Refer taxpayers to the TAS (See IRM 13.1, TAS Taxpayer Advocate Case Procedures) when the contact meets TAS criteria (See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and the taxpayer’s issue cannot be resolved the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases that can be completely resolved in 24 hours, as well as, cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS. For more information on Taxpayer Assistance Order (TAO) refer to IRM 13.1.20, TAS Taxpayer Assistance Order (TAO) Process.

Taxpayers whose situations meet Taxpayer Advocate Service (TAS) criteria 5-7 AND involve identity theft will be considered meeting IPSU criteria, see IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information. When you refer cases to IPSU, use Form 4442, Inquiry Referral. Follow IRM 4.19.13.25.1, Identity Theft Overview for Exam procedures for referring Form 4442.

When a case requires referral to the Examination function, the TAS employee prepares an Operations Assistance Request (OAR), Form 12412. Form 12412 identifies the taxpayer’s issue, specific assistance requested from the Operating Division or Function, TAS case criteria met, and recommendation for resolution. TAS will secure and forward copies of signed amended returns and/or any documentation necessary for the resolution of the OAR.

OARs are forwarded to the Exam Unit via a Form 3210, Document Transmittal. To the extent possible, the Form 3210 and attachments will be sent via encrypted e-mail. The Form 3210 and attachments may also be faxed, mailed or hand carried to Exam.

Referrals from TAS will include:

TAS Case Advocate will:

Operational Liaison/Exam Coordinator is an Exam technical employee who will review the Form 12412, Operations Assistance Request (OAR), for completeness and correct routing. The OAR must contain:

If the Form 12412, Operations Assistance Request (OAR), is incomplete, return the case to TAS on Form 3210, Document Transmittal, within one workday.

If an OAR is routed by TAS to the incorrect office or campus location, the W&I, SB/SE and or EITC Business Unit Liaison will reject and return the OAR to TAS within three (3) workdays of receipt or within one (1) workday where TAS has requested expedite processing. The appropriate Business Unit Liaison will complete Section VI of Form 12412 indicating the reason for the rejection, citing the W&I SLA Addendum, or SB/SE SLA Addendum and IRM references (when applicable). TAS will issue a new OAR with the correct routing information.

If the Form 12412 is complete:

If the case is in AIMS Status 00-09, the Operational Liaison or designee will screen the case and resolve if possible. See IRM 4.19.13.23.5, Premature Referral Cases, AIMS Status 00-09, for procedures.

The Operational Liaison will determine which team/function is responsible for resolving the taxpayer issue. For OARs that require expedite processing, the receiving office will assign within one workday to a tax examiner (TE) upon receipt from TAS. All other cases will be assigned within three workdays.

For all cases involving complete OARs, the Operational Liaison will

For aging consistency purposes, all operations will use calendar days when counting the age of a case.

Any OAR closed "No Relief Granted" will be closed out of the receiving area's inventory and returned to the TAS office. These cases should never be rejected back to TAS. If the taxpayer asks to reopen his case, and sends in new additional information/documentation, the incoming OAR will be opened and treated as a new request/case.

Upon receipt of an OAR case, research/review ACE Action Report or other IDRS prints as necessary for prior year examination closing action.

If the prior year return was closed no-changed and the same information is reflected in the current year, close the case. Refer to IRM 21.4.4, Manual Refunds, if applicable and IRM 4.19.14.6, Recertification, for procedures on removing the recertification indicator.

If the taxpayer was examined and the research indicates that one or more dependents were disallowed in the prior year, review CEAS or obtain copies of workpapers and RAR (Examination Report).

Operational Liaison will:

The completed folder is given to the clerk for input. Using information found on the Form 12412, Operations Assistance Request (OAR), the clerk will:

The TE will:

The TAS Case Advocate must be kept apprised of action and/or contacts made by the TE with the taxpayer or practitioner. Telephone contact with the TAS advocate will not be conducted using the toll-free telephone number.

