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Part 21. Customer Account Services

Chapter 9. Specialized Accounts Management Programs

Section 2. Accounts Management Identity Theft

21.9.2  Accounts Management Identity Theft

21.9.2.1  (10-01-2009)
Identity Theft - General Information

  1. Refer to IRM 10.5.3, Privacy, Information Protection & Data Security, Identity Theft and Incident Management Program, for additional information, procedures and guidance related to Identity Theft.

  2. Taxpayers stating they are victims of identity theft will be required to authenticate their identity and provide evidence of identity theft. Acceptable documentation is:

    • A copy of one or more valid U.S. federal or state government-issued forms of identification (such as a social security card, passport, driver's license, or state identification card, etc.), AND

    • A copy of a police report indicating identity theft as the issue, or Form 14039, IRS ID Theft Affidavit.

      Note:

      While Form 14039 is now the primary identity theft affidavit, The FTC Identity Theft affidavit will be accepted up to October 21, 2009.

  3. Identity theft cases are controlled using the following category codes.

    Category Code Aging Criteria Description
    IDT1 180 days Can be used by all AM IMF employees working tax cases with tax administration issues. For example, duplicate filing conditions or taxpayer inquires involving identity theft.
    IDT2 120 days Unpostable 147 - used by AM Identity Protection Specialized Units (IPSU) only
    IDT3 45 days Reserved for use by AM IPSU
    IDT4 45 days Used by AM Identity Protection Specialized Units (IPSU) only. Self identified non -tax-related identity theft cases.
    IDT5 45 days Responses to 4445C letters

    Note:

    Effective July 1, 2009 Notification will be systemically generated as a CP 01
    IDT6 180 days Reserved for use by AM IPSU
    IDT7 180 days Reserved for use by AM IPSU
    IDT8 180 days Reserved for use by AM IPSU
    IDT9 180 days Phishing
    IDTX 365 days Used by AM IPSU only. Monitoring tax-related identity theft purposes.

  4. The Identity Theft and Incident Management (ITIM) Program Office has developed action codes (AC) for use with transaction code (TC) 971 to mark the entity modules of accounts on which identity theft is suspected and documented. They are:

    Action Code Description
    501 Tax-related identity theft (used by all functions)
    504 Self identified non-tax-related (used by AM IPSU only)
    505 IRS loss of personally identifiable information (PII) (used by the Office of Privacy, Information Protection and Data Security (PIPDS) only)
    506 IRS identified identity theft (used by:

    • Accounts Management IRM 21.6.2.4.2Multiple Individuals using the Same TIN.

    • Criminal Investigation - primary user.

    • Submission Processing - based on their analysis of a Unpostable 147 case.

21.9.2.2  (10-01-2009)
Identity Theft - Expanded Procedures

  1. In compliance with Commissioner Shulman's testimony before Congress on April 10, 2008, Accounts Management (AM) has adopted a proactive stance against identity theft. As a result, AM has established Identity Protection Specialized Units (IPSU) to assist taxpayers that are, or may become, victims of identity theft. IPSU Teams are comprised of paper and phone teams.

  2. A toll-free number 1–800–908–4490, established specifically to receive identity theft related calls, provides taxpayer access to automated messages and assistors. The hours of operation are 8:00 a.m. to 8:00 p.m (taxpayer's local time). Guidance will be provided to the individuals identifying themselves as potential victims of identity theft, including actions to take when there is currently no tax-related impact or tax-related ID theft.

    Note:

    Toll-free CSRs receiving calls outside the IPSU 1–800–908–4490 number should follow IRM procedures to provide callers with the necessary guidance. It is important to identify the issue/reason why the taxpayer is calling (balance due notice, refund offset, etc.) and follow those particular guidelines. with the exception of default screeners, calls should not be transferred ti IPSU toll-free number. Follow the Telephone Transfer Guide.

