25.25.3  Revenue Protection Verification Procedures for Individual Master File Returns

Manual Transmittal

September 06, 2013

Purpose

(1) This transmits new IRM 25.25.3, Revenue Protection, Revenue Protection Verification Procedures for Individual Master File Returns.

Material Changes

(1) This IRM section provides Integrity & Verification Operation (IVO) employees with procedures needed to perform their duties. IVO was formerly Accounts Management Taxpayers Assurance Program (AMTAP).

Effect on Other Documents

Portions of the material previously contained in IRM 21.9.1.8 and Exhibit 21.9.1–1, Exhibit 21.9.1–2, 21.9.1–4, and Exhibit 21.9.1–16, within IRM 21.9.1, Accounts Management Taxpayer Assurance Program (AMTAP), dated September 7,2012 (effective October 1, 2012) is incorporated into the new IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns. The following SERP IRM Procedural Updates, 13U0610 (issued March 26, 2013) and 13U1027 (issued June 4, 2013) have been incorporated into this IRM.

Audience

Campus employees in Integrity & Verification Operation, Return Integrity and Correspondence Services

Effective Date

(10-01-2013)

Related Resources

The following new IRMs are replacing IRM 21.9.1, Accounts Management Taxpayer Assurance Program, and should be used in conjunction with one another:

  • IRM 25.25.1, Return Integrity and Verification Revenue Protection Programs

  • IRM 25.25.2, Revenue Protection Screening Procedures for Individual Master File Returns

  • IRM 25.25.3, Revenue Protection Verification Procedures for Individual Master File Returns

  • IRM 25.25.4, Integrity and Verification Identity Theft Return Procedures

  • IRM 25.25.5, Revenue Protection Special Handling Procedures

  • IRM 25.25.6, Taxpayer Protection Program

  • IRM 25.25.7, Automated Questionable Credit Program

  • IRM 25.25.8, Revenue Protection External Leads Procedures

  • IRM 25.25.9, Revenue Protection Prisoner Lead Procedures

Jodi Patterson
Director, Return Integrity and Correspondence Services
Wage and Investment Division

25.25.3.1  (10-01-2013)
Verification of Income

  1. Verification of income documents attached to the Individual Master File (IMF) returns is critical to stopping questionable refunds. The IRS is required to notify a taxpayer in advance that a third party may be contacted to help resolve their account. For further information concerning third party notification, see IRM 5.19.5.9, Notification of Third Party Contact. When an Information Document (IDOC) is sent to Verification, Workload Management System (WMS) will place an IDOC in Suspense for 10 days. Examiners can only view an IDOC during the 10 day suspense period. Generally, income documents (IDOC(s) include:

    • Form W-2

    • Form W-2G

    • Form 1099

    • Form 4852, Substitute for Form W-2 or Form 1099-R

    Exception:

    You may receive a Form 12412, Operations Assistance Request (OAR) from Taxpayer Advocate Service (TAS). The request may state, TAS has informed the taxpayer the employer will be contacted to verify the income document and the taxpayer has agreed to the employer contact. If all the information is on the OAR, you can verify the employer without the 10 day letter or any suspension time. Add a note to Electronic Fraud Detection System (EFDS): OAR Received taxpayer agrees to employer contact.

  2. There are five methods used to verify (IDOC):

    • Fax Verification - the request is made by fax

    • Phone Verification - the request is made by a call

    • Disc Verification - income information is (or will be) provided on a disc by the employer.

    • Manual Verification - special handling of cases

    • Case Verification - manually verified return

    Note:

    Use command code IRPTR first for all types of verification whenever available.

  3. The Income Verification Table is used to verify income using CC IRPTR. Only, use this table if Information Returns Processing Transcript Return (IRPTR) data is available for the tax year. When verifying any IDOC in Contact Employer (CE) by the use of CC IRPTR, enter "Per IRPTR" in the Name Field under the appropriate tab in CE.

    If IRPTR data for the IDOC Employer Information Number Then annotate the Return Detail Screen Note with Disposition IDOC as ...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Verified using IRPTR," Verified OK
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "Verified using IRPTR" Verified OK
    Is available and does not fall within the above money and percentage limits "nn-nnnnnnn (EIN) IRPTR mismatch greater than XX . (either a percent or dollar amount) " Incorrect $
    Is not available (consider verified false) "nn-nnnnnnn (EIN) No xxxx (tax period) IRPTR data, IDOC is not valid as filed" Not Employed

  4. When a return is sent for verification, the employer may have/or need a method of contact (MOC) assigned in Contact Employer (CE) in (WMS). A MOC identifies the way an employer will be contacted to verify income and withholding information for Questionable IDOC. Research to locate missing employer contact information as necessary.

  5. By law, employers are not required to provide IRS employees information unless served with a summons or subpoena. Summonses are issued by revenue officers and revenue agents. Subpoenas by special agents. Therefore, it is critical that proper telephone techniques are developed to the highest degree of efficiency and tact.

    Note:

    See IRM 21.1.1.7 , Communication Skills, and IRM 21.1.3.2.2 , Authorized and Unauthorized Disclosure, see IRM 11.3.1.11, Facsimile Transmission of Tax Information, for additional information.

  6. If an employer has a specific verification request (requests a specific person handle the request or requests all verifications are made on a particular day).

    • Change the MOC to "Hold" , and reason "Management"

    • Update the specific request in employer notes

    • Elevate the EIN to the lead/manager

      Note:

      Management will determine if the National Office Interface (NOI) needs to be updated to assign these specific EIN(s) to specific examiners.

  7. Integrity & Verification Operation (IVO) has agreed to verify documents that Criminal Investigation (CI) has added to CE regardless of tolerance and refund lost. All IDOC(s) sent to verification must be verified.

25.25.3.2  (10-01-2013)
Contact Employer Process

  1. The WMS is used to access the application (CE) and is used to manage the income verification process at both a National and Local level. The employee will log into WMS and access CE from the main menu bar.

  2. Documentation in EFDS is essential. When entering remarks in the return notes section, caution needs to be used. If the return note being entered applies to the IDOC attached to the return, then the return note is required to start with the EIN of the IDOC. Information placed in the Permanent Instructions field may be used for queries and should contain the following pertinent fields: or as directed by the IRM (example, no employees).

  3. If valid contact information is found, contact the employer by the mode of contact (MOC) indicated below:

    • Hold

    • Call OK

    • Fax Only

    • No Selection

    • Gap Fax - One Time Fax

    Note:

    When a valid contact is made, add a note with the contact name and the date the contact was made.

  4. If the employer (EIN) only wants to speak to one particular IVO person for all future calls, the Tax Examiner (TE) should notify their manager who will submit the EIN assignment request to Data Management & Operational Support (DMOS).

    • Change the MOC to" Hold" , and reason "Management" .

    • Update the specific request in employer notes

    Note:

    All IRS employees working tax related matters must provide their name and badge identification number when making phone calls. See IRM 21.1.1.7, Communication Skills, for details.

  5. If the MOC is "Call OK" , phone contact is made. If MOC is "No Selection" , research is required to locate the employer's phone number. The employer must be called to establish a preferred MOC. If the MOC is "Fax Only" , the fax will automatically generate in the batch fax. See IRM 25.25.3.7, Batch Fax.

