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Part 25. Special Topics

Chapter 15. Relief from Joint and Several Liability

Section 7. Compliance Campus Functions (Cont. 1)

25.15.7  Compliance Campus Functions (Cont. 1)

25.15.7.6 
Special Handling

25.15.7.6.10  (07-17-2009)
Estate Cases

  1. If the RS is deceased and the estate is filing Form 8857, Request for Innocent Spouse Relief, the Personal Representative, Trustee, Executor, Administrator, Receiver, or Guardian's signature is required.

    1. Proceed with screening. Send Form 56, Notice Concerning Fiduciary Relationship, for authorization to represent the estate and verify the estate is still open.

    2. Request copy of will, if not present.

    3. Letters for non-qualified/disallowed cases should be sent to the deceased’s last known address or to the taxpayer’s authorized personal representative’s address.

25.15.7.6.11  (07-17-2009)
Deceased NRS

  1. If the NRS is deceased, follow case building procedures. IRM 25.15.7.7., Case Building - General.

  2. Send Letter 3659C with an open paragraph requesting a complete copy of the will (if the taxpayers were still married at the date of death). Add the following paragraph: "We are required by law to contact both taxpayers (or their estates). Please send a complete copy of your deceased spouse's will (if there is one)."

    Note:

    A POA filed while the NRS was alive is no longer valid. A representative must complete Form 56, Notice Concerning Fiduciary Relationship, to represent the estate.

  3. IRM 25.15.9.1.12, Decedents, for additional information regarding a deceased NRS.

25.15.7.6.12  (05-17-2010)
Collection Due Process

  1. First Read and Full Scope employees should follow IRM 25.15.7.11.2.3.

25.15.7.6.13  (07-17-2009)
Amended Return

  1. A balance due amended return is considered an underpayment case. Relief is only available under IRC 6015(f).

    Note:

    If an amended return is filed (prior to issuance of a Statutory Notice of Deficiency) and the amended return satisfies all issues raised by AUR or Examination; consider it an underpayment case. If the amended return does not satisfy all the issues, the difference is worked as an understatement case.

  2. Date stamp Form 1040, U.S. Individual Income Tax Return, or Form 1040X, Amended U.S. Individual Income Tax Return, and Form 8857, Request for Innocent Spouse Relief.

  3. Work these cases within seven days upon receipt. Review the Form 1040, or Form 1040X to determine the correct action. If the Form 1040 or Form 1040X is to be sent to Submission Processing, forward the original to the appropriate campus after making a copy of Form 1040 or Form 1040X. Note on the copy in red ink that it is a copy and the action taken with the original and the date you took the action. Keep with the case file.

25.15.7.6.14  (03-21-2008)
Current Filed Return - Overpayment Offset After Claim Filed

  1. If the RS’s overpayment from a current return was offset after the date the claim was filed, determine if the overpayment needs to be refunded, i.e., whether the overpayment was applied to a liability from a joint return the RS filed with the NRS. Ensure the Transaction Code (TC) 971 Action Code (AC) 065 (L- freeze) has posted on the year for which relief was requested.

    Note:

    For purposes of determining the date of payment when there is a TC 706 (offset of overpayment from the RS's account) use the cycle the offset posted. Monday's date is considered the first day of the cycle and the date the offset occurred.

    1. If RS's overpayment was from a non-joint return, refund the payment.

    2. If RS's overpayment was from a joint return filed with a different spouse, refund the payment.

    3. If RS's overpayment was from a joint return filed with the NRS, do not refund the payment. If the RS is granted relief he/she can complete an injured spouse form to claim his/her portion of the refund.

  2. To refund the payment, prepare Form 3465, Adjustment Request, input adjustment and place Form 3465 in case file.

25.15.7.6.15  (09-01-2006)
Math Error

  1. Math error with Earned Income Credit (EIC) reversal only (taxpayer erroneously entered EIC on return but is not entitled to it due to failure to meet the Adjusted Gross Income (AGI) requirements, because the AGI exceeds the maximum AGI for EIC) is considered an understatement.

  2. Math error with TC 806 (withholding credit) reversal only is considered an underpayment.

  3. Math error due to overstated estimated tax payments is considered an underpayment.

  4. Math error due to tax figured incorrectly is considered an understatement.

  5. Math error due to rebate credits being disallowed is considered an understatement.

  6. Math error due to exemptions being disallowed is considered an understatement.

  7. Math error due to EIC being disallowed because Form 8862, Information to Claim Earned Income Credit After Disallowance, was missing must be considered on a case—by—case basis to determine whether it is an underpayment or understatement. Any questions should be referred to the Headquarters analyst.

  8. Math error due to Schedule D (Capital Gains and Losses) tax worksheet figured incorrectly is considered an understatement.

  9. Math error due to social security benefits figured incorrectly is considered an understatement.

  10. Math error due to Schedule A (Itemized deduction sheet) which is not attached is considered an understatement.

  11. Math error due to student loan interest deduction disallowed is considered an understatement.

25.15.7.6.16  (02-25-2011)
AUR and Open Audit Information Management System (AIMS) with Exam Group Code (EGC) 5XXX and Status 12 or Greater

  1. Open Automated Underreporter (AUR) cases and Audit Information Management System (AIMS) cases with Employee Group Code (EGC) 5XXX and Status 12 or greater will remain in the Cincinnati Centralized Innocent Spouse Operation (CCISO) to be worked. The faxed Form 8857, Request for Innocent Spouse Relief, from the AUR unit is an acceptable signature since AUR has the original.

  2. Open AUR cases are identified by TC 922, see Document 6209, IRS Processing Codes and Information, for process codes. A TC 290 posted after the TC 922, closes the TC 922. A TC 300 closes a case in Exam.

    Note:

    Check TXMOD to ensure there are no pending transactions.

  3. If AUR is still open, IRM 25.15.7.7., Case Building - General.

  4. If process code indicates the TC 922 is closed, taxpayer has not been contacted, there is no process code, or the process code is 03 with no other number, continue screening.

  5. If the Process Code is 66, input Transaction Code (TC) 971 Action Code (AC) 065 and contact AUR servicing center for details on processing the claim.

  6. If you have multiple years, keep the AUR year and the non-AUR year(s) (you are building) in separate case files. Place copies of everything, i.e., Form 8857 correspondence, etc. in the non-AUR file, rubber—banded together. Any year that can be disallowed or non-qualified will be separated.

25.15.7.7  (07-17-2009)
Case Building - General

  1. The following actions should be taken on all cases being built for a determination. Notate the primary Taxpayer Identification Number (TIN) first and the secondary TIN below the primary TIN on the left side of the folder.

  2. Open IDRS control base.

  3. Update ISTS and ISTSR Input Record through the appropriate stage. Update each year on ISTS and ISTSR Input Record:

    1. Stage 01 with earliest IRS received date.

    2. Stage 02 if received from another campus/Area Office.

    3. Stage 03 with date claim was stamped into the IS team.

    4. Stage 04 date administrative file was requested. If PANES case, input history item on IDRS.

    5. Stage 06 date administrative file was requested for case being built for the field or if the case has been built but can’t be worked right away i.e., —O Freeze indicating a disaster case.

      Note:

      If there is no —O Freeze or there is information from the taxpayer or POA that it is okay to proceed, continue processing.

    6. Add Time on Case label.

  4. Input TC 971 Activity Code 065 on MFT 30, 31, and Non Master File (NMF) 20 as appropriate. Initial and date ISTSR Input Record when Transaction Code (TC) 971 Action Code (AC) 065 is input. For additional information on TC 971 AC 065 see IRM 25.15.2.4.2, Innocent Spouse Indicator Transaction Code (TC) 971/972. TC 971 AC 065 will not be input in the following situations:

    • The case has been removed to retention register or vestigial

    • Invalid joint election

    • No return filed (no TC 150)

    • -Z or Z- freeze

    • Cases in Collection Status 29 (TC 400 on the module). The TC 971 AC 065 will not post to the MFT 30 account. TC 971 AC 065 will be put on the NMF account by preparing Form 3177, Notice of Action for Entry of Master File. Fax to appropriate NMF unit to input. Build ISTS on MFT 30 and note history "ASSMNT/NMF " . If multiple years are on NMF, complete a Form 3177 for each year.

      Note:

      TC 971 AC 065 is not required when there is not a need to stop collection activity (e.g., no balance due or no pending assessment when a claim is received). This can occur if the tax is full paid when the claim is filed, if the claim is an injured spouse claim, if the claim is unprocessable, or the claim is premature as there is no deficiency or underpayment.

  5. If the RS’s current filed return has a TC 570 holding the refund, research the account prior to reversing the TC 570 to determine if there is another reason for the hold besides the innocent spouse claim.

    1. A Document Locator Number (DLN) with a 92 in the 9th and 10th positions indicates an injured spouse claim.

    2. See IRM 21.4.6.4, Refund Offset Research, for an explanation of debt indicators.

    3. A DLN with 999 in the 6th, 7th and 8th positions indicates a Taxpayer Delinquent Investigation (TDI)/Refund Hold.

      If you can clearly determine the TC 570 was input on the account because of the innocent spouse claim, release the hold by inputting a TC 571. Note action on ISTSR Input Record. Input TC 971 AC 065, at the same time input TC 571 with a PDC (Posting Delay Cycle) of 02.

  6. Issue Letter 3659C as appropriate to the RS unless community property is involved, then issue Letter 3662C.

  7. Issue Letter 3284C to NRS unless an IRC 66(c) claim is involved, then issue Letter 3665C. IRM 25.15.7.2.1., Addressing Letters to the Taxpayer, for addressing letters to taxpayers when the last name has changed.

    Note:

    If the claim is for the NRS and you already have a claim for the RS it is not necessary to issue Letter 3284C, send an interim letter.

    1. Verify the address for the NRS by checking ENMOD and INOLES. If the address for the NRS is the same as the RS and you can determine that they no longer live together, check IRPTR for a more current address to the NRS.

    2. Document at the bottom of the ISTSR Input Record if Letter 3284C is sent to an address other than the address of record.

    3. Do not send Letter 3284C in the following instances: a section 66(c) case or PANES cases until PANES procedures have been followed.

  8. Requesting documents. Enter the date the administrative file was requested on ISTSR Input Record, Stage 04.

    1. Generally the controlling Document Locator Number (DLN) is the document you will request when there is an understatement, taxpayer is claiming forgery or there is an underpayment and the year is not available on RTVUE. The controlling DLN is shown on the second line of TXMOD. Be alert to the following TCs that can be the controlling DLN: 150, 290, 291, 300, 301, or 421.

      Note:

      If no administrative file is received, ESTAB again in 30 days and request a special search be completed. If the special search is unsuccessful, discuss with the Lead examiner.

    2. If the year you need to request is for an underpayment and the year is on RTVUE, print RTVUE for each year requested on Form 8857, Request for Innocent Spouse Relief, and place in case file. It is not necessary to ESTAB for the controlling DLN when the information is available on RTVUE.

    3. If the return was electronically filed within the last six years, do not ESTAB. Use Command Code TRPRT to obtain the Electronically Filed Return (ELF) . ELF returns can be identified by the TC 150 DLN, see Document 6209 pg. 4-4 and 4-5. Research command code IMFOLI, the "Posted Returns" column will show ELF.

      Caution:

      If forgery is claimed and the return was electronically filed, ESTAB for the Form 8453, U.S. Individual Income Tax Declaration for an IRS e-filed Return. These records are destroyed after 6 years after the end of the processing year.

    4. When requesting a document for an NMF account, ESTAB as normal for the TC’s on Master File. In addition, ESTAB for the DLN on the NMF account. Enter "NMF" on the ISTSR Input Record behind this DLN and make sure it is the correct Taxpayer Identification Number (TIN) for that account.

    5. If "SFR" is noted on TXMOD after the DLN or if the DLN begins with 43-210, do not request this document.

    6. If a Correspondence Imaging System (CIS) print is needed, check the Accounts Management System (AMS) under view images, if not available complete Form 2275, Records Request, Charge and Recharge, and write CIS print in the DLN section.

    7. If ESTAB received from Files with the remarks NSD, check the adjustment sheet and TXMOD for Correspondence Imaging System (CIS). If CIS is indicated, follow (f) above.

  9. Refer to IRM 25.15.15, Mirror Modules for Requests from Relief from Joint and Several Liability , for procedures on mirroring modules.

    Exception:

    Do not mirror account if Field Referral.

25.15.7.7.1  (02-25-2011)
Case Building - Automated Underreporter (AUR)/Exam Case

  1. Input Transaction Code (TC) 971 Action Code (AC) 065 on MFT 30, 31, and NMF 20 as appropriate. Initial and date ISTSR Input Record when TC 971 AC 065 is input. For additional information on TC 971 AC 065 see IRM 25.15.2.4.2, Innocent Spouse Indicator Transaction Code (TC) 971/972.

  2. Notify Automated Underreporter (AUR) Service Center Examination Operation (SCEO) via secure e-mail to the primary and back-up contact person that you have received Form 8857, Request for Innocent Spouse Relief. If a statutory notice of deficiency has been issued (Process Code 75 for AUR or Automated Information Management System (AIMS) status 24 for Exam, request the date it was issued.

  3. Update ISTS and ISTSR Input Record through Stage 04.

  4. Input comment entry on ISTS using "Open AUR" or "Open AIMS" .

  5. Input the appropriate team number on the ISTS Input Record.

  6. Do not ESTAB because AUR/Examination should have the return.

  7. Do not mirror the account.

  8. Send Letter 3659C to the RS.

    Note:

    If it has been less than 90 days since the statutory notice of deficiency was issued, inform the RS of their need to protect their petition rights for the AUR/CCEO deficiency and their right to raise the innocent spouse issue in their petition. Suggested language for an open paragraph: "If you disagree with the Statutory Notice of Deficiency issued on MM-DD-YYYY, you may file a petition with the United States Tax Court within 90 days from the date of that notice. The time to petition tax court could expire while we are evaluating your request for innocent spouse relief. If you decide to petition the tax court, you could raise the innocent spouse issue to the court. "

  9. Send Letter 3284C to the NRS.

  10. If multiple years, keep the AUR/Examination year and the non-AUR/Examination years together but in separate folders. Any years that can be disallowed or non-qualified should be separated. Request ESTAB for the non-AUR/Examination years.

  11. Screen the correspondence to determine if the RS provided information needed by the campus to work the AUR/Examination issue. If so, the correspondence needs to be sent to AUR/Examination. Note ISTSR Input Record with "send copy of correspondence to AUR/Exam" . Fax the correspondence to AUR/Examination.

  12. If the original AUR/Examination agreement with a signature or Last Will is attached to the Form 8857. Notate ISTSR Input Record with "Send copy of correspondence to AUR/Exam" . Fax the correspondence to AUR/Examination.

25.15.7.8  (07-17-2009)
Non-qualified and Disallowed

  1. Do not place non-qualified claims in a folder.

  2. Do not input Transaction Code (TC) 971 Action Code (AC) 065 on non-qualified claims.

    Exception:

    Input TC 971 AC 065 when the RS will be issued a preliminary disallowance letter or in cases where the CSED is open for the NRS only (this will prevent an offset from the RS’s account until the CSED is expired for the NRS).

  3. Follow procedures in IRM 25.15.9.1.2, Unprocessable Requests for Relief and Requests Not Meeting Basic Requirements (No Considerations), and IRM 25.15.9.1.5 , Fully Disallowed Requests, for closing instructions, and IRM 25.15.14.2, Introduction, for ISTS instructions.

  4. There may be more than one reason a Request for Innocent Spouse Relief is non-qualified or disallowed. Choose the most definitive reason and address it accordingly. "Definitive" means it can not be disputed through Appeals.

    Example:

    A request is not timely, and there is no joint return (not a section 66(c) case). First, determine whether the claim is non-qualified. If the claim is non-qualifying, there is no reason to further determine whether it would be disallowed on other grounds. Non-qualify the request as no joint return filed.

  5. When inputting a TC 290 .00 on a module with a -A freeze you must also enter TC 971 AC 010 with a posting delay code of 1. The TC 290 .00 releases the -A freeze and the TC 971 AC 010 resets the -A freeze.

  6. When non-qualifying a tax year opened on AIMS, you must use priority code 1 when inputting TC 290 .00.

  7. Refer to IRM 25.15.15, Mirror Modules for Requests for Relief from Joint and Several Liability, for procedures on mirroring modules.

25.15.7.8.1  (07-17-2009)
Full Paid, Collection Statute Expiration Date (CSED) and Refund Statute Expiration Date (RSED) Expired

  1. When the Collection Statute Expiration Date (CSED) is expired and there is No open Refund Statute Expiration Date (RSED) (no payments made within 2 years of the claim date or 3 years from the date the return was filed, whichever is later) the request for relief should be closed as non-qualified. Most of the cases will show the balance due has been cleared via Transaction Code (TC) 608.

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "CSED" and Stage 30 with applicable Activity Description.

    Note:

    Cases with an understatement and open RSED payments must be built for full scope determination. IRM 25.15.7.7., Case Building - General, for Case Building instructions.

25.15.7.8.2  (07-17-2009)
Full Paid and No Payments from the RS

  1. If a tax module reflects that an account is full paid (Status 12):

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "FP" and Stage 30 with applicable Activity Description.

    Exception:

    If open Transaction Code (TC) 420, IRM 25.15.7.5.3., Field Referrals, or TC 922, IRM 25.15.7.11.14.1., AUR

    .

25.15.7.8.3  (01-13-2010)
Full Paid with Payments from the RS, Refund Statute Expiration Date (RSED) Expired

  1. If an account is full paid and the Requesting Spouse (RS)’s payments do not fall within 2 years of the claim date or 3 years from the date the return was filed, whichever is later:

    1. Issue Letter 4475C with the following language: "Your claim is denied because the taxes are fully paid, and you did not file your claim within the required time period to get a refund. IRC 6511 requires that a claim for refund must be filed:
      Within 2 years from the date of payment, or
      Within 3 years from the date the return was filed whichever is later.
      You did not file your claim within these dates."

    2. If Original Assessment, update the Innocent Spouse Tracking System (ISTS) and Innocent Spouse Tracking System Record (ISTSR) Input Record through Stage 12 with Activity Description "D6015FORB" .

    3. If Understatement, update ISTS and ISTSR Input Record through Stage 12 with Activity Description "D6015BRB" .

      Note:

      Build Understatement cases with open Refund Statute Expiration Date (RSED) payments from the RS for full scope determination. IRM 25.15.7.7., Case Building - General, for case building instructions.

25.15.7.8.4  (07-17-2009)
Full Paid, No Pending AUR Assessment or TEFRA Issue Still Pending

  1. If the original return was fully paid and the AUR case is now closed with no additional assessment or Tax Equity Fiscal Responsibility Act (TEFRA) issue still pending, the request for relief is considered a Pre - Assessment No Deficiency (PAND) request. To identify TEFRA issue IRM 25.15.7.5.3.1.(3), Open AIMS.

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. If there is a TEFRA issue still pending, advise the taxpayer that he/she may file a request for relief once they are issued a report proposing the assessment.

    3. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "PAND" and Stage 30 with applicable Activity Description.

25.15.7.8.5  (07-17-2009)
Full Paid, RS Requesting a Refund but is not Eligible Because Payments were Jointly Made

  1. When the RS is not entitled to a refund because the payments were jointly made, issue Letter 3661C advising the RS that he/she is not entitled to a refund because the payments were made with joint funds.

    Note:

    Update ISTS and ISTSR Input Record through Stage 11 with Activity Description "D6015FORB" for underpayments and "D6015FDRB" for understatements.

25.15.7.8.5.1  (07-17-2009)
Full Paid - Understatement, RS Did Not Solely Make the Payments and is not Requesting a Refund

  1. Close this as non-qualifying with activity "FP" . Update ISTS and ISTSR Input Record to Stage 29 and Stage 30.

  2. Issue Letter 3657C advising the RS that he/she is not entitled to a refund because the payments were made with joint funds.

25.15.7.8.6  (02-25-2011)
Community Property

  1. If the RS requested relief for a year and there is no issue to consider under IRC 66(c) and no balance due, issue Letter 3666C. Non-qualify the request as full paid due to no balance due and no Community Property Issue.

    Note:

    Payments made by the RS would be an issue to consider.

    1. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "FP" and a History item "COMM PROP"

    2. Complete Stage 30 with applicable Activity Description.

  2. If the RS requested relief for a year and there is no issue to consider under IRC 66(c) and there is a balance due, issue Letter 3666C. Non-qualify the request as filing status.

    Note:

    Payments made by the RS would be an issue to consider.

    1. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "FS" and a History item "COMM PROP"

    2. Complete Stage 30 with applicable Activity Description.

25.15.7.8.7  (02-25-2011)
Not Timely Filed

  1. IRC 6015 requires a request for relief be filed no later than 2 years from the beginning of the first collection activity after July 22, 1998, against the RS. On June 18, 2010, the Office of Chief Counsel issued Notice CC-2010–01 designating for litigation the issue in Lantz vs. Commissioner, the validity of the two year deadline for IRC 6015(f) claims under Treas. Reg. 1.6015–5(b)1. Therefore, the IRS will continue to follow the 2-year time-frame in IRC 6015 and Rev Proc 2003–61.

  2. See IRM 25.15.3.4.4 for information on what constitutes collection activity.

  3. If the request for relief is not filed within 2 years for the first collection activity against the RS:

    1. Issue Letter 4581C with the appropriate paragraphs.

    2. Complete ISTSR Input Record through Stage 06

    3. Complete history sheet with the dates of the Transaction Code (TC) 971 Action Code (AC) 069 present on the account with a corresponding code (i.e., TC 971 AC 069 with the RS's social security number or the TC 706). Attach TXMOD print with TC 971 AC 069 or TC 706 highlighted as an audit trail.

      Note:

      There must be (2) TCs 971 AC 069 present on the account with a corresponding code with no TC 971 AC 068. One for primary (no X-reference social security number) and one with the x-reference of the secondary taxpayer's social security number). If you are unsure if the RS has received a notice, build the case.

25.15.7.8.8  (07-17-2009)
Taxpayer Request for Withdrawal of Claim

  1. When the RS has notified us verbally or by letter to withdraw their claim:

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "WITH" and Stage 30 with applicable Activity Description.

    3. The CSED will be extended to 60 days after the date the request to withdraw was received.

    4. If an open AUR case, e-mail the information to the appropriate primary contact person.

    5. If the RS withdraws the claim after the NRS has been notified, send Letter 3323C to advise the NRS the claim has been withdrawn.

      Note:

      If the withdrawal is done by phone, be sure to document it on AMS Notes.

      Note:

      A claim cannot be withdrawn after a preliminary determination letter has been issued.

25.15.7.8.9  (02-25-2011)
No Joint Return/RS Filed Own Return

  1. If there is no joint return, or RS filed own return and does not live in a community property state:

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record with RS as primary Taxpayer Identification Number (TIN) through Stage 29 with Activity Description "FS" and Stage 30 with applicable activity description.

25.15.7.8.10  (07-17-2009)
No Return Filed or Account is on Retention Register/Vestigial

  1. If the request for relief includes a year where no return was filed or the account is on the Retention Register/Vestigial, and other years with a return posted will be disallowed:

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record under primary’s TIN with the appropriate stages and appropriate activity description. See IRM 25.15.14.4, Processing Stages for procedures.

    Note: Keep years together and if possible, post Transaction Code (TC) 290 to year where return has been filed that is not on retention register or vestigial.

  2. If the request for relief is for a year where no return was filed or the account is on the Retention Register/Vestigial and no other year is being disallowed, follow the above procedures and place in the No Post File.

25.15.7.8.11  (07-17-2009)
Civil Penalty

  1. If the request is for relief of a Civil Penalty Assessment (MFT 55) or (NMF Civil Penalty MFT 28):

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description Other Tax, "OT" and Stage 30 with the applicable activity description.

    3. Create ISTS on MFT 30 on calendar year being requested.

    4. Post Transaction Code (TC) 290 to MFT 30.

25.15.7.8.12  (07-17-2009)
Business Master File (BMF) Assessment

  1. If the request is for relief of a BMF assessment (do not control any BMF modules):

    1. Issue Letter 3657C with the appropriate paragraphs.

    2. Update ISTS and ISTSR Input Record on MFT 30 for the year requested through Stage 29 with Activity Description "OT" and Stage 30 with the applicable activity description.

25.15.7.8.13  (02-25-2011)
Offer In Compromise (OIC)

  1. If an OIC was previously filed by the RS, look at the indicator on TXMOD to determine who filed the claim: P-Primary taxpayer or S-Secondary taxpayer or B-Both taxpayers. Listed below are OIC transaction codes and their explanation.

    • Transaction Code (TC) 480 - OIC filed

    • TC 481 - OIC rejected

    • TC 482 - OIC withdrawn

    • TC 483 - TC 480 posted in error

    • TC 780 - OIC accepted (-Y freeze)

    • TC 781 - Defaulted OIC

    • TC 782 - TC 780 processed in error

    • TC 788 - Closing of accepted OIC, removes the Y freeze

  2. If the RS’s offer was denied, continue screening.

  3. If the OIC is pending, see IRM 25.15.1.2.7(4).

  4. If the RS was granted an OIC (regardless if defaulted), issue Letter 3661C. IRM 25.15.7.11.9., Taxpayer Notification/Suspense Procedures. Update ISTS and ISTSR Input Record to Stage 11 with the Activity Description "OC" and applicable code section. Use "6015(b)" if understatement and "6015(f)" if underpayment.

25.15.7.8.14  (07-17-2009)
Injured Spouse Claim

  1. Injured spouse relief applies if an overpayment from a joint module offsets to a separate liability belonging to the other spouse.

  2. When the taxpayer files Form 8857, Request for Innocent Spouse Relief, but it is really an injured spouse claim, the request for relief will be considered non—qualifying. Circle all date stamps in red and issue Letter 3657C to return Form 8857 to RS. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "INJS" and Stage 30 with applicable Activity Description.

  3. If you receive Form 8379, Injured Spouse Claim and Allocation, forward it to the Adjustments area where the return was filed. Issue Letter 3657C with the appropriate paragraphs.

  4. Update ISTS and ISTSR Input Record through Stage 29 with Activity Description "INJS" and Stage 30 with the applicable activity description.

  5. Do not input Transaction Code (TC) 971 Action Code (AC) 065.

  6. Check for TC 570 on the account module. If the Form 8857 was detached from the Form 1040, U.S. Individual Income Tax Return, you may need to reverse the TC 570 freeze.

25.15.7.9  (07-17-2009)
Forms and File Assembly - First Read

  1. Built and disallowed cases should have the following information:

    1. Primary Taxpayer Identification Number (TIN) on the left side of the folder. Enter the secondary TIN below the primary TIN.

    2. ISTSR Input Record stapled to front outside.

    3. Activity Record stapled to front inside.

    4. Any CFINK prints or Form 2848, Power of Attorney and Declaration of Representative, stapled to front of Activity Record.

    5. Claim with correspondence attached in folder.

  2. Non-qualified cases do not require a folder. For case file assembly see IRM 25.15.9.1.25, Case File Assembly.

    Note:

    It is not necessary to use the Activity Sheet for non-qualified cases. Notate any necessary information i.e., transaction codes input, in "Other Information" on ISTSR Input Record. Attach CFINK print or Form 2848 to the back of the ISTSR Input Record.

25.15.7.10  (03-21-2008)
Full/Limited Scope - Overview

  1. Claims screened by First Read determined to have merit will be built and forwarded for determinations.

25.15.7.11  (07-17-2009)
Cases Assigned to Financial Technicians (FT) for Full Scope Determinations

  1. Cases will be allowed, partially allowed, disallowed or additional information requested from the taxpayer based on the facts and circumstances by applying IRC 6015. Refer to IRM 25.15.3, Technical Provisions of IRC 6015, for information on this IRC section.

    Note:

    When a RS's overpayment offsets to the year for which he/she is requesting relief you will assume he/she wants a refund of the offset that falls within the Refund Statute Expiration Date and work your case accordingly. This applies to IRC 6015(b), (f), and IRC 66(c) , if applicable.

  2. Accept oral testimony under penalties of perjury on cases where the evidence warrants. If in doubt, request documentary evidence.

  3. Complete an ISTSR Input Record, Activity Record, and work papers on all cases.

    Note:

    Work papers are not needed if the information is captured on the history sheet, e.g., full paid closures, CSED expired, etc.

  4. Refer to IRM 25.15.1 for information on Limited Scope.

  5. If the information from the RS and NRS differ (he said/ she said), refer the case to the Financial Specialist if you are unable to make a determination.

  6. Refer to IRM 25.15.9.1.12, Decedents, when the NRS is deceased.

  7. Refer to IRM 25.15.15, Mirror Modules for Requests for Relief from Joint and Several Liability, for procedures on mirroring modules.

  8. See IRM 25.15.9, Account Processing of Requests for Relief from Joint and Several Liability, for closing instructions if the account is not mirrored.

25.15.7.11.1  (03-21-2008)
Screening Cases - Full Scope

  1. Verify claim is valid. IRM 25.15.7.5.2., Screening Procedures.

  2. Check IDRS command codes ISTSRS, TXMOD, IMFOLI, ENMOD or IMFOLE and CFINK. IRM 25.15.7.5.2.4., IDRS Research, for additional information.

  3. Verify questionnaire, letter to the NRS and interim letters were sent to the correct address.

  4. Verify the administrative file ( Form 1040, U.S. Individual Income Tax Return, and if applicable, Form 1040-X, Amended U.S. Individual Income Tax Return, RTVUE and/or examination package) is in case file.

  5. Verify returns in case file have been processed.

  6. Identify and address all other issues.

  7. See IRM 25.15.9, Account Processing of Requests for Relief from Joint and Several Liability, for closing instructions if the account is not mirrored.

25.15.7.11.1.1  (01-13-2010)
No Reply

  1. When there is no reply to requests for information from the taxpayer:

    1. Attempt to contact the RS by telephone to secure the information. Document telephone contact attempts on AMS. If no telephone number available or unable to reach the taxpayer, correspond with the taxpayer to secure the information.

    2. Attempt to make a determination based on the available information, or

    3. If there is not enough information in the file to make a determination after you attempted to contact the RS and still no reply, disallow with Reason Code "V" . Send a preliminary determination letter to the RS, NRS, and current POA, if applicable. IRM 25.15.7.11.9., Taxpayer Notification/Suspense Procedures.

      Note:

      Make at least one phone attempt before closing out as no verification.

      Use resources available to obtain telephone number if not provided by the taxpayer.

  2. Update ISTS and ISTSR Input Record to Stage 11. Update ISTS to Stage 11 with a history item of the 45 day purge.

  3. Update TXMOD control to 0297X00030, with activity "30DYMMDDYY " .

  4. Send a secure e-mail to the appropriate primary and back-up contacts if case is an open AUR or AIMS. IRM 25.15.7.3., Identifying Automated Underreporter or Correspondence Examination (CCEO) Cases.

25.15.7.11.2  (02-25-2011)
Priority of Inventory

  1. Work cases in the following priority:

    1. Taxpayer Advocate Service (TAS) cases marked expedite, . IRM 25.15.7.11.2.1., Taxpayer Advocate Service (TAS).

    2. Litigation/Docketed Appeals. IRM 25.15.7.11.11.3., Docketed Appeals Case.

    3. Collection Due Process (CDP). IRM 25.15.7.6.12., Collection Due Process.

    4. Automated Underreporter (AUR) cases. IRM 25.15.7.4.2.

    5. By IRS received date.

25.15.7.11.2.1  (03-21-2008)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedures is not working as it should. Our goal is to work efficiently with TAS. See 21.1.3.18 for information on TAS.

25.15.7.11.2.1.1  (03-21-2008)
Form 12412, Operations Assistance Request (OAR)

  1. Innocent Spouse Operations receives Operations Assistance Requests (OAR) from TAS, either by mail or fax. Upon receipt of an OAR, hand carry it to the Centralized Innocent Spouse Taxpayer Advocate Liaison.

  2. The innocent spouse/taxpayer advocate liaison will be responsible for:

    1. Accepting the OAR from TAS.

    2. Acknowledging receipt of the OAR within 3 days (within 1 day for expedited OARs) .

    3. Reviewing the case for appropriate assignment.

    4. Inputting the OAR information on the TAS database.

    5. Placing the Innocent Spouse/TAS cases in appropriate folder (which will remain in the folder until the case is closed, Appeals or Files).

    6. Assign the case to the appropriate employee within the function using a Form 3210, Document Transmittal.

  3. TAS cases marked Expedite will be expedited through the innocent spouse process. All other criteria's will be worked in received date order.

    Note:

    Innocent Spouse cases have processing timeframes based on statutory requirements. The statutory timeframes cannot be circumvented, even for economic burden cases.

  4. Case Criteria:

    1. Taxpayer is experiencing economic harm or is about to suffer economic harm.

    2. Taxpayer is facing an immediate threat of adverse action.

    3. Taxpayer will incur significant costs if relief is not granted.

    4. Taxpayer will suffer irreparable injury to, or long-term adverse impact if relief is not granted.

    5. Taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem or inquiry.

    6. Taxpayers have not received a response or resolution to their problem or inquiry by the date promised.

    7. A system or procedure has either failed to operate as intended or failed to resolve the taxpayer's problem or dispute within the IRS.

    8. The manner in which the tax laws are being administered raise considerations of equity, or has impaired or will impact the taxpayer's rights.

    9. The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual group of taxpayers.

25.15.7.11.2.1.2  (03-21-2008)
Assigning Operations Assistance Request (OAR)s

  1. Operations Assistance Request (OAR)s will be assigned to all functions of the Innocent Spouse operations depending upon the recommended actions requested by TAS.

25.15.7.11.2.1.3  (03-21-2008)
Actions Initiated

  1. Once a determination has been made or the requested actions have been taken on Full Scope Innocent Spouse/Taxpayer Advocate Service (TAS) cases, the examiner will:

    1. Complete Section V of Form 12412, Operations Assistance Request (OAR), with your name, phone number, etc.

    2. Notate Section VI with actions taken, initial and date.

    3. Fax Form 12412 and a fax cover sheet to TAS.

    4. Notate the activity sheet you faxed Form 12412 to TAS.

    5. File case as appropriate.

  2. Once an action has been taken on Innocent Spouse/TAS cases assigned to the designated First Read, the examiner will:

    1. Notate Section VI of the Form 12412 with the action taken, initials, and date.

    2. Fax the TAS cover-sheet and completed Form 12412 to TAS.

    3. Notate activity sheet (when applicable) that you faxed Form 12412 to TAS. If activity record is not available, notate the Form 12412.

    4. Keep original Form 12412, TAS/OAR Disposition Sheet and the Innocent Spouse Tracking System Record (ISTSR) Input Record with the case going to other areas or Files.

    5. Ensure the TAS folder includes a copy of the Form 12412, a print of the ISTSR Input Record showing Stage 30 and a copy of the TAS OAR Disposition Sheet. If there is not an Innocent Spouse issue because it has previously been closed, the originals will stay in the appropriate folder.

    6. Return to Innocent Spouse (IS) TAS Liaison

  3. Once an action has been taken on Innocent Spouse/TAS cases assigned to the Processing Team, the examiner will:

    1. Notate Section VI of the Form 12412 with the action take, initials, and date.

    2. Fax the TAS cover-sheet and completed Form 12412 to TAS.

    3. Notate the activity sheet (when applicable) that you faxed the Form 12412 to TAS. If activity record is not available, notate the Form 12412.

    4. Keep original Form 12412, Operations Assistance Request (OAR), TAS OAR Disposition Sheet and ISTSR Input Record with the case going to another area or Files.

    5. Ensure the TAS folder includes a copy of the Form 12412 a print of the ISTS showing Stage 30 and a copy of the blue TAS/OAR Disposition Sheet. If there is not an innocent spouse issue because it has been previously been closed, the originals will stay in the appropriate folder.

    6. Return to IS TAS Liaison.

25.15.7.11.2.1.4  (07-17-2009)
Closing Taxpayer Advocate Service (TAS) Cases

  1. When closing or transferring a Taxpayer Advocate Service (TAS) case, update the case on ISTS and ISTSR Input Record to Stage 30 or 07:

    1. Complete all required closing processes.

    2. Notate Section VI of Form 12412, Operations Assistance Request (OAR), of the actions taken to close the OAR such as closing to Appeals, Files, CDP, etc. Initial and date the Form 12412.

    3. Fax Form 12412 with a fax cover sheet to TAS.

    4. Notate the activity sheet that you faxed the Form 12412 to TAS.

    5. Make a copy of Pages 1 and 2 of the Form 12412.

    6. Remove the Innocent Spouse case that you are closing to Files or forwarding to another area from the TAS folder.

    7. Place copies of the Form 12412, and ISTS print in the TAS folder and return to the IS TAS Liaison.

    8. Keep original Form 12412, and ISTS print with the case going to another area or Files. Place originals inside case file so they are on top.

25.15.7.11.2.2  (07-17-2009)
Docketed Court Cases (Processing Code (PC) 80 for Automated Underreporter (AUR) and Audit Information Management System (AIMS) Status 82

  1. Work the case.

    1. Document the case file with the determination. Do not send any letters.

    2. Update Innocent Spouse Tracking System (ISTS) and Innocent Spouse Tracking System Record (ISTSR) with the ISTS stages 11 then 07. Stage 07 date must be at least one day later than Stage 11 date.

    3. Update TXMOD control base to Appeals.

    4. Forward case to Appeals by using a buckslip, notate Pre-assessment and the case is docketed on the top in red.

      Note:

      If the Transaction Code (TC) 922 has a Process Code (PC) of 80 or Status 82 for Automated Information Management System (AIMS), there is no need to e-mail Automated Underreporter (AUR) or AIMS. They already forwarded their case to Appeals.

25.15.7.11.2.3  (02-25-2011)
Form 12153, Collection Due Process (CDP)

  1. A taxpayer may request a Collection Due Process (CDP) hearing or an equivalent hearing using Form 12153, Request for Collection Due Process or Equivalent Hearing.

    1. A Transaction Code (TC) 520 with Closing Code (CC) 76 or 77 (without a reversing TC 521) will be present if there is a pending CDP.

    2. A TC 971 Action Code (AC) 275 (without a reversing TC 972 AC 275 or a TC 971 AC 276 or TC 971 AC 277) on TXMOD or IMFOLT also indicates there is an open CDP hearing. A TC 971 AC 630 will also be present, but only if the hearing involves a proposed levy action.

    3. A TC 520 will not be present if the taxpayer has requested an equivalent hearing. You must rely on TC 971 codes to determine if there is an open equivalent hearing. A TC 971 AC 278 (without a reversing TC 972 AC 278 or a TC 971 AC 279 or TC 971 AC 280) on TXMOD or IMFOLT indicates there is an open equivalent hearing. A TC 971 AC 631 will also be present, but only if the equivalent hearing involves a proposed levy action.

    4. If the CDP hearing request was received by Automated Collection System (ACS), there will also be an open IDRS control on TXMODA with activity beginning with CDP or EH (equivalent hearing). The final activity on that control should be 2APPLS indicating ACS sent the CDP to Appeals.

    5. If a TC 520 is present on TXMODA or IMFOLT, it will be paired with an indicator "B" if both spouses requested a CDP hearing, "P" if only the primary spouse requested a CDP hearing or "S" if only the secondary spouse requested a CDP hearing. The CDP must be for the RS. Notate CDP on top of the ISTSR input record sheet and highlight.

      Note:

      Research for TXMOD controls TCPI status M, which indicates a CDP already in progress.

  2. Expedite CDP cases.

  3. If you receive the original Form 12153, make a copy for the case file and expedite the original form to Automated Collection System (ACS) Stop 813G.

  4. If the claim meets non-qualifying criteria;

    1. Issue the appropriate letter

    2. Update ISTS and ISTSR Input Record through Stage 30

    3. Attach a Form 1725, Routing Slip, addressed to Appeals with a copy of the letter issued to the RS and ISTS Input Record.

  5. If the claim should be built for Full Scope:

    1. Follow case building procedures. IRM 25.15.7.7., Case Building - General.

    2. Place in appropriate folder, notate and highlight "CDP" on top of the folder.

    3. Enter a history item on ISTS "CDP"

  6. Follow the existing procedures for making a determination, issuing a preliminary determination letter and holding the case in suspense for 45 days.

    Exception:

    enter CDP as the code section for Stage 11 if disallowed or partially allowed.

  7. If the relief is allowed and NRS did not appeal:

    1. Purge the case

    2. Issue the final determination letter

    3. Make a copy of the ISTSR Input Record, final determination letter, workpapers, Form 3465, Adjustment Request, Form 8857, Request for Innocent Spouse Relief, and send copies to the appropriate Appeals office with a Form 1725, Routing Slip. Check the Innocent Spouse Website for the CDP Appeals Contact.

  8. If the relief is allowed and the NRS appealed, or if the relief is partially allowed or disallowed:

    1. Purge the case

    2. Do not issue the final determination letter

    3. Recharge documents to the appropriate appeals office using ESTAB to recharge documents

    4. Complete Form 3210, Document Transmittal. Keep two copies with the case and retain one copy for the team. Always use the primary Taxpayer Identification Number (TIN) on Form 3210

    5. Update ISTS and ISTSR Input Record accordingly

    6. Send case to the appropriate Appeals office with a Form 1725. Check the Innocent Spouse Website for the CDP Appeals Contact.

25.15.7.11.3  (03-21-2008)
Account Management Services (AMS)- Innocent Spouse Application (ISA)

  1. AMS/ISA routes the employee through a series of questions to assist the examiner in making a determination on the relief request.

  2. Work papers are systemically generated.

  3. Address all relevant facts and circumstances of the case and clearly document the process you used to arrive at your decision.

25.15.7.11.4  (05-17-2010)
Limited Scope

  1. Refer to IRM 25.15.1.5 for limited scope information.

25.15.7.11.5  (07-17-2009)
Additional Information Required

  1. If information submitted is insufficient to make a determination, phone the RS and explain what is needed and that their answers must be submitted under the penalties of perjury. IRM 25.15.7.5.2.1., No Valid Signature.

  2. Always inquire about who made any Transaction Code (TC) 670 payments and how the refund, if applicable, was divided and/or spent. Research the Remittance Transaction Record. If unable to secure copy of remittance, contact RS/NRS for copies of payments.

  3. Document AMS for all contact attempts and any information discussed.

  4. If you are unable to reach the RS by phone, correspond with the RS.

  5. Advise the RS to mail documentation to your attention at:
    IRS
    Stop 840F
    PO Box 120053
    Covington, KY 41012

  6. Specify the RS must respond within 10 days. Case will remain in Stage 05, suspend the case for 30 days.

  7. Document Activity Record and notate time on case.

25.15.7.11.6  (05-17-2010)
Allowed Requests

  1. Refer to the Technical Provisions in IRM 25.15.3, Technical Provisions of IRC 6015 and IRM 25.15.5, Relief from Community Property Laws/Community Property States.

  2. Claims are considered fully allowed when the RS is granted full relief of the entire balance due and is entitled to receive any refunds requested.

    Note:

    Many taxpayers do not understand that an offset is considered a payment. So if the RS had an offset applied to the year they are requesting relief, assume he/she wants a refund of the offset that falls within the Refund Statute Expiration Date (RSED) and work your case accordingly.

  3. Follow Taxpayer Notification/Suspense procedures, IRM 25.15.7.11.9., Taxpayer Notification/suspense Procedures.

  4. Update ISTS and the ISTSR Input Record as follows:

    1. Input Stage 11 with the appropriate codes. See IRM 25.15.14.4.1.11, Stage 11 - Preliminary Determination Letter Issued.

    2. Notate Stage 27 with the appropriate tax years.

  5. Suspend the case for 45 days. If the NRS appeals, follow the Appeals procedures, IRM 25.15.7.11.11., Appeals Procedures. If the NRS does not appeal, purge the case and issue the final determination letter to the RS, NRS, and current POA, if applicable.

    Note:

    If a refund is due, complete Form 3465, Adjustment Request, and put case in appropriate folder.

  6. If RS has been granted full relief under IRC 6015(c) because the RS was not asking for any refunds, but then after a preliminary or final determination letter has been issued, the RS asks for the refunds, consider the claim under IRC 6015(b). Issue a new preliminary and final determination letter. Since relief was available under IRC 6015(c) the RS does not meet the threshold requirements to be considered under IRC 6015(f).

  7. If account is mirrored and no refund is due, refer to IRM 25.15.15.3.1, Relief Allowed in Full and No Refund Due, for closing instructions.

  8. If account is mirrored and a refund is due, refer to IRM 25.15.15.3.2, Relief Allowed in Full and Refund Due, for closing instructions.

  9. If account is not mirrored prepare Form 3465, Adjustment Request, to have the Processing team move the relieved amounts to NMF 20. Identify payments that need to be moved to NMF 20 and those that should be refunded. Address Earned Income Tax Credit (EITC) and applicable penalties. Attach a TXMOD print. See IRM 25.15.15.2.1, Exceptions to Mirroring Modules, for additional information if there is an invalid SSN.

  10. IRM 25.15.7.6.8.1.(4), Liens, for lien procedures.

  11. Document the Activity Record and notate time on case.

25.15.7.11.7  (01-13-2010)
Partial Relief

  1. Refer to the Technical Provisions in IRM 25.15.3, Technical Provisions of IRC 6015, and IRM 25.15.5, Relief from Community Property Laws/Community Property States.

  2. Partial relief basically means considering everything the RS specifically requested or inferred, but granting relief only to the extent allowed by law. The RS should be contacted if in doubt as to the relief requested. The discussion with the RS should be documented in the work papers. If the taxpayer does not specifically request a payment be refunded and you are allowing relief but not refunding any payment, close as fully allowed. Examples of partial allowances are:

    1. RS requests relief for her joint 2006 liability of $3,500 (plus penalties and interest) due to an understatement. Her 2007 overpayment of $3,900 was offset in cycle 200812 fully paying the liability. RS is not entitled to relief under § 6015(b) because she had constructive knowledge. RS met all the requirements for relief under IRC 6015(c); therefore the RS does not meet the threshold requirements to be considered under IRC 6015(f) since IRC 6015(f) only applies if relief is not available under IRC 6015(b) or IRC 6015(c).

    2. RS requests relief for his joint 2001 liability of $9,000 (plus penalties and interest) due to an understatement. He asked for the payments of $4,000 to be refunded. His payments of $4,000 are barred for refund under IRC 6511, but he is entitled to relief for the remaining $5,000 unpaid balance plus penalties and interest.

    3. If a refund is due, complete Form 3465, Adjustment Request, and put case in appropriate folder.

  3. Update ISTS and ISTSR Input Record to Stage 11 with the appropriate codes. See IRM 25.15.14.4.1.11, Stage 11 - Preliminary Determination Letter Issued.

  4. Prepare allocation worksheet as appropriate.

  5. Follow Taxpayer Notification/Suspense procedures. IRM 25.15.7.11.9., Taxpayer Notification/Suspense Procedures.

  6. If the account is not mirrored, refer to IRM 25.15.9.1.6, Partially Allowed Requests Full Scope Examiners, for closing instructions. See IRM 25.15.15.2.1, Exceptions to Mirroring Modules, for additional information if there is an invalid SSN.

  7. If the account is mirrored refer to IRM 25.15.15.3.2, Relief Allowed in Full and Refund Due. IRM 25.15.15.3.3, Partial Relief Allowed and No Refund Due, and IRM 25.15.15.3.4, Partial Relief Allowed with Refund or Balance Due, for closing instructions.

  8. Update ISTS and the ISTSR Input Record as follows:

    1. Stage 11 with the appropriate codes. See IRM 25.15.14.4.1.11, Stage 11 - Preliminary Determination Letter Issued .

    2. Stage 27 with the appropriate tax years.

  9. Suspend case for 45 days. If NRS appeals, follow the Appeals procedures, IRM 25.15.7.11.11., Appeals Procedures. If NRS does not appeal, purge the case and issue the final determination letter to the RS, NRS, and current POA, if applicable.

  10. Document the Activity Record and notate time on case.


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