3.28.4  Identity Theft Returns for Submission Processing

Manual Transmittal

November 06, 2014

Purpose

(1) This transmits revised IRM 3.28.4, Special Processing Procedures - Identity Theft Returns for Submission Processing.

Material Changes

(1) IRM 3.28.4.1(2) - General Information and Scope. Removed information under bullet two, that UPC 147 RC 0 and 1 cases were previously referred to Identity Protection Specialized Unit (IPSU) and Accounts Management Taxpayer Assurance Program (AMTAP).

(2) IRM 3.28.4.2 - Added new section, Taxpayer Advocate Service (TAS). Added new subsection, 3.28.4.2.1, TAS Background Information. Added new subsection, 3.28.4.2.2, Referring Cases to TAS. (IPU 14U0482 issued 03-13-2014)

(3) IRM 3.28.4.3 - Revised subsection and moved same-day resolution criteria information to 3.28.4.2.2, TAS OARs, Changed subsection number from 3.28.4.2. Added additional procedures for expediting OARs, requesting additional information and working with the TAS contact. (IPU 14U0482 issued 03-13-2014)

(4) IRM 3.28.4.4 - Identity Theft Assistance Requests. Revised entire subsection to remove procedures that already in other IRMs. Paragraph one, removed reference to open control on IDRS or AMS. Paragraph two, added reference to 10.5.3.2.10.1.2, The Identity Protection Specialized Unit and Referrals to Other Functions on Form 14103 and deleted direct reference to 21.9.2.9. Combined paragraph four into paragraph one. Deleted table with specific procedures for obtaining clarification of Form 14103. Paragraph five, removed detailed procedures for providing status updates.

(5) IRM 3.28.4.4 - Identity Theft Assistance Requests. In paragraph three, removed unnecessary reference to IRM 21.9.2.1 (5). In paragraph eight note, removed unneeded reference to IRM 21.9.2.9.1. (IPU 14U0232 issued 01-30-2014)

(6) IRM 3.28.4.5.1(3) - Referral Process. Moved information that documents received with UPC 147 RC 0/1 referral may be duplicate to a Note. (IPU 14U0232 issued 01-30-2014)

(7) IRM 3.28.4.5.2(2) - Organization, Function, and Program (OFP) Codes for UPC 147 RC 0 and RC 1 Work. Added OFP 710-4000 with hours only for working referrals on closed cases. (IPU 14U0482 issued 03-13-2014)

(8) IRM 3.28.4.5.2(2) - Organization, Function, and Program (OFP) Codes for UPC 147 RC 0 and RC 1 Work. Corrected OFP from 710-4000 to 710-40000. (IPU 14U0701 issued 04-15-2014 )

(9) IRM 3.28.4.5.2(2) - Organization, Function, and Program (OFP) Codes for UPC 147 RC 0 and RC 1 Work. Clarified that OFP 710-4000 applies to referrals requesting MFT 32 reversals.

(10) IRM 3.28.4.5.3(1) - Generalized Unpostable Framework (GUF) Command Codes. Added reference to 3.12.32.9 for additional information on GUF Command Codes. (IPU 14U0232 issued 01-30-2014)

(11) IRM 3.28.4.5.3(1)c) - Updated the GUF Command Codes to include URC 6 with CCC 3. (IPU 14U0482 issued 03-13-2014)

(12) IRM 3.28.4.5.4 - Research Steps. Paragraph one, included moving to MFT 32 as one of the resolutions. Paragraph two, added reminder that the prior year TC 150 may be an IDT return. Paragraph three, changed reference from "good" return to return filed by SSN owner. Added paragraph five, information on new MFT 32 procedures. (IPU 14U0482 issued 03-13-2014)

(13) IRM 3.28.4.5.4 - Research Steps. Rearranged section and clarified procedures. Paragraph one, added "moved to IRSN" to resolutions. Added Note explaining that a return filed by the SSN owner may have underreporting and evidence of possible fraud. Paragraph three, removed SSN and IRPTR information from bullet list. Moved checking for IRPTR data into new Paragraph four. Paragraph six, added research steps for schedule C or HSH income (IPU 14U1212 issued 08-05-2014)

(14) IRM 3.28.4.5.5(1) - Determination and Closure Instructions, Table, row B, Then box. Added instructions to send 4310C letter when the determination is that the return was not filed by the SSN owner.

(15) IRM 3.28.4.5.5(1) - Determination and Closure Instructions, Table, Row B, Then box, number three. Added instructions stating to close with URC 0 if CCC "3" is already on the account (IPU 14U1293 issued 08-27-2014)

(16) IRM 3.28.4.5.5(1) - Determination and Closure Instructions. Table, Row A, added instructions that determination had to be supported by following research process in IRM 3.28.4.5.4. Table, Row B, Clarified IRPTR matching and added statement that determination had to be supported by following research process in IRM 3.28.4.5.4. Table Row C, added Note that IRPTR income may be the result of employment related identity theft and added statement that determination had to be supported by following research process in IRM 3.28.4.5.4. Table Row D, added statement that unable to verify based on IRM 3.28.4.5.4 research steps. ( IPU 14U1212 issued 08-05-2014)

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(18) IRM 3.28.4.5.5(1) - Determination and Closure Instructions. Table, row A - added "withholding" to And box. Table, rows C and D, added instructions for moving current year returns to MFT 32. (IPU 14U0482 issued 03-13-2014)

(19) IRM 3.28.4.5.5(1) - Determination and Closure Instructions. Table, Row C, added instructions to Then box to input ID Theft Indicator per IRM 3.28.4.5.7. On row D, corrected IRM reference. (IPU 14U0232 issued 01-30-2014)

(20) IRM 3.28.4.5.6 - Letter 4455C for Additional Information. In paragraph four table, Row A, second Then box, added link to IRM 3.28.4.5.12, Returns on MFT 32 and removed link to IRM 25.25.5.2. (IPU 14U1487 issued 10-15-2014)

(21) IRM 3.28.4.5.6 - Letter 4455C for Additional Information. Paragraph one, clarified that 4455C letter would be sent when a determination cannot be made. Paragraph three, Table row 3, Added Note to check account for new information prior to sending second correspondence request. (IPU 14U1212 issued 08-05-2014)

(22) IRM 3.28.4.5.6 - Letter 4455C for Additional Information. Paragraph one, elaborated on condition for sending letter. Paragraph three note, included additional items to re-check before making a determination. Paragraph three table, clarified steps to take based on the correspondence response. Paragraph four table, added instructions for returns that have already been posted to MFT 32. (IPU 14U0482 issued 03-13-2014)