    Reminder:

    If the employer asks, you may let them know we contacted the taxpayer at the address of record and informed them third party contact may be made.

  6. If the employer chooses to receive all future verification by phone:

    • Input contact name and telephone number into the Employer Key-in Information

    • Update the MOC to "Call OK"

  7. If the employer chooses to receive all future verification by fax:

    • Input contact name, secure fax number and telephone number into the Employer Key-in Information

    • Update the MOC to "Fax Only"

  8. If the employer wants a one time fax:

    • Input contact name, secure fax number and telephone number into the Employer Key-in Information.

    • Update the Status Information box to "Send Fax" for every IDOC waiting for verification.

    • Do NOT change MOC to "Fax Only " .

    • Do not print or fax the request. This fax will be sent from the assigned fax site within 2 business days.

  9. If contact information (phone or fax number) is not found in CE, perform additional research using IDRS and internet sources. See Exhibit 25.25.3-1, Internet Research Sources, for some available internet sources.

  10. If contact information cannot be found and contact with this employer has never been made in the past and all research has been completed update CE as follows:

    1. Set the MOC to "Hold" , reason "Other"

    2. Complete the research verification checklist in the Employer Information screen and input research results

    3. Complete the research checklist (Exhibit 25.25.3-4, Bogus Employer Research Checklist) and complete employer notes

    4. Elevate to lead/manager for approval for Bogus Determination

  11. Some EIN(s) may need assignment of "Hold" , reason "Other" . These include:

    • Failed faxes - to stop additional faxes from going out to bad numbers

    • Spanish speaking verifications

    • International phone calls

    • Employer is still waiting on his records (early in the season)

    • Employer states they will send us a disc and its being referred

    • IDOC(s) that are unable to verify or need manager or lead assistance

    • "Expedite Verification Request" process, due to receipt of (OAR) or Refund Inquires

25.25.3.3  (10-01-2013)
Bogus Employer/Bad IRPTR Determination

  1. Bogus Employer/Bad IRPTR determination is required and procedures must be followed when the IDOC(s) have been screened, research has been exhausted and the TE is unable to verify income.

  2. Bogus Employer - Research indicates this employer does not exist, does not file and/or pay balances due on tax returns, has no IRP information and fictitious Forms W-2s are issued for the purpose of obtaining fraudulent refunds. Employees could be in collusion with the owner/perpetrator.

  3. Bad IRPTR - Income Data that appears to be submitted by an employer to SSA and is actually submitted by a fraudulent entity.

  4. Research must be performed to determine Bogus Employer/ Bad IRPTR before elevating to a manager or lead for final determination. It is important to exhaust all available resources such as:

    • Use the check sheet in Exhibit 25.25.3-4, Bogus Employer Research Checklist to perform all research. After the research check sheet is completed, save the check sheet on the shared drive in the Bogus Folder in your sites folder. Use the file naming convention "Research Check Sheet- ###-YYYMMDD" . (#### represent the last 4 of the EIN).

    • Input all research in the Employer notes field to include all the TE's research and conclusions

    • If the contact information cannot be found after the research check sheet is completed, and credible contact with the employer has never been made in the past, the EIN will go for further review in order to be deemed suspicious.

    Note:

    Caution must be exercised when the business or employer IDOC information appears to be suspicious.

  5. The following steps must be taken when requesting a determination of a Bogus Employer/Bad IRPTR:

    • Upon completion of required research, the TE will change the MOC to "Hold" , with the reason of "Other" .

    • Input a note in the Perm instructions indicating, Possible Bad IRPTR (if you believe the IRPTR is Bad) or Possible Bogus (if you believe the employer is Bogus.

    • Complete the EFDS Verification check sheet. Employer must be in method of contact "Hold Other" , to edit EFDS Verification check sheet.

    • The TE notifies their team lead or designated employee, by email or other approved means of a potential Bogus EIN.

  6. The lead/designated employee will review the employer notes ensuring the necessary research has been documented and completed on the EFDS Verification Check Sheet. The lead/designated employee will perform any additional research as needed.

    • If the lead/designated employee agrees with the TE's conclusion they will change the method of contact to "Hold" , with the reason of "Bogus Determination" . Input an employer note stating "Lead review complete - referring for Bogus Determination" .

    • If the lead/designated employee does not agree with the TE's conclusion or determines that additional research is needed. The lead/designated employee will provide feedback to the submitting TE for reason(s) for disagreement.

  7. The following steps will be taken by the designated site with Bogus/Suspicious employer "Determination Authority" :

    • The designated manager/lead will run a weekly query to check for any new Bogus Determination request.

    • Access folders - Z:/TAP Employees/Bogus

    • The designated Bogus employee will complete the following research:

    CC IDRS/EFDS/Google Maps Research
    BMFOLP Research to make sure there were no payments made
    PMFOLS Research to see if they ever filed IRPTR
    IRPTR Research company to see if they have ever received any IRPTR from other businesses
    EFDS Query
    • Execute an EFDS Query on the EIN to see how many returns have been filed using the EIN. Specifically look for returns with balance due. If someone filed balance due return using the EIN it is probably good, Screen through all returns.

    • Is any in a scheme already

    • While screening go behind the buttons, are there other like businesses on the Form W2's?

    • If all returns appear to be false, send all returns with a disposition of none to verify.

    • Check the completed tab in CE. If any IDOC(s) have been verified ok, complete an IDOC disposition change for those return(s).

    Google Maps Add a description of what you see when you Google the address

  8. After research has been completed the designated manager/lead will review and make the final determination. When the determination is made disposition to one of the following:

    If Then
    True Bogus
    • Input an EFDS note with your conclusion of the above research performed and forward to designated employee to be dispositioned to "Suspicious ER"

    • After the determination has been made, the research check sheet that is in the folder will be moved to Z:/TAP Employees/Bogus/Cincinnati/Completed Bogus

    Good Company Input an EFDS note with research. Forward the EIN to your manager to be rejected back to submitting TE and their manager.
    Abused EIN Place ER in "Hold Other" and forward the EIN to designated employee to be added to the abused EIN query and the EIN will be assigned to Cincinnati Service Center
    Good Company- Bad IRPTR filed Enter EFDS note and change the method of contact to "No Employees"

    Reminder:

    If the conclusion of Bogus is not agreed, the MOC will be changed to "Hold Other" and an email will be sent to the manager/lead of the submitting TE outlining why the rejection was given. The site is then responsible for completing additional research necessary and any verification required.

  9. A Discoverer Query will be added to the Cincinnati morning analyst query to be run daily to monitor the abused EINs. The TE will check the MOC for the ER and a call will be made or a fax will be sent to complete the outstanding verifications.

25.25.3.4  (10-01-2013)
Telephone Verification

  1. Telephone verification inventory is maintained in CE by the ''Stop Date'' of the refund. Inventory is retrieved by running a Discoverer Query, based on the dates the refund was held so the first cases in, are the first cases out. IVO employees will receive the inventory by selecting next "EIN" in CE.

