4.19.14  EITC/Revenue Protection Strategy

Manual Transmittal

December 13, 2013

Purpose

(1) This transmits IRM 4.19.14, Liability Determination, EITC/Revenue Protection Strategy.

Scope

This IRM contains information on procedures and administrative matters relative to Earned Income Tax Credit (EITC) Revenue Protection Strategy. Throughout this IRM, there are references to other IRMs which may contain related information needed when working cases.

Material Changes

(1) IRM 4.19.14.3, Program Description, updated program description of 0026 and inserted new program descriptions - 1082, 1107, and 1166.

(2) IRM 4.19.14.4, RPS Casework Procedures, (5) complete revision of issues and actions.

(3) IRM 4.19.14.5.1, EITC Schedule C Responses, (1) revised table and (6) corrected statement in 2nd row of If and Then table.

(4) IRM 4.19.14.5.4, EITC Qualifying Child (QC), (1) revision of information in varies rows of the table.

(5) IRM 4.19.14, 5.5 EITC - No Qualifying Children, (1) revisions in table and (2) editorial changes.

(6) IRM 4.19.14.5.6, Personal Exemptions and Dependents, expanded information.

(7) IRM 4.19.14.7, Dependent Database, minor editorial changes through out the entire section.

(8) IRM 4.19.14.8.3, QRP Examination Process, (10) removal of 2. Fuel Tax Credit (FTC).

(9) IRM 4.19.14.8.4, QRP Replies and Closing Process, revision of section (6) through (10). Questionnaire-- Form 1040 Schedule C (Profit or Loss From Business).

(10) IRM 4.19.14.9.1, EITC Math Error Referrals to Examination, (3) added PC 1172, if Schedule C present.

(11) IRM 4.19.14.9.2, EITC Math Error Processing, (2) added Form 11652, Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business), sent for PC 1172.

(12) IRM 4.19.14.10, DDBCK/CAT A (Form ) EITC Claims, (3) revision to the next to last row of If and Then table and also added an additional row. (4) Dates revised in table to reflect current work.

(13) IPU 13U1253 issued 07-18-2013 IRM 4.19.14.5.1(1), EITC Schedule C Responses, added - business records - and If And Then table edits.

(14) IPU 13U1231 issued 07-12-2013 IRM 4.19.14.8.3, QRP Examination Process, revision in Project Codes 0263 and 0390 - W&I Campuses.

(15) IPU 13U1231 issued 07-12-2013 IRM 4.19.14.8.4.1, QRP Case Information from EFDS - Workload Management System (WMS), Note added after (3) d.

(16) IPU 13U1038 issued 06-04-2013 IRM 4.19.14.5.10(2), Education Tax Credits - Hope and Lifetime Learning, (2) expanded information - explanation concerning disallowed dependent credit.

(17) IPU 13U0675 issued 04-03-2013 IRM 4.19.14.5.1(2) row 5, EITC Schedule C Responses, If And Then table deleted.

(18) IPU 13U0362 issued 02-15-2013 IRM 4.19.14.3, Program Description, corrected wording for PC 0390 - SC 11 and 70.

(19) IPU 13U0249 issued 01-31-2013 IRM 4.19.14.1.1, Glossary, and all other references to Accounts Management Taxpayer Assurance Program (AMTAP) have been changed to the new name -- Integrity & Verification Operation (IVO).

(20) IPU 13U0139 issued 01-16-2013 IRM 4.19.14.8.2, QRP Source Code and Project Codes, two new project codes and information added in table following (5) and Notes.

(21) IPU 13U0139 issued 01-16-2013 IRM 4.19.14.8.3, QRP Examination Process, new project codes added in table following (1).

Effect on Other Documents

IRM 4.19.14 dated November 27, 2012 (effected January 1, 2013) is superseded. The following IPUs, issued from January 16, 2013 through July 18, 2013, have been incorporated into this IRM: 13U0139, 13U0249, 13U0362, 13U0578, 13U0675, 13U1038, 13U1231, and 13U1253.

Audience

This IRM is intended for the use of the W&I (Wage and Investment) and SB/SE (Small Business/Self-Employed) Campus Examination.

Effective Date

(01-01-2014)

Related Resources

The Liability Determination - Examination IRM structure is as follows:

  • IRM 4.19.10 Examination General Overview

  • IRM 4.19.11 Examination Classification of Work

  • IRM 4.19.12 Centralized Files and Scheduling

  • IRM 4.19.13 General Case Development and Resolution

  • IRM 4.19.14 Examining Process - Revenue Protection Strategy

  • IRM 4.19.15 Discretionary Programs

  • IRM 4.19.16 Claims

  • IRM 4.19.17 Non-Filer Program

  • IRM 4.19.18 Quality Review Program

  • IRM 4.19.19 Campus Examination Telephones Contacts

  • IRM 4.19.20 Automated Correspondence Examination (ACE) Processing Overview

  • IRM 4.19.21 Clerical

Steven C. Klingel
Director, Reporting Compliance
Wage and Investment Division

This IRM provides specific information to develop and resolve examination cases. All code references are to the Internal Revenue Code (IRC).

4.19.14.1  (11-25-2011)
Earned Income Tax Credit (EITC) Revenue Protection Strategy (RPS)

  1. This subsection provides information on specific programs worked in Wage and Investment Examination (W&I) Operations and Small Business/Self Employed (SB/SE) Campus Examination Operations.

  2. In 1997, Campus Examination Operations actively began working the Revenue Protection Strategy. Exam receives the majority of its EITC work from the Dependent Data Base (DDb) and Electronic Fraud Detection System (EFDS). Other sources of work are: EITC Claims and Math Error cases that are classified and selected through DDBCK, Criminal Investigation (CI) referrals, return preparer and informants.

  3. The majority of EITC cases are worked pre-refund so the taxpayer���s refund is delayed pending the outcome of the examination.

  4. To work these cases, tax examiners should have knowledge of the seven auditing standards See IRM 4.19.13.2, Seven Auditing Standards.

  5. The following issues may be examination or related statutory issues. Refer to program procedures for specific exam and related statutory issues.

    • Earned Income Credit

    • Dependent Exemptions

    • Filing Status

    • Schedule C Gross Receipts

    • Child Tax Credit

    • Child Care Credit

    • Education Credit

    • Adoption Credit

    • False or Inflated Income

    • False or Inflated Withholding

    • Making Work Pay Credit

4.19.14.1.1  (01-31-2013)
Glossary

  1. Some acronyms used in Examination are listed below. For additional research of acronyms see this electronic link http://rnet.web.irs.gov/km/AcronymsDB/commonacronyms.asp. For a list of abbreviations and acronyms that have been approved for use when preparing work papers. See IRM 4.19.13.5 (7), Workpapers for All Cases.

    Acronyms
    Abbreviation/Acronym Definition
    ACE Automated Correspondence Exam
    ACTC Additional Child Tax Credit
    AMTAP Accounts Management Taxpayer Assistance Program; this was changed to Integrity & Verification Operation (IVO)
    ARRA American Recovery and Reinvestment Act
    ASED Assessment Statute Expiration Date
    AIMS Audit Information Management System (IDRS)
    AM Accounts Management
    BLP Batch Leverage Process
    BOD Business Operating Division - The four BODs are:
    • W&I - Wage and Investment

    • LB&I - Large Business and International

    • SB/SE - Small Business/Self-Employed

    • TE/GE - Tax Exempt/Government Entities

    BMF Business Master File
    CC Command Code
    cc Closing Code
    CDCC Child and Dependent Care Credit
    CEAS Correspondence Examination Automation Support
    CI Criminal Investigation
    CIS Correspondence Imaging System
    CP Computer Paragraph (notice)
    CTC Child Tax Credit
    DAE Discretionary Automated Examination
    DUPTIN Duplicate TIN
    EFDS Electronic Fraud Detection System
    EIN Employee Identification Number
    EITC Earned Income Tax Credit
    FTHBC First-Time Homebuyer Credit
    FY Filing Year
    HERA Housing Economic Recovery Act
    IAT Integrated Automation Technologies
    ICL Initial Contact Letter
    IMF Individual Master File
    IVO Integrity and Verification Operation (formerly AMTAP)
    LTRC Long Term Residency Credit
    NEC Non Employee Compensation
    QRP Questionable Refund Program
    RGS Report Generation Software
    SNOD Statutory Notice of Deficiency
    SSN Social Security Number
    TY Tax Year
    TIN Taxpayer Identifying Number
    WHBAA Worker, Homeownership and Business Assistance Act

4.19.14.2  (01-01-2013)
Housing Economic Recovery ACT (HERA), American Recovery and Reinvestment Act (ARRA) Worker, Homeownership and Business Assistance Act (WHBAA) and the Patient and Affordable Care Act

  1. This subsection covers various tax law changes impacting the following refundable credits.

  2. Earned Income Tax Credit (EITC) ��� For tax year (TY) 2009 and TY 2010, temporarily increased the earned income tax credit for eligible families with three or more children. The maximum EITC was $5,657. It was subject to a phase-out for adjusted gross income in excess of $16,420 or $19,540 for married filing jointly. ARRA increases the EITC to 45% of the first $12,570 of earned income for families with 3 or more children and increased the beginning point of the phase-out range for all married/joint filers, regardless of the number of children to $21,420

  3. Child Tax Credit (CTC) ��� For TY 2009 and TY 2010, temporarily increased the refundable credit and reduced the minimum earned income amount to $3,000 to calculate the credit. Reducing the earned income amount allowed more taxpayer���s to use the additional child tax credit and may increase the amount of the credit.

  4. American Opportunity Credit (AOC) ��� TY 2009 and TY 2010, the following changes were made to the Hope Credit:

    • The maximum amount of the Hope Credit increases to $2,500 per student.

    • The credit was phased out if the modified AGI is between $80,000 and $90,000 ($160,000 - $180,000 if joint return). ���Exception: For 2009, if the taxpayer claimed the credit for a student who attended a school in a Midwestern disaster area, the taxpayer may have chosen to figure the amount of credit using the previous rules.���

    • The credit could be claimed for the first four years of post- secondary education.

    • 40% of the credit was refundable.

    • The term qualified "tuition and related expenses" was expanded to include expenditures for course materials, books, supplies and equipment needed for a course of study whether or not the materials are purchased from an educational institution as a condition of enrollment or attendance.

    • See IRM 4.19.15.5, Education Tax Credits - Hope and Lifetime Learning Credit, for additional information on the AOC/Education credits program procedures.

  5. Making Work Pay Credit (MWPC) - For Tax Years 2009 and 2010, ARRA provided a refundable tax credit of up to $400 for eligible working individuals and $800 for married taxpayers filing joint returns. Taxpayers must have a valid SSN (taxpayers with an Individual tax identification number (ITIN) issued by the IRS are not eligible). Taxpayers claimed as a dependent and non-resident aliens were also ineligible for the credit. The credit was calculated at a rate of 6.2% of earned income and phased out for taxpayers with adjusted gross income in excess of $75,000, or $150,000 for married couples filing jointly. For people who received a paycheck and are subject to withholding, the credit was typically be handled by their employers through automated withholding changes. Taxpayers who did not have taxes withheld by an employer during the year could also claim the credit on their 2009 tax return. The amount of the credit must be reported on the employee's income tax return. Note: Economic Recovery Payments to Social Security Administration (SSA), Veterans Administration (VA), and Certain Federal and State Retirees. A one-time payment of $250 is issued by the applicable agency to social security beneficiaries, disabled individuals and supplemental security income (SSI) recipients receiving benefits from the Social Security Administration, Railroad Retirement beneficiaries, and disabled veterans receiving benefits from the U.S. Department of Veterans Affairs. The one-time payment reduces any allowable Making Work Pay Credit.

  6. First-Time Homebuyer Credit (FTHBC) - A $7,500 ($3,750 married filing separate) credit was available for first time homebuyers who purchase homes after April 8, 2008 and on or before December 31, 2008. The credit amount is $8,000 ($4,000 married filing separately) if the taxpayer purchased their home in 2009 or before May 1, 2010.

    Note:

    If the taxpayer entered into a binding contract to buy before May 1, 2010, the home must have been purchased before 10/1/2010.



    For homes purchased in 2009 or 2010, the $8,000 ($4,000 married filing separately) credit can be claimed on the tax return for the year of purchase or on the prior year���s return. (See Form 5405, First-Time Homebuyer Credit and Repayment of the Credit, for filing for this credit). For homes purchased in 2008, the credit operates much like an interest-free loan and it must be paid back over a 15 year period. For homes purchased in 2009 or 2010, you must repay the credit only if you sell the home, or the home otherwise ceases to be your primary residence within the 36 month period beginning on the purchase date. See IRM 4.19.15.41, First-time Homebuyer Credit ��� IRC36, for additional information on the FTHBC program procedures.

  7. Long Term Residency Credit (LTRC) - WHBAA provided a long-time resident credit of up to $6,500 for taxpayers that purchased a home but did not qualify as first-time homebuyers. To qualify , a buyer must have owned and used the same home as a principal or primary residence for at least five consecutive years of the eight-year period ending on the date of purchase of a new home as a primary residence. For all qualifying purchases in 2010, taxpayers had the option of claiming the credit on either their 2009 or 2010 tax returns. See IRM 4.19.15.41 for additional information on working FTHBC/LTRC.

  8. Adoption Credit - The Patient Protection and Affordable Care Act (known by the short title Affordable Care Act (ACA) increased the adoption expense credit for adoption assistance programs and made the credit fully refundable in the year it was claimed. The maximum credit and exclusion increased from $10,000 to $13,170. See IRM 4.19.15.7, Adoption Credit and Qualified Adoption Expenses (QAE), for additional information on Adoption Credit procedures.

4.19.14.3  (01-01-2014)
Program Description

  1. The following table lists of program descriptions:

    Project Source Code ICL Letter ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0026 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0027 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0028 06 CP75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    0029 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0045 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0054 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0055 11 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0058 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0061 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0099 08 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0132 70 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0173 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0173 11 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0173 70 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
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    0257 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0261 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
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    0263 06 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0263 08 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    0263 11 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0263 70 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0288 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0289 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0291 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0292 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0367 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0370 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0386 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0390 06 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0390 08 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0390 11 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ,
    0390 70 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0584 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0584 11 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0584 70 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0585 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0586 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0587 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0600 06 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0601 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0603 11 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    0607 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0608 08 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0611 06 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0611 08 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0611 11 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0611 70 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0612 70   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0621 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0623 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0625 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0642 70 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0652 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0691 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0694 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0697 06 CP75C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0698 06 CP75C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0903 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0906 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0907 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    0908 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0909 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0981 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1009 08 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1024 08 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡
    1024 30 566D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1026 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1031 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1032 06 CP 75/CP 75A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1067 06 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1082 06,11,70 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1107 06,11,70 566C
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1166 06,11,70 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1172 06 566E ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Follow the faxed signature instructions in IRM 4.19.13.9.3 , Fax Signatures, when working cases in all the project codes listed above.

  3. Unless otherwise noted under program procedures, EITC examinations are full scope audits and include EITC, dependent exemptions, filing status and Schedule C as exam issues. All related statutory adjustments based on the dependent exemption or income adjustment apply; Child Tax Credit/Additional Child Tax Credit, Adoption Credit, Child Care Credit, AOC/Education Credit, Student Loan Interest Deduction.

  4. Examiners should use the Project Code to determine the initial exam issues. Examiners are required to identify and pursue any other questionable issues on the return, provided that the issues are within the scope of a campus examination.

  5. Please see IRM 4.19.11.1.3(10), Procedures for Screening Individual Returns, and IRM 4.19.13.2, Seven Auditing Standards, for more information

  6. Action 61 will apply to all cases. Procedures for Action 61 see IRM 4.19.13.10, Monitoring Overaged Replies, AIMS will send a file to Master File to systemically issue interim Letters 3500 and 3501 based on update to status 54, 55, 57 and cases in status 24 SNOD issued with a mail received date.

4.19.14.4  (01-01-2014)
RPS Casework Procedures

  1. The examination begins with case selection from DDb, EFDS, research extracts, classification and/or prior audit activity.

  2. Pre-Refund examination refunds will generally be frozen with the following transaction code (TC):

    • TC 810 (DDb/Unsubstantiated Pickups and Recertifications). Frozen refund is for the EITC and/or ACTC amount.

    • TC 570 on QRP CI referral and Math Error the full refund is held.

  3. When a decision is made to partially allow:

    1. One of the two questioned qualifying children or

    2. One or two of the three questioned qualifying child(ren),

    input a TC 971 action code (AC) 135 and SSN of the allowed child or children. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ I

  4. Overview of the CP 75 Notice Series Process - the following letters are used for EITC examinations:

    • CP 75 letter is used for pre refund cases to inform the taxpayer that we are delaying the EITC part of his/her refund.

    • CP 75 A letter is used for post refund or cases with a balance due or zero balance so there is no refund to hold.

    • CP 75D is used for pre-refund QRP cases in PC 0173 and 0584 and EITC and FTHBC cases in PC 0099 and 0585. This letter informs the taxpayer that we've delayed sending their full refund.

    • The CP 75, CP 75A and CP 75D contain specific paragraphs that explain the issues being examined. These paragraphs are designated by Project Code; see below. The notices include the related attachments that explain the documentation needed to support the issues under examination.

    • The CP 75C is issued for 2/10 Year Ban (PC0697/0698) cases. The program is centralized in Austin and Brookhaven. CP 75C is used to inform the taxpayer their refund is frozen. The CP 75C is not an initial contact letter. The next letter is the Letter 3219, Statutory Notice of Deficiency.

    • Once the CP 75, CP 75A or CP 75D is generated by Master File, dated and mailed, and the case is updated to status 10, which is the trigger to start cycle time.

    • The taxpayer should know from the explanations and related attachments what the specific issue(s) are being examined and has the option to provide the documents requested or they can agree they are not entitled.

    • As the case ages through ACE, the batch process, the CP 75, CP 75A, CP 75D Notices will be followed by 30 day Letter 525, General 30 Day Letter, which includes an examination report - Form 4549EZ, Income Tax Examination Changes, outlining the proposed changes. This will provide another opportunity for the taxpayer to send in the documentation needed or agree to the changes. The taxpayer is asked to respond within 30 days.