TE case evaluation of TAS referral steps:

Examination Closing of TAS referral steps:

After all the closing actions have been completed, including inputting any adjustments:

IRM 10.5.3, Identity Protection Program, provides service wide guidance on identity theft issues. It is important to understand the distinction between tax-related and non-tax related identity theft when considering identity theft issues.

Follow IRM 10.5.3, Identity protection Program, for all information and guidance regarding documentation and actions required for processing Identity Theft claims. This IRM 4.19.13.25, Campus Exam Identity Theft, will provide the Campus Exam functional guidance.

Taxpayers with tax-related identity theft issues should be asked to provide evidence of identity theft and documentation to authenticate their identity.

Victims are encouraged to report instances of known identity theft to appropriate federal agencies, such as the Federal Trade Commission (FTC). The FTC Identity Theft Hotline can be reached at 1-877-438-4338 or http://www.ftc.gov Taxpayers who need information on identity theft that is not tax-related should be referred to this number and/or website; they can also be referred to IRS Pub 4535Identity Theft Prevention and Victim Assistance.

All taxpayers desire and expect courteous service. Taxpayers who have experienced identity theft are already victims, either emotionally or financially. IRS employees need to be aware of that impact and handle the contact with an additional level of sensitivity and understanding.

Victims can suffer far more than the loss of their money or ruin of their credit. Loss of employment and inability to obtain housing are just a few examples of how identity theft can threaten a victim’s basic needs. Taxpayers can find additional information at http://www.irs.gov (key words identity theft).

Documentation that is acceptable evidence of identity theft is provided in IRM 10.5.3.2.7, Overview - Identity Theft Supporting Documentation.

All cases identified as Identity Theft will be worked as priority without unreasonable delay in the Exam Specialized Team.

Document all ID theft actions on Correspondence Examination Automation System (CEAS) workpapers and Account Management Services (AMS) in detail. Include all documents received, documents reviewed in CEAS, Correspondence Imaging System (CIS), or AMS and considered in the ID theft determination. See IRM 4.19.13.5, Workpapers for All Cases, and IRM 4.19.19.3.3, CEAS Notes.

It is important to make a distinction between a Mixed Entity and/or Scrambled SSN problem and an actual identity theft case. Do not confuse the issue of taxpayers having no knowledge of income earned or a return filed with an assumption they are a victim of identity theft. See IRM 4.19.13.26, Mixed Entity Procedures.

At any time during the account review, if there is evidence the taxpayer has a filing requirement but has not filed a return, solicit and encourage the taxpayer for a signed return. This applies to any years reviewed and impacted by the identity theft incident.

Do not confuse fraud schemes and identity theft. If a taxpayer authorized a preparer to file a return, but the preparer added or inflated deductions or credits to obtain a larger refund without the taxpayer's knowledge, this is not identity theft. When situations like this are encountered, the examiner needs to consider all the facts and circumstances of the case and work them on a case by case basis.

Closed AIMS ID theft cases will be worked by the campus that conducted the exam. Identity Theft claims for cases that were transferred to Appeals or Tax Court will be worked in Appeals. Transfer the Identity theft documents to the appropriate ID theft Liaison, Functional ID Theft Liaisons.

Powers of Attorney – Refer to IRM 4.19.13.7, Power of Attorney and Other Third Party Authorizations, and IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF), for additional information as well as the SERP IRM Supplement, Power of Attorney/Third Party Authorizations Toolkit.

Individuals may call the IRS to report that their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) has been misused to obtain goods or services, to report other complaints of identity theft, and/or to request protection of their tax account information.

Do not disclose information to the SSN owner about the account or return information related to the questionable return. Follow disclosure guidance provided in IRM 21.1.3.2, General Disclosure Guidelines, IRM 4.19.19, Examination Telephone Contacts, IRM 4.19.10.3, Disclosure, and IRM 21.9.2.3, Identity Theft – Telephone Overview.

If there are Identity Theft indicators on the account or once you believe you are speaking with a victim or a perpetrator of identity theft, follow IRM 21.1.3.2.4, Additional Taxpayer Authentication, and IRM 4.19.19.4.5, Identity Theft.