  2. Telephone verification is used to verify questionable information documents IDOC(s) such as Form W-2's, Form 4852 and Form 1099's. During the initial contact, keep the focus on the information necessary to verify the income.

    • When the income is reported on a Form 1099 - MISC and the employer responded that the employee did not work for them, ask if the income could be sick pay or retirement (or another type of compensation).

    • If you are questioned on the reason for your call, explain you are reviewing wages and withholding information reported on the income document.

    • If the employer questions why you need the income information and/or questions whether we have the income and withholding information Form W-2, let them know this is just an accuracy check.

    • You can provide the taxpayers name, SSN, tax year from the income document to the employer in order to verify the wages and withholding. See IRM 21.1.3.2.2 , Authorized and Unauthorized Disclosure, and/or IRM 11.3.1.7, Reporting Unauthorized Accesses or Disclosures , for additional information.

      Caution:

      Do Not provide tax advice. If the employer asks questions about tax issues or account matters, refer them to 1–800–829–1040 for individual income tax questions or 1–800–829–4933 for business related tax questions.

  3. During the verification process, employees are authorized to initiate third party contacts with employers or payers for the purpose of verifying income or withholding information submitted with tax returns. See IRM 25.25.3.16, Updating ITIN IDOC(s), for additional information.

  4. If the employer refuses to verify the information over the telephone, provide them other options (such as faxing us the information) to assist in the verification. You should ask if they will:

    • verify if the person actually worked there

    • provide the employment dates if the person did work for them

    • verify the figures you have, if the employer only verifies that the employee worked for them but will not provide any other information, document the information in notes. Update CE to disposition "Employment Only'" .

    Reminder:

    Employers are not required to provide this information, but we should encourage them to do so.

  5. If the taxpayer or employer does not respond or agree to respond within the set time frame, follow guidance in IRM 25.25.3.13, Unable to Verify (UTV) Procedures.

  6. Do not disposition an IDOC until you have completed all phone research. Research includes:

    • EFDS Contact Employer

    • Directory Assistance, 1-800-FREE 411(1–800–373–3411)

    • IDRS

    • Internet Sites (remember: there is a prohibition on using social media sites for research. See IRM 11.3.21.8, Internet Research).

    • Accurint

    See Exhibit 25.25.3-3, Research Check Sheet, for research information.

  7. All phone voice-mail messages must be retrieved on a daily basis.

  8. If the call cannot be completed or information cannot be obtained from the employer, take the appropriate action based on the table below:

    If ... And Then ....
    You attempt to contact the employer There is no number in CE or the existing number is no longer valid Research for another contact. If a number is found enter the number into the phone number field on Employer's tab and continue call. If no number can be found, go to Cannot find a good number instructions below
    You attempt to contact the employer A number is found and all you get is a busy signal / A number is found and you are given a person to contact and you get a busy signal
    1. Place the call in a callback folder/call log

    2. Place the employer in "Hold IRS"

    3. In Employer Notes annotate: "Line busy"

    4. Attempt to contact the company or contact person again the same day. If you only get a busy signal, research for another contact number

    5. Attempt to call back the next day. Make a second attempt one hour later. If you only get a busy signal, research for another contact number /or call the employer to try to get another contact person

    6. If two or more contacts have been made and no number can be found or you cannot find a good contact person, Place in "Hold Other" . Elevate to lead/manager for approval for Bogus Determination. Do not update IDOC disposition

    Contact person is reached Employer/Payroll states - they want to call IRS back (busy time for the employer/or they want the IRS to call them back).
    1. Place the call in a callback folder/call log

    2. Place the employer in" Hold - Call Back IRS" until the date and time requested

    3. In Employer Notes annotate: Call back requested (enter the time/date)

    4. Check your call back list and return call at appropriate time

    Contact person is reached Employer states - current year wage information not available yet
    1. Ask when the information will be available and when we can call back

    2. Place employer in MOC "Hold, reason Other "

    3. Update calling instructions: Waiting for wages and withholding year-end information. Input permanent note: "Waiting for year-end wages/WH"

    4. Notate the date information will be available in the employer notes.

    5. Make a print of employer information and give to the assigned TE for follow-up

    Contact person is reached The employer states - they have no employees for current verification year and/or prior years
    1. Ask the employer if they have or will be issuing any type of income documents on the EIN in question

    2. In employer notes notate contact name, position with company, phone number, what month/year company went out of business or stopped having employees, and any other pertinent information

    3. Research IDRS to ensure it backs up employer's claim, ex: BMFOL

    4. Place call into "Hold Other"

    5. Disposition all IDOC(s) to Not Employed

    6. Elevate EIN to lead/manager for MOC - "No Employees"

    7. Lead/manager will review Employer notes and if sufficient notes are present, select MOC -" No Employees" . Ensure all IDOC(s) have been updated to Not Employed. Future IDOC(s) will disposition automatically

    You cannot find a good phone number You cannot find any information that the company existed
    1. Place in "Hold Other"

    2. Complete the pop-up research screen and the Research checklist.

    3. Elevate to lead/manager for approval for Bogus Determination. Do not update IDOC disposition

    4. If the lead/manager do not agree with the BOGUS business determination, the IDOC will be returned to the TE to be worked

    You cannot find a good phone number There is information the company did exist in the past and a final Form 940/ Form 941 is on file
    1. Disposition IDOC to "Not Employed" and elevate the Employer's name and EIN to lead/manager for method of contact change for the Employer to No Employees

    You cannot find a good phone number There is information the company did exist in the past and a final Form940/ Form 941 is NOT on file
    1. Place in "Hold Other"

    2. Update Employer and return notes with "UTV-MISC" , Do not disposition the IDOC

    3. Refer to IRM 25.25.3.13, Unable to Verify (UTV), Procedures for UTV-MISC, EIN specific procedures

    Two or more contacts have been made and the employer has not called back or provided the information  
    1. Place in "Hold Other"

    2. Update Employer and return notes with "UTV-WNCB" Do not disposition the IDOC

    3. Refer to IRM 25.25.3.13, Unable to Verify (UTV) Procedures for UTV-WNCB procedures

25.25.3.5  (10-01-2013)
Telephone Verification Process Details

  1. The purpose of CE is to automate the process of verifying suspicious income/withholding documents such as a e.g., Form W-2 (for wages) and Form W-2G (for winnings), Form 1099 etc. submitted with potentially false returns. TE's need to be conscious of the IDOC type when making a phone call to the employer. If there are different numbers to call for different IDOC types, the TE should notate that in the permanent instructions.

    1. Log into the EFDS system

    2. Select CE application

    3. Click next EIN, or click on refund stop dates/and or Scheme Development Center's (SDC)

    4. Click on Get Record

  2. If valid contact information is located and method of contact is "Call OK" , call the employer to verify the EIN and the IDOC.

  3. If the employer prefers a one time fax, include in the next day batch fax.

    • Input contact name, secure fax number and telephone number into the Employer Key-in Information.

    • Update the Status Information box to "Send Fax" , for every IDOC waiting for verification

    • Do NOT change MOC to "Fax Only "

    • Do not print fax.

  4. If the method of contact is "No Selection" , verify the EIN, research employer and call employer to get method of contact. Once method of contact is established, update CE and disposition the IDOC.