    Also, refer to IRM 10.5.3.2.4, Identity Theft Frequently Asked Questionsfor additional information.

21.9.2.3  (10-01-2009)
Identity Theft - Telephone Overview

  1. Individuals may call the IRS to report that their Social Security Numbers (SSNs) have been misused to obtain goods or services, to report other complaints of identity theft, and/or to request protection of their tax account information.

    Caution:

    Follow established procedures to assist callers for:

    • Communication Skills, IRM 21.1.1.7

    • Taxpayer Advocate Service (TAS) Guidelines, IRM 21.1.3.18

    • Required Taxpayer Authentication, IRM 21.1.3.2.3

    • Additional Taxpayer Authentication, IRM 21.1.3.2.4

  2. Advise callers to contact the Federal Trade Commission (FTC) Identity Theft Hotline at 1–877–438–4338 and/or visit the FTC website at www.ftc.gov. Advise callers the FTC assists individuals who are concerned about protecting their identity (including their Social Security Number (SSN)) to prevent misuse.

  3. Advise callers to contact the Social Security Administration (SSA) at 1–800–772–1213 and/or visit the SSA web site regarding "Identity Theft and Your Social Security Number" at www.ssa.gov/pubs/10064.html . The SSA will address inquiries related to lost or stolen social security cards/numbers, "posted earnings" determinations, and questions related to new or replacement SSNs.

  4. Advise callers they may file a report with their local or state police. They may also contact their state Attorney General's office. Callers could also check the Blue Pages of the telephone directory for the phone number or check The National Attorney General's webpage at www.naag.org for a list of state Attorneys General.

  5. Advise callers to contact one of the three major credit bureaus:

  6. Advise callers to visit the IRS website at www.irs.gov/ (keyword identity theft) for additional information and links related to identity theft and tax records.

  7. Advise callers to obtain a copy of Publication 4535 , Identity Theft Prevention and Victim Assistance. Publication 4535 provides resource information in both English and Spanish. This publication and other publications can be obtained using one of the methods found in IRM 21.3.6.4.1 , Ordering Forms and Publications.

21.9.2.3.1  (10-01-2009)
Self Identified - Non-Tax-Related Identity Theft - (IPSU Telephone Overview )

  1. Individuals experiencing no tax-related impact may call and request that IRS take action to protect their tax account information. Callers should be advised to take the following actions.

    1. Advise callers to obtain acceptable identity theft documentation. See IRM 21.9.2 Identity Theft - General Information

    2. Advise callers they may receive correspondence requesting additional information.

    Note:

    If the caller used the 1–800–829–1040 line versus the IPSU number, 1–800–908–4490, to report non-tax-related identity theft, advise the caller to use the IPSU number for subsequent calls regarding non-tax-related identity theft.

    Note:

    Refer to IRM 10.5.3.2.3.2 , Taxpayer-Identified Identity Theft Not Affecting Tax Administration

  2. Advise callers that ID theft documentation should be submitted by mail or fax.

    1. Documentation can be mailed to: Internal Revenue Service, PO Box 9039, Andover, MA 01810–0939.

    2. Documentation can be faxed to: (978) 247–9965. Advise callers this is not a toll-free number. Their telephone company or a third party service provider, if applicable, may charge to send faxes.

      Note:

      Taxpayers can also take their documentation to their local Taxpayer Assistance Center (TAC) where the documentation will be faxed to the designated number. Provide callers with the address and telephone number of the closest TAC office if appropriate.

  3. Advise callers they should receive a notification letter from the IRS within 30 days of receipt of all required documentation.

  4. Record history of the taxpayer contact using the Accounts Management System (AMS).

21.9.2.3.2  (10-01-2009)
Tax-Related Identity Theft - (IPSU Telephone Overview)

  1. Individuals may call to report tax-related identity theft. For example, callers may reference an unknown person filing a tax return under their SSN, receipt of a notice or tax bill related to unknown income, or notification of an audit. For these situations, advise callers to obtain acceptable identity theft documentation. See IRM 21.9.2.1, Identity Theft - General Information.

