. In some cases it may be necessary to back out the account.

    Caution:

    DO NOT adjust statute expired years. DO NOT reprocess statute period returns or a return within 180 days of the ASED. See IRM 21.6.2.4.2.9, Determining When Specific Year Account Information Must Be Moved.

    1. Input TC 040/041 to resequence the incorrect account to an IRSN.

    2. Zero out the IRSN account. Input TC 170.00 if TC 807 or transfer of a timely credit is required. If TC 170/TC 176 is present, input TC 171. Use blocking series 05 with the appropriate hold code. Input a posting delay code for 2 cycles.

    3. Input TC 971 action code 001 on the IRSN to cross reference the valid TIN.

    4. Input TC 020 to the IRSN account with a posting delay code for 3 cycles.

    5. Close both control bases.

    6. Refile the return under the original return if no adjustment is necessary on the correct account.

    7. Recharge the return for the incorrect account to the correct account, if necessary.

21.6.2.4.4.6  (10-01-2005)
NOMRG-VEST Two Taxpayers Involved

  1. Determine if the returns are for separate entities.

    Caution:

    Individual accounts (e.g.,, husband and wife, parent and child, brother and sister) are separate entities and should never be merged.

  2. Do not request returns if filed by two entities. The returns are not related.

  3. Close the control bases as "no action" . The modules require no adjustment action.

21.6.2.4.4.7  (10-01-2005)
NOMRG-576

  1. A NOMRG-576 transcript is issued when a debit module or module with a TC 570 attempts to merge with a module containing a TC 576.

  2. Contact Examination for input of TC 577 to release TC 576. After TC 577 posts, continue adjustment action.

21.6.2.4.4.8  (12-15-2009)
NOMRG-576 One Taxpayer Involved

  1. When one taxpayer is involved:

    If Then
    Only one account contains a TC 150 Input TC 040/041 to resequence the account.
    There is a TC 150 on both accounts
    1. Input TC 041 to resequence the incorrect account to an IRSN using posting delay code for 2 cycles.

    2. Zero out the IRSN account. Input TC 170 .00 if TC 807 or transfer out of a timely credit is required. If TC 170/176 is posted input TC 171. Use blocking series 05, with the appropriate hold code.

      Caution:

      DO NOT adjust statute expired years. DO NOT reprocess statute period returns or a return within 180 days of the ASED. See IRM 21.6.2.4.2.9, Determining When Specific Year Account Information Must Be Moved

    3. Input TC 971 action code 001 on the IRSN account to cross-reference the valid TIN.

    4. Input TC 020 to the IRSN account with posting delay code for 3 cycles.

21.6.2.4.4.9  (10-01-2002)
NOMRG-576 Two Taxpayers Involved

  1. Research for a valid TIN for the taxpayer posted to the incorrect account.

    If a valid TIN is determined and Then
    TC 150 has not posted to the module Input TC 040/041 to the incorrect account to resequence the account.
    TC 150 is present on both modules The data must be backed off the incorrect account. Follow procedures in IRM 21.6.2.4.4.3NOMRG — DUP Two Taxpayers Involved, second If/Then statement, steps 1 through 5.
    TC 150 is posted on the correct valid TIN Combine the tax data.
    No TC 150 is posted on the correct valid TIN Reprocess the return.
    The return being processed is delinquent with a TC 140 present in the module Input TC 599 closing code (cc) 18 and TC 971 action code 017.
  2. If you cannot determine a valid TIN, correspond with both taxpayers. Work as a scrambled SSN case, if applicable.

21.6.2.4.4.10  (10-01-2005)
NOMRG-400

  1. NOMRG-400 transcripts generate when:

    • A resequence fails because one or both accounts contain a tax module with a TC 400 freeze (account transfer out).

    • There is a tax module present for the same period in the other account.

    Note:

    A TC 400 is also generated when an attempt is made to post to a tax module with maximum transactions.

  2. Examine the accounts to determine if an account consolidation is required. If so, take the following action:

    1. Prepare Form 12810 requesting reversal of the TC 400.

    2. Attach a copy of the transcript to the memo and forward to the Accounting function.

    3. Suspend the case (follow local procedures) until you receive a reply indicating the TC 400 is reversed.

    4. Input TC 040/041 to consolidate the accounts, after reply is received.

21.6.2.4.4.11  (10-01-2005)
NOMRG-424

  1. NOMRG-424 transcripts generate when a resequence fails because one or both accounts contain a module with an unreversed TC 424.

  2. Contact Examination for instructions. After TC 424 is reversed, follow normal NOMRG-DUP procedures.

21.6.2.4.4.12  (01-22-2008)
NOMRG-896/898

  1. NOMRG-896/898 transcripts generate when a resequence fails because the "from" account contains a CRN 896 or CRN 898 within 6 years of the original offset date.