  5. When the call back time is set for next day or the employer's preference, notate on call log/folder. Enter information in CE and place in" Hold" , reason: "call back IRS" .

    Note:

    Keeping the focus on the information necessary to verify income, will minimize the opportunities for unauthorized disclosures. Take special precautions if it is necessary to leave a message on an employers Voice Mail. See IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail .

  6. Always review Return Notes for additional information including the tax year you need to verify.

    Example:

    Return note indicates tax year 200712. This indicates a 200712 return filed during the current processing year.

25.25.3.6  (10-01-2013)
Completing the Call

  1. Once verification has been completed, the following steps must be taken in CE:

    1. Find the employer's EIN

    2. Go to the Work Tab

    3. Find the Social Security Number on the Work Tab

    4. Input the first and last name of the person who verified the IDOC information into the Name box.

    5. If the contact person has permanently changed, update Employer info Tab with the new information.

    6. Place the contact person you are removing from the key-in employer screen with any phone/fax numbers into the employer note.

    7. Input the title and telephone number without parentheses into the Position box

      Example:

      Office Manager 123–555–7890

    8. Enter Refused in the appropriate field(s) if the employer contact or title is not provided.

    9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. Include return notes, if applicable.

    11. Include employer notes, if applicable

  2. IDOC Disposition Choices:

    IDOC Disposition Narrative for Disposition
    Send Fax
    • A one time fax will be used for this IDOC to obtain information from the employer.

    Incorrect $ (money)
    • The wages and withholding amounts verified by the employer do not match the figures of the IDOC. When the amounts are entered, CE will automatically check the figures, considering the tolerances and the literal "Incorrect $" will display. This is a final CE disposition.

    Employment Only
    • Use this disposition when the employer will only verify the taxpayer was employed or when the person you are verifying is the owner of the company and Form 941's are required. Contact with the company needs to be made to ensure there is no one else that can verify the information.

    • The system displays the note box. Enter the employment information (for example: dates of employment, verified employment only, etc.) provided in the EFDS return section. This is a final CE disposition.

    No Response
    • Used only when all research and verification options are exhausted and the IDOC disposition is UTV. This is a final disposition.

    Not Employed
    • This disposition is used when the employer verifies that the person listed on the IDOC was not employed or had no income from that employer. This is a final CE disposition.

    Verified OK
    • Employer verified the IDOC information is correct. When this disposition is selected, actual income and actual withholding are automatically set to match the original income and withholding amounts. IDOC(s) with the disposition of Verified OK cause the returns to be systemically refiled. This is a final CE disposition.

25.25.3.7  (10-01-2013)
Batch Fax

  1. Faxes are systemically generated in EFDS. There are several situations where an automatic fax cannot be used. These must be manually printed to extract them from the batch fax process. Some cases which require manual faxing include:

    • Individual Taxpayer Identification Number (ITIN)

    • Gap Faxes (the method of contact (MOC) is not "fax only" and the employer has requested a one time fax).

  2. After the fax is transmitted successfully, file them in date order by either EIN or alphabetical order.

  3. If a fax is unsuccessful (example - failed fax) it will be given to an employee and updated to Hold, reason: Other.

    • If the submission of the fax is unsuccessful, verify the contact number and verify it was entered correctly onto the fax. If it was not, re-send the fax using the correct information.

    • Research for a good fax number.

    • Research for a phone number - If a valid phone number is found, CE for a correct or updated fax number.

    • Update CE and Print Fax in CE.

  4. When the response is received from the employer, update CE in EFDS.

  5. All successful faxes will be maintained for six months. Faxes can be purged six months after the fax was received from employer.

25.25.3.8  (10-01-2013)
Follow-up Fax Procedures

  1. If no response is received from the original fax within 10 business days:

    1. Create a second request fax listing with updated fax sheets

    2. Obtain initial sent fax from the fax file

    3. Place manually created second cover sheet and send fax to employer

  2. See IRM 25.25.3.7, Batch Fax, if the fax is successful.

  3. If after two days from the second fax the employer does not respond, a call should be made to the employer to resolve any outstanding verifications.

  4. If new contact information is obtained, update Key-in Information in CE, reprint all outstanding faxes and send. Input in employer notes any information removed from CE Key-in Information and the new contact information you have received from the employer.

  5. If the employer does not respond and new contact information cannot be found:

    1. Complete the Research Check Sheet, see IRM 25.25.3.5, Telephone Verification Process Details and IRM 25.25.3.13, Unable to Verify (UTV) Procedures to determine the correct disposition the IDOC will need and follow IRM directions accordingly.

    2. Set the (MOC) to Hold, reason "Other" .

25.25.3.9  (10-01-2013)
Phone Calls From Batch Fax

  1. Employers may call in response to the batch fax. Follow IRM 25.25.3.6, Completing the Call, to process the information provided by the employer.

  2. If the caller asks other questions relating to the verification of income, answer the questions. See possible responses to questions below. This list is not all inclusive and provides some recommended responses. If you are asked a question about verification and you do not know the answer, tell the caller you will research the issue and call them back with an answer.

    Caution:

    Do NOT provide tax advice. If the employer asks questions about tax issues or account matters, refer them to 1–800–829–1040 for individual income tax questions or 1–800–829–4933 for business related tax questions.

    Caution:

    Do Not talk to the taxpayer.

    Employer Question IVO Answer
    Call received is from the taxpayer being verified.
    • We are not authorized to speak with taxpayers. Contact the employer and let them know we are not allowed to speak to the taxpayer and we will not be returning their call

    What do I do if I do not have my Form W-2 information completed yet
    • Please send back the spreadsheet with a notation of when your Form W-2 information will be available

    What should I do if the employee is "Not Employed"
    • Please fill out the fax and indicate "Not Employed" by marking either the "No Income box" or the "Never Employed box"

    Why are we requesting the verification
    • Our department verifies Federal wage and withholding information to ensure the accuracy of IRS records

    I am not the employer you are trying to contact

    Caution:

    This is an unauthorized disclosure issue and disclosure procedures must be followed see IRM 21.1.3.2 , General Disclosure Guidelines

    • Ask them to destroy the fax and follow Disclosure guidelines

    Do I need to send a copy of the Form W-2 or just send in the completed spreadsheet
    • You can send in a copy of the Form W-2 along with the spreadsheet if you want to, but it is not necessary

    What do I do if I received a fax request to verify an employee with an ITIN (beginning with a 9 used in place of a SSN)
    • Please check your records for the employee by both name and SSN

    • Notate on the fax spreadsheet what information you have for that employee, including SSN, name, wages and withholding

    Am I required to let my employees know a request for wage verification has been made
    • Informing your employee is your company's decision, however we have informed the employee we may be contacting your company

    Do I need to call to confirm that you have received my fax response
    • No, if we do not receive your fax we will contact you within 10 business days from the first request

25.25.3.10  (10-01-2013)
Completing a Fax Verification Update

  1. When a fax verification has been received, the following steps must be taken in CE. Using EFDS, find the EIN on the fax in CE:

    In Contact Employer Enter
    Enter in the "Name Box" who verified the information
    • Input first and last name of person who verified the IDOC information. If this section of fax is blank or illegible enter "Not Provided"

    Enter in the "Position Box" the title and telephone number information
    • See Exhibit 25.25.3-2, Common Abbreviations.

