21.6.2  Adjusting TIN-Related Problems

Manual Transmittal

September 18, 2014

Purpose

(1) This transmits revised IRM 21.6.2, Individual Tax Returns, Adjusting TIN-Related Problems.

Material Changes

(1) Editorial changes made throughout various IRM sections which included several changes to new IRM title changes and IRM section changes in IRM 10.5.3, IRM 21.9.2 and IRM 25.25.

(2) Changes made throughout IRM to add reference to new Spanish IDT category codes IDS6 AND IDS8.

(3) IRM 21.6.2.4.1.1(2) - Added two new bullet items to clarify no-merge guidance further.

(4) IRM 21.6.2.4.1.1(2) - Moved note under the second bullet. Note moved under first bullet.

(5) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.1.1(3) - Added new note to provide clarity on revocation process.

(6) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.1.1(3) - Revised the sentence to provide additional clarity.

(7) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.1.1(4) - Changed time frame from two weeks to four weeks.

(8) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.1.1(4) - Added new paragraph to provide additional clarity on the revocation process.

(9) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.1.3(2) - Reworded the entire sentence to provide additional clarity when merging ITIN to SSN and added IRM 3.21.263.7.4, Merges Involving ITIN.

(10) IRM 21.6.2.4.2.1 - Changed IRM title. Removed references to multiple IDT category codes. Replaced with IDTX and IDSX.

(11) IRM 21.6.2.4.2.1(4) - Added additional verbiage to emphasize and prevent unauthorized disclosure of tax information.

(12) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.1(4) - Added additional POCs for other business units that work IDT cases.

(13) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.1(4) - Added an additional POC for IVO business unit.

(14) IRM 21.6.2.4.2.1 (4) - If/then chart, removed OUO, names and fax numbers can no longer be restricted.

(15) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.1(5), Added guidance regarding MFT 32 accounts moved in error.

(16) IRM 21.6.2.4.2.1 (5) - Added additional verbiage to clarify each function will work their own MFT 32 accounts moved in error.

(17) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3(2) - Added reminder to clarify the requirements to use the aMend tool when working all IDT and SCRM cases.

(18) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3 - Under the exception, added guidance to clarify actions that should be taken prior to closing the case.

(19) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(2), Under the "Caution" rewrote guidance regarding the requirement to make TP whole. Also added a new note that defines an active account.

(20) IRM 21.6.2.4.2.1 (2), Under the Caution - changed the word "should " to a the word "must " in the sentence.

(21) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.3(3) - Reworded the paragraph and added referral process for routing cases to IVO for current year returns when the wages and withholding on IRPTR cannot be verified.

(22) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(3), Moved the guidance on function referrals to new Exhibit 21.6.2-6. A referral chart was created to aid CSR's in identifying and referring cases quicker.

(23) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(5), Moved the note regarding requirement to order docs when enough information is available to resolve IDT case.

(24) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3(5) - Clarified guidance for ordering returns that has to be sent to Exam for Dif scoring. Added a new exception to provide guidance.

(25) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.3(8) - Added a note to remind employees an IRSN is required when a valid TIN cannot be located for TP B or when the case cannot be treated as a nullity.

(26) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3(10) - Added guidance to clarify actions that should be taken prior to closing the case.

(27) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3(11) - , Added guidance to clarify actions that should be taken prior to closing the case.

(28) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(14), Deleted reference to CIS user guide. The guide is not needed to assist with reassignment of International cases-

(29) IRM 21.6.2.4.2.3(16) - Removed referenced to the Jan 7, 2014 date which was the initial date to start sending out acknowledgement letters.

(30) IRM 21.6.2.4.2.3(16) - Reminder added to remind employees that an interim letter may still be required on IDT cases.

(31) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Added reference to CP 36U/ and CP 36V transcripts.

(32) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Added reference to CP 01 and CP 701. These are systemic acknowledgement letters.

(33) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Added reference regarding IDT8 cases. Also clarified IDT 8 cases are only worked by full-scope IDT sites.

(34) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Added exception related to linking/closing CP 36F cases.

(35) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Clarified guidance related to the input of a second tax administration code when supporting documents are received

(36) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.3(16), Added note to provide guidance for reassigning CP 36F cases assigned in error.

(37) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.3(17) - Added a link to guidance in IRM 10.5.3.2.6 (7) for CSR to determine if a second TC 971 AC 522 is required.

(38) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.3(5) - Clarified guidance for ordering returns that has to be sent to Exam for Dif scoring. Added a new exception to provide guidance.

(39) IRM 21.6.2.4.2.4.1 (4) - Deleted paragraphs 5 and 6, since guidance was duplicated.

(40) IRM 21.6.2.4.2.4.2.(h) - Added information regarding requirements to issue a closing letter for cases closed with AC501 when a CP01 has been issued within 3 years.

(41) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.4.3, Added additional requirement to annotate last 6 digits for TCTC 976 DLN in the remarks. This will allow a distinction of a multiple TC 976 that posts on an account.

(42) IRM 21.6.2.4.2.4.3 - IRM section completely revised and new guidance on ACA procedures added in "z"

(43) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.1(3) - Added guidance under the "note" to clarify EFDS cases with ITINs should be treated the same as SSN cases.

(44) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.1(6), If/Then Chart, Added clarification for CSRs to use IDT6 category code when working an EFDS case.

(45) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.2(2) - Added a reference to clarify IVO misc literals for cases with previous IVO involvement.

(46) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.5.2(2) - Clarified guidance in the last bullet item. Also removed guidance related to DUPF sites working IDT8/IDS8 cases. The DUPF sites will no longer work IDT8/IDS8 cases after all of their existing inventory is exhausted. The IDT8/IDS8 cases will be only be worked by the IDT sites.

(47) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.2(2), Revised paragraph to provide additional information on how to identify cases with IVO involvement.

(48) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.2(2), Added new note to clarify which cases can be closed as an IDT 8. Also updated information related to IVO misc literals. Also added a caution to remind employees that Sch C cases with IVO involvement cannot be nullified.

(49) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.2(4) - If/then chart Box 2, added a reference to IRM 21.6.2.4.2.3 to clarify guidance to ensure proper categorizing and reassignment of cases.

(50) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.2(4) - Added guidance for treatment of cases when TC 150 and TC 976 filed by TIN owner does not match IRPTR. These cases should be assigned to IVO to release freeze condition.

(51) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.2(4), If/Then Chart, clarified cases should be closed as an IDT 8 if the category has not already been updated.

(52) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.3(3) - Restricted the paragraph to prevent fraudulent filers from filing false Form 1310 to obtain fraudulent refunds.

(53) IRM 21.6.2.4.2.5.4 (2) - Added guidance which requires CSR to leave a case note for lead/manager for cases that require approval.

(54) IRM 21.6.2.4.2.5.4 (4) - Added guidance which requires CSR to leave a case note for lead/manager for cases that require approval.

(55) IRM 21.6.2.4.2.5.4 (5) - Added guidance which requires CSR to leave a case note for lead/manager for cases that require approval.

(56) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.4.1, Added new IRM section to provide guidance on MFJ schemes.

(57) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.5.(1k) - Added link to clarify guidance on updating address when using the SC address.

(58) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.5 (1o) - Added guidance to clarify and remind CSRs to input TC470 cc 90 to prevent erroneous balance due notices to TIN owner.

(59) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.5 (1q) - Removed guidance to issue manual refund (due to new IDT48/IDT 58 process), unless an exception applies.

(60) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.5.5 (1t) - Added new guidance to clarify and remind employees to reassign cases with Form 8379 involvement.

(61) IPU 14U0417 issued 03-03-2014 IRM 21.6.2.4.2.5.5 (w) - Added guidance to remind employees to use RC 139 on all IDT cases per SERP Alert 14A0097.

(62) IRM 21.6.2.4.2.5.5 (v) - Added guidance that requires CSR to leave a case note when original return becomes a DUPF.

(63) IPU 14U1146 issued 07-16-2014 IRM 21.6.2.4.2.5.5(1), Added additional clarification on items that should be disregarded in the IVO IRM, the requirement for sending 4674C, issuing the Letter 239C when cases are closed with an AC 501, clarified CSR's must send a manual computation when the return is filed late. Added new reference regarding overpayment offsets.

(64) IRM 21.6.2.4.2.5.6 -Removed OUO names and fax numbers can no longer be restricted

(65) IRM 21.6.2.4.2.8.1 - If/then chart - added information regarding the requirement to issue closing letter when CP01 has already been issued within the 3 year period.

(66) IPU 14U0244 issued 01-30-2014 IRM 21.6.2.4.2.8.1.1(2) - If/then chart, added a caution to clarify requirement for inputting TC 971 AC 522 to prevent duplication.

(67) IRM 21.6.2.4.9.1 - Removed references to multiple category codes in IRM title.

(68) IPU 14U0417 issued 03-03-2014 Exhibit 21.6.2-1 - Revised exhibit to coincide with changes to revised 239C that is scheduled for release on Mar 3, 2014.

(69) Exhibit 21.6.2-3 - Added guidance to require CSR to add a case note for cases that require lead/manager approval.

(70) IPU 14U1146 issued 07-16-2014 Exhibit 21.6.2-3, Added (k) to list of items that can be used to verify CN owner.

(71) IPU 14U0244 issued 01-30-2014 Exhibit 21.6.2-4 - Revised exhibit to clarify and provide additional instructions for items required on the Form 3245 to prevent rejections.

(72) IPU 14U0244 issued 01-30-2014 Exhibit 21.6.2-5 - Revised exhibit to clarify and provide additional instructions for items required on the Form 3809 to prevent rejections.

(73) IPU 14U1146 issued 07-16-2014 Exhibit 21.6.2-6, Added new IDT Functional Routing and Referral Chart.

(74) IRM 21.6.2-6 - Added some additional routing/referral guidance for AUR, Exam and IVO.

Effect on Other Documents

IRM 21.6.2 dated October 1, 2014 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - 14U1146, 14U0417 and 1470244.

Audience

All employees performing account/tax law work

Effective Date

(10-01-2014)


James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.6.2.1  (10-01-2013)
Adjusting TIN-Related Problems Overview

  1. This section provides information on the following problems relating to Taxpayer Identification Numbers (TINs):

    • Resequencing Accounts

    • Multiple Individuals Using the Same TIN

    • Mixed Entity

    • Streamline Identity Theft Case Processing (CAT 7)

    • Non-Streamline Identity Theft Case Processing

    • Scrambled Social Security Numbers (SSN)

    • True Scrambled Social Security Numbers (SSN)

    • No Merge (NOMRG)

    • Reversed Validity (REVAL) Transcripts

  2. Procedures in this section address all TIN types unless otherwise indicated. TIN types and their corresponding IDRS numeric formats are:

    • Social security number (SSN) entered in NNN-NN-NNNN format

    • Individual tax identification number (ITIN) entered in 9NN-NN-NNNN format

    • Internal Revenue Service number (IRSN) entered in 9NN-NN-NNNN* format. See IRM 3.11.3.9.2.1, Taxpayer Identification Number (TIN) for the valid 4th and 5th digit ranges for an ITIN or IRSN.

  3. TIN information for SSNs and ITINs may be posted on the valid or invalid segment of Master File. IRSNs are temporary numbers issued by the IRS and are always on the invalid segment of Master File. The invalid segment is indicated by an asterisk (*) following the last digit of the TIN. It is necessary to address both the valid and invalid segments of Master File when adjusting TIN related problems.

  4. When resolving TIN related problems, you may also need to refer to IRM 3.13.5, Individual Master File (IMF) Account Numbers, and IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS).

21.6.2.2  (10-01-2007)
What Are TIN-Related Problems?

  1. TIN-related problems involve the TIN used on a taxpayer's account. Actions may be required on the Entity and/or tax module to correct TIN-related problems.

21.6.2.3  (10-01-2012)
TIN-Related Problems Research

  1. In order to correct TIN-related problems, you must be familiar with the following research elements:

    • Entity module

    • Transaction codes

    • Retention register - Request a retention register transcript only if the account cannot be reactivated by using command code IMFOL with definer "B."

    • Command codes, including NAMES, INOLE, DDBKD, DUPOL, MFTRA, IMFOL, RTVUE, FFINQ, REINF, with various definers

    • NUMIDENT (for SSN research only)

  2. The research necessary for accurately processing a TIN-related problem case includes, where applicable, and is not limited to the following:

    • Utilizing the Correspondence Imaging System (CIS) and all applicable and available internal research systems to review all related cases, whether open or closed

    • Utilizing CIS to review all related documents and/or attachments

    • Utilizing the ITIN Real Time System (RTS) to research and review data related to assigned, suspended and/or rejected Form W-7, Application for IRS Individual Taxpayer Identification Number. RTS is a tool located within the Employee User Portal (EUP), and Online 5081 permission and access are required. See IRM 3.13.5.81.7, Accessing the ITIN Real Time System (RTS) , and IRM 3.21.263.8, General Instructions for ITIN Navigation (ITIN RTS) for additional information.

      Note:

      The Form W-7 application's Document Locator Number (DLN) is only available on RTS

    • Number of years the TIN has been used for filing returns
      Filing status changes
      Method of filing, electronic or paper
      Previous adjustments
      Filing dates of original and duplicate returns
      TC 971 Transaction Codes

    • Utilizing NAMES to identify and locate all related TINs for all tax years

    • Utilizing RTVUE to determine items of information such as:
      Address for the first return(s) filed
      Dependents
      Type of income
      Filing Status
      Schedules and Forms filed

    • Utilizing TRDBV to determine items of information such as:
      Wage information details
      Occupation
      Tax Preparer
      Requested method of disbursing overpayment, electronic or by mail

    • Utilizing INOLE to determine items of information such as:
      Date of birth
      Previous names
      Spouse's TIN
      Other related TINs

    • Utilizing IRPTR to perform research actions and determine items of information such as:
      Comparative review of reported income and payor information
      Previous and current employers
      Previous addresses

    When working ITIN cases, you must research under the relevant SSN used for income reporting.

  3. Do not determine the validity of a social security card on the basis of the word "VOID" on the photocopy. Placing the word "VOID" on a photocopy of a recently issued social security card simply indicates that the document is a photocopy of the original card.

21.6.2.4  (10-01-2005)
TIN-Related Problems Procedures

  1. To correct TIN-related problems, apply the following TIN-related procedures.

21.6.2.4.1  (03-08-2010)
Resequencing Accounts

  1. When an account moves from one TIN to another or from one segment of a TIN (valid or invalid) to the other segment, it is called resequencing or merging.

    Note:

    If a taxpayer has tax modules under more than one TIN, the accounts need to be consolidated under one unique TIN. Follow instructions in IRM 21.6.2.4.1.3, Resequencing Action Required, to research for conditions that would prevent a merge. If none are found, merge the accounts with an entity transaction. If conditions are present that would prevent a merge, follow instructions in IRM 21.6.2.4.4,No Merge (NOMRG) Procedures, to consolidate the accounts by moving the modules individually. For ITINs, also refer toIRM 21.6.2.4.1.1Resequencing Methods Procedures.

  2. The following entity transaction codes (TC) apply to resequencing accounts:

    TC Input to change
    011 TIN on a Master File (MF) account or to consolidate two accounts. This transaction is systemically compared against the DM-1 data file.
    013 Name on a MF account. This transaction is systemically compared against the DM-1 data file.
    040 TIN or name on an account which is on the valid segment of MF. It is not systemically compared against the DM-1 data file.
    041 TIN or name on an account which is on the invalid segment. It is not systemically compared against the DM-1 data file.

    Note:

    TC 040 is input only on the valid segment. Use this code when it is necessary to bypass DM-1 data tape validation. TC 041 is input only on the invalid segment. When resequencing the invalid segment of a TIN this code must be used; if not, the computer may erroneously move both the valid and invalid segment of the TIN.

21.6.2.4.1.1  (10-01-2014)
Resequencing Methods Procedures

  1. Resequencing on the Individual Master File (IMF) is often involved with the validity of a TIN.

    1. Each person may have only one TIN.

    2. Once a number is assigned, it cannot be assigned to someone else. A SSN is never "recycled" or reused.

    3. A transposition error in a TIN or name change, without notification to the Social Security Administration (SSA), may cause a TIN mismatch with IRS records. This is referred to as an "invalid" condition.

    4. The computer cross references all TINs to the SSA data and identifies these invalid conditions.

  2. Resequencing accounts is accomplished by the following methods:

    • Automatic resequencing

    • Inputting a name control and name line change

    • Updating the new SSN field, with or without a transaction code

  3. When resequencing an Individual Taxpayer Identification Number (ITIN), see IRM 3.21.263.7.4, Merges Involving ITIN, for information on the revocation of an ITIN and for processing steps. In addition to the steps listed in IRM 3.21.263.7.4, Merges Involving ITIN, take the following steps prior to routing or faxing the Form 4442 to the Submission Processing Center (SPC) ITIN Unit:

    Note:

    Any transfers of refunds, credits, or TC 400 must be completed and posted on the ITIN before requesting the revocation, or they may unpost.

    1. Ensure the resequence transaction has been input and monitor the module until the merge is complete.

    2. Close your CIS case on the ITIN (only if no further actions are needed) and manually close the control that merged to the SSN.

    3. For monitoring purposes, use the CSR number to establish a new control on IDRS (under the new SSN not under the ITIN).

      Note:

      The new control must be established manually. The Correspondence Imaging System (CIS) will not automatically open the new control.



      Use case status "M" .

      Use an activity code that begins with "ITRVK" .

      Use category code "MISC" .

      Use the current date as the received date.

    4. Route the 4442 to the SPC ITIN Unit and close the "MISC" case when the revocation has posted.

      Note:

      Use the ITIN Real Time System (RTS) to review the status of revocation.

  4. Close the "MISC" base when the revocation has posted to (RTS). The status will be "rejected" and the reason code will be" R15."

    Note:

    Allow up to four weeks for the revocation to post. If it does not post, resubmit the Form 4442, after four weeks have passed.

21.6.2.4.1.2  (10-01-2006)
Determining Validity

  1. If the primary TIN and name control (NC) do not match (invalid), they are identified by an asterisk after the TIN. On joint returns, the spouse's TIN is preceded by a "1" if the TIN is invalid.

  2. On IMF Retention Register Microfilm transcripts, the computer assigns a validity digit of "0" when TIN and NC match (valid). A validity digit of "1" is assigned when TIN and NC do not match.

  3. When the DM-1 data tape file is received, it is systemically compared to the invalid segment of MF.

    1. Any change in an account's validity causes a resequence under TC 001 and generates a Document Locator Number (DLN) of 00200–000–00006–9.

    2. A residual record is maintained on the invalid segment after an account is resequenced.

    3. The TIN slot is reserved until released by a returning memo record (TC 026) or the account fails to merge.

  4. Resequencing created by entity transactions is accomplished by a name change (TC 013) or a TIN change (TC 011) to MF.

    Note:

    These accounts are compared to DM-1 data and matched on TIN and NC.

    1. A residual record is maintained on the "from" segment after the account is resequenced.

    2. The TIN slot is reserved until released by a returning memo record (TC 026) or account fails to merge.

  5. Resequenced accounts which fail to merge, return to their original validity slots.

    1. Memo transactions (TC 026), resequencing to release the hold on residual account slots, are directed to the valid segment of MF from which the originating account came without regard to a match with SSA data.

    2. When accounts do not merge, a transcript generates for both accounts involved and the TC 026 transaction does not post.