  2. The "from" account's validity will determine what actions are necessary to reverse the CRN 896/898.

  3. If the "from" account is a valid taxpayer identification number (TIN) take the following actions:

    1. Reverse the CRN 896/898 following the instructions in IRM 21.4.6.5.19, Re-sequence Cases.

    2. Follow NOMRG-DUP instructions. See IRM 21.6.2.4.4.1, NOMRG-DUP.

  4. If the "from" account is an invalid TIN take the following actions:

    Caution:

    Do not attempt to reverse the CRN 896/898. An adjustment input to the invalid segment will attempt to post to the valid segment.

    1. Verify that no other conditions are present on the invalid segment which would prevent a successful merge. See IRM 21.6.2.4.1.3,Resequencing Action Required,

    2. Input TC 040 to move the valid segment of the TIN to an Internal Revenue Service Number (IRSN).

      Note:

      If the merge is successful the valid segment will become available. Once the DM-1 tape runs the invalid segment will systemically resequence to the valid segment.

      Caution:

      The CRN 896/898 no merge condition will be bypassed only if the resequence is initiated systemically.

    3. Once the "from" account has merged to the valid segment adjust the account to reverse the CRN 896/898 offset.

    4. Follow NOMRG-DUP instructions to resolve the no merge condition. See IRM 21.6.2.4.4.1NOMRG-DUP.

      Note:

      If necessary, obtain a second IRSN and move the "from" account now on the valid segment of the TIN, to the second IRSN.

21.6.2.4.4.13  (10-01-2005)
NOMRG-930

  1. NOMRG-930 transcripts generate when:

    • Two accounts attempt to merge as a result of an entity transaction changing TIN

    • Both accounts contain a TC 930 posted for the same tax period

  2. Reverse TC 930 on the invalid segment and follow the procedures for NOMRG-DUP.

21.6.2.4.4.14  (10-01-2005)
NOMRG-RPS

  1. NOMRG-RPS transcripts generate when:

    • Two accounts attempt to merge

    • Both accounts contain modules for the same period

    • Both modules contain a TC 150 with multiple TCs 610 (one is a Remittance Processing System (RPS) payment)

    • The TC 610 and TC 150 DLNs do not match

    • The payment DLN carries the return DLN plus 400 in the Julian date and is read by the computer as a return

21.6.2.4.4.15  (10-01-2005)
NOMRG-RPS One Taxpayer Involved

  1. When one taxpayer is involved:

    If Then
    A TC 150 is on both the accounts or only on the incorrect account
    1. Resequence the incorrect account to an IRSN, using TC 040/041.

    2. Transfer TC 610 to the correct TIN.

    3. Zero out IRSN. Input TC 170 .00 if TC 807 or transfer out of a timely credit is required. If a TC 170/176 is present, input TC 171. Use blocking series 05 and Hold Code 4.

    4. Input posting delay code for 2 cycles for the credit transfer and adjustment.

    5. Input TC 971 action code 001 on the IRSN account to cross reference correct account.

    6. Input TC 020 to the IRSN with a posting delay code for 3 cycles.

    7. Consolidate data on the correct account, if necessary.

    A TC 150 is not posted on the correct account Reprocess the return.
    The return being input is delinquent and a TC 140 is present on the module Input TC 599 cc 18 and TC 971 action code 017.
    A TC 150 is only on the correct account
    1. Resequence the incorrect account to an IRSN using TC 040/041.

    2. Transfer TC 610 to the correct account. Use posting delay code for 2 cycles.

    3. Input TC 020 to the IRSN account with posting delay code for 3 cycles.

21.6.2.4.4.16  (10-01-2005)
NOMRG-RPS Two Taxpayers Involved

  1. Research for a valid TIN for the taxpayer posted to the incorrect account.

    If a valid TIN is determined AND Then
    TC 150 is not posted to the module Input TC 040/041 to incorrect account to resequence account.
    A TC 150 is present on both modules The data must be backed off the incorrect account.
    A TC 150 is posted on the correct valid TIN Combine the tax data.
    TC 150 is not posted on the correct valid TIN Reprocess the return per IRM 21.5.1, General Adjustments .
    The return being reprocessed is delinquent and a TC 140 is on the module Input TC 599 cc 18 and TC 971 action code 017.
  2. If a valid TIN cannot be determined, correspond with both taxpayers. Work as a scrambled SSN case, if applicable. Refer to IRM 21.6.2.4.2 Multiple Individuals Using the Same TIN.

21.6.2.4.4.17  (10-01-2006)
NOMRG-Scrambled SSN Transcripts

  1. NOMRG-SCRAMBLED SSN (NOMRG-XXSSN) transcripts are issued when a resequencing account fails to merge with the "To" account because the "To" account has an SCI 01, 10, 12, 13, 20, or 23 and MFR 08 in the module.

  2. Request the resequencing document and analyze intent and source of the information to determine if the open scrambled SSN case can be resolved. If information is sufficient, follow scrambled SSN procedures.

  3. Determine from the campus number, in the second name line of the scrambled account, which campus controls the scrambled SSN account.

    If Then
    The case is scrambled in another campus Forward the transcripts to that campus for resolution.
    The case is scrambled in your campus Request Form 3857 to determine the action taken.
    The scrambled SSN condition was resolved but the SCI was not updated Input the appropriate closing SCI.