    • If the name, title, or telephone number section of fax is blank, put "Not Provided" for the information that is missing

    • Enter the Title and Telephone Number without parentheses

      Example:

      Office Manager 123-456-7890

    Enter in the "Income Information Box" wage/withholding information
    • Enter the money amount in the appropriate fields

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

    • Tab or click off the dollar fields to allow the disposition to update to the correct choice

    • Do not enter zeros if the final IDOC disposition is "Not Employed" . Select the disposition from the drop down menu

    • Include return notes and employer notes, if applicable

    • All return notes must start with the EIN and should include any pertinent information indicated on the fax

      Example:

      00-12345678, terminated 10-20-08

    Update the IDOC disposition if the "No Income Box" or "Never Employed Box" was checked
    • Update disposition to "Not Employed"

    Update "Employer Info Tab" with updated information
    • If the employer provided updated contact information, call employer to confirm the change

    • update Employer Info Tab with the change

    • If entity information is changed, update Employer Info only if new information is shown on IDRS

    • Place the old information you are removing from the Key-in Employer screen into the Employer Notes

    Update "Specific Fax Verification Request" if information has been changed
    • Change the MOC to "Hold" , reason: "Other"

    • Update the specific request in Employer Notes

    • Elevate to lead for assignment to TE

    Update if The fax Indicates "No Employee's" for the entire processing year and/or prior year
    • Follow the instructions in IRM 25.25.3.4, Telephone Verification, paragraph 8 the table

    For faxes that have been sent to the wrong business.

    Note:

    When a blank or illegible fax is received, contact the employer to clarify their intentions.

    • Follow Fax Phone Procedures. See IRM 21.1.3.2, General Disclosure Guidelines

25.25.3.11  (10-01-2013)
Manual Verification Process

  1. IDOC(s) meeting certain criteria must be manually verified. These may include invalid EIN on IDOC(s) and requests relating to prior year returns in open schemes. A manual verification "CASE" is created for each IVO site to monitor these records.

  2. Send a 4464C letter (Third Party Contact Letter) and input a TC 971 / AC 617 if the 4464C letter was not previously sent. Use the return address code for your IVO site and enter the signature code BB for the Director.

  3. When sending the 4464C letter complete the following steps:

    1. Open an IDRS control base

    2. If the refund needs to be stopped, see paragraph (1) of IRM 25.25.2.4, Stopping the Refund

    3. Suspend the case for 10 days (date letter sent) before contacting the employer

    Note:

    The suspension period is required by IRC 7602 , which states IRS employees are prohibited from contacting persons other than the taxpayer about the collection or determination of tax without first giving the taxpayer a reasonable notice that such contacts may be made. A exception would be If an OMM return is found during the manual verification process, Input EFDS return Note: "OMM" and disposition the return to send to ACE/Collections.

    Reminder:

    Taxpayers in hardship situations can provide oral authorization for third party contact. If the taxpayer gave their oral consent to TAS, it needs to be reflected on the OAR.

  4. At the end of the suspension period, initiate the verification process.

  5. Research IDRS/Internet tools to verify the EIN. The most common IDRS command codes are:

    • TXMOD

    • NAMEE - using the information from the IDOC

    • INOLE

    • ENMOD

    • TRDBV

    • FINDED

  6. If an EIN is in CE, check the method of contact prior to making contact with the employer. If MOC cannot be determined:

    1. Phone the employer to determine a preferred method of contact.

    2. If the employer is willing to complete the verification while on the phone, update CE and return notes with any pertinent information and Include the following:
      Who you spoke with from the company
      Title and phone number
      All verifications results such as
      Not employed
      Verified OK
      Incorrect dollars ( include wage/withholding amounts verified)
      UTV (if unable to verify), see IRM 25.25.3.13, Unable to Verify (UTV) Procedures.

    3. Prepare the Manual fax, if requested.

    4. If in CE the Permanent Instructions indicates "CSC IVO has disc information" a verification request via secure e-mail is to be sent to W&I-AMTAP CSC Disc Verification mailbox. The secure e-mail is to include the following:
      Employer name that is to be verified based on research
      Employer EIN that is to be verified based on research
      Employee SSN
      Employee name
      Tax year to be verified
      Name of the TE verification is being sent back to

    5. Spanish or International calls. A verification request via secure e-mail is to be sent to the Spanish mailbox for Spanish calls and to the W&I-AMTAP-FSC International mailbox for International calls. Once verification is completed, the designated site will disposition the return accordingly. The secure e-mail is to include the following:
      Employer name to be verified based on research
      Employer EIN that to be verified based on research
      Employee SSN
      Employee name
      Tax year to be verified

      Note:

      If an EIN is found, check the EIN in CE. If the EIN has previously been deemed Suspicious/Bogus, then manual verification is not needed and the return can be pushed to scheme.

    6. If verification is completed and the IDOC verified either Good or False complete the following:
      Good - Manually release the refund, disposition the return “Refile”, and update EFDS notes appropriately.
      False –Disposition return to "Add to Scheme" . see IRM 25.25.1.3, "Workload Management System (WMS) Attention TE Queue" , for adding to scheme procedures. Update EFDS notes appropriately.

    7. There may be instances when verification cannot be made. See IRM 25.25.3.13, Unable to Verify (UTV) Procedures, for UTV definitions ONLY. If a UTV note is used, input all required notes and submit to Lead for review. When a UTV is used, all further actions are to be completed manually.
      UTV MISC: If an EIN is not found on IDRS, research on EFDS. If EFDS does not have EIN information, research Accurint, http://www.accurint.com, and any other research tools.
      If an EIN is not found, update the return notes to include all fields from the research check sheet. See Exhibit 25.25.3-3, Research Check Sheet, and enter the literal "No Contact Information Found" . Refer to Lead via secure e-mail for approval. If agreed, complete the following:
      Input research data and IDOC information in Return Notes
      Input a TC 570 to hold the refund
      Open a 4115C 45-day suspense control base
      Send Letter 4115C
      Set return disposition to refer to ACE/EXAM

      Note:

      If no EIN is found and it has been determined through CE that the EIN on the IDOC has been compromised or has previously been deemed Bogus using the company name of the IDOC, then manually add to scheme. See IRM 25.25.1.3, Workload Management System (WMS) Attention TE Queue, for adding to scheme procedures. Update EFDS notes appropriately.


      If an EIN is found, follow the steps in (6) above.

  7. If a Letter 4115C has already been sent to the taxpayer on another issue on the return, consider that first Letter 4115C (e.g., for unsubstantiated withholding) as satisfying any additional requirement for another Letter 4115C, (e.g., for a UTV IDOC) and complete one of the following:

    • If a response is received, disposition the return appropriately,

    • If no response is received by the end of the 45 day suspense date, or if the Letter 4115C is undeliverable, consider all Letter 4115C issues resolved as false and add the return to scheme.