On all ID theft calls, document the call on Correspondence Examination Automated System (CEAS) and Account Management System (AMS) to confirm the taxpayer was provided instruction on how to file an identity theft claim.

Examiners need to use good communication skills and be empathetic to the caller when handling identity theft calls. Follow procedures provided in the IRM 4.19.19, Examination Telephone Contacts, for general information on handling calls and specific identity theft disclosure guidance. IRM 21.1.1.7, Communication Skills, provides additional service wide communication skill guidance.

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

Individuals not required to file a return may also be negatively impacted by identity theft. For example, a caller may state the Social Security Administration (SSA) has reduced or stopped their Social Security benefits based on a tax return filed with the IRS. Advise the callers to obtain the acceptable identity theft documentation and attach to the Exam notice or letter they received.

For all cases when an allegation is received, refer to IRM 4.19.13.25.3.1, Controls, for the actions required.

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

Once the allegation is received, the assigned campus/CET will ensure the AIMS and CEAS updates are completed. If unable to contact the taxpayer by telephone, issue a Letter 239C informing the taxpayer of the Identity theft requirements and process if applicable. See IRM 4.19.13.25.5.2, Unsubstantiated or Incomplete Identity Theft Claims, for specific procedures.

Cases in AIMS status 24 are not updated to status 13 and the 45 day suspense will run concurrently with the 90-day suspense period. The status 24 suspense date is only adjusted if the 45 days ends after the 90-day suspense date.

If no reply after 45 days, the case is updated out of EGC 5066 and returned to normal case processing. The AIMS ARC 14 will remain on the AIMS record.

There are times when the IRS will identify a taxpayer is a victim of identity theft. Cases in this category will be processed following the guidance in IRM 10.5.3.2.12, IRS-Identified Identity Theft Affecting Tax Administration – TC 971 AC 506.

A CET may recognize identity theft while researching a case, with or without a response from the taxpayer. The ACE/Batch processing filters often provide the indicators to recognize identity theft. When this occurs, the identity theft determination may be made without contacting the taxpayer to provide Form 14039 and substantiation documentation.

The following are common indicators that may lead to an IRS-identified identity theft determination. This is not an all-inclusive list:

When an indicator of potential identity theft is found, follow the guidance provided in IRM 4.19.13.25.8, Complete Account Analysis, to make the determination.

If an identity theft determination is made, place the required controls on all impacted tax years. The TC 971 AC 522 Tax Administration source code is IRSID.

Prepare the CPAT Referral checksheet/Form 4442 according to IRM 4.19.13.25.11, Referrals to CPAT/DITA. In the ‘Instructions to CPAT/DITA’ section of the CPAT Referral checksheet, select TC 971 AC 506 and check the Letter 4310C box. When preparing Form 4442, in section B, indicate that TC 971 AC 506 is needed upon account resolution and issue Letter 4310C.

Once it is determined the documentation provided is complete and legible per IRM 10.5.3.2.7.2, Complete and Legible Documents, issue Letter 239C to the taxpayer to acknowledge the receipt. Be sure to manually edit the address to the victim’s current information. See tool – Letter 239C Acknowledgment.

To protect the taxpayer from collection activity while their account is referred to CPAT/DITA for resolution, screen CC TXMODA and complete Form 14394, Identity Theft/Return Preparer Misconduct Case Collection Alert Form, if any of the following apply. See the Compliance Identity Theft Return Preparer Misconduct Case Collection Alert job aid for additional information:

If the taxpayer account is in debit balance (BAL due) and in MF (Collection) status 20, 56, or 58, input CC STAUP for 16 weeks.

Complete case research and analysis to determine whether the identity theft claim is valid or invalid. See IRM 4.19.13.25.8, Complete Account Analysis.

Perform research to determine the impact of the Identity Theft on all tax years. At a minimum, if applicable, review the 3 prior years and all subsequent tax years when analyzing the taxpayer accounts. The determination made will include resolution for all impacted years to make the taxpayer whole.

Do not assume that the taxpayer filing the identity theft documentation is the true owner of the SSN. The CET who reviews the case must consider all information received and available through research to determine the legitimate taxpayer and resolve the case thoroughly and accurately.