(23) IRM 3.28.4.5.6(2) - Letter 4455C for Additional Information. Changed the suspense period for 4455C letter from 45 business days to 45 calendar days for domestic mail and also 55 business days to 55 calendar days for international mail. (IPU 14U1114 issued 07-07-2014)

(24) IRM 3.28.4.5.6(3) Table, row 2, Then column, responses to Letter 4455C. Corrected reference to IRM 3.28.4.5.5(1) Table, row B or C. (IPU 14U1075 issued 06-30-2014)

(25) IRM 3.28.4.5.7 - Inputting ID Theft Indicators. In the table, added new row one for inputting indicators on accounts where the return was moved to MFT 32. In rows two to four, clarified that instructions applied to prior year returns.(IPU 14U0482 issued 03-13-2014)

(26) IRM 3.28.4.5.8 - Correspondence after issuing an IRSN. Paragraph one table, changed "bad" to "non-SSN owner" .

(27) IRM 3.28.4.5.9 - For clarity, edited title of section to include "on eFile/MefF Returns" . (IPU 14U0482 issued 03-13-2014)

(28) IRM 3.28.4.5.9(4) - Documents received in response to correspondence for E-File/MeF Returns. Updated timeframe from three to five days for sending documents to Files.

(29) IRM 3.28.4.5.10 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - In paragraphs, one, two and three, added "original" to identify the type of supporting documents needed. (IPU 14U0482 issued 03-13-2014)

(30) IRM 3.28.4.5.10(5) - Review of Deleted Returns. Removed paragraph 7 and added note to paragraph 5 to enter remarks "SPIDT POSS BAD" if majority of income could not be verified or appeared to match a fraud scheme.

(31) IRM 3.28.4.5.10(7) - Review of Deleted Returns. Removed instructions to input CCC 3. (IPU 14U0701 issued 04-15-2014)

(32) IRM 3.28.4.5.11. Added new subsection to provide instructions for resolving closed UPC 147 RC 0 and RC 1 cases that have -R freezes. (IPU 14U0701 issued 04-15-2014)

(33) IRM 3.28.4.5.11(1). Added clarification that instructions for closed cases with -R freezes does not apply to returns that were moved to MFT 32. (IPU 14U1075 issued 06-30-2014 )

(34) IRM 3.28.4.5.12 - Returns on MFT 32. Paragraph one, removed specific reference to TAS OARs and Form 4442s. Added paragraph three, providing procedures for giving TAS the authority to issue manual refunds. (IPU 14U1212 issued 08-05-2014)

(35) IRM 3.28.4.5.12 - MFT 32 returns. Paragraph one, added information that SPIDT would accept referrals and OARs on cases where Rejects input SPC "T" to move the return to MFT 32. Paragraph two, added Note that date of TC 972 AC 506 reversal must match original transaction date. Added table containing steps for completing process of moving a return from MFT 32 to MFT 30 including posting a second UPC 147 and checking for IVO indicators. (IPU 14U1075 issued 06-30-2014)

(36) IRM 3.28.4.6 - IDT Cases. Paragraph two, clarified that SPIDT needs to check for any SERP update that is Identity Theft related. Paragraph three, clarified which IRMs should be used when working Identity Theft cases. (IPU 14U0482 issued 03-13-2014)

(37) IRM 3.28.4.6(4) - IDT Cases. Updated table to change IDT 9 OFP to 710-40019. (IPU 14U0232 issued 01-30-2014)

(38) IRM 3.28.4.7(4) - Added description of CCA 4242 Inventory Control Report and instructions to maintain IDT 1/8/9 inventory below 10 percent. (IPU 14U0909 issued 5-23-2014)

(39) IRM 3.28.4.7(5) - Added procedures for using CC 4243 IDRS Overaged Report to monitor aged cases. (IPU 14U0909 issued 5-23-2014)

(40) IRM 3.28.4.8(5) - IDT Research. Deleted reference to 10.5.3.2.6 and added reference to 3.28.4.8.1, ID Theft, Substantiation Documentation.

(41) IRM 3.28.4.8(7) - IDT Research. Revised instructions to include review of prior years for evidence of identity theft. (IPU 14U1212 issued 08-05-2014)

(42) IRM 3.28.4.8(7) - IDT Research. Removed examples of CIS notes. Instead added link to 3.28.4.13(4) under Closing IDT Cases. (IPU 14U0482 issued 03-13-2014)

(43) IRM 3.28.4.8.1(5) - ID Theft Documentation. Updated instructions for sending the acknowledgement letter. (IPU 14U0232 issued 01-30-2014)

(44) IRM 3.28.4.8.1(3) - Identity Theft Documentation. Revises to clarify that only one of the action codes needs to be present when determining that substantiation documentation is not required to be submitted again. (IPU 14U0482 issued 03-13-2014)

(45) IRM 3.28.4.9 (3) - Streamline Identity Theft Case Processing. Added note providing instructions for determining which IRM 25.25.4.9 procedures would be followed by SPIDT. ( IPU 14U0232 issued 01-30-2014)

(46) IRM 3.28.4.11 - Unprocessed CIS retuns. Revised instructions in the table to adjust the account when unprocessed return is from the SSN owner. (IPU 14U0482 issued 03-13-2014)

(47) IRM 3.28.4.11 - Added new section - Unprocessed CIS Returns. Provided instructions for working unprocessed returns attached to CIS cases. ( IPU 14U0232 issued 01-30-2014)

(48) IRM 3.28.4.12 - Added new section - IDT Cases with Related Unpostable. Provided instructions for referring cases to Return Integrity and Compliance Services (RICS) Taxpayer Protection Program (TPP) unit. ( IPU 14U0232 issued 01-30-2014)

(49) IRM 3.28.4.12(1) - IDT Cases with Related Unpostable. Combined referral instructions for UPC 147 RC 6 and UPC 147 RC 7 together and deleted row three of table (.IPU 14U1487 issued 10-15-2014)

(50) IRM 3.28.4.12(1) - IDT Cases with Related Unpostable. Paragraph 1, Table, updated e-4442 referral categories for UPC 126 RC 0, UPC 147 RC 6 and UPC 147 RC 7. (IPU 14U1212 issued 08-05-2014)