25.25.3.12  (10-01-2013)
Updating Employer Disc Verification via Excel Spreadsheet

  1. The MOC for all EINs on the Disc Verification Spreadsheet should appear as “Hold Management” in Contact Employer.

  2. The following actions need to be completed when updating Disc Verifications.

    1. Designated tax examiners will receive from either the lead or manager a list of daily assigned Disc verifications.

    2. The TE will access the Master Disc Verification Spreadsheet Log and locate each assigned EIN. These will be current year or prior year verifications. The TE will need to check the location of the employer information, password and additional search information on the Master Disc Verification Log Spreadsheet to work the verifications.

  3. Access the location of the payer data for each EIN, i.e. Employer W2 20XX database or foldered PDF, EXCEL, Word, files, as applicable, to verify each outstanding IDOC from your assigned spread sheet.

  4. Access the EIN(s) in Contact Employer:.

    1. Change the MOC to call OK by answering yes to the pop up box that appears. The CE record will then open for editing

    2. Select MOC: Hold

    3. Reason: Management

    4. Select the work tab in CE

    5. Sort the outstanding IDOCs by SSN

  5. Disposition the IDOC for all SSNs from your assignment sheet:

    1. Enter your name as the verifier in the Name box.

    2. Enter Disc Verification in the Position box.

    3. Select not employed for records not found.

    4. Enter the dollar amounts for records where wage and withholding amounts were indicated by the employer

    5. Select update

  6. If the IDOC is an ITIN, update EFDS notes as required "XX-XXXXXX per disc verification not employed by name, work assumed SSN or ITIN" or "Per Disc verification work assumed SSN is XXX-XX-XXXX."

    1. Search the original file sent by the employer for name, ITIN and work assumed SSN (if provided.)

    2. Update EFDS notes as required. "XX-XXXXXX per disc verification not employed by name, work assumed SSN or ITIN" or "Per Disc verification work assumed SSN is XXX-XX-XXXX."

  7. On the spreadsheet provided to you, mark the disposition of each IDOC. Return the spreadsheet to the Disc Coordinator daily.

25.25.3.13  (10-01-2013)
Unable to Verify (UTV) Procedures

  1. There are times when verification cannot be completed in CE, and the IDOC or EIN will be marked as "unable to Verify (UTV)" , UTV reasons are divided into two categories:

    • IDOC specific

    • EIN specific

  2. Before determining an IDOC or EIN to be UTV, research must be completed using the Exhibit 25.25.3-3, Research Check Sheet

  3. The UTV reasons listed below are IDOC specific. Any IDOC(s) with specific unable to verify reasons will not be able to be verified through CE.

    Example:

    (UTV-2 NAMES will not require research from the TE that finds it in CE.)

    UTV Reason The UTV Description The UTV Action
    Mismatch EIN (UTV-MMEIN) When the taxpayer filed their return with an incorrect EIN Complete the verification using the EIN on the IDOC as filed by the taxpayer. No special handling will be required.
    Two Names (UTVNAMES) • When an IDOC in EFDS has two names in the payee/taxpayer name field. These are normally paper IDOC(s) that have been incorrectly manually entered into EFDS # Example: IDOC in CE has the payee/taxpayer listed as: Jim and Jan Smith
    1. Add a return note (EIN first) XX-XXXXXXX-UTV-2NAMES in CE

    2. Print the CE screen showing the 2 names in the payee/taxpayer field and give it to your manager. This will be shared with the paper site as a training issue

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input "UTV-2NAMES" in the "Who at the company gave you the information" box in CE. Disposition IDOC to "No Response" in CE

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Put the employer in MOC of "On Hold Other" . Enter the original MOC for the employer in an Employer Note in CE. Input “UTV-2NAMES OVR TOLER” in the “Who at the employer gave you the information” field. This shows other TEs that they are not to complete this verification and is awaiting the paper site TE to complete

    5. Give a screen print of the IDOC to your lead/manager to notify the submitter and their manager by secure e-mail. Advise that the submitter will need to decide which taxpayer needs to be verified

    6. The submitting IVO site must complete a manual verification on the one IDOC and update the IDOC in CE.

    7. The employer must be taken off Hold and put back in the correct MOC in CE. This must be done expeditiously since a valid employer has been placed on Hold Other until the verification is completed

    Employer/Employee (EE) When the business owner is the person whose income is being verified and Form 941 are "Not" required (see note below).

    Note:

    This information can be found by researching IDRS. CC INOLE or CC ENMOD will show the current filing requirements. CC BMFOL will show if the Forms 941 are not required.

    1. Add return note: XX-XXXXXXX UTV-EE along with the research performed/results that determined the Form 941 is NOT required.

    2. Input "UTV-EE" in the Who at the employer gave you the information" box in CE

    3. Disposition IDOC to "No Response" in CE

  4. The UTV reasons below are EIN specific and apply to all IDOC(s) for that EIN. The UTV reasons below are EIN specific and apply to all IDOC(s) for that EIN.

    UTV Name The UTV Description UTV Action Taken
    Will Not Call Back (WNCB) Used when the correct employer was contacted, and the employer stated they would call back, but no call is received
    • The employer must be contacted at least four times before assigning this UTV reason. Two attempts must be made with the contact person and at least two other separate attempts made to another contact within the company. The Research Check Sheet must be completed Process per instruction in paragraph (5) below

    • Notate all attempts to contact the employer in the employer notes

    • Input a note in Accounts Management Services (AMS) in case the employer calls the IRS to check the validity of the contact

    Refused (R) Used when an employer refuses to complete any verifications for us and all potential contacts have been attempted or if employer will not verify without consent of taxpayer.
    • Be sure that all information is documented in the employer notes as to why the employer is refusing

    • If applicable, explain to the employer that a 4464C letter (Third Party Contact Letter) was sent to the employee and/or attempt to verify the EIN with the employer so that you can input a note into AMS

    • give the employer the 1-800- 829-1040 phone number for the employer to call . This will help prove who we are

    • If all of this fails process per instruction in paragraph (5) below

    Work Number (WN) The employer uses the work number and will not verify using any other method.
    • Explain that the work number does not give the federal withholding information which is one of the items we are trying to verify

    • Normally someone at the business will complete the verifications if we explain what we need and how the Work Number does not provide it

    • If the original contact person will not comply, try to find another contact person (i.e., in payroll)

    • If all of this fails process per instruction in paragraph (5) below

    • Notate all research in employer notes

    • Input a note in AMS in case the employer calls the IRS to check the validity of the contact

    Miscellaneous (UTV-MISC) This UTV is used only when the situation does not fit any other UTV category. Example the employer cannot be found.
    • Process per instruction in (5) below

    Invalid EIN (UTV - INVEIN) Used when the BMF information area in CE is blank. UTV-INVEIN is mainly used to allow further processing of the IDOC(s) that were submitted in error. See IRM 25.25.2.1, Screening
    • Research IDRS CC FINDED to see if the EIN has been issued

    • If the EIN has been issued and the company name found on CC FINDED "matches " the IDOC company name/information:
      •Input into the Permanent Instruction field the following statement. "CC FINDED shows this is a valid EIN"

    • If the EIN has been issued and the company name found on CC FINDED "Does NOT Match" "" the IDOC company name/information:
      •Remove the IDOC company information that was generated into the Key-in Employer Information, placing it into an employer note.
      •Input the company information from CC FINDED into the Key-in Employer Information.
      •Input into the Permanent Instruction field the following statement. CC FINDED shows this is a valid EIN. The IDOC(s) to be verified will follow the mismatch EIN procedures below

    • If EIN has "Never been issued:"
      •Place Employer in "Hold Other"
      •Refer to lead/manager
      After confirmation of the UTV and IDRS information, this will be treated as a "No Employees EIN"

  5. Complete the following actions along with the above instruction for UTV-WNCB, UTV-R, UTV-WN, UTV-INVEIN or UTV-MISC.

    • Update the permanent instruction on the Employer Info tab to "UTV-XXXX followed by your login" .

    • Update employer and return notes (EIN first) with "UTV-XXXX " , along with a statement outlining why this UTV reason is selected. Do not disposition the IDOC.

    • Place Employer in "Hold Other"

    • Refer to lead/manager

    If the lead or manager confirms the "UTV" status:

    • Place a hard TC 570 on the account and open a control base "UTV-570,A,EVFY" on the taxpayers module unless the refund has been released. If the refund has been released, do not place a hard TC 570 on the account.

    • Send a Letter 4115C with the UTV paragraph to the taxpayer and open a control base

    • The lead will monitor these UTV EINs for additional IDOC(s) falling into verification using a Discoverer query weekly. As verifications come in the above process will be utilized.

    Note:

    When IRPTR data for the current year becomes available for the EIN in question, the IDOC(s) will be verified by CC IRPTR and MOC changed back to "Call OK" .

25.25.3.14  (10-01-2013)
Verification Multiple IDOC(s) Partial Verification Process

  1. Update the disposition status part of the IDOC(s) (under the Work Tab only) follow the procedures below.

    1. Update the IDOC(s) disposition appropriately see IRM 25.25.3.6, Completing the Call or IRM 25.25.3.13, Unable to Verify (UTV) Procedures.

    2. "DO NOT UPDATE THE RECORD"

    3. Highlight one of the IDOC(s) that need to stay in the Work tab

    4. Inside the box “Who at the business (employer) gave you the information?” is "Group Dispositions"

    5. Choose "Hold on Rest" from the drop down menu

    6. Pop up from EFDS – select "Yes"

    7. Employer Info tab where you can select the MOC "Hold" and your Hold Reason i.e., "Callback IRS"

    8. Enter the appropriate time to hold the EIN

    9. Select Update

    Note:

    The IDOC(s) you disposition will move into the Completed tab and the rest will be left under the Work tab.

25.25.3.15  (10-01-2013)
Spanish or International Phone Calls

  1. During verification of calls that fall into the Spanish Call or International Call realm, the TE should forward any specific information to the appropriate mailbox. Notify your manager via email that the call requires referral, to the Spanish mailbox,

  2. Spanish Calls - When it is determined that the IVO employee cannot communicate with the employer due to a Spanish language barrier, forward an e-mail to *W&I-AMTAP-FSC Spanish mailbox. The e-mail should include: employer name, EIN and phone number. The call should be processed as follows:

    1. Change employer method of contact to "Hold Other"

    2. Employer note "Spanish"

    3. Permanent Instruction "Spanish"

  3. International Calls - CE indicates that the employer is out of the United States, forward an e-mail to *W&I-AMTAP-FSC International mailbox. The e-mail should include: employer name, EIN, and phone number. The call should be processed as follows:

    1. Change employer method of contact to "Hold Other"

    2. Employer note "International"

    3. Permanent Instruction "International"

25.25.3.16  (10-01-2013)
Updating ITIN IDOC(s)

  1. An ITIN is a nine digit number that starts with a "9" and is used to establish accounts for individuals who are not U. S. citizens to file tax returns. The ITIN allows them to file tax returns only, it should not be used for employment purposes. The ITIN will be in the format of a SSN, beginning with the number "9" , and the fourth and fifth numbers will range from "70-88, 90-92, 94-99" , see IRM 3.21.263.1, Overview of IRS Individual Taxpayer Identification Number.

  2. Verification by Phone:

    1. Employees should look at the Return Notes to determine if a SSN was found for the taxpayer by the submitter. If there are no return notes regarding an SSN, the TE will need to research to try to find an SSN.

    2. Consider the IDOC verified good if the employer verifies the wages and withholding for an individual with the same name but a different SSN or for an individual with a different name and different SSN but at the same address as that listed on the IDOC.

    3. If the SSN, name, and address given by the employer are different from the name, SSN and address listed on the IDOC but there is a wage and withholding match, elevate issue to work leader/manager for decision on if the IDOC verified good

    4. If the name, SSN and address are all mismatch and the wages are verified good. Check for duplicate return if no duplicate return verify good. If duplicate return, send through Identity Theft procedures.

    5. If the employer does not verify the wages on the IDOC for the individual listed on the Form W-2, the IDOC is considered verified "Not Employed" .

    6. Upon completion of the verification, CE will need to be updated appropriately.

  3. Batch Fax Verification Process, once ITIN's reach the batch fax process they will be identified through a Discoverer query run at Cincinnati and Ogden. The following steps will then be completed at those two sites:

    • Ogden and Cincinnati IVO will run a Discoverer query each time a batch fax is printed. It is labeled Daily Query, ITIN's Waiting for Fax with return notes. DIS

    • Ogden and Cincinnati IVO will manually review ITINs for verification of SSN(s) that have been located through research.

    • Ogden and Cincinnati IVO will prepare a manual verification with information from the Discoverer Query if a SSN was located in the return notes. See ITIN manual fax document.

    • If the employer verifies the wages on the IDOC(s) are "Good" for the individual listed on the Form W-2, the IDOC is considered verified "Good" .

    • If the employer does not verify the wages on the IDOC for the individual listed on the Form W-2, the IDOC is considered verified "Not Employed"

    • Upon completion of the verification, CE will be updated appropriately.

Exhibit 25.25.3-1 
Internet Research Sources

Media Type Internet sites
Websearch Search Engines http://www.google.com
http://www.yahoo.com
http://www.alltheweb.com
http://www.ask.com
http://www.excite.com
Telephone Lookups http://www.411.com
http://www.Address.com
http://www.bigbook.com
http://www.whitepages.com
http://www.yellowpages.com
http://www.switchboard.com
http://www.superpages.com
http://www.infospace.com
http://www.dogpile.com
http://www.anywho.com
http://www.canada411.com
http://www.fonefinder.com
http://www.theultimates.com
International country calling codes http://www.countrycallingcodes.com/
Area Code Lookups http://www.area-codes.com
Zip Code Lookups http://www.usps.com
http://www.zip-codes.com
Toll Free http://www.inter800.com/
Fax Number Search http://fax.addresses.com
Company Contacts http://www.gethuman.com/
People & Company Finder http://searchbug.com
People Search http://www.dvorak.org/phonelinks.htm
http://www.Zabasearch.com
http://www.accurint.com
http://www.idexec.com
http://www.nass.org
County Recorders/Clerk/Deeds http://www.allthingspolitical.org/county_recorders/county_recorders.htm
Corporation Search http://www.BlackbookOnline.info
http://www.Manta.com
http://www.us.bbb.org
http://www.accurint.com
NAICS codes http://www.census.gov/epcd/www/naics.html
Multiple Search Engines Corp & Business Filings/People Finder http://www.publicrecordcenter.com/
Merlin Information Services http://www.merlindata.com
Shield 4492 http://www.shield4492.com
Free Mega Search Engine http://www.dogpile.com/
http://www.ixquick.com
http://www.search.com
Public Records http://www.publicrecordcenter.com/
Prisoner Research http://www.ancestorhunt.com/prison_search.htm