Use all available research tools to determine the validity of the ID theft claim. The following is a list of the common research tools available, this list is not all inclusive:

Compliance Referral and Research Worksheet – (WI only) complete this form to insure required information is provided to CPAT. The Mixed Entity Scrambled SSN IAT tool can be used in place of the TIN-Related Worksheet.

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

If additional clarification or information is needed, attempt to contact the taxpayer by telephone. If unable to reach the taxpayer, issue letter 239C to request the additional information.

When the Identity Theft claim is determined invalid, prepare a reply to notify the taxpayer of the decision. Include the following wording along with any specific reasons for the determination:" We reviewed your Identity Theft Affidavit and supporting documentation. We determined you are not a victim of identity theft."

Input TC 972 AC 501 or 522 to reverse the TC 971 AC 501 or 522. Use the Compliance TC 971/972 AC 522 Input Fields tool to determine the appropriate input information. If no prior TC 971 AC 501 or 522 is on the account, input the correct TC 971 AC 522 to allow the TC 972 reversal. See also IRM 10.5.3-5, TC 972 AC 501 – Reversal of TC 971 AC 501, or IRM 10.5.3-13, TC 972 AC 522 – Reversal of TC 971 AC 522.

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

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

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

Based on the ID theft determination, input TC 971 AC 522 for all impacted tax years per IRM 10.5.3.2.7.3, Marking Taxpayer Accounts When Accepting Identity Theft Supporting Documents.

The determination and action required to adjust the account(s) will be documented and a referral package prepared for post function adjustment work. All Identity Theft post function adjustment work is referred to the CPAT/DITA. Refer to IRM 4.19.13.25.11, Referrals to CPAT/DITA, for specific guidance.

Do not reverse any posted Examination adjustments on the account(s).

If the case is in AIMS status 24 and the statutory notice of deficiency cannot be stopped, follow the guidelines in IRM 4.19.13.25.10.2, Statutory Notice of Deficiency Issued.

If there is a TC 976 or original return from the legitimate taxpayer, see IRM 4.19.13.25.10.4, Unprocessed Returns, for screening procedures.

For all cases, issue Letter 239C to inform the legitimate taxpayer of the identity theft determination and the pending account resolution. Include paragraph V1 on Letter 239C per the Compliance Identity Theft Acknowledgment Letter Instructions tool.

Based on the Commissioner’s testimony to Congress, identity theft processing will be centralized in each business. Centralized Compliance teams were created in each BOD to complete the identity theft post function adjustment work. Examination will no longer refer identity theft post function adjustment work to Accounts Management.

SB/SE Exam – Prepare, print and attach Form 4442 to the case documents routed to DITA.

W&I Exam – The referral package will include:

Keep a copy of all documents in the referral package to be associated with the Exam TC 300 DLN (TC 290 if TC 300 blocking 400).

Referrals will be routed to CPAT/DITA within 48 hours of completing the determination. Route the referrals by:

The referring campus will update the control base assigned to their IDRS team number and employee number "55555" in status "M" with Activity Field input "2CPATIDT" or "2DITAIDT" .

An IDRS case control is established by the referring function to identify the CPAT/DITA site and case type and to assign the IDRS record to the IDRS team number with employee number "00000" . The referring campus will input the Assignee Employee Number based on the CPAT/DITA alignments:

Control Category Code TPPI is designated for all Compliance identity theft cases.

Use the following chart for control field inputs, for consistency and to aid in monitoring referrals.

Once received, the CPAT/CITA team will re-assign the control base for staging and monitoring purposes.

If control bases are required by other programs, example TAS, then a separate control base is opened to track the Identity Theft actions.

When the referral is forwarded, issue Letter 239C to the taxpayer notifying them of the status of the account resolution. See the Letter 239C Input tool for specific guidance.

Update the CEAS and AMS records of the case action and referral to CPAT/DITA.

Open AIMS cases will be closed with Disposal Code (DC) 12 and no adjustments posted to the account. Input TC 300 $0.00, Manual Assessment $1 (Item 35), Hold Code 4, and Priority Code 1. Review the CEAS Form 5344 to remove all other transaction, interest, penalty and reference codes on Form 5344, Items 12 and 15. No adjustments are to be posted to the account with the TC 300 $0.00.