21.6.2.4.4.18  (05-25-2010)
NOMRG-VAL Transcripts

  1. NOMRG-VAL Transcripts generate when either or both of the following conditions are present:

    • Both the From and To accounts contain non-zero First Time Homebuyer Credit (FTHBC) amounts for the primary taxpayer

    • Both the From and To accounts contain non-zero First Time Homebuyer Credit (FTHBC) amounts for the secondary taxpayer

  2. Follow Erroneous Refund procedures to recover any erroneously refunded FTHBC credits. See IRM 21.4.5.4.2, Category A2 Erroneous Refunds. For more information on the FTHBC credit, see IRM 21.6.3.4.2.11,First-Time Homebuyer Credit.

    Note:

    If appropriate, move account information to an IRSN to facilitate processing. See IRM 21.6.2.4.4.2NOMRG-DUP One Taxpayer Involved, for general guidelines on the use of an IRSN for resolving NOMRG cases.

21.6.2.4.5  (11-20-2007)
Reverse Validity (REVAL) Transcript

  1. REVAL means reversed TIN validity. REVAL transcripts generate from the invalid TIN of a failed merge. Apply the following procedures for REVAL cases.

  2. The transcript type is the abbreviated reason for the failed merge. Adjustments work the following transcripts:

    • REVAL-DUP

    • REVAL-VEST

    • REVAL-576

    • REVAL-400

    • REVAL-424

    • REVAL-RPS

    • REVALXXSSN

  3. Consider erroneous refund and moving refund procedures when working no merge transcripts.

  4. Consider erroneous abatement and barred assessment procedures when working no merge transcripts.

21.6.2.4.5.1  (10-01-2005)
REVAL-One Taxpayer (One Sided)

  1. A one-sided REVAL is a successful merge posted to the invalid side of the TIN. Only one taxpayer is involved.

    If the resequence attempt Then
    Resulted from a revalidation The sort DLN is generated from SSA data.
    Resulted from input of an entity transaction (not a CP 54) The sort DLN block number is zero (IDRS).
    Resulted from a CP 54 The sort DLN block number begins with "8."

    Note:

    The DLN consists of the service center code, tax class 2, a zero, the 9 digit TIN of the CN, and the list year digit.

  2. Input TC 041 with the taxpayer's correct first name line, using the year digit of the most recent module account. This forces the account to the proper segment.

21.6.2.4.5.2  (10-01-2005)
REVAL-DUP One Taxpayer Involved

  1. REVAL-DUP transcripts generate when:

    1. The SSA Data tape changes the validity of a Name Control (NC) and causes an attempted merge of two accounts.

    2. Each account contains a TC 150 for the same period(s).

  2. These transcripts generate automatically with the quarterly update of the SSA Data tape.

    1. Transcripts contain data on both the "to" and "from" accounts.

    2. REVAL-DUP transcripts may involve one or more taxpayers.

  3. Research the correct and incorrect accounts. If only one taxpayer is involved, take the following action on the incorrect account:

    1. Input TC 041 to resequence the account to an IRSN.

    2. Zero out the IRSN account after the merge to the IRSN has been completed.

    3. Input TC 170 .00, when zeroing the account, if TC 807 or transfer of a timely credit is required. If a TC 170/TC176 is present, input TC 171. Use blocking series 05, with hold code 4.

    4. Input TC 971 action code 001 on the IRSN to cross reference the valid TIN.

    5. Input TC 020 to the IRSN, with a posting delay code for 3 cycles.

  4. Take the following action on the correct account:

    1. Input an entity change in the same cycle as the back out of the IRSN account, for the latest period name line to correct the name and address.

      Note:

      A NOMRG-DUP case is created if the name is changed on the correct account before the resequence posts. DO NOT input an entity change if the NC is accurate.

    2. Analyze the returns to determine if adjustment action is necessary.

    If Then
    An adjustment is necessary Consolidate the returns on the correct account.
    No adjustment is necessary
    1. Input a TC 290 .00 two cycles after the action taken in (4) above.

    2. Use the appropriate refile blocking series.

    3. Attach both returns to the adjustment document.

  5. If the taxpayer received a refund under both the correct and incorrect accounts, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds.

21.6.2.4.5.3  (10-01-2005)
REVAL-DUP Two Taxpayers Involved

  1. If a REVAL-DUP transcript generates with two taxpayers involved, follow instructions in "IRM 21.6.2.4.4.3 NOMRG-DUP Two Taxpayers Involved ."

21.6.2.4.5.4  (10-01-2005)
REVAL-VEST

  1. A REVAL-VEST transcript generates when a resequence fails and both of the following conditions exist:

    • A retention record is on one account and the same module is on the other account (either on retention or MF)

    • The SSA Data tape changes the validity of name control causing it to post to the invalid side

  2. Request retention MFTRA (valid and invalid same TIN).

    If Then
    Consolidation is unnecessary or impossible after the resequence attempt Destroy the transcripts.
    Consolidation is necessary (consider statute of limitations)
    1. Obtain an IRSN.

    2. Prepare Form 5248, Transfer Request. to transfer the incorrect account on the retention register to MF under the IRSN. See IRM 21.5.1, General Adjustments.

    3. Input TC 041 to resequence the invalid TIN to the IRSN.

21.6.2.4.5.5  (10-01-2005)
TC 370 Posts-One Account Has a TC 150

  1. When the TC 370 posts and for the same module, only one account has a TC 150:

    If Then
    The NC is not accurate on the account Input an entity change to correct the name for the latest period name line.
    An entity change was made on the correct account
    1. Input TC 041 to merge the incorrect account on the IRSN to the correct account.

    2. Use posting delay code 1.

21.6.2.4.5.6  (10-01-2005)
TC 370 Posts - Both Accounts Have TC 150

  1. When TC 370 posts and there is a TC 150 on both the correct and IRSN accounts for the same module, analyze them to determine if an adjustment action is necessary.

    If Then
    The correct account, same module, will not be adjusted Input TC 020 on the IRSN.
    The NC is not accurate on the correct account Input an entity change to correct the name for the latest period name line.
    The correct account's same module will be adjusted (e.g.,, 25percent omission of income)
    1. Zero out the IRSN's same module. Input TC 170 .00 if TC 807 or transfer of a timely credit is required. If TC 170/176 is present, input TC 171.

    2. Use blocking series 05, with appropriate hold code.

    3. Input TC 971 action code 001 on the IRSN account to cross-reference the valid SSN.

    4. Input TC 020 to IRSN account with a posting delay code for 1 cycle.

    5. Adjust correct account's same module.

    6. Correct the name for the latest period name line in the same cycle as the back out of the IRSN.

  2. Adjust the correct account if the adjustment action is necessary for any other module. This can be done only after the name change, if input, is posted.

21.6.2.4.5.7  (10-01-2005)
REVAL-576

  1. A REVAL-576 transcript generates when:

    • A debit module or module with a TC 570 attempts to merge with a module containing a TC 576

    • The TIN validity of NC changes

  2. Contact Examination for input of TC 577 to release the TC 576. Take the following action after the TC 577 posts:

    If Then
    Only one account contains a TC 150 Input TC 041 to resequence the account.
    Both accounts contain a TC 150 Follow REVAL-DUP procedures.

21.6.2.4.5.8  (10-01-2005)
REVAL-400

  1. REVAL-400 transcripts generate when the file validity to which the account is returned is opposite to the correct account's validity.

  2. Follow instructions in IRM 21.6.2.4.4.10, NOMRG-400.

21.6.2.4.5.9  (10-01-2012)
REVAL-424

  1. REVAL-424 transcripts generate when a resequence fails because:

    • One or both accounts contain a tax module with an unreversed TC 424

    • The TIN validity of the file to which the account is returned is opposite to the account's TIN validity

  2. After TC 424 is reversed, follow procedures in IRM 21.6.2.4.4.1, NOMRG-DUP.

21.6.2.4.5.10  (10-01-2005)
REVAL-RPS

  1. REVAL-RPS transcripts generate when:

    • The SSA Data tape changes the validity of the NC causing two accounts to attempt to merge

    • Both accounts contain a combination of a TC 150 and multiple TC 610 (one is an RPS) for the same tax period

21.6.2.4.5.11  (10-01-2005)
REVAL-RPS One Taxpayer Involved

  1. Action required when one taxpayer is involved:

    1. Resequence the incorrect account to an IRSN using TC 041.

    2. Transfer the TC 610 to the correct account.

    3. Zero out the IRSN account, using the appropriate hold code. Input TC 170 .00 if a TC 807 or transfer out of a timely credit is required. Input TC 171 if TC 170 TC 176 is present.

    4. Input a posting delay code for 2 cycles for the credit transfer and adjustment.

    5. Input TC 971 action code 001 on the IRSN to cross-reference correct TIN.

    6. Input TC 020 to the IRSN with a posting delay code for 3 cycles.

    7. Correct the name for latest period name line, on correct account, in the same cycle as the back out of the IRSN.

21.6.2.4.5.12  (10-01-2006)
REVAL-RPS Two Taxpayers Involved

  1. Research for a valid TIN for the taxpayer posted to the incorrect account when two taxpayers are involved.

    If a valid TIN is determined and Then
    TC 150 is not posted to the module Input TC 040/041 to the incorrect account to resequence the account.
    A TC 150 is posted on both accounts
    1. The data must be backed off the incorrect account.

    2. Follow procedures in IRM 21.6.2.4.5.11, REVAL - RPS One Taxpayer Involved.

    TC 150 is posted on the correct valid TIN Combine the tax data.
    TC 150 is not posted on the correct valid TIN Reprocess the return per IRM 21.5.1, General Adjustments.
    The return being reprocessed is delinquent with a TC 140 present on the module Input TC 599 cc 18 and TC 971 action code 017.
  2. Correspond with both taxpayers if a valid TIN cannot be determined. If both taxpayers claim a SSN; work as a scrambled SSN case.

21.6.2.4.5.13  (10-01-2006)
REVALXXSSN

  1. REVAL SCRAMBLED SSN (REVALXXSSN) transcripts generate if the validity of the CN and SSN are opposite the validity of the segment to which it was returned after a failed merge on a scrambled SSN case.

  2. Request the resequencing document and analyze the intent and source of information.

    1. Determine if the open scrambled SSN case can be resolved.

    2. If information is sufficient, follow scrambled SSN procedures.

  3. Determine from the service center number, in second name line of scrambled account, which service center controls scrambled SSN account.

    If And Then
    The case is scrambled in another service center   Forward transcripts to that service center for resolution.
    The case is scrambled in your service center   Request Form 3857 to determine the action taken.
    The scrambled SSN condition was resolved The appropriate closing SCI was not input Input the appropriate closing SCI.

Exhibit 21.6.2-1 
Paragraphs for Letter 239C

The following chart contains both required and "if appropriate" paragraphs for Letter 239Cs. Paragraphs identified in the "if appropriate" column are required if individual case conditions are present.

Example:

Balance due paragraphs are shown in the "if appropriate" column. If there is a balance due these paragraphs are required.

IRM Reference Required Paragraphs If Appropriate
(1) IRM 21.6.2.4.2.8.1.2 #(1), Identity Theft – One Return Present. first "Then" box
Letter to taxpayer submitting inquiry:
A, V (open paragraph), 0, 1, l, q, and y

Include the following narrative in open paragraph "V" :
We are taking the necessary action to correct the tax account information for the tax year(s) shown above.


Determination cannot be made that return was filed by someone other than true owner of SSN

Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, d, i, n (open paragraph), o, p, q, v, y, z, and #


The fill-in for paragraph z should be "14039" .

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.


Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, c, i, p, q, u, v, z, and #


The fill-in for paragraph z should be "14039" .
 
(2) IRM 21.6.2.4.2.8.1.2 #(1), Identity Theft – One Return Present. second "Then" box
Letter to taxpayer submitting inquiry:
A, V (open paragraph), 0, 1, l, q, and y

Include the following narrative in open paragraph "V" :
We are taking the necessary action to correct the tax account information for the tax year(s) shown above.


Determination cannot be made that return was filed by someone other than true owner of SSN

Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, d, i, n, o, p, q, v, y, z, and #

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.
The fill-in for paragraph z should be "14039" .

Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, b, c, p, u, v, z, and #


The fill-in for paragraph z should be "14039" .
 
(3) IRM 21.6.2.4.2.8.1.2 #(1), Identity Theft – One Return Present. third "Then" box Letter to taxpayer submitting inquiry:
A, W, X, 5, 9, a, b, c, i, k (open paragraph), o, p, q, v, and #

Include the following narrative in open paragraph "k" :
If we do not receive the requested information from you, we will consider the issue resolved.


Letter to the taxpayer who filed the return:
C, W, X, 5, 9, a, b, c, q, u, v, z, and #
 
(4) IRM 21.6.2.4.2.8.1.2 #(1), Identity Theft – One Return Present. first box
If corresponding to secure supporting documentation:
C, W, X, 5, 9, a, b, c, i, k (open paragraph), n (open paragraph), o, p, q, v, y, z, and #

Include the following narrative in open paragraph "-kl" :
If you filed a federal income tax return for the tax year(s) shown above, write the amount of your adjusted gross income at the end of this paragraph. If you did not file, write "Not Filed" .

Include the following narrative in open paragraph "n" :
If we do not receive the requested information from you, we will consider the issue resolved.

The fill-in for paragraph z should be "14039" .

If the taxpayer who filed the tax return provides the only accurate and complete response, send the following to the taxpayer who filed the tax return:
L, P, V (open paragraph), 0, 1, l and q.

Include the following narrative in open paragraph "V" :
No changes have been made to your tax account information for the tax year(s) shown above. The purpose of the indicator mentioned in the first paragraph is to protect your account information.
 
(5) IRM 21.6.2.4.2.12.1, Sending the Letter 239C and Telephone Contact - Stage One Case is NOT a True Scrambled SSN--I, W, X, 5, 9, a, b, c, i, o, p, q, t, u, v, z, and #
The fill-in for paragraph z should be "14039" .





Case is a True Scrambled SSN--
I, W, X, 0, 5, 9, a, b, c, i, k (open paragraph), o, p, q, t, u, v, and #

Include the following narrative in open paragraph "k" :
It appears the Social Security Administration (SSA) has assigned your SSN to another individual as well as to you. We suggest you contact SSA as soon as possible.
Multiple returns for more than one tax period 6, 7, 8

If the case involves multiple taxpayers who are using the same address, include open paragraph "k" with the following narrative:
In addition to the information requested above, list your adjusted gross income(s) for the tax year(s) shown above. Please write the tax year(s) and amount(s) here:
(6) IRM 21.6.2.4.2.12.3, Actions Based on Taxpayer Responses, subparagraphs a) and c). Also applies to 3rd "Then" box in subparagraph d). I, Q, S, W, 0, 1, 2, 3, q, t and v N, O, P
(7) IRM 21.6.2.4.2.12.4, Final Review - Stage Two, 1st, 2nd, and 3rd "Then" boxes I, P, Q, S, W, 0, 1, 2, 3, q and t O
(8) IRM 21.6.2.4.2.13, Processing Taxpayer Relies to Closing Letters (1)(a), 2nd and 3rd "Then" boxes A, j, and q  
(9) IRM 21.6.2.4.2.13, Processing Taxpayer Relies to Closing Letters (1)(b), 2nd Table, 1st "Then" box A, j, and q  
(10) IRM 21.6.2.4.3.4, Scrambled Procedures Specific to True/Default True Scrambled SSN Case first "Then" box True Scrambled SSN Case (Non-Default)
Taxpayer responded

R, 4, e, q, and n

Default True Scrambled SSN Case
Taxpayer responded

F, 2, 4, e, and q


True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, R, W, X, 4, 9, a, b, c, e, i, o, p, q, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, F, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, v, z, and #


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include i, p, and v, and select from the following as needed: 5, 6,7 8, a, b, c.




Taxpayer Did Not Respond
6, 7, 8
(11) IRM 21.6.2.4.3.4, Scrambled Procedures Specific to True/Default True Scrambled SSN Case second "Then" box D, W, X, 5, 9, a, b, c, e, i, o, p, q, t, v, and # Multiple returns for more than one tax period 6,7, 8
(12) IRM 21.6.2.4.3.4.1, CN Ownership Determination Responses to Replies 2nd IRM 21.6.2.4.3.4.1(2), CN Owner
J, L, Z, 0, 1, l, r, and y

Non-Owner
M, 2, 3, i, l, and q
CN Owner
P

Non-Owner
P, Q
(13) IRM 21.6.2.4.3.6, Condition 1 Case Processing first "Then" box
True Scrambled SSN Case (Non-Default)
Taxpayer responded

T, 4, e, q, and v

Default True Scrambled SSN Case
Taxpayer responded

T, 4, d, e, q, v and z


The fill-in for paragraph z should be "14039" .

True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, T, W, X, 2,4, 5, 9, a, b, c, e, i, o, p, q, t, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, T, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, v, z, and #


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include f, m, s, and select from the following as needed: 5, 6, 7, 8, 9, a, b, or c.





Taxpayer Did Not Respond
6, 7, 8
(14) IRM 21.6.2.4.3.7, Condition 2 Case Processing first "Then" box

True Scrambled SSN Case (Non-Default)
Taxpayer responded

T, 4, e, q, and v

Default True Scrambled SSN Case
Taxpayer responded

T, 2, 4, 5, a, b, n, s, w, and z


The fill-in for paragraph z should be "14039" .

True Scrambled SSN Case (Non-Default)
Taxpayer did not respond

N, T, W, X, 5, 9, a, b, c, e, i, o, p, q, t, v, and #

Default True Scrambled SSN Case
Taxpayer did not respond

N, T, W, X, 2, 4, 5, 9, a, b, c, d, e, i, o, p, q, t, u, x, and Z


The fill-in for paragraph z should be "14039" .
Taxpayer Responded-Incomplete Response
In addition to the required paragraphs, also include g, n, and t, and select from the following as needed: 6, 7, 8, 9, a, b, c or d. If all items in paragraph a are not needed, use open paragraph i.





Taxpayer Did Not Respond
7, 8, 9
(15) IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases, first "Then" box # 4 J, L, Z, 0, 1, l, r, and y

Do not use paragraphs L and y if the case is a True (Non-Default) Scrambled SSN case.
P
(16) IRM 21.6.2.4.3.11, Resolving Scrambled SSN Cases first "Then" box # 9 U, i, and r  
(17) IRM 21.6.2.4.3.11, Resolving Scrambled SSN Cases, second "Then" box J, L, Z, 0, 1, l, r, and y

Do not use paragraphs L and u if the case is a True (Non-Default) Scrambled SSN case.
 
(18) IRM 21.6.2.4.3.11, Resolving Scrambled SSN Cases fifth "Then" box Valid Number Supplied
U, f, and t


Valid Number Not Supplied
U, 2, 3, h, and t
 
(19) IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases sixth "Then" box B, H, 2, 3, e, q, and v  
(20) IRM 21.6.2.4.3.11,Resolving Scrambled SSN Cases (4), 7th "Then" box Valid Number Supplied
B, f, and r

Valid Number Not Supplied
H, 2, 3, i, and r
 
IRM 21.6.2.4.3.14,Unpostable 177 Case is NOT a True Scrambled SSN--I, W, X, 6, 5, 9, a, b, c, i, o, 5, 9, a, b, c, i, o, p, q, t, u, v, z and #p, q, t, u, v, z and #
The fill-in for paragraph z should be "14039" .





Case is a True Scrambled SSN--
I, W, X, 0, 6,

Include the following narrative in open paragraph "k" :
It appears the Social Security Administration (SSA) has assigned your SSN to another individual as well as to you. We suggest you contact SSA as soon as possible.
Multiple returns for more than one tax period 7, 8, 9

If the case involves multiple taxpayers who are using the same address, include open paragraph "i" with the following narrative:
In addition to the information requested above, list your adjusted gross income(s) for the tax year(s) shown above. Please write the tax year(s) and amount(s) here:

Note:

Paragraph "m" must be used if there is a balance due.

Exhibit 21.6.2-2 
Scrambled SSN Indicators

The following two digit scrambled indicators pertain to scrambled SSN cases. Some of the indicators are no longer input on newly processed cases. These obsolete indicators are duly noted, and are included in the list for the purpose of identifying actions taken on residual cases.

Indicator Used when
01 Completed Letter 239C questionnaire received from at least one taxpayer. Form 3857 sent to SSA.

Note:

This indicator is no longer input on newly processed cases.

09 Scrambled indicator needs to be turned off.
10 Account is being scrambled. Form 3857 is not sent to SSA.
12 True/Default True Scrambled SSN case. Form 3857 sent to SSA.
13 SSN not valid for federal tax purposes.
20 Case closed, no Letter 239C questionnaire received or SSA response is insufficient to resolve scrambled SSN condition.

Note:

This indicator is applicable only for cases worked per prior versions of this IRM.

21 Case closed, scrambled SSN condition resolved with SSA Form 3857 response or an SSA SSN verification printout.

Note:

The SSA SSN verification printout is no longer sufficient proof of ownership of the SSN. SCI 21 is applicable for cases worked per prior versions of this IRM.

22 Case closed, scrambled SSN condition resolved with SSA Form 3857 response. Information indicates case was a True (non-default) scrambled SSN.
23 Case closed with SSA Form 3857 response which indicates SSN is not valid for federal tax purposes.

Note:

This indicator is applicable only for cases worked per prior versions of this IRM.

24 Reserved

Exhibit 21.6.2-3 
IRPTR/IDRS Data Decision Tree

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Example:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


Example:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


Caution:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 21.6.2-4 
Form 3245 Reversal

All of the highlighted areas of Form 3245 and any additional areas applicable to your case must be completed and legible for processing ,or it will be rejected back to the originating location. Also a current TXMOD print must be attached, or the Form 3245 will be rejected. Also ensure the DLN of the TC being reversed is annotated in the remarks field.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 21.6.2-5 
Form 3809 Reversal

This image is too large to be displayed in the current screen. Please click the link to view the image.

All of the highlighted areas of Form 3809 and any additional areas applicable to your case must be completed and legible for processing, or it will be rejected back to the originating location. Also a current TXMOD print must be attached, or the Form 3809 will be rejected. Also ensure the DLN of the TC being reversed is annotated in the explanation field.

Exhibit 21.6.2-6 
Identity Theft Functional Routing and Referral Chart

The chart below should be used to expedite routing/referring cases that AM is not responsible for resolving.

Freeze Conditions IRM Reference
F- Freeze Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments for routing instructions.
-L Freeze and AIMS status is greater than 09 AND,
(Case open in Campus Exam (PBC 19X or 29X and EGC 5XXX)
Route to appropriate area using the Employee Group Code (EGC) Contacts listing on SERP under Who/Where/tab.
-L Freeze and AIMs status is greater than 10 AND,
(Case open in Field Exam - (PBC 20x AND EGC 1XXX or 2XXX only)
Route to appropriate area using the Exam Employee Group Code (EGC) Contact Listing on SERP under Who/Where tab.
P- Freeze Refer to IRM 21.5.6.4.31, P- Freeze with the following conditions;
Modules with TC 841 DLN Blocking Series 77711, 77712 or 77713. Only IVO employees are able to release the refund.
If there is no "–A " currently on the account, prepare a Form 4442/e4442 to IVO using the appropriate referral category and close your case.
If there is a –A freeze, prepare a 4442/e4442 to IVO after resolving –A freeze.
-R Freeze Refer to IRM 21.5.6.4.35.3,-R Freeze Modules With Integrity & Verification Operation (IVO) or Taxpayer Protection Program (TPP) Involvement, R Freeze with IVO involvement and no –A Freeze. Prepare a 4442/e4442 to IVO using category RICS IVO – Unresolved Module Freeze Only when the modules have a TC 841 with DLN Blocking Series 77711;77712 or 77713. All other - R freeze conditions should be worked by AM IDT employees.
-Z Freeze Refer to IRM 21.5.6.4.52,Route to the Scheme Development Center (SDC). Take no action unless the Z freeze is released.

Caution:

Do not follow SDC instructions which deviate from established procedures. Established procedures do not permit SDC determinations of the CN owner.

Functional Referrals IRM Reference
ACS If any modules are in ACS ST 22, do not work the case unless you have access to the ACS system. These cases should be routed to the appropriate function, per IRM 5.19.1.3.1,Account Actions on Referral/Redirects and IRM 5.19.1-1,Collection Status Codes and Definitions.

Note:

If there is an AUR, ASFR or Exam Assessment which created a balance due, route the case to the applicable function.

AUR - TC 922 involvement Refer to 21.3.1.4.54, Status of Underreporter Cases.
AUR will ensure all income is reported and reissue the CP 2000, if required.

Note:

The determination to route or retain case will depend on the assigned process code.

Exam - Posted 30X Refer to IRM 4.13.2.2,Function Responsible & Routing Instructions
For closed Exam cases in status 90 or a TC 42X on the account, refer to IRM 21.5.10–2,AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM for appropriate routing to Exam.
Non-Tax Related Form 14039 Refer to IRM 21.6.2.4.2.2,Taxpayer Inquiries Involving Questionable Ownership of a Primary, Secondary or Dependent TIN on a Filed Return, if you receive an identity theft inquiry that is non-tax related but has been categorized in error as a tax-related issue case, e.g., IDT1/IDS1, or there is no evidence of tax related identity theft on the account, take the appropriate action to categorize the case as an "IDT4" control on ENMOD. If the erroneous category code "IDT1/IDS1" control is already on ENMOD, change the category to "IDT4" . If the erroneous category code "IDT1/IDS1" control is on a tax year, close the tax year control and open the "IDT4" control on ENMOD. In either case, take the appropriate action to assign the "IDT4" case to 0843424781 or if Spanish speaking, to 1030424443.
Cases with (International Issues) Case should be reassigned to 0533238003. Refer to IRM 21.8.1.1, International IMF/NMF and CADE Overview, for IMF International Issues criteria.
Insolvency Refer to 5.9.5.12, Identify Theft
IVO Refer to IRM 25.25.2.10,Non-Pipeline Questionable Returns to refer "current year returns" claiming wages and withholding that cannot be verified per IRPTR data.
Revenue Officer ST 26 – Refer to IRM 21.3.3.4.10.2, Campus Collection Function Correspondence/Inquiry/Notice and IRM 21.3.3.4.10.2.1.2, IMF Compliance Routing (ASFR Reconsideration and Status 26), for routing instructions.
SFR/NFR Refer to IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b). IRM 21.5.3.4.10.1Non-Filer Reject Returns
Do not route the case if a TC 599/89 has posted, or if the case meets NFR criteria.
"Third Party Checks" If AM receives a 3rd party bank check (physical check) refer to IRM 25.25.8.9 Centralized 3rd Party Check Procedures.
If AM receives a photo copy of a 3rd party check or correspondence saying I received this check what should I do?
Correspond with the taxpayer and tell him/her to return the check to the bank etc.
There should be rare instances when an AM employee is in receipt of a 3rd party check.
When following the above procedures, please disregard guidance intended for IVO employees.
Converted in Error IRM Reference
CP 36F IRM 21.6.2.4.2.3(17),Preliminary Research, Cases with Duplicate Filing Notice CP 36F present on CC TXMOD are worked in Accounts Management, Adjustments in Brookhaven. A CP 36F tool is used to convert cases to IDT1/IDS1/3. If a CP 36F cases was converted in error, convert the case back to CP36F and reassign the case to "0137028157" . A case note should be left on AMS explaining why the case is being returned.
DUPF IRM 21.6.7.4.4 (1),Duplicate or Amended Returns — CP 36 (Duplicate Filing Condition). Cases with Duplicate Filing Notice CP 36I, 36N, 36P, 36U, 36V present on CC TXMOD are systemically converted to IDT. Before following the IDT process on these or on any case that started as DUPF, verify DUPF criteria. If the case should be DUPF, change the category and work as appropriate.
IDT2/4/X IRM 21.9.2.4.1,Self Identified - Tax-Related Identity Theft. IDT2) IDT2/4/X case converted to IDT1/IDS1/9 and the tax related identity theft issue cannot be resolved in AM For example, if you need to refer the case to another function (IVO, SP, Compliance, etc.), then the case should not have been referred to AM.
NFR - Non Filer Reject IRM 21.5.3.4.10.1,Non-Filer Reject Returns, .received in error should be sent back to the originating site.
Preparer Misconduct IRM 21.6.2.4.2.3.1,Required Action on All Identified IDT Cases Preparer Misconduct complaints are worked in Memphis Accounts Management. Examples include cases where the TP did not sign or did not authorize the filing of a return, and cases where the TP did authorize the return. Cases received in error should be sent back to the originating site.
AMRH - Transcripts - Received in Error should be returned to Accounts Maintenance at the originating site IRM Reference
AM01 and AM17 IRM 21.2.4.3.18,Integrity & Verification Operation (IVO) and Criminal Investigation (CI), Transcript Issues. IRM 21.2.4.3.19,Transcripts with Identity Theft (IDT) Involvement, cases without prior IDT controls.
AM05 IRM 21.2.4.3.36.1(3),AM05 Resolution. If the module is frozen due to a TOP offset reversal, identified by TC 290.00 HC 4 with TC 766 for the amount that was offset with IDRS activity FRAUDCASE and category DMFC, or a prisoner return identified by TC 290.00 HC 4 and TC 971 AC 140. This type case will be resolved by IVO.
Unresolved Credit Transcripts IRM 21.2.4.3.10,Applying Unresolved Credits.
IRSN Transcripts IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN)
AM04 IRM 21.2.4.3.35,Duplicate Return (AM04, -A)
AM16 IRM 21.2.4.3.52.1,AM16 Resolution

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