    • The case will continue to age through ACE for the issuance of the Letter 3219, Statutory Notice of Deficiency. This will provide another opportunity for the taxpayer to send in the documentation needed or agree to the changes. The taxpayer is asked to respond within 90 days and has the option to petition tax court if they disagree. If no resolution is met and the taxpayer does not petition tax court, after 105 days the case is closed as a default.


  5. The CP 75, CP 75A and CP 75D will include the paragraphs below based on the applicable Project Code and examination issues.

    Issue A-1: 0029, 0061, 0099, 0173, 0261, 0289, 0390, 0584, 0585, 0587, 0621, 0623, 0624, 0652, 0906, 0909


    Earned Income Tax Credit (QC Test)

    • Review the enclosed Form 886H-EIC, Documents You Need to Prove You Can Claim the Earned Income Credit On the Basis of a Qualifying Child or Children.

    • Submit the documentation requested to show your child met the relationship, age and residency tests to qualify you for the Earned Income Credit.



    Issue A-2: 0291, 0292:


    Earned Income Tax Credit (Native American)

    • Review the enclosed Form 886H-EIC, Documents You Need to Prove You Can Claim the Earned Income Credit On the Basis of a Qualifying Child or Children and Form 13588, Native Americans and the Earned Income Credit.

    • Submit the documentation requested on either of these forms to show your child met the relationship, age and residency tests to qualify you for the Earned Income Credit.



    Issue A-3: 0257, 0694, 0903, 0907:


    Earned Income Credit (Recert)

    • You must show that you qualify for EIC since we denied your EIC during an examination for a previous tax year.

    • Review the enclosed Form 886H-EIC, Documents You Need to Prove You Can Claim the Earned Income Credit On the Basis of a Qualifying Child or Children.

    • Submit the documentation requested to show your child met the relationship, age and residency tests to qualify you for the Earned Income Credit.



    Issue A-5: 0027, 0028:


    Earned Income Credit (Recert/ 2Yr Ban):

    • You must show that you qualify for EIC since we denied your EIC during an examination for a previous tax year.

    • Review the enclosed Form 886H-EIC, Documents You Need to Prove You Can Claim the Earned Income Credit On the Basis of a Qualifying Child or Children.

    • Submit the documentation requested to show your child met the relationship, age and residency tests to qualify you for the Earned Income Credit.

    • If you do not prove that you were eligible to claim the Earned Income Credit, we may ban you from claiming the Earned Income Credit for two years.



    Issue B: 0027, 0028, 0029, 0061, 0099, 0173, 0257, 0261, 0289, 0291, 0292, 0390, 0584, 0585, 0587, 0621, 0623, 0652, 0694, 0903, 0906, 0907, 0909


    Filing Status:

    • If you claimed the Head of Household Filing Status on your tax return, review the enclosed Form 886H-HOH, Supporting Documents to Prove Head of Household Filing Status.

    • Submit the documentation requested to show you are the head of your household.



    Issue C: 0027, 0028, 0029, 0061, 0099, 0173, 0257, 0261, 0289, 0291, 0292, 0390, 0584, 0585, 0587, 0621, 0623, 0652, 0694, 0903, 0906, 0907, 0909


    Dependents:

    • If you claimed dependent exemptions on your tax return, review the enclosed Form 886H -DEP, Supporting Documents for Dependency Exemptions.

    • Submit the documentation requested to show you have eligible dependents.



    Issue D-1: 0028, 0257, 0292, 0585, 0623, 0906, 0907


    Schedule C Income:

    • Review the enclosed Form 11652, Questionnaire and Supporting Documentation, Form 1040 Schedule C (Profit or Loss from Business).

    • Submit the completed Form 11652 with documentation requested to show you had earned income.



    Issue D-2: 0173


    Schedule C Income (QRP:

    • Review the enclosed Form 11652, Questionnaire and Supporting Documentation, Form 1040 Schedule C (Profit or Loss from Business).

    • Submit the completed Form 11652 with documentation requested to show you had earned income

    • If you did not file the return, please complete and submit the enclosed Form 14039, Identity Theft Affidavit, along with the documentation requested.



    Issue E: 0584


    Wages and Withholding:

    • Review the enclosed Form 886L, Supporting Documents.

    • Submit the documentation requested to show the amount of wages and withholding you listed on your tax return is correct.

    • If you did not file the return, please complete and submit the enclosed Form 14039, Identify Theft Affidavit, along with the documentation requested.



    Issue F:


    American Opportunity Credit : 0027, 0028, 0029, 0061, 0099, 0173, 0257, 0261, 0289, 0291, 0292, 0390, 0584, 0585, 0587, 0621, 0623, 0652, 0694, 0903, 0906, 0907, 0909

    • If you claimed the American Opportunity Credit on your tax return, review the enclosed Form 886H-AOC, Supporting Documents to Prove American Opportunity Credit.

    • Submit the documentation requested to show you had eligible education expenses.



    Issue G: 0099, 0585


    First-Time Homebuyer Credit:

    • Review the enclosed Form 886H-FTHBC/WHBAA, First Time Homebuyer Credit, Worker, Homeownership and Business Assistance Act of 2009 Supporting Documents.

    • Submit the documentation requested to show the home you bought qualified you for the credit.



    Issue H: 0390

    Household Help:

    • Submit documentation to show the amount of household wages you claimed on your tax return is correct.

    • Send us documentation showing your earnings were for household work.

    • If you did not file the return, complete the enclosed Form 14039, Identity Theft Affidavit, along with the documents requested.

4.19.14.4.1  (07-26-2012)
RPS Examination Process

  1. Cases must move to the next status based on established time frames. See IRM 4.19.10,Examination General Overview, for applicable EITC time frames. The chart below explains the letter and AIMS status update process:

    1st exam letter 2nd Letter 3rd letter - if needed 4th Letter 5th letter - if needed
    566, 566E, CP 75, CP 75A, CP 75D
    • AIMS Status 10

    525
    • AIMS Status 22

    692
    • AIMS Status 23 if the Form 4549/4549EZ has been changed

    • AIMS Status 25 if the Form 4549/4549EZ remains the same

    3219
    • AIMS Status 24

    555
    • AIMS Status does not change from status 24

    CP 75C
    • Not an ICL

    • No AIMS Status update

    3219
    • AIMS Status 24

         
    566D - Form 1040X with no additional tax
    • AIMS Status 10

    569
    • AIMS Status 22

    105C
    • AIMS Status 90

       
    566D - Form 1040X with additional tax
    • AIMS Status 10

    525
    • AIMS Status 22

    3219
    • AIMS Status 24

    105C
    • AIMS Status 90

     

4.19.14.5  (01-01-2013)
Evaluating EITC Taxpayer Responses

  1. Judgment must be used based on the facts and circumstances in each case to make a substantially correct determination. Workpapers must contain determinations, facts, and circumstances pertaining to the cases obtained either by telephone or written correspondence.

  2. When allowing Earned Income Credit based on a qualifying child, the child must meet all three tests: Relationship, Age, and Residency. See IRC 32.

  3. Research DUPOL, AIMS, TXMOD, IMFOL, DDBOL, DDBKD and INOLE for each taxpayer and qualifying child to identify certain information about the qualifying child (e.g., name, date of birth, citizenship code, birth parent���s name, custodial data, etc.) See IRM 4.19.13.3, Researching Cases for a list of other IDRS command codes and research tools.

  4. The Internal Revenue Code requires a taxpayer (both husband and wife in the case of a joint return) to have a valid social security number (SSN) issued by the Social Security Administration (SSA) to claim the EITC. Any qualifying child listed on Schedule EIC must also have a valid SSN. Check DDBKD for Citizen Indicator:

    DDBKD Citizen Indicator Description
    A U.S. Citizen
    B Legal Alien ��� Authorized to Work
    C Legal Alien ��� Not Authorized to Work
    D Other
    E Alien Student ���Restricted Work Authorized
    F Conditionally Legalized Alien ��� If the application was submitted prior to November 1980, this item will be blank.

    If Citizenship Indicator is not A or B, continue researching to determine if the Taxpayer is entitled to EITC based on a "Valid for Work" Social Security number.

    Note:

    "VALID FOR WORK ONLY WITH DEPARTMENT OF HOMELAND SECURITY (DHS) AUTHORIZATION"
    Social Security cards are issued to people lawfully admitted to the United States on a temporary basis who have DHS authorization to work. Once the DHS authorization has expired, the SSN is no longer valid. And without a valid SSN, a taxpayer cannot claim the EITC.

    • "Not Valid" for Employment Social Security cards are issued to two groups of aliens: (1) lawfully admitted aliens who are not permitted to work in the United States, but who need an SSN for a reason unrelated to work, and (2) aliens who are not lawfully admitted to the United States, but who need an SSN to obtain a benefit that is paid for in part or in full with federal funds.

    • When analyzing an EITC claim, check the Social Security Cards for the primary and secondary taxpayers, as well as qualifying children listed on Schedule EITC, for the words Not Valid for Employment. If these words appear on any of the applicable Social Security cards, you will need to find out whether the card holder is now a citizen or permanent resident. If the cardholder is either a citizen or resident, he or she is entitled to receive a Social Security card without the legend (same number, but no legend). The cardholder may already have the new card. If the cardholder���s immigration status has not changed, you will need to find out whether the cardholder received the SSN to obtain a federally funded benefit, or for another reason. Take the following actions: Contact the taxpayer to find out whether the cardholder is now a citizen or permanent resident of the United States. If the cardholder is a citizen or permanent resident, ask the taxpayer to furnish a new Social Security card without the legend.

    If and Then
    The cardholder is now a citizen or permanent resident A new Social Security Card without the legend is furnished by the taxpayer The SSN is a valid SSN for the EITC
    The cardholder���s immigration status has not changed Taxpayer states the reason for needing an SSN and it is other than to obtain a federally funded benefit The SSN is a valid SSN for the EITC
    The cardholder���s immigration status has not changed The taxpayer is unable to furnish a reason for needing an SSN other than to obtain a federally funded benefit The SSN is a valid SSN but not valid for the EITC

    Note:

    If the taxpayer (and spouse if any) and one qualifying child have valid SSNs for the EITC, but the second qualifying child does not, allow the EITC for a taxpayer with one qualifying child.

    Note:

    Before 1996, the taxpayer or child might have needed an SSN for tax purposes, and the SSN might have been obtained at an embassy. Before 2002, the taxpayer or an older child might have needed an SSN to get a driver's license or to register a vehicle in certain states.

    Note:

    A common reason for getting a Social Security card may be for Medicaid benefits.

    Note:

    Starting in tax year 2009, the uniform definition of a child for EITC changed. The taxpayer must now be older than the qualifying child unless the child is disabled.

4.19.14.5.1  (07-18-2013)
EITC Schedule C Responses

  1. The following guidelines apply to Schedule C response case:
    When the taxpayer is being examined for the income reported on Schedule C, Form 11652 will be sent as enclosure with the CP 75, Initial Contact Letter. Form 11652, Questionnaire -- Form 1040 Schedule C (Profit or Loss From Business), instructs the taxpayer to send copies of Form(s) 1099-MISC , business license, business records, expenses, copies of state and/or local sales tax returns for the tax year in question if any or all are applicable.
    When considering the response received to the examination query letter, examiners should use Form 11652 as a guide to manage the outcome of the income query. The form asks the taxpayer to submit a Form 1099-MISC , business license, expenses state and/or local sales tax returns, if they are not provided, you should request that the taxpayer provide written records of income.
    If the taxpayer fails to provide any documentation requested to support information on Form 11652, and indicates that accounting books, computer records etc. are maintained, ask taxpayer to submit copies for verification. It should be noted that a business license alone would NOT substantiate SE income. The taxpayer would have to provide additional records noted above to validate the income reported on the Schedule C.
    It is not necessary to verify every expense reported on the Schedule C, rather the examiner should ensure the types and amounts of expenses substantiated are in line with the type of business activity shown on Schedule C.

    If And Then
    Schedule C response is received Taxpayer submits a Form 1099 only ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Schedule C Response is received Taxpayer submits written records of income
    • Books and Records

    • Receipts for business expenses

    • Cancelled checks for Business Account

    • Bank statements

    • Some or all of the above

    Accept Schedule C income if it appears from the information provided substantiates the business.

    Note:

    If statements or other records indicate more income, than reported on Sch. C, issue a revised report to reflect the correct income.

    Schedule C Response is received Taxpayer submits verification of expenses that would prove the existence of a business e.g.,
    • Advertising

    • Commission paid

    • Wages paid

    • Appropriate licenses

    • Permits

    • Insurance

    • Cost of Goods sold, etc.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Schedule C Response is received Taxpayer submits copies of state tax returns (and/ or local) (Not personal income tax returns) Accept Schedule C income as reported as long as the sales tax return shows revenue in line with the Schedule C income.

    Note:

    See IRM 2.3.53, Command Code PMFOL, for input screen and additional information on command code PMFOL.


  2. Procedures for working Classifier identified issues. For guidance with Schedule C responses.

    If And Then
    Schedule C expenses are identified by the classifier The taxpayer sends in receipts and cancelled checks to verify them Accept the expenses.
      The taxpayer does not send in receipts and cancelled checks Deny the expenses
    Schedule C Income is identified by the classifier The taxpayer submits a Form 1099 Verify Entity of Payer (CC BMFOL) If valid Accept Schedule C. If Not valid Do not accept Schedule C
      The taxpayer submits written records of income books, bank statements Accept Schedule C
      The taxpayer submits verification of certain expenses that would prove the existence of a business (e.g., advertising, commissions paid, wages paid, appropriate licenses, permits, insurance, cost of goods sold, etc.) Accept Schedule C



  3. If documentation is received that validates the existence of a business after the issuance of the Statutory Notice of Deficiency (SNOD) and the case is open, process the case as outlined below:

    If And Then
    The time to petition Tax Court has not expired Sufficient time left in the statute Prepare a supplemental report for the increased deficiency requesting the taxpayer to sign for the higher deficiency amount.
    If the Taxpayer signs, close on the higher deficiency.
    If Taxpayer does not sign or respond, allow the SNOD to expire, purge on the 105th day, prepare corrected Form 4549 and reissue the SNOD for full amount of deficiency (EITC amount).
    In the explanation to Taxpayer, there must be a statement This Notice of Deficiency supersedes the Notice of Deficiency dated MMDDYYYY (date of previously issued SNOD)
    The time to petition Tax Court has expired Sufficient time left in the statute Allow the 105th day purge, Prepare corrected F4549 and reissue the SNOD for full amount of deficiency (EITC amount).
    In the explanation to Taxpayer, there must be a statement This Notice of Deficiency supersedes the Notice of Deficiency dated MMDDYYYY (date of previously issued SNOD)



  4. If Taxpayer responds with request to remove Schedule C income and Schedule C income is not an issue on the original audit. Process the case as outlined below:

    If And Then
    Taxpayer responds Schedule C income Taxpayer indicates that Schedule C income was reported in error (no indication of recklessness or fraud), i.e., Preparer included without the Taxpayer knowledge Remove the income from the return
    Taxpayer responds with request to remove Schedule C Income Taxpayer indicates that Schedule C income was made up (some indication of recklessness or fraud) Forward the case to your Fraud Coordinator. If not taken into the Fraud program, remove income and consider asserting a 2 Year Ban

    Note:

    When deciding to remove income, the taxpayers credibility should be part of the decision process. Do you believe them or not? A 2 Year Ban and/or Penalty can be asserted based upon the facts and circumstances of the case.



  5. If taxpayer responds with request to remove income on a Claim.

    If And Then
    Taxpayer requests to remove Schedule C Income when EITC was disallowed. Schedule C was not an issue on the original audit. Taxpayer indicates that Schedule C income was reported in error (no indication of recklessness or fraud), i.e., Preparer included without the Taxpayer knowledge. There is no record of Form 1099 - NEC income Remove the income from the return.
    Taxpayer requests to remove Schedule C Income when EITC was disallowed. Schedule C was not an issue on the original audit. Taxpayer indicates that Schedule C income was reported in error (indication of recklessness or fraud). There is a record of Form 1099 - NEC income Leave the income on the return. Inform the Taxpayer they signed the return and are liable. Follow Claim Disallowance procedures.

  6. If documentation is received that validates the existence of a business on Reconsideration, process the case as outlined below:

    If And Then
    Schedule C and EITC were disallowed on the original audit. There is time left in the statute Taxpayer verifies Schedule C and qualifying children for EITC Allow Recon
    Schedule C and EITC was disallowed on the original audit. The statute has expired. Taxpayer verifies Schedule C and qualifying children for EITC Allow Recon. TC 290 can not be input for the SET increase due to the expiration of the statute.
    Input TC 764 for the refundable amount of the EITC (difference between the SET and EITC).
    Move the remaining SET monies to Excess.
    In the explanation to the taxpayer, you must state: that the tax return was timely filed within the prescribed time frame when the income was earned and a determination of the total Social Security Income to be posted to the taxpayers earnings record.
    It is the responsibility of the Taxpayer to notify SSA to update their records. Form 3999, Statute Expiration Report, must be prepared to report the barred SET amount.
    Schedule C was disallowed on the original audit. There is time left in the statute Taxpayer verifies Schedule C Allow Recon. Input TC 290 for SET. Taxpayer must sign for the tax increase. If signature not received, will need to issue SNOD.
    Schedule C was disallowed on the original audit and EITC was a statutory adjustment. The statute has expired. Taxpayer verifies Schedule C Allow Recon. A TC 290 can not be input for the SET increase due to the expiration of the statute.
    Input TC 764 for the refundable amount of the EITC (difference between the SET and EITC).
    Move the remaining SET monies to Excess.
    In the explanation to the taxpayer, you must state: that the tax return was timely filed within the prescribed time frame when the income was earned and a determination of the total Social Security Income to be posted to the taxpayers earnings record.
    It is the responsibility of the Taxpayer to notify SSA to update their records. Form 3999 must be prepared to report the barred SET amount.

  7. If taxpayer responds with request to remove income on Reconsideration and the Schedule C was not an issue on the original audit. Process the case as outlined below:

    If And Then
    Taxpayer responds with request to remove Schedule C Income Taxpayer indicates that Schedule C income was reported in error (no indication of recklessness or fraud), i.e., Preparer included without the Taxpayer knowledge. Remove the income from the return.
    Taxpayer requests to remove Schedule C Income when EITC was disallowed on original audit but Schedule C was not questioned. Taxpayer indicates that Schedule C income was reported in error (indication of recklessness or fraud). There is a record of Form 1099 - NEC income Leave the income on the return. Inform the Taxpayer they signed the return and are liable. Follow Recon procedures.

4.19.14.5.2  (02-09-2012)
EITC - Problem Correction Reports

  1. The following reports allow the sites to identify pre-refund cases where the refund was held with a TC810 and may have been processed incorrectly. Examiners will follow these procedures for correct resolution of the cases.

  2. The reports are to be worked within fourteen days of posting to Control "D" to ensure that taxpayer refunds are issued timely. The reports are important because they detect taxpayer refunds held for excessive periods or detect EITC Recertification indicators not released timely.

  3. The reports should be annotated to reflect the status of the cases, and necessary actions taken as outlined below. The reports follow the monthly AIMS reporting cycle, but do not generate a report in January. The annotated reports should be retained for six months.

  4. The sites are required to send a summary confirmation via email detailing the results or trends for each report to their respective SB/SE or W&I Headquarter (HQ) Analyst.

    • For EITC reports #2, 3 and 5 send results to the EITC Recertification Program Analyst.

  5. In addition, HQ may randomly ask the sites to provide copies of the annotated reports.

  6. The following explains procedures which should be followed for working the EITC reports numbers 1, 2, 3, 4 and 5.

    Report If Account has Then
    REPORT # 1 Removed as of Cycle 2010-08    
    REPORT # 2 TC 810 TC 421 and No TC 811 Credit balance and TC 300 for 0, DC 02 Release refund with TC 811
      Credit balance and DC other than 02 Determine if TC 810 should be released. (Case file may need to be pulled and reopened if closed in error).
    REPORT # 3 TC 810, TC 811, TC 420, and No TC 421 Been reviewed and it is determined that account had a refund released in error (Pull case file if necessary) Continue the audit.
      Been reviewed and it is determined that the account has been properly resolved (Pull case file if necessary) Input TC 421.
    REPORT # 4 Removed as of Cycle 2012    
    REPORT # 5 TC 150 and TC 810-3 (posting the same cycle as the TC 150) TC 300 - DC 02 A recertification indicator present on ENMOD, and a determination can be made to release the recertification indicator Input TC 971 action code 056, Input TC 811.
      A recertification indicator present on ENMOD, and a determination has been made that an incorrect disposal code was used. Do not release recertification indicator.  

    Note:

    Annotate the 810 listing with action taken. Retain listing for six (6) months.

    Note:

    See IRM 4.19.13.28, Problem Correction Reports, for FTHBC Report # 6 procedures.

4.19.14.5.3  (01-01-2010)
EITC Taxpayer Replies ��� Closing Actions

  1. See IRM 4.19.13.27, Campus Exam Closing Actions.

4.19.14.5.4  (01-01-2014)
EITC Qualifying Child (QC)

  1. The following table is for use with the EITC with Qualifying Children. See IRM 4.19.14.5.6, Personal Exemptions and Dependents, for a list of acceptable documentation to establish a qualifying child���

    EITC (QC) Acceptable Documentation
    Relationship
    Same as dependent QC
    Per IRC 32(c)(3)(A) the term "qualifying child " means a qualifying child of the taxpayer (as defined in section 152 (c) (2). Refer to IRM 4.19.14.5.6, Personal Exemptions and Dependents. Same as dependent QC Refer to IRM 4.19.14.5.6
    Residency
    More than 1/2 year in the US
    Per IRC 32(c)(3)(C) For purposes of subparagraph (A), the residency requirements of section 152(c)(1)
    (B) shall be met only if the principal place of abode is in the United States. Refer to IRM 4.19.14.5.6
    Same as dependent QC Refer to IRM 4.19.14.5.6
    Age
    Same as dependent QC
    • QC must be younger unless permanently and totally disabled.

    Per IRC 32(c)(3)(A) age requirements are the same as defined in IRC 152(c)(3). Refer to IRM 4.19.14.5.6 Same as dependent QC Refer to IRM 4.19.14.5.6
    Support   Support is not an issue with EITC
    Citizenship
    Same as dependent QC
    Citizenship is defined in section IRC 152(b)(3) Refer to IRM 4.19.14.5.6 Same as dependent QC Refer to IRM 4.19.14.5.6
    Married Child Joint Return
    • Return filed only as a claim for refund.

    Per IRC 152(b)(2) A qualifying child shall not include an individual who is married as of the close of the taxable year, unless the taxpayer is only filing a claim for refund return only and no tax liability would exist for either spouse on separate returns.  
    Tie Breaker Rule Per IRC IRC 152(c)(4) for EITC purposes a QC may be claimed by a parent or the taxpayer with the highest adjusted gross income (AGI), if not claimed by the parent.

    Example:


    If more than 1 parent claim the qualifying child:
    If the parents claiming a qualifying child do not file a joint return together, the child shall be treated as the qualifying of --
    1. the parent with whom the child resided for the longest period of time during the taxable year, or

    2. if the child resides with both parents for the same amount of time during the taxable year, the parent with the highest adjusted gross income.

    Example:

    If No parent claims the child for EITC:


    If the parents of a child may claim them as a QC, but no parent claims the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. If the child's parents file a joint return with each other, this rule can be applied by treating the parents total AGI as divided evenly between them.

    Note:

    If married, the taxpayer must file a joint return to be eligible to claim EITC.

    IRC 32(c)(B)
    • IDRS research (e.g., INOLES, NAMES) to identify other household members, and/or recent names changes by the taxpayer.

    Requirements and Special Rules
    Taxpayer cannot be QC for EITC of anyone else
    Married child must be claimed as a dependent or not claimed as a dependent under rules of divorced or separated parents
     
    • IDRS research

    • Copy of social Security card

    Do Master File research of anyone on list (DDBOL).
    Do Master File research. (DDBKD) Birth Certificate or baptismal certificate showing relationship.
    Do INOLE research for age verification, statement from doctor or SSI letter.
    Request proof of separate residence from the person claiming the taxpayer as qualifying child, such as rent receipts, school records, property tax bill, or utility receipts if research indicates taxpayer is married.

4.19.14.5.5  (01-01-2014)
EITC - No Qualifying Children

  1. Taxpayers are allowed to claim EITC even though they do not have a qualifying child if they meet the following requirements.

    If And Then
    Earned Income Tax Credit is disallowed because the taxpayer does not have a qualifying child, allow EITC for self only based on certain criteria (age, income, etc.).
    1. Taxpayer is at least 25 but under 65 years of age,

    2. Taxpayer does not qualify as a dependent of another person,

    3. Taxpayer is not a qualifying child of another person and,

    4. Taxpayer lived in the U. S. for more than half the tax year.

    • Research INOLE or RTVUE for taxpayer's date of birth OR

    • Allow based on accepted proof of taxpayer's birth certificate or baptismal certificate.

    Note:

    If an individual is the qualifying child of another taxpayer for any part of the taxable year, that individual is not eligible to claim EITC for self.

    Taxpayer was disallowed EITC with qualifying children under the tiebreaker rule   Do not allow EITC for Taxpayer with no qualifying children either.

  2. Form 886 H-EIC has a feature for taxpayers who are denied EITC with Qualifying Child(ren). The Taxpayer can receive EITC without Qualifying Child(ren), if they appropriately answer the questions on the Form 886 H-EIC and sign the affirmation. If you receive an acceptable affirmation and no other documentation, prepare a Form 4549 to reflect the lower EITC amount, however the taxpayer must sign the Form 4549 for the reduced EITC amount. If a signed affirmation is received with other documentation, evaluate the documentation and respond accordingly.

  3. If the taxpayer is married filing a joint return, either taxpayer must be at least 25 but under 65 at the end of the tax year. It does not matter which spouse meets the age test, as long as one of spouses does. For example, Joe and Jane are married and file a joint return. Joe is 23 and Jane is 27. The taxpayers meet the age test because Jane is at least 25 but under age 65.

4.19.14.5.6  (01-01-2014)
Personal Exemptions and Dependents

  1. Requirements for claiming exemption for dependents prior to tax year 2005 see Publication 501, Exemptions, Standard Deduction, and Filing Information.

  2. Requirements for claiming exemption for dependents for tax year 2005 and subsequent see below. The examiner may consider the use of other acceptable documentation.

  3. The Working Families Tax Relief Act of 2004 amended Section 152, effective for taxable years beginning after December 31, 2004. As amended, Section 152 defines a dependent as a qualifying child (QC) or a qualifying relative (QR). The five dependency tests that applied for past years continue to apply to determine whether an individual is a QR. The tests for determining whether an individual is a QC are different. An individual that is a QC of any taxpayer can not be a QR of a taxpayer. The definition of a qualifying child may also be relevant for determining whether a taxpayer may claim HOH filing status, the CTC, CDCC, and the EITC.
    Overview of the Rules for Claiming an Exemption for a Dependent, (for complete details see Publication 501).

    Qualifying Child (QC) Acceptable Documentation
    Relationship Son or daughter (including an adopted child)
    grandchild or great grandchild, stepson, stepdaughter, step-grandchild or step-great grandchild,
    child pending adoption,
    brother, sister, stepbrother or stepsister or a descendant of any of them (such as a niece or nephew),
    eligible foster child (placed with you by an authorized placement agency) IRC 152(c)(2)
    • Birth certificates or other official documents of birth that shows the relationship to the dependent claimed.

      For Example: If the dependent the taxpayer is claiming is the child of the taxpayer's niece or nephew that lived with them, the taxpayer would need to provide:

      1. a copy of their birth certificate,

      2. a copy of the birth certificate of the taxpayer's sister or brother that is the parent of the child, and

      3. a copy of the birth certificate of the child claimed.


      All three birth certificates would be required to show the relationship linkage.

    • Marriage certificates that verify your relationship to the child

    • Letter from an authorized adoption agency

    • Letter from the authorized placement agency or applicable court document




    Military Personnel Acceptable proof of status
    Defense Enrollment Eligibility Reporting System (DEERS), which provides a list of authorized dependents whose relationship, has been verified. Leave and Earnings Statement (LES), which verifies if the taxpayer is paying a voluntary allotment for Basic Housing Allotment (BHA) payable to the dependents or custodial parent, or if the taxpayer is having child support payments garnished.

    Note:

    An individual legally adopted by the taxpayer or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer is treated as a child of the taxpayer by blood. An eligible foster child is an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. The terms "brother" and "sister" where the children only have one parent in common. For Example: Children may have the same mother, but have different fathers.

    Caution:

    The Government of Puerto Rico enacted a new law (Law 191 of 2009 as Amended). Effective October 31, 2010 any Puerto Rican birth certificate issued prior to July 1, 2010 is no longer valid. If a taxpayer submits a birth certificate that was issued by the Puerto Rican government prior to July 1, 2010, the birth certificate should not be accepted. The taxpayer should be informed of the new law and directed to contact the Puerto Rico Vital Statistics Record Office to request a new birth certificate.

    Residency Relative and member of household in the United States for more than half of the year IRC152(c)(1)(B)
    Temporary absences count as time lived together;
    Exceptions apply for children of divorced or separated parents IRC152(e)
    Birth or death during the year count for more than one-half or the entire year if QC lived with taxpayer the entire time alive IRC 152(f)(6)(B)(ii).
    • Photocopies of school (no report cards), medical, childcare provider (provider can't be a relative) or social service records that shows the name of child's parent or guardian, child's address and the dates that they lived with taxpayer.

      Note:

      This list is not all inclusive. If the taxpayer provides other documentation to show residency. Majority of report cards do not have all the require information for residency.

    • A letter on official letterhead from a school, a health care provider, a social service agency, placement agency official, employer, Indian tribal official, landlord or property manager, or a place of worship that shows the name of child's parent or guardian, child's address and the dates that they lived with taxpayer

    Note:

    If the taxpayer���s address is a post office box, request a photocopy of the stamped/accepted Postal Form 1093, P.O.Box Application for Post Office Box Service, to verify the taxpayer���s street address.

    Age Under age 19 at the end of the tax year and younger than taxpayer (or taxpayer's spouse, if filing jointly)
    or

    Under age 24 at the end of the tax, a student, and younger than taxpayer (or taxpayer's spouse, if filing jointly)
    • The taxpayer should send photocopies of official school records showing the child was a full-time student for at least five months of the tax year. The school records should show the dates of attendance. The months of attendance do not have to be consecutive.

      Any age if permanently or totally disabled at any time during the tax year IRC 152(c)(3)
    • The taxpayer should send a letter from the child's doctor, other health care provider, or any social service program or agency verifying the child is permanently and totally disabled

    • IDRS Command Code INOLE

    Note:

    See definition of "student" in IRC 152(f)(2) and definition of "permanently and totally disabled" in Section IRC22(e)(3)I of the Code.

    Support QC cannot provide greater than 1/2 of their own support IRC 152(c)(1)(D) Receipts for food, clothing, rent, medical, dental, schooling, recreation, and personal items. If two people are claiming the same dependent receipts may be needed from both.
    Citizenship Citizen/national/ resident alien of US, Canada or Mexico / adopted child. Exception RC 152(b)(3)

    Note:

    Refer to Publication 519, U.S. Tax Guide for Aliens

    Birth certificate, driver's license, school records, library card, "green card" or other DHS documents.
    Married Child Joint Return Yes IRC 152(b)(2) A qualifying child shall not include an individual who is married as of the close of the taxpayer's taxable year, unless the taxpayer is filing a claim for refund only and no tax liability would exist for either spouse on separate returns. No other return filed with dependent's SSN. If joint return filed, verify that the return was filed only as a claim for refund for either spouse on separate returns.
    Tie- Breaker Rule IRC 152( c )(4) defines the Tie Breaker Rule. Refer to IRM 4.19.14.5.4, EITC Qualifying Child (QC)for additional information.  
    Requirements and Special Rules The taxpayer cannot be dependent of a taxpayer IRC 152(b)(1) If the taxpayer is claimed as a dependent on another Taxpayer's return, and the taxpayer says he/she should not be claimed on the other Taxpayer's return but is self-supporting the taxpayer needs to provide documentation showing self-support. Some examples are:
    utility bills,
    rent or mortgage
    receipts, property tax bills. These items can be used as proof of self-support and residence. [if housing is an item of support, then its value is the rent paid or the fair rental value of the housing]
    Do Master File research of anyone on list DDBOL
    • Do Master File research. DDBKD Birth Certificate or baptismal certificate showing relationship..

    • Do INOLE research for age verification, statement from doctor or SSI letter.

    • Request proof of separate residence from the person claiming the taxpayer as qualifying child, such as rent receipts, school records, property tax bill, or utility receipts, if research indicates taxpayer is married.

    Qualifying Relative (QR) Acceptable Documentation
    Relationship Per IRC 152 (d) (2) relationship is defined as a child (son, daughter, adopted, step, eligible foster) or descendents. Sibling of son or daughter or step-sibling or step-parent.
    Parent or ancestor of sibling In-laws (mother, father, brother, sister, son, daughter).
    Non-relative household member who was not a spouse at any time during the year if the relationship is not in violation of local law.
    • Birth Certificate(s) showing relationship, adoption papers, court documents, school records or baptismal certificates.

    • IDRS Research.

    • If taxpayer claims a person that does not meet the relationships as defined in IRC 152(d)(2) as a qualifying relative, he/she should send proof the person has lived in their home for the entire 12 months of the year. To show both of them living together at the same address or addresses for the entire tax year the taxpayer should send either:

      1. School, medical, day-care, or social service records.

      2. A letter on the official letterhead from a school, medical provider, social service agency, or place of worship that shows names, common address and dates. (If taxpayer sends a letter from a relative who provides day-care, taxpayer MUST send at least one additional letter.)

    Note:

    Any of the relationships listed above that were established by marriage are not ended by death or divorce. A person related to a taxpayer in any of the ways listed above does not have to live with the taxpayer to meet dependency residency test.

    Note:

    The Government of Puerto Rico enacted a new law (Law 191 of 2009 as Amended). Effective October 31, 2010, any Puerto Rican birth certificate issued prior to July 1, 2010, is no longer valid. If a taxpayer submits a birth certificate that was issued by the Puerto Rican government prior to July 1, 2010, the birth certificate should not be accepted. The taxpayer should be informed of the new law and directed to contact the Puerto Rico Vital Statistics Record Office to request a new birth certificate.

    Residency Residency requirements applicable only to household members that are not related. Non relatives must very residency for entire year per IRC 152(d)(2)(H)
    Temporary absences count as time lived together; birth or death during the year count as entire year if QR lived with taxpayer the entire time alive IRC 152(f)(6)(C)(ii).
    Exceptions apply for children of divorced or separated parents IRC 152(e)
     
    Age N/A  
    Support Taxpayer must provide over one half of QR support per IRC 152(d)(1)(C).
    Multiple support applies.
    An exception applies for children of divorced or separated parents per IRC 152(e)
    Kidnapped child exception applies IRC 152(f)(6)( C)
    Taxpayer should send copies of the following documents as proof he/she provided more than half of their dependent���s total support:
    • A statement of account from a child support agency

    • A statement from any government agency verifying the amount and type of benefits the taxpayer and or the taxpayer's dependent received for the year

    • Rental agreements or a statement showing the fair rental value of taxpayer���s residence (proof of lodging cost).

    • Utility and repair bills (proof of household expenses) with canceled checks or receipts.

    • Day-care, school, medical records or bills (proof of child���s support) with canceled checks or receipts.

    • Clothing bills (proof of child���s support) with canceled checks or receipts.