If the unprocessed return was selected for examination. The case will be updated to status 38 and suspended when the referral is made to CPAT/DITA.

A copy of the ID theft affidavit and supporting documents will be maintained by the Specialized Team while the referral is with CPAT/DITA. When CPAT/DITA completes the account resolution the Exam case file copies will be refiled as attachments to the TC 300 DLN. This includes any other paper documents not available electronically or required by IRM 4.19.13.17, Case File Assembly.

When CPAT/DITA completes the referral and the account resolution has made the taxpayer whole, the control base will be reassigned to the referring Exam specialized team IDRS group number and employee number 77777.

CPAT/DITA will e-mail or fax/e-fax the CPAT/DITA Completed Action section of the CP Referral Checksheet to the appropriate ITAR Liaison.

Close monitoring controls and complete closing actions within 5 days of receipt of the CPAT/DITA notification.

Issue Letter 239C, TIN-Related Problem Resolution, notifying the taxpayer of the resolution of their account. See the Letter 239C Input tool for specific guidance.

Archive the CEAS records after notating the completed actions.

Close the IDRS control base with Activity "EXIDTRSLVD" .

Identity Theft allegations and claims will continue to be referred from TAS when they meet TAS criteria 1-4. TAS also has the discretion to assign and refer any criteria 5-7 cases.

ID theft OARs will be routed through the Exam TAS liaison and follow normal TAS procedures per IRM 4.19.13.23, Taxpayer Advocate Service (TAS) Procedures. Identity Theft OARs will be worked in the Specialized Teams.

The TAS liaison will work with the IDT liaison to insure both TAS and ID theft procedures are followed and dual controls maintained on the accounts.

The Accounts Management (AM) Identity Protection Specialized Unit (IPSU) was established to be the initial contact to assist taxpayers who are victims of ID Theft. IRM 21.9.2, Accounts Management Identity Theft, and IRM 10.5.3, Identity Protection Program, provide guidance on the actions completed by IPSU.

When IPSU determines the identity theft claim or allegation is a tax-related incident, a referral is prepared and issued to the controlling function. There are two referral types prepared by AM that are routed to Exam to the Identity Theft or Identity Theft Assistance Request (ITAR) Liaison, as applicable:

Dependents may file as victims of Identity Theft. If the SSN was used to file a return, follow ID theft procedures outlined in this IRM to resolve the account. If the SSN was used as a dependent on another return generally duplicate TIN program filtering is applied. Additional information on dependents as victims of Identity theft is available in IRM 10.5.3, Identity Protection Program.

Non-Filer ID theft cases will be worked according to IRM 4.19.17, Non-Filer Program.

Refer to IRM 4.19.10.6, Return Preparer Scheme Identification, for procedures for preparer and ITIN preparer schemes.

Referrals from Automated Collection Systems Support (ACSS) or Collection operations will be screened and reviewed following Exam Identity Theft procedures. ACSS or CSCO will forward identity theft claims if there are current or prior Exam controls on the impacted account.

Misrouted referrals and referrals to other functions: Service wide procedures are being developed for ID theft referrals between functions. When sending a referral to another function other than CPAT/DITA, complete Form 4442 and forward to the Identity Theft Liaison.

Do not forward statute year referrals to CPAT/DITA without completing the screening procedures outlined in this section.

IRM 25.6 Statute of Limitations, provides the service-wide procedures for identifying and processing statute returns. Examination will follow the guidelines set forth in IRM 25.6 Statute of Limitations, with the noted exceptions provided in this section.

Statute procedures apply to ID Theft referrals if the Assessment Statute Expiration Date (ASED) is within 180 days of expiring.

Generally, Form 872 will not be solicited from the legitimate taxpayer or the perpetrator on ID theft cases.

Do not reverse or make any adjustments to the accounts. Credit transfers to excess funds can be completed after the ASED.

ID Theft referrals fall into 3 general categories: