21.9.2  Individual Master File (IMF)Accounts Management Identity Theft

Manual Transmittal

August 28, 2014

Purpose

(1) This transmits revised IRM 21.9.2, Specialized Accounts Management Programs, Individual Master File (IMF) Accounts Management Identity Theft.

Material Changes

(1) Editorial changes have been made throughout this IRM. Several subsections have been significantly revised and some subsections have been merged. The IPUs listed below contain the references where the information was changed at the time the IPU was issued. Although the changes are incorporated in the IRM’s content, the location of the information may be different. Additionally, some changes may have been superseded by later changes.

(2) IPU 14U0257 issued 02-03-2014 IRM citations and titles have been corrected and revised throughout this IRM as a result of other IRMs being updated.

(3) IPU 14U0379 issued 02-26-2014 IRM 21.9.2.1(1) Inserted IRM citations.

(4) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.1(4) Inserted a new paragraph with a table listing priority order for IPSU related controls.

(5) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.1(8) Inserted a new row in the Category Code chart listing category code IDT2.

(6) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.1(10) Clarified the definition for TC 971 AC 504 and what function uses this code.

(7) IPU 14U0257 issued 02-03-2014 IRM 21.9.2.1(10) Deleted reference to AC 525.

(8) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.3(3) - Clarified paragraph.

(9) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.3(5) - Inserted new paragraph providing IRM references for additional guidance as it relates to Non-Tax-Related Identity Theft, IRM 21.9.2.3.1 and Tax-Related Identity Theft, IRM 21.9.2.3.2.

(10) IRM 21.9.2.3(5) Re-worded paragraph for clarification purposes.

(11) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.3.1(1) Inserted an example to further clarify the guidance. Inserted a sub-paragraph.

(12) IRM 21.9.2.3.1(1) Included additional guidance related to TAS guidance in the Example.

(13) IPU 14U0257 issued 02-03-2014 IRM 21.9.2.3.2(1)(c) Clarified paragraph and inserted a caution referencing IRM 21.1.3.19, Informant Referral.

(14) IPU 14U0379 issued 02-26-2014 IRM 21.9.2.3.2(1)(c) deleted. Subsequent sub-paragraphs re-numbered.

(15) IRM 21.9.2.3.2(1) and (2) Replaced IRM 21.9.2.1 citation with IRM 10.5.3.2.6.2, Complete and Legible Documents.

(16) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.3.2(2)(a) - Corrected IRM citation to IRM 21.9.2.1, Identity Theft - General Information.

(17) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.3.2(4) - Clarified guidance related to input of a TC 971 AC 522.

(18) IRM 21.9.2.3.3(1) Inserted paragraph to provide a link to IRM 21.2.3.5.8, Transcripts and Identity Theft.

(19) IRM 21.9.2.3.3(6) Deleted paragraph (6).

(20) IRM 21.9.2.3.3 Converted most bullet lists to step charts in the If/Then guidance.

(21) IRM 21.9.2.3.3(1) Corrected and Updated IRM citations and applicable titles.

(22) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.4 Revised the title of this section to Identity Theft Paper Overview (Andover and Fresno IPSU only).

(23) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.4(2) Inserted a bullet list of recommended IRM citations to use for additional guidance.

(24) IPU 14U0379 issued 02-26-2014 IRM 21.9.2.4(3) Corrected IRM citation in 3rd exception.

(25) IRM 21.9.2.4.1 Converted most bullet lists to step charts in the If/Then guidance.

(26) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.4.1 Revised the title and guidance in this section. Self Identified - Tax-Related Identity Theft - IDT2

(27) IPU 13U1526 issued 10-18-2013 IRM 21.9.2.4.1(4) Inserted a caution regarding the importance of sending an unprocessed tax return scanned into CIS to processing as soon as it is identified.

(28) IPU 14U0257 issued 02-03-2014 IRM 21.9.2.4.1(5) Clarified the If/Then chart.

(29) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.4.1(5) - Clarified paragraph throughout including the If/Then chart.

(30) IRM 21.9.2.4.1(5) Inserted exception in If/Then chart for referring cases to RICS/IVO.

(31) IRM 21.9.2.4.1(6) Inserted new paragraph for process to refer cases to RICS/IVO.

(32) IRM 21.9.2.4.2 Converted most bullet lists to step charts in the If/Then guidance.

(33) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.4.2, Revised the title and guidance in this section. Self Identified - Non-Tax-Related Identity Theft – IDT4

(34) IPU 13U1526 issued 10-18-2013 IRM 21.9.2.4.2(2) Removed Exception from If/Then chart.

(35) IPU 14U0454 issued 03-07-2014 IRM 21.9.2.4.2(3) Revised bullet list in If/Then chart; editorial change.

(36) IRM 21.9.2.4.3, Revised the title and guidance in this section. Multiple Function Criteria (MFC) – IDTX

(37) IRM 21.9.2.4.3 Replaced bullet lists with step lists in If/Then charts throughout this section.

(38) IPU 14U0454 issued 03-07-2014 IRM 21.9.2.4.3(5) Revised guidance in bullet list in If/Then chart; editorial change.

(39) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.4.3(5) - Clarified If/Then chart.

(40) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.4.3(7) - Clarified paragraph with specific steps for converting a form to an adobe file and attaching to a secure e-mail.

(41) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.4.3(8) - Corrected required Activity Code for Compliance.

(42) IRM 21.9.2.4.3(8) Inserted a Note explaining MMDD (Month Month - Day Day) is for the suspense period.

(43) IRM 21.9.2.4.3(10) Inserted guidance when IDTX no longer meets MFC, the control can be closed to the single function working to resolve their case.

(44) IRM 21.9.2.5 Converted most bullet lists to step charts in the If/Then guidance.

(45) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.5(2) Revised explanation for CP01F and inserted a row for CP01S.

(46) IPU 14U0257 issued 02-03-2014 IRM 21.9.2.5(2) Deleted reference for CP01F due to postponement of program.

(47) IPU 14U0454 issued 03-07-2014 IRM 21.9.2.5(2) Updated IRM citation for 4401C letter; editorial change.

(48) IRM 21.9.2.5(2) Corrected explanation for TC 971 AC 524.

(49) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.5(4) and (5) Revised IRM citations.

(50) IPU 14U0812 issued 05-06-2014 IRM 21.9.2.5(5) - Inserted a new row in the If/Then chart for cases with "previous action."

(51) IRM 21.9.2.6.2 Converted most bullet lists to step charts in the If/Then guidance.

(52) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.6.2(2) Revised If/Then chart when a tax related issue is identified and that issue can be resolved using the IRM 21.

(53) IPU 14U0257 issued 02-03-2014 IRM 21.9.2.6.2(2) Inserted Exception when creating an IDT1/IDS1.

(54) IPU 14U0562 issued 03-26-2014 IRM 21.9.2.7.2(4) Clarified paragraph. If the Incident date and number are available, request it as part of authentication process.

(55) IRM 21.9.2.7.2(2) Corrected IRM citation and title.

(56) IPU 14U0562 issued 03-26-2014 IRM 21.9.2.7.5(5) Clarified paragraph. If the incident date and number are available, request it and include on the Form 4442.

(57) IRM 21.9.2.8(2)(a) deleted the word "previously" .

(58) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.8(2)(b) Updated Note related to failed authentication.

(59) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.8.1(1) Inserted Caution related to a TC 971 AC 504 SPCL1.

(60) IPU 14U0454 issued 03-07-2014 IRM 21.9.2.8.1(1) Updated the IRM citation in this paragraph; editorial change.

(61) IRM 21.9.2.8.1(1)Caution revised.

(62) IPU 13U1570 issued 10-25-2013 IRM 21.9.2.9(1) Example for Criteria 7 was clarified.

(63) IRM 21.9.2.9(3) Clarified the Note for electronic referrals involving ITAR category e-4442s for ITAR must be routed to FRESNO-ELECTRONIC.

(64) IRM 21.9.2.9(5) Removed referenced Andover specific guidance. ITARs must be routed to FRESNO-ELECTRONIC.

(65) IPU 14U0107 issued 01-13-2014 IRM 21.9.2.9(5) Updated IDRS#.

(66) IRM 21.9.2.9(5) Deleted the Note.

(67) IRM 21.9.2.9(6) Revised Note. Guidance for routing ITAR e-4442s to FRESNO-ELECTRONIC.

(68) IRM 21.9.2.9.1 Re-wrote section resulting in new title; Overview of ITAR for IPSU CSRs only. IPU 14U0107 issued 01-13-2014 IRM 21.9.2.9.1(3) deleted note in bullet list and revised IRM citations.

(69) IPU 14U0454 issued 03-07-2014 IRM 21.9.2.9.1(3) Updated IRM citation in 3rd bullet; editorial change.

(70) IPU 13U1526 issued 10-18-2013 IRM 21.9.2.9.1(4) Inserted a new bullet instructing AM IPSU management to convert the relevant open control to IDT9/IDS9. See IPU 13U1489 dated 9/20/2013.

(71) IRM 21.9.2.9.2 Re-wrote section resulting in new title; Communicating with the Taxpayer (acknowledgement/status update) and Functional Employees (status updates)

(72) IRM 21.9.2.9.3 Inserted new section. New title is: Monitor and Suspend of an ITAR

(73) IRM 21.9.2.9.4 Inserted new section. New title is: Closing the ITAR

(74) IRM 21.9.2.9.5, Identity Theft Assistance Request - Procedures for Receipt of Form 14103 Referral (AM Sites ONLY) was re-numbered from IRM 21.9.2.9.2.

Effect on Other Documents

IRM 21.9.2 dated August 30, 2013 (effective date October 1, 2013) is superseded. This IRM also incorporates the following IRM Procedures Updates (IPUs) 13U1526 (dated 10/18/2013), 13U1570 (dated 10/25/2013), 14U0107 (dated 1/13/2014), 14U0257 (dated 2/3/2014), 14U0379 (dated 2/26/2014), 14U0454 (dated 3/7/2014), 14U0563 (dated 3/26/2014), 14U0812 (dated 5/6/2014).

Audience

All employees performing Individual Master File (IMF) account/tax law work related to identity theft

Effective Date

(10-01-2014)

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

21.9.2.1  (10-01-2014)
Identity Theft - General Information

  1. The IRS currently classifies Identity Theft (IDT) cases into two categories. They are cases where a taxpayer's personally identifiable information (PII) has been compromised and one of the following situations exists:

    If Then see
    The taxpayer is at risk for an occurrence of identity theft impacting tax administration

    Example:

    A lost or stolen purse or wallet, a questionable credit report or questionable credit card activity, a home robbery etc. Such cases could also include a dependent used as a dependent on another tax return, Treasury Offset Program (TOP) offsets where IRS records are accurate and misuse of the social security number (SSN) is an administration issue with another agency beyond the control of the IRS

    For Telephone guidance:
    • IRM 21.9.2.3, Identity Theft - Telephone Overview.

    • IRM 21.9.2.3.1, Self Identified - Non-Tax-Related Identity Theft.

    • IRM 21.9.2.7, Data Loss Notification - Personally Identifiable Information (PII).

    For IPSU Inventory guidance:
    • IRM 21.9.2.4, Identity Theft - Paper Overview (Andover and Fresno IPSU only).

    • IRM 21.9.2.4.2, Self Identified - Non-Tax-Related Identity Theft - IDT4.

    Identity theft is impacting tax administration

    Example:

    The presence of a return filed by an unknown individual or a tax assessment made based on income earned by another individual, or a dependent being used as a primary or secondary on another tax return that was filed without the authorization or knowledge of the TIN owner. Such cases may involve duplicate filing conditions, the presence of a return on the account when the taxpayer identification number (TIN) owner has no filing requirement, a refund inquiry related to offset of a current overpayment to a liability on a prior year module for a return not filed by the TIN owner, an Automated Underreporter (AUR) assessment based on income earned by someone other than the TIN owner, etc.

    For Telephone guidance:
    • IRM 21.9.2.3, Identity Theft - Telephone Overview.

    • IRM 21.9.2.3.2, Tax-Related Identity Theft.

    For IPSU inventory guidance:
    • IRM 21.9.2.4, Identity Theft - Paper Overview (Andover and Fresno IPSU only).

    • IRM 21.9.2.4.1, Self-Identified - Tax-Related Identity Theft - IDT2 for IPSU inventory guidance.

  2. This IRM provides Individual Master File (IMF) identity theft guidance for use by most employees performing account/tax law work. This includes resource information for responding to telephone inquiries received on the general and ID theft toll-free lines and guidance for inventory processes worked by the Identity Protection Specialized Unit (IPSU).

    Note:

    IPSU staff are also accountable for using ID theft guidance associated with established treatment streams published in other IRMs (examples: IRM 21.2.3, Transcripts, IRM 10.5.3, Identity Protection Program, etc.) as applicable.

  3. All cases involving identity theft will receive priority treatment. This includes, but is not limited to, cases with identity theft documentation attached, Form 14027-A, Identity Theft Case Monitoring, and Form 14027-B, Identity Theft Case Referral, referred to other functions (Accounts Management (AM), Compliance, Appeals, etc.), Identity Theft Assistance Request (ITAR) referrals on a Form 14103, Identity Theft Assistance Request (ITAR), are also included.

  4. A priority list for IPSU related cases are:

    IPSU Case Priority List
    1st ITAR - Identity Theft Assistance Request IRM 21.9.2.9, Identity Theft Assistance Request - General Information
    2nd IDT2 - Loose Form 14039 - Tax Related. See IRM 21.9.2.4.1, Self-Identified - Tax Related - IDT2
    3rd IDT4 - Self Identified - Non-Tax-Related Identity Theft. See IRM 21.9.2.4.2Self Identified - Non-Tax-Related Identity Theft – IDT4
    4th IDT5 - Responses to Identity Theft Letters/Notices IRM 21.9.2.5, Responses to Identity Theft and Data Loss Notification Letters/Notices
    5th IDTX - Tax Related Identity Theft meeting Multiple Function Criteria. See IRM 21.9.2.4.3, Multiple Function Criteria (MFC) – IDTX
    6th GRVW - Global Review IRM 21.9.2.6, Global Review

    For priority case list related to identity theft case processing, see IRM 21.6.2.4.2.3, Preliminary Research.

  5. Taxpayers should be advised to allow 180 days for resolution of all identity theft related cases. Refer to IRM 21.9.2.2.1, Identity Theft Time Frame, for additional guidance and suggested language when providing the taxpayer with the identity theft time frame.

  6. Throughout this IRM there will be required case and history notes for Integrated Data Retrieval System (IDRS), Correspondence Imaging System (CIS) and the Accounts Management Services (AMS) as it relates to the status of an identity theft case. Procedures for entering case notes and Narratives on CIS and AMS are found in IRM 21.2.2.4.5, Account Management Services (AMS) and IRM 21.5.1.5.1, CIS General Guidelines.

    Exception:

    If the AMS or CIS system is down, then narratives and/or case notes will not be required.

  7. Taxpayers stating they are victims of identity theft will be required to authenticate their identity and provide evidence of identity theft. See IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation, for the required documentation to substantiate identity theft incidents.

    Note:

    Advise the caller, if necessary, to ensure all photocopies are clear and legible, they may need to enlarge the photocopies so all information and picture are clearly visible.

  8. Refer to IRM 10.5.3, Identity Protection Program, for additional information, procedures and guidance related to identity theft.

  9. Identity theft cases are controlled using the following category codes:

    Category Code Description Used By
    IDT1/IDS1 See IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN. All IMF AM employees working cases with tax administration issues.
    IDT2 See IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2. AM IPSU only.
    IDT3/IDS3 Involves IRS identified identity theft. See IRM 21.6.2, Adjusting TIN-Related Problems. IMF AM CSRs working Identity Theft cases.
    IDT4 See IRM 21.9.2.4.2, Self Identified - Non-Tax-Related Identity Theft – IDT4. AM IPSU only.
    IDT5 Responses to CP 01 Notices and/or Letter 4445C, TC 971 AC 501 Acknowledgement Notification letters.

    Note:

    Effective July 1, 2009 a CP 01, Identity Theft Claim Acknowledgement, are acknowledgement notifications of ID theft will be systemically generated in 2 to 12 cycles after input of the Transaction Code (TC) 971 Action Code (AC) 501.

    See IRM 21.9.2.5, Responses to Identity Theft and Data Loss Notification Letters/Notices.
    AM IPSU only.
    IDT6/IDS6 Involves Electronic Fraud Detection System (EFDS) cases. IMF AM Customer Service Representatives (CSRs) working EFDS related cases. See IRM 21.6.2.4.2.5.1, Electronic Fraud Detection System (EFDS) Case.
    IDT8/IDS8 CP 05A, (cases with prior Integrity & Verification Operation (IVO) (formerly known as AMTAP) involvement) and Deceased Taxpayer cases only. IMF AM CSRs working a tax related issue involving identify theft. See IRM 21.6.2.4.2.5.3, TIN Related Problem Cases with Deceased Taxpayer Indicators.
    IDT9/IDS9 ID Theft cases that are linked to an ITAR (Identity Theft Assistance Request). These cases are equivalent to an Operations Assistance Request (OAR). CSRs will receive Form 14103 referral from Andover or Fresno ITAR. IMF AM CSRs working a tax related issue involving identity theft AFTER receiving a Form 14103 referral. See IRM 21.9.2.9.5,Identity Theft Assistance Request - Procedures for Receipt of Form 14103 Referral (AM Sites ONLY).
    GRVW Global Review. See IRM 21.9.2.6, Global Review. AM IPSU only.
    IDTX See IRM 21.9.2.4.3, Multiple Function Criteria (MFC) – IDTX. AM IPSU only.
    ITAR Identity Theft Assistance Request (ITAR). See IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information. AM IPSU only.
  10. The Privacy, Governmental Liaison and Disclosure (PGLD) Office has developed action codes (AC) for use with TC 971 to mark the entity modules of accounts on which identity theft is a factor and/or suspected and documented. See IRM 10.5.3.2, IMF identity Theft Procedures, for more detailed information on identity theft action codes. They are:

    Action Code Description Used by
    501 Tax-administration related identity theft - taxpayer provided the required ID theft documentation and case resolution is complete. All functions.
    504 Taxpayer-Identified Identity Theft Not Affecting Tax Administration.

    Note:

    In FY 2014, the TC 971 AC 504 was expanded for use on both tax and non-tax-related identity theft allegations.

    See IRM 10.5.3.2.18, IMF TC 971 AC 504 and Exhibit 10.5.3-6, IMF Only TC 971 AC 504.
    • AM IPSU per IRM 21.9.2.

    • Designated Return Preparer Misconduct (RPM) employees per IGM WI-21-0214-02.

    • AM per IRM 21.2.1.40.2, Taxpayer Fails High Risk Disclosure during AGI Request.

    505 IRS loss of PII -IRS identified, taxpayer not required to provide required ID theft documentation. PGLD only. See IRM 10.5.3.2.17, IRS Data Loss Incidents - TC 971 AC 505 and IRM 10.5.4.5.1.1,Applying Tracking Indicators to IRS Data Loss Incidents.
    506 IRS identified identity theft - IRS identified, taxpayer not required to provide required ID theft documentation, unless requested.
    • Accounts Management per IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN.

    • Criminal Investigation - Primary User.

    • Submission Processing based on analysis of an Unpostable 147 case.

    • IVO (formerly known as AMTAP) per IRM 25.25, Revenue Protection.

    • Wage & Investment (W&)I and Small Business/Self Employed (SB/SE) Compliance.

    522 Identity theft claim has been made. Refer to IRM 10.5.3.2.4, IMF Identity Theft Tracking Indicators. All functions. See IRM 10.5.3.2.5,Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.
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    524 Locking SSNs with No Filing Requirements. PGLD and Return Integrity and Correspondence Services (RICS) TPP. See IRM 10.5.3.2.13, Locking SSNs Decedent Accounts - TC 971 AC 524.

21.9.2.2  (10-01-2014)
Identity Theft - Expanded Procedures

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

  2. A toll-free number 800–908–4490, established specifically to receive identity theft related calls, provides taxpayer access to automated messages and assistors. The hours of operation are 7:00 a.m. to 7:00 p.m. (taxpayer's local time). Taxpayers calling from Alaska and Hawaii need to follow the Pacific time. Guidance will be provided to 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. See IRM 21.9.2.2.1, Identity Theft Time Frame, IRM 21.9.2.3.1, Self Identified - Non-Tax-Related Identity Theft, and IRM 21.9.2.3.2, Tax-Related Identity Theft.

  3. Toll-free CSRs receiving calls outside the Identity Theft toll free 800-908-4490 number should follow the iRM procedures referenced in (2) to provide callers with the necessary guidance.

    Note:

    It is important to identify the issue and or the reason why the taxpayer is calling (balance due notice, refund offset, rejected e-file, lost or stolen purse/wallet, etc.) and follow those particular IRM guidelines. With the exception of default screeners, calls should not be transferred to the Identity Theft toll-free number. Follow the Telephone Transfer Guide for appropriate transfers.

  4. CSRs working inventory in CIS may work cases involving identity theft. There are various IRMs that provide guidance specific to identity theft that must be researched and referred. For guidance specific to AM IPSU inventory, see IRM 21.9.2.4, Identity Theft - Paper Overview - (Andover and Fresno IPSU only). Additional information/guidance related to tax related identity theft, see IRM 21.6.2, Adjusting TIN-Related Problems.

    Reminder:

    Integrated Automation Technologies (IAT) Tools are mandatory when applicable. See IRM 21.2.2.4.4.14, Integrated Automation Technologies, and Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for a list of the mandated tools.

21.9.2.2.1  (10-01-2014)
Identity Theft Time Frame

  1. To provide taxpayers who are victims of identity theft with a realistic expectation of the time frame for resolution of their cases, Accounts Management is advising taxpayers to allow 180 days for resolution of all identity theft related cases.

  2. The 180 days will generally be calculated from the received date of the taxpayer's complete and legible documentation. Thoroughly research IDRS and AMS for the received date of the taxpayers documentation (TPRQ/SPC1, IDT1/IDS1, TPPI, etc.) to begin the calculation of the time frame. For CP 36I cases, the 180 day clock starts with the IRS received date of the CP 36I. See IRM 21.6.7.4.4, Duplicate or Amended Returns — CP 36 (Duplicate Filing Condition), for additional information related to this transcript.

    Reminder:

    A TC 971 AC 522 with one of the following Tax Administration Source Codes will be present when the taxpayer provides complete and legible documentation supporting identity theft for a specific tax year. See IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation.

    Tax Administration Source Codes
    INCOME
    INCMUL
    MULTFL
    NOFR
    OTHER
  3. Use the following table to calculate the 180 day time frame:

    If the taxpayer Then the 180 day identity theft time frame should be calculated from
    Has filed a loose Form 14039, Identity Theft Affidavit (or other acceptable documentation as defined in IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation).

    Note:

    To determine if the taxpayer filed a loose documentation, generally there will be either an open IDT1/IDS1, IDT2, IDT4, IDT9/IDS9, or TPPI, etc. control. If available, view the scanned or attached documents with the related CIS case to determine if the case involves the filing of identity theft documentation.

    The IDRS received date of the control associated with the Form 14039 (or other acceptable documentation as defined in IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation).
    Attached the Form 14039 to their tax return that resulted in a CP 36I. See IRM 21.6.7.4.4, Duplicate or Amended Returns — CP 36 (Duplicate Filing Condition) for additional information related to this transcript. The received date of the CP 36I.
    Submitted documentation to a function other than Accounts Management (ex: TPPI). The IDRS received date of the control associated with the documentation (ex: TPPI).
  4. Be empathetic to the taxpayer's issue. Assure the taxpayer that the IRS is firmly committed to working with them to resolve their identity theft issues. Cases such as theirs require complete and thorough research to provide them with a status update and to make correct determination for case resolution.

  5. Apologize to the taxpayer for the length of time required to resolve their issue. Explain that identity theft is complex in nature and constantly changing. Suggested language is:

    I apologize for the length of time it is taking to resolve your case. Identity theft is a challenging and ever changing issue and the IRS is firmly committed to working with victims like you to resolve tax related identity theft cases. The issues involved are complex and require complete and thorough research to resolve. Due to these complexities, resolution time for these cases exceed our typical processing times for resolution of return or account issues.

    If the taxpayer Then state And, if necessary, close your explanation with
    Is claiming to be experiencing an economic burden/hardship (TAS Criteria 1-4). You will be referring them to the Taxpayer Advocate Service for immediate attention. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. Again, I apologize for the inconvenience and ask for your patience as we work to resolve your identity theft case.
    Is waiting to hear about an identity theft related tax issue previously submitted. Please allow us 180 days from the time we received your documentation or your return to properly address your concerns. If your case is not resolved during that time, you will receive an interim letter advising you of the status of your case.

    Note:

    Normal ITAR procedures apply if the 180 day time frame has passed and an interim letter was not provided to the taxpayer. IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information.

    Called before and a shorter time frame was communicated to them. We apologize. The complexity of these cases has required an adjustment to a more realistic time frame. Please allow us 180 days from the time we received your documentation or your return to properly address your concerns. If your case is not resolved during that time, you will receive an interim letter advising you of the status of your case.

    Note:

    Normal ITAR procedures apply if the 180 day time frame has passed and an interim letter was not provided to the taxpayer. See IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information.

    Inquires about the upcoming filing season. They must continue to file their tax return while their identify theft claim is under review. They may be able to e-file or may have to file a paper tax return as an alternative. Advise there may be delays in the processing time frame.
    Is not aware of the identity theft guidance available. General identity theft guidance in IRM 21.9.2.3, Identity Theft - Telephone Overview.

21.9.2.3  (10-01-2014)
Identity Theft - Telephone Overview

  1. Individuals may call the IRS to report that their SSN or Individual Taxpayer Identification Number (ITIN) has 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 and prevent unauthorized disclosure of taxpayer information.

    • 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

    • Third Party (POA/TIA/F706) Authentication,IRM 21.1.3.3

  2. Inquire as to whether the taxpayer has access to the internet and would prefer to review the resource information online or if the taxpayer prefers to receive the resource information over the phone.

  3. If the taxpayer prefers internet access, provide the IRS website, www.irs.gov/, and advise the caller to search using key words, "identity theft" . If there are no further issues or questions, go to (5).

  4. If internet access is not an option or the caller prefers to receive the resource information over the phone, provide the following recommendations as applicable:

    • Advise the caller they must continue to file their tax return while their identity theft claim is under review.

    • Advise the taxpayer if they are concerned about protecting their identity (including their SSN) to prevent misuse, they may want to contact the two agencies listed below. The agencies will be able to assist them in identifying what specific information is needed in order to pursue an allegation of ID theft.

      Contact Web Address Contact Number
      Federal Trade Commission (FTC) www.ftc.gov/idtheft 877-438-4338
      Social Security Administration (SSA) www.ssa.gov/pubs/10064.html 800-772-1213
    • Advise the taxpayer they may want to contact their financial institution to report the allegation of ID theft.

    • Advise the taxpayer 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 web page at www.naag.org for a list of state Attorneys General

    • Advise the taxpayer to contact one of the three major credit bureaus. They will be able to assist them in identifying what specific information is needed in order to pursue an allegation of ID theft.

      Credit Bureau Web Address Contact Phone Number
      Equifax www.equifax.com/ 800–525–6285
      Experian www.experian.com/ 888–397–3742
      TransUnion www.transunion.com/ 800–680–7289
    • Advise the taxpayer to obtain a copy of Pub 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.

  5. Determine if the caller's issue pertains to Non-Tax-Related Identity Theft; if so, then refer to IRM 21.9.2.3.1, Self Identified - Non-Tax-Related Identity Theft. If the caller's issue pertains to Tax-Related identity theft, then refer to IRM 21.9.2.3.2, Tax Related Identity Theft, for additional guidance.

21.9.2.3.1  (10-01-2014)
Self Identified - Non-Tax-Related Identity Theft

  1. Individuals experiencing non-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. For a clear definition of taxpayer identity theft not affecting tax administration (Non-Tax-Related Identity Theft), refer to IRM 10.5.3.2.18, IMF TC 971 AC 504.

    Example:

    Individuals not required to file a return may also be negatively impacted by non-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 income being reported as earned under the owner's TIN. After contacting SSA to correct his/her earnings record, the caller contacts the IRS about his/her tax account. The caller indicates that he/she has not filed a tax return or is not required to file a tax return. After further research, it is determined there have been no tax returns filed under the TIN, and there is no indication the IRS is looking for a tax return (no Taxpayer Delinquency Investigation (TDI) or Substitute for Return (SFR) indicators). This is considered a non-tax related issue. If the taxpayer states they are experiencing an economic hardship because of this event; refer to IRM 21.1.3.18, Taxpayer Advocate Service Guidelines.

    1. Advise the taxpayer to obtain acceptable identity theft documentation. See IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation.

    2. Advise the taxpayer how to report being a victim of identity theft with the FTC and to one of the three major credit bureaus. Provide guidance and resource information per IRM 21.9.2.3, Identity Theft - Telephone Overview

    3. Advise callers they may receive correspondence requesting additional information or acknowledging receipt of documentation related to their identity theft claim.

    Note:

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

  2. Advise the taxpayer that ID theft documentation for non-tax related ID theft 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: (855)807-5720.

      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. See the Local TAC Locator available under the Who/Where tab on SERP.

  3. See IRM 21.9.2.2.1, Identity Theft Time Frame, to advise the taxpayer of the proper identity theft time frame.

  4. Record history of the taxpayer contact using the Accounts Management System (AMS) if TIN was obtained and disclosure verified. Enter a narrative on AMS; "Self IDT - Non-Tax - TP will file Form 14039."

21.9.2.3.2  (10-01-2014)
Tax-Related Identity Theft

  1. Individuals may call to report tax-related identity theft. For example, callers may reference an unknown person filing a tax return under their TIN, 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. For a clear definition of identity theft, refer to Exhibit 10.5.3.1-1, Glossary of Identity Protection Terms and Definitions.

    Note:

    It is important to identify the issue/reason why the taxpayer is calling (balance due notice, refund offset, rejected e-file, lost or stolen purse/wallet, etc.) and follow those particular IRM guidelines. With the exception of default screeners, calls should not be transferred to the Identity Theft toll-free number. Follow the Telephone Transfer Guide.

    1. If the taxpayer reports concerns regarding the filing of a tax return (the presence of an unknown return filed under their SSN) based on a notice/letter or e-file reject message they received, advise the caller to carefully read the notice/letter or message and attach the documentation referenced in IRM 10.5.3.2.6.2, Complete and Legible Documents to their paper return if they have not yet filed. Enter AMS narrative, "TP will file with required IDT documentation attached" if they have not yet submitted their return. If the taxpayer has already submitted their return, advise the taxpayer to provide a letter of explanation addressing each issue on the notice/letter or message and attach the documentation referenced in IRM 10.5.3.2.6.2, Complete and Legible Documents. Advise the taxpayer to send the information to the location where the return is filed or the address on the notice/letter, whichever is appropriate. Enter AMS narrative, "TP will respond to letter/notice with required IDT documentation attached."

      Note:

      Remind the caller to include any additional documentation the notice/letter is requesting (ex: an AUR notice may include a request for a return to address the individual income issues being questioned).

    2. If the taxpayer 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. Enter AMS narrative, "TP will respond to letter/notice with required IDT documentation attached."

    3. If the caller is contacting IRS about a dependent TIN being used as a primary or secondary TIN on another tax return, see IRM 21.6.2.4.2.2, Taxpayer Inquiries Involving Questionable Ownership of a Primary, Secondary, or Dependent TIN on a Filed Return.

    4. Advise the taxpayer there will be processing delays while the situation is resolved and they may receive correspondence requesting additional information. See IRM 21.9.2.2.1, Identity Theft Time Frame to advise the taxpayer of the proper identify theft time frame.

  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 the taxpayer to obtain acceptable identity theft documentation. See IRM 10.5.3.2.6.2, Complete and Legible Documents. Enter AMS narrative, "NFR - TP to send IDT documentation."

    2. Advise the taxpayer 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 The Campus Program Locator Guide under the Who/Where tab on Servicewide Electronic Research Program (SERP) for Campus mailing address. Enter AMS narrative, "NFR - TP will respond to letter/notice with IDT documentation."

    3. Advise the taxpayer they may receive correspondence requesting additional information.

    Note:

    If the taxpayer states they are experiencing an economic hardship because of this event; refer to IRM 21.1.3.18, Taxpayer Advocate Service Guidelines

    .

  3. If during your research there appears to be an MXEN, IDT1/IDS1, IDT3/IDS3, IDT8 IDT9/IDS9 or SCRM control, see IRM 21.6.2.4.2.1, Telephone Inquiries Regarding MXEN, MXSP, IDT1, IDS1, IDT3, IDS3, IDT6, IDT8, IDT9 IDS9, and Scrambled Cases for additional information/guidance.

  4. Input a TC 971 AC 522 per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators, and Exhibit 10.5.3-12, IMF Only TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion and Supporting Documents).

  5. Record history of the taxpayer contact on AMS. Enter AMS narrative, "IDT Tax Related - TC 971 AC 522 input with XXXX" . XXXX = MISC code as it relates to TC 971 AC 522 tracking indicator when applicable.

21.9.2.3.3  (10-01-2014)
Tax-Related Identity Theft (IPSU Toll-Free line CSRs only)

  1. If the caller is requesting a transcript of their account, then refer to guidance in IRM 21.2.3.5.8, Transcripts and Identity Theft.

  2. Multiple Function Criteria (MFC) is defined as an identity theft case requiring resolution across functions.

    Note:

    The term "single function" as applied to this process means Accounts Management, Compliance, RICS, etc. For example, open controls in AUR and Exam would be considered a “single function” because both programs reside under the Compliance umbrella.

  3. If the taxpayer used the Identity Theft toll free number and general identity theft guidance has been provided, then a review of the taxpayer’s account will be required to determine if an unresolved/open identity theft tax related issue is evident. Refer to IRM 10.5.3.1.2.3, Assessing the Scope of the Taxpayer's Issues.

    If a tax related identity theft issue is identified and Then
    The issue involves a Single Function only. See IRM 10.5.3.2.3, Multiple Function Criteria (MFC) Case Requiring Referral to IPSU for Monitoring.

    Example:

    TP filed a Form 14039 with their paper tax return. Taxpayer calls the identity theft toll free line inquiring on the status of their refund and their identity theft claim. Research shows an open IDT1 control. Because there is only one issue in one function, this identity theft issue does not meet the MFC. IPSU would not monitor this case.

    1. Input a TC 971 AC 522 if applicable per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    2. If the taxpayer received a notice or letter, provide guidance to respond to that notice or letter attaching a Form 14039, unless already submitted.

    3. Complete a Form 4442 when appropriate per IRM 21.6.2.4.2.1, Telephone Inquiries Regarding MXEN, MXSP, IDT1, IDS1, IDT3, IDS3, IDT6, IDS6, IDT8, IDTS8, IDT9, IDS9, and Scrambled Cases, and forward to the employee with the open control.

    4. Enter the following AMS Narrative if an e-4442 was completed, "4442 Sent to open IDT control."

    See IRM 21.9.2.2.1, Identity Theft Time Frame, for additional guidance on the proper time frame to provide the taxpayer/caller.
    The issue meets the MFC.

    Example:

    Taxpayer called the identity theft toll-free number inquiring about identity theft and raised suspicions of being a victim based on an Audit notice for 201012. The IPSU CSR identified a duplicate filing condition (DUPF) in 201112 in AM and an open TC 420 in 201012. Because of the open duplicate control and the open audit, this identity theft case has met the MFC and requires resolution of the issue with more than one function. (Accounts Management and Exam/Compliance). IPSU would monitor this case.

    1. Input a TC 971 AC 522 if applicable per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    2. Complete a Form 14027-A and record a short description of the information provided to the caller AND identifying the multiple functions involved.

    3. Fax the Form 14027-A to Image Control Team (ICT) in Andover using the designated fax number (855)807-5720. within 4 business days of the phone call.

    4. Advise the caller to complete and submit a Form 14039 if they have not previously submitted and his/her account will be monitored through the research/resolution process.

    5. Provide the taxpayer with the proper time frame. Refer to IRM 21.9.2.2.1, Identity Theft Time Frame.

    6. Enter AMS Narrative, "F14027-A to ICT" .

  4. Action MUST be taken by the initiating CSR on rejected Form 14027-A referrals within two (2) business days of the referral being rejected.

  5. There are instances when a caller may make subsequent contacts to the ID theft toll-free line after receiving a Letter 4403C with a designated point of contact (POC). Use the following chart to determine what actions to take.

    If the caller states they lost the letter they received containing their POC's name and extension and Then verify a letter was issued (4403C, 86C, 239C etc.) to the taxpayer based on CC ENMOD or AMS Notes/History and
    There is an open IDTX control
    1. Provide the taxpayer with a status update on their identity theft case.

    2. Ask if the taxpayer would still like to speak with their POC (the IPSU CSR).

    • If yes, prepare a Form 4442 to the employee with the open IDTX control providing a brief narrative of the requested action/questions from the taxpayer in Section B. Refer to IRM 21.3.5.4, Referral Procedures, for referral time frames to provide to the taxpayer. Enter AMS narrative.

    • If no, thank the taxpayer for calling and leave an appropriate case note.

    The IDTX control is CLOSED If there are open relevant controls on the taxpayers account associated with the letter in question or the taxpayer call deals with non-receipt of a refund associated with the affected tax period:
    1. Provide the taxpayer with a status update on their identity theft case.

    2. Ask if they would still like to speak with their POC.

    • If yes, prepare a Request for Specific Employee Form 4442 per IRM 21.1.3.15, Request for Specific Employee; a brief narrative of the taxpayer's questions and concerns MUST be completed in Section B. Refer to IRM 21.3.5.4, Referral Procedures, for referral time frames to provide to the taxpayer. Enter AMS narrative.

    • If no, thank the taxpayer for calling and leave an appropriate case note.

    If there are no open relevant controls on the taxpayer's account associated with the Letter 4403C/SP in question and the taxpayer's issue does not relate to the 4403C/SP issue in question:
    1. Consider the taxpayer's issue to be a new issue. Refer to IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation, for guidance on determining if issue is a "new incident."

    2. Instruct the taxpayer to write in with their issue and attach any notices or letters they have received to the address on that letter or notice.

    3. If the new issue is also identity theft, then input a TC 971 AC 522 if applicable per 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related Identity Theft - Identity Theft Indicators.

    4. Enter AMS narrative, "TP to correspond - IDT" .

    Reminder:

    General identity theft guidance is required if the taxpayer/caller is unaware of the available guidance. See IRM 21.9.2.3, Identity Theft - Telephone Overview.

21.9.2.4  (10-01-2014)
Identity Theft - Paper Overview (Andover and Fresno IPSU only)

  1. Individuals will be submitting standard identity theft documentation to the IRS through designated PO Boxes, fax lines or by responding to IRS notices they received so that IRS can take action to mark tax accounts with an identity theft indicator. Controls on the related accounts worked by AM will be established by CIS.

  2. Individuals may submit a letter of inquiry regarding identity theft without the Form 14039 or the required identity theft documentation attached. General identity theft guidance must be provided in writing when responding to the taxpayer's inquiry. For additional guidance see:

    • IRM 21.9.2.1, Identity Theft - General Information

    • IRM 21.9.2.3.2, Tax-Related Identity Theft

    • IRM 21.9.2.4.1, Self-Identified - Tax-Related - IDT2

    • IRM 21.9.2.4.2, Self Identified - Tax-Related Identity Theft - IDT4

    • IRM 21.9.2.4.3, Multiple Function Criteria (MFC) – IDTX

    • IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN

    .

  3. Acknowledging receipt of identity theft documentation within 30 days of the IRS received date is required per IRM 10.5.3.2.6, Overview - Identity theft Supporting Documentation. Use Letter 5073C, Acknowledgment Letter for Identity Theft Documentation, or other appropriate letter, to acknowledge when identity theft documentation is received.

    Exception:

    1. If the acknowledgment of receipt of identity theft documentation has already been issued, a second acknowledgement is not needed, or

    2. If the issue will be closed within thirty (30) days from receipt of the identity theft documentation; the acknowledgement of receipt of documentation can be incorporated into the closing letter (ex: 4402C contains a sufficient acknowledgement paragraph).

    3. If the identity theft documentation is incomplete and there is no open tax related issue, see IRM 10.5.3.2.6.2(3) Complete and Legible Documents, last row in If/Then chart for guidance.

  4. Inventory will be created when CSRs complete Form 14027-A, Identity Theft Case Monitoring, when the Multi Function Criteria (MFC) is met. See IRM 21.9.2.3.3, Tax-Related Identity Theft (IPSU Toll-Free line CSRs only), for the definition of MFC. CSRs will fax the form to ICT in Andover using the designated fax number, (855)807-5720. Accounts Management System (AMS) should reflect the form was faxed (ex: 14027TOICT). IPSU Case Workers (staffing the inventory processing teams) will monitor accounts with current tax-related activity.

    Reminder:

    IPSU CSRs with assigned inventory must keep their ASPECT voice message current (ex: messages must be updated to reflect time frames the IPSU CSR will be on extended leave) and retrieve and respond to taxpayer messages left on their ASPECT extension on a daily basis.

  5. If during research, you identify an unprocessed tax return was scanned into a CIS identity theft case, then process the return to post as a TC 150 or a TC 976. Refer to IRM 21.5.1.5.5, Processing/Reprocessing CIS Tax Returns.

  6. All systems and research tools available must be used (ex: AMS, IDRS, Accessory Manager Tools (also known as IAT etc.).

  7. If it can be determined the case/issue at hand was resolved by a "previous action" , then the case can be closed as a previous action.

    Example:

    A previous adjustment action where a notice was generated and/or a correspondex letter was sent (Letter 4674C or 239C), which leaves the taxpayer's account at the status the taxpayer expects.

21.9.2.4.1  (10-01-2014)
Self Identified - Tax-Related Identity Theft - IDT2

  1. Cases meet IDT2 criteria when box one of Form 14039 is checked or when tax related identity theft is indicated in correspondence or on a converted Form 3949-A.

  2. If the Form 14039, Identity Theft Affidavit, 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. 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

    Note:

    Enter CIS Case Note, "No ID Theft." Input TC 972 AC 522 with Tax Administration Source Code "NOIDT", and the tax year associated with the alleged identity theft incident, if appropriate. Refer to IRM 10.5.3.2.7, Reversing Pending Identity Theft Claims - TC 972 AC 522 NORPLY or NOIDT, for additional information.

  3. Based on taxpayer's issue and research conducted, use the appropriate section(s) of IRM 21 to respond, resolve or refer the case.

  4. Use the following chart to address issues that do not involve tax related identity theft, but require an IRS response. The following chart lists a few examples and is not intended to be all inclusive.

    Note:

    When research results in a determination of non-tax related identity theft (as with the example of issues below), update the Category Code to IDT4 and see IRM 21.9.2.4.2 to mark the taxpayer's account with a TC 971 AC 504, as applicable.

    If the taxpayer's correspondence involves a(n) Then refer to
    TOP Offset IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset
    Math Error involving Filing Status and Exemption IRM 21.6.1, Filing Status and exemption Adjustment
    Balance Due involving penalties and interest
    • Penalties - IRM 21.5.2.4.9, Penalty Overview

    • Interest - IRM 21.5.2.4.10,Interest Explanation

    Balance Due involving mis-applied Payments IRM 21.5.7,Payment Tracers
    Request for a Transcript of their Account IRM 21.2.3, Transcripts
    Informant issue on another taxpayer claiming exemption/EITC IRM 21.5.10.4.2, Exam Soft Notices CP 85A, CP 85B and CP85C, and CP87A, CP 87B, CP87C and CP87D
    Issue that cannot be resolved using the IRM 21 and will need to be referred to another function for resolution IRM 21.3.3.4.2.1, Use of 86C letter - Referring Taxpayer Inquiry/Forms to Another Office, when referring the case to the appropriate function

    Reminder:

    If at any time there is an open ATAO or ITAR, then update activity on IDRS to "CLTOTAS," leave a case note on AMS/CIS listing the TAS office and address and close the IDT2 CIS case. If identity theft documentation was received with the IDT2 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate identity theft tracking indicator prior to closing IDRS and CIS case.

  5. Use the following chart to address cases that involve tax related identity theft.

    Note:

    For all tax related identity theft cases, if a tax refund was issued through an electronic deposit (per IDRS TC 846) and the taxpayer is claiming to be a victim of identity theft, claiming they did not receive the tax refund and a subsequent tax return has posted to the account (per IDRS TC 976), then input a TC 971 AC 850 per IRM 21.4.1.4.7, Direct Deposits - General Information.

    If the taxpayer submits an inquiry regarding a tax related issue and And Then
    There is an open relevant control present (regardless of whether identity theft documentation was submitted) the case meets the Multi Function Criteria (MFC) as defined in IRM 21.9.2.4.3, Multiple Function Criteria - IDTX
    1. Review the account for a TC 971 AC 522, Identity theft Tracking Indicator. Input when applicable. Refer to IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax Related Identity theft - Identity theft Indicators, and Exhibit 10.5.3–12, TC 971 AC 522 Tax-related Identity theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Convert the case to an IDTX by closing the IDT2 control on TXMOD using AMS/CIS and opening a base in "B" status using IDTX to the appropriate tax year/module involved.

    3. Complete Form 14027-B, Identity Theft Case Referral. for each function.

      Note:

      Provide a narrative on the Form 14027–B explaining the taxpayer responded directly to AM IPSU and provide IRM 10.5.3.2.10, IMF Identity Theft Worked by Certain Functions, as a reference.

    4. Save the form as a scanned document to the CIS case.

    5. Fax or E-mail a copy of the form and all attachments submitted by the taxpayer to the designated Identity Theft Liaisons when appropriate.

      Note:

      Ensure the functional employees working the cases have access or are aware of any additional identity theft documentation or information provided by the taxpayer.

    6. Begin monitoring per IRM 21.9.2.4.3, Multiple Function Criteria (MFC) - IDTX.

    There is no open control present (regardless of whether identity theft documentation was submitted) If the case meets the Multi Function Criteria (MFC) as defined in IRM 21.9.2.4.3, Multiple Function Criteria - IDTX
    1. Review the account for a TC 971 AC 522, Identity theft Tracking Indicator. Input when applicable. Refer to IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax Related Identity theft - Identity theft Indicators, and Exhibit 10.5.3–12, TC 971 AC 522 Tax-related Identity theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Complete sections I and II of the Form 14027-B for each function and send one to be scanned as a new IDT1 case. Leave a CIS case Note "IDT created by IPSU" and a CIS case message why IDT1 is needed.

    3. If the tax related issue can be resolved in AM using the IRM 21, reassign to IDRS #0830141335 for the Centralized Distribution Site (CDS).

      Exception:

      International CDS 0533238003

      .

      Note:

      Remember to Update the Doc Type and the Statute Clearance check box when reassigning a case to CIS User. See the CIS Performance Guidance - CSR Guide for the correct procedures on these required actions. Also see IRM 21.5.1.5.2(10), Cases Currently Assigned in CIS.

    4. Complete Form 14027-B, Identity Theft Case Referral. Scan into CIS, CSR specific.

    5. Control as an IDTX case in "B" status to your own IDRS number.

    6. If the tax related issue cannot be resolved in AM, convert the Form 14027-B as an adobe form and attach to a secure e-mail.

    7. e-mail or fax a copy of the form and all attachments submitted by the taxpayer to the designated Identity Theft Liaisons when appropriate.

    8. Record history on AMS indicating the primary function to which the referral form was issued.

    9. Begin monitoring procedures per IRM 21.9.2.4.3, Multiple Function Criteria - IDTX.

    The tax related identity theft issue cannot be resolved in AM using IRM 21 (regardless of whether there is an open relevant control present or identity theft documentation was submitted.) If the case does not meet MFC
    1. Review the account for a TC 971 AC 522, Identity theft Tracking Indicator. Input when applicable. Refer to IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax Related Identity theft - Identity theft Indicators, and Exhibit 10.5.3–12, TC 971 AC 522 Tax-related Identity theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Refer the case to the appropriate function.

      Exception:

      For referral of cases meeting IVO/RICS criteria only, follow the step list in paragraph (6) below.

    3. Convert the scanned CIS document (Form 14039 and applicable identity theft documentation) to an adobe file. See the CSR User Guide for CIS.

    4. Attach the adobe file to a secure e-mail and issue to the Functional Identity Theft Liaison.

      Note:

      The secure e-mail should be used as a communication tool between AM IPSU and the IDT functional employee to share information related to the case: The taxpayer's issue, the research IPSU conducted etc.

    5. See IRM 21.3.3.4.2.1, Use of 86C Letter - referring Taxpayer Inquiry/Forms to Another Office, and issue as appropriate.

      Note:

      Ensure any documentation received with the IDT2 is attached to the secure-mail or referral.

    6. The Subject line of the secure e-mail must be: "IDT2 CLSD - Single Function only."

    7. Enter CIS Case Note "Single Function - secure e-mail sent to Functional IDT Liaison."

    8. Transfer/Close the control as required. See IRM 21.5.2.5.2(4) related to non-CIS users.

    The tax related identity theft issue can be resolved in AM using the IRM 21 and there is an open relevant control if the case does not meet MFC
    1. Review the account for a TC 971 AC 522, Identity theft Tracking Indicator. Input when applicable. Refer to IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax Related Identity theft - Identity theft Indicators, and Exhibit 10.5.3–12, TC 971 AC 522 Tax-related Identity theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. See IRM 21.5.2.3, Adjustment Guidelines - Research, for guidance related to a multiple open control.

    3. Enter CIS Case Note "Single Function - secure e-mail sent" and any additional information that may assist with the resolution.

    4. Transfer/Link the control and acknowledge IDT documentation as required using Case Note;" IDT2 closed - IDT documentation acknowledged" , on the IDT2 case and in the secure e-mail when applicable.

    The issue can be resolved in AM using the IRM 21 and there is no open relevant control The case does not meet MFC
    1. Review the account for a TC 971 AC 522, Identity theft Tracking Indicator. Input when applicable. Refer to IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax Related Identity theft - Identity theft Indicators, and Exhibit 10.5.3–12, TC 971 AC 522 Tax-related Identity theft, Case Status (Initial Claim/Suspicion and Supporting Documents), for requirements and input procedures.

    2. Convert the case to an IDT1/IDS1.

    3. Enter Case Note "IDT1 created by IPSU."

    4. Reassign to IDRS# 0830141335 for the Centralized Distribution Site (CDS).

      Note:

      Remember to update the Doc Type and the Statute Clearance check box when reassigning a case to a CIS User. 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.

  6. For IDT2 cases containing a tax related issue and IVO/RICs is required to resolve the issue, use the following step list :

    1. Manually open a new IDRS control using CC ACTON to a generic control using IDRS# 1487711111.

      Note:

      For information on CC ACTON see the CC ACTON job aid on SERP.

    2. Use activity code "RIC/IVO-SF"

    3. Use status code "A"

    4. Use category control NCAT

    5. Use the received date of the IDT2 CIS Control

    6. See IRM 21.3.3.4.2.1, Use of 86C Letter - referring Taxpayer Inquiry/Forms to Another Office, and issue as appropriate

    7. Enter CIS Case Note on the IDT2 "Single Function - re-assigned to RICS/IVO"

    8. Close the IDT2 on CIS using MISC as the closing control

21.9.2.4.2  (10-01-2014)
Self Identified - Non-Tax-Related Identity Theft – IDT4

  1. Cases meet IDT4 criteria when box two of Form 14039 is checked.

  2. Review the taxpayer account to ensure there are no issues that require an IRS response, no tax-related identity theft issues and/or current open controls. Refer to guidance in IRM 21.9.2.4.1 (4) to address issues requiring an IRS response. Refer to IRM 21.9.2.4.1, (5) to address tax-related identity theft issues.

  3. Non-tax related incidents of identity theft (example: lost/stolen purse or wallet) should be worked as follows.

    If the taxpayer submits Then
    All required identity theft documentation and there is no tax-related activity on the account
    1. Input TC 971 AC 504 on the taxpayer's account.

      Note:

      If the taxpayer's account is not established on Master File, see IRM 3.13.5.115, Establishing a New Account (TC 000).

    2. Issue a Letter 4402C, ID Theft (Self Identified) - AM AC 504 Notification Letter), to the taxpayer's address of record OR the current mailing address as noted on Form 14039, Identity Theft Affidavit, IF ID theft documentation can be used to verify the new address.

    3. Close the account on AMS/CIS.

    Incomplete identity theft documentation and there is no tax-related activity on the account
    1. Request the missing information using a Letter 131C, Information Insufficient or Incomplete for Processing Inquiry.

      Note:

      Use the taxpayer's address of record OR the current mailing address as noted on Form 14039,Identity Theft Affidavit IF the attached identity theft documentation can be used to verify the new address.

    2. Enclose the taxpayer's original documentation (Form 14039, Identity Theft Affidavit, and/or other documentation).

    3. Enter the appropriate CIS Case Notes:

      • If the Form 14039 is not signed, then input CIS Case Note, "131C - Need signed F14039."

      • If the identity theft documentation is incomplete, then input CIS Case Note; "131C - missing IDT documentation needed."

    4. Close the case on AMS/CIS.

    Reminder:

    If at any time there is an open ATAO or ITAR, then update activity on IDRS to "CLTOTAS," leave a case note on AMS/CIS listing the TAS office and address (when applicable) and close the IDT4 CIS case. If identity theft documentation was received with the IDT4 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate identity theft tracking indicator prior to closing IDRS and CIS case.

  4. If the taxpayer requests the Self Identified Non Tax Related indicator be reversed/removed, refer to Exhibit 10.5.3–7, IMF Only TC 972 AC 504 — Reversal of TC 971 AC 504.

21.9.2.4.3  (10-01-2014)
Multiple Function Criteria (MFC) – IDTX

  1. Multiple Function Criteria (MFC) is defined as an identity theft case requiring resolution across functions. Identity theft cases requiring resolution by only one function will be referred to as Single Function (SF).

    Example:

    Taxpayer called the identity theft toll-free number inquiring about identity theft and raised suspicions of being a victim based on an Audit notice for 201012. The IPSU CSR identified a duplicate filing condition (DUPF) in 201112 and an open TC 420 in 201012. Because of the open duplicate (DUPF) AM control and the open audit (Compliance), this identity theft case has met MFC. IPSU would monitor this case.

    Example:

    Taxpayer filed a Form 14039 attached to their paper tax return. Taxpayer calls the identity theft toll free line inquiring on the status of their refund and their identity theft claim. Research shows an open IDT1/IDS1 control. Because the case involves only a SF, IPSU would not monitor this case.

    Note:

    The term "single function" or "SF " as applied to this process means Accounts Management, Compliance, Return Integrity and Correspondence Services (RICS), etc. For example, open controls in AUR and Exam would be considered a SF because both programs reside under the Compliance umbrella.

  2. Controls will be opened with Category Code IDTX to the paper function for purpose of monitoring when MFC is met for a tax related identity theft issue. Case(s) may be received:

    1. Directly from the taxpayer

    2. Through referrals from the IPSU call sites

    3. Through referrals from other functions when the MFC is met on their assigned ID theft case

    Note:

    See (2) of IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2, for guidance related to allegations of preparer misconduct.

    If during research, you identify Then
    An unprocessed tax return was scanned into a CIS identity theft case that needs to be sent for processing, Process the tax return to post as a TC 150 or a TC 976. Refer to IRM 21.5.1.5.5(1), Processing/Reprocessing CIS Tax Returns.
    A tax refund was issued through an electronic deposit and the taxpayer is claiming to be a victim of identity theft and did not receive the tax refund that was electronically deposited, per IDRS TC 846 and a subsequent tax return has posted to their account (TC 976), Input a TC 971 AC 850 per IRM 21.4.1.4.7, Direct Deposits - General Information.

    Note:

    If there is a multiple control (IDTX) on IDRS with TAS (ATAO) then update activity on IDRS to "CLTOTAS," leave a case note on AMS/CIS listing the TAS office and address and close the IDTX CIS case. If identity theft documentation was received with the IDTX case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate identity theft tracking indicator prior to closing IDRS and CIS case.

    Note:

    If there is a multiple control (IDTX) on IDRS with an ITAR, then update activity on IDRS to "CLTOITAR" . Communicate with the other IPSU CSR using CIS; ensure the appropriate TC 971 AC 522 is on the monitored account prior to closing the IDTX control.

  3. Check for history indicating Form 14027-A, Identity Theft Case Monitoring, was sent to ICT and the image is present on CIS.

    Note:

    The form notifies the IPSU paper function that an account has identity theft activity involving multiple functions requiring monitoring by IPSU.

    If And the referral meets MFC, then
    The functional control base was closed after Form 14027-A was initiated, or an IDTX identified but before referral, Research to determine if identity theft was considered during case resolution. For most cases, this will be indicated by the presence of TC 971 AC 501. If YES, then proceed to (10).
    The functional control base was closed after Form 14027-A was initiated, or an IDTX identified but before referral, and identity theft was not considered during case resolution, Identify the functions responsible for the tax related issue and forward the Forms 14027-B, Identity Theft Case Referral, to the appropriate ID Theft Liaisons.

    Note:

    Section VI must include a narrative explaining the tax related issue/problem.

    There is no indication that the Form 14027–A was prepared and faxed, Prepare Forms 14027-B and fax the forms to the appropriate Identity Theft Liaisons. See Note above.
    Form 14027-A was prepared in error,

    Example:

    Tax related issue involves a SF.

    See IRM 10.5.3.2.3.1, Multiple Function Criteria (MFC) vs. Single Function.
    Reject the erroneous Form 14027-A back to the originator by fax or secure e-mail. Enter required CIS case note:
    • "Reject 14027–A back to originator - issue does not meet MFC."

    Form 14039 is erroneously faxed or trans-shipped to IPSU from another function (ex: a faxed form from Field Assistance, Exam etc.),

    Example:

    Tax related issue requires a single function's resolution.

    See IRM 10.5.3.2.3.1, Multiple Function Criteria (MFC) vs. Single Function.
    Reject the erroneous Form 14039 back to the originator by fax or secure e-mail. Enter required CIS case note:
    • If the Form 14039 received from another function requires a SF resolution, then enter CIS Case Note; "Reject F14039 back to originator/function (include function name)- issue is SF."

    • Ensure the functional employee is aware the Form 14039 and identity theft documentation (if applicable) has been scanned into CIS. Provide CIS Case ID# and other pertinent information in secure e-mail.

  4. Review the account to determine if the assigned case meets the MFC for identity theft.

    1. If the taxpayer’s inquiry requires a response from the IRS, but does not involve a tax related identify theft issue, convert the IDTX to an IDT4 on the specific tax period (ex: 2012, 201112, etc.). See IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2.

    2. If the taxpayer’s issue is non-tax related, such as a lost or stolen wallet, then through CIS, convert the IDTX to IDT4 and see IRM 21.9.2.4.2, Self Identified – Non-Tax-Related Identity Theft - IDT4.

  5. Use the If/Then chart below to determine next steps for monitoring.

    Note:

    Form 14027-B notifies the controlling function/employee that the taxpayer account is being monitored by the AM IPSU.

    If Then
    The assigned IDTX case requires action by AM, the single function
    1. Review the account for a TC 971 AC 522. Input a TC 971 AC 522 when applicable per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    2. If there is an open control, link the IDTX with the open ID theft case in CIS (when applicable) using Case Note; “IDTX closed – IDT documentation acknowledged” on the IDTX case and in the secure e-mail when applicable.

    3. If there is no open control, Enter Case Note: "IDTX converted - IDT documentation acknowledged" on the IDTX case and in the secure e-mail when applicable and reassign the IDT1/IDS1 to IDRS # 0830141335 for the Centralized Distribution Site (CDS) and then convert the IDTX to an IDT1/IDS1.

      Reminder:

      The Doc Type and the Statute Clearance check box must be checked when reassigning a case to CIS User. 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.

      Note:

      Required documentation will be with the new IDT1/IDS1 case when conversion is complete.

    4. Transfer/Close the IDTX control as required.

    The assigned IDTX case requires action by a single function other than AM
    1. A secure e-mail to the appropriate functional Identity Theft Liaison is required.

    2. Review the account for a TC 971 AC 522. Input a TC 971 AC 522 as applicable per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related Identity Theft - Identity Theft Indicators.

    3. Convert the scanned CIS document (Form 14039 and applicable identity theft documentation) to an adobe file. See the CSR User Guide for CIS.

    4. Attach the adobe file to the secure e-mail and issue to the Functional Identity Theft Liaison.

      Note:

      The secure e-mail should be used as a communication tool between AM IPSU and the IDT functional employee to share information related to the case: The taxpayer's issue, the research IPSU conducted etc. must be included. Refer to IRM 1.10.3.3.5, Follow Guidelines of E-mail Common Sense and Etiquette for recommended guidelines.

    5. Enter CIS Case Note: "SF - Secure e-mail sent to Functional Identity Theft Liaison."

    6. Refer to IRM 21.5.1.5.2, Cases Currently Assigned in CIS and the CIS Performance Guide - CSR Guide to assist with determining the correct process and actions for linking, transferring and or closing the IDTX control.

    The assigned IDTX control does meet the MFC
    1. Review the account for a TC 971 AC 522. Input a TC 971 AC 522 as applicable per IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    2. If identity theft documentation is received, acknowledge receipt per IRM 10.5.3.2.6, Overview - Identity Theft Supporting Documentation using the 4403C letter.

    3. If there is an open control, link the IDTX with the open ID theft case(s) in CIS if applicable.

    4. If there is no open control, convert the original base to an IDT1/IDS1 if the issue identified can be resolved within AM using the IRM 21.

      Note:

      Required documentation will be with the new IDT1/IDS1 case when conversion is complete.

    5. Leave a CIS case note; "IDT1/IDS1 created by IPSU" and a CIS case note why IDT1/IDS1 is needed.

    6. Reassign the IDT1/IDS1 to IDRS# 0830141335 for the Centralized Distribution Site (CDS).

      Reminder:

      The Doc Type and the Statute Clearance check box must be checked when reassigning a case to CIS User. 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.

    7. Complete section I and II of the Form 14027-B, Identity Theft Case Referral for each function and send one to be scanned as a new IDTX case. Leave a CIS case note: "IDT1/IDS1 created by IPSU" include in the CIS case note why IDT1/IDS1 is needed.

    8. Link the IDT1/IDS1 and IDTX cases together.

    9. Issue the completed Form 14027-B to the appropriate functions.

    Reminder:

    You are monitoring multiple functions. All functions must be included in all e-mail communications related to the case being monitored. If IPSU is expecting a response from one or more of the functions, then the content of the e-mail must be specific and clear on the expectations and requests. Refer to IRM 1.10.3, Standards for Using E-mail, for guidance and standard requirements for e-mail usage.

  6. If a referral will be issued to a function using CIS, then take the following actions:

    Step Action
    1 Create a scanned image of the Form 14027-B
    2 Link the IDTX to the open control (TPRQ, IDT1/IDS1, DUPF etc.) on CIS
    3 Enter a Case Note on CIS on the linked open control providing a brief synopsis explaining the taxpayer’s issue

    Example:

    Refund Inquiry – offset to TXPD 20XX12 – TP not aware of balance due – Exam Assessment

    4 Send a secure e-mail to the Identity Theft Functional Liaison or to the designated mailbox for the site to advise him/her an IDTX case with an imaged Form 14027-B has been linked to an open CIS case at his/her site. The TIN and CIS Case ID must be included in the secure e-mail. The Subject Line of the e-mail must say "New Form 14027-B" if sending initial contact

    Note:

    If a new Form 14027-B is associated with a case in a holding number or unassigned queue, then send a secure e-mail to the appropriate IDT Liaison and request case be assigned to a CSR to begin the monitoring process. The title of the e-mail must say "Case Unassigned – New Form 14027-B" .

    Note:

    For subsequent e-mails the subject line must contain "Form 14027-B Follow-up – 1st (2nd, 3rd, etc.)" depending on how many times a follow-up is needed.

    Note:

    When signing the Form 14027-B, ensure your name is included as well as your standard employee identifier (SEID) as part of your signature line.

    5 Communicate with the functional employee working to resolve the tax related issue using CIS as much as possible
  7. If a referral will be issued to a function not using CIS:

    1. Convert the scanned CIS document (Form 14039 and applicable identity theft documentation) to an adobe file. See the CSR User Guide for CIS for guidance.

    2. Attach the created adobe file to a secure e-mail or fax the Form 14027-B to the appropriate Function Identity Theft Liaison or the designated mailbox for the site using the ID Theft Functional Liaison listing located on SERP under the Who/Where tab. The subject line of the secure e-mail must say "New Form 14027-B" if sending for initial contact.

    Reminder:

    The secure e-mail should be used as a communication tool between AM IPSU and the IDT functional employee to share information related to the case: The taxpayer's issue, the research IPSU conducted etc. must be included. Refer to IRM 1.10.3.3.5, Follow Guidelines of E-mail Common Sense and Etiquette for recommended guidelines.

    Note:

    Subsequent follow-ups should be made by secure e-mail when available and subject line must contain a "Form 14027-B Follow-up – 1st (2nd, 3rd etc.)" depending on how many times a follow up is needed. Use specialized e-mail accounts when available on the IDT Functional Liaison Listing

    Note:

    If sending a fax, ensure your name and your SEID is included on the Form 14027-B and/or fax cover sheet.

  8. Suspend the IDTX CIS control to the functions being monitored. Use the following activity codes provided in the chart below to reflect the following:

    • The functions being monitored

    • The suspense period - MMDD (the date the case would come out of suspense) when applicable

    ID Theft (non-ITAR) Monitor CIS Suspense Reason Functional Area IDRS Activity Functional Area IDRS Activity
    Compliance Compliance (includes all compliance functions; AUR, Exam, Collections, Automated Collection System (ACS), Innocent Spouse etc.) (W & I and SB/SE) IDCOLMMDD
    Adjustments Adjustments (AM) (includes all AM functions; Adjustments (ADJ), Taxpayer Relations (TPR), Statute, Accounts Maintenance Research (AMRH) etc.) IDADJMMDD
    CIB Criminal Investigation IDCIBMMDD
    Field Asst Field Assistance IDFASTMMDD
    Appeals Appeals IDAPPMMDD
    RICS Return Integrity and Correspondence Services - Integrity & Verification Operation (IVO) IDRICSMMDD
    Submission Processing (formerly known as Unpostable) Submission Processing (includes Unpostable, Error Resolution (ERS), etc.) IDSPMMDD
    ID Theft (non-ITAR) Monitor CIS Suspense Reason and Generated Case Note IDRS Activity
    IDT Monitor PN Adjustment IDPNDMMDD
    IDT Monitor TC 841/841 IDACCTMMDD
    IDT Monitor Tax Return IDTTXRNMMDD
    IDT Monitor 14039 Scan/Close IDSCAN2BCL

    Caution:

    There will be other activity codes available on the CIS Drop Down menu other than those listed above. Only the activity codes listed above must be used.

    Note:

    When monitoring multiple functions, a primary function will need to be determined. Use the following chart to help determine the primary function for use of the required suspense activity code.

    If Then
    Accounts Management is one of the functions being monitored AM will be considered the Primary function for the required Activity Code above.
    Accounts Management is NOT one of the functions being monitored Research for the earliest received date of the IDRS controls. The function with the IDRS control with the earliest received date will be considered the Primary Function.
  9. Once the Form 14027-B is faxed or linked on CIS, take the following action:

    Step Action
    1 Maintain an open control in "B" status with category code IDTX to monitor the account to resolution
    2 Research the account for a subsequent interim letter issued by the function (ex: 239C, 5064C etc). If no subsequent interim is identified, contact the Identity Theft Liaison, using secure e-mail if available, for the status of the account on the 165th day (or next business day) from the received date of the case being monitored, reminding them the 180th day for resolution is approaching and either a resolution will be needed to close their case, or an interim letter is required to provide the taxpayer with a status update and provide a new time frame for resolution. The subject line of the e-mail must have "165th day - status update requested"

    Reminder:

    You are monitoring multiple functions; the calculation of the 165th day must be based on the case with the earliest received date. All functions must be included in all e-mail communications related to the case. The e-mail must be clear if IPSU is expecting a response from one or both of the functions. Refer to IRM 1.10.3, Standards for Using E-Mail, for guidance and standard requirements for e-mail usage.


    If a subsequent interim letter is identified in your research, then enter a case note identifying which interim letter was sent and continue with monitoring.
    3 When appropriate, enter AMS Comments: "165th Day e-mail Reminder Sent MM/DD/YYYY"
    4 Monitor for update to case.

    Example:

    An interim letter was issued in response to the 165th day e-mail reminder, or closing actions were taken

    5 Future follow-up contacts to the IDT Functional Liaisons must be completed every 60 days AFTER the 180 day time frame has elapsed. See IRM 21.6.2.4.2.3.1, Required Action on All IDT Cases
  10. If at any time during the monitoring process one function resolves their issue, returns the Form 14027-B and closes their control, the IDTX case no longer meets MFC and can be closed. Use the following step chart for appropriate actions

    Step Action
    1 Input a CIS Case Note to ensure a proper audit trail reflects the actions taken by the first function
    2 Issue a secure e-mail to the remaining Functional liaison providing an explanation the case being monitored no longer meets MFC, and IPSU will no longer be monitoring their case

    Note:

    If during the monitoring process additional information was received from the taxpayer, it must be included and/or attached as applicable

    3 Continue with (11) below
  11. When a control base is closed, a completed Form 14027-B will be returned to IPSU through CIS or by the Functional Liaison.

    1. Review the account to determine if all necessary actions have posted and all associated function/employee controls are closed for the module referenced on the Form 14027-B.

      Note:

      If the Form 14027-B is not received, the controlling AM IPSU employee will make one more attempt to obtain the Form 14027-B. If after 10 business days, there is no response, and the AM IPSU employee has completed the appropriate steps below, the AM IPSU employee will close their control.

    2. Monitor for posting of any pending activity (Use the "Monitor" in the Suspense drop down menu in CIS).

      Note:

      Only SP has guidance to input a TC 971 AC 506 on an IRSN as part of the UPC 147 process

    3. Follow-up with the Identity Theft Liaison regarding unpostable activity, failure to correct the entity to the SSN owner's information, the absence of an appropriate ID theft indicator on the victim's account, the presence of erroneous indicators on IRSNs and/or the absence of a final taxpayer notification.

    4. Complete Section VIII of the Form 14027-B received from the functions.

    5. Scan the completed Form 14027-B (when applicable) into CIS and associate with the IDTX case assigned.

    6. Monitor until the scanned documents are available in CIS.

  12. Close the control when all related account action(s) have correctly posted.

21.9.2.5  (10-01-2014)
Responses to Identity Theft and Data Loss Notification Letters/Notices

  1. Identity theft notification letters and notices are generated based on the input of various indicator codes and data provided to the Office of Privacy, Governmental Liaison and Disclosure office (PGLD) and the Identity Protection and Incident Management Program Offices.

  2. Use the following chart for researching the type of identity theft letter the taxpayer may have received and is inquiring about:

    CP Notice/Letter Description IRM Citation(s)
    CP 01, Identity Theft Claim Acknowledgement 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. This notice is issued systemically after the TC 971 AC 501 is input on the taxpayer’s account. If the taxpayer calls stating they never received this notice, research CC ENMOD to confirm the notice was issued. If the notice was issued a Letter 4445C, ID Theft Acknowledgement Notification can be sent. IRM 10.5.3.2.9, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501, Documentation Provided
    CP 01A, We Have Assigned You an Identity Protection Personal Identification Number Systemically issued and cannot be re-issued if not received by the taxpayer.
    • IRM 10.5.3.2.15,Identity Protection Personal Identification Number (IP PIN)

    • IRM 10.5.3.2.15.1,Lost, Misplaced or Non-Receipt of IP PIN

    • Exhibit 21.1.7-16, Computer Paragraph (CP) Notices - Routing Guide

    • Exhibit 3.10.72-3, Computer Paragraph (CP) Notices – Routing Guide

    CP 01H, Identity Theft Lock Used to notify the filer the tax return filed was not processed. A TC 971 AC 524 will be placed on deceased taxpayers' accounts. This indicator will lock an account and not allow a tax return to post. If a paper tax return attempts to post to a locked account, the CP 01H will be issued if the return is not the return preceding the DOD.
    If an electronically filed tax return attempts to post, an Indicator (IND) 901 for a primary TIN or IND 941 for a secondary TIN will be issued to the submitter/preparer if the return is not the return preceding the DOD.
    The identity theft toll-free number will be included on these notices.

    Note:

    No action should be taken by an IPSU CSR to revise/correct the DOD on these accounts.

    • IRM 10.5.3.2.13,Locking SSNs Decedent Accounts - TC 971 AC 524

    • IRM 10.5.3.2.14, Manually Reversing TC 971 AC 524

    CP 01S, CP 701 (Spanish), We received your Form 14039 or similar statement for your identity theft claim Issued by SP to acknowledge receipt of identity theft documentation
    • IRM 10.5.3.2.6,Overview - Identity Theft Supporting Documentation

    Letter 4281C, IM Breach Notification Issued by the Incident Management (IM) office. The letter notifies individuals potentially impacted by an IRS data loss if the evaluation of an IDRS data loss incident results in high risk of harm to these individuals.
    • IRM 10.5.4.4.5.1,Handling Taxpayer inquiries Regarding Data Loss Letters

    • IRM 21.9.2.7, Data Loss Notifications – Personally Identifiable information (PII)

    Letter 4310C, IRS Identified ID Theft Post Adjustment Letter Issued by the Integrity & Verification Operation (IVO) and Compliance. A TC 971 AC 506 input by IVO or Compliance will be associated with these cases. The letters contain the ID theft toll free number. The IPSU CSRs respond to phone inquiries only. Written responses to the 4310C letters are routed to IVO for response.
    • Various sections throughout IRM 25.25, Revenue Protection

    • IRM 4.19.24.1.4.1, Notification to ID Theft Victim When Post Function Adjustments Have Been Completed

    • Exhibit 3.10.72-2, Correspondex "C" Letters - Routing Guide

    • Exhibit 21.1.7-15, Correspondex "C" Letters - Routing Guide

    Letter 4401C, Phishing E-mail Victim Notification Use 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 - Tax-Related Identity Theft - IDT2
    Letter 4445C, ID Theft Acknowledgement Notification Issued manually when a TC 971 AC 501 was previously input on a taxpayer’s account and the taxpayer has contacted the service claiming they did not receive the systemically issued CP 01. See row above for CP 01. IRM 10.5.3.2.9,Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501, Documentation Provided
    Letter 4455C, UPC 147 – Taxpayer Inquiry Letter Issued by SP Specialized Identity Theft (SPIDT) unit Team when a determination on unpostable cases cannot be made. IRM 3.28.4.5.6, 4455C letter for Additional Information
    Letter 4456C, UPC 147 – Temporary Number Assignment Letter Issued by SPIDT unit to unauthorized filers as closing notifications. IRM 3.28.4.5.8, Correspondence after Issuing an IRSN
    Letter 4457C, UPC 147 – ID theft Attempt Issued by SPIDT unit to authorized filers notifying them they may be a victim of identify theft. Identity theft guidance is provided in the content of the letter; however, taxpayers may call with additional questions and/or for guidance.
    • IRM 3.28.4.5.8, Correspondence after Issuing an IRSN

    • For ID theft guidance: IRM 21.9.2.3, Identity Theft – Telephone Overview

    Letter 4674C, Identity theft Post Adjustment Victim Notification Issued by AM to authorized filers notifying them they may be a victim of identity theft. Identity theft guidance is provided in the content of the letter, however, taxpayers may call with additional questions and/or for guidance. Various sections throughout IRM 21.6.2, Adjusting TIN Related Problems
    Letter 4675C, Identity Theft, Temporary Number Assignment Issued by AM to notify a non-owner of an SSN of an IRSN assigned to them and stop using the SSN they used originally. Various sections throughout IRM 21.6.2, Adjusting TIN Related Problems
    Letter 4869C, Identity Protection Personal Identification Number Manually issued by PGLD when an IP PIN is issued. IRM 10.5.3.2.15,Identity Protection Personal Identification Number (IP PIN)
    Letter 5073C, Acknowledgment Letter for Identity Theft Documentation (Form 14039 or Police Report and Federal or State Identification) Issued by AM and SP to acknowledge receipt of identity theft documentation.
    • IRM 10.5.3.2.6,Overview - Identity Theft Supporting Documentation

    • Various locations throughout IRM 21.9.2, Individual Master File (IMF) Accounts Management Identity Theft

  3. While intended for information purposes only, taxpayers are advised to call the Identity Theft toll-free line 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.

  4. If there is an issue requiring an IRS action or response that does not involve tax-related identity theft (TOP offset, misapplied payment, penalty abatement, transcript request, etc.), follow appropriate procedures to respond to/resolve the taxpayer's issue and close the IDT5 case. See IRM 21.9.2.4.2, Self Identified - Tax Related - IDT2.

  5. Follow the If/Then chart below for processing tax-related IDT5 inventory cases involving identity theft issues:

    If Then
    The case does not meet MFC as defined in, IRM 21.9.2.4.3, Multiple Function Criteria (MFC) – IDTX and should be routed to another function to resolve the tax related issue raised in the taxpayer's response,

    Note:

    Transferring the case to the appropriate function as expeditiously as possible will help to alleviate delays in the resolution of the tax related ID theft issue.

    1. See IRM 21.5.1.5.2, Cases Currently Assigned in CIS, and the specific guidance related to "Reroute" and/or routing a case to a non CIS user.

    2. Refer the case to the appropriate function.

    3. See IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office, and issue as appropriate or initiate other appropriate "C" letter.

      Note:

      Ensure any documentation received with the IDT5 is attached to the referral.

    4. Enter CIS case note "Single Function" .

    5. Transfer/Close the control as required.

    The case will be worked by AM, there is an open control and the case meets the MFC as defined in IRM 21.9.2.4.3Multiple Function Criteria (MFC) – IDTX,
    1. Convert the IDT5 case to IDTX category code by completing sections I and II of the Form 14027-B and send to be scanned as an IDTX case. Leave a CIS case note; "MFC."

    2. Ensure the IDTX case is assigned to you.

    3. Begin monitoring process. See IRM 21.9.2.4.3, Multiple Function Criteria (MFC) – IDTX.

    The case will be worked by AM, there is an open control but does NOT meet MFC,
    • Follow procedures in IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2.

    The case will be worked by AM, there is no open control, and does NOT meet MFC criteria,
    • Follow procedures in IRM 21.9.2.4.1, Self Identified - Tax-Related Identity Theft - IDT2.

    There is already an IDTX or ITAR control,
    1. Link your CIS case with the open IDTX or ITAR CIS case.

    2. If the open control is an IDTX, leave a CIS case note on the open IDTX; "Link and close IDT5 to open IDTX" .

    3. If the open control is an ITAR, leave a CIS case note on the open ITAR; "Link and close IDT5 to open ITAR" .

    There is an open or multiple control on IDRS with TAS (ATAO),
    1. Update activity on IDRS to "CLTOTAS."

    2. Leave a case note on AMS/CIS listing the TAS office and address.

    3. Close the IDT5 CIS case.

      Note:

      If identity theft documentation was received with the IDT5 case and there is no TC 971 AC 522 or other identity theft indicators, input the TC 971 AC 522 with the appropriate Identity Theft Tracking Indicator prior to closing IDRS and CIS case. See IRM 10.5.3.2.5, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    If it can be determined the case/issue at hand was resolved by a "previous action" ,

    Example:

    A previous adjustment action where a notice was generated and/or a correspondex letter was sent (Letter 4674C or 239C), which leaves the taxpayer's account at the status the taxpayer expects.

    The case can be closed as a previous action.

    Note:

    Send the taxpayer Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, letter when required or other appropriate "C" letter. Refer to IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office.

21.9.2.6  (02-03-2014)
Global Review

  1. As a follow-up to IRM 21.1.1.1, 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 account where TC 971 AC 501 was input and on some accounts with TC 971 AC 506.

  2. Definition: A global review is a review of an identity theft marked tax account (TC 971 AC 501/506) from the date of the impact and subsequent for modules potentially impacted by identity theft. 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

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

  3. Global review is an automated process:

    • The automated global review process is conducted by IPSU employees located in Andover. Employees utilize an IAT tool to review listings of marked accounts on a monthly basis. Manual action may be needed on accounts identified by the IAT tool. See IRM 21.9.2.6.2, Global Review - Action - (Andover and Fresno AM IPSU only) when manual action is required.

  4. Functions will be receiving a Form 14027–B related to this global review. IRM 10.5.3.2.10.1.2, The Identity Protection Specialized Unit (IPSU) and Referrals to Other Functions on Form 14027-B, provides guidance and procedures on the function's responsibility when a referral from IPSU is received.

21.9.2.6.1  (10-01-2014)
Global Review - Research Process - (Andover AM IPSU only)

  1. All research must include both the valid and invalid sides of the TIN (and secondary TIN, if present). The valid and invalid sides of any cross-reference TIN(s) must also be researched.

  2. All systems and research tools available must be used (AMS, IDRS, Accessory Manager Tools (also known as IAT) etc.)

  3. Access Command Code (CC) ENMOD(IMFOLE) and locate the TC 971 AC 501/AC 506. Use the "SCNDRY-DT" to determine the earliest year of impact. If the SCNDRY-DT shows 12312005, you would review TXPD 200512 and subsequent modules within the definition of the global review.

    Note:

    If multiple TC 971 AC 501s or TC 971 AC 506s 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 IDRS and Corporate Files On-Line (CFOL) command codes (CC) available. Review the tax modules related to the incident. Apply the 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 meets Multiple Function Criteria (MFC), see IRM 21.9.2.4.3, Multiple Function Criteria (IDTX) and can not be resolved within Accounts Management using AM criteria. Refer to Exhibit 21.3.5-1, Referral IRM Research List, for cases requiring referrals to another function per the IRM.

21.9.2.6.2  (10-01-2014)
Global Review - Action - (Andover AM IPSU only)

  1. Perform preliminary research and take appropriate action using the chart below:

    If Then
    All related modules are in status 12 and do not contain a credit offset (ex: TC 706) or credit transfer (ex: TC 670 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 "C" , and category code "GRVW" with CC ACTON on CC ENMOD .
    Any related balance due modules 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 modules on IDRS, Use activity code "PNDIDTX" , status code "C" , and category code "GRVW" with CC ACTON on CC ENMOD.
    There is an open ITAR or an open ATAO base on a related module on IDRS, Use activity code "PNDITAR" , or "PNDATAO" status code "C" and category code GRVW with CC ACTON on CC ENMOD.
  2. If account does not meet criteria in paragraph (1), follow guidance provided in the chart below:

    If Then
    An account meets the Global Review definition, see IRM 21.9.2.6, Global Review, and meets Multiple Function Criteria, see IRM 21.9.2.4.3, Multiple Function Criteria (MFC) - IDTX
    1. Identify what functions caused the balance due (Compliance actions ex: 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).

      Exception:

      If TC 922 with process code (PC) 23, 39, 69 or 89 and the presence of a TC 971 AC 501-AUR-INCOME, then a global review referral for this module will not be necessary. (These codes indicate full or partial AUR case resolution due to ID theft).

    2. Complete a Form 14027-B, Identity Theft Case Referral, for each function and check the checkbox for "Global Review" at the top. Indicate the tax year in question that needs to be reviewed. Forward the forms to the identified functions in (1) above.

    3. Provide a brief description in Section VI regarding the issue identified on the Form 14027-B.

    4. Update IDRS control base to "B" status to reflect the referral has been sent to the function (ex: GRVWTOAUR or GRVWTOEXAM).

    There is a single function that can resolve the issue identified
    1. Identify the function required to resolve.

    2. Complete Form 14027-B and check the checkbox for "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. Save the Form 14027-B as an adobe file and attach to a secure e-mail.

    4. In the content of the secure e-mail explain the issue identified, and the case is Single Function only. Provide recommendations for resolution explaining IPSU will NOT monitor the account.

    5. Send the secure e-mail to the appropriate Functional liaison.

    6. Use activity code "GRVWCMPLTD" , status code "C" , and category code "GRVW" with CC ACTON on CC ENMOD .

    If there is no open control and resolution to the case/issue identified as it relates to identity theft can be completed in Accounts Management as the single function using the IRM 21 and tools available (ex: AMS, IAT),

    Note:

    If a -A freeze is identified, see guidance in row below.

    1. Create an IDT1 or IDS1 Spanish control on the tax period that is identified using the current date (the date the issue is identified) as the received date.

      Exception:

      If the only issue identified during the global review is a simple adjustment (ex: adjustments to release certain codes such as a P- or -K freeze and basic credit transfers such as misapplied payment) for resolution that can be completed by IPSU the next business day, do not create an IDT1/IDS1. Instead, control the affected TXPD on IDRS to your IDRS number using a current date (the date issue is identified) as the received date and Category Code GRVW. Complete the required actions for resolution. This is an internal control - and not taxpayer driven, thus the reasoning for a current date for the received date.

    2. Update the Document Type (Doc Type), Statute Clearance check box when reassigning a case to CIS User. See IRM 21.5.1.5.2(10), Cases Currently Assigned in CIS.

    3. Enter CIS Case Note, "IDT1/IDS1 created by IPSU."

    4. Reassign the IDT1/IDS1 Spanish case to the CDS# 0830141335.

    5. Use activity code "GRVWCMPLTD" , status code "C" , and category code "GRVW" with CC ACTON on CC ENMOD .

       
  3. When issuing a referral, update the control base on IDRS to reflect the contact using the following activity codes (follow-up date is required):

    Note:

    See the Note in (8) of IRM 21.9.2.4.3 for determining a primary function when using the activity codes below and MFC is involved.

    GRVW Activity Codes Function
    GRACSMMDD Automated Collection Service (ACS)
    GRADJMMDD Adjustments (AM)
    GRAPLMMDD Appeals
    GRAURMMDD Automated Underreporter (AUR)
    GRSFRMMDD Automated Substitute For Return (ASFR)
    GRCIBMMDD Criminal Investigation
    GREXMMMDD Exam
    GRFEXMMDD Field Exam
    GRFLDMMDD Field Assistance
    GRINNMMDD Innocent Spouse
    GROTHMMDD Other
    GRTPRMMDD Taxpayer Relations AM TPR
    GRSSCMMDD SBSE Collections (CSCO)
    GRWIMMDD W&I Collections (CSCO)
  4. If at any time during monitoring one function resolves their issue while the other function is still working their issue, then the case no longer meets MFC and the GRVW case can be closed to the single function with the remaining control. A secure e-mail must be sent to the (single function) Functional liaison. An explanation must be provided the case no longer meets MFC, and IPSU will no longer be monitoring. Also include a synopsis of the other function's actions resulting in their closure. Use activity code "GRVWCMPLTD" , status code "C" , and category code "GRVW" with CC ACTON on CC ENMOD .

  5. 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-B 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.

    Note:

    Form 14027-B should be returned to the controlling AM IPSU employee by way of the Functional Liaison when the control is closed. If a Form 14027-B is not received, the controlling AM IPSU employee will make one more attempt to obtain the Form 14027-B. If after 10 business days, there is no response, the AM IPSU employee will close their control.

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

    Exception:

    Cases in Background "B" status may remain. See IRM 21.5.2.3,Adjustment Guidelines - Research.

    1. When the control base is closed, Form 14027-B will be returned to IPSU by the Functional Liaison.

    2. Ensure all issues identified have been addressed by the responsible functions.

      Note:

      If the functions did NOT address all issues previously identified, contact the function for an explanation as to why the issue was not addressed.

    3. Monitor for posting of any pending activity.

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

    5. Once all actions have posted correctly and final notification (if applicable) has been issued, then close the GRVW control base using Activity Code "GRVWCMPLTD" .

  7. Close the control on ENMOD to reflect the Global Review is complete when all account action(s) have posted - "GRVWCMPLTD" .

21.9.2.7  (10-01-2013)
Data Loss Notification - Personally Identifiable Information (PII)

  1. The IRS, through the PGLD office, will notify potentially impacted individuals after the discovery of a data loss incident if the evaluation of the incident results in a high risk of harm to these individuals.

    Note:

    Refer to IRM 10.5.4.4, Incident Management Intake, Risk Assessment and Notification, for additional information.

  2. Accounts related to data loss Incidents will be marked with a TC 971 AC 505. This TC will be input on the entity section of accounts when Letter 4281C, IM Breach Notification Letter, has been issued by the Incident Management (IM) Office.

  3. The IM office will issue a Letter 4281C if the evaluation of a data loss incident results in a high risk of harm to the taxpayer/victim.

  4. The objectives of communications in the event of a possible compromise of sensitive information within the IRS are as follows:

    • To comply with the Office of Management and Budget (OMB) and Treasury Department directives which mandate notification to potentially impacted individuals if there is a potential risk that the compromised data may be used by someone other than the owner of the information to commit a crime or fraud.

    • To minimize the possible negative impact of the compromised data on the taxpayer/victim.

    • To ensure the IRS' relationship with the impacted individual(s) will not be so damaged as a result of the incident that it negatively impact his/her tax filing and paying obligations.

  5. The Privacy and Information Protection (PIP) toll-free number 866–225–2009 is included in the Letter 4281C, IM Breach Notification Letter. Individuals who call the PIP toll-free number are auto directed to the Identity Theft product line.

21.9.2.7.1  (10-01-2011)
Notification 4281C Letter to Impacted Individuals

  1. Depending on the compromised data incident, the IRS notification letter may include:

    • A brief description of what happened, including the date(s) of the breach and of its discovery

    • To the extent possible, a description of the types of personal information that were involved in the breach (ex: full name, Social Security Number, date of birth, home address, account number, etc.)

    • What steps an individual should take to protect themselves from potential harm, if any

    • A statement that the IRS has provided or will provide potentially impacted individuals with credit monitoring at no cost for twelve months, and the contact information for the credit monitoring service

    • Who affected individuals should contact at the IRS for more information, including the PIP toll-free telephone number to call for assistance.

21.9.2.7.2  (03-26-2014)
IMF Identity Check - (AM IPSU Telephone Overview)

  1. When taking calls from impacted individuals, a consistent and proper greeting is required. Refer to procedures in IRM 21.1.1.7, Communication Skills.

  2. Procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication, MUST be followed. Employees will be required to authenticate callers to ensure the person calling is the individual impacted by the information loss.

  3. If the caller is not the impacted individual, but claims to represent the individual, determine whether the individual provided a power of attorney (POA) in connection with the information loss. Do not recognize a representative when the POA on file only identifies tax matters and does not specifically identify the information loss. A POA cannot request credit monitoring services via Equifax.

  4. High risk authentication per IRM 21.1.3.2.4, Additional Taxpayer Authentication, will also be required. If available, ask the caller for the Incident Date and Incident Number as part of the authentication process. The incident date, when referenced is located in the first paragraph of the Letter 4281C, IM Breach Notification Letter.

  5. In some situations, a caller may want to receive as much information as possible on his/her information loss, but is not willing to provide their TIN. In these situations, the employee may still answer general questions about the incident and answer all the taxpayer's questions using the Frequently Asked Questions (FAQ) document posted on SERP. CSRs should be sensitive to the caller's tone and ensure they are given as much information as they are entitled to receive without the caller providing their TIN.

  6. In some breach notification incidents, impacted individuals receiving notices may be IRS employees. In these cases, follow guidance in IRM 21.1.3.8, Inquiries from IRS Employees.

21.9.2.7.2.1  (10-01-2014)
BMF Identity Check - (AM IPSU Telephone Overview)

  1. Some of the impacted individuals may actually be business entities and letters sent may be to business related entities (sole proprietorships, corporations, LLCs, etc.). A caller may be required to be an owner of a small business or an officer of a corporation before employees are able to talk to him/her about the incident. To ensure a caller is the appropriate individual that is allowed to receive information about the information loss, IPSU CSRs will need to conduct an identity check with the caller to determine if he/she is allowed to receive the information.

  2. To conduct an identity check, an IPSU employee will only need to ensure that the person calling is entitled to receive the general answers to the FAQs already provided. Because the FAQ information is generic in nature, this information may be provided to almost anyone. Therefore, BMF authentication procedures as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, are NOT required.

  3. Ask the caller for the BMF entity to provide the following information:

    • The name of the entity as shown on the letter,

    • The date of the incident,

    • His/Her name, and

    • His/Her position or interest in the entity for which he/she is calling.

    Additional information and guidance for BMF identity theft can be found in IRM 10.5.3.3.2, Identity Protection Program Servicewide Identity Theft Guidance - BMF.

  4. Document the information provided by the caller on Form 4442, Inquiry Referral, and AMS as applicable. If the caller is not able to, or unwilling to provide the EIN, tell the caller that a referral may not be made for any specific questions regarding the incident.

    Note:

    It will not be necessary to access any tax account information on the BMF case to assist the caller. If at any time you feel the caller is not entitled to receive general information, and the caller is insistent on receiving as much information as he/she can, be sure not to disclose any specific account information about the case.

  5. See IRM 21.9.2.7.5, Referrals to the Incident Management (IM) Office, for guidance on where to send the referral.

21.9.2.7.3  (10-01-2011)
Free Credit Monitoring Services

  1. Part of the assistance the IRS is offering to impacted individuals is free credit monitoring services. The IRS has contracted with Equifax to have letter recipients receive these free credit monitoring services if the individuals choose to do so.

  2. IPSU CSRs do not have access to the Equifax system, thus, IPSU employees can not assist the taxpayer with the enrollment.

  3. IPSU CSRs can assist with:

    • Providing the toll-free number to Equifax - 866–937–8432.

    • Reviewing the Equifax enrollment instructions included in Letter 4281C, IM Breach Notification Letter.

    • Informing the taxpayer if they are having difficulty enrolling in the Equifax system, the caller has the option of speaking with a live Equifax agent by calling 866–252–4576.Remind the taxpayer they will need to have their promotion code with them when they call.

    • Ensuring the taxpayer understands what he/she needs to do to monitor his/her credit report and other financial information.

    • Answering any other questions regarding the credit monitoring services.

21.9.2.7.4  (10-01-2011)
Fraud Alerts

  1. A Fraud Alert is a consumer statement added to a credit report. This statement alerts creditors of possible fraudulent activity within a consumer's report as well as requests that a potential creditor contact the consumer prior to establishing any accounts in his/her name.

  2. A consumer may place a fraud alert on his/her file by calling Equifax's auto fraud line at 877–478–7625 and following the simple prompts. Once a consumer has placed a fraud alert with Equifax, the other two credit reporting agencies, Experian and Trans Union, will be notified by Equifax to place alerts on their files as well.

  3. Callers may request a fraud alert anytime within 90 days of receipt of their 4281C, IM Breach Notification Letter.

  4. AM IPSU employees will NOT suggest to the caller to solicit this service unless the caller inquires about it and expresses interest in it.

21.9.2.7.5  (03-26-2014)
Referrals to the Incident Management (IM) Office

  1. If a caller states he/she received a letter from the IRS regarding a data loss incident but lost, misplaced the letter, etc., refer the caller to the IM office via Form 4442, Inquiry Referral, following the referral procedures below.

  2. If a caller states he/she attempted to redeem the Promotion Code included in the data loss letter but was told the Promotion Code is expired, refer the caller to the IM office via Form 4442 following the Referral procedures below.

  3. If the caller is insistent that he/she would like additional information, more than what was already provided, regarding the incident, the IPSU CSR will provide the standard response: "Unfortunately, I don't have access to that type of specific information. We can provide that information to you, but, it will require additional research. In order to do that, I am going to fill out a form with your questions and make sure it goes to the appropriate office to perform that research and provide you with a response. I want to be sure I understand your issue correctly -- could you please repeat the specific information you are requesting again? You should expect an answer in writing in about 30 days."

    Note:

    Some callers may be uncomfortable or unsatisfied with the limited information you are providing. If you determine that he/she will continue to insist on more information about the incident, use sound judgment and refer the caller to the IM Office.

  4. Refer to IRM 21.3.5.4.2, How to Prepare a Referral, for the required fields to be completed on the Form 4442, Inquiry Referral.

  5. In addition to the required fields as noted in IRM 21.3.5.4.2, if available, include the Date of Incident and Incident Number as shown on the caller's letter in Box #5 of Form 4442.

  6. A brief narrative must be completed in Part III of Form 4442.

  7. Refer to IRM 21.3.5.4, Referral Procedures, for time frames for the taxpayer.

  8. All Form 4442(s) will be collected by the Lead CSR at the beginning of each business day and faxed to the Incident Management (IM) Office in Philadelphia. The fax number for this purpose is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  9. A member from the IM Office will contact the sender via secure e-mail confirming receipt of the faxed Form 4442(s). Once confirmation is made, the original Form 4442 can be destroyed. If no confirmation e-mail is received within 48 hours from the fax date, re-faxing the Form 4442 will be required.

21.9.2.7.6  (10-01-2014)
Caller Indicates He/She is a Victim of Identity Theft as a Result of IRS' Information Loss

  1. In some rare situations, a caller may indicate he/she is already a victim of identity theft as a result of the IRS information loss and would like the IRS to assist him/her in dealing with this.

  2. AM IPSU CSRs will:

    • Apologize to the caller for any inconvenience.

    • Research the taxpayer's TIN thoroughly to see if there is a tax related issue related to the ID theft as defined in IRM 10.5.3.2, IMF- Identity Theft Research.

    • If a tax related issue is involved, see IRM 21.9.2.3.2, Tax-Related Identity Theft.

    • Input an Identity Theft Tracking Indicator as directed in IRM 10.5.3.2.5,Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

    • Prepare a Form 4442, Inquiry Referral, to alert the IM Office that the taxpayer believes he/she is a victim of identity theft as a result of the IRS information loss. See the referral procedures in IRM 21.9.2.7.5, Referrals to the Incident Management (IM) Office above.

  3. If the taxpayer is threatening litigation or legal action because the IRS data loss resulted in identity theft, then a referral to the IM office MUST be sent.

21.9.2.7.7  (10-31-2013)
Updating History on Accounts Management Services (AMS)

  1. AM IPSU employees are required to document all calls on AMS, by providing a brief history of what was covered with the caller.

    Note:

    Although the SSN is not shown on Letter 4281C, IM Breach Notification Letter, employees will need to secure the caller's SSN in order to update AMS. If the caller is unwilling to provide the employee with his/her SSN, it will not be possible to update AMS.

21.9.2.7.8  (10-31-2013)
Undelivered Letter 4281C

  1. Undeliverable procedures must be followed. See IRM 21.2.4.3.6, Undeliverable Correspondence.

    Note:

    Because this process has to do with information loss, and not specifically tax related issues, a representative on a power of attorney (POA) should not be contacted when referring to the Undeliverable procedures unless a POA specifically identifies the information loss or identity theft issue.

    Note:

    If unable to reissue or re-mail the Letter 4281C, IM Breach Notification Letter, treat as classified waste.

21.9.2.7.9  (10-31-2013)
Miscellaneous Inquiries

  1. Phishing is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victim's identity. Refer to IRM 21.1.3.23Scams (Phishing) and Fraudulent Schemes.

  2. The Modernized Employer Identification Number (MOD EIN) system was activated on the IRS website on July 23, 2007. It is an automated system that allows taxpayers to sign up on-line to receive an EIN in a short amount of time. After discovering problems with the system, the IRS immediately disabled the application and carefully reviewed the system. The IRS was not able to tell exactly who was affected by this incident, so the IRS notified all the individuals who logged in on July 23, 2007 of the potential risk. Letter 4281C, IM Breach Notification Letter, was sent to all individuals possibly impacted under the MOD EIN incident. Any questions relating specifically to the issue of the status of the EIN will be referred to the unit in the IRS responsible for the issuance of the EIN.

21.9.2.8  (10-01-2014)
Receiving Calls Related to E-filing, Prior Year AGI and Identity Theft - (AM IPSU only)

  1. Taxpayers affected by identity theft will not be able to provide their prior year adjusted gross income (AGI) to file their current year tax return. The alert box of the IAT Disclosure tool will alert users to conditions on tax years where identity theft is a factor.

  2. To ensure impacted taxpayers who are victims of identity theft are able to comply with requirements to continue filing their tax returns timely with the least amount of inconvenience, CSRs will take the following actions.

    1. Use the IAT Disclosure Tool to authenticate the identity of the caller. See IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, as required.

      Exception:

      High risk will not be needed IF it was completed prior to the transfer per IRM 21.2.1.40, E-file 1040 Series Online Filing. IF High Risk was NOT completed, you are REQUIRED to complete it.

      Note:

      CSRs should receive a Disclosure PIN from the caller indicating the taxpayer previously completed the authentication process. See IRM 21.1.3.2.6, Accepting Transferred Calls When the Taxpayer Provides a 4 Digit Transfer PIN.

    2. Confirm the presence of an identity theft indicator on ENMOD.

      Note:

      The IAT Disclosure tool will confirm the presence of an identity theft indicator in the alert box (to the right of the Entity Section). The account will be marked if the authentication failed. See IRM 21.2.1.40.2, Taxpayer Fails High Risk Disclosure during AGI Request.

    3. After you authenticate the taxpayer under the "call" tab on the IAT Disclosure tool, continue to IRM 21.9.2.8.1, Responding to Calls Related to E-filing, Prior Year AGI and Identity Theft, for special guidance for use of the "What's My AGI?" portion of the tool.

      Note:

      Once the taxpayer is authenticated on the IAT disclosure tool, the "What’s My AGI?" function of the tool becomes available for use. The "What's My AGI?" option is used to assist taxpayers in determining their Adjusted Gross Income (AGI). This information is required when looking up refund information on the IRS website. The caller must be authenticated and the "Authorized" option must be selected before the "What's My AGI?" option is available. After authorization, the user can input the tax period. The tool will then research and populate AGI based on the information input.

21.9.2.8.1  (10-01-2014)
Responding to Calls Related to E-filing, Prior Year AGI and Identity Theft - (AM IPSU only)

  1. Use the "What’s My AGI" portion of the IAT Disclosure tool to fill in the year requested and hit the "Research" button. The tool will then research and populate AGI based on the information input. See IRM 3.42.5.9.1.1, Self-Select PIN Method, related to a negative number in the AGI Field.

    Caution:

    If a TC 971 AC 504 EAFAIL is identified during research, see IRM 21.2.1.40.2, Taxpayer Fails High Risk Disclosure during AGI Request.

    Note:

    The What's My AGI? option is used to assist taxpayers in determining their AGI. The caller must be authenticated and the "Authorized" option must be selected before the "What's My AGI?" option is available. After authorization, the user can input the tax period. The tool will then research and populate AGI based on the information input.

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    Caution:

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  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    Example:

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

21.9.2.9  (10-01-2014)
Identity Theft Assistance Request (ITAR) - General Information

  1. As part of the Identity Theft Program, the AM IPSU Team will generally assist taxpayers whose situations meet TAS criteria 5 - 7 AND involve identity theft. Applicable cases will now be considered IPSU criteria and MUST be referred to AM IPSU using Form 4442, Inquiry Referral, using the Accounts Management System (AMS) if available.

    Note:

    When identity theft is involved, cases that previously met TAS criteria 5-7 now requires an e-4442 to ITAR.

    Note:

    If the taxpayer's immediate issue has been addressed and the taxpayer is no longer waiting for a response/refund from the IRS (ex: Post Function Adjustment Work, etc.), an ITAR referral is not required. Resolution of the account is still considered priority.

    Type TAS Criteria Description
    Systemic Burden 5 The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

    Example:

    180 days is the normal processing time for a loose Form 14039, Identity Theft Affidavit, when the taxpayer is claiming to be a victim of identity theft. If no response is received on the 211th day after filing a loose Form 14039 (180 days + 31 days delay), the taxpayer's circumstance meets Criteria 5.

    Systemic Burden 6 The taxpayer has not received a response or resolution to the problem or inquiry by the date promised.

    Example:

    The taxpayer was promised a contact within 30 days and taxpayer was never contacted. The taxpayer meets Criteria 6 on the 31st day.

    See IRM 21.1.3.18(6), Taxpayer Advocate Service (TAS) Guidelines.
    Systemic Burden 7 A system or procedure has failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.

    Example:

    The taxpayer's original tax return was deleted per the unpostable process (ex: UPC 147 RC 0, 1 or 8). The taxpayer re-submitted their tax return per the established guidance provided to them, but the tax return was deleted a second time.

  2. If the taxpayer requests TAS assistance or is facing economic burden (TAS criteria 1-4), or meets one of the exceptions listed below, then refer the case to TAS using IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    Note:

    If the case is being referred to TAS on an e-911, please note the exception number for IPSU Processing below in the AMS fillable template for the e-911. The appropriate field for this information is "Please describe the tax issue you are experiencing and any difficulties it may be creating."

    Exceptions to IPSU Processing
    1 The taxpayer declines referral to IPSU.
    2 IPSU has already tried to provide relief in the past, and has failed.
    3 Systemic burden cases that require advocacy which might lead to the issuance of a Taxpayer Assistance Order on behalf of the taxpayer.
    4 Taxpayer cases added to TAMIS will remain in TAS and be resolved through the OAR process.
    5 Taxpayers not satisfied with the assistance provided through IPSU.
    6 Taxpayer assisted by IPSU, who subsequently face economic burden while IPSU is processing their request, will come to TAS for assistance, when IPSU cannot provide relief within 24 hours.
    7 Congressional cases.
    8 Any cases previously open in TAS.
  3. Accounts Management CSRs working phones will create a Form 4442, Inquiry Referral, if a taxpayer calls the toll-free line, and the IPSU criteria is met. See IRM 21.3.5.4.2.1.1, Preparing an e-4442. Clearly note a valid/correct address in Box 13 of the e-4442 if after verifying disclosure, and the taxpayer has confirmed a different address then what is on Master File (MF). The completed referral will be sent using AMS within 24 hours of when the IPSU criteria was identified. Inform the taxpayer he/she can expect contact either by phone or correspondence within 10 business days from the date of receipt. Inform the taxpayer he/she should call the IPSU toll free number of 800-908-4490 if he/she does not receive correspondence or a confirmation phone call within the 10 business days. A detailed narrative must be entered in Section B of the Form 4442 explaining the taxpayer's issue, and why it meets IPSU criteria.

    Note:

    If using AMS for referrals, select category ITAR from the IRM drop down menu, select English or Spanish. Fresno-Electronic should be the ONLY SITE SELECTION. Enter a narrative on AMS. See IRM 21.9.2.1, (4) Identity Theft - General Information, for guidance regarding IRM required AMS narratives and CIS Case notes.

    If Then enter a Narrative on AMS
    Address is verified as good during disclosure "DV- Address verified"
    A different address is obtained during disclosure "DV-Address updated in Box 13 of F4442"

    Note:

    If not using AMS, annotate "ITAR" , and English or Spanish whichever is applicable on the top of the Form 4442 prior to forwarding to AM IPSU via secure e-mail; *W&I-ITAR or a designated fax number within 24 hours of when the IPSU criteria was identified. See IRM 21.3.5.4.2.2, Controlling Referrals.

  4. If a taxpayer calls back on the regular toll-free line or the Identity Theft toll-free line as directed above stating he/she has not received the contact within the promised 10 business days, take the following action:

    • Complete research to provide the taxpayer with as much of a status update on the account as possible.

    • Verify there is an open ITAR control on IDRS.

    • Research CC ENMOD to verify a Letter 4524C/4524SP was issued.

    • Provide the date the letter was issued, and request the taxpayer wait an additional 5 business days, if there is an open control. Enter required AMS narrative, "Additional 5 business days provided" .

      Exception:

      If it has been determined the 4524C/4524SP, Identity Theft Assistance Request (ITAR), letter was not issued, and/or there is no open ITAR control within the prescribed time frames mentioned in paragraph 3 above, then obtain as much additional information from the taxpayer as possible (ex: a current contact phone number (cell and/or home) and correct mailing address). Raise the case to your P&A analyst for immediate action. Your P&A analyst will work with the P&A analyst at the assigned site where the ITAR case is controlled for appropriate action. Apologize and then provide the taxpayer a 7 business day time frame for expected contact. Enter AMS narrative; "F4442 to P&A - ITAR follow-up" .

    • If there is an open ITAR control, and the taxpayer is providing additional information to assist in the resolution of the case, or has not received their requested contact within the specified time frame, then refer to IRM 21.3.5.4.1, When to Prepare a Referral. Enter AMS narrative, "Additional 10 business days provided" .

    • AMS must be updated with this contact and information provided to the taxpayer. See IRM 21.9.2.1, Identity Theft - General Information, for guidance regarding IRM required AMS narratives and CIS Case notes.

  5. Accounts Management CSRs working inventory in CIS and identifying cases that meet the IPSU criteria on a CIS correspondence case will reassign the case to IPSU with category code ITAR (Case Type Identity Theft). Cases will be re-assigned to IDRS #1040208272 for English and Spanish. Refer to the Correspondence Imaging System (CIS) Performance Guide; CSR Guide for step by step instructions. The reassignment will be completed by COB the day the criteria was identified. A secure e-mail to *W&I-ITAR must be sent notifying IPSU of the reassignment action by the CSR or a designated employee.

  6. Other functions identifying cases meeting the criteria above will create a Form 4442, Inquiry Referral. The completed referral will be sent using AMS or by secure e-mail to *W&I-ITAR or via the designated fax number, (855)807-5720 by close of business (COB) the day the criteria was identified. The referral MUST contain all taxpayer's correspondence with any attachments/documentation received with the case. An 86C letter,Referring Taxpayer Inquiry/Forms to Another Office, or other applicable letter to the taxpayer may be required. See IRM 21.3.3.4.2, Policy Statement P-21-3 (formerly P-6-12) Procedures, to assist with the determination for issuing this letter. Inform the taxpayer he/she can expect contact within 10 business days from the date of receipt.

    Note:

    If using AMS for referrals, select category ITAR from the IRM drop down menu, select English or Spanish. Fresno-Electronic should be the ONLY SITE SELECTION. Enter a narrative on AMS. See IRM 21.9.2.1, (4) Identity Theft - General Information, for guidance regarding IRM required AMS narratives and CIS Case notes.

    Note:

    If not using AMS, annotate "ITAR" on the top of the Form 4442 prior to forwarding to AM IPSU.

  7. ICT will prepare and scan referrals received within 24 hours of receipt. Case Type Identity Theft and Category Code ITAR will be used.

21.9.2.9.1  (10-01-2014)
Overview of ITAR for AM IPSU CSRs only

  1. Cases assigned as ITAR will be treated similar to Taxpayer Advocate Service (TAS) Operations Assistance Request (OAR) process including time frames.

  2. IPSU Management must ensure any ITAR case is assigned to an AM IPSU CSR on a daily basis. Also, the *W&I-ITAR e-mail account MUST be checked for new e-mails on a daily basis.

  3. Form 14103, Identity Theft Assistance Request (ITAR) will be used by IPSU CSRs to refer cases to function employees for action.

  4. IPSU CSRs will ensure that cases assigned as ITAR meet the criteria listed in IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information, prior to acknowledging the ITAR referral via the 4524C/4524SP to the taxpayer and submitting a Form 14103, Identity Theft Assistance Request (ITAR), to any Function.

  5. Research must be conducted using all resources available: AMS, CIS, IDRS and, when required, IAT Tools must be used.

    If the referral on Form 4442 Then
    Does not meet IPSU criteria as defined in IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information Reject the 4442 back to originator within 1 business day with a brief explanation for why the issue did not meet the specific criteria.

    Exception:

    If the taxpayer is experiencing an economic hardship, forward to TAS on an e-911 immediately. See IRM 21.1.3.18


    Enter CIS case note; "Reject ITAR back to originator - Specific IPSU Criteria xx not met" . xx = IPSU criteria # 5-7. See the Form 4442 Erroneous Referral Coordinator listing under the Who/Where tab on SERP.
    Meets IPSU criteria Continue with ITAR procedures below.
  6. Identity theft cases referred with Form 14103 are considered priority and must be worked accordingly, similar to the TAS OAR priority.

21.9.2.9.2  (10-01-2014)
Communicating with the Taxpayer (acknowledgement/status update) and Functional Employees (status updates)

  1. Communicating with both the taxpayer and the functional employee will be crucial to the quickest resolution of the ITAR case. AMS narratives, CIS case notes and secure e-mail are all used to communicate with the functional employee. Communications with taxpayers are completed using the 4524C/4524SP letter or a phone call.

  2. Secure e-mails must contain a clear and concise message. The following reminders will help you make the best use of your e-mail

    1. Adopt a conversational businesslike tone.

    2. Structure your e-mail so that it includes a greeting, a purpose, and expectations.

    3. Check your spelling.

    4. Review and revise your file before sending it to the ITAR Liaison.

    5. Include your signature (first and last name) and your Standard Employee Identifier (SEID).

    6. Include a definitive Subject line.

      Note:

      There should be no PII included on the subject line of the e-mail

    See IRM 1.10.3, Standards for Using E-mail, for additional guidance and requirements on e-mail usage.

  3. AMS narratives and CIS Case Notes must also contain a clear and concise message.

  4. While the assigned IPSU CSR will be responsible for keeping the taxpayer or practitioner apprised of the progress of his or her case, this does not prohibit the functional employee assigned to resolve the tax related issue from making necessary contacts with the taxpayer.

  5. Use the step chart after each 30 day suspense period has ended:

    Step Action
    1 Provide a status update of the ITAR case to the taxpayer every 30 days. A status update can be completed by either:
    • Issuing a 4524C/4524SP to the taxpayer, or

    • Calling the taxpayer with an update over the phone.

    Contact must be noted on AMS and the ITAR CIS case with the date of contact.

    Exception:

    Do not suspend when the closing 4524C/4524SP letter is issued.

    2 Updates are required for:
    • Agreements made regarding follow-ups between the functional employee and AM IPSU CSR.

    • Each suspense period.

    The comments must include the requested information and the follow-up date (the end of the suspense period). See IRM 21.9.2.9.3, Monitor and Suspend of an ITAR for a table listing the required activity codes.
  6. An acknowledgement 4524C/4524SP must be sent to the taxpayer within five (5) workdays days of the ICT received date (or assigned date if a correspondence case). If IDT documentation is determined to be incomplete, include the request for missing documentation in the initial 4524C/4524SP to the taxpayer. See IRM 10.5.3.2.6.2, Complete and Legible Documents.

    Note:

    The IPSU's CSR first and last name and direct extension for direct contact must be provided in each 4524C/4524SP.

  7. A subsequent 4524C/4524SP must be sent to the taxpayer every 30 days. This letter is meant to provide a status update to the taxpayer on their ITAR case.

21.9.2.9.3  (10-01-2014)
Monitor and Suspend of an ITAR

  1. Once the tax related identify theft issue has been determined to meet IPSU criteria and the responsible function has been identified, IPSU CSRs will monitor and suspend the assigned ITAR case through resolution and closing including subsequent posting of adjustment action of the related IDT case control(s). An ITAR referral on a Form 14103 will be issued to the appropriate function(s). The referral will include recommendations for the resolution and the completion date.

  2. If the functional employee cannot meet the recommended completion date and requires additional time, the functional employee will contact the AM IPSU CSR to establish, by mutual agreement, a new completion date. Once an agreement has been made, IPSU CSRs will enter a CIS case note on the ITAR CIS case "New Completion Date MM/DD/YYYY."

  3. Use the following chart to begin the monitoring and referral process for the ITAR assigned case with an open relevant control:

    Exception:

    If the return from either taxpayer has any international issues, then the Form 14103 referral must be referred to Philadelphia AM. See IRM 21.8.1.1.1, Campus Consolidation and Program Centralization.

    If the tax related issue has an open relevant control Then
    There is a multiple control within AM (IRM 21 can be used to resolve the tax related issue)
    1. Refer to the Multiple Control Job Aid for guidance on resolving the multiple controls.

    2. Refer the case to your manager for conversion of the open relevant control category code to IDT9/IDS9. Do NOT change the received date of the case.

      Note:

      AM IPSU management must ensure the relevant open category code is converted to an IDT9/IDS9 before the CSR issues the secure e-mail or Form 14103 referral. AM IPSU Management must convert these cases on a daily basis.

    3. Update the Document Type (DocType) to IDT and ensure the Statute Clearance box is checked. See IRM 21.5.1.5.2(10), Cases Currently Assigned in CIS.

    4. Link the ITAR to the open relevant control on CIS.

    5. Enter a CIS Case note on the linked open relevant control providing an explanation of the taxpayer's issue.

    6. Send a secure e-mail to the ITAR Liaison or the designated mailbox when appropriate (see the guidance for creating, issuing and attaching files for secure e-mail to ITAR Liaisons).

    7. Communicate with the AM CSR working to resolve the tax related issue using CIS as much as possible.

    8. Begin monitoring/suspending using the ITAR process below in (4).

    There is a multiple control on IDRS with TAS because the taxpayer has claimed an economic burden since the ITAR was opened
    1. Update the activity code on IDRS to "CLTOTAS."

    2. Leave a Case note on AMS/CIS listing the TAS office and address.

    3. Close the ITAR case.

      Caution:

      If an ITAR referral was sent to an AM CSR resulting in an IDT9/IDS9 control, and the ITAR case will be closed to TAS, a courtesy case note must be sent reminding the AM CSR to revert their IDT9/IDS9 category back to its original category control.

    There is a multiple control with TAS containing an Activity Code of "IPSU5-7" or similar on IDRS
    1. Do not forward the Form 14103 to TAS.

    2. TAS is required to monitor the account until an ITAR control base is opened.

    3. Continue with monitoring process below in (4).

    There is a multiple control with an IDTX
    1. Research to determine if the tax related issue has been resolved.

    2. Enter a case note "IDTX close to ITAR"

    3. Link the two cases together.

    4. Close the IDTX using MISC.

    5. Complete the Form 14103, Section I - III.

    6. Convert the Form 14103 to an Adobe file.

    7. Attach the Adobe Form 14103 to a secure e-mail and issue to the appropriate Functional ITAR Liaison.

      Note:

      The e-mail message must be clear and include a narrative identifying the taxpayer issue (the IDT issue), the affected tax period, the IPSU CSR's first and last name and SEID.

      Note:

      If the AM CSR prefers to use CIS Case Note for future communications (ex acknowledgement of Form 14103, status updates etc.) then input case note "Future communication/updates on CIS."

    8. Begin monitoring/suspending using the ITAR process below in (4).

    There is a multiple control with a business function OTHER than AM (the IRM 21 CANNOT be used to resolve the tax related issue.)
    1. Identify the function that would normally work to resolve the tax related issue.

    2. Complete a Form 14103 Section I - III.

    3. Convert the Form 14103 to an Adobe file.

    4. Attach the Adobe Form 14103 to a secure e-mail and issue to the appropriate Functional ITAR liaison.

      Note:

      The e-mail message must be clear and include a narrative identifying the taxpayer issue, the IDT issue, the affected tax period, the IPSU CSR's first and last name and SEID.

    5. If the Form 14103 is not acknowledged within the prescribed time frame, a follow-up e-mail requesting acknowledgement or the proposed completion date and receipt of the form is required.

    6. Begin monitoring/suspending using the ITAR process below in (4).

  4. Use the following step chart to begin monitoring and suspense process for the ITAR assigned case without an open relevant control:

    If the tax related issue does not have a relevant open control Then
    And the IRM 21 can be used for resolution
    1. Create an IDT9/IDS9 using the tax period that is identified on the e-4442.

    2. Complete the Form 14103 (Section I - III.).

    3. Convert the Form 14103 to an adobe file.

    4. Attach the adobe Form 14103 to a secure e-mail and issue to the appropriate AM Functional ITAR liaison.

      Note:

      The e-mail message must include the following: narrative identifying the taxpayer issue (clear and concise message), the IDT issue, the affected tax period, The IPSU CSRs first and last name and their assigned SEID.

    5. If the Form 14103 is not acknowledged within five (5) business days of the date the referral was issued, a follow-up e-mail requesting acknowledgement of the proposed completion date and receipt of the form is required.

    6. Attach the completed adobe file (Form 14103) on both ITAR and IDT9/IDS9 on CIS.

    7. Update the Document Type (Doc Type), statute Clearance check box when reassigning a case to CIS User. See IRM 21.5.1.5.2(10), Cases Currently Assigned in CIS.

    8. Enter CIS case note: "IDT9/IDS9 created by IPSU."

    9. Reassign the IDT9/IDS9 to the CDS# 0803141335.

    10. Once the IDT9/IDS9 is assigned to a CSR communicate with the AM CSR working to resolve the tax related issue using CIS as much as possible.

    11. Continue with monitoring/suspending process.

    And the IRM 21 cannot be used for resolution
    1. Identify the function that would normally work to resolve the tax related issue.

    2. Complete the Form 14103 (Sections I - III).

    3. Convert the Form 14103 to an Adobe file.

    4. Attach the adobe Form 14103 to a secure e-mail and issue to the appropriate ITAR liaison.

      Note:

      The e-mail message must include the following: narrative identifying the taxpayer issue (clear and concise), the IDT issue, the affected tax period, the IPSU CSR's first and last name and assigned SEID.

    5. Issue a follow-up e-mail requesting acknowledgement of the proposed completion date if the Form 14103 is not acknowledged within five (5) business days of the date the referral was issued.

    Note:

    It is recommended the receiving function open a control on IDRS or AMS, if applicable to assist with the inventory and to provide timely status updates to AM IPSU.

    Note:

    AM IPSU CSRs will be required to raise the ITAR case to the "next level" if a response or required status updates is not received from the functional liaison. (Next level would be: Lead, Manager or local AM P&A Analyst).

21.9.2.9.4  (10-01-2014)
Closing the ITAR

  1. The functional employee will return the Form 14103 to the IPSU CSR with Section V and VI completed via CIS, secure e-mail or fax (when CIS or secure e-mail is not available) when all of their functional responsibilities are completed and their case has been closed.

  2. AM IPSU will ensure all actions have posted correctly to the taxpayer's accounts, and close the ITAR controls on AMS. Scan the completed Form 14103 and associate with the existing ITAR case. Suspend the ITAR until all actions have posted and the control can be closed. Use the activity codes provided in the chart below to reflect the following:

    • The reason for suspending the case

    • The suspense period - MMDD (the date the case would come out of suspence), when applicable

    If suspending ITAR case for Then update AMS and IDRS with the following activity code
    Completed Form 14103 received from function with CIS access and sent to be scanned; case closure to follow ITSCAN2BCL
    Monitoring for adjustment/freeze release to post ITPNDMMDD
    Monitoring for TC840/841 to post (Required Documents sent to Accounting) ITACCTMMDD
    Case sent to work leader or manager 2WORKLDR or 2MANAGER
    Monitoring for tax return to post ITTXRNMMDD
  3. The functional employee assigned to the tax related issue has the responsibility for providing official closing documents as directed in their IRM to the taxpayer. Copies are provided to the AM IPSU CSR monitoring the case by completing Box 1a of Section VI on the Form 14103.

  4. The IPSU CSR is responsible for communicating and reiterating the final decision on the tax related issue to the identify theft victim by issuing the 4524C/4524SP. Standard TAS language must be included offering the victim TAS information by contacting TAS if still not satisfied with the function's final decision. Enter CIS Case note: "Closing 4524C/SP sent"

  5. When all actions have posted and communications are complete, close the ITAR control.

21.9.2.9.5  (10-01-2014)
Identity Theft Assistance Request - Procedures for Receipt of Form 14103 Referral (AM Sites ONLY)

  1. AM CSRs will receive a Form 14103, Identity Theft Assistance Request (ITAR), referral from an IPSU CSR (Andover or Fresno) when they are working to resolve a tax related issue involving identity theft regardless if there is an open control on IDRS or AMS on the case.

  2. AM CSRs can identify cases related to Form 14103 on AMS/CIS and their Automated Age Listing (AAL) by the presence of category code IDT9/IDS9 (category code updated by IPSU).

    Note:

    OFP Code 710-40019 will be used for Category Code IDT9/IDS9.

  3. The Form 14103 MUST have an acknowledged receipt within 5 business days via secure e-mail or by entering a Case Note on the linked cases on AMS/CIS. See IRM 21.9.2.1,(5) Identity Theft - General Information, for guidance regarding IRM required AMS narratives and CIS Case notes.

    Note:

    If responding by secure e-mail, you must include your full name (first and last) as well as your standard employee identifier (SEID).

  4. Identity theft cases referred with the Form 14103 are considered priority (similar to a TAS OAR) and must be worked accordingly.

  5. Review Section IV, Specific Assistance Requested, of the Form 14103 and determine whether the recommended action is appropriate and the requested completion date is reasonable.

    If Then contact the IPSU CSR noted in Section II of the Form 14103 either by secure e-mail or phone to
    There are questions related to the recommended action provided by the IPSU CSR Clarify, discuss and understand the recommended action and agree to recommended completion date, enter CIS case note, "Completion Date Accepted - MM/DD/YYYY."
    The requested completion date cannot be met Negotiate a completion date based on the process(es) required to resolve the issue and enter in Box 4 of Section IV of the Form 14103. The function and IPSU CSRs should reach an agreement on the substantive case issue, recommended actions and follow-up and completion dates. Once an agreement is reached on a new completion date, enter CIS case note, "New Completion Date - MM/DD/YYYY."
  6. The AM CSR assigned to the tax related issue has the responsibility for providing the taxpayer with official closing documents as directed in IRM procedures and providing copies to the AM IPSU CSR.

    Note:

    Sites not specialized in Identity Theft receiving a Form 14103 will perform the IRM required preliminary research per IRM 21.6.2.4.2.3, Preliminary Research, Paragraphs 1 - 16; when appropriate, reassign to the Andover IDRS# 0830141335 using Category Code IDT9/IDS9.

    Note:

    Sites trained on EFDS related cases receiving a Form 14103 will perform the IRM required process per IRM 21.6.2.4.2.5.1, Electronic Fraud Detection System (EFDS) Case, using Category Code IDT9/IDS9 to close the base and OFP 710-40019.

  7. The AM CSR is required to provide a status update every 30 days to AM IPSU. The status update can be made by:

    • Sending a secure e-mail to AM IPSU CSR, or

    • Entering a Case Note on the linked CIS cases providing a status update ex: "Additional information from taxpayer needed, Letter 4475C issued" , or; "TC 150 requested from files," etc. By entering CIS case notes with periodic and required status updates, it assists the CSR in responding to phone inquiries from the taxpayer and by providing a better status update on their identity theft related case, or

    • Sending a fax (if either of the two options above is not available).

      Note:

      If the ITAR control was closed to TAS because the taxpayer is experiencing an economic burden, the IDT9/IDS9 control must be reverted back to the original category control and the Form 14103 referral returned to the AM IPSU CSR.

  8. Once the tax related issue is resolved, and all adjustment actions have been input, the AM CSR will return the Form 14103 to the IPSU CSR with Section V and VI completed via CIS or fax when CIS is not available. Enter CIS case note, "Form 14103 Section V and VI Completed."

    Note:

    Sites not specialized in Identity Theft will return the Form 14103 to IPSU after completing the preliminary research in IRM 21.6.2.4.2.3, Preliminary Research, and reassigning the IDT9/IDS9 case to the Andover IDRS# 0830141335.


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