(51) IRM 3.28.4.13 - Closing IDT Cases. Added new paragraph 10, providing instructions not to input a TC 971 AC 506 when an IDT1 is re-categorized as an IDT3 and routed out of scope. (IPU 14U1359 issued 09-18-2014)

(52) IRM 3.28.4.13(4) - Closing IDT Cases. Revised instructions to provide for CIS notes on all affected years (IPU 14U1293 issued 08-27-2014)

(53) IRM 3.28.4.13(6) - Added instructions for linking IRRQ case to related IDT1 case.(IPU 14U1075 issued 06-30-2014)

(54) IRM 3.28.4.13 - Closing IDT Cases. In paragraph 3, added additional IVO criteria for recategorizing a case from IDT1 to IDT8. Added paragraph 4, examples of verbiage for documenting the case determination in CIS. (IPU 14U0482 issued 03-13-2014)

(55) IRM 3.28.4.13(7) - Closing IDT Cases. Added instructions to make sure that the aMend tool uses the CIS case received date. (IPU 14U0701 issued 04-15-2014)

(56) IRM 3.28.4.13 - Closing IDT cases. Added paragraph 3 instructions for re-categorizing certain IDT1 cases as IDT8. Added paragraph 4 instructions to link all CIS cases before closing the IDT case. Added paragraph 5 instructions to link related cases before closing the CIS case. Added note that CIS case must be open in order to add a new scanned document. Added paragraph 6 linking to instructions for statute and statute imminent returns. Added paragraph 7 instructions for sending paper returns for DIF scoring. ( IPU 14U0232 issued 01-30-2014)

(57) IRM 3.28.4.13.1 - Added new subsection - Frivolous Return Penalty. Provided instructions for referring cases with frivolous penalty.(IPU 14U0232 issued 01-30-2014)

(58) IRM 3.28.4.14(4) - Manual Refund Processing, Added reference to ELMS. (IPU 14U0232 issued 01-30-2014)

(59) IRM 3.28.4.16 - 14027-B Referrals to SPIDT. Paragraph 1, added information about Multiple Function Criteria (MFC) cases. Combined Paragraphs 2 and 3, updated IRM 10.5.3.2.11.1.1 title to IPSU Monitoring Multiple function Criteria (MFC) Accounts. Paragraph 3, added instructions for completing Form 14027-B and attaching to a CIS case. (IPU 14U0232 issued 01-30-2014)

(60) Major editorial changes have been made throughout the IRM.

Effect on Other Documents

IRM 3.28.4, dated November 19, 2013 (effective January 1, 2014) is superseded. The following IRM Procedural Updates (IPUs) issued from January 30, 2014 throught October 15, 2014, have been incorporated into this IRM: IPU 14U0232, IPU 14U0482, IPU 14U0701, IPU 14U0791, IPU 14U0909, IPU 14U1075, IPU 14U1114, IPU 14U1212, IPU 14U1293, IPU 14U1359 and IPU 14U1487.

Audience

Individual Master File (IMF) Specialized Identity Theft Units, Wage and Investment, Submission Processing Centers

Effective Date

(01-01-2015)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.28.4.1  (01-01-2015)
General Information and Scope

  1. This IRM will include procedures for working identity theft cases categorized as IDT1, IDT8 and IDT9 and UPC 147 RC 0 and RC 1. The procedures will include research to determine the owner and non-owner of the taxpayer identification number (TIN) and make necessary adjustments to the accounts.

  2. Submission Processing Specialized Identity Theft (SPIDT) Units were established October 1, 2012, in each of the Submission Processing IMF Sites. SPIDT Units will work the following types of cases:

    • Unpostable Code (UPC) 147 Reason Code (RC) 0 and RC 1 cases that are referred from Unpostables for additional research.

    • Category IDT1/8/9 Identity Theft cases from Accounts Management (AM) inventory.

3.28.4.2  (01-01-2015)
Taxpayer Advocate Service (TAS)

  1. This subsection contains information on referring cases to TAS.

3.28.4.2.1  (01-01-2015)
TAS Background Information

  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 procedure is not working as it should.

  2. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) case criteria, if additional information is required.

  3. Employees should not view TAS case criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

3.28.4.2.2  (01-01-2015)
Referring Cases to TAS

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) case criteria), and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

  3. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on Accounts Management Services (AMS), if applicable.

  4. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes

3.28.4.3  (01-01-2015)
Taxpayer Advocate Service (TAS) Operations Assistance Request (OARs)

  1. A Form 12412, Operations Assistance Request (OAR), is used by TAS to request assistance on a TAS case when TAS does not have the authority to take the required action. Unless otherwise noted by manager, OAR cases take precedence over other SPIDT cases.

  2. OARs that need to go to SPIDT will be routed to the SP Input Correction Notice Review (ICN) E-OAR Mailbox at each site. TAS employees will document in the subject line of the email, “IDT1” or “147” case. Any OARs received through the ICN E-OAR Mailbox will be distributed to the appropriate employee and worked as a priority.

  3. Every effort must be made to expedite completion of OAR cases. Time frames for the assigned area to complete the case will be indicated on Form 12412. Any correspondence sent to the taxpayer while TAS has an open control should also be sent to the TAS employee assigned the case.

  4. When TAS has requested an expedite processing, the Operating Division or Functional Liaison will acknowledge receipt via Form 3210 secure messaging E-mail, facsimile, or by telephone within one (1) workday of receipt of the OAR. When TAS does not require expedite processing, the Operating Division or Functional Liaison will acknowledge receipt via Form 3210 secure messaging E-mail, facsimile, or by Telephone within three (3) workdays of receipt of the OAR.

  5. If additional research or documentation is required on an OAR, the employee assigned the OAR will contact the assigned TAS employee within one (1) workday of the determination, and within one (1) workday of the receipt of the OAR in the case of expedite processing OARs, to obtain information and to re-negotiate the requested completion date. If the TAS employee does not provide the information within the timeframe provided, follow procedures outlined in the Service Level Agreement.

  6. If resolution of a taxpayer's case cannot be completed by the requested time frame or by a negotiated extension date, the employee will immediately notify his or her manager. The manager/employee will work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon time frames for follow-up based on the facts and circumstances of the particular case.

  7. The manager/employee assigned the case will discuss the findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer however this does not prohibit the manager/employee from also communicating that decision to the taxpayer.

  8. If the TAS contact and the manager/employee assigned the case cannot agree upon the resolution to the taxpayer's problem, the TAS employee will elevate this disagreement to the manager who will discuss it with the appropriate Operating Division manager. The manager/employee assigned the case will also elevate any disagreement to his or her manager.

  9. Upon resolution of the case, the BOD/Function employee assigned the OAR will complete the following information on Form 12412 and place the folder in the designated box:

    • Section V - Lines 3, 5, 6, 7, 8, 9, 10

    • Section VI - Lines 1a, 1b, 2a, 2b, 2c

      Note:

      Lines 2a, 2b, and 2c are completed only if rejecting.

    The Form 12412 must be returned to the TAS Case Advocate within three (3) workdays from the date that all actions have been completed and transactions posted. For more information, please refer to: IRM 13, Taxpayer Advocate Service.

3.28.4.4  (01-01-2015)
Identity Theft Assistance Requests (ITAR)

  1. SP examiners will receive a Form 14103, Identity Theft Assistance Request (ITAR), referral from an IPSU customer service representative (CSR) (Andover or Fresno).

  2. ITARs are similar to TAS OARs, but the cases must involve identity theft and meet TAS criteria 5-7. Cases referred with the Form 14103 should be considered priority work (similar to a TAS OAR).See IRM 10.5.3.2.10.1.2, The Identity Protection Specialized Unit (IPSU) and Referrals to Other Functions on Form 14103.

  3. When the Form 14103 is received, send an acknowledgement within 5 business days via secure e-mail or by entering a case note on the linked case on AMS/Correspondence Imaging System (CIS).

    Exception:

    If the control related to the Form 14103 results in an IDT9 control, acknowledgment of the Form 14103 referral is not needed UNLESS the requested completion date cannot be met. Contact is still required if the requested completion date cannot be met.

  4. Once receipt acknowledgment of the Form 14103 has been sent back to the IPSU CSR, and questions and completion dates have been agreed to, convert your case's control from the originally assigned category (IDT1 or IDT8) to IDT9 on AMS/CIS and IDRS. DO NOT CHANGE THE RECEIVED DATE.

  5. SPIDT will continue to work the IDT9 case in the same way as an IDT1 case. The SPIDT examiner is required to provide a status update every 30 days to AM IPSU.

  6. Once the tax related issue is resolved, and all adjustment actions have been input, return the Form 14103 to the IPSU CSR with Section V and VI completed via CIS or fax when CIS is not available. Enter CIS case note; "F14103 Section V and VI Completed."

3.28.4.5  (01-01-2015)
Unpostable Code (UPC) 147 Reason Code (RC) 0 and RC 1

  1. The unpostable condition, UPC 147 RC 0 occurs when a return does not contain a matching Identity Protection (IP) PIN, when an IP PIN is present in the entity. See IRM 3.12.179.42.2,UPC 147 RC 0 - Identity Protection Personal Identification Number (IP PIN).

  2. The unpostable condition, UPC 147 RC 1, occurs when a return attempts to post to an account containing an unreversed TC 971 AC 501 or 506 and does not pass established identity theft business filters. See IRM 3.12.179.43, UPC 147 RC 1, Possible Identification Theft Procedures.

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  4. UPC 147 RC 0 and RC 1 cases that unpost are automatically routed to the Unpostable function for preliminary research and resolution.

  5. When Unpostables is unable to determine whether the return was submitted by the Social Security Number (SSN) owner or by an unauthorized filer, they will refer the case to the SPIDT Unit. Unpostables will re-assign the unpostable case to the generic unit number for the SPIDT Unit at their site.

3.28.4.5.1  (01-01-2015)
Referral Process

  1. Each case referred by Unpostables may contain a UPC 147 Comparison Checklist, identifying the research steps taken and the criteria identified for referral. See IRM 3.12.179-6 and IRM 3.12.179-7, for examples of the checklists.

  2. For paper returns, Unpostables will forward the entire return with any attachments, the Form 4251 charge-out, and the checklist to SPIDT. Unpostables will only make one request to Files for the documents prior to referring a case to SPIDT. If the documents are not received from Files on the first request, then Unpostables will send SPIDT just the charge-out with a notation that documents were not received.

  3. Any substantiation documentation received with UPC 147 RC 0/1 cases will remain attached to the return. The documentation will be reviewed in making the determination of the true owner of the social security number. Substantiation documentation includes Form 14039, Identity Theft Affidavit, police reports, copies of identification cards, etc.

    Note:

    Often the documentation received with an UPC 147 RC 0/1 case is a duplicate of documentation previously submitted by the taxpayer.

3.28.4.5.2  (01-01-2015)
Organization, Function, and Program (OFP) Codes for UPC 147 RC 0 and RC 1 Work

  1. SPIDT examiners should use OFP 290-40012 for time spent working UPC 147 RC 0/1 cases. OFP 550-40012 should be used for clerical activities related to UPC 147 RC 0/1 cases.

  2. Use OFP 710-40000 with hours only for working referrals on closed UPC 147 RC 0/1 cases including requests to move returns from MFT 32 to MFT 30.

3.28.4.5.3  (01-01-2015)
Generalized Unpostable Framework (GUF) Command Codes

  1. The following command codes (CCs) are used for closing unpostable cases. See IRM 3.12.32.9, GUF Command Codes (CC), Definers, Status, and Nullification Codes General Information, for more information.

    1. CC UPTIN is used to display all open upostable cases for a specific TIN. CC UPTIN is used to get the cycle sequence number for a case.

    2. CC UPDIS is used to display unpostable records. When CC UPDIS is input with cycle sequence number, the response screen display shown will be CC UPRES.

    3. CC UPRES is used to close the unpostable case.CC UPRES is displayed when CC UPDIS is input. The unpostable resolution code (URC) is entered on the UPRES screen. Input URC "0" to re-post a return to Master File. Input URC "6" to make changes to the account prior to re-posting the return. URC 6 would be used in order to input a CCC 3 to hold the refund once the return is posted.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. CC UPCASZ is used to enter remarks. Overlay CC UPRES with CC UPCAS using Definer “Z”.

3.28.4.5.4  (01-01-2015)
Research Steps

  1. SPIDT will make the determination of whether the unpostable return was filed by the owner of the SSN (good return). Based on the determination, the return will be posted, moved to MFT 32, moved to an IRSN or ≡ ≡ ≡ ≡ ≡ ≡

  2. Research using CC ENMOD, IMFOL, TRDBV, DDBKD, RTVUE, NAMES, INOLE, DUPOL, FFINQ, REINF, and IRPTR, etc., as applicable.

  3. Compare data from the return and attachments to prior years posted return history to determine if the return was submitted by the SSN owner. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Review the account and the returns to determine what information matches the previous year's fraud return and what matches the return filed by the SSN owner.

    • Name

    • Secondary Name

    • Secondary Social Security Number (SSSN)

    • Address

    • Dependent Name(s)

    • Dependent SSN(s)

    • Dependent Relationship(s)

    • Income Amount(s)

    • Earned Income Tax Credit (EITC) claimed

    • Direct Deposit Information

    • Occupation

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

    • Similar tax data

    • Tax preparer

    Note:

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

  4. Check CC IRPTR (if available) to verify if the information on the return matches IRP documents:

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  7. Starting for processing year 2014, a new MFT 32 has been established to contain current year tax returns that have been identified as identity theft. The return will be moved from MFT 30 to MFT 32 by inputting TC 971 AC 111 on MFT 30 with the DLN of the identity theft return in the Misc field. Only TC 976 will post to MFT 32.

3.28.4.5.5  (01-01-2015)
Determination and Closure instructions

  1. Follow the steps below to close the unpostable and input remarks.

    If... And... Then...
    A. The determination is that the return was filed by the SSN owner Research supports this determination per IRM 3.28.4.5.4. Post the return:
    1. Access CC UPDIS. (Response screen will be CC UPRES).

    2. Input Unpostable Resolution Code (URC) 0.

    3. Input comments “SPIDT-Good.”

    B. The determination is that the return was not filed by the SSN owner This was determined because
    • Information on IRPTR doesn’t match or

    • IRPTR is not available and other research doesn’t support income claimed.

    Research supports this determination per IRM 3.28.4.5.
    If current year return, move the return to MFT 32:
    1. Input TC 971 AC 111 on MFT 30 and include the DLN of the Identity Theft return in the MISC field.

    2. Suppress any notices.

    3. Using CC UPRES, close the unpostable with URC 6, input CCC "3" and input a release cycle in the REL CYC field that is one cycle beyond the current cycle (YYYYCC).If an IDRS error message appears "EXISTING CCC 3", post the return with URC "0" and do not input CCC "3" ,

    4. Input comments "SPIDT-BAD."

    5. Verify the taxpayer's address on ENMOD and update if needed. Send a 4310 C letter to address of the SSN owner.

    6. Input the ID Theft indicator, see IRM 3.28.4.5.7.

    If prior year return,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Using CC UPRES, close the unpostable≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Input comments "SPIDT-BAD."

    3. #Verify the taxpayer's address on ENMOD and update if needed. Send a 4310 C letter to address of the SSN owner.#

    4. Input the ID Theft indicator, see IRM 3.28.4.5.7.

    C. The determination is that the return was not filed by the SSN owner
    • IRPTR is available to verify that the income was actually earned.May be employment related identity theft fraud.Possible multiple people reporting income under same SSN.

    • Research supports this determination per IRM 3.28.4.5.4.

    1. Move the return to an IRSN. Use a existing IRSN if one is identified. Otherwise obtain a new IRSN.

    2. Input ID Theft indicators, see IRM 3.28.4.5.8.

    3. Complete Form 8749, Unpostable Action and Routing slip (or locally developed form) including request to use IRSN 9XX-XX-XXXX*, deny the personal exemption for the primary taxpayer, remove any EIC, and input CCC 3 to freeze any possible refund. Also include the closing date in box 17

    4. Input URC 8 in UPRES to forward case to Rejects. In the remarks field put “IRSN 9XX-XX-XXXX*”. In the history remarks field add the same comments as on Form 8749.

    5. Attach Form 8749 to case along with edited paper return or MeF print and send the case to Rejects. For Philadelphia DLN cases worked by CMODE, once a week on Friday morning, the workleader will send all the completed Form 8749s by secure e-mail to the Ogden Rejects contact.

    6. Send Letter 4456C and Letter 4457C per IRM 3.28.4.5.8.

    7. Close the case.

    D. Unable to make a determination whether or not the return was filed by the SSN owner Cannot verify per IRM 3.28.4.5.4 criteria. Send the Letter 4455C for additional information. See IRM 3.28.4.5.6.

3.28.4.5.5.1  (01-01-2014)
Resolution for MFT 29 Form 5329

  1. A return that meets the criteria for UPC 147 RC 0/1 may also have an associated Form 5329 on MFT 29. If the MFT 29 unposts as UPC 147 RC 0/1, close the unpostable with the same resolution as the associated MFT 30 return.

3.28.4.5.6  (01-01-2015)
Letter 4455C for Additional Information

  1. If unable to make a determination whether or not the return was filed by the SSN owner:

    • Send Letter 4455C, UPC 147 — Taxpayer Inquiry Letter, to the taxpayer’s address on the return. Select the Paragraph A, B or C address that corresponds to the campus sending the letter.

  2. Input the following comments to notify other functions that correspondence was sent. Use CC UPCASSC to suspend the case for up to 45 calendar days for domestic mail and 55 calendar days for international mail.

    If... Then...
    1. Correspondence is needed for additional information from the taxpayer Access CC UPCASZ and input comments "SPIDT-4455C SENT" .
    2. Correspondence is needed a second time (ex: a requested page is missing or not legible) Access CC UPCASZ and input comments "SPIDT-2nd CORRSENT" .
  3. Take the following action based on the response to the Letter 4455C:

    Note:

    Re-check IRPTR to see if any wages, withholding, 1099s, etc. have been added since the correspondence was sent. Also check for the following updated information: a second return has posted on the account; an address has been updated; a filing extension (TC 460) or payment (TC 610) has posted to the account; there is additional phone or TAC office information on AMS. Use the new information in addition to the correspondence response to aid in making a determination.

    If... Then...
    1. The taxpayer provides a response sufficient to make a determination of whether or not the return was filed by the SSN owner. Close the unpostable by following the appropriate determination and closure instructions. SeeIRM 3.28.4.5.5(1), table for instructions.
    2. The taxpayer does not respond within the prescribed time frame. See IRM 3.28.4.5.5(1) table row B or C for instructions to move the return to MFT 32 or post the return to an IRSN.
    3. The taxpayer’s response is incomplete (indicates that they filed the return but does not provide all the requested information or response is not legible.) Send a Letter 131C, Information Insufficient or Incomplete for Processing Inquiry or other appropriate letter to request the missing information. Input comments "SPIDT-2nd CORRSENT and suspend for the appropriate time period."

    Note:

    Make sure to review the account for any new and relevant information prior to sending a second request.

  4. If a late response to the Letter 4455C is received, research the account to determine what action to take.

    If... And... Then...
    A. The taxpayer submits the requested documentation or a different/better TIN The return has been posted to an IRSN,
    1. Take appropriate action to merge/resequence the IRSN to the provided TIN.

    2. Adjust the account to allow any exemptions and/or credits that were disallowed when the return posted to the IRSN.

    The return has been moved to MFT 32. Move the return back to MFT 30:
    • Input TC 971 AC 111 on MFT 32, include the DLN of the return to be moved to MFT 30 and include the notice suppression, See IRM 3.28.4.5.12, Returns on MFT 32,.

    • Reverse any TC 971 AC 506 incorrectly posted on the account.

    The return has not posted to an IRSN yet. Monitor the IRSN for posting of the return and follow the steps in box A above.
    B. The taxpayer responds that s/he did not file the return   No further action is required.

3.28.4.5.7  (01-01-2015)
Inputting ID Theft Indicators

  1. When the unpostable condition is resolved, the account must be marked with IDT indicators as follows. For more information, see IRM 10.5.3-10, TC 971 AC 506 - IRS-Identified Tax-Related Identity Theft Case Closure.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    ≡ ≡ ≡
  2. Examples of case where "WI SP MULTFL should be input." (The return is being deleted as shown in TRDBV):
    Example 1:
    AA 1040 2012 2013-06-10 N/C P 1 MEFILE MF UNPOSTABLE
    AB 1040 2012 2013-04-04 N/C P 1 PAPER GUF VOIDED/DELETED
    AC 1040 2012 2013-02-14 N/C P 1 ONLINE ELF REJECTED
    Example 2:
    AA 1040 2012 2013-04-17 N/C P 1 PAPER MF POSTED
    AB 1040 2012 2013-06-10 N/C P 1 MEFILE MF UNPOSTABLE
  3. Example of case where "WI SP UPC147" should be input. (Unpostable return is being deleted as shown in TRDBV):
    AA 1040 2012 2013-06-10 N/C P 1 MEFILE MF UNPOSTABLE
    AB 1040 2012 2013-02-14 N/C P 1 ONLINE ELF REJECTED

3.28.4.5.8  (01-01-2015)
Correspondence after Issuing an IRSN

  1. After establishing an IRSN or moving the return to an existing IRSN, send the following correspondence to the address as indicated in the table.

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

    If the address on the tax return and the LKA are the same address, only issue a Letter 4456C.

3.28.4.5.9  (01-01-2015)
Documents Received in Response to Correspondence on E-file/MeF Returns

  1. In response to the Letter 4455C requesting additional information, the taxpayer may send in various documents. The documents should be used in determining the identity of the return filer. Once the case is resolved, then the documents should be attached to the return and sent to Files. If the return was e-filed, follow these instructions for sending the documents to Files.

  2. Attach IDRS document input tag (Form 12772 IMF ADJ54 Adjustment Format) to each E-file/MeF reply. Complete form with:

    • Employee IDRS number

    • Input Date

    • TC 290

    • Amount ".00"

    • TIN

    • Tax Period

    • Block ( for MFT 30 use Blocking Series 05)

    • Remarks "Attachment only" and

    • Sequence number. Sequence numbers for input should begin with "1" through "999" and remain in order.

  3. Input TC 290 on IDRS to generate a re-file DLN to the Files area which is used to attach the reply. Access CC TXMODA, overlay with CC REQ54, Xmit. This will bring up the CC ADJ54 screen. Input the following:

    1. Sequence number from the IDRS input tag.

    2. Blocking Series (BLK) as "05" .

    3. Correspondence Received Date (CORRESP-DT). This should be the received date stamped on the correspondence by Receipt & Control.

    4. IRS Received Date (IRS-RCVD-DT) as "*" .

    5. Transaction Code (TC) as "290" .

    6. Transaction amount (AMT) as "00" .

    7. Hold-CD as "3" .

    8. SOURCE-DOCUMENT-ATTACHED as "Y" .

    9. REMARKS as "Attachment only."

  4. Monitor the TC 290 until posted. Prepare a routing form and send to Files within 5 days of posting.

3.28.4.5.10  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

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

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

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

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

      Note:

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

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

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.28.4.5.11  (01-01-2015)
Review of Closed UPC 147 RC 0 and RC 1 cases with -R Freezes

  1. TAS OARs may be received on closed UPC 147 RC 0 and RC 1 cases that have a -R freeze input by SPIDT (return was not moved to MFT 32).

  2. Review the return and account information again. Re-check CC IRPTR to see if any wages, withholding, 1099s, etc. have been added since the case was closed. Use the new information to aid in making a determination.

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

3.28.4.5.12  (01-01-2015)
Returns on MFT 32

  1. Requests may be received asking that a return be moved from MFT 32 to MFT 30 in order for a refund to be processed. If the case was originally worked by SPIDT or the ERS/Rejects function input special processing code (SPC) "T" , then research to verify whether the return was actually filed by the SSN owner. Review any information included with the referral or OAR and check AMS/CIS for relevant notes.

  2. If you determine that the return was incorrectly posted to MFT 32, take the following actions:

    • Input TC 971 AC 111 on MFT 32, including the DLN of the return to be moved to MFT 30 and the notice suppression. See IRM 25.25.5-2, FRM77 TC 971 AC 111 Input Screen.

    • Reverse any TC 971 AC 506 that was input when the return was moved to MFT 32.

      Note:

      Note: the date of the TC 972 AC 506 must match the original transaction date. See IRM 10.5.3-11, IMF Only TC 972 AC 506 Tax-Related, Reversal of Identity Theft Case Closure, No Taxpayer Provided Documents.

    • Update AMS notes as appropriate.

    If... Then...
    A. The return was previously an UPC 147 RC 0 or 1, the return may unpost again as UPC 147 RC 0 or RC 1 when trying to post to MFT 30.
    • Monitor the account for the return to post or for the new unpostable. Open an SPIDT control base using category code "MISC" , activity "MFT32REV" , and status "M" .

    • Compare the DLN of the unpostable return with the DLN of the TC 976 posted on MFT 32 to ensure it is the same return.

    • Reassign the unpostable to SPIDT and post the return with URC 0. Continue to monitor the return to post.

    • Once the return posts, if an unreversed TC 971 AC 134 or TC 971 AC 199 is posted to TXMOD, then open a control base to IVO IDRS #1487533333 using category code “MISC”, activity “MFT32REV”, and status “M”.

    • If TXMOD does not contain an unreversed TC 971 AC 134 or AC 199, then input 290 for $.00. to release the refund.

    B. The return was coded with SPC T by ERS, the return will post to MFT 30 with an -R freeze.
    • Monitor the case until the return has posted to MFT 30. Open an SPIDT control base using category code "MISC" , activity "MFT32REV" , and status "M" .

    • Once the return posts, if an unreversed TC 971 AC 134 or TC 971 AC 199 is posted to TXMOD, then open a control base to IVO IDRS #1487533333 using category code "MISC" , activity "MFT32REV" , and status “M”"MFT32REV" .

    • If TXMOD does not contain an unreversed TC 971 AC 134 or AC 199, then input 290 for $.00. to release the refund.

  3. A TAS OAR may request authority to process a manual refund for a hardship case related to a return incorrectly moved to MFT 32. If you determine that the refund should be released but the return is still in the extended process of posting back to MFT 30, you may give TAS the delegated authority to issue a manual refund. Do not give permission for a manual refund if TC 971 AC 134 or AC 199 is present, indicating that the income and/or wages need further verification. If the return has unposted UPC 147 RC 0/1, then close with URC 6 and input CCC "O" (letter O) to prevent a systemic refund. Provide the amount of the expected refund to TAS by sending a copy of the UPTIN screen with the refund amount circled.

3.28.4.6  (01-01-2015)
IDT cases

  1. SPIDT is assisting Accounts Management with working its identity theft inventory. SPIDT will work the following category type cases from AM, “IDT1”, “IDT8” and “IDT9”. In order to maintain consistent resolutions, SPIDT will primarily follow the AM Part 21 instructions for working IDT cases unless otherwise indicated in this IRM.

  2. The SPIDT manager should regularly check the SERP web site for updates to this IRM as well as any Identity theft related updates that may be relevant.

  3. The following IRMs will often be used when working IDT cases:

    • IRM 10.5.3, Identity Protection Program

    • IRM 21.4.4, Manual Refunds

    • IRM 21.5.2, Adjustment Guidelines

    • IRM 21.6.2, Adjusting TIN-Related Problems

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

    • IRM 25.25.4, Integrity and Verification Identity Theft Return Procedures

    Note:

    This list is not exhaustive.

  4. Identity Theft related Category Code Definitions

    Category Code Type of Case SP Function and Program for Time Reporting
    IDT1 Involves taxpayer self-identified identity theft 710-40012
    IDT8 Involves identity theft (CP 05A, cases with prior Integrity and Verification Operations (IVO) involvement or deceased taxpayer cases only) 710-40012
    IDT9 Involves Form 14103, Identity Theft Assistance Request (ITAR) referral 710-40019
    DUPF Involves two returns attempting to post to the same tax module 710-40050
    XRET Amended return 710-40051
    OTHE Other adjustments 710-40000
    IRRQ Internal request
    TPRQ Taxpayer request (receipt of a Form 14039)

    SPIDT examiners should use the above OFP codes for reporting time spent working IDT related cases.

  5. SPIDT will receive mainly IDT1 cases. Some IDT1 cases will become IDT8 or IDT9 cases while they are being worked. SPIDT is responsible for resolving IDT1 cases that are re-categorized as IDT 8 or 9.

  6. When an IDT1 case is assigned, there may be other open cases linked to the IDT1 case, such as duplicate filing, amended return, etc. In the process of working the IDT1 case, SPIDT will work the associated cases.

  7. There are additional IDT category codes for inventory that is not worked by Submission Processing. See IRM 21.6.2.4.2.3, Preliminary Research, for more information on all of the IDT category codes.

3.28.4.7  (01-01-2015)
Assigning IDT Cases through the Correspondence Imaging System (CIS)

  1. AM will assign cases to SPIDT through the Correspondence Imaging System (CIS). An established number of cases will be assigned to SPIDT each week. CIS will be used to monitor the assigned inventory.

  2. Additional information about CIS can be found in IRM 21.5.1.5, Correspondence Imaging System (CIS) Procedures. Since CIS was created for AM, not all of the CIS procedures are applicable to SP. Use the information in IRM 21.5.1.5 for general knowledge of how CIS is structured and operates.

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

  4. The CCA 4242 IDRS Inventory Control Report is used to identify:

    • The weekly receipts and closures under each category.

    • The number of cases aged upon receipt.

    • The number of aged cases in each category.

    IDT inventories should be kept to a manageable level and aged cases are to be worked as quickly as possible. Total aged cases must not exceed 10 PERCENT of the ending inventory reported on the Management Information Report (MIR). If aged inventory exceeds 10 percent then the inventory will be considered unmanageable. Management measures must be taken to bring percentages back to manageable levels.

  5. The CCA 4243 IDRS Overage Report also known as the aged case listing is issued weekly and lists all cases controlled to an IDRS employee number (in IRS received date order). This reports should be used as a tool for preventing the IDT inventory from becoming overaged. The Manager/Lead should review this report to ensure cases are being worked according to IRS receipt dates.

3.28.4.8  (01-01-2015)
IDT Research

  1. SPIDT should start case processing by following the procedures in IRM 21.6.2.4.2.3, Preliminary Research. This IRM has instructions for determining whether the case contains returns filed by the owner of the SSN.

  2. Preliminary research may have already been completed on the case. AM CSRs may have conducted research in order to determine whether the case should be categorized as IDT1. There may be AMS History/CIS notes stating "Bad/Good" or "Good/Bad" "per IRP data" or "Refund Scheme" , but it is the responsibility of SPIDT to verify that the AM CSR's determination is accurate.

  3. Use of the following tools will be an important part of your research:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  4. If there is no indication of any prior research, then the case may have been generated by the CP 36 Transcript batch tool or the CP 36I transcript. Cases identified as IDT1 criteria from a transcript, will not have any preliminary research done.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. If Form 14039 is not on CIS, then order the return to see if the form is attached. See IRM 21.6.2.4.2.3(5) for additional conditions when it might be necessary to order a return. Use CC ESTABD with specific definers to order identity theft related returns.

    • ESTABD, definer “N” – Request for paper copy of the return for ID Theft case. “ID Theft Paper” prints below the DLN on Form 4251.

    • ESTABD, definer “Q” – Request for a return to be scanned into CIS for ID Theft case. “ID Theft Scan” prints below the DLN on Form 4251.