    Note:

    If the accounts fail to merge when DLN of 00200–000–00006–9 generates, the computer no longer recognizes the invalid segment. Adjustments made to the invalid TIN automatically post to the valid TIN. An Internal Revenue Service Number (IRSN) must be obtained and the valid or invalid TIN is moved to the IRSN. See IRM 21.4.6.5.23.1,UPC 134.

21.6.2.4.1.3  (10-01-2014)
Resequencing Action Required

  1. Action required:

    1. Research IMFOL for the valid and invalid accounts for both TINs (the "to" and "from" TINs) prior to resequencing an account. The resequencing action moves all tax periods present in the account. Specific tax periods cannot be moved independently. Research for open NMRG controls on ENMOD or SUMRY. This should be done to avoid resequencing or merging a case in progress.

    2. Reinstate all lower level modules using Command Code (CC) IMFOLB. Reinstate any vestigial module that could prevent a successful merge by preparing Form 5248, Transfer Request. Form 3774, Request for Research, or CC ESTABM are two of the options available if microfilm research is necessary. See IRM 21.5.2.4.13,Reinstating Retention Register Accounts and IRM 21.2.2.5.10, Requester Responsibilities.

    3. Use caution when moving accounts. Improper attempts to resequence accounts when a no merge condition is present causes a no merge (NOMRG) transcript to generate.

    Caution:

    Resequencing an account to a valid TIN or to an IRSN, even if the attempt fails, can release an overpayment not held with a TC 570 or TC 576 on any active module under the TIN being moved. An I- freeze only holds credit interest. It does not hold the credit. Reminder: A TC 570 cannot post to an invalid account where the DLN 00200-000-00006-9 has posted. Other methods must be used to hold the credit. Open a control with the activity “HOLDREFUND” so that Notice Review will stop the refund.

    Note:

    For merges involving ITINs seeIRM 21.6.2.4.1.1Resequencing Methods Procedures.

    Note:

    See IRM 3.13.5.81.11, ITIN Merge Procedures (ITIN to SSN merges) with Mismatching Name Controls, if applicable.

  2. DO NOT MERGE accounts if:

    • You have not received the prerequisite training to resolve the case

      Note:

      For Telephone Assistors and Taxpayer Assistance Centers (TAC) employees who have not received the requisite training, refer Merges/Resequences involving extensive research to the appropriate area using Form 4442/e-4442, Inquiry Referral. See IRM 21.6.2.4.1.4,Reassignment of NOMRG Cases due to Site Specialization, for guidelines on determining the appropriate referral area.

    • The name control of the "from" account does not match the name control of the "to" account

    • The ITIN to SSN merge should only be completed as instructed in IRM 3.21.263.7.4, Merges Involving ITIN.

    • A TC 150 for the same year is posted on both accounts.

    • Either account contains a vestigial record (removal of modules to Retention Register) for which there is an active tax module or for a vestigial record with the same tax period in the other account.

    • Either account contains an unreversed TC 914, 916, or 918 (Z Freeze).

    • Either account contains a module with an unreversed TC 400 and there is a module for the same tax period in the other account (M- Freeze).

    • One account contains a module with an unreversed TC 576 and the other account contains a module for the same tax period which either contains an unreversed TC 570 or is in a debit balance status. (This is usually a -Q or -R Freeze)

    • Either account contains Mail Filing Requirement (MFR) 08 and Scramble Indicator (SCI) 01, 10, 12, 13, 20 or 23.

    • Both accounts contain a module in Taxpayer Delinquency Investigation (TDI) Status 03 (indicator other than 08) or Taxpayer Delinquency Account (TDA) Status 22, 24, 26, or 60, and the Primary or Collection Location Codes are not in agreement (-T Freeze).

    • Both accounts contain a module for same tax year and the resulting merge would cause more than 52 TCs 766, document code 54, blocking series 400-499 to be posted in the accounts.

    • One or more accounts contain a revoked ITIN, (verify on EUP/RTS).

    • Both accounts contain a module for the same tax period with an unreversed TC 520 (except closing codes 81 or 85-88) (-V Freeze).

    • Both accounts contain an unreversed TC 810 for the same tax period (-E Freeze).

    • The "from" account contains a civil penalty name line which does not match the name control of the "to" account.

    • The name control of the "from" account does not match the name control of the "to" account.

    • Both accounts contain an unreversed TC 930 or 424 on the same tax period or one account contains an unreversed TC 930 and the other account contains an unreversed TC 424.

    • The "from" account contains a CRN 896 or CRN 898 within 6 years of the original offset date. See IRM 21.4.6.5.19,Re-sequence Cases.

      Caution:

      If CRN 898/896 cannot be reversed on an invalid TIN refer to IRM 21.6.2.4.4.12,NOMRG-896/898, for instructions to follow, if the offset is on an invalid TIN.

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

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

    • For Master File Transaction (MFT 55), both modules contain an unreversed TC 608.

    • DO NOT merge Individual Retirement Accounts (IRA) accounts.

    Note:

    Accounts that cannot be merged must be resolved using No Merge procedures. See IRM 21.6.2.4.1.4, Reassignment of NOMRG Cases due to Site Specialization IRM 21.6.2.4.4, No Merge (NOMRG) Procedures.

21.6.2.4.1.4  (10-01-2013)
Reassignment of NOMRG Cases due to Site Specialization

  1. Cases involving merge issues are worked by the designated specialized sites. There are two types of cases involving merge issues:

    • Failed merge attempt, i.e., cases that generate a NOMRG or REVAL transcript.

    • Potential NOMRG cases identified prior to any attempted merge.

  2. The reassignment to the holding number, 0830141335, is performed systemically for cases that generate a NOMRG or REVAL transcript.

  3. The reassignment of potential NOMRG cases to the holding number, 0830141335, is performed manually.

    Note:

    Prior to sending the case to the holding number, you will need to notate the no-merge condition in the case message on CIS or the Form 4442, update the doc type to No Merge, the category to NMRG, and the program code to 710–40053.


    Note:

    If you determine that the case should be assigned to the holding number, 0830141335, and you have no other option other than referring the case using Form 4442/e-4442, fax the Form 4442 to the Inventory Control Manager (ICM) at Andover. The fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only). Address the Fax to "Andover ICM" , and in the notes section of the fax cover sheet indicate "NOMRG/Potential NOMRG" .

    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.

21.6.2.4.2  (10-01-2014)
Multiple Individuals Using the Same TIN

  1. Cases involving multiple taxpayers using the same Taxpayer Identification Number (TIN) are classified generally as mixed entity, identity theft cases, Scrambled SSN cases, or True Scrambled SSN cases. Preliminary research must be completed before the case can be accurately identified. Normally, these conditions are identified while working Computer Paragraph (CP) 36, Duplicate/Amended Filing Condition transcripts.

    Note:

    Do not change the category code to "MXEN" , "IDT1/IDS1" , "IDT3/IDS3" , "SCRM" , or "SSA2" unless specifically instructed to do so by this IRM.

  2. A mixed entity case is the general designation for a case involving the filing of a tax return by an individual who is using a Taxpayer Identification Number (TIN) belonging to another individual. Typically, a mixed entity case involves the filing of returns by both the owner of the TIN and by the non-owner of the TIN.
    In some cases, the erroneous use of the TIN is due to an inadvertent taxpayer or tax preparer error, or a processing error. For inadvertent or processing error cases, the valid TIN of the taxpayer using the incorrect TIN can often be located. Cases in which the erroneous use of the TIN is due to an inadvertent or processing error will have the category code "MXEN" and will be worked under the 710-40054 function and program.
    In many cases, however, the erroneous use of the TIN is not a processing error and does not appear to be inadvertent. For these cases a valid TIN for the taxpayer using the incorrect TIN usually cannot be located. The account information for the taxpayer using the incorrect TIN is moved to an Internal Revenue Service Number (IRSN) or the return is nullified. Cases in which the erroneous use of the TIN is NOT due to an inadvertent or processing error will have the category code "IDT1/IDS1" , or the category code "IDT3/IDS3" etc., and will be worked under the 710-40011 function and program. (Please see 2nd table below for TIN-Related Problem Codes.)

    Note:


    Procedures identified in this IRM as "mixed entity" procedures are applicable to all six categories. The defining characteristics of the six categories are shown in the following table:

    TIN-Related Problem Case Types
    Category Code Defining Characteristic
    MXEN Involves an inadvertent or processing error
    MXSP Involves a Spanish inadvertent or processing error
    IDT1 Involves taxpayer identified identity theft
    IDS1 Involves Spanish taxpayer identified identity theft
    IDT3 Involves IRS identified identity theft
    IDS3 Involves Spanish IRS identified identity theft
    IDT6 Involves Electronic Fraud Detection System (EFDS) cases for taxpayer identified, or IRS identified identity theft cases
    IDS6 Involves Electronic Fraud Detection System (EFDS) cases for taxpayer identified, or IRS identified identity theft Spanish cases
    IDT8 CP 05A cases with prior IVO involvement or Deceased Taxpayer cases ONLY
    IDS8 CP 05A Spanish cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY
    IDT9 Involves an Identity Theft Assistance Request (ITAR)
    IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

    Any mixed entity case that does not involve an inadvertent/processing error is considered, for our purposes, an identity theft case. The category codes reflect this distinction. The category codes further make a distinction between those cases that have no documentation indicating or supporting identity theft from the determined owner of the TIN and those cases that have such documentation.


    Note:

    The following table shows the applicable codes for a mixed entity case and an identity theft case:

    TIN-Related Problem Codes
    Category Code CIS Document Type CIS Program Code Function and Program for Time Reporting
    MXEN/MXSP Duplicate Filing 40054 710–40054
    IDT1/IDS1 ID Theft 40011 710–40011
    IDT3/IDS3 ID Theft 40011 710–40011
    IDT6/IDS6 ID Theft 40016 710-40016
    IDT8/IDS8 ID Theft 40017 710-40017
    IDT9/IDS9 ID Theft 40019 710-40019
    SCRM Duplicate Filing 40052 710–40052
    SSA2 Duplicate Filing 40052 710–40052


    Note:

    This IRM often refers to the "common number" or "CN" . The CN is the taxpayer identification number (TIN) being used by both taxpayers.

  3. A mixed entity case may need to go through the scrambling process. While it is going through this process it is categorized as "SCRM " . See IRM 21.6.2.4.3,Scrambled SSN Case Procedures. The utilization of this process, however, should be rare. This IRM provides guidelines for determining who the owner of the CN is when such determination is needed. The determination is not needed, and should not be made, when the case is a True Scrambled SSN case (see below). For all cases other than True Scrambled SSN cases, the guidelines in this IRM provide sufficient guidance on determining ownership of the CN, and thereby avoiding the scrambling process. There are rare exceptions, and this IRM provides stringent guidelines for determining when a case other than a True Scrambled SSN case should go through the scrambling process.

    Note:

    An ITIN CN will never create a scrambled SSN case. ITIN cases will follow the remaining procedures in this section to determine ownership, before using Mixed Entity procedures.

  4. A True Scrambled SSN case occurs when the Social Security Administration (SSA) assigns the same SSN to more than one taxpayer. This may be validated during preliminary research of NUMIDENT (MFTRA type "U" ). NUMIDENT may reflect SSA assignment of the SSN to multiple individuals.

    • A True Scrambled SSN case requires communication with SSA for resolution.

    • All research steps in this IRM will be performed for True Scrambled SSN cases. This includes the procedures followed for the primary purpose of determining ownership of the CN, e.g.,, making telephonic contact with the taxpayer as instructed in IRM 21.6.2.4.2.12.1, Sending the Letter 239C and Telephone Contact-Stage One. This will be done in order to provide SSA with as much information as we can obtain.

    • The research steps will be completed, but at no time will following the procedures in this IRM result in the IRS making a determination of CN ownership for a True Scrambled SSN case. Only the SSA can resolve True Scrambled SSN cases.

    • If research determines that the same ITIN was assigned to more than one individual, a determination of ownership will be made using the IRM 21.6.2.4.2.12, Pre-Letter 239C procedures. These cases will never be sent to SSA.

  5. A TIN-Related Problem Secondary case occurs when one or both of the taxpayers using the CN is the secondary taxpayer on a joint return.

    TIN-Related Problem Secondary cases will be processed following the general guidelines of this IRM. All relevant procedures will be followed to determine the true owner of the TIN (CN). If all means of determining ownership as provided in this IRM have been exhausted, and a determination of ownership still cannot be made, applicable Scrambled SSN procedures will be followed with the addition of the following:

    • Place the scrambled indicator on the entity of the secondary spouse's TIN (the CN) as well as the IRSNs. The scrambled indicator is input on the CN and IRSNs only.

    • Update the joint name lines on a joint account where the CN is being used as a secondary TIN to replace the CN with the assigned IRSN.

    • Input TC 971 action code AC 017 on the IRSN to cross-reference the primary TIN on the joint account.

    • Follow erroneous refund procedures under the joint account if any credits that require a valid TIN were previously allowed and resulted in a refund.

      Note:

      A determination will always be made for an ITIN case.



    TIN-Related Problem Secondary cases will not always occur for the same tax period.

    Example:

    An individual has filed as the secondary taxpayer for a number of years using a TIN. Another individual, who has not had a filing requirement for a number of years, now files as Single on a current year return using the same TIN.



    Many of these cases will originate as refund inquiries in which, using the above example, the overpayment of the Single taxpayer is offset to a debt on the joint account for the secondary filer for a previous tax year. Cases such as this example provide an "indication" of Identity Theft. Consequently, the Identity Theft procedures in this IRM would be applicable. See IRM 21.6.2.4.2.2, Taxpayer Inquiries Involving Questionable Ownership of a Primary or Secondary TIN on a Filed Return.

  6. An Examination Multiple Filer case is created when the same Taxpayer Identification Number (TIN) appears as a primary TIN on one account and as a secondary TIN on another account for the same tax period. Examination reviews multiple filer cases and sends those involving two or more taxpayers to the Entity function. (For our purposes, this type of case can also be categorized as a TIN-Related Problem Secondary case. See paragraph "6" above for additional information on TIN-Related Problem Secondary cases.) Entity corresponds with all taxpayers requesting verification of their TINs. The resolution is coordinated with AM, using mixed entity or scrambled SSN case procedures, if the Entity function does not locate a different valid TIN for all taxpayers. See IRM 3.13.5.12, Secondary Taxpayer Invalid SSN.See also IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F.

    Note:

    DO NOT scramble ITIN cases.

  7. 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 - freeze is released, follow mixed entity or scrambled SSN case procedures. See IRM 21.6.2.4.2.4,Mixed Entity Procedures, for established mixed entity procedures. See IRM 21.6.2.4.3,Scrambled SSN Case Procedures, for 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.

  8. Refer to the SDC, any "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 Originators (ERO) schemes, etc. Do not refer the case. Continue to work the case. Use Form 4442 to provide the following information:

    1. TIN(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 Correspondence Imaging System (CIS) print of the paper return (if a subsequent paper return was filed and taxpayer(s) are alleging stolen identity)

    Note:

    Fax numbers for CI SDC can be found by selecting F-4442/(e-4442) Referral Fax Numbers, under the Who/Where tab on the SERP Home Page. These numbers are for internal use only. Never give these numbers to the taxpayer.

21.6.2.4.2.1  (10-01-2014)
Telephone Inquiries Regarding MXEN, MXSP, IDTX, IDSX, and Scrambled Cases

  1. A mixed entity case or identity theft case controlled on IDRS can be identified by control categories, "MXEN" "IDTX/IDSX" , , or "SCRM or SSA2" . Unless an exception in paragraph (2) applies, telephone CSRs must not make adjustments on open controlled mixed entity, identity theft or Scrambled SSN accounts. This includes but is not limited to the items in (a) thru (f) below.

    1. Do not input an address change on the account(s). Notate both the old and new address on Form 4442.

    2. Do not release overpayment(s) held on the account(s).

    3. Do not attempt to resequence the account(s).

    4. Do not attempt to unscramble the account(s).

    5. Do not input adjustments.

    6. Do not release freeze conditions on the account.


  2. The following exceptions apply to paragraph (1) above.

    1. For inquiries related to transcripts, see IRM 21.2.3.5.8,Transcripts and Identity Theft.

    2. For balance due accounts, verify high risk disclosure and continue to assist customer with account information (i.e. establishing Installment Agreement (IA), revising IA, providing balance due information and updating the address of record if necessary). An address change may be necessary to ensure the taxpayer receives their balance due notices and/or reminder notices. For additional information, see IRM 21.3.12.6.10, Balance Due Accounts Involving Identity Theft.

    3. For current year returns, If a taxpayer loses or misplaces an IP PIN, the IRS may provide a replacement IP PIN. See IRM 10.5.3.2.15.1, Lost, Misplaced or Non-Receipt of IP PIN, for additional guidance.

    4. For AGI or Self Select Pin inquiries, see IRM 21.2.1.40.1, E-file 1040 Series Online Filing with Prior Year Identity Theft, when the caller is attempting to obtain his/her prior year AGI or Self Select PIN, and the account contains an identity theft indicator.

  3. If a Letter 239C has been sent, and the taxpayer has not responded, advise the taxpayer to complete the Letter 239C questionnaire and return it with all of the documentation requested. See IRM 21.6.2.4.3.5, Determining if the Refund Should be Released, for documentation requested in the Letter 239C. Refunds will be held until a complete Letter 239C response is received.

    Note:

    Do not release refunds on accounts which are controlled on IDRS with the following categories, "IDTX" , "IDSX" , , , or "SCRM/SSA2" . If the taxpayer is claiming a hardship, which may warrant the issuance of a manual refund, refer the case to the Taxpayer Advocate Service (TAS) for hardship determination per IRM 21.4.4.2, Why Would A Manual Refund Be Needed?.


  4. If the case is closed/resolved, you may provide account information to the TIN owner utilizing normal procedures. You may only provide the TIN owner with the information from his/her account only. This information may be combined with the TIN owner's information, such as IRP data, account transcripts etc. Do not provide information from the fraudulent return, except for the prior year AGI and/or PIN as discussed in the fourth exception above. You can identify the following transaction(s) on Integrated Data Retrieval System (IDRS) via cc ENMOD and/or cc IMFOLE, if the case has been resolved.

    • A posted or pending TC 971 AC 501 or

    • A posted or pending TC 971 AC 506

    Additionally, for a closed IDT case, if the SSN owner did not receive their refund, received an incorrect refund amount, or an incorrect balance due notice because the case was worked incorrectly, (i.e. the Customer Service Representative (CSR) failed to input the TC 971 AC 850 causing a second direct deposit into the bad taxpayer's account), treat the case as priority work and take the following actions:

    IF THEN
    The case can be resolved over the telephone, see IRM 21.1.3.20,Oral Statement Authority and IRM 21.5.2.4.2,Adjustments with Oral Statement. Input the account adjustment.
    The case cannot be resolved over the phone and the case meets TAS criteria, see IRM 13.1.7.2,TAS Case Criteria. Follow IRM 21.1.3.18,Taxpayer Advocate Services Guidelines to complete a referral.
    The case cannot be resolved over the telephone and the case does not meet TAS criteria. Complete a Form 4442 and fax to the specific area based on the IDRS number/site in the Form 4442 referral chart below.


    Form 4442 Referral Chart
    SITE POC /FAX NUMBER(S)
    ATL (IDRS 07301 - 07358) P - Marlon King - 678-530-6139
    AUSC (IDRS 06310 - 06333) P - Maria Hernandez - 855-782-2582
    BSC (IDRS 01301 - 01399) P - Victoria Morrison - 631-687-1669
    FSC (IDRS 10371 - 10489) P - Angela Kendricks - 559-445-3023
    S - Alex Mejia -559-445-3027
    KSC (IDRS 09301 - 09352) P- Ramada Johnson - 816-292-6276
    PSC (IDRS 05321–05393) P - Adelina Worner - 267-941-1444
    S - Heidi Jordan - 267-941-1444
    Compliance - SB/SE (IDRS 05601 - 05602) P - Alison Devine - 267-941-1425
    S - Thomas Preso - 267-941-1425
    Compliance - DITA Team (IDRS 05601 and 05602.) P - Rosario Montero - 267-941-1425
    RICS/IVO - (IDRS 14800 - 14899) P - Cassandra Eury - 512–460–7232
    Submission Processing (SPIDT) - Austin (IDRS 06251) P - Brenda Hendrickson - 512-460-4686
    Submission Processing (SPIDT) - Fresno (IDRS 10293) P - Jennifer Ontiveros - 559-454-7033
    S - Eva Amezcua - 559-454-7033
    Submission Processing (SPIDT) - Kansas City (IDRS 09260 P - Edward Geier - 816-292-6123
  5. If an AM employee made an incorrect determination to send a return to MFT 32, the telephone CSR should send a Form 4442 referral to AM (to the employee that made the error) based on the Form 4442 Referral Chart above. All functions will work their own MFT 32 cases moved in error. AM will work the Form 4442 as priority and complete the following:

    • Transfer the return back to the MFT 30

    • Correct the account on MFT 30, including releasing the -A freeze if the return being transferred from MFT 32 posts as a TC 976

    • Correct the entity as needed

    • Notify the SSN owner that he or she appears to be a victim of identity theft, if the notification was sent to the wrong filer

  6. On open cases, regardless of the result of the disclosure probes performed in IRM 21.1.3.2.3, Required Taxpayer Authentication, you cannot give out specific account information on the common number, unless the taxpayer passes additional authentication. For additional information see IRM 21.1.3.2.4,Additional Taxpayer Authentication. If the owner of the TIN, fails the additional taxpayer authentication, you can provide general information on status updates and CIS case notes entered on "AMS" . In order to provide a reasonable time frame necessary to complete the processing of the case, general information from the case may be necessary.

    Caution:

    Do not assume that the taxpayer calling is the true owner of the SSN. Determine if you are speaking with the taxpayer who filed the TC 150 or the TC 976 and ask the appropriate questions related to the appropriate return and data on IDRS. Determining the true owner of the SSN can only be made by a CSR/TE who has been trained in working TIN-Related Problem cases and who makes the determination after all the necessary research steps are taken. As a CSR on the toll-free line, you may have the experience to work TIN-Related Problem cases, but your duties on the toll-free line do not allow the extended amount of time necessary to perform complete research.

  7. If required, customer service representatives (CSRs) should prepare a Form 4442 to refer taxpayer inquiries regarding open identity theft and Scrambled SSN cases, if this is their first time calling and the required processing time frame has passed. See IRM 21.9.2.2.1, Identity Theft Time Frame, to assist with the resolution of the case the following information should be obtained from the caller:

    • Include whether the caller is responding to a Letter 239C, Letter 4674C or Letter 4675C received and the date the letter was issued.

    • Include on Form 4442 telephone number(s) where the taxpayer can be reached and the best time for us to reach them.

    • Include the current address which may be, the address on the return, or address on Form 14039, if applicable.

    • Include information on whether the caller's return was filed electronically or by paper.

    • Include when the return was filed and the amount of refund expected.

    • Include any other pertinent information filed on the return that will be assist the IDT employee in resolving the case.

      Example:

      If the TIN was used by more than one family member, notate the name and correct TIN for each individual on Form 4442.

      Note:

      Also enter a case note on CIS as follows "IDT 4442 present - Check AMS History" .

    Do not prepare a referral (Form 4442) if this is the taxpayer's first time calling and the processing timeframe has not passed and the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. Provide an update on the processing of the case based on your research and CIS case notes. As a reminder, you cannot provide specific details on the case, but you can utilize CIS cases notes to provide an expected time frame for resolution of the case. You should use a similar statement as stated below to minimize additional frustration from the taxpayer:

    "In order for the IRS to continue to combat identity theft, we must take careful steps to ensure we are processing cases accurately and efficiently. Identity theft case processing is complex and requires special handling. Because of the nature and complexity of these cases, processing time frames are taking longer than the normal processing time frame" .


    Exception:

    If the taxpayer has not yet filed a return, and tax-related identity theft is indicated, AM employees follow procedures in IRM 21.9.2.2, Identity Theft - Expanded Procedures, and IRM 21.9.2.3, Identity Theft - Telephone Overview and TAC employees follow procedures in IRM 21.3.4.30, Identity Theft Overview. Do not prepare a Form 4442 in these instances.

    Caution: If a referral is required while staffing the AM toll-free telephone line, or if you are located in a Taxpayer Assistance Center (TAC), prepare Form 4442, Inquiry Referral as follows:

    If there is... Then refer Form 4442 to...
    An open control The employee who has a control on the account.

    Note:

    Do not refer cases with IDRS numbers listed in IRM 21.5.2.3(5) (f), Adjustment Guidelines – Research This is a temporary holding number that is used as a result of the Site Specialization Process. For cases assigned to a temporary holding number, use the procedures below related to "no open control cases"

    Reminder:

    Open control cases should not be faxed to the ICM in Andover. The Form 4442 should be referred to the site where the open control resides.

    No open control (The case is not assigned to an employee or assigned to a temporary holding number.) To the Inventory Control Manager (ICM) in Andover. The fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only). Address the Fax to "Andover ICM", and in the notes section of the fax cover sheet indicate, IDT1/IDS1 or IDT3/IDS3".

    Reminder:

    A referral should only be faxed to Andover CDS# if there is no open control to an employee and the taxpayer is providing additional information that will assist in the resolution of the case.

    Exception:

    Cases categorized as "MXEN" should not be faxed to Andover, unless your site does not work DUPF cases. These cases should be retained and worked at the local campus.

  8. Refer Scrambled SSN Forms 4442 as follows:

    If there is... Then refer Form 4442 to...
    An open control The employee who has a control on the account.

    Note:

    Do not refer cases with IDRS numbers listed in IRM 21.5.2.3(5) (e), Adjustment Guidelines – Research .This is a temporary holding number that is used as a result of the Site Specialization Process. For cases assigned to a temporary holding number, use the procedures below related to "no open control cases"

    Reminder:

    Open control cases should not be faxed to the ICM in Andover, unless your site does not work SCRM cases. The Form 4442 should be referred to the site where the open control resides.

    No open control (The case is not assigned to an employee) To the Inventory Control Manager (ICM) in Andover. The fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only). Address the Fax to "Andover ICM", and in the notes section of the fax cover sheet indicate "SCRM".

    Note:

    A referral should only be faxed to Andover CDS# if there is no open control to an employee and the taxpayer is providing additional information that will assist in the resolution of the case.

  9. Low Income Taxpayer Clinics (LITCs) can assist low income taxpayers in resolving issues with the IRS involving a mixed entity or scrambled SSN case. LITCs also help educate taxpayers who speak English as a second language about their taxpayer rights and responsibilities. If appropriate, notify the taxpayer about the availability of LITCs. Refer the taxpayer to Publication 4134, Low Income Taxpayer Clinic List.

21.6.2.4.2.2  (10-01-2014)
Taxpayer Inquiries Involving Questionable Ownership of a Primary, Secondary or Dependent TIN on a Filed Return

  1. Examine taxpayer inquiries for any indication of identity theft involving mixed entity criteria.

    1. Examples involving two or more returns include, but are not limited to, references to a Letter 673C, a notice of tax due, references to an attempt to e-file a return that was rejected due to a return already having been filed, a missing refund, or the amount of the refund is different than the amount claimed, etc. and the taxpayer claims she/he did not file more than one return. Examples in this category are considered tax-related identity theft issues.

    2. Examples involving only one posted return include, but are not limited to, references to impact to social security benefits, low income housing benefits, no filing requirement or below filing requirement, and the taxpayer claims she/he did not file a return. Examples in this category are considered tax-related identity theft issues.

    3. Examples involving TIN-Related Problem Secondary cases include issues in which a taxpayer's overpayment has been applied to an account that shows the taxpayer as the secondary filer and the taxpayer claims she/he did not file on that account. See IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN. Examples in this category are considered tax-related identity theft issues.

  2. Follow procedures in IRM 21.6.2.4.2.3, Preliminary Research, for tax-related identity theft issues involving questionable ownership of a primary TIN on a filed return (mixed entity criteria).

    Note:

    For cases involving only one tax return also see IRM 21.6.2.4.2.8.1 #.Identity Theft - One Return Present.


  3. Provide guidance for non-tax-related identity theft using an appropriate letter such as Letter 239C. Examples would include references to a lost or stolen purse/wallet, questionable credit card activity, or a questionable credit report. If there are no indications the tax return involved tax-related identity theft, refer to resources provided in IRM 21.9.2.3, Identity Theft - Telephone Overview.

    Note:

    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 0847124781 or if Spanish speaking, to 1030424443.

  4. All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached and cases referred via Form 14027-B, Identity Theft Case Referral. Follow procedures in IRM 10.5.3.2.10.1, The Identity Protection Specialized Unit (IPSU) and Referrals to Other Functions on Form 14027-B, when a Form 14027-B, or a Form 14103 is received.

21.6.2.4.2.3  (10-01-2014)
Preliminary Research

  1. Make every effort to locate the correct TIN for each taxpayer before contacting the taxpayer(s).

  2. Utilize IMFOL, RTVUE, NAMES, INOLE, DUPOL, TRDBV and IRPTR, etc., to conduct complete research as applicable. In addition, the IAT aMend tool is mandated for use by all AM employees working CP 36F, Mixed Entity, Scrambled SSN and all IDT cases, which includes streamline and non-streamline cases.

    Exception:

    CSR's are not required to conduct additional research to make a CN determination on cases referred by Field Assistance (FA). When a potential IDT victim visits a TAC office, FA will attempt to verify the identity of the victim and update AMS history with pertinent information that will assist the identity theft caseworker with resolution of the case. For cases where a TC 150 has already posted, and the taxpayer was unable to e-file because the primary or secondary SSN has already been used, FA will annotate an "S" in the upper right corner of Form 14039, or the police report in "red" on all cases that can be verified. These cases will also be controlled to IDRS # 1330075931 and you should see the activity code "FAIDTAM" . The account will be in status "B" and the category code should be "MISC." These cases will also be assigned a priority code 7. For additional information on FA procedures see IRM 21.3.4.30.3,Tax Return Related Identity Theft Issues.

    Exception:

    CSR's are not required to research CC IRPTR when working cases utilizing procedures in IRM 21.6.2.4.2.5.1, Electronic Fraud Detection System (EFDS) Case Processing, unless an exception applies. Please refer to IRM 21.6.2.4.2.5.1, if you are working an EFDS case. Make sure all applicable preliminary research actions have been addressed and/or taken before proceeding.


    • Caution:

      If in reviewing the account, it is identified that other tax periods are affected by identity theft, then all affected active tax years must be resolved for the primary and/or secondary Taxpayer (TP), utilizing current IRM guidance, at the same time for each identity theft victim.

      Note:

      Active tax years are tax years where IRPTR data is still available and the module is not in retention.

      Caution:

      CSR's should not place a control in "B" when there are multiple years involved that are assigned to multiple employees. Refer to IRM 21.5.2.3(2), Adjustment Guidelines – Research, to address multiple years.

  3. Please refer to Exhibit 21.6.2-6, Identity Theft Functional Routing and Referral Charts, to determine if your case should be routed/referred to another function before proceeding.

  4. For ITIN cases, use EUP/RTS to locate DLNs to request any relevant original Form W-7 application documents.

    Note:

    For ITIN cases, if the Form W-7, Application for IRS Individual Taxpayer Identification Number, clearly indicates which taxpayer was assigned the ITIN, make a notation of this for the CSR/TE who will be working the case, after reassignment from Andover.

  5. As a reminder, DUPF employees are only required to order returns as indicated in IRM 21.6.7.4.4.1 (4), CP 36 - Control. If the return was not ordered, the CSR/TE's resolving the identity theft case will order the return. A return may be necessary, if any of the following conditions are met unless an exception applies:

    • No information exists on CC TRDBV for the duplicate return and/or schedules filed

    • No income information is available on CC IRPTR

    • The case requires routing to Automated Under Reporter (AUR) or Exam

    • The case is a true "MXEN" entity case

    • A CP 36I was generated, but the Form 14039 was not scanned to the CIS case

    • The Form W-2 is missing and wages and withholding needs to be verified per IRM 21.6.3.4.2.2 (11), Withholding (W/H) Tax Credit

    • The return is missing schedules and/or required forms

    • The return is filed under an ITIN and reports wages

    • The taxpayer is deceased and you need Form 1310 or court documents to issue a refund

    • You suspect that the return is for another taxpayer with a valid SSN, but cannot locate the other SSN on NAMEI

    • You suspect that the return is for another tax year based on your research, but cannot validate this without the return

      Note:

      CSRs performing the resolving actions on a case should determine if documentation (which includes the Form 14039) is needed to make a determination of TIN ownership. If enough information has been received, the CSR should work to resolve the case to completion. Requesting unnecessary documents will delay the processing of the case.

      Exception:

      If the case meets CAT A or Discriminate Function (DIF) scoring criteria, per IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION "Send Return(s) to Examination for Review", the return "must " be ordered.

      Caution:

      When a refund is due, you should not order the return "only" to verify the signature. If the information has been transcribed on TRDBV, the signature should have been validated during processing. You should assume the return had a valid signature and continue processing. In addition, do not order the return if the entity information is not present on TRDBV, if it was not transcribed, this means the address and name was the same as MF. If you determine through additional research the signature is needed for other purposes and/or the entity information is incorrect, proceed and order the return.

      Note:

      This list is not all inclusive


    If the return is required and is not already attached to the case, CSR/TE's resolving the identity theft case should utilize CC ESTAB using "DQ" as the definer. In the remarks section of the ESTAB request, annotate the following remarks, "AM-ID Theft" . This annotation will notify Files to send the request to the Image Control Team (ICT) team to scan, and also pull the returns as a priority.

  6. Search returns, schedules, and forms for a different TIN, if applicable. Research spouse and dependent information whenever available.

    Caution:

    If reprocessing a return and research indicates prior filing by the spouse, see IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F for additional information.

  7. Compare all documents and return information for:

    • Name

    • Social Security Number

    • Address

    • Occupation

    • Exemptions

    • Signatures (except for e-filed returns when a signature is unavailable)

    • Similar tax data

    • Form W-2, etc.

    • Marital status changes

    • Tax preparer

  8. Research the TIN (valid and invalid) to determine if there was a mixed entity, identity theft, or scrambled case in prior years and subsequent years to locate any possible cross-reference TIN.

    Note:

    If a valid TIN is not located and/or the case cannot be resolved utilizing one of the Streamline/CAT 7 (nullity) processes, you will need to create an IRSN for the identity theft (bad) return.

  9. If a valid TIN can be located for each taxpayer and the CN is an SSN, change the category code to a MXEN and retain the case. See IRM 21.6.2.4.2.4, Mixed Entity Procedures.

    Reminder:

    All cases assigned as a MXEN will be worked in the DUPF sites.

  10. CP 36N and CP 36P transcripts generate when a CP 05A is present on the module. The CP 36 N generates when a CP 05A is present and the module has a credit balance. The CP 36 P generates when a CP 05A is present and the module has a zero or debit balance. If the case shows prior IVO involvement, see IRM 21.6.2.4.2.5.2, TIN-Related Problems Cases with Previous IVO Involvement, for case resolution. Make sure all applicable preliminary research actions have been addressed and/or taken before proceeding.

  11. If the case shows a deceased taxpayer indicator on CC INOLET, see IRM 21.6.2.4.2.5.3, TIN Related Problem Cases with Deceased Taxpayer Indicators, for case resolution. Make sure all applicable preliminary research actions have been addressed and/or taken before proceeding.

  12. Utilize any of the following tools to determine if the returns can be verified bad and/or good:

    • Refund Scheme Listing

    • The IRP Data and

    • IRPTR/IDRS Data Decision Tree data, Exhibit 21.6.2-3

    If you determine the returns are bad and/or good, leave a CIS case note indicating "Bad/Good" or "Good/Bad " "per IRP data" or "Refund Scheme" . After this action has been completed, if the case has not been previously assigned to the Centralized Distribution Site (CDS) holding number, follow instructions per (16) below. If you are a CSR assigned to work identity theft cases, you should proceed to IRM 21.6.2.4.2.5.4, TIN-Related Problems for IRP Data and Refund Scheme Case Processing. DUPF employees have not been trained to work these type cases; therefore, the case should be assigned to the holding number.

  13. For non-streamline cases, record all significant research actions and information on the appropriate sheet according to the instructions in, IRM 21.6.2.4.2.6,TIN-Related Problem Research Sheet.
    Include a CIS case note when a determination is made (i.e., CP 05A, DECD Taxpayer (TP), Bad/Good per IRP data etc.). Refer to paragraph (17) below for additional information on how to categorize and reassign the case.

    Note:

    If you are preparing the case for reassignment to another CSR/TE or to the holding number, 0830141335, you may notate your research in the Notes section of the CIS case in lieu of using the research sheets.

  14. If a valid TIN cannot be located for each taxpayer and the CN is an SSN, or if the case does not meet the criteria in paragraphs (10), (11) or (12) above, refer to paragraphs (16) and (17) to determine how the case should be categorized (i.e, IDT1/IDS1, or IDT3/IDS3), before reassignment to the Andover holding number. International cases should be reassigned to "0533238003" . Perform a complete statute search prior to reassigning the case and leave a case note that indicates the case is related to an identity theft issue.

    Caution:

    The Assessment Statute Expiration Date (ASED) does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14, paragraph (3) (b), Criteria for Establishing a Statute of Limitations Period for additional information.

  15. If NUMIDENT information is needed the CSR/TE resolving the identity theft case will order the MFTRA "U" , if applicable. If the NUMIDENT shows multiple issuances of the social security card and the names are the same or similar, continue your research to determine if this is a scrambled SSN case.

    Caution:

    NUMIDENT is for internal use only; never send NUMIDENT to the taxpayer.

    Note:

    Only attach the NUMIDENT to the primary CIS case when a determination has been made that the NUMIDENT is required and necessary to resolve the case.

  16. Search returns and entity modules for indications of identity theft such as identity theft documentation attached to the return or a previously posted TC 971 with Action Code (AC) 501, or a TC 971 with Action Code 522. CP 36I transcripts are also generated when ID Theft is indicated and/or with the filing of a Form 14039. When a Form 14039 or similar statement is attached to a duplicate return Submission Processing codes a Special Processing Code (SPC) 8 on the case, which generates a TC 971 AC 522 on CC ENMOD. You may also see CP 36U transcripts that generate an IDT1 and CP 36V transcripts that generate an IDT3. These transcripts are generated based on prior identity theft indicators on IDRS.

    Note:

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

    Note:

    For all IDT cases an an acknowledgement of receipt of Form 14039 or similar statement is required per IRM 10.5.3.2.6 (7), Overview - Identity Theft Supporting Documentation. The Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, will be used to acknowledge receipt of Form 14039 or similar statement. There should be rare instances when an acknowledgement letter has not already been issued. Review CC ENMOD and CC TXMOD for other acknowledgment letters already issued (i.e., Letter 4402C issued, CP 01S or CP 701). If an acknowledgement letter has already been sent, or if an exception applies, per IRM 10.5.3.2.6 (7),Overview - Identity Theft Supporting Documentation, you are not required to issue Letter 5073C. Please exercise caution when acknowledging receipt of documentation by mail. The address on Form 14039 may be different from the address on ENMOD. Also refer to IRM 21.9.2.2.1, Identity Theft Time Frame. Procedures for incomplete documentation are also located in this same reference.

    Reminder:

    If the original IDT case is not resolved within 180 days and no other contact has been made with TP, an interim letter may be required within 60 days.

  17. After completing the applicable steps in paragraphs 1-16 above, the case should be categorized as "IDTX/IDSX" , as appropriate per IRM 21.6.2.4.2,Multiple Individuals Using the Same TIN. In some instances, the case may have already been assigned an IDT6/IDS6 category code because an EFDS score was assigned to the case or as an IDT8/IDS8 because of a systemic assignment. As a reminder, this guidance is intended for CSRs/TEs that are required to reassign cases to the Andover holding number because they have not been trained to resolve full-scope identity theft cases. All identity theft cases are worked in the specialized IDT sites only by full-scope employees. If you are resolving an identity theft case, please refer to the "Order of Priority" chart below. Because some cases are categorized differently for reporting purposes, CSRs must ensure cases are worked in priority order. When a site is working a special project, CSRs should work cases as designated by their site.

    Note:

    Per IRM 21.8.1.1.1, Campus Consolidation and Program Centralization, PSC will work any identity theft case that has international involvement. Change the case data in CIS to reflect the case is international when applicable.

    Order of Priority - IDT Case Processing
    1st Priority Operation Assistance Requests (OARs)
    2nd Priority IDT9
    3rd Priority Priority Code 7 Cases
    (This includes FA cases)
    4th Priority Priority Code 8 Cases
    5th Priority IDT1/IDS1 - Aged Cases
    (Can also become an IDT8/IDS8, at the point of closure)
    6th Priority IDT3/IDS3/IDS3 - Aged Cases
    (Can also become an IDT8/IDS8, at the point of closure)
    7th Priority IDT6/IDS6
    (Worked as priority if the site has IDT6 cases in inventory)



    TIN-Related Problem Case Types
    Category Code Defining Characteristic
    MXEN Involves an inadvertent or processing error
    IDT1 Involves taxpayer identified identity theft
    IDS1 Involves Spanish taxpayer identified identity theft
    IDT3 Involves IRS identified identity theft
    IDS3 Involves Spanish IRS identified identity theft
    IDT6 Involves Electronic Fraud Detection System (EFDS) cases
    IDS6 Involves Electronic Fraud Detection System (EFDS) Spanish cases
    IDT8 Involves identity theft (CP 05A, cases with prior IVO involvement or Deceased Taxpayer cases ONLY)
    IDS8 Involves Spanish identity theft (CP 05A, cases with prior IVO involvement or Deceased Taxpayer Spanish cases ONLY)
    IDT9 Involves an Identity Theft Assistance Request (ITAR)
    IDS9 Involves a Spanish Identity Theft Assistance Request (ITAR)

    For all identity theft cases perform the following actions:

    • Ensure all relevant documents have been scanned to the case.

    • Ensure all actions taken are noted/attached to the case per paragraph (13) above.

    • Ensure all related CIS cases (for the same tax year) are linked to the IDT case before closing your control

      Exception:

      A 36F case should not be closed to the IDT case, since the case is not being resolved, you must link the case and route to the Andover Holding Number "CDS"

    • Ensure the 5073C, CP 01S or CP 701 acknowledgement letter was issued per paragraph (16) above, if applicable (The acknowledgement letter is not required for IRS identified IDT cases).

    • Ensure that a TC 971, AC 522 reflecting an appropriate Tax Administration Source Code is input on CC ENMOD. See IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators , for additional information. For taxpayer identified IDT, where the taxpayer has initially asserted identity theft, the account should already be marked with a TC 971 AC 522 "PNDCLM" . A second TC 971 AC 522 reflecting receipt of documentation is also required using the appropriate Tax Administration Source Code. Refer to IRM 10.5.3.2.6.3, Marking Taxpayer Accounts When Accepting Identity Theft Supporting Documents for additional guidance. For IRS identified IDT, a second TC 971 AC 522 is not required if supporting documentation was not requested and received. For cases already marked by another business unit for the same year and same tax administration code, do not input a second TC 971 AC 522.

      Exception:

      Input of TC 971 AC 522 is not necessary for cases that have been categorized as a "MXEN"

    • Update the Doc Type and Statute Clearance check box when reassigning a case to CIS user.

    • Reassign the case to IDRS number 0830141335 when appropriate. See the CIS Performance Guide – CSR Guide for the correct procedures on these required actions. Also see IRM 21.5.1.5.2(10),Cases Currently Assigned in CIS, for additional information.

      Exception:

      Cases categorized as "MXEN" , should NOT be assigned to the Andover holding number.

    Note:

    The specialized sites will receive IDT1/IDS1's created by Andover and Fresno IPSU teams. IPSU does not perform the preliminary research prior to assignment to specialized sites. For more information, please see IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2.

    The mere mention of "identity theft" or of an identity theft event on any document processed in Accounts Management does not automatically establish the document as an IDT1/IDS1 case. This holds true even if the taxpayer indicates the identity theft event has tax implications. The issue must be identified and worked, if possible, by the area initially receiving the case. For example, a Form 1040X with a note attached that the taxpayer had his wallet stolen will be worked per normal procedures by the site receiving the Form 1040X. The notification of the identity theft event, i.e., the theft of the wallet, will be addressed by following the guidelines in IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2.

    A case reassigned to 0830141335 in error will be returned to the originating site, unless your site has the skill to resolve the case. This will result in an adverse impact to the taxpayer due to the delay in processing. If a CP 36F case is not IDT but was assigned to IDT in error, reassign to 0137028157. For CP 36F cases, also leave a case note on AMS indicating why the case is being returned.

21.6.2.4.2.3.1  (10-01-2014)
Required Action on All Identified IDT Cases

  1. Some "IDT1/IDS1" cases are primarily notifications from the taxpayer that another individual has filed a federal tax return using his or her TIN. These notifications may be received in the form of a police report or the Form 14039, Identity Theft Affidavit, and may or may not include federal or state issued identification. A common occurrence is multiple controls on a tax year involving a duplicate filing , or mixed entity control, and the "IDT1/IDS1" or "IDT3/IDS3 " control. If you determine that the notification "IDT1/IDS1" or "IDT3/IDS3" control is related to an open "DUPF" or mixed entity control on the module, link the "IDT1/IDS1" case to the open mixed entity case, then close the "DUPF" case.

  2. The receipt of a "notification" or an "incidental" Form 14039 or some similar type of information, e.g., a police report regarding identity theft, requires you to change the category of the "DUPF" or MXEN case to "IDT1/IDS1" , if the taxpayer attached the documentation required with Form 14039, or "IDT3/IDS3" if the taxpayer did not attach the required documentation.

    If you have such a case that does not have all the documentation generally required with the Form 14039, you do not have to request such documentation. The CSR/TE performing the resolving actions on the case will determine if such documentation is needed to make a determination of TIN ownership.

  3. If the Form 14039, Identity Theft Affidavit or correspondence is received alleging preparer misconduct rather than ID theft, prepare and send a Letter 131C, Information Insufficient or Incomplete for Processing Inquiry, advising the taxpayer that we are returning their Form 14039 or correspondence. Include the following verbiage in the letter." We’re returning your Form 14039 because the information you provided indicates you have a return preparer misconduct issue. Complete the enclosed Form 14157 and Form 14157-A. If you visited a return preparer, but didn’t authorize the filing of a return, then check Box 11(a) "Other" of Form 14157 and write in "Return Filed Without Authorization or Consent" . Be sure to include the documentation listed on page two of Form 14157-A, to verify your claim. No action can be taken until you send the required forms and documentation. Send the forms and documentation to the following address" :

    Internal Revenue Service
    AM Preparer Complaints
    5333 Getwell Road
    Mail Stop 58
    Memphis, TN 38118
  4. Some incidental or notification "IDT1/IDS1" , "IDT3/IDS3" or "TPRQ" cases that do not involve a mixed entity issue may be received by the designated specialized units working TIN-Related Problem cases. These receipts generally fall into 2 categories:

    • The case involves an incidental Form 14039 that is attached to correspondence requiring the resolution of a non-TIN-Related Problem issue.

    • The case involves a self identified-non-tax-related identity theft issue with incomplete documentation.




    If either of these types of cases is received in a specialized unit working TIN-Related Problem cases, the case should not be reassigned back to the originating area. It should be worked by the specialized unit or assigned as deemed appropriate by your local management.

    See IRM 21.9.2.4.1,Self Identified - Tax Related Identity Theft - IDT2, for general guidelines on processing either of the two categories of Form 14039 cases described above.

  5. For all IDT cases, an acknowledgement of receipt of Form 14039 or similar statement is required, per IRM 10.5.3.2.6(7), Overview - Identity Theft Supporting Documentation. The Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, will be used to acknowledge the Form 14039 or similar statement. IRM 21.3.3.1.1, Policy Statement P-21-3 (formerly P-6-12), directs us to issue timely and quality responses to taxpayer correspondence. "IDT1/IDS1," "IDT3/IDS3" or "TPRQ" cases described in this subsection are, according to Policy Statement P-6-12, considered correspondence. Generally, the response provided to the taxpayer who has submitted this type of correspondence is the closing Letter 239C, Letter 4674C, or CP 01 notice informing the taxpayer that we have made an SSN ownership determination. A response, as described here, is considered timely if issued within 180 days of the received date of the "notification" "IDT1/IDS1" , "IDT3/IDS3" or "TPRQ" document.

    Note:

    The table in IRM 21.9.2.2.1, Identity Theft Time Frame,, shows that the date an inquiry was received by a CSR on the Toll-Free line could also be the starting date for the 180 day time period. It would be the starting date if the inquiry precedes the receipt of the Form 14039. See IRM 21.9.2.2.1,Identity Theft Time Frame, for a table showing timeliness guidelines.

    Note:

    See the "Exception" in paragraph (1) of IRM 21.3.3.4.2.2, Interim Responses, for more information on the 180 day response time and Form 14039.


    If a closing response cannot be issued by the 180th day in this situation, an interim letter must be sent informing the taxpayer that it will require additional time to issue a response providing the results of our processing of the case. The time-frame given in this interim letter may not exceed 60 days.

    Note:

    The issuance of a closing letter may or may not coincide with the complete resolution of the case. The closing letter is sent when we can share with the taxpayer the results of our processing of the case, e.g.,, we have made an ownership determination. We should not wait until all resolving actions, e.g.,, TC 400 account transfer procedures, have been completed before sending a closing letter.



    If additional interim letters are needed, the time-frame given in the letter must not exceed 60 days. Every effort, however, must be made to provide a closing response within the initial 180 day time-frame.

    Caution:

    A reasonable effort must be made to respond or send an interim letter within the time-frame previously given. Such an effort is considered reasonable if it does not hinder the primary objective of resolving the mixed entity condition and issuing a quality closing response.

    Caution:

    Be sure you are sending any necessary letters to the correct address. The Correspondex letter system will default to the Address of Record which may or may not be the correct address for your correspondence. Override the Address of Record when appropriate.

21.6.2.4.2.3.2  (10-01-2013)
Reversing TC 971 AC 501 or TC 971 AC 522

  1. There may be instances when it is necessary to reverse a TC 971 AC 501 or a TC 971 AC 522. Use TC 972 in CC FRM77 on the Entity module to reverse a TC 971 AC 501 or TC 971 AC 522. In the TRANS-DT field, enter the transaction of the AC 501 or AC 522 being reversed. In the SECONDARY-DT field, enter the tax year of the AC 501 or AC 522 being reversed in MMDDYYYY format. In the MISC field, enter "WI AMADJ XXXX" where "XXXX" represents a valid reason code. For additional information on reversing the AC 501 and/or AC 522, see the IRM references below:

    • IRM 10.5.3.2.9.2,Manually Reversing TC 971 AC 501 and IRM 10.5.3-5, IMF ONLY TC 972 AC 501 - Reversal of TC 971 AC 501.

    • IRM 10.5.3.2.7, Reversing Pending Identity Theft Claims - TC 972 AC 522 NORPLY or NOIDT and IRM 10.5.3-13,IMF ONLY TC 972 AC 522 — Reversal of TC 971 AC 522.

21.6.2.4.2.4  (10-01-2013)
Mixed Entity Procedures

  1. A mixed entity case is created when two taxpayers file a return with the same TIN, also known as the common number (CN). Normally, this condition is identified while working CP 36, Duplicate/Amended Filing Conditions, transcripts.

21.6.2.4.2.4.1  (10-01-2014)
Resolving Mixed Entity Cases

  1. Analyze the case and identify the correct and incorrect taxpayer for the CN as follows:

    1. Taxpayer A correctly used the TIN and remains on the CN.

    2. Taxpayer B incorrectly used the TIN and is input to a valid TIN, or to an Internal Revenue Service Number (IRSN), located through research/taxpayer contact.

      Note:

      There can be more than one Taxpayer "B" that incorrectly used the TIN. See IRM 21.6.2.4.2.8.3,A Different Valid TIN Is Not Located AND Neither Return was Filed by Common Number Owner (Bad/Bad), for additional guidance on how to process this type case.

      Caution:

      Taxpayer B is moved to an IRSN only when it has been verified that the CN does not belong to Taxpayer B and a valid different number cannot be located.

      Example:

      Taxpayer A, John Smith, and Taxpayer B, Jane Smythe, are both using the CN. NUMIDENT indicates that the CN was assigned to John Smith. NUMIDENT does not indicate that the CN was ever assigned to Jane Smythe. Research and correspondence with Taxpayer B does not provide a valid TIN for Taxpayer B, Jane Smythe. Taxpayer A, John Smith, is the correct CN owner and would remain on the CN. Taxpayer B, Jane Smythe, is the incorrect taxpayer and would be moved to an IRSN.


      Caution:

      If Taxpayer B's return is to be reprocessed AND Taxpayer B's return shows a primary and a secondary taxpayer, research the secondary taxpayer's account to determine if a return has already been filed by the secondary taxpayer for the tax year at issue. If a return has been filed by the secondary taxpayer, resolve the duplicate filing issue before reprocessing Taxpayer B's return. Not resolving the duplicate filing issue will result in the generation of a CP 36F case. See IRM 21.6.7.4.5,Multiple Uses of Taxpayer Identification Numbers - CP 36F

  2. If either account contains an offset (CRN 896 or CRN 898) to a state or federal agency, take no action before referring to IRM 21.4.6.4.2.11, TOP Offsets Involving ID Theft .

  3. Consider possible changes to the Return Processable Date. See IRM 21.5.6.4.17, I- Freeze.

  4. For mixed entity cases involving identity theft, see IRM 21.6.2.4.2.8.1.1 #, Identity Theft - More Than One Return Present.

21.6.2.4.2.4.2  (10-01-2014)
Valid TIN Located - Taxpayer "A" Posted First

  1. The following procedures must be used when a valid different TIN is found for Taxpayer B and Taxpayer A posted first:

    1. Input TC 290 blocking series 00 and use Taxpayer A's return as the source document. Notate in remarks "Mixed entity." or similar remarks.

      Note:

      If Taxpayer A's return is not present, input TC 290, blocking series 05, and "No Source Document (NSD)" to release the "A" freeze.

    2. Input TC 971 with action code 002. Enter Taxpayer B's TIN as a cross-reference.

    3. Input TC 971 with action code 017 on Taxpayer B's account after the TC 000 posts. Enter Taxpayer A's TIN as a cross-reference.

      Note:

      Close the CIS base and monitor the TC 000 for posting then input the TC 971 AC 017.

    4. Update the entity on Taxpayer A's account if the original information has changed.

    5. Transfer Taxpayer B's payments to his/her account and establish a current entity if not present.

      Note:

      If TC 000 is the first action input, the credit transfer bypasses the National Account Profile (NAP) validity check.

    6. Take the appropriate steps to post Taxpayer B's tax information to the correct TIN.

      Note:

      If a refund was issued from the CN to Taxpayer B, the refund transaction must be moved to Taxpayer B's TIN. See IRM 21.5.2.4.23.10, Moving Refunds.

    7. If the taxpayer or the preparer used an incorrect TIN, send a Letter 257C advising the taxpayer of the correct TIN to use. If Submission Processing (SP) processed the return using a different TIN, send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    8. Send a closing Letter 4674C to Taxpayer A if the conditions in paragraph "i" below are applicable. On cases filed as married filing jointly, the Letter 4674C should be addressed to both taxpayers.

      Exception:

      If a balance due or other account issue is involved, or if the language in the Letter 4674C is not appropriate for your specific case scenario, send a Letter 239C to the taxpayer for cases input with a TC 971 AC 501. A CP 01 will systemically generate between 2 and 12 cycles after the input of the TC 971 AC 501 depending upon when the taxpayer's account adjustment is completed. The CP 01 is issued only once within a three year period. If a CP 01 has already been issued, see IRM 10.5.3.2.9.1,(1) Actions Taken After TC 971 AC 501 Placed on Account, for additional guidance.

    9. If the incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error, input the appropriate TC 971 AC 501 or TC 971 AC 506 with the appropriate post and delay code(s) 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 .

21.6.2.4.2.4.3  (10-01-2014)
Valid TIN Located - Taxpayer "B" Posted First

  1. The following procedures must be used when a valid different TIN is found for Taxpayer B and Taxpayer B posted first:

    1. Adjust the CN account to reflect Taxpayer A's return data using blocking series 00. If working on CIS, the adjustment is still input using blocking series 00 since Taxpayer A's return is considered the original return; however it should be input as a NSD.

    2. Use priority code 1 if the return requires DIF scoring.

    3. Use a hold code to prevent issuing erroneous notices to the taxpayer.

    4. Use a posting delay of 2 cycles on the adjustment if Taxpayer B requested a direct deposit and the refund did not generate due to the TC 976. This will allow the TC 971 AC 001 to post, before the adjustment, and prevent the refund from being direct deposited into Taxpayer B's account.

    5. See (2) below for ACA consideration if adjusting the 2014 tax year.

    6. Address any incorrect Combat Zone changes made to Taxpayer B's account, if Taxpayer A was in a Combat Zone. Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is, or was serving in a designated combat zone area. The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a -C freeze, additional research is required to determine the taxpayer's CZ status.

      1. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take.

      2. If Combat indicator is "1," then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collection of tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer, if needed.

      3. If Combat indicator is "2," then the taxpayer is no longer a combat zone participant. Follow normal procedures to work the case.

    7. If ID theft year is 2008 and First Time Home Buyer Credit (FTHBC) was received from the TC 150, see IRM 21.6.4.4.18.4, Manually Adjusting the Recapture Amount.

    8. Transfer Taxpayer B's payments to his/her correct account.

    9. Input TC 971 with action code 001. Enter Taxpayer B's TIN as cross-reference.

    10. If a refund was issued on the CN to Taxpayer B, it must be moved Taxpayer's B valid TIN. See IRM 21.5.2.4.23.10,Moving Refunds, for moving refund procedures.

    11. Adjust the Assessment Statute Expiration Date (ASED), if necessary. Notate in remarks and on CIS "DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original" or similar remarks.

    12. Correct the entity module to reflect Taxpayer A's address using information on CIS, AMS, and IDRS to determine the most current address.

    13. Notify the taxpayer if a balance due results.

    14. Take the appropriate steps to post Taxpayer B's tax information to the correct TIN. See (3) below.

    15. Input TC 971 with action code 017 on Taxpayer B's account if the account is established. Enter Taxpayer A's TIN as a cross-reference. If not established, input TC 000, close the CIS base, monitor for the posting of the TC 000, and then put the TC 971 AC 017.

    16. If the taxpayer or the preparer used an incorrect TIN, send a Letter 257C advising the taxpayer of the correct TIN to use. If SP processed the return using a different TIN, then send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    17. Send a closing Letter 4674C to Taxpayer A if the conditions in paragraph "r" below are applicable.

      Exception:

      If a balance due or other account issue is involved, or if the language in the Letter 4674C is not appropriate for your specific case scenario, send a Letter 239C to the taxpayer for cases input with a TC 971 AC 501. A CP 01 will systemically generate between 2 and 12 cycles after the input of the TC 971 AC 501 depending upon when the taxpayer's account adjustment is completed. The CP 01 is issued only once within a three year period. If a CP 01 has already been issued, see IRM 10.5.3.2.9.1,(1) Actions Taken After TC 971 AC 501 Placed on Account, for additional guidance.

    18. If the incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error, input the appropriate TC 971 501 or TC 971 AC 506 with the appropriate post and delay code(s) 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

    19. If Taxpayer A indicates "yes" to the Presidential Election Campaign Fund (PECF) and Taxpayer B did not, then prepare a dummy Form 1040X. Refer to procedures in IRM 21.6.7.4.12,Presidential Election Campaign Fund (PECF).

  2. For 2014 and later returns, correct Taxpayer A’s account to reflect provisions of the Affordable Care Act (ACA).

    1. Compute the Premium Tax Credit (PTC) and all related data elements. See IRM 21.6.3.4.2.16.4, Accessing Taxpayer Data, and IRM 21.6.3.4.2.16.7,Adjusting Accounts.

    2. Determine the taxpayer’s liability for the Shared Responsibility Payment (SRP). See IRM 21.6.3.4.2.16.8, Shared Responsibility Payment Overview.

  3. The following should be taken into consideration when processing Taxpayer B's tax information to the correct TIN:

    If Then
    The TC 976/TC 977 return bypassed Discriminate Information Function (DIF) scoring After adjusting the account to reflect the TC 977/TC976 return information forward the 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". DO NOT refer Forms 1040EZ.
    There is no TC 150 on Taxpayer B's account for the tax period involved Reprocess Taxpayer B's return. See IRM 21.5.2.4.23,Reprocessing Returns/Documents .
    There is a TC 150 on Taxpayer B's account for the tax period involved Adjust the account, if necessary. Follow IRM 21.6.7.4.4,Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition).
  4. If Taxpayer A is due a refund, the refund should be systemically released unless an exception applies. See IRM 21.4.4.2 (3), for situations that may still require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in a situation other than when issuing a manual refund or when appropriate. The manual refund should be issued before the return has been DIF Scored. Input a priority code 1 on the case. Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed and IRM 21.4.4.4, Preparation of Manual Refund Form, for additional guidance on issuing a manual refund.

    Exception:

    If Taxpayer A (or the spouse of Taxpayer A) filed a Form 8379, Injured Spouse Allocation, do not attempt to issue a refund. Instead follow the instructions in (4) below.

  5. If Taxpayer A (or the spouse of Taxpayer A) filed an injured spouse claim, correct the account to reflect Taxpayer A’s information and then refer the Debtor Master File Case (DMFC) to the specialty group to process the injured spouse claim:

    1. Follow all instructions in (1) (2) and (3) above except use hold code 4 on the adjustment and/or use TC 570 on credit transfers to hold the overpayment.

    2. After inputting all account actions, close the CIS case.

    3. Open a new CIS case with category code "DMFC" . Assign the case to IDRS number "0534027692" For the required fields, input the doc type as "Injured Spouse Claim" , use program and function code "ADJ-710-97140" , "Priority 2" and reason "Form 8379 attached" ..

    4. Link the new CIS case to the closed CIS case.

21.6.2.4.2.4.4  (10-01-2014)
Valid Different TIN Not Located for Taxpayer "B"

  1. If the case does not involve an ITIN and a different valid TIN is not located for Taxpayer B through research/correspondence, obtain an Internal Revenue Service Number (IRSN) for Taxpayer B and take the following action:

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if the taxpayer cannot obtain a SSN.

      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.

      Exception:

      Edit with Computer Condition Code (CCC) 3 to hold the refund. To prevent unnecessary AMRH transcripts, if the overpayment is a year old or older transfer the overpayment to Excess Collections. See IRM 21.2.4.3.10.1,, Excess Collection File (XSF) for AMRH.

      Exception:

      Do not correspond to Taxpayer B, if you are unable to locate a good address. Change the address for Taxpayer B to the Service Center address.

    Taxpayer B posted first
    1. Follow procedures in IRM 21.6.2.4.2.4.3,Valid TIN Located - Taxpayer "B" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

    2. Allow the math error process resulting from the reprocessing of the return under an IRSN and the normal Collection process to address any balance due issues.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if the taxpayer cannot obtain a SSN.

      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.

      Exception:

      Do not correspond to Taxpayer B, if you are unable to locate a good address. Change the address for Taxpayer B to the Service Center address.

    3. If this is a TIN-Related Problem Secondary case, input 594–84 on the Secondary TIN to cross-reference the Primary TIN, if it has not systemically generated already.

    If the case involves ITINs and a different valid TIN is not located for Taxpayer B through research/correspondence, obtain an Internal Revenue Service Number (IRSN) for Taxpayer B and take the following action:

    If Then
    Taxpayer A posted first
    1. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to use the IRSN for federal tax purposes and to file a new Form W-7, Application for IRS Individual Taxpayer Identification Number.

      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.

      Exception:

      Do not correspond to Taxpayer B if you are unable to locate a good address. Change the address to the Service Center address.

      Exception:

      Edit with Computer Condition Code (CCC) 3 to hold the refund. To prevent unnecessary AMRH transcripts, if the overpayment is a year old or older transfer the overpayment to Excess Collections. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

    Taxpayer B posted first
    1. Follow procedures in IRM 21.6.2.4.2.4.3,Valid TIN Located - Taxpayer "B" Posted First. Enter the IRSN where entry of a TIN for Taxpayer B is applicable.

    2. Allow the math error process resulting from the reprocessing of the return under an IRSN and the normal Collection process to address any balance due issues.

      Exception:

      Do not send the Letter 257C. Send a Letter 4675C advising Taxpayer B to use the IRSN for federal tax purposes and to file a new Form W-7, Application for IRS Individual Taxpayer Identification Number.

      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.

      Exception:

      Do not correspond with the Taxpayer B if you are unable to locate a good address. Change the address to the Service Center address

    Reminder:

    All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached, and cases referred via Form 14027, Identity Theft Case Referral. Follow procedures in IRM 10.5.3.2.10.1.1 IPSU Monitoring Multiple Function Criteria (MFC) Accounts when a Form 14027-B or a Form 14103 is received.

21.6.2.4.2.4.5  (10-01-2014)
Invalid SSN - Mixed Entity

  1. When a mixed entity situation occurs on an invalid SSN, take the following actions:

    If Then
    (1) A different valid TIN is located for each taxpayer
    1. Consider the TC 150 to be Taxpayer A and TC 976/TC 977 to be Taxpayer B.

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's valid TIN.

    3. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send both taxpayers a Letter 257C.

    (2) A different valid TIN is located for only Taxpayer A (the first posted return)
    1. Obtain an IRSN for Taxpayer B.

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's valid TIN.

    3. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send a Letter 257C to Taxpayer A. Send a Letter 4675C advising Taxpayer B to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if they cannot obtain an SSN.

      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.

      Exception:

      Do not correspond with either taxpayer if you are unable to locate a good address. Change the address to the Service Center address.

      Note:

      Whenever reprocessing a return to taxpayer B's IRSN, edit with Computer Condition Code (CCC) 3 to hold the refund, (unless moving a previously issued refund).

    (3) A different valid TIN is located for only Taxpayer B (the second posted return)
    1. Obtain an IRSN for Taxpayer A.

    2. Input a TC 041 to move data on the invalid TIN to Taxpayer A's IRSN.

    3. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Send a Letter 257C to Taxpayer B. Send a Letter 4675C advising Taxpayer A to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer to file Form W-7 to obtain an ITIN if they cannot obtain an SSN.

      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.

      Exception:

      Do not correspond with the Taxpayer A if you are unable to locate a good address. (In this example, "Taxpayer A " is the non-owner.

      Exception:

      Do not input TC 971 AC 506.

    (4) A different valid TIN is not located for either taxpayer
    1. Obtain IRSNs for both taxpayers posted to the invalid segment of the CN.

    2. Consider the TC 150 to be Taxpayer A and the TC 976/TC 977 to be Taxpayer B.

    3. Input a TC 041 to move data on the invalid TIN to Taxpayer A's IRSN.

    4. Follow procedures in IRM 21.6.2.4.2.4.2,Valid TIN Located - Taxpayer "A" Posted First.

      Exception:

      Do not send a Letter 257C. Send both taxpayers a Letter 4675C. Advise both taxpayers to contact SSA and use the IRSN for federal tax purposes until SSA determines the correct SSN. SSA will advise the taxpayer(s) to file Form W-7 to obtain an ITIN if they cannot obtain a SSN.

      Caution:

      Send the letters to each taxpayer from his/her IRSN. Do not include the CN in your letters.

      Exception:

      Do not correspond with the taxpayer if you are unable to locate a good address. Change the address to the Service Center address.

      Exception:

      Do not input TC 971 AC 506.

    Caution:

    Do not release the A freeze or invalid TIN freeze when moving taxpayer data to an IRSN.

21.6.2.4.2.4.6  (10-01-2013)
Mixed Entity - TC 576 Taxpayer "A" Posted First

  1. Use the following procedures when a TC 576 is present and Taxpayer A posted first.

    If And Then
    (1) A valid SSN is located Taxpayer A posted first, creating the unallowable (UA) hold
    1. Input TC 971 with action code 002. Use Taxpayer B's SSN as the cross-reference SSN.

    2. Input TC 971 with action code 017 on Taxpayer B's account. Enter Taxpayer A's TIN as a cross-reference.

    3. Update Taxpayer A's entity if the original information has changed.

    (2) A subsequent adjustment action is necessary to transfer Taxpayer B's payment to his account  
    1. Route to Examination.

    2. Request input of a partial TC 300 with hold code 4 to release the "-Q" freeze.

    3. Transfer Taxpayer B's payments to his/her account upon Examination confirmation. Input TC 570 to prevent overpayment from refunding.

    4. Route Taxpayer A's return to Examination for resolution of the UA condition.

    5. Annotate closing action. Examination is responsible for the release of the "-A" freeze.

    (3) There is no TC 150 on Taxpayer B's account for the module involved   Reprocess Taxpayer B's return. See IRM 21.5.2.4.23,Reprocessing Returns/Documents.

    Note:

    MF processing freezes the refund and establishes Audit Information Management System (AIMS) if an UA condition exists

    (4) Taxpayer B's account contains a TC 150 for the tax period involved   Adjust the account, if necessary. Follow IRM 21.6.7.4.4,Duplicate or Amended Returns - CP 36 (Duplicate Filing Condition).
    (5) The taxpayer or preparer used an incorrect SSN   Send a Letter 257C to inform the taxpayer.

    Note:

    If SP processed the return using a different TIN, then send a Letter 257C but do not mention the TIN SP edited on the return during processing.

    (6) The incorrect TIN is NOT the result of taxpayer error, preparer error, or SP error   Input TC 971 AC 506 with a posting delay of 2 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.

21.6.2.4.2.4.7  (10-01-2013)
Mixed Entity - TC 576 Taxpayer "B" Posted First

  1. When a valid SSN is located, Taxpayer B's return posted first and Taxpayer A's return contains no UA condition, take the following action:

    1. Route to Examination.

    2. Request closure of AIMS on the CN.

    3. Annotate the closing action taken on the account. Include the SSN and period to which Taxpayer B's return was processed. Examination monitors the account for posting of the reprocessed return.

      Note:

      MF processing freezes the refund and establishes AIMS if an UA condition is present.

    4. Suspend case monitoring for the AIMS closure.

    5. Upon closure, follow procedures in IRM 21.6.2.4.2.4.3,Valid TIN Located - Taxpayer "B" Posted First .

  2. When a valid SSN is located, Taxpayer B's return posted first and there is an UA condition on Taxpayer A's return, take the following action:

    1. Route to Examination.

    2. Request input of a partial TC 300 .00 with hold code 4 to release "-Q" freeze.

    3. Suspend the case.

      Note:

      AIMS remains open.

    4. Upon confirmation, follow procedures in IRM 21.6.2.4.2.4.3,Valid TIN Located - Taxpayer "B" Posted First.

    5. Route Taxpayer A's return to Examination for resolution of the UA condition.

    6. Annotate all pertinent information (e.g., John Maple [Taxpayer A] posted as TC 976 on SSN 000–00–0001. Return contains UA Earned Income Tax Credit (EITC). John Maple [Taxpayer B] reprocessed to correct SSN 000–00–0000).

21.6.2.4.2.4.8  (10-01-2013)
Mixed Entity Invalid SSN - TC 576

  1. When a mixed entity occurs on an invalid SSN, use procedures in IRM 21.6.2.4.2.4.5,Invalid SSN - Mixed Entity.

21.6.2.4.2.5  (10-01-2013)
Streamline Identity Theft Case Processing (CAT 7)

  1. All cases identified as streamline will be worked utilizing the CAT 7 process in this section, unless an exception applies in the applicable If/Then chart. A streamline case is a case that needs less research to determine the CN owner, and/or less processing is needed to resolve the case because a return can be considered a nullity. A nullity does not have to be reprocessed and any lost refund can be moved to the 1545 account. The following IRM references below are used to process streamline CAT 7 cases:

    • IRM 21.6.2.4.2.5.1, Electronic Fraud Detection System (EFDS) Case

    • IRM 21.6.2.4.2.5.2, TIN Related Problem Cases with Previous IVO Involvement

    • IRM 21.6.2.4.2.5.3, TIN Related Problem Cases with Deceased Taxpayer Indicators

    • IRM 21.6.2.4.2.5.4, TIN-Related Problems for IRP Data and Refund Scheme Case Processing

21.6.2.4.2.5.1  (10-01-2014)
Electronic Fraud Detection System (EFDS) Case

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    Note:

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

  4. If the only case control is an "IDTX" and the case had not been resolved , then the CSR/TE will open a new control base and assign the case to him/herself. Note: CSR/TE should "not" reassign the "IDTX" base to him/herself.

  5. If multiple case controls (i.e. an IDTX and IDTX/IDSX) are present on the account and the CSR/TE has determined no action other than initial research (i.e., ordering of documents, numidents, TRPRT, etc). has been taken on the "IDTX" category case, then the CSR/TE will reassign the IDTX/IDSX case control to him/herself.

    Reminder:

    In both of the above reassignments, the CSR/TE should follow IRM 21.9.2.3.2, Tax-Related Identity Theft to notify IPSU that the case has been resolved using EFDS procedures by denoting "EFDS" on the Form 14027-B

    IF THEN
    (1) The history items are not present on CC TXMOD Refer to IRM 21.6.2.4.2.3, Preliminary Research, to determine if another streamline process or non-streamline process applies.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (2) CSR/TE determines EFDS closing actions (i.e., monitoring, referral/freeze held by another business function, awaiting taxpayer response, prior adjustment actions, etc.) have been taken by another employee
    Annotate Prev/Action Taken/EFDS in CIS Case notes.

    Note:

    If there is an open control base, CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016.
    (Do not close the open control base held by another employee).

    :
    (3) TIN contains more than one TC 976/TC TC 977 on the account Refer to IRM 21.6.2.4.2.3, Preliminary Research, to determine if another streamline process or non-streamline process applies. Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    Exception: If the multiple TC 976/TC 977s are "true dup" cases, continue to process using EFDS procedures.
    CSR/TE should close the second TC 976/TC 977 DUPF control as a true DUPF when finished with the IDT case and report case as an IDT6/IDS6 and use OFP 710-40016.
    (4) SE income on the SSN owner's return has either a "Lost" or "No Lost " refund Process the non owner's return utilizing the nullity procedures, but continue processing the SSN owner's return utilizing the appropriate procedures in IRM 21.6.2.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (5) SE income on Non-SSN owner’s return and “No Lost” refund (refund held) Continue processing utilizing the appropriate procedures in IRM 21.6.2.
    Close the case using the appropriate category code and program code (e.g., IDT1/IDS1, or IDT3/IDS3 and OFP 710–40011).
    (6) SE income on Non-SSN owner’s return and “Lost” refund (refund released) Continue to process using EFDS procedures found in the If/Then chart located below. Notate "SE income/Lost/EFDS," in CIS case notes.
    CSR/TE should close base with an IDT6/IDS6 and use OFP 710-40016.
    (7) If the EFDS score(s) appear to yield an incorrect determination, the CSR/TE can refer the case to a lead/manager, who can overrule the determination. The TIN should be given to the lead/manager for review. Upon review by the lead/manager refer to IRM 25.25.4.10, Identity Theft Category 7 BAD/BAD or IRM 25.25.4.9,Identity Theft CAT 7 Good Return Posted/Bad Return Posted - No Lost Refund Process as applicable..
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

      Note:

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

    IF THEN
    (1) The TC 150 return has been determined a bad return by EFDS AND the TC 976 has been determined as a good return by EFDS AND this is the TIN owner "AND the refund was NOT LOST"
    Follow the procedures in IRM 25.25.4.7, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016
    (2) The TC 150 return has been determined a bad return by EFDS AND the TC 976 has been determined as a good return by EFDS AND this is the TIN owner "AND the refund was LOST" Follow the procedures in IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016
    (3) The TC 150 has been determined a good return by EFDS AND this is the TIN owner AND The TC 976 return has been determined a bad return by EFDS "AND the refund was NOT LOST" Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted / ID Theft Return Posted – No Lost Refund Process
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    CSR/TE should close their control base with an IDT6/IDS6 and use OFP 710-40016

21.6.2.4.2.5.2  (10-01-2014)
TIN Related Problem Cases with Previous IVO Involvement

  1. Integrity & Verification Operation (IVO) is a pre-refund revenue protection program focused on identifying and stopping fraudulent refunds primarily generated from wage and withholding type of income. Accounts Management utilizes the CAT 7 process to streamline working identity theft cases. Much of this activity occurs very early in the tax year prior to normal processing time frames and involves only originally filed returns such as TC 150/TC 976/TC 977.

  2. Accounts with IVO involvement will show TC 971(s) with AC 134/617 or a TC 971 AC 199 with various miscellaneous codes and the account will reflect issuance of a 4464C or 4115C letter and/or CP 05 notice. CP 36N and CP 36P transcripts generate when any IVO indicator is on CC TXMOD/ENMOD. The CP36N generates when the module is in a credit balance and the CP 36P generates when the module is in a zero or debit balance. Refer to IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (4464C Letter or 4115C Letter), for other indicators of IVO activity. Cases where IVO determined the return to be fraudulent may show one of the following:

    • The account may be completely reversed.

    • The account will be completely reversed with the exception of a refundable credit.

      Note:

      Cases that meet the last 3 bullet items below are the only cases that can be closed as an IDT8/IDS8 case.

    • The account won’t be reversed but TXMOD shows that a CP 05A notice was issued (IDT8/IDS8 case).

    • The account won’t be reversed but TXMOD shows a MISC field "AMWEX60033 NOCP05A" (IDT8/IDS8 case)

    • The account may show a TC 971 AC 199 with the MISC field "AMWEX60033 REFEFDS or other similar miscellaneous literals" . For cases with other misc literals, the CSR must verify the return is "bad" . If the return is verified as "bad" , the case can be resolved as an IDT8/IDS8 case.

      Caution:

      Sch C cases with IVO involvement cannot be nullified.

  3. An IVO open control can be identified on IDRS by the organizational range 148XX No contact is required for an open control with the following category codes: NCAT, ECAT, NRAM and ERAM. Close your CIS case and control to the IVO control and notate your case in AMS.

    Note:

    Before closing your control to IVO, link all related active and archived cases

  4. Do not attempt to contact IVO units or route cases to the following controls. Continue to follow established IRM procedures for your case type (examples: DUPF, XRET, IDTX/IDSX, TPRQ, etc.).

    Open Control Explanation
    14875XXXXX Generic number for closed CI prior year Transcripts. Tax Payer Relations has forwarded the transcript to the generic number
    14876XXXXX #Generic holding number used to input CC NOREF/NOREFEE. IVO is not actively working the case
    148XX Generic number, if the case is not assigned to a specific TE or under the NCAT control

    Note:

    Do not route to IVO any CP 36Fs or accounts with IRSN's

    IF AND THEN
    (1) IRPTR data is available and the wages/ withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e. Schedule C One of the following is true:
    • The data on the original return has been completely reversed on the tax module

    • The data on the original return has been reversed with the exception of a refundable credit that has not been issued as a refund

    • The data has not been reversed but TXMOD may show that a CP 05A has been issued

    • The data has not been reversed but IVO determined the return was fraudulent per the last three bullet items in paragraph (2) above.

    Note:

    Make sure you check the XREF account and release any applicable refunds.

    Note:

    For our purposes here, we are basing our actions on the IVO determination that the original return is fraudulent. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly.
    At the time of closing change the category to an IDT8/IDS8,if case has not already been categorized as an IDT8/IDS8 and the case meets the IDT criteria.


    Follow procedures in IRM 25.25.4.7,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (2) IRPTR data is available and the wages/withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e. Schedule C The data on the original return has been completely reversed on the tax module with the exception of a refundable credit that has been issued as a refund or the return has been determined fraudulent per paragraph (2) above. For IDT8/IDS8 cases, refer to the last three bullet items.

    Note:

    Make sure you check for any XREF account(s) and release any applicable refunds.

    Note:

    For our purposes here, we are basing our actions on the IVO determination that the original return is fraudulent. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly.
    At the time of closing change the category to an IDT8/IDS8, if case has not already been categorized as an IDT8/IDS8 and the case meets the IDT criteria.


    Follow procedures in IRM 25.25.4.8,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (3) The wages/withholding on the 2nd return do not match IRPTR or IRPTR information is not available, or if you have determined that both returns have been filed by the TIN owner and do not match IRPTR which has created a freeze condition that must be released by IVO The data on the original return has been completely reversed on the tax module or the account has NOT been reversed and IVO has determined the case to be fraudulent per paragraph (2) above. Close the CIS control base, on IDRS open a control base to (IVO) 1487777777, C#, AMTOVERIFY,A, and category code MXEN.
    (4) The income on the 2nd return is wage/withholding income, ie., or Schedule C income The account has not been reversed and IVO has not determined the case to be fraudulent per paragraph (2) above Follow established TIN Related Problem guidelines to address the case. See IRM 21.6.2.4.2.3, Preliminary Research. Do not route to IVO, as these income issues are outside IVO purview. There are some instances when IVO is unable to verify the income good or bad.
    (5) The case has been determined fraudulent per (2) above and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. One of the following is true:
    • The data on the original return has been completely reversed on the tax module

    • The data on the original return has been reversed with the exception of a refundable credit that has not been issued as a refund

    • The data has NOT been reversed but TXMOD may show that a CP 05A has been issued

    • The data has not been reversed but IVO determined the return was fraudulent per paragraph (2) above. For IDT8/IDS8 cases, refer to the last three bullet items.

    Follow the procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    At the time of closing change the category to an IDT8/IDS8, if case has not already been categorized as an IDT8/IDS8 and the case meets the IDT criteria.
    (6) The case has been determined fraudulent per (2) above and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. The data on the original return has been completely reversed on the tax module with the exception of a refundable credit that has been issued as a refund

    Note:

    Make sure you check for any XREF account(s) and release any applicable refunds.

    Follow the procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    At the time of closing change the category to an IDT8/IDS8, if case has not already been categorized as an IDT8/IDS8 and the case meets the IDT criteria.
  5. All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached and cases referred via Form 14027-B, Identity Theft Case Referral. Follow procedures in IRM 10.5.3.2.10.1.1, IPSU Monitoring Multiple Function Criteria (MFC) Accounts, , when a Form 14027-B or a Form 14103 is received.

21.6.2.4.2.5.3  (10-01-2014)
TIN Related Problem Cases with Deceased Taxpayer Indicators

  1. Cases with deceased indicators can be identified on CC INOLET or IMFOLE with the actual date of death (DOD) displayed on IDRS. Fraudulent activity on a deceased taxpayers’ account usually occurs very early in the tax year, prior to normal processing time frames, and involves only originally filed returns such as TC 150 TC 976 or TC 977.

  2. Decedent cases usually require the filing of a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. You should check for evidence that is required when processing a deceased taxpayer’s return. See IRM 21.6.6.3.22.2, Processing Decedent Account Refunds, for additional information.

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

    IF AND THEN
    (1) IRPTR data is available and the wages/ withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e. Schedule C. (Bad/Good) The data on the original return is bad and a refund has NOT been issued

    Note:

    For our purposes here, we are basing our actions on the date of death of the taxpayer and the year that the original return was filed. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly as an IDT8/IDS8, after completing all closing actions.


    Follow procedures in IRM 25.25.4.7,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (2) IRPTR data is available and the wages/withholding on the 2nd return match IRPTR, or the income on the 2nd return is not wage income, i.e. Schedule C. (Bad/Good) The data on the original return is badand a refund HAS BEEN issued

    Note:

    For our purposes here, we are basing our actions on the date of death of the taxpayer and the year that the original return was filed. Consequently, all of the preliminary research steps are not required. It is essential, however, that you categorize the case correctly as an IDT8/IDS8.



    Follow the procedures in IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.


    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (3) The wages/withholding on the 1st or 2nd return do not match IRPTR or IRPTR information is not available or there is other evidence to determine that both returns are bad. (i.e., refund schemes (Bad/Bad) Both returns are bad and a refund HAS BEEN issued on the 1st return Follow procedures in IRM 25.25.4.10(2),Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft). Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (4) The wages/withholding on the 1st or 2nd return do not match IRPTR or IRPTR information is not available or there is other evidence to determine that both returns are bad. (i.e., refund schemes (Bad/Bad) Both returns are bad and a refund has NOT been issued on the 1st return Follow procedures in IRM 25.25.4.10(1), Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).
    Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (5) The income on the 1st return match IRPTR wage/withholding income, i.e., or Schedule C income. (Good/Bad) The 2nd return is bad and the refund has NOT been lost Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted / ID Theft Return Posted – No Lost Refund Process.
    Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    (6) The taxpayer is deceased and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. The data on the original return is bad and a refund has NOT been issued Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Categorize the case as an IDT8/IDS8.


    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (7) The taxpayer is deceased and there is no 2nd return, but a Form 14039 or other evidence was received indicating the true taxpayer is not required to file or filed jointly under a cross-reference SSN. The data on the original return is bad and a refund HAS BEEN issued Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process. Categorize the case as an IDT8/IDS8.

    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (8) The wages/withholding on the 1st or 2nd return match IRPTR, but you are unable to make a specific and clear determination for the CN owner (Bad/Bad) The case you are working is a "DUPF " category, and you are not a CSR working in a specialized site or a CSR that has been trained to work identity theft cases Follow established procedures in IRM 21.6.2.4.2.3,Preliminary Research, before reassigning to 0830141335
  4. All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached and cases referred via Form 14027-B, Identity Theft Case Referral. Follow procedures in IRM 10.5.3.2.10.1.1, IPSU Monitoring Multiple Function Criteria (MFC) Accounts, when a Form 14027-B or a Form 14103 is received.

21.6.2.4.2.5.4  (10-01-2014)
TIN-Related Problems for IRP Data and Refund Scheme Case Processing

  1. Cases that can be determined bad/good or good/bad utilizing the Refund Scheme Listing or, IRP data, and the Exhibit 21.6.2-3 will be processed using the applicable Category 7 process in the If/Then chart below. Careful and complete research must be conducted, before proceeding with case processing on these type cases. If a case is received that appears to be fraudulent and does not have an existing treatment stream, see IRM 21.5.3-7, Fraud Referral Claims.

  2. Cases that cannot be verified utilizing the above criteria will be worked following procedures in IRM 21.6.2, Adjusting TIN-Related Problems. Under no circumstances should the Category 7 (nullity) procedures be used when additional information is needed to validate the return , unless one of the following apply:

    • The Refund Scheme Listing contains a Schedule C income scheme

    • Schedule C income was reported on a return determined "bad" and the refund has been lost. A return can be determined "bad" , once you have completed all of the necessary research (i.e., Research of IRP Data, the Exhibit 21.6.2-3 and IDRS) to support your determination.



    Each return must be considered separately. Once a determination is made for each return, you may need to issue an IRSN to one or both taxpayers, you may be able to nullify one or both returns, and you may either back out the account or adjust the account to show return information under the common number. If a CSR determines both returns are "bad/bad " utilizing the above criteria per (1) above, or if the case contains Schedule C income with a lost refund, the lead or manager must review the case and concur with the determination, before the return(s) can be treated as a nullity to ensure the return is not nullified in error. Accurate and complete research must be performed, in order to avoid a potential missed assessment. If a manager/lead concurs with the findings and the return(s) are bad/bad or Sch C (lost refund), a CIS case note should be placed on CIS indicating "Manager or Lead concurs with bad/bad or Sch C (lost refund) determination" CSR/TE must input a case note of "bad/bad" or "Sch C lost refund" determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.

  3. Before determining a return "bad " , you must review the following:

    • Refund Scheme Listing. (If a return matches the criteria for one of the schemes on the Refund Scheme Listing, the return can be nullified. No additional validation is required), or

    • The IRP data and IRPTR/IDRS Decision Tree. Review the return and data on CIS, RTVUE, TRDBV, IRPTR etc. Verify three inconsistencies between the "bad" return and the previous filing history to make a final determination that the return is a nullity. (You cannot assume because a Form W-2 was not filed that the return is fraudulent). There may be some instances where the employer failed to file the required Form W-2.

      Caution:

      If the unemployment compensation is unverifiable, you can treat the return as a nullity. If unverifiable Sch C income is reported on a return deemed "bad" and there is "no lost refund" , you cannot nullify the return. You will need to process the return to an IRSN.

  4. Before determining a return "good" , you must review the following:

    • CIS, RTVUE, TRDBV, IRPTR, etc., to validate the information claimed on the return. ( You can utilize the IRP data to verify wages/withholding, unemployment compensation, pension income, social security income, interest and dividend income and verifiable Schedule C income reported on cc IRPTR)

    • The IRP data and IRPTR/IDRS Decision Tree. (verify three items listed on the IRPTR/IDRS Decision Tree to make the final determination of TIN ownership. If you do not have 3 years of IRP data, but your research supports a CN ownership determination, you will need lead/manager approval before proceeding. CSR/TE must input a case note of "bad/bad" or "Sch C lost refund" determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.This is another level of validation to ensure returns are not nullified in error.

    • If the case received from the CN owner appears to be fraudulent, see IRM 21.5.3-7,Fraud Referral Claims.

    Note:

    If you determine both returns bad, but only one of the returns is deemed bad per the criteria for the refund scheme process or IRP data process, you can nullify the return that meets that criteria and move the other one to an IRSN, per IRM 21.6.2.4.2.8.3,A Different Valid TIN Is Not Located AND Neither Return was Filed by Common Number Owner (Bad/Bad).

  5. For all cases worked pertaining to this section, please adhere to the following:

    IF AND THEN
    (1) The TC 150 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and the TC 976 return has been validated as filed by the CN owner utilizing the IRP data The refund was NOT LOST Follow procedures in IRM 25.25.4.7, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (2) The TC 150 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and the TC 976 return has been validated as filed by the CN owner utilizing the IRP data The refund was “LOST” Follow procedures in IRM 25.25.4.8,Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (3) The TC 150 return has been validated as filed by the CN owner utilizing the IRP data and the TC 976 return has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data The refund was "NOT LOST" Follow procedures in IRM 25.25.4.9, Identity Theft Category 7 — Good Return Posted / ID Theft Return Posted – No Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (4) The taxpayer has filed a Form 14039 and there is no TC 976 return because the taxpayer was not required to file, and the return filed has been determined to be a nullity utilizing the Refund Scheme Listing and/or IRP data and this is the CN owner The refund was "LOST" Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (5) The taxpayer has filed a Form 14039 and there is no TC 976 return because the taxpayer was not required to file, and the return filed has been determined to be a nullity utilizing the Refund Scheme Listing or IRP data and this is the CN owner The refund was "NOT LOST" Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (6) If the TC 150 has been determined to be a nullity utilizing the refund scheme or IRP data and the CN owner did not file or filed jointly under a XREF TIN. The refund was "LOST" Follow procedures in IRM 25.25.4.6, Identity Theft Category 7 — Single Return/Deceased/X-REF- Lost Refund Process.

    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,, Actions Required on All Streamline Case Processing, are addressed.
    (7) If the TC 150 has been determined to be a nullity utilizing the refund scheme or IRP data and the CN owner did not file or filed jointly under a XREF TIN. The refund was "NOT LOST" Follow procedures in IRM 25.25.4.5, Identity Theft Category 7 — Single Return/Deceased/X-REF (No Lost Refund) Process.
    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    (8) If the TC 150 and the TC 976 have been determined to be nullities, utilizing the Refund Scheme Listing or IRP data. The refund was "NOT LOST" Follow procedures in IRM 25.25.4.10(1), Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).

    Note:

    Before you can nullify both returns, the lead or manager must concur. CSR/TE must input a case note of "bad/bad" or "Sch C lost refund" determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.If both returns are deemed bad, also change the address to the SC address or last known address.


    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5,Actions Required on All Streamline Case Processing, are addressed.
    (9) If the TC 150 and the TC 976 are both determined to be nullities utilizing the Refund Scheme Listing or IRP data. The refund was "LOST" Follow procedures in IRM 25.25.4.10, Identity Theft Category 7 — Two (2) or more ID Theft returns filed using the same TIN (ID Theft/ID Theft).

    Note:

    Before you can nullify both returns, the lead or manager must concur. If both returns are deemed bad, also change the address to the SC address or last known address.


    Before closing your case, make sure all actions in IRM 21.6.2.4.2.5.5, Actions Required on All Streamline Case Processing, are addressed.
    (10) If this is a current processing year case. The IRP data is currently not available

    Note:

    The IRP documents may not be available, if the due date for employers to submit all documents have not passed

    Follow established TIN Related Problem guidelines to address the case. See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Preliminary Research. The case cannot be processed utilizing this procedure.
  6. All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached and cases referred via Form 14027-B, Identity Theft Case Referral. Follow procedures in IRM 10.5.3.2.10.1.1, IPSU Monitoring Multiple Function Criteria (MFC) Accounts, when a Form 14027-B or a Form 14103 is received.

21.6.2.4.2.5.4.1  (10-14-2014)
Case Processing for Married Filing Joint Schemes

  1. In the MFJ Scheme, the thief takes two victims who are not married to one another and files a joint return. Since there is more than one IDT victim, additional research and actions are necessary.

  2. Research the primary and secondary(s) TINs on the assigned case to determine if the TINs have been used on any type of return (good or bad), or any type of correspondence (e.g., Form 14039) indicating Identity Theft.

    Example:

    The primary TIN may have been used as a secondary TIN on another IDT return.

    Example:

    The secondary TIN may have been used more than once.

    Example:

    John(Primary) and Mary(Secondary) file a joint return. Mary has another joint return under her TIN listed (as a primary) and Nancy (as a secondary). This return with Mary and Nancy meets Joint Scheme Criteria.

    Example:

    Mary(primary) and Lucy(secondary) are filed on the return that meets Joint scheme criteria. Lucy has not filed yet so a 594 84 is under her TIN but nothing else

    Exception:

    Mary(primary) and Lucy(secondary) are filed on the return that meets Joint scheme criteria. Lucy has filed as a secondary on a return with Matt (as a primary). Mary has two 594 84 TC's under her tin and nothing else.


    This list of examples are not inclusive of all the MFJ schemes that you may encounter.

  3. During the course of research, if a TIN was used on any return that meets the Joint Refund Scheme Criteria, as found on the Refund Scheme Listing, you must address the TIN following the procedures in the IF/THEN chart below. These procedures may need to be applied multiple times for each affected TIN.

    IF THEN
    (1) The primary on the assigned case is a secondary on a bad return OR
    the secondary is a primary on a bad return
    • Create a new case on the XREF TIN using the received date of the assigned case, if a case does not already exist

    • Assign the new or existing case to yourself

    • Link the new or existing case to your assigned case, if not already linked.

    • Update the category code as needed.

    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    • Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 21.6.2.

      Note:

      Before proceeding, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (2) The primary on the assigned case is a secondary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft (e.g., 971-151, 594-84) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does not reflect an indication of further Identity Theft.
    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (3) The primary on the assigned case is a secondary on a good return AND the account under the XREF SSN does reflect an indication of further Identity Theft (e.g., 971-151, 594-84) OR
    The secondary is a primary on a good return AND the account under the XREF SSN does reflect an indication of further Identity Theft.
    • Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

    • Assign the new or existing case to yourself

    • Link the new or existing case to your assigned case, if not already linked.

    • Update the category code as needed.

    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    • Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 21.6.2.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (4) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is NO indication of further Identity theft.
    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (5) The secondary has not filed or informed the IRS of identity theft (e.g., Form 14039) and there is indication of further Identity theft.
    • Create a new case on the XREF TIN using the received date of the assigned case if a case does not already exist.

    • Assign the new or existing case to yourself

    • Link the new or existing case to your assigned case, if not already linked.

    • Update the category code as needed.

    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    • Resolve the 2nd newly created case on the 2nd XREF TIN utilizing the applicable procedures in IRM 21.6.2.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (6) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is NO indication on the XREF TIN of further Identity theft.
    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

    (7) The secondary TIN is used on another return as a secondary taxpayer on a good return and there is indication on the XREF TIN of further Identity theft.
    • Resolve the assigned case using IRM 25.25.4,Category 7 Process - Identity Theft Determination , as applicable.

    • Create a new case for the further Identity theft Issue on the XREF TIN.

    • Assign the new or existing case to yourself

    • Link the new or existing case to your assigned case, if not already linked.

    • Resolve the new or existing case on the XREF TIN utilizing the applicable procedures in IRM 21.6.2.

    Note:

    Before proceeding to the above IRM, make sure all exceptions listed in IRM 21.6.2.4.5.5,Actions Required on All Streamline Case Processing, are addressed.

21.6.2.4.2.5.5  (10-01-2014)
Actions Required on All Streamline Case Processing

  1. To ensure all case processing actions have been taken, please review the items below before closing your case and take the appropriate action, if applicable:

    1. Disregard the following instructions in IRM 25.25:
      EFDS and STARS (These systems are used by IVO only)
      Do not close IVO control bases
      Disregard instructions to send the 4310C letter (This letter is used by IVO only)

    2. Use the proper tax administration codes when using the TC 971 AC 501 or TC 971 AC 506. "WI AMADJ" should be used for taxpayer identified IDT, or "WI AM" should be used for IRS identified IDT. See IRM 10.5.3-3, Acronyms and Definition for additional information. The tax administration code should be placed on the identity theft victims account.

      Note:

      If a case originated as an IDT1/IDS1 and you determine during your research there is no Form 14039 or similar statement attached with completed documents on the CIS, then change the category code to an IDT3/IDS3 and input the TC 971 AC 506 administration code.

    3. For cases closed with a TC 971 AC 501, follow the guidance below :
      Per IRM 10.5.3.2.9.1, Actions Taken After TC 971 AC 501 Placed on Account, a CP 01 notice will systemically generate within 2-12 cycles after input of the TC 971 AC 501 if there are no AC 501 on the taxpayer's entity (ENMOD or IMFOLE); however if a balance due or other account issue is involved, you must also issue a Letter 239C to the taxpayer.
      If the taxpayer's entity (ENMOD or IMFOLE) contains an unreversed TC 971 AC 501 and the CP 01 was issued within the three year period, a CP 01 will not be issued. You will need to send the taxpayer a Letter 239C closing letter.

      Example:

      There is an AC 501 for the 2010 TY input on July 15, 2012. You are resolving the 2012 TY on March 14, 2014. A CP 01 will not be issued.

    4. For cases closed with a TC 971 AC 506, If the case is closed with an AC 506, send the appropriate 4674C closing letter. If the language in the Letter 4674C is not appropriate for your specific case scenario, use the Letter 239C. On cases filed as married filing jointly, the Letter 4674C should be addressed to both taxpayers under the primary SSN, regardless of who the ID theft victim is. If the return was filed MFJ and only the secondary TP is the IDT victim, a disclosure issue does not exist in this instance.
      If you are providing additional account information that was filed on a separate return for the victim, then the Letter 4674C should be addressed to the victim only.

      Note:

      For married filing joint schemes, do not send a letter to the fraudulent/bad TP. If there is another victim that needs to be notified, send the letter addressed to the victim(s) only, if a good address can be located.

    5. For cases related to a decedent, See IRM 21.6.6.3.22.1, Updating the Entity on Decedent Accounts.

    6. Use the appropriate identity theft indicator TC 971 AC 501 or TC 971 AC 506 with the appropriate "tax administration source" (i.e., INCOME, MULTFL, NOFR, OTHER, INCMUL) for your business unit. See the Exhibit in IRM 10.5.3, Identity Protection Program, for more information on these codes. The identity theft indicator should be placed only on the victim's account. See IRM 10.5.3.2.5 (3), Identity Theft Tracking Indicator, under the note for additional guidance.

    7. Do not input a TC 971 AC 501 or TC 971 AC 506 on an IRSN. If you are re-sequencing an account, then the SSN needs to be re-established and the codes re-input to the SSN. If either of these action codes are placed on an account assigned an IRSN in error, the account should be reversed with a TC 972 using IRSERR as part of the MISC field.

    8. For FMS offset reversals, refer to IRM 21.4.6.4.2.11,Top Offsets Involving ID Theft.

    9. For erroneous refunds issued to the SSN owner, refer to IRM 21.4.5.5, Account Actions for Category D Erroneous Refunds.

    10. Ensure the address on the CN is updated on cc ENMOD. Review AMS, CIS and Form 4442 to ensure the address is updated to most recent address. When changing an address to a SC address, refer to IRM 3.13.5.59(2),Using Campus Address When Taxpayer Address is Unavailable (Limited Use). You should never use the Service Center's actual street address when you are unable to locate an address for the TP. Also update any other entity items that must be updated (i.e. filing status, name line).

    11. Ensure all related CIS cases (for the same tax year) are linked to the IDT case, before closing your control.

    12. To ensure a TDI notice is not issued to the secondary TP whose spouse (the primary) was a victim of IDT, input TC 594 AC 084 to satisfy the secondary TIN’s filing requirement, if one is not present. Make sure there is a name line for the secondary TP's TIN on the Masterfile for the same year or earlier. If not, update ENMOD with a name line for the secondary TP's TIN for the same year.

    13. For a "lost refund" , utilize the information in IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process. Input TC 470 CC 90 if there won't be a balance owed after the "good" taxpayer's return posts, if applicable. For Form 3809 reversals, see IRM 21.6.2.4.2.5.6,Form 3245/3809 Reversals.

    14. If the TC 976/TC 977 return bypassed Discriminate Information Function (DIF) scoring, then forward to Examination for DIF scoring also input a priority code 1 on the case. Use local procedures. The return should only be sent 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". DO NOT refer Forms 1040EZ

    15. If Taxpayer A is due a refund, the refund should be systemically released unless an exception applies . See IRM 21.4.4.2 (3), Why Would A Manual Refund Be Needed?, for situations that may still require a manual refund. When it is necessary to issue a manual refund, HC 4 must be used. Disregard any instructions to use HC 4 in a situation other than when issuing a manual refund or for any other condition that require the credit to be held. The manual refund should be issued before the return has been DIF Scored. Input a priority code 1 on the case. Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed and IRM 21.4.4.4, Preparation of Manual Refund Form for additional guidance on issuing a manual refund.

    16. If the posting of an 840 requires monitoring, you should open a monitor control with the category code "MISC" after you have closed your TIN-Related Problem (IDT) case. refer to IRM 21.5.2.4.19, Verifying Complete Adjustments, for general information.

    17. If Taxpayer A has a balance due, and the return was filed and/or balance due paid late, see IRM 20.1.2, Failure To File/Failure To Pay Penalties, IRM 20.1.2.1.5, Manual Penalty Adjustments and IRM 20.1.3.1.3,, Return Posted to Wrong TIN or Period, for additional information. Also refer to IDT Hub, which is located on the AM IDT Resource Page for canned paragraphs that can be used to correspond with the taxpayer, if the return was filed timely. If the return was filed late, then a manual computation is required, and you must send the TP a computation of the penalty, per IRC 6665(b). IDRS CC "COMPAF" is available and may be used for computing the FTP penalty that should be assessed or abated. The "COMPAF" print may be used to document a manual adjustment. For COMPAF examples see IRM 20.1.2-3COMPAF Examples.

    18. In situations where the overpayment from the fraudulent return was offset to the good taxpayer’s (TP A) balance due, refer to IRM 21.3.12.6.10.1,Fraudulent Overpayment Offset to Legitimate Balance Due. You are not required to follow guidance intended for a phone CSR.

    19. If a Form 8379 was also attached to your case, follow guidance in IRM 21.6.2.4.2.4.3, Valid TIN Located - Taxpayer "B" Posted First, to reassign the case to IDRS # 0534027692 for the Debtor Master File Case (DMFC) specialty group.

    20. Ensure the applicable actions in IRM 21.6.2.4.2.3,Preliminary Research, have been addressed.

    21. Utilize RC 139 for all identity cases.

    22. Notate in remarks and on CIS "DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original" or similar remarks.

21.6.2.4.2.5.6  (10-01-2014)
Form 3245/3809 Reversals

  1. In certain circumstances, it may be necessary to reverse previous actions taken that debited the 1545 account with the posting of a TC 841 or TC 700 to the tax account. For example, duplicate TC 841s, actual credit has been returned to the module etc.

  2. When it is determined by the originator or employee resolving a case that a TC 841 was initiated in error, a Form 3245, Posting Voucher - Refund Cancellation or Repayment, and Form 3809 Miscellaneous Adjustment Voucher must be completed. The Form 3245 should be sent to Accounting to reverse the TC 841 with a TC 843 and the Form 3809 will be used to credit the 1545 account. Forms 3245/3809 must include a brief explanation of the error and the DLN of the TC being reversed must be annotated on the forms. See Exhibit 21.6.2-4, Form 3245 Reversal and Exhibit 21.6.2-5, Form 3809 Reversal, for proper annotations required for Form 3245/3809. In addition to this, 3 copies of Form 3809 and Form 3245 should be submitted when requesting a reversal and the originator should open a control base indicating "843 or 702 request" to prevent duplicate submissions to Accounting. Make sure the TC 841 to be reversed has actually posted to the taxpayer account before initiating the reversal action. Forms 3245/3809 should be forwarded to the Accounting function for numbering and journaling. See IRM 3.17.243.4.9Duplicate ID Theft TC841/700 posting Identified by Non-Accounting Operations, for additional guidance.

    Note:

    Forms 3245/3809 must be complete and legible for processing or the forms will be rejected back to the originating location. A current TXMOD print must be attached, or the Form 3245/3809 will be rejected back to the originating location.

  3. When it is determined by the originator or employee resolving a case that a TC 700 was a duplicate or in error, a Form 3809, Miscellaneous Adjustment Voucher should be sent to Accounting to reverse the TC 700 that posted to taxpayer account with a TC 702 and credit to the 1545 account. Form 3809 must include a brief explanation of the error and the DLN of the TC being reversed. See Exhibit 21.6.2-5, Form 3809 Reversal, for proper annotations required on Form 3809. Make sure the TC 700 to be reversed has actually posted to the taxpayer account before initiating the reversal action. Form 3809 should be forwarded to the Accounting function for numbering and journaling. See IRM 3.17.243.4.9,Duplicate ID Theft TC841/700 posting Identified by Non-Accounting Operations, for additional guidance. As a reminder, the Accounting Function is responsible for all guidance related to Form 3245 and Form 3809. AM does not have any authority over this process.

    Note:

    Form 3809 must be complete and legible for processing or it will be rejected back to the originating location. A current TXMOD print must be attached or the Form 3809 will be rejected back to the originating location.

  4. If you identify multiple TC 700's that have posted to the account, input a TC 570 on the account to avoid erroneous refund(s).

    Note:

    When multiple TC 700's result in a refund, complete research is needed to determine the recipient. If it's an ID theft account, follow ID theft procedures. If the owner of the EIN/SSN benefited from the refund then follow erroneous refund procedures in IRM 21.4.5.5, Account Actions for Category D Erroneous Refunds .

  5. Please use the chart below for proper routing.

    Site Contact Phone Stop Fax
    Austin Consuelo Aguilar 512-460-7671 Stop 6271 512-460-4546
    Maggie H Doyal 512-460-7607
    Cincinnati Quentin T. Williams 859-669-3857 Stop 21 859-669-5317
    Laverne Bryant 859-669-2696
    Fresno Irma Villagomez 559 454- 6194 Accounting Stop 37103
    5045 E Butler
    Fresno Ca 93888
    559 454-6317
    Nancy Chavez 559 454-6259
    Kansas City Linda Sharpe 816-325-3741 (DS) STOP 6250 P-6 816-292-6206
    Thaddeus Thomas 816-325-3752 (NS)
    Mary Preston (DS) 816-325-3758
    Sharon Scott (NS) 816-325-3752
    Ogden Monica M Johnson 801-620-6317 Stop 6714 OSPC 801-620-6682.
    Stacy A Price 801-620-7660

21.6.2.4.2.5.7  (10-01-2013)
Preparing a Duplicate Form 3245 and Form 3809

  1. If it has been at least 4 weeks since submission of Form 3245 and Form 3809, and there is no evidence of the pending credit on the module, then resubmit the form and annotate the form(s) with "Potential Duplicate" at the top. Also indicate potential duplicate on the fax sheet(s) and the date(s) the forms were originally submitted.

21.6.2.4.2.6  (10-01-2013)
TIN-Related Problem Research Sheet

  1. The TIN-Related Problem Research Sheet is not required when working cases utilizing the streamline CAT 7 process in IRM 21.6.2.4.2.5.1, Electronic Fraud Detection System (EFDS) Case, IRM 21.6.2.4.2.5.2,TIN-Related Problem Cases with Previous IVO Involvement, IRM 21.6.2.4.2.5.3TIN-Related Problem Cases with Deceased Taxpayer Indicators, or IRM 21.6.2.4.2.5.4,. For all non-streamline case processing, the TIN-Related Problem Research Sheet is required. This research sheet is found on SERP under the "IRM Supplements" tab. The research sheet can also be completed using the aMend tool formerly known as the Mixed Scrambled Entities (MSE) Tool. Per IRM 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, the use of the aMend tool is mandatory when working identity theft cases. The information retained/recorded must be sufficient to support the actions taken on the case.

    Reminder:

    The TIN-Related Problem Research Sheet should not be confused with the Case History Sheet that is required for cases referred to SSA.

21.6.2.4.2.7  (10-01-2013)
Case History Sheet

  1. If through your research you have already determined a case has to be referred to SSA (i.e., numident records confirm that two individuals have been assigned the same TIN by SSA), the case history sheet should be completed. Additional information on scrambled cases can be located in IRM 21.6.2.4.3.2,Beginning Scrambled Procedures. A case history sheet is required for a case that is to be sent to SSA for resolution. The history sheet must include all information and actions taken to resolve the case. Include the following:

    • Common number (CN)

    • IRS or CP notice received date

    • Tax periods involved

    • Each taxpayer's name, address and IRSN (if applicable)

    • Research requests (e.g., IMFOL, MFTRA), include dates

    • DLN of returns requested, include date requested and date received

    • Other TINs and actions, include dates other actions are taken

    • All taxpayer contact

  2. Form 13708, Form 13708A, Form 13708B, and/or Form 13708C, Mixed Entity/Scrambled SSN Case History Sheet, are required when working a case to be sent to SSA for resolution. All account actions, taxpayer contact and SSA contact must be included on the history sheet. Retain a copy of the completed Case History Sheet with the case. Scan/attach for CIS inclusion only the pages of the Sheet that notate actions taken. The information retained must be sufficient to support the actions taken on the case.

  3. Research information for all cases not sent to SSA for resolution must be recorded on the TIN-Related Problem Research Sheet..

21.6.2.4.2.8  (10-01-2013)
Non-Streamline IDT Case Processing - Determining Ownership of the Common Number

  1. Every effort will be made to determine ownership prior to contacting the taxpayer. The Letter 239C requesting information from the taxpayer will not be sent if neither return was filed by the Common Number (CN) owner. See (2) and (3) below for researching possible identity theft.

  2. Research both returns. Compare them with any "good" prior year returns. Look for situations that may indicate identity theft, such as a return with wages and withholding for a taxpayer who had only retirement or disability income in prior years. Identity theft returns filed in an attempt to generate a fraudulent refund may also show the following characteristics:

    • Refundable credits claimed, no Form W-2 income, included

    • Adoption credit

    • First Time Homebuyer Credit

    • Refundable Education Credit (Form 8863)

    • Only Education Credits of $1,000 claimed on return

  3. See IRM 25.25.2.13, Operation Mass Mailing Criteria (OMM) for the characteristics of the most common identity theft scheme, Operation Mass Mailing (OMM).

  4. If NUMIDENT or, for ITIN cases, the Form W-7, Application for IRS Individual Taxpayer Identification Number, clearly shows the owner of the SSN or ITIN, follow mixed entity procedures in IRM 21.6.2.4.2.4,Mixed Entity Procedures.

  5. If the case is a True Scrambled SSN, apply the following procedures only for research purposes. Keep in mind that all True Scrambled SSN cases will go through the scramble process and will be sent to SSA for resolution. Do not make a determination of ownership for a True Scrambled SSN case.

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

21.6.2.4.2.8.1  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    ≡ ≡ ≡

    Example:

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

    ≡ ≡

    Example:

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

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

    Note:

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

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

21.6.2.4.2.8.1.1  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

    Note:

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


    Note:

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


    Note:

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


    ≡ ≡ ≡

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

    Note:

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

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

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

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


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

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

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

    Caution:

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

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

21.6.2.4.2.8.1.2  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

    Note:

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



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

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

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

    Note:

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

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

    Note:

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


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

    Note:

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

    Note:

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

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

    Note:

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


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

    Note:

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

    ≡ ≡

    Note:

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


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

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

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

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

    Example:

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


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

21.6.2.4.2.8.2  (10-01-2013)
A Different Valid TIN Is Not Located AND Identity Theft Is Not Indicated By Taxpayer

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

    Reminder:

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


    Note:

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


    Note:

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


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

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

      Example:

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

      Exception:

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

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

      Note:

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

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

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

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

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

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

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

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

    Note:

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

    Example:

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

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

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

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

    Caution:

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

21.6.2.4.2.8.3  (10-01-2014)
A Different Valid TIN Is Not Located AND Neither Return Was Filed by Common Number Owner (Bad/Bad)

  1. The procedures below must be used when all of the following are met:

    • Two Taxpayer Bs (i.e., the TC 150 and the TC 976 are both bad) and

    • A valid TIN cannot be located for either taxpayer and

    • The case does not meet the criteria to be nullified per the listing in IRM 21.6.2.4.2.5, Streamline Identity Theft Case Processing (CAT 7).

    Note:

    If you determine both returns bad, but only one of the returns is deemed bad per the streamline process, you can nullify the return that meets the nullity criteria and move the other one to an IRSN per instructions below.

    1. Zero out the account, Input TC 29X, blocking series 05, and "NSD" to release the "A" freeze.

    2. Use a hold code to prevent issuing erroneous notices to the taxpayer. For additional information on hold codes, see IRM 21.5.2.4.15, Rules on Hold Codes (HC).

    3. Correct the entity module to the last known good address for the common number owner. If you are unable to find a last known good address, correct the address to the address of the service center.

    4. Input TC 971 with action code 001. Enter the IRSN that is associated with the 150 as the cross-reference

    5. Input TC 971 with action code 002. Enter the IRSN that is associated with the TC 976(s) as a cross-reference.

    6. If a refund was issued on the CN to Taxpayer B that posted as the 150, it must be moved to the 150 taxpayer’s IRSN. See IRM 21.5.2.4.23.10, Moving Refunds, for moving refund procedures.

    7. Input TC 971 with action code 017 on both IRSN accounts after the TC 000 post. Enter the CN TIN as a cross-reference.

      Note:

      Close the CIS base, monitor the TC 000 posting and then input the TC 971 AC 017.

    8. Take the appropriate steps to post both taxpayers’ tax information to the correct TINs. Reprocess Taxpayer B's return. See IRM 21.5.2.4.23, Reprocessing Returns.

    9. Transfer payments to the correct account if necessary.

    10. Input TC 971 AC 506 with a posting delay of 2 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. For information on allowable field entries see IRM 10.5.3-10.

    11. Add a case note on CIS and/or the TIN-Related Worksheet "CSR determined both returns bad"

      Note:

      For the purpose of this subsection, do not correspond to Taxpayer B. If you are able to update the account to the last known address for the CN owner, send the appropriate letter.

    Reminder:

    If all case actions have been completed and you are monitoring the account to ensure proper posting, close the case and establish a monitor base on IDRS using category code "MISC" with the current date as a received date.

    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.

21.6.2.4.2.9  (10-01-2014)
Determining When Specific Year Account Information Must Be Moved

  1. Use the guidelines in the following subsections when determining whether posted tax account information for a particular year must be moved.

    Note:

    These guidelines are applicable only if you are having to consider whether you should move posted tax data, e.g.,, tax, credits, refunds. On the other hand, if, as an example, the only "incorrect" transaction posted is a TC 976 belonging to another taxpayer, you may be required to follow the requirement to "move" the TC 976. Moving the TC 976 would involve inputting a TC 971 AC 002 and taking any necessary action to ensure the posting of the TC 976 tax information on the appropriate TIN.

21.6.2.4.2.9.1  (10-01-2014)
Collection Statute Expiration Date Expired or Imminent

  1. If all other statute expiration dates have expired and there is no indication of activity or pending activity on the tax year account, do not move posted tax account information if the Collection Statute Expiration Date (CSED) is expired or has less than 10 months remaining before it expires. No action is required on these tax years. This guideline is applicable for all TIN-Related problem case categories, i.e., MXEN, IDTX, IDSX, SCRM, SSA2, and NMRG.

    Exception:

    Stolen Identity Cases are exempted from normal Statute processing. To that end, Identity Theft cases do not truly have a CSED. Any cases received with the statement "Exception IDT1/IDS1 - Identity Theft Account" or "Exception IDT3/IDS3 -Identity Theft Account" etc., written in the remarks field of the Form 12810 are to be processed.

21.6.2.4.2.9.2  (10-01-2014)
Tax Year Account Move Conditions-Applicable for MXEN, IDT1X, IDSX, SCRM, and SSA2 Cases

  1. If moving posted tax account information is an issue, the tax account information should be moved when any of the following conditions are met:

    • The Assessment Statute Expiration Date (ASED) is open.

      Reminder:

      If the ASED is expired or imminent on a tax return to be reprocessed, NEVER abate tax on the "from" account until the reprocessing is complete and the tax has posted. Suspend the case to Statute if a return needs to be reprocessed and the ASED has expired or is imminent, per IRM 21.5.2.4.23.4, Statute Imminent Documents.

      Caution:

      The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14 paragraph (3)(b), Criteria for Establishing a Statute of Limitations Period, for additional information.

    • The correct taxpayer has also filed a return for the same tax year and the tax return amounts have been combined/adjusted. In this case it is necessary to keep the correct taxpayer’s information on the account and move off the incorrect taxpayer’s information.

      Note:

      This bullet is referring to tax years in which the correct taxpayer's and the incorrect taxpayer's tax account information items have been "mixed." " Mixed" here means that the income amounts were combined and the tax and any credits were adjusted if necessary.

    • There is a "-C" freeze on the account. A "-C" freeze indicates the taxpayer is/was in a combat zone and the time period for filing a return for that tax year may have been extended.

      Caution:

      Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is or was serving in a designated combat zone area. NOTE: The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a -C freeze, additional research is required to determine the taxpayer's CZ status. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take based on the following:
      If Combat indicator is "1", then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collecting tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer if needed.
      If Combat indicator is "2", then the taxpayer is no longer a combat zone participant. Follow normal procedures to work the case.

    • There is a balance owed on the tax year account.

    • The tax year account has an overpayment that must be refunded.

    Caution:

    If there is an indication another area is considering action on the tax year account, e.g., an open control by Exam, Automated Under Reporter (AUR), Collections, etc., contact that area. The tax year may need to be moved based on the action they are taking on the account. Document your contact in the CIS notes.


    If Then
    None of the conditions in the bullet-list above are met Proceed to IRM 21.6.2.4.2.10, Not Moving Specific Year Account Information.
    One or more of the conditions in the bullet-list above is/are met Proceed to IRM 21.6.2.4.2.11, Moving Specific Year Account Information.

21.6.2.4.2.9.3  (10-01-2013)
Tax Year Account Move Conditions--Applicable for NMRG Cases

  1. If moving posted tax account information is an issue, the tax account information should be moved when any of the following conditions are met:

    • The Assessment Statute Expiration Date (ASED) is open.

      Reminder:

      If the ASED is expired or imminent on a tax return to be reprocessed, NEVER abate tax on the "from" account until the reprocessing is complete and the tax has posted.

      Caution:

      The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14 paragraph (3)(b), Criteria for Establishing a Statute of Limitations Period for additional information.

    • There is a "–C" freeze on the tax year account. A "–C" freeze indicates the taxpayer is/was in a combat zone and the time period for filing a return for that tax year may have been extended
      .

      Caution:

      Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is or was serving in a designated combat zone area. NOTE: The -C freeze stays on the account even after the taxpayer is no longer in the CZ. When working an account that contains a –C freeze, additional research is required to determine the taxpayer's CZ status. Research CC IMFOLE for the Combat indicator on Line 11, to determine the correct action to take based on the following:
      If Combat indicator is "1", then the taxpayer is still serving in a combat zone. Any compliance activity such as assessing or collecting tax is prohibited. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer if needed.
      If Combat indicator is "2", then the taxpayer is no longer a combat zone participant. Follow normal IRM procedures to work the case.

    • There is a balance owed on the tax year account.

      Note:

      Contact Automated Underreporter (AUR) if there is an AUR assessment which appears to be incorrect. See 4.13.7–6 Addresses for AUR Reconsideration Requests in IRM 4.13.7,They may give you approval to reverse the AUR assessment. Document your AUR contact and their response on the CIS case.

    • The tax year account has an overpayment that must be refunded.

    Caution:

    If there is an indication another area is considering action on the tax year account, e.g.,, an open control by Exam, AUR, Collections, etc., contact that area. The tax year may need to be moved based on the action they are taking on the account. Document your contact in the CIS notes.


    If Then
    None of the conditions in the bullet-list above are met Proceed to IRM 21.6.2.4.2.10, Not Moving Specific Year Account Information.
    One or more of the conditions in the bullet-list above is/are met Proceed to IRM 21.6.2.4.2.11, Moving Specific Year Account Information.

21.6.2.4.2.10  (10-01-2014)
Not Moving Specific Year Account Information

  1. Take the following actions when you have determined, per the subsections above, that it is not necessary to move posted tax account information. Unless specifically noted, the actions listed in this paragraph apply to MXEN, IDTX, IDSX, SCRM, SSA2, and NMRG cases. The bullet items listed here are related to the actions required on the "IRSN" .

    • Refer the case to your Lead or designated individual for approval not to move the tax account information. If approved, the Lead or designated individual must notate approval in the CIS Case Notes. CSR/TE must input a case note of "not moved" or determination prior to requesting approval. The lead and/or manager cannot concur with a determination that is not posted on the case.

    • Establish a name line on the "to" account for the tax year not being moved. Include the name(s), filing status, and spouses's SSN (if applicable) as shown on the return.

    • Input a TC 971 AC 001 with the return received date on the "from" account to cross-reference to the "to" account. For NMRG cases the "from" account is the tax year on the other side of the No Merge, usually the IRSN.

    • After the name line has posted on the "to" account, input a TC 971 AC 017 on the "to" account to cross-reference to the "from" account. Use the received date of the return not being moved.

    • For MXEN, IDTX,IDSX, SCRM, and SSA2 cases, enter the following CIS case note, filling in the applicable year: "Tax Year YYYY not filed by TP. See TC 971 AC 001 X-Ref" .

      Note:

      If reactivation requires obtaining microfilm, a note on CIS is sufficient indicating the location of the cross-reference tax year.


    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14 paragraph (3)(b), Criteria for Establishing a Statute of Limitations Period, for additional information. If the return is determined to be valid, an IRSN should be obtained in order to process the return for Taxpayer B.

  2. Take the following additional actions for the tax year(s) that will remain posted on the account. These additional actions listed in this paragraph apply ONLY to MXEN, IDTX, IDSX,SCRM, SSA2 cases. The bullet items listed here are related to the actions required on the "SSN" .

    • For the "from" tax year(s) account(s), the tax year(s) account(s) not being moved, change the name line on the tax year(s) to: "NOT FILED] NAMC" . "NAMC" here represents the name control of the taxpayer who owns the SSN. You will type in the name control of the SSN owner instead of typing in "NAMC" . Also update the address to the most current address, if applicable.

    • If the return that posted to the Common Number, on the "from" account tax year has Self-Employment (SE) income, input CRN 878/CRN 895 and/or CRN 879/CRN 898 to zero out primary SE and Medicare income. Input CRN 879/CRN 896 and/or CRN 892/CRN 899 to zero out the secondary SE and Medicare income. DO NOT adjust the tax or item reference number CRN 889 (SE tax amount) on the account.

    • If an overpayment on the tax year account not being moved is over one-year old, move such overpayment to excess collections.

      Note:

      If the taxpayer has a valid TIN and a refund should be issued, the tax year account must be moved to the taxpayer's valid TIN.

    • Any overpayment that has been offset to a Bureau of Fiscal debt must be reversed, using hold code 4. If the overpayment is over one year old, move it to excess collections. A letter must also be sent to the taxpayer who has the FMS debt, notifying them of the reversal. If the FMS offset is over 6 years old, refer to IRM 21.4.6.4.2.11, TOP Offsets Involving ID Theft.

    • Reverse any IRS offsets. If the overpayment is over one-year old, move the overpayment to excess collections. A letter should be sent to the SSN owner informing them of the overpayment reversal.

    • If adjusting 2008 and FTHBC was claimed by the bad taxpayer, see IRM 21.6.4.4.18.4, Manually Adjusting the Recapture Amount, to update the IMFOLF information.

21.6.2.4.2.11  (03-03-2014)
Moving Specific Year Account Information

  1. If there are 180 or more days remaining before the ASED expires, reprocess the return.

  2. If there are less than 180 days remaining before the ASED expires, refer the return to Statute for a prompt assessment.

    Caution:

    The ASED does not apply on a case that has been determined a nullity. The return must be considered valid in order for the ASED to apply. Refer to IRM 25.6.1.6.14 paragraph (3) (b), Criteria for Establishing a Statute of Limitations Period for additional information.


    Reminder:

    If the tax year account is within 180 days of the ASED, DO NOT abate tax on the "from" account prior to the tax being posted on the "to" account. Once the return has been reprocessed and the tax information has posted, or a prompt assessment has been made on the "to" account, the "from" account may be backed off to the correct amount.

    Reminder:

    If the ASED is expired, NEVER abate tax on an account and attempt to reprocess the return.

  3. If moving posted tax account information is an issue, the ASED is expired for the tax year(s) at issue, and any of the conditions are met, as applicable, in IRM 21.6.2.4.2.9.2, Tax Year Account Move Conditions--Applicable for MXEN, IDTX, IDSX, SCRM, and SSA2 Cases, or IRM 21.6.2.4.2.9.3, Tax Year Account Move Conditions--Applicable for NMRG Cases, take action to move the tax account information as appropriate. If applicable, initiate a manual account transfer using Form 12810, Account Transfer Request Checklist.

    Note:

    For general information when the tax year account must be transferred via Form 12810 per the guidelines above, see IRM 25.6.1.9.9.3, Correct Records on Expired Statute Periods.

    Reminder:

    When the tax year account must be transferred via Form 12810, the tax year account must be in debit or zero balance. Accounting will reject any requests where the tax year account is showing or will show, once the Form 12810 transfer has been completed, a credit balance. Credit balances must be resolved expeditiously, whether as a refund to the correct taxpayer, if allowable, or as a transfer to Excess Collections. Make sure the entity information for the IRSN account has posted and all freeze conditions are resolved prior to sending the Form 12810 to Accounting.


    Reminder:

    If all other statute expiration dates have expired and there is no indication of activity or pending activity on the tax year account, do not move an incorrectly posted tax year if the Collection Statute Expiration Date (CSED) is expired or has less than 10 months remaining before it expires. No additional account moving action is required on these tax years.

21.6.2.4.2.12  (02-02-2009)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Caution:

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


    Caution:

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

21.6.2.4.2.12.1  (06-01-2009)
Sending the Letter 239C and Telephone Contact-Stage One

  1. Correspond with the taxpayers, using the Letter 239C Exhibit 21.6.2-1, Paragraphs for Letter 239C. Include the questionnaire. Retain copies of the Letter 239C letters in the case file. See IRM 21.6.2.4.3.5,Determining if Refund Should be Released, for additional information that must be requested in the Letter 239C. The suspense period for the Letter 239C is 40 days, 70 days for overseas taxpayers.

    Caution:

    Do not advise the taxpayer to contact SSA for a "Social Security Administration Social Security Number Verification" printout.

    Note:

    It is not necessary to send the questionnaire Letter 239C again if it has already been sent due to previous IRM procedures. Also, if the letter has been sent AND a CN ownership determination has already been made, it is not necessary to proceed with the guidelines in this subsection.

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

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

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

    Note:

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

    Caution:

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

21.6.2.4.2.12.2  (10-01-2012)
Telephone Contact Guidelines

  1. Allow 21 days from the input date of the Letter 239C for the taxpayer to receive the letter before IRS-initiated telephone contact is attempted. The guidelines in this subsection also apply to taxpayer-initiated telephone contact.

    Note:

    The 21-day time-frame assumes the Letter 239C is issued by the Correspondex system. You may adjust the time-frame based on the procedures in your work area. The overall rule is to allow the taxpayer sufficient time to receive the letter

  2. Telephone contact is primarily for the purpose of obtaining information. Because the case involves undetermined ownership of the SSN, do not provide any information to the taxpayer unless specifically authorized to do so per the guidelines below.

    Note:

    IRM 21.1.3.4, Other Third Party Inquiries, authorizes you to accept information from any third party even if the provider of the information does not have a written or oral authorization from the taxpayer.

  3. Even though you are primarily obtaining information, ask disclosure verification questions based on the Letter 239C and on the information on this particular taxpayer's return. Do not ask any questions that might inadvertently disclose information merely by asking the question.

    1. Identify yourself, provide your ID number, inform the taxpayer you are calling on behalf of the Internal Revenue Service, and provide a purpose statement for the disclosure verification questions you are about to ask. See the suggested purpose statement below:

      "While we are reviewing your account, we would like to ask a few questions to determine whether or not any discrepancies are present on the account."

      Note:

      See IRM 3.42.7.13.6, Contacting the Customer – Outgoing Calls for further guidelines on placing IRS-initiated telephone calls to taxpayers.

      Note:

      On the TIN-Related Problem Research Sheet, record that telephone contact was made, the number called, and the name of the individual to whom you are speaking. Also record the answers you receive from the taxpayer Also add a CIS note indicating "Telephone Contact Made"

    2. If you are initiating the call prior to receiving the taxpayer's response to the Letter 239C, ask the taxpayer if he or she recently received a letter from the IRS. If the taxpayer indicates he or she has not received a letter from the IRS, ask the taxpayer to call us if he or she does receive a letter. Apologize for any inconvenience and politely terminate the call.

      Caution:

      If the taxpayer provides an address that is different from our records, do not change our records and do not issue a Letter 239C to the address. Because the ownership of the SSN is in question, we will not be making any entity changes to the account. We will not be sending any information to the taxpayer, e.g.,, the Letter 239C, because we do not yet know if this taxpayer is involved in any way with the case. Under no circumstances would you indicate you are calling because two individuals are filing tax returns using the same SSN. The only basis for discussing this issue would be the taxpayer acknowledging the issue on the basis of the Letter 239C we sent.

      Note:

      The prohibition in the "Caution" above on sending the Letter 239C does not restrict the Taxpayer Advocate Service (TAS) from initiating any contacts required by TAS guidelines

    3. If you are initiating the call and the taxpayer indicates he or she has received our letter, ask the taxpayer to have in hand a copy of the letter and a copy of the tax return. If the taxpayer cannot readily obtain the letter, ask the taxpayer to call us as soon as possible after locating the letter. (Note the "Caution" in (b) above.) If the taxpayer has at least the letter in hand, ask the taxpayer for the following:
      His or her TIN
      The ten digit number in the upper right hand corner of the letter
      The tax period(s) indicated on the letter
      The address shown on his or her return (latest year if the case involves multiple years)
      Filing status on the return
      Whether a refund was claimed and the amount
      The information in the first paragraph of the letter (Under "Why We're Sending You This Letter" )

    4. If the taxpayer's answers indicate at least that he or she has the letter in hand, proceed to paragraph (4). Also proceed to paragraph (4) if the taxpayer indicates he or she does not have the letter in hand but he or she provides correct information regarding the tax return. If the taxpayer does not meet either of these conditions, apologize for the inconvenience and politely terminate the call. See the "Caution" in (b) above

    5. If the taxpayer is initiating the call, follow (c) above.

  4. Preface the asking of the questions below with the following statements to the taxpayer:

    Note:

    Modify your statements and questions appropriately to the taxpayer if you are working a True Scrambled SSN case. If you are working a True Scrambled SSN case, tell the taxpayer that it appears the Social Security Administration has assigned the SSN to more than one individual. Strongly recommend that the taxpayer contact SSA as soon as possible. Any information the taxpayer provides by answering these questions will assist SSA.


    "Our records indicate that the Social Security Number you used on your tax return for the tax year(s) of 'YYYY' (state the tax year(s) in question) was also used by another individual on his or her federal tax return. Disclosure laws prevent us from providing any information regarding the other individual. We would like to ask you a few questions in order to determine which individual should be using the Social Security Number for the filing of federal tax returns.
    "The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we would like to ask you today, consequently, pertain only to the filing of your federal income tax return. "
    "The questions are based on information received from the Social Security Administration. The answers you provide will assist us in resolving this issue as quickly as possible. An incorrect answer or a response of "I don't know" will not necessarily result in the Social Security Number not being assigned to you for federal income tax purposes."
    "Are you willing to answer the questions?"
    "

    • If the taxpayer indicates he or she is not willing to answer the questions, simply thank the taxpayer for his or her time and inform the taxpayer that our determination will be made based on the information at hand. Inform the taxpayer that he or she will receive a letter regarding our determination within 6 to 8 weeks.

    • If the taxpayer asks for the questions to be sent to him or her by mail, inform the taxpayer that the questions not already listed on the letter he or she received must be given and answered during direct telephone conversation. If necessary, you may inform the taxpayer that this method is intended to ensure that the person using the Social Security number in error does not have the opportunity to research and find the correct answers.

    • If the taxpayer is willing to answer the questions, proceed with asking the questions in the questionnaire portion of the Letter 239C and the question in IRM 21.6.2.4.2.12.2.1,Supplementary Questions. Have a copy of the Numident print available, related to the SSN, when asking the Supplementary Questions.

      Caution:

      Do not respond in any way that might be construed as a confirmation or a rejection of the validity of the taxpayer's response. The purpose of asking the questions is to obtain information for consideration, not to provide information to the taxpayer. Indications of confirmation or rejection would constitute providing information to the taxpayer.

    • On the TIN-Related Problem Research Sheet record the answers you receive.

    • We can make a determination without the questionnaire and documents in our file, but if an ownership determination is not made, the taxpayer will not receive his or her refund unless he or she has met all the conditions of IRM 21.6.2.4.3.5,Determining if the Refund Should be Released.

    • A True Scrambled SSN Case requires the actual documents, completed by the taxpayer, for the file going to SSA. If you believe the number is a True Scrambled, tell the taxpayer to send the documents requested in the Letter 239C and the questionnaire as soon as possible.

    • After all the questions have been asked and the answers recorded, state the following to the taxpayer:
      "Thank you for the information you have provided. When we have completed our gathering and reviewing of information, we will notify you by mail of our determination. The expected time-frame for the process of review and notification is generally 6 to 8 weeks. If possible, we will issue our determination more quickly than the expected time-frame."
      "Please keep in mind the information we provided earlier in the conversation: The IRS does not issue Social Security Numbers, and the IRS does not determine who the true owner of the Social Security Number is for the purposes of Social Security benefits. The Social Security Administration is a separate government agency and is the final authority on determining the ownership of the Social Security Number. We recommend strongly that you contact your local Social Security Administration office to ensure that your Social Security records are correct. The questions we have asked today, consequently, pertain only to the filing of your federal income tax return."

    Caution:

    Be reminded that because this case involves an SSN of undetermined ownership, we cannot disclose any further information. Also, be careful not to indicate any pre-determinations you may have arrived at based on the answers you received.

21.6.2.4.2.12.2.1  (02-02-2009)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

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

    Caution:

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

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

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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


    Note:

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

21.6.2.4.2.12.3  (10-01-2012)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Caution:

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

    Note:

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

    Note:

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



    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

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

      Note:

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

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

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


      Note:

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

      Note:

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

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

      Note:

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

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

      ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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



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


    Note:

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


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