Note:

Use the free search links below the heading "Prison Inmate Search by State"

Exhibit 25.25.3-2 
Common Abbreviations

Abbreviation Term Abbreviation Term
ACCT accounting, Account LVM left voice mail
ADDR address MGR manager
ADMIN administrative, Administrator, Administration MISC miscellaneous
AGCY agency MSG message
AR Accounting Rep NBR number
ASSOC associate NM name
ASST assistant ORG organization
ATTN attention OW owner
BKKPR Bookkeeper MGT Management
BUS Business PC phone call
CB Call Back PRES President
CL clerk PSNL personnel
CMPL complete PYRL payroll
CNFD confidential QSTN question
    REC Records, Record
CO company RECV receive
CONT continue RESP response
CONTR controller SEC secretary
    SR Senior
CONVR conversation SPEC specialist
COORD coordinator SRC source
CTCT contact SSN social security number
CORP corporation, Corporate STD standard
DEPT department SUPR supervisor
DIR Director SYS systems
DISC CD with employee records TA Tax Analyst
    TECH Technician
DSP disposition taxpayer taxpayer
EE employee TRE treasurer
EMPLMT employment TS tax specialist
ER employer TT trustee
EX example TXPD tax period
EXEC executor, Executive VERF verify
FIN finance, Financial VP Vice President
FLR floor W/H withholding
GOVT Government WCB will call back
HR Human Resources WP white pages
HRD HR Director XPDT expedite
LD Lead    
LM left message YR year
LV leave YTD year-to-date

Exhibit 25.25.3-3 
Research Check Sheet

Research Results
Employee EIN  
Contact Employer information researched  
Key-in employer number  
BMF area phone number  
IDRS CC research on EIN  
INOLE S and T definer  
ENMOD  
BMFOL I, E and R definers  
TRDBV  
IRPTR  
IDRS CC research on business owner or XREF found in previous EIN research (if applicable)  
TRDBV  
IRPTR  
Internet Research  
White pages 411.com or other phone research  
Google  
Other MISC Internet research  
Accurint research  
Business search  

Exhibit 25.25.3-4 
Bogus Employer Research Checklist

Employer EIN:___________________________ Results of Action Completion Date/Hold Other Date
Key-in Employer Number - This phone number comes from Contact Employer, the Employer Key In Information.    
BMF Area Phone Number - This phone number is from the Employer BMF information top section on Employer Info screen    
Employer Notes- Utilize employer notes to see if there is any old contact information that might be useful. Sometimes the old contact person can give you information about the new contact person    
Completed Tab- Utilize any IDOC(s) in the completed tab. These will have the name of the person who previously completed verifications for us    
Execute the phone number look up tool on the Integrated Automation Technologies (IAT) task Manager It should pull any current phone numbers from IDRS    
Research CC BRTVU- To find telephone number and number of employees listed for the year. BRTVU 22-2222222 01200x03 P1 - for number of employees    
IDRS CC Research for an EIN    
Research CC INOLE S and T Definers - INOLES- Filing Requirements, Xref information, established Date. INOLET-Displays name line and address information for all accounts with the same TIN.    
Research CC FINDED- Shows all prior addresses for business    
Research CC CFINK - CFINK 00-0000000, Page up for EIN. You will then get a screen that will give you the power of attorneys (POAs) if any and their Representatives number. You can then use CFINK 6505-94251R (rep number) and page up and it will give you the name of the Rep their address, phone and fax number. This IDRS CC will give you the names of the POA.    
Research CC ENMOD - Look for Phone number, Xref SSN, Second Name Line, Prior Name Lines, Prior Addresses    
Research CC BRTVU- To find a telephone number and number of employees listed for the year. BRTVU 22–2222222 01200X03 P1 - for number of employees    
Research CC BMFOL I, E, R and W Definers - BMFOLI: Current filing information, BMFOLE: XREF EIN or SSN, Phone #, BMFOLR: Amounts for returns filed, BMFOLL: Is there a final return filed?, BMFOLT xx-xxxxxxx 01200X12 – look for 590 codes for ‘no longer liable to file’, BMFOLW xx-xxxxxxx 01200x12 for SS Wages paid for the year    
Research CC TRDBV - Phone numbers on returns, alternative addresses. Preparer information    
Research CC IRPTR - You must look at IRPTL for prior years. This may give you an alternative address    
Internet Research    
Other MISC Internet Research - (be specific) e.g. Black Book, Secretary of State, 411    
Secretary of State- The latest filing with the Secretary of State Office, officers names in most cases. Is the business still in good standing with the Secretary of State?    
White pages, 411.com - or other phone number search engine. You should search on all names, and addresses that you have found for the business or the Xref    
Google search - include details of any relevant information found and the website You should research the business and or business address    
IDRS CC Research on Business Owner or Xref SSN found in previous EIN Research (if applicable)    
CC INOLE S and T- On the Xref TIN that you found while researching the company    
TRDBV- For the Xref TIN for current address or phone number of business owner    
IRPTR- For the Xref for the current address and or employment information for the business owner    
White Pages, 411.COM- or other phone number search engine. You should search on all names, and addresses that you have found for the business or the Xref    
Google Search - include details of any relevant information found and the website You should research the business and or business address

Note:

Concludes minimal research for verification purposes. For extensive research, UTV or BOGUS determination please continue with the checksheet

   
Accurint - Research Property assessments, input the street, city and state, do not input the zip– search for what is located at the address    
Business Search    
Property Assessments- Input the street, city and state, do not input the zip, search for what is located at the address    
People At Work- Input the business address and state    
Licenses - If construction; electrical, medical supply, etc, look for business license – if one is listed, research who applied for it for a telephone number.    
BUSINESS SEARCH- Business search including but not limited to the EIN alone or company name alone. Add the state to limit the results if need be. This should be done in Accurint and at least one other internet site.

Note:

The business can be searched by the address. Sometimes a business name is not correct on the IDOC. The address search should supply businesses, residences, or nothing located at the address .

   
Address search - search on Key in address, BMF address, if different and the IDOC address if it is different. This should be done in Accurint and at least one other internet site. The IDOC address will be found in Contact Employer in the work or fax tab.    
Phone number - input the business phone number by itself. You can perform the reverse phone search in Accurint, white pages, or 411.com    
PERSON SEARCH - (use only when company is a SP or there is a Xref SSN in previous IDRS research) Owners name or SSN or Xref name or SSN This should be done in Accurint and at least one other internet site.    

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