    1. If the caller reports concerns regarding the filing of a tax return (the presence of an unknown return filed under their SSN), advise the caller to attach the documentation referenced above to their paper return if they have not yet filed, or to a letter of explanation if they have already submitted a return. Send the information to the location where the return is filed.

    2. If the caller is responding to an IRS letter or notice of adjustment, advise the caller to attach the documentation referenced in (1) above to a letter of explanation, and include a copy of the IRS letter or notice. Send the information to the address indicated on the letter or notice.

      Caution:

      If the caller used the 1–800–908–4490 number and there is currently an active open control on the tax period in question, advise the caller that his/her account will be monitored through the research/resolution process. CSRs will complete Section I of Form 14027, Identity Theft Case Monitoring, and record a short description of the information provided to the caller in Section VI. Fax the form to the Image Control Team (ICT) in Andover using the designated fax number, (978)247–9965 . Record history on AMS indicating the form was faxed (ex: 14027toICT). Refer to IRM 21.3.5.4 , Referral Procedures to provide the taxpayer with the proper timeframe for a response.

      Exception:

      If there is already an open control with Category Codes IDT2, IDT4, or IDTX a Form 14027 will not be required. Instead, inform the taxpayer a caseworker is working to resolve their issue and they should hear from that caseworker within 45 days.

      Note:

      Refer to IRM 10.5.3.2.3.1, Taxpayer-Identified Identity Theft Affecting Tax Administration.

      Note:

      ICT will scan the Form 14027 and any documentation into CIS and open a control in "B" status to the IPSU paper function for monitoring purposes.

    3. Advise callers that there may be processing delays while the situation is resolved and they may receive correspondence requesting additional information.

  2. Individuals not required to file a return may also be negatively impacted by tax-related identity theft. For example, a caller may state the Social Security Administration (SSA) has reduced or stopped his/her Social Security benefits based on a tax return filed with the IRS. The caller indicates that he/she has not filed a return. When this type of call is received, follow the instructions below.

    1. Advise callers to obtain acceptable identity theft documentation. See IRM 21.9.2.3, Identity Theft - Telephone Overview.

    2. Advise callers to attach the documentation referenced above to a letter explaining their situation. Provide the IRS address associated with the caller's state for mailing. Refer to Campus Locator Guideunder the Who/Where tab on SERP for Campus mailing address.

    3. Advise callers they may receive correspondence requesting additional information.

  3. Record history of the taxpayer contact on AMS.

21.9.2.4  (10-01-2009)
Identity Theft - Paper Overview (Andover and Fresno only)

  1. Individuals will be submitting standard identity theft documentation through designated PO Boxes and fax lines so that IRS can take action to mark tax accounts with an identity theft indicator. Controls on the related accounts will be established by CIS. Refer to IRM 10.5.3.2.3.1.3, The Identity Protection Specialized Unit (IPSU) and Referrals to other Functions.

  2. CSRs (staffing the IPSU number) will be completing Section I of Form 14027, Identity Theft Case Monitoring, and recording a short description of the information provided to the caller in Section VI. CSRs will fax the form to ICT in Andover using the designated fax number, (978)247–9965. AMS and IDRS (TXMOD) should reflect that the form was faxed (ex: 14027TOICT).

    Note:

    ICT will scan the document into CIS and open a control in "B" status to the Identity Protection Specialized Unit (IPSU) paper function for monitoring purposes.

  3. IPSU Case Workers (staffing the paper processing teams) will monitor accounts with current tax-related activity. No action will be taken by the IPSU Case Worker to adjust these accounts.

    Note:

    Refer to IRM 10.5.3.2.3.1.4,Functional Responsibilities Regarding Referrals from the IPSU.

21.9.2.4.1  (10-01-2009)
Self Identified - Non-Tax-Related Identity Theft - (Paper Overview) (Andover and Fresno only)

  1. Review the case to ensure the taxpayer submitted all required identity theft documentation. Correspond for missing documentation as appropriate.

  2. Review the taxpayer account to ensure there are no open controls and/or current tax-related issues.

    Note:

    If a tax-related identity theft issue is identified and an open control found, complete Sections I through IV of Form 14027, Identity Theft Case Monitoring , save the form as an attachment to the CIS case, and fax a copy of the form to the appropriate Identity Theft Liaison. See the ID Theft Liaison listing under the Who/Where tab on SERP. Update the control to "B" status with category code IDTX to monitor the account to resolution. Record history on AMS indicating the form was faxed (ex: 14027TOAUR). Refer to IRM 21.9.2.4.2 Tax-Related Identity Theft (Paper).

  3. Follow the IF/THEN chart for processing procedures of Non-Tax-Related Identity Theft cases:

    IF the taxpayer submits.... THEN....
    all required identity theft documentation and there is no tax-related activity on the account.... ....Input TC971/504 on the taxpayer's account and issue a 4402C letter to the taxpayer's current address of record.

    Note:

    If the taxpayer's account is not established on Master File, see IRM 3.13.5.34, Establishing a New Account (TC 000).

    incomplete identity theft documentation and there is no tax-related activity on the account....... .....send a 131C letter to the taxpayer's current address of record requesting the missing documentation and close the case on AMS/CIS.
    all required identity theft documentation and a tax-related identity theft issue and/or an open relevant control..... ...convert the case to an IDTX by

    • Closing the IDT4 control on ENMOD using AMS/CIS.

    • Opening a base using IDTX to the appropriate tax year/module involved.

    • Begin monitoring the taxpayer's account following procedures in IRM 21.9.2.4.2, Tax-Related Identity Theft - (Paper Overview)

    incomplete documentation and a tax-related identity theft issue and/or an open relevant control send the taxpayer a 131C letter requesting the missing documentation be submitted and suspend the case for 40 days.

    • Reply received with complete id theft documentation, follow the steps above for converting the case to an IDTX

    • No reply received: close the case and forward taxpayer's correspondence to the function working the tax-related issue (Exam, AUR etc.) to use as a reference to their case.

  4. If the taxpayer requests the Self Identified Non Tax Relief indicator be reversed/removed, refer to IRM 10.5.3–7 , TC 972 AC 504 - Reversal of TC 971 AC 504.

21.9.2.4.2  (10-01-2009)
Tax-Related Identity Theft - (Paper Overview) (Andover and Fresno only)

  1. Controls will be opened to the paper function for purpose of monitoring when the taxpayer has indicated tax-related identity theft.

  2. Review the account to ensure there is an open control and tax-related issues are in progress. Refer to IRM 21.9.2.4.1, Self Identified - Non-Tax-Related Identity Theft (Paper Overview) .

  3. Check for history indicating, Form 14027, Identity Theft Case Monitoring, was sent to ICT and the image is present on CIS. Complete Sections II through IV and fax the form to the appropriate Identity Theft Liaison. See the ID Theft Liaison listing under the Who/Where tab on SERP. If there is no indication that the form was prepared and faxed, prepare Sections I through IV and fax the form to the appropriate Identity Theft Liaison. If Form 14027 was prepared in error, reject the erroneous Form 14027 back to the originator. Record history on AMS identifying the function where the form was faxed (ex: 14027TOAUR).

    Note:

    The form notifies the controlling function/employee that the taxpayer account is being monitored by the AM Identity Protection Specialized Units (IPSU) (Paper).

  4. Once the Form 14027, is faxed, take the following action:

    • Send the taxpayer a Letter 4403C , ID Theft - AM Point of Contact Letter (for monitor cases), providing information for future taxpayer contact during processing of the identity theft issue.

    • Maintain an open control in B status with category code IDTX to monitor the account to resolution.