  7. In order to make the taxpayer whole, research the account to identify all tax years impacted by identity theft including prior years, all years listed on Form 14039, as well as all subsequent years. Take the necessary actions to resolve identity theft issues on all affected active years. See IRM 21.6.2.4.2.3 (2) for more information. Leave CIS notes indicating the determination for each affected year. See IRM 3.28.4.13 #(5) # for examples of CIS notes.

3.28.4.8.1  (01-01-2015)
Identity Theft Substantiation Documentation

  1. The Identity Theft Affidavit, Form 14039, is accepted from taxpayers in support of an allegation of identity theft. The IRS only accepts the IRS affidavit or a police report for substantiation purposes.

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

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

    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡

    • ≡ ≡ ≡

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

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

3.28.4.9  ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Note:

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

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

3.28.4.9.1  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

3.28.4.10  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

3.28.4.11  (01-01-2015)
Unprocessed CIS returns

  1. There may be instances where a return image is attached to a CIS case, but the return is not posted as a TC 150 or TC 976. Follow these instructions for resolving the case.

    If... And... Then...
    1. The unprocessed return in CIS is determined to have been filed by the SSN owner. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Print return image from CIS.

    • Send return to batching for processing.

    • Close CIS case with remarks "Original return forwarded to SP for processing."

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1.Adjust the account to the unprocessed return by following the procedures in IRM 25.25.4.7, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted (No Lost Refund) Process or IRM 25.25.4.8, Identity Theft Category 7 — ID Theft Return Posted/Good Return Posted - Lost Refund Process.

3.28.4.12  (01-01-2015)
IDT Cases with Related Unpostable

  1. There may be instances where the return associated with the IDT1 case is unpostable. The unpostable is likely to be UPC 126 RC 0 and UPC 147 RC 6 or RC 7. These unpostables are worked by Return Integrity and Compliance Services (RICS) Taxpayer Protection Program (TPP). Follow these instructions to close the IDT1 case and send a referral.

    If... Then...
    The IDT1 return is unpostable UPC 126 RC 0
    1. Close the IDT1 case.

    2. Input TC 971 AC 501.

    3. Send e-4442 referral to TPP. Use category "RICS IVO - TPP."

    4. Include the CIS case number

    5. Add a narrative indicating which return is good or bad.

    The IDT1 return is unpostable UPC 147 RC 6 or UPC 147 RC 7
    1. Close the IDT1 case.

    2. Input TC 971 AC 501.

    3. Send e-4442 referral to TPP. Use category "RICS IVO - UP 147 RC 6/7."

    4. Include the CIS case number.

    5. Add a narrative indicating which return is good or bad.

    .

3.28.4.13  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

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

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

    • "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡

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

    • "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡

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

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

    Note:

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.28.4.13.1  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.28.4.14  (01-01-2015)
Manual Refund Processing

  1. During the resolution of an IDT case, it may be necessary to issue a manual refund if a refund cannot be systemically released. Refer to IRM 21.4.4.1, What is a Manual Refund? and IRM 21.4.4.4, Preparation of Manual Refund Form, for additional guidance on issuing a manual refund.

  2. Use of the IAT Manual Refund Tool is mandatory when preparing/initiating a manual refund request and use of the IAT/EMT Erroneous Manual Refund Tool is mandatory when monitoring a manual refund request.

  3. All manual refunds must be monitored daily until the refund post, in order to prevent an erroneous refund. The Erroneous Manual Tool (EMT)/Case Management Tool is required to be run daily as long as there is an open manual refund. The monitoring process also includes a mandatory managerial review. For specific information on the EMT/Case Management Tool and the review process, see IRM 21.4.4.5.1, Monitoring Manual Refunds.

  4. There are mandatory training requirements for manual refund processing:

    • All Submission Processing employees involved in initiating/approving manual refunds must complete training (ELMS Course 30914 Manual Refunds) annually and prior to being assigned command code (CC) RFUND.

    • All Submission Processing employees involved in monitoring manual refunds must complete training (ELMS Course 42841 Monitoring Manual Refunds) annually.

    • Record of employee training must be documented, maintained, and available for review in the Enterprise Learning Management System (ELMS).

3.28.4.15  (01-01-2015)
Case Transfers

  1. SPIDT will only re-assign cases to another area based on criteria already established by AM for IDT cases.

  2. The Submission Processing Reassignment List under CIS Reference Guides https://organization.ds.irsnet.gov/sites/WIAmFrsCIS/SitePages/Reference%20Guides.aspx provides instructions for reassigning cases with issues such as correspondence in Spanish, open XRET case, open carryback, and open NMRG. These are issues that SPIDT would not be able to resolve.

3.28.4.16  (01-01-2015)
14027-B Referrals to SPIDT

  1. The Identity Protection Specialized Unit (IPSU) in Wage & Investment, Accounts Management, will refer cases via Form 14027-B, Identity Theft Case Referral, to SPIDT. Form 14027-B is sent to functions when taxpayer’s account meets Multiple Function Criteria (MFC). MFC is defined as an identity theft case requiring resolution across functions, see IRM 10.5.3.2.3, Multiple Function Criteria (MFC) Cases Requiring Referral to IPSU for Monitoring - IMF. The form is used to notify functions that an IPSU caseworker will be monitoring case activity and following up on a regular basis. Form 14027-B will be routed through designated Identity Theft Liaisons. and forwarded to functional employees.

  2. IPSU will send the SPIDT Liaison a secure e-mail with notification that an IDTX CIS case with an imaged Form 14027–B has been linked to an open CIS case at his/her site. The title of the e-mail must say "New Form 14027–B" or "Form 14027-B Follow-up - 1st (2nd, 3rd, etc)," depending on how many times a follow-up is needed. See IRM 10.5.3.2.11.1.1, IPSU Monitoring Multiple Function Criteria (MFC) Accounts, paragraph 4 for information on completing the form.

  3. Be sure to annotate the Form 14027-B before closing your CIS case if one is attached. Annotate Form 14027 B sections V, VI and VII with your pertinent case information. You may find the Form 14027-B attached to another CIS case for the same tax year while researching your CIS case. Ensure all related CIS cases (for the same tax year) are linked to your IDT case before closing your control. Do not close the IDTX control. Be sure you only close the CIS case you are working on. Once the IDT case has been closed, attach a completed Form 14027–B to the case and return to IPSU through CIS.

    Note:

    If the case has been forwarded to another function for action, then return Form 14027-B, with Section VI completed, to the IPSU identity theft caseworker.


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