    Citizenship Same as Dependent QC IRM 4.19.14.5.6, Personal Exemptions and Dependents. Same as Dependent QC IRM 4.19.14.5.6
    Married Child Joint Return Per IRC 152(b)(2)
    A qualifying child shall not include an individual who is married as of the close of the taxpayer's taxable year, unless the taxpayer is only filing a claim for refund return only and no tax liability would exist for either spouse on separate returns.
    Same as Dependant QC, same as IRM 4.19.14.5.6
    Tie- Breaker Rule Does not apply  
    Requirements and Special Rules QR Cannot be qualifying child of another Taxpayer, IRC 152(d)(1)(D)
    If the QR qualifies as a Qualifying child for any taxpayer, i.e., meets the age, relationship and residency tests, the child MAY NOT be claimed as a qualifying relative by any taxpayer. However, an individual is not a QC of "any other taxpayer" if the individual's parent (or other person with respect to whom the individual is defined as a QC) is not required to file an income tax return and (i) does not file an income tax return, or (ii) files an income tax return to only obtain a refund of withheld taxes
      QR gross income cannot exceed exemption amount excluding qualified income for permanently disabled QR IRC 152(d)(1)(B),IRC 152(d)(4) Taxpayer cannot be a dependent of another Taxpayer IRC 152(b)(1) Verify that there is no return filed showing income by the dependent. Review CC IRPTR to verify income and/or type reported by dependent.

  4. Additional information regarding Personal Exemptions and Dependents can be found in Publications 501 and 17, Your Federal Income Tax (For Individuals).

  5. When exemptions are disallowed, consider all related credits.

  6. Special rule for children of divorced or separated parents.
    The custodial parent is the parent having custody for the greater part of the calendar year; the noncustodial parent is the parent who is not the custodial parent

  7. This rule also applies to parents who never married. A child will be treated as the QC of the noncustodial parent if all of the following applies:
    The child received over half of his or her support for the calendar year from the parents. In the case of the remarriage of a parent, support received from the parent's spouse shall be treated as received from the parent.
    The child is in the custody of one or both parents for more then half of the calendar year.
    The custodial parent signs a written declaration (Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or similar statement) that he or she will not claim the child as a dependent for the taxable year in question or , for a number of years which includes the taxable year in question.

  8. The following tests must also be met:

    Citizen, National, or Resident Test: The taxpayer���s dependent must be a U.S. citizen, national, or U.S. resident alien, or a resident of Canada or Mexico. Verifying Information: Birth certificate, driver���s license, school records, library card, green card, or INS documents
    Support Test: additionally: If the support of a child is not determined under a multiple support agreement and if all the following are met:
    1. The parents are divorced or legally separated under a decree of divorce or separate maintenance, or separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year.

    2. One or both parents provide more than half of the child���s total support for the calendar year.

    3. One or both parents have custody of the child for more than half of the calendar year.

    4. The custodial parent releases a claim to an exemption for the child by a written declaration, as prescribed by the regulations, and the noncustodial parent attaches the release to his or her tax return.

    Verifying Information: Divorce or separation agreement. Form 2120 if provided by taxpayer. The US Tax Court issued a decision on the use of Form 8332 in King V Commissioner (121 TC 12) September 26, 2003. Under the ruling, the use of Form 8332 applies to never married parents of minor children, if they have lived apart at all times during the last 6 months of the calendar year. The Form 8332 was revised to delete all references to the requirement that the custodial and noncustodial parents must be or have been married to each other before the special support tests apply.
    For Examination, if a signed Form 8332 is attached to the return, the noncustodial parent is treated as providing more than half the support for the year, and is entitled to the exemption if the other 4 dependency tests are met (relationship/member of Household, citizen, national, or resident, gross income; joint return) provided that one or both parents furnish over half of the child���s total support for the year . This applies whether or not the parents of the child were ever married. This also means, that under IRC 152(e)(1), the never married custodial parent living apart from the child's other parent is entitled to a presumption of greater than 50% of support on the same basis as the custodial parents who are divorced or legally separated under a written agreement.
    then  
    The noncustodial parent may claim an exemption for the child. See above


    Additionally

    A personal exemption is allowed for taxpayer and his/her spouse if: neither the taxpayer nor the taxpayer's spouse is a dependent of another taxpayer. This is true even if the other taxpayer did not claim an exemption. See Exception in the Joint Return Test of Personal Exemptions and Dependents, Pub.17. Accepted proof of status: If the taxpayer is claimed as a dependent on another taxpayer's return, and the taxpayer says he/she should not be claimed on the other taxpayer���s return but is self-supporting, taxpayer needs to provide documentation showing self-support. Some examples are: utility bills, rent or mortgage receipts, property tax bills. These items can be used as proof of self-support and residence.
    or  
    If married filing joint, one exemption may be taken for taxpayer and one for spouse. Marriage certificate
    or  
    If taxpayer is filing separate return, the taxpayer may claim one exemption for self (if above test is met) and one for spouse if spouse has no gross income and was not a dependent of another Taxpayer. Proof of spouse is a marriage certificate. If spouse is claimed as dependent on another taxpayer���s return, taxpayer needs to prove he/she was living on own and self-supporting. Utility bills, rent or mortgage receipts, property tax bills. These items can be used as proof of self-supporting and residence.
    or  
    If the taxpayer���s spouse died during the year and the taxpayer did not remarry by end of year, an exemption may be claimed for spouse. Death certificate and, if remarried, marriage certificate showing new marriage after last day of tax year.

4.19.14.5.7  (01-01-2010)
Filing Status

  1. Following are guidelines to determine if the taxpayer qualifies for "Single" filing status:

    If: Accepted proof of status:
    The taxpayer was never married. No prior history of filing "Married Filing Jointly" or "Married Filing Separately" .
    or  
    The taxpayer was unmarried or legally separated from his/her spouse under a divorce or separate maintenance decree, and the taxpayer does not qualify for another filing status. Copy of divorce decree or separate maintenance. If decree or agreement is dated any day prior to the last day of the year, the taxpayer is considered single for the entire year.
    or  
    The taxpayer was widowed before January 1 of the tax year, and did not remarry before the end of the year. Copy of death certificate for spouse.`
    or  
    The taxpayer is married, but the spouse did not live with TP during the last 6 months of the tax year. Documents verifying that the spouses did not live together during the last six months, such as a lease agreement, utility bills, or a letter from a clergy member, or a letter from social services.

  2. Following are guidelines to determine if the taxpayer qualified for "Married Filing Jointly" filing status:

    A Taxpayer's filing status is "Married Filing Jointly" if: Accepted proof requirement
    The taxpayers are legally married on the last day of the year and both agree to file under this status. Taxpayers must be either living together as husband and wife, or living apart but not legally separated under a decree of divorce or separate maintenance. Both signatures on the return verify consent of both parties. If prior year���s return shows single or head of household, request proof of marriage; the taxpayers bear the burden of proof.
    or  
    Taxpayers are living together in a common law marriage that is recognized in the state where they live or in the state where the common law marriage began.

    (The 11 states that recognize common law marriages are AL, CO, IA, KS, MT, OK, PA, RI, SC, TX, UT and the District of Columbia).

    In order to have a valid common law marriage, the taxpayer and common law spouse must live together for a significant period of time, hold themselves out as a married couple or intend to be married.
    See IRM 5.19.11.7.1.2.2 ,Common Law Marriage.
    At least two types of documentation to substantiate a claim of common law marriage must be provided. Examples of proof are:
    • Deeds showing title to property held jointly by both parties to the common law marriage

    • Bank statements and checks showing joint ownership of the accounts

    • Insurance policies naming the other party as beneficiary

    • Birth certificates naming the taxpayer and the common law spouse as parents of their children

    • Loan documents, mortgages, and promissory notes evidencing joint financial obligations

    or  
    The taxpayer���s spouse died during the year. Death certificate of spouse.

  3. Following are guidelines to determine if the taxpayer qualifies for "Head of Household" filing status:

    HOH-Unmarried Taxpayer Acceptable Documentation
    Relationship Meets QC or QR minus non relative household member IRC 2(b)(1)(A)(i)&(ii) and IRC 2(b)(3)(B)(i).
    Taxpayer is considered not married if spouse is a non resident alien IRC 2(b)(2)(B)
    Same as Dependant QC or QR IRM 4.19.14.5.6.
    Residency More than 1/2 year except for dependent parents IRC 2(b)(1)(A)&(B) Same as Dependant QC IRM 4.19.14.5.6
    Age N/A  
    Support Pay for more than 1/2 cost of keeping up a home IRC 2(b)(1).
    If for dependent parents, must pay more than /12 cost of keeping up a home that was the parents main home for the entire year IRC 2(b)(1)(B)
    Proof of living in the same residence such as: Rent receipts, utility bills, grocery receipts, property tax bills, mortgage interest statement, upkeep and repair bills, property insurance statement, and other household bills
    Citizenship A married child who fails the citizenship test cannot be a qualifying person for HOH IRC 2(b)(1)(A)(i)(I) Birth certificate, citizenship papers, Social Security Card. School Records
    Married Child Joint Return A married child who fails the joint return test cannot be a qualifying person for HOH IRC 2(b)(1)(A)(i)(I) Receipts for food, clothing, rent, medical, dental schooling, recreation, and personal items. If two people are claiming the same QC receipts may be needed from both.
    Tie- Breaker Rule Yes IRC 2(b)(1)(A)(i)  
    Requirements and Special Rules QC must meet QC age and QC support tests IRC2(b)(1)(A)(i)
    QR must be dependent IRC 2(b)(1)(A)(ii)
    Multiple support QR does not apply IRC 2(b)(3)(B)(ii)
    Same as Dependant QC IRM 4.19.14.5.6

    HOH-Considered Unmarried Taxpayer Acceptable Documentation
    Relationship Child, adopted child, step child, eligible foster child IRC 7703(b)(1) Same as Dependant QC or QR IRM 4.19.14.5.6
    Residency More than 1/2 year IRC 7703(b)(1)
    IRM 4.19.14.5.6
    Same as Dependant QC
    Age N/A  
    Support Pay for more than 1/2 cost of keeping up a home IRC 7703 (b)(2) Same as HOH - Unmarried taxpayer IRM 4.19.14.8.1
    Citizenship A married child who fails the citizenship test cannot be a qualifying person for HOH IRC 2(b)(1)(A)(i)(I) Same as HOH - Unmarried taxpayer IRM 4.19.14.8.1
    Married Child Joint Return A married child who fails the joint return test cannot be a qualifying person for HOH IRC 2(b)(1)(A) (i)(I) Receipts for food, clothing, rent, medical, dental schooling, recreation, and personal items. If two people are claiming the same QC receipts may be needed from both.
    Tie Breaker Rule Yes IRC 2(b)(1)(A)(i)  
    Requirements and Special Rules Child must be dependent QC or QR without regard to exceptions for divorced or separated parents IRC 7703(b)(1)
    Other rules residence of spouse for last six months of the year apply.
     

  4. Following are guidelines to determine if the taxpayer qualifies for "Qualifying Widow(er) with Dependent Child" filing status:

    A Taxpayer���s filing status is "Qualifying Widow(er) With Dependent Child" if: and Accepted proof
    The taxpayer is filing within two years of the year that the spouse died the taxpayer did not marry before the end of the current filing year Death certificate.
      The taxpayer has a child, stepchild, adopted child, or child lawfully placed with the taxpayer for legal adoption by the taxpayer for whom he/she can claim an exemption. Birth certificate, school records, adoption records
      The taxpayer paid more than half the cost of keeping up a home that is the main home for him/her and that child for the entire year. Receipts and bills for rent, mortgage interest, property taxes, utility charges, upkeep and repairs, property insurance, food consumed in the residence.

  5. Additional information regarding filing status can be found in Publication 501, Publication 519, U.S. Tax Guide for Aliens, and Publication 555, Community Property.

  6. Taxpayers whose filing status is married filing separate or deemed to be married filing separate are not entitled to EITC with or without Qualifying Child(ren).

4.19.14.5.8  (06-19-2007)
Child Tax Credit

  1. Per IRC 24 taxpayers who have qualifying children are entitled to Child Tax Credit. Use the following guidelines to determine if the taxpayer has a qualifying child:

    CTC (DQC) Acceptable Documentation
    Relationship Same as dependent QC IRC 24(c)(1)IRM 4.19.14.5.6 Same as dependent QC IRM 4.19.14.5.6.
    Residency Same as dependent QC IRC 24(c)(1)
    Exceptions apply for children of divorced or separated parents
    Same as dependent QC IRM 4.19.14.5.6
    Age Under age 17 at end of the year IRC 24(c)(1) Same as dependent QC IRM 4.19.14.5.6
    Support Same as dependent QC IRC 24(c)(1) Same as dependent QC
    Citizenship Citizen/national/resident of US IRC 24(c)(2)I
    1. The child must be a U.S. Citizen or National or a Resident of the U.S.

    2. Birth certificate, citizenship papers, Social Security Card.

    3. School records.

    Married Child Joint Return Does not apply  
    Tie-Breaker Rule Yes  
    Requirements and Special Rules Does not apply  

  2. Age of Attainment - Revenue Ruling 2003-72 applies a uniform method of determining when a child attains a specific age for the purposes of child tax credit, dependent care credit, adoption credit, earned income credit, dependent care assistance programs, foster care payments, adoption assistance programs and dependency exemptions. The ruling provides that a child attains a given age on the anniversary of the date that the child was born. For example, a child born on Jan. 1, 1987 attaining the age of 17 on January 1, 2004. Previously IRS treated a child as obtaining an age on the day before his birthday. Math error notices may have been issued disallowing the credit. For all tax years, where the above credits were disallowed because the age of attainment was considered to be the day before the birthday of the child, adjust and allow the credit if all other qualifying criteria are met.

  3. Large, Unusual, or Questionable Items - During the audit of the Child Tax Credit and related issues, if a material issue is identified on the return, that issue should be questioned/audited with the approval of your manager.

  4. Related Audit Issues and Statutory Adjustments - When you disallow the Child Tax Credit, based on

    If Taxpayer Fails Then Disallow
    Relationship Test
    • Dependent Qualifying Child (DQC)

    • Dependent Care Credit (CDCC)

    • EITC

    Residency Test
    • DQC

    • Child Dependent Care Credit

    Age Test
    • CDCC unless Child physically or mentally incapable

    Support Test
    • DQC

    • CDCC unless spouse physically or mentally incapable

    • Education Credit if person paid more than 1/2 of his or hers own support

    • Qualifying Relative if person paid more than 1/2 of his or her own support

    • Head of Household

    Tie Breaker Rule EITC
    • DQC

    • EITC

  5. Standard Paragraphs - 6503, 6505, 6506, 6508, 6510, 6514, 6515, 6516, 6517, 6518

  6. Additional Paragraphs - 886 Suggestions:

    Dependent Qualifying Child (DQC)
    Because we have disallowed your Child Dependent Care Credit due to the qualifying child failing to meet the relationship requirements, the child does not qualify as your dependent, therefore, we have disallowed the exemption related to this child.
    Because we have disallowed your Child Dependent Care Credit due to the child failing the residency test, the child does not qualify as your dependent. We have disallowed the exemption related to this child.
    Because your Child Dependent Care Credit was disallowed due to the Tie Breaker Rule for support, we have disallowed the dependency exemption for this child.
    Child Tax Credit
    We have disallowed the Child and Dependent Care Credit which has the same relationship requirements as the Child Tax Credit. Therefore, we have disallowed the Child Tax Credit.
    We have disallowed the Child Dependent Care Credit because the child did not meet the residency test and was not physically or mentally incapable. because the residency test is the same for the Child Tax Credit, we have disallowed this credit as well.
    We have disallowed the Child Dependent Care Credit because you did not provide over half the support for this child or the child paid more than 1/2 of his/her own support. Because the requirements for the Child Tax Credit are the same, we have disallowed this credit also.
    EITC
    Because the dependent you claimed did not meet the requirements of a qualifying child for CDCC, he/she also failed to meet the requirements of qualifying child for EITC.
    Head of Household
    Because the individual did not meet the requirements for the Child Care Credit as it relates to the support test, you do not qualify for the Head of Household test. Therefore, we have disallowed that filing status.
    Multiple Disallowances
    Because we have disallowed your Child Dependent Care Credit, we have disallowed the related credits for the Child Tax Credit, Education Credit, and EITC. You also do not qualify for the Dependent Qualifying Child or Qualifying Relative exemption and the Head of Household Filing status.
    Large, Unusual, or Questionable Items
    During the audit of the Child Tax Credit and related issues, if a material issue is identified on the return, that issue should be questioned/audited with the approval of your manager.

4.19.14.5.9  (01-01-2013)
Child and Dependent Care Credit (CDCC)

  1. Following are guidelines to determine if the taxpayer qualifies for the Child and Dependent Care Credit: The limit on the amount of the qualifying expenses is $3000 for one individual and $6000 for two or more. The credit percentage can be as much as 35% of the qualified expenses. Refer to Form 2441, Child and Dependent Care Expenses, for computations.

    A qualifying person is: Verifying information:
    The taxpayer���s dependent who was under age 13 when the care was provided and for whom the taxpayer can claim an exemption. Birth certificate, school records, or baptismal certificate.
    Military Personnel Acceptable proof of status
    Defense Enrollment Eligibility Reporting System (DEERS), which provides a list of authorized dependents whose relationship, has been verified. Leave and Earnings Statement (LES), which verifies if the taxpayer is paying a voluntary allotment for Basic Housing Allotment (BHA) payable to the dependents or custodial parent, or if the taxpayer is having child support payments garnished.
    or  
    The taxpayer���s spouse who was physically or mentally not able to care for himself or herself. Marriage certificate (proof of spouse). Proof of disability: Doctor���s note or State certification.
    or  
    The taxpayer���s dependent who was physically or mentally not able to care for himself or herself, and for whom the taxpayer can claim an exemption (or could claim an exemption except the person had $3,500 for tax year 2008 or
    $3,650 for tax year 2009
    $3,650 for tax year 2010
    $3,700 for tax year 2011
    $3,800 for tax year 2012.
    Proof of keeping up home: Rent receipts, mortgage documents, property tax bills, utility bills. Proof of person���s claimed residency: School records, official mail. Doctors��� note or state certification verifying disability.

    Eligibility Requirement Tests Verifying information:
    The taxpayer (and spouse if married) must have earned income during the year. (However, there are exceptions for student-spouse or spouse not able to care for self) Form W-2s and/or Form 1099s
    and  
    The taxpayer must pay child and dependent care expenses so that he/she (and spouse if married) can work or look for work. Proof of payments to child care provider. Receipts and/or cancelled checks. If looking for work, a calendar showing interviews and dates. If no log or calendar available, statement from the taxpayer that the taxpayer was looking for work and the types of places the taxpayer was applying
    and  
    The taxpayer must make payments for child and dependent care to someone he/she (or spouse) cannot claim as a dependent. If payments made to child, he/she cannot be the taxpayer���s dependent and must be age 19 or older by the end of the year. Name on receipts or cancelled checks. if same surname, determine if claimed as a dependent on return. If not claimed, verify age via: driver���s license, birth certificate, or school records.
    and  
    The filing status must be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. If married, a joint return must be filed.  
    and  
    The identity of the care provider must be provided on the tax return. Must include name, address, and TIN/EIN. If an individual, then SSN. Proof can be: Copy of provider���s SSN card, copy of provider���s driver���s license (if SSN on it), a copy of provider���s completed W-4 if household employee, copy of statement from employer if part of employer���s dependent care plan, or a letter or invoice from the provider with the needed information.
    and  
    Adjustments must be made for any dependent care assistance benefits provided by employer. Review Form W-2 Box 1 for employer provided benefits and ensure the excluded benefits are not used to compute the credit. See Part III of Form 2441.

    Note:

    If the taxpayer cannot claim the child as a dependent, the child may still be a qualifying person for the CDCC if:

    • The child was under age 13 or was physically or mentally not able to care for himself or herself.

    • The taxpayer is the child's custodial parent (the parent with whom the child lived for the greater part of the year).

    • The noncustodial parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.


    If this applies, the noncustodial parent cannot claim the child as a qualifying person for the CDCC.
    if more then two taxpayers claim the CDCC (or the same qualifying children) see the tiebreaker rules

  2. If the above conditions are met, allow the deduction up to allowable credit.

  3. If expenses are for first or a higher grade then they are deemed to be educational and do not qualify for the dependent care credit. Expenses for kindergarten almost always will be educational, in which case they should be disallowed.

  4. Additional information regarding the Child and Dependent Care Credit can be found in Publication 503, Child and Dependent Care Expenses.

  5. For situations in which there is a duplicate dependent used to obtain the child and dependent care credit:

    1. For EITC cases the 3 letter process ; ICL, 30 Day and SNOD applies. Discretionary cases can use the 566B Combo letter to start examination.

    2. Request documentation applicable to the duplicate condition (taxpayer must certify that he has a qualifying child per the rules as shown in the (1) table of this section).

    3. Follow normal examination procedures to work case.

    4. If your taxpayer is allowed the credit, you must open the other duplicate dependent case and disallow the credit.

  6. Rule summary:

    CDCC (DQC, DQR)
    Relationship Same as dependent QC, physically or mentally incapable dependent QR spouse IRC 21(b)(1)IRM 4.19.14.5.6.
    Residency Same as dependent QC IRC 21(b)(1)(A), or physically or mentally incapable dependent QR or spouse who lived with Taxpayer more than 1/2 year IRC 21(b)(1)(B) and IRC 21(b)(1)(C)IRM 4.19.14.5.6.
    Age Expenses paid up to age 13 or for physically or mentally incapable dependent or spouse IRC 21(b)(1).
    Support Same as dependent QC, physically or mentally incapable dependent QR IRC 21(b)(1)(A) or N/A for incapable spouse IRM 4.19.14.5.6
    Citizenship Same as dependent QC, physically or mentally incapable dependent QR N/A for incapable spouse IRM 4.19.14.5.6.
    Married Child Joint Return Does not apply
    Tie Breaker Rule Does not apply
    Requirements and Special Rules Must be dependent QC or physically or mentally incapable spouse / dependent QR; except divorced / separated parents IRC 21(e)(5); except kidnapped child IRC 152(f)(6)(A).

4.19.14.5.9.1  (01-01-2007)
Statutory Requirement ��� Married Filling Separate

  1. Generally, married couples must file a joint return to take the credit.

  2. However, if taxpayers are legally separated or living apart from the spouse, they may be able to file a separate return and take the credit if they are not considered married.

  3. Taxpayers are not considered married if all the following apply:

    1. He/she files a separate return.

    2. He/she provides a home for a qualifying person for more than half the year.

    3. He/she pays more than half the cost of keeping up your home for the year.

    4. The spouse did not live in the home for the last 6 months of the year.

4.19.14.5.10  (06-04-2013)
Education Tax Credits - Hope and Lifetime Learning

  1. On EITC cases, the education credit is questioned as a part of a full scope audit on the dependent exemption. If mail is received, research the credit on IDRS (TRDBV) to verify if the credit claimed is for the disallowed dependent(s). If the credit is claimed for the disallowed dependent it should be disallowed without regard to other qualifications. If the credit is claimed for the taxpayer or spouse, further research is required before the credit is disallowed.

  2. See IRM 4.19.15.5, Education Tax Credits - Hope and Lifetime Learning Credits, for explanation and procedures for working this credit.

4.19.14.5.10.1  (01-01-2007)
Above the Line Deduction for Qualified Higher Education Expenses

  1. See IRM 4.19.15.5, Education Tax Credits - Hope and Lifetime Learning Credits, for explanation and procedures for claiming deduction.

4.19.14.5.10.2  (02-17-2012)
American Opportunity Credit

  1. See IRM 4.19.15.5.1, American Opportunity Credit, Provision 1004 for working this credit.

4.19.14.5.11  (01-01-2007)
Qualified Adoption Expenses

  1. See IRM 4.19.15.7, Adoption Credit and Qualified Adoption Expenses, for explanation and procedures.

4.19.14.6  (01-01-2014)
Recertification

  1. After December 31, 1997 where EITC was denied for taxable years beginning after December 31,1996, the recertification indicator will be set at the National Accounts Profile (NAP) when a TC 30X and TC 765 post to the account. Effective FY11, Recertification will be full scope EITC audits:

    • PC 0694 - Full scope EITC

    • PC 0257 - Schedule C and full scope EITC

    • PC 0027 - Full scope EITC with 2 year ban proposed

    • PC 0028 - Schedule C and full scope EITC with 2 year ban proposed

    • PC 0903 - Pick-up of Recertification case (Prior Project Code 0694)

    • See IRM 4.19.13.2.1 (3) b,Auditing Standard 1, for more information on audit scope expansion

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  3. If the EITC disallowed or reduced, a recertification indicator will remain until the taxpayer recertifies on the type of EITC previously denied.

    • If the taxpayer files the subsequent year���s return claiming EITC with no qualifying child(ren), the EITC will be allowed and the Recertification Indicator IS NOT REMOVED.

      Example:

      The taxpayer is denied EITC with a qualifying child for TY 2010. For TY 2011, the taxpayer claims EITC with no qualifying child(ren). The taxpayer will be allowed the EITC with no qualifying child(ren), and the Recertification Indicator will not be removed. The taxpayer will be required to recertify for the next year for which EITC with a qualifying child(ren) is claimed.

    • When closing a case for any other reason, such as an adjustment to a taxpayer���s income or expenses, examination personnel will be required to input TC 971 with AC 156. The taxpayer will be required to recertify on their tax return claiming EITC.

      Note:

      This will place a new recertification indicator on the taxpayer's account. The new Recertification indicator will appear as 9 on the Master File. If the taxpayer has either a Recertification indicator of 1 or 9 on the Master File and claims EITC with qualifying child(ren) they will be required to attach Form 8862, Information to Claim Earned Income Credit After Disallowance, to their tax return.

      Example:

      The taxpayer���s EITC is decreased because of unreported Alimony in tax year 2010. Among other closing steps, the TE will input TC 971 with action code 156. If the taxpayer files tax year 2011 claiming EITC with or without qualifying child(ren), the taxpayer will be required to recertify by attaching Form 8862 to his/her Form 1040.

  4. Taxpayers who are required to recertify but claim EITC with no Form 8862 attached will be denied through Math Error procedures during the processing of the tax return under IRC 6213(g)(2)(K). Math error procedures (see IRM 21.5.4, General Math Error Procedures,) are not available to disallow EITC claims made during years subject to the bans set out in IRC 32(k)(1).

  5. Master File programming automatically removes the EITC recertification indicator (RI) 1 or 9 when a case is closed and the taxpayer receives the full EITC claimed under the conditions detailed below:

    1. TC 300 for zero amount containing Disposal Code 02 if the module contains TC 764 or TC 768, or

    2. TC 421 with a Disposal Code 20 if the module contains a TC 764 or TC 768, or

    3. Current posted TC 764 (doc code 47 or 54) with an amount equal or exceeds a prior TC 765 with doc. code 47.

    All other conditions or Disposal Codes will still require the manual removal of the RI. This is done by inputting TC 971 AC 056.

  6. When working a taxpayer���s response on a Recertification case, research the prior audit information in CEAS (Correspondence Examination Automation Support) to identify if the prior audit adjustments are relevant to the EITC under current examination.

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

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

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

  7. Once a determination is made to disallow a taxpayer���s EITC, the examiner must use the following procedures:

    If and Then
    Taxpayers are denied EITC, in part or in full, through deficiency procedures which includes adjustments to income or expenses that affect EITC   The taxpayer is ineligible to file an EITC claim until the taxpayer provides evidence of eligibility for the EITC. Deficiency procedures include administrative procedures (other than procedures related to math or clerical errors) that result in an assessment of a deficiency in tax, whether or not a Notice of Deficiency is issued.
    Taxpayers are denied EITC, in part or in full, through deficiency procedures by disallowance of qualifying child(ren).   The taxpayer is ineligible to file an EITC claim with qualifying child(ren) until the taxpayer provides evidence of eligibility for the EITC. Deficiency procedures include administrative procedures related to math or clerical errors that result in an assessment of a deficiency in tax, whether or not a Notice of Deficiency is issued.
    A determination is made that the EITC was claimed due to reckless or intentional disregard of the rules and regulations or fraud   The taxpayer is required to recertify with Form 8862 on the first return on which EITC is claimed after the
    • two (2) year period (reckless or intentional disregard) or

    • ten (10) year period (fraud) has elapsed.

    EITC has been denied through deficiency procedures no Form 8862 Under IRC 6213(g)(2)(K), the EITC can be denied as a mathematical or clerical error.
    EITC has been denied through deficiency procedures Form 8862 attached Inventory will be received through DDb.
    Refund is frozen   CP 75 will automatically generate, informing taxpayer the EITC refund will be held.

    Note:

    The CP 79A will be sent to the taxpayer, advising them of the 2 year EITC ban. The CP 79A will also tell the taxpayer the next year they will be able to claim EITC again. However they are still subject to EITC Recertification for that year which can be viewed on IDRS using CC ENMOD under EITC-EL-TXPD> Field.

  8. Effective in 2006, when an EITC Recertification indicator of 1 or 9 is removed by input of TC 971 AC 056 then Master File will send a CP 74 to the taxpayer. CP 74 informs the taxpayer they have re-certified for EITC, and will receive a refund within 6 weeks, provided the taxpayer owes no other taxes or debts.

  9. The entity module (IMFOLE or ENMOD) will reflect the EITC RI if EITC was disallowed through deficiency procedures. The following table explains the RI and the action required.

    EITC Recertification Indicators (RI)
    If the RI is and Then
    Blank or 00   Recertification is not required.
    1   Recertification is required.
    9   Recertification is required.

    Note:

    RI 9 denotes taxpayer���s EITC was adjusted due to an adjustment in income.

    2 The tax year is < the EITC-EL-TXPD field* and > the EITC-TXPD* field. Taxpayer is under a 2 year EITC ban & not entitled to EITC. **
    2 The tax year is > or = to the EITC-EL-TXPD field. Recertification is required.***
    3 The tax year is < the EITC-EL-TXPD field. The taxpayer recertified after the 2 or 10 year ban expired. However, the 2 or 10 year ban is still in place for the banned years.
    3 The tax year is > the EITC-EL-TXPD field. Recertification is not required.
    4 The tax year is < the EITC-EL-TXPD field and > the EITC-TXPD* field. Taxpayer is under a 10 year EITC ban & not entitled to EITC.
    4 The tax year is > or = to the EITC-EL-TXPD field. Recertification is required.**
    * The EITC-EL-TXPD (ENMOD) or EITC ELG TXPD (IMFOLE) indicates when the taxpayer���s ban expires and is subject to EITC Recertification.
    ** The EITC-TXPD (ENMOD) or EITC RECRT TXPD (IMFOLE) is the tax year the ban was set.
    *** The TC 971 056 will convert the RI 2 or 4 into a blank when the tax year is < then the EITC-EL-TXPD field.
    **** If the taxpayer recertifies for EITC the 971 056 will convert the RI 2 or 4 into a 3 when the tax year is > or = to the EITC-EL-TXPD or EITC ELG TXPD field.

4.19.14.6.1  (01-01-2013)
EITC 2/10 Year Ban - Correspondence Guidelines for Examination Technicians (CET)

  1. 2 Year Ban applies when it is determined that a taxpayer recklessly or intentionally disregarded the EITC rules and regulations when claiming EITC. The 2 year ban should be considered by the technician on every EITC case.

  2. 10 Year Ban - applies when it determined that a taxpayer fraudulently claimed EITC. IRM 25.1, Fraud Handbook, and IRM 4.19.10.4, Fraud Referrals, for procedures.

  3. Upon receipt of correspondence the Correspondence Exam Technician's (CET) decision to assert a penalty/ban or not needs to be documented and must show the reason for the determination on Form 4700, Examination Workpapers.

    Note:

    Do not use the standard statement available in Report Generation System (RGS) such as negligence penalty deemed not to be applicable , because each case may have a different reason for asserting the penalty/ban.

  4. Managerial approval is required for all 2/10 year ban cases. See IRM 20.1.5.1.6, Managerial Approval of Penalties, or IRM 4.19.13.5.2.

  5. Tax examiners must enter a priority code 6 on Form 5344, Examination Closing Record to impose either a two or ten year EITC ban. If the -A freeze is present; the examiner must use priority code 7 to impose the ban, on the Form 5344, Examination Closing Record.

    • The two year EITC ban is set when the TC 300, 765, 240 (reference code 680) and either the priority code 6 or 7 posts to Master File. Master File will also mail a CP 79A, to the taxpayer explaining the ban.

    • The ten year EITC ban is set when the TC 300, 765, 320 and either the priority code 6 or 7 posts to Masterfile. Masterfile will also mail a CP 79B, to the taxpayer explaining the ban.

      Note:

      The 10-year ban is only done in Austin Fraud unit by EFC in W&I.

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

    ENMOD will carry:
    1) EITC-RECERT-IND-���2��� (2 Year Ban) or ���4��� (10 Year Ban)
    2) EITC-TXPD - tax year the ban was set
    3) EITC-EL-TXPD - the tax year the taxpayer���s ban expires and the taxpayer is subject to EITC Recertification.

    IMFOLE will carry:
    1) EITC -���2��� (2 Year Ban) or ���4��� (10 Year Ban)
    2) EITC RECRT TXPD - tax year the ban was set
    3) EITC ELG TXPD - the tax year the taxpayer���s ban expires and the taxpayer is subject to EITC Recertification.

  7. The following table provides a starting point to help determine if the two-year ban is appropriate. This table is not all-inclusive

    If and Then
    This is the first year EITC audit for the taxpayer   A ban usually is not imposed for the first year UNLESS the taxpayer establishes blatant disregard for the rules and regulations

    Example:

    During a conversation, the taxpayer admits he/she knew they did not meet the eligibility requirements but decided to "try it anyway" . In this instance, the ban would be justified because the taxpayer intentionally disregarded the rules and regulations.

    This is a Recertification case Inadequate documentation is received from the taxpayer and the case results in the EITC being disallowed again Based on facts and circumstances presented apply the two-year ban. The taxpayer was previously informed of the requirements and the specific rules and regulations pertaining to EITC.
    A decedent���s SSN is used for a qualifying child The person died before the year under examination Based on facts and circumstances presented apply the two-year ban.
    The technician can determine the taxpayer���s claim was due to reckless or intentional disregard rather than misunderstanding or confusion of the rules   The two year ban should be imposed.
    The taxpayer filed MFJ in prior tax years, is now filing as HOH, and our records show the taxpayers still live at the same address and/or are still married Is unable to establish he/she is divorced or legally separated (They may be splitting the children to maximize the EITC) The two year ban should be imposed.
    There is a lack of acceptable records The taxpayer understood what types of documentation could be accepted The two year ban should be imposed.
    The taxpayer is claiming different qualifying children each year When asked to identify the qualifying children, the taxpayer does not know who they are claiming The two year ban should be imposed.
    The taxpayer agreed with the assessment and denial of EITC in the previous tax year(s) Is again unable to verify eligibility for claiming the EITC and qualifying children The two year ban should be imposed.

  8. The 10 year ban is appropriate when the technician identifies a return which has indicators of fraud, the technician should discuss the case with their Manager/Team Leader. If the Manager/Team Leader concurs, the examiner will initiate a Form 13549, Campus Fraud Lead Sheet, (signed by the manager) for each tax year and refer the case to the Functional Fraud Coordinator (FFC) or Campus Fraud Coordinator/Exam Fraud Coordinator (EFC) for further evaluation. Some examples of fraud indicators that might be seen while working an EITC case may include:

    • Apparent false Form W-2 and Schedule C income being reported in order to qualify for the maximum EITC credit

    • Apparent false statements from the taxpayer

    • Apparent altered or fictitious documents submitted to substantiate EITC eligibility

    • Repeatedly claiming deceased taxpayers as qualifying children (especially when the persons died before the years under examination )

  9. If the FFC or CFC/EFC determines that there is no fraud potential, the FFC or CFC/EFC will return the case through the manager annotating the reason for rejection within 21 days.

    Note:

    The manager and examiner should consider applying the Negligence penalty 2 year ban, if EITC is involved on the returned case.

  10. Taxpayers who are denied EITC through a Deficiency proceeding and the error was due to fraud will have a 10 Year Ban placed on their account. ENMOD will carry an EITC-Recertification Indicator "4" along with the year the Ban was placed

  11. Project Code 0698 - If the taxpayer claims EITC while under this Ban, the return will automatically be established on AIMS through the DDb using PC 0698. RGS will systemically generate a Statutory Notice of Deficiency, Letter 3219, CP 75C will be the initial contact letter informing the taxpayer their refund was delayed. At this point EITC eligibility is not the issue of this examination and the taxpayer should not be asked to send in qualifying documentation. We are simply notifying the taxpayer that the EITC is disallowed because there is a 10 Year Ban on the current tax period.

  12. Recert Indicator 3 signifies that the taxpayer has recertified for EITC after the banned period, but is still under an EITC ban for the banned years.

    Example:

    The taxpayer's EITC is disallowed and a ban was set for tax year 2006 in October 2007. The taxpayer is banned from claiming EITC for tax years 2007 through 2016 and is then subject to EITC recertification the next year they claim EITC with qualifying child or children.

    Therefore, if the taxpayer claims EITC in tax year 2017, attaches Form 8862 to their return, and "successfully recertifies" for the EITC; IDRS will then display an indicator 3 to signify that the taxpayer is still under an EITC ban for the banned years IDRS CC ENMOD displays the EITC indicator under the literal: EITC - RECERT - IND>. See IRM 21.6.3.4.2.7.15.1, EITC Recertification Math Errors, for an explanation of the EITC indicators. IDRS CC ENMOD displays the year the taxpayer is first required to recertify again if claiming EITC with qualifying children again after the 10 year EITC ban expires, under the literal: EITC-EL-TXPD>. Using the same example detailed in paragraph 9 above, 2017 will display in this field

  13. W&I taxpayers are centralized in Austin and SB/SE taxpayers are centralized in Brookhaven.

  14. For more information on the 2/10 Year Ban See IRM 20.1.5.3, Two - Ten Year Bans on Claiming the Earned Income Credit (EITC).

4.19.14.6.1.1  (01-01-2013)
Project Codes 0697 and 0698 - EITC Claimed Under the 2/10 Year Ban

  1. Project Code 0697 - If the taxpayer claims EITC while under the 2 Year Ban, the return will automatically be established on AIMS through the DDb in Project Code 0697. CP 75C will be the initial contact letter informing the taxpayer their refund was delayed. RGS will systemically generate a Letter 3219, Statutory Notice of Deficiency. At this point, EITC eligibility is not the issue of this examination and the taxpayer should not be asked to send in qualifying documentation. We are simply notifying the taxpayer that the EITC is disallowed because there is a 2 Year Ban on the current tax period.

  2. Project Code 0698 - If the taxpayer claims EITC while under the 10 Year Ban, the return will automatically be established on AIMS through the DDb using PC 0698. CP 75C will be the initial contact letter informing the taxpayer their refund was delayed. RGS will systemically generate a Letter 3219, Statutory Notice of Deficiency. At this point, EITC eligibility is not the issue of this examination and the taxpayer should not be asked to send in qualifying documentation. We are simply notifying the taxpayer that the EITC is disallowed because there is a 10 Year Ban on the current tax period.

  3. When taxpayers under the 2/10 Year Ban call or write in response to receiving a Letter 3219, Statutory Notice of Deficiency, CETs will:

    • Inform the taxpayer they are under the 2 or 10 Year Ban and that they can not claim EITC until the Ban expires.

    • Refer them to Publication 596, Earned Income Credit, Chapter 5, which explains, ���The date on which EITC was denied and the date on which you file your tax return affects the years you are prohibited from claiming EITC.���

    Note:

    The date the TC 300, TC 765, & TC 240 (2-Year Ban trigger) or TC 320 (10 Year Ban trigger) posts to master file is the date the Ban was imposed. The Ban will apply to any tax return after this date.


    Example:

    Taxpayer claimed EITC on 2009 tax return, which was filed in March 2010. In October 2010, the IRS denied the claim and determined that there was reckless or intentional disregard of the EITC rules. The taxpayer cannot claim EITC for tax year 2010 or 2011. If they wish to claim the EITC for the next year, 2012; the taxpayer must complete and file Form 8862.


    Example:

    The facts are the same as in the above example, except that the IRS did not disallow the 2009 EITC until after the 2010 tax return was filed. The taxpayer would not be able to claim EITC for tax year 2011 and 2012. They would be required to recertify in tax year 2013 if claiming EITC with qualifying child(ren).

  4. If the taxpayer believes the Ban was incorrectly applied, they must first request audit reconsideration for the year the ban was asserted. Advise the taxpayer that they must provide documentation to show that they did not recklessly or intentionally disregard the EITC rules for the year the Ban was imposed and not on the current tax period

    Example:

    The facts are the same as in the first example, except the taxpayer is under a 10 Year Ban. Because the taxpayer is banned from claiming the EITC for 2011 (or any year within the 10 years that are banned), they must first request audit reconsideration for 2009 (the year the ban was asserted) and provide supporting documentation for tax year 2009, verifying that the Ban was incorrectly applied.


    Note:

    If the time to petition the Tax Court has not expired, remind the taxpayer of the following: ���Your time to petition the United States Tax Court will end on _______. (Insert or tell taxpayer last date to petition.) However you may continue to work with us to resolve your tax matter, but we cannot extend your time to petition the United States Tax Court beyond _________ . (Insert or tell taxpayer last date to petition.)��� If the time to petition the Tax Court has expired, inform the taxpayer of the following: ���Your time to petition the United States Tax Court expired on ________________. (Insert or tell taxpayer last date to petition.).��� However, if new information is submitted, we will re-evaluate our determination accordingly.

4.19.14.6.1.2  (01-01-2007)
Telephone Guidelines for Exam Employees

  1. When a Taxpayer under the 2/10 Year Ban calls in response to receiving a Statutory Notice of Deficiency, Letter 3219, TEC will:

    • Inform the taxpayer they are under the 2 or 10 Year Ban and they can not claim EITC until the Ban expires. Publication 596, chapter 5 explains how the Ban expires. The date on which EITC was denied and the date on which the taxpayer files their tax return affects the years for which the taxpayer is prohibited from claiming the EITC. "ENMOD" will carry an EITC-Recertification Indictor "2" (2-Year Ban) or "4" (10 Year Ban) along with the year the Ban originated.

      Note:

      If the time to petition the Tax Court has not expired, remind the taxpayer of the following: ���Your time to petition the United States Tax Court will end on _______. (Insert or tell taxpayer last date to petition.) However you may continue to work with us to resolve your tax matter, but we cannot extend your time to petition the United States Tax Court beyond _________. (Insert or tell taxpayer last date to petition.)���
      If the time to petition the Tax Court has expired, inform the taxpayer of the following: ���Your time to petition the United States Tax Court expired on___________. (Insert or tell taxpayer last date to petition.).��� However, if new information is submitted, we will re-evaluate our determination accordingly.

4.19.14.6.1.3  (01-01-2007)
Petitions to Tax Court

  1. If the taxpayer petitions the tax court, in addition to the petitioned year, Counsel requires the tax year the Ban was first applied to properly defend the government���s position. This will require the campus to request the close administrative cases from files.

  2. The petitioned year case file must include the tax year the Ban was applied. In addition to the RGS case file, work papers and all correspondence received for the Ban tax period.

4.19.14.6.1.4  (01-01-2007)
Audit Reconsideration EITC 2/10 Ban

  1. See IRM 4.13.3.18, Audit Reconsiderations EITC 2/10 Year Ban, more information if a taxpayer requests a reconsideration if a tax year while under a 2 or 10 year EITC ban.

4.19.14.6.1.5  (01-01-2013)
Project Codes 0027 and 0028 ��� EITC Recertification with a Proposed 2 Year EITC Ban

  1. These cases will be worked as EITC Recertification cases; using existing aging and purging time frames, however both the initial contact letter and report will propose a 2 year EITC ban. If the taxpayer does not reply the 2 year EITC ban will post to Master File along with the EITC disallowance. If the taxpayer replies evaluate the documentation and determine if circumstances exist not to assert the 2 year EITC ban. If taxpayers request a Reconsideration of PC 0027 or 0028 cases, use existing Reconsideration guidelines for taxpayers with a 2 year EITC ban.

    Project Code 0027
    Letters, Attachments, and Issues
    Project Code 0028
    Letters, Attachments, and Issues
    • CP 75/CP 75A with fill ins: EITC Recertification
      2 year EITC ban

    • Form 886-H-EIC (for appropriate tax year).

    • Form 886-H-DEP (for appropriate tax year)

    • Form 886-H-HOH (for appropriate tax year)

    • Publication 3498 -A

    • Publication 4134

    • Return envelope

    • CP 75/CP 75A with fill ins: EITC Recertification
      2 year EITC ban
      Schedule C

    • Form 886-H-EIC (for appropriate tax year).

    • Form 886-H-DEP (for appropriate tax year)

    • Form 886-H-HOH (for appropriate tax year)

    • Form 11652

    • Pub 3498-A

    • Pub 4134

    • Return envelope

4.19.14.7  (01-01-2014)
Dependent Database

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

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

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

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

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

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

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

  2. Returns will be sent through the DDb as the return is processed. If the return is selected, based on the scoring methodology and the business rules, the refund will be held with a TC 810 at the Master File. A CP 75 will generate to alert the taxpayer that his/her refund will be held pending an examination. The case will open on AIMS in Employee Group Code 5014.

  3. Selected cases will be sent to the RGS server to the site based on that center���s mail out schedule.

    Note:

    All pre-refund cases opened through DDb will have the portion of the refund not in question released upon issuance of the initial contact letter using a systemic TC 811 reversal through RGS/CEAS. When a TC 421 is recognized in an account that has had this unique TC 810, a TC 811 will automatically generate, thus releasing the remaining credit.

  4. DDb will not select cases with any of the following conditions:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  5. Through the use of the Command Code "DDBOL" the tax examiners will be able to access DDb for the Classification Viewer Sheet

    • DDBOL is a command code designed to allow the Tax Examiners access to the Dependent Database.

    • Tax Examiners will be able to view the rules, any cross referenced SSN and any other information that is on the DDb.

    • This command code can be used on any EITC program since all returns will be scored (even if not selected) though the DDb.

    • DDBOL must be used to work the DDb cases. The information obtained from this command code will act as the classification sheet.

    • Command Code DDBKD allows access to the DDb using the child���s SSN. It includes Social Security information from the DM 1 data, Federal Case Registry (FCR) data, KIDLINK (indicates who is listed on the child���s Social Security application as the parent(s)), and prior Duplicate TIN information, and names of parents.

  6. If the custodial information on the DDb is incorrect ask the taxpayer to supply documentation to verify the residency requirement of Earned Income Tax Credit (EITC). If the taxpayer can provide proof of the residency requirement, allow the EITC if the taxpayer meets all other tests for EITC.

  7. Information on each taxpayer will be stored on DDb with the current year and the two prior years starting with tax year 2000.

4.19.14.7.1  (07-13-2012)
Post Refund DDb Selections Duplicate TIN (DUPTIN) Program

  1. IRS Information Technology (IT) will select post refund Earned Income Tax Credit (EITC) and Non-EITC DUPTIN cases where a DDb Business Rule has been broken.

  2. Selections will be processed and distributed by Automated Correspondence Exam (ACE) to pre-selected campuses.

  3. Cases selected for each campus will contain taxpayers throughout the country.

  4. The DUPTIN program consists of three categories based on the number of times a qualifying child (QC) TIN is duplicated:

    Program Duplication of TIN Tracking Code
    Duplicate 2 ��� 3 times None
    Multi-Duplicate TIN 4 ��� 10 times 7669
    Ten-plus Duplicate TIN > 10 times 6450

    Note:

    Cases with Tracking Code 6450 must be worked and closed by the assigned campus. Do not self-assign these cases.

  5. Non-EITC cases will open in PC 0097 and PC 0098. See IRM 4.19.15.13, Non-EITC (Earned Income Tax Credit) DUP TIN, for procedures unique to Non-EITC cases.

  6. If a case in PC 0652 is still open in exam, and the taxpayer files a subsequent year return claiming EITC with a QC, the subsequent year return will be picked up and opened in PC 0587 and worked pre-refund.

  7. For all systemically selected post refund EITC cases, the initial contact letter (ICL) is the CP 75A which identifies the exam issues and the documentation needed. CP 75/CP 75A is the ICL for PC 0587. The ICL and the appropriate Forms 886-H are automatically processed and mailed by Centralized Print Support.

4.19.14.7.1.1  (01-26-2012)
Evaluating Replies for DUPTIN

  1. Follow IRM 4.19.13.9, Taxpayer Replies, when evaluating replies from taxpayers.

  2. Follow procedures in IRM 4.19.13.5, Workpapers for All Cases, when documenting the Form 4700. See IRM 4.19.14.7.1.2 (6), DUPTIN Related Taxpayers, for additional requirements.

  3. See IRM 4.19.14.7.1.2.1, Evaluating Related Taxpayers��� Replies, regarding why it is crucial to notate details on the Form 4700, Examination Workpapers, of the documentation received, reasons for acceptance or non-acceptance of the documentation, and the decision and the reasons of determination based on applicable tax laws.

  4. Follow IRM 4.19.10.4, Fraud Referrals if fraud is suspected.

4.19.14.7.1.2  (01-26-2012)
DUPTIN Related Taxpayers

  1. A related taxpayer is defined as a taxpayer claiming the same QC(s) for an EITC and/or dependent exemption as in the original case. DDKBD identifies the TIN of each related taxpayer and the tax year in which the duplicate claim was made. There can be more than one related taxpayer in Multi-DUPTIN.

  2. When a determination is made to no-change the original case , review and take the required actions outlined below for the related taxpayer(s) identified during examination.

  3. Research each related taxpayer���s on IDRS for evidence of amended return or adjustment, any ongoing audit, Freeze Codes and other factors that may affect the decision to expand the audit to the related taxpayer.

  4. Review also for the potential tax increase and/or decrease in tax credits if the deductions and/or credits pertaining to the duplicate TINs as claimed on the tax return by the related taxpayer are disallowed.

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

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

  6. Audit consideration of the related taxpayer MUST be documented in the workpapers to

    1. Indicate the decision regarding whether to expand examination to the related taxpayer(s),

    2. Provide an explanation for the decision.

  7. Once the decision is reached to open a related taxpayer, it is mandatory that the case be established on AIMS, and started within 30 days of closing the original case.

  8. For PC 0058, send the appropriate Form 886-H with the ICL 566.

4.19.14.7.1.2.1  (01-26-2012)
Evaluating Related Taxpayers��� Replies

  1. In addition to evaluating the correspondence received, access CEAS and review the workpapers of the original case for pertinent information that may affect the determination of the related taxpayer���s case.

  2. Follow procedures in IRM 4.19.13.5, Workpapers for All Cases, when documenting the Form 4700.

    Note:

    If the decision is reached to close the related taxpayer���s case as a no change, reasons for determination must include an explanation to show why the case should be allowed even though the original case was closed no change.

4.19.14.7.1.3  (11-25-2011)
Processing of Duplicate TIN When E-filing

  1. Processing will allow an e-filed second return duplicating a TIN for EITC or dependency exemption to post electronically when one of the following three conditions exists

    1. The Federal Case Registry (FCR) data shows the taxpayer who files second to be the custodial parent.

    2. There is a recertification indicator on the account of the taxpayer who filed first, or

    3. The taxpayer who files second has an EITC audit that resulted in a no-change in one of the two prior years.


    However, such returns are still subject to the DUPTIN examination process as described

4.19.14.7.2  (01-01-2013)
Schedule C Filters

  1. Initial Criteria

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

  2. Filters

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

4.19.14.7.3  (01-01-2013)
Third Party Affidavit for Residency

  1. In January 2010, the service initiated a three year study to assess the use of third party affidavits to document residency during the normal EITC examination process.

  2. Andover and Philadelphia Service Centers conducted the study using Project Code 1031 and 1032 for the test cases.

  3. Project Code 1031 added in FY 2011 identified post-refund cases, while PC 1032 was used for pre-refund cases.

  4. The pre-refund control group for the test cases was selected in Project Code 0261 for Andover, and Project Code 0289 for Philadelphia with Tracking Codes 9514 and 3333. Tracking Codes 3333 identified controlled cases with Questionable Refund Program (QRP) issues.

  5. The post-refund control group for the test cases was selected in Project Code 0621 for Andover and Project Code 0289 for Philadelphia with Tracking Code 9514 and 3333.

  6. Cases in both the study group and control group must be worked only by these two campuses.

  7. For the Project Code 1031 and 1032, DDb received a file to systemically generate the CP 75 or CP 75A and the Form 14086, Qualifying Children Residency Credit Statement Third Party Affidavit..

  8. Only taxpayers identified in the study were be eligible to use Form 14086.

  9. Use the Exam Project Code Search tool when answering taxpayer calls regarding Project Code 1031 and 1032.

4.19.14.8  (01-31-2013)
Questionable Refund Program (QRP)

  1. Integrity & Verification Operation (IVO) (formerly known as Accounts Management Taxpayer Assurance Program (AMTAP)) identifies individuals filing false returns claiming questionable income and/or withholding (false or inflated), and refundable credits.

  2. Cases with false income and withholding only, or the ASED is 12 months or less are sent to AM for processing.

  3. Cases with refundable credits in addition to the false/inflated income and withholding and the ASED is 13 months or more will be referred to Examination.

4.19.14.8.1  (01-01-2013)
QRP Referral Process

  1. The Electronic Fraud Detection System (EFDS) will systemically send weekly files to DDb to filter cases and open selected Exam cases on AIMS and push files to RGS/CEAS.

  2. For the automated project codes 0173, and 0584, DDb will also send a file to systemically generate the CP 75D/75A notice as the initial contact letter (ICL). For PC 0263 cases, Batch Leveraging Process (BLP) process may be used to generate ICL, 566-E.

  3. All other QRP project codes require the manual preparation/issuance of the ICL. For PC 0263 cases, Batch Leverage Process (BLP) may be used to process the letter.

  4. DDb will send a reject file back to EFDS weekly. A TC 971 AC 136 will be posted on the account of all L freeze rejects (TC 42X). The TC 971 AC 136 will cause the case to reject out of Batch to consider incorporating additional issues. See EFDS Referral/Open Exam procedures for further instructions.

  5. The First Time Homebuyer Credit (FTHBC) is an additional examination issue on QRP cases. See IRM 4.19.15.41, First-time Homebuyer Credit, for more information on FTHBC.

  6. The dependent exemptions, Filing Status and American Opportunity Credit (AOC) are an additional examination issues on QRP cases. See IRM 4.19.14.2 (3), Housing Economic Recovery ACT (HERA), American Recovery and Reinvestment Act (ARRA), Worker, Home ownership and Business Assistance Act (WHBAA) and the Patient and Affordable Care Act (PPACA) for tax law changes to refundable credits, and IRM 4.19.15.5.1,American Opportunity Credit (AOC) - Provision 1004, for more information on AOC.

  7. All statutory adjustments apply when adjusting dependent exemptions or income. The Making Work Pay Credit (MWPC) should be statutorily adjusted/disallowed based on the income disallowance. See IRM 4.19.14.2 (4) for more information on MWPC.

4.19.14.8.1.1  (01-01-2013)
Prisoner Returns

  1. All QRP cases with prisoner income are identified with source code 11 and ARC 24.

  2. The taxpayer should be incarcerated the entire tax year.

  3. Source code 11 cases are systemically delivered with all other QRP cases

  4. Work as full scope audit. For the automated project codes 0173, and 0584, DDb will also send a file to systemically generate the CP 75D/CP 75A notice as the initial contact letter (ICL). For PC 0263 cases, Batch Leveraging Process (BLP) process may be used to generate ICL, 566-E.

  5. If a reply is received, all cases should be researched utilizing cc FTBOL to confirm incarceration and release dates.

    • If the taxpayer was incarcerated the full year and all income was confirmed, EITC and MWPC are disallowed per GATT (General Agreement on Tariff and Trades) legislation.

  6. If the taxpayer was not incarcerated the entire year or not incarcerated at any time during the year, notate on work papers and work following normal procedures.

  7. Please review carefully any documents submitted and compare with IRPTR data. IRM 4.19.14.8.4 for additional information on working QRP Replies.

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

4.19.14.8.1.2  (01-31-2013)
General Agreement on Tariff and Trades (GATT)

  1. GATT cases are prisoner returns were the income has been verified good, but does not qualify as earned income for calculating refundable credits such as EITC and MWPE.

  2. PC 0603 (GATT) cases are manually delivered by IVO via spreadsheet to HQ Exam. HQ Exam will coordinate to have the cases opened on AIMS by DDb.

  3. The taxpayer must submit documentation that income was not earned while incarcerated.

4.19.14.8.2  (01-01-2014)
QRP Source Code and Project Codes

  1. Source codes identify a type of case, and the Project Code identifies the examination issues.

    Note:

    For QRP, source code 06, 08 and 11 have different definitions than outlined in the Document 6209.

  2. In FY 2009 the First Time Homebuyer Credit (FTHBC) was included as an additional examination issue in the QRP cases. In FY 2009 and 2010, cases with FTHBC present will be identified by source code 08 in the applicable project codes.

  3. Cases identified as FTHBC and/or Adoption Credit cases should identify this credit as an exam issue and include the Form 886-H as an enclosure with applicable letters and reports. The FTHBC and/or Adoption Credit should be disallowed in full pending receipt of supporting documentation outlined on the Form 886-H. Procedures for making a determination on FTHBC are outlined under IRM 4.19.15.41 and Adoption Credit under IRM 4.19.15.7.

  4. Cases meeting PC 0584 criteria with FTHBC present will be re-directed by EFDS into Project Code 1009. These cases do not require EFDS-WMS research as the examination issues are known; i.e., one totally false wage, withholding, EITC and FTHBC, Adoption Credit, dependent exemptions, Filing Status (HOH), and if present, Making Work Pay Credit (MWPC), Education Credit/American Opportunity Credit (AOC) and/or Rebate Recovery Credit (RRC). Disallow all issues in full.

  5. EITC and Non-EITC QRP cases are full scope audits including the Dependent Exemptions, Filing Status, and if present, Making Work Pay Credit (MWPC), Education Credit/American Opportunity Credit (AOC) and/or Rebate Recovery Credit (RRC).

    Note:

    RRC may only be present on prior year QRP returns

    Note:

    PC 0173 will not include Education/American Opportunity Credit (AOC) and Making Work Pay Credit (MWPC

    BOD EITC or Discretionary Project Code SourceCode Type of Case/Examination Issues
    SB/SE EITC 0173 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I SB/SE Discretionary 0263 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I EITC 0390 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I SB/SE EITC 0584 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I EITC 0603 11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I, SB/SE EITC 0611 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I SB/SE EITC 1009 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I EITC 1082 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I Discretionary 1166 06 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
          70 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.14.8.3  (01-01-2014)
QRP Examination Process

  1. Procedures apply to EITC and Non-EITC cases unless specified. Enclosures are based on examination issues as outlined in parentheses below.

    Project Code Initial Contact Letter Enclosures Automated or Manual Process
    0173, 0584 CP 75D/CP 75A Form 14039, Identity Theft Affidavit
    Form 886- H-AOC
    Form 886-H-DEP
    Form-H-EIC
    Form 886-H-HOH
    Form 886-L
    Publication 3498-A
    Publication 4134
    Form 11652 (if Sch. C)
    Automated process.
    CP 75D/CP 75A Notice is systemically generated as the ICL when case is selected and opened on AIMS. RGS batch processing will be used to generate subsequent letters and reports.
    0263, 1107, 1166 566���E Form 14039
    Form 886-A (FTC)
    Form 886-H DEP
    From 886-H HOH
    Form 886-H AOC
    Form 886-H Adopt-0
    Form 886-H-FTHBC
    Form 11652 (if Sch. C)
    Publication 3498-A
    Manual process:
    W&I Campuses Only: Issues from spreadsheet may be used to create L 566-E and other letters


    SB/SE Campuses Only: HQ SB/SE will determine all issues to incorporate into letters and reports.
    0390, 0611,1082 Letter 566-E Form 14039
    Form 886-H-EIC
    Form 886-L
    Form 886-H DEP
    From 886-H HOH
    Form 886-H AOC
    Form 886-H Adopt- 0
    Form 886-H-FTHBC
    Publication 3498-A
    Publication 4134
    Form 11652 (if Sch. C)
    Manual process: Letter 566���E, 525 and first exam report need to be manually completed. Cases can then be introduced to RGS Batch for Aging and Closing.

    W&I Campuses: Need EFDS-WMS information to determine all issues to incorporate into letters and reports. IRM 4.19.14.8.4.1, QRP Case Information from EFDS - Workload Management System (WMS).

    SB/SE Campuses: HQ SB/SE will determine all issues to incorporate into letters and reports for PC 0611.
    0603 Letter 566 Form 886-A (GATT)
    Publication 3498-A
    Manual process: Letter 566, 525 and first exam report need to be manually completed. Cases can then be introduced to RGS Batch for Aging and Closing.

    W&I Campuses: Need EFDS-WMS information to validate only issue is EITC to incorporate into letters and reports IRM 4.19.14.8.4.1,
    1009 Letter 566-E Form 14039
    Form 886-H-EIC
    Form 886-L
    Form 886-H-DEP
    Form 886-H-HOH_
    Form 886-H-AOC
    Form 886-H-FTHBC)
    Form 886-H Adopt-0
    Publication 3498-A
    Publication 4134
    Manual process: Letter 566-E, 525 and first exam report need to be manually completed. Cases can then be introduced to RGS Batch for Aging and Closing.

    Note:

    These cases do not require EFDS-WMS research.

  2. Several PCs have miscellaneous issues on them that can be by themselves or in combination with other credits. An asterisk indicates the enclosure is only included when it is identified as an exam issue on the case in question. No asterisk indicates it is always an enclosure for this PC as the exam issues are consistent.

  3. PC 0611 requires information from EFDS-WMS to identify all examination issues. See IRM 4.19.14.8.4.1, QRP Case Information from EFDS ��� Workload Management System (WMS).

  4. PC 1009 does not require EFDS-WMS research as the exam issues are identified.

  5. After ICL mail out, all QRP project codes should follow existing RPS examination process letters and time frames as outlined under IRM 4.19.10, Examination General Overview , for issuing the ICL, 30 day Letter 525 and Letter 3219, Statutory Notice of Deficiency.

  6. Cases requiring manually prepared ICL, Letter 525 and first exam report should be introduced to RGS Batch for Aging and Closing as soon as possible.

  7. Taxpayers with more than one tax year open (multi-year) should be bundled together and move through the examination process and AIMS status update as one package.

  8. IRM 4.19.14.8.2, QRP Source Code and Project Codes, for additional information on identifying exam issues.

  9. PC 0584, PC 0390, and PC 0611 will be full scope EITC audits and PC 0263 will be full scope Non-EITC audits to include, AOC and Education credits, dependent exemptions and filing status.

    1. MWPC is a statutory adjustment based on income/withholding disallowance.

    2. If present, other credits such as Adoption Credit, Child Care Credit, Child Tax Credit, Education Credit, Student Loan Interest Deduction and Tuition and Fees Deduction should be statutorily adjusted/disallowed when preparing or revising reports.

  10. The following are insert paragraphs for the Form 886-A for the QRP issues not addressed on Form 886-H-EIC and Form 886-L, Form 886-H-DEP, Form 886-H-HOH, Form 886-H-AOC, and Form 886-H-FTHBC.

    1 GATT (PC 0603)
    Our records show you used amounts earned while you were an inmate to figure your EITC. These amounts don���t qualify as earned income for EITC. Please send us documents that show your earnings were not for work performed while in a penal institution, a work release program, or a halfway house.

4.19.14.8.3.1  (01-01-2013)
Household Help Income

  1. The Household Help (HSH) program is income reported on line 7 with no Form W-2 attached to the return.

  2. Beginning filing season 2013, W&I will select Household Help (HSH) cases through DDb as well as EFDS.

  3. HSH cases with EITC will open in Project Code 0390 and HSH cases with no EITC will open in Project Code 1107.

  4. Cases opened in DDb will have Tracking Code 6485.

  5. The return should have line 7 income only. The income should be limited to HSH, but occasionally other income may be reported.

  6. HSH cases are full scope audits including dependent exemptions, filing status EITC, ACTC, and AOC.

  7. All statutory adjustments apply based on income and dependent exemption being disallowed.

  8. In addition to verifying income, the taxpayer must also send in supporting documentation for any credits claimed.

  9. The cases will be opened on AIMS and worked as follows:

    • Issue ICL, Letter 566-E with appropriate enclosures as stated in IRM 4.19.14.8.3, QRP Examination Process.

    • For all replies, research IRPTR for income totals. If unreported income is listed on IRPTR, include on report. For source code 11 cases, use CC FTBOL (P) to confirm incarceration and release dates. If the taxpayer was incarcerated the full year, all refundable credits should be disallowed per GATT legislation.

    • Acceptable documentation to verify income includes; pay stubs and letter from employer on employer���s letterhead. Letter from employer must include date(s) work was performed, income earned and general description of work completed.

    • On some occasions, the taxpayer may have worked several small jobs and was unable get a letter from each employer. If the taxpayer can provide letters from the majority of employers, you can use your judgement to accept a written statement from the taxpayer for the remaining employers. The statement must have specific information on the employer's name, TIN/SSN (if known) location of the job, wages earned, date and duration of employment.

      Note:

      If judgement is used it must be documented on the workpapers why.

    • In most instances, income reported will be self-employment (SE) income. Wages should be adjusted as SE Income with SE tax applied.

  10. Follow existing Exam procedures for standard exam letter and EITC/discretionary suspense times.

4.19.14.8.4  (01-01-2014)
QRP Replies and Closing Process

  1. All replies to the EITC issue will be worked as outlined in IRM 4.19.14.

  2. If disallowing withholding amounts manually with TC 807, include TC 170 for zero to suppress Estimated Tax Penalty on Form 5344, Examination Closing Record.

  3. All Schedule C Net Profit issues are to be worked in accordance with IRM 4.19.14.5.1, EITC Schedule C Responses.

  4. All replies to the FTHBC issue will be worked as outlined in IRM 4.19.15.41, First-time Homebuyer Credit -- IRC 36.

  5. All replies to the AOC issue will be worked as outlined in IRM 4.19.15.5.1, American Opportunity Credit (AOC) -- Provision 1004.

  6. Do not update the address on IDRS for QRP cases unless the taxpayer submitted a request in writing, such as a Form 8822, Change of Address.

  7. Be alert to the potential Identity Theft (IDT). If a taxpayer indicates or if case analysis indicates the taxpayer is a victim of identity theft, follow the procedures in IRM 4.19.19.4.5, Identity Theft,for telephone contact and IRM 4.19.13.25, Campus Exam Identity Theft, for other contact, including address changes. Undeliverable mail should follow procedures outlined in IRM 4.19.13.13, Undeliverable Mail, (4).

  8. All replies to wages and withholding issues will be worked as outlined in the table below.

    If ≡ ≡ ≡ ≡ ≡
    Taxpayer disputes findings and states they worked for the employer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Taxpayer sends in documents verifying they worked for the employer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ .

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

    Note:

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

    Taxpayer states he/she never worked for the employer and it appears they agree to the change.
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Taxpayer states he/she did not file the return and that he/she is a victim of identity thief ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    If HSH and Taxpayer states it is self-employment income. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Determination made to close case as No Change, Agreed or Default. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Prisoner cases (S/C) 11
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

  9. For Household Help (HSH) cases the following should be considered as general information when evaluating responses:

    Household Employee Self - Employed
    Employer controls not only what work is done, but how it is completed. Worker controls how the work is scheduled and completed.
    Employer provides the tools/supplies needed to complete the work. Usually provides their own tools/supplies to complete the work.
    Does not matter whether the work is full-time or part-time or how the employee is paid, i.e., hourly, daily, weekly or by the job. Work may be performed outside the home.
    Does not matter if the employee was hired through an agency or association. A company/agency provides the worker and controls the work and how it is completed.
    Examples: baby-sitters, nannies, housekeepers/maids, drivers, health aides/private nurses, caretakers, yard workers, similar domestic workers, etc. Examples: baby-sitters, nannies, housekeepers/maids, drivers, health aides/private nurses, caretakers, yard workers.


    Refer to Publication 926, Household Employers Guide for additional information.

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

4.19.14.8.4.1  (07-12-2013)
QRP Case Information from EFDS - Workload Management System (WMS)

  1. There are designated EFDS-WMS Coordinators (EWC) with access to EFDS-WMS in each campus.

  2. For SB/SE Campuses, HQ will determine the issues for PC 0611 and PC 0263.

  3. For W&I Campuses, HQ will provide a weekly listing of cases opened to the Campus ICM. The spreadsheet includes:

    1. Wages claimed on the return and verified amount

    2. Withholding claimed on the return and verified amount

    3. Employer/payer EIN for each income document

    4. The spreadsheet data should be used to complete work papers, letters and reports.

    Note:

    If more than one employer, EFDS-WMS prints will be needed.

  4. If needed, the designated EWCs at each site can access EFDS-WMS to:

    1. Secure and print out the EFDS Return Detail for the case file so examiners know what issues to incorporate into the work papers, letters and reports.

    2. EWCs will access WMS for TC 971 AC 136 cases to secure EFDS Return Detail. See IRM 4.19.14.8.6, - Z Freeze Cases.

    Note:

    Wage and withholding amounts will not always be a total disallowance. If the spreadsheet or EFDS Return Detail reflects that a portion of the wage and withholding amounts was verified then only the "unverified" amount should be disallowed.

4.19.14.8.5  (01-01-2014)
QRP Negative Deficiency Procedures

  1. The negative deficiency occurs when there was tax on original filing which is reduced to zero when the false wages are removed and the amount of EITC and/or ACTC or other Credits reversed is less than the original tax amount.

  2. The following procedures apply for cases meeting this condition:

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

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

    • Input adjustments to remove false wages, withholding and reverse the EITC and/or ACTC credit attributable to the false wages that have been disallowed.

    • Close case as DC 12.

4.19.14.8.6  (01-10-2010)
- Z Freeze Cases

  1. In FY 2010 the Z freeze inventory will be reduced significantly because it is being replaced with the TC 971 AC 136 for QRP processing. These procedures are for residual inventory or CI identified schemes.

  2. The Z freeze is needed to reject the case out of RGS Batch when it moves to the next step in the exam process alerting Exam to research on EFDS-WMS and incorporate the additional CI issues into the examination.

  3. Z freeze cases should be researched as follows:

    IF THEN
    The case is in a status prior to 90 Day
    1. Coordinate with one of the designated employees with EFDS-WMS access in your respective site to secure/print the EFDS Return Detail which will identify what issues need to be incorporated into the exam report.

    2. Once the exam report has been revised to include the additional CI issues, input AIMS Tracking Code 7571. Do not change the source and Project Code for the case on AIMS.

    3. Complete Z freeze listing template (provided by HQ) for Examiner columns and forward to designated EFDS-WMS Coordinator (EWC). The EWC will consolidate the case listings needing TC 570 and Z freeze removed weekly and email/fax the listing to the designated CI Contact. See CI Contact Job Aid on SERP under Job Aids, Part 4, (SC) Campus Examination Operations.

    4. CI will post TC 570 and remove Z freeze within 10 workdays of receipt of listing, confirming it has been completed by returning listing to EWC with CI column completed with date of input.

    5. EWC will suspend listings for 11 workdays after sending them to CI, waiting for CI confirmation. EWC will keep track of confirmations received and follow-up by phone/email/fax with CI for any confirmations not received by the 12th day.

    6. Examiners should introduce/reintroduce cases with revised reports into RGS Batch immediately after sending Z freeze list to EWC to avoid delays in case processing.

    The case is in status 24 after 90 Day Letter has been issued
    1. You cannot incorporate additional issues into exam report.

    2. Continue case processing leaving Z freeze on taxpayer account through closing.

    3. The CI-FDC will correct the unpostable closing and coordinate with AM to reverse the wage and withholding that was not included in the examination.

4.19.14.8.7  (01-01-2010)
EFDS Referrals/ Open Exam

  1. In FY 2010 if AIMS is already open the case will reject back to AM-TAP as an "L freeze" and a TC 971 AC 136 will systemically post.

  2. The TC 971 AC 136 is needed to reject the case out of RGS Batch when it moves to the next step in the exam process alerting Exam to research on EFDS-WMS and incorporate the additional issues into the examination.

    Note:

    It is important when completing the EFDS-WMS research and revising the reports that the TC 971 AC 136 is reversed or the case will continue to reject out of Batch throughout the exam process.

    If Then
    The case is in a status prior to 90 Day
    1. Coordinate one of the designated employees with EFDS-WMS access in your respective site to secure/print the EFDS Return Detail which will identify what issues need to be incorporated into the exam report.

    2. Once the exam report has been revised to include the additional issues, input AIMS Tracking Code 7571 and TC 972 AC 136 to reverse the TC 971. Do not change the source and Project Code for the case on AIMS.

    3. Examiners should introduce/reintroduce cases with revised reports into RGS Batch immediately after inputting the TC 972 AC 136.

    The case is in status 24 after 90 Day Letter has been issued
    1. You cannot incorporate additional issues into exam report.

    2. TC 971 AC 136 will post to cases in status 24.

4.19.14.9  (01-01-2011)
Math/Clerical Error Program

  1. Math or clerical errors are defined by IRC 6213(g)(2) and include:

    1. An error in addition, subtraction, multiplication, or division shown on any return

    2. An incorrect use of any table provided by the IRS with respect to any return if such incorrect use is apparent from the existence of other information on the return.

    3. An entry on a return of an item which is inconsistent with another entry of the same or another item on such return.

    4. An omission of information which is required to be supplied on the return to substantiate an entry on the return.

    5. An entry on a return of a deduction or credit in an amount which exceeds a statutory limit imposed by subtitle A or B, or chapters 41, 42, 43, or 44, if such limit is expressed as a specific money amount or as a percentage, ratio, or fraction and if the items entering into the application of such limit appear on such return.

    6. An omission of a correct TIN required under Section 32 to be shown on the return in order to claim the earned income credit (applies for returns due without regard to extensions after September 21, 1996).

    7. An entry on a return claiming the earned income credit with respect to self-employment earnings on which the self-employment tax imposed by Section 1401 has not been paid (applies for returns due without regard to extensions after September 21, 1996)

    8. An omission of a correct TIN required under Section 21 (expenses for household or dependent care) or IRC 151 (personal exemptions) [applies for returns due on or after September 19, 1996 without regard to extensions].

    9. An omission of a correct TIN required to be included on the return under IRC 24(e), the child tax credit (effective for tax years beginning after December 31, 1997).

    10. An omission of a correct TIN required to be included on the return for purposes of IRC 25A(g)(1) relating to higher education tuition and expenses (effective for tax years beginning after December 31, 1997).

    11. An omission of information required by IRC C32(k)(2) relating to taxpayers making improper prior claims of the earned income credit (effective for tax years beginning after December 31, 1997).

    12. The inclusion on the return under IRC 21, 24, or 32 if such TIN is of an individual whose age affects the amount of the credit, and the computation of the credit reflects the treatment of such individual as being of an age different from the individual���s age based on such TIN.

  2. This legislation permits assessment of additional tax resulting from math or clerical errors.

  3. The statute provides the taxpayer who receives a math/clerical notice of assessment for additional tax with the right to appeal. The appeal:

    1. Must be made within 60 days.

    2. Must request an abatement of the assessment.

    3. May explain any disagreement with the amount of the assessment.

  4. All math/clerical error type appeals for abatement are received in Customer Accounts Service, Accounts Management (AM). Only returns without substantiating documentation or supporting information for the figures on the return will be referred to examination.

4.19.14.9.1  (01-01-2014)
EITC Math Error Referrals to Examination

  1. If a taxpayer appeals a math error notice within 60 days of the notice mail out date, but does not provide substantiation to support the issue, the case is considered an unsubstantiated math error. Accounts Management (AM) will send unsubstantiated math errors to Examination, using the procedures that are outlined in IRM 21.5.4.4.5 , Math Error Unsubstantiated Protest Processing.

  2. Each year more math errors are being developed for credits/issues other than EITC. It is important that all new math error receipts are reviewed for accuracy and other issues that should be included in the examination. The examination issues should be driven by the Math Error Authority (MEA) codes and/or the review for other issues. The math error notice codes in Document 6209 shows the issues related to the MEA.

  3. Math Error Notice Code 653 is used when the taxpayer is required to recertify for EITC but failed to attach Form 8862 to the original return. When taxpayer replies with Form 8862, AM uses CC DDBCK to score and classify the recertification issue. If CC DDBCK selects the return for examination, AM will adjust the account back to the original filing, using blocking series 74X, and forward the case to Examination as a DDBCK select through CIS. EITC unsubstantiated math errors will create in Project Code 0600 or Project Code 1172, if Schedule C filters are broken.

  4. All other unsubstantiated math errors will be forwarded to Examination for review through CIS. The DLN blocking series (BS) 74X is used by AM to adjust the account to the original filing, and create AIMS. All other unsubstantiated math errors will create in Project Code 0125, Math Error Non-EITC..

    Note:

    The math error adjustment must be on the account before the Examination is started.

  5. Prior to referring unsubstantiated math errors to Examination, AM issues a letter to inform taxpayers their unsubstantiated math error was sent to Examination for review.

  6. If a review identifies the EITC return, will be examined for other issues, the issues should be classified and included in the Examination process, based upon the following criteria:

    • If the Math Error was a result of the taxpayer���s requirement to recertify eligibility for the EITC, the examination will be conducted by Correspondence Examination.

    • If the screening identifies other complex issues on the case that cannot be addressed in Correspondence Examination, the case should be forwarded to the appropriate Area Office for review and the refund released. Initiate refund procedures and input Transaction Code 571 on partial refund returns being transferred to the appropriate Area Office.

  7. The case should be reviewed and the initial contact letter initiated by an examiner within thirty (30) days of the TC 290 date that is associated with blocking series 74X and the TC 764 adjustment. Use DDBCV to review math errors selected by DDBCK.

  8. When working a taxpayer���s response on a Math Error case, research the prior audit information in CEAS to identify if the prior audit adjustments are relevant to the EITC under current examination.

    • When a case is no changed, document workpapers to explain why the EITC was disallowed in the prior year examination and is now allowed in the current examination

    • When the taxpayer has been previously disallowed EITC in a prior year, and if the taxpayer cannot substantiate EITC claim the 2 year ban should be asserted; unless the examiner has reason not to assert the ban. The reasoning for non-assertion of the 2 year ban must be documented in the workpapers.

  9. See IRM 4.19.15, Discretionary Programs, for processing Discretionary Math Errors PC 0125.

4.19.14.9.2  (01-01-2014)
EITC Math Error Processing

  1. EITC PC 0600 and PC 1172 cases will follow the three letter exam process as we do with all EITC examinations; ICL (566), 30 day (525) and Statutory Notice of Deficiency (SNOD) 3219. See IRM 4.19.10, Examination General Overview, for applicable suspense time frames.

  2. The Letter 566 (SC/CG) will be used as the initial contact letter with Form 886-H-EIC, Form 886-H-DEP, Form 886-H-HOH, Form 2297, and Publication 3498-A. Form 11652 will be sent for PC 1172 only.

  3. A Letter 3219, Statutory Notice of Deficiency, will be issued on all unagreed or no response cases.

  4. If case is closed as a default and the refund is frozen, a certified notice of claim disallowance, Letter 105C will be issued.

4.19.14.10  (01-01-2014)
DDBCK/CAT A (Form 1040X) EITC Claims

  1. This section defines procedures for current year and/or prior year EITC Form 1040X Claims/Amended Returns that will be systemically scored and selected through the Dependent Database Check command code DDBCK.

  2. Accounts Management processes a claim with EITC that meets CAT A Criteria using the command code DDBCK. The SSN of the Qualifying Child(ren) will be run against all the DDb rules and Filters. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The current and prior year Form 1040X Claims/Amended Returns will be transferred to the co-located Examination or as directed by command code DDBCK through the Correspondence Imaging System (CIS). See the following table:

    If And Then
    TY 2011 and subsequent EITC Form 1040X Claim/Amended Returns without a Schedule C are systemically scored and selected by CC DDBCK.

    Note:

    CIS Claims will be received through the Exam Electronic Inventory and accessed through the dedicated terminal for Amended returns.

    Taxpayer claiming additional or new EITC not claimed on original return.
    1. Verify:
      IMFOLT ��� TC 424 posting
      AIMS ��� PC 0367
      EGC 5005
      Source Code 30
      Status Code 08

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify rule breaks. The rule breaks identify the questionable issues. Claims should be reviewed for related EITC issues; filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X as well as additional Non EITC issues that may require further classification

    4. Mail letter 566(D) with appropriate Form 886 to start the examination within 30 days of claim receipt.

    5. Follow existing Claim procedures in IRM 4.19.16.1.4.1, Claims Processing in Examination Operation.

    TY 2011 and subsequent EITC Form 1040X Claim/Amended Returns with Schedule C are systemically scored and selected by CC DDBCK based on selectable rule breaking and Schedule C Filters firing.

    Note:

    CIS Claims will be received through the Examination Electronic Inventory and accessed through the dedicated terminal for Amended Returns.

    Taxpayer is claiming Schedule C changes to self employment income/expense/tax and claiming additional or new EITC not claimed on original return.
    1. Verify:
      IMFOLT ��� TC 424 posting
      AIMS ��� PC 0026
      EGC 5005
      Source Code 30
      Status Code 08

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify rule breaks. The rule breaks identify the questionable issues. Claims should be reviewed for related EITC issues; filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X as well as additional Non EITC issues that may require further classification

    4. Mail letter 566(D) with appropriate Form 886 to start the examination within 30 days of claim receipt.

    5. Follow existing Claim procedures in IRM 4.19.16.1.4.1, .

    TY 2011 and subsequent. EITC Form 1040X Claim/Amended Returns meeting CAT A criteria are scored and identified by CC DDBCK. Taxpayer claiming additional or new EITC that was not claimed on original return.
    1. Manually classify claims for possible selection. If selected, open on AIMS using
      Project Code 0370,
      Source Code 30,
      Status Code 08.

    2. Mail Letter 566(D) with appropriate Form 886 to start the examination within 30 days of claim receipt.

    3. Follow existing Claim procedures in IRM 4.19.16.1.4.1.

    TY 2011 and subsequent EITC Form 1040X Claim/Amended Returns with Schedule C meeting CAT A criteria are scored and identified by CC DDBCK and Schedule C filters firing .

    Note:

    CIS Claims will be received through the Examination Electronic Inventory and accessed through the dedicated terminal for Amended Returns.

     
    1. Manually classify claims for possible selection. If selected, open on AIMS using:
      Source Code 30,
      Project Code 0386,
      Status Code 08

    2. Mail Letter 566(D) with the appropriate Form 886 to start the examination within 30 days of claim receipt.

    3. Follow existing Claim procedures in IRM 4.19.16.1.4.1.

    TY 2011 and subsequent EITC Form 1040X Claim/Amended Returns with Recertification Indicator 1 or 9 and EITC was not claimed on the original return, are systemically scored and selected by CC DDBCK.  
    1. Verify:
      IMFOLT ��� TC 424 posting
      AIMS ��� PC 0625
      EGC 5005
      Source Code 30
      Status Code 08

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify rule breaks. The rule breaks identify the questionable issues. Claim should be reviewed for related EITC issues; filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X as well as additional Non-EITC issues that may require further classification

    4. Follow existing Claim procedures in IRM 4.19.16.1.4.1 .

      Note:

      See IRM 4.19.14. Claims to determine when recertification indicator must be removed.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Taxpayer claiming EITC and EITC was Previously disallowed (Math Error Code 653)
    1. Verify:
      IMFOLT ��� TC 424 posting
      AIMS ��� PC 0625
      EGC 5005
      Source Code 30
      Status Code 08

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify questionable issues. Claims should be reviewed for related EITC issues; filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X as well as additional Non-EITC issues that may need further classification.

    4. Mail Letter 566D with Form 886 H to start examination within 30 days of claim receipt.

    5. Follow existing Claim procedures in IRM 4.19.16.1.4.1.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Taxpayer claiming EITC and EITC was previously disallowed
    1. Verify:
      IMFOLT:TC424 posting
      AIMS PC 0600
      EGC 5005

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify questionable issues. Claims should be reviewed for related EITC issues, such as filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X; Non-EITC issues should also be classified

    4. Follow Math Error procedures in IRM 4.19.14.9, Math/Clerical Error Program, to initiate the examination within 30 calendar days of the TC 290 date that is associated with the DLN blocking series 74X and the TC 764

    5. Follow existing Math Error procedures in IRM 4.19.14.9.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Taxpayer claiming EITC and EITC was previously disallowed
    1. Verify:

      IMFOLT:TC424 posting

      AIMS PC 1172
      EGC 5005

    2. Establish/assign on CEAS

    3. Review Validation Results (DDBCK print, retrieve if necessary) to identify questionable issues. Claims should be reviewed for related EITC issues, such as filing status, exemption, Child Tax Credit, Child Care Credit, Education Credit, etc., if included on Form 1040X; Non- EITC issues should also be classified

    4. Follow Math Error procedures in IRM 4.19.14.9, Math/Clerical Error Program to initiate the examination within 30 calendar days of the TC 290 date that is associated with the DLN blocking series 74X and the TC 764.

    5. Follow existing Math Error procedures in IRM 4.19.14.9.

  4. This section defines procedures for prior year EITC Form 1040X Claims/Amended Returns not being scored and selected through the Dependent Database Check CC DDBCK.

    If And Then
    TY 2010 and prior Form 1040X Claim/Amended returns without an EITC Recertification Indicator

    Note:

    Form 1040X Claim/Amended returns with Recertification Indicators 2 or 4 will only be reviewed for years of disallowance. If received for any other year, send Letter 105C to inform Taxpayer that his claim will not be considered. Explain the 2-10 year ban.

    Taxpayer claiming an additional child or EITC not claimed on original return
    1. Open using:
      Project Code 607,
      Source Code 30,
      Status Code 08

    2. Mail letter 566(D) and appropriate Form 886-H to start the examination within 30 days of claim receipt.

    3. Follow existing claim procedures in IRM 4.19.16.1.4.1.

    Presently open on the AIMS data base  
    1. Associate claim with open case.

    2. Follow existing procedures.

    Form 1040X Claim has a Duplicate Dependent condition It has been determined that the Form 1040X is the non-custodial/third party of claim receipt.
    1. Open with:
      Project Code 652,
      Source Code 30,
      Status Code 08.

    2. Mail Letter 566(D) and Form 886-H to start the examination within 15 days

  5. If the amended return results in the claim being allowed and has a duplicate dependent condition, the related TIN must be established on AIMS within 5 work days using the project codes below. Follow DUPTIN procedures in IRM 4.19.14.7.1, Post Refund DDb Selections Duplicate TIN Program (DUPTIN).

    Project Code Description
    0054 Source Code 06 - W&I EITC Duplicate use of TIN for EITC child
    0055 Source Code 11 - SB/SE EITC Duplicate use of TIN for EITC child

    Letter 566 will be used to initiate the examination. Include Form 886-A (Explanation of Items) and Form 886-H Form (Explanation of Items supporting Documents).

  6. DDBCK uses the following filtering criteria when selecting Schedule C claims.

    Initial Selection Criteria for Schedule C Returns
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

     


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

    1. Schedule C Expenses Small Schedule C, with Wages and at least 2 Qualifying Children and Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Small Schedule C, with Wages, and at least 2 Qualifying Children, No Sch C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. Small Schedule C, No Wages, at least 2 Qualifying Children and Schedule C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. Small Schedule C, No Wages, at least 2 Qualifying Children, No Schedule C Expenses
    A.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. Small Schedule C, with Wages and at least 1 Qualifying Children and Schedule C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    6. Small Schedule C, with Wages, and 1 Qualifying Children, No Sch C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    7. Small Schedule C, No Wages, 1 Qualifying Child and Schedule C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    8. Small Schedule C, No Wages, 1 Qualifying Child, No Schedule C Expenses
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    B
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. Schedule C, 1 or more Qualifying Children, Schedule C Gross Receipts More than 0 but less than $250,000
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. Schedule C, 1 or more Qualifying Children, Schedule C Gross Receipts More than 0 but Less than $300,000
    A
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.14.10.1  (01-01-2007)
Claims Processing in Examination Operations

  1. See IRM 4.19.16, Claims, for instructions and processing procedures for Claims cases.

4.19.14.11  (08-05-2010)
EITC and FTHBC/LTRC Procedures

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

    Note:

    SB/SE project codes will also have Schedule C issue.

  2. All statutory adjustments apply based on dependent exemption being allowed/disallowed.

  3. Cases will be opened on AIMS in source code 08 used for consistency with all pre-refund FTHBC/LTRC cases.

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

  5. The return will be systemically requested when AIMS is opened as HUD statement is attached to return and needed for case evaluation.

  6. The cases will be opened on AIMS and worked as follows:

    BOD Project Code ICL ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I and SB/SE 0099 CP 75D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    SB/SE 0585 CP 75D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    SB/SE 0608 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    W&I and SB/SE 1024 566 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  7. Follow existing procedures in IRM 4.19.14.4, RPS Examination Procedures, for working full scope EITC. Standard exam letters and EITC suspense times apply.

  8. Follow existing procedures in IRM 4.19.15.41, First-time Homebuyer Credit -- IRC36, for working the FTHBC or LTRC issues, whichever is applicable.

4.19.14.12  (01-01-2014)
EITC and Adoption Credit Procedures

  1. In FY 2011 a new program was developed to select taxpayers for examination that break both EITC and Adoption Credit filters.

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

  3. All statutory adjustments apply based on dependent exemption being allowed/disallowed.

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

  5. The return will be systemically requested only if documents were attached to the return when filed.

    Note:

    Do not delay starting the Correspondence Examination process waiting for the original return.

  6. The cases will be opened on AIMS and worked as follows:

    BOD Project Code Exam Issue(s) ICL Automated/Manual Exam Process
    SB/SE Only 0981 EITC, DEP. Exemptions, FS, Adoption Credit and Sch. C 566 Manual process. Campus will need to prepare/issue letters and reports.
    W&I Only 1067 EITC, DEP. Exemptions, FS and Adoption Credit 566 Manual process. Campus will need to prepare/issue letters and reports.

  7. Follow existing procedures in IRM 4.19.14.4, RPS Casework Procedures, for working full scope EITC. Standard exam letters and EITC suspense times apply.

  8. Follow existing procedures in IRM 4.19.15.41, Adoption Credit and Qualified Adoption Expenses (QAE) , for working Adoption issues.

  9. Cases opened with EITC, FTHBC/LTRC and Adoption Credit will have Project Code 1067 with Tracking Code 9216.


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