    • Contact the Identity Theft Liaison for the status of an account if 60 days should pass with no taxpayer contact or activity.

    • Update the control base to reflect the contact.

  5. When the control base is closed, Form 14027 will be returned to paper IPSU by the Functional Liaison.

    Note:

    If the control is closed with a referral to another function, then prepare/forward Form 14027 to the appropriate function to continue monitoring. Save and attach any additional Forms 14027 to the CIS case.

    1. Review the account to determine if all necessary actions have posted and all function/employee controls are closed.

      Exception:

      Except cases in Background "B" status. See IRM 21.5.2.3 , Adjustment Guidelines - Research.

    2. Monitor for posting of any pending activity.

    3. Determine if a closing notice or letter was issued by reviewing CC ENMOD.

    4. Follow up with the Identity Theft Liaison regarding unpostable activity and/or the absence of a final taxpayer notification.

    If the Form 14027 is not received, the controlling AM IPSU employee will make one more attempt to obtain the Form 14027. If after 10 business days, there is no response, the AM IPSU employee will close their control.

  6. Close the control when all account action(s) have posted and evidence of final taxpayer contact is present.

21.9.2.5  (10-01-2009)
Unpostable 147 Reason Code 1 - (UPC 147 RC 1)

  1. An UPC 147 RC 1 condition occurs when a return is input to an account containing an unreversed TC971 AC501 or 506 and does not bypass established identity theft business filters. See IRM 3.12.179.43.1, UPC 147 RC 1, Procedures for action Code 501 or 506.

  2. The Unpostable function will contact AM IPSU paper function for assistance in resolving the unpostable condition when they are unable to determine whether the return was submitted by the SSN owner or an unauthorized filer.

  3. When the return is submitted by e-file, the Unpostable function will fax a copy of the unpostable return charge-out document, Form 4251 to Andover via the Identity Protection Specialized Unit (IPSU) fax number.

  4. When the return is submitted by paper, the Unpostable function will fax a copy of the unpostable return charge-out document along with pages 1 and 2 of the return, any Form(s) W-2, Form(s) 1099, and/or Schedules C/SE to Andover via the IPSU fax number.

  5. Accounts Management (AM) IPSU must make every effort to provide the Unpostable function with information to resolve the unpostable condition within 5 business days of case assignment.

  6. Follow IDRS research path, see IRM 21.2.2.4, Account Inquiry Research Procedures, to confirm the return was filed/submitted by the SSN owner.

  7. Review return data under TINs cross referenced on identity theft related tax modules. See ENMOD to view TC 971 AC 501 input and determine prior tax period(s) in question.

  8. Compare data from the return and attachments to posted return history for consistency to determine if the return was submitted by the SSN owner. Below is a list of data items you must compare:

    • Name

    • Social Security Number (SSN)

    • Secondary Name

    • Secondary Social Security Number (SSN)

    • Address

    • Dependent Name(s)

    • Dependent SSN(s)

    • Dependent Relationship(s)

    • Form W-2 , Form 1099 etc. (Employer(s), Income Amount(s) etc.

    • Earned Income Tax Credit (EITC) claimed

    • Direct Deposit Information

    • Occupation

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

    • Similar tax data

    • Tax preparer

      Note:

      When making comparisons, also consider relationships between changes in marital status and in filing status, such as previously married filed joint, now married filing separate with the same spouse, the birth of a child, an older child that is no longer a dependent, life changing events such as marriage, divorce or death, etc.

  9. If able to make a determination based on internal research, notify the Unpostable function of the determination (SSN owner or an unauthorized filer). Contact information for the Unpostable function will be provided on the fax cover sheet for the case.

    Note:

    If the return should be posted under an existing Internal Revenue Service Number (IRSN) (ex: same unauthorized filer as the prior year), advise the Unpostable function of the existing IRSN. If a new IRSN is needed, the Unpostable function will take necessary action to post the return.

  10. If unable to make a determination based on internal research, advise the Unpostable Function that correspondence will be necessary.

    1. Send a 4455C letter to the taxpayer's address of record (last confirmed "good" master file address).

    2. Suspend the case for 45 days.

  11. Response or lack of a response to the 4455C letter will determine the action to be taken.

    If Then
    The taxpayer provides a response sufficient to make a determination Notify the Unpostable function of the determination (SSN owner/unauthorized filer)
    The taxpayer does not respond within the prescribed timeframe

    • Notify the Unpostable function that a determination could not be made.

    • The Unpostable function will take action to post the return to an IRSN.
    The taxpayer's response is incomplete (ex: a requested page is missing or not legible)

    • Notify the Unpostable function that the taxpayer's response was incomplete.

    • Send an appropriate letter to request the missing information.

    • Suspend the case for 45 days. Follow procedures above to determine the appropriate action.

21.9.2.5.1  (10-01-2009)
Late Responses to 4455C Letters

  1. If a late response is received, research the account to determine if action is needed.

    If And Then
    The taxpayer submits the requested proof of ownership or a different/better TIN The return has posted to the IRSN

    1. Take appropriate action to merge/resequence the IRSN to the SSN or better TIN

    2. Adjust the account to allow any exemptions and/or credits that were disallowed when the return posted to the IRSN.
    The return has not posted to the IRSN Monitor the IRSN for posting of the return and follow the steps in the box above.
    The taxpayer responds that s/he did not file the return   No additional action is required

21.9.2.5.2  (10-01-2009)
Responses to 4456C and 4457C Letters

  1. When resolving unpostable 147 conditions within Submission Processing, the Entity function will initiate 4457C letters to SSN owners and 4456C letters to unauthorized filers as closing notification letters. Taxpayers may subsequently contact the IPSU with questions related to identity theft and/or information to correctly post a return.

    If Then
    A taxpayer responds to the 4457C letter Provide the caller with general identity theft related guidance as provided in IRM 21.9.2.3, Identity Theft - Telephone Overview
    A taxpayer calls with questions related to the 4456C letter Advise the taxpayer to provide the documentation requested in the letter or to secure/provide a better TIN (SSN or ITIN)
    The taxpayer submits a response related to the 4456C letter that is sufficient to merge/resequence his/her return from an IRSN to a better TIN

    • Follow procedures in IRM 21.6.2.4.1 , Resequencing Accounts.

    • Notify the taxpayer of the action taken using an appropriate IDRS Letter.
    The taxpayer submits a response related to the 4456C letter that is not sufficient to merge/resequence his/her return from an IRSN to a better TIN Notify the taxpayer that we are unable to verify his/her social security number and he/she should follow instructions in the letter to obtain another number or Individual Taxpayer Identification Number. The taxpayer should continue to use the assigned Internal Revenue Service Number until a better number is provided

21.9.2.6  (10-01-2009)
Responses to Identity Theft Notification Letters/Notices

  1. Identity theft notification letters are generated based on the input of various indicator codes and data provided to the Privacy, Information Protection and Data Security (PIPDS) and the Identity Protection and Incident Management Program Offices.

  2. The 4445C letter is used to acknowledge receipt of documentation substantiating a claim of identity theft and to notify taxpayers of the action taken by the Service with regard to their tax records.

    Note:

    Effective July 1, 2009 the Notification will be systemically generated as a CP 01 12 weeks after the input of the TC 971 AC 501.

  3. The 4310C letter is used to notify taxpayers of potential identity theft based on the review of return information by the Accounts Management Taxpayer Assurance Program (AMTAP). A TC 971 AC 506 input by AMTAP will be associated with these cases.

    Note:

    Although the Identity Theft toll-free number will be made available on this letter, AMTAP assistors will respond to any taxpayer correspondence related to this program. AM IPSU CSRs working the ID Theft toll-free number will respond to phone inquiries.

  4. The 4401C letter is used to notify taxpayers of potential identity theft as a result of having visited and entered personal information on an internet website or through an e-mail address that fraudulently claimed to be authorized by the IRS. Potential victims are identified by the Online Fraud Detection and Prevention (OFDP) Office. See IRM 21.9.2.4.1, Self Identified Non-Tax-Related Identity Theft (Paper), when responses include standard identity theft documentation.

  5. While intended for information purposes only, taxpayers are advised to contact the IPSU if they have questions regarding these letters. Some taxpayers may call or write to the IPSU for additional information. Employees should respond to inquiries regarding these notification letters by emphasizing guidance for identity protection provided in the specific letter content.

  6. Responses involving tax administration issues should be addressed following procedures in IRM 21.9.2.3.2, Tax-Related Identity Theft, IRM 21.9.2.4, Identity Theft - Paper Overview, and IRM 10.5.3.2.3.1, Taxpayer-Identified Identity Theft Affecting Tax Administration.

21.9.2.7  (10-01-2009)
Global Review

  1. As a follow-up to IRM 21.1.1 , Overview and in a manner to make the taxpayer "whole" a global review of taxpayer's accounts in relation to identity theft is required to ensure subsequent tax periods are not affected by the Identity Theft incident. This review will be on tax accounts where the TC971 AC501 was input .

  2. Definition: A global review is a review of an identity theft marked tax account (TC 971 AC 501) from the date of the impact and subsequent. This includes:

    • Balance due modules resulting from a subsequent action, for example audit or an underreporter assessment (without an installment agreement), or

    • Modules containing a credit "offset" to satisfy a balance due that resulted from a subsequent action described above, or

    • Relevant Open controls ( IRM 21.9.2.4.1(2) Note for definition of relevant open control.)

    • And/or any issue the taxpayer raises which will trigger further review of past issues.

21.9.2.7.1  (10-01-2009)
Global Review - Research Process (Andover AM IPSU only)

  1. All research must include both the valid and invalid sides of the TIN as well as the Secondary TIN, valid and invalid side. Any cross-reference TIN must also be researched, valid and invalid as well.

  2. All research tools available must be used (AMS, IDRS, Accessory Management Tool (also known as IAT) etc.)

  3. Access Command Code (CC) ENMOD (IMFOLE) to identify the identity theft incident (TC 971 AC 501 and the "SCNDRY-DT" . ex: SCNDRY-DT 12312005; you would review TXPD 200512.

    Note:

    If multiple TC971/501s are identified, go to the earliest tax period identified on the SCNDRY-DT field and begin the Global Review.

  4. Access the taxpayer's account using MasterFile and CFOL command codes available. Review the tax modules related to the incident. apply the W&I definition of Global Review to determine if there are any subsequent issues which may require follow-up/referral.

  5. Cases involved with the Global Review should ONLY be referred to another function when the case can not be resolved within Accounts Management using AM criteria. Refer to IRM 21.3.5–1 for cases requiring referrals to another function per the IRM.

21.9.2.7.2  (10-01-2009)
Global Review - Action (Andover AM IPSU only)

  1. the following steps should be taken when performing the preliminary research shown below

    If Then
    ...all related accounts are in status 12 and do not contain a credit offset (ex: TC706) or credit transfer (ex: TC670 with a cross reference TIN/TXPR) transferred in to pay a balance due module described in the global review definition. ...use activity code "GRVWCMPLTD " , status code "B" , and category code "GRVW" with Command Code (CC) ACTON. Input history on AMS for latest tax period identified for the Global Review to reflect Global Review Completed.
    ...any related balance due accounts are in status 60 ...the taxpayer has entered into an agreement of the balance due, and is working to pay off the balance. Follow steps in "Then" box above.
    ...there is an open IDTX base on a related account on IDRS ...use activity code "PNDIDTX" , status code "B" , and category code "GRVW " with CC ACTON.Input history on AMS for latest tax period identified for the Global Review to reflect Global Review Completed.

  2. If criteria is not met in paragraph 1, follow the steps in the chart below

    If Then
    1. ...an account meets the Global Review definition above and AM cannot address/resolve the issue per IRM 21

    1. identify what function caused the balance due (AUR assessment, SFR, Exam, Amended Return etc.)

      Exception:

      If Exam Disposal Codes are other than 03, 04 or 09 or if AUR Process Codes are 67, 68, 87 or 88; a global review referral for this module will not be necessary. (These codes reflect the taxpayer's agreement to the subsequent assessment).

    2. Complete sections I - IV of Form 14027 and notate "Global Review" at the top. Indicate the tax year in question that needs to be reviewed. Forward the form to the identified function in (1) above.

    3. Update IDRS control base/AMS history to reflect the referral has been sent to the function (ex: GRVWTOAUR or GRVWTOEXAM).
    2. ...any subsequent account has a TC 420 or open "L" Freeze...

    1. Refer to IRM 21.5.10 , Examination Issues to assist on determination where referral should be sent.

    2. Complete section I - IV of Form 14027 and notate "Global Review" at the top. Indicate the tax year in question that needs to be reviewed. Forward the form to the identified function in (1) above.

    3. Update IDRS control base/AMS history to reflect the referral has been sent to the function (ex: GRVWTOEXAM).
    3. ...any subsequent account has an open CRIM, PFRZ control or Z freeze

    Exception:

    If the account is in Status 12 with no Freezes and the open control is in background; "B" refer to IRM 21.9.2.7.1.1(1) .

    1. Refer to IRM 21.5.6.4.42, –Z Freeze

    2. Complete section I-IV for Form 14027 and notate "Global Review" at the top. Indicate the tax year in question that needs to be reviewed. Forward the form to the identified function in (1) above.

    3. Update IDRS control base/AMS history to reflect the referral has been sent to the function (ex: GRVWTOCI).
    4. ...resolution to the case and the issue identified as it relates to identity theft can be completed in Accounts Management using the IRM 21 and tools available ex AMS, IAT... ...DO NOT refer the case.

    1. Complete section I-IV of Form 14027 and notate "Global Review" at the top.

    2. Control the affected TXPD on IDRS using current received date and Category Code GRVWto your IDRS number.

    3. Close the GRVW control base on ENMOD previously opened cross referencing the TXMOD control base opened in 2 above. "GRVW200712"

    4. Research, analyze and obtain any required documentation to make adjustments/transfers as needed to make the taxpayer whole.

    5. Update the IDRS base with status updates as required.

    6. Once adjustment action has posted to MasterFile and account issues identified for global review are resolved, close base to reflect the Global Review is complete; "GRVWCMPLTD. " Update history on AMS.

    5. ...a relevant open control is in any Accounts Management Operation on a subsequent tax period...

    1. Complete section I-IV of Form 14027 marked Global Review and forward to the relevant open control

    2. Monitor the GRVW control base on ENMOD cross referencing the tax period affected.

    3. Update IDRS control base/AMS history to reflect the referral has been sent to the relevant open control (ex: GRVWTOAM)

  3. If the Form 14027 is not received back from the referred function, a follow-up must be done every 60 days from the date of original referral. The follow-up can be completed by:

    • Faxing a copy of the original Form 14027 to the ID Theft Liaison with a request for a status update, or

    • Sending a secure e-mail to the ID Theft Liaison requesting a status update.

  4. Once the completed Form 14027 is received back in IPSU, take the following actions:

    • Ensure all issues identified have been addressed by the responsible Function.

      Note:

      if the function did NOT address all issues previously identified you will need to go back to that function requesting a valid reason on why the issue was not addressed.

    • Close the control base on ENMOD to reflect the Global Review is complete - "GRVWCMPLTD" . Update history on